State by State Payroll Tax And Registration Guide

December 4, 2023
State by State Payroll Tax And Registration Guide

Alabama tax account registration information

Companies who pay employees in Alabama must register with the AL Department of Revenue for a Withholding Account Number and register with the AL Department of Labor for an Unemployment Compensation Account Number.

Department of Revenue withholding account number format: R999999999 or 0000999999

  • Register online with the AL Department of Revenue to receive a Withholding Account Number within 5-7 days.
  • Find a existing Withholding Account Number on Form A-1 or A-3, Employer's Quarterly or Annual Return of Income Tax Filed.

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

  • Register online at the AL eGov site to receive a UC account number on completion of the application.
  • Find an existing UC account number:- On Form UC-CR-4 or UC-10R- Online at the AL eGov site

Required payroll documentation for Alabama

Here's what Alabama employers should know about withholding information, unemployment reporting, local income taxes, and more.

Withholding information

  • Form A-1 (Employers Quarterly Return of Income Tax Withheld): This return is normally filed electronically. The data on return is useful to help balance Alabama income tax withholding and remittances.

Unemployment reporting

  • Form UC CR-4 CR4A  (Quarterly Contribution and Wage Report): This return is filed electronically. eFile is required by the state.

Power of Attorney rules

The AL Department of Labor requires power of attorney for employers who use payroll providers to deposit state taxes and file state returns. You can access the form here.

Local income taxes imposed  

Alabama has 4 jurisdictions that impose local income taxes:

  • Bessemer and Birmingham: 1%
  • Gadsden: 2%
  • Macon County: 1%

The tax is imposed on both residents and nonresidents who work in the above locations.

Alabama resources

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. In Alaska, under its business license statute AS 43.70, there’s no limit to how many business licenses 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 if you employ one or more people for any portion of one or more days. To register online, visit www.my.alaska.gov. Under the services tab, select Employment Security Tax and then New Registration.

Required payroll documentation for Alaska

Withholding information

Alaska imposes an Employment Security Tax on businesses and employees in the state. The wage base for this tax is $47,100 for 2023 and the standard tax rate is 2.37%.

Power of Attorney rules for Alaska Payroll Tax and Registration

Alaska does not have a tax on individual income. Therefore, there is no power of attorney available for payroll in Alaska.

Local income taxes imposed for Alaska

Alaska does not impose local income taxes.

Alaska resources for Payroll Tax and Registration Laws

Alaska’s Department of Commerce, Community, and Economic Development’s Division of Corporations, Business and Professional Licensing and its Department of Labor and Workforce Development are important resources for establishing and running a business in Alaska.

Arizona tax account registration information

Before your business can register for a tax account in Arizona, you have to register your business with the State of Arizona’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 among options like S Corp, C Corp, 501c3 nonprofit, LLC and more.
  4. File with the Arizona Corporation Commission’s Corporations Division.

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

Required payroll documentation for Arizona

Withholding information

Employers in the State of Arizona are required to withhold employment taxes from their employee’s wages. All employers in Arizona must file a quarterly withholding tax return (A1-QRT) with the Arizona Department of Revenue to report its 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.

Power of Attorney rules for Arizona Payroll Tax and Registration

In Arizona, taxpayers can use Arizona Form 285 to authorize the Department of Revenue to release confidential information to an entity appointed to represent the taxpayer. The Department of Revenue offers several power of attorney forms that relate to different tax functions.

Local income taxes imposed for Arizona

Full-time residents, part-year residents, and even nonresidents can be required to pay income taxes in Arizona. Income tax rates in the state range from 2.55% to 2.98%.

Arizona resources for Payroll Tax and Registration Laws

The Arizona Department of Revenue and the State of Arizona’s Corporations Division are helpful resources for payroll and tax registration in Arizona.

Arkansas tax account registration information

The first thing that any new business in the State of Arkansas will have to do is register the business with the Arkansas Secretary of State. This is the first step to being able to sign up for the necessary accounts to pay necessary unemployment taxes and the like in Arkansas.

  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 for Arkansas

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

Withholding information

Arkansas uses a progressive income tax. State income tax in Arkansas ranges from 2% to 5.5%. Making more than $79,300 places an employee in the highest tax bracket.

Employers also have to withhold state unemployment insurance. These rates range from 0.3% to 14.2% on the first $10,000 in paid wages per employee each calendar year. All new employers pay a flat unemployment insurance rate of 3.1% plus a 0.3% stabilization tax.

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

Power of Attorney rules for Arkansas Payroll Tax and Registration

Arkansas has power of attorney laws that allow individuals to represent businesses before the Department of Finance Administration. Fill out this form to put Arkansas’s power of attorney laws to work for your business.

Local income taxes imposed for Arkansas

Arkansas does impose state income tax, but there are no local income taxes. Employers pay the same for each employee no matter where they live in the state.

Arkansas resources for Payroll Tax and Registration Laws

The Arkansas Department of Workforce Services and the Arkansas Department of Finance and Administration are additional entities that can help with state payroll taxes. The Arkansas Secretary of State can help with business registration laws.

California tax account registration information

The first step to registering for a tax account in the State of 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 LLC’s, 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 for California

All businesses in the State of California 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 of California’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. This is 6.2% on the first $7,000 in wages paid to employees each calendar year. New employers pay 3.4% for the first two or three years. Businesses are notified of their new unemployment insurance rates each December.

Employers must also withhold employment training tax. This is levied at a rate of 0.1% on the first $7,000 of wages paid to each employee per calendar year. This tax maxes out at $7 per employee per year.

California employers also withhold state disability tax at a rate of 0.9% on annual income up to $153,164 per year. This maxes out at $1,378.48 per employee. Employers also withhold personal income tax on both employees who are California residents as well as non-residents who work in California. There is no maximum amount for this tax which is calculated based on each employee’s W-4 or DE 4 form.

Power of Attorney rules for California Payroll Tax and Registration

California businesses can use form DE 48 to declare power of attorney that lets an individual or an entity act on your business’s behalf for tax and benefit reporting matters. Power of attorney filings remain in effect until they are revoked.

Local income taxes imposed for California

California has the highest top marginal income tax in the U.S. The state uses a progressive tax—the more money an employee makes, the higher their income tax rate will be. State income tax ranges from 1% to 13.3%. Many local counties and cities levy additional taxes. San Francisco residents as well as non-residents who work in the city pay an additional 1.5% tax on earned income.

