Income Tax Withholding Reporting and Payment Rules by State

Employers in the majority of states are required to file timely returns and make timely payments of withheld state income taxes.

Click on your state on the map for general information about the returns that are used in reporting the state income taxes you withhold and the due dates for remitting the withheld taxes.

The states that are unshaded are states that do not impose a personal income tax.

 

 

Select Your State

Alaska
Washington
Nevada
Wyoming
Texas
South Dakota
Florida
Tennessee
New Hampshire
New Jersey
  1. Alabama Income Tax Withholding Requirements
  2. Alaska Income Tax Withholding Requirements
  3. Arizona Income Tax Withholding Requirements
  4. Arkansas Income Tax Withholding Requirements
  5. California Income Tax Withholding Requirements
  6. Colorado Income Tax Withholding Requirements
  7. Connecticut Income Tax Withholding Requirements
  8. Delaware Income Tax Withholding Requirements
  9. District of Columbia Income Tax Withholding Requirements
  10. Florida Income Tax Withholding Requirements
  11. Georgia Income Tax Withholding Requirements
  12. Hawaii Income Tax Withholding Requirements
  13. Idaho Income Tax Withholding Requirements
  14. Illinois Income Tax Withholding Requirements
  15. Indiana Income Tax Withholding Requirements
  16. Iowa Income Tax Withholding Requirements
  17. Kansas Income Tax Withholding Requirements
  18. Kentucky Income Tax Withholding Requirements
  19. Louisiana Income Tax Withholding Requirements
  20. Maine Income Tax Withholding Requirements
  21. Maryland Income Tax Withholding Requirements
  22. Massachusetts Income Tax Withholding Requirements
  23. Michigan Income Tax Withholding Requirements
  24. Minnesota Income Tax Withholding Requirements
  25. Mississippi Income Tax Withholding Requirements
  26. Missouri Income Tax Withholding Requirements
  27. Montana Income Tax Withholding Requirements
  28. Nebraska Income Tax Withholding Requirements
  29. Nevada Income Tax Withholding Requirements
  30. New Hampshire Income Tax Withholding Requirements
  31. New Jersey Income Tax Withholding Requirements
  32. New Mexico Income Tax Withholding Requirements
  33. New York Income Tax Withholding Requirements
  34. North Carolina Income Tax Withholding Requirements
  35. North Dakota Income Tax Withholding Requirements
  36. Ohio Income Tax Withholding Requirements
  37. Oklahoma Income Tax Withholding Requirements
  38. Oregon Income Tax Withholding Requirements
  39. Pennsylvania Income Tax Withholding Requirements
  40. Puerto Rico Income Tax Withholding Requirements
  41. Rhode Island Income Tax Withholding Requirements
  42. South Carolina Income Tax Withholding Requirements
  43. South Dakota Income Tax Withholding Requirements
  44. Tennessee Income Tax Withholding Requirements
  45. Texas Income Tax Withholding Requirements
  46. Utah Income Tax Withholding Requirements
  47. Vermont Income Tax Withholding Requirements
  48. Virginia Income Tax Withholding Requirements
  49. Washington Income Tax Withholding Requirements
  50. West Virginia Income Tax Withholding Requirements
  51. Wisconsin Income Tax Withholding Requirements
  52. Wyoming Income Tax Withholding Requirements

©2025 CCH Incorporated and/or its affiliates. All rights reserved.

©2025 CCH Incorporated and/or its affiliates. All rights reserved.