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Read the two account questions
Wage-income withholding is tax deducted from employee pay. Unemployment insurance (UI) has different employer coverage and reporting rules, even where one application serves both. An EIN or payroll-provider login does not create the state accounts.
Employee residence and applicable resident-state or local withholding can also matter. These entries do not supply a universal multi-state allocation rule.
- Conditional: match the stated route to the actual employer and worker facts.
- Unresolved or not researched: an answer is missing, not a finding that no duty applies.
- Not applicable: only the specific wage-income withholding branch is closed.
Alabama
Give payroll the actual work-state and residence list. Keep the ALDOR account confirmation separate from the SR-2/UI determination rather than assuming one registration creates both.
- The eGov page contains older dated notices; only its identified registration function was relied on. UI thresholds, classification exceptions and current rates were not verified.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | ALDOR directs employers with employees working in Alabama to obtain a withholding account through My Alabama Taxes. Its FAQ separately addresses Alabama residents working elsewhere, including withholding for the work state. |
| Unemployment insurance (conditional) | The Labor eGov Employer Registration service accepts Form SR-2 to determine SUI liability and obtain an account; a portal login is not itself a liability determination. |
Alaska
For a foreign service company sending a crew to Alaska, identify who hires, directs and benefits from the work before choosing the reporting entity. Multi-state work needs a localization review rather than an automatic headquarters-state account.
- The retrieved handbook says last updated April 2024. This review uses its account/localization instructions, not annual contribution rates or a complete current exemption determination.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-researched) | An Alaska personal-income-tax withholding conclusion was not established in this review. Do not infer the absence of other employee deductions or payroll obligations. |
| Unemployment insurance (conditional) | TaxWeb registers new businesses; the agency handbook requires UI accounts for workers hired and working in Alaska and says workers brought from elsewhere may also need reporting. The registration requests entity type and first wage date. |
Arizona
A company that already holds an Arizona withholding account still needs the UI application route. Track each agency's determination instead of treating the joint form as a single approval.
- This records the DES process and separate review, not a conclusion that every Arizona business owes UI or withholding. DOR substantive withholding access remains blocked.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (unresolved) | DES identifies the Joint Tax Application JT-1/UC-001 and an existing-withholding-account route, but the separate DOR withholding-obligations page returned HTTP 403. Withholding liability and sourcing remain unresolved. |
| Unemployment insurance (conditional) | Submit JT-1/UC-001 through DOR; DES uses it to decide UI liability and separately issues a determination stating the coverage start date, rate and eight-digit account number. The EIN is required for processing. |
Arkansas
Do not substitute a federal UI threshold for Arkansas's stated ten-day ordinary-employer test. Assemble paid-work days, first wage date, ownership and acquisition facts before the Tax 21 session, which the agency says has no save option.
- Special employer categories have separate tests; the ten-day statement is not a universal threshold. The withholding PDF's employment-verification statements were not relied upon for federal I-9 rules.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The 2026 DFA instructions require withholding registration through AR-1R and identify ATAP online registration. They distinguish work in Arkansas from work outside it and allocate nonresident partly in-state services to Arkansas workdays. |
| Unemployment insurance (conditional) | The Reemployment agency uses Tax 21 and describes ordinary employer status after one or more workers perform services on ten or more days in a calendar year, plus acquisition, domestic, agricultural and voluntary-coverage categories. |
California
Enroll the portal user, verify the email within EDD's stated 24-hour window, then submit the separate New Employer application. Preserve the eight-digit payroll account number; user enrollment alone does not create it.
- Annual tax rates, wage bases, excluded employment, disability and paid-leave contributions require their own current review. Registration does not resolve worker classification.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | EDD registers employer payroll tax accounts through e-Services for Business and supplies distinct commercial, household, agricultural, nonprofit and other forms. Select the correct account category rather than treating incorporation as payroll enrollment. |
| Unemployment insurance (conditional) | EDD Step 1 requires a business that hires employees and pays more than $100 in wages in a calendar quarter to register within 15 days. Household employment has a separate $750 cash-wage threshold; use the appropriate account category. |
Colorado
A foreign or other out-of-state employer should follow the CR 0100 branch rather than assuming the in-state portal route applies. Assign a separate owner to resolve CDLE unemployment registration.
- This establishes a conditional withholding-account process, not the underlying wage sourcing test, UI clearance or freedom from local occupational/payroll taxes.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR requires a withholding-agent account when Colorado withholding is required. Its instructions distinguish in-state businesses using MyBizColorado or CR 0100 from out-of-state businesses using CR 0100; the account has no fee or renewal requirement. |
| Unemployment insurance (unresolved) | The attempted CDLE registration page returned HTTP 403. The UI account procedure, liability thresholds and multi-state allocation were not substantively verified. |
Connecticut
Record both legal entity type and tax election before deciding whether an owner-manager's remuneration belongs in UI reports. An S corporation's federal income-tax treatment does not by itself exempt its paid officer's services from Connecticut UI.
- The agency's LLC/officer discussion is Connecticut-specific. Family, nonprofit, domestic and other special coverage conditions still need fact-specific review.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DRS links withholding to maintaining an office or transacting business in Connecticut and federal employer status, regardless of payroll department location. Register through myconneCT or add withholding to an existing DRS account. |
| Unemployment insurance (conditional) | DOL requires online ReEmployCT registration for employers of one or more people and separately describes liability thresholds. It expressly distinguishes sole proprietors, partners, paid corporate officers and LLC members according to relevant tax filing treatment. |
Delaware
Map the employee's residence and actual work location before choosing full employer registration or withholding-agent-only treatment. Keep UC-1 submission and the resulting liability decision with the payroll file.
- Only agency routing and the residence/work distinction were relied upon; older form names and broad withholding language on One Stop were not treated as complete current computation guidance.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | One Stop distinguishes an employer conducting business in Delaware from an out-of-state business that may register as a withholding agent only for a Delaware resident as a courtesy. Do not turn that optional resident-service route into a universal duty. |
| Unemployment insurance (conditional) | One Stop directs businesses hiring one or more employees in Delaware to file UC-1 to determine unemployment liability and identifies withholding and workers' compensation as separate employer workstreams. |
Florida
Classify a service business as general, domestic, agricultural or another category before applying a threshold. Preserve the DR-1 determination; the guide treats corporate officers and LLC members differently according to the stated facts and tax classification.
- The reemployment guide is revised March 2025; its annual rates were not relied on. The separate DOR tax guide supports the table’s narrow personal-income-tax statement. Worker classification and a complete current exclusion review remain outside this record.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | DOR expressly states Florida does not impose personal income tax. This closes only the state personal wage-income withholding branch; reemployment tax, corporate tax, sales tax and other payroll/business obligations remain separate. |
| Unemployment insurance (conditional) | DOR's reemployment guide requires DR-1 to determine liability; quarterly reports alone do not register an employer. It states general $1,500 quarterly wages, one employee in 20 weeks, or federal unemployment-tax liability tests, with separate special-employer categories. |
Georgia
Put the first Georgia payroll date on the launch calendar and assign DOL-1A immediately afterwards. Keep payroll withholding and nonresident owner/distribution withholding as separate finance questions.
- The DOR page contains a general rate description and the UI FAQ contains older wage-base text; neither was relied on as current rates or wage bases.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR identifies employee-wage withholding, a separate registration-for-withholding-number route and Form G-4. Its page also covers other payment types, so a payroll number is not a determination of every nonresident-payment duty. |
| Unemployment insurance (conditional) | GDOL directs employing units with people performing services in Georgia to submit DOL-1A immediately after the first Georgia payroll. The FAQ separately states general liability and domestic/agricultural tests. |
Hawaii
A Hawaii-based company sending staff outside the state cannot assume all wage withholding disappears. For UI, establish the owner's authorized account first and delegate the payroll provider through agency permissions.
- The withholding page contains inconsistent older return-form guidance; only its account and sourcing sections support this entry. Special UI elections are applications, not automatic exclusions.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOTAX states withholding applies to services in Hawaii and specified services outside it linked to the regular workplace or paying office. Obtain the WH account using BB-1 or add it in Hawaii Tax Online; the account has no opening fee. |
| Unemployment insurance (conditional) | The UI agency generally links tax to employees working in Hawaii and requires business owners to create the employer profile, after which they may authorize staff or service companies. Nonprofit, family-corporation and successor elections have separate conditions. |
Idaho
If a sole proprietorship becomes an LLC or a foreign buyer acquires operations, check the new-account branch. Using the predecessor's withholding voucher does not establish the buyer's own account.
- The separate UI handbook URL returned 404; IBR routing is verified, but Labor's substantive UI liability thresholds and localization are unresolved.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | Obtain the EIN first, then use Idaho Business Registration. The Tax Commission says a withholding account is not transferable and requires a new account on business acquisition, a new EIN or a change of entity. |
| Unemployment insurance (conditional) | The Tax Commission's IBR guide routes businesses with employees to income-tax withholding and employee-related permits from Labor and the Industrial Commission. Prepare expected employee count, first paycheck and hire dates. |
Illinois
Include a startup date and any purchase/reorganization in the payroll brief. The same portal can serve both agencies, but withholding registration and UI succession are different determinations.
- The 30-day statement is the agency's employing-unit registration rule, not a conclusion about every entity's tax liability. No current rate or full reciprocal-state analysis was performed.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | IDOR requires registration when Illinois withholding is mandatory or voluntarily undertaken and asks when Illinois payroll begins. MyTax Illinois/REG-1 handles registration; household employment has separate guidance. |
| Unemployment insurance (conditional) | IDES directs newly created employing units to register within 30 days of startup through MyTax Illinois or the liability form. A merger, acquisition or entity change has a separate succession/update workstream. |
Indiana
Record the actual Indiana work location and county before payroll setup. Creating an ESS user and obtaining the employer SUTA account are separate steps; use the agent route for a payroll provider.
- This records account inputs and the existence of county withholding. It does not select an employee's county rate, settle reciprocity or verify every UI coverage exception.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR directs employee businesses to collect state and county wage withholding, obtain an EIN and register through INBiz. It expressly points to county-specific rates rather than one statewide payroll setting. |
| Unemployment insurance (conditional) | DWD's Uplink ESS registration requires FEIN, legal name, NAICS, Indiana work location, first payroll date and responsible-party details; the SUTA number follows completed and approved registration. |
Iowa
Treat a remote Iowa hire by a foreign or other out-of-state employer as a distinct registration event. Use a properly authorized agent account, not shared employer credentials, and confirm the applicable multi-state allocation before reporting.
