This article covers the federal and state agency annual form due dates.
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)||
Federal Income Tax, social security, Medicare (Quarterly Filers)
|944||Federal Income Tax, social security, Medicare (Annual Filers)||January 31|
|W-2 (Manual filers and electronic filers)||Copy A (SSA copy)||
|W-3 (required for manual filers only)||Summary of W-2 Statements (SSA copy)||
|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||
|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)||January 31|
|1099-MISC (Electronic filers, no amounts in Box 7)||Copy A (IRS copy)||
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.
|AK||None||Last day of February, submitted with Form W-2|
|CO||DR 1093||January 31st|
|CT||CT W-3||If filing electronically, Form CT-W3 (DRS) is January 31.
If filing on paper it is due on January 31st.
|DC||FR900A||Due on or before the last day of January of each year for the preceding year|
|DE||WR-Form W-3||Last day of February|
|HI||HW-3||Last day of February|
|IA||IA VSP||January 31st|
|ID||ID- 967A||January 31st|
|IL||State W-2||February 15|
|KS||KW-3E and State W-2||January 31st|
||Last day of January|
|LA||L-3 and State W-2||January 31st|
|MD||MW508 and State W-2||January 31|
|MI||MI 5081 and State W-2||February 28|
|MO||MO-W3 and State W-2||January 31st|
|MT||MW-3 and State W-2||January 31|
|ND||307 and State W-2||January 31st|
|NE||W-3N and State W-2||February 1|
|NJ||NJ W-3||Last day of February|
|NM||RPD-41072 and State W-2||Last day of February|
|OH||IT-3 and IT-941 (monthly and quarterly depositors only)||January 31|
|OR||WR and State W-2||January 31|
|PA||Rev-1667 and State W-2||January 31|
|RI||RI W-3||January 31|
|VA||VA-6 and State W-2||January 31|