© 2022 American Payroll Institute, Inc. Due Dates Coming Soon for Filing Annual Reconciliation Returns All states with a state income tax require employers to file an annual reconciliation return following the end of the calendar year, except Illinois, Minnesota, New Mexico, and New York. Generally, a state annual reconciliation return must show the amount of tax withheld from the wages paid to employees, the amount of tax deposited, and a reconciliation of the aggregate of the amounts withheld and paid on the deposit reports. New for forms due in 2022 The Hawaii Department of Taxation (DOT) announced that legislation enacted last year, that took effect January 1, 2022, applies to 2021 Forms W-2 and annual reconciliation returns due in 2022. This means that Forms W-2 and Forms HW-30, Employer’s Annual Transmittal of Hawaii Income Tax Withheld from Wages, are due January 31, 2022 (previously, the deadline was the last day of February) [DOT, Announcement 2021-08, 12-22-21 General Instructions for Filing the Hawaii Withholding Tax, rev. 2021]. The chart below shows the filing deadlines for annual reconciliation returns for tax year 2021, due in 2022. The state form number is listed after each state name. Note: Federal legislation requires employers to file federal Forms W-2/W-3 by January 31 with the Social Security Administration. State Annual Reconciliation Returns/Forms Due Date Alabama (A-3), Arizona (A1-R), California (quarterly DE 9), Colorado (DR 1093)1, Connecticut (CT-W3), Delaware (W-3), District of Columbia (quarterly FR-900Q), Georgia (G-1003), Hawaii (HW-30)1, Idaho (967), Indiana (WH-3), Kansas (KW-3), Kentucky (K-3), Louisiana (L-3), Maryland (MW508)1, Massachusetts (M-3)1, Mississippi (89-140)1, Missouri (MO W-3), Montana (MW-3), Nebraska (W-3N), North Carolina (NC-3), North Dakota (307)1, Oklahoma (no paper form file using OkTAP), Oregon (OR-WR 150-206-012), Pennsylvania (REV-1667 AS), Puerto Rico (499 R-3), Rhode Island (RI-W3), South Carolina (WH-1606), Utah (TC-941R), Vermont (WHT-434), Virginia (VA-6), West Virginia (WV/IT-103), Wisconsin (WT-7) 1-31-22 Iowa (VSP 44-007), New Jersey (NJ-W-3M) 2-15-22 Arkansas (AR3MAR), Maine (W-3ME), Michigan (5081) 2-28-22 Ohio (IT 31 & IT 941 using Ohio Business Gateway) 3-2-22 (deadline extended from 1-31-22 due to new electronic filing requirements) 1 Required only for employers filing paper copies of Forms W-2. State Disability Insurance and Paid Family Leave Rates for 2022 States with state disability insurance (SDI) or paid family leave (PFL) programs have announced annual contribution rates and taxable wage bases for 2022. State disability insurance programs California, Hawaii, New Jersey, New York, Puerto Rico, and Rhode Island provide SDI benefits to employees who are temporarily disabled by an injury or illness that is not job- related through a tax-supported state fund. Employers are generally required to pay employer contributions and to withhold and remit employee contributions, as applicable. State paid family leave insurance programs States with SDI programs with the exception of Hawaii have expanded those paid leave benefits to cover time spent caring for family members via PFL programs administered as a part of or in a manner similar to the SDI programs: requiring employer or employee contributions or both. Some newer PFL programs have been created without the underlying infrastructure of an existing SDI program, including in Colorado (effective January 1, 2023), Connecticut, the District of Columbia, Massachusetts, Oregon (effective January 1, 2023), and Washington. In addition to family- related uses, these PFL programs generally also allow employees to use PFL for the employee’s own serious illness: in other words, they generally cover what an SDI program might otherwise have covered. SDI and PFL employer and employee contribution rates and wage bases for 2022 are provided in the chart that follows (this updates The Payroll Source®, §7.3 and APA’s Guide to State Payroll Laws, §9.1). Wage bases apply annually unless otherwise indicated. Contribution rates apply to annual earnings up to the annual wage base unless otherwise indicated. The maximum contribution for 2022 is shown in parentheses under the applicable rate. Click on a state abbreviation for the state agency webpage. January 10, 2022 Volume 24 Issue 1
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