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Click on your state on the map below for general information about its income tax withholding requirements. The nine states that are unshaded are the states that do not impose a personal income tax.
For the other states, the information includes:
- a general statement about your obligation to withhold the state's tax from wages you pay to resident and nonresident employees
- links to our Business Tools section where you can download copies of the federal Form W-4 and the state's equivalent withholding exemption certificate, if available
- a listing of the other states, if any, with which the selected state has entered reciprocal agreements
- the address and telephone number of the agency that administers the state's withholding tax
- a listing of the local jurisdictions, if any, where you may have a withholding or payment obligation if you have employees