Form W-2, 1099, ACA State Filing Requirements

Choose Your State and Form Type

State Filing Requirements of W-2, 1099 and 1095 Forms.

When filing your 1099, W-2, and ACA forms, it's essential to understand each state’s specific filing requirements. Many states require these forms to be filed directly with state agencies, and some may also require additional forms or reconciliation documents.

To help you navigate these state-specific requirements, the table below provides detailed information for each state. Find your state to see if you're required to file 1099, W-2, or ACA forms, and if there are any additional filing steps to complete.

Review all the State Filing Requirements in one place!

With TaxBandits employers can meet all their federal, and state filing requirements in one place. TaxBandits supports filing of W-2, 1099 and 1095 Forms directly with the state and mail copies to employees/recipients on-time.

Learn more about the filing requirements of each state from the table below.

S.No	State	Required Forms	Additional Forms Required by State	Due Date
1	Alabama	Form W-2	Form A-3	January 31, 2025
		Form 1099 Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-R 1099-B 1099-G 1099-G 1099-OID W-2G	Form A-3	Form 1099: With tax withheld - January 31, 2025 Without tax withheld - March 15, 2025 Form A-3 : With tax withheld - January 31, 2025
		ACA Forms	Not Required
2	Alaska	Not Required
3	Arizona	Form W-2	Form A1-R	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-INT 1099-DIV 1099-R 1099-G W-2G	Form A1-R	January 31, 2025
		ACA Forms	Not Required
4	Arkansas	Form W-2	Form AR3MAR	Form W-2 - January 31, 2025 Form AR3MAR - February 28, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form AR3MAR	Form 1099 - January 31, 2025 Form AR3MAR - February 28, 2025
		ACA Forms	Not Required
5	California	Form-W2	Not Required
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Not Required	March 31, 2025
		ACA Forms	IRS 1094 & 1095-B/C Form	March 31, 2025
6	Colorado	Form W-2	Form DR-1093	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form DR 1106	January 31, 2025
		ACA Forms	Not Required
7	Connecticut	Form W-2	Form CT-W3 Form CT-W3 HHE	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-R W-2G	Form CT-1096	January 31, 2025
		ACA Forms	Not Required
8	Delaware	Form W-2	Form WTH-REC	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-R	Form WTH-REC	Form 1099-NEC - January 31, 2025 Other 1099 Forms - March 31, 2025 Form W-3 - January 31, 2025
		ACA Forms	Not Required
9	District of Columbia	Form W-2	Transmittal Form WT	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form WT	January 31, 2025
		ACA Forms	IRS 1094 & 1095-B/C Form	March 31, 2025
10	Florida	Form W-2	Not Required
		Form 1099	Not Required
		ACA Forms	Not Required
11	Georgia	Form W-2	Form G-1003	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form G-1003	Form NEC - January 31, 2025 Other 1099s - February 28, 2025 Form G-1003 - January 31, 2025
		ACA Forms	Not Required
12	Hawaii	Form W-2	Not Required	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form N-196	February 28, 2025
		ACA Forms	Not Required
13	Idaho	Form W-2	Form 967	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form 967	Form 1099 - February 28, 2025 Form 967 - January 31, 2025
		ACA Forms	Not Required
14	Illinois	Form W-2	Not Required	January 31, 2025
		Form 1099 1099 NEC 1099 MISC 1099 K 1099 INT 1099 DIV 1099 B 1099 R 1099 G 1099 OID W-2G	Not Required	March 31, 2025
		ACA Forms	Not Required
15	Indiana	Form W-2	Form WH-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-R 1099-B 1099-G	Form WH-3	January 31, 2025
		ACA Forms	Not Required
16	Iowa	Form W-2	Form 44-007 VSP	February 15, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form 44-007 VSP	February 15, 2025
		ACA Forms	Not Required
17	Kansas	Form W-2	Form KW-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form KW-3	January 31, 2025
		ACA Forms	Not Required
18	Kentucky	Form W-2	Not Required	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form 42A806	January 31, 2025
		ACA Forms	Not Required
19	Louisiana	Form W-2	Form L-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form L-3	January 31, 2025
		ACA Forms	Not Required
20	Maine	Form W-2	Form W-3ME	Form W-2 - January 31,2025 Form W-3ME - February 28, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form W-3ME	Form 1099 - January 31, 2025 Form W-3ME - February 28, 2025
		ACA Forms	Not Required
21	Maryland	Form W-2	Form MW508	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-R 1099-G W-2G	Form MW508	Form 1099 - January 31, 2025
		ACA Forms	Not Required
