State by State Payroll Tax And Registration Guide

Businesses that have employees need to be aware of their state payroll and state unemployment tax obligations. If there is a state income tax, employers have to withhold the tax from their employees’ paychecks, file periodic reports, and remit the taxes to the state. Before a company can do that, it first has to register for a state tax account.

Employers are also responsible for reporting and paying state unemployment insurance taxes. This, too, requires a registration, in this case, for a state unemployment tax account (SUTA).

Income tax rates and unemployment tax rates vary from state to state. Procedures for filing and paying the taxes vary as well. For these reasons, you should know what the rules are in the state or states where you do business. This guide provides information on each state’s tax account registration, withholding, unemployment tax, payroll documentation, and resources where you can find out more.

Alabama

Tax account registration information

Businesses that pay employees in Alabama must register with the AL Department of Revenue My Alabama Taxes site to receive a tax withholding account number in 3-5 days and register with the AL Department of Labor eGov site for a state unemployment insurance (SUI) account number.

Department of Revenue withholding account number format: 0000999999 or R999999999 (R and 9 digits)

Department of Labor unemployment compensation (UC) account number format: 9999999999 (9 digits)

Required payroll documentation

Here's what Alabama employers should know about withholding information and unemployment reporting:

Withholding information

• Form A-1 (Employers Quarterly Return of Income Tax Withheld) is due by the last day of the month after the end of the quarter for which you are filing.

Unemployment reporting

• File quarterly unemployment compensation reports using Form UC-CR-4 and UC-10-R.

Alabama resources

• Dept. of Labor for unemployment taxes
• Dept. of Revenue for withholding taxes

Alaska

Tax account registration information

Before you can register for a tax account in Alaska, you’ll have to register your business with the state. Under Alaska’s business license statute AS 43.70, there’s no limit to how many licenses a business can have the same name. Once you have your name picked out, you’ll have to register it and apply for a new business license through Alaska’s Department of Commerce, Community, and Economic Development’s Division of Corporations, Business and Professional Licensing. To do this you’ll use forms 08-4181 and/or 08-4730.

Once your business is set up, you’ll then have to register as an employer with the Alaska Department of Labor if you employ one or more people for any portion of one or more days. To register online, visit myAlaska.

Required payroll documentation

Withholding information

Alaska imposes an Employment Security Tax on businesses and employees in the state. The wage base for this tax is $51,700 for 2025, and the standard tax rate is 1.50%.

Alaska resources

Dept. of Commerce, Community, and Economic Development’s Division of Corporations, Business and Professional Licensing

Dept. of Labor and Workforce Development

Arizona

Tax account registration information

Before your business can register for a tax account in Arizona, you must register your business with the state’s Corporations Division. The steps to do this include:

1. Choosing a business name that isn’t the same as or similar to a business name already in use.
2. Check the name availability with the Arizona Corporation Commission and secure the name.
3. Determine your entity type from corporation, nonprofit corporation, or limited liability company (LLC).
4. File with the Arizona Corporation Commission Corporations Division.

Once your business is properly and legally registered in Arizona, then you’ll apply for a tax account. All businesses in Arizona must register with the Arizona Department of Revenue to conduct taxable business activity in the state. This is done through the Arizona Business One Stop.

Required payroll documentation

Withholding information

Employers in Arizona are required to withhold employment taxes from their employees’ wages. All employers in Arizona must file a quarterly withholding tax return (A1-QRT) with the Arizona Department of Revenue to report their Arizona withholding tax liability. Quarterly filing dates are April 30, July 31, October 31, and January 31 of the following year. The state’s guide to employer withholding filing obligations is a helpful resource.

Arizona resources

• Dept. of Revenue
• Corporations Division

Arkansas

Tax account registration information

The first thing that any new business in Arkansas will have to do is register the business with the Arkansas Secretary of State.

1. Use the state’s Doing Business in Arkansas booklet as your guide.
2. Search for an available business entity name and follow the name availability guidelines.
3. File your new business entity with the state either online or with paper forms.

Once your business is registered, you’ll go through the Arkansas Department of Finance and Administration and use its Arkansas Taxpayer Access Point (ATAP) to pay business taxes in the state.

Required payroll documentation

The Arkansas Department of Finance and Administration governs the state’s tax withholdings.

Withholding information

Arkansas uses a progressive income tax. The top tax rate for Arkansas personal income tax has been reduced to 3.9% for 2025.

Employers also must withhold state unemployment insurance. The unemployment insurance tax rate for new employers in fiscal year 2025 is 2.0% on a taxable wage base of $7,000.

Use the appropriate forms and follow the deadlines for payments established by the department’s withholding tax branch.

Arkansas resources

Unemployment insurance: Workforce Connections UI Employer Services

State payroll taxes: Dept. of Finance and Administration

Business registration laws: Secretary of State

California

Tax account registration information

The first step to registering for a tax account in California is registering your business entity. The California Office of the Small Business Advocate offers guidelines for the process.

1. Choose your business structure. Common business structures include LLCs, C-Corps, and S-Corps.
2. Register your business with the California Secretary of State.

All businesses operating in the state need to be registered, file required taxes, register as an employer, and get any necessary business licenses or permits from the state, local counties, and cities. California’s Employment Development Department offers e-services for registering for tax accounts, registering a commercial employer account, and more.

Required payroll documentation

All businesses in the state are required to file state income taxes with the Franchise Tax Board.

Withholding information

In general, businesses in California must pay state payroll taxes when paying more than $100 in wages within a calendar quarter to one or more employees. Wages are considered to be compensation for services performed and include cash payments, commissions, bonuses, and the reasonable value of noncash payments like meals and lodging in exchange for services.

Employers have to register with the state’s Employment Development Department within 15 days of becoming an employer that meets the state’s payroll tax requirements.

In California, employers are responsible for withholding unemployment insurance. New employers pay 3.4% for the first two or three years. After that, rates vary, partly depending on how much the employer has paid in unemployment benefits. For 2025, rates range from 1.5% to 6.2%, with a taxable wage limit of $7,000 per employee per year.

Employers must also withhold employment training tax. The 2025 rate is 0.1%, with a taxable wage limit of $7,000 per employee per year.

California employers also withhold state disability tax. The 2025 rate is 1.2%, with no taxable wage limit or maximum per employee.

Employers also withhold personal income tax on both employees who are California residents as well as non-residents who work in California.

California resources

• Employment Development Dept.
• Franchise Tax Board

Colorado

Tax account registration information

Before you can operate a business in Colorado, you must register your business with the state. This is the first step to eventually being able to pay unemployment and payroll taxes in Colorado. To register a new business, follow the steps in the checklist provided by the Colorado Secretary of State:

• File a unique entity name and a trade name if you plan on using one.
• Register your business online.
• Maintain an up-to-date record with the Secretary of State’s Office. This may include filing an annual report.

Once your business is formed and registered in the State of Colorado, the next step is to set up a tax account with the Colorado Department of Revenue. This is done online at MyBizColorado or by filing a Colorado Sales Tax and Withholding Account Application, Form CR 0100.

Required payroll documentation

Colorado’s Department of Revenue publishes a withholding tax guide. This can help businesses navigate the process of payroll withholding and documentation.

