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Publication 926 - Additional Material


Appendix: State Unemployment Tax Agencies

The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. If the telephone number listed for your state would be a long distance call from your area, you can use the name of the agency to look for a local number in your telephone book. The addresses and telephone numbers of the agencies, which were current at the time this publication was prepared for print, are subject to change. For the most up-to-date addresses and telephone numbers for these agencies, visit the U.S. Department of Labor's website at
www.workforcesecurity.doleta.gov/unemploy/agencies.asp.

State Address   Telephone number / Website  
Alabama Department of Industrial Relations
649 Monroe Street
Montgomery, AL 36131-0099
(334) 242-8830
www.dir.alabama.gov
Alaska Employment Security Tax
Department of Labor and Workforce Development
P.O. Box 115509
Juneau, AK 99811-5509
(888) 448-3527
www.labor.state.ak.us/estax
Arizona Department of Economic Security
Unemployment Tax - 911B
P.O. Box 6028
Phoenix, AZ 85005-6028
(602) 771-6601
www.azdes.gov/esa/uitax/uithome.asp
Arkansas Department of Workforce Services
P.O. Box 2981
Little Rock, AR 72203-2981
(501) 682-3798
www.state.ar.us/esd
California Employment Development Department
Account Services Group, MIC 90
P.O. Box 942880
Sacramento, CA 94280
(888) 745-3886
www.edd.cahwnet.gov
Colorado Department of Labor and Employment
Unemployment Insurance Operations
P.O. Box 8789
Denver, CO 80201-8789
(800) 480-8299
www.coworkforce.com
Connecticut Connecticut Department of Labor
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
(860) 263-6550
www.ctdol.state.ct.us
Delaware Division of Unemployment Insurance
Department of Labor
P.O. Box 9950
Wilmington, DE 19809-0950
(302) 761-8484
www.delawareworks.com
District of Columbia Department of Employment Services
Office of Unemployment
Compensation Tax Division
609 H Street NE, 3rd Floor
Washington, DC 20001-4347
(202) 698-7550
www.dcnetworks.org
Florida Unemployment Compensation Service
Agency for Workforce Innovation
107 E. Madison Street MSC 229
Tallahassee, FL 32399
(800) 482-8293
http://dor.myflorida.com/dor/uc
Georgia Department of Labor
148 Andrew Young Inter Blvd., Suite 800
Atlanta, GA 30303-1732
(404) 232-3301
www.dol.state.ga.us
Hawaii Department of Labor and Industrial Relations
830 Punchbowl Street
Room 437
Honolulu, HI 96813-5096
(808) 586-8913
www.hawaii.gov/labor
Idaho Department of Labor
317 Main Street
Boise, ID 83735-0002
(800) 448-2977
www.labor.state.id.us
Illinois Department of Employment Security
33 South State Street
Chicago, IL 60603
(800) 247-4984
www.ides.state.il.us
Indiana Department of Workforce Development
10 North Senate Avenue
Room SE 106
Indianapolis, IN 46204-2277
(317) 232-7436
www.in.gov/dwd
Iowa Workforce Development
1000 East Grand Avenue
Des Moines, IA 50319-0209
(515) 281-5339
www.iowaworkforce.org/ui
Kansas Department of Labor
401 SW Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5025
www.dol.ks.gov
Kentucky Department of Employment Services
P.O. Box 948
Frankfort, KY 40602-0948
(502) 564-2272
www.oet.ky.gov
Louisiana Louisiana Workforce Commission
P.O. Box 94049
Baton Rouge, LA 70804
(225) 342-2944
www.laworks.net/homepage.asp
Maine Department of Labor
P.O. Box 259
Augusta, ME 04332-0259
(207) 621-5120
www.state.me.us/labor
Maryland Department of Labor, Licensing & Regulation
1100 North Eutaw Street
Room 414
Baltimore, MD 21201-2201
(800) 492-5524
www.dllr.state.md.us
Massachusetts Division of Employment and Training
19 Staniford Street
Boston, MA 02114-2589
(617) 626-5050
www.detma.org
Michigan Department of Labor and Economic Growth
3024 West Grand Blvd.
Detroit, MI 48202-6024
(313) 456-2180
www.michigan.gov/uia
Minnesota Department of Employment and Economic Development
332 Minnesota Street, Suite E200
St. Paul, MN 55101-1351
(651) 296-6141
www.uimn.org/tax
Mississippi Department of Employment Security
P.O. Box 22781
Jackson, MS 39225-2781
(866) 806-0272
www.mdes.ms.gov
Missouri Division of Employment Security
P.O. Box 59
Jefferson City, MO 65104-0059
(573) 751-3340
www.dolir.mo.gov
Montana Unemployment Insurance Division
P.O. Box 6339
Helena, MT 59604-6339
(406) 444-3834
www.uid.dli.mt.gov
Nebraska Department of Labor
Box 94600
State House Station
Lincoln, NE 68509-4600
(402) 471-9940
www.dol.state.ne.us
Nevada Department of Employment Training and Rehabilitation
500 East Third Street
Carson City, NV 89713-0030
(775) 684-6300
https://uitax.nvdetr.org
New Hampshire Department of Employment Security
32 South Main Street
Concord, NH 03301-4857
(603) 228-4033
www.nhes.state.nh.us
New Jersey Department of Labor and Workforce Development
P.O. Box 947
Trenton, NJ 08625-0947
(609) 633-6400
http://lwd.dol.state.nj.us
New Mexico Department of Workforce Solutions
P.O. Box 2281
Albuquerque, NM 87103-2281
(505) 841-8576
www.dws.state.nm.us
New York

