Dripos Payroll Tax Filings

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Check Payroll Services

As your reporting agent, Dripos’ compliance partner, Check, handles the filing and payment of many state and local tax forms on your business’s behalf. Some filings are submitted electronically without a physical form—in those cases, Check will provide either a tax liability report or a payment coupon, depending on what’s required. Below is a list of the federal and state tax forms that are generally supported by Check.

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Federal

Form 940 - Employer’s Annual Federal Unemployment (FUTA) Tax Return Form 941 - Employer’s Quarterly Federal Tax Return Form 943 - Employer’s Annual Federal Tax Return for Agricultural Employees Form 944 - Employer’s Annual Federal Tax Return

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By State

Payroll Taxes Filed by State

View a complete list of taxes filed by state here

Payroll Taxes Filed by State

Payroll Taxes Filed by Dripos / CheckFederalForm 940 - Employer’s Annual Federal Unemployment (FUTA) Tax Return Form941 - Employer’s Quarterly Federal Tax ReturnForm 943 - Employer’s Annual Federal Tax Return for Agricultural EmployeesForm 944 - Employer’s Annual Federal Tax ReturnBy StateAlabamaForm AL A-1 - Alabama Quarterly W/H ReturnForm AL A-3 - Alabama Annual W/H ReconciliationForm AL A-6 - Alabama Department of Revenue Monthly Return Form AL UC-CR4 - Alabama Quarterly ContributionVarious local occupational license fee reportsAlaskaForm AK 07-1004 - Alaska Quarterly Contribution ReportArizonaForm A1-WP - Payment of AZ Income Tax WithholdingForm A1-QRT - Quarterly Withholding Tax ReturnForm A1-R - Withholding Reconciliation ReturnForm UC-018 - Unemployment Tax and Wage ReportArkansasForm AR3MAR - Arkansas Annual W/H ReconciliationForm AR 941M - State of Arkansas Monthly W/H ReportForm AR DWS-ARK-209B - Arkansas Quarterly Contribution ReportCaliforniaForm DE34- CA Report of New HireForm DE88- Payroll Tax Deposit CouponForm DE 9 - Quarterly Contribution Return and Report of Wages Form DE 9C - Combined Payroll Tax Payment CouponColoradoForm DR 1093 - Annual Transmittal of State W-2 and 1099 Forms Form DR 1094 - Income Withholding Tax ReturnForm UITR-1 - Unemployment Insurance Tax ReportColorado Paid Family and Medical Leave Quarterly Wage Report Form Various local returnsConnecticutForm CT UC-5A - Connecticut Correction of EE Quarterly Earnings Report Form CT UC-2- Connecticut Employer ContributionForm CT 941 - Connecticut Return for Annual FilerForm CT 941 DRS - Connecticut Quarterly W/H ReturnForm CT W3 - Connecticut Annual W/H ReconciliationDelaware Form DE W1 - Delaware Withholding Income Tax Return for monthly filers Form DE W1A - Delaware Withholding Income Tax Return for eighth monthly filersForm DE W1Q - Delaware Withholding Income Tax Return for quarterly filers Form DE W3/W3A - Delaware Annual W/H ReconciliationForm DE UC-8 - Employer’s Contribution and Wage ReportVarious local returnsDistrict of Columbia (Washington D.C.)Form FR900A - Employer’s Withholding Tax - Annual ReturnForm FR900M - Employer’s Withholding Tax - Monthly ReturnForm FR900Q - Employer’s Withholding Tax - Quarterly ReturnForm DC FR-900P - District of Columbia Payment Voucher for Withholding TaxForm DC UC-30 - Employer’s Quarterly Contribution and Wage ReportForm DOES PFL-30 - Employer’s Quarterly Contribution and Wage ReportFloridaForm FL RT-6 - Florida Quarterly ContributionGeorgiaForm G-7 Monthly - Quarterly Return for Monthly PayersForm G-7 Quarterly- Quarterly Return for Quarterly PayersForm G-7/Sch B - Quarterly Return for Semi-Weekly PayersForm GA-V - Withholding Payment VoucherForm G-1003 - Income Statement TransmittalForm GA G-7 - Georgia Quarterly Return for Semi Weekly FilersForm GA G-7 Q-A - Georgia Quarterly W/H Return for Annual FilersForm DOL-4 Part I & II/DOL-4N - Employer’s Quarterly Tax and Wage ReportHawaiiForm HI HW-14/VP-1 - Hawaii Withholding Tax ReturnForm HI HW-3 - Hawaii Annual Withholding ReconciliationForm HI UC-B6 - Hawaii Quarterly ContributionIdahoForm 910 - Withholding Payment VoucherForm Form 967 - Idaho Annual W/H ReconciliationForm TAX020 - Idaho Employer Quarterly UI Tax ReportIllinoisForm IL-941 - Illinois Withholding Income Tax ReturnSchedule P - Illinois Withholding ScheduleForm IL-501 - Illinois Withholding Tax PaymentForm IL UI MTHLY WG - Illinois TaxNet Monthly Wage ReportForm IL W-3 - Illinois Annual W/H ReconciliationForm UI-3/40 - Employer’s