Withholding information

Every employer in Colorado is governed by the state’s wage withholding laws. Specific requirements vary by business. In general, if federal wage withholding is required, so is withholding in Colorado. Wages that are exempt from federal withholding rules are generally exempt from Colorado withholding laws as well.

The Colorado Withholding Worksheet for Employers (Form DR 1098) is designed to help employers determine what they need to withhold for each employee. Depending on your business’s total annual withholding liability, you’ll have to file wage tax returns on a quarterly, monthly, or weekly basis.

Colorado resources

• Dept. of Revenue

Connecticut

Tax account registration information

To operate a business in Connecticut, the first thing you need to do is register your business. This is the first step to being able to pay the necessary unemployment taxes, payroll taxes, and other withholdings in Connecticut.

Businesses must register online using the myconneCT registration application (REG-1). Businesses must also register with the Connecticut Department of Labor in order to pay unemployment and workers’ compensation taxes.

Required payroll documentation

The Connecticut State Department of Revenue Services is the state department that operates myconneCT, which businesses in the state use to file tax returns and make tax payments.

Withholding information

Unemployment tax rates in Connecticut for 2025 are 2.2% for new employers and 1.1% to 8.9% for existing employers on the first $26,100 of each employee’s wages.

Covered employers must also withhold 0.5% of each employee’s taxable wages, up to the Social Security contribution limit, for the state’s paid family and medical leave initiative.

Connecticut resources

• Dept. of Revenue Services
• Dept. of Labor

Delaware

Tax account registration information

Delaware is a popular state for business registrations in the United States. Before you can operate in Delaware, you need to register your business. This is the first step toward being able to pay the necessary unemployment taxes. The Delaware Division of Corporations offers a step-by-step process for registering a business entity in Delaware.

Once you’re a registered business in the state, you’ll register with the Delaware Taxpayer Portal in order to pay taxes online. When you sign up, you’ll get an email with sign-in instructions to complete the process. You’ll need your FEIN or SSN number to complete the registration process.

Required payroll documentation

Withholding information

Delaware’s Division of Revenue outlines what employers need to do to meet their withholding requirements in the state. The withheld taxes should be paid to the Division of Revenue or a designated depository. Employers required to deduct and withhold taxes on a monthly basis have to do so on or before the 15th of the following calendar month, using Form W-1. Employers required to deduct and withhold taxes on a quarterly basis have to do so on or before the last day of the month following the end of each calendar quarter, using Form W-1Q. Employers required to deduct and withhold taxes on an eighth monthly basis must do so within three days (excluding state holidays and weekends) of the end of the tax period, using Form W-1A.

Delaware resources

• Division of Revenue
• Division of Corporations

District of Columbia (DC)

Tax account registration information

Account number(s) needed

Businesses that pay employees in Washington, DC, must register with the DC Office of Tax and Revenue (OTR) for an Employer Account Number and the DC Department of Employment Services (DOES) for an Employment Services Number.

OTR Employer Account Number format: 999999999999 (12 digits)

• Register online at the OTR's Combined Registration Application to receive the number within 3-5 business days.
• Find an existing Employer Account Number online or by contacting the DC Office of Tax and Revenue.

DOES Employment Services Number format: 999 999

• Register online at the DOES Employer Registration portal to receive the number immediately upon completion of the application.
• Find an existing Employer Account Number online at the DOES Employer Self-Service portal.

Required payroll documentation

Withholding

• File Form FR-900Q (Employer /Payor Withholding Tax Quarterly Return). See 2025 instructions. Washington, DC, personal income tax rates for 2025 range from 4.0% to 10.75%.

Unemployment

• File Form UC30 (Employer’s Quarterly Contribution and Wage Report).

DC resources

• Dept. of Employment Services for unemployment taxes
• Office of Tax and Revenue for withholding taxes

Florida

Tax account registration information

Before you can register for a tax account in Florida, you have to register your business with the Florida Division of Corporations. Once your business is formed and registered, you can use the Department of Revenue’s Business Tax Registration Application page to register to collect, accrue, and remit taxes in the state.

Required payroll documentation for Florida

Withholding information

Eligible Florida businesses must pay reemployment tax. Previously known as unemployment tax, this money is used to pay reemployment assistance benefits to eligible claimants. The tax is collected on the first $7,000 of each employee's wages.

Florida resources

• Division of Corporations
• Dept. of Revenue

Georgia

Tax account registration information

Before you can pay taxes in Georgia, you have to register your business. In general, you’ll need:

• The legal name, location, and mailing address of your business
• An Employer Identification Number from the federal government (if required for your business)
• An NAICS code
• The names, addresses, and Social Security numbers for all managing owners, officers, and partners of your business
• An email address for contact purposes

Business registration is done through the Georgia Tax Center. Once your business is registered,  use the state Department of Labor’s online tax registration service to register for an employer tax account.

Required payroll documentation

Withholding information

Any business that has employees (as defined by O.C.G.A. 48-7-100(4)) must register for a payroll withholding number. Registration takes place only once and remains in effect as long as your business has employees whose wages are subject to the state’s income tax withholding regulations.

Georgia resources

• Dept. of Revenue
• Dept. of Labor
• Employer’s Tax Guide

Hawaii

Tax account registration information

Account number(s) needed

Department of Taxation account number format: W99999999-99 (W and 8 digits-2 digits) or AA 999-999-9999-99

• Apply online for a new business tax account with Hawaii’s Department of Taxation. (Choose the “Register New Business License” option.)
• Find an existing tax account number (Choose the “Search Tax Licenses” option.)

Department of Labor and Industrial Relations unemployment insurance account number format: 999999999-9 (9 digits-1 digit)

• Create an account online.
• For help, see the state’s guide on creating an account.

Required payroll documentation

Withholding information

• File Form HW-14 (Periodic Withholding Tax Return) or e-file.
• See the Employer’s Withholding of State Income Tax page for more forms and the 117-page Employer’s Tax Guide booklet.

Unemployment

• Unemployment tax reports are due quarterly.
• Create an online profile, fill out Form UC-1, and pay taxes on the Hawaii UI employer website.

Hawaii resources

• Dept. of Taxation for withholding taxes
• Dept. of Labor and Industrial Relations for unemployment taxes
• Guide to creating an online profile for a UI account

Idaho

Tax account registration information

Account number(s) needed

Employers that pay employees in Idaho must register with the ID State Tax Commission for a Withholding Account Number and with the ID Dept. of Labor for a UI Account Number.

Tax Commission Withholding Account Number format: 9999 99999

Department of Commerce and Labor UI Account Number format: 9999999999 (10 digits)

• Register online at the State Tax Commission's Idaho Business Registration (IBR) system for income tax withholding and unemployment insurance accounts.

Required payroll documentation

Withholding

• Form 967 (Idaho Annual Withholding Report)

Unemployment

• Pay through the Employer Portal. For help, see Idaho Department of Labor’s Employer Handbook on Unemployment Insurance.

Idaho resources

• Dept. of Labor for unemployment taxes
• State Tax Commission for withholding taxes
• For more information, see the Getting Tax Permits page, Help With Unemployment Tax page, and Withholding Filing page.

