|
State |
State Payroll Taxes |
State W-4 Form |
Local Payroll Taxes |
Reciprocal States (pay taxes where the employee lives instead of where they work) |
|
Alabama |
|
Yes |
None |
|
|
Alaska |
No SIT |
N/A |
None |
None |
|
Arizona |
|
Form A-4 |
None |
California, Indiana, Oregon and Virginia |
|
Arkansas |
|
None |
None |
|
|
California |
|
Yes |
None |
|
|
Colorado |
|
Yes |
None |
|
|
Connecticut |
|
None |
None |
|
|
Delaware |
|
Yes |
None |
|
|
District of Columbia (D.C.) |
|
None |
Maryland, Virginia |
|
|
Florida |
No SIT |
N/A |
None |
None |
|
Georgia |
|
None |
None |
|
|
Hawaii |
|
None |
None |
|
|
Idaho |
|
None |
None |
|
|
Illinois |
|
Yes |
Iowa, Kentucky, Michigan and Wisconsin |
|
|
Indiana |
|
Yes |
Kentucky, Michigan, Ohio, Pennsylvania,Wisconsin |
|
|
Iowa |
|
Yes |
Illinois |
|
|
Kansas |
|
Yes |
None |
|
|
Kentucky |
|
Yes |
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin |
|
|
Louisiana |
|
None |
None |
|
|
Maine |
|
None |
None |
|
|
Maryland |
|
Yes |
Pennsylvania, Virginia, Washington DC, West Virginia |
|
|
Massachusetts |
|
None |
None |
|
|
Michigan |
|
Yes |
Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin |
|
|
Minnesota |
|
None |
Michigan, North Dakota |
|
|
Mississippi |
|
None |
None |
|
|
Missouri |
|
Yes |
None |
|
|
Montana |
|
None |
North Dakota |
|
|
Nebraska |
|
None |
None |
|
|
Nevada |
No SIT |
N/A |
None |
None |
|
New Hampshire |
No SIT |
N/A |
None |
None |
|
New Jersey |
|
Yes |
Pennsylvania |
|
|
New Mexico |
|
None |
None |
|
|
New York |
|
Yes |
None |
|
|
North Carolina |
|
None |
None |
|
|
North Dakota |
|
None |
Minnesota, Montana |
|
|
Ohio |
|
Yes |
Indiana, Kentucky, Michigan, Pennsylvania, West Virginia |
|
|
Oklahoma |
|
None |
None |
|
|
Oregon |
|
Yes |
None |
|
|
Pennsylvania |
Flat SIT Rate |
Yes |
Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia |
|
|
Puerto Rico |
|
None |
None |
|
|
Rhode Island |
|
None |
None |
|
|
South Carolina |
|
None |
None |
|
|
South Dakota |
No SIT |
N/A |
None |
None |
|
Tennessee |
No SIT |
N/A |
None |
None |
|
Texas |
No SIT |
N/A |
None |
None |
|
Utah |
|
None |
None |
|
|
Vermont |
|
None |
None |
|
|
Virginia |
|
None |
Kentucky, Maryland, Pennsylvania, Washington D.C., West Virginia |
|
|
Washington |
No SIT |
N/A |
None |
None |
|
West Virginia |
|
Yes |
Kentucky, Maryland, Ohio, Pennsylvania, Virginia |
|
|
Wisconsin |
|
None |
Illinois, Indiana, Kentucky, Michigan |
|
|
Wyoming |
No SIT |
N/A |
None |
None |
The information contained within this document is subject to change. The information is for educational purposes only and should not be construed as legal advice, direction, or consent.