tips & tools for tax filing success

Revised June 13, 2008

Tips & Tools for Tax Filing Success

By: Jennifer Barboza & Dana Miyake

Disclaimer = “All information in this book is subject to change as individual agencies change their requirements and forms. Please refer to the agency websites provided for the most current information. This book is not intended as tax advice.” June 2009


Table of Contents

A. FORMS 1. Add, Delete, ID # Change Jurisdiction Forms 2. Bank Forms 3. POA’s

B. STATE TAX INFORMATION FEDERAL ‐ IRS STATE ‐ Alabama STATE ‐ Alaska STATE ‐ Arizona STATE ‐ Arkansas STATE ‐ California STATE – Colorado STATE ‐ Connecticut STATE ‐ Delaware STATE – District of Columbia STATE ‐ Florida STATE ‐ Georgia STATE ‐ Hawaii STATE ‐ Idaho STATE ‐ Illinois STATE ‐ Indiana STATE ‐ Iowa STATE ‐ Kansas STATE ‐ Kentucky STATE ‐ Louisiana STATE ‐ Maine STATE ‐ Maryland STATE ‐ Massachusetts STATE ‐ Michigan STATE ‐ Minnesota STATE ‐ Mississippi STATE ‐ Missouri STATE ‐ Montana STATE ‐ Nebraska STATE ‐ Nevada STATE – New Hampshire STATE – New Jersey STATE – New Mexico STATE – New York


STATE – North Carolina STATE – North Dakota STATE ‐ Ohio STATE ‐ Oklahoma STATE ‐ Oregon STATE ‐ Pennsylvania STATE – Rhode Island STATE – South Carolina STATE – South Dakota STATE ‐ Tennessee STATE ‐ Texas STATE ‐ Utah STATE ‐ Vermont STATE ‐ Virginia STATE ‐ Washington STATE – West Virgina STATE – Wisconsin STATE – Wyoming TERRITORY – American Samoa TERRITORY – Guam TERRITORY – Northern Mariana Island TERRITORY – Puerto Rico TERRITORY – Virgin Islands

C. REFERENCE TOOLS

1. SIT/SUI Frequency Legend 2. Miscellaneous State Forms 3. Social Security Number Information 4. Local Information


A. FORMS

BCC Compid Effective Year Effective Qtr Combo Compid?

Yes/No

State Deposit Freq. Payment method Misc EFT Code Type of Service CREDIT

State Rate Payment method SDI or VDI Type of Service CREDIT

State Whitney Code ID Number Deposit Freq. Type of Service CREDIT

AM to refer to FLASH item # 003685340 for instructions

Is ZERO filing needed for prior quarters?Exception filing for prior quarter YES / NO Adjustment in payroll needed YES / NO

Local and Workers Comp Tax

AUTHORIZATION TO ADD TAX JURISDICTION

* It is the responsibility of the client to advise ADP National Account Services of any locality subject to income tax that should be set up

* If applicable, please forward Power Of Attorney associated with tax jurisdiction being added

Company Name List all Combo Compid/BCC's for new code

* A valid identification number is required; jurisdictions can not be set up in "Applied For" status

Forms submitted with incomplete information could result in incorrect set-ups which may cause tax penalties. Client Signature Date

G / L MAPPING

* See "Instructions" tab for more detailed information required for setting up a new jurisdiction

G / L MAPPING

ID Number

DEBITID Number

G / L MAPPINGDEBIT

State Unemployment Tax

Local Name & County

State Income Tax

DEBIT

Item ID: 003685336Revised: 06/11/08

Payroll/HRMS Services

State

ID Number

Deposit Frequency

Payment Method

Misc EFT Code

Type of Service

Rate

VDI Filing?

State SIT SUI

Arizona

For ADP clients, Agency will Accept ADP's new RAA

instead of Agency POA Form 821 N/A

Colorado N/A Form UITL-18Michigan Form 3683 Form 151New York POA-1 N/AOklahoma N/A For OES-190TSouth Dakota N/A SD SUI POATexas N/A Form C-42

AUTHORIZATION TO ADD A TAX JURISDICTION INSTRUCTIONS

FIELD CLARIFICATIONS:

WA ID number is the ES (Employment Security) Reference number (not the Unified Business Identifier number)

AK requires reporting Occupational and Georgraphic codes for employees; EE's Empmast must be updated.

NY requires code for EFT and possibly a Prompt Tax code. Employee's with wages or taxes must have valid name and SSN to file a full return

FL requires all employee's with wages and taxes have valid SSN's to file a full return

GA SIT requires EFT payments and requires all employee's with wages and taxes have valid SSN's to file a full return

MA requires employers to designate ADP as their PTP (Payroll Tax Provider) on the agency website to allow ADP to file amendments and tracers

OR imposes a Workers Comp Benefit Fund which may need to be collected and set up as well

NM has Workers Comp Fee (WCF) which may need to be collected and set up as well

WY requires Workers Compensation; the EE master must be coded to ensure the taxes are paid

IMPORTANT NOTES:

CO requires the EFT registration Form DR 5785 for SIT deposits; provide EFT Access Code on Add Tax form

IA SIT requires the BEN (Business E-File Number) number; provide BEN number on Add Tax form

MN SUI requires client to designate ADP (agent code ADP05) as ACCOUNT MAINTENANCE, WAGE SUBMIT AND TAX FILING via MN SUI website. MN SUI also requires all employee's with wages and taxes have valid SSN's to file a full return.

ND SIT deposits made via EFT. Employers must complete the ND SIT app Form 301 and the enrollment Form 301-EF and forward to agency

*Tax jurisdictions cannot be set up with an “Applied For” ID. The request to add the tax code will be rejected if the ID is not provided on the Add Tax Jurisdiction form

*Proof of the ID number, unemployment rate, and deposit frequency should be attached

IN SUI requires employers to designate ADP as their reporting agent on the agency website

*It is the responsibility of the client to advise ADP of any locality subject to income tax that should be set up.

If agency requires EFT, Prompt Tax PIN, or BEN numbers, please provide code from agency

Indicate level of tax service required from ADP ie. Full = deposit and file, Dep = deposit only, Memo = no deposit nor filing, Res = resident only, no tax calced

Please provide SUI rate given by agency. If left blank, default will be new business rate

ME requires all employee's with wages and taxes have a valid name and SSN to file a full return

ADP intranet (T&FS website)

STATES THAT REQUIRE POWER OF ATTORNEY:Account Managers can access the POA's via the

AL SIT taxes are deposited via EFT. Client is responsible for enrolling for EFT w/the agency. Complete EFT Form 001 for ACH Credit.

AZ SIT will accept new ADP RAA with line 12. Client does not need to fill out agency POA form 821.

Two letter abbreviation for state that is being added

Account ID number assigned by agency

Deposit frequency indicated by agency ie Quarterly, Monthly, Semi Monthly, etc

Payment method indicated by the agnecy ie EFT, payment coupon, etc.

MA SUI employers can register on line https://web2.detma.org/revenue/ereg/employer/ereg_e01_welcome.aspx?bhcp=1

UT requires all employee's with wages and taxes have a valid name and SSN to file a full return

PA local Pittsburgh: if Resident (PSGR) is set up, then PSGX (ER paid tax) and PSGS (EE paid school district) must also be set up.

Please indicate VDI (ADP only files CA and NJ), SDI, or BOTH

OH requires all employee's with wages and taxes have a valid name and SSN to file a full return

BCC Compid Current Year Current Quarter Combo Compid?

State ID Number YTD Balance? Effective Date

State ID Number SDI or VDI YTD Balance? Effective Date

State ID Number Whitney Code YTD Balance? Effective Date

AM refer to FLASH item # 003685407 for instructions

AUTHORIZATION to TERM or FINALIZE TAX JURISDICTION

TERM without FINALS (TERM): Select TERM if you no longer need the jurisdiction and the IDs will not be finalized by ADP

Company NameList all Combo Compid/BCC's for code to

be deleted

FinalizeTermFinal returns will be filed for Qtr:

Forms submitted with incomplete information could result in incorrect TERM/FINALSDateClient Signature

Final returns will be filed for Qtr:

FinalizeTerm

Term FinalizeState Income Tax Final returns will be filed for Qtr:

TERM with FINALS (FINALIZE): Select FINALIZE if you want ADP to FINALIZE the ID numbers with the respective agencies *(see notes)

*If the CompID/BCC shares the same ID with other CompID/BCCs, the code must be FINALIZED in all. If not, select TERM without FINALS

State Unemployment Tax

Local Name & County

Local and Workers Comp Tax

Item ID: 003685381Revised: 9/10/07


BCC Compid Effective Year Effective Qtr Combo Compid?

Yes/No

State Local Name & County Whitney Code Tax Type Payment method Misc EFT Code CREDIT

State Local Name & County Whitney Code Tax Type Payment method Misc EFT Code SUI Rate CREDIT

Please complete the following:Are amendments required to change the ID# for prior periods?

If yes, what periods need to be amended?

Authorization to Change ID# Form

* It is the responsibility of the client to advise ADP National Account Services of any locality subject to income tax that should be set up

* If a jurisdiction is being changed that requires a POA, please provide a new completed POA with the new ID#.

Company Name List all Combo Compid/BCC's

Client SignatureForms submitted with incomplete information could result in incorrect set-ups which may cause tax penalties.

Date

Add ID#

* Agency proof of the ID # Change must be provided with this form. *

G / L MAPPING

ID Number

DEBITID Number

G / L MAPPINGDEBIT

Delete ID#

* Use this form to update Applied For ID#'s and to change from one ID# to another

Item ID: 003753659Revised: 06/10/08


4125 Hopyard Road Pleasanton, CA 94588

Last updated 2/23/2007

ACH Bank Authorization Form

Date Company Name Bank Name Bank Address ABA/DBA / Comp ID(s)

Dear ACH Account Representative: The company detailed above has authorized ADP to initiate an ACH debit against their account at your bank. We request your confirmation that this debit method is implemented to allow the bank to respond to an ACH debit request. You may have your own internal documentation and other requirements that must be met before an ACH debit request from ADP is honored. If so, we would appreciate it if you would contact our mutual client as soon as possible to obtain any additional authorizations. Please ensure that your ACH department and any others concerned have the appropriate documentation on file to respond to ADP’s ACH debit request. If the client has an existing debit filter on their account, please update the client’s acount with the appropriate Company ID (listed below) to allow ADP ACH debit transactions to process successfully to their account.

Bank’s company ID for ACH

Company ID: 1223006057 Bank One, JP Morgan Chase, Harris, Mellon East PNC, Union Bank of California, Wachovia, Wells Fargo

Company ID: 9095926526 Wells Fargo

Company ID: 2223006057 Fleet, Mellon West

Company ID: 1941711111 Bank of America

Once the client’s account has been set up, please complete the Confirmation section below and return it to ADP National Account Services via facsimile at (925) 598-9394. If you have any questions, please contact the ADP Risk Management Group at (909) 592-6411 x2111. Sincerely, Risk Management Group ADP National Account Services

Client acknowledgement & agreement to add account numbers for ACH debit request

Print Client Name/Signature / Title

Phone Number Date Completed

Bank confirmation of setup for ACH debit request for company above Bank Contact Name/Signature /

Title ACH Department Contact Name

ACH Department Phone Number Date Completed

4125 Hopyard Road Pleasanton, CA 94588

Last updated 2/23/2007

Reverse Wire Bank Authorization Form

Date Company Name Bank Name Bank Address ABA/DBA / Comp ID(s)

Dear Wire Account Representative: The company detailed above has authorized ADP National Account Services to pass 1031 repetitive wire drawdown requests against their account at your bank. We request your confirmation that this debit method is implemented to allow the bank to respond to wire requests originating from the two banks listed below with corresponding receiving accounts. You may have your own internal documentation and other requirements that must be met before the reverse wire requests from ADP are honored. If so, we would appreciate it if you would contact our mutual client as soon as possible to obtain any additional authorizations. Please ensure that your wire transfer department and any others concerned have the appropriate documentation on file to respond to ADP’s reverse wire requests.

Originator: ADP JP Morgan Chase Bank (877) 204-1120 Account Name: ADP Tax Services, Inc. ABA: 021000021 Please add DDA: 9102628675

Originator: ADP Deutsche Bank / Bankers Trust (212) 602-2121 Account Name: ADP Tax Services, Inc. ABA: 021001033 Please add DDA: 00153170

Once you determine that both banks and accounts are implemented, please complete the Confirmation section below and return it to ADP National Account Services via facsimile at (925) 598-9394. If you have any questions, please contact the ADP Risk Management Group at (909) 592-6411 x2111.. Sincerely, Risk Management Group ADP National Account Services

Client acknowledgement & agreement to add account numbers

For 1031 Repetitive Wire Drawdown Requests Print Client Name/Signature /

Title Phone Number

Date Completed

Bank Confirmation of Setup For 1031 Repetitive Wire Drawdown Requests for company above Bank Contact Name/Signature /

Title Wire Room Contact Name

Wire Room Phone Number Date Completed

G:/Risk Management/Procedures/Deutsche Wire Instructions.doc.doc Updated on 09/17/02

1. Contact your bank to determine their requirements for a WIRE transfer

of funds.

2. Please ensure that your bank directs the WIRE transfer to:

* Remitting Bank Information If you have any questions regarding this information, please contact your local Client Service Representative. Please mention your company name when leaving a message.

Deutsche Bank Trust Company Americas 60 Wall Street New York, NY 10005-2858 ABA No. 021001033 For credit to ADP Payroll Deposit Custodial Account No. 00153170 $ _________________________ RBI* = _____________________

(Amount of Wire) (BR/Co Code) Attention: ______________________________________________

(Your Company Name)

Deutsche Bank Wire Transfer Instructions Banking information required to initiate a wire transfer to ADP,

for your Payroll Liabilities.

4 If you are a seasonal employer, check here . . . .

5 TAXPAYER LEGAL NAME (Use all capital letters. Include spaces, ampersands, and hyphens. Do not enter any other punctuation.)

6 DBA NAME (Use all capital letters. Include spaces, ampersands, and hyphens. Do not enter any other punctuation.)

7 Address (number, street, and room or suite no.) City or town, state, and ZIP code

REPORTING AGENT: ADP Tax Services, 400 West Covina Boulevard, San Dimas, CA 91773, ID # 22-3006057, 800/235-7212

Authorization of Reporting Agent to Sign and File Returns 8 Use the entry lines below to indicate the tax return(s) to be filed by the Reporting Agent. Enter the beginning year for annual tax returns or

beginning quarter for quarterly tax returns. See the instructions for how to enter the quarter and year. Once this authority is granted, it is effective until revoked by the taxpayer or Reporting Agent.

