Click on your state on the map below for general information about its income tax withholding requirements. The nine states that are unshaded are the states that do not impose a personal income tax.

For the other states, the information includes (1) a general statement about your obligation to withhold the state's tax from wages you pay to resident and nonresident employees; (2) a listing of the other states, if any, with which the selected state has entered reciprocal agreements; (3) the address and telephone number of the agency that administers the state's withholding tax; and (4) a listing of the local jurisdictions, if any, where you may have a withholding or payment obligation if you have employees.