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/unemploy/agencies.asp.
| State | Address | Telephone number / Website | ||
|---|---|---|---|---|
| Alabama | Department of Industrial Relations 649 Monroe Street Montgomery, AL 36131-0099 |
(334) 242-8830 www.dir.alabama.gov |
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| Alaska | Employment Security Tax Department of Labor and Workforce Development P.O. Box 115509 Juneau, AK 99811-5509 |
(888) 448-3527 www.labor.state.ak.us/estax |
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| Arizona | Department of Economic Security Unemployment Tax - 911B P.O. Box 6028 Phoenix, AZ 85005-6028 |
(602) 771-6601 www.azdes.gov/esa/uitax/uithome.asp |
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| Arkansas | Department of Workforce Services P.O. Box 2981 Little Rock, AR 72203-2981 |
(501) 682-3798 www.state.ar.us/esd |
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| California | Employment Development Department Account Services Group, MIC 90 P.O. Box 942880 Sacramento, CA 94280 |
(888) 745-3886 www.edd.cahwnet.gov |
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| Colorado | Department of Labor and Employment Unemployment Insurance Operations P.O. Box 8789 Denver, CO 80201-8789 |
(800) 480-8299 www.coworkforce.com |
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| Connecticut | Connecticut Department of Labor 200 Folly Brook Blvd. Wethersfield, CT 06109-1114 |
(860) 263-6550 www.ctdol.state.ct.us |
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| Delaware | Division of Unemployment Insurance Department of Labor P.O. Box 9950 Wilmington, DE 19809-0950 |
(302) 761-8484 www.delawareworks.com |
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| District of Columbia | Department of Employment Services Office of Unemployment Compensation Tax Division 609 H Street NE, 3rd Floor Washington, DC 20001-4347 |
(202) 698-7550 www.dcnetworks.org |
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| Florida | Unemployment Compensation Service Agency for Workforce Innovation 107 E. Madison Street MSC 229 Tallahassee, FL 32399 |
(800) 482-8293 http://dor.myflorida.com/dor/uc |
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| Georgia | Department of Labor 148 Andrew Young Inter Blvd., Suite 800 Atlanta, GA 30303-1732 |
(404) 232-3301 www.dol.state.ga.us |
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| Hawaii | Department of Labor and Industrial Relations 830 Punchbowl Street Room 437 Honolulu, HI 96813-5096 |
(808) 586-8913 www.hawaii.gov/labor |
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| Idaho | Department of Labor 317 W. Main Street Boise, ID 83735-0002 |
(800) 448-2977 www.labor.state.id.us |
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| Illinois | Department of Employment Security 33 South State Street Chicago, IL 60603 |
(800) 247-4984 www.ides.state.il.us |
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| Indiana | Department of Workforce Development 10 North Senate Avenue Room SE 106 Indianapolis, IN 46204-2277 |
(317) 232-7436 www.in.gov/dwd |
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| 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) 296-5027 www.dol.ks.gov |
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| Kentucky | Department of Employment Services P.O. Box 948 Frankfort, KY 40602-0948 |
(502) 564-2272 www.oet.ky.gov |
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| Louisiana | Louisiana Workforce Commission P.O. Box 94049 Baton Rouge, LA 70804 |
(225) 342-2944 www.laworks.net/homepage.asp |
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| Maine | Department of Labor Station 47 Augusta, ME 04333-0047 |
(207) 621-5120 www.state.me.us/labor |
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| Maryland | Department of Labor, Licensing & Regulation 1100 North Eutaw Street Room 414 Baltimore, MD 21201-2201 |
(800) 492-5524 www.dllr.state.md.us |
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| Massachusetts | Division of Employment and Training 19 Staniford Street Boston, MA 02114-2589 |
(617) 626-5050 www.detma.org |
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| Michigan | Department of Energy, Labor and Economic Growth, UI Agency 3024 West Grand Blvd. Detroit, MI 48202-6024 |
(313) 456-2180 www.michigan.gov/uia |
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| Minnesota | Department of Employment and Economic Development 332 Minnesota Street, Suite E200 St. Paul, MN 55101-1351 |
(651) 296-6141 www.uimn.org/tax |
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| Mississippi | Department of Employment Security P.O. Box 22781 Jackson, MS 39225-2781 |
(866) 806-0272 www.mdes.ms.gov |
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| Missouri | Division of Employment Security P.O. Box 59 Jefferson City, MO 65104-0059 |
(573) 751-3340 www.dolir.mo.gov |
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| Montana | Unemployment Insurance Division P.O. Box 6339 Helena, MT 59604-6339 |