- The agency page has a 2026 note changing out-of-state wage credits alongside older text; no wage-credit amount is asserted here. Account routing is not full employment-law coverage.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | IDR links withholding to an office or business in Iowa, federal withholding and services performed in Iowa; obtain FEIN before Iowa registration. Residence and multi-state services still require the applicable sourcing review. |
| Unemployment insurance (conditional) | IWD says register through myIowaUI within 30 days of first Iowa wages or acquisition; out-of-state employers must register as soon as Iowa wages are paid. It separately discusses base-of-operations and direction/control for multi-state workers. |
Kansas
Do not put a Kansas client's payroll under the reporting agent's own tax number. Identify resident versus nonresident workers and distinguish the employer's wage account from any owner-payment withholding.
- KW-100 displays revision 24.08. Its registration and account distinctions were reviewed, not current rates or a comprehensive 2026 wage-sourcing exception inventory.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | KDOR's KW-100 directs covered employers/payers to register through its Customer Service Center and separately addresses Kansas-resident and Kansas-work wages. It distinguishes wage withholding from nonresident-owner accounts and reporting-agent accounts. |
| Unemployment insurance (unresolved) | The KDOL employer-services page returned HTTP 403; the current UI account route, timing and liability test were not substantively verified. |
Kentucky
Budget access to MyTaxes before payroll rather than assuming a paper-payment route. Assign a separate UI registration check and a local occupational-tax review for the employee's actual locality.
- The attempted UI-1 link returned non-substantive content; the separate official employer page and January 2026 KUIP FAQ were read. Liability thresholds, local occupational taxes and current rates remain separate.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR identifies resident/nonresident wage withholding subject to exemptions and directs registration, filing and payment through MyTaxes. Its 2026 instructions require electronic filing/payment for all employer filing frequencies. |
| Unemployment insurance (conditional) | The official employer page routes liable employers to an Employer Reserve Account, including acquisitions. The January 2026 KUIP FAQ says an account number and report filing are available immediately after completed registration. |
Louisiana
Time account activation to the actual withholding start rather than opening it speculatively. Separately determine whether LAWATS needs a new employer account or access to an existing account, and preserve the agency's resulting status.
- The LAWATS login guide is dated April 11, 2024. It distinguishes portal access from the tax account but does not establish current UI liability thresholds or sourcing exemptions.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | LDR requires a withholding account before filing/remitting, but specifically warns not to register until Louisiana wage withholding begins. LaTAP registers a new business or adds an account; Secretary of State registration and EIN do not create it. |
| Unemployment insurance (conditional) | LWC's LAWATS login instructions require an existing seven-digit Employer Account Number and FEIN; a business without the EAN must apply for the unemployment tax account first. The owner then grants a third-party administrator access. |
Maine
A New Hampshire employer with a Maine resident should document work and business-location facts, not infer Maine withholding solely from residence or solely from headquarters. Preserve the distinction between mandatory and courtesy withholding.
- Official www1.maine.gov mirrors supplied the MRS FAQ and ReEmployME system guide after the main host blocked access. No annual rate, complete UI exclusion list or full remote-work sourcing determination is supplied.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | MRS's April 2026 FAQ routes new withholding accounts through the Maine Tax Portal and separately tests an out-of-state employer's Maine office/business, taxable payments and federal withholding. Courtesy withholding can differ from mandatory withholding. |
| Unemployment insurance (conditional) | The official ReEmployME guide distinguishes registration of a business without an EAN from creating access to an existing account. It states general and separate nonprofit/agricultural coverage tests and says a future date cannot be used to set up an account. |
Maryland
Record remuneration to a paid officer and the actual employing entity before labeling a small company 'owner only.' After BEACON, obtain a separate Comptroller withholding answer rather than treating UI enrollment as all tax registration.
- Withholding and UI registration are separate from Maryland FAMLI, local withholding computations, worker exclusions and full wage sourcing. No annual rate or paid-leave date is asserted.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The 2026 Comptroller guide requires CRA registration and a Central Registration Number, warns not to wait until withholding is due, and says an acquirer must not use the seller's number. The September 2026 CRA guide routes applications through Maryland Tax Connect. |
| Unemployment insurance (conditional) | Labor requires an employer UI account through BEACON, distinguishes covered from excluded work and expressly includes paid corporate officers in covered employment. Other tax registration and UI are separate. |
Massachusetts
A short Massachusetts assignment by an out-of-state company deserves its own UI review; do not automatically substitute a familiar $1,500 threshold from another category or state. Distinguish proprietor income from wages to an employee.
- The $200 statement is the agency's out-of-state-employer category, not a universal tax-free allowance or a withholding threshold. No annual rates or full sourcing exceptions are supplied.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR's August 2026 guide distinguishes resident and nonresident wages and directs employers to register before filing/payment through MassTaxConnect. A sole proprietor is generally not an employee solely for paying their own personal tax. |
| Unemployment insurance (conditional) | DUA lists general contribution tests and distinct domestic/agricultural categories; it specifically states an out-of-state employer test of $200 gross Massachusetts wages in a quarter. Its account route is Unemployment Services for Employers. |
Michigan
Confirm the current MiUI workflow rather than reusing an old payroll-provider checklist. Keep the employer's own access and authorize the third party through the agency route; a provider's login is not the employer's registration evidence.
- The reviewed Treasury page covers business registration generally; withholding liability and sourcing require a separate substantive tax analysis. No broad Michigan tax clearance is implied.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (unresolved) | Treasury's MTO business-tax eRegistration process and separate user/business-account linkage were read, but that general page does not establish withholding liability, sourcing or account-selection criteria. Those remain unresolved. |
| Unemployment insurance (conditional) | UIA's current help center says MiUI is live for all tax/benefit functions and employers should hold their own MiUI account even when using a third-party administrator. It separately routes business registration and account authorization. |
Minnesota
Minnesota's withholding and UI account timing differ: prepare withholding before deductions, but do not preregister UI before covered wages are actually paid. Retain both numbers and resolve owner/officer coverage before selecting wage records.
- Covered employment, owner/officer elections, nonprofit and other special categories still require their own tests. This is not a Paid Leave registration or full employment-law determination.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR's new-employer guide requires a Minnesota ID and withholding account before tax is withheld. It distinguishes that number from DEED's UI account used for state unemployment reporting. |
| Unemployment insurance (conditional) | The UI handbook says register after covered wages have actually been paid and before the first required quarterly wage-detail report is due. It asks entity type, owner/officer interests, Minnesota work dates and acquisition facts, with special categories treated separately. |
Mississippi
A recruitment-platform registration does not activate unemployment reporting. For an acquisition, tell DOR the ownership/entity facts and retain the correct acquiring-employer account before the first post-acquisition payroll.
- This does not establish UI liability thresholds or all resident/nonresident sourcing rules. No annual withholding/UI rate is supplied.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR requires a withholding account for employers subject to Mississippi withholding, with online application through TAP. Its instructions require acquisition/entity changes to be assessed rather than using the predecessor's addressed return. |
| Unemployment insurance (conditional) | MDES separates employment-service registration from the New Business unemployment-tax registration, and separately offers online access for an already assigned account. An employer needing both service categories must register for both. |
Missouri
Keep the legal entity filing, DOR withholding number and UI liability outcome as three records. A foreign company temporarily sending a team should also investigate the transient-employer category before assuming ordinary registration is sufficient.
- The Labor checklist is an official route to the separate liability process, not a complete UI threshold finding. Transient-employer security amounts and exemptions remain unresolved.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR's 2026 guide directs employers paying wages to employees working in Missouri to register online or using Form 2643. The permanent withholding number is not transferable; transient-employer requirements are a separate category. |
| Unemployment insurance (conditional) | Labor's new-employer guide distinguishes Secretary of State formation from DOR tax registration and directs the employer to a separate UI liability review. New liable employers receive an industrial classification for UI. |
Montana
A zero-withholding W-2 does not by itself remove the account question described by Montana DOR. Put the Montana work-start date and the legal employer's IRS-matching name into the application brief.
- No UI threshold, worker exclusion, tax rate or multi-state allocation is established by the portal overview. Other state payroll deductions remain separate.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR requires a withholding account when a business issues Montana wages, W-2s with or without withholding, or 1099s with withholding. Apply through TAP or GenReg with FEIN and the date employees started Montana work. |
| Unemployment insurance (conditional) | DLI's UI eServices is the named employer registration/reporting portal, with separate UI Contributions Bureau assistance. The page establishes the account route, not the coverage or localization test. |
Nebraska
Obtain the employer's own withholding certificate before the provider files. At the year change, use the correctly dated Circular EN: the official page separates tables through December 31, 2026 from those starting January 1, 2027.
- The FAQ retains older rate and pandemic passages; those are not relied on. Current numeric rates and UI liability are not established here.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR requires Form 20 and a Nebraska withholding number before state deductions. The employer remains responsible for the application when using a payroll service; provide that service the issued Withholding Certificate. |
| Unemployment insurance (unresolved) | Nebraska One Stop identifies the DOL unemployment tax-account application, but its short listing supplies no thresholds or complete instructions. Substantive coverage and registration inputs remain open. |
Nevada
Do not substitute another state's $1,500 general threshold for Nevada's stated $225 test. Record the Nevada work and wage facts and request the actual account/coverage decision, including any excluded-employment question.
- The $225 statement is a general UI coverage rule, not a tax-free allowance or an MBT/other-tax conclusion. Annual rates and all exceptions were not reviewed.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | Nevada Constitution Article 10,section 1(9) prohibits income tax on natural persons' wages/personal income while permitting business-income/revenue taxes. Personal wage-income withholding is therefore distinct from UI, Modified Business Tax and other business taxes. |
| Unemployment insurance (conditional) | DETR says generally an employing unit paying $225 or more for Nevada employment in a calendar quarter must register with Employment Security and pay UI tax. Its employing-unit definition includes entities and individuals. |
New Hampshire
A transfer of a New Hampshire workforce is itself a reporting event. Assemble predecessor, assets, trade/workforce and entity details rather than limiting the registration brief to the first wage amount.
- The operative current rule was read from the official administrative-code text; the NHES agency handbook download was blocked. Portal steps, underlying statutory coverage and all exceptions need separate confirmation.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | NH Economy's state economic-development guidance states there is no state income tax in its salary/cost-of-living context. This is limited to personal wage-income withholding; business-profits and business-enterprise taxes and other employer duties remain separate. |
| Unemployment insurance (conditional) | Emp 303.01, amended effective June 26, 2026, requires an Employer Status Report within 30 days of furnishing employment, becoming an employer, specified status changes or business/workforce transfers. It requests entity, NH work and wage dates, locations and acquisition facts. |
New Jersey
For a Pennsylvania resident, retain the required reciprocity certificate rather than assuming residence alone stops NJ withholding. Separately evaluate UI and other contributions; an income-tax reciprocal rule does not settle those duties or Pennsylvania local wage taxes.
