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How To Make Payroll Withholding Tax Filings: N - W

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Review how to make state payroll withholding tax filings.

Nebraska

Form 941N, Income Tax Withholding 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).

  • File Online: Use the NebFile for Business portal to file and make payments online.

  • File by Mail: Download the Form 941N and mail completed form to: Nebraska Department of Revenue, PO Box 98915, Lincoln, NE 68509-8915

You must file quarterly returns even if no contributions are due. You will be subject to a penalty if you do not file for the quarter.

Form W-3N, Annual Withholding Reconciliation

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 tax withholding for the year.

  • File Online: Use the NebFile for Business portal to file online

  • File by Mail: Complete Form W-3N and mail return to the address indicated on the form.

Form NE W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. Employers are required to e-file when reporting more than 50 forms.

  • File Online: Use the NebFile for Business portal to file online

  • File by Mail: Include copies of the W-2s sent to all of your employees working in Nebraska with your Form W-3N, and mail returns to Nebraska Department of Revenue, PO Box 98915, Lincoln, Nebraska 68509-8915

For questions about withholding tax payments, contact the Nebraska Department of Revenue at (800) 742-7474 or visit their website.

New Jersey

Form NJ-927, Employer’s Quarterly Report

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 return reconciles the tax paid for the quarter with the tax withheld for the quarter. New Jersey requires all employers to file electronically:

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

For questions about withholding tax payments, contact the New Jersey Division of Revenue and Enterprise Services at (609) 826-4400 or visit www.state.nj.us.

Form NJ W-3, Gross Income Tax Reconciliation of Tax Withheld

Annual reconciliation returns are due by February 28th 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 tax withholding for the year:

  • File Online: To file Form W-3, visit the Axway Secure Transport website. Enter your login name and password and then choose the Login button. A login name and password can be obtained by sending an email to the Division of Revenue and Enterprise Services, Technical Services. E-mail requests to e-GovServices@treas.nj.gov.

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

For questions about withholding tax payments, contact the New Jersey Division of Revenue and Enterprise Services at (609) 826-4400 or visit www.state.nj.us.

Form NJ W-2, Wage and Tax Statement

W-2s are due by February 28th for the preceding calendar year. When filing Form NJ W-3, Gross Income Tax Reconciliation of Tax Withheld, you must also file W-2s for all employees working in New Jersey:

  • File Online: To file Form W-3, visit the Axway Secure Transport website. Enter your login name and password and then choose the Login button. A login name and password can be obtained by sending an email to the Division of Revenue and Enterprise Services, Technical Services. E-mail requests to e-GovServices@treas.nj.gov.

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

For questions about withholding tax payments, contact the New Jersey Division of Revenue and Enterprise Services at (609) 826-4400 or visit www.state.nj.us.

New Mexico

Form CRS-1, Combined Report Form

Quarterly withholding tax returns are due by the 25th day of the month following the end of the calendar quarter (e.g., due on April 25th for the first quarter). This return reconciles the tax paid for the quarter with the tax withheld for the quarter. New Mexico requires all employers to file electronically:

  • File Online: Use the TRD’s TAP webpage to file and make payments online.

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

For questions about withholding tax payments, contact the New Mexico Taxation and Revenue Department at (505) 827-0700 or visit their website.

New York

Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return

Withholding taxes and unemployment insurance are filed on the same tax filing, the NYS-45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return:

  • File Online: Use the New York Department of Taxation and Finance Web File portal. You’ll also be able to pay taxes via ACH debit or paper check with a payment voucher upon completion.

  • File by Mail: Download the Form NYS-45 and include the completed form with a check for any payments due. Indicate your federal EIN on the check. Reports filed by mail are considered filed as of the date they are placed in the mail (postmark date).

You must file quarterly returns even if no contributions are due. You will be subject to a penalty if you do not file for the quarter.

For questions about withholding tax payments, contact the New York State Department of Taxation & Finance at (518) 485-6654 or visit www.tax.ny.gov.

North Carolina

Form NC-5 / NC-5P, Withholding Return

There are three possible payment schedules for withholding taxes: monthly, quarterly or semi-weekly. Your payment schedule depends on the average amount you withhold from employee wages over time:

  • File Online (monthly and quarterly payers): Withholding tax payments can be filed online with the North Carolina e-Business Center.

  • File Online (semi-weekly payers): For semi-weekly payers, withholding tax returns can be done via web form.