940 941 / 940-PR 941-PR / 941-SS / 943 Tax Year Qtr / Yr Tax Year Qtr / Yr Qtr / Yr Tax Year

943-PR 944 944-PR 945 Tax Year Tax Year Tax Year Tax Year

Authorization of Reporting Agent to Make Deposits and Payments 9 Use the entry lines below to enter the starting date (the first month and year) for any tax return(s) for which the Reporting Agent is authorized to

make deposits or payments. See the instructions for how to enter the month and year. Once this authority is granted, it is effective until revoked by the taxpayer or Reporting Agent.

940 / 941 / 943 / 944 / 945 / Mo / Yr Mo / Yr Mo / Yr Mo / Yr Mo / Yr

Disclosure of Information to Reporting Agent 10a Check here to authorize the Reporting Agent to receive or request duplicate copies of tax information, notices, and other communications

from the IRS, related to the authorization granted on Line 8 and/or Line 9 . . . . . . . . . . . . . . . . . . . . .

10b Check here if the reporting agent also wants to receive copies of notices from the IRS . . . . . . . . . . . . . . . . . Form W-2 Series or Form 1099 Series Disclosure Authorization 11 The Reporting Agent is authorized to exchange otherwise confidential taxpayer information with the IRS, including responding to certain IRS

notices relating to the Form W-2/1099 series information returns. This authority is effective for calendar years beginning:

W-2 1099 Tax Year Tax Year

State and Local Authorization 12 By checking the box to the right and signing in Box 13 below, the taxpayer identified above hereby appoints ADP as Reporting Agent and grants ADP a limited

power of attorney with the authority to sign and file employment tax returns and make deposits electronically, on magnetic media, or on paper for all state and local jurisdictions in which the taxpayer is required to file tax returns and make tax deposits. ADP is also hereby authorized to receive notices, correspondence and transcripts from all applicable state and local jurisdictions, resolve matters pertaining to these deposits and filings, and to request and receive deposit frequency data and any other information from applicable state and local jurisdictions related to taxpayer’s employment tax returns and deposits for the tax periods indicated in Section 8 above and all returns filed and deposits made by ADP from the date hereof.

/ This authorization shall include all applicable state and local forms and shall commence with the tax period indicated and shall remain in effect through all subsequent periods until either revoked by the taxpayer or terminated by ADP. Unless the taxpayer is required to file or deposit electronically, ADP will, in its discretion, file and make deposits on the taxpayer’s behalf in one of the filing methods: electronic, magnetic media, or paper. Qtr / Yr

Authorization Agreement 13 Signature of Taxpayer or Authorized Representative I certify that I have the authority to execute this form and authorize disclosure of otherwise confidential information on behalf of the taxpayer.

Name (Required)

Title

Signature (Required)

I understand that this agreement does not relieve me, as the taxpayer, of the responsibility to ensure that all tax returns are filed and that all deposits and payments are made. If Line 8 is completed, the Reporting Agent named above is authorized to sign and file the return indicated, beginning with the quarter or year indicated. If any starting dates on line 9 are completed, the Reporting Agent named above is authorized to make deposits and payments beginning with the period indicated. Any authorization granted remains in effect until it is revoked by the taxpayer or Reporting Agent. I am authorizing the IRS to disclose otherwise confidential tax information to the reporting agent relating to the authority granted on Line 8 and/or Line 9 including disclosure required to process Form 8655. Disclosure authority is effective upon signature of the taxpayer and IRS receipt of Form 8655. The authority granted on Form 8655 will not revoke any Power of Attorney (Form 2848) or Tax Information Authorization (Form 8821) in effect. Date (Required)

For Privacy Act and Paperwork Reduction Act notice, see attached. TX-6931 Revised: 12/06/2007 UZA

Reporting Agent Authorization (State Limited Power of Attorney & Tax Information Authorization) (In accordance with Internal Revenue Service Revenue Procedures)

Tax Filing Service

1 Co/Code

2 Branch

3 Federal ID Number

Substitute for IRS Form 8655 OMB No. 1545-1058

UITL-18 (R 04/2007)

Colorado Department of Labor and Employment, Unemployment Insurance Operations, P.O. Box 8789, Denver, CO 80201-8789 303-318-9100 (Denver-metro area) or 1-800-480-8299 (outside Denver-metro area)

POWER OF ATTORNEY

Please print or type the information. Instructions for completing this form are provided on the reverse. Employer Information Employer Name

Trade Name Employer Account Number (Required)

Street Address

City State ZIP Code

Purpose of Application (Check all that apply) Acceptance of power of attorney Effective Date _____________________________

Does this power of attorney supersede a previous power of attorney? Yes No If Yes, complete Discontinuation of power of attorney below.

Discontinuation of power of attorney Effective Date _____________________________ Name of the entity or individual with power of attorney to be discontinued _________________________________________________

For all unemployment insurance (UI) information For UI tax-related information

For UI benefit-claim-related information For all distribution points of this account number

For specified distribution points of this account number Name and Address of Power of Attorney

Mailing-Address Information Provide your preferred mailing address for UI correspondence. All UI correspondence will be mailed to the address you provide below unless you elect to have UI-benefit-claim-related information sent to a different address. UI tax-related forms include, but are not limited to, Forms UITR-1, Unemployment Insurance Tax Report; UITR-1a, Unemployment Insurance Report of Worker Wages; UITR-2, Unemployment Insurance Tax Statement; UITR-7, Notice of Employer’s Tax Rate; and UITD-1, Notice of Delinquent Tax Report. Complete Mailing Address Telephone Number

Complete only if different from above. If you prefer to have UI benefit-claim-related information sent to a different address, complete this section. If not, all UI correspondence will be mailed to the address you provided above. UI benefit-related forms include, but are not limited to, Forms UIB-290, Request for Job-Separation Information; UIF-290, Notice of Unemployment Insurance Claim, Wages Reported, and Potential Charges; and UIB-6, Notice of Decision. Complete Mailing Address Telephone Number

Employer Approval I hereby grant permission to the above-named entity or individual to act on my behalf for the purpose stated on this document. Employer Official (Print Name)

Title

Signature of Employer Official (Required)

Date

Power of Attorney Representative Signature (Required)

Title Date

City of __________________________________________ )

County of __________________________________________ ) SS.

State of __________________________________________ )

Subscribed and sworn to before me this ________ day of _________________________, ____________. My Commission Expires Notary Public

Office Use Only Power of attorney approved by UI Operations

Date Initials

koffmanj

Matt Ek Sig

INSTRUCTIONS FOR COMPLETING THE POWER OF ATTORNEY

Employer Information Employer Name: Type or write the entity name or business name. Trade Name: Type or write the doing-business-as name or trade name. Employer Account Number: Type or write the 9-digit Colorado unemployment insurance (UI) tax account number. The power of attorney will not be processed or approved if this account number is not provided. Street Address, City, State, and ZIP Code: Type or write the entity’s or business's location address.

Purpose of Application

Acceptance of power of attorney: Box is pre-filled by ADP. Enter the effective date of ADP service. Discontinuation of power of attorney: Disregard. For all unemployment insurance (UI) information: Disregard. For UI tax-related information: Pre-filled by ADP. For UI benefit claim-related information: Disregard. For all distribution points of this account number: Disregard. For specific distribution points of this account number: Disregard. Name and Address of Power of Attorney: Pre-filled by ADP.

Mailing-Address Information Complete Mailing Address: Pre-filled by ADP. Employer must provide telephone number.

Employer Approval Signature of Employer Official: You must sign this form, provide your title, and date the form in order to make this a valid document. Power of Attorney Representative Signature: A representative of the entity or the individual who you want to accept as the power of attorney must sign this form, provide his or her title, and date the form in order to make this a valid document. Notarization: Form must be notarized in order to be a valid document. Form will not be accepted without notarization. NOTE: A signature is required only of the entity or individual you want to accept as the power of attorney. You do not need a signature from the entity or individual whose power of attorney is being discontinued.

Michigan Department of Treasury and Unemployment Insurance Agency (UIA)151 (Rev. 8-05)

Power of AttorneyIssued under authority of the Revenue Act and the Michigan Employment Security (MES) Act.

* If no Ending Authorization Date is provided, the above-named representative will be authorized to represent you until you notify the Michigan Department of Treasury or Unemployment Insurance Agency (UIA) in writing that this Power of Attorney is revoked.** Unemployment Insurance Agency is abbreviated throughout this form as UIA.

Spouse SSNTaxpayer SSN

FEIN or Treasury Account No. UIA Account No.

If a business, enter DBA, trade or assumed name.Taxpayer Name and Address (include spouse's name if joint return)PART 1: TAXPAYER INFORMATION

Representative Name and Address

PART 2: REPRESENTATIVE INFORMATION AND AUTHORIZATION DATES

Contact Name (if applicable)

Signature

Spouse's Signature

Name or Title Printed or Typed

Name or Title Printed or Typed

Date

Date

PART 5: TAXPAYER'S SIGNATUREIf signed by a corporate officer, partner or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this Power of Attorney.

Telephone Number

Telephone Number

Complete this form if you wish to appoint someone to represent you to the State of Michigan on tax, benefit or debt matters, or if youwish to revoke or change your current Power of Attorney representation. Read the instructions on page 2 before completing this form.

REVOKE PREVIOUS AUTHORIZATION: I revoke all Powers of Attorney submitted and will represent myself in all tax matters.

CHANGE IN POWER OF ATTORNEY REPRESENTATION: This form replaces all earlier Powers of Attorney, except those attached, on file for the same tax/non-tax matters and years or periods covered by this Power of Attorney.

PART 3: TYPE OF AUTHORIZATION

GENERAL AUTHORIZATION Authorizes my representative to: (1) inspect or receive confidential information, (2) represent me and make oral or writtenpresentations of fact and/or argument, (3) sign returns, (4) enter into agreements, and (5) receive mail from Treasury or UIA(includes forms, billings, and notices). This authorization applies to all tax/non-tax matters and for all years or periods.

Only as Specified Below

LIMITED AUTHORIZATION

1. Inspect or receive confidential information

2. Represent me and make oral or written presentation of fact or argument

3. Sign returns

5. Receive mail from Treasury or UIA (includes forms, billings and notices)

Select the type of authorization by checking the appropriate boxes inSection A and Section B.

4. Enter into agreements

UIA**Treasury

PART 4: CHANGE IN POWER OF ATTORNEY

All Tax/Nontax

Matters

Section B - UIA**Section A - TreasuryOnly as

Specified Below

All Tax/Nontax

Matters

Beginning Authorization Date (mm/dd/yyyy) Ending Authorization Date (mm/dd/yyyy) *

E-mail Address

E-mail Address

Tax Type (Income, Unemployment, Sales, Student Loan, etc.) Year(s) or Period(s)

Your authorized representative may be an organization, firm, or individual. If your representative is not an individual, designate a contact person. Submit a separate form for each representative.

Fax Number

Fax Number

Form Type (MI-1040, UIA 1020, 1020-R, 1017, etc.) or Assessment No.

UIA**Treasury

PART 1: TAXPAYER INFORMATIONEnter the taxpayer’s name, address, telephone number, fax number,and e-mail address (if applicable). If the taxpayer is a businessoperating under another name, enter the DBA, trade or assumed name.Enter the Social Security number(s), federal employer identificationnumber (FEIN) or other account number, whichever applies. Alsoenter the UIA Account Number if this Power of Attorney applies toany state unemployment insurance tax matters. If spouses aredesignating the same representative, enter the spouse’s name, address(if different) and Social Security number.

PART 2: REPRESENTATIVE INFORMATIONAND AUTHORIZATION DATESYou must submit a separate form for each representative. Enterthe authorized representative’s telephone number, fax number, ande-mail address (if applicable). If your representative is not anindividual, designate a contact person. Indicate the beginning andending dates of authorization.

PART 3: TYPE OF AUTHORIZATIONCheck the General Authorization box to allow your representativeto act on your behalf to do all of the following: (1) inspect andreceive confidential information, (2) represent you and make oralor written presentations of fact and/or argument, (3) sign returns,(4) enter into agreements, and (5) receive all (includes forms,billings, and payment notices). This authorization applies to alltax/non-tax matters and for all years or periods.

You may restrict your representative’s authorization to act on yourbehalf by checking the Limited Authorization box, and checkingthe appropriate boxes in Section A and/or B. To limit theauthorization for specific tax matters, check the appropriate “Onlyas Specified Below” boxes, and indicate the type of tax, type ofform, and years/periods for which you are granting authorizationin the space provided.

Check this box if your representative is authorized to:1. Inspect or receive confidential information.2. Represent you and make oral or written presentation of fact or

argument.3. Sign tax returns.4. Enter into agreements (such as payment plans).5. Receive mail.

PART 4: CHANGE IN POWER OF ATTORNEYUnless otherwise specified, this Power of Attorney replaces orrevokes any previous Power of Attorney on file with the MichiganDepartment of Treasury or the Unemployment Insurance Agencyfor the same tax matters identified on this form.

You must identify any previous authorizations that are to remain ineffect, and attach a copy of the authorizations to this form whenfiled.

PART 5: TAXPAYER SIGNATUREYou and your spouse, if a joint return, must sign and date the form.

FILINGExcept as noted below, mail this form to the Registration Section.Treasury will forward your form to UIA.

Customer Contact CenterRegistration SectionMichigan Department of TreasuryP.O. Box 30477Lansing, MI 48909-7977Or fax to: 517-636-4520

If the Michigan Accounts Receivable Collection System (MARCS)has requested you to file this form, mail your completed form andany attachments to:

MARCSP.O. Box 30158Lansing, MI 48909-7658Or fax to: 517-272-5562

If a district office representative has requested you to file this form,mail it to that representative.

If the Treasury Collection Division has requested you to file thisform, mail it to:

Collection DivisionMichigan Department of TreasuryP.O. Box 30199Lansing, MI 48909Or fax to: 517-636-5245

If UIA has asked you to file this form, mail it to:

UIA Tax OfficeP.O. Box 8068Royal Oak, MI 48068-8068Or fax to: 313-456-2130 (for UIA only)

If you are an individual taxpayer (not representing a business),mail this form to:

Customer Contact CenterIndividual Correspondence SectionMichigan Department of TreasuryP.O. Box 30757Lansing, MI 48909Or fax to: 517-636-4488

Instructions for Power of Attorney (Form 151)Complete and file a Power of Attorney (Form 151) if you wish to appoint an individual, firm, or organization as your representative in taxor debt matters before the State of Michigan. Failure to complete this form will prohibit Treasury or the Unemployment InsuranceAgency (UIA) from discussing your tax return information with another person or releasing your tax return to another person.

