Information and website links to each states department of revenue (for income tax) and department of labor (for unemployment insurance) is provided below.
For detailed payroll tax information by state, click on the state name.
| State |
Department of Revenue |
Department of Labor |
| Alabama |
Department of Revenue
Income Tax Division Withholding Tax
Section 50 N. Ripley
Montgomery, AL 36132
(334) 242-8467 |
Department of Industrial Relations
649 Monroe Street
Montgomery, AL 36131
(334) 242-8467 |
| Alaska |
Department of Revenue
333 Willoughby Avenue
P.O. Box 110410
Juneau, AK 99811-0410
(NO STATE TAXES) |
Department of Labor Employment Security Division
P.O. Box 25509
Juneau, AK 99802-5509
(800) 448-3527 |
| Arizona |
Department of Revenue
P.O. Box 29009
Phoenix, AZ 85038-9009
(602) 255-2060 |
Department of Economic Security
3225 N Central Ave.
Phoenix, AZ 85012
(602) 771-6602 |
| Arkansas |
Department of Finance Admin
Income Tax Section
P.O. Box 9941
Little Rock, AR 72203-9941
(501) 682-7290 |
Employment Security Division
P.O. Box 2981
Little Rock, AR 72203
(501) 682-3253 |
| California |
Franchise Tax Board
Power Inn Road Suite 220
Sacramento, CA 95826
(800) 852-5711 |
Employment Development Department
3221 Power Inn Road Suite 220
Sacramento, CA 95826
(888) 745-3886 |
| Colorado |
Department of Revenue
State Capitol Annex
1375 Sherman Street
Denver, CO 80261
(303) 232-2416 |
Department of Labor and Employment
1515 Arapahoe Street
Tower 2 Suite 400
Denver, CO 80202-2117
(303) 603-8231 |
| Connecticut |
Department of Revenue Services
92 Farmington Avenue
Hartford, CT 06105
(860) 480-8299 |
Employment Security Division Labor Department
200 Folly Brook Boulevard
Wethersfield, CT 06109-1114
(860) 263-6550 |
| Delaware |
Division of Revenue
Carvel State Office Building
820 N. French Street
Wilmington, DE 19801
(302) 577-8450 |
Department of Labor
4425 North Market Street
Wilmington, DE 19802
(302) 761-8484 |
| District of Columbia |
Office of Tax and Revenue
Customer Service Center
941 North Capitol Street, NE
1st Floor
Washington, DC 20002
(202) 727-4829 |
Department of Employment Services
609 H Street, NE
Room 362
Washington, DC 20002
(202) 724-7000 |
| Florida |
FL Department of Revenue
5050 W. Tennessee St.
Tallahassee, FL 32399-0100
800-352-3671
NO STATE TAXES |
Dept of Labor and Employment Security
1974 Commonwealth Lane
Tallahassee, FL 32303
(850) 488-9719 |
| Georgia |
Department of Revenue
507 Trinity-Washington Building
Atlanta, GA 30334
(404) 656-4181 |
Department of Labor
Sussex Place
148 International Blvd
Suite 800
Atlanta, GA 30303
(404) 656-5590 |
| Hawaii |
Department of Taxation
Income Tax Division
P.O. Box 259
Honolulu, HI 96809-0259
(808) 587-4242 |
Department of Labor and Industrial Relations
830 Punchbowl Street
Honolulu, HI 96813
(808) 586-8913 |
| Idaho |
State Tax Commission
860 W. State Street
P.O. Box 36
Boise, ID 83722-0410
(800) 972-7660 |
Department of Labor
317 Main Street
Boise, ID 83735-0760
(800) 448-2977 |
| Illinois |
Department of Revenue
Central Registration
P.O. Box 19030
Springfield, IL 62794-9030
(800) 732-8866 |
Department of Employment Security
401 South State Street
Chicago, IL 60605
(312) 793-5700 |
| Indiana |
Department of Revenue
Withholding Tax Section State Office Building
100 North Senate Avenue
Indianapolis, IN 46204
(317) 232-2240 |
Department of Workforce Development
10 North Senate Avenue
Indianapolis, IN 46204
(888) 967-5663 |
| Iowa |
Dept of Revenue and Finance
Hoover Building
P.O. Box 10457
Des Moines, IA 50306-0457
(515) 281-3114 |
Workforce Development
1000 East Grand Avenue
Des Moines, IA 50319-0209
(515) 281-5387 |
| Kansas |
Department of Revenue
Withholding Tax
915 SW Harrison
Topeka, KS 66625-0001
(785) 368-8222 |
Department of Human Resources
401 SW Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5025 |
| Kentucky |
Deptartment of Revenue
Kentucky Revenue Cabinet
P.O. Box 40602
Frankfort, KY 40602
(502) 564-4581 |
Labor Cabinet
Commonwealth of Kentucky
Department of Employment Services
275 East Main Street
Frankfort, KY 40621
(502) 564-2900 |
| Louisiana |
Deptartment of Revenue
