The answer is that each state has their own requirements, as indicated by @ChondelLO. That's 50 states compared to one IRS. The forms are filed with the IRS and then you must check your state requirement. Some states do not require you to submit forms to then directly, while other states require that you also file the forms with your state as well as the IRS (and Social Security for W-2s). You can use the link below to contact your state.
@rberger22
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