Michigan Department of Treasury3683 (Rev. 7-06)

Payroll Service Provider Combined Power of Attorney Authorizationand Corporate Officer Liability (COL) Certificate for Businesses

Complete this form if you wish to appoint someone to represent your business to the State of Michigan on individual income taxwithholding matters.

Effective _________________________ (mo/day/yr), the above-named payroll service provider/individual is authorized torepresent my business and receive information in reference to all Treasury income tax withholding matters until I notify theMichigan Department of Treasury in writing that this Power of Attorney is revoked.

Taxpayer's Power of Attorney Authorization

Must be signed by an authorized representative of the business. I certify that I have the authority to execute this Power of Attorney.

Please be aware of corporate officer liability as provided in Michigan Compiled Laws 205.27a(5):

"If a corporation liable for taxes administered under this act fails for any reason to file the required returns or to pay thetax due, any of its officers having control or supervision of, or charged with the responsibility for, making the returns orpayments is personally liable for the failure.........."

Corporate Officer Certification Note: This form will not be processed for corporations unless this section is completed.

This signature page must be resubmitted when there is a change in the officer responsible for filing and/or payingMichigan withholding taxes.

Return this form to: Michigan Department of TreasuryP.O. Box 30778Lansing, MI 48909-8278

Fax: (517) 636-4520

Taxpayer Name Account No./Federal Employer ID No. (FEIN)

Address (Street or RR#)

City, State, ZIP Code

Contact Person Telephone Number

Payroll Service Name

Address (Street or RR#)

City, State, ZIP Code

Contact Person Telephone Number

Signature Date

Type or Print Name Title

Signature of Officer Responsible for Reporting and/or Paying Michigan Withholding Taxes Date

Type or Print Name Title

Issued under authority of the Revenue Act, P.A. 122 of 1941, as amended. Filing is voluntary.

36

If you have any questions, please contact the Michigan Department of Treasury at (517) 636-4660.

www.michigan.gov/treasury

Published by ADP Tax &Financial ServicesT&FSHRD-299-081502

Michigan Department of TreasuryInstructions for Form SUW 3683 (04/02)

Power of AttorneyThe following information is required on the POA document. Failure to complete theseitems will result in the document being returned as incomplete by the Department ofTreasury.

Required Information

Taxpayer informationThe client must complete all boxes—name, FEIN, mailing address,city, state, zip code, contact person, and telephone number.

Payroll service informationADP should complete this section including the ADP office, mailingaddress, telephone, and fax number. When using the ADP Tax &Financial Services information, enter the following: ADP, Inc., 400Covina Blvd., San Dimas, CA 91773, telephone (909) 592-6411.

Effective dateThe effective date of the power of attorney.

Taxpayer's Power of Attorney authorizationMust be completed and signed by a corporate officer, partner, orfiduciary on behalf of the taxpayer.

Corporate officer certificationMust be completed for corporations by the corporate officerresponsible for reporting and/or paying Michigan withholding tax.

Taxpayer(s) name (if joint income tax return, enter both names) Taxpayer’s EIN or SS number

Mailing address Spouse’s SS number (if applicable)

City, village, town, or post office State ZIP code State of incorporation (if applicable)

Representative’s name Mailing address (include firm name, if any) Telephone and fax number

with full power to receive confidential information and to perform any and all acts that the taxpayer(s) can perform with respect to the abovespecified tax matter(s), except for signing tax returns or delegating his or her authority (unless authorized below). If you do not want any ofthe above representative(s) to have full power as described above, check this box and attach a signed and dated explanation. ........

Signature Taxpayer’s telephone and fax number Date

Type or print name of person signing this form if not the taxpayer(s) named above Title, if applicable

Spouse’s Signature Spouse’s telephone and fax number Date

1. Taxpayer information (Taxpayer(s) must sign and date this form - please print or type)

Power of AttorneyNew York State Department of Taxation and Finance

and New York City Department of FinancePlease read the instructions for this form, Form POA-1-I, before completing. These instructions explain how the information

entered on this power of attorney will be interpreted and the extent of the powers granted.F I N A N C EN E W • Y O R K

2. Representative information (Representatives must sign and date this form on back)

The taxpayer(s) named above appoints the person(s) named below as his/her/its attorney(s)-in-fact:

I/we authorize the above representative(s) to sign tax returns for tax matters indicated above: (sign here):I/we authorize the above representative(s) to delegate his or her authority to another (sign here):

4. Retention/revocation of prior power(s) of attorneyThe filing of this power of attorney automatically revokes all earlier power(s) of attorney on file for the same tax matter(s) andyear(s), period(s), or transaction(s) covered by this document. Filing with one agency does not constitute filing with any otheragency. If you do not want to revoke a prior power of attorney, check this box. Attach a copy of any power of attorney you want toremain fully in effect with the appropriate agency ....................................................................................................................................

5. Notices and certain other communicationsIn those instances where statutory notices and certain other communications involving the above tax matter(s) are sent to a representative,these documents will be sent to the first representative named above. If you do not want notices and certain other communications sent tothe first representative named above, enter the name of the representative designated above (or on the attached power of attorneypreviously filed and remaining in effect) that you want to receive notices, etc.

6. Taxpayer’s signatureIf a joint New York State income tax return was filed and both spouses request the same representative(s), both husband and wife must signbelow.

If the taxpayer named above is other than an individual: I certify that I am acting in the capacity of a corporate officer, partner (excepta limited partner), member or manager of a limited liability company, or fiduciary on behalf of the taxpayer, and that I have theauthority to execute this power of attorney on behalf of the taxpayer.

(affix corporate seal, if applicable)POA-1 (5/00)

to represent the taxpayer(s) in connection with the following tax matter(s):3. Tax matters (For estate tax matters, use Form ET-14 instead of this form)Type(s) of tax(es) (may enter more than one) Tax year(s), period(s), or transaction(s) Notice/assessment number(s)

koffmanj

Line

koffmanj

Line

POA-1 (5/00) (back)

7. Acknowledgment or witnessing the power of attorneyThis Power of Attorney must be acknowledged before a notary public or witnessed by two disinterested individuals, unless the appointedrepresentative is licensed to practice in New York State as an attorney-at-law, certified public accountant, or public accountant, or is a NewYork State resident enrolled as an agent to practice before the Internal Revenue Service.

The person(s) signing as the above taxpayer(s) appeared before us and executed this power of attorney.

Name of witness (print and sign) Date Name of witness (print and sign) Date

Mailing address of witness (please type or print) Mailing address of witness (please type or print)

Acknowledgment — individualState of ss:County ofOn this day of , ,before me personally came,

to me known to be the person(s) described in the foregoing Powerof Attorney; and he/she/they acknowledged that he/she/they executedthe same.

Acknowledgment — corporateState of ss:County ofOn this day of , ,before me personally came,to me known, who, being by me duly sworn, did say that he/sheresides at (insert address) ;

that he/she is the of, the corporation described in the foregoing

Power of Attorney; and that he/she/they signed his/her/their name(s)thereto by authority of the board of directors of said corporation.

Acknowledgment — limited liability companyState of ss:County ofOn this day of , ,before me personally came,to me known, who, being by me duly sworn, did say that he/she/they/itreside(s) at (insert address) ;

that he/she/they is (are) a member(s) or manager(s) of ,the limited liability company described in the foregoing Power of Attorney;and that he/she/they is (are) empowered to and did execute the same.

Acknowledgment — partnership/LLPState of ss:County ofOn this day of , ,before me personally came,to me known, who, being by me duly sworn, did say that he/she/they/it reside(s) at (insert address) ;

that he/she/they is (are) a partner(s) of ,the partnership described in the foregoing Power of Attorney; andthat he/she/they is (are) empowered to and did execute the same.

Notary public: affix stamp (or other indication of notary’s authority). Notary public: affix stamp (or other indication of notary’s authority).

8. Declaration of representative (to be completed by representative)I agree to represent the above-named taxpayer(s) in accordance with this power of attorney.I affirm that my representation will not violate the provisions of the Ethics in Government Act or section 2604(d) of the New York City Charterrestricting appearances by former government employees before his or her former agency. I have read a summary of these restrictionsreproduced in the instructions to this form.I am (indicate all that apply):

Designation Representative’s preparer tax(use number(s) identification number (PTIN), Signature Date from above list) social security number, or

employer identification number

Signature of notary public Date Signature of notary public Date

Signature of notary public Date Signature of notary public Date

Notary public: affix stamp (or other indication of notary’s authority). Notary public: affix stamp (or other indication of notary’s authority).

1 an attorney-at-law licensed to practice in New York State2 a certified public accountant duly qualified to practice in New York State3 a public accountant enrolled with the New York State Education Department

4 an agent enrolled to practice before the Internal Revenue Service5 an employee not a corporate officer (if the taxpayer is a corporation)6 other

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Matt Ek Sig

New York State Department of Taxation and Finance Instructions for Form POA-1 (5/00)

Power of Attorney The following sections indicate required information on the front of the POA document. Failure to complete these items will result in the document being returned as incomplete by the Department of Taxation.

Section Required Information Section 1 Taxpayer information The client must complete all applicable boxes—name, FEIN (taxpayer EIN or SS number), mailing address, city, state, zip code, spouse’s SSN, and state of incorporation.

Section 2 Representative information ADP should complete this section including the ADP office, mailing address, telephone, and fax number. When using the ADP Tax & Financial Services information, enter the following: Matt Ek (representative) ADP, Inc., 400 Covina Blvd., San Dimas, CA 91773, telephone (909) 592-6411, fax (909) 592-6599.

Section 3 Tax matters The word withholding should be entered in the first box. The taxpayer’s signature is required on the following lines, “I/we authorize the above representative(s) to delegate his or her authority to another (sign here):” and “I/we authorize the above representative(s) to sign tax returns for tax matters indicated above (sign here).”

Section 4 Retention/revocation of prior power(s) of attorney Leave blank.

Section 5 Notices and certain other communications Leave blank.

Section 6 Taxpayer's signature Must be completed and signed by the client.

Section 7 Acknowledgment or witnessing the power of attorney Must be completed by the client. Can either be notarized in the appropriate box according to the type of business, or witnessed by two disinterested parties. It is not acceptable for the primary contact person to act as a witness or notary. A disinterested party is one with no financial responsibility or gain.

Section 8 Declaration of representative Must be completed by ADP. Write Payroll Agent on the line next to the Digit 6. Enter 6 in the Designation box. Enter 22-3006057 as the PTIN. The Signature box must contain the Matt Ek stamp. Enter the date. Mail the completed form to: New York State Tax Department, WA Harriman Campus, TCC-Account Services Section, Albany, NY 12227-0140. Mail a copy for imaging to ADP Tax & Financial Services in care of Records Section, Mail Stop 108.

Revised 03/31/2008

OES-190T (Rev.4-07)

OKLAHOMA EMPLOYMENT SECURITY COMMISSION POWER OF ATTORNEY – TAX

I, ___________________________________, am the owner or officer with authority to contract for

__________________________________________________________________________________________,

Oklahoma Account #_____________________________, Federal ID #_________________________________.

I hereby appoint:

Name: ____________________________________

Address: ____________________________________

City, State, and Zip: ____________________________________

Telephone No.: ____________________________________

Fax No.: ____________________________________

As attorney-in-fact to represent the above-named taxpayer before the Oklahoma Employment Security

Commission with respect to all unemployment insurance tax matters and issues arising pursuant to Article III of

the Employment Security Act of 1980. This Power of Attorney shall be effective immediately and shall remain in

effect until the Oklahoma Employment Security Commission receives notice of its revocation. A notice of a

revocation of a Power of Attorney or a notice of change of address must be in a separate writing and mailed to the

Oklahoma Employment Security Commission at P.O. Box 52003, Oklahoma City, OK 73152-2003. The attorney-

in-fact is authorized to receive all confidential information pertaining to the taxpayer’s unemployment insurance

tax account. This Power of Attorney removes all earlier Powers of Attorney previously granted by the taxpayer for

unemployment insurance tax purposes.

____________________________________ ________________________________________ Date Signature ________________________________________ Printed Name ________________________________________ Title

ACKNOWLEDGMENT

State of __________________) ) SS. County of ________________)

Before me, the undersigned, a notary public in and for this county and state, personally appeared ___________________________ and acknowledged to me that he/she executed the above instrument in his/her official capacity as the free and voluntary act and deed of himself/herself and the taxpayer. In witness of this fact, I signed this document and affixed my official seal on ________________________________, ________.

Official Seal with Commission Number And Expiration Date: _____________________________________________ Notary Public

0190

SOUTH DAKOTA UNEMPLOYMENT INSURANCE DIVISION POWER OF ATTORNEY/AUTHORIZATION OF AGENT

KNOW ALL PERSONS BY THESE PRESENTS: THAT THE UNDERSIGNED, ________________________________________, a ______________________ (corporation, partnership, individual) Federal Identification Number_____________________, State Identification Number ____________________ State of South Dakota, having its principal office at _______________________________________________, does hereby constitute and appoint_________________________________________ its divisions and subsidiaries the true and lawful attorneys-in-fact of the undersigned, until further written notice, to represent the undersigned before any and all government bodies, agencies or instrumentalities, regarding the following matter as marked below (check all that apply): ADDRESS OF RECORD WILL BE CHANGED TO THE POA ADDRESS: _____TAX MATTERS (Including Rate Notice, Quarterly Reports, Delinquent Notice, Debit/Credit Notice)

_____BENEFIT MATTERS (Including Benefit Charges, Claim Notices and Appeals information)

_____OTHER (please be specific)__________________________________________________ POA ADDRESS:_________________________________________________________ __________________________________________________________________ ADDRESS OF RECORD WILL REMAIN THE EMPLOYER’S ADDRESS: ___ TAX ____BENEFITS/APPEALS Each of said attorneys-in-fact shall have the power to act with or without the others and the power and authority to perform, in the name of and on behalf of the undersigned, every act necessary to carry out the subject matter hereof as fully as the undersigned could do. The undersigned hereby ratifies and approves the acts of said attorneys-in-fact. This authorization supersedes and revokes any prior power of attorney or authorization from the undersigned relating to the subject matter hereof. IN WITNESS WHEREOF, the undersigned has duly executed and delivered this authorization this _____day of __________, 20___. ***NOTARY PUBLIC SEAL OR CORPORATE SEAL REQUIRED*** __________________________________ Name of Employer’s Company (type/print) __________________________________ Employer’s Signature (Authorized Officer) __________________________________ Employer’s Name and Title (type/print) Rev (4/08)

SOUTH DAKOTA UNEMPLOYMENT INSURANCE DIVISION AGENCY

The South Dakota Unemployment Insurance Division Agency does not recognize the federal RAA. It is necessary to submit custom powers of attorney for this jurisdiction. The areas that need to be completed are:

• Taxpayer Information – Enter the taxpayer’s name, federal employer identification number (FEIN), state account number, and employer address.

