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How To Make Payroll Withholding Tax Filings: H - M

Review how to make state payroll withholding tax filings.

Hawaii

Form HW-14, Quarterly Withholding Tax Return

Periodic tax returns are due on or before the 15th day of the month following the close of the filing period (e.g. due on April 15th for the first quarter):

  • File Online: Use the Hawaii Tax Online website to file.

  • File by Mail: Download the Form HW-14 and mail return to the address indicated on the form.

A return must be filed even if you do not have any wages to report for the period. For questions about withholding tax payments, visit the HI DOT website or contact the Hawaii Department of Taxation at (808) 587-4242.

Form HW-3, Employer’s Annual Return & Reconciliation of Income Tax Withheld from Wages

Copies 1 and 2 of Form HW-3 and Copy A of Forms HW-2 are due by the last day of February following the close of the calendar year.

  • File Online: Use the Hawaii Tax Online website to file.

  • File by Mail: Download the Form HW-3 and mail return to the address indicated on the form.

For questions about withholding tax payments, visit the HI DOT website or contact the Hawaii Department of Taxation at (808) 587-4242.

Form HI W-2, Wage and Tax Statement

Hawaii W-2s are due by February 28th for the preceding calendar year.

  • File by Mail: Complete Form HW-2, Statement of Hawaii Income tax Withheld and Wages Paid, or submit copy 1 of federal Forms W-2 to Hawaii Department of Taxation P. O. Box 3827 Honolulu, HI 96812-3827

Idaho

Form 967, Annual Withholding Tax Filing

Annual reconciliation returns are due by January 31st for the preceding calendar year. This return summarizes the employee taxes you’ve withheld during the year, and is required in addition to providing each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. You can file the annual reconciliation online or on paper:

  • File Online: Use the Taxpayer Access Point (TAP) website to file, and make payments online or you can print a payment voucher and submit a check.

  • File by Mail: Contact the Idaho State Tax Commission to obtain a Form 967. You must include copies of the W-2s sent to all of your employees working in Idaho with your filing. The Idaho State Tax Commission sends you a booklet of preprinted payment vouchers (Form 910), that should accompany any checks. Blank forms are not available online, you must contact the state provide verification if you need additional payment vouchers.

For questions about withholding tax payments, contact the Idaho State Tax Commission at (208) 334-7660 or taxrep@tax.idaho.gov.

Form ID W-2, Wage and Tax Statement

Idaho W-2s are due by January 31st for the preceding calendar year. W-2s must be accompanied by Form 967 whether you file electronically or by mail. You are required to file electronically if you meet the IRS requirements, and have 50 or more employees working in the state:

  • File Online: Use the Taxpayer Access Point (TAP) website to file both your W-2s and Form 967. You can manually enter the data or upload a file.

  • File by Mail: Contact the Idaho State Tax Commission to obtain a Form 967. Once completed, attach your W-2s and mail documents to the Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.

For questions about withholding tax payments, contact the Idaho State Tax Commission at (208) 334-7660 or taxrep@tax.idaho.gov.

Illinois

Form IL-941, Withholding Income Tax Return

Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (e.g., due on April 30th for the first quarter). You must file Form IL-941 electronically. If you are unable to do so, you can complete Form IL-900-EW to request a waiver:

For more information on state income taxes, contact the Illinois Department of Revenue at (800) 732-8866 or visit mytax.illinois.gov.

Form IL W-2, Wage and Tax Statement

W-2s are due by February 15th for the preceding calendar year. If you are an employer who is required by the federal government to electronically file Form W-2, Wage and Tax Statements, during the year, you must electronically transmit these informational returns for your Illinois employees and withholding. All other employers may electronically transmit these informational returns; however, you are not required to do so:

For more information on state income taxes, contact the Illinois Department of Revenue at (800) 732-8866 or visit mytax.illinois.gov.

Form IL W-2, Wage and Tax Statement

Illinois W-2s are due by February 15th for the preceding calendar year. If you are an employer who is required by the federal government to electronically file Form W-2, Wage and Tax Statements, during the year, you must electronically transmit these informational returns for your Illinois employees and withholding. All other employers may electronically transmit these informational returns; however, you are not required to do so:

For more information on state income taxes, contact the Illinois Department of Revenue at (800) 732-8866 or visit their website.

Indiana

Form WH-1, State and Local Withholding Reports

There are four possible payment schedules for withholding taxes: early filer, monthly, quarterly or annually. Your payment schedule ultimately will depend on the average amount you withhold from employee wages over time:

  • File Online: All withholding tax payments and Form WH-1s must be filed electronically on the INtax system.

