© 2025 American Payroll Institute, Inc.
January 13, 2025 Volume 27 Issue 1
Due Dates Coming Soon for Filing Annual Reconciliation Returns
Most states with a state income tax require employers to
file an annual reconciliation return following the end of
the calendar year, except Illinois, Iowa, Minnesota, New Mexico,
and New York. Effective for tax years beginning January 1,
2024, Maine Revenue Services no longer requires employers
to file an annual reconciliation return (Form W-3ME).
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.
The chart below shows the filing deadlines for annual
reconciliation returns for tax year 2024, due in 2025. 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 (WTH-REC), 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, Ohio (IT 31 &IT 941
electronically via OH TAX eServices), 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)
1-31-25
New Jersey (NJ-W-3M, electronically via Axway Cloud) 2-18-25 (because
2-15-25 is a Saturday
and 2-17-25 is
President’s Day)
Arkansas (AR3MAR), Michigan (5081, electronically via Michigan Treasury Online) 2-28-25
1 Required only for employers filing paper copies of Forms W-2.
IRS Releases 2024 Form 940 and Schedule A
The IRS released the 2024 Form 940, Employer’s Annual
Federal Unemployment (FUTA) Tax Return Schedule
A (Form 940), Multi-State Employer and Credit Reduction
Information and Instructions for Form 940.
Credit reduction states, territory
California and New York, along with the Virgin Islands, did
not pay back their federal loans by the November 10, 2024,
deadline and will lose the full Federal Unemployment Tax
Act (FUTA) credit for 2024 (see PAYSTATE UPDATE, Issue 23,
Vol. 26).
For 2024, California and New York are subject to a FUTA
credit reduction of 0.9%, and the Virgin Islands is subject to a
FUTA credit reduction of 4.2%. The Virgin Islands had a credit
reduction in each of the past 13 years (2011-2023).
Earlier this year, Connecticut was listed as a potential
credit reduction state, but it paid off its outstanding loans
by the deadline. It appears on the final list with a reduction
amount of zero.
Form 940, Schedule A reflects reductions
The additional FUTA tax must be deposited by the due
date of the 2024 federal Form 940, which is January 31, 2025.
However, employers that deposited all FUTA tax when it was
due may file Form 940 by February 12, 2025.
The 2024 Schedule A contains the official list of credit
reduction states the credit reduction total from Schedule A
is reported on Form 940.
The IRS now offers filing an amended Form 940 as part of
Modernized e-File (MeF).
Four States Test e-NMSN Through OCSS Four states – Delaware, Missouri, New Jersey, and North
Carolina – are currently in the testing phase for the
electronic National Medical Support Notice (e-NMSN) for child
support. The Office of Child Support Services (OCSS) reported
the states during a recent PayrollOrg Government Relations
Task Force (GRTF) Child Support Subcommittee call.
January 13, 2025 Volume 27 Issue 1
Due Dates Coming Soon for Filing Annual Reconciliation Returns
Most states with a state income tax require employers to
file an annual reconciliation return following the end of
the calendar year, except Illinois, Iowa, Minnesota, New Mexico,
and New York. Effective for tax years beginning January 1,
2024, Maine Revenue Services no longer requires employers
to file an annual reconciliation return (Form W-3ME).
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.
The chart below shows the filing deadlines for annual
reconciliation returns for tax year 2024, due in 2025. 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 (WTH-REC), 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, Ohio (IT 31 &IT 941
electronically via OH TAX eServices), 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)
1-31-25
New Jersey (NJ-W-3M, electronically via Axway Cloud) 2-18-25 (because
2-15-25 is a Saturday
and 2-17-25 is
President’s Day)
Arkansas (AR3MAR), Michigan (5081, electronically via Michigan Treasury Online) 2-28-25
1 Required only for employers filing paper copies of Forms W-2.
IRS Releases 2024 Form 940 and Schedule A
The IRS released the 2024 Form 940, Employer’s Annual
Federal Unemployment (FUTA) Tax Return Schedule
A (Form 940), Multi-State Employer and Credit Reduction
Information and Instructions for Form 940.
Credit reduction states, territory
California and New York, along with the Virgin Islands, did
not pay back their federal loans by the November 10, 2024,
deadline and will lose the full Federal Unemployment Tax
Act (FUTA) credit for 2024 (see PAYSTATE UPDATE, Issue 23,
Vol. 26).
For 2024, California and New York are subject to a FUTA
credit reduction of 0.9%, and the Virgin Islands is subject to a
FUTA credit reduction of 4.2%. The Virgin Islands had a credit
reduction in each of the past 13 years (2011-2023).
Earlier this year, Connecticut was listed as a potential
credit reduction state, but it paid off its outstanding loans
by the deadline. It appears on the final list with a reduction
amount of zero.
Form 940, Schedule A reflects reductions
The additional FUTA tax must be deposited by the due
date of the 2024 federal Form 940, which is January 31, 2025.
However, employers that deposited all FUTA tax when it was
due may file Form 940 by February 12, 2025.
The 2024 Schedule A contains the official list of credit
reduction states the credit reduction total from Schedule A
is reported on Form 940.
The IRS now offers filing an amended Form 940 as part of
Modernized e-File (MeF).
Four States Test e-NMSN Through OCSS Four states – Delaware, Missouri, New Jersey, and North
Carolina – are currently in the testing phase for the
electronic National Medical Support Notice (e-NMSN) for child
support. The Office of Child Support Services (OCSS) reported
the states during a recent PayrollOrg Government Relations
Task Force (GRTF) Child Support Subcommittee call.
