Alabama
    Department of Revenue
       http://www.ador.state.al.us/

    Department of Industrial Relations
    Unemployment Compensation Division
       http://www.dir.state.al.us/uc.htm

Alaska
    No State Withholding Taxes

    Department of Labor
    Employment Security Division
       http://www.labor.state.ak.us/

Arizona
    State Department of Revenue
       http://www.revenue.state.az.us/

    State Fund, Workers' Compensation Insurance
       http://www.azdes.gov/esa/uitax/uithome.asp

Arkansas
    Department of Finance and Revenue
       http://www.arkansas.gov/dfa/income_tax/tax_wh_forms.html 

    Employment Security Department   
      http://www.state.ar.us/esd/

Colorado
    Department of Revenue
      http://www.revenue.state.co.us/TPS_Dir/home.asp

    Department of Labor and Employment
      http://unemploytax.cdle.state.co.us/

Connecticut
    Department of Revenue Services
      http://www.ct.gov/drs

    Department of Labor
      http://www.ctdol.state.ct.us/

Delaware
    State Department of Revenue
      http://www.state.de.us/revenue

    Department of Labor
      http://www.delawareworks.com/

Florida
    No State Withholding Taxes

    Department of Labor and Employment Security
    Division of Unemployment Compensation
      http://www.fdles.state.fl.us/uc/empinfo.htm

Georgia
    Department of Revenue
      http://www.etax.dor.ga.gov/

    Department of Labor
      http://www.dol.state.ga.us/

Hawaii
    Department of Budget & Finance
      http://hawaii.gov/tax/

    The Department of Labor and Industrial Relations
    Unimployment Insurance Division
      http://hawaii.gov/labor/ui

Idaho
    State Tax Commission
      http://tax.idaho.gov/

    Department of Labor
      http://labor.idaho.gov/

Illinois
    Department of Revenue
      http://www.revenue.state.il.us/

    Department of Employment Security
      http://www.ides.state.il.us/

Indiana
    Department of Revenue
      http://www.ai.org/dor/

    Workers' Compensation Board of Indiana
      http://www.in.gov/dor/

Iowa
    Department of Revenue and Finance
      http://www.state.ia.us/government/drf/

    Division of Workers' Compensation
      http://www.iowaworkforce.org/ui

Kansas
    Department of Revenue
      http://www.ink.org/public/kdor

    Kansas Department of Human Resources
    Division of Employment Security 
      http://www.dol.ks.gov/index.html

 Kentucky
    Revenue Cabinet
      http://revenue.ky.gov/business/whtax.htm

    Division for Unemployment Insurance
      http://www.oet.ky.gov/des/ui/ui.asp

Louisiana
    State Department of Revenue
      http://www.rev.state.la.us/

    Louisiana Unemployment
      http://www.laworks.net/unemploymentinsurance/ui_employers.asp

Maine
    Revenue Services
      http://www.state.me.us/revenue/homepage.html

    Department of Labor
    Bureau of Unemployment Compensation
      http://www.maine.gov/labor/unemployment/tax.html

Maryland
    Comptroller of the Treasury
      http://www.comp.state.md.us/

    Department of Labor, Licensing and Regulation
    Division of Employment and Training 
      http://www.dllr.state.md.us/index.html
  
Massachusetts
    Department of Revenue
      http://www.mass.gov/

    Massachusetts Division of Employment and Training
      http://www.detma.org/claimant/

Minnesota
    Department of Revenue
      http://www.state.mn.us/ebranch/mdor

Mississippi
    State Tax Commission
      http://www.mstc.state.ms.us/

    Mississippi Employment security Commission
      http://www.mdes.ms.gov/wps/portal#null

Missouri
    Department of Revenue
      http://dor.state.mo.us/

    Department of Labor and Industrial Relations
    Division of Employment Security
      http://www.dolir.mo.gov/es/

