Payroll Tax Registration

Register for employer identification accounts.

Harbor Compliance provides payroll tax registration services in every state to help your company hire employees and process payroll on time.

In most states, the two payroll taxes are withholding and unemployment insurance (aka unemployment tax and unemployment compensation). Employers must register for the appropriate accounts in order to hire employees, to process payroll, and to file tax returns. Given the virtual, home-based, and temporary nature of employees, registrations often take place on short notice and in multiple states. Foreign qualification and registered agent are prerequisites in most states.

Overview By State

Alabama


Detailed Alabama Payroll Tax Registration Info
Witholding:
Alabama Department of Revenue

Form COM:101: Combined Registration Application

Unemployment:
Alabama Department of Labor

Form SR-2: Application to Determine Liability

Alaska


Detailed Alaska Payroll Tax Registration Info
Witholding:
Not Required

Alaska does not have a statewide individual income tax and therefore does not collect a withholding tax.

Unemployment:
Alaska Department of Labor and Workforce Development

Form TREG: Alaska Employer Registration Form

Arizona


Detailed Arizona Payroll Tax Registration Info
Witholding:
Arizona Department of Revenue

Form JT-1 Joint Tax Application for a Business License

Unemployment:
Arizona Department of Revenue

Form JT-1 Joint Tax Application for a Business License

Arkansas


Detailed Arkansas Payroll Tax Registration Info
Witholding:
Arkansas Department of Finance and Administration

Form AR-1R Combined Business Tax Registration

Unemployment:
Arkansas Department of Workforce Services

California


Detailed California Payroll Tax Registration Info
Witholding:
California Employment Development Department

Form DE-1

Unemployment:
California Employment Development Department

Form DE-1

Colorado


Detailed Colorado Payroll Tax Registration Info
Witholding:
Colorado Department of Revenue

Form CR-0100

Unemployment:
Colorado Department of Labor and Employment

Form UITL-100: Application for Unemployment Insurance Account and Determination of Employer Liability

Connecticut


Detailed Connecticut Payroll Tax Registration Info
Witholding:
Connecticut Department of Revenue Services

Form REG-1

Unemployment:
Connecticut Department of Labor

Form UC-1A: Employer Status Report for Unemployment Compensation

Delaware


Detailed Delaware Payroll Tax Registration Info
Witholding:
Delaware Division of Revenue - Department of Finance

Form CRA Combined Registration Application

Unemployment:
Delaware Department of Labor - Division of Unemployment Insurance

Form UC-1: Report to Determine Liability,

District of Columbia


Detailed District of Columbia Payroll Tax Registration Info
Witholding:
D.C. Office of Tax and Revenue

Form FR-500 Combined Business Tax Registration Application

Unemployment:
District of Columbia Department of Employment Services

Form FR-500 Combined Business Tax Registration Application

Florida


Detailed Florida Payroll Tax Registration Info
Witholding:
Not Required

Florida does not have a statewide individual income tax and therefore does not collect a withholding tax.

Unemployment:
Florida Department of Revenue

Florida Business Tax Application

Georgia


Detailed Georgia Payroll Tax Registration Info
Witholding:
Georgia Department of Revenue
Unemployment:
Georgia Department of Labor

Form DOL-1A

Hawaii


Detailed Hawaii Payroll Tax Registration Info
Witholding:
Hawaii Department of Taxation

Form BB-1: Basic Business Application

Unemployment:
Hawaii Department of Taxation

Form BB-1: Basic Business Application

Idaho


Detailed Idaho Payroll Tax Registration Info
Witholding:
Idaho State Tax Commission

Form IBR-1: Idaho Business Registration

Unemployment:
Idaho Department of Labor

Form IBR-1: Idaho Business Registration

Illinois


Detailed Illinois Payroll Tax Registration Info
Witholding:
Illinois Department of Revenue

Form REG-1: Illinois Business Registration Application

Unemployment:
Illinois Department of Employment Security

Form UI-1: Report to Determine Liability Under the Unemployment Insurance Act

Indiana


Detailed Indiana Payroll Tax Registration Info
Witholding:
Indiana Department of Revenue
Unemployment:
Indiana Department of Workforce Development

