| Alabama |
January 31st |
Mandatory, 25 or more
forms; Electronic Filing through state website |
| Arkansas |
January 31st |
Mandatory, 250 or more
forms; Electronic Filing through state website, CD MEDIA, DVD MEDIA |
| Arizona |
January 31st |
Voluntary; CD MEDIA, DVD
MEDIA |
| CALIFORNIA |
Not required |
|
| Colorado |
January 31st |
Mandatory, more than 250
forms; Electronic Filing through state website |
| Connecticut |
January 31st |
Mandatory, 25 or more
forms; Electronic Filing through state website |
| District of Columbia |
January 31st |
Mandatory, 25 or more
forms; Electronic Filing through state website |
| Delaware |
January 31st |
Mandatory, 250 or more
forms; Electronic Filing through state website |
| Georgia |
January 31st |
Mandatory, 250 or more
federal forms or employers required to remit electronically; Electronic Filing
through state website |
| HAWAII |
February 28th |
No Electronic Filing
through state website |
| Iowa |
January 31st |
All employers; Electronic
Filing through state website |
| Idaho |
January 31st |
Mandatory, 250 federal
forms with 50 Idaho forms; Electronic Filing through state website |
| Illinois |
January 31st |
Mandatory, 250 or more
forms; Electronic Filing through state website |
| INDIANA |
January 31st |
Mandatory, 26 or more
forms; Electronic Filing through state website |
| Kansas |
January 31st |
Mandatory, 51 or more
forms; Electronic Filing through state website |
| Kentucky |
January 31st |
Mandatory, 100 or more
forms; Electronic Filing through state website, CD MEDIA |
| Louisiana |
January 31st |
Mandatory, 100 or more
forms; Electronic Filing through state website, CD MEDIA, DVD MEDIA |
| Massachusetts |
January 31st |
Mandatory, 50 or more
forms; Electronic Filing through state website |
| Maryland |
January 31st |
All employers; Electronic
Filing through state website |
| Maine |
January 31st |
Mandatory, 250 or more
federal forms; Electronic Filing through state website |
| Michigan |
January 31st |
Mandatory, 250 or more
forms; cartridge, CD MEDIA or Electronic Filing through state website |
| Minnesota |
January 31st |
Mandatory, 10 or more
forms; Electronic Filing through state website |
| MISSOURI |
January 31st |
Mandatory, 250 or more
forms; CD MEDIA or flash drive |
| Mississippi |
January 31st |
Mandatory, 25 or more
forms |
| Montana |
January 31st |
Voluntary; Electronic
Filing through state website |
| North Carolina |
January 31st |
Mandatory, 250 or more
forms; Electronic Filing through state website or CD MEDIA |
| NORTH DAKOTA |
January 31st |
Mandatory, 250 or more
forms, or payroll service provider; Electronic Filing through state website, CD
MEDIA, USB flash drive, email with text file attachment |
| Nebraska |
January 31st |
Mandatory, more than 50
forms; Electronic Filing through state website |
| NEW JERSEY |
February 28th |
Voluntary; Electronic
Filing through state website |
| NEW MEXICO |
February 28th |
Mandatory for employers
with more than 50 employees. Electronic Filing through state website |
| New York |
Not required |
|
| OHIO |
January 31st |
Mandatory, 250 or more
forms; CD MEDIA-ROM |
| Oklahoma |
February 28th |
Mandatory, all employers;
Electronic Filing through state website |
| Oregon |
January 31st |
Mandatory, all employers;
Electronic Filing through state website |
| Pennsylvania |
January 31st |
Mandatory, 250 or more
forms; E-Tides, CD MEDIA |
| RHODE ISLAND |
January 31st |
Mandatory, 250 or more
federal forms and 25 or more state forms |
| South Carolina |
January 31st |
Mandatory, 250 or more
forms; Electronic Filing through state website |
| Utah |
January 31st |
Mandatory, all employers;
Electronic Filing through state website |
| Virginia |
January 31st |
Mandatory, all employers;
Electronic Filing through state website |
| Vermont |
January 31st |
Mandatory, 26 or more
forms; Electronic Filing through state website |
| Wisconsin |
January 31st |
Mandatory, 10 or more
forms; Electronic Filing through state website |
| West Virginia |
February 28th |
Mandatory, 50 or more
forms; Electronic Filing through state website, CD MEDIA-ROM |