Illinois

Tax account registration information

Account number(s) needed

Businesses that pay employees in Illinois must register with the IL Dept. of Revenue to receive an IL Taxpayer ID (with a SEQ number) and a Security Account Number.

Department of Revenue Taxpayer ID Number and Security Account Number format: 99-9999999 000 (12 digits, the company's EIN followed by a SEQ number)

• Register online with the Dept. of Revenue at MyTax Illinois using the company’s EIN to obtain a tax account number. You can also apply on paper with Form REG-1.
• Use MyTax Illinois to submit an ACH credit request.
• Find an existing Taxpayer ID:
  • On Form IL-941, Illinois Withholding Income Tax Return.
  • By contacting the Department of Revenue

Department of Employment Security Account Number format: 9999999 9 (8 digits)

• Register for a new unemployment insurance account number with the Illinois Department of Employment Security online at MyTax Illinois or on paper using the UI-1 form.

Required payroll documentation

Withholding

• Form IL-941 (Illinois Withholding Income Tax Return): This form is a good source of information used to balance wages and taxes withheld from prior quarters.

Unemployment

• IL UI 3/40 (Employer's Contribution and Wage Reporting): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Illinois resources

• Dept. of Employment Security for unemployment taxes
• Dept. of Revenue for withholding taxes

Indiana

Tax account registration information

Account number(s) needed

Businesses that pay employees in Indiana must register with the IN Department of Revenue for a taxpayer ID number and the IN Department of Workforce Development for a SUTA Account Number.

Taxpayer ID Number format: 99999 99999 999 or 99999 99999 999 9

• Apply online using the INBiz portal.
• You can also find an existing taxpayer ID number:
  • On Form WH-1 Withholding Tax Voucher
  • By contacting the Department of Revenue

SUTA Account Number format: 999999 or 999999A

• Apply online at the Dept. of Workforce Development's Uplink Employer Self Service portal to receive a SUTA Account Number immediately after completing registration.
• Find an existing SUTA Account Number:
  • On Form UC-1, Employer's Quarterly Contribution Report
  • By contacting the Depatment of Workforce Development

Required payroll documentation

Withholding

• WH-1 (Indiana Withholding Tax Form): This form is a good source of information used to balance wages and taxes withheld from prior quarters.

Unemployment

• Report wages via the Employer Self Service portal.

Indiana resources

• Dept. of Workforce Development for unemployment taxes
• Dept. of Revenue for withholding taxes

Iowa

Tax account registration information

Account number(s) needed

Employers that pay employees in Iowa must register with the Department of Revenue (IDR) for a withholding account number, and the Department of Workforce Development (IWD) for a state unemployment tax account (SUTA) number.

IDR Withholding Permit Number format: 99-9999999-999 (12 digits)

• Register for a withholding tax permit at the GovConnectIowa portal.
• Find an existing withholding permit number:
  • On Form IA 44-095, Employer's Quarterly Withholding Return
  • By contacting the Department of Revenue

IWD Unemployment Insurance Account Number format: 999999 (6 digits)

• Register online at the IWD's myIowaUI portal to receive the number. For information on how to register, see the New Business Fact Sheet.
• Find an existing UI Account Number at the myIowaUI portal (requires prior registration).

Required payroll documentation

Withholding

• Form 44-095 (Iowa Withholding Tax Quarterly Return): This form is a good source of information used to balance wages and taxes withheld from prior quarters.

Unemployment

• File reports and payments via the MyIowaUI system. You can use a payroll report that contains employee unemployment wages and employer contribution amounts.

Iowa resources

• Dept. of Revenue for withholding taxes
• Dept. of Workforce Development for unemployment taxes

Kansas

Tax account registration information

Account number(s) needed

Businesses that pay employees in Kansas must register with the Kansas Department of Revenue for a Withholding Account Number and the Department of Labor for an Employer Serial Number.

Withholding Account Number format: 0036-099999999F01 or 999-099999999Z99

• Apply online at the Department of Revenue's Customer Service Center to receive a Withholding Account Number.
• Find an existing Withholding Account Number:
  • On Form KW-5, Withholding Tax Deposit Report
  • By contacting the DOR

Employer Serial Number format: 999999 or 9999999 (7 digits)

• Apply online at the DOL's Kansas Employer portal to apply for a state unemployment tax number.
• Find an existing state unemployment tax number:
  • On Form K-CNS 100, Quarterly Wage Report and Unemployment Tax Return
  • By contacting the DOL

Required payroll documentation

Withholding

• Form KW-5 (Kansas Withholding Tax Deposit Report): This form is a good source of information to balance state tax withheld amounts from previous quarters.

Unemployment

• K-CNS 100 (Quarterly Wage Report and Unemployment Tax Return): This form is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Kansas resources

• Dept. of Labor for unemployment taxes
• Dept. of Revenue for withholding taxes

Kentucky

Tax account registration information

Account number(s) needed

Businesses that pay employees in Kentucky must complete a Kentucky Tax Registration Application to register with the Kentucky Department of Revenue. This can be done online through the Kentucky Online Gateway. They must also obtain an unemployment insurance account, which can be established at Kentucky’s unemployment insurance self-service website.

Withholding Account Number format: 999999

• Register online with the Department of Revenue to receive a Withholding Account Number. For additional help, see the Kentucky DOR Tax Registration Information page.
• Find an existing Withholding Account Number:
  • On Forms K-1 or K-E, Employer's Quarterly or Annual Reconciliation of Income Tax Withheld
  • By contacting the Department of Revenue

Unemployment Compensation (UC) Account Number format: 99999999 (8 digits)

• Register online at the state's Unemployment Insurance Self-Service portal for an Employer ID Number and Unemployment Insurance (UI) Tax Rate.
• Find an existing UI account number:
  • On Form UI-3
  • The Unemployment Insurance Self-Service Web

Kentucky resources

• Kentucky Career Center for unemployment taxes
• Dept. of Revenue for withholding taxes
• Withholding Kentucky Income Tax: Instructions for Employers

Louisiana

Tax account registration information

Account number(s) needed

Businesses that pay employees in Louisiana must register with the state Department of Revenue for a Revenue Account Number and the Louisiana Workforce Commission for a State ID Number.

Revenue Account Number format: 9999999-999 (7 digits-3 digits)

• To apply for a revenue account number to register for withholding tax, you can apply online using the LDR Online Business Registration application. Or you can apply by mail using Form R-16019 and sending it to the address on the form.
• Find an existing Account Number:
  • On Form L-1, Employer's Return of Income Tax Withheld
  • By contacting the Dept. of Revenue

State ID Number format: 999999 9

• Apply online at the Workforce Commission's Unemployment Tax Account Application page to receive a State ID Number.
• Find an existing State ID Number:
  • At the Louisiana Wage and Tax System
  • By contacting the Workforce Commission

Required payroll documentation

Withholding

• L-1 (Employer's Quarterly Return of Louisiana Withholding Tax): This form is a good source of information used to balance taxes withheld from prior quarters.

Unemployment

• The Louisiana Wage and Tax System

Louisiana resources

• Workforce Commission for unemployment taxes
• Dept. of Revenue for withholding taxes
• Withholding tax information
• Revenue account number application instructions

Maine

Tax account registration information

Account number(s) needed

Businesses that pay employees in Maine must register with Revenue Services for a Withholding Account Number and the Department of Labor (DOL) for an Employer Account Number. Apply online for both account numbers.