For questions about withholding tax payments, contact the North Carolina Department of Revenue at (877) 252-3052 or visit www.dor.state.nc.us.

Form NC-3, Annual Withholding Reconciliation

Annual reconciliation returns are due by January 31st for the preceding calendar year and must be filed electronically. 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:

  • File Online: Use the eNC3 portal to file your annual withholding reconciliation for North Carolina.

For questions about withholding tax payments, contact the North Carolina Department of Revenue at (877) 252-3052 or visit www.dor.state.nc.us.

Form NC-W2, Wage and Tax Statement

North Carolina W-2s are due by January 31st for the preceding calendar year and must be filed electronically. W-2s must be accompanied by a completed Form NC-3:

  • File Online: Use the eNC3 portal to submit your NC-3 and NC-W2s. You can upload your files, or enter your data manually.

  • File by CD-ROM: Mail CD-ROM with external label to the North Carolina Department of Revenue (Attn: E-File and Development Unit) PO Box 25000, Raleigh, NC 27640. View CD-ROM instructions.

For questions about W-2 filings, please contact the North Carolina Department of Revenue at 1-877-252-3052, or eNC3@ncdor.gov.

North Dakota

Form ND-W2, Wage and Tax Statement

North Dakota W-2s are due by January 31st for the preceding calendar year. If filing by mail, you must also file a Transmittal of Wage and Tax Statement (Form 307):

  • File Online: Use the Taxpayer Access Point (TAP) to file ND-W2s electronically. You can upload your files, or enter your data manually.

  • File by Email: Create a text file with all W-2 information and attach in an email to magmedia@nd.gov.

For questions about W-2 filings, please contact the North Dakota Office of State Tax Commissioner at (701) 328-1248, email withhold@nd.gov, or visit their website.

Ohio

Form IT-501, Employer’s Payment of Ohio Tax Withheld

Employers subject to withholding must make payments in the amounts required to be withheld. The withholding tax forms you file are based on your assigned filing frequency. Monthly and quarterly filers remit state income tax withholding payments on Ohio Business Gateway (OBG) using Ohio IT 501

  • File Online: For monthly and quarterly filers only, state income tax withholding payments can be submitted through the Ohio Business Gateway (OBG) using the Ohio IT-501.

Form IT-942, Employer’s Quarterly Reconciliation of Income Tax Withheld

Form IT-942 is due the last day of the month following the end of the preceding quarter (e.g. due on April 30 for the first quarter). This form is required for employers who pay their quarterly taxes via Electronic Funds Transfer. Note, your fourth quarter IT-942 will also act as your annual filing. Form IT-942 can only be filed electronically:

For questions about the Ohio Business Gateway, please contact the OBG Help desk at (866) 644-6468

Form IT-941, Employer’s Annual Reconciliation of Income Tax Withheld

Annual reconciliation returns are due by January 31st for the preceding calendar year. All Ohio employers who prepare forms W-2 and 1099-Rs must file the IT-941.

Form IT-3, Transmittal of Wage and Tax Statements

Transmittal of Wage and Tax Statements are due by January 31st for the preceding calendar year, or within 60 days of business closure. This form is used to submit employee W-2s. It is required to submit these documents on magnetic media (i.e., CD-ROMs) if an employer has 250 or more employees. Smaller businesses may submit paper copies, though it is not preferred:

  • File by Magnetic Media: Download Form IT-3. Mail completed document and CD-ROMs to the Ohio Department of Taxation at the address listed on the form. Filing requirements can be found here.

  • File by Mail: Attach paper copies of W-2s to a completed Form IT-3 and mail to the Ohio Department of Taxation at the address listed on the form.

Form OH W-2, Wage and Tax Statement

Ohio W-2s are due by January 31st for the preceding calendar year, and must be accompanied by a completed Form IT-3. Both magnetic media and paper W-2s should be mailed to the address listed in the form above. W-2s cannot be filed online at this time.

For questions about W-2 filings, please contact the agency at (614) 752-1972 or email them.

Oklahoma

Form WTH 10001, Employer’s Wage Withholding Tax Return

Quarterly withholding tax returns are due by the 20th day of the month following the close of the calendar quarter (e.g., due on April 20th for the first quarter). All companies remitting an average of $5,000 or more per month in taxes in the previous fiscal year shall file returns online through Oklahoma Taxpayer Access Point (OK TAP).

  • File Online:Use the OK TAP portal to submit electronic return.