- NJ-WT is marked September 2025. No full convenience-rule, reciprocity, worker-classification or annual-rate determination is made. Historical case excerpts on the UI page are not treated as independently reviewed court decisions.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | NJ-WT requires FEIN and, for a corporate entity, the state's ten-digit corporate ID for registration. It distinguishes resident/nonresident work, Pennsylvania reciprocity certificates and certain convenience-of-employer sourcing. |
| Unemployment insurance (conditional) | Employer Accounts directs NJ-REG first and describes employer status after one or more workers and $1,000 annual wages, with automatic coverage for FUTA-subject employing units. UI, disability and family-leave contributions are named separately. |
New Mexico
Do not treat payment of the workers' compensation administrative fee as an insurance policy: TRD expressly distinguishes them. Obtain separate UI and insurance evidence as well as the wage-withholding account.
- No UI liability finding, full nonresident exception analysis, insurance premium or current fee computation is provided.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | TRD requires employer registration to file wage withholding and describes resident/out-of-state-work and nonresident/in-state-work definitions with limited exceptions. It distinguishes wage from non-wage withholding and the workers' compensation administrative fee. |
| Unemployment insurance (unresolved) | TRD routes UI to Workforce Solutions, but the attempted DWS pages and handbook returned a short challenge response rather than substantive text. UI registration and coverage remain unresolved. |
New York
Assign the employer's registration separately from a PEO or payroll representative's access. Verify the correct employing entity and program enrollment even when combined returns and payments are handled in one dashboard.
- The current DOL page redirects to the upgraded system. No full UI liability, New York City/Yonkers, convenience-rule, paid-leave or wage-sourcing determination is made.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | NYS-50 identifies online registration or NYS-100 for the combined withholding, wage-reporting and UI program, with separate forms for some employer types. An existing entity filing is not that payroll registration. |
| Unemployment insurance (conditional) | NYSDOL says liable employers pay into the fund through Tax and Finance but must register with Labor. Its current system separately manages employer, PEO and third-party representative accounts; UI contributions cannot be deducted from employees. |
North Carolina
Separate employee wage withholding from fees to a nonresident contractor or owner. Record the NCSUITS liability result rather than applying the general business threshold to domestic, nonprofit, agricultural or acquired operations.
- The withholding-certificate note is not a general exemption from payroll registration. Nonwage sourcing, worker classification and all UI exceptions remain separate.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | NCDOR directs payroll withholding applicants to NC-BR and distinguishes wage from nonwage accounts. Its FAQ notes a possible account exception when employees' state withholding certificates mean no wage withholding is required. |
| Unemployment insurance (conditional) | DES states general $1,500-quarter/20-week tests and separate employer categories, acquisitions and FUTA coverage. NCSUITS registration yields an Employer ID and liability status, followed by a liability-date/rate letter. |
North Dakota
A saved draft or entered business data is not an agency receipt: retain the UI EASY confirmation after certification/submission. Assign a separate new-employer coverage check and collect employee work/residence facts before selecting deductions.
- No UI coverage threshold or complete reciprocal-state/withholding exemption inventory is asserted.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The Tax Commissioner directs employers to register an income-tax withholding account through ND TAP, and distinguishes exemptions and wage-return filing. The account process does not itself resolve resident/nonresident or reciprocal-state treatment. |
| Unemployment insurance (unresolved) | Job Service's UI EASY page establishes reporting/payment and account-access functions and requires certified submission to obtain a receipt. The new-employer application and substantive liability criteria were not established by that overview. |
Ohio
A remote Ohio hire requires checking the actual work location and employee's taxing school district. Do not treat state withholding as city-tax or UI clearance, and confirm the current JFS route independently.
- The official CDN supplied the 2026 PDF while the attempted public HTML routes failed. No school-district rate, municipal withholding, full reciprocity or UI exemption is determined.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The 2026 DOR guide directs qualifying employers with Ohio work, including remote work, to register through OH|TAX eServices using an FEIN. It separately identifies resident school-district withholding, using the employer's same withholding account. |
| Unemployment insurance (unresolved) | The DOR guide identifies JFS unemployment-tax reporting as a separate workstream, but the attempted JFS new-employer pages returned 404. The current UI application, liability and timing remain unresolved. |
Oklahoma
Check which OESC system currently handles the required action and retain the employer's account confirmation. Distinguish ordinary business from domestic, agricultural and nonprofit categories before applying the general test.
- OkTAP filing and the tax-account application route are identified; underlying wage sourcing, exemptions, acquisition effects and special UI categories still require review.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | OTC identifies employee-wage withholding and directs filing/payment through OkTAP; the New Business Center separately routes applications for required tax accounts. The reviewed pages do not resolve this employer's sourcing or exemption facts. |
| Unemployment insurance (conditional) | OESC states general $1,500-quarter or one-worker/20-week contribution tests, with special categories. It explains a phased transition between EZ Tax and the new Employer Portal rather than implying every function is already in the new portal. |
Oregon
Obtain the payroll BIN rather than confusing it with the Secretary of State business number. Include corporate-officer compensation and the exact work/transport-district locations; identify each applicable program even though reporting is combined.
- Transit taxes, Workers' Benefit Fund, paid leave and excluded employment require their own applicability analysis. Portal processing estimates are not an opening guarantee.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR directs paid-employee employers to obtain a BIN before issuing paychecks using Revenue Online or Combined Employer's Registration. It also addresses corporations reporting officer compensation and says a structure change can require a new BIN. |
| Unemployment insurance (conditional) | Oregon's Combined Payroll Tax Reporting System uses the BIN for withholding, unemployment and named additional payroll programs. The common identifier does not make every program's wage or coverage test identical. |
Pennsylvania
A Pennsylvania home-based employee can create a payroll workstream for an out-of-state business. Record both work and residence municipality/county and find the competent local tax collector; a state account does not settle local withholding.
- This is the agency's remote-hire registration branch, not a universal local-tax rate, full UC liability test or workers' compensation coverage conclusion.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The state Business One-Stop guidance for an out-of-state employer hiring a remote Pennsylvania employee requires employer-withholding and UC accounts through myPATH, and separately identifies local earned-income/services-tax administration. |
| Unemployment insurance (conditional) | The same official remote-hire guide routes unemployment-compensation registration through myPATH and keeps workers' compensation information and new-hire reporting as separate tasks. |
Rhode Island
Prepare BAR data before payroll, but do not mistake inability to obtain the UI number before the first wage date for an exemption. Confirm whether the worker's service is localized in Rhode Island rather than selecting a UI state solely from headquarters.
- No current contribution rate, complete excluded-employment list or resolution of disability/job-development contributions is provided.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | Taxation's online business registration can establish an income-tax withholding account and an unemployment account. It distinguishes retail-permit registration fees from the listed payroll-account registrations. |
| Unemployment insurance (conditional) | DLT directs a BAR application and says the UI account number follows the first Rhode Island payroll/liability date. It separately addresses proprietor/partner-only businesses and the localization of multi-state work. |
South Carolina
File for the agency's liability determination rather than treating the first employee as proof of a particular tax amount. Keep MyDORWAY withholding, SUITS and new-hire confirmations as distinct evidence.
- The one-employee filing statement is not a universal contribution threshold. Wage sourcing, exemptions, rates and the guide's separate immigration/workers' compensation statements were not verified here.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | Business One Stop directs businesses to obtain an SCDOR employer withholding account through MyDORWAY and says there is no account-registration charge. It keeps withholding separate from unemployment and new-hire reporting. |
| Unemployment insurance (conditional) | The same official guide says a business with at least one employee must file with SCDEW, which determines UI liability or non-liability. The employer account route is SUITS. |
South Dakota
A conversion from proprietor to partnership or corporation is a new registration question, even if the workers remain. For a travelling crew, ask DLR to apply the multi-state reporting rules to the work pattern rather than choosing solely by residence.
- The agency's temporary/out-of-state overview uses a 90-day distinction; this review does not resolve its exact boundary or replace localization analysis. No annual rate or full exclusion list is asserted.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | DOR's July 2026 Tax Basics states South Dakota has no personal income tax. That narrow income-tax branch does not remove reemployment assistance, sales/use, municipal or other business obligations. |
| Unemployment insurance (conditional) | DLR requires registration of new/acquired businesses and new registration after entity or ownership changes. Most use Form 1; nonprofit and political-subdivision forms differ. General and special liability tests are separate from the registration instruction. |
Tennessee
Check whether the company already has an account before creating a new one. If access is missing, use the existing-employer Letter ID process; the payroll provider should follow its own TPA branch.
- The UI source establishes account-access and application routes, not the underlying UI liability threshold or rules for assigning multi-state work. The separate Revenue FAQ supports the table’s narrow personal-income-tax statement.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | Tennessee Revenue expressly states it has no general personal income tax. That narrow personal wage-income branch does not remove UI or other state business/payroll duties; the cited FAQ is dated June 15, 2021. |
| Unemployment insurance (conditional) | TDLWD distinguishes existing employers signing up for e-Services using FEIN and a recent Letter ID from new employers choosing Register my business. PEOs and third-party administrators have separate identity/registration branches. |
Texas
Record the liability date separately from the first visit to UTR, and confirm the employer qualifies for online registration. Preserve the Employer Liability Notice; a saved UTR draft is not completed registration.
- No universal first-hire liability test or online eligibility list is established here. The stated 10-day deadline begins with liability, not automatically entity formation.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | Texas Constitution Article 8,section 24-a prohibits a tax on individuals' net incomes. This closes the personal wage-income withholding branch only; unemployment and Texas business/franchise or other taxes remain separate. |
| Unemployment insurance (conditional) | TWC requires registration within 10 days of becoming liable. UTR gathers ownership/payroll facts, determines liability and issues an account number to liable employers; some categories cannot register online. UTS is the later reporting/payment service. |
Utah
A foreign finance team should arrange an authorized application route early rather than repeatedly trying a geographically unavailable TAP service. Keep the tax-account application and DWS coverage/status record distinct.
