State Address Telephone / Website
Alabama

Department of Revenue
Income Tax Division
Withholding Tax Section
P.O. Box 327488
Montgomery, AL 36132-7488

(334) 242-1100
www.ador.state.al.us/
Alaska

NO INCOME TAX www.revenue.state.ak.us
Arizona

Department of Revenue
Withholding Division
1600 West Monroe
Phoenix, AZ 85007

(602) 255-2060
http://www.azdor.gov/
Arkansas

Department of Finance and Administration
Revenue Division
P.O. Box 3628
Little Rock, AK 72203-2981

(501) 682-7290
http://www.arkansas.gov/dfa
California

Employment Development Department
800 Capitol Mall
Sacramento, CA 95814

Los Angeles, City Clerk
Tax and Permit Division
City Hall, Room 101
ATTN: Processing
Los Angeles, CA 90012

San Francisco Tax Collector
Business Tax Division
Tax Collector’s Office, City Hall
P.O. Box 7425
San Francisco, CA 94120

(916) 654-7041
http://www.edd.ca.gov/
http://www.ftb.ca.gov/
http://www.boe.ca.gov/
(213) 626-9271





(415) 554-4431
Colorado

Department of Revenue
Capitol Annex
1375 Sherman Street
Denver, CO 80261

Denver Treasury Division
P.O. Box 17440
Denver, CO 80217

(303) 232-2416
http://www.revenue.state.co.us/main/home.asp



(303) 640-2644
Connecticut

Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106

(860) 297-5962
http://www.ct.gov/drs
Delaware

Division of Revenue
Department of Finance and Revenue
441 4th Street, N.W.
Room 550
Washington, D.C. 20001

(202) 724-7457
(202) 727-4829 (withholding)
http://www.state.de.us/revenue/default.shtml
District of Columbia

Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106

(860) 297-5962
http://cfo.dc.gov/cfo/site/default.asp
Florida

NO INCOME TAX

http://dor.myflorida.com/dor/
Georgia

Department of Revenue
Income Tax Division
Withholding Unit
Trinity-Washington Building
P.O. Box 38067
Atlanta, GA 30334
(404) 656-4181
http://dor.myflorida.com/dor/
Hawaii

Department of Taxation
Income Tax Division
P.O. Box 259
Honolulu, HI 96809

(808) 587-4242
http://www.hawaii.gov/tax/tax.html
Idaho

State Tax Commission
800 Park Plaza IV
P.O. Box 36
Boise, ID 83722-2301
(208) 334-7660
http://tax.idaho.gov
Illinois

Department of Revenue
101 W. Jefferson Street
Springfield, IL 62794

Chicago Department of Revenue
City Hall, Room 107
121 N. LaSalle Street
Chicago, IL 60602

(217) 782-3336
(800) 732-8866
http://www.revenue.state.il.us/
Idaho

State Tax Commission
800 Park Plaza IV
P.O. Box 36
Boise, ID 83722-2301
(208) 334-7660
http://tax.idaho.gov

(312) 744-6146
Indiana

Department of Revenue
Withholding Tax Section
Indiana Government Center North
Room 105
100 N. Senate Avenue
Indianapolis, IN 46204-2253
(317) 233-4016
http://www.ai.org/dor
Iowa

Department of Revenue and Finance
Withholding Tax Processing
Hoover State Office Building
P.O. Box 10411
Des Moines, IA 50306-0411
(515) 281-3114
http://www.state.ia.us/government/drf/
Kansas

Department of Revenue
Division of Taxation
Income and Inheritance Tax Bureau
Robert B. Docking State Office Building<
Topeka, KS 66612
(877) 562-7738
http://www.ksrevenue.org
Kentucky

Revenue Cabinet
Tax Policy Section
Capital Annex Building
Frankfort, KY 40620

Louisville/Jefferson County
Revenue Commission
734 W. Main Street
Louisville, KY 40202-2634
(502) 564-4580
(502) 564-3658 (Forms)
http://www.state.ky.us/agencies/revenue


(502) 574-4900
Louisiana

Secretary of Revenue
Department of Revenue and Taxation
Withholding Division
330 N. Ardenwood
P.O. Box 9017
Baton Rouge, LA 70821-9017
(225) 925-4611
http://www.rev.state.la.us/
Maine

Bureau of Taxation
Income Tax Division
State Office Building
Augusta, ME 04333
(207) 287-2076
(502) 564-3658 (Forms)
http://www.state.me.us/revenue
Maryland

Comptroller of the Treasury
Revenue Administration Division
100 Carroll Street
Annapolis, MD 21411
(410) 260-7980
http://www.marylandtaxes.com
Massachusetts

Department of Revenue
200 Arlington Street
Chelsea, MA 02150
(617) 887-6367
http://www.dor.state.ma.us/
Michigan

Department of Treasury
Sales, Use and Withholding Division
Treasury Building
430 W. Allegan


Detroit City Treasurer
Income Tax Division
104 City-County Building
Detroit, MI 48226
(517) 373-3190
http://www.michigan.gov/treasury


(313) 224-3315
Minnesota

Department of Revenue
MW 5555
P.O. Box 66117
10 River Park Plaza
St. Paul, MN 55166-0005
(612) 296-6181
http://www.taxes.state.mn.us
MMississippi

State Tax Commission
Income Tax Division
P.O. Box 960<
Jackson, MS 39205

(601) 923-7800
http://www.dor.ms.gov

Missouri

Department of Revenue
Withholding Tax Section
Truman State Office Building
P.O. Box 3333
Jefferson City, MO 65105-3333

Kansas City
Division of Revenue
Second Floor, City Hall
414 E. 12th Street
St. Louis, MO 64106-2786

