Filed under Payroll Taxes. Fact checked on February 7, 2013.
Employers in states that impose an income tax are required to report to employees the amount paid to them in taxable compensation and the amount withheld from their wages for income taxes for the year. Some states also require reports for the amount of compensation paid to independent contractors to be provided.
Click on your state on the map for general information about the employee reports and information returns for independent contractors that the state requires employers to prepare and provide for the calendar year.
The states that are unshaded are states that do not impose a personal income tax.
Business Entity Compliance from CT Corporation — Partner with the Industry Leader
LLC Formation & C Corp Incorporation Packages, customized to your business needs
Legally Required Registered Agent Services, in every state
Secure Business Licenses, for every U.S. jurisdiction
Contact your CT service representative now!
Monthly news and advice for small businesses.
Download our podcasts for the latest business owner tips and trends.
Can you explain the difference between sales tax and use tax? My Montana cousin and I can't seem to agree on what these obligations are.
Wondering in Wyoming”
Dear Wondering in Wyoming,
Sales and use tax sounds so quaint—unlike the trendy "revenue enhancement" euphemism bandied abou ... Read Answer »
Self-employment taxes are payroll taxes that small business owners are subject to and that carry varying payment and filing responsibilities depending on the form of the business.
Brought to you by BizFilings.com