State |
Who Must Withhold |
Rate |
Due Dates |
Account |
Payment |
Forms |
AL |
If you’re a business working in Alabama you need an account. |
Withholding Rate: 5%. (see
page 3) |
Due Dates: (page 4) |
Account
|
Payment
|
Forms
Form A-1 |
AK |
no withholding requirement |
AZ |
An employer must withhold Arizona tax from wages paid for
services performed within Arizona regardless of whether the
employee is a resident or nonresident of Arizona.
An employer may not have to withhold Arizona tax from
wages paid to a nonresident performing services in Arizona
if the employee is physically present in Arizona for less
than 60 days in a calendar year.
Additionally, an employer may not have to withhold
Arizona tax from wages paid to a nonresident employee who is
the spouse of a servicemember |
Withholding Rate: 0.8%-5.1%.
(rates listed on A4 Form). |
Due Dates |
Account |
Payment
Must eFile if estimated taxes for the prior year was $20,000
or more.
|
Forms
A-4
|
AR |
Must withhold for resident and nonresident employees for
services performed within the state. |
Withholding Rate: 7%. (page
5). |
Due Dates
|
Account |
Payment
Must pay electronically if tax liability is $20,000 or more
per month or quarter.
|
Forms
AR-3 AR941M AR941A
|
CA |
Companies with employees in California that pay more than
$100 in wages must register with the
Employment Development Department (EDD) |
Withholding Rate: See withholding
tables starting onpage 17. |
Due Dates |
Account |
Payment
|
|
CO |
If a business has employees in Colorado it must collect and
remit wage withholding taxes from employees |
Withholding Rate: See withholding
tables on page 8. |
Due Dates |
Account
|
Payment
|
Forms
DR 1094 DR 1093
|
CT |
Anyone
who maintains an office or transacts business in Connecticut
and who is considered an employer for federal withholding
purposes must withhold Connecticut income tax. |
Withholding Rate: See withholding
tables. |
Due Dates
|
Register with CT
Department of Revenue for tax
registration number then register with the
CT Department of Labor. |
eFile Payment
|
Forms
CT-W4 CT-941 CT-8109
|
DE |
Every employer maintaining an office or conducting business
in Delaware who makes a payment of wages or other
remuneration to a resident or non-resident (of Delaware)
must pay Withholding Tax. |
Withholding Rate: 2.2%-6.60%.
(See withholding tables). |
Due Dates |
Account |
eFile withholding
|
|
FL |
No payroll withholding required |
|
|
|
|
|
GA |
Employers are required to withhold Georgia income tax from
the wages of residents
for services performed inside or outside of this state and
from nonresidents for services performed in
Georgia. |
Withholding Rate: See withholding
tables on page 40. |
Due Dates
|
Account |
eFile withholding Payment
|
Forms
CRF-002
|
HI |
Any person subject to the jurisdiction of the State and
paying wages on behalf of an employer must deduct and
withhold from such wages. |
Withholding Rate: 1.40%-7.60%.
(see page withholding tables st |
Due Dates |
Account |
Payment
|
Forms HW-14
|
ID |
If
you have
an employee earning income while in Idaho, you must have an
Idaho withholding account.
An out-of-state employer who has no employees working in
Idaho can voluntarily withhold Idaho income tax for an
employee with an Idaho filing requirement. |
Withholding Rate: 1.6%-7.4%.
(see withholding table on page 23). |
Due Dates
(page 9)
|
Account
|
Payment
Must
pay electronically if making of $100,000 or more.
|
Form
967
|
IL |
Generally, you must withhold Illinois Income Tax if you are
required to withhold (or have a voluntary agreement to
withhold) federal income tax from payments you make for
employee compensation (i.e., wages and salaries) paid in
Illinois; gambling or lottery winnings in Illinois paid to
an Illinois resident; or unemployment paid to an Illinois
resident who has asked to have Illinois taxes withheld. |
Withholding Rate 5% |
Due Dates |
Account
|
ePay withholding Payment
|
Forms
IL-941 IL-501s
|
IN |
If you are required to withhold payroll taxes by the IRS you
are also required to withhold payroll taxes for the state of
Indiana.
|
Withholding Rate:
each county in Indiana has a separate withholding rate.
