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 before 5:00 PM 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) January 31
1099-MISC (Electronic filers, no amounts in Box 7) Copy A (IRS copy)
January 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 before 5:00 PM 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
AL A-3 January 31
AR AR3MAR January 31
AZ A1-APR January 31
CA None
CO DR 1093 January 31
CT CT W-3 If filing electronically, Form CT-W3 (DRS) is January 31.
If filing on paper it is due on January 3.
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
FL None
GA G-1003 January 31
HI HW-3 Last day of February
IA IA VSP January 31
ID ID- 967A January 31
IL State W-2 January 31
IN WH-3 January 31
KS KW-3E and State W-2 January 31
KY
  • K-3(E)
  • 42A806 (State W-2)
Last day of January
LA L-3 and State W-2 January 31
MA
  • M-3
  • State W-2
  • January 31
  • January 31
MD MW508 and State W-2 January 31
ME W-3ME February 28
MI
  • MI 5081
  • State W-2
  • February 28
  • January 31
MO MO-W3 and State W-2 January 31
MS
  • 89-140 and State W-2
  • Form 1099
  • Filed on paper and electronic are due January 31
  • 1099 forms are due on February 28
MT MW-3 and State W-2 January 31
NC
  • NC-3
  • State W-2
January 31
ND 307 and State W-2 January 31
NE W-3N and State W-2  January 31
NH None
NJ NJ W-3 Last day of February
NM RPD-41072 and State W-2  January 31
NV None
NY None
OH IT-3 and IT-941 (monthly and quarterly depositors only) January 31
OK None
OR WR and State W-2 January 31
PA Rev-1667 and State W-2 January 31
RI RI W-3 January 31
SD None
SC
  • WH-1606 (Q4 and Annual Reconciliation)
  • WH-1612 and State W-2
January 31
TN None
TX None
UT
  • TC-941 R
  • State W-2
January 31
VA VA-6 and State W-2 January 31
VT WHT-434 January 31
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
January 31
WY None