State Payroll Tax Agency Links for All 50 States

Employers with employees working in multiple states often need to register, file, and remit payroll taxes with more than one state agency. Use this directory to reach each state’s official wage-withholding and unemployment-insurance tax resources.

How to use this directory: Select a state, then use the withholding link for state income-tax withholding and the unemployment link for employer unemployment-insurance tax. States without a broad individual wage-withholding tax are identified below.

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Alabama

Withholding tax: Alabama Department of Revenue

Unemployment tax: Alabama Department of Labor

Alaska

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Alaska Department of Labor and Workforce Development

Arizona

Withholding tax: Arizona Department of Revenue

Unemployment tax: Arizona Department of Economic Security

Arkansas

Withholding tax: Arkansas Department of Finance and Administration

Unemployment tax: Arkansas Division of Workforce Services

California

Withholding tax: California Employment Development Department

Unemployment tax: California Employment Development Department

Colorado

Withholding tax: Colorado Department of Revenue

Unemployment tax: Colorado Department of Labor and Employment

Connecticut

Withholding tax: Connecticut Department of Revenue Services

Unemployment tax: Connecticut Department of Labor

Delaware

Withholding tax: Delaware Division of Revenue

Unemployment tax: Delaware Department of Labor

Florida

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Florida Department of Revenue

Georgia

Withholding tax: Georgia Department of Revenue

Unemployment tax: Georgia Department of Labor

Hawaii

Withholding tax: Hawaii Department of Taxation

Unemployment tax: Hawaii Department of Labor and Industrial Relations

Idaho

Withholding tax: Idaho State Tax Commission

Unemployment tax: Idaho Department of Labor

Illinois

Withholding tax: Illinois Department of Revenue

Unemployment tax: Illinois Department of Employment Security

Indiana

Withholding tax: Indiana Department of Revenue

Unemployment tax: Indiana Department of Workforce Development

Iowa

Withholding tax: Iowa Department of Revenue

Unemployment tax: Iowa Workforce Development

Kansas

Withholding tax: Kansas Department of Revenue

Unemployment tax: Kansas Department of Labor

Kentucky

Withholding tax: Kentucky Department of Revenue

Unemployment tax: Kentucky Office of Unemployment Insurance

Louisiana

Withholding tax: Louisiana Department of Revenue

Unemployment tax: Louisiana Workforce Commission

Maine

Withholding tax: Maine Revenue Services

Unemployment tax: Maine Department of Labor

Maryland

Withholding tax: Comptroller of Maryland

Unemployment tax: Maryland Department of Labor

Massachusetts

Withholding tax: Massachusetts Department of Revenue

Unemployment tax: Massachusetts Department of Unemployment Assistance

Michigan

Withholding tax: Michigan Department of Treasury

Unemployment tax: Michigan Unemployment Insurance Agency

Minnesota

Withholding tax: Minnesota Department of Revenue

Unemployment tax: Minnesota Unemployment Insurance Program

Mississippi

Withholding tax: Mississippi Department of Revenue

Unemployment tax: Mississippi Department of Employment Security

Missouri

Withholding tax: Missouri Department of Revenue

Unemployment tax: Missouri Department of Labor

Montana

Withholding tax: Montana Department of Revenue

Unemployment tax: Montana Department of Labor and Industry

Nebraska

Withholding tax: Nebraska Department of Revenue

Unemployment tax: Nebraska Department of Labor

Nevada

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Nevada Department of Employment, Training and Rehabilitation

New Hampshire

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: New Hampshire Employment Security

New Jersey

Withholding tax: New Jersey Division of Taxation

Unemployment tax: New Jersey Department of Labor and Workforce Development

New Mexico

Withholding tax: New Mexico Taxation and Revenue Department

Unemployment tax: New Mexico Department of Workforce Solutions

New York

Withholding tax: New York Department of Taxation and Finance

Unemployment tax: New York Department of Labor

North Carolina

Withholding tax: North Carolina Department of Revenue

Unemployment tax: North Carolina Division of Employment Security

North Dakota

Withholding tax: North Dakota Office of State Tax Commissioner

Unemployment tax: Job Service North Dakota

Ohio

Withholding tax: Ohio Department of Taxation

Unemployment tax: Ohio Department of Job and Family Services

Oklahoma

Withholding tax: Oklahoma Tax Commission

Unemployment tax: Oklahoma Employment Security Commission

Oregon

Withholding tax: Oregon Department of Revenue

Unemployment tax: Oregon Employment Department

Pennsylvania

Withholding tax: Pennsylvania Department of Revenue

Unemployment tax: Pennsylvania Department of Labor and Industry

Rhode Island

Withholding tax: Rhode Island Division of Taxation

Unemployment tax: Rhode Island Department of Labor and Training

South Carolina

Withholding tax: South Carolina Department of Revenue

Unemployment tax: South Carolina Department of Employment and Workforce

South Dakota

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: South Dakota Department of Labor and Regulation

Tennessee

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Tennessee Department of Labor and Workforce Development

Texas

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Texas Workforce Commission

Utah

Withholding tax: Utah State Tax Commission

Unemployment tax: Utah Department of Workforce Services

Vermont

Withholding tax: Vermont Department of Taxes

Unemployment tax: Vermont Department of Labor

Virginia

Withholding tax: Virginia Department of Taxation

Unemployment tax: Virginia Employment Commission

Washington

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Washington Employment Security Department

West Virginia

Withholding tax: West Virginia State Tax Department

Unemployment tax: WorkForce West Virginia

Wisconsin

Withholding tax: Wisconsin Department of Revenue

Unemployment tax: Wisconsin Department of Workforce Development

Wyoming

Withholding tax: No broad state individual wage-withholding tax.

Unemployment tax: Wyoming Department of Workforce Services

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Important: Agency websites and requirements can change. Some states and localities impose additional payroll-related taxes, paid-leave programs, disability programs, occupational taxes, or local withholding requirements. Confirm current obligations with the applicable agency or your payroll professional.