- The handbook contains broader benefits and historical material; only employer registration/change-of-entity sections support this entry. No UI rate, liability exception or special bond amount is asserted.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The Tax Commission directs an online TC-69 application through TAP to obtain the withholding number, then a separate TAP login. It warns that TAP is unavailable in most countries outside the U.S. and offers an agency contact. |
| Unemployment insurance (conditional) | DWS requires a Status Report/Form 1 for new or acquired businesses and after ownership/entity changes to determine coverage. Online registration issues initial account information, followed by status-examiner finalization. |
Vermont
Resolve Vermont wage taxability and the separate registration procedure before configuring payroll. Do not turn an inaccessible agency page into a no-registration conclusion; retain an assigned agency follow-up for both processes.
- The Legislature's online statute says it incorporates the 2026 session and is an unofficial convenience copy. Only the conditional withholding duty is established; no account process, rate or broad employment-law clearance.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | 32 V.S.A. § 5841 links withholding to federal withholding and payments also subject to Vermont income tax. That statutory duty was read, but the Taxes Department account-registration pages returned 403; the application procedure remains unresolved. |
| Unemployment insurance (unresolved) | The Labor registration page returned 403. The current UI registration application, account timing, liability and localization rules were not substantively verified. |
Virginia
A home-based service company is not a household employer merely because its office is a house. Separately confirm the FC-27 coverage condition and retain the VEC number/rate notice; an early incomplete registration is not approval.
- No full reciprocity, resident/nonresident sourcing, UI eligibility or annual filing-frequency determination is made.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | Virginia Tax requires withholding registration, returns and payment for employers required to file. It distinguishes the household-employer annual option from business employees, including employees of a business operated from home. |
| Unemployment insurance (conditional) | VEC offers ESS registration or FC-27 by mail, but says not to submit the mailed form until a qualifying condition in questions 7a–10 is met. It assigns the account only when a criterion is satisfied and sends New Employer notices. |
Washington
A foreign or out-of-state company with one Washington worker still needs the hiring/account branch even without a Washington office. Keep ESD and L&I confirmations separately, and investigate the resulting physical-nexus business-tax question.
- The personal-income-tax statement is limited to the agency's stated wage/W-2 context, not all state taxes or future laws. Paid leave and other contribution programs need separate applicability review.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | DOR states Washington has no personal income tax and does not require W-2 copies for income-tax purposes. This narrow wage-income-tax statement does not remove UI, workers' compensation, paid-leave or other business/payroll obligations. |
| Unemployment insurance (conditional) | DOR routes in-state and out-of-state employers through a Business License Application marked Hire Employees, no sooner than 90 days before hiring. The application notifies ESD and L&I; each agency separately sends employer-account and reporting instructions. |
West Virginia
Describe the ownership change and the actual scope of an out-of-state withholding-only account before selecting form sections. Ask the provider to capture county and job information from the start, not reconstruct it at quarterly filing.
- The guide is dated June 2025. Its broad coverage overview does not resolve every exemption, sourcing question, private workers' compensation policy or current rate.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | The Tax Division's business-registration instructions distinguish an out-of-state withholding-only account from other business/entity registrations and direct appropriate BUS-APP/online registration. A withholding-only applicant still completes specified UI-section items. |
| Unemployment insurance (conditional) | The guide directs new businesses, acquisitions, mergers, reorganizations and entity changes through its UI registration section. WorkForce's reporting page separately requires account/FEIN and employee county and job/SOC information for quarterly reporting. |
Wisconsin
A nonresident's reciprocal-state residence is not enough by itself: the agency requires the stated written declaration. Keep that tax document separately from the UI account and confirm current portal instructions before filing.
- No current application/renewal fee, UI threshold, contribution rate or complete wage-exemption determination is supplied.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | DOR requires a withholding number when Wisconsin withholding is required and permits application through My Tax Account or business registration. Its FAQ separately identifies exempt-wage/no-withholding conditions and reciprocity documentation. |
| Unemployment insurance (conditional) | DWD's current employer page routes a new UI account application through the UI Employer Portal, with reporting/account changes as separate functions. It flags a forthcoming portal change, so old navigation checklists need confirmation. |
Wyoming
A foreign service contractor should not equate a possible workers' compensation exemption with no registration. Save the WYUI Registration Summary and the out-of-state questionnaire, then obtain the actual coverage determination before relying on it.
- The DWS page establishes the joint registration process; it does not make every proprietor UI-tax liable or establish the separate income-tax statement attributed to the Business Council. Workers’ compensation coverage before work and the UI contribution test are distinct.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (not-applicable) | The Wyoming Business Council expressly identifies no personal state income tax. This narrow wage-income branch does not remove the joint DWS registration, coverage determination or other taxes; the Council is the economic-development source, not a payroll-tax ruling. |
| Unemployment insurance (conditional) | DWS requires joint business registration for its workers' compensation/UI determination, including out-of-state employers. The page says even potentially non-liable/optional businesses register so DWS can decide; out-of-state applicants also complete a questionnaire. |
District of Columbia
A foreign-owned company should resolve the principal's required SSN/ITIN information early and retain both tax and UI identifiers. Buying assets also triggers an FR-500 review; an existing seller's number is not your clearance.
- Registration evidence does not establish wage sourcing, tax rates, licensing completion or a UI exemption.
| Account decision | Reviewed route and boundary |
|---|---|
| Wage-income withholding (conditional) | OTR's FR-500 process requests the legal form, business locations and principal/officer identification, and directs withholding registrants to DOES for UI. Account registration and the business license remain separate steps. |
| Unemployment insurance (conditional) | DOES uses FR-500 ownership, location and acquisition facts to determine UI liability, then advises the employer of liability and effective quarters. Its six-digit UI number differs from the FEIN and OTR business number. |
Scope
- State employer-account preparation only. The entries do not supply rates, complete multi-state wage allocation or reciprocity rules, or clearance of other employment/local-tax duties.
- Account timing varies. A missing or inaccessible procedure remains unresolved; one state’s threshold or first-hire timing cannot be copied to another.
Next step
Obtain the actual withholding and UI account confirmations or liability decisions for the employer and relevant work and residence jurisdictions.
Sources & review notes
Alabama Department of Revenue
Passage, dates and research notes
official-guidance · Do I need a withholding tax account number?
If you are an employer with employees working in the state of Alabama, you must register with ALDOR for a withholding tax account number.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Alabama Department of Labor
Passage, dates and research notes
official-guidance · Employer Registration / Account Status
Register for a state unemployment insurance (SUI) account number (Form SR-2, Application to Determine Liability)
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Alaska Department of Labor and Workforce Development
Passage, dates and research notes
official-guidance · General questions; registering a new business
You can register a new business, file a contribution report, pay contributions
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Alaska Department of Labor and Workforce Development
Passage, dates and research notes
official-guidance · Printed pages 6–7: employer, multi-state work and establishing an account
Out-of-state and multi-state employers must set up accounts for workers who are hired in Alaska and perform work in Alaska.
Handbook states last updated April 2024. Read printed pages 6–7 for this narrow claim, not annual rates.
Arizona Department of Economic Security
Passage, dates and research notes
official-guidance · Registration requirements; application processing; existing withholding accounts
The Department of Revenue (DOR) and the Department of Economic Security (DES) review your application separately.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Arkansas Department of Finance and Administration
Passage, dates and research notes
official-guidance · Printed pages 2–3: employer responsibilities and requirements
withholding agents are required to register with
2026 instructions revised December 5, 2025. Only payroll registration and Arkansas-work sourcing sections support this record; no reliance on its separate I-9 discussion.
Arkansas Division of Reemployment
Passage, dates and research notes
official-guidance · Qualifying as an employer; required documents; how to register
Employ one or more workers for some portion of ten or more days during a calendar year.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
California Employment Development Department
Passage, dates and research notes
official-guidance · e-Services enrollment; registration after enrollment; account categories
You must verify your email within 24 hours. If you do not, you will need to restart enrollment.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
California Employment Development Department
Passage, dates and research notes
official-guidance · Step 1: employer registration trigger
Pay more than $100 in wages in a calendar quarter
Read Step 1 in full: business and household tests differ. Fifteen-day registration instruction accompanies the threshold; annual rates are not determined here.
Colorado Department of Revenue
Passage, dates and research notes
official-guidance · Apply for an account; employers
Out-of-state businesses should complete the Wage Withholding Account Application
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Connecticut Department of Revenue Services
Passage, dates and research notes
official-guidance · Requirements to withhold; registering to withhold
If you are required to withhold Connecticut income tax, you must register for withholding tax with DRS.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Connecticut Department of Labor
Passage, dates and research notes
official-guidance · Who is required to register; LLC and officer coverage
All employers of one or more persons (full or part-time) must register online
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Delaware One Stop / Division of Revenue
Passage, dates and research notes
official-guidance · Should I register as a withholding agent only?
If you are an out-of-state business that employs a Delaware resident, you may register as a withholding agent only for free on One Stop.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Delaware One Stop / Division of Unemployment Insurance
Passage, dates and research notes
official-guidance · Report hiring; before reporting hiring
Simply file a Form UC- 1, Report to Determine Liability, to determine liability under the unemployment compensation law.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
District of Columbia Office of Tax and Revenue
Passage, dates and research notes
official-guidance · Required information; registration sequence
Entities registered with a withholding account should contact DOES (Department of Employment Services) for unemployment insurance.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
District of Columbia Department of Employment Services
Passage, dates and research notes
official-guidance · FR-500 liability determination and separate account number
Form FR-500 is used to provide the agency with information on ownership, location, and type of business
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Florida Department of Revenue
Passage, dates and research notes
official-guidance · Pages 2–6: liability categories, employer relationship and registration
submission of quarterly reports alone is not sufficient to register as an employer
Document identifies revision 03/25; day is unspecified, so publicationDate will be null in public data. Reviewed pages 2–6 only for listed propositions, not annual rates.
Georgia Department of Revenue
Passage, dates and research notes
official-guidance · Employee wage withholding and registration route
Georgia withholding tax is the amount held from an employee’s wages and paid directly by the employer.
The page's general rate characterization was not relied upon; current computations require current employer tax guide.
Georgia Department of Labor
Passage, dates and research notes
official-guidance · When should I register with the department?
All employing units that have individuals performing services in Georgia should complete a DOL-1A immediately following the payment of the first Georgia payroll.
Only registration and distinct liability categories were reviewed. Older wage-base statements are not current-rate evidence.
Hawaii Department of Taxation
Passage, dates and research notes
official-guidance · Overview; general account FAQ
Use Form BB-1 to request a withholding (WH) account number.
Page states last updated January 14, 2026. Account/sourcing sections reviewed; internally inconsistent older return-form guidance excluded.