  • File by Mail: Download and complete Form WTH 10001. Checks and money orders should be made payable to the Oklahoma Tax Commission. Completed forms and payments should be mailed to the address indicated on the form.

Form OK W-2, Wage and Tax Statement

Form is due the last day of the month following the close of the calendar year.

  • File Online: Use the Oklahoma Taxpayer Access Point (OK TAP) to file W-2/W-3 forms with one of the following methods:

  • Uploading a file

  • Manually entering W-2 data online

  • Importing an Excel file in the W-2 data entry program

  • File by Mail: No paper filings accepted.

For questions about the Oklahoma Tax Commission, please visit OK.gov or contact the Taxpayer Service Center at (405) 521-3160.

Oregon

Form OQ, Combined Quarterly Tax Return

Combined Quarterly Tax Returns (Form OQ) 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). There are two methods for filing:

  • File Online: Register or sign in at the Oregon Payroll Reporting System(OPRS) to submit your filing.

  • File by Mail: Visit the Oregon Employment Department website to order combined tax forms for reporting and payment of withholding taxes, or call (503) 945-8100.

  • File by Phone: Call (503) 378-3981 to file only to report quarters with no payroll tax withheld or no hours worked.

For questions about reporting or paying payroll taxes, contact the Oregon Department of Revenue at (503) 945-8091 or payroll.help.dor@oregon.gov.

Oregon Schedule B, Quarterly Withholding

File this form only if you are required to make semi-weekly or daily state income tax withholding deposits, and you have payroll to report for the quarter. Like the Combined Quarterly Tax Return (Form OQ), this is due by the last day of the month following the end of the calendar quarter. There are two methods for filing:

For questions about reporting or paying payroll taxes, contact the Oregon Department of Revenue at (503) 945-8091 or payroll.help.dor@oregon.gov.

Form WR, Annual Withholding Tax Reconciliation Report

Annual reconciliation returns are due by January 31st for the preceding calendar year. All Oregon employers who pay state withholding tax must file Form WR.

  • File Online: Submit your Form WR and Form W-2s electronically through Revenue Online.

  • File by Mail: Download a paper Form WR, and send to Oregon Department of Revenue, PO Box 14800, Salem OR 97309-0920. If no payment is included, mail Form WR to Oregon Department of Revenue, PO Box 14260, Salem OR 97309-5060

Form OR W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form WR, Annual Withholding Tax Reconciliation Report, you must also file W-2s for all employees working in Oregon. W-2s must be submitted electronically.

  • File Online: Go to Revenue Online and select iWire. Choose one of the three methods for uploading your Form W-2s:

    • Properly-formatted text file

    • Manual entry

    • Spreadsheet from DOR template

For questions about submitting Form W-2s, contact the Oregon Department of Revenue, iWire Division at (503) 945-8127, email iwire.dor@oregon.gov or visit www.oregon.gov.

Pennsylvania

Form PA-W3, Employer Quarterly Return of Withholding Tax

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 return reconciles the tax paid for the quarter with the tax withheld for the quarter. You can register to file online.

  • File Online: Withholding tax payments can be filed online at eTides.

Form REV-1667, W-2 Transmittal Annual Reconciliation

Pennsylvania W-2s are due by January 31st for the preceding calendar year. W-2s must be accompanied by Form REV-1667, W-2 Transmittal Annual Reconciliation. File W-2s for all employees working in Pennsylvania:

  • File Online: Employers can file year-end employee W-2 Wage and Tax Statements and the Annual Withholding Reconciliation Statement (REV-1667) online through the e-TIDES business tax filing website.

  • File by Mail: Download Form REV-1667 and include the completed form with your W-2s. If you submit W-2 information electronically no paper reconciliation form is required.

For questions about withholding, contact the Pennsylvania Department of Revenue at (717) 787-1064, submit a question or visit the website.

Rhode Island

Form RI W-3, Reconciliation of Personal Income Tax Withheld

Rhode Island W-3s are due by the last day of February for the preceding calendar year. W-2s must be accompanied by Form RI W-3, Reconciliation of Personal Income Tax Withheld. File W-3s for all employees working in Rhode Island:

  • File Online: Log into RI Business Tax Filings and create an account if you have not yet done so.

  • File by Mail: Download Form RI W-3 and include the completed form with your W-2s. If you submit W-2 information electronically no paper reconciliation form is required.

For questions about withholding, contact the Rhode Island Department of Revenue, Department of Taxation at (401) 574-8935 or visit their website.