California resources for Payroll Tax and Registration Laws

The State of California Employment Development Department and the Franchise Tax Board are the entities you’ll work with to register your business and learn about and pay payroll taxes and more.

Colorado tax account registration information

Before you can operate a business in Colorado, you’ll have to 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:

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

Required payroll documentation for Colorado

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

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.

Power of Attorney rules for Colorado Payroll Tax and Registration

Colorado has power of attorney laws that allow payroll providers, individuals or organizations, to deposit state taxes and file returns on behalf of their clients. To do this, fill out and submit Form DR 0145 with the Colorado Department of Revenue.

Local income taxes imposed for Colorado

As of 2022, Colorado’s income tax rate is 4.40%.

Colorado resources for Payroll Tax and Registration Laws

Colorado’s Department of Revenue is the state department that you’ll be working with for payroll tax, income tax withholding, and business registration regulations in the State of Colorado. If you have questions about payroll taxes or business registrations in Colorado, connect with this departments to get the guidance you need.

Connecticut tax account registration information

Before you can 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). myconneCT is the Connecticut Department of Revenue Services’ online portal. Businesses must also register with the Connecticut Department of Labor in order to pay unemployment and workers compensation taxes.

Required payroll documentation for Connecticut

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

Withholding information

State unemployment taxes range from 1.7% to 6.6%. In 2023, new employers will pay 2.8%. Employers must also withhold 0.5% of each employee’s taxable wages for the state’s paid family and medical leave initiative.

Power of Attorney rules for Connecticut Payroll Tax and Registration

Connecticut has power of attorney laws that allow an agent to represent your business when it comes to paying revenue taxes to the Colorado Department of Revenue Services. This is done through form LGL-001.

Local income taxes imposed for Connecticut

Connecticut’s state income taxes come in the form of a progressive income tax. This progressive income tax ranges from 3% to 6.99%. Connecticut does not have local taxes, so employers will only be responsible for state taxes.

Connecticut resources for Payroll Tax and Registration Laws

The Connecticut State Department of Revenue Services and the Connecticut Department of Labor are the resources you’ll need for payroll tax and business registration regulations in the State of Connecticut. These entities list specific tax rate and wage regulation details. If you have questions about payroll taxes or business registrations in Connecticut, connect with these departments to get the guidance you need.

District of Columbia (DC) Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Washington DC must register with the DC Office of Tax and Revenue (OTR) for an Employer Account Number and register with the DC Department of Employment Services (DOES) for an Employment Services Number. DC also requires employers to register their payroll provider as authorized third party administrator with the DOES to allow the provider to file and pay DC unemployment taxes.

DC OTR Employer Account Number: 999999999999 (12 digits)

DC DOES Employment Services Number: 999 999 (6 digits)

Required Payroll Documentation:

Withholding

  • FR900Q ( Employer /Payor  Withholding Tax Quarterly Return): This return is a good source of information to use to balance DC Income tax withheld from wages, tips, and other compensation for prior quarters.

Unemployment

  • Form  UC-30 ( Employer Quarterly Contribution and Wage Report): This return is a good source of information to use to balance employee wages and employer contribution amounts for prior quarters.

Third Party Access /POA Needed:

Yes

Local Income Taxes Imposed:  

No

State Resources:

Delaware tax account registration information

Required payroll documentation for Delaware

Withholding information

Power of Attorney rules for Delaware Payroll Tax and Registration

Local income taxes imposed for Delaware

Delaware resources for Payroll Tax and Registration Laws

Florida tax account registration information

Before you can register for a tax account in the State of Florida, you have to register your business in Florida with its Division of Corporations. Once your business is formed and registered, you can use Florida’s Business Tax Application 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 the Unemployment Tax, this money is used to give partial and temporary income to certain workers who lose their jobs. Only the first $7,000 of an employee's wages are taxable in this instance.

Power of Attorney rules for Florida Payroll Tax and Registration

Florida’s laws allow for taxpayers to elect a third-party representative to handle Reemployment Tax matters on their behalf through Form DR-835.

Local income taxes imposed for Florida

Florida does not impose a state tax on income.

Florida resources for Payroll Tax and Registration Laws

Florida’s Division of Corporations and Department of Revenue are helpful tax resources for businesses in The Sunshine State.

Georgia tax account registration information

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

  • The legal name, location, and mailing address of your business
  • An Employer Identification Number from the federal government
  • 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

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

Required payroll documentation for Georgia

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.

Power of Attorney rules for Georgia Payroll Tax and Registration

Georgia’s Department of Revenue allows for third parties to act on behalf of businesses in the state to assist in tax matters. Georgie has three separate powers of attorney: One for representing a taxpayer, one for receiving confidential information, and another for acting on behalf of a taxpayer. Businesses will use a combination of forms RD-1062, RD-1063, and IRS Form 2848 to execute the various powers of attorney.

Local income taxes imposed for Georgia

In Georgia, employers can be responsible for withholding taxes relating to wages, nonresident distributions, lottery winnings, pension and annuity payments, and other sources of income. The state’s withholding rates are on a graduated scale and can be understood by using these guides.

Georgia resources for Payroll Tax and Registration Laws

Georgia’s Department of Revenue and Department of Labor are essential resources for payroll tax and registration laws in Georgia.

Hawaii Payroll Tax and Registration Guide

Account Number(s) Needed:

Hawaii Department of Taxation Account Number: (W99999999-99 or AA 999-999-9999-99)

  • Apply online by selecting Register New Business License under Services.
    • You will also need to create an online account to access your business
  • Find an existing account number online by selecting Search Tax Licenses under the Search section and entering the known search criteria.

Hawaii Department of Labor and Industrial Relations: (999999999-9)

  • Create an account online by selecting Get Started under the Employer section
  • You can use this guide to create an account. Follow the steps through Page 33.

Required Payroll Documentation:

Withholding

  • HW-14 (Withholding Tax Return): This report is a good source of information used to balance wages and taxes withheld from prior quarters.