(406) 444-3834 www.uid.dli.mt.gov |
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| Nebraska | Department of Labor Box 94600 State House Station Lincoln, NE 68509-4600 |
(402) 471-9940 www.dol.state.ne.us |
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| Nevada | Department of Employment Training and Rehabilitation 500 East Third Street Carson City, NV 89713-0030 |
(775) 684-6300 https://uitax.nvdetr.org |
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| New Hampshire | Department of Employment Security 32 South Main Street Concord, NH 03301-4857 |
(603) 228-4033 www.nhes.state.nh.us |
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| 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 |
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| New Mexico | Department of Workforce Solutions P.O. Box 2281 Albuquerque, NM 87103-2281 |
(505) 841-8576 www.dws.state.nm.us |
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| New York |
Department of Labor State Campus, Building 12 Room 500 Albany, NY 12240-0339 |
(518) 457-4179 www.labor.state.ny.us |
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| North Carolina |
Employment Security Commission P.O. Box 26504 Raleigh, NC 27611-6504 |
(919) 733-7396 www.ncesc.com |
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| North Dakota | Job Service of North Dakota P.O. Box 5507 Bismarck, ND 58506-5507 |
(701)328-2814 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 |
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| Oklahoma | Employment Security Commission P.O. Box 52003 Oklahoma City, OK 73152-2003 |
(405) 557-7173 www.oesc.state.ok.us |
||
| Oregon | Employment Department 875 Union Street NE Room 107 Salem, OR 97311-0030 |
(503) 947-1488, option 5 www.oregon.gov/employ/tax |
||
| Pennsylvania | Department of Labor and Industry 7th and Forster Street, Room 915 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 www.dtrh.gobierno.pr |
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| Rhode Island | Division of Taxation One Capitol Hill, Suite 36 Providence, RI 02908-5829 |
(401) 574-8700 www.uitax.ri.gov |
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| South Carolina | Employment Security Commission P.O. Box 995 Columbia, SC 29202-0995 |
(803) 737-3075 www.sces.org/ui |
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| South Dakota | Department of Labor P.O. Box 4730 Aberdeen, SD 57402-4730 |
(605) 626-2312 www.state.sd.us |
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| Tennessee | Department of Labor and Workforce Development 220 French Landing Drive Nashville, TN 37243 |
(615) 741-2486 www.state.tn.us/labor-wfd/esdiv.html |
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| Texas | Texas Workforce Commission P.O. Box 149037 Austin, TX 78714-9037 |
(512) 463-2700 www.twc.state.tx.us |
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| Utah | Department of Workforce Services P.O. Box 45288 Salt Lake City, UT 84145-0288 |
(801) 526-9400 www.jobs.utah.gov |
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| Vermont | Department of Labor P.O. Box 488 Montpelier, VT 05601-0488 |
(802) 828-4252 www.labor.vermont.gov |
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| Virginia | Virginia Employment Commission P.O. Box 1358 Richmond, VA 23218-1358 |
(804) 371-7159 www.VAEmploy.com |
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| Virgin Islands | Department of Labor P.O. Box 302608 St. Thomas, VI 00803-2608 |
(340) 776-1440 www.vidol.gov |
||
| Washington | Employment Security Department P.O. Box 9046 Olympia, WA 98507-9046 |
(360) 902-9360 www.esd.wa.gov/uitax/index.php |
||
| West Virginia | Bureau of Employment Programs 112 California Avenue 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 |
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| Wyoming | Unemployment Tax Division P.O. Box 2760 Casper, WY 82602-2760 |
(307) 235-3217 http://wydoe.state.wy.us |
||
Table 3. Employee Social Security (6.2%) and Medicare (1.45%) Tax Withholding Table
|
(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 |
| 39.00 | . | 2.42 | .57 | 89.00 | . | 5.52 | 1.29 |
| 40.00 | . | 2.48 | .58 | 90.00 | . | 5.58 | 1.31 |
| 41.00 | . | 2.54 | .59 | 91.00 | . | 5.64 | 1.32 |
| 42.00 | . | 2.60 | .61 | 92.00 | . | 5.70 | 1.33 |
| 43.00 | . | 2.67 | .62 | 93.00 | . | 5.77 | 1.35 |
| 44.00 | . | 2.73 | .64 | 94.00 | . | 5.83 | 1.36 |
| 45.00 | . | 2.79 | .65 | 95.00 | . | 5.89 | 1.38 |
| 46.00 | . | 2.85 | .67 | 96.00 | . | 5.95 | 1.39 |
| 47.00 | . | 2.91 | .68 | 97.00 | . | 6.01 | 1.41 |
| 48.00 | . | 2.98 | .70 | 98.00 | . | 6.08 | 1.42 |
| 49.00 | . | 3.04 | .71 | 99.00 | . | 6.14 | 1.44 |
| 50.00 | . | 3.10 | .73 | 100.00 | . | 6.20 | 1.45 |
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Household Employment Taxes
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Sample W-2 Form
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