State W2 Filing Requirements and Deadlines for Paper and Electronic Reporting

State Filing Date (Paper or electronic) W2 E-Filing Requirements
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