• Representative Information – pre-filled by ADP. • Type of Authorization – pre-filled by ADP. • Employer’s Name • Taxpayer’s Signature – Employers CEO must sign or someone authorized

by the CEO • Employer’s Name and Title • Taxpayer must have POA notarized or use a corporate seal. • Agency requires original POA, copies are not accepted. • Regions should retain a copy of the POA and mail the completed original

POA form to San Dimas/Central Files, Mail Stop 111, for imaging. Central Files will forward the POA to San Dimas/Distribution for agency mailing to the following address along with a cover letter.

South Dakota Department of Labor Unemployment Insurance Division Attention: Deserae Husby 420 South Roosevelt Street Aberdeen, SD 57402

Failure to complete and file the form will prohibit the UIA from discussing an employer’s tax return information with another person.

Mail To: Cashier - Texas Workforce Commission P.O. Box 149037 Austin, TX 78714-9037 512.463.2731 www.texasworkforce.org

WRITTEN AUTHORIZATION To represent employing unit in its relations with the Texas Workforce Commission

GRANTOR INFORMATION

1. CONTACT NAME: ________________ 3.TWC ACCT NO. __________________ 2. PHONE NO. _____________________ 4. FEID NO. _______________________ (5) BY THIS INSTRUMENT, _____________________________________________________ . (Name of Grantor) (6) an employing unit which is a/an _______________________________________________ . (Individual, Partnership, or Corporation, etc.) (7) whose address is ___________________________________________________________ . (Grantor’s current mailing address) *(8) appoints _________________________________________________________________ . (Name of Authorized Grantee)

(9) whose TWC ACCOUNT NO. is , and whose address is , its lawful representative to represent it in its relations with the Texas Workforce Commission, and specifically authorizes said representative to transact any and all business as between grantor of said authorization and said Commission to do any and all acts necessary, excluding litigation in court. This Written Authorization shall be in full force and effect until such time as a Revocation of Written Authorization, Form C-43, revoking it is filed in the office of said Commission at Austin, Texas. (Revocable by either party, the Grantor or Grantee.) *(10) ____________________________________________________________________________________________________________________

Printed name, signature and title (Owner, Partner, Officer, etc.) of person signing for Grantor.

*(11) SUBSCRIBED AND SWORN to before me on this the day of (Month) (Year) *(12) ________________________________________________________ (Signature of Notary Public) *(13) Notary Public, State of ___________________ (Notary Seal) My Commission expires: _________ _______ (Month & Day) (Year) NOTICE: This Written Authorization should be executed in triplicate. Original to be filed with the Texas Workforce Commission, Austin, Texas. One copy to be retained in the employer’s files and one to be retained in Grantee’s files. *MANDATORY INFORMATION

Form C-42 (030806) (Page 1 of 2)

Mail To: Cashier - Texas Workforce Commission P.O. Box 149037 Austin, TX 78714-9037 512.463.2731 www.texasworkforce.org

INSTRUCTIONS FOR WRITTEN AUTHORIZATION To represent Employing Unit in its Relations with the Texas Workforce Commission

Description of information required on front of document. *Failure to complete the items with an asterisk (*) will result in the document being returned as incomplete. 1. Enter the name of the contact person responsible for answering any questions pertaining to

state unemployment insurance taxes. 2. Enter Contact person’s telephone number including Area Code. 3. Enter the Account Number assigned to the Grantor by Texas Workforce Commission.

If the Grantor does not have a number, a Form C-1, Status Report, should be submitted. 4. Grantor’s Federal Employer Identification Number. 5. Name of Grantor. 6. Type of ownership (individual [sole proprietorship], partnership, corporation, trust, limited liability

company, estate, etc.) 7. Grantor’s current mailing address. *8. IMPORTANT: Name of Grantee who is being appointed. 9. Grantee’s Texas Workforce Commission Account Number and address. *10. Printed name, signature and title: The Written Authorization must be signed by the

(1) individual, if the Grantor is a sole proprietor; (2) a responsible and duly authorized member or officer having knowledge of its affairs, if the Grantor is a partnership or other unincorporated organization; (3) the president, vice president, or other principal officer, if the Grantor is a corporation; or, (4) the fiduciary, if a trust or estate. The Written Authorization must be acknowledged before a Notary Public.

*11. Sworn date. *12. Signature of Notary Public. *13. State in which Notary Public is authorized and expiration date of commission.

NOTE! WRITTEN AUTHORIZATION MAY BE REVOKED BY GRANTOR OR GRANTEE.

Individuals may receive, review and correct information that TWC collects about the individual by emailing to [email protected] or writing to TWC Open Records, 101 E. 15th St., Rm. 266, Austin, TX 78778-0001.

Form C-42 (030806) (Page 2 of 2)

mailto:[email protected]


B. STATE TAX INFORMATION


FEDERAL ‐ IRS Internal Revenue Service

Agency Web Sites: - Internal Revenue Service: www.irs.gov - Social Security Administration: www.ssa.org

Federal Information: ID# Format: 99-9999999 Frequencies: MN, SW Social Security Taxable Wage Base Limit: $102,000 Social Security Rate: 6.2% (Employee & Employer) Medicare Taxable Wage Base Limit: None Medicare Rate: 1.45% (Employee & Employer) FUTA Taxable Wage Base Limit: $7,000 FUTA Rate: 6.2% Maximum FUTA Credit: 5.4% Normal Net Tax Rate: 0.8% POA Required? Yes Form Name: RAA (Reporting Agent Authorization)

Statute of Limitations: Tax Increase (Due) Tax Decrease (Refunds)

941 Processed by 3 years after the Related 1040 return due date.

Postmarked by 3 years after the Related 1040 due date OR 2 years from payment date, whichever is later.

940 Processed by 3 years from

return due date OR date of filing, whichever is later.

Postmarked by 3 years from return due date (or date of filing) OR 2 years from payment date, whichever is later.

Additional Considerations: Form 8821 - Tax Information Authorization may be required in order for us to contact the IRS regarding any tracer or amendments. The IRS only keeps the completed form on file for a few months so you may be asked to provide this more than once. See the Forms Section of this book for a blank 8821.


STATE ‐ Alabama STATE CODE – AL

Agency Web Sites: - Dept. of Revenue: www.ador.state.al.us - Dept. of Industrial Relations: dlr.state.al.us

State Information: SIT ID# Format: 999999 SIT Frequencies: MN, QT SUI ID# Format: 9999999999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 5 Years from quarter in which wages were taken

4 Years from the end of the quarter in which the wages were taken.

SUI 3 Years 3 Years

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for AL SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. Alabama has City Local Taxes that may be required. - All Alabama Withholding Taxes are deposited via EFT by ADP. The client is responsible for enrolling for EFT with the agency. Please see the Reference Tools section of this book for a blank form. - All Alabama Withholding Returns are filed via E-File. - To reactivate an AL SUI ID# call 334-242-8830. - Alabama SUI Contribution Report and Wage Detail is filed via E-File.


STATE ‐ Alaska STATE CODE – AK

Agency Web Sites: - Dept. of Labor: www.labor.state.ak.us

State Information: SIT ID# Format: N/A SIT Frequencies:N/A SUI ID# Format: 9999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $31,300 New Employer SUI Rate: 3.64% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A

SUI No Limit No Limit

Additional Considerations: - Alaska has no State Income Tax, however; employees contribute to Unemployment Insurance. The current employee rate is .5%. - Alaska also requires you to report Occupational and Geographic codes for Employees. Refer to the Occupational Coding Manual on the Dept. of Labor website listed above. - All Alaska SUI returns are filed via E-File.


STATE ‐ Arizona STATE CODE – AZ

Agency Web Sites: - Dept. of Revenue: www.revenue.state.az.us - Dept. of Economic Security: www.de.state.az.us

State Information: SIT ID# Format: 99-9999999 SIT Frequencies: FF, QT SUI ID# Format: 9999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 2.0% SIT POA Required? Yes Form Name: Form 821 SUI POA Required? No Form Name: N/A


SIT 4 Years 4 Years

SUI 3 Years 3 Years from the date the return was due

Additional Considerations: - Arizona uses the Federal ID# as the state withholding ID#. - Arizona will accept ADP RAA with line 12 completed in lieu of agency POA Form 821.


STATE ‐ Arkansas STATE CODE – AR

Agency Web Sites: - Dept. of Finance: www.ark.org/dfa - Employment Security Department: www.accessarkansas.org/esd/

State Information: SIT ID# Format: 99-9999999 SIT Frequencies: MN SUI ID# Format: 999999999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $10,000 New Employer SUI Rate: 3.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years


Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for AR SUI. If there is no valid ID# at the end of the quarter, your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Arkansas uses the Federal ID# as the state withholding ID#.


STATE ‐ California STATE CODE – CA

Agency Web Sites: - Franchise Tax Board: www.ftb.ca.gov - Employment Development Dept.: www.edd.cahwnet.gov/ - Dept. of Industrial Relations: www.dlr.ca.gov

State Information: SIT ID# Format: 999-9999 9 SIT Frequencies: FF SUI ID# Format: 999-9999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 3.5% (includes .1% Employment Training) SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 4 Years 3 Years from the delinquent date for the year being adjusted.

SUI No Limit 3 years from the date the return was due.

Additional Considerations: - California imposes a State Disability tax on Employees. The taxable wage base limit for 2007 is $83,389.00 and the rate is .6%. - Some Employers may choose to have a Voluntary Disability Plan rather than the state plan. Approval for this must be obtained from the Employment Development Department. In a Voluntary Plan, Employee contributions are paid to a Third Party Provider and Employer contributions are collected at the end of the quarter and deposited by ADP to the state. The Taxable Wage Base for 2007 is the same as the SDI wage base. The Employer Rate for 2007 is .0840%. - California ID numbers that begin with eight are not subject to State Unemployment Tax - New employers can register on-line at www.edd.ca.gov or by calling 916-654-8706. - All California returns are filed via E-File.


STATE – Colorado STATE CODE – CO

Agency Web Sites: - Dept. of Revenue: www.taxcolorado.com - Dept. or Labor: www.coworkforce.com/UIT/

State Information: SIT ID# Format: 99-99999-999 SIT Frequencies: WK, MN, QT SUI ID# Format: 999999.99 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $10,000 New Employer SUI Rate: 1.7% SIT POA Required? No Form Name: N/A SUI POA Required? Yes Form Name: UITL-18


SIT 4 Years 2 Years

SUI 3 Years 3 Years from the date the return was due.

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for CO SIT or SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Colorado has local taxes which may be required. - In order to make Withholding deposits via EFT (required for Weekly Deposit Frequency) client must complete EFT Registration Form DR 5785 and register directly with the Dept. of Revenue. Once registered the client will receive an EFT Access Code. This code should be provided to ADP on the Add Tax Form. Please see the Reference Tools Section of this book for a blank EFT form. - All Colorado SUI returns are filed via E-File. - Clients can register online at http://www.coworkforce.com. Click on “Register a Business” located under the Unemployment Tax Section. Click “On-line Registration” and follow the instructions to complete the CR0100 Applicability Interview. Click “Continue” to complete the registration process.


STATE ‐ Connecticut STATE CODE – CT

Agency Web Sites: - Dept. of Revenue: www.ct.gov/drs/site/default.asp - Dept. of Labor: www.ctdol.state.ct.us

State Information: SIT ID# Format: 99999999-000 SIT Frequencies: WK, MN, QT SUI ID# Format: 99-999-99 SUI Frequencies: QT SUI Taxable Wage Base Limit: $15,000 New Employer SUI Rate: 2.9% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 4 Years

SUI Collections of taxes = None Assessing tax due = 3 Years

3 Years on refunds from the due date of the contribtion return.

Additional Considerations:


STATE ‐ Delaware STATE CODE – DE

Agency Web Sites: - Division of Revenue: www.state.de.us/revenue - Dept. of Labor: www.delawareworks.com

State Information: SIT ID# Format: 1-999999999-999 SIT Frequencies: QM, MN, QT SUI ID# Format: 99999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $10,500 New Employer SUI Rate: 2.2% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 years plus the current year 3 years plus the current year

SUI None The agency no longer issues refunds, only credit notices. However, credit can be applied to future original filing even without the agency issuing a credit notice.

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for DE SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Delaware has local taxes which may be required.


STATE – District of Columbia STATE CODE – DC

Agency Web Sites: - Office of the Chief Financial Officer: cfo.dc.gov - Dept. of Employment Services: does.ci.washington.dc.us

State Information: SIT ID# Format: 999999999999 SIT Frequencies: OM, MN, QT SUI ID# Format: 99999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $9,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years from the date of the overpayment.

SUI None 3 Years from the date contributions, reimbursement payments, or interest were paid.



STATE ‐ Florida STATE CODE – FL

Agency Web Sites: - Dept. of Revenue: sun6.dms.state.fl.dor - Dept. of Labor: www.workforceflorida.com

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 9999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A

SUI None 5 Years from the date the return was due.

Additional Considerations: - Florida does not require state income tax. - All Florida SUI returns are filed via E-File. Due to E-File requirements employees with invalid names and social security numbers must be corrected prior to quarter end.


STATE ‐ Georgia STATE CODE – GA

Agency Web Sites: - Dept. of Revenue: www.etax.dor.ga.gov - Dept. of Labor: www.dol.state.ga.us/em

State Information: SIT ID# Format: 9999999-AA SIT Frequencies: SW, MN, QT SUI ID# Format: 999999-99 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,500 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 3 Years from the date return was due.

3 Years from the date the return was due.

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for GA SIT. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only. - Georgia requires all employees with wages and taxes to have a valid SSN in order to file a full return. - All Georgia SIT returns are filed via E-File.


STATE ‐ Hawaii STATE CODE – HI

Agency Web Sites: - Dept. of Taxation: www.state.hi.us/tax/tax.html - Dept. of Labor: http://hawaii.gov/labor

State Information: SIT ID# Format: W99999999-99 SIT Frequencies: SW SUI ID# Format: 999999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $13,000 New Employer SUI Rate: 2.4$ SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years

SUI 4 Years from the last day of the month following the end of the quarter.


