Table of Contents
The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. If the telephone
number listed for
your state would be a long distance call from your area, you can use the name of the agency to look for a local number in
your telephone book. The
addresses and telephone numbers of the agencies, which were current at the time this publication was prepared for print, are
subject to change.
For the most up-to-date addresses and telephone numbers for these agencies, visit the U.S. Department of Labor's website at
www.workforcesecurity.doleta.gov.
| State | Address | Telephone number / Website | ||
|---|---|---|---|---|
| Alabama |
Department of Industrial Relations
649 Monroe Street Montgomery, AL 36131-0099 |
(334) 242-8830
www.dir.alabama.gov |
||
| Alaska |
Department of Labor and Workforce Development
Employment Security Tax P.O. Box 115509 Juneau, AK 99811-5509 |
(888) 448-3527
www.labor.state.ak.us |
||
| Arizona |
Department of Economic Security
Unemployment Tax - 911B P.O. Box 6028 Phoenix, AZ 85005-6028 |
(602) 771-6601
www.de.state.az.us |
||
| Arkansas |
Department of Workforce Services
P.O. Box 2981 Little Rock, AR 72203-2981 |
(501) 682-3798
www.state.ar.us/esd |
||
| California |
Employment Development Department
Account Services Group, MIC 28 P.O. Box 826880 Sacramento, CA 94280-0001 |
(888) 745-3886
www.edd.cahwnet.gov |
||
| Colorado |
Department of Labor and Employment
Unemployment Insurance Operations P.O. Box 8789 Denver, CO 80201-8789 |
(800) 480-8299
www.coworkforce.com |
||
| Connecticut |
Labor Department
Employment Security Division 200 Folly Brook Blvd. Wethersfield, CT 06109-1114 |
(860) 263-6550
www.ctdol.state.ct.us |
||
| Delaware |
Department of Labor
P.O. Box 9953 Wilmington, DE 19809-0953 |
(302) 761-8484
www.delawareworks.com |
||
| District of Columbia |
Department of Employment Services
Office of Unemployment Compensation Tax Division 609 H Street NE, 3rd Floor Washington, DC 20002-4347 |
(202) 698-7550
www.dcnetworks.org |
||
| Florida |
Unemployment Tax
Florida Department of Revenue 5050 W. Tennessee Street Tallahassee, FL 32399-0180 |
(800) 482-8293
http://dor.myflorida.com/dor/uc |
||
| Georgia |
Department of Labor
P.O. Box 740234 Atlanta, GA 30374-0234 |
(404) 232-3301
www.dol.state.ga.us |
||
| Hawaii |
Department of Labor and Industrial Relations
830 Punchbowl Street Room 437 Honolulu, HI 96813-5096 |
(808) 586-8913
www.hawaii.gov/labor |
||
| Idaho |
Department of Labor
317 Main Street Boise, ID 83735-0002 |
(800) 448-2977
http://labor.idaho.gov |
||
| Illinois |
Department of Employment Security
33 South State Street Chicago, IL 60603-2802 |
(800) 247-4984
www.ides.state.il.us |
||
| Indiana |
Department of Workforce Development
10 North Senate Avenue Room SE 106 Indianapolis, IN 46204-2277 |
(317) 232-7436
www.in.gov/dwd |
||
| Iowa |
Workforce Development
1000 East Grand Avenue Des Moines, IA 50319-0209 |
(515) 281-5339
www.iowaworkforce.org/ui |
||
| Kansas |
Department of Labor
401 SW Topeka Blvd. Topeka, KS 66603-3182 |
(785) 296-5025
www.dol.ks.gov |
||
| Kentucky |
Department of Employment Services
P.O. Box 948 Frankfort, KY 40602-0948 |
(502) 564-2272
www.oet.ky.gov |
||
| Louisiana |
Department of Labor
P.O. Box 94186 Baton Rouge, LA 70804-9186 |
(225) 342-2944
www.ldol.state.la.us |
||
| Maine |
Department of Labor
P.O. Box 259 Augusta, ME 04332-0259 |
(207) 287-3176
www.state.me.us/labor |
||
| Maryland |
Department of Labor, Licensing & Regulation
1100 North Eutaw Street Room 414 Baltimore, MD 21201-2201 |
(800) 492-5524
www.dllr.state.md.us |
||
| Massachusetts |
Division of Employment and Training
19 Staniford Street Boston, MA 02114-2589 |
(617) 626-5050
www.detma.org |
||
| Michigan |
Department of Labor and Economic Growth
3024 West Grand Blvd. Detroit, MI 48202-6024 |
(313) 456-2180
www.michigan.gov/uia |
||
| Minnesota |
Department of Employment and Economic Development
