1099 deadline
No separate state 1099/W-2 information-return filing requirement.
Washington Filing Guide
Washington State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for Washington.
WA
Washington
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does Washington require?
State withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
Washington has no state individual income tax withholding, but employers may have unemployment insurance, workers-compensation, and paid-family/medical-leave reporting obligations.
2. FILING DEADLINES
Washington e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
No separate annual W-2 state filing in the referenced information-return workflow.
Reconciliation / transmittal
No state individual income tax W-2/1099 reconciliation; employment security and paid-leave reporting are separate.
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
Washington electronic filing rules
No state individual income tax 1099/W-2 filing requirement.
Additional filing requirements
No state individual income tax W-2/1099 reconciliation; employment security and paid-leave reporting are separate.
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
Washington filing FAQs
1. What information returns does Washington require?
No separate broad state 1099 filing requirement in the current reference.
2. What is the Washington 1099 filing deadline for the 2026 filing season?
No separate state 1099/W-2 information-return filing requirement.
3. Is W-2 filing required in Washington?
No separate annual state W-2 information-return filing in the current reference.
4. What is the W-2 filing deadline for Washington?
No separate annual W-2 state filing in the referenced information-return workflow.
5. Does Washington require an additional reconciliation or transmittal form?
No state individual income tax W-2/1099 reconciliation; employment security and paid-leave reporting are separate.
6. What are the electronic filing rules for Washington?
No state individual income tax 1099/W-2 filing requirement.
7. What happens if a filer submits late in Washington?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for Washington?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does Washington require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for Washington?
Washington has no state individual income tax withholding, but employers may have unemployment insurance, workers-compensation, and paid-family/medical-leave reporting obligations.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for Washington?
Open EfileNoot to prepare payer, recipient, wage, state and filing records.