Contribution and Wage ReportIndianaForm WH-1 - Withholding Tax VoucherForm WH-3 - Annual Withholding TaxForm UC-5A- Quarterly Wage and Employment ReportIowaForm IA 44-095 - Iowa Quarterly Withholding ReturnForm IA 65-5300 - Return/Wage detail Iowa Quarterly ContributionForm IA 44-105 - Iowa Department of Revenue and Finance VoucherForm IA VSP - Iowa Annual W/H ReconciliationKansasForm KW-3 - Annual Withholding Tax Return & TransmittalForm K-CNS 100 - Quarterly Wage Report and Unemployment Tax ReturnForm KW-5 - Withholding Tax Deposit ReportForm KW-3E - Annual Withholding Tax Return (for use by EFT filers only)Kentucky Form KY0033-138 - Occupational License Fee (Mercer County)Form K-1 - Employer’s Return of Income Tax Withheld for one day, twice monthly, monthly, or quarterly filersForm - K-3 Employer’s Return of Income Tax Withheld for annual filersForm 42A806 - Transmitter Report for Filing Kentucky Wage StatementsForm UI-3 - Employer’s Quarterly Unemployment Wage and Tax Report Form Various local returnsLouisianaForm L-3 - Transmittal of Withholding Tax StatementsForm L-1 - Employer’s Return of State Income Tax WithheldForm L1-V - Withholding Payment VoucherForm LDOL ES4 - Employer’s Wage and Tax ReportMaineForm 900ME - Employer’s Payment Voucher for Income Tax WithheldForm ME-UC-1 - Quarterly Return of Unemployment ContributionsForm 941/C1-ME - Combined Filing for Income Tax Withholding & Unemployment ContributionsForm W-3ME - Reconciliation of Income Tax WithheldMarylandForm MW506/MW506M - Employer Return of Income Tax WithheldForm MW508 - Annual Employer Withholding Reconciliation ReportForm MD DLLR/DUI 15 - Maryland Unemployment Insurance Quarterly Employment ReportMassachusettsForm M-941 - Employer’s Return of Income Taxes WithheldForm M-3 - Reconciliation of Massachusetts Income Taxes Withheld for EmployersPaid Family & Medical Leave Quarterly FilingsForm Quarterly Employment and Wage Detail ReportMichiganForm MI 5080/160 - Michigan Monthly/Quarterly Return (Withholding portions only)Form MI Sales, Use and Withholding Tax Annual Return (Withholding portions only)Form MI 447 - Transmittal of Mag Media reporting of W-2Form MI UIA 1028 - Michigan Employer’s Quarterly Wage/Tax ReportForm MI 501 ALLIANCE - Transmittal of Mag Media reporting of W-2 Various local returnsMinnesotaForm MN MDES-1 - Minnesota Quarterly ContributionsMinnesota Quarterly Withholding Worksheet for quarterly filers Minnesota Quarterly Withholding Worksheet for annual filersMinnesota Income Tax Withheld CouponMississippiForm 89-140 - Annual Information ReturnForm 89-105 - Employer’s Withholding Tax ReturnForm UI-2 - Employer’s Quarterly Wage ReportMissouriForm MO-941 - Employer’s Return of Income Taxes WithheldForm MO-941P - Quarter-Monthly Withholding Tax PaymentsForm MO-W3 - Transmittal of Wage and Tax StatementsForm MODES-4-7 - Quarterly Contribution and Wage ReportForm MODES-10B - Quarterly Wage Report Continuation Sheet Various local returnsMontanaForm MT MW-1 - Montana Withholding Payment CouponForm MT MW-3 - Montana Annual W/H ReconciliationForm MT UI-5 - Montana Quarterly ContributionNebraskaForm W-3N - Reconciliation of Income Tax WithheldForm 941N - Withholding Return for quarterly and annual filersForm 501N - Monthly Withholding DepositForm UI 11T - Combined Tax ReportNevadaForm NUCS-4072 - Employer’s Quarterly Contribution and Wage ReportForm TXR-020.04 - Modified Business Tax ReturnNew HampshireForm NH DES 200A - New Hampshire Quarterly ContributionNew JerseyForm NJ WR-30 - New Jersey Employer Report of Wages Paid Form NJ-927 - New Jersey Employer’s Quarterly ReportForm NJ-927W - New Jersey Employer’s Quarterly Report for Weekly Filers Form NJ-ERW2-S - New Jersey Submitter FormForm NJ-W-3 - New Jersey Annual Withholding ReconciliationNew MexicoForm CRS-1 - Combined Report FormForm RPD-41072 - Annual Withholding FormForm ES-903A - Employer’s Quarterly Wage and Contribution ReportForm WC-1 - Workers’ Compensation Fee FormNew YorkForm NYS-1 - Return of Tax Withheld Payment CouponForm NYS-45 - Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance ReturnForm MTA-305 - Employer’s Quarterly Metropolitan Transit Tax FormNorth CarolinaForm NC 3 - Annual Withholding ReconciliationForm NC 3M - Annual Withholding Reconciliation (Monthly Filers)Form NC 5P - Withholding Payment Voucher Form NC 5 - Withholding Return (Quarterly or Monthly Filers)Form NC 5Q - Withholding Return (Semi-weekly payers only) Quarterly Tax Payment VoucherForm NCUI 101 - Employer’s Quarterly Tax and Wage ReportForm