Hawaii Department of Labor and Industrial Relations
Passage, dates and research notes
official-guidance · Owner profile, employer registration and elections
Business owners (corporate officer, partners, members, or sole proprietors) are required to create an online profile
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Idaho State Tax Commission
Passage, dates and research notes
official-guidance · Not transferable; business changes
You must apply for a new withholding account if you acquire a business, get a new federal EIN, or change your business entity
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Idaho State Tax Commission
Passage, dates and research notes
official-guidance · New businesses; employee permits; existing businesses
If you have employees, you’ll also get a income tax withholding account and permits from the Idaho Department of Labor and the Industrial Commission.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Illinois Department of Revenue
Passage, dates and research notes
official-guidance · Must I register to withhold Illinois Income Tax?
If you are required to or voluntarily withhold Illinois Income Tax for your Illinois employees or payees, you must register with IDOR
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Illinois Department of Employment Security
Passage, dates and research notes
official-guidance · Register for a new account; succession
Newly-created businesses (employing units) must register with IDES within 30 days of start-up.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Indiana Department of Revenue
Passage, dates and research notes
official-guidance · How to register for withholding tax
These are state and county taxes that are withheld from your employees’ wages.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Indiana Department of Workforce Development
Passage, dates and research notes
official-guidance · New employer registration
You will need your Federal Employer Identification Number (FEIN), legal business name, NAICS code, mailing address, Indiana work location, date of first payroll, and responsible party information.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Iowa Department of Revenue
Passage, dates and research notes
official-guidance · Who must withhold? Registering for an Iowa withholding account
Every employer who maintains an office or transacts business in Iowa
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Iowa Workforce Development
Passage, dates and research notes
official-guidance · Employer responsibilities; multi-state employee reporting
Out-of-state employers must register for a UI tax account as soon as wages have been paid to an employee working in Iowa.
Read registration/localization sections. A current 2026 wage-credit note supersedes an earlier general credit paragraph; no wage-credit claim is published.
Kansas Department of Revenue
Passage, dates and research notes
official-guidance · Who must register; how and when to register; reporting agents
you must report Kansas income tax withholding for these employers under the Kansas Tax Account Number(s) of the individual employers
Guide displays revision 24.08; registration/account distinctions only, no annual rate claim.
Kentucky Department of Revenue
Passage, dates and research notes
official-guidance · 2026 electronic filing and paying requirements
To register and file and pay online, please visit the MyTaxes portal
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Louisiana Department of Revenue
Passage, dates and research notes
official-guidance · New businesses; existing businesses; timing warning
Do not register for a Withholding Tax account until you begin withholding Louisiana income tax from your employees' wages.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Louisiana Workforce Commission
Passage, dates and research notes
official-guidance · Before you begin; owner login and TPA access
You must have an Unemployment Tax Account Number (EAN), and a federal identification number (FEIN)
Login guide last updated April 11, 2024. Account-access prerequisites only, not a current liability-threshold finding.
Maine Revenue Services
Passage, dates and research notes
official-guidance · Questions 8–9, revised April 15, 2026
Register electronically on the Maine Tax Portal (MTP)
Full official www1.maine.gov mirror retrieved; main www host 403. Read registration and mandatory/courtesy withholding sections; not a UI finding.
Maryland Department of Labor
Passage, dates and research notes
official-guidance · Registering an employer account; covered employees
This includes paid corporate officers who are employees of the corporation (including close and subchapter S corporations).
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Massachusetts Department of Revenue
Passage, dates and research notes
official-guidance · Overview; submitting returns and payments
Employers must register with us before filing returns and make payments electronically
Guide says posted August 2026; date day unknown. Resident/nonresident distinctions and registration reviewed, not every computation/exception.
Massachusetts Department of Unemployment Assistance
Passage, dates and research notes
official-guidance · Who must contribute; out-of-state employers; account route
Out-of-state employers must contribute if they reach $200 in gross wages paid in Massachusetts in any quarter
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Michigan Department of Treasury
Passage, dates and research notes
official-guidance · Register for business taxes; link portal user to business account
Begin at Michigan Treasury Online (MTO)
General business-tax application process only. Withholding liability/sourcing are not established by this source.
Michigan Unemployment Insurance Agency
Passage, dates and research notes
official-guidance · MiUI and employer's own account
Employers should have their own MiUI account, even if using a third-party administrator
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Minnesota Department of Revenue
Passage, dates and research notes
official-guidance · Minnesota ID and withholding; Minnesota UI employer account
you must apply for a Minnesota ID number and register for a withholding tax account before you withhold tax from your employees’ wages.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Minnesota Unemployment Insurance Program / DEED
Passage, dates and research notes
official-guidance · Who needs to register; how to register
do not register until covered wages have actually been paid.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Mississippi Department of Revenue
Passage, dates and research notes
official-guidance · Printed page 1: employer account number and acquisition changes
obtain a withholding account number from the Mississippi
PDF is titled 2026 and revised January 13, 2026. Only introductory employer/account/acquisition sections read; no annual rates relied on.
Mississippi Department of Employment Security
Passage, dates and research notes
official-guidance · Employer registration; tax account versus employment services
There are two registrations based on your needs. If you need services in both categories, please register for both.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Missouri Department of Revenue
Passage, dates and research notes
official-guidance · Employer registration and ID number; transient employers
Every employer paying wages to an employee working in Missouri must
Read registration and nontransferability sections; no annual rate or transient-security amount claimed.
Missouri Department of Labor and Industrial Relations
Passage, dates and research notes
official-guidance · New employer checklist; UI liability
Each new employer that becomes liable to report workers' wages and pay unemployment taxes is assigned to an industrial classification division.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Montana Department of Revenue
Passage, dates and research notes
official-guidance · Overview; opening a withholding account
Issue Forms W-2 (with or without withholding)
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Montana Department of Labor and Industry
Passage, dates and research notes
official-guidance · Employer portal services
Register your business with Unemployment Insurance.
Portal functions read. Does not establish substantive UI coverage or thresholds.
Nebraska Department of Revenue
Passage, dates and research notes
official-guidance · If I have employees, how do I file state income tax withholding?
If you have a payroll service do your payroll, you are still responsible for filing this application before they can start any payroll activity.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Nebraska Department of Revenue
Passage, dates and research notes
official-guidance · Circular EN effective periods
Continue using these tables through December 31, 2026.
Only the distinction between separately dated Circular EN tables is used; no numeric withholding rate asserted.
State of Nebraska One Stop License Portal / Department of Labor
Passage, dates and research notes
official-guidance · Application listing
An application for an unemployment insurance tax account is necessary when specific payroll and employment thresholds are met.
Short official routing entry only; thresholds and detailed procedure unresolved.
Nevada Department of Employment, Training and Rehabilitation
Passage, dates and research notes
official-guidance · Who must pay?
Generally, any employing unit that has paid wages for employment in Nevada of $225 or more during any calendar quarter must register
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
New Hampshire Employment Security / official administrative rules
Passage, dates and research notes
primary · Emp 303.01(a)–(b), effectiveJune 26, 2026
Within 30 days of furnishing any employment;
Official current rule shows amendment#14638 effectiveJune 26, 2026, expiringJune 26, 2036. Reviewed notice-of-employment report and its inputs; unrelated rule chapters not relied upon.
New Jersey Division of Taxation
Passage, dates and research notes
official-guidance · Printed pages 5,8: registration and employee residence
Every employer needs a Federal Employer Identification Number to register for New Jersey withholdings.
NJ-WT markedSeptember 2025. Read registration/resident/nonresident/reciprocity sections; not a current numeric-rate or full convenience-rule determination.
New Jersey Division of Employer Accounts
Passage, dates and research notes
official-guidance · NJ-REG; wage threshold; FUTA coverage
pays wages of $1,000 or more in a calendar year, you are considered an employer.
The agency's registration/coverage paragraphs were read. Historical court excerpts and dates were not independently verified and support no case narrative.
New Mexico Taxation and Revenue Department
Passage, dates and research notes
official-guidance · Registration; who must withhold; workers compensation
Paying the fee does not mean that the employer has workers’ compensation insurance coverage.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
New York State Department of Taxation and Finance
Passage, dates and research notes
official-guidance · Employer identification and NYS-100 registration
You may register for participation in the New York State withholding tax, wage reporting, and UI program online or by completing Form NYS-100
Read the identified registration section, not all extensive wage-sourcing and rate material in NYS-50.
New York State Department of Labor
Passage, dates and research notes
official-guidance · Overview; employer/PEO/TPR registration
pay into the fund through the Department of Tax and Finance but must register with us (NYSDOL).
Requested registration URL redirects to official upgraded employer-services page. Read program/registration distinctions, not UI liability thresholds.
North Carolina Department of Revenue
Passage, dates and research notes
official-guidance · Opening a business; NC-BR; wage versus nonwage accounts
You must submit a completed Form NC-BR
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
North Carolina Division of Employment Security
Passage, dates and research notes
official-guidance · Employer categories; how to get started
When you apply online, you will get your Employer ID Number and liability status at the end of the registration process.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
North Dakota Office of State Tax Commissioner
Passage, dates and research notes
official-guidance · Register for income tax withholding account
Employers must register for an Income Tax Withholding account with the Office of State Tax Commissioner online
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Job Service North Dakota
Passage, dates and research notes
official-guidance · UI EASY overview; confirmation after submission
A confirmation number will be issued to you as official verification that your information has been received.
New-employer liability and application procedure are not established by this system overview.
Ohio Department of Taxation
Passage, dates and research notes
official-guidance · Printed pages 2–4: agency separation, remote work, OH|TAX and school-district withholding
Employers must have a Federal Identification Number in order to register for Ohio employer
Full official PDF retrieved from Ohio asset CDN; reviewed the named payroll-registration pages. Public HTML routes attempted returned 404; no current JFS application was retrieved.
Oklahoma Tax Commission
Passage, dates and research notes
official-guidance · Registration application; separate agencies
Register for unemployment insurance taxes at the Oklahoma Employment Security Commission
Routing overview only; not evidence of wage withholding liability or an exemption.
Oklahoma Employment Security Commission
Passage, dates and research notes
official-guidance · General contribution conditions; EZ Tax versus Employer Portal
Currently, the agency is transitioning from the legacy EZ Tax system to the new Employer Portal.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Oregon Department of Revenue
Passage, dates and research notes
official-guidance · About payroll taxes; before you hire; business-structure change FAQ
You must register before issuing any paychecks.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Commonwealth of Pennsylvania Business One-Stop Shop
Passage, dates and research notes
official-guidance · Remote employees; employer withholding and UC; local withholding
Employers are required to obtain accounts for employer withholding and unemployment compensation.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Rhode Island Division of Taxation
Passage, dates and research notes
official-guidance · Accounts available through business registration
Income tax withholding account (including withholding for pensions or trusts)
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Rhode Island Department of Labor and Training
Passage, dates and research notes
official-guidance · Status/registration unit; liability date; multi-state employees
The employer’s unemployment account cannot be set up before this date
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
South Carolina Business One Stop / SCDOR / SCDEW
Passage, dates and research notes
official-guidance · Employer requirements: withholding and unemployment
SCDEW will determine the Unemployment Insurance liability or non-liability of the employing unit.