Unemployment

  • UC B6 and UCB6A (Employer's Quarterly Wage, Contribution and Employment and Training Assessment and Continuation Report): Employers are encouraged to file electronically. If you eFiled, you can use a payroll report that contains employee unemployment wages and employer contribution amounts.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources

Idaho Payroll Tax and Registration Guide

Account Number(s) Needed:

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

ID Tax Commission Withholding Account Number: 9999 99999 (9 digits)

  • Register online at the State Tax Commission's Idaho Business Registration (IBR) portal to receive both Withholding and UI account numbers within 5 days of completing the application.
  • Find an existing Withholding Account Number:

ID Dept of Commerce and Labor UI Account Number: 9999999999 (10 digits)

  • Register online at the State Tax Commission's Idaho Business Registration (IBR) portal to receive both Withholding and UI account numbers within 5 days of completing the application.
  • Find an existing UI Account Number:
    • on Form TAX020, Employer's Quarterly UI Tax Report
    • by calling the Dept of Labor.

Required Payroll Documentation:

Withholding

  • Form 967 (Idaho Annual Withholding Report): This is the only filing requirement for withholding. Use a Payroll report that contains Employee SSN, Quarterly Wages Paid and Withheld Amounts

Unemployment

  • TX20 (Quarterly Contribution Report)and TX26 (Continuation Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

No

State Resources

Illinois Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who 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.

IL Dept of Revenue Taxpayer ID Number & Security Account Number: 99-9999999 000 (12 digits, actually the company's EIN followed by a SEQ number)

  • Register online with the Dept of Revenue at MyTaxIllinois using the EIN to obtain a tax account number. You can also use this form.
  • Register for ACH Credit Authorization, you can find the instructions here.
  • Find an existing Taxpayer ID:

Illinois Department of Employment Security Account number: 9999999 9 (7-8 digits)

  • Register online with the Department of Employment Security at MyTaxIllinois
  • Find an existing Taxpayer ID:
    • On Form UI-340, Illinois Employer’s Contribution and Wage Reporting.
    • By contacting the IDES.

Required Payroll Documentation:

Withholding

  • IL-941 (Illinois Quarterly Withholding Income Tax Return): This report 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.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources

Indiana Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who 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.IN Taxpayer ID Number: 99999 99999 999 or 99999 99999 999 9 (13 or 14 digits)

  • Apply online using the IN BT-1 Online Application and receive a Taxpayer ID number in 2-3 business days.
  • This will be your "Location ID" as listed on your Withholding Summary. You may copy and paste this number directly into Zenefits (hyphen included).
  • You can also find an existing Taxpayer ID Number:

IN SUTA Account Number: 999999 or 999999A (6 digits or 6 digits + A)

  • Apply online at the Dept of Workforce Development's Employer Self Service portal to receive a SUTA Account Number immediately after completing registration.
  • Find an existing SUTA Account Number:

Required Payroll Documentation:

Withholding

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

Unemployment

  • UC-1 (Quarterly Contribution Report) and UC-5 (Quarterly Payroll Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Third Party Access /POA Needed:

  • Yes (Requested by Zenefits, no action required by company using Zenefits Payroll)

Local Income Taxes Imposed:  

  • No

State Resources

Iowa Payroll Tax and Registration Guide

Account Number(s) Needed:

Employers who pay employees in Iowa must register with the IA Department of Revenue (IDR) for a Withholding Account Number, and register with the Iowa Dept of Workforce Development (IWD) for a State Unemployment Tax (SUTA) Account Number.

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

  • Register online at the IA Dept of Revenue portal to receive the number and a Business eFile Number (BEN) by mail within 4-6 weeks. However, the application cannot be processed until after first wages are paid.
  • Find an existing Withholding Permit Number:
    • on Form IA 44-095, Employer's Quarterly Withholding Return.
    • by contacting the IDR.

IWD UI Account Number: 999999 (6 digits)

  • Register online at the IWD's myIowaUI portal to receive the number immediately upon completion of the application. However, the application cannot be processed until after first wages are paid. See this New Business Fact Sheet for more info on requirements.
  • Find an existing UI Account Number:
    • online at the myiowaUI portal (requires prior registration).
  • The IA unemployment department should also provide an ACH credit account number, which Zenefits will use to make tax payments for your account.
    • The Unemployment Insurance EFT ACH Credit Bank Account number (each employer will be assigned a unique 17 digit account number after submitting Form 53-0110 to the jurisdiction). The UI bank account number will be provided in the registration confirmation. DO NOT USE W426004579 for the account number.
    • This number needs to be entered into your Zenefits payroll tax settings for IA.
    • If more information is needed, please call the myIowaUI Customer Service Team at 888-848-7442.

Required Payroll Documentation:

Withholding

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

Unemployment

  • This is eFiled. You can use a payroll report that contains employee unemployment wages and employer contribution amounts.

Third Party Access /POA Needed:

  • Yes

Local Income Taxes Imposed:  

  • No

State Resources

Kansas Payroll Tax and Registration Guide

Account Number(s) Needed:

  • Apply online at the DOR's Customer Service Center to receive a Withholding Account Number within 48 hours of completing the application.
  • Find an existing Withholding Account Number:
    • on Form KW-5, Withholding Tax Deposit Report, or
    • by contacting the DOR
  • Apply online at the DOL's KansasEmployer portal to receive an Employer Serial Number within 2 days of completing the application.
  • Find an existing Employer Serial Number:
    • on Form K-CNS 100, Quarterly Wage Report and Unemployment Tax Return, or
    • by contacting the DOL

Required Payroll Documentation:

Withholding

  • KW-5 (Kansas Withholding Tax Deposit Report): Returns can be filed electronically. This report 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 return can be filed electronically. This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources:

Kentucky Payroll & Tax Registration Guide

Companies who pay employees in Kentucky must register with the KY Department of Revenue for a Withholding Account Number and register with the KY Office of Employment & Training for an Employer ID Number. 

KY Withholding Account Number

KY Unemployment Compensation (UC) Account Number

Required Payroll Documentation:

  • Yes

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:

  • Yes

State Resources:

Louisiana Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Louisiana must register with the LA Department of Revenue for a Revenue Account Number and the LA Workforce Commission for a State ID Number.

LA Revenue Account Number: 9999999-999 (10 digits)

  • Apply online at the DOR's Taxpayer Access Point portal to receive an Account Number immediately after registration or apply with this form.
  • Find an existing Account Number:
    • on Form L-1, Employer's Return of Income Tax Withheld
    • by contacting the Dept of Revenue.

