Can You File 2017 W2s That Have Already Been File in 2017 Again in 2018
Oct 17, 2017
2017-1720
It's time to confirm Form W-ii filing due dates, and hither'due south our latest state survey
Thanks to legislation passed in 2015 to assist the IRS in curtailing tax fraud, the Form W-2 filing due date is much earlier — across all United states of america jurisdictions. Furthermore, federal penalties for late or incorrect information returns have more than than doubled in recent years, making information technology paramount that payroll departments maintain a high level of accuracy while besides working faster than e'er to set up and remainder year-finish files.
States are following the federal lead, with a number of them adopting the earlier deadline for filing Forms W-2.
To help you in your 2017 year-end planning, nosotros conducted a preliminary survey of the state Form W-2 filing deadlines, shown hither. This survey will be updated again at the end of December 2017.
Federal Form W-ii and 1099-Misc filing due dates — a refresher
Starting with 2016 returns required to exist filed in 2017, Forms W-2 and Forms 1099-MISC reporting non-employee bounty, whether filed on paper or electronically, are due January 31, 2017, the same solar day that employees/payees must receive their copies.
The filing borderline for other information returns, including Forms 1099-MISC other than those for non-employee compensation, is unchanged.
Also starting with filings due on and after January 1, 2017, extensions of the deadline to file Forms W-2 with the Social Security Administration (SSA) are no longer automatic, and only one thirty-day extension will be granted. In reviewing Class 8809, Application for Extension of Time to File Information Returns, the IRS will grant extensions simply in extraordinary circumstances or catastrophe, and employers granted extensions must demonstrate that employees paid the tax by using Form 4669, Statement of Payments Received, and Form 4670, Request for Relief of Payment of Certain Withholding Taxes. (2016 General Instructions for Forms West-2 and W-3, pg.1.)
Sentinel this if y'all use a third-party service provider. Employers that rely on a 3rd political party to set up and file their Forms W-two may be required to finalize their year-end files far sooner than Jan 31. Be certain yous are aware of your third-party provider'due south closing dates, keeping in mind that correcting Forms W-2 and related amended returns can be costly.
Most states adjust to the earlier Form W-ii due engagement this year
A number of states conformed to the new federal dominion past also accelerating their Form W-2 filing due dates.
State due dates for providing and filing Forms W-2
| State Class W-2 due dates* Tax yr 2017 (Dates that differ from federal are shown in bold; changes from tax yr 2016 are highlighted in yellow) | |||
| State/jurisdiction | Employee copy due appointment | Land filing due date | |
| Alabama | January 31 | January 31 | |
| Arizona | January 31 | Jan 31 | |
| Arkansas | January 31 | January 31 | |
| California** | January 31 | January 31 | |
| Colorado** | January 31 | Jan 31 | |
| Connecticut | January 31 | January 31 | |
| Delaware | January 31 | January 31 | |
| Commune of Columbia | Jan 31 | January 31 | |
| Georgia | January 31 | January 31 | |
| Hawaii** | January 31 | February 28 | |
| Idaho** | January 31 | January 31 | |
| Illinois** | January 31 | Jan 31 | |
| Indiana | January 31 | January 31 | |
| Iowa** | January 31 | January 31 | |
| Kansas | Jan 31 | January 31 | |
| Kentucky | January 31 | January 31 | |
| Louisiana | January 31 | Jan 31 | |
| Maine** | January 31 | January 31 | |
| Maryland | January 31 | January 31 | |
| Massachusetts | January 31 | January 31 | |
| Michigan | Jan 31 | February 28 | |
| Minnesota | Jan 31 | January 31 | |
| Mississippi | Jan 31 | January 31 | |
| Missouri | January 31 | Jan 31 | |
| Montana | January 31 | January 31 | |
| Nebraska | Feb i | January 31 | |
| New Jersey** | Feb xv | Feb 28 | |
| New Mexico** | January 31 | February 28 | |
| New York** | February 15 | January 31 | |
| Due north Carolina | January 31 | Jan 31 | |
| North Dakota | Jan 31 | January 31 | |
| Ohio** | January 31 | Jan 31 | |
| Oklahoma** | Jan 31 | February 28 | |
| Oregon** | January 31 | January 31 | |
| Pennsylvania | Jan 31 | January 31 | |
| Puerto Rico | January 31 | January 31 | |
| Rhode Island | January 31 | January 31 | |
| Due south Carolina | Jan 31 | January 31 | |
| Utah | Jan 31 | January 31 | |
| Vermont | January 31 | Jan 31 | |
| Virgin Islands | January 31 | Jan 31 | |
| Virginia | Jan 31 | January 31 | |
| W Virginia** | February 15 | February 28 | |
| Wisconsin | January 31 | Jan 31 | |
Based on Ernst & Young LLP survey results every bit of October 2017.
