State 2016 W-2 Deadlines

States act to avoid tax fraud.

To cut down on tax fraud, some states have adopted the new federal deadline of Jan. 31 for W-2s some 1099-MISCs. As of September 2016 the following states, DC and Puerto Rico adopt the Jan. 31 deadline for W-2s and/or annual reconciliation returns: AL, IA, MD, OR, VT, CT, ID, MS, PA, WI, DC, IN, NC, SC, Puerto Rico, DE, KY, ND, UT, GA, LA, OH, VA.

NB’s new deadline is Feb 1, and for the tax year 2017 (filed in 2018), MO will have a Jan. 31 deadlines.

To further protect personal data, the IRS lets you truncate employee SSNs (e.g., XXX-XX-9999) on employee copies of the W-2. However, the IRS has not issued regs, so it is unclear whether truncation will be permitted for 2016 W-2s (furnished to employees in 2017).

But even if IRS regs are issued, some state or local tax authorities may require the full SSNs on employee copies of the W-2. It may take time for state and local jurisdictions to change their laws, regs, forms and instructions. Even then, some states may prefer that the full SSN be shown.

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