LA State ID Number: 999999 9 (7 digits)

  • Apply online at the Workforce Commission's Unemployment Tax Account Application to receive a State ID Number within 3 days. Be sure to provide Zenefits permissions through our Agent Access Code: 083501BA1.
    • Log into online portal.
    • From the Home Page, click Tax Services in the upper left corner.
    • Click Agent Maintenance.
    • Input the correct email address, then click Verify.
    • Enter the Agent Access Code (083501BA1) and click Confirm Agent Code.
    • From the available choices, select: File Wage and Tax Report, View Reports/Payments, Make Payments, and View Tax Rate Notices.
    • Click Confirm Agent & Assign Access.
    • Await for confirmation from the system when done.
  • Find an existing State ID Number:

Required Payroll Documentation:

Withholding

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

Unemployment

  • LW ES51 (Louisiana Wage and Tax Report): This return is eFiled electronically so you can use a payroll report that contains employee unemployment wages and employer contribution amounts.

State Resources:

Third Party Access /POA Needed:

Yes

Local Income Taxes Imposed:  

No

Maine Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Maine must register with the ME Revenue Service for a Withholding Account Number and the ME Department of Labor for an Employer Account Number. Apply online for both account numbers.

ME Withholding Account Number: 9999999999 (10 digits)

  • Apply online to receive a Withholding Account Number in 2-3 days.
  • Find an existing Withholding Account Number:
    • on Form 941/C1-ME, Combined Filing for Income Tax Withholding & Unemployment Contributions.
    • by contacting the ME Revenue Services.

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

  • Apply online to receive an Employer Account Number within 5 days.
  • Find an existing Employer Account Number:
    • on Form 941/C1-ME, Combined Filing for Income Tax Withholding & Unemployment Contributions.
    • by contacting the ME DOL.

Required Payroll Documentation:

Withholding

  • 941ME (Employer's Return of Maine Income Tax Withholding): This report 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 Contribution Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources

Maryland Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Maryland must register with the MD Comptroller for a Central Registration Number and an Employer Account Number. Apply online using the combined application to receive both numbers.

MD Central Registration Number (CRN): 99999999 (8 digits)

  • The MD Comptroller issues CRNs within 5-7 days of a completed application. Email taxhelp@marylandtaxes. gov after 5 days to expedite the process.
  • Find an existing CRN:
    • on Form MW506, Employer’s Return of Income Tax Withheld.
    • by contacting the MD Comptroller.

MD Employer Account Number (EAN): 9999999999 (10 digits)

  • The MD Comptroller issues EANs within 6 weeks of a completed application.
  • Find an existing EAN:

Required Payroll Documentation:

Withholding

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

Unemployment

  • Maryland Quarterly Contribution & Employment Report: This return is eFiled electronically so you can use a payroll report that contains employee unemployment wages and employer contribution amounts.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources

Massachusetts Payroll Tax and Registration Guide

Account number(s) needed

Companies who pay employees in MA must register online with the MA Department of Revenue using a Federal EIN and register with the MA Division of Unemployment to receive an Employer Account Number. MA also requires employers to register their payroll provider with the MA DUA as an authorized third-party administrator to allow the provider to file unemployment taxes in MA.

MA DOR Federal Identification Number: WTH-99999999-999 ('WTH', then 8 digits, and 3 digits).

  • Register an EIN online with the MA DOR to receive confirmation with 2 days. Make sure to note the specific state tax deposit schedule.
  • Contact the DOR.

MA Paid Family Leave Identification Number: PFM-99999999-999 (PFM,  then 8 digits, and 3 digits).

  • Register online with your existing MA DOR account.
  • MA DUA Employer Account Number: 99999999 (8 digits)
  • Register online with the DUA (click Register Employer) to receive the number within 2 days. Make sure to note the specific UI contribution rate.
  • Find a current EAN  online through the DUA Online Portal.

Required payroll documentation

Withholding

  • M-941 (Employer's Return of Income Taxes Withheld): This 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.

Third Party Access /POA Needed

  • Yes

Local Income Taxes Imposed

  • No

State resources

Labor and Workforce Development for unemployment taxes

Dept. of Revenue for withholding taxes

Michigan Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Michigan must register with the MI Department of Treasury for a Withholding Account Number and the MI Unemployment Insurance Agency for a UI Account Number. MI also requires businesses to register for city income taxes in a number of cities.

MI Withholding Account Number: 99-9999999 (9 digits, actually the Federal EIN)

MI UI Account Number: 9999999 or 99999 99999 (6 or 10 digits)

  • Apply online at the Unemployment Insurance Agency's eRegistration portal to receive a UI Account Number within 3 business days.
  • Find an existing UI Account Number:
    • on Form UIA 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

  • Forms UIA 1020 (Employer's Quarterly Tax Report) & Form UIA 1017 (Wage Detail Report: These returns are 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.

Third Party Access /POA Needed:

  • Yes (Requested by Zenefits, no action required from the company)

Local Income Taxes Imposed:  

Yes

State Resources:

Department of Treasury for withholding taxes

Labor and Economic Opportunity for unemployment taxes

Registering for City Income Taxes in Michigan

Minnesota Payroll Tax and Registration Guide

Account Number(s) Needed:

  • Register online at the MN Dept of Revenue to receive a Tax ID Number immediately.
  • Find an existing Tax ID Number:
    • online at Minnesota Revenue's E-Services portal
    • by contacting the DOR.
  • Zenefits will take care of setting you up as our client in the portal - just make sure to grant our permissions request

Required Payroll Documentation:

Withholding

  • Withholding tax returns must be filed 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.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

State Resources:

Mississippi Payroll Tax and Registration Guide

Account Number(s) Needed:

  • Apply online at the DOR's Taxpayer Access Point portal to receive a Withholding Account Number immediately after completing the registration.
  • Find an existing Withholding Account Number:
    • on Form 89-105, Employer's Withholding Tax Return.
    • by contacting the DOR.
  • Apply online at the MDES Employer Registration portal to receive the Employer Account Number immediately after completing the registration.
  • 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.

Third Party Access /POA Needed:

  • When entering your MS withholding account information into Zenefits, please ensure the letter ID is provided.
  • You can locate this in your filing requirements letter received upon registration, online, or by calling 601-923-7700.

Local Income Taxes Imposed:  

State Resources:

Missouri Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Missouri must register with the MO Department of Revenue for a Withholding Account Number and the MO Department of Labor and Industrial Relations for an Employer Account Number. Apply for both online at the MO Online Business Registration Portal.