PO Box 201
Baton Rouge, LA 70821
(225) 219-7318 |
Deptartment of Labor
1001 N. 23rd Street
Baton Rouge, LA 70804-9040
(225) 342-2911 |
| Maine |
Revenue Services
Bureau of Taxation
24 State House Station
Augusta, ME 04333
(207) 287-2076 |
Department of Labor
54 State House
Augusta, ME 04333-0054
(207) 287-3176 |
| Maryland |
Comptroller of the Treasury
Revenue Administration Division
80 Calvert Street
Annapolis, MD 21404
(410) 767-1313 |
Labor, Licensing and Regulation
Department of Labor
1100 North Eutaw Street
Baltimore, MD 21201
(800) 492-5524 |
| Massachusetts |
Department of Revenue
51 Sleeper Street
Boston, MA 02205
(617) 626-2201 |
Division of Unemployment Assistance
Division of Employment and Training
Charles F. Hurley Building
19 Staniford Street
Boston, MA 02114-2589
(617) 626-5050 |
| Michigan |
Department of Treasury
Treasury Building
430 West Allegan Street
Lansing, MI 48922
(517) 373-3200 |
Department of Labor and Economic Growth
Employment Security Division
3024 W Grand Blvd
Detroit, MI 48202
(800) 638-3994 |
| Minnesota |
Department of Revenue
Mail Station 6501
St. Paul, MN 55146
(651) 282-5225 |
Division of Unemployment Assistance
390 North Robert Street
St. Paul, MN 55101-1812
(651) 296-6141 |
| Mississippi |
State Tax Commission
Income Tax Division
P.O. Box 1033
Jackson, MS 39205
(601) 359-1141 |
Department of Employment Security
P.O. Box 22781
Jackson, MS 39225-2781
(601) 961-7775 |
| Missouri |
Department of Revenue
Harry S Truman State Office Building
301 West High Street
Jefferson City, MO 65101
(573) 522-1578 |
Department of Labor and Industrial Relations
Division of Employment Security
421 East Dunklin Street
Jefferson City, MO 65104-0059
(573) 751-3340 |
| Montana |
Department of Revenue
125 N. Roberts
3rd Floor
Helena, MT 59604-5835
(406) 444-2465 |
Department of Labor and Industry
Unemployment Insurance Division
1327 Lockey
Helena, MT 59624-1728
(406) 444-6900 |
| Nebraska |
Department of Revenue
301 Centennial Mall South
Lincoln, NE 68509-4818
(800) 742-7474 |
Department of Labor
P.O. Box 94600
550 South 16th Street
State House Station
Lincoln, NE 68509-4600
(402) 471-9899 |
| Nevada |
Department of Taxation
1550 E. College Parkway, Suite 115
Carson City, NV 89706
(775) 684-2000
(NO STATE TAXES) |
Employment, Training, Rehabilitation
Employment Security Division
500 East Third Street
Carson City, NV 89713-0021
(775) 687-4545 |
| New Hampshire |
Department of Revenue Administration
45 Chenell Drive
Concord, NH 03302-0457
(603) 271-2191
(NO STATE TAXES) |
Department of Employment Security
32 South Main Street
Concord, NH 03301
(603) 228-4033 |
| New Jersey |
Division of Taxation
Office of Information and Public
PO Box 281
Trenton, NJ 08695-0281
(609) 292-6400 |
Labor and Workforce Development
P.O. Box 947
Trenton, NJ 08625-0947
(609) 633-6400 |
| New Mexico |
Taxation and Revenue Department
P.O. Box 630
Santa Fe, NM 87509
(505) 827-0700 |
Department of Labor
401 Broadway NE
P.O. Box 2281
Albuqurque, NM 87103
(505) 841-8582 |
| New York |
Department of Taxation and Finance
NYS Tax Department Building 8
Room 501
Taxpayer Assistance Bureau/W. A. Harriman Campus
Albany, NY 12227-0155
(800) 972-1233 |
Department of Labor
State Office Building Campus
Room 500
Albany, NY 12240-0415
(518) 457-9000 |
| North Carolina |
Department of Revenue
P.O. Box 25000
501 North Wilmington Street
Raleigh, NC 27604
(919) 733-3991 |
Department of Labor
Employment Security Commission
700 Wade Avenue
Raleigh, NC 27605-1167
(919) 733-7396 |
| North Dakota |
State Tax Commissioner
State Capitol Building
600 E. Boulevard Avenue
Bismarck, ND 58505-0599
(701) 328-2770 |
Department of Labor
1000 E Divide Ave.
PO Box 5507
Bismarck, ND 58506-5507
(800) 732-9787 |
| Ohio |
Department of Taxation
830 Freeway Drive North
Columbus, OH 43266-0007
(888) 405-4089 |
Department of Job and Family Services
30 E. Broad St.
32nd Floor
Columbus, OH 43266-0423
(614) 466-6282 |
| Oklahoma |
Tax Commission
Withholding Tax Division
2501 North Lincoln Boulevard
Oklahoma City, OK 73194-0010
(405) 521-4321 |
Employment Security Commission
Will Rogers Memeorial Office Bldg.
