A new company has to register with their state Withholding Tax and Unemployment Insurance Divisions in order to start payroll. Some states offer a combined registration, for those states you will see under the withholding column marked as “combined registration”. With the exception of a handful of states, you can file this application online. Below are the links for each individual state by tax type. For states that do not have the online option, we noted “paper only”. Note: If you have employees working in multiple states, you must register with each state separately.
