Federal · Annual reference
2026 Social Security taxable earnings limit
SSA lists $184,500 as the 2026 maximum earnings subject to Social Security tax. Medicare has no corresponding earnings cap.
Read the official source ↗Go beyond this selection
IRS forms & publications
Find current and prior-year documents. Match the exact tax year and revision.
State labor offices
Find the relevant state agency for rules and guidance outside this selection.
State government directories
Follow official state tax and business agency links. For unlisted cities, start with the relevant state and local tax agency.
Official source library
142 official sources
No sources match these filters. Clear a filter or use the official indexes above. An empty result does not mean a jurisdiction has no applicable requirement.
Federal · Regulation — eCFR
26 CFR Part 31 — Employment Taxes and Collection of Income Tax at Source
Federal employment-tax regulations and income-tax collection at source. Check the applicable section, effective dates and amendment history.
Read the official source ↗Federal · Regulation — eCFR
29 CFR Part 516 — Records to Be Kept by Employers
Read the regulation, definitions, exceptions and amendment history for records to be kept by employers. eCFR is continuously updated and authoritative but unofficial.
Read the official source ↗Federal · Regulation — eCFR
29 CFR Part 541 — Executive, Administrative, Professional and Other Exemptions
Read the regulation, definitions, exceptions and amendment history for executive, administrative, professional and other exemptions. eCFR is continuously updated and authoritative but unofficial.
Read the official source ↗Federal · Regulation — eCFR
29 CFR Part 778 — Overtime Compensation
Read the regulation, definitions, exceptions and amendment history for overtime compensation. eCFR is continuously updated and authoritative but unofficial.
Read the official source ↗Federal · Regulation — eCFR
29 CFR Part 785 — Hours Worked
Read the regulation, definitions, exceptions and amendment history for hours worked. eCFR is continuously updated and authoritative but unofficial.
Read the official source ↗Federal · Regulation — eCFR
29 CFR Part 825 — The Family and Medical Leave Act
Read the regulation, definitions, exceptions and amendment history for the family and medical leave act. eCFR is continuously updated and authoritative but unofficial.
Read the official source ↗Federal · Statute — U.S. Code
29 U.S.C. 207 — Maximum hours
Statutory overtime provisions, exclusions and exceptions. Review the source edition and subsequent changes alongside applicable regulations.
Read the official source ↗Federal · Form / instructions landing page
About Form 941 — Employer’s Quarterly Federal Tax Return
Official Form 941 page with the form, instructions and developments. Confirm the relevant quarterly revision; this is not a filing service.
Read the official source ↗Federal · Form / instructions landing page
About Form W-4 — Employee’s Withholding Certificate
Official employee withholding certificate and supporting instructions. Address and form elections alone do not determine every state or local withholding obligation.
Read the official source ↗Federal · Guidance
Additional Medicare withholding
Employers begin Additional Medicare withholding when wages paid to an employee exceed $200,000 for the calendar year. Employer withholding and an individual’s final tax liability use different rules.
Read the official source ↗Federal · FAQ
Complaints and the Investigation Process — worker FAQ
Official answers about WHD complaints and investigations. The agency explains its jurisdiction and worker protections.
Read the official source ↗Federal · Fact sheet
Fact Sheet 22 — Hours Worked Under the FLSA
Federal guidance on compensable time, meals, rest, travel, training and other hours-worked questions.
Read the official source ↗Federal · Guidance
Federal wage-and-hour recordkeeping
Fact Sheet 21 describes FLSA payroll and time-record requirements and retention periods. Other federal, state and business requirements can require additional records or longer retention.
Read the official source ↗Federal · Guidance
FLSA overtime: the workweek and regular rate
Fact Sheet 23 explains federal overtime for covered, nonexempt employees, including the fixed workweek and limits on averaging hours. State rules and exemptions require separate review.
Read the official source ↗Federal · Publication / instructions
General Instructions for Forms W-2 and W-3 (2026)
The 2026 instructions generally require SSA filing and furnishing employee copies by February 1, 2027. Read the instructions for reporting changes, corrections and exceptions.
