Withholding Tax

Your Withholding Tax account is available for viewing and access in TAP.


Register for a new Withholding Account using TAP. Go to TAP and follow instructions for registration.

Register for online access to existing Withholding tax accounts. More information.

W2 / 1099

Employers that issue 25 or more W-2s are required to electronically submit those to the DOR. The taxpayer may be subject to penalties if they issue more than 25 W-2s and do not file as required. You can enter or upload your W2s or 1099s on TAP. More information.

FSET Available

Bulk filing through the FSET program (Fed/State Employment Taxes) is available. If you use a software package, it is likely your software company is participating in FSET and has the capability to transmit returns and payment information to the DOR in bulk. If so, you will not need to use TAP to file and pay.

Due Dates

Withholding Returns are due the 15th day of the month following the period. If a due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the next business day.


  • W-2s are due to Employees by January 31st
  • Paper and Electronic W-2s are due to DOR by January 31st
  • Paper 1099s (less than 25) are due to DOR by February 29th
  • Electronic 1099s are due to DOR by March 31st




Tax Tables