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Form W-2 Electronic Filing Requirements by State

Author: Alice Gilman

NOTE: Some states that follow the federal Form W-2 filing requirements may be able to meet the lower 10-return threshold starting with 2023 forms filed in 2024, while others may need more time before being able to handle a greater volume of electronically filed forms. Some states may amend their regulations as a result.

All states that require income tax withholding also require an employer to file and provide employees with an annual federal Form W-2, Wage and Tax Statement, regardless of whether the employer withheld federal and/or state income taxes from their pay. Individual state requirements vary widely.

A very small number of states tie their electronic filing threshold to the federal threshold. However, many states require electronic filing based on a different threshold number of Forms W-2. Fewer and fewer states permit filing on magnetic media (e.g., CD, DVD, flash drive), which is no longer accepted for federal purposes. In addition, a very small number of states have a later filing deadline than federal law does. In all states, employers that are not required to file electronically may do so voluntarily.

The following chart summarizes each state's Form W-2 electronic filing requirements. An indication of "N/A" on the chart means electronic filing does not apply in the state. If the filing deadline falls on a Saturday, Sunday or legal holiday, the forms must be filed no later than on the next business day.