State Payments and Returns

You will generally have to send tax payments to the government, and file tax returns, for two types of state payroll taxes: income taxes, and unemployment taxes.

Unemployment insurance taxes. Every state requires employers to file a quarterly tax and wage report on or before the last day of the month following the calendar quarter; in most cases, if the due date falls on a Saturday, Sunday, or holiday, the due date is extended to the next business day.

The following special rules apply in California: an employer who is required to make federal semi-weekly deposits and who has accumulated more than $400 in state personal income tax (PIT) withholding during one or more payroll periods is required to deposit all state withholding taxes (disability insurance (SDI) and PIT) to the Department using the federal semi-weekly schedule. Semi-weekly depositors deposit taxes accumulated on Wednesday, Thursday, or Friday paydays during each week by the following Wednesday, and deposit taxes accumulated on Saturday, Sunday, Monday, or Tuesday paydays during each week by the following Friday. If employer has accumulated $100,000 or more in federal employment taxes during a deposit period and has accumulated more than $400 in state PIT withholding, all SDI and PIT must be deposited by the next banking day.

Our map showing state unemployment tax information lists the agency to call for information and tax forms relating to unemployment taxes.

State income taxes. Click on your state on the map below for general information about the returns that are used in reporting state income taxes you withhold and the due dates for remitting the withheld taxes. The nine states that are unshaded are states that do not impose a personal income tax.