Read the named employer-account sections; no reliance on the separate immigration or workers' compensation summaries.
South Dakota Department of Labor and Regulation
Passage, dates and research notes
official-guidance · Registration, entity changes and liability
Registration is also required for an existing account if the entity or ownership of the business has changed.
Registration/form categories read. Temporary multi-state overview has a 90-day distinction; no universal localization ruling or annual rate is asserted.
Tennessee Department of Labor and Workforce Development
Passage, dates and research notes
official-guidance · Existing employers; new employers; PEOs and TPAs
In e-Services, go to the homepage and click the Register my business link.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Texas Workforce Commission
Passage, dates and research notes
official-guidance · Register a tax account; UTR preparation and liability notice
requires employers to register with the Texas Workforce Commission (TWC) within 10 days of becoming liable.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Utah State Tax Commission
Passage, dates and research notes
official-guidance · How to get a withholding number; TAP geographical availability
For security reasons, Taxpayer Access Point is not available in most countries outside the United States.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Utah Department of Workforce Services
Passage, dates and research notes
official-guidance · Status Report/Form 1; changes of entity; examiner finalization
All new or acquired businesses must submit this form.
Read employer registration/change-of-entity sections, not the full extensive benefits handbook or annual tax rates.
Vermont General Assembly
Passage, dates and research notes
primary · 32 V.S.A. § 5841(a)
Every person who is required under the laws of the United States to withhold federal income tax from payments that are also subject to Vermont income tax
Legislature text incorporates 2026 session; source identifies itself as an unofficial convenience copy. Tax-agency account process remained blocked; no account or rate claim established.
Virginia Department of Taxation
Passage, dates and research notes
official-guidance · Filing requirements; household-employer FAQ
You must report information on non-household employees under a separate withholding tax account for your business.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Virginia Employment Commission
Passage, dates and research notes
official-guidance · Register a business; mail-in registration instructions
The VEC will only assign an account number if you meet one of the criteria and mark your response as
Read agency registration instructions; actual FC-27 questions 7a–10 not separately reviewed, so no universal liability threshold asserted.
Washington Department of Revenue
Passage, dates and research notes
official-guidance · In-state/out-of-state employers; temporary employees; ESD/L&I accounts
Washington state does not have a personal income tax and the business is not required to provide copies of the W-2s for income tax purposes.
Full relevant hiring sections read; income-tax statement scoped to the agency's current wage/W-2 context. Other payroll programs remain separate.
Washington Department of Revenue
Passage, dates and research notes
official-guidance · Registration requirements; hire employees within 90 days
You plan to hire employees within the next 90 days.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
West Virginia Tax Division
Passage, dates and research notes
official-guidance · Printed pages 2–3 and 13: entity sequence, withholding-only and UI registration
Withholding ONLY accounts must complete Items 1, 2, 3, and 4, and sign under Item 12
Document marked June 2025. Read organization/registration and UI sections, not a complete tax or annual-rate review.
WorkForce West Virginia
Passage, dates and research notes
official-guidance · Completing quarterly reports; online employer services
The county in which the majority of the employee’s job duties are performed.
Reporting inputs and separate account/FEIN requirements read; not a new-employer coverage-threshold finding.
Wisconsin Department of Revenue
Passage, dates and research notes
official-guidance · Who must withhold; registering a withholding account
Every employer who is required to withhold Wisconsin income tax must register with the Wisconsin Department of Revenue for a Wisconsin withholding tax account number.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Wisconsin Department of Workforce Development
Passage, dates and research notes
official-guidance · UI Employer Portal; new account application
Apply for a New UI Account
Official current page flags a forthcoming UI portal change. Route identified, but liability thresholds not established by this overview.
Wyoming Department of Workforce Services
Passage, dates and research notes
official-guidance · New employers; joint registration; out-of-state questionnaire
Even if a business may be non-liable or optional under Wyoming’s Workers’ Compensation fund, registration is still required so DWS can make that determination.
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Maine Department of Labor, Bureau of Unemployment Compensation
Passage, dates and research notes
official-guidance · Printed pages 3–4: business registration, liability categories and EAN distinction
A future date cannot be used to set up an account.
Full official PDF retrieved from the agency's www1 mirror under its 2026 employer-document path. Reviewed registration and general/special category paragraphs; path year is not claimed as an exact publication date.
Kentucky Career Center / Office of Unemployment Insurance
Passage, dates and research notes
official-guidance · Employer self-service functions
Apply for an Employer Reserve Account, including for an acquisition or purchase of an existing business;
Read the substantive sections identified above; no annual rates, full exemption inventory or transaction-specific clearance is implied.
Kentucky Education and Labor Cabinet / KUIP
Passage, dates and research notes
official-guidance · Question 28: reporting immediately after registration
Yes, employers will receive their account number immediately after registering
Document states updated as ofJanuary 19, 2026; public data records the identified revision date in notes, not a proven publication date.
Comptroller of Maryland
Passage, dates and research notes
official-guidance · Printed page 4: employers, CRA, CRN and acquisitions
Do not wait until withholding payments are due to register as
Read employer-registration/account/acquisition section, not every rate table or wage-sourcing rule in the large guide.
Comptroller of Maryland / Maryland Tax Connect
Passage, dates and research notes
official-guidance · Pages 1–3: CRA wizard and portal-profile distinction
You do not need to Register for a Maryland Tax Connect profile to apply for a Business Tax Account
Guide says September 2026; exact publication day unknown. Account application is distinct from an optional Tax Connect management profile.
Oklahoma Tax Commission
Passage, dates and research notes
official-guidance · Withholding tax; file and pay through OkTAP
Withholding tax is the amount that an employer withholds from employees' wages and pays directly to the state.
Definition and filing/payment route read; no annual rate or all-source withholding duty inferred.
Florida Department of Revenue
Passage, dates and research notes
official-guidance · Page 3: other taxes and fees; business opportunities
Florida does not impose personal income tax
Read the explicit personal-income-tax statement and distinct business-tax paragraph. No general absence of payroll or business taxes is inferred.
South Dakota Department of Revenue
Passage, dates and research notes
official-guidance · Printed page 4: Tax Basics
South Dakota does not have a corporate, unitary, or personal income tax; however, businesses may be subject to one or more of the following taxes.
July 2026 guide. Only Tax Basics negative personal-income-tax statement and separate-tax boundary reviewed; rates and later sales-tax sections are not relied on.
Nevada Legislature / Constitution of Nevada
Passage, dates and research notes
primary · Article 10,section 1(9)
No income tax shall be levied upon the wages or personal income of natural persons.
Read Article 10,section 1(9), including the express business income/revenue-tax proviso. No Modified Business Tax computation or broader absence claim inferred.
Texas Legislature / Texas Constitution
Passage, dates and research notes
primary · Article 8,section 24-a
The legislature may not impose a tax on the net incomes of individuals
Current full official legal text retrieved from the public resource server declared by the Legislature's own linked web application. Old statutes.capitol.texas.gov/Docs links returned an application shell. Current text also includes neighboring 2025 amendments; no reliance on the older privately published compilation.
Tennessee Department of Revenue
Passage, dates and research notes
official-guidance · HIT-23 opening statement
Because Tennessee does not have a general personal income tax
Official FAQ dated June 15, 2021; retrieved/read in this review. Narrow negative personal-income-tax statement only; its historic fraud discussion and former Hall-tax procedure establish no present filing duty.
Wyoming Business Council
Passage, dates and research notes
official-guidance · Tax Climate: low tax burden
NO personal state income tax
State economic-development agency's explicit tax-climate statement, not a Department of Revenue payroll ruling. Only personal wage-income scope relied on; no general absence of employer obligations or numeric tax rates inferred.
New Hampshire Department of Business and Economic Affairs / NH Economy
Passage, dates and research notes
official-guidance · Cost of living in New Hampshire; salary context
With no state income tax or sales tax, New Hampshire allows you to keep more hard-earned money in your wallet.
State economic-development guidance, scoped to personal earned wages in the salary context. Revenue Department's specific page remained blocked; no business-profits/business-enterprise-tax absence or general tax clearance inferred.
Detailed rule records (51)
Withholding — ALDOR directs employers with employees working in Alabama to obtain a withholding account through My Alabama Taxes. Its FAQ separately addresses Alabama residents working elsewhere, including withholding for the work state. Unemployment — The Labor eGov Employer Registration service accepts Form SR-2 to determine SUI liability and obtain an account; a portal login is not itself a liability determination.
Alabama: withholding account number FAQ Alabama: eGov employer registrationWithholding — An Alaska personal-income-tax withholding conclusion was not established in this review. Do not infer the absence of other employee deductions or payroll obligations. Unemployment — TaxWeb registers new businesses; the agency handbook requires UI accounts for workers hired and working in Alaska and says workers brought from elsewhere may also need reporting. The registration requests entity type and first wage date.
Alaska: TaxWeb registration FAQ Alaska: Unemployment Insurance Tax handbookWithholding — DES identifies the Joint Tax Application JT-1/UC-001 and an existing-withholding-account route, but the separate DOR withholding-obligations page returned HTTP 403. Withholding liability and sourcing remain unresolved. Unemployment — Submit JT-1/UC-001 through DOR; DES uses it to decide UI liability and separately issues a determination stating the coverage start date, rate and eight-digit account number. The EIN is required for processing.
Arizona: applying for a UI tax account numberWithholding — The 2026 DFA instructions require withholding registration through AR-1R and identify ATAP online registration. They distinguish work in Arkansas from work outside it and allocate nonresident partly in-state services to Arkansas workdays. Unemployment — The Reemployment agency uses Tax 21 and describes ordinary employer status after one or more workers perform services on ten or more days in a calendar year, plus acquisition, domestic, agricultural and voluntary-coverage categories.
Arkansas: 2026 withholding tax instructions Arkansas: register a Tax 21 employer accountWithholding — EDD registers employer payroll tax accounts through e-Services for Business and supplies distinct commercial, household, agricultural, nonprofit and other forms. Select the correct account category rather than treating incorporation as payroll enrollment. Unemployment — EDD Step 1 requires a business that hires employees and pays more than $100 in wages in a calendar quarter to register within 15 days. Household employment has a separate $750 cash-wage threshold; use the appropriate account category.