NCUI 101B - Employer’s Quarterly Tax and Wage ReportNorth DakotaForm ND F-306 - North Dakota Quarterly W/H ReturnForm ND F-307 - North Dakota Transmittal of Wage and Tax StatementsForm ND NDUC-303 - North Dakota Quarterly ContributionOhioForm IT-941 - Employer’s Annual Reconciliation of Income Tax WithheldForm SD-101 - Employers Payment of School District Income Tax WithheldForm OH IT-501 - Ohio Income Tax Withheld Deposit PaymentForm IT-942 - Employer’s Quarterly Reconciliation of Income Tax WithheldForm SD-141 - School District Employer’s Annual ReconciliationForm IT-3 - Transmittal of Wage and Tax StatementsForm JFS-20125 - Unemployment Compensation Quarterly Tax ReturnForm 11 - Employer’s Municipal Tax Withholding StatementVarious local returnsOklahomaForm WTH 10001 - Oklahoma Wage Withholding Tax ReturnForm WTH 10004 - Oklahoma Withholding Payment CouponForm OK W-3 - Oklahoma Transmittal of Wage and Tax StatementsForm OES-3 - Employer’s Quarterly Contribution ReportOregonForm Annual Withholding Tax Reconciliation Report (WR)Form Combined Payroll Tax Payment Coupon (OTC)*Form Quarterly Combined Tax Report (OQ)Form Oregon Quarterly Statewide Transit Tax Withholding Return (Form OR-STT-1)Form Statewide Transit Tax Employee Detail Report (Form OR-STT-2)Form State Withholding Tax (Oregon Schedule B)Form Employee Detail Report (FORM 132)Various local returnsPennsylvaniaForm PA W-3 - Employer Quarterly Return of Withholding Tax Form REV-1667 AS - W-2 TransmittalForm UC-2 - Employer’s Unemployment Insurance Tax ReportForm Detail UC-2 - Employer’s Report for Unemployment Compensation Various local returnsRhode IslandForm RI-W-3 - Rhode Island Annual W/H ReconciliationForm RI State W2 - Rhode Island Income Tax Transmittal Form for the Reporting of W2 InformationForm RI 941 - Rhode Island Employer’s Quarterly Tax Return and Reconciliation Rhode Island Income Tax Withholding CouponForm RI TX-17 - Rhode Island Quarterly ContributionsSouth CarolinaForm WH-1612 - W2/Magnetic Media Transmittal FormForm WH-1606 - Withholding Fourth Quarter/Annual Reconciliation/W-2 TransmittalForm WH-1605 - Withholding Quarterly Tax ReturnForm WH-1601 - Withholding Tax PaymentForm UCE-101/120 - Employer Quarterly Contribution and Wage ReportsForm UCE-120A - Employer’s Quarterly Continuation SheetSouth DakotaForm SD DOL-UID-21 - South Dakota Quarterly ContributionTennesseeForm LB-0456 - Premium ReportForm LB-0851- Wage ReportTexas Form C-3- Employer’s Quarterly ReportUtahForm TC-941- Utah Withholding ReturnForm TC-941R - Annual Withholding ReconciliationForm 33H - Employer’s Contribution ReportForm 33HA - Employer’s Quarterly Wage ListVermontForm VT WHT-430 - Vermont Withholding Tax PaymentForm VT WHT-434- Vermont Annual W/H ReconciliationForm VT WHT-436 - Quarterly Withholding ReconciliationForm VT C-101 - Vermont Quarterly ContributionVirginiaForm VA-6 - Employer’s Annual or Final Summary of Income Tax Withheld (VA-6)Form VA-16 - Employer’s Payments Quarterly Reconciliation and Return of Income Tax WithheldForm VA-5 - Employer’s Return of Virginia Income Tax Withheld (Electronic Only)Form VA-15 - Employer’s Voucher for Payment of Income Tax Withheld (Semiweekly)Form VA-W - W-2/1099 TransmittalForm VEC-FC-21 - Employer’s Quarterly Payroll ReportForm VEC-FC-20 - Employer’s Quarterly Tax ReportWashingtonEmployer’s Quarterly Tax and Wage Detail ReportLabor & Industries Employer’s Quarterly ReportEmployer’s Paid Family & Medical Leave and WA Cares Fund Quarterly Wages and Hour ReportWest VirginiaForm WV/IT-103 - Annual Reconciliation of Income Tax WithheldForm WV/IT-101V - Employer’s Monthly Return of Income Tax WithheldForm WV/IT101Q - Employer’s Quarterly Return of Income Tax WithheldForm WV/IT-105 - W-2 Transmitter SummaryForm WVUC-A-154 - Quarterly Contribution ReportVarious local returnsWisconsinForm WI WT-6 - Wisconsin Tax Deposit ReportForm WI WT-7 - Wisconsin Annual W/H ReconciliationForm WI UCT-101 - Wisconsin Quarterly ContributionWyomingForm WYO058 - Quarterly UI Summary Report/Wage Listing— At times, there may not be a paper copy of the above forms when electronic filing is the only option. Companies should refer to their company package summary page to verify what was filed by Check on their behalf. Check also filed W-2 and 1099-NEC forms when mandated at the federal, state and local level. As a bulk filer, we send these forms electronically which means that we do not need to file a Federal Form W-3. However, we will provide a paper copy of Form W-3 in the company package.

