Annual Reconciliation Return Forms and Deadlines by State

Author: Alice Gilman

Most states that require income tax withholding require employers to file an annual reconciliation return after the end of each calendar year. Some states only require an annual reconciliation return if the employer is filing paper copies of federal Form W-2, Wage and tax Statement. And, in a few states, instead of an annual reconciliation return, employers must file quarterly returns.

The following chart summarizes each state's annual or quarterly reconciliation return filing requirements and due dates. States that do not have an income tax or do not require the filing of reconciliation returns at all are marked N/A.