MO Withholding Account Number: 99999999 (8 digits)

MO Employer Account Number: 999999-9-999-9999 (14 digits)

Required Payroll Documentation:

Withholding

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

Unemployment

  • MO-DES-4 (Quarterly Contribution and Wage Report) and MO-DES-108 (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.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

Yes

State Resources:

Dept. of Labor for unemployment taxes

Dept. of Revenue for withholding taxes

Montana Payroll Tax and Registration Guide

Account Number(s) Needed:

  • Apply online at the DOR's to receive the number within 2 days.
  • Find an existing Withholding Account Number:
    • on Form MW-1, Montana Withholding Tax Payment Voucher
    • by contacting the DOR.
  • Apply online at the DLI's UI eServices for Employers portal to receive the number within 2 days.
  • Find an existing UI Account Number:
    • on Form UI-5, Employer's Quarterly Contribution Return
    • by contacting the DLI.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

State Resources:

Nebraska Payroll Tax and Registration Guide

Account Number(s) Needed:

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

Nebraska Department of Revenue: 99999999 (9 digits)

  • Apply online or complete Nebraska Tax Application, Form 20 and submit the form by mail to the address supplied, or by fax to 402-471-5927, to receive the number within 15 days.
  • Find an existing ID Number:
  • on Form 510N, Employer's Monthly Withholding Deposit coupon
  • by contacting the DOR

Nebraska Department of Labor: 9999999999 (10 digits)

  • Apply online at the DOL's UIConnect portal to receive the Account Number in 7 business days.
  • 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

  • UI11T and UI 11W These returns are is good sources of information to use to balance employee gross wages paid and employer contributions made in prior quarters.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

No

State Resources:

Dept. of Labor for unemployment taxes

Dept. of Revenue for withholding taxes

Nevada Payroll Tax and Registration Guide

Account number(s) needed

Employers who pay employees in Nevada must register with the NV Department of Employment, Training, and Rehabilitation (DETR) for an Employer Account Number and Modified Business Tax (MBT) Account Number.

Nevada DETR Employer Account Number: 999999.99-9 (9 digits)

Register for an EAN online at the DETR's Employer Self Service site to receive the account number within 2 days.

To find an EAN: Follow instructions on the DETR site.

NV DETR Modified Business Tax Account Number: 999999.99-9 (9 digits)

Find a current MBT Account Number:

  • In the New Nevada Employer Welcome package sent by NV after a company registers with the DETR.
  • Details on MBT forms is listed on the DETR site.

Required payroll documentation

Withholding:

Not applicable

Unemployment:

NUCS 4072 (Employer's Quarterly Contribution and Wage Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters. This return can be filed electronically.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:

No

State resources

Employment Security Division regarding unemployment tax

Dept. of Taxation for withholding tax and modified business tax (MBT)

New Hampshire Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in NH must register with the NH Department of Employment Security (NHES) for an Employer Account Number.

NH Dept of Employment Security Employer Account Number: 000-999999 (9 digits)

  • Find an existing Employer Account Number or apply online at the NHES WebTax portal to receive the number in 7-10 days.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

No

State Resources:

Employment Security

Registration

New Jersey Payroll Tax and Registration Guide

Account Number(s) Needed:

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

New Jersey Division of Taxation & Department of Labor and Workforce Development Employer Registration Number: 999999999/999  (12 digits)

Register online with the NJ DOR. Turnaround takes 4-6 weeks.

  • For help with registering contact the NJ DOR.
  • Clients will also need a NJ filing PIN number, and they can call NJ to obtain this number.
*New employers in NJ will need to submit an NJ-REG form to the DOR after paying $1000 in wages to be assigned an Experience Rate and Disability Rate by the NJ Dept of Labor and Workforce Development.

Required Payroll Documentation:

Withholding & Unemployment

  • NJ927 and WR30 (Employer's Quarterly Report): These forms can be filed combined and are eFiled. 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.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

Yes

State Resources:

Dept. of Labor and Workforce Development for unemployment taxes

Division of Taxation for withholding taxes

New Mexico Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in New Mexico must register with the NM Department of Taxation and Revenue for a Combined Reporting System (CRS) ID Number and the NM Department of Workforce Solutions (DWS) for an Employer Account Number. NM also requires employers in NM to register their payroll provider as a third-party administrator to allow the provider to file and pay their NM taxes.

New Mexico Taxation & Revenue Department (CRS) ID Number: 01-999999-99-9 (11 digits) first two digits should be 01,02, or 03.

New Mexico Department of Workforce Solutions: 99-9999-9 (7 digits)

  • Apply online at the DWS's UI Registration portal to receive the number within 2 days.
  • Find an existing Employer Account Number:
    • On Form ES-903A, Employer's Quarterly Wage and Contribution Report.
    • By contacting the DWS.

Required Payroll Documentation:

Withholding

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

Unemployment

  • ES903_AB (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.

Third Party Access /POA Needed:

Yes

Local Income Taxes Imposed:  

No

State Resources:

Dept. of Workforce Solutions for unemployment taxes

Taxation & Revenue Department for withholding taxes

New York Payroll Tax and Registration Guide

Account Number(s) Needed:

NY companies must register online with the NYS Department of Labor to receive both a Withholding ID and an Employer Registration Number (ERN) within 2 weeks. Registration requires a Federal EIN. Employers should also register Zenefits Payroll as a third party administrator to allow Zenefits Payroll to file and pay NY taxes.

New York Department of Taxation and Finance Withholding ID: 99-9999999 ( 9 /10 digits, can include an optional check digit)

  • Register for an account number online.
  • Find an existing Withholding ID:
    • On Form CT-198, Corporation Tax Account Information
    • On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
    • By contacting the Dept. of Tax and Finance.
Note: Your withholding account number may be your FEIN.

New York Department of Labor  Employer Registration Number (ERN): 9999999-9 or 99-99999 9 (7/8 digits)

  • Register for an account number online.
  • Find existing ERN:
    • On Form CT-198 Corporation Tax Account Information
    • On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
    • Or by contacting the NYS Dept. of Labor.

Prompt Tax Access Code: 999999 (6 digits)

  • More information on PTAC and how to enroll here.

Required Payroll Documentation:

Withholding & Unemployment

  • NYS-45 (Quarterly Combined Withholding/Wage Reporting and Unemployment Insurance Return): 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.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

Yes

State Resources

Dept. of Taxation and Finance for withholding taxes

Dept. of Labor for unemployment taxes

Registering for New York PrompTax ID

North Carolina Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in NC must register with the NC Department of Revenue (DOR) for a DOR Account ID and register with the NC Department of Employment Security for an Employment Security Account ID.