Withholding Account Number format: 9999999999 (10 digits)

• Apply for a Maine income tax withholding account online via the Maine Tax Portal.
• Find an existing Withholding Account Number:
  • On Form 941ME Income Tax Withholding Quarterly Return
  • By contacting Revenue Services

DOL Employer Account Number format: 99-9999999AA (9 digits and 2 letters) or 99-999999900 (9 digits and 00)

• Apply online at the Department of Labor’s Bureau of Unemployment Insurance Tax self-service portal to register for an Employer Account Number.
• Find an existing Employer Account Number:
  • By signing on to the self-service portal
  • By contacting the Department of Labor

Required payroll documentation

Withholding

• Form 941ME (Employer's Return of Maine Income Tax Withholding): This form is a good source of information to balance state tax withheld amounts from previous quarters.

Unemployment

• Form ME UC-1 (Maine Department of Labor Unemployment Contributions Report): This form is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Maine resources

• Dept. of Revenue Services for withholding taxes
• Dept. of Labor for unemployment taxes
• Unemployment Employer Services information
• Income Tax Withholding FAQ

Maryland

Tax account registration information

Account number(s) needed

Businesses that pay employees in Maryland must register with the Comptroller for a Central Registration Number and an Employer Account Number. Apply online at the Maryland Tax Connect site for both numbers.

Maryland Central Registration Number (CRN) format: 99999999 (8 digits)

• Obtain a Central Registration Number from the Office of the Comptroller via the Maryland Tax Connect self-service portal
• Find an existing CRN:
  • On Form MW 506, Employer’s Return of Income Tax Withheld
  • By contacting the Comptroller

Maryland Employer Account Number (EAN) format: 9999999999 (10 digits)

• Obtain an Employer Account Number from the office of the Comptroller via the Maryland Tax Connect self-service portal or the BEACON system.
• Find an existing EAN:
  • On Form DLLR/OUI 15, Unemployment Insurance Quarterly Contribution Report
  • By contacting the Department of Labor

Required payroll documentation

Withholding

• MW 506 (Employer's Return of Income Tax Withheld): This form is a good source of information used to balance the amount of income tax withheld in prior quarters.

Unemployment

• Each quarter, file contribution reports and pay UI taxes: This report is eFiled electronically so you can use a payroll report that contains employee unemployment wages and employer contribution amounts.

Maryland resources

• Comptroller for withholding taxes
• Dept. of Labor for unemployment taxes

Massachusetts

Tax account registration information

Account number(s) needed

Businesses that pay employees in Massachusetts must register online with the MassTaxConnect system and register with the Department of Unemployment Assistance (DUA) to receive an Employer Account Number. The state also requires employers to register their payroll provider with the Department of Unemployment Assistance as an authorized third-party administrator to allow the provider to file unemployment taxes in Massachusetts.

Department of Revenue Federal Identification Number format: WTH-99999999-999 (WTH-8 digits-3 digits).

• Register with the MassTaxConnect system to file and pay taxes to the Massachusetts Department of Revenue (DOR).
• To find an existing identification number, contact the DOR.

Paid Family Leave Identification Number format: PFM-99999999-999 (PFM-8 digits-3 digits).

• Register online with your existing DOR account.

DUA Employer Account Number format: 99999999 (8 digits)

The new Unemployment Services for Employers system has replaced the UI online system. Use the new system to register your business.

Required payroll documentation

Withholding

• M-941 (Employer's Return of Income Taxes Withheld): This form is a good source of information used to balance the amount of income tax withheld in prior quarters.

Unemployment

• Employment Wage and Detail Report: This is filed online. You can use a payroll report that contains the same data you would report SSN, Employee Name, UI Gross Wages, Taxable Wages, UI Contribution, UHI Contribution, and Workforce Training Fund amounts.

Massachusetts resources

• Labor and Workforce Development for unemployment taxes
• Dept. of Revenue for withholding taxes

Michigan

Tax account registration information

Account number(s) needed

Businesses that pay employees in Michigan must register with the Department of Treasury for a Withholding Account Number and the MI Unemployment Insurance Agency for a UI Account Number.

Withholding Account Number format: 99-9999999 (2 digits-7 digits)

• Apply online using an existing EIN at the Michigan Treasury Online portal (instructions here).
• Contact the agency for registration related questions via the Michigan Department of Treasury site.

UI Account Number format: 9999999 or 99999 99999

Apply online at the Unemployment Insurance Agency's eRegistration portal to receive a UI Account Number.

• Find an existing UI Account Number:
  • On UIA Form 1028, Employer's Quarterly Wage/Tax report
  • By contacting the Unemployment Insurance Agency via the Labor and Economic Opportunity site

Required payroll documentation

Withholding

• Form 5080 (Sales, Use and Withholding Taxes Monthly / Quarterly Return): This is a combined tax return. It can be used as a source of information to balance the withholding taxes paid in prior quarters.

Unemployment

• Employer's Quarterly Tax Report. This return is a good source of information to use to balance employee gross wages, excess wages and taxable wages as well as any employer contributions made in prior quarters.

Michigan resources

• Dept. of Treasury for withholding taxes
• Labor and Economic Opportunity for unemployment taxes

Minnesota

Tax account registration information

Account number(s) needed

Businesses that pay employees in Minnesota must register online with the Department of Revenue for a Tax ID Number and online with Minnesota Unemployment Insurance for an Unemployment Insurance Employer Account Number. The state requires employers to register their payroll provider as an authorized third-party administrator with the revenue and unemployment agencies to allow the provider to file and pay taxes in Minnesota.

Department of Revenue Tax ID Number format: 9999999 (7 digits)

• Register online at the Department of Revenue e-Services to receive a Tax ID Number.
• Find an existing Tax ID Number:
  • At Minnesota Revenue's e-Services portal
  • By contacting the DOR

Unemployment Insurance (UI) Employer Account Number format: 9999999 (7 digits) or 09999999-0999 (9 digits-4 digits)

• Register online at Minnesota Unemployment Insurance to receive a UI Employer Account Number.
• Find an existing UI Employer Account Number:
  • At Unemployment Minnesota's Employer Self Service portal
  • By contacting MN Unemployment Insurance

Required payroll documentation

Withholding

• For many businesses, withholding payments must be made electronically. Use a payroll report that contains Employee SSN, Quarterly Wages Paid and Withheld Amounts.

Unemployment

• Unemployment Quarterly UI Wage Detail reports are filed electronically. Use a payroll report that contains Employee Name, SSN, Gross Wages, and Paid Hours Worked.

Minnesota resources

• Dept. of Revenue for withholding taxes
• Minnesota Unemployment Insurance for unemployment taxes

Mississippi

Tax account registration information

Account number(s) needed

Businesses that pay employees in Mississippi must register with the Department of Revenue for a Withholding Account Number and the Department of Employment Security (MDES) for an Employer Account Number.

Withholding Account Number format: 9999-9999 or 99-999 9999 9

Apply for a new withholding account using the Department of Revenue’s online TAP system.

