Who needs to file state withholding forms?

Employers required to file state withholding forms include:

• Any business that has employees earning wages is subject to state income tax.

• Nonprofit organizations and government entities that withhold state taxes from employee paychecks.

• Employers with employees in multiple states may need to file in each applicable state.

Note: Independent contractors or employees in states without income tax may have different reporting requirements. Employers should always verify the rules for each state.