EFTPS (Electronic Federal Tax Payment System): Pay federal payroll taxes at eftps.gov. Required forms: Form 941 (quarterly), Form 944 (annual for small employers), Form 940 (FUTA annual), W-2/W-3 (annual wages), W-4 (employee withholding).
FUTA rate: 6% on first $7,000 wages (credit reduces to 0.6% if state SUI paid).
IRS employer guide: irs.gov/businesses/small-businesses-self-employed/payroll-tax-calendar
Social Security Administration (SSA): W-2 filing via Business Services Online (BSO) at ssa.gov/employer. Deadline: January 31 each year. SSA BSO: 800-772-6270.
Dept. of Labor: FLSA compliance, minimum wage, FMLA. New hire reporting required in all states (report to state directory within 20 days of hire).
DOL: dol.gov/agencies/whd
File payroll withholding through MyAlabama portal and report state unemployment insurance with the Department of Labor.
Alaska has no state income tax. Report only state unemployment insurance and workers' compensation through the Department of Labor.
File income tax withholding through AZTaxes.gov portal and manage unemployment insurance with the Department of Economic Security.
Submit payroll withholding through the ATAX system and file unemployment insurance reports with the Department of Commerce.
File California payroll withholding and unemployment insurance through the EDD Online Services account portal.
File state income tax withholding through Colorado Integrated Tax System (CITS) and manage unemployment insurance with CDLE.
File Connecticut withholding tax through the Dept of Revenue Services and manage unemployment insurance with the CT Department of Labor.
File Delaware income tax withholding through the DOR portal and report unemployment insurance with the Department of Labor.
Florida has no state income tax. Employers report only state unemployment insurance and workers' compensation coverage.
File Georgia income withholding through the Georgia Tax Center and manage unemployment insurance with the Department of Labor.
File Hawaii income tax withholding through the Department of Taxation and manage unemployment insurance with the Department of Labor.
File Idaho income tax withholding and manage unemployment insurance through the state's online tax portal.
File Illinois income tax withholding through MyTax Illinois and manage unemployment insurance with the Department of Employment Security.
File Indiana withholding tax through INTime portal and manage unemployment insurance with the Department of Workforce Development.
File Iowa income tax withholding through the DOR portal and manage unemployment insurance with Iowa Workforce Development.
File Kansas income tax withholding and manage unemployment insurance through the state online portal.
File Kentucky income tax withholding and manage unemployment insurance through the state's online employer portal.
File Louisiana income tax withholding and manage unemployment insurance through the state online systems.
File Maine income tax withholding and manage unemployment insurance through the state online portal.
File Maryland income tax withholding and manage unemployment insurance through the state's online tax portal.
File Massachusetts income tax withholding and manage unemployment insurance through the state online system.
File Michigan income tax withholding and manage unemployment insurance through the state online portal.
File Minnesota income tax withholding and manage unemployment insurance through the state online system.
File Mississippi income tax withholding and manage unemployment insurance through the state online portal.
File Missouri income tax withholding and manage unemployment insurance through the state online portal.
File Montana income tax withholding and manage unemployment insurance through the state online system.
File Nebraska income tax withholding and manage unemployment insurance through the state online portal.
Nevada has no state income tax. Employers report only state unemployment insurance and workers' compensation.
New Hampshire does not tax wages. Employers report only state unemployment insurance and workers' compensation.
File New Jersey income tax withholding and manage unemployment insurance through the state's online portal.
File New Mexico income tax withholding and manage unemployment insurance through the state online system.
File New York income tax withholding through the Business Express portal and manage unemployment insurance with the Department of Labor.
File North Carolina income tax withholding and manage unemployment insurance through the state online portal.
File North Dakota income tax withholding and manage unemployment insurance through the state online system.
File Ohio income tax withholding and manage unemployment insurance through the state online portal.
File Oklahoma income tax withholding and manage unemployment insurance through the state online system.
File Oregon income tax withholding and manage unemployment insurance through the state online portal.
File Pennsylvania income tax withholding through the MyPATH portal and manage unemployment insurance with the Department of Labor.
File Rhode Island income tax withholding and manage unemployment insurance through the state's tax portal.
File South Carolina income tax withholding and manage unemployment insurance through the state online system.
South Dakota has no state income tax. Employers report only state unemployment insurance and workers' compensation.
Tennessee does not withhold state income tax on wages (Hall Tax eliminated 2021). Report unemployment insurance and workers' compensation only.
Texas has no state income tax. Employers report only state unemployment insurance and workers' compensation.
File Utah income tax withholding and manage unemployment insurance through the state's online portal.
File Vermont income tax withholding through MyVermont portal and manage unemployment insurance with the Department of Labor.
File Virginia income tax withholding and manage unemployment insurance through the state's online portal.
Washington has no state income tax. Employers manage SUI, workers' comp, and Paid Family Leave insurance through the Department of Labor & Industries.
File West Virginia income tax withholding and manage unemployment insurance through the state online system.
File Wisconsin income tax withholding and manage unemployment insurance through the state's online portal.
Wyoming has no state income tax. Employers report only state unemployment insurance and workers' compensation.