Additional Considerations: - Hawaii also requires Temporary Disability Insurance. This is funded through contributions by both the Employer and Employee at a rate of .5% on maximum taxable wages in the amount of $42,653.52. These contributions are paid to a 3rd Party provider or Employers may opt to have a Self-Insured Plan. Self-Insured Plans must be approved by the Dept. of Labor. Temporary Disability Insurance is Memo Only with ADP. ADP does not file or deposit for TDI. For further information please refer to the Dept. of Labor website listed above.


STATE ‐ Idaho STATE CODE – ID

Agency Web Sites: - State Tax Commission: tax.idaho.gov/index.html - Dept. of Commerce & Labor: cl.idaho.gov/portal

State Information: SIT ID# Format: 999999999 SIT Frequencies: AM, MN, QT SUI ID# Format: 999999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $32,200 New Employer SUI Rate: 1.67% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 5 Years 3 Years




STATE ‐ Illinois STATE CODE – IL

Agency Web Sites: - Dept. of Revenue: www.revenue.state.il.us - Dept. of Employment Security: www.ides.state.il.us - Dept. of Labor: www.state.il.us/agency/idol

State Information: SIT ID# Format: 99-9999999 999 9 SIT Frequencies:LD SUI ID# Format: 9999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $12,000 New Employer SUI Rate: 4.2% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 4 Years from the date the return was due.


Additional Considerations: - First 9 digits of the IL SIT ID# are the FEIN. - IL SIT deposits are made on a Limit Driven frequency defined by the agency. The ADP system reviews the tax withheld and determines the correct frequency to deposit the taxes. - Illinois SUI Wage Detail is filed via E-File.


STATE ‐ Indiana STATE CODE – IN

Agency Web Sites: - Dept. of Revenue: www.in.gov/dor/ - Dept. of Workforce Dev.: www.dwd.state.in.us - Dept. of Labor: www.in.gov/labor/

State Information: SIT ID# Format: 0999999999 999 SIT Frequencies: AM, MN, QT SUI ID# Format: 999999 or 999999 A SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 4 Years from the end of the year in which wages were paid.

3 Years from the date of payment.

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for IN SIT. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only. - Indiana has local taxes which may be required. - The AM (Accelerated Monthly) frequency for IN SIT Deposits is for those employers required to make deposits on a monthly basis but on the 20th of the following month. MN (Monthly) is for those employers who are required to deposit on the 30th of the following month. Please make sure you indicate the due date of your monthly deposits and/or provide agency back up if applicable as the agency charges high penalties for depositing on the incorrect date. - IN SUI requires employers to designate ADP as their Reporting Agent on the agency website.


STATE ‐ Iowa STATE CODE – IA

Agency Web Sites: - Dept. of Revenue: www.state.ia.us/tax - Dept. of Workforce Dev.: www.state.la.us/government/wd/index.html

State Information: SIT ID# Format: 99-9999999999 9 SIT Frequencies: SM, MN, QT SUI ID# Format: 999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $22,800 New Employer SUI Rate: 1.0% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 3 Years 3 Years from the date return was due.

Additional Considerations: - When you register for a SIT Withholding ID# in Iowa the agency will provide you with a BEN (Business E-File Number). Please include this BEN on your Add Jurisdiction from when setting up Iowa SIT with ADP. We cannot set up Iowa SIT without the BEN. - All Iowa SIT returns are filed via E-File.


STATE ‐ Kansas STATE CODE – KS

Agency Web Sites: - Dept. of Revenue: www.ksrevenue.org/ - Dept. of Labor: www.hr.state.ks.us/

State Information: SIT ID# Format: 036999999999F99 SIT Frequencies: QM, SM, MN, QT, AN SUI ID# Format: 999999 Z SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 4.62% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 3 Years 13 Quarters from the date the return was due.

Additional Considerations: - All Kansas SUI returns are filed via E-File.


STATE ‐ Kentucky STATE CODE – KY

Agency Web Sites: - Revenue Cabinet: revenue.ky.gov/ - Office of Employment & Training: oet.ky.gov/index.asp

State Information: SIT ID# Format: 999999 SIT Frequencies: SM, MN, QT SUI ID# Format: 99-999999 9 or A9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 4 Years from the due date of the return or the date the tax was paid, whichever is later.

SUI 5 Years to assess, no limit to

collect. 5 Years

Additional Considerations: - Kentucky has local taxes that may be required.


STATE ‐ Louisiana STATE CODE – LA

Agency Web Sites: - Dept. of Revenue: www.rev.state.la.us - Dept. of Labor: www.ldol.state.ia.us/

State Information: SIT ID# Format: 9999999999 SIT Frequencies: SM, MN, QT SUI ID# Format: 999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 4.62% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years





STATE ‐ Maine STATE CODE – ME

Agency Web Sites: - Bureau of Rev. Services: www.maine.gov/revenue - Dept. of Labor: www.state.me.us/labor/

State Information: SIT ID# Format: 99-9999999 99 SIT Frequencies: SW, QT SUI ID# Format: 999999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $12,000 New Employer SUI Rate: 1.8% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years

SUI 4 Years No Limit

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for MN SIT & SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Maine SIT and SUI are filed on a combined return. - Maine requires all employees with wages and taxes to have a valid name and SSN in order to file a full return. - All Maine SIT/SUI combined returns are filed via E-File.


STATE ‐ Maryland STATE CODE – MD

Agency Web Sites: - Comptroller of the Treasury, Rev. Admin. Div: www.comp.state.md.us - Dept of Labor: www.dllr.state.md.us

State Information: SIT ID# Format: 9999999 9 SIT Frequencies: FF, MN, QT SUI ID# Format: 009999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,500 New Employer SUI Rate: 2.3% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years from the due date on the return.

SUI 4 Years 1 Year from the date payment made or 3 years from the last day of the calendar quarter when payment was made.

Additional Considerations: - Maryland has local taxes that may be required. These local taxes vary by county and are calculated and paid with the state withholding tax. Because the local withholding and state withholding are paid together, you will not see local tax codes on your Statement of Deposits each quarter. Local codes are set up only in the Whitney system.


STATE ‐ Massachusetts STATE CODE – MA

Agency Web Sites: - Dept. of Revenue: www.dor.state.ma.us/ - Div. of Unemployment Assistance: www.detma.org

State Information: SIT ID# Format: 999-999-999 99 SIT Frequencies: QM, MN, QT SUI ID# Format: 99-99999-9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $14,000 New Employer SUI Rate: 2.53% (Plus 0.06% Workforce Traning Tax) SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years


Additional Considerations: - Massachusetts also imposes an Employer Health Insurance Contribution. New employers are not liable during the first 2 years; 3rd year rate is 0.04%; 4th year rate is 0.08%. For all subsequent years, tax rate is 0.12%. - Massachusetts SIT requires Employers to designate ADP as their PTP (Payroll Tax Preparer) on the agency website. Please see the Reference Tools section of this book for further instructions. - Massachusetts does not issue refunds for MA SUI or MA Healthcare. In lieu of refunds credits are to be applied to the next quarter. - ADP does not file the Fair Share Contribution report for Massachusetts. - All Massachusetts SIT quarterly recons are filed via E-File. - All Massachusetts SUI wage details are filed via E-File.


STATE ‐ Michigan STATE CODE – MI

Agency Web Sites: - Dept. of Treasury: www.michigan.gov/treasury - Bureau of Workers' & Unemployment Compensation: www.michigan.gov/cls

State Information: SIT ID# Format: 99-9999999 or ME-9999999 SIT Frequencies: FF, MN, QT SUI ID# Format: TR-9999999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $9,000 New Employer SUI Rate: 2.7% SIT POA Required? Yes Form Name: Form 3683 SUI POA Required? No Form Name: N/A


SIT 4 Years 4 Years


Additional Considerations: - Michigan has local taxes which may be required. - All employers are assigned a ten digit state ID number that is a seven-digit account number followed by three zeroes. The three zeroes is the multi-unit ID. When an employer requests to have wage and benefit data recorded separately by business location or by employment type (hourly or salary), the agency assigns a three-digit, multi-unit number, instead of three zeroes.


STATE ‐ Minnesota STATE CODE – MN

Agency Web Sites: - Dept. of Revenue: www.taxes.state.mn.us - Dept. of Employment & Economic Development: www.mnworkforcecenter.org

State Information: SIT ID# Format: 9999999 SIT Frequencies: FF SUI ID# Format: 09999999-0999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $25,000 New Employer SUI Rate: 2.13% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3.5 Years 3.5 Years

SUI 4 Years 4 Years

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for MN SIT & SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Minnesota SUI requires that Employers go to the agency website and designate ADP as their agent. ADP should be assigned the following roles: Account Maintenance Update & Submit, Tax Payment Update & Submit, Wage Detail Update & Submit. ADP must be designated for these roles in order for us to file and make deposits on your behalf, as well as file amended returns and respond to tracers. See the Reference Tools section of this book for instructions. - Minnesota also requires you to assign Unit Numbers for each of your employees on their website. These should be added to the EE's EMPMAST in Whitney for proper reporting on the returns. - Minnesota SUI requires all employees with wages and taxes to have a valid SSN in order to file a full return. - All Minnesota SIT and SUI Returns are filed via E-File.


STATE ‐ Mississippi STATE CODE – MS

Agency Web Sites: - State Tax Commission: www.mstc.state.ma.us - Employment Security Commission: www.mesc.state.ms.us/tax/index.html

State Information: SIT ID# Format: 99-9999999 9 SIT Frequencies: MN, QT SUI ID# Format: 99-99999-Z-99 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 7 Years from the end of the quarter in which wages were paid.

3 Years from the end of the quarter where wages were paid.

Additional Considerations: - If your average monthly withholding tax liability is over $20k for the preceding calendar year (June-July) the agency mandates that you make a prepayment of your June tax liability on or before the 24th day of June each year. Through a data exchange with the Mississippi State Tax Commission, ADP is able to identify clients affected by this mandate. You will be notified by your Account Manager if you are affected.


STATE ‐ Missouri STATE CODE – MO

Agency Web Sites: - Dept. of Revenue: dor.mo.gov/ - Dept. of Labor: www.dollr.missouri.gov/index/htm

State Information: SIT ID# Format: 19999999 SIT Frequencies: QM, MN, QT SUI ID# Format: 999999-9-999-9999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $12,000 New Employer SUI Rate: 3.51% (Includes a 30% fund solvency adjustment tax) SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 4 Years 3 Years

SUI 3 Years 3 Years from the day the return was due.

Additional Considerations: - Missouri SIT allows employers to take a Compensation Credit on withholding taxes remitted timely to the agency. ADP will calculate this credit automatically on timely deposits and you will see credits on your ADP Tax Invoices with Comment Code 05. - Missouri has local taxes that may be required.


STATE ‐ Montana STATE CODE – MT

Agency Web Sites: - Division of Revenue: www.discoveringmontana.com/revenue - Dept. of Labor: jsd.dli.state.mt.us/

State Information: SIT ID# Format: 9999999-999-WTH SIT Frequencies: SW, MN, AN SUI ID# Format: 999 9999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $23,800 New Employer SUI Rate: 3.26% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 5 Years

SUI None No Limit



STATE ‐ Nebraska STATE CODE – NE

Agency Web Sites: - Dept. of Revenue: www.revenue.state.ne.us - Dept. of Labor: www.dol.state.ne.us

State Information: SIT ID# Format: 21-9999999 9 SIT Frequencies: MN SUI ID# Format: 999999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $9,000 New Employer SUI Rate: 1.6% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT No Limit 3 Years

SUI 3 Years 4 Years from the end of the year in which wages were paid.

Additional Considerations: - Nebraska requires all Unemployment returns to be filed via E-File.


STATE ‐ Nevada STATE CODE – NV

Agency Web Sites: - Dept. of Taxation: tax.state.nv.us/ - Dept. of Employment, Training, and Rehabilitation: detr.state.nv.us - Dept. of Labor: www.laborcommissioner.com/

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 999999.99 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $25,400 New Employer SUI Rate: 3.0% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A


Additional Considerations: - Nevada does not have state income tax withholding. - Nevada has a Modified Business Tax that is not filed or deposited by ADP. For more information refer to the Dept. of Taxation website listed above.


STATE – New Hampshire STATE CODE – NH

Agency Web Sites: - Dept. of Employment Security: www.nhes.state.nh.us

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 000999999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A


Additional Considerations: - New Hampshire does not have state income tax withholding.


STATE – New Jersey STATE CODE – NJ

Agency Web Sites: - Division of Taxation: www.state.nj.us/treasury/taxation - Dept. of Labor: www.nj.gov/labor/ea/ea2004.html

State Information: SIT ID# Format: 999-999-999/999 SIT Frequencies: WK, MN SUI ID# Format: 999-999-999/999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $27,700 New Employer SUI Rate: 2.80% (SUI=2.6825%+WF/SWF=0.1175%+HC=0.0%) SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 5 Years 3 Years after filed or 2 years from overpayment (whichever is greater)

SUI 4 Years from the end of the

year in which wages were paid.

2 Years from the end of the year in which wages were paid.

Additional Considerations: - New Jersey has local taxes which may be required. - New Jersey Unemployment Insurance imposes tax on both the Employee and Employer. The SUI rates are made up of the following: State Unemployment Insurance (SUI), Workforce Development (WF), Supplemental Workforce Development (SWF), and Health Care Subsidy (HC). - New Jersey also imposes a Disability Insurance Tax on both Employee and Employer. The taxable wages are $26,600. The Employee Rate is .5% and the New Employer Rate is .5%. Rates for all other employers are determined by claims experience. - Employers may use a Voluntary Disability Plan on approval to the state. For more information visit the Dept. of Labor website listed above. - New Jersey rates are assigned beginning July 1 and end June 30 of the following year. - New Jersey SIT and SUI are filed on a combined form. - All New Jersey SIT and SUI returns are filed via E-File.


STATE – New Mexico STATE CODE – NM

Agency Web Sites: - Taxation & Revenue Dept.: www.state.nm.us/tax - Dept. of Labor: www.dol.state.nm.us

State Information: SIT ID# Format: 9999999999 9 SIT Frequencies: AM, MN, QT SUI ID# Format: 99-9999-9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $19,900 New Employer SUI Rate: 2.0% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 4 Years 4 Years from the date the return was due

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for NM SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - New Mexico imposes a Workers' Compensation Fee on both Employees and Employers. The fee is paid to the Taxation and Revenue department on a quarterly basis. This fee is not the same as workers' compensation insurance. The total fee is $4.30 per covered worker. The employer's share is $2.30 and the employee share is $2.00. Funds for this fee will be collected at quarter end. When submitting an add form for New Mexico please list NM Workers' Comp in the local field. The ID# is the same as your SIT ID#.