Iowa


Detailed Iowa Payroll Tax Registration Info
Witholding:
Iowa Department of Revenue

Business Tax Permit Registration

Unemployment:
Iowa Workforce Development

Kansas


Detailed Kansas Payroll Tax Registration Info
Witholding:
Kansas Department of Revenue

Form CR-16

Unemployment:
Kansas Department of Labor

Form K-CNS 010 Employer Status Report

Kentucky


Detailed Kentucky Payroll Tax Registration Info
Witholding:
Kentucky Department of Revenue

From 10A100 Kentucky Tax Registration Application

Unemployment:
Kentucky Office of Employment and Training

Louisiana


Detailed Louisiana Payroll Tax Registration Info
Witholding:
Louisiana Department of Revenue

Form CR-1: Application for Louisiana Tax Number

Unemployment:
Louisiana Workforce Commission

Application for an Unemployment Insurance Account Number

Maine


Detailed Maine Payroll Tax Registration Info
Witholding:
Maine Revenue Services

Application for Tax Registration

Unemployment:
Maine Department of Labor

Maryland


Detailed Maryland Payroll Tax Registration Info
Witholding:
Comptroller of Maryland

Maryland Combined Registration

Unemployment:
Comptroller of Maryland

Maryland Combined Registration Application

Massachusetts


Detailed Massachusetts Payroll Tax Registration Info
Witholding:
Massachusetts Department of Revenue
Unemployment:
Massachusetts Office of Labor and Workforce Development

Michigan


Detailed Michigan Payroll Tax Registration Info
Witholding:
Michigan Department of Treasury

Michigan Business Taxes Registration Booklet

Unemployment:
Michigan Department of Treasury

Michigan Business Taxes Registration Booklet

Minnesota


Detailed Minnesota Payroll Tax Registration Info
Witholding:
Minnesota Department of Revenue

Form ABR Application for Business Registration

Unemployment:
Minnesota Unemployment Insurance Program

Mississippi


Detailed Mississippi Payroll Tax Registration Info
Witholding:
Mississippi Department of Revenue
Unemployment:
Mississippi Department of Employment Security

Missouri


Detailed Missouri Payroll Tax Registration Info
Witholding:
Missouri Department of Revenue

Form 2643: Tax Registration Application

Unemployment:
Missouri Department of Labor - Division of Employment Security

Form MODES-2699-5: Unemployment Tax Registration

Montana


Detailed Montana Payroll Tax Registration Info
Witholding:
Montana Department of Revenue
Unemployment:
Montana Department of Labor and Industry

Form UI-1 Montana Employer Registration

Nebraska


Detailed Nebraska Payroll Tax Registration Info
Witholding:
Nebraska Department of Revenue

Form F-20 Nebraska Tax Application

Unemployment:
Nebraska Department of Labor

Nevada


Detailed Nevada Payroll Tax Registration Info
Witholding:
Not Required

Nevada does not currently have an individual income tax, so there is no withholding.

Unemployment:
Nevada Department of Employment, Training, and Rehabilitation - Employment Security Division

Form APP-01.00

New Hampshire


Detailed New Hampshire Payroll Tax Registration Info
Witholding:
Not Required

New Hampshire does not currently have an individual income tax, so there is no withholding tax.

Unemployment:
New Hampshire Employment Security

Employer Status Report form.

New Jersey


Detailed New Jersey Payroll Tax Registration Info
Witholding:
New Jersey Department of the Treasury

Form NJ-REG: Business Registration Application

Unemployment:
New Jersey Department of the Treasury

Form NJ-REG: Business Registration Application

New Mexico


Detailed New Mexico Payroll Tax Registration Info
Witholding:
New Mexico Taxation and Revenue Department

Form ACD-31015: Application for Business Tax Identification Number

Unemployment:
New Mexico Department of Workforce Solutions

New York


Detailed New York Payroll Tax Registration Info
Witholding:
New York State Department of Taxation and Finance

Form NYS-100

Unemployment:
New York State Department of Labor

Form NYS-100

North Carolina


Detailed North Carolina Payroll Tax Registration Info
Witholding:
North Carolina Department of Revenue
Unemployment:
North Carolina Department of Commerce - Division of Employment Security