• Find an existing Withholding Account Number:
  • On Employer's Withholding Tax Return or via the TAP system
  • By contacting the DOR
• See Employer Instructions for more information on withholding income tax.

MDES Employer Account Number format: 99-99999-#-99

• Apply online for an Employer Account Number with the Mississippi Department of Employment Security to report and file unemployment taxes.
• Find an existing Employer Account Number:
  • On Form UI-2, Employer's Quarterly Wage Report
  • By contacting the MDES

Required payroll documentation

Withholding

• The withholding returns are eFiled along with the remittance amounts. Use a Payroll report that contains Employee SSN, Quarterly Wages Paid, and Withheld Amounts.

Unemployment

• UI Wage reports are filed electronically. Use a payroll report that contains SSN, Employee Last Name, Employee First Name, Employee MI, and State Quarter Taxable Gross Wages.

Mississippi resources

• Dept. of Revenue for withholding taxes
• Dept. of Employment Security for unemployment taxes

Missouri

Tax account registration information

Account number(s) needed

Businesses that pay employees in Missouri must register with the Department of Revenue for a Withholding Account Number and the Department of Labor and Industrial Relations for an Employer Account Number. Apply for both online at the Missouri Department of Revenue MyTax portal.

Withholding Account Number format: 99999999 (8 digits)

• Apply online at the MyTax portal to receive the account number.
• Find an existing Withholding Account Number:
  • On Form MO-941, Employer's Return of Income Taxes Withheld
  • By contacting the Department of Revenue

Employer Account Number format: 999999-9-999-9999

• Apply online at the MyTax portal to receive the account number.
• Find an existing Employer Account Number:
  • On Employer's Quarterly Contribution and Wage Report
  • By contacting the Department of Labor

Required payroll documentation

Withholding

• MO-941 (Employer's Return of Income Taxes Withheld): This form is a good source of information to balance state tax withheld amounts from previous quarters.

Unemployment

• Quarterly Contribution and Wage Report and Quarterly Employee Wage Listing: This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Missouri resources

• Dept. of Labor for unemployment taxes
• Dept. of Revenue for withholding taxes

Montana

Tax account registration information

Account number(s) needed

Businesses that pay employees in Montana must register with the Department of Revenue (DOR) for a Withholding Account Number and the Department of Labor and Industry (DLI) for a Unemployment Insurance (UI) Account Number.

DOR Withholding Account Number format: 9999999-999-WTH (7 digits-3 digits-WTH)

• Apply for a withholding tax account at the Montana Department of Revenue online through the TAP System or by mail using Form GenReg
• Find an existing Withholding Account Number:
  • On the Montana Withholding Tax Payment Voucher
  • By contacting the DOR

UI Account Number format: 999 9999

• Apply online at the DLI's UI eServices for Employers portal for a new UI account.
• Find an existing UI Account Number:
  • On the Employer's Quarterly Contribution Return
  • By contacting the DLI

Montana resources

• Dept. of Labor and Industry for unemployment taxes
• Dept. of Revenue for wage withholding

Nebraska

Tax account registration information

Account number(s) needed

Businesses that pay employees in Nebraska must register with the Department of Revenue for an Identification Number and the Department of Labor for an Unemployment Insurance (UI) Account Number.

DOR Identification Number format: 99999999 (9 digits)

• Apply online or complete Nebraska Tax Application, Form 20 and submit the form by mail to the address or fax number on the form.
• Find an existing ID Number:
  • On Form 501N, Employer's Monthly Withholding Deposit coupon
  • By contacting the DOR

UI Account Number format: 9999999999 (10 digits)

• Register with NEworks to activate your account. For more information, see the Unemployment Tax Account Instructions from the Nebraska DOL.
• Find an existing Account Number:
  • On Form UI-11T, Combined Tax Report
  • By contacting the DOL

Required payroll documentation

Withholding

• 941N (Nebraska Income Tax Withholding Return): This return is a good source of information to balance state tax withheld amounts from previous quarters.

Unemployment

• UI-11T and UI-11W: These returns are good sources of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Nebraska resources

• Dept. of Labor for unemployment taxes
• Dept. of Revenue for withholding taxes

Nevada

Tax account registration information

Account number(s) needed

The Nevada Department of Employment, Training and Rehabilitation (DETR) Employer Account Number format: 999999.99-9

The Nevada Unemployment Insurance (NUI) Employer Self-Service (ESS) portal has been updated with new features. The Nevada Unemployment Insurance page may post followup information and support material.

DETR Modified Business Tax Account Number format: 999999.99-9

Nevada does not have a state income tax for businesses with gross revenues of less than $4 million in a fiscal year (businesses above that threshold must pay a Commerce Tax). There is, however, a payroll tax, called the Modified Business Tax (MBT), for businesses operating within the state that have employees.

Required payroll documentation

Unemployment

Employer's Quarterly Contribution and Wage Report: This report is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Nevada resources

• Dept. of Employment, Training and Rehabilitation (DETR) for unemployment tax
• Dept. of Taxation for withholding tax and modified business tax (MBT)
• Modified Business Tax FAQs
• DETR Quarterly Reporting Information

New Hampshire

Tax account registration information

Account number(s) needed

Businesses that pay employees in New Hampshire must register with the Department of Employment Security (NHES) for an Employer Account Number for unemployment tax.

New Hampshire has no state income tax, so there is no state withholding tax.

Businesses with gross incomes above $109,000 must file and pay a business profits tax (BPT).

NHES Employer Account Number format: 000-999999

• File an Employer Status Report online to register with the New Hampshire Department of Employment Security.
• Find an existing Employer Account Number using the NHES Reporting portal.

New Hampshire resources

Dept. of Employment Security

New Jersey

Tax account registration information

Account number(s) needed

Businesses that pay employees in New Jersey must register with the Division of Revenue and Enterprise Services for an Employer Registration Number, which is used for both NJ withholding and unemployment taxes. You can register online.

Division of Taxation and Department of Labor and Workforce Development Employer Registration Number format: 999999999/999 (9 digits/3 digits)

• For help with registering, contact the NJ Division of Revenue and Enterprise Services.

Required payroll documentation

Withholding and Unemployment

• NJ927 and WR30 (Employer's Quarterly Report): You can use a payroll report that contains NJ Gross Wages Paid, Income Tax Withheld as well as contributions for unemployment insurance, Healthcare Subsidy, Workforce Development, Disability Insurance, and Family Leave Insurance.

New Jersey resources

• Dept. of Labor and Workforce Development for unemployment taxes
• Division of Taxation for withholding taxes
• Division of Revenue and Enterprise Services help with registration

New Mexico

Tax account registration information

Account number(s) needed

Businesses that pay employees in New Mexico must register with the Department of Taxation and Revenue for a New Mexico Business Tax Identification Number (NMBTIN). This was formerly called the Combined Reporting System Number (CRS). Businesses also must register with the Department of Workforce Solutions (DWS) for an Employer Account Number.