Department of Labor
State Campus, Building 12
Room 500
Albany, NY 12240-0339
(518) 457-4179
www.labor.state.ny.us
North Carolina

Employment Security Commission
P.O. Box 26504
Raleigh, NC 27611-6504
(919) 733-7396
www.ncesc.com
North Dakota Job Service of North Dakota
P.O. Box 5507
Bismarck, ND 58506-5507
(701)328-2814
www.jobsnd.com
Ohio Department of Job and Family Services
P.O. Box 182404
Columbus, OH 43218-2404
(614) 466-2319
www.jfs.ohio.gov
Oklahoma Employment Security Commission
P.O. Box 52003
Oklahoma City, OK 73152-2003
(405) 557-7173
www.oesc.state.ok.us
Oregon Employment Department
875 Union Street NE
Room 107
Salem, OR 97311-0030
(503) 947-1488, option 5
(503) 947-1537 FUTA
www.oregon.gov/employ/tax
Pennsylvania Department of Labor and Industry
7th and Forster Street, Room 915
Harrisburg, PA 17121-0001
(717) 787-7679
www.dli.state.pa.us
Puerto Rico Department of Labor and Human Resources
P.O. Box 1020
San Juan, PR 00919
(787) 754-5818
Rhode Island Division of Taxation
One Capitol Hill, Suite 36
Providence, RI 02908-5829
(401) 574-8700
www.uitax.ri.gov
South Carolina Employment Security Commission
P.O. Box 995
Columbia, SC 29202-0995
(803) 737-3075
www.sces.org/ui
South Dakota Department of Labor
P.O. Box 4730
Aberdeen, SD 57402-4730
(605) 626-2312
www.state.sd.us
Tennessee Department of Labor and Workforce Development
220 French Landing Drive
Nashville, TN 37243
(615) 741-2486
www.state.tn.us/labor-wfd/esdiv.html
Texas Texas Workforce Commission
P.O. Box 149037
Austin, TX 78714-9037
(512) 463-2700
www.twc.state.tx.us
Utah Department of Workforce Services
P.O. Box 45288
Salt Lake City, UT 84145-0288
(801) 526-9400
www.jobs.utah.gov
Vermont Department of Labor
P.O. Box 488
Montpelier, VT 05601-0488
(802) 828-4252
www.labor.vermont.gov
Virginia Virginia Employment Commission
P.O. Box 1358
Richmond, VA 23218-1358
(804) 371-7159
www.VAEmploy.com
Virgin Islands Department of Labor
P.O. Box 302608
St. Thomas, VI 00803-2608
(340) 776-1440
www.vidol.gov
Washington Employment Security Department
P.O. Box 9046
Olympia, WA 98507-9046
(360) 902-9360
www.esd.wa.gov/uitax/index.php
West Virginia Bureau of Employment Programs
112 California Avenue
Charleston, WV 25305-0016
(304) 558-2676
www.wvbep.org/bep/uc
Wisconsin Department of Workforce Development
P.O. Box 7942
Madison, WI 53707-7942
(608) 261-6700
www.dwd.state.wi.us
Wyoming Unemployment Tax Division
P.O. Box 2760
Casper, WY 82602-2760
(307) 235-3217
http://wydoe.state.wy.us

Table 3. Employee Social Security (6.2%) and Medicare (1.45%) Tax Withholding Table

(See Circular E for income tax withholding tables.)

Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). The employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).
If wage
payment is:
The social
security tax to
be withheld is:
The Medicare
tax to be
withheld is:
If wage
payment is:
The social
security tax to
be withheld is:
The Medicare
tax to be
withheld is:
$ 1.00 . $ .06 $ .01 $ 51.00 . $ 3.16 $ .74
2.00 . .12 .03 52.00 . 3.22 .75
3.00 . .19 .04 53.00 . 3.29 .77
4.00 . .25 .06 54.00 . 3.35 .78
5.00 . .31 .07 55.00 . 3.41 .80
6.00 . .37 .09 56.00 . 3.47 .81
7.00 . .43 .10 57.00 . 3.53 .83
8.00 . .50 .12 58.00 . 3.60 .84
9.00 . .56 .13 59.00 . 3.66 .86
10.00 . .62 .15 60.00 . 3.72 .87
11.00 . .68 .16 61.00 . 3.78 .88
12.00 . .74 .17 62.00 . 3.84 .90
13.00 . .81 .19 63.00 . 3.91 .91
14.00 . .87 .20 64.00 . 3.97 .93
15.00 . .93 .22 65.00 . 4.03 .94
16.00 . .99 .23 66.00 . 4.09 .96
17.00 . 1.05 .25 67.00 . 4.15 .97
18.00 . 1.12 .26 68.00 . 4.22 .99
19.00 . 1.18 .28 69.00 . 4.28 1.00
20.00 . 1.24 .29 70.00 . 4.34 1.02
21.00 . 1.30 .30 71.00 . 4.40 1.03
22.00 . 1.36 .32 72.00 . 4.46 1.04
23.00 . 1.43 .33 73.00 . 4.53 1.06
24.00 . 1.49 .35 74.00 . 4.59 1.07
25.00 . 1.55 .36 75.00 . 4.65 1.09
26.00 . 1.61 .38 76.00 . 4.71 1.10
27.00 . 1.67 .39 77.00 . 4.77 1.12
28.00 . 1.74 .41 78.00 . 4.84 1.13
29.00 . 1.80 .42 79.00 . 4.90 1.15
30.00 . 1.86 .44 80.00 . 4.96 1.16
31.00 . 1.92 .45 81.00 . 5.02 1.17
32.00 . 1.98 .46 82.00 . 5.08 1.19
33.00 . 2.05 .48 83.00 . 5.15 1.20
34.00 . 2.11 .49 84.00 . 5.21 1.22
35.00 . 2.17 .51 85.00 . 5.27 1.23
36.00 . 2.23 .52 86.00 . 5.33 1.25
37.00 . 2.29 .54 87.00 . 5.39 1.26
38.00 . 2.36 .55 88.00 . 5.46 1.28
39.00 . 2.42 .57 89.00 . 5.52 1.29
40.00 . 2.48 .58 90.00 . 5.58 1.31
41.00 . 2.54 .59 91.00 . 5.64 1.32
42.00 . 2.60 .61 92.00 . 5.70 1.33
43.00 . 2.67 .62 93.00 . 5.77 1.35
44.00 . 2.73 .64 94.00 . 5.83 1.36
45.00 . 2.79 .65 95.00 . 5.89 1.38
46.00 . 2.85 .67 96.00 . 5.95 1.39
47.00 . 2.91 .68 97.00 . 6.01 1.41
48.00 . 2.98 .70 98.00 . 6.08 1.42
49.00 . 3.04 .71 99.00 . 6.14 1.44
50.00 . 3.10 .73 100.00 . 6.20 1.45

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Household Employment Taxes

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Sample W-2 Form

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