You must file a Form WH-1 for every payment period even if no tax was withheld.

For questions about withholding tax payments, contact the Indiana Department of Revenue at (317) 233-4016 or visit www.in.gov/dor.

Form WH-3, Annual Withholding Reconciliation Form

Annual reconciliation returns are due by January 31st for the preceding calendar year. This return summarizes the employee taxes you’ve withheld during the year, and must be sent in addition to providing each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year.

  • File Online: Form WH-3 must be filed electronically on the INtax system.

For questions about withholding tax payments, contact the Indiana Department of Revenue at (317) 233-4016 or visit www.in.gov/dor.

Form IN W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form WH-3, Annual Withholding Tax Form, you must also file W-2s for all employees working in Indiana:

  • File Online: Form W-2 must be filed electronically on the INtax system.

For questions about withholding tax payments, contact the Indiana Department of Revenue at (317) 233-4016 or visit www.in.gov/dor.

Iowa

Form 44-095, Iowa Withholding Quarterly Tax Return

Withholding Quarterly Tax Returns are due the last day of the month following the end of the quarter (e.g., due on April 30th for the first quarter). You must file this form even if no tax was withheld.

  • File Online: File this report online through eFile & Pay. Be sure to have your Business E-File number ready (BEN) to login.

  • File over the Phone: You can also file this report over the phone at 800-514-8296.

  • File by Mail: Alternatively you can send your Iowa Department of Revenue, PO Box 10411, Des Moines IA 50306-0411. Note – When you pay by check, you authorize the Department of Revenue to convert your check to a one-time electronic banking transaction.

Form 44-007, Annual Verified Summary Report (AVS)

Annual Verified Summary Reports for Iowa are due by February 28th for the preceding calendar year. This report shows the total amount of employee taxes (W-2, 1099, and K-1) you’ve withheld for the entire year and is due in addition to providing your employees with a federal form W-2 summarizing the employee’s withholding for the year. Employers should not send W-2 or 1099 forms when they file the AVS Report. If a Temporary State Identification Number was assigned to you and you have since received a Federal Employer Identification Number (FEIN) from the Internal Revenue Service, contact Taxpayer Services at the email address or phone number below.

  • File Online: Use the Iowa Department of Revenue website to file online via the eFile & Pay. For assistance using the eFile & Pay system, call Taxpayer Services at 1-800-367-3388 or 515-281-3114.

  • File over the Phone: You can also file this report over the phone at 800-514-8296.

  • File by Mail: Alternatively you can send your AVS by mail to: Verified Summary of Payments Report Iowa Department of Revenue P.O. Box 10411 Des Moines, IA 50306-0411.

For questions about withholding tax payments, contact the Iowa Taxpayer Services by calling 515-281-3114 or 800-367-3388, or emailing idr@iowa.gov.

Form IA W-2, Wage and Tax Statement

Employers with Iowa withholding must electronically file W-2 wage statements to the Iowa Department of Revenue (IDR). These reports are due on January 31st for the preceding calendar year. If you cannot submit this filing by then, an extension form is available on the IDR’s website. An exact guide on how to file these forms can be found at tax.iowa.gov.

  • File Online: Use the Iowa Department of Revenue website to file W-2s online via the eFile & Pay. Be sure to have your Business E-File number ready (BEN) to login. For assistance, call the Iowa Department of Revenue Customer Support line at 515-281-3114 or 800-367-3388 from 8 a.m. - 4:15 p.m. CT.

Kansas

Form KW-3, Annual Withholding Tax Return

Annual reconciliation returns are due by February 28th for the preceding calendar year. This return summarizes the employee taxes you’ve withheld during the year, and is due is in addition to providing each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. You must include copies of the W-2s sent to all of your employees working in Kansas:

  • File Online: Use the Kansas TaxWeb site to file. Payments can be made online by electronic funds transfer (EFT). You will have to complete Form EF-101, Authorization for Electronic Funds Transfer, to authorize EFT payments.

  • File by Mail: Download Form KW-3, and mail return with any tax payment due to the address indicated on the form.

For questions about withholding tax payments, contact the Kansas Department of Revenue at (785) 368-8222 or tac@kdor.ks.gov.

Form KS W-2, Wage and Tax Statement

W-2s are due by February 28th for the preceding calendar year. When filing Form KW-3, Annual Withholding Tax Return, you must also file W-2s for all employees working in Kansas:

  • File Online: Use the Kansas TaxWeb site to file.