NMBTIN format: 01-999999-99-9

• Apply online at the NM Taxpayer Access Point portal to receive a New Mexico Business Tax ID. This number is also used for NM Workers’ Compensation payments and filing.
• Find an existing CRS ID Number:
  • On Form CRS-1, Combined Report System
  • By contacting the Department of Taxation and Revenue

New Mexico Department of Workforce Solutions format: 99-9999-9

• Apply online at the DWS's UI Registration portal to receive an account number.
• Find an existing Employer Account Number:
  • On Employer's Quarterly Wage and Contribution Report.
  • By contacting the DWS

Required payroll documentation

Withholding

• CRS-1: This combined filing return is a good source of information for balancing withholding tax from prior quarters.

Unemployment

• ES903 (Employers Quarterly Wage Contribution Report): This report is a good source of information to use to balance employee total wages paid and employer contributions made in prior quarters. This return can be filed electronically.

New Mexico resources

• Dept. of Workforce Solutions (DWS) for employment services
• DWS information and resources for unemployment taxes
• Taxation and Revenue Department for withholding taxes

New York

Tax account registration information

Account number(s) needed

New York Department of Taxation and Finance Withholding ID format: 99-9999999 (2 digits-7 digits, but number may include an optional check digit)

• Create a Business Online Services Account. For help, see the demo on business account creation.
• Register for a combined withholding and unemployment tax ID.
• File withholding tax online with the NYS-45 Web File system (instructions).
• Find an existing Withholding ID:
  • On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
  • By contacting the Dept. of Taxation and Finance

New York Department of Labor Employer Registration Number (ERN) format: 99-99999 9 or 9999999-9 (7 digits-1 digit)

• Register using the same NYS-45 application you use for withholding.
• Find existing ERN:
  • On Form CT-198 Corporation Tax Account Information
  • On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
  • By contacting the NYS Department of Labor

Required payroll documentation

Withholding and Unemployment

• NYS-45: This return is a good source of information to be used when balancing unemployment total wages, subject wages and employer contribution amounts as well as NY State, New York City and Yonkers withholding tax.

New York resources

• Dept. of Taxation and Finance for withholding taxes
• Dept. of Labor for unemployment taxes

North Carolina

Tax account registration information

Account number(s) needed

Businesses that pay employees in North Carolina must register with the Department of Revenue (DOR) for a DOR Account ID and register with the Division of Employment Security for an Employment Security Account ID.

DOR Account ID format: 999999999 (9 digits)

• Register online with the DOR to receive a Withholding Account ID.
• To find an existing DOR account ID or for more information, contact the NC Department of Revenue.

NC Employment Security Account Number format: 99-99-999 or 99-99-999 9 (8 digits)

• Register online with the Employment Security Commission to receive the Employment Security Account number.
• To find a current Employment Security Account Number, or for more information, contact the NC Division of Employment Security.

Required payroll documentation

Withholding

• NC-5 (North Carolina Withholding Return): NC-5 is used for monthly or quarterly employers. Semi-weekly deposits are done via ACH. This return is a good source of information to balance State tax withheld amounts from previous quarters.

Unemployment

• NCUI-101 (Employer's Quarterly Tax and Wage Report): This report is a good source of information to use to balance Total wages Paid, Taxable Wages Paid, and employer contribution amounts for prior quarters.

North Carolina resources

• Dept. of Revenue for withholding taxes
• Division of Employment Security for unemployment taxes

North Dakota

Tax account registration information

Account number(s) needed

Businesses that pay employees in North Dakota must register with the State Tax Commissioner for State Tax Identification Number and Job Service ND for an Employer Account Number.

State Tax Commissioner Withholding Account Number format: 999999999-99 (9 digits-2 digits)

• Apply online at the State Tax Commissioner's Taxpayer Access Point portal for an Identification Number.
• Find an existing Identification Number:
  • On Form 306, Income Tax Withholding Report
  • By contacting the State Tax Commissioner

North Dakota Job Service Employer Account Number format: 9999-999

• Register for an unemployment insurance account
• Find an existing Employer Account Number:
  • On Employer’s Contribution and Wage Report
  • By contacting Job Service ND

North Dakota resources

• State Tax Commissioner for withholding taxes
• Job Service for unemployment taxes

Ohio

Tax account registration information

Account number(s) needed

Businesses that pay employees in Ohio must register with the Department of Taxation for a Withholding Account Number and the Department of Job and Family Services (ODJFS) for an Employer Account Number.

Department of Taxation Withholding Account Number format: 59-999999-9

• Apply online at the Ohio Business Gateway (OBG) to receive an account number.
• Find an existing Withholding Account Number:
  • On Form IT-501, Employer's Payment of Ohio Tax Withheld
  • By contacting the Department of Taxation

ODJFS Employer Account Number format: 9999999-99-9 (7 digits-2 digits-1 digit)

• Register online using Ohio’s Unemployment Insurance Tax System, the SOURCE, or register by mail using Form JFS 20100.
• Find an existing Employer Account Number:
  • On Employer's Quarterly Contribution and Wage Report
  • By contacting the Department of Job and Family Services

Ohio resources

• Dept. of Taxation for withholding taxes
• Dept. of Job and Family Services for unemployment taxes
• Employer’s Guide to Unemployment Insurance in Ohio

Oklahoma

Tax account registration information

Account number(s) needed

Businesses that pay employees in Oklahoma must register with the OK Tax Commission (OTC) for a Withholding Account Number and register with the OK Employment Security Commission (OESC) for a State Unemployment Tax (SUTA) Account Number. The state requires employers to register their payroll provider with the OTC and the OESC as an authorized third-party administrator to allow the provider to file and pay state taxes.

Withholding Account Number format: WTH-99999999-99 (3 letters-8 digits-2 digits)

• Register online to receive a Withholding Account Number.
• Find an existing Withholding Account Number:
  • Online at the OTC's OK Taxpayer Access Portal (OKTAP)
  • By contacting the OTC

SUTA Account Number format: 99-9999999 (2 digits-7 digits)

• The Employment Security Commission is currently transitioning from the EZ Tax system to the new Employer Portal. During the transition, employers only need one ID for both systems and can switch between the two. Register with the portal.
• Find an existing SUTA Account Number by contacting the OESC.

Required payroll documentation

Withholding

• OK WTH 10001 (Oklahoma Quarterly Wage Withholding Tax Return): This return is a good source of information to use to balance Wages Paid and Taxes Withheld.

Unemployment

• OK OES 3 (Employer's Quarterly Contribution Report): This return is filed electronically. You can use a payroll report that contains Employee Name, SSN, total wages and taxable wages as well as employer contribution amounts to balance prior quarters.

Oklahoma resources

• Tax Commission for withholding taxes
• Employment Security Commission for unemployment taxes
• Short video on the new OESC Employer Portal

Oregon

Tax account registration information

Account number(s) needed

Businesses that pay employees in Oregon must register with the Department of Revenue. You will receive a Business Identification Number (BIN) in 30 days if registering online and in 60 days if registering on paper.

BIN format: 9999999-9 (7 digits-1 digit). BIN can be used for withholding and unemployment.

After you receive your BIN, sign up for the online portal. You can use this system for both your state withholding tax and unemployment insurance tax.

• Find an existing BIN:
  • Online at the Oregon Secretary of State Secure Access System
  • By contacting the Oregon DOR

Required payroll documentation

Withholding and Unemployment

• Oregon Combined Payroll Tax Report: This report is filed electronically and it is a combined report. This covers Form OQ, Form 132 and Schedule B. You can use a payroll report that contains Total UI Subject wages, SSN, Employee Name, Hours Worked, and State Withholding Taxes.