Read the official source ↗Federal · Complaint guidance
How to File a Complaint with WHD
Official federal wage-and-hour complaint steps, investigation overview and links to information to gather.
Read the official source ↗Federal · Guidance
Independent contractor defined
Federal tax classification resource. Employment status requires the actual relationship and facts, not a job label alone.
Read the official source ↗Federal · Official document index
IRS forms, instructions and publications index
Find current forms and instructions, prior-year products and browser publications. Check the exact tax year and revision before applying a document.
Read the official source ↗Federal · Announcement index
IRS payroll news and e-news subscriptions
Official federal reporting, employment-tax and payroll announcements.
Read the official source ↗Federal · Agency directory
IRS small business and self-employed tax center
Federal business-tax publications, forms and topic links; choose the relevant employment-tax material.
Read the official source ↗Federal · Guidance
Last Paycheck — federal overview
Federal final-pay overview and a reminder to research applicable state wage-payment requirements.
Read the official source ↗Federal · Publication / instructions
Publication 15 (2026) — Employer’s Tax Guide
Use Publication 15 for federal employer withholding, depositing, reporting and correction procedures. Review its future-developments section before applying a rule.
Read the official source ↗Federal · Publication
Publication 15-A (2026) — Employer’s Supplemental Tax Guide
Supplemental federal employer guidance, including employee classification and special employment-tax situations.
Read the official source ↗Federal · Publication / instructions
Publication 15-B (2026) — Employer’s Tax Guide to Fringe Benefits
Publication 15-B covers benefit-specific exclusions, valuation and withholding. A benefit’s noncash form does not, by itself, make it tax-free.
Read the official source ↗Federal · Publication / instructions
Publication 15-T (2026) — Federal Income Tax Withholding Methods
Publication 15-T supplies federal withholding methods and tables, including procedures for different versions of Form W-4. Match the employee’s form and your payroll method.
Read the official source ↗Federal · Publication
Publication 509 (2026) — Tax Calendars
Official calendars and filing / deposit discussion. Select the applicable employer schedule and exceptions rather than assuming one date applies to every employer.
Read the official source ↗Federal · FAQ
Questions and Answers About the FLSA
Official topic-by-topic answers about federal wage-and-hour coverage and requirements. State and local requirements need separate review.
Read the official source ↗Federal · Agency directory
State government websites — IRS directory
Find official state business and tax resources through the IRS index. The index is not a payroll tax calculation or a full state-law library.
Read the official source ↗Federal · Agency directory
State Labor Offices — all-state agency directory
Find state labor agencies for state wage-payment, hours and workplace-rule research. This directory is distinct from federal WHD field offices.
Read the official source ↗Federal · Guidance
Topic 751 — Social Security and Medicare withholding rates
Official Social Security and Medicare withholding overview; check the year-specific wage base and the separate Additional Medicare rules.
Read the official source ↗Federal · Announcement index
Wage and Hour Division news releases
Official WHD announcements and compliance-assistance releases.
Read the official source ↗Federal · Agency directory
WHD Local Offices — federal district / area offices
Find the relevant federal WHD office. Federal field offices are different from state labor departments.
Read the official source ↗State · State agency resource
Alabama — Form A4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Alabama — IRS state business / agency directory
IRS directory of official Alabama business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · Agency directory
Alaska — IRS state business / agency directory
IRS directory of official Alaska business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Alaska — No state wage-income-tax withholding certificate
No state personal income tax. Federal withholding and other applicable payroll items can still apply.
Read the official source ↗State · State agency resource
Arizona — Form A-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Arizona — IRS state business / agency directory
IRS directory of official Arizona business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Arkansas — AR4EC (agency withholding instructions)
Official2026 withholding instructions identify AR4EC. This link is agency guidance, not an interactive employee-form service.
