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Pub. 926, Household Employer's Tax Guide 2005 Tax Year

Publication 926 - Additional Material


Appendix: State Unemployment Tax Agencies

Phone number
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.

Access by computer
For the most up-to-date addresses and telephone numbers for these agencies, you can download this publication from the IRS website. You can access the IRS website at www.irs.gov.

Alabama

Department of Industrial
Relations
649 Monroe Street
Montgomery, AL 36131
(334) 242-8467
www.dir.state.al.us

Alaska

Department of Labor
Employment Security
Division
P. O. Box 25509
Juneau, AK 99802-5509
(888) 448-3527
www.labor.state.ak.us

Arizona

Department of Economic
Security
3225 N. Central Avenue
Suite 1411
Phoenix, AZ 85012
(602) 248-9396
www.de.state.az.us

Arkansas

Employment Security
Division
P. O. Box 2981
Little Rock, AR 72203
(501) 682-3253
www.state.ar.us

California

Employment Development
Department
3321 Power Inn Road, Suite 220
Sacramento, CA 95826-6110
(877) 547-4503
www.edd.cahwnet.gov

Colorado

Department of Labor and
Employment
UI Programs
251 E. 12th Avenue
Denver, CO 80204
(800) 480-8299
www.coworkforce.com

Connecticut

Employment Security Division
Labor Department
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
(860) 263-6550
www.ctdol.state.ct.us

Delaware

Department of Labor
4425 North Market Street
Wilmington, DE 19802
(302) 761-8484
www.delawareworks.com

District of Columbia

Department of Employment
Services
609 H Street, NE, Room 362
Washington, DC 20001
(202) 698-7550
www.dcnetworks.org

Florida

Agency for Workforce Innovation
UC Services
107 E. Madison Street, MSC 229
Tallahassee, FL 32399
(800) 482-8293
www.floridajobs.org

Georgia

Department of Labor
148 International Blvd.
Suite 800
Atlanta, GA 30303
(404) 232-3301
www.dol.state.ga.us

Hawaii

Department of Labor and
Industrial Relations
830 Punchbowl Street
Room 437
Honolulu, HI 96813
(808) 586-8913
www.hawaii.gov/labor

Idaho

Idaho Commerce & Labor
317 Main Street
Boise, ID 83735
(208) 332-3576 or
(800) 448-2977
www.cl.idaho.gov

Illinois

Department of Employment
Security
33 South State Street
Chicago, IL 60603
(312) 793-1900
www.ides.state.il.us

Indiana

Department of Workforce
Development
10 North Senate Avenue
Indianapolis, IN 46204
(317) 232-7436
www.in.gov

Iowa

Workforce Development
1000 East Grand Avenue
Des Moines, IA 50319
(515) 281-5339
www.iowaworkforce.org/ui

Kansas

Department of Labor
401 SW Topeka Blvd.
Topeka, KS 66603
(785) 296-5000
www.dol.ks.gov

Kentucky

Office Employment and Training
P. O. Box 948
Frankfort, KY 40602
(502) 564-6838
www.oet.ky.gov

Louisiana

Department of Labor
P. O. Box 98146
Baton Rouge, LA 70804
(225) 342-2944
www.ldol.state.la.us

Maine

Department of Labor
P. O. Box 259
Augusta, ME 04332
(207) 287-3176
www.state.me.us/labor/

Maryland

Department of Labor,
Licensing & Regulation
1100 North Eutaw Street,
Room 414
Baltimore, MD 21201
(800) 492-5524
http://www.dllr.state.md.us/

Massachusetts

Division of Employment and
Training
19 Staniford Street
Boston, MA 02114
(617) 626-5050
www.detma.org/

Michigan

Department of Labor & Economic Growth
Unemployment Insurance Agency
3024 West Grand Blvd.
Detroit, MI 48202
(313) 456-2180
www.michigan.gov/uia

Minnesota

Department of Employment
& Economic Development
332 Minnesota Street, #E200
St. Paul, MN 55101
(651) 296-6141
www.uimn.org/ui

Mississippi

Employment Security
Commission
P. O. Box 22781
Jackson, MS 39225
(601) 961-7755
www.mesc.state.ms.us/tax

Missouri

Division of Employment Security
P. O. Box 59
Jefferson City, MO 65104
(573) 751-3340
www.dolir.mo.gov