Oregon resources

• Dept. of Revenue
• Withholding and payroll taxes information
• Oregon Combined Payroll Tax Report instructions booklet

Pennsylvania

Tax account registration information

Account number(s) needed

Complete an online business tax registration with the Pennsylvania Department of Revenue to register for withholding, unemployment compensation, and other business taxes. The Department of Revenue and the Department of Labor and Industry share this system. However, the Department of Labor and Industry issues and administers unemployment compensation accounts. When you complete your business tax registration, you can apply for an account number on the Keystone system to pay UI taxes online.

Department of Revenue Employer Account Number format: 99999999 (8 digits) or 9999-9999

• Find an existing Employer Account Number:
  • On Form PA W-3, Employer Quarterly Return of Withholding Tax
  • By contacting the Department of Revenue

Department of Labor and Industry UC Account Number format: 99-99999 9

• Register for an Unemployment Compensation account number using MyPath to register for business tax (same process as applying for a withholding tax ID).
• Find an existing UC Account Number:
  • On Form UC-2, Employer's Report for Unemployment Compensation
  • On the Retrieve UC Employer Account Number page

Pennsylvania resources

• Dept. of Labor and Industry for unemployment taxes
• Dept. of Revenue for withholding taxes
• Dept. of Revenue customer support and FAQs

Rhode Island

Tax account registration information

Account number(s) needed

Register with the Rhode Island Division of Taxation using a Business Application for Registration (BAR) form either online or by mail. This registers the business for both an income tax withholding account and an unemployment insurance account.

Division of Taxation Withholding Account Number format: 99-9999999 (2 digits-7 digits)

Department of Labor and Training Employer Account Number format: 9999999999 (10 digits)

• Apply online for both accounts at the RI Division of Taxation Combined Online Registration Service.
• Find an existing Employer Account Number:
  • On Form TX-17, Employers Quarterly Wage Report
  • By contacting the Division of Taxation

Required payroll documentation

Withholding

• Form RI-941 (D, M, Q, QM) Withholding Return: This return is a good source of information to use to balance RI taxes withheld. D, M, Q, and QM refer to the filing frequency (e.g., daily, monthly, quarterly, quarter-monthly).

Unemployment

• Quarterly Tax and Wage Report: This report is a good source of information to use to balance Employee Total Wages and employer contributions for prior quarters.

Rhode Island resources

• Division of Taxation for withholding taxes
• Dept. of Labor and Training for unemployment taxes

South Carolina

Tax account registration information

Account number(s) needed

Businesses that pay employees in South Carolina must register with the Department of Revenue (DOR) for a Withholding Number and the Department of Employment and Workforce (DEW) for a DEW Account Number.

DOR Withholding Account Number format: 99999999-9 (8 digits-1 digit)

• Register online at the DOR's MyDORWAY.
• Find an existing Withholding Number:
  • On Form WH-1605 (Withholding Quarterly Return) or WH-1606 (Employer's Fourth Quarter/Annual Reconciliation)
  • By contacting the DOR

DEW Account Number format: 999999 or 0099999

• Register for an account with the Department of Employment and Workforce using the DEW Employer Registration portal to receive an Employer Account Number (EAN).
• Find an existing DEW Employer Account Number:
  • On the Employer Quarterly Contribution and Wages Report
  • By contacting the DEW

Required payroll documentation

Withholding

• Withholding Quarterly Tax Return: This return is a good source of information to use to balance SC Income tax for prior quarters.

Unemployment

• Employer Quarterly Contribution and Wage Report: This report is a good source of information to use to balance Employee Total Wages and employer contributions for prior quarters.

South Carolina resources

• Dept. of Revenue for withholding tax
• Dept. of Employment and Workforce for unemployment insurance tax
• South Carolina Business One Stop

South Dakota

Tax account registration information

Account number(s) needed

Businesses that pay employees in South Dakota must register with the Department of Labor and Regulation (DLR) for an Reemployment Assistance (formerly called Unemployment Insurance) Tax Account Number.

DLR Reemployment Assistance Tax Account Number format: 9999.-9-9 or 0999999

• Register with the SD Dept. of Labor and Regulation
  • For registration matters, contact the DLR

South Dakota does not have an individual state income tax, so there’s no state withholding.

Required payroll documentation

Unemployment

• Employer's Quarterly Contribution, Investment Fee and Wage Report: This report is a good source of information to use to balance Employee Total Wages and employer contributions for prior quarters.

South Dakota resources

• Dept. of Labor and Regulation for reemployment assistance tax

Tennessee

Tax account registration information

Account number(s) needed

Employers in Tennessee must register online to determine if they have to pay unemployment insurance premiums. Tennessee has modernized its unemployment tax system. Register for and access the system through the employer e-Services portal at jobs4TN.

The Department of Labor and Workforce Development ID format is 9999-999-9

Tennessee has no state personal income tax, so there are no withholding requirements.

Required payroll documentation

Unemployment

• Previous Forms LB-0456 and LB-0851: Use any report that contains SSN, First name, Middle Initial, Last Name, and Total Wages Paid by Quarter.

Tennessee resources

• Dept. of Labor and Workforce Development
• Unemployment Insurance Tax
• Resources for using Tennessee’s unemployment tax system

Texas

Tax account registration information

Account number(s) needed

The Texas Unemployment System (TxUS) UI Tax Modernization project is under way. It is replacing the Unemployment Tax Services (UTS) and Unemployment Tax Registration (UTR) system and will be faster and have more features.

Until the new system is launched, businesses that pay employees in Texas and are liable for unemployment taxes should register with the Texas Workforce Commission (TWC) using the Unemployment Tax Services (UTS) system. Texas also requires employers to register their payroll provider with the TWC as an authorized third-party administrator to allow the provider to file and pay unemployment taxes.

TX Workforce Commission Account Number format: 99-999999-9 9

• Register online with the TWC for an account number.
• Find an existing TWC Account Number by contacting the TWC

Texas has no state income tax, so there is no state tax withholding, except for employees who live or work outside of Texas.

Required payroll documentation

Unemployment

• Use a payroll report that contains SSN, Employee Name, Quarterly Gross Wages, Quarterly Taxable Wages, and employer contribution amounts.

Texas resources

• Texas Workforce Commission
• Unemployment Tax Program
• Unemployment Tax registration information
• Updates on the progress of the new TxUS system

Utah

Tax account registration information

Account number(s) needed

Businesses that pay employees in Utah should register at the Taxpayer Access Point (TAP) to obtain a tax account with the State Tax Commission.

Utah State Tax Commission Withholding Account ID format: 99999999999 + WTH (11 digits + WTH)

• Use the TAP system to receive a Withholding Account Number.
• Find an existing Withholding Account Number:
  • On Form TC-941, Utah Withholding Return
  • By contacting the State Tax Commission

Utah Department of Workforce Services Employer Registration Number format: C 9-999999-9 or R 9-999999-9

If you only need an Unemployment Insurance account number, apply for a UtahID.