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Employer Responsbilities

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Company Tax Information

Employers are responsible for ensuring all company tax information is submitted to Dripos prior to the end of each fiscal quarter. Failure to do so may result in delayed quarterly tax filings, which may include interest and fees that will be the responsiblity of the employer to pay. To ensure that your tax information is properly submitted, please refer to the EOY Tax Checklist on your payroll homepage. Review all company tax information and fill out incomplete fields.

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Third Party Access

Grant Dripos Third Party Access for Tax Filings A handful of states require that you provide our compliance partner, Check Technologies with Third Party Administrator (TPA) access to their websites so that we communicate on their behalf with the state to file your taxes in a timely manner.

States Requiring TPA Access

Click here for a full list of states requiring TPA access

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Failed Filings

Failing to properly provide Dripos and Check with company tax information and TPA access (if applicable) before the end of the fiscal quarter may result in a failed tax filing. Failed tax filings may be the result of:

• Incorrect or missing tax account information: The company failed to provide valid state/local tax IDs (e.g. missing EIN, SIT ID, SUI ID); Tax accounts were never registered in certain jurisdictions.
• Incorrect tax election setup: The company selected the wrong tax options or made incorrect PFML, SUI, or local tax elections.
• No TPA access granted: Our payroll provider, Check, may not have been granted proper filing authorization

⚠️ Consequences of a Failed Tax Filing

• Penalties and Interest: Tax authorities may issue late filing penalties, failure-to-pay fines, and interest on unpaid taxes.
• Delinquent Tax Notices: The company may receive warning or collection notices from federal, state, or local tax agencies. Repeated failures can lead to escalated enforcement actions.
• Loss of Good Standing: The business could fall out of compliance and lose its “Good Standing” status with a state, impacting licenses or contracts.
• Delayed or Missed Tax Payments: Failure to file may also delay the remittance of withheld taxes (e.g., income tax, unemployment tax), creating a liability balance.
• Difficulty Filing Future Returns: Missed filings can complicate future filings—especially when backfiling is required or the provider doesn’t support it.
• Potential Legal Action: In extreme cases, the government may pursue legal action or issue liens against the business for unpaid liabilities.