STATE – New York STATE CODE – NY

Agency Web Sites: - Dept. of Taxation & Finance: www.tax.state.ny.us/default.htm - Dept. of Labor: www.labor.state.ny.us/index.html

State Information: SIT ID# Format: 999999999 9 SIT Frequencies: D3, D5 SUI ID# Format: 99-99999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,500 New Employer SUI Rate: 4.1% SIT POA Required? Yes Form Name: POA-1 SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 3 Years 1 Year after payment made or 3 years from end of quarter in which wages were paid.

Additional Considerations: - New York has local taxes which may be required. - New York imposes a State Disability Insurance on Employees and Employers. This is a Memo tax with ADP. ADP does not deposit or file for this tax. See page 17 of the New York State Workers' Compensation Board Employers' Handbook for more information about New York State Disability Insurance requirements. - New York SIT & SUI are filed on a combined return. - Employers required to deposit via EFT must enroll in PrompTax. Once enrolled you will be provided with an Access Code that should be provided to ADP in order to ensure deposits are made correctly. See the Reference Tools section of the recipe book for the PrompTax form and instructions. - New York requires all employees with wages or taxes to have a valid name and SSN in order to file a full return.


STATE – North Carolina STATE CODE – NC

Agency Web Sites: - Dept. of Revenue: www.dor.state.nc.us - Employment Security Commission: www.ncesc.com

State Information: SIT ID# Format: 999999999 SIT Frequencies: SW, MN, QT SUI ID# Format: 99-99-999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $18,600 New Employer SUI Rate: 1.2% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years from the date the return was filed or the date the return was due to have been filed, whichever is later. Tax due may be assessed at any time if no proper application for a license or no return has been filed.

3 Years from the date the return was filed or the date the return was due to have been filed, whichever is later.




STATE – North Dakota STATE CODE – ND

Agency Web Sites: - State Tax Commission: www.nd.gov/tax/ - Job Service: jobsnd.com/insurance/employers.html

State Information: SIT ID# Format: 999999999-01 SIT Frequencies: QT, AN SUI ID# Format: 0999999 or 1999999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $22,100 New Employer SUI Rate: 1.6% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years


Additional Considerations: - ADP deposits all North Dakota SIT via EFT. In order for the agency to post deposits correctly, employers must complete the ND SIT application Form 301 and the enrollment Form 301-EF. When adding North Dakota please complete the EFT application and enrollment forms and forward directly to the agency. See the Reference Tools section of this book for a blank EFT form.


STATE ‐ Ohio STATE CODE – OH

Agency Web Sites: - Dept. of Taxation: tax.ohio.gov/ - Bureau of Employment Services: jfs.ohio.gov/index.stm

State Information: SIT ID# Format: 59-999999 9 SIT Frequencies: SW, MN, QT SUI ID# Format: 9999999-99 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $9,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 4 Years

SUI 4 Years to be assessed. 4 Years from the date of payment.

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for OH SIT. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only. - Ohio law requires you to ask your employees to provide you with the school district in which s/he resides. If you have an employee who resides in a school district with a school district income tax in effect, then you must withhold tax from the employee's compensation - even if you conduct no business or operations in that school district. Please refer to the Dept. of Taxation website listed above for further information. - Some Ohio Municipalities impose a withholding tax on residents of the municipality and nonresidents working in the municipality. Please refer to the Dept. of Taxation website listed above for further information. - Ohio requires all employees with wages and taxes to have a valid name and SSN in order to file a full return.


STATE ‐ Oklahoma STATE CODE – OK

Agency Web Sites: - Tax Commission: www.oktax.state.ok.us/oktax - Employment Security Commission: www.oesc.state.ok.us

State Information: SIT ID# Format: 99-999-9999 SIT Frequencies: SW, MN, QT SUI ID# Format: 99-999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $13,600 New Employer SUI Rate: 1.8% SIT POA Required? No Form Name: N/A SUI POA Required? Yes Form Name: OES-190T


SIT 3 Years 3 Years


Additional Considerations: - SIT ID# is the FEIN.


STATE ‐ Oregon STATE CODE – OR

Agency Web Sites: - Dept. of Revenue: www.oregon.gov/DOR/ - Employment Dept.: www.employment.oregon.gov

State Information: SIT ID# Format: 9999999 9 SIT Frequencies: FF, QT SUI ID# Format: 9999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $30,200 New Employer SUI Rate: 3.1% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years


Additional Considerations: - Oregon imposes local taxes that may be required. - Oregon imposes a Worker's Benefit Fund assessment. This is a payroll assessment calculated on the basis of hours worked by all paid workers, owners, and officers covered by workers' compensation insurance in Oregon, and by all workers subject to Oregon's Worker's Compensation Laws. The assessment is 2.8 cents per hour with 1.4 cents withheld from the employee and 1.4 cents paid by the employer. - Oregon SIT, SUI, Locals, and Worker's Benefit Fund are reported on a combined quarterly form. - Employers must pay the Oregon combined payroll taxes EFT if they are mandated to pay the federal tax liabilities EFT. If the client does not submit payments via EFT, they will be assessed penalties for non-compliance. In order to comply with this requirement, mandated clients must complete the ACH Agreement Form 150-206-030. The client may fax the completed form to the agency at (503) 947-2016, or mail to: EFT Coordinator, Information Processing Division, Oregon Dept. of Revenue, P.O. Box 14725, Salem, OR 97309-5018. See the Reference Tools section of this book for a copy of the form.


STATE ‐ Pennsylvania STATE CODE – PA

Agency Web Sites: - Dept. of Revenue: www.revenue.state.pa.us - Dept. of Labor & Industry: www.dll.state.pa.us/landl/site/default.asp - PA Local Register: http://munstatspa.dced.state.pa.us/Registers.aspx

State Information: SIT ID# Format: 9999 9999 SIT Frequencies: SM, MN, QT SUI ID# Format: 99-99999 X, 99-99999R X, SUI Frequencies: QT or 99-99999M X SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 3.752% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years from due date. 3 Years from due date.

SUI 4 Years from the end of the year in which wages were paid.

4 Years from the reporting due date.

Additional Considerations: - PA requires an Employee contribution to SUI. There is no taxable wage limit and the rate is .09% - Please see the Reference Tools section of this book for details on PA Local Taxes. - All Pennsylvania SIT and SUI returns are filed via E-File. Clients need to register online at https://www.pa100.state.pa.us/register.asp. The processing time is from 7-10 days.


STATE – Rhode Island STATE CODE – RI

Agency Web Sites: - Division of Taxation: www.tax.ri.gov/ - Dept. of Labor & Training: www.dlt.ri.gov

State Information: SIT ID# Format: 99999999999 SIT Frequencies:D1, QM, MN, QT SUI ID# Format: 000999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $14,000 New Employer SUI Rate: 2.55% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 2 Years

SUI 3 Years No Limit

Additional Considerations: - RI also imposes a tax on employees for Temporary Disability Insurance. The taxable wage base is $52,100 and the rate is 1.3%.


STATE – South Carolina STATE CODE – SC

Agency Web Sites: - Dept. of Revenue: www.sctax.org/default.htm - Employment Security Commission: www.sces.org/

State Information: SIT ID# Format: 25999999 9 SIT Frequencies: FF, MN SUI ID# Format: 999999-9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 3.4% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years from the date of payment.

SUI 4 Years 16 Quarters from the date the return was due.



STATE – South Dakota STATE CODE – SD

Agency Web Sites: - Dept. of Labor: www.state.sd.us/dol

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 99999.9 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $9,000 New Employer SUI Rate: 1.9% (includes 0.7% investment fee) SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A



Additional Considerations: - ***CRITICAL STATE*** Applied for ID’s are not accepted for South Dakota SUI. - South Dakota does not impose a State Income Tax.


STATE ‐ Tennessee STATE CODE – TN

Agency Web Sites: - Labor & Workforce Development: www.state.tn.us/labor-wfd

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 0999-999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A



Additional Considerations: - Tennessee does not impose a State Income Tax.


STATE ‐ Texas STATE CODE – TX

Agency Web Sites: - Workforce Commission: www.twc.state.tx.us

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 99-999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $9,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? Yes Form Name: Form C-42


SIT N/A N/A



Additional Considerations: - Texas does not require state income tax. - The Texas POA Form C-42 must be notarized. Clients need to provide us with the original notarized form. See the Reference Tools section of this book for a blank POA.


STATE ‐ Utah STATE CODE – UT

Agency Web Sites: - State Tax Commission: www.tax.utah.gov/ - Dept. of Workforce Services: jobs.utah.gov/ui/

State Information: SIT ID# Format: A99999 & AA9999 SIT Frequencies: MN, QT SUI ID# Format: 9-999999-9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $26,700 New Employer SUI Rate: 1.5% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 3 Years 3 Years from the end of the year in which wages were paid.

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for UT SIT & SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Utah requires all employees with wages and taxes to have a valid name and SSN in order to file a full return. - All Utah SIT returns are filed via E-File.


STATE ‐ Vermont STATE CODE – VT

Agency Web Sites: - Dept. of Taxes: www.state.vt.us/tax/index.shtm/ - Dept. of Labor: www.labor.vermont.gov/sections/uiwages/index.html

State Information: SIT ID# Format: 430999999999F99 SIT Frequencies: SW, MN, QT SUI ID# Format: 999 9999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 1.0% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 3 Years 3 Years

SUI 12 Quarters from the end of the quarter in which wages were paid.

Additional Considerations: - The middle 9 digits of the Vermont SIT ID# are the FEIN. - The Vermont Department of Labor (SUI) introduced an Employer Heath Care Contribution assessment. This new contribution is an employer-paid assessment and is used by the state to help cover health care costs associated with uninsured Vermont residents. Vermont employers pay an assessment on their employees that are not covered by a health insurance plan. The assessment calculation is based on hours worked by “Uncovered” employees.


STATE ‐ Virginia STATE CODE – VA

Agency Web Sites: - Dept. of Taxation: www.tax.virginia.gov - Employment Commission: www.vec.virginia.gov/vecportal

State Information: SIT ID# Format: 30-999999999F-999 SIT Frequencies: SW, MN, QT SUI ID# Format: 000999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 2.57% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years

SUI None None (If request is made for a refund from a credit balance). There is a 3 year from paid date SOL on the adjustment to create a credit.

Additional Considerations: - The middle 9 digits of the Virginia SIT ID# are the FEIN.


STATE ‐ Washington STATE CODE – WA

Agency Web Sites: - Dept. of Employment Security: www.wa.gov/esd/ui/capp/start.htm

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 999999 99 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $34,000 New Employer SUI Rate: 6.0% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A


Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for WA SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - Washington does not impose a State Income Tax. - When providing the Washington SUI ID# please ensure you are provideing the ES (Employment Security) Reference number, not the UBI (Unified Business Identifier) number.


STATE – West Virgina STATE CODE – WV

Agency Web Sites: - State Tax Dept.: www.state.wv.us/taxrev - Workforce West Virginia: www.wvbep.org.default.htm

State Information: SIT ID# Format: 9999-9999 SIT Frequencies: MN, QT SUI ID# Format: 999999999 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $8,000 New Employer SUI Rate: 2.7% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 3 Years from the due date of the return or within 2 years from the date the tax was paid (whichver was later).

SUI None 2 Years

Additional Considerations: - West Virginia imposes local taxes that may be required. - The first nine digits of the West Virginia SIT ID# is the FEIN.


STATE – Wisconsin STATE CODE – WI

Agency Web Sites: - Dept. of Revenue: www.dor.state.wi.us - Dept. of Workforce Development: www.dwd.state.wi.us/ui

State Information: SIT ID# Format: 999999 9 SIT Frequencies: SM, MN, QT, AN SUI ID# Format: 999999-000 9 SUI Frequencies: QT SUI Taxable Wage Base Limit: $10,500 New Employer SUI Rate: 3.25% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT 4 Years 4 Years


Additional Considerations: - All Wisconsin SIT quarterly and annual recons are filed via E-File.


STATE – Wyoming STATE CODE – WY

Agency Web Sites: - Dept. of Employment: wydoe.state.wy.us/

State Information: SIT ID# Format: N/A SIT Frequencies: N/A SUI ID# Format: 999999999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $20,100 New Employer SUI Rate: 8.97% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT N/A N/A

SUI None 3 Years if the credit cannot be used within the next year. No limit on the amount of time to use a credit against future taxes.

Additional Considerations: - Wyoming requires Workers Compensation to be reported on the SUI return. Clients must input the appropriate Workers Comp Codes into the Employee Master in Whitney. For a list of codes please view the following website: http://wydoe.state.wy.us/doe.asp?ID=812. - The Wyoming Workers Comp ID# is not the same as the SUI ID#.


TERRITORY – American Samoa STATE CODE – AS

Agency Web Sites: - http://www.asg-gov.net/index.htm

State Information: SIT ID# Format: 99-9999999 SIT Frequencies: Limit Driven SUI ID# Format: N/A SUI Frequencies: N/A SUI Taxable Wage Base Limit: N/A New Employer SUI Rate: N/A SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT

SUI



TERRITORY – Guam STATE CODE – GU

Agency Web Sites: - Dept. of Revenue & Taxation: https://www.guamtax.com/

State Information: SIT ID# Format: 99-9999999 SIT Frequencies: FF SUI ID# Format: N/A SUI Frequencies: N/A SUI Taxable Wage Base Limit: N/A New Employer SUI Rate: N/A SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT

SUI



TERRITORY – Northern Mariana Island STATE CODE – MP

Agency Web Sites: - CNMI Dept. of Finance: http://www.dof.gov.mp/

State Information: SIT ID# Format: 99-9999999 SIT Frequencies: MN, QT SUI ID# Format: N/A SUI Frequencies: N/A SUI Taxable Wage Base Limit: N/A New Employer SUI Rate: N/A SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT

SUI

Additional Considerations: - Agency imposes both the Northern Mariana Islands Income Tax and Wage & Salary Tax.


TERRITORY – Puerto Rico STATE CODE – PR

Agency Web Sites: - Dept. of Revenue: www.hacienda.govierno.or/index.asp - Dept. of Labor: www.dtrh.gobierno.pr/

State Information: SIT ID# Format: 999999999 SIT Frequencies: SW, MN SUI ID# Format: 9999990009 SUI Frequencies: QT SUI Taxable Wage Base Limit: $7,000 New Employer SUI Rate: 3.9% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT None 4 Years

SUI None 4 Years

Additional Considerations: - ***CRITICAL STATE*** Applied For ID#'s are not accepted for PR SUI. If there is no valid ID# at the end of the quarter your service will be dropped to Deposit Only and the 940 will not be filed for the current year. - The Puerto Rico SIT ID# is the same as the FEIN. - Puerto Rico also imposes a Disability tax on both the Employee and Employer. The taxable wage base is $9,000 and the rate is .30% each. - Puerto Rico also imposes a Chauffeurs Tax on both the Employee and Employer, as applicable. This is a memo tax only in Whitney. ADP does not file or deposit for this tax. Please refer to the Dept. of Revenue website listed above for more information.


