As an employer, withholding taxes from employee wages is all part of the job. In addition to联邦所得税预扣, you may also need to handle state income tax withholding. Unlike federal income tax, state income tax rules and rates vary by state. So, what is state income tax?
What is state income tax?
State income tax (SIT) is a type of state-mandated tax applied to a worker’s wages. Employers are responsible for deducting SIT from an employee’sgross wages并将其汇给适当的州税务局。
SIT rates vary and can be either flat or progressive. States with flat rate tax structures tax each employee at the same rate (i.e., a standard percentage). Progressive tax structures use wage brackets to tax employees at different rates. These rates are based on the employee’s earnings.
在employees begin working at a business, they must fill out theirstate W-4 form。像联邦W-4表格一样，州W-4S收集有关雇员的信息，因此您可以从工资中开始预扣州所得税。
许多州允许雇员要求对州W-4的扣除豁免，以降低其州所得税税。
Most states have their own version of theW-4表格在州一级预扣所得税。四个州 - 科洛拉多，新墨西哥州，北达科他州和犹他州 - 重新评估员工使用联邦W-4表格进行扣留。
一旦您从新员工中收集完整的表格，就可以开始从工资中运行工资单和预扣州所得税。
States use income taxes to fund various state projects and programs, such as education, health care, corrections, and public assistance.
State income tax by state
Depending on your business location, you might not be responsible for handling state income tax for your employees. Why? Not all states have SIT.
查看持有和不含州所得税的州列表。
What states have state income tax?
目前，四十一个州和华盛顿特区对从就业获得的工资征收州所得税。
这是带有SIT的州清单：
| 阿拉巴马州 | Kentucky | 北卡罗莱纳 |
| Arizona | Louisiana | North Dakota |
| Arkansas | 缅因州 | 俄亥俄州 |
| California | Maryland | Oklahoma |
| 科罗拉多州 | Massachusetts | 俄勒冈州 |
| Connecticut | Michigan | Pennsylvania |
| Delaware | 明尼苏达州 | 罗德岛 |
| Georgia | Mississippi | South Carolina |
| Hawaii | Missouri | Utah |
| Idaho | Montana | 佛蒙特 |
| Illinois | 内布拉斯加州 | Virginia |
| 印第安纳州 | 新泽西州 | Washington D.C. |
| Iowa | New Mexico | 西弗吉尼亚 |
| Kansas | 纽约 | Wisconsin |
What states do not have state income tax?
Currently, there are nine states that do not have state income tax on employment income. Let’s take a look at the states without income tax on employee wages:
| 阿拉斯加州 | 新罕布什尔 | Texas |
| Florida | 南达科他州 | Washington |
| Nevada | 田纳西州 | Wyoming |
新罕布什尔and Tennessee do have income tax on unearned income, such as dividend and interest income. However, they do not apply the income tax to employment income.
State income tax map
Use the map below for a visual of which states have income tax on employment income. And, check out the second map to determine which states use a flat rate or progressive structure for state income taxes.
检查您所在州的所得税法规。每个州都有自己的所得税规则和利率。
Reciprocal agreements
There’s another thing you should keep on your radar: tax reciprocity between states.
State tax reciprocity agreements allow an employee who lives in one state and works in another to request exemption from state income tax withholding for the state they work in. Instead, the employer would withhold and remit taxes to the employee’s home state.
States with tax reciprocity are generally neighboring states. But, not all states have state tax reciprocity agreements.
| Want to find out if your state has a reciprocal agreement with anyone? Check out our article, “What Is Tax Reciprocity?” for more information! |
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This article has been updated from its original publication date of 1/28/2015.
This is not intended as legal advice; for more information, please点击这里。