Regulatory Analysis
The Rhode Island W‐2 electronic filing specifications remain unchanged for Tax Year 2022. The Rhode Island Division of Taxation has confirmed there will be no changes to W-2 electronic filing requirements for Tax Year 2022. The current publication for W-2 filing requirements was last revised in February 2018. To view the current W‐2 electronic filing […]
California has released its 1099 electronic filing specifications via a webpage on the Franchise Tax Board Website. California’s 1099 electronic filing specifications follow the IRS’s Publication 1220 electronic filing format. There are no state-specific changes for filing with California. To view California’s 1099 electronic filing specifications, please click here.
Delaware has updated its W-2 and 1099 filing requirements for Tax Year 2022. Delaware follows EFW2 and Publication 1220 formats for electronic filing specifications for W2 & 1099 reporting. But for 1099 corrections submissions, the 1220 format specifications are not supported. Also, reconciliation form W-3 has been replaced by form WTH-REC. Bulk Submitters must submit […]
New Jersey has released its electronic filing specifications for Form W-2 for tax year 2022. New Jersey largely uses the federal EFW2 standard, but has specifications for the State RS record. There are no changes to the specification for the state-specific RS record compared with last published direction from the state. To review the electronic […]
South Carolina has released its 2022 RS-1 Form. This publication provides specifications for electronically reporting forms W-2 & 1099 to South Carolina. There are no record layout changes or any other changes from last year’s publication. To Review RS-1 Form and W-2/1099 Specifications, please click here.
Idaho has released is 1099 and W-2 electronic filing guides. These publications provide specifications for electronically reporting forms 1099 and W-2 to Idaho. There are no changes to the specifications for either 1099s or W-2s. There is also no change to reporting direction. Reportable 1099s and W-2s must be filed with Idaho by February 28, […]
The Virginia Department of Revenue recently published its Web Upload – W-2, W-2C, and 1099 Guide for tax year 2022, which provides electronic filing specifications and guidance for filing information returns with the state. There were no substantive updates to the specifications or guidance in this publication. To view Guide, click here.
The IRS recently confirmed a printed error in their most recent release of Publication 1220, which contains guidance and electronic reporting specifications for 1099 forms and other information returns. In the December 2022 release of Publication 1220, the IRS published a table of state codes for the Combined Federal/State Reporting (CF/SF) system which included newly […]
The IRS recently made several updates to Publication 1220. The most impactful change is the addition of District of Columbia and Pennsylvania to the list of states participating in the CFS program. Each has been assigned a code (DC Code 11 PA Code 42). Neither state has released guidance about participating in the IRS program. The guide […]
Illinois has released its 2022 Forms W-2G and 1099 Electronic Transmission Program Guide FIRE Format. Starting January 1, 2022 you are only required to submit forms 1099-K issued to a payee with an Illinois address electronically, if you are required by the IRS to electronically file forms 1099-K. For reporting periods starting January 1, 2022 […]
North Carolina has released its 2022 W-2 Electronic Specifications. There were no changes from last year’s publication. Penalty for failure to file reconciliation form NC-3 with each W-2, 1099 statement in electronic format via DOR eNC3 platform continues from last year. The informational return penalty is $200. Please see W-2 Specifications here.
Missouri recently released its W-2 Specifications and 1099 Specifications for tax year 2022. Besides date and minor grammar changes, there were no changes to the specifications. Please see W-2 Specifications here. Please see 1099 Specifications here.
The District of Columbia Department of Revenue has released its 2022 W-2 & 1099 Specifications. A procedure for validating all W-2 & 1099 bulk file electronic submissions has been updated by the District of Columbia. This is designed to detect errors before submitting bulk files. District of Columbia has specified the threshold for Manual Online […]
The Maryland Department of Revenue has released its 2022 1099 Electronic Filing Specifications. Maryland has established the electronic filing threshold for 1099s is 25 or greater submissions. Further, Maryland encourages electronic filing of all 1099s. All 1099 electronic filings through Maryland’s Secure File Transfer Protocol server must the follow format as set in Federal Publication […]
The Montana Department of Revenue has released their 2022 Employer Withholding Guide. As of Tax Year 2023, Montana will not mail paper MW-1 Withholding Tax Vouchers. Copies of the forms must be downloaded online. Significantly, Montana has added Form 1042-S forms that must be reported to Montana with Form MW-3. The reporting due date is […]
In a late breaking release, the IRS published Notice 2023-10 which provides updated guidance for 1099-K reporting. Addressing concerns about the timeline of implementing the changes to Section 6050W through the American Rescue Plan Act and noting the potential for personal transactions to be unintentionally included, the IRS states in Notice 2023-10 that calendar year […]
Oregon recently released its W-2 Specifications and 1099 Specifications for tax year 2022. Besides date and minor grammar changes, there were no changes to the specifications. Please see W-2 Specifications here. Please see 1099 Specifications here.
Indiana has released its SFTP Bulk Upload Guide for forms WH-1 and WH-3. Indiana recently passed legislation to transform their Bulk Filing process. Indiana is also transitioning from the old “INtax” system to a new, modernized “INTIME” Tax portal. Please note the guidance explicitly states that if you are a third-party provider, you do not […]