Montana
    State Department of Revenue
      http://www.mt.gov

    Unemployment Insurance Division
      http://uid.dli.mt.gov/

Nebraska
    Department of Revenue
      http://www.revenue.ne.gov/business/business.htm

    Unemployment Insurance Division
      http://www.dol.state.ne.us/center.cfm?PRICAT=2&SUBCAT=2Z

Nevada
    No State Withholding Taxes

    Employment Security Division
      http://detr.state.nv.us/es/es_index.htm

New Hampshire
    No State Withholding Taxes

    Employment Security
      http://www.nh.gov/nhes

New Jersey
    Division of Revenue
      http://www.state.nj.us/treasury/revenue/

    Unemployment Insurance
      http://nj.gov/nj/employ/unemp/

New Mexico
    Taxation & Revenue Department
      http://www.state.nm.us/tax/

    Unemployment Insurance (U.I.) Bureau
      http://www.dws.state.nm.us/

New York
    State Department of Taxation & Finance
      http://www.tax.state.ny.us/

    Department of Labor
      http://www.labor.state.ny.us/index.htm

North Carolina
    Department of Revenue
      http://www.dor.state.nc.us/

    Department of Commerce
    Employment Security Commission
      http://www.ncesc.com/

North Dakota
    State Tax Department
      http://www.nd.gov/tax/

    Job Service
      http://www.state.nd.us/jsnd/uins.htm

Ohio
    Department of Taxation
      http://www.business.ohio.gov/

    Bureau of Employment Services
      http://www.state.oh.us/obes/

Oklahoma
    Tax Commission
      http://www.oktax.state.ok.us/oktax/

    Employment Security Commission
      http://www.oesc.state.ok.us/

Oregon
    Department of Revenue
      http://www.oregon.gov/DOR/Bus/withholding.shtml

   Employment Department
      http://www.emp.state.or.us/

Pennsylvania
   Department of Revenue
      http://www.revenue.state.pa.us/

   Department of Labor and Industry
   Benefits & Employment Assistance Services
      http://www.li.state.pa.us/uc/index.html

Rhode Island
   Division of Taxation
      http://www.tax.state.ri.us/

   Department of Labor and Training
      http://www.dlt.ri.gov/ui/

South Carolina
   Department of Revenue
      http://www.sctax.org/

   Employment Security Commission
      http://www.sces.org/ui/Index.htm

South Dakota
   No State Withholding Taxes

   Unemployment Insurance Division
      http://www.state.sd.us/dol/ui/ui-home.htm

Tennessee
   No State Payroll Taxes

   Department of Employment Security
      http://www.state.tn.us/labor-wfd/esdiv.html

Texas
   No State Withholding Taxes

   Texas Workforce Commission
      http://www.twc.state.tx.us/ui/bnfts/employerinfo.html

Utah
   Tax Commission
      http://www.tax.utah.gov/withholding/

   Department of Workforce Services
      http://jobs.utah.gov/employer/dwsdefault.asp

Vermont
   Department of Taxes
      http://www.state.vt.us/tax/

   Unemployment Compensation Division
      http://labor.vermont.gov

Virginia
   Department of Taxation
      http://www.tax.virginia.gov/

   Unemployment Insurance Services
      http://www.vec.state.va.us/vecportal/unins/insur.cfm

Washington
   No State Withholding Taxes

   Unemployment Security Department
      http://www.wa.gov/esd

Washington DC
      http://www.taxpayerservicecenter.com/FR500_Instructions.jsp

West Virginia
   Department of Tax & Revenue
      http://www.business4wv.com/Public/content/DynamicContent.asp

   West Virginia Bureau of Employment Programs
   Unemployment Compensation
      http://www.wvbep.org/bep/uc/

Wisconsin
   Department of Revenue
      http://www.dor.state.wi.us/

   Department of Workforce Development
   Unemployment Insurance Division
      http://www.dwd.state.wi.us/ui

Wyoming
   No State Withholding Taxes

   Department of Employment
   Workers' Safety and Compensation Division
      http://wydoe.state.wy.us/wscd/