Publication 926 (2008), Household Employer's Tax Guide

Publication 926 - Additional Material

Table of Contents

Appendix: State Unemployment Tax Agencies

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.

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	Department of Labor and Workforce Development Employment Security Tax P.O. Box 115509 Juneau, AK 99811-5509	(888) 448-3527 www.labor.state.ak.us
Arizona	Department of Economic Security Unemployment Tax - 911B P.O. Box 6028 Phoenix, AZ 85005-6028	(602) 771-6601 www.de.state.az.us
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 28 P.O. Box 826880 Sacramento, CA 94280-0001	(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	Labor Department Employment Security Division 200 Folly Brook Blvd. Wethersfield, CT 06109-1114	(860) 263-6550 www.ctdol.state.ct.us
Delaware	Department of Labor P.O. Box 9953 Wilmington, DE 19809-0953	(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 20002-4347	(202) 698-7550 www.dcnetworks.org
Florida	Unemployment Tax Florida Department of Revenue 5050 W. Tennessee Street Tallahassee, FL 32399-0180	(800) 482-8293 http://dor.myflorida.com/dor/uc
Georgia	Department of Labor P.O. Box 740234 Atlanta, GA 30374-0234	(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 http://labor.idaho.gov
Illinois	Department of Employment Security 33 South State Street Chicago, IL 60603-2802	(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	Department of Labor P.O. Box 94186 Baton Rouge, LA 70804-9186	(225) 342-2944 www.ldol.state.la.us
Maine	Department of Labor P.O. Box 259 Augusta, ME 04332-0259	(207) 287-3176 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 390 Robert Street North St. Paul, MN 55101-1805	(651) 296-6141 www.uimn.org/tax
Mississippi	Department of Employment Security P.O. Box 1699 Jackson, MS 39225-1699	(601) 321-6228 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) 471-9935 www.dol.state.ne.us
Nevada	Department of Employment Training and Rehabilitation 500 East Third Street Carson City, NV 89713-0030	(775) 687-4545 www.detr.state.nv.us
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 Labor 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 542 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	(800) 472-2952 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) 557-7170 www.oesc.state.ok.us
Oregon	Employment Department 875 Union Street NE Room 107 Salem, OR 97311-0030	(503) 947-1488, option 5 www.employment.oregon.gov
Pennsylvania	Department of Labor and Industry 7th and Forster Street 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) 754-5262
Rhode Island	Division of Taxation One Capitol Hill, Suite 36 Providence, RI 02908-5829	(401) 222-3696 www.uitax.ri.gov
South Carolina	Employment Security Commission P.O. Box 995 Columbia, SC 29202-0995	(803) 737-3075 www.sces.org
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 500 James Robertson Parkway 8th Floor Nashville, TN 37245-3555	(615) 741-2486 http://state.tn.us/labor-wfd
Texas	Workforce Commission P.O. Box 149037 Austin, TX 78714-9037	(512) 463-2731 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	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) 776-3700 www.vidol.gov
Washington	Employment Security Department P.O. Box 9046 Olympia, WA 98507-9046	(360) 902-9360 http://fortress.wa.gov/esd/portal
West Virginia	Bureau of Employment Programs 112 California Avenue Building 4 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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