22	Massachusetts	Form W-2	Form M-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R W-2G	Not Required	1099-NEC - January 31, 2025 Other 1099 Forms - March 31, 2025
		ACA Forms	MA 1099-HC Form	January 31, 2025
23	Michigan	Form W-2	Form-5081	Form W2 - January 31, 2025 Form 5081 - February 28, 2025
		Form 1099 1099-NEC 1099-MISC 1099-R	Form 5081	Form 1099-NEC - January 31, 2025 Other 1099 Forms- March 31, 2025 Form 5081 - February 28, 2025
		ACA Forms	Not Required
24	Minnesota	Form W-2	Not Required	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Not Required	January 31, 2025
		ACA Forms	Not Required
25	Mississippi	Form W-2	Form 89-140	Form W-2 - January 31, 2025 Form 89-140 - February 28, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-R 1099-B 1099-G 1099-PATR	Form 89-140	February 28, 2025
		ACA Forms	Not Required
26	Missouri	Form W-2	Form MO-W3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form MO-W3	February 28, 2025
		ACA Forms	Not Required
27	Montana	Form W-2	Form MW-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form MW-3	Form 1099: With tax withheld - January 31, 2025 Without tax withheld - March 31, 2025
		ACA Forms	Not Required
28	Nebraska	Form W-2	Form W-3N	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-R W-2G	Form W-3N	January 31, 2025
		ACA Forms	Not Required
29	Nevada	Form W-2	Not Required
		Form 1099
		ACA Forms
30	New Hampshire	Form W-2	Not Required
		Form 1099
		ACA Forms
31	New Jersey	Form W-2	Form NJ-W-3M	February 15, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form NJ-W-3M	February 15, 2025
		ACA Forms	IRS 1094 & 1095-B/C Form	March 31, 2025
32	New Mexico	Form W-2	Form RPD-41072	Form W-2 - January 31, 2025 Form RPD -41072 - February 28, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-R 1099-G 1099 OID W-2G	Form RPD-41072	Form 1099-MISC - February 28, 2025 Other 1099 Forms - January 31, 2025 Form RPD-41072 - February 28, 2025
		ACA Forms	Not Required
33	New York	Form W-2	Not Required
		Form 1099
		ACA Forms
34	North Carolina	Form W-2	Form NC-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-R 1099-G 1099-OID W-2G	Form NC-3	Form 1099-K - March 31, 2025 Other 1099 Forms - January 31, 2025
		ACA Forms	Not Required
35	North Dakota	Form W-2	Transmittal Form 307	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099-OID W-2G	Form 307	January 31, 2025
		ACA Forms	Not Required
36	Ohio	Form W-2 1099-NEC 1099-MISC 1099-R 1099-G	Form IT-3	Form W-2 - January 31, 2025 Form IT-3 - January 31, 2025
		Form 1099 1099-R	Form IT-3	Form 1099-R - January 31, 2025 Form IT-3 - January 31, 2025
		ACA Forms	Not Required
37	Oklahoma	Form W-2	Form W-3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-INT 1099-DIV 1099-R 1099-B 1099-G 1099-OID	Not Required	Other 1099 Forms - March 31, 2025 1099 NEC - January 31, 2025
		ACA Forms	Not Required
38	Oregon	Form W-2	Form OR-WR	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-R 1099-G W-2G	Form OR-WR	1099 NEC - January 31, 2025 Other 1099 Forms - March 31, 2025 Form OR-WR - January 31, 2025
		ACA Forms	Not Required
39	Pennsylvania	Form W-2	Form REV-1667	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-R	Form REV-1667	January 31, 2025
		ACA Forms	Not Required
40	Rhode Island	Form W-2	Form RI-W3	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099-OID W-2G	Form RI-W3	January 31, 2025
		ACA Forms	IRS 1094 & 1095-B/C Form	March 31, 2025
41	South Carolina	Form W-2	Form WH-1606	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form WH-1606	January 31, 2025
		ACA Forms	Not Required
42	South Dakota	Form W-2	Not Required
		Form 1099
		ACA Forms
43	Tennessee	Form W-2	Not Required
		Form 1099
		ACA Forms
44	Texas	Form W-2	Not Required
		Form 1099
		ACA Forms
45	Utah	Form W-2	Form TC-941E	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099 OID W-2G	Form TC-941E	January 31, 2025
		ACA Forms	Not Required
46	Vermont	Form W-2	Form WHT-434	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-G 1099 OID	Form WHT-434	January 31, 2025
		ACA Forms	Not Required
47	Virginia	Form W-2	Form VA-6/VA-6H	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099 K 1099 INT 1099 DIV 1099 B 1099 R 1099 G 1099 OID W-2G	Form VA-6/VA-6H	January 31, 2025
		ACA Forms	Not Required
48	Washington	Form W-2	Not Required
		Form 1099
		ACA Forms
49	West Virginia	Form W-2	Form WV/IT-103	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-B 1099-R 1099-G 1099-OID W-2G	Form WV/IT-103	January 31, 2025
		ACA Forms	Not Required
50	Wisconsin	Form W-2	Form WT-7	January 31, 2025
		Form 1099 1099-NEC 1099-MISC 1099-K 1099-INT 1099-DIV 1099-R W-2G	Form WT-7	January 31, 2025
		ACA Forms	Not Required
51	Wyoming	Form W-2	Not Required
		Form 1099
		ACA Forms