North Carolina Department of Revenue Account ID: 999999999 (9 digits)

  • Register online with the NC DOR to receive an Account ID immediately upon completion of registration, or within 2 weeks if only confirmation is provided.
  • To find an existing DORaccount ID or for more information, contact the NC Department of Revenue.

NC Employment Security Account Number: 99-99-999 (7 digits) or 99-99-999 9 (8 digits)

  • Do not include the 8th digit (check digit) when signing up for Zenefits Payroll.
  • Register online with the NC Employment Security Commission to receive the number immediately upon completion of registration, or within 2 weeks if only confirmation is provided.
  • 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 depositors 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.

Third Party Access /POA Needed:

No

Local Income Taxes Imposed:  

No

State Resources:

Dept. of Revenue for withholding taxes

Division of Employment Security for unemployment taxes

North Dakota Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in North Dakota must register with the ND State Tax Commissioner for State Tax Identification Number and Job Services ND for an Employer Account Number.

North Dakota State Tax Commissioner Withholding Account Number:999999999-99(11digits)

  • Apply online at the State Tax Commissioner'sTaxpayer Access Pointportal to receive the Identification Number within 1 week.
  • Find an existing Identification Number:

North Dakota Job Service Employer Account Number:9999-999(7 digits)

  • Registerfor an unemployment insurance account
  • Find an existing Employer Account Number:
    • On FormSFN41263, Determination of Employer Liability or Contribution and Wage Report
    • By contactingJob Service ND.

Third Party Access /POANeeded:

No 

Local Income Taxes Imposed:  

No

State Resources:

State Tax Commissioner for withholding taxes

Job Service for unemployment taxes

Ohio Payroll Tax and Registration Guide

Account number(s) needed

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

Ohio Department of Taxation Withholding Account Number: 59-999999-9 (9 digits)

  • Apply online at the Ohio Business Gateway to receive the number immediately upon completing the application.
  • Find an existing Withholding Account Number:
    • on Form IT-501, Employer's Payment of Ohio Tax Withheld
    • by contacting the Dept. of Taxation.

Ohio Dept of Job & Family Services Employer Account Number: 9999999-99-9 (10 digits)

Required payroll documentation

Third Party Access /POA Needed

Local Income Taxes Imposed

State Resources

Dept. of Taxation for withholding taxes

Dept. of Job and Family Services for unemployment taxes

Oklahoma Payroll Tax and Registration Guide

Account Number(s) Needed:

  • Format: WTH-99999999-99 (3 letters and 10+ numbers)
  • Register online to receive a Withholding Account Number within 5 business days.
  • Find an existing Withholding Account Number:
    • online at the OTC's OK Taxpayer Access Portal (OKTAP).
    • by contacting the OTC.
  • Format : 99-9999999 (9 digits)
  • Register online at the OESC's EZ Tax Express portal using a Federal EIN (leave the Account ID field blank) to receive the number within 2 days or fill out this form.
  • 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.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Registering for Employer Account with Oklahoma Employment Security Commission

Oregon Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Oregon must register with the Oregon Employment Department. You can register quickly and securely on the Oregon Business Registry site. Once you are registered, you will receive your Business Identification Number (BIN).

Oregon Business Identification Number (BIN) used for Oregon Department of Revenue & Oregon Employment Department

Required Payroll Documentation:

Withholding & Unemployment

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

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Oregon Payroll Reporting System for payroll filing and payments

Dept. of Revenue for payroll taxes

Pennsylvania Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Pennsylvania must register with the PA Department of Revenue for an Employer Account ID and the PA Department of Labor and Industry for an Unemployment Compensation (UC) Account Number. Apply online for both at the PA-100 Enterprise Registration System to receive the numbers immediately.

PA also requires employers to register their payroll provider as an authorized third-party administrator with the Department of Labor and Industry Unemployment Compensation Management System (UCMS) to allow the provider to file and pay taxes in PA.

Pennsylvania Dept of Revenue Employer Account Number: 9999-9999 or 99999999 (8 digits)

  • Find an existing Employer Account Number:

Pennsylvania Department of Labor & Industry UC Account Number: 99-99999 9 (7 digits)

  • Find an existing UC Account Number:

Required Payroll Documentation:

  • Yes

Third Party Access /POA Needed:

  • Yes - Unemployment
  • Zenefits will also request access to your Department of Revenue E-Tides account which will need to be approved by the enterprise administrator

Local Income Taxes Imposed:  

  • Yes (Check your local taxes here.)

State Resources:

Dept. of Labor & Industry for unemployment taxes

Dept. of Revenue for withholding taxes

Rhode Island Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Rhode Island must register with the RI Division of Taxation to receive an Employer Account Number. Rhode Island uses the employer's FEIN as its Income Tax Withholding Number, and does not issue a separate number for withholding purposes.

Rhode Island Division of Taxation Withholding Account Number: 99-9999999 (9 digits); is actually the employer's FEIN.

  • Employers must register in order to use their FEIN as their withholding ID.

Rhode Island Department of Labor & Training Employer Account Number: 9999999999 (10 digits)

Required Payroll Documentation:

Withholding

  • Form 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

  • TX-17-18* (Quarterly Tax & Wage Report): This report is a good source of information to use to balance Employee Total Wages and employer contributions for prior quarters.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources:

Division of Taxation for withholding taxes

Dept. of Labor and Training for unemployment taxes

South Carolina Payroll Tax and Registration Guide

Account Number(s) Needed:

  • Register online at the DOR's MyDORWAY, by clicking ‘Register a New Business or Tax Account’ to receive the number immediately upon completing the application.
  • 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
  • Register online at the SC Business One Stop (SCBOS) portal to receive the Account Number within 5 business days.
  • Find an existing DEW Account Number:
    • on Form UCE-120, Employer Quarterly Contribution and Wages Report
    • by contacting the DEW

Required Payroll Documentation:

Withholding

  • WH1605 SC (Withholding Quarterly Tax Return): This return is a good source of information to use to balance SC Income tax for prior quarters.

Unemployment

  • UCE-120 (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. Note that this report can be filed electronically.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

South Dakota Payroll Tax and Registration Guide

Account Number(s) Needed:

Required Payroll Documentation:

Withholding

  • Not applicable.

