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 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008 1 (800) 852-5711
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
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