St. Louis
Earnings Tax Division
Room 411, City Hall
St. Louis, MO 63103

St. Louis
Payroll Expense Tax Department
Room 413, City Hall
St. Louis, MO 63103
(573) 751-5752
http://www.dor.mo.gov




(816) 274-2091
(800) 877-6881 (Forms)




(314) 622-4805
(314) 622-4961
Montana

Department of Revenue
Business Tax Section
Mitchell Building
P.O. Box 5835
Helena, MT 59604-5835
(406) 444-6900
(800) 550-1513 (New Business Registrations)
http://www.mt.gov/revenue
Nevada

NO INCOME TAX (617) 887-6367
http://tax.state.nv.us
Nebraska

Department of Revenue
State Office Building
P.O. Box 94818
Lincoln, NE 68509-4818
(800) 742-7474
(800) 626-7899 (Forms)
http://www.revenue.state.ne.us/
New Hampshire

NO INCOME TAX (617) 887-6367
http://www.nh.gov/revenue
New Jersey

Department of Treasury
Division of Taxation
50 Barrack Street
CN 240
Trenton, NJ 08646
Newark
City of Newark-Payroll Tax
P.O. Box 15118
Newark, NJ 07192
(609) 292-6400
http://www.state.nj.us/treasury/taxation/




(201) 733-3930
New Mexico

Revenue Processing Division
Taxation and Revenue Department
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0832
http://www.tax.newmexico.gov
New York

Department of Taxation and Finance
Income Tax Bureau
Withholding Tax Unit
Albany, NY 12227-0125

New York-New Commission of New York Harbor
Jersey Waterfront
42 Broadway
New York, NY 10004
(518) 485-6800
http://www.tax.state.ny.us



(212) 742-9280
North Carolina

Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0045
(919) 733-4626
http://www.dor.state.nc.us/
North Dakota

State Tax Commissioner
600 E. Boulevard Avenue
State Capitol
Bismarck, ND 58505-0554
(701) 328-3124
http://www.nd.gov/tax
Ohio

Department of Taxation
Income Tax Division
P.O. Box 2476
Columbus, OH 43266-0076

Akron
Division of Taxation
222 Main Street
Akron, OH 44308

Cincinnati
Cincinnati Income Tax Bureau
805 Central Street
6th Floor
Cincinnati, OH 45202-5799

Cleveland
Municipal Income Tax Division
Central Collection Agency
1701 Lakeside Avenue
Cleveland, OH 44114

Columbus
Columbus Income Tax Division
50 W. Gay St., 4th Fl.
Columbus, OH 43215

Dayton
Superintendent of Taxation
P.O. Box 2806
Dayton, OH 45401

Toledo
Division of Taxation
One Government Center
Suite 2070
Toledo, OH 43604

Youngstown
Director of Finance
Income Tax Department
P.O. Box 359
City Hall Building
Youngstown, OH 44501

School District
School District Tax Income Tax
P.O. Box 182388
Columbus, OH 43218-2388
(888) 408-4039
http://tax.ohio.gov



(330) 375-2290




(513) 352-3838





(216) 664-2070





(614) 614-8368




(513) 443-3500




(419) 245-1662





(330) 742-8700






(614) 846-6712
Oklahoma

Oklahoma Tax Commission
Withholding Tax Division
Oklahoma City, OK 73194
(405) 521-3279
http://www.oktax.state.ok.us
Oregon

Department of Revenue
955 Center Street, N.E.
Salem, OR 97310

Lane County State Department of Revenue
Mass Transit State of Oregon
District Salem, OR 97310

Tri-County State Department of Revenue
Metropolitan State of Oregon
Transportation Tri-Met Unit
District Salem, OR 97310
(503) 378-4988
http://www.oregon.gov/DOR


(503) 945-8091
(503) 378-4988


(503) 945-8091
(503) 378-4988
Pennsylvania

Department 280414
Harrisburg, PA 17128-0414

Philadelphia Department of Revenue
Business and Earnings Tax Department
Municipal Services Building
1401 JFK Boulevard
Philadelphia, PA 19102

Pittsburgh
City and School District Treasurer
414 Grant Street
Pittsburgh, PA 15219

Scranton
Collector of Taxes
City Hall
Scranton, PA 18503
(717) 783-5470
http://www.revenue.state.pa.us/

(215) 686-6600





(412) 255-2510




(717) 348-4113
Rhode Island

Division of Taxation
One Capitol Hill
Providence, RI 02908
(401) 277-3911
(401) 222-1111 (forms)
http://www.tax.ri.gov
South Carolina

Department of Revenue and Taxation
Income Tax Division
P.O. Box 125
Columbia, SC 29214
(803) 898-5752
http://www.sctax.org
South Dakota

NO INCOME TAX
http://www.state.sd.us/drr2/revenue.html
Tennessee

NO INCOME TAX
http://www.state.tn.us/revenue
Texas

NO INCOME TAX
http://www.window.state.tx.us/
Utah

State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
(801) 297-2200
http://www.tax.utah.gov/
Vermont

Department of Taxation
P.O. Box 547
Montpelier, VT 05609
(802) 828-2551
http://www.state.vt.us/tax
Virginia

Department of Taxation
Division of Income Tax Withholding
P.O. Box 1115
Richmond, VA 23208-1115
(804) 367-8038
http://www.tax.virginia.gov
Washington

NO INCOME TAX
http://www.dor.wa.gov
West Virginia

Department of Tax and Revenue
Taxpayer Services
P.O. Box 3784
Charleston, WV 25337
(304) 558-3333
http://www.wvrevenue.gov
Wisconsin

Department of Revenue
P.O. Box 8902
Madison, WI 53708
(608) 266-2776
http://www.dor.state.wi.us/
Wyoming

NO INCOME TAX
http://revenue.state.wy.us/