*Information technology varies from state to country whether the borderline is extended to the next business day when information technology falls on a Sabbatum, Sunday or holiday. Check with the state taxing dominance for more data. In that location is no land income tax in Alaska, Florida, Nevada, South Dakota, Texas, Washington or Wyoming. New Hampshire and Tennessee crave income tax only from interest and dividends.
**See state notes
California. Forms W-two are not filed with the state. Instead, Form DE-9C is used to written report individual personal income tax wages and withholding on a quarterly basis.
Colorado. For electronic filing, the almanac reconciliation course is required if additional tax is due or if the employer is expecting a refund. Otherwise, by filing electronically, the employer is precluding itself from filing the annual reconciliation grade. Paper filers must file the reconciliation class.
Hawaii. Co-ordinate to a senior representative of the Hawaii Department of Taxation, there are currently no plans to change the Course W-two deadline to January 31 to match federal.
Idaho. A v-concern-day window after the Jan 31 due date is provided for an employer to correct errors in the electronic file received timely past the Tax Committee.
Illinois. Proposed regulations volition change the filing deadline for Forms W-2 from Feb 15 to January 31 for calendar yr 2017. Another awaiting change would require all employers to file, rather than simply those that are required to file electronically with the SSA. Through agenda year 2016, due in 2017, merely those employers that must file Form W-ii information electronically with the SSA, and all payroll service providers were required to file electronically with the Illinois Section of Revenue (employers non required to file electronically with the SSA need not have submitted Forms West-2). (Email, Illinois Department of Revenue, September 2017.)
Iowa. Effective with calendar year 2017, due in 2018, all employers are required to file Forms Due west-ii electronically with Form VSP. A waiver from the requirement to file electronically may exist requested until calendar yr 2018, due in 2019, for cases of hardship. Prior to calendar year 2016, Iowa did not require Forms West-2 to be filed with the VSP Annual Reconciliation. Effective with calendar year 2016, employers with 50 or more than employees were required to submit Forms Westward-2 electronically with Form VSP.
Maine. Employers report withheld state income taxation on the quarterly tax written report. A split reconciliation return (Form W-3ME) must be filed. Employers of 250 or more employees must file Forms West-2 and the annual reconciliation (Form W-3ME) electronically with Maine Acquirement Services. For employers of fewer than 250 employees, Forms W-two are not required unless the employer fails to written report the Westward-2 information quarterly.
Michigan. Per a Michigan Department of Treasury representative and the Class 5081 instructions, the deadline will remain at February 28, 2018, for calendar year 2018.
New Jersey. The statutory borderline to file is February xv, but administrative policy extends the deadline to the terminal 24-hour interval of February. The deadline for submitting calendar year 2017 Forms W-2 did not change to January 31 to match federal.
New Mexico. Employers that file a Grade ES-903, Wage and Contribution Study, with the New Mexico Workforce Solutions Department or Course TRD-31109 with the Revenue enhancement and Revenue Department practice not need to submit Forms W-2 or the annual reconciliation class to the state. Co-ordinate to a Taxation Department representative, at that place are no plans at this fourth dimension to alter the deadline from Feb 28, 2018 for calendar year 2017.
New York. New York wage and tax data is reported quarterly on Form NYS-45. Employers do not submit Forms West-2 to the state.
Ohio. Currently, simply employers of 250 or more employees must file Forms West-2 magnetically. Smaller employers are non required to submit newspaper copies of Forms W-two (state Form Information technology-2) to the Section of Revenue enhancement but must proceed to maintain West-two records for four years. Constructive January ane, 2015, Ohio employers are required to file all withholding tax returns except Forms Westward-2 electronically. Proposed regulation changes would require all Ohio employers to file Forms W-2 electronically; however, these changes are not expected to be in upshot for agenda year 2017.
Oklahoma. Constructive for agenda yr 2016, employers are required to electronically file an annual withholding tax reconciliation return and respective Forms W-ii by the February 28 following the revenue enhancement year. Co-ordinate to an Oklahoma Revenue enhancement Commission representative, in that location are currently no plans to conform to the new federal Forms W-two deadline of January 31 for calendar year 2017. Prior to agenda year 2016, Oklahoma employers were non required to submit Forms W-2 or an annual reconciliation return to the OTC.
Oregon. Forms W-2 are filed electronically only; paper W-2s or other forms of media are non accepted.
West Virginia. All employers, including those that file the Forms W-2 electronically with the West Virginia Land Tax Department, must as well file Form WV/IT-103, Annual Reconciliation of West Virginia Income Tax Withheld. Failure to submit Class WV/Information technology-103 each year may result in the deprival of Letters of Good Continuing and prevent potential refund requests from being candy. Too, West Virginia law allows for a penalty of $25 per employee for failure to timely file this information.The state will not match the new federal Form W-two borderline of January 31 for calendar year 2017.
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Source: https://taxnews.ey.com/news/2017-1720-its-time-to-confirm-form-w-2-filing-due-dates-and-heres-our-latest-state-survey
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