  • File by Mail: Include copies of the W-2s sent to all of your employees working in Kansas with your Form KW-3, and mail return to the address indicated on the form.

For questions about withholding tax payments, contact the Kansas Department of Revenue at (785) 368-8222 or tac@kdor.ks.gov.

Kentucky

Form K-1, Employer’s Return of Income Tax Withheld

Employers should file according to their assigned deposit frequency. For more information on filing frequency and due dates, download the Withholding Tax Instructions for Employers under Tax Forms.

  • File Online: Use the Kentucky Online Gateway (KOG) to file Form K-1.

  • File by Mail: For EFT accounts only, download Form K-1E, and mail return with any tax payment due to the address indicated on the form.

Form K-3, Employer’s Annual Return of Income Tax WIthheld

Annual withholding tax returns are due by January 31st for the preceding calendar year. In addition to the return, you must provide each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. You must include copies of the W-2s sent to all of your employees working in Kentucky with the Form K-3.

Form KY W-2, Wage and Tax Statement

Kentucky W-2s are due by January 31st for the preceding calendar year. W-2s must be accompanied by Form K-3, Employer’s Annual Return of Income Tax Withheld from. File W-2s for all employees working in Kentucky:

  • File Online: Use the Kentucky Online Gateway (KOG) to file your Form W-2s along with your Form K-3. Must file electronically if you are filing more than 26 W-2s.

Louisiana

Form L-1, Employer’s Return of State Income Tax Withheld

Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (e.g., due on April 30th for the first quarter). This returns reconcile the tax paid for the quarter with the tax withheld for the quarter:

  • File Online: Use the LaTAP website to file and make payments online.

  • File by Mail: Download Form L-1 from the Forms page. Note: there is a different version of this form for each tax quarter. Any payments due must be submitted with Form L-1V, Online Payment Voucher, which can be created and downloaded from the website.

For questions about withholding tax payments, contact the Louisiana Department of Revenue at (855) 307-3893 or visit www.revenue.louisiana.gov/Businesses.

Form L-3, Transmittal of Withholding Tax Statements

Annual reconciliation returns are due by January 31st for the preceding calendar year. In addition to the return, you must provide each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. You must include copies of the W-2s sent to all of your employees working in Louisiana with the Form L-3. Larger employers are required to submit Form L-3 with copies of W-2s electronically. Other employers may submit the annual reconciliation electronically or on paper:

  • File Online: Use the LAWageSystem to file and make payments online.

  • File by Mail: The Louisiana Department of Revenue will mail eligible employers Form L-3 during either November or December. You can also download Form L-3. Any payments due must be submitted separately using Form L-1V, Online Payment Voucher, which can be created and downloaded from the website.

For questions about withholding tax payments, contact the Louisiana Department of Revenue at (855) 307-3893 or visit www.revenue.louisiana.gov/Businesses.

Form LA W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form L-3, Transmittal of Withholding Tax Statements, you must also file W-2s for all employees working in Louisiana:

  • File Online: Use the LAWageSystem to file.

  • File by Mail: Include copies of the W-2s sent to all of your employees working in Louisiana with your Form L-3, and mail return to the address indicated on the form.

For questions about withholding tax payments, contact the Louisiana Department of Revenue at (855) 307-3893 or visit www.revenue.louisiana.gov/Businesses.

Maine

Form 941ME, Quarterly Withholding Tax Return

Quarterly withholding returns are due on the last day of the month following the end of the quarter (e.g. due on April 30th for the first quarter). There are two options for submitting your tax filing:

  • File Online: Log in to the Maine Revenue Services I-File or log in to the Maine Employers Electronic Tax Reporting System (MEETRS) to upload a text file.

  • File by Mail: If you are unable to file electronically you must request a waiver from the State Tax Assessor. Write a letter that includes the name, address and withholding account number of the business, a detailed explanation of why filing electronically poses a significant hardship, and the length of time for which you are requesting a waiver and mail your request to: Maine Revenue Services, Withholding Unit, P.O. Box 1060, Augusta, ME 04332-1060. Once you receive your waiver, download a paper Form 941E and mail to the address listed on the form.

For questions on filing income tax withholding returns electronically, call 626-8475, press 1, option 4 or email withholding.tax@maine.gov.

Form W-2 & W-3 ME, Wage and Tax Statement & Reconciliation of Income Tax Withheld

You are required to file Form W-2 and W-3 with the MN Revenue Services by January 31st for the preceding calendar year. When filing Form W-3, Reconciliation of Income Tax Withheld, you must also file W-2s for all employees working in Maine:

  • File Online: File online using the Maine Revenue Services I-File program or upload a text file (formatted to required specifications) containing Form W-3ME data through MEETRS.