|
Due Dates |
Account
|
Payment
All businesses must file and pay electronically
|
Forms WH-1
|
IA |
Every
employer
who maintains an office or transacts business in Iowa and
who is required to withhold federal income tax on any
compensation paid to employees for services performed in
Iowa is required to withhold Iowa individual income tax from
that compensation. |
Withholding Rate:
same requirement as for federal; 6% |
Payment
|
Account
|
Due Dates |
Forms
44-105
|
KS |
An employer must withhold Kansas tax if the employee is a
resident of Kansas, performing services inside or outside of
Kansas, or a nonresident of Kansas, performing services in
Kansas. Any employer
or payor who must withhold Federal Income Tax from payments
other than wages made to Kansas residents must also withhold
Kansas Tax. |
Withholding Rate:
2.7%-4.8% |
Due Dates:
(page 10)
|
Account
|
Payment |
Forms
KW-3s
|
KY |
Kentucky
Law requires employers to withhold income tax for both
residents and nonresidents employees (unless exempted by
law). Employers must withhold the income tax of the
employees receiving "wages" as defined in Section 3401(a) of
the Internal Revenue Code. |
Withholding Rate:
6% for income over a
certain amount. See
rate table. |
Due Dates
|
Account
Kentucky Tax Registration Application, Revenue Form 10A100
|
Payment
|
Forms
K-1 K-2
K-3
|
LA |
Every
employer
who has resident or nonresident employees performing
services within Louisiana is required to withhold Louisiana
income tax. |
Withholding Rates:
See rate table. |
Due Dates:
(page
6)
|
Account
|
Payment
|
Forms L-1
|
ME |
Employers required to withhold federal
payroll taxes must also withhold Maine payroll taxes. |
Withholding Rates:
5% (page 6-8)
|
Due Dates
|
Account:
(#7)
|
Payment
|
Forms
941ME
|
MD |
An
employer subject to the jurisdiction of
Maryland with employees in Maryland. |
Withholding Rate:
(page 10)
|
Due Dates:
(page 6&7)
|
Account
|
Payment
|
Forms MW508
|
MA |
Employers
are required by law to withhold Massachusetts personal
income tax from the wages of residents for services
performed either within or outside Massachusetts, and from
the wages of nonresidents for services performed in
Massachusetts.
|
Withholding Rate:
5.25%. (see
what is the percentage method?) |
Due Dates
|
Accounts
|
Payment
Must use electronic method to file
and pay if withholding is $5,000 or more
|
Forms
M3 M941
|
MI |
Every Michigan employer who is required to withhold federal
income tax under the Internal Revenue Code must be
registered for and withhold Michigan income tax. |
Withholding Rate:
4.25% |
Due Dates |
Accounts
|
Payment
|
Forms
165
|
MN |
In most cases, you are required to withhold Minnesota income
tax and file a return if: You employ anyone who works in
Minnesota or is a Minnesota resident and you are required to
withhold federal income tax from their wages |
Withholding Rate:
5.35% to 9.85% (see
page 19) |
Due Dates
|
Account
|
ePay
ePay requried if taxes are more than $10,000
|
Forms MW5
|
MS |
Every employer engaged in business, licensed to do business,
or transacts business in Mississippi or who pays wages to a
Mississippi resident (regardless of where the services are
performed), or pays wages to a non-resident (persons
domiciled outside of Mississippi ) for services performed in
Mississippi must register for a Withholding Tax account. |
Withholding Rate:
See withholding table |
Due Dates
|
Account
|
Payment
|
Forms 89-350
|
MO |
Businesses operating under Missouri law and is requried to
withhold federal taxes must also withhold Missouri taxes. |
Withholding Rate:
(see withholding tax tables) |
Due Dates
|
Account:
Form 2643A
|
Payment
|
Forms
MO-941
|
MT |
Any business in Montana that pay wages to individuals must
withhold and pay payroll taxes. |
Withholding Rate:
6.6% (see withholding tables) |
Due Dates
|
Account
|
Payment
|
Forms
MW-3
|
NE |
If you have an office or conduct business in this state and
are considered an employer for federal purposes, you must
withhold income taxes for Nebraska. This includes payments
made to all employees, including nonresidents, for services
performed in this state. |
Withholding Rate:
special withholding rate is 1.5%.
Other withholdnig is 2.26%-6.95% |
Due Dates
|
Account
|
Payment
By 2014 all businesses
must use electronic pay system if withholding is
$5,000 or more.
|
Forms Form 501N Form 941N
|
NV |
No withholding requirement |
NH |
No withholding requirement |
NJ |
Any business with an office in NJ or transacting business in
NJ and paying wages to employees that are subject to the New
Jersey Gross Income Tax (resident and nonresident). |
Withholding Rate:
1.5%-9%. (see
witholding tables) |
Due Dates
|
Account
|
Payment
|
Forms
NJ-W4
|
NM |
An employer who withholds a portion of an employee's wages
for payment of federal income tax must withhold state income
tax. |
Withholding Rate:
1.7%-5.3%.
See withholding tables
|
Due Dates |
Account
|
Payment
|
Forms
CRS-1
|
NY |
If you're an employer and you maintain an office or transact
business within New York State, whether or not a paying
agency is maintained within the state, you must withhold
personal income tax. |
Withholding Rate:
9.62%.
