Employee and Contractor Payroll Tax Information Report Requirements by State

Employers in states that impose an income tax are required to report to employees the amount paid to them in taxable compensation and the amount withheld from their wages for income taxes for the year. Some states also require reports for the amount of compensation paid to independent contractors to be provided.

Click on your state on the map for general information about the employee reports and information returns for independent contractors that the state requires employers to prepare and provide for the calendar year.

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

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