Montana

Department of Labor and
Industry
P. O. Box 6339
Helena, MT 59604
(406) 444-3834
http://uid.dli.state.mt.us/

Nebraska

Department of Labor
Box 94600
State House Station
Lincoln, NE 68509
(402) 471-4514
www.dol.state.ne.us

Nevada

Department of Employment
Training and Rehabilitation
500 East Third Street
Carson City, NV 89713
(775) 687-4545
www.detr.state.nv.us

New Hampshire

Department of Employment
Security
32 South Main Street
Concord, NH 03301
(603) 228-4033
www.nhes.state.nh.us/

New Jersey

Department of Labor &
Workforce Development
P. O. Box 947
Trenton, NJ 08625-0947
(609) 633-6400
www.state.nj.us

New Mexico

Department of Labor
P. O. Box 2281
Albuquerque, NM 87103
(505) 841-8576
https://uiclaims.state.nm.us

New York

Department of Labor
State Campus, Building 12,
Room 542
Albany, NY 12240
(518) 485-8589
www.labor.state.ny.us

North Carolina

Employment Security
Commission
P. O. Box 26504
Raleigh, NC 27611
(919) 733-7396
www.ncesc.com

North Dakota

Job Service of North Dakota
P. O. Box 5507
Bismarck, ND 58506
(800) 472-2952
www.jobsnd.com

Ohio

Department of Job and
Family Services
4300 Kimberly Parkway
Columbus, OH 43232
(614) 466-2319 ext. 2000
www.jfs.ohio.gov/ouc

Oklahoma

Employment Security
Commission
2401 North Lincoln
Will Rogers Memorial
Office Building
Oklahoma City, OK 73105
(405) 557-7170
www.oesc.state.ok.us

Oregon

Employment Department
875 Union Street NE
Salem, OR 97311
(503) 947-1488, option 5
http://egov.oregon.gov/EMPLOY/UI/

Pennsylvania

Department of Labor and
Industry
7th and Forster Streets
Harrisburg, PA 17121
(888) 313-7284
www.dli.state.pa.us

Puerto Rico

Department of Labor
Prudencio Rivera Martinez Building
505 Ave. Munoz Rivera
San Juan, PR 00910
(787) 754-5262 or (787) 754-5263

Rhode Island

Division of Taxation
One Capitol Hill
Providence, RI 02908-5829
(401) 222-3696
http://www.dlt.ri.gov/ui/

South Carolina

Employment Security
Commission
P. O. Box 995
Columbia, SC 29202
(803) 737-3075
www.sces.org/ui

South Dakota

Department of Labor
P. O. Box 4730
Aberdeen, SD 57402
(605) 626-2312
www.state.sd.us

Tennessee

Department of Labor & Workforce
500 James Robertson Parkway
Davy Crocket Tower, 9th Floor
Nashville, TN 37245
(615) 741-2486
www.state.tn.us

Texas

Workforce Commission
101 East 15th Street
Austin, TX 78778
(512) 463-2700
www.twc.state.tx.us

Utah

Department of Workforce
Services
P. O. Box 143001
Salt Lake City, UT 84144
(801) 526-9400
www.jobs.utah.gov/ui

Vermont

Department of Employment
and Training
P. O. Box 488
Montpelier, VT 05601
(802) 828-4344
www.det.state.vt.us

Virginia

Employment Commission
P. O. Box 1360
Richmond, VA 23218
(804) 786-1485
www.vec.virginia.gov

Virgin Islands

Department of Labor
P. O. Box 789
St. Croix, U.S. Virgin Islands
00821
(340) 776-3700 St. Thomas
(340) 773-1994 St. Croix
www.vidol.gov

Washington

Employment Security
Department
P. O. Box 9046
Olympia, WA 98507
(360) 902-9360
http://access.wa.gov/

West Virginia

Bureau of Employment
Programs
112 California Avenue
Charleston, WV 25305
(304) 558-2675
http://www.wvbep.org/bep/uc/



Wisconsin

Department of Workforce
Development
P. O. Box 7942, GEF 1
Madison, WI 53702
(608) 261-6700
www.dwd.state.wi.us



Wyoming

Department of Employment
P. O. Box 2760
Casper, WY 82602
(307) 235-3217
http://doe.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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