(See withholding tables)
|
Due Dates
|
Account
|
Payment
|
Forms
IT-2104
|
NC |
Businesses operating in North Carolina and paying wages to
employees are required to withhold payroll taxes. |
Withholding Rate:
4%.
(page 6. See
withholding tables on page 13) |
Due Dates
|
Account
|
Payment
Must use electronic payment if withholding tax is more than
$240,000.00.
|
Forms
NC-5Q
|
ND |
An employer is required to withhold North Dakota income tax
from wages paid to an employee if the employee performs
services within North Dakota and the wages are subject to
federal income tax withholding. |
Withholding Rate:
1.22%-3.22%.
(see withholding tables)
|
Due Dates
|
Account
|
ePay
|
Forms
306
|
OH |
All
employers
maintaining an offi ce or transacting business in Ohio and
required to withhold federal income tax must withhold
payroll taxes for Ohio. |
Withholding Rate:
0.581%-5.805%.
(see withholding tables) |
Due Dates
|
Account
|
Payment
|
Forms
941
|
OK |
Businesses operating in Oklahoma are required to withhold
and pay state withholding tax on wages paid to an employee.
Business owners are not required to withhold or pay state
withholding tax on payments made to independent contractors |
Withholding Rate:
See withholding tables. |
Due Dates
|
Account
|
Payment
|
Forms
WTH10001
|
OR |
Employers
residing in, or doing business in Oregon must withhold tax
from all wages paid to employees who are residents of
Oregon, even for services performed and wages earned outside
of Oregon. Employers must also withhold tax from all wages
earned by nonresident employees for services performed in
Oregon. |
Withholding Rate:
See withholding tables |
Due Dates:
(page 20)
|
Account
|
Payment
|
Forms OQ
|
PA |
Pennsylvania
law requires employers to withhold Pennsylvania personal
income tax from employees’ compensation in two common cases:
When resident employees perform services within or
outside Pennsylvania; and When nonresident employees perform
services within Pennsylvania.
|
Withholding Rate:
page 10 |
Due Dates
|
Account
|
Payment
|
Forms CT-V
|
RI |
The filing service must be used by employers who withhold
$50.00 or more but less than $600.00 for a calendar month
from employees' wages. |
Withholding Rate:
See withholding tables |
Due Dates
|
Account
|
Payment
|
Forms TX-17
|
SC |
Every employer/withholding agent having an employee earning
wages in South Carolina and who is required to make a return
or deposit with the Internal Revenue Service (IRS) shall
make a return or deposit to the SC Department of Revenue for
any taxes that have been withheld for state purposes. |
Withholding Rate:
See tax tables |
Due Dates
|
Account
|
Payment
Must use electronic payment if withholding tax exceeds
$15,000 or more per quarter.
|
Forms WH-1601
|
SD |
No withholding requireme |
TN |
No withholding requirement |
TX |
No withholding requirement |
UT |
You must withhold Utah income tax if you pay wages to any
employee for work done in Utah and pay wages to Utah
resident employees for work done outside Utah. |
Withholding Rates:
See withholding tables on page 9 |
Due Dates:
(page 5)
|
Account
|
Payment All payments are made
electronically.
|
|
VT |
Businesses operating in Vermont and paying wages to
employees must withhold payroll taxes for employees who are
residents and nonresidents who perform work in Vermont. |
Withholding Rate: 3.55%-8.95%.
(See withholding tables).
|
Due Dates
|
Account
|
Payment Must use electronic payments if
withholding taxes are expected to be more than $9,000.
|
Forms WH-434
|
VA |
Businesses in Virginia are required to withhold Virginia
payroll taxes if they are also required to withhold federal
payroll taxes. |
Withholding Rates:
2%-5.75%.
(see withholding calculator). |
Due Dates
|
Account
|
Payment All payments must be made
electronically.
|
|
WA |
No withholding requirement |
WV |
Businesses operating in West Virginia and pay wages to
employees who are residents and non-residents working in
West Virginia must withhold payroll taxes. |
Withholding Rates:
3%-6.5%. (See
withholding tables). |
Due Dates
|
Account
|
Payment
|
Forms IT101
|
WI |
Businesses who pay wages to wisconsin residents; non
residents who performed work in wisconsin but live in a
state which does not have Wisconsin recirprocity agreement;
any business organized under wisconsin law.
Employee is a resident of a state with no reciprocity
agreement with Wisconsin and they expect annual Wisconsin
earnings to be less than $1,500. |
Withholding Rates:
4%-7.65%.
(see withholding tables on page 17).
|
Due Dates |
Accounter
|
Payment
|
Forms WT-6 WT-7
|
WY |
No withholding requirement |