TERRITORY – Virgin Islands STATE CODE – VI

Agency Web Sites: - Virgin Islands Bureau of Internal Revenue: http://www.viirb.com/

State Information: SIT ID# Format: 99-9999999 SIT Frequencies: FF SUI ID# Format: 99999 SUI Frequencies: QT SUI Taxable Wage Base Limit: $21,800 New Employer SUI Rate: 1.0% SIT POA Required? No Form Name: N/A SUI POA Required? No Form Name: N/A


SIT

SUI



C. REFERENCE TOOLS

SIT/SUI Frequency Legend AN – Annual

AM – Accelerated Monthly AQ – Accelerated Quarterly

D1 – Daily

D3 – 3 Days D5 – 5 Days

FF – Same as Fed

LD – Limit Driven MN – Monthly

OM – Octal Monthly

QM – Quarter Monthly QT – Quarterly

SA – Semi-Annual

SM – Semi-Monthly SW – Semi-Weekly

WK – Weekly

ALABAMA DEPARTMENT OF REVENUEEFT Unit

Electronic Funds Transfer Authorization AgreementP.O. Box 327950 • Montgomery, AL 36132-7950 • Telephone: 1-800-322-4106 • Fax (334) 242-0251

Taxpayer’s Name:

Address:

City / State / ZIP:

Tax Type: Tax Account No.:




Contact Person: Phone: ( )

Title: Fax: ( )

Address:

IF YOU WISH TO REGISTER ADDITIONAL TAX ACCOUNTS,ATTACH A SEPARATE SHEET GIVING THE TAX TYPE AND TAX ACCOUNT NUMBER.

Payment MethodSELECT ONE

■■ ACH DebitATTACH BANK LETTER

■■ ACH CreditATTACH JUSTIFICATION

OFFICE USE ONLY

Bank Chain No.

OFFICE USE ONLY

Bank Name:

Address:

City / State / ZIP:

Bank Account No.:

Bank Transit / Routing No.:

This Area Need Only Be Completed By Taxpayers Electing The ACH Debit Payment Method

I/we hereby authorize the Alabama Department of Revenue to present debit entries into the bank account referencedabove and the depository named above. The individual debit transactions will be presented only after having beenexpressly authorized and initiated by the taxpayer. These debits will pertain only to Electronic Funds Transfer Paymentsthat the taxpayer has initiated for payment of Alabama taxes.

�IMPORTANT NOTE: In order to process your agreement form promptly, a letter ofverification from your bank stating both the bank’s American Bank Association numberand your bank account number must be submitted for ACH Debit accounts.

Signature Title Date

Signature Title Date

Mail Your Completed Form To The Address Above or Fax To (334) 242-0251

Form EFT: 0019/2000

INSTRUCTIONS FOR:Electronic Funds Transfer Authorization Agreement (Form EFT: 001)

The following information will enable you to fill out the application more accurately. All sections must be completedif the ACH Debit payment method is elected. If the ACH Credit payment method is elected, complete only the top halfportion of the form.

All applicants must complete the following information:

Taxpayer’s Name/Address:

State the legal name of applicant, and the mailing address of the applicant.

Tax Type:

State the type of tax you are reporting. For example: Sales Tax; Sellers Use Tax; Consumers Use Tax; Rental Tax; LocalSales/Use Tax; Utility Tax; Withholding Tax; etc.

Tax Account Number:

State the tax account number used to report the tax type as specified above. For example: Sales Tax Account Number5100 12345; Sellers Use Tax Account Number 68SU-12345; Rental Tax Account Number 7668-12345; Local Sales/Use TaxAccount Number 9501012345; etc. Do NOT put your FEIN or Social Security Number.

Contact Person/Title/Phone/Fax/Address:

The EFT contact person is the individual whom the Alabama Department of Revenue will contact if there is a questionconcerning an EFT payment made by the taxpayer. Any correspondence concerning the Alabama EFT Tax PaymentProgram will be directed to your designated EFT contact person.

Payment Method:

Check the payment method you are electing. An explanation of each is given below:

ACH Debit:

The ACH Debit payment method is the primary method used by taxpayers to make payments for a tax under theAlabama EFT Tax Payment Program These transactions are generated by the Department upon the taxpayer'sinstruction.

Note: Taxpayers electing this payment method must provide a letter of verification from their bank providing the taxpayer'sbank account number and the transit/routing number of the bank. The form cannot be processed without this information.

ACH Credit:

The ACH Credit payment method is a method available only to taxpayers with permission of the Department.These transactions are initiated and generated by the taxpayer. Certain qualifying conditions must be met whichdemonstrate the existence of a valid business operational reason for using the ACH Credit payment method in lieu ofthe ACH Debit payment method.

Note: Taxpayers electing this payment method must provide a letter of justification. The form cannot be processed withoutthis information.

Complete only if ACH Debit Payment Method elected:

Bank Name/Address/Bank Account Number/Bank Transit/Routing Number:

State the name of your bank, your bank's address, your bank account number, and your bank transit/routing number.

Signature:

The EFT Authorization Form must be signed by someone who is authorized to sign checks on the bank account forwhich the information is provided.

_____________________________

For additional information pertaining to the EFT Payment Program, please visit our Web site at http://www.ador.state.al.us/eft/eftindex.html or call 1-800-322-4106.

Massachusetts Department of Revenue Instructions for MA DOR Client Registration for WebFile and Designation of Automatic Data Processing as PTP (Professional Tax Preparer) 1. Go to http://www.dor.state.ma.us/options/bus_opt/bus_opt.htm 2. Select WebFile for Business 3. Select Register Once you have successfully registered, log into Webfile and perform the following: 1. Select Administer My Account 2. Scroll down to Manage Account Users 3. Select Update Authorized PTP 4. Click on Add New PTP 5. In the box called ‘Preparer Name’ enter Automatic Data Processing. Please contact the State of Massachusetts Department of Revenue with any questions or assistance at (617) 887-MDOR or 1-800-392-6089 when registering and/or designating Automatic Data Processing as the PTP.

Obtaining Agency Username and Password The agency mailed all Minnesota clients temporary usernames and passwords in 2005. In the event of misplaced usernames and passwords, the agency process is as follows: • If the caller is not the System Administrator on the client’s account, the agency advises the caller to contact

their System Administrator, and they provide the caller that individual's name. • If the caller is the System Administrator, the agency advises the caller that it is their goal to ensure employer

data is secure. For this reason, agency’s staff does not have ready access to employer passwords. The agency informs the client that they will receive a call back as soon as possible within 24 hours.

• Agents ask the caller the following information:

Name and title of the caller Phone number of the caller Caller's Social Security Number (SSN) The legal name of the business UI Employer Account Number Federal Employer Identification Number (FEIN) Minnesota Department of Revenue Taxpayer ID Number (RTID) If caller is a corporation, they request names of corporate officers Business address

• If information can be verified, the agency will contact the caller with the password either by phone (Minnesota

will listen to how caller answers the phone when calling back to help verify identity), or if the caller prefers, via e-mail if there is a valid e-mail address on the employer's account.

• If in doubt, the agency mails the employer password to the address of record (See page 2 for Role Assignment Process)

Role Assignment - Granting Secure Online Access to Your Account Information

With a User ID and Password, you can manage information and tasks by giving secure access to other users (your employees and/or outside payroll agents) through the Role Assignment process. To grant the above role assignment, log on to the agency website at https://www1.uimn.org/ui_employer/employer/login.do and enter your User Id and Password (provided to you by the agency). Upon acceptance of user ID and/or password, you can select>Account Maintenance>select Agent Authorization> select search. If under results “ADP” appears, skip to #2 below. If ADP is not displayed:

Step 1:

• Select New • In the box titled “Agent ID,” enter ADP05 (the ID assigned to ADP by Minnesota) • Select Next, and ADP’s information appears • Select the following boxes under available roles

Account Maintenance Update & Submit Tax Payment Update & Submit Wage Detail Update & Submit

• Select Save

Step 2: If ADP’s name appears under results: • Select ADP • Select Update to assign additional roles • Check the box next to the following available roles that do not already appear under assigned roles

Account Maintenance Update & Submit Tax Payment Update & Submit Wage Detail Update & Submit

• Select Save

Step 3: Agent Details are displayed. For each role selected: • Select Assign Employer Units under MODIFY • Under Select Employer Reporting Units, click the box next to the following: Check the box if the

assigned role will be for all Employer reporting units. This will assign all units. • Select Save • Repeat this step for all applicable role assignments

Step 4: To verify that the information has been updated: • Go back to step 2 • Select ADP • All role assignments should indicate: All reporting units assigned Please fax a copy of the update information to your Account Manager. Below is a sample copy of the confirmation the client can print out once the role assignment is complete.

New York State Department of Taxation and Finance

PrompTaxWithholding Tax

Registration Application

You must complete sections I, III, V, and VI of this application. Complete section IV only if you are selecting the ACH Debitoption. Mandatory participants must return completed forms no later than 20 days after the postmark of the officialnotification letter. Failure to register within 20 days may result in the imposition of a penalty.

I. Registration data

• Taxpayer ID:

DBA company name:

Legal company name:

Mailing address:

City and state: ZIP code:

Please indicate below the individual designated as your contact for the PrompTax Withholding Tax Program. This individualwill receive all material related to PrompTax withholding tax participation, including access code, confidential password,forms, and payment notices. Do not designate a payroll service vendor as a primary contact person. Your primarycontact person must be a member of your organization. Please make entries in all the fields below (do not write same).

• Primary contact person:

• Mailing address:


Telephone number:

• Fax number: Email address(optional)

Please indicate a secondary contact person.

Secondary contact person:

Mailing address:


Telephone number:

Fax number: Email address(optional)

(continued)

TR-370 (5/03)

(please print)

(please print)

of 4 TR-370 (5/03)

If you are applying for voluntary participation in the PrompTax Withholding Tax Program, check the box below.

Yes I am not mandated to participate. I wish to volunteer.

If you are a higher educational organization as described in subdivision (k), (l), and (m) of section 50.1 of 8 NYCRR,check the box below.

Yes

If you are a health care provider (as described in Article 28 or 36 of the Public Health Law or in Article 16 or 31 ofthe Mental Hygiene Law) and are applying for voluntary participation in the PrompTax Withholding Tax Program(health care providers are exempt from mandatory participation), check the box below. You must also completeForm TR-371, Statement of Exemption from Mandatory Participation, to apply for voluntary participation.

Yes

You will receive notification from the Tax Department within 30 calendar days approving or denying your voluntaryparticipation.

II. Authorization for release of confidential information

Check here if you wish to authorize release of your confidential tax information to any payroll service vendorfiling a return or making payment of tax on your behalf.

III. Participation option selection

Refer to the PrompTax Web site www.tax.state.ny.us/prompt for an explanation of the four available options for filingand remitting withholding tax payments. Select only one option. As explained on the PrompTax Web site, you maychange your option at a later date, and you may use an alternate method in an emergency. If you use a payrollservice vendor to file withholding taxes on behalf of your company, select the payment method that they will use toremit your tax payments.

Check the box to the left of your selection:

D I select the ACH Debit payment option. I will also complete Section IV, ACH Debit Authorization.

C I select the ACH Credit payment option.

F I select the Fedwire payment option.

P I select the Certified Check payment option.

TR-370 (5/03) Page 3 of 4

IV. ACH Debit Authorization

If you select the ACH Debit method for electronic payment of withholding taxes, you must complete this section.

I, the undersigned, hereby authorize the New York State Department of Taxation and Finance to debit the bankaccount indicated below for the purpose of collecting New York State, New York City, and Yonkers withholding taxes.Amounts debited shall correspond to information supplied by the undersigned’s company in its electronic filing forthe applicable period.

If I change my bank and/or the account number to be debited, I will complete a new ACH Debit Authorization andattach a voided check (if available) or include the account number and transit routing number in the spacesprovided.

You may access the PrompTax Web site at: www.tax.state.ny.us/prompt to confirm the effective date and amount ofthe tax payment made by the debit transaction.

The Tax Department considers the taxpayer account information on the ACH Debit Authorization confidential and willuse it only for purposes of tax administration.

Important: In the space below, you must attach a voided check (or copy of a voided check) from the account to bedebited, or provide the account and transit routing numbers. The account designated must be a business account,not one established for family, household, or personal use.

Circle the letter to the left of your selection.

• Type of account (check one): C - checking S - savings(attach a voided (complete thecheck or copy) information below)

..........................................................................................................................................................................................

Transit routing number:

Account number:

If the account and transit routing numbers indicated above are for a payroll service vendor’s account, check the boxbelow:

Yes

mdq

mdq

TR-370 (5/03) Page 4 of 4

V. Initial payroll date filing

Mandatory participants

You must begin reporting your withholding tax payments under the PrompTax Program no later than 60 days afterthe postmark date of the official notification letter.

Voluntary participants

You may select any future payroll date to begin filing under the PrompTax Program.

See the PrompTax Web site at: www.tax.state.ny.us/prompt for details regarding daily time frames to initiate yourtransaction on time for the payment option you have selected.

I choose the following payroll date to begin filing through the PrompTax Withholding Tax Program:

•

VI. Authorized signature

I am empowered to make the commitments stated herein on behalf of my company.

Signatory must be a member of the taxpayer organization named on page one.

Authorized signature:

Name of signatory:

Title:

Date:

Please retain a photocopy of this application for your records.

This form should be mailed to:

NYS Tax DepartmentPrompTax - Withholding TaxBuilding 8W A Harriman CampusAlbany NY 12227-0250

or faxed to:

(518) 435-2951

Need Help? Call PrompTax at 1-800-338-0054

(please print)

Month Day Year

Published by ADP Tax &Financial Services T&FSHRD-297-100903

New York State Department of Taxation and Finance Instructions for Form TR-370 (5/03)

PrompTax – Withholding Tax Registration Application

Completion of this form is required for PrompTax Withholding Tax registration. Mail completed form to: PrompTax – Withholding Tax

NYS Tax Department Building 8, W A Harriman Campus Albany, NY 12227-0250

or Fax completed form to: (518) 435-2951

Section Required Information

Section I Registration data Client must complete this entire section. Use FEIN for Taxpayer ID.