If any deadlines fall on weekends or Federal holidays, the deadline will automatically move to the next business day.

Alabama

Form W-2
Form 1099, 1099-NEC, MISC, K, INT, DIV, R, B, G, OID, W-2G
Form A-3 to filed along with W-2 or 1099

Jan 31

Alaska

Not Required

Arizona

Form W-2
Form 1099 NEC, MISC, INT, DIV, R, G, W-2G
Form A1-R to filed along with W-2 or 1099

Jan 31

Arkansas

Form W-2
Form 1099 NEC, MISC, INT, DIV, B, R, K, G, OID, W-2G
Form AR3MAR to filed along with W-2

Feb 28

California

Form W-2
Form 1099 NEC, MISC, INT, DIV, B, R, K, G, OID, W-2G
IRS 1094 & 1095-B/C Form

None
Jan 31
Mar 31

Colorado

Form W-2
Form 1099 NEC, MISC, INT, DIV, B, R, K, G, OID, W-2G
Form DR 1106

Jan 31

Connecticut

Form W-2
Form CT-W3
Form 1099 NEC, MISC, R, K, W-2G
Form CT-1096

Jan 31

Delaware

Form W-2
Form WTH-REC
Form 1099 NEC, MISC, R

Jan 31
Jan 31
Mar 31

District of Columbia

Form W-2
Transmittal Form WT
Form 1099 NEC, MISC, INT, DIV, B, R, K, G, OID, W-2G
IRS 1094 & 1095-B/C Form

Jan 31
Jan 31
Jan 31
Mar 31

Florida

Not Required

Georgia

Form W-2
Form G-1003
Form 1099 NEC, MISC, INT, DIV, B, R, K, G, OID, W-2G

Jan 31
Jan 31
Feb 28

Hawaii

Form W-2
None
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Idaho

Form W-2, Form 967
Form 967, Form 1099
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31
Feb 28
Mar 31

Illinois

Form W-2
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31
Mar 31

Indiana

Form W-2
Form WH-3
Form 1099 NEC, MISC, K, INT, DIV, B, R, G,

Jan 31

Iowa

Form W-2
Form 44-007 VSP
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Feb 15

Kansas

Form W-2
Form KW-3
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Kentucky

Form W-2
Form 42A806
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Louisiana

Form W-2
Form L-3
FForm 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Maine

Form W-2
Form W-3ME
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Feb 01

Maryland

Form W-2
Form MW508
Form NEC, MISC, R, G, W-2G

Jan 31

Massachusetts

Form W-2
Form M-3
Form 1099 NEC, MISC, K, INT, DIV, B, R, W-2G
Other 1099 Forms
MA 1099-HC Form

Jan 31
Jan 31
Jan 31
Mar 31
Jan 31

Michigan

Form W-2
Form-5081
Form 1099 NEC
Other 1099 Forms
Form 5081

Jan 31
Feb 28
Jan 31
Mar 31
FEb 28

Minnesota

Form W-2
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Mississippi

Form W-2
Form 89-140
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31
Feb 28

Missouri

Form W-2
Form MO-W3
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Feb 28

Montana

Form W-2
Form MW-3
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Nebraska

Form W-2
Form W-3N
Form 1099 NEC, MISC, R, W-2G

Jan 31

Nevada

Not Required

New Hampshire

Not Required

New Jersey

Form W-2
Form NJ-W-3M
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G
IRS 1094 & 1095-B/C Form