North Dakota


Detailed North Dakota Payroll Tax Registration Info
Witholding:
North Dakota Office of State Tax Commissioner

Application for Sales and Use Permit or Income Tax WIthholding Account

Unemployment:
Job Service North Dakota

Form SFN41216 Report to Determine Eligibility

Ohio


Detailed Ohio Payroll Tax Registration Info
Witholding:
Ohio Department of Taxation
Unemployment:
Ohio Department of Job and Family Services - Office of Unemployment Insurance Operations

Report to Determine Liability

Oklahoma


Detailed Oklahoma Payroll Tax Registration Info
Witholding:
Oklahoma Tax Commission
Unemployment:
Oklahoma Employment Security Commission

Form OES-1 Application for Oklahoma UI Tax Account Number

Oregon


Detailed Oregon Payroll Tax Registration Info
Witholding:
Oregon Department of Revenue

Form 055: Combined Business Registration

Unemployment:
Oregon Department of Revenue

Form 055: Combined Business Registration

Pennsylvania


Detailed Pennsylvania Payroll Tax Registration Info
Witholding:
Pennsylvania Department of Revenue

Form PA-100 Enterprise Registration Form

Unemployment:
Pennsylvania Department of Revenue

Form PA-100 Enterprise Registration Form

Rhode Island


Detailed Rhode Island Payroll Tax Registration Info
Witholding:
Rhode Island Department of Revenue - Division of Taxation

Form BAR Business Application and Registration

Unemployment:
Rhode Island Department of Revenue - Division of Taxation

Form BAR Business Application and Registration

South Carolina


Detailed South Carolina Payroll Tax Registration Info
Witholding:
South Carolina Department of Revenue

Form SCDOR-111 Business Tax Application

Unemployment:
South Carolina Department of Employment and Workforce

Form UCE-151 Employer Status Report Registration Form

South Dakota


Detailed South Dakota Payroll Tax Registration Info
Witholding:
Not Required

South Dakota does not have a personal income tax, so there is no withholding.

Unemployment:
South Dakota Department of Labor and Regulation - Division of Unemployment Insurance

Form 1: Employer's Report

Tennessee


Detailed Tennessee Payroll Tax Registration Info
Witholding:
Not Required

Tennessee does not currently have an individual income tax, so there is no withholding tax.

Unemployment:
Tennessee Department of Labor and Workforce

Form LB-0441: Report to Determine Status

Texas


Detailed Texas Payroll Tax Registration Info
Witholding:
Not Required

Texas does not have a personal income tax, so there is no withholding.

Unemployment:
Texas Workforce Commission

Utah


Detailed Utah Payroll Tax Registration Info
Witholding:
Utah State Tax Commission

Form TC-69

Unemployment:
Utah Department of Workforce Services

Vermont


Detailed Vermont Payroll Tax Registration Info
Witholding:
Vermont Department of Taxes

Form BR-400 Application for Business Tax Account

Unemployment:
Vermont Department of Labor

Form C-1 Status Report

Virginia


Detailed Virginia Payroll Tax Registration Info
Witholding:
Virginia Department of Taxation

Form R-1 Business Registration Form

Unemployment:
Virginia Employment Commission

Report to Determine Liability

Washington


Detailed Washington Payroll Tax Registration Info
Witholding:
Not Required

Washington does not have a personal income tax and therefore no withholding.

Unemployment:
Washington Employment Security Department

Business License Application

West Virginia


Detailed West Virginia Payroll Tax Registration Info
Witholding:
West Virginia State Tax Department

Form WV/BUS-APP

Unemployment:
Workforce West Virginia

Employers Initial Statement form

Wisconsin


Detailed Wisconsin Payroll Tax Registration Info
Witholding:
Wisconsin Department of Revenue

Form BTR-101 Wisconsin Business Tax Registration

Unemployment:
Wisconsin Department of Workforce Development

Form UCT-1-E for Wisconsin employers or Form UCT-43-E for foreign entities.

Wyoming


Detailed Wyoming Payroll Tax Registration Info
Witholding:
Not Required

Wyoming does not collect individual income tax, so there is no withholding.

Unemployment:
Wyoming Department of Workforce Services

Joint Business Registration

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