Unemployment

  • Form 21 (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.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources:

Registering for South Dakota Payroll Tax Account Number

Tennessee Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies that pay employees in Tennessee must register with the Tennessee Department of Labor & Workforce Development for an Employer Number for Unemployment taxes.

Tennessee Department of Labor and Workforce Development: 9999-999-9 (8 digits)

Required Payroll Documentation:

Withholding

  • Not applicable

Unemployment

  • LB-0851 (if filing by paper): Use any report that contains SSN, First name, Middle Initial, Last Name, and Total Wages Paid by Quarter.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources:

Dept. of Labor and Workforce Development

Texas Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Texas must register with the Texas Workforce Commission (TWC). TX 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 TX unemployment taxes.

TX Workforce Commission Account Number: 99-999999-9 (9 digits)

  • Register online with the TWC within 10 days of the first check date to receive the number immediately. Registration requires company location and Federal Employer Identification Number.
  • Find an existing TWC Account Number:
  • By logging in to the Unemployment Tax Services site
  • By contacting the TWC  via their Contact page

Though the state of Texas only requires TX employers to register within 10 days of paying $ 1500+ in a quarter, Zenefits Payroll requires companies to register for their TWC account number prior to running their first payroll. This more stringent requirement allows Zenefits Payroll to make sure that UI amounts are correct from day one.

Required Payroll Documentation:

Withholding

  • Not applicable

Unemployment

  • The Texas Withholding Commission (TWC) requires electronic filing of all Unemployment Taxes. Use a payroll report that contains SSN, Employee Name, Quarterly Gross Wages, Quarterly Taxable Wages, andemployer contribution amounts.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Workforce Commission

Utah Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in Utah must register at the OneStop Online Business Registration to receive both a Withholding Account ID and an Employer Registration Number (for unemployment taxes).

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

  • Apply to receive a Withholding Account Number within 2 weeks. Do not use the temporary account number provided at completion of the application.
  • Find an existing Withholding Account Number:

Utah Department of Workforce Services Employer Registration Number: C 9-999999-9 or R 9-999999-9 (8 digits, preceded by C or R)

Required Payroll Documentation:

Withholding

  • UTTC-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

  • UT33H (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.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources:

Dept. of Workforce Services for unemployment taxes

State Tax Commission for withholding taxes

Vermont Payroll Tax and Registration Guide

Account Number(s) Needed:

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

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

  • Apply online at the VT Secretary of State's Online Business Service Center to receive a Withholding Account Number within 5-7 days.
  • Authorize Zenefits as a third-party agent to file and pay taxes
  • Find an existing Withholding Account Number:
    • on Form WH-431, Employer's Quarterly Wage Report or Form WH-434, Employer's Annual Wage Report.
    • by contacting the Dept. of Taxes via their contact page.

Vermont Department of Labor Employer Account Number: 999 9999 (7 digits)

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 VT Wages paid and taxes withheld for prior quarters.

Unemployment

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

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Dept. of Taxes for withholding taxes

Dept. of Labor for unemployment taxes

Virginia Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in VA must register with the VA Department of Taxation (TAX) for a Withholding Account Number and an Employment Commission Account Number within 2 weeks. To begin registering, make sure to click Are You A New Business? Register Here.

VA Department of Taxation (TAX) Withholding Account Number: 30-999999999F-999 (15 characters)

  • 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 via their contact page.

VA Employment Commission (VEC) Account Number: 9999999999 (10 digits)

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

Required Payroll Documentation:

Withholding

  • VA-5 (Monthly / Quarterly) Employer 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 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.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • No

State Resources:

Employment Commission for unemployment taxes

Dept. of Taxation for withholding taxes

Washington Payroll Tax and Registration Guide

Account number(s) needed

Washington Employment Security Department Tax IDs

  • To look up an existing UBI number, use this tool.
  • Washington Employment Security Department-FLI Account Information

Required payroll documentation

Withholding

  • Not applicable

Unemployment

  • Form 5208B (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.

Third Party Access /POA Needed:

  • Yes

Local Income Taxes Imposed:  

  • No

State resources

West Virginia Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in West Virginia must register with the WV State Tax Department for an Employer Account Number and an Unemployment Compensation Account Number. Apply online to receive both numbers.

West Virginia Department of Revenue Employer Account Number: 999999999 (8/9 digits)

Workforce West Virginia Unemployment Compensation Account Number: 0000099999 (10 digits)

  • Apply online at the Business for West Virginia to receive the UC Account Number within 2 weeks.
  • Find an existing UC Account Number:
    • on Form WVUC-A-154, Employer's Quarterly Contribution Report.
    • visit the Workforce WV contact page.

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-A / WVUC-A-154 (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.

Third Party Access /POA Needed:

  • No

Local Income Taxes Imposed:  

  • Yes

State Resources:

Dept. of Revenue for withholding taxes

Workforce West Virginia for unemployment taxes

Wisconsin Payroll Tax & Registration

Account Number(s) Needed:

  • Apply online at theDOR'sMyTaxAccountportal to receive the Tax Account ID within one business day of completing the application.
  • Find an existing Tax Account ID:
  • Apply online at theDWD'sEmployer Online Servicesto receive theUIAccount Number immediately after finishing the application.
  • Find an existingUIAccount Number:

Third Party Access /POANeeded:

Local Income Taxes Imposed:  

State Resources:

Wyoming Payroll Tax & Registration

Account Number(s) Needed:

Employers who use Zenefits Payroll to pay employees in Wyoming, must authorize Zenefits Payroll as a third party administrator (TPA) with the Wyoming Unemployment system to allow Zenefits Payroll to deposit and file taxes in Wyoming.

Wyoming Dept of Workforce Services:9999999999(10digits)

  • Register online at theWYUIwebsiteto receive aUIAccount Number.

Wyoming Dept of Workforce Services -Workers'Compensation Division:999999999(9 digits)

  • Register online at theWYUIwebsiteto receive a WC Employer Number.