Feb 15
Feb 15
Feb 15
Mar 31

New Mexico

Form W-2
Form RPD-41072
Form 1099 MISC, K, INT, DIV, R, G, OID, W-2G
Other 1099 Forms
Form RPD-41072

Jan 31
Feb 28
Feb 28
Jan 31
Feb 28

New York

Not Required

North Carolina

Form W-2
Form NC-3
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31
Mar 31
Jan 31

North Dakota

Form W-2
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Ohio

Form W-2
Form 1099 NEC, MISC, R, G

Jan 31

Oklahoma

Form W-2
Form W-3
Form 1099 NEC
Form 1099 MISC, INT, DIV, B, R, G, OID

Jan 31
Apr 01
Jan 31
Mar 31

Oregon

Form W-2
Form OR-WR
Form 1099 NEC, MISC, K, R, G, W-2G

Jan 31
Mar 31

Pennsylvania

Form W-2
Form REV-1667
Form 1099 NEC, MISC, R

Jan 31

Rhode Island

Form W-2
Form RI-W3
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G
IRS 1094 & 1095-B/C Form

Jan 31
Mar 31

South Carolina

Form W-2
Form WH-1606
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Utah

Form W-2
Form TC-941E
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Vermont

Form W-2
Form WHT-434
Form 1099 NEC, MISC, K, INT, DIV, B, G, OID

Jan 31

Virginia

Form W-2
Form VA-6/VA-6H
Form 1099 NEC, MISC, K, INT, DIV, B, R, G, OID, W-2G

Jan 31

Washington

Not Required

West Virginia

Form W-2
Form WV/IT-103
Form 1099 NEC, MISC, K, INT, DIV, B, G, OID, W-2G

Jan 31

Wisconsin

Form W-2
Form WT-7
Form 1099 NEC, MISC, K, INT, DIV, R, W-2G

Jan 31

Wyoming

Not Required

Note: If any deadlines fall on weekends or Federal holidays, the deadline will automatically move to the next business day.

State Filing Requirements for Form W-2 / 1099 / ACA

Choose Your State and Form Type

Alabama Filing Requirements

Alaska Filing Requirements

Arizona Filing Requirements

Arkansas Filing Requirements

California Filing Requirements

Colorado Filing Requirements

Connecticut Filing Requirements

Delaware Filing Requirements

District of Columbia Filing Requirements

Florida Filing Requirements

Georgia Filing Requirements

Hawaii Filing Requirements

Idaho Filing Requirements

Illinois Filing Requirements

Indiana Filing Requirements

Iowa Filing Requirements

Kansas Filing Requirements

Kentucky Filing Requirements

Louisiana Filing Requirements

Maine Filing Requirements

Maryland Filing Requirements

Massachusetts Filing Requirements

Michigan Filing Requirements

Minnesota Filing Requirements

Mississippi Filing Requirements

Missouri Filing Requirements

Montana Filing Requirements

Nebraska Filing Requirements

Nevada Filing Requirements

New Hampshire Filing Requirements

New Jersey Filing Requirements

New Mexico Filing Requirements

New York Filing Requirements

North Carolina Filing Requirements

North Dakota Filing Requirements

Ohio Filing Requirements

Oklahoma Filing Requirements

Oregon Filing Requirements

Pennsylvania Filing Requirements

Rhode Island Filing Requirements

South Carolina Filing Requirements

South Dakota Filing Requirements

Tennessee Filing Requirements

Texas Filing Requirements

Utah Filing Requirements

Vermont Filing Requirements

Virginia Filing Requirements

Washington Filing Requirements

West Virginia Filing Requirements

Wisconsin Filing Requirements

Wyoming Filing Requirements

Alabama Filing Requirements

Alaska Filing Requirements

Arizona Filing Requirements

Arkansas Filing Requirements

California Filing Requirements

Colorado Filing Requirements

Connecticut Filing Requirements

Delaware Filing Requirements

District of Columbia Filing Requirements

Florida Filing Requirements

Georgia Filing Requirements

Hawaii Filing Requirements

Idaho Filing Requirements

Illinois Filing Requirements

Indiana Filing Requirements

Iowa Filing Requirements

Kansas Filing Requirements

Kentucky Filing Requirements

Louisiana Filing Requirements

Maine Filing Requirements

Maryland Filing Requirements

Massachusetts Filing Requirements

Michigan Filing Requirements

Minnesota Filing Requirements

Mississippi Filing Requirements

Missouri Filing Requirements

Montana Filing Requirements