California: register for an employer payroll tax account California: register as an employerWithholding — DOR requires a withholding-agent account when Colorado withholding is required. Its instructions distinguish in-state businesses using MyBizColorado or CR 0100 from out-of-state businesses using CR 0100; the account has no fee or renewal requirement. Unemployment — The attempted CDLE registration page returned HTTP 403. The UI account procedure, liability thresholds and multi-state allocation were not substantively verified.
Colorado: withholding accountsWithholding — DRS links withholding to maintaining an office or transacting business in Connecticut and federal employer status, regardless of payroll department location. Register through myconneCT or add withholding to an existing DRS account. Unemployment — DOL requires online ReEmployCT registration for employers of one or more people and separately describes liability thresholds. It expressly distinguishes sole proprietors, partners, paid corporate officers and LLC members according to relevant tax filing treatment.
Connecticut: new employer withholding information Connecticut: UI registration and conditions of liabilityWithholding — One Stop distinguishes an employer conducting business in Delaware from an out-of-state business that may register as a withholding agent only for a Delaware resident as a courtesy. Do not turn that optional resident-service route into a universal duty. Unemployment — One Stop directs businesses hiring one or more employees in Delaware to file UC-1 to determine unemployment liability and identifies withholding and workers' compensation as separate employer workstreams.
Delaware: withholding-agent-only registration Delaware: report hiring employeesWithholding — DOR expressly states Florida does not impose personal income tax. This closes only the state personal wage-income withholding branch; reemployment tax, corporate tax, sales tax and other payroll/business obligations remain separate. Unemployment — DOR's reemployment guide requires DR-1 to determine liability; quarterly reports alone do not register an employer. It states general $1,500 quarterly wages, one employee in 20 weeks, or federal unemployment-tax liability tests, with separate special-employer categories.
Florida: personal income tax and separate business taxes Florida: Employer Guide to Reemployment TaxWithholding — DOR identifies employee-wage withholding, a separate registration-for-withholding-number route and Form G-4. Its page also covers other payment types, so a payroll number is not a determination of every nonresident-payment duty. Unemployment — GDOL directs employing units with people performing services in Georgia to submit DOL-1A immediately after the first Georgia payroll. The FAQ separately states general liability and domestic/agricultural tests.
Georgia: withholding tax for employers Georgia: unemployment employer FAQWithholding — DOTAX states withholding applies to services in Hawaii and specified services outside it linked to the regular workplace or paying office. Obtain the WH account using BB-1 or add it in Hawaii Tax Online; the account has no opening fee. Unemployment — The UI agency generally links tax to employees working in Hawaii and requires business owners to create the employer profile, after which they may authorize staff or service companies. Nonprofit, family-corporation and successor elections have separate conditions.
Hawaii: withholding tax for employers Hawaii: new UI employer registrationWithholding — Obtain the EIN first, then use Idaho Business Registration. The Tax Commission says a withholding account is not transferable and requires a new account on business acquisition, a new EIN or a change of entity. Unemployment — The Tax Commission's IBR guide routes businesses with employees to income-tax withholding and employee-related permits from Labor and the Industrial Commission. Prepare expected employee count, first paycheck and hire dates.
Idaho: apply for a withholding account Idaho: tax permits and employee-related registrationWithholding — IDOR requires registration when Illinois withholding is mandatory or voluntarily undertaken and asks when Illinois payroll begins. MyTax Illinois/REG-1 handles registration; household employment has separate guidance. Unemployment — IDES directs newly created employing units to register within 30 days of startup through MyTax Illinois or the liability form. A merger, acquisition or entity change has a separate succession/update workstream.
Illinois: Publication 130 withholding registration Illinois: new unemployment employer accountWithholding — DOR directs employee businesses to collect state and county wage withholding, obtain an EIN and register through INBiz. It expressly points to county-specific rates rather than one statewide payroll setting. Unemployment — DWD's Uplink ESS registration requires FEIN, legal name, NAICS, Indiana work location, first payroll date and responsible-party details; the SUTA number follows completed and approved registration.
Indiana: withholding income registration Indiana: new employer SUTA account FAQWithholding — IDR links withholding to an office or business in Iowa, federal withholding and services performed in Iowa; obtain FEIN before Iowa registration. Residence and multi-state services still require the applicable sourcing review. Unemployment — IWD says register through myIowaUI within 30 days of first Iowa wages or acquisition; out-of-state employers must register as soon as Iowa wages are paid. It separately discusses base-of-operations and direction/control for multi-state workers.
Iowa: withholding account and services performed in Iowa Iowa: employing units and UI registrationWithholding — KDOR's KW-100 directs covered employers/payers to register through its Customer Service Center and separately addresses Kansas-resident and Kansas-work wages. It distinguishes wage withholding from nonresident-owner accounts and reporting-agent accounts. Unemployment — The KDOL employer-services page returned HTTP 403; the current UI account route, timing and liability test were not substantively verified.
Kansas: KW-100 withholding registration guideWithholding — DOR identifies resident/nonresident wage withholding subject to exemptions and directs registration, filing and payment through MyTaxes. Its 2026 instructions require electronic filing/payment for all employer filing frequencies. Unemployment — The official employer page routes liable employers to an Employer Reserve Account, including acquisitions. The January 2026 KUIP FAQ says an account number and report filing are available immediately after completed registration.
Kentucky: employer payroll withholding registration Kentucky: employer reserve-account registration Kentucky: January 2026 KUIP employer and TPA FAQWithholding — LDR requires a withholding account before filing/remitting, but specifically warns not to register until Louisiana wage withholding begins. LaTAP registers a new business or adds an account; Secretary of State registration and EIN do not create it. Unemployment — LWC's LAWATS login instructions require an existing seven-digit Employer Account Number and FEIN; a business without the EAN must apply for the unemployment tax account first. The owner then grants a third-party administrator access.
Louisiana: when and how to register for withholding Louisiana: new UI employer account in LAWATSWithholding — MRS's April 2026 FAQ routes new withholding accounts through the Maine Tax Portal and separately tests an out-of-state employer's Maine office/business, taxable payments and federal withholding. Courtesy withholding can differ from mandatory withholding. Unemployment — The official ReEmployME guide distinguishes registration of a business without an EAN from creating access to an existing account. It states general and separate nonprofit/agricultural coverage tests and says a future date cannot be used to set up an account.
Maine: withholding registration and out-of-state employer FAQ Maine: ReEmployME employer account registration guideWithholding — The 2026 Comptroller guide requires CRA registration and a Central Registration Number, warns not to wait until withholding is due, and says an acquirer must not use the seller's number. The September 2026 CRA guide routes applications through Maryland Tax Connect. Unemployment — Labor requires an employer UI account through BEACON, distinguishes covered from excluded work and expressly includes paid corporate officers in covered employment. Other tax registration and UI are separate.
Maryland: 2026 employer withholding registration guide Maryland: September 2026 CRA business-tax registration wizard Maryland: new employers and UI account registrationWithholding — DOR's August 2026 guide distinguishes resident and nonresident wages and directs employers to register before filing/payment through MassTaxConnect. A sole proprietor is generally not an employee solely for paying their own personal tax. Unemployment — DUA lists general contribution tests and distinct domestic/agricultural categories; it specifically states an out-of-state employer test of $200 gross Massachusetts wages in a quarter. Its account route is Unemployment Services for Employers.
Massachusetts: withholding tax guide Massachusetts: employer unemployment contributionsWithholding — Treasury's MTO business-tax eRegistration process and separate user/business-account linkage were read, but that general page does not establish withholding liability, sourcing or account-selection criteria. Those remain unresolved. Unemployment — UIA's current help center says MiUI is live for all tax/benefit functions and employers should hold their own MiUI account even when using a third-party administrator. It separately routes business registration and account authorization.
Michigan: Treasury business eRegistration Michigan: current employer UI help centerWithholding — DOR's new-employer guide requires a Minnesota ID and withholding account before tax is withheld. It distinguishes that number from DEED's UI account used for state unemployment reporting. Unemployment — The UI handbook says register after covered wages have actually been paid and before the first required quarterly wage-detail report is due. It asks entity type, owner/officer interests, Minnesota work dates and acquisition facts, with special categories treated separately.
Minnesota: new employer guide and separate payroll identifiers Minnesota: new UI employer registration timingWithholding — DOR requires a withholding account for employers subject to Mississippi withholding, with online application through TAP. Its instructions require acquisition/entity changes to be assessed rather than using the predecessor's addressed return. Unemployment — MDES separates employment-service registration from the New Business unemployment-tax registration, and separately offers online access for an already assigned account. An employer needing both service categories must register for both.
Mississippi: 2026 withholding employer instructions Mississippi: two employer registrationsWithholding — DOR's 2026 guide directs employers paying wages to employees working in Missouri to register online or using Form 2643. The permanent withholding number is not transferable; transient-employer requirements are a separate category. Unemployment — Labor's new-employer guide distinguishes Secretary of State formation from DOR tax registration and directs the employer to a separate UI liability review. New liable employers receive an industrial classification for UI.
Missouri: 2026 employer withholding guide Missouri: new employer labor checklistWithholding — DOR requires a withholding account when a business issues Montana wages, W-2s with or without withholding, or 1099s with withholding. Apply through TAP or GenReg with FEIN and the date employees started Montana work. Unemployment — DLI's UI eServices is the named employer registration/reporting portal, with separate UI Contributions Bureau assistance. The page establishes the account route, not the coverage or localization test.
Montana: opening and closing withholding accounts Montana: UI eServices for employersWithholding — DOR requires Form 20 and a Nebraska withholding number before state deductions. The employer remains responsible for the application when using a payroll service; provide that service the issued Withholding Certificate. Unemployment — Nebraska One Stop identifies the DOL unemployment tax-account application, but its short listing supplies no thresholds or complete instructions. Substantive coverage and registration inputs remain open.
Nebraska: withholding registration and payroll provider responsibility Nebraska: 2026 versus 2027 withholding tables Nebraska: DOL unemployment tax-account application routeWithholding — Nevada Constitution Article 10,section 1(9) prohibits income tax on natural persons' wages/personal income while permitting business-income/revenue taxes. Personal wage-income withholding is therefore distinct from UI, Modified Business Tax and other business taxes. Unemployment — DETR says generally an employing unit paying $225 or more for Nevada employment in a calendar quarter must register with Employment Security and pay UI tax. Its employing-unit definition includes entities and individuals.