• Find an existing Employer Registration Number:
  • Through the UtahID system
  • By contacting the DWS

Required payroll documentation

Withholding

• TC-941 (Utah Withholding Return): This return is a good source of information to use to balance UT wages and tax withheld for prior quarters.

Unemployment

• Utah Employer Quarterly Wages List and Contribution Report: This report is a good source of information to use to balance Employee Total Wages Paid and employer contribution amounts paid for prior quarters.

Utah resources

• Dept. of Workforce Services for unemployment taxes
• State Tax Commission for withholding taxes
• Taxpayer Access Point (TAP) information
• Unemployment Tax Registration assistance

Vermont

Tax account registration information

Account number(s) needed

Employers that pay employees in Vermont must register with the Department of Taxes for a Withholding Account Number and register with the Department of Labor for an Employer Account Number.

Department of Taxes Withholding Account Number format: WHT99999999 (WHT and 8 digits)

• Register for a Business Tax Account with the Vermont Department of Taxes using the Sign Up box on the Vermont myVTax page.
• Find an existing Withholding Account Number:
  • On Employer's Quarterly Wage Report or Employer's Annual Wage Report
  • By contacting the Department of Taxes

Vermont Department of Labor Employer Account Number format: 999 9999

• Apply online using the Department of Labor's Employer Registration Application to receive an Employer Account Number.
• Find an existing Employer Account Number:
  • On Form C-101, Employer's Quarterly Wage & Contribution Report
  • By contacting the Department of Labor

Required payroll documentation

Withholding

• Form WHT-436 (Quarterly Withholding Reconciliation and Health Care Contribution): This report is a good source of information to use to balance Vermont Wages paid and taxes withheld for prior quarters.

Unemployment

• C-101 (Employer's Quarterly Wage and Contribution Report): This report is filed electronically. Use a payroll report that contains SSN, Employee Name, Quarter Gross Wages, Quarterly Taxable Wages, and employer contribution amounts.

Vermont resources

• Dept. of Taxes for withholding taxes
• Dept. of Labor for unemployment taxes

Virginia

Tax account registration information

Account number(s) needed

Businesses that pay employees in Virginia must register with the Department of Taxation (Virginia Tax) for a Withholding Account Number and the Virginia Employment Commission (VEC) for unemployment taxes. You can register for both at the same time.

Virginia Tax Withholding Account Number format: 30-999999999F-999 (30-9 digits F-3 digits)

• Register online with VA TAX
• Find an existing VA TAX Withholding Account Number:
  • On Form VA-6, Employer's Annual Summary of Virginia Income Tax Withheld
  • By contacting VA Tax

VEC Account Number format: 9999999999 (10 digits)

• Register online with VA TAX
• Find an existing Employment Commission Account Number:
  • On Form VEC FC 20 /21, Employer's Quarterly Payroll Report
  • By contacting the VEC

Required payroll documentation

Withholding

• VA-5 (Monthly / Quarterly) Employer’s Return of Virginia Income Tax Withheld: You can use any payroll report that contains Quarterly VA Income Tax Withheld, Gross Wages, and Taxable Wages.

Unemployment

• VEC FC 21/20 (Employer Quarterly Payroll and Tax Report): If you file by paper, this is a good report to use to balance employee wages subject to the UI tax as well as employer contribution amounts.

Virginia resources

• Employment Commission for unemployment taxes
• Dept. of Taxation for withholding taxes

Washington State

Tax account registration information

Account number(s) needed

Sign up with the Department of Revenue for a Secure Access Washington (SAW) ID to use to sign in to the My DOR system.

Employment Security (ES) Reference Number format: 999999-99-9

• To find a current ES Reference Number see the Employment Security Department contact page

Washington State does not have a state income tax, so there is no state tax withholding.

Required payroll documentation

Unemployment

• Quarterly Unemployment Insurance Wage Detail: If filed online, you can use a payroll report that contains Name, SSN, Gross Amount Paid, and Number of Hours Worked in a Quarter to balance prior quarters.

Washington resources

• Employment Security Department
• Help with setting up a My DOR account
• Employers’ Guide to Paying Taxes

West Virginia

Tax account registration information

Account number(s) needed

Register with the West Virginia Tax Division to receive a state business registration certificate. You can use the WV One Stop Business Portal to receive both an Employer Account Number for withholding and an Unemployment Compensation Account Number.

Department of Revenue Employer Account Number format: 99999999 (8 digits)

• Apply online at the West Virginia One Stop Business Portal or file a BUS-APP form to receive an Employer Account Number.
• Find an existing Employer Account Number:
  • On Form WV /IT-101Q, Employer's Quarterly Return of Income Tax Withheld
  • By contacting the WV Tax Division

WorkForce West Virginia Unemployment Compensation Account Number format: 0000099999

• Apply online at the WV One Stop Business Portal to receive the UC Account Number.
• Find an existing UC Account Number:
  • On Form WVUC-A-154, Employer's Quarterly Contribution Report
  • By contacting WorkForce WV

Required payroll documentation

Withholding

• WV IT-101 (Employer's West Virginia Income Tax Withheld Payment Voucher): This is a good report to use to balance WV tax withheld for prior periods. You can also use a payroll report that contains Employee Wages and withheld amounts to help balance prior quarters.

Unemployment

• WVUC-A-154 / WVUC-A-154-A (West Virginia Unemployment Compensation Contribution Report and Wage Report): This report is a good source of information to use to balance Employee Total Wages Paid and employer contribution amounts paid for prior quarters.

West Virginia resources

• Dept. of Revenue for withholding taxes
• WorkForce West Virginia for unemployment taxes
• West Virginia Tax Division registration information
• Unemployment Tax FAQs
• Unemployment Tax Information

Wisconsin

Tax account registration information

Account number(s) needed

If your business is a sole proprietorship, non-Wisconsin LLC or corporation, partnership, or non-profit, or if you have already registered with the Department of Financial Institutions, or you already have one or more permits from the Department of Revenue, then register with the Department of Revenue.

For all other businesses, register using the One Stop Business Portal.

Department of Revenue Tax Account Number format: 036-9999999999-09 (036-10 digits-09)

• Register with the DOR or the One Stop Business Portal, as described above, to receive your Tax Account ID.
• Find an existing Tax Account ID:
  • On Form WT-6, Withholding Coupon
  • By contacting the DOR

Department of Workforce Development Unemployment Insurance (UI) Account Number format: 999999-999-9

• Apply for a UI account number using the One Stop Business Portal or the DWD's Employer Online Services.
• Find an existing UI Account Number:
  • On Form UCT-101, Employer's Quarterly Wage Report
  • By contacting the DWD

Wisconsin resources

• Dept. of Revenue for withholding tax
• Dept. of Workforce Development for unemployment tax
• Information on registering a business

Wyoming

Tax account registration information

Account number(s) needed

Wyoming Department of Workforce Services ID format: 9999999999 (10 digits)

• Register at the Wyoming Online Unemployment System to receive a Unemployment Insurance Account Number.
• Find an existing UI Account Number:
  • On Form UCT-101, Employer's Quarterly Wage Report
  • By contacting the Department of Workforce Services

Wyoming does not have a personal state income tax, so there is no state withholding.

Wyoming resources

• Dept. Of Workforce Services on unemployment insurance