Third Party Access /POANeeded:

Local Income Taxes Imposed:  

  • No

State Resources:

Dept. of Workforce Services for general questions about all WY taxes

This website provides general information related to TriNet services and related laws and best practices. This content and TriNet employees do not provide legal advice. While we strive to provide useful general information applicable to the majority of our readers, we do not — and cannot — provide legal advice specific to your company and your situation. Already a TriNet customer? FindVisit state resources for specific tax rates and wage details:When entering account numbers into the system, make sure not to enter any dashes. These can cause issues when it comes time for filing.Visit state resources for specific tax rates and wage details:Before you can operate in Delaware, 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 in Delaware. Delaware is a popular state for business registrations in the United States. 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. Once you sign up, you’ll get an email with sign in instructions to complete the process. You’ll need your FEIN or SSN number in order to complete the registration process.Delaware’s Division of Revenue outlines what employers need to do to meet withholding requirements in the state.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. This is done through Form W-1 and is paid to the Division of Revenue or a designated depository. Employers who are required to deduct and withhold taxes on a quarterly basis have to do so on or before the last day of the month of each calendar quarter. This is done with Form W-1Q and is also paid to the Division of Revenue or a designated depository. Employers who are required to deduct and withhold taxes on an eighth monthly basis within three days (excluding state holidays and weekends) of the end of the tax period. This is done with Form W-1A and is also paid to the Division of Revenue or a designated depository.Delaware has power of attorney laws that allow payroll providers to deposit state taxes and file returns. To declare power of attorney for this purpose, use Form 2848 and follow these guidelines.Delaware imposes personal income taxes. The state uses a graduated tax rate that ranges from 2.2% to 5.55% for income under $60,000 and 6.6% for income that’s over $60,000.The Delaware Division of Revenue and the state’s Division of Corporations are the resources you’ll need for payroll tax and business registration regulations in the State of Delaware. These entities are responsible for listing specific tax rate and wage regulation details. If you have questions about payroll taxes or business registrations in Delaware, connect with these departments to get the guidance you need.Visit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage details:Companies who pay employees in Kansas must register with the KS Department of Revenue for a Withholding Account Number and the KS Department of Labor for an Employer Serial Number.KS Withholding Account Number: 0036-099999999F01 or 999-099999999Z99 (4/3 digits; 9 digits; 1 letter; 2 digits)KS Employer Serial Number: 999999 or 9999999 (6 or 7 digits)Visit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsCompanies who pay employees in MN must register online with the Minnesota Department of Revenue for a Tax ID Number and online with the Minnesota Department of Employment and Economic Development (also known as Unemployment Minnesota) for an Unemployment Insurance Employer Account Number.MN also requires employers to register their payroll provider as an authorized third-party administrator with the Minnesota Revenue and Unemployment agencies to allow the provider to file and pay taxes in MN.MN Dept of Revenue Tax ID Number: 9999999 (7 digits)MN Unemployment Insurance (UI) Employer Account Number: 9999999 or 09999999-0999 (7 or 12 digits)YesNoVisit state resources for specific tax rates and wage detailsDept. of Revenue for withholding taxesDept. of Employment and Economic Development for unemployment taxesCompanies who pay employees in Mississippi must register with the MS Department of Revenue for a Withholding Account Number and the MS Department of Employment Security (MDES) for an Employer Account Number.MS Withholding Account Number: 9999-9999 or 99-999 9999 9 (8 or 10 digits)MDES Employer Account Number: 99-99999-#-99 (9 digits, the '#' is significant)YesNoVisit state resources for specific tax rates and wage detailsDept. of Employment Security for unemployment taxesDept. of Revenue for withholding taxesVisit state resources for specific tax rates and wage detailsCompanies who pay employees in Montana must register with the MT Department of Revenue (DOR) for a Withholding Account Number and the MT Department of Labor and Industry (DLI) for a Unemployment Insurance (UI) Account Number.Department of Revenue: 9999999-999-WTH (7 digits, 3 digits, "WTH")Department of Labor and Industry: Format: 999 9999 (7 digits)NoNoVisit state resources for specific tax rates and wage detailsDept. of Revenue for withholding taxesDept. of Labor & Industry for unemployment taxesVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage details:Employers who pay employees in OK 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. OK also 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 OK taxes.Oklahoma Tax Commission Withholding Account NumberOklahoma Employment Security Commission Account NumberVisit state resources for specific tax rates and wage detailsEmployment Security Commission for unemployment taxesTax Commission for withholding taxesVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage details* Note that the year is included in the form name.Visit state resources for specific tax rates and wage detailsEmployers who pay employees in SC must register with the SC Department of Revenue (DOR) for a Withholding Number and the SC Department of Employment and Workforce (DEW) for a DEW Account Number.South Carolina Department of Revenue Withholding Account Number: 99999999-9 (9 digits)South Carolina Department of Employment and Workforce (DEW) Account Number: 999999 or 0099999 (6/7 digits)Visit state resources for specific tax rates and wage detailsDept. of Employment and Workforce for unemployment taxesDept. of Revenue for withholding taxesCompanies that pay employees in South Dakota must register with the South Dakota Department of Labor & Regulation for an Reemployment Assistance Tax (formerly Unemployment Insurance Tax) Account Number.South Dakota Department of Labor & Regulation: 9999.-9-9 or 0999999 (6/7 digits)Visit state resources for specific tax rates and wage detailsDept. of Labor & Regulation for unemployment taxesVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsVisit state resources for specific tax rates and wage detailsCompanies who pay employees in Washington State must file for a business license in WA and register online. They will then receive a number of ID and account numbers from the WA Department of Labor and Industries and Department of Employment Security.WA Employment Security (ES) Reference Number: 999999-99-9 (9 digits)Unified Business Identifier (UBI): 999-999-999 (9 digits)Worker's Comp Account ID: 999,999-99 (8 digits)Participant Activation Code (PAC): 99999999 (8 digits)Risk Class code: 9999-99 (6 digits)Visit state resources for specific tax rates and wage details:Visit state resources for specific tax rates and wage details:Companies who pay employees in Wisconsin must register with the WI Department of Revenue (DOR) for a Tax Account Number and the WI Department of Workforce Development (DWD) for an Unemployment Insurance Account Number.Wisconsin Department of Revenue Tax Account Number Format:036-9999999999-09(036+10digits +09)Wisconsin Department of Workforce Development Unemployment Insurance (UI) Account Number Format:999999-999-9(10digits)NoNoVisit state resources for specific tax rates and wage details:Dept. of Revenue for withholding taxesDept. of Workforce Development for unemployment taxesFind an existing account numbers by contacting theWyoming Department of Workforce Services contact page.Visit state resources for specific tax rates and wage details:HR Experts for all your HR and compliance questions.

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