South Carolina

Form WH-1605, Withholding Quarterly Tax Return

Withholding tax payments are due the same time your federal tax payments are due (either semi-weekly or monthly):

  • File Online: Withholding tax payments can be filed online at MyDORWAY.

  • File by Mail: Download Form WH-1605 and include the completed form with a check for any payments due. Reports filed by mail are considered filed as of the date they are placed in the mail (postmark date).

For questions about withholding tax payments, contact the South Carolina Department of Revenue at (803) 898-5000, email WithholdTax@dor.sc.gov​ ​​​or visit the dor.sc.gov.

Form WH-1606, Withholding Fourth Quarter and Annual Reconciliation Return

All employers must complete Form WH-1606 if their South Carolina withholding account was open for any portion of the year. Do not file a WH-1605 for the fourth quarter:

  • File Online: Withholding tax payments can be filed online at MyDORWAY.

For questions about withholding tax payments, contact the South Carolina Department of Revenue at (803) 898-5000, email WithholdTax@dor.sc.gov​ ​​​or visit the dor.sc.gov.

Form SC W-2, Wage and Tax Statement

South Carolina W-2s are due by January 31st for the preceding calendar year. W-2s must be accompanied by Form WH-1606, Withholding Fourth Quarter and Annual Reconciliation Return. File W-2s for all employees working in South Carolina:

  • File Online: Use MyDORWAY and select “W-2 Portal” listed under the “I Want To” column. You can find more information here.

For questions about withholding, contact the South Carolina Department of Revenue at (803) 898-5000, email WithholdTax@dor.sc.gov or visit dor.sc.gov.

Utah

Form TC-941, Withholding Return

There are three possible payment schedules for withholding taxes: annual, monthly and quarterly. Your payment frequency is determined by the amount of taxes you withhold.

  • File Online: Use TAP to file your Utah withholding tax return, Form TC-941. You’ll be able to pay electronically via EFT (electronic funds transfer), ACH debit, echeck or credit card.

  • File by Mail: Download Form TC-941. All payments must be submitted with a Form TC-941PC.

For questions about withholding tax payments, contact the Utah State Tax Commission at (801) 297-2200 ​​​or email taxmaster@utah.gov.

Form TC-941R, Annual Withholding Reconciliation

You must file an annual reconciliation for each year (or partial year) you have a withholding tax account, even if you have no employees or withholding to report for the year. Whether you file quarterly or annually, you must file an annual reconciliation in addition to your withholding tax return.

  • File Online: Use TAP to file your Utah withholding tax return, Form TC-941R. You’ll be able to pay electronically via EFT (electronic funds transfer), ACH debit, echeck or credit card.

For questions about withholding tax payments, contact the Utah State Tax Commission at (801) 297-2200 or email taxmaster@utah.gov.

Form UT W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form TC-941R, Annual Withholding Reconciliation, you must also file W-2s for all employees working in Utah.

  • File Online: Use TAP to file your Form W-2s along with your Form TC-941R.

For questions, contact the Utah State Tax Commission at (801) 297-3996.

Vermont

Form WHT-436, Quarterly Withholding Reconciliation

Form WHT-436 is due on the 25th of the month concluding the quarter (e.g. due April 25th for the first quarter). The form is due every quarter for quarterly filers (ALL taxpayers; including semi-weekly and monthly filers).

  • File Online: Use myVTax to file your WHT-436.

  • Pay by Mail: Download WHT-436 and mail in to PO Box 547, Montpelier, VT 05601-0547. Filing by mail is only available for employers with less than 25 W-2s and/or 1099s.

For questions, contact the Vermont Department of Taxes, Taxpayer Services Division at (802) 828-2551 or email tax.business@vermont.gov.

Form WHT-434, Annual Withholding Reconciliation

Form WHT-434 is due by January 31st for the preceding calendar year. All taxpayers are required to file Form WHT-434.

  • File Online: Use myVTax to file your WHT-434 along with copies of your W-2s and/or 1099s

  • Pay by Mail: Download WHT-434 and mail in to PO Box 547, Montpelier, VT 05601-0547. Filing by mail is only available for employers with less than 25 W-2s and/or 1099s.

For questions, contact the Vermont Department of Taxes, Taxpayer Services Division at (802) 828-2551, option 3 or email tax.business@vermont.gov.

Form VT W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form WHT-434, Annual Withholding Reconciliation, you must also file W-2s for all employees working in Vermont. W-2s must be submitted electronically.