Read the official source ↗State · Agency directory
Arkansas — IRS state business / agency directory
IRS directory of official Arkansas business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
California — Form DE 4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
California — IRS state business / agency directory
IRS directory of official California business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State guidance
California paydays and final wages
California’s FAQ explains regular payday and final-wage requirements, including different separation scenarios and specific exceptions.
Read the official source ↗State · State agency resource
Colorado — Form DR 0004
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Colorado — IRS state business / agency directory
IRS directory of official Colorado business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Connecticut — Form CT-W4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Connecticut — IRS state business / agency directory
IRS directory of official Connecticut business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Delaware — Form DE-W4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Delaware — IRS state business / agency directory
IRS directory of official Delaware business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
District of Columbia — Form D-4
The agency currently flags D-4/D-4A as under review. Use its current listed form and employer instructions.
Read the official source ↗State · Agency directory
District of Columbia — IRS state business / agency directory
IRS directory of official District of Columbia business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · Agency directory
Florida — IRS state business / agency directory
IRS directory of official Florida business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Florida — No state personal-income-tax withholding certificate
No state personal income tax. Federal withholding and other applicable payroll items can still apply.
Read the official source ↗State · State agency resource
Georgia — Form G-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Georgia — IRS state business / agency directory
IRS directory of official Georgia business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Hawaii — Form HW-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Hawaii — IRS state business / agency directory
IRS directory of official Hawaii business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Idaho — Form ID W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Idaho — IRS state business / agency directory
IRS directory of official Idaho business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Illinois — Form IL-W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Illinois — IRS state business / agency directory
IRS directory of official Illinois business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Indiana — Form WH-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Indiana — IRS state business / agency directory
IRS directory of official Indiana business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Iowa — Form IA W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Iowa — IRS state business / agency directory
IRS directory of official Iowa business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Kansas — Form K-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Kansas — IRS state business / agency directory
IRS directory of official Kansas business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Kentucky — Form K-4
Use the current forms filter on the agency page to locate K-4; do not reuse an old form's tax-rate text.
Read the official source ↗State · Agency directory
Kentucky — IRS state business / agency directory
IRS directory of official Kentucky business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Louisiana — Form L-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Louisiana — IRS state business / agency directory
IRS directory of official Louisiana business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Maine — Form W-4ME
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Maine — IRS state business / agency directory
IRS directory of official Maine business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Maryland — Form MW507
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Maryland — IRS state business / agency directory
IRS directory of official Maryland business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Massachusetts — Form M-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Massachusetts — IRS state business / agency directory
IRS directory of official Massachusetts business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Michigan — Form MI-W4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Michigan — IRS state business / agency directory
IRS directory of official Michigan business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Minnesota — Form W-4MN
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Minnesota — IRS state business / agency directory
IRS directory of official Minnesota business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Mississippi — Form 89-350
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Mississippi — IRS state business / agency directory
IRS directory of official Mississippi business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Missouri — Form MO W-4
Use the current employee certificate and its instructions; residency, work location and special cases can affect which form applies.
Read the official source ↗State · Agency directory
Missouri — IRS state business / agency directory
IRS directory of official Missouri business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · Agency directory
Montana — IRS state business / agency directory
IRS directory of official Montana business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Montana — MW-4 — Montana withholding certificate
Use the current employee form and its instructions; eligibility and special situations require review.
Read the official source ↗State · Agency directory
Nebraska — IRS state business / agency directory
IRS directory of official Nebraska business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Nebraska — W-4N — Nebraska withholding allowance certificate
Agency forms page lists W-4N. A federal W-4 is not a substitute for reviewing Nebraska's certificate rules.
Read the official source ↗State · Agency directory
Nevada — IRS state business / agency directory
IRS directory of official Nevada business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Nevada — No broad state wage-income-tax certificate for 2026
Federal withholding still applies where required. Other payroll taxes or another state's rules may apply.
Read the official source ↗State · Agency directory
New Hampshire — IRS state business / agency directory
IRS directory of official New Hampshire business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
New Hampshire — No broad state wage-income-tax certificate for 2026
Official agency search content states W-2 wages are not subject to NH income tax. Page retrieval returned 403; do not imply a live form completion check. Federal and other-state rules can still apply.
