Income Tax Withholding Payroll Tax Obligations by State

Employers in states with an income tax have state payroll tax withholding obligations. Multistate employment withholding may be governed by reciprocal agreements between states.

Click on your state on the map for general information about its income tax withholding requirements. The states that are unshaded are the states that do not impose a personal income tax.

For the states imposing a personal income tax, the information includes:

• a general statement about your obligation to withhold the state's tax from wages you pay to resident and nonresident employees
• links to downloadable copies of the federal Form W-4 and the state's equivalent withholding exemption certificate, if available
• a listing of the other states, if any, with which the selected state has entered reciprocal agreements
• the contact information for the agency that administers the state's withholding tax
• a listing of the local jurisdictions, if any, where you may have a withholding or payment obligation if you have employees