All states except Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming have income taxation. If you do business in a state that imposes state income taxes, you must withhold the applicable tax from your employees’ paychecks and pay it over to the state taxing authority. No state income tax withholding is required for workers who qualify as ICs.
It’s very easy to determine whether you need to withhold state income taxes for a worker: If you are withholding federal income taxes, then you must withhold state income taxes as well. Contact your state tax department for the appropriate forms.
But if a worker qualifies as an IC for IRS purposes and no federal income taxes need be withheld, you won’t need to withhold state income taxes, either.
A list of state income tax offices follows.
State Tax Offices
Alabama
Department of Revenue
Montgomery, AL
334-242-2677
www.ador.state.al.us
Alaska
Department of Revenue
Juneau, AK 99802-5509
907-465-2300
www.revenue.state.ak.us
Arizona
Department of Revenue
Phoenix, AZ
602-542-8173
www.revenue.state.az.us
Arkansas
Department of Finance and Administration
Division of Revenue
Little Rock, AR
501-682-4663
www.accessarkansas.org/dfa/index.html
California
Franchise Tax Board
Taxpayer Services Center
Sacramento, CA
800-852-5711 or 916-845-6500
www.ftb.ca.gov
Colorado
Department of Revenue
Denver, CO
303-866-3091
www.revenue.state.co.us
Connecticut
Department of Revenue Services
Hartford, CT
860-297-5962 or 800-382-9463
www.drs.state.ct.us
Delaware
Division of Revenue
Wilmington, DE
302-577-8205 or 800-292-7826
www.state.de.us/revenue
District of Columbia
Office of Tax and Revenue
Customer Service Center
Washington, DC
202-747-4829
http://cfo.dc.gov/etsc/main.shtm
Florida
Department of Revenue
Tallahassee, FL
850-488-6800 or 800-352-3671
www.myflorida.com/dor
Georgia
Department of Revenue
Atlanta, GA
404-417-4477 or 877-602-8477
www.gatax.org
Hawaii
Department of Taxation
Honolulu, HI
800-222-3229 or 808-587-4242
www.state.hi.us/tax
Idaho
State Tax Commission
Boise, ID
208-334-7660 or 800-972-7660
www2.state.id.us/tax
Illinois
Department of Revenue
Springfield, IL
800-732-8866
www.revenue.state.il.us
Indiana
Department of Revenue
Indianapolis, IN
317-232-2240
www.state.in.us/dor
Iowa
Department of Revenue and Finance
Taxpayer Services
Des Moines, IA
515-281-3114 or 800-367-3388
www.state.ia.us/tax/index.htm
Kansas
Department of Revenue
Topeka, KS
785-296-3909
www.ksrevenue.org
Kentucky
Revenue Cabinet
Frankfort, KY
502-564-4581
www.revenue.state.ky.us/index.htm
Louisiana
Department of Revenue
Baton Rouge, LA
225-219-2448
www.rev.state.la.us
Maine
Revenue Services
Augusta, ME
207-287-2076
www.state.me.us/revenue
Maryland
State Comptroller
Revenue Administration Center
Annapolis, MD
410-260-7980 or 800-MD-TAXES
www.comp.state.md.us
Massachusetts
Department of Revenue
Taxpayer Service Division
Chelsea, MA
617-887-6367 or 800-392-6089
www.dor.state.ma.us
Michigan
Department of Treasury
Lansing, MI
517-373-3200
www.michigan.com/treasury
Minnesota
Department of Economic Security
St. Paul, MN
612-296-6141
www.mnworkforcecenter.org
Mississippi
State Tax Commission
Jackson, MS
601-923-7000
www.mstc.state.ms.us
Missouri
Department of Revenue
Jefferson City, MO
573-751-7191 or 800-877-6881
www.dor.state.mo.us
Montana
Department of Revenue
Helena, MT
406-444-6900
www.discoveringmontana.com/revenue/css/default.asp
Nebraska
Department of Revenue
Lincoln, NE
402-471-5729
www.revenue.state.ne.us
Nevada
Department of Taxation
Carson City, NV
775-687-4820
www.tax.state.nv.us
New Hampshire
Department of Revenue Administration
Concord, NH
603-271-2191
www.state.nh.us/revenue
New Jersey
Department of Revenue
Trenton, NJ
609-292-1720
www.state.nj.us/treasury/index.html
New Mexico
Department of Taxation and Revenue
Santa Fe, NM
505-827-0700
www.state.nm.us/tax
New York
Department of Taxation and Finance
Albany, NY
800-225-5829
www.tax.state.ny.us
North Carolina
Department of Revenue
Raleigh, NC
919-733-3991
www.dor.state.nc.us/index.html
North Dakota
Tax Department
Bismarck, ND
701-328-2770
www.state.nd.us/taxdpt
Ohio
Department of Taxation
Taxpayer Services Division
Columbus, OH
888-405-4039 or 614-466-6401
www.state.oh.us/tax
Oklahoma
State Treasury
Oklahoma City, OK
405-521-3191
www.treasurer.state.ok.us
Oregon
Department of Revenue
Salem, OR
503-378-4988 or 800-356-4222
www.dor.state.or.us
Pennsylvania
Department of Revenue
Harrisburg, PA
717-787-1064
www.revenue.state.pa.us
Rhode Island
Division of Taxation
Providence, RI
401-222-1040
www.tax.state.ri.us/ui
South Carolina
Department of Revenue
Taxpayer Service Center
Columbia, SC
803-898-5000
www.sctax.org/dor/default.htm
South Dakota
Department of Treasury
Pierre, SD
605-773-3311
www.state.sd.us/revenue/revenue.html
Tennessee
Department of Revenue
Taxpayer Services
Nashville, TN
615-253-6000 or 800-342-1003
www.state.tn.us/revenue
Texas
Comptroller of Public Accounts
Austin, TX
512-463-3961 or 800-832-9394
www.cpa.state.tx.us
Utah
State Tax Commission
Salt Lake City, UT
801-297-2200 or 800-662-4335
www.tax.utah.gov
Vermont
Department of Taxes
Montpelier, VT
802-828-2865
www.state.vt.us/tax
Virginia
Department of Taxation
Richmond, VA
804-367-8037
www.tax.state.va.us
Washington
Department of Revenue
Olympia, WA
800-647-7706
http://dor.wa.gov
West Virginia
Department of Tax and Revenue
Charleston, WV
304-558-3333
www.state.wv.us/taxdiv
Wisconsin
Department of Revenue
Madison, WI
608-266-2772
www.dor.state.wi.us
Wyoming
Department of Revenue
Cheyenne, WY
307-235-3253
http://revenue.state.wy.us