Read the official source ↗State · Agency directory
New Jersey — IRS state business / agency directory
IRS directory of official New Jersey business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
New Jersey — NJ-W4 — Employee's Withholding Allowance Certificate
Agency payroll forms page lists NJ-W4. Use New Jersey instructions rather than copying federal entries.
Read the official source ↗State · State guidance
New Jersey–Pennsylvania income-tax reciprocity
The NJ–PA agreement applies to qualifying employee compensation. Use the correct employee certificate and employer process; local wage taxes require their own review.
Read the official source ↗State · State agency resource
New Mexico — Federal W-4 information and New Mexico withholding guidance
Agency guidance bases withholding on federal W-4 information and state tables; no separate state certificate is supplied here.
Read the official source ↗State · Agency directory
New Mexico — IRS state business / agency directory
IRS directory of official New Mexico business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · Agency directory
New York — IRS state business / agency directory
IRS directory of official New York business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State / Local · State agency resource
New York — IT-2104 — New York withholding allowance certificate and instructions
The 2026 instructions cover New York State and, when applicable, New York City and Yonkers. Other forms address specific exemptions or nonresidence.
Read the official source ↗State · Announcement index
New York labor announcements
Official New York Department of Labor releases.
Read the official source ↗State · State guidance
New York pay notices and official templates
NYSDOL explains new-hire written pay notices, required information and available templates. Use the form suited to the employee’s pay arrangement and required language.
Read the official source ↗State · Agency directory
North Carolina — IRS state business / agency directory
IRS directory of official North Carolina business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
North Carolina — NC-4 / NC-4EZ — review the agency's eligibility and instructions
The linked page is NC-4EZ; do not assume everyone qualifies for the short form. Use the agency's current NC-4 instructions where needed.
Read the official source ↗State · State agency resource
North Dakota — Federal W-4 information and North Dakota withholding guidance
North Dakota relies on the federal W-4 for withholding information; follow the state's current guidance.
Read the official source ↗State · Agency directory
North Dakota — IRS state business / agency directory
IRS directory of official North Dakota business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · Agency directory
Ohio — IRS state business / agency directory
IRS directory of official Ohio business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Ohio — IT 4 — Ohio Employee's Withholding Exemption Certificate
Official tax agency asset: combined Ohio IT 4 with residency and school-district fields. The older agency landing page and static-form link returned 404; use this verified agency-hosted PDF and current instructions.
Read the official source ↗State · Agency directory
Oklahoma — IRS state business / agency directory
IRS directory of official Oklahoma business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Oklahoma — OK-W-4 — Employee's State Withholding Allowance Certificate
Official current agency-hosted form; its revision date is not a tax-year promise. Review applicable instructions before completing it.
Read the official source ↗State · Agency directory
Oregon — IRS state business / agency directory
IRS directory of official Oregon business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Oregon — OR-W-4 and Oregon withholding calculator guidance
Oregon requires its own withholding information. This agency page explains the certificate, worksheets and calculator.
Read the official source ↗State · Agency directory
Pennsylvania — IRS state business / agency directory
IRS directory of official Pennsylvania business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Pennsylvania — Pennsylvania withholding guidance; REV-419 only for qualifying nonwithholding situations
REV-419 is not a universal allowance form for all employees. Local earned-income and local-services taxes need a separate locality review.
Read the official source ↗State · Agency directory
Rhode Island — IRS state business / agency directory
IRS directory of official Rhode Island business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Rhode Island — RI W-4 — Employee's Withholding Allowance Certificate
Agency page lists the 2026 RI W-4. Confirm the form year and applicable instructions.
Read the official source ↗State · Agency directory
South Carolina — IRS state business / agency directory
IRS directory of official South Carolina business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
South Carolina — SC W-4 — South Carolina employee withholding certificate
Agency page lists the 2026 SC W-4. It is distinct from North Carolina's NC-4 / NC-4EZ.
