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 |