PO Box 52003
2401 N. Lincoln
Oklahoma City, OK 73152-4495
(405) 557-0200 |
| Oregon |
Department of Revenue
P.O. Box 14800
955 Center Street NE
Salem, OR 97301-2555
(503) 378-4988 |
Employment Department
875 Union Street NE
Room 107
Salem, OR 97311
(503) 947-1488 |
| Pennsylvania |
Department of Revenue
711 Gibson Boulevard
Harrisburg, PA 17104
(717) 787-8201 |
Department of Labor and Industry
7th and Forster Streets
P.O. Box 60130
Harrisburg, PA 17106
(717) 787-5279 |
|
Puerto Rico
|
Departamento de Hacienda
Department of Treasury
Box-S-4515
San Juan, Puerto Rico 00905-4515
(809) 721-2020 |
Department of Labor and Human Resources
Prudencio Rivieria Martinez Building
505 Munoz Rivieria Avenue
Hato Rey, Puerto Rico 00918
(809) 754-2119 |
| Rhode Island |
Division of Taxation
One Capitol Hill
Providence, RI 02908-5800
(800) 483-7000 |
Department of Labor and Training
One Capitol Hill
Providence, RI 02908
(401) 222-3696 |
| South Carolina |
Department of Revenue
Post Office Box 125
Columbia, SC 29214
(803) 737-4752 |
Employment Security Commission
1550 Gadsden Street
P.O. Box 995
Columbia, SC 29202
(803) 737-3075 |
| South Dakota |
Department of Revenue and Regulation
445 E. Capitol Avenue
Pierre, SD 57501
(605) 773-3311
(NO STATE TAXES) |
Department of Labor
Unemployment Insurance Division
420 South Roosevelt Street
Aberdeen, SD 57402-4730
(605) 626-2452 |
| Tennessee |
Department of Revenue
Andrew Jackson Building
Room 1200 Nashville, TN, 37242
(615) 741-2461 NO STATE TAXES |
Labor and Workforce Development
710 James Robertson Parkway
Andrew Johnson Tower, 8th Floor
Nashville, TN 37243-0655
(615) 741-6642 |
| Texas |
Comptroller of Public Accounts
Post Office Box 13528, Capitol Station
Austin, TX 78711-3528
(NO STATE TAXES) |
Workforce Comission
101 East 15th Street
Austin, TX 78778-0001
(512) 463-2731 |
| Utah |
State Tax Commission
State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134-3330
(801) 297-2200 |
Labor Commission
P.O. Box 146600
Salt Lake City, UT 84114-6600
Street Address: 160 East 300 South, 3rd Floor
Salt Lake City, UT 84111
(801) 530-6800 |
| Vermont |
Department of Taxes
Taxpayer Services
109 State Street
P.O. Box 547
Montpelier, VT 05602
(802) 828-2505 |
Department of Labor
5 Green Mountain Drive
Montpelier, VT 05602-0488
(802) 828-4000 |
| Virginia |
Department of Taxation
2220 W Broad St.
Richmond, VA 23220
(804) 367-8037 |
Employment Commission
703 East Main Street
P.O. Box 1358
Richmond, VA 23211
(804) 786-3466 |
| Washington |
Department of Revenue
Taxpayer Account Administration
PO Box 47476
Olympia, WA 98504-7476
(800) 647-7706
(NO STATE TAXES) |
Employment Security Dept.
212 Maple Park
P.O. Box 9046
Olympia, WA 98507-9046
(360) 902-9620 |
| West Virginia |
Department of Revenue
Taxpayer Services Division
P.O. Drawer 3784
Charleston, WV 25337-3784
(304) 558-3333 |
Bureau of Employment Programs
State Capitol Complex
Bldg 6, Rm B749
Charleston, WV 25305
(304) 558-2677 |
| Wisconsin |
Department of Revenue
2135 Rimrock Road 4th Floor
Madison, WI 53713
(608) 266-2772 |
Department of Workforce Development
201 East Washington Avenue
Drawer 7942, GEF 1
Madison, WI 53707
(608) 266-3177 |
| Wyoming |
Department of Revenue
Herschler Building
2nd Floor West
Cheyenne, WY 82002-0110
(3070 777-7961
(NO STATE TAXES) |
Department of Employment
122 West 25th Street
Cheyenne, WY 82002
(307) 777-7672 |