Read the official source ↗State · Agency directory
South Dakota — IRS state business / agency directory
IRS directory of official South Dakota business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
South Dakota — No broad state wage-income-tax certificate for 2026
Federal withholding still applies where required. Other payroll taxes or another state's rules may apply.
Read the official source ↗State · Agency directory
Tennessee — IRS state business / agency directory
IRS directory of official Tennessee business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Tennessee — No broad state wage-income-tax certificate for 2026
Agency guidance states Tennessee has no state income-tax withholding on earned income. Federal and other-state rules may still apply.
Read the official source ↗State · Agency directory
Texas — IRS state business / agency directory
IRS directory of official Texas business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Texas — No broad state wage-income-tax certificate for 2026
Official Comptroller guide states Texans pay federal, not state or local, income taxes. Retriever did not parse the download's application/octet-stream content type; federal and other-state obligations can still apply.
Read the official source ↗State · State agency resource
Utah — Federal W-4 information and Utah withholding guidance
Agency guidance bases Utah withholding on federal W-4 information and state tables. Do not copy a withholding election from another state.
Read the official source ↗State · Agency directory
Utah — IRS state business / agency directory
IRS directory of official Utah business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · Agency directory
Vermont — IRS state business / agency directory
IRS directory of official Vermont business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Vermont — W-4VT — Vermont Employee's Withholding Allowance Certificate
Official agency form page indexed and verified through search; page retrieval returned 403. Review Vermont-specific instructions.
Read the official source ↗State · Agency directory
Virginia — IRS state business / agency directory
IRS directory of official Virginia business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Virginia — VA-4 — Employee's Virginia withholding exemption certificate
Official agency FAQ identifies VA-4; direct page retrieval timed out. Use the agency's current form and instructions.
Read the official source ↗State · Agency directory
Washington — IRS state business / agency directory
IRS directory of official Washington business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Washington — No broad state wage-income-tax certificate for 2026
This directory is scoped to 2026. Do not turn this into a permanent no-income-tax claim; the agency discusses future changes. Federal withholding and other payroll premiums can still apply.
Read the official source ↗State · Agency directory
West Virginia — IRS state business / agency directory
IRS directory of official West Virginia business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
West Virginia — IT-104 — Employee's Withholding / Exemption Certificate
Agency forms page lists IT-104. Review state-specific exemption and nonresident instructions where relevant.
Read the official source ↗State · Agency directory
Wisconsin — IRS state business / agency directory
IRS directory of official Wisconsin business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Wisconsin — WT-4 — Employee's Wisconsin Withholding Exemption Certificate
Official forms portal is linked; agency FAQ identifies WT-4. The portal's form list uses dynamic content.
Read the official source ↗State · Agency directory
Wyoming — IRS state business / agency directory
IRS directory of official Wyoming business, tax and other government links. Follow the relevant state agency to research the applicable payroll requirement.
Read the official source ↗State · State agency resource
Wyoming — No broad state wage-income-tax certificate for 2026
Official state information says Wyoming has no individual income tax. Federal withholding and other-state rules can still apply.
Read the official source ↗Local · Local tax research resource
Ohio The Finder — address-based local tax search
Use the agency’s current root Finder tool and a precise address/date; choose the relevant school-district or municipal tax type. Legacy deep links returned404. The agency recommends confirming jurisdiction with the municipality or county auditor; ZIP alone can miss boundaries.
Read the official source ↗Local · Local tax research resource
PA DCED — Find Local Withholding Rates by Address
Official tool uses home and work addresses and shows PSD codes, resident/nonresident EIT and LST information. Confirm geographic matches with the municipality or school district where necessary; this is not a ZIP-only determination.
Read the official source ↗Local · Local guidance
Pennsylvania local withholding and PSD research
DCED’s employer FAQs link to official address-based EIT, PSD-code and tax-collector research. Determine the relevant residence and worksite before selecting local withholding.
Read the official source ↗