  • File Online: Use myVTax to file your W-2s and/or 1099s

For questions, contact the Vermont Department of Taxes, Taxpayer Services Division at (802) 828-2551 or email tax.business@vermont.gov.

Virginia

Form VA-5 Monthly and Form VA-5 Quarterly

There are three possible filing and payment schedules for withholding taxes: semi-weekly, monthly and quarterly. Your payment frequency is determined by the amount of taxes you withhold:

For questions about withholding tax payments, contact the Virginia Department of Taxation at (804) 367-8037 or visit www.tax.virginia.gov/businesses.

Form VA-16, Employer’s Payments Quarterly Reconciliation and Return of Virginia Income Tax Withheld

Semi-weekly withholding tax payers in Virginia must file Form VA-16 each quarter.

For questions about withholding tax payments, contact the Virginia Department of Taxation at (804) 367-8037 or visit www.tax.virginia.gov/businesses.

Form VA-6, Employer’s Annual Summary of Virginia Income Tax Withheld Return

Semi-weekly withholding tax payers in Virginia must file annual reconciliation returns by January 31st for the preceding calendar year:

For questions about withholding tax payments, contact the Virginia Department of Taxation at (804) 367-8037 or visit www.tax.virginia.gov/businesses.

Form VA W-2, Wage and Tax Statement

W-2s are due by January 31st for the preceding calendar year. When filing Form VA-6, Employer’s Annual Summary of Virginia Income Tax Withheld, you must also file W-2s for all employees working in Virginia.

  • File Online: Use Web Upload to file your Form W-2s along with your Form VA-6.

For questions, contact the Virginia Department of Taxation at (804) 367-8037.

West Virginia

Quarterly returns are due on or before the last day of the month following the end of the calendar quarter (e.g. due on April 30th for the first quarter).

Form IT-101V, Employer’s Income Tax Withheld

  • Pay Online: Use MyTaxes to make a payment online.

  • Pay by Mail: Download Form IT-101V and mail to West Virginia State Tax Department, PO Box 1667, Charleston, WV 25326-1667

For questions, contact the West Virginia State Tax Department at (304) 558-3333.

Form WV W-2, Wage and Tax Statement

Employees who are filing for twenty five or more employees are required to file all data by electronic media. Include W-2s in submission of Form IT-103 on or before January 31 for the preceding year.

  • File Online: Use MyTaxes to file Form IT-103.

For questions, contact the West Virginia State Tax Department at (304) 558-3333.

Form IT-103, Withholding Year End Reconciliation

Form IT-103 is due by January 31st for the preceding calendar year. When filing Form IT-103, Withholding Year End Reconciliation, you must also file W-2s for all employees working in West Virginia.

  • File Online: Use MyTaxes to file Form IT-103.

  • File by Mail: Download Form IT-103 and mail to the address stated on the form.

For questions, contact the West Virginia State Tax Department at (304) 558-3333.

Wisconsin

Form WT-6, Wisconsin Withholding Tax Deposit Report

There are four possible payment schedules for withholding taxes: annual, monthly, quarterly or semi-monthly. Your payment schedule depends on the average amount you withhold from employee wages over time:

  • File Online: There are two methods for filing Form WT-6 online.

  • File by Phone: TeleFile allows Wisconsin employers to file and pay their withholding tax deposit reports with a touch-tone phone.

You must file a Form WT-6 for every payment period even if no tax was withheld.

For questions about withholding tax payments, contact the Wisconsin Department of Revenue at (608) 266-2772 or visit www.revenue.wi.gov.

Form WT-7, Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld From Wages

  • File Online: Use My Tax Account to file your Form WT-7 online.

  • File by Phone: Call TeleFile using a touch-tone phone to file your Form WT-7.

    • (608) 261-5340 (Madison)

    • (414) 227-3895 (Milwaukee)

For questions about withholding tax payments, contact the Wisconsin Department of Revenue at (608) 266-2772 or visit www.revenue.wi.gov.

Form WI W-2, Wage and Tax Statement

Wisconsin W-2s are due by January 31st for the preceding calendar year. W-2s must be accompanied by Form WT-7, Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld from Wages. File W-2s for all employees working in Wisconsin:

  • File Online: Use My Tax Account to file your Form W-2s along with your Form WT-7.

  • File by Mail: Mail Form W-2 to Wisconsin Department of Revenue, PO Box 8920, Madison WI 53708-8920

For questions, contact the Wisconsin Department of Revenue, Customer Service Bureau at (608) 266-2776.

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