Alabama
Department of Revenue
Income Tax Division
Withholding Tax Section
P.O. Box 327488
Montgomery, AL 36132-7488
(334) 242-1100
Alaska
NO INCOME TAX
Arizona
Department of Revenue
Withholding Division
1600 West Monroe
Phoenix, AZ 85007
(602) 255-2060
Arkansas
Department of Finance and Administration
Revenue Division
P.O. Box 3628
Little Rock, AR 72203-3628
(501) 682-7290
California
Employment Development Department
800 Capitol Mall
Sacramento, CA 95814
(916) 654-7041
Los Angeles, City Clerk, Tax and Permit Division
City Hall, Room 101
ATTN: Processing
Los Angeles, CA 90012
(213) 626-9271
San Francisco Tax Collector, Business Tax Division
Tax Collector's Office
City Hall
P.O. Box 7425
San Francisco, CA 94120
(415) 554-4431
Colorado
Department of Revenue
State Capitol Annex
1375 Sherman Street
Denver, CO 80261
(303) 232-2416
Denver Treasury Division
P.O. Box 17440
Denver, CO 80217
(303) 640-2644
Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106
(860) 297-5962
Delaware
Division of Revenue
Carvel State Office Bldg.
820 N. French Street
Wilmington, DE 19801
(302) 761-8442
Wilmington Department of Finance
Earned Income Tax Division
City/County Building
800 French Street
Wilmington, DE 19801
(302) 577-4300
District of Columbia
Department of Finance and Revenue
441 4th Street, N.W.
Room 550
Washington, D.C. 20001
(202) 724-7457
(202) 727-4829 (withholding)
Florida
NO INCOME TAX
Georgia
Department of Revenue
Income Tax Division
Withholding Unit
Trinity-Washington Building
P.O. Box 38067
Atlanta, GA 30334
(404) 656-4181
Hawaii
Department of Taxation
Income Tax Division
P.O. Box 259
Honolulu, HI 96809
(808) 587-4242
Idaho
State Tax Commission
800 Park Plaza IV
P.O. Box 36
Boise, ID 83722-2301
(208) 334-7660
Illinois
Department of Revenue
101 W. Jefferson Street
Springfield, IL 62794
(217) 782-3336
(800) 732-8866
Chicago Department of Revenue
City Hall, Room 107
121 N. LaSalle Street
Chicago, IL 60602
(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
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
Kansas
Department of Revenue
Division of Taxation
Income and Inheritance Tax Bureau
Robert B. Docking State Office Building
Topeka, KS 66612
(877) 562-7738
Kentucky
Revenue Cabinet
Tax Policy Section
Capital Annex Building
Frankfort, KY 40620
(502) 564-4580
(502) 564-3658 (Forms)
Louisville/Jefferson County
Revenue Commission
734 W. Main Street
Louisville, KY 40202-2634
(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
Maine
Bureau of Taxation
Income Tax Division
State Office Building
Augusta, ME 04333
(207) 287-2076
Maryland
Comptroller of the Treasury
Revenue Administration Division
100 Carroll Street
Annapolis, MD 21411
(410) 260-7980
Massachusetts
Department of Revenue
200 Arlington Street
Chelsea, MA 02150
(617) 887-6367
Michigan
Department of Treasury
Sales, Use and Withholding Division
Treasury Building
430 W. Allegan
Lansing, MI 48922
(517) 373-3190
Detroit City Treasurer
Income Tax Division
104 City-County Building
Detroit, MI 48226
(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
Mississippi
State Tax Commission
Income Tax Division
P.O. Box 960
Jackson, MS 39205
(601) 923-7800
Missouri
Department of Revenue
Withholding Tax Section
Truman State Office Building
P.O. Box 3333
Jefferson City, MO 65105-3333
(573) 751-5752
Kansas City
Division of Revenue
Second Floor, City Hall
414 E. 12th Street
St. Louis, MO 64106-2786
(816) 274-2091
(800) 877-6881 (Forms)
St. Louis
Earnings Tax Division
Room 411, City Hall
St. Louis, MO 63103
(314) 622-4805
St. Louis
Payroll Expense Tax Department
Room 413, City Hall
St. Louis, MO 63103
(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)