  • File by Mail: Include copies of the W-2s sent to all of your employees working in Maine with your Form ME W-3, and mail return to the address listed on the form.

For questions about W-2 and W-3 reporting, contact Revenue Services at (207) 626-8475 or send an email to withholding.tax@maine.gov.

Maryland

Form MW508, Annual Employer Withholding Reconciliation Return

Annual reconciliation returns are due by January 31st for the preceding calendar year. In addition to the return, you must provide each of your employees with a federal Form W-2 summarizing the employee’s withholding for the year. Businesses on an annual payment and reporting schedule still must file an annual reconciliation in addition to the annual report. Employers with 25 or more employees must file electronically:

  • File Online: Use the bFile system to file and make payments online.

  • File by Mail: Download Form MW508 from the Business Tax Forms page, and mail return with any tax payment due to the address indicated on the form.

For questions about withholding tax payments, contact the Comptroller of Maryland at (410) 260-7980 or taxhelp@comp.state.md.us.

Form MD W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form MW508, Annual Employer Withholding Reconciliation Return, you must also file W-2s for all employees working in Maryland:

  • File Online: Use the bFile system to file.

  • File by Mail: Include copies of the W-2s sent to all of your employees working in Maryland with your Form MW508, and mail return to the address indicated on the form.

For questions about withholding tax payments, contact the Comptroller of Maryland at (410) 260-7980 or taxhelp@comp.state.md.us.

Massachusetts

Form M-941, Employer’s Return of Income Taxes Withheld

Employers filing on a monthly basis, both the return and payment are due on or before the 15th day of the month following the monthly withholding period, except for March, June, September and December; then due the last day of the month following the withholding period. A return must be filed even if no tax is due. Any return indicating “0” dollars tax due must be e-filed online through DOR’s MassTaxConnect application at mass.gov/masstaxconnect.

  • File Online: From the MassTaxConnect homepage, click Register a new taxpayer, select the appropriate hyperlink for your tax situation and follow the links through the registration.

  • File by Mail: Mail return and payment to: Massachusetts Department of Revenue, PO Box 419255, Boston, MA 02241-9255. Make check or money order payable to the Commonwealth of Massachusetts.

Form Paid Family & Medical Leave Return

Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (e.g. on April 30th for the first quarter). A return must be filed even if no tax is due. Any return indicating “$0” tax due must be e-filed through DOR’s MassTaxConnect application at mass.gov/masstaxconnect.

  • File Online: From the MassTaxConnect homepage, select the Paid Family and Medical Leave withholding account. Click File Return and follow the steps to complete filing.

Form MA W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form M-941, Employer’s Return of Income Taxes Withheld, you must also file W-2s for all employees working in Massachusetts.

  • File Online: Use the MassTaxConnect of the DOR website to file and make payments online.

  • File by Mail: Mail form W-2 to Massachusetts Department of Revenue, Forms W-2, PO Box 7015, Boston, MA 02204

For questions about withholding tax payments, contact the Massachusetts Department of Revenue Contact Center at (617) 887-6367.

Michigan

Form 5080, Sales, Use and Withholding Taxes Return

Sales, Use and Withholding tax returns are due on either a monthly or quarterly basis. If you are required to file monthly, your filing is due on the 20th day following the end of the month (e.g., due on November 20th for the month of October). If you are required to file quarterly, your filing is due on the 20th day of the month following the end of the calendar quarter (e.g., due on April 20th for the first quarter). Paper returns are not accepted:

For questions about withholding tax payments, contact the Michigan Department of Treasury at 517-636-6925 or visit their website.

Form 5081, Sales, Use and Withholding Taxes Annual Return

The annual Sales, Use and Withholding tax return is due by February 28th for the prior calendar year:

  • File Online: Use the Michigan Treasury Online (MTO) to make to file and make sales, use, and withholding payments online.

For questions about annual tax reporting, contact the Michigan Department of Treasury at 517-636-6925 or visit their website.

Form MI W-2, Wage and Tax Statement

State copies of Form W-2 are due by February 28th for the prior calendar year:

  • File Online: Upload wage statement information through Michigan Treasury Online (MTO).

  • File by Mail: Mail W-2’s separately to the Michigan Department of Treasury, Lansing, MI 48930. Do not include a copy of the annual return with the wage statements. Do not include wage statements with your annual return filing.

