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.
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
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.