Nevada
NO INCOME TAX
Nebraska
Department of Revenue
State Office Building
P.O. Box 94818
Lincoln, NE 68509-4818
(800) 742-7474
(800) 626-7899 (Forms)
New Hampshire
NO EARNED INCOME TAX
New Jersey
Department of Treasury
Division of Taxation
50 Barrack Street
CN 240
Trenton, NJ 08646
(609) 292-6400
Newark
City of Newark-Payroll Tax
P.O. Box 15118
Newark, NJ 07192
(201) 733-3930
New Mexico
Revenue Processing Division
Taxation and Revenue Department
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0832
New York
Department of Taxation and Finance
Income Tax Bureau
Withholding Tax Unit
Albany, NY 12227-0125
(518) 485-6800
New York City
Department of Taxation and Finance
Income Tax Bureau
Withholding Tax Unit
Albany, NY 12227-0125
(518) 438-8581
New York-New Commission of New York Harbor
Jersey Waterfront
42 Broadway
New York, NY 10004
(212) 742-9280
North Carolina
Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0045
(919) 733-4626
North Dakota
State Tax Commissioner
600 E. Boulevard Avenue
State Capitol
Bismarck, ND 58505-0554
(701) 328-3124
Ohio
Department of Taxation
Income Tax Division
P.O. Box 2476
Columbus, OH 43266-0076
(888) 408-4039
Akron
Division of Taxation
222 Main Street
Akron, OH 44308
(330) 375-2290
Cincinnati
Cincinnati Income Tax Bureau
805 Central Street
6th Floor
Cincinnati, OH 45202-5799
(513) 352-3838
Cleveland
Municipal Income Tax Division
Central Collection Agency
1701 Lakeside Avenue
Cleveland, OH 44114
(216) 664-2070
Columbus
Columbus Income Tax Division
50 W. Gay St., 4th Fl.
Columbus, OH 43215
(614) 614-8368
Dayton
Superintendent of Taxation
P.O. Box 2806
Dayton, OH 45401
(513) 443-3500
Toledo
Division of Taxation
One Government Center
Suite 2070
Toledo, OH 43604
(419) 245-1662
Youngstown
Director of Finance
Income Tax Department
P.O. Box 359
City Hall Building
Youngstown, OH 44501
(330) 742-8700
School District
School District Tax Income Tax
P.O. Box 182388
Columbus, OH 43218-2388
(614) 846-6712
Oklahoma
Oklahoma Tax Commission
Withholding Tax Division
Oklahoma City, OK 73194
(405) 521-3279
Oregon
Department of Revenue
955 Center Street, N.E.
Salem, OR 97310
(503) 378-4988
Lane County State Department of Revenue
Mass Transit State of Oregon
District Salem, OR 97310
(503) 945-8091
(503) 378-4988
Tri-County State Department of Revenue
Metropolitan State of Oregon
Transportation Tri-Met Unit
District Salem, OR 97310
(503) 945-8091
(503) 378-4988
Pennsylvania
Pennsylvania Department of Revenue
Department 280414
Harrisburg, PA 17128-0414
(717) 783-5470
Philadelphia Department of Revenue
Business and Earnings Tax Department
Municipal Services Building
1401 JFK Boulevard
Philadelphia, PA 19102
(215) 686-6600
Pittsburgh
City and School District Treasurer
414 Grant Street
Pittsburgh, PA 15219
(412) 255-2510
Scranton
Collector of Taxes
City Hall
Scranton, PA 18503
(717) 348-4113
Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908
(401) 277-3911
(401) 222-1111 (forms)
South Carolina
Department of Revenue and Taxation
Income Tax Division
P.O. Box 125
Columbia, SC 29214
(803) 898-5752
South Dakota
NO INCOME TAX
Tennessee
NO INCOME TAX
Texas
NO INCOME TAX
Utah
State Tax Commission
210 North 1950 West
Salt Lake City, UT 84134
(801) 297-2200
Vermont
Department of Taxation
P.O. Box 547
Montpelier, VT 05609
(802) 828-2551
Virginia
Department of Taxation
Division of Income Tax Withholding
P.O. Box 1115
Richmond, VA 23208-1115
(804) 367-8038
Washington
NO INCOME TAX
West Virginia
Department of Tax and Revenue
Taxpayer Services
P.O. Box 3784
Charleston, WV 25337
(304) 558-3333
Wisconsin
Department of Revenue
P.O. Box 8902
Madison, WI 53708
(608) 266-2776
Wyoming
NO INCOME TAX