Overview

This article covers the federal and state agency annual form due dates.

Federal

Due dates that fall on a weekend or holiday are due the following banking day. For manually filed forms, the due dates are the "post marked by" dates.

Important: For electronically filed forms, the submission deadline for timely e-filing is by 5:00pm PT two banking days before the due date shown.

Form Tax Type Due Date
940 Federal Unemployment (FUTA)
January 31
941
Federal Income Tax, social security, Medicare (Quarterly Filers)
January 31
944 Federal Income Tax, social security, Medicare (Annual Filers) January 31
W-2 (Manual filers and electronic filers) Copy A (SSA copy)
January 31
W-3 (required for manual filers only) Summary of W-2 Statements (SSA copy)
January 31
1099-MISC (Reporting amounts in Box 7) Copies B and 2 (recipient copy) January 31
1099-MISC (Reporting amounts in Box 7) Copy A (IRS copy) manual and electronic
January 31
1096 (Required for manual filers only and reporting amounts in Box 7) Copy A (IRS copy) January 31
1099-MISC (Paper filers, no amounts in Box 7) Copy A (IRS copy) February 28
1099-MISC (Electronic filers, no amounts in Box 7) Copy A (IRS copy)
March 31

 

State

Due dates that fall on a weekend or holiday are due the following banking day. For manually filed forms in most states, the due dates are the "post marked by" dates (although we can't guarantee that is always the case). Important: For electronically filed forms, the submission deadline for timely e-filing is 5:00pm PT 2, 3, or 5 banking days before the due date shown, depending on the state. Make it a habit to always check your To Do list for any forms due.

State Form Due Date
AK None Last day of February, submitted with Form W-2
AL A-3 Last day of February including leap years
AR AR3MAR February 28
AZ A1-R February 28
CA None  
CO DR 1093 Last day of February
CT CT W-3 If filing electronically, Form CT-W3 (DRS) is due last day of March. If filing on paper, Form CT-W3 (DRS) is due the last day of February.
DC FR900B January 31
DE WR-Form W-3 Last day of February
FL None  
GA G-1003 Last day of February
HI HW-3 Last day of February
IA IA VSP February 28
ID ID- 967 Last day of February
IL State W-2 February 15
IN WH-3 February 28
KS KW-3E and State W-2 Last day of February
KY
  • K-3(E)
  • 42A806 (State W-2)
Last day of January
LA L-3 and State W-2 The first business day following February 27 (If February 27 is on a Sunday through Thursday, the due date is February 28; if February 27 is on a Friday or Saturday, the due date is the next business day)
MA
  • M-3M
  • State W-2
  • Last day of February
  • Electronically filed W-2 forms are due the last day of March. Manually filed are due on February 28.
MD MW508 and State W-2 January 31
ME W-3ME March 31
MI MI- 165 and State W-2 February 28
MO MO-W3 and State W-2 Last day of February
MS
  • 89-140 and State W-2
  • Form 1099
  • Due date coincides with the media used due date. W-2 forms on paper are due January 31. W-2 forms on Magnetic Media are due February 28.
  • 1099 forms are due March 15
MT MW-3 and State W-2 February 28
NC
  • NC-3
  • State W-2
January 31
ND
  • 307
  • State W-2
  • Last day of February
  • Electronically filed W-2 forms are due the last day of March
NE W-3N and State W-2 February 1
NH None  
NJ NJ W-3 Last day of February
NM RPD-41072 and State W-2 Last day of February
NV None  
NY None  
OH
  • IT-3
  • IT-941 (monthly and quarterly depositors only)
  • February 28
  • January 31
OK None  
OR
  • WR
  • State W-2
  • February 28
  • Last day of March
PA
  • Rev-1667
  • State W-2
  • January 31
  • Last day of January
RI RI W-3 February 28
SD None  
SC
  • WH-1606 (Q4 and Annual Reconciliation)
  • WH-1612 and State W-2
Last day of February
TN None  
TX None  
UT
  • TC-941 R
  • State W-2
  • Last day of January
  • Electronically filed W-2 forms are due last day of March. Manually filed W-2 forms are due the last day of February.
VA
  • VA-6
  • State W-2
  • February 28
  • Last day of February
VT WH-434 Last day of February
WA None  
WI
  • WT-7
  • State W-2
  • State 1099
  • Due January 31 of the following year.
  • Due the last day of January following the end of the year.
  • 1099/1096 Due the last day of February following the end of the year being filed.
WV
  • WV/IT-103
  • State W-2 / 1099
  • Due February 28 of the following year.
  • The last day of February following the end of the year being filed.
WY None  

 

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