The 2005 Annual Information Return 89-140 must accompany all W2 and 1099 filings. If the Annual Information Return 89-140 does not balance, an amended or additional monthly or quarterly return (Form 89-105) must be separately filed to report the discrepancy. All amended or additional returns must be filed using a paper form 89-105, they can not be filed using the internet application.

All employees with 99 or fewer W-2's have until January 31, 2006 to file paper W-2's. If filing past that date only magnetic media may be submitted. Important up coming dates for reporting W-2s and 1099's are as follows:

• January 31, 2006: Last day to file paper copies of Wage and Tax Statements W-2s and the accompanying Annual Information Return Form 89-140 with the State
  
  
• February 28, 2006: All W-2s filed by Magnetic Media and the accompanying Annual Information Return Form 89-140 are due to be filed with the State
  
  
• March 15, 2006: All 1099 paper forms or magnetic media and the accompanying Annual Information Return Form 89-140 are due to be filed with the State.

All employers are encouraged to file using magnetic media even if they are not required to do so. Many payroll systems have the capability and alternate methods are available, such as a file generated by Quickbooks or a downloadable Excel Worksheet. Publication 89-145 contains the requirements for filing magnetic media.

...back to 1 December 2005

Further information:
The 2005 Annual Information Return Form 89-140 and Filing Requirements Pub 89-145

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For details of recent announcements by the IRS and DOL, see Deadline extended for those affected by Hurricane Katrina and Further help from DOL for those affected by Hurricanes Katrina and Rita.

...back to 29 September 2005

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