  • File by Magnetic Media: Employers with 250 or more Michigan employees are required to file Michigan wage statement information via Magnetic Media. For W-2 and 1099 reporting specifications, see Transmittal for Magnetic Media Reporting (Form 447) at the Michigan website.

If you have any questions, contact the Michigan Department of Treasury at 517-636-6925.

Minnesota

Form MW1, Quarterly Withholding Reconciliation

Quarterly withholding tax returns are due by the last day of the month following the end of the calendar quarter (e.g., due on April 30th for the first quarter). Paper returns are not accepted:

For questions about withholding tax payments, contact the Minnesota Department of Revenue at (651) 282-9999 or withholding.tax@state.mn.us.

Form MN W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to the Minnesota Department of Revenue. If you have 10 or less forms (W-2s plus 1099s), you may submit paper copies:

For questions about withholding tax payments, contact the Minnesota Department of Revenue at (651) 282-9999 or withholding.tax@state.mn.us.

Mississippi

Form 89-105, Employer’s Withholding Tax Return

Withholding tax returns are due by the 15th day of the month for all filing frequencies (e.g., for quarterly filers, first quarter is due by April 15th; for monthly filers, March is due by April 15th).

For questions about withholding tax payments, contact the Mississippi Department of Revenue at (601) 923-7088.

Form MS W-2, Wage and Tax Statement

Mississippi W-2s are due by January 31st for the preceding calendar year. You are required to file electronically if you have 25 or more employees:

  • File Online: Use the MS Taxpayer Access Point (TAP) to file online.

  • File by Mail: Download Form 89-140​​, Annual W-2 and 1099 Information Return from the state’s Withholding Tax website and obtain copies of the Form W-2’s that were filed with the IRS. Mail your package to the MS Withholding Tax Division at the address indicated on Form 89-140​​.

For questions about submitting your W-2s, contact the Mississippi Department of Revenue at (601) 923-7088.

Missouri

Form MO-941, Employer’s Return of Income Taxes Withheld

You must include a return with each of your payments. You must file a return even if no tax is due for a particular pay period:

  • File Online: Use Business Tax section of the Missouri Department of Revenue website. Additional convenience charges may apply for online payments made by credit card.

  • File by Mail: Download Form MO-941 from the Forms and Manuals page, and mail return with any tax payment due to the address indicated on the form.

For questions about withholding tax payments, contact the Missouri Department of Revenue at (573) 751-8750 or withholding@dor.mo.gov.

Form MO W-3, Transmittal of Tax Statements

Annual reconciliation returns are due by February 28th for the preceding calendar year. You must file an annual report form summarizing the employee taxes you’ve withheld during the year. The annual report is in addition to providing each of your employees with a federal form W-2 summarizing the employee’s withholding for the year. You should include copies of the federal W-2s sent to all of your employees working in Missouri. Employers with fewer employees can submit the copies of W-2s on paper through the mail. Larger employers must submit copies of W-2s online:

  • File Online: Use Business Tax section of the Missouri Department of Revenue website.

  • File by Mail: Download Form MO W-3 from the Forms and Manuals page, and mail return to the address indicated on the form.

For questions about withholding tax payments, contact the Missouri Department of Revenue at (573) 751-8750 or withholding@dor.mo.gov.

Form MO W-2, Wage and Tax Statement

Missouri W-2s are due by January 31st for the preceding calendar year. Whether you file by mail or electronically, W-2s must be submitted with a completed Form MO-W3. You are required to file electronically if you have 250 or more employees:

  • File Online: Register for a W-2 transmitter ID. You will receive secure login information which will allow you to upload your file(s).

  • File by Mail: Download Form MO W-3 from the Forms and Manuals page, attach W-2s, and mail your package to the MO Tax Division at the address indicated on the form. Paper copies of W-2s are acceptable as well as CD-ROMs and flash drives.

For questions about submitting your W-2s, contact the Missouri Department of Revenue at (573) 751-8150 or elecfile@dor.mo.gov.

Montana

Filing (MW-1), Withholding Tax Payment

Quarterly withholding tax returns are due by the 15th day of the following month (e.g., due on April 15th for tax withheld in March). This return reconciles the tax paid for the month with the tax withheld for the month.

  • File Online: Use the On-Line Filing Service to file and make payments online.

  • File by Mail: Download the voucher and mail the return with any tax payment due to: Department of Revenue PO Box 6309 Helena, MT 59604-6309

Quarterly reports are required even if no tax is withheld for the quarterly period.

For questions about withholding tax payments, contact the Montana Department of Revenue and at (406) 444-6900 or visit their website.