390 Robert Street North St. Paul, MN 55101-1805 |
(651) 296-6141
www.uimn.org/tax |
||
| Mississippi |
Department of Employment Security
P.O. Box 1699 Jackson, MS 39225-1699 |
(601) 321-6228
www.mdes.ms.gov |
||
| Missouri |
Division of Employment Security
P.O. Box 59 Jefferson City, MO 65104-0059 |
(573) 751-3340
www.dolir.mo.gov |
||
| Montana |
Unemployment Insurance Division
P.O. Box 6339 Helena, MT 59604-6339 |
(406) 444-3834
www.uid.dli.mt.gov |
||
| Nebraska |
Department of Labor
Box 94600 State House Station Lincoln, NE 68509-4600 |
(402) 471-9935
www.dol.state.ne.us |
||
| Nevada |
Department of Employment Training and Rehabilitation
500 East Third Street Carson City, NV 89713-0030 |
(775) 687-4545
www.detr.state.nv.us |
||
| New Hampshire |
Department of Employment Security
32 South Main Street Concord, NH 03301-4857 |
(603) 228-4033
www.nhes.state.nh.us |
||
| New Jersey |
Department of Labor and Workforce Development
P.O. Box 947 Trenton, NJ 08625-0947 |
(609) 633-6400
http://lwd.dol.state.nj.us |
||
| New Mexico |
Department of Labor
P.O. Box 2281 Albuquerque, NM 87103-2281 |
(505) 841-8576
www.dws.state.nm.us |
||
| New York |
Department of Labor
State Campus, Building 12 Room 542 Albany, NY 12240-0339 |
(518) 457-4179
www.labor.state.ny.us |
||
| North Carolina |
Employment Security Commission
P.O. Box 26504 Raleigh, NC 27611-6504 |
(919) 733-7396
www.ncesc.com |
||
| North Dakota |
Job Service of North Dakota
P.O. Box 5507 Bismarck, ND 58506-5507 |
(800) 472-2952
www.jobsnd.com |
||
| Ohio |
Department of Job and Family Services
P.O. Box 182404 Columbus, OH 43218-2404 |
(614) 466-2319
www.jfs.ohio.gov |
||
| Oklahoma |
Employment Security Commission
P.O. Box 52003 Oklahoma City, OK 73152-2003 |
(405) 557-7170
www.oesc.state.ok.us |
||
| Oregon |
Employment Department
875 Union Street NE Room 107 Salem, OR 97311-0030 |
(503) 947-1488, option 5
www.employment.oregon.gov |
||
| Pennsylvania |
Department of Labor and Industry
7th and Forster Street Harrisburg, PA 17121-0001 |
(717) 787-7679
www.dli.state.pa.us |
||
| Puerto Rico |
Department of Labor and Human Resources
P.O. Box 1020 San Juan, PR 00919 |
(787) 754-5262 | ||
| Rhode Island |
Division of Taxation
One Capitol Hill, Suite 36 Providence, RI 02908-5829 |
(401) 222-3696
www.uitax.ri.gov |
||
| South Carolina |
Employment Security Commission
P.O. Box 995 Columbia, SC 29202-0995 |
(803) 737-3075
www.sces.org |
||
| South Dakota |
Department of Labor
P.O. Box 4730 Aberdeen, SD 57402-4730 |
(605) 626-2312
www.state.sd.us |
||
| Tennessee |
Department of Labor and Workforce Development
500 James Robertson Parkway 8th Floor Nashville, TN 37245-3555 |
(615) 741-2486
http://state.tn.us/labor-wfd |
||
| Texas |
Workforce Commission
P.O. Box 149037 Austin, TX 78714-9037 |
(512) 463-2731
www.twc.state.tx.us |
||
| Utah |
Department of Workforce Services
P.O. Box 45288 Salt Lake City, UT 84145-0288 |
(801) 526-9400
www.jobs.utah.gov |
||
| Vermont |
Department of Labor
P.O. Box 488 Montpelier, VT 05601-0488 |
(802) 828-4252
www.labor.vermont.gov |
||
| Virginia |
Employment Commission
P.O. Box 1358 Richmond, VA 23218-1358 |
(804) 371-7159
www.VAEmploy.com |
||
| Virgin Islands |
Department of Labor
P.O. Box 302608 St. Thomas, VI 00803-2608 |
(340) 776-3700
www.vidol.gov |
||
| Washington |
Employment Security Department
P.O. Box 9046 Olympia, WA 98507-9046 |
(360) 902-9360
http://fortress.wa.gov/esd/portal |
||
| West Virginia |
Bureau of Employment Programs
112 California Avenue Building 4 Charleston, WV 25305-0016 |
(304) 558-2676
www.wvbep.org/bep/uc |
||
| Wisconsin |
Department of Workforce Development
P.O. Box 7942 Madison, WI 53707-7942 |
(608) 261-6700
www.dwd.state.wi.us |
||
| Wyoming |
Unemployment Tax Division
P.O. Box 2760 Casper, WY 82602-2760 |
(307) 235-3217
http://wydoe.state.wy.us |
||
(See Circular E for income tax withholding tables.)
| Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). The employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages). | |||||||
|---|---|---|---|---|---|---|---|
| If wage
payment is: |
The social
security tax to be withheld is: |
The Medicare
tax to be withheld is: |
If wage
payment is: |
The social
security tax to be withheld is: |
The Medicare
tax to be withheld is: |
||
| $ 1.00 | . | $ .06 | $ .01 | $ 51.00 | . | $ 3.16 | $ .74 |
| 2.00 | . | .12 | .03 | 52.00 | . | 3.22 | .75 |
| 3.00 | . | .19 | .04 | 53.00 | . | 3.29 | .77 |
| 4.00 | . | .25 | .06 | 54.00 | . | 3.35 | .78 |
| 5.00 | . | .31 | .07 | 55.00 | . | 3.41 | .80 |
| 6.00 | . | .37 | .09 | 56.00 | . | 3.47 | .81 |
| 7.00 | . | .43 | .10 | 57.00 | . | 3.53 | .83 |
| 8.00 | . | .50 | .12 | 58.00 | . | 3.60 | .84 |
| 9.00 | . | .56 | .13 | 59.00 | . | 3.66 | .86 |
| 10.00 | . | .62 | .15 | 60.00 | . | 3.72 | .87 |
| 11.00 | . | .68 | .16 | 61.00 | . | 3.78 | .88 |
| 12.00 | . | .74 | .17 | 62.00 | . | 3.84 | .90 |
| 13.00 | . | .81 | .19 | 63.00 | . | 3.91 | .91 |
| 14.00 | . | .87 | .20 | 64.00 | . | 3.97 | .93 |
| 15.00 | . | .93 | .22 | 65.00 | . | 4.03 | .94 |
| 16.00 | . | .99 | .23 | 66.00 | . | 4.09 | .96 |
| 17.00 | . | 1.05 | .25 | 67.00 | . | 4.15 | .97 |
| 18.00 | . | 1.12 | .26 | 68.00 | . | 4.22 | .99 |
| 19.00 | . | 1.18 | .28 | 69.00 | . | 4.28 | 1.00 |
| 20.00 | . | 1.24 | .29 | 70.00 | . | 4.34 | 1.02 |
| 21.00 | . | 1.30 | .30 | 71.00 | . | 4.40 | 1.03 |
| 22.00 | . | 1.36 | .32 | 72.00 | . | 4.46 | 1.04 |
| 23.00 | . | 1.43 | .33 | 73.00 | . | 4.53 | 1.06 |
| 24.00 | . | 1.49 | .35 | 74.00 | . | 4.59 | 1.07 |
| 25.00 | . | 1.55 | .36 | 75.00 | . | 4.65 | 1.09 |
| 26.00 | . | 1.61 | .38 | 76.00 | . | 4.71 | 1.10 |
| 27.00 | . | 1.67 | .39 | 77.00 | . | 4.77 | 1.12 |
| 28.00 | . | 1.74 | .41 | 78.00 | . | 4.84 | 1.13 |
| 29.00 | . | 1.80 | .42 | 79.00 | . | 4.90 | 1.15 |
| 30.00 | . | 1.86 | .44 | 80.00 | . | 4.96 | 1.16 |
| 31.00 | . | 1.92 | .45 | 81.00 | . | 5.02 | 1.17 |
| 32.00 | . | 1.98 | .46 | 82.00 | . | 5.08 | 1.19 |
| 33.00 | . | 2.05 | .48 | 83.00 | . | 5.15 | 1.20 |
| 34.00 | . | 2.11 | .49 | 84.00 | . | 5.21 | 1.22 |
| 35.00 | . | 2.17 | .51 | 85.00 | . | 5.27 | 1.23 |
| 36.00 | . | 2.23 | .52 | 86.00 | . | 5.33 | 1.25 |
| 37.00 | . | 2.29 | .54 | 87.00 | . | 5.39 | 1.26 |
| 38.00 | . | 2.36 | .55 | 88.00 | . | 5.46 | 1.28 |