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

Our Resources:

Detailed Alabama Payroll Tax Registration Info

Witholding

Alabama Department of Revenue

Unemployment

Alabama Department of Labor

Alaska

Our Resources:

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

Our Resources:

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 Economic Security

Form JT-1 Joint Tax Application for a Business License

Arkansas

Our Resources:

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

Our Resources:

Detailed California Payroll Tax Registration Info

Witholding

California Employment Development Department

Form DE-1: Commercial Employer Account Registration and Update

Unemployment

California Employment Development Department

Form DE-1: Commercial Employer Account Registration and Update

Colorado

Our Resources:

Detailed Colorado Payroll Tax Registration Info

Witholding

Colorado Department of Revenue

Form CR-0100

Connecticut

Our Resources:

Detailed Connecticut Payroll Tax Registration Info

Witholding

Connecticut Department of Revenue Services

Unemployment

Connecticut Department of Labor

Delaware

Our Resources:

Detailed Delaware Payroll Tax Registration Info

Witholding

Delaware Department of Finance - Division of Revenue

Form CRA Combined Registration Application

Unemployment

Delaware Department of Labor - Division of Unemployment Insurance

Form UC-1: Report to Determine Liability,

District of Columbia

Our Resources:

Detailed District of Columbia Payroll Tax Registration Info

Witholding

District of Columbia Office of Tax and Revenue

Unemployment

District of Columbia Department of Employment Services

Florida

Our Resources:

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

Our Resources:

Detailed Georgia Payroll Tax Registration Info

Witholding

Georgia Department of Revenue

Unemployment

Georgia Department of Labor

Form DOL-1A

Hawaii

Our Resources:

Detailed Hawaii Payroll Tax Registration Info

Witholding

Hawaii Department of Taxation

Form BB-1: Basic Business Application

Unemployment

Hawaii Department of Labor and Industrial Relations - Unemployment Insurance Division

Idaho

Our Resources:

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

Our Resources:

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

Our Resources:

Detailed Indiana Payroll Tax Registration Info

Witholding

Indiana Department of Revenue

Unemployment

Indiana Department of Workforce Development

Iowa

Our Resources:

Detailed Iowa Payroll Tax Registration Info

Witholding

Iowa Department of Revenue

Business Tax Permit Registration

Unemployment

Iowa Workforce Development

Kansas

Our Resources:

Detailed Kansas Payroll Tax Registration Info

Witholding

Kansas Department of Revenue

Form CR-16: Business Tax Application

Unemployment

Kansas Department of Labor

Form K-CNS 010 Employer Status Report

Kentucky

Our Resources:

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

Our Resources:

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

Our Resources:

Detailed Maine Payroll Tax Registration Info

Witholding

Maine Revenue Services

Application for Tax Registration

Unemployment

Maine Department of Labor

Maryland

Our Resources:

Detailed Maryland Payroll Tax Registration Info

Witholding

Comptroller of Maryland

Maryland Combined Registration

Unemployment

Maryland Department of Labor, Licensing and Regulation - Division of Unemployment Insurance

Maryland Combined Registration Application

Massachusetts

Our Resources:

Detailed Massachusetts Payroll Tax Registration Info

Witholding

Massachusetts Department of Revenue

Unemployment

Massachusetts Office of Labor and Workforce Development

Michigan

Our Resources:

Detailed Michigan Payroll Tax Registration Info

Witholding

Michigan Department of Treasury

Michigan Business Taxes Registration Booklet

Unemployment

Michigan Unemployment Insurance Agency

Michigan Business Taxes Registration Booklet

Minnesota

Our Resources:

Detailed Minnesota Payroll Tax Registration Info

Witholding

Minnesota Department of Revenue

Form ABR Application for Business Registration

Unemployment

Minnesota Unemployment Insurance Program

Mississippi

Our Resources:

Detailed Mississippi Payroll Tax Registration Info

Witholding

Mississippi Department of Revenue

Unemployment

Mississippi Department of Employment Security

Missouri

Our Resources:

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

Our Resources:

Detailed Montana Payroll Tax Registration Info

Witholding

Montana Department of Revenue

Unemployment

Montana Department of Labor and Industry

Nebraska

Our Resources:

Detailed Nebraska Payroll Tax Registration Info

Witholding

Nebraska Department of Revenue

Form F-20 Nebraska Tax Application

Unemployment

Nebraska Department of Labor - Unemployment Insurance Tax Division

Nevada

Our Resources:

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

Our Resources:

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

Our Resources:

Detailed New Jersey Payroll Tax Registration Info

Witholding

New Jersey Department of the Treasury

Unemployment

New Jersey Department of the Treasury

New Mexico

Our Resources:

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

Our Resources:

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

Our Resources:

Detailed North Carolina Payroll Tax Registration Info

Witholding

North Carolina Department of Revenue

Form NC-BR: Business Registration Application

Unemployment

North Carolina Department of Commerce - Division of Employment Security

North Dakota

Our Resources:

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

Our Resources:

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

Our Resources:

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

Online 

Oregon

Our Resources:

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

Our Resources:

Detailed Pennsylvania Payroll Tax Registration Info

Witholding

Pennsylvania Department of Revenue

Unemployment

Pennsylvania Department of Labor and Industry - Office of Unemployment Compensation

Rhode Island

Our Resources:

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

Our Resources:

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

Our Resources:

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 Registration Application

Tennessee

Our Resources:

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

Our Resources:

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

Our Resources:

Detailed Utah Payroll Tax Registration Info

Witholding

Utah State Tax Commission

Form TC-69

Unemployment

Utah Department of Workforce Services

Vermont

Our Resources:

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 Business Registration

Virginia

Our Resources:

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

Our Resources:

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

Our Resources:

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

Our Resources:

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

Our Resources:

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