It’s that time of year again: when most payroll departments are hunkered down balancing and filing annual W-2s and state reconciliations. I thought this would be the perfect opportunity to provide some helpful charts with due dates for returns and reconciliations.
For federal W-2s, paper filings are due the end of February. Since February 28 is a Saturday in 2015, employers can send paper returns until Monday, March 2. Electronic filers can file federal W-2s until March 31. Remember to run AccuWage first to check for any errors on the file.
States have a variety of return filing deadlines, some of which have already passed. You’ll notice that some states-for example, New York, California, and Illinois-don’t have due dates for state W-2s, because they get their W-2s from the federal government. States such as Texas and Florida do not have a state income tax, so no returns are due for these and several other states.
Need to know reporting requirements for new hires? Below is a chart of new hire reporting requirements. The days listed are the state requirements for reporting after the date of hire (generally the first day of work).
States have a variety of return filing deadlines, some of which have already passed (we’ve removed the states with passed dates). You’ll notice that some states-for example, New York, California, and Illinois-don’t have due dates for state W-2s, because they get their W-2s from the federal government. States such as Texas and Florida do not have a state income tax, so no returns are due for these and several other states.
|
AL |
7 Day |
IL |
20 Days |
MT |
20 Days |
PR |
20 Days |
|
AK |
20 Days |
IN |
20 Days |
NE |
20 Days |
RI |
14 Days |
|
AZ |
20 Days |
IA |
15 Days |
NV |
20 Days |
SC |
20 Days |
|
AR |
20 Days |
KS |
20 Days |
NH |
20 Days |
SD |
20 Days |
|
CA |
20 Days |
KY |
20 Days |
NJ |
20 Days |
TN |
20 Days |
|
CO |
20 Days |
LA |
20 Days |
NM |
20 Days |
TX |
20 Days |
|
CT |
20 Days |
ME |
7 Days |
NY |
20 Days |
UT |
20 Days |
|
DE |
20 Days |
MD |
20 Days |
NC |
20 Days |
VT |
10 Days |
|
DC |
20 Days |
MA |
14 Days |
ND |
20 Days |
VA |
20 Days |
|
FL |
20 Days |
MI |
20 Days |
OH |
20 Days |
WA |
20 Days |
|
GA |
10 Days |
MN |
20 Days |
OK |
20 Days |
WV |
14 Days |
|
HI |
20 Days |
MS |
15 Days |
OR |
20 Days |
WI |
20 Days |
|
ID |
20 Days |
MO |
20 Days |
PA |
20 Days |
WY |
20 Days |
Need to know reporting requirements for new hires? Here’s another useful chart with important reporting due dates. Remember, many states have specific requirements-for example, New York requires health insurance information on new hires.
|
AL |
Feb 28 |
IL |
Mar 31 |
MT |
Feb 28 |
PR |
Jan 31 |
|
AK |
None |
IN |
Last day of Feb |
NE |
Mar 15 |
RI |
Last day of Feb |
|
AZ |
Feb 28 |
IA |
n/a |
NV |
None |
SC |
Last day of Feb |
|
AR |
Feb 28 |
KS |
Last day of Feb |
NH |
None |
SD |
None |
|
CA |
n/a |
KY |
Jan 31 |
NJ |
Last day of Feb |
TN |
None |
|
CO |
Mar 31 |
LA |
First bus day after Feb 27 |
NM |
Last day of Feb |
TX |
None |
|
CT |
Mar 31 |
ME |
Mar 31 |
NY |
n/a |
UT |
Mar 31 |
|
DE |
Mar 31 |
MD |
Feb 28 |
NC |
Mar 31 |
VT |
Mar 1 |
|
DC |
Mar 31 |
MA |
Mar 31 |
ND |
Mar 31 |
VA |
Jan 31 |
|
FL |
None |
MI |
Feb 28 |
OH |
Feb 28 |
WA |
None |
|
GA |
Feb 28 |
MN |
Feb 28 |
OK |
n/a |
WV |
Feb 28 |
|
HI |
Last day of Feb |
MS |
Feb 28 |
OR |
Mar 31 |
WI |
Jan 31 |
|
ID |
Feb 28 |
MO |
Last day of Feb |
PA |
Jan 31 |
WY |
None |
——————
James Paille CPP is the Director of Operations for Thomson Reuters myPay Solutions. He has been an executive manager in the payroll service industry for more than 30 years, specializing in managing multi-location offices. Jim is a member of the APA’s Board of Directors and National Speakers Bureau, and chairs the CPP Certification Review Panel. He holds a Bachelor of Science in Accounting from St. John Fisher College in Rochester, NY.
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Tags: Payroll, Payroll Software