Nevada: constitutional distinction between personal wage and business taxes Nevada: employer UI registration and general liabilityWithholding — NH Economy's state economic-development guidance states there is no state income tax in its salary/cost-of-living context. This is limited to personal wage-income withholding; business-profits and business-enterprise taxes and other employer duties remain separate. Unemployment — Emp 303.01, amended effective June 26, 2026, requires an Employer Status Report within 30 days of furnishing employment, becoming an employer, specified status changes or business/workforce transfers. It requests entity, NH work and wage dates, locations and acquisition facts.
New Hampshire: official salary/cost-of-living income-tax statement New Hampshire: Emp 303.01 employer status reportWithholding — NJ-WT requires FEIN and, for a corporate entity, the state's ten-digit corporate ID for registration. It distinguishes resident/nonresident work, Pennsylvania reciprocity certificates and certain convenience-of-employer sourcing. Unemployment — Employer Accounts directs NJ-REG first and describes employer status after one or more workers and $1,000 annual wages, with automatic coverage for FUTA-subject employing units. UI, disability and family-leave contributions are named separately.
New Jersey: NJ-WT registration and cross-state wage guidance New Jersey: how and when to register as an employerWithholding — TRD requires employer registration to file wage withholding and describes resident/out-of-state-work and nonresident/in-state-work definitions with limited exceptions. It distinguishes wage from non-wage withholding and the workers' compensation administrative fee. Unemployment — TRD routes UI to Workforce Solutions, but the attempted DWS pages and handbook returned a short challenge response rather than substantive text. UI registration and coverage remain unresolved.
New Mexico: wage withholding and separate workers compensation feeWithholding — NYS-50 identifies online registration or NYS-100 for the combined withholding, wage-reporting and UI program, with separate forms for some employer types. An existing entity filing is not that payroll registration. Unemployment — NYSDOL says liable employers pay into the fund through Tax and Finance but must register with Labor. Its current system separately manages employer, PEO and third-party representative accounts; UI contributions cannot be deducted from employees.
New York: NYS-50 combined employer registration New York: current employer unemployment servicesWithholding — NCDOR directs payroll withholding applicants to NC-BR and distinguishes wage from nonwage accounts. Its FAQ notes a possible account exception when employees' state withholding certificates mean no wage withholding is required. Unemployment — DES states general $1,500-quarter/20-week tests and separate employer categories, acquisitions and FUTA coverage. NCSUITS registration yields an Employer ID and liability status, followed by a liability-date/rate letter.
North Carolina: withholding account registration FAQ North Carolina: UI coverage categories and NCSUITS registrationWithholding — The Tax Commissioner directs employers to register an income-tax withholding account through ND TAP, and distinguishes exemptions and wage-return filing. The account process does not itself resolve resident/nonresident or reciprocal-state treatment. Unemployment — Job Service's UI EASY page establishes reporting/payment and account-access functions and requires certified submission to obtain a receipt. The new-employer application and substantive liability criteria were not established by that overview.
North Dakota: withholding account registration North Dakota: UI EASY submission and account functionsWithholding — The 2026 DOR guide directs qualifying employers with Ohio work, including remote work, to register through OH|TAX eServices using an FEIN. It separately identifies resident school-district withholding, using the employer's same withholding account. Unemployment — The DOR guide identifies JFS unemployment-tax reporting as a separate workstream, but the attempted JFS new-employer pages returned 404. The current UI application, liability and timing remain unresolved.
Ohio: 2026 Small Business Tax Guide employer registrationWithholding — OTC identifies employee-wage withholding and directs filing/payment through OkTAP; the New Business Center separately routes applications for required tax accounts. The reviewed pages do not resolve this employer's sourcing or exemption facts. Unemployment — OESC states general $1,500-quarter or one-worker/20-week contribution tests, with special categories. It explains a phased transition between EZ Tax and the new Employer Portal rather than implying every function is already in the new portal.
Oklahoma: wage withholding filing route Oklahoma: new business registration routes Oklahoma: UI contribution tests and portal transitionWithholding — DOR directs paid-employee employers to obtain a BIN before issuing paychecks using Revenue Online or Combined Employer's Registration. It also addresses corporations reporting officer compensation and says a structure change can require a new BIN. Unemployment — Oregon's Combined Payroll Tax Reporting System uses the BIN for withholding, unemployment and named additional payroll programs. The common identifier does not make every program's wage or coverage test identical.
Oregon: combined employer payroll account registrationWithholding — The state Business One-Stop guidance for an out-of-state employer hiring a remote Pennsylvania employee requires employer-withholding and UC accounts through myPATH, and separately identifies local earned-income/services-tax administration. Unemployment — The same official remote-hire guide routes unemployment-compensation registration through myPATH and keeps workers' compensation information and new-hire reporting as separate tasks.
Pennsylvania: out-of-state employer remote-hire account requirementsWithholding — Taxation's online business registration can establish an income-tax withholding account and an unemployment account. It distinguishes retail-permit registration fees from the listed payroll-account registrations. Unemployment — DLT directs a BAR application and says the UI account number follows the first Rhode Island payroll/liability date. It separately addresses proprietor/partner-only businesses and the localization of multi-state work.
Rhode Island: online payroll-account registration Rhode Island: BAR, first payroll and multi-state localizationWithholding — Business One Stop directs businesses to obtain an SCDOR employer withholding account through MyDORWAY and says there is no account-registration charge. It keeps withholding separate from unemployment and new-hire reporting. Unemployment — The same official guide says a business with at least one employee must file with SCDEW, which determines UI liability or non-liability. The employer account route is SUITS.
South Carolina: withholding and UI employer registrationWithholding — DOR's July 2026 Tax Basics states South Dakota has no personal income tax. That narrow income-tax branch does not remove reemployment assistance, sales/use, municipal or other business obligations. Unemployment — DLR requires registration of new/acquired businesses and new registration after entity or ownership changes. Most use Form 1; nonprofit and political-subdivision forms differ. General and special liability tests are separate from the registration instruction.
South Dakota: July 2026 Tax Basics income-tax statement South Dakota: reemployment-assistance registration FAQWithholding — Tennessee Revenue expressly states it has no general personal income tax. That narrow personal wage-income branch does not remove UI or other state business/payroll duties; the cited FAQ is dated June 15, 2021. Unemployment — TDLWD distinguishes existing employers signing up for e-Services using FEIN and a recent Letter ID from new employers choosing Register my business. PEOs and third-party administrators have separate identity/registration branches.
Tennessee: Revenue statement on general personal income tax Tennessee: existing/new employer e-Services registrationWithholding — Texas Constitution Article 8,section 24-a prohibits a tax on individuals' net incomes. This closes the personal wage-income withholding branch only; unemployment and Texas business/franchise or other taxes remain separate. Unemployment — TWC requires registration within 10 days of becoming liable. UTR gathers ownership/payroll facts, determines liability and issues an account number to liable employers; some categories cannot register online. UTS is the later reporting/payment service.
Texas: constitutional individual-income-tax prohibition Texas: unemployment tax account registration timingWithholding — The Tax Commission directs an online TC-69 application through TAP to obtain the withholding number, then a separate TAP login. It warns that TAP is unavailable in most countries outside the U.S. and offers an agency contact. Unemployment — DWS requires a Status Report/Form 1 for new or acquired businesses and after ownership/entity changes to determine coverage. Online registration issues initial account information, followed by status-examiner finalization.
Utah: withholding account, TAP and foreign access Utah: UI employer handbook registration and entity changesWithholding — 32 V.S.A. § 5841 links withholding to federal withholding and payments also subject to Vermont income tax. That statutory duty was read, but the Taxes Department account-registration pages returned 403; the application procedure remains unresolved. Unemployment — The Labor registration page returned 403. The current UI registration application, account timing, liability and localization rules were not substantively verified.
Vermont: conditional income-tax withholding dutyWithholding — Virginia Tax requires withholding registration, returns and payment for employers required to file. It distinguishes the household-employer annual option from business employees, including employees of a business operated from home. Unemployment — VEC offers ESS registration or FC-27 by mail, but says not to submit the mailed form until a qualifying condition in questions 7a–10 is met. It assigns the account only when a criterion is satisfied and sends New Employer notices.
Virginia: withholding registration and household/business distinction Virginia: VEC employer registration and qualifying criteriaWithholding — DOR states Washington has no personal income tax and does not require W-2 copies for income-tax purposes. This narrow wage-income-tax statement does not remove UI, workers' compensation, paid-leave or other business/payroll obligations. Unemployment — DOR routes in-state and out-of-state employers through a Business License Application marked Hire Employees, no sooner than 90 days before hiring. The application notifies ESD and L&I; each agency separately sends employer-account and reporting instructions.
Washington: employer accounts for in-state and out-of-state hires Washington: business license hiring trigger and UBIWithholding — The Tax Division's business-registration instructions distinguish an out-of-state withholding-only account from other business/entity registrations and direct appropriate BUS-APP/online registration. A withholding-only applicant still completes specified UI-section items. Unemployment — The guide directs new businesses, acquisitions, mergers, reorganizations and entity changes through its UI registration section. WorkForce's reporting page separately requires account/FEIN and employee county and job/SOC information for quarterly reporting.
West Virginia: business and UI account registration instructions West Virginia: UI account reporting inputsWithholding — DOR requires a withholding number when Wisconsin withholding is required and permits application through My Tax Account or business registration. Its FAQ separately identifies exempt-wage/no-withholding conditions and reciprocity documentation. Unemployment — DWD's current employer page routes a new UI account application through the UI Employer Portal, with reporting/account changes as separate functions. It flags a forthcoming portal change, so old navigation checklists need confirmation.
Wisconsin: withholding registration and reciprocity documentation Wisconsin: current employer UI account application routeWithholding — The Wyoming Business Council expressly identifies no personal state income tax. This narrow wage-income branch does not remove the joint DWS registration, coverage determination or other taxes; the Council is the economic-development source, not a payroll-tax ruling. Unemployment — DWS requires joint business registration for its workers' compensation/UI determination, including out-of-state employers. The page says even potentially non-liable/optional businesses register so DWS can decide; out-of-state applicants also complete a questionnaire.
Wyoming: state economic-development income-tax statement Wyoming: joint DWS employer registration and non-liability reviewWithholding — OTR's FR-500 process requests the legal form, business locations and principal/officer identification, and directs withholding registrants to DOES for UI. Account registration and the business license remain separate steps. Unemployment — DOES uses FR-500 ownership, location and acquisition facts to determine UI liability, then advises the employer of liability and effective quarters. Its six-digit UI number differs from the FEIN and OTR business number.
D.C.: new business FR-500 registration D.C.: unemployment employer registration questionsKeep this reading in your learning library.
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