Section II Authorization for release of confidential information

Section III Participation option selection Check Box C (ACH Credit) to indicate your payment option. (This is the only option used by ADP.)

Section IV ACH debit authorization Skip this section.

Section V Initial payroll date filing The client enters appropriate payroll date. (Leave blank if unknown.)

Section VI Authorized signature The client must complete and sign this section.

Please do not send forms to San Dimas.

Form North Dakota Office of State Tax Commissioner301-EF Application for Withholding E-File Tax Participation

1. Taxpayer Legal Name

2. Doing Business As Name (if different from line 1)

3. Mailing Address

4. City, State & Zip

6. E-Mail Address for Contact Person

8. State Withholding Account Number (Your 9-digit federal ID plus the State's 2-digit suffix)

* Your 9-digit federal ID plus the State's 2-digit suffix

Section 1 - Taxpayer Information

Name of Payroll Service

Mailing Address

City, State & Zip

Contact Person

E-Mail Address for Contact Person

Telephone Number for Contact Person

Complete this section only if a payroll service will be making your paymentsor if you are a payroll service preparing this form for the taxpayer.[ ]

This application does not provide on-line access to your withholding account information. For on-line access, please see instructions. By signing below, Iunderstand I have applied for permission to file withholding tax returns and remit payment electronically via an ACH credit transaction I must initiate through my bank. Ihave contacted my bank and confirmed the bank can initiate ACH credit transactions that meet the State's requirements. I understand the ACH credit transaction must bein the NACHA standards format using the TXP convention to facilitate the proper posting of the credit, and agree to follow the guidelines set forth in the Withholding TaxE-File handbook for ACH credits. I also understand by completing the Payroll Service Information Section, I have designated the Payroll Service to act as my authorizedrepresentative in matters related to the filing of my withholding tax returns with the State, including the disclosure of confidential withholding tax information on file withthe State. Once I have been approved to file electronically using an ACH Credit, I will not receive a paper return from the State, and will be required to file and pay usingthe ACH credit method for each tax period. This authorization to participate is in effect until it is terminated by either party.

Taxpayer's Signature:(Authorized Officer or Individual)

Print Name:

Date:

Title:

Note: If this application is being completed by a Payroll Service on behalf of the taxpayer, the taxpayer's authorizedsignature must be obtained to participate in E-File unless there is a Form 500 on file with our office.

Mail to: Office of State Tax Commissioner Contact: Phone: 701.328.3125 Business Registration Fax: 701.328.0146 600 E. Boulevard Ave. Dept. 127 E-mail: [email protected] Bismarck, ND 58505-0599 Web site: www.nd.gov/tax

Section 2 - Payroll Service Information

Section 3 - Taxpayer Signature

FOR OFFICE USE ONLY

5. Contact Person for E-File

7. Phone Number for Contact Person

New E-File account - ACH Credit

Change contact name/address

Change payroll service information

Application purpose

Please print. See backside for Instructions.

301-EF Application Instructions

Employers must be registered with the Tax Commissioner’s Offi ce for state income tax withholding before registering to fi le electronic income tax withholding returns. North Dakota offers the following two methods to fi le income tax withholding returns electronically:

• Withholding WebFile. The withholding return is submitted over the Internet and payment is made by an ACH Debit transaction. An ACH Debit is an electronic transfer of funds where you authorize the State of North Dakota to withdraw payment for the return from your bank account. You provide your bank account information during registration. Registration for WebFile must be completed on-line. A paper application will not be accepted for WebFile.

• Withholding E-File. The employer initiates an ACH Credit payment to the State of North Dakota. The

ACH Credit is also the return. An ACH Credit is an electronic transfer of funds where you instruct your bank to transfer payment from your account to the state’s bank account. The ACH Credit contains the return information and, therefore, also serves as the return. Registration may be completed on-line or by submitting this paper application. On-line registration for E-File also provides access to on-line features that allow authorized users to view previously fi led returns, upload W-2 information, change fi ling methods, and add or delete users’ access. Registration using this paper application does not provide access to on-line features.

To register on-line, go to www.nd/tax. Click on Income Tax Withholding on the left side of the page, then on Electronic Filing. The Getting Started link provides detailed instructions for on-line registration.

Prenote Requirement for ACH Credits

Before your E-File application is approved, a “zero” dollar prenote ACH Credit transaction must be initiated to verify the bank information and fi le formats are correct. The Tax Commissioner’s Offi ce will contact you with the Tax Payment Banking (TXP) addenda record layout required for Income Tax Withholding returns. The record layout is also available in the Withholding ACH Credit E-File Handbook located on our website.

Helpful Hints for E-File Registration

√ Please complete all questions to avoid any delay in your registration. √ The E-File contact person should be the person who will actually be involved in the initiating and making

the electronic fi ling of your state income tax withholding. Be sure to include a phone number. √ If you are a Payroll Service completing the application on behalf of a taxpayer, be sure to have the

taxpayer sign and date the application at the bottom of section 3 of the application. Exception: If a properly completed Form 500 Authorization to Disclose Tax Information and Designation of Representative has been submitted by the Taxpayer, no signature is required.

28206 (November 2006)

• Please type or print clearly in black ink.• Check the correct box to indicate whether this is a new application or a change.• Return your completed application to the address or fax number listed below. New Change

ACH CREDIT AGREEMENT AND APPLICATION FOR COMBINED PAYROLL TAX AND ASSESSMENT

Department of Revenue Use OnlyDate Received

I (we) contacted my (our) fi nancial institution and confi rmed that the fi nancial institution can initiate Automated Clearing House transactions that meet Oregon Department of Revenue requirements. For verifi cation, the department may contact:

Business Name Oregon Business Identifi cation Number (BIN)

Address Federal Employer Identifi cation Number

City ZIP Code

EFT Contact Person Telephone Number

E-mail Address Fax Number

State

( )

( )

Name of Financial Institution Financial Institution Contact Person

I (we) request that the Department of Revenue grant authority to the above named business to initiate Automated Clearing House credit transactions to the bank account of the State of Oregon. I (we) understand transactions must be in the National Automated Clearing House Association (NACHA) CCD+ format using the Tax Payment (TXP) Banking Convention and may only be initiated for payment of Oregon Combined Payroll Taxes and Assessments. I (we) understand that the above named business is responsible for paying the cost of initiating such transactions that may be charged by the business’ fi nancial institution. I (we) acknowledge that the origination of ACH transaction to my (our) account must comply with the provisions of U.S. law. I (we) and the Oregon Department of Revenue agree to abide by all applicable ACH operating rules in effect from time to time.

This agreement is to remain in full force and effect until the Oregon Department of Revenue has received written notifi cation from me (or either of us) of its termination so as to afford the interested parties a reasonable time to act on it.

KEEP A COPY OF THIS AGREEMENT FOR YOUR RECORDS

150-206-030-1 (Rev. 9-03)

Send your completed agreement to: EFT Coordinator Information Processing Division Oregon Department of Revenue PO Box 14725 Salem OR 97309-5018

Or fax it to: 503-947-2016

Telephone Number

( )

Authorized Signature Title Date

X

ABOUT ITINS

What is an ITIN? An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit, example 9XX-7X-XXXX. IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.

What is an ITIN used for? ITINs are for federal tax reporting only, and are not intended to serve any other purpose. An ITIN does not authorize work in the U.S. or provide eligibility for Social Security benefits or the Earned Income Tax Credit. ITINs are not valid identification outside the tax system. IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers.

Who needs an ITIN? IRS issues ITINs to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs. A non-resident alien individual not eligible for an SSN, who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty, needs an ITIN. Examples of individuals who need ITINs include:

• Non-resident alien filing a U.S. tax return and not eligible for an SSN • U.S. resident alien (based on days present in the United States) filing a U.S. tax return and not

eligible for an SSN • Dependent or spouse of a U.S. citizen/resident alien • Dependent or spouse of a non-resident alien visa holder

How do I know if I need an ITIN? If you do not have an SSN and are not eligible to obtain an SSN, but you have a requirement to furnish a federal tax identification number or file a federal income tax return, you must apply for an ITIN. By law, an alien individual cannot have both an ITIN and an SSN. IRS processes returns showing SSNs or ITINs in the blanks where tax forms request SSNs. IRS no longer accepts, and will not process, forms showing "SSA205c," "applied for," "NRA," blanks, etc.

Are ITINs valid for identification? No. ITINs are not valid identification outside the tax system. Since ITINs are strictly for tax processing, IRS does not apply the same standards as agencies that provide genuine identity certification. ITIN applicants are not required to apply in person, and IRS does not further validate the authenticity of identity documents. ITINs do not prove identity outside the tax system, and should not be offered or accepted as identification for non-tax purposes.

Are ITINs valid for work purposes? No. ITINs are for federal income tax purposes only.

Social Security Number Verification Verify Social Security Numbers Over the Internet

Overview

There are two Internet verification options you can use to verify that your employee names and Social Security numbers match Social Security's records. You can:

• Verify up to 10 names and SSNs (per screen) online and receive immediate results. This option is ideal to verify new hires.

OR

• Upload batch files of up to 250,000 names and SSNs and usually receive results the next government business day. This option is ideal if you want to verify an entire payroll database or if you hire a large number of workers at a time.

While the service is available to all employers and third-party submitters, it can only be used to verify current or former employees and only for wage reporting (Form W-2) purposes.

Why Should I Verify Names and SSNs

• Correct names and SSNs on W-2 wage reports are the keys to the successful processing of your annual wage report submission.

• It's faster & easier to use than submitting your requests on magnetic media or paper listings or even using Social Security's telephone verification option.

• Results in more accurate wage reports. • Saves you processing costs and reduces the number of W-2Cs. • Allows Social Security to properly credit your employees' earnings record, which

will be important information in determining their Social Security benefits in the future.

Step by Step

1. Register to Use SSNVS - www.socialsecurity.gov/bso/bsowelcome.htm Registration is required. Third-party preparers need only register once in their own firm's name. Complete the registration form and select your own password. Social Security will verify your identity against our records and display a PIN. Make note of the PIN. More Registration Info

2. Request Access and Activation Code - Return to www.socialsecurity.gov/bso/bsowelcome.htm login in with your PIN and password and select "Request Access and Activation Code."

3. Activation Code is Mailed to Your Employer - Your employer should give you the activation code which allows you access to SSNVS.

4. Login to Use the Service - Go to www.socialsecurity.gov/bso/bsowelcome.htm, select Login, input your PIN, Password and your activation code and you will be able to use the service.

How Employers Can Verify Social Security Numbers Online The Social Security Number Verification Service (SSNVS) allows employers to match their record of employee names and Social Security numbers with Social Security records before preparing and submitting Forms W-2. Making sure names and Social Security numbers on the W-2 match our records is important because unmatched records can result in additional processing costs for you and uncredited earnings for your employees. Uncredited earnings can affect future eligibility to (and amounts paid under) Social Security's retirement, disability and survivors program.

When you can use SSNVS

Employers can verify the names and Social Security numbers of employees only after they are hired. It cannot be used as part of the pre-hiring process.

How to register to use SSNVS

1. Employers must register for a PIN and password at Business Services Online at www.socialsecurity.gov/bso/bsowelcome.htm.

2. Social Security will send an activation code in the mail. 3. Use the activation code, PIN and password at the Business Services Online site to

begin using SSNVS.

NOTE: For more detailed instructions on registering and/or using SSNVS, get a copy of the SSNVS handbook at www.socialsecurity.gov/employer/ssnv.htm.

How to use SSNVS

1. Go to the Business Services Online website and log in. 2. Choose Social Security Number Verification Service. 3. You have two options:

• Direct keying of up to 10 names/Social Security numbers onto Social Security's website with immediate results; and

• Upload a file with up to 250,000 names/Social Security numbers with next business day results

4. You will receive a response of all names/Social Security numbers that do not match Social Security's records.

Restrictions on using SSNVS

• Do not use SSNVS before hiring an employee.

--You may not verify someone's name and Social Security number until after you have offered him or her a job.

--Social Security will review usage of SSNVS to ensure that employers are using it for the proper purposes.

• Do not use SSNVS to take punitive action against an employee whose name and Social Security number do not match Social Security's records.

--A mismatch does not imply that you or the employee intentionally provided incorrect information.

--A mismatch does not make any statement about an employee's immigration status and is not a basis, in and of itself, for taking any adverse action against an employee. Doing so could subject you to anti-discrimination or labor law sanctions.

What to do if a name and Social Security number do not match

• Make sure you did not make a typographical error. • You may ask to see the employee's Social Security card to ensure you have the

correct information. • If you cannot resolve the error, then ask your employee to contact the local Social

Security office. • You should have a consistent company policy and treat all employees the same.

Social Security Number Verification High Group List and Other Ways to Determine if an SSN is Valid

High Group List This list shows the SSN area and group numbers that have been issued as of this month. HIGHEST GROUP ISSUED AS OF 6/02/08 Anything with an asterisk (*) is a change effective 6/02/08. This list shows the SSN area and group numbers that are in the process of being issued as of the date at the top of this page. NOTE: INDICATES GROUP CHANGE SINCE LAST MONTH. 001 06 002 06 003 06* 004 08 005 08 006 08 007 08 008 92 009 90 010 92 011 92* 012 90 013 90 014 90 015 90 016 90 017 90 018 90 019 90 020 90 021 90 022 90 023 90 024 90 025 90 026 90 027 90 028 90 029 90 030 90 031 90 032 90 033 90 034 90 035 72 036 72 037 72 038 72 039 72 040 13 041 13 042 13* 043 11 044 11 045 11 046 11 047 11 048 11 049 11 050 98 051 98 052 98 053 98 054 98 055 98 056 98* 057 98* 058 98* 059 96 060 96 061 96 062 96 063 96 064 96 065 96 066 96 067 96 068 96 069 96 070 96 071 96 072 96 073 96 074 96 075 96 076 96 077 96 078 96 079 96 080 96 081 96 082 96 083 96 084 96 085 96 086 96 087 96 088 96 089 96 090 96 091 96 092 96 093 96 094 96 095 96 096 96 097 96 098 96 099 96 100 96 101 96 102 96 103 96 104 96 105 96 106 96 107 96 108 96 109 96 110 96 111 96 112 96 113 96 114 96 115 96 116 96 117 96 118 96 119 96 120 96 121 96 122 96 123 96 124 96 125 96 126 96 127 96 128 96 129 96 130 96 131 96 132 96 133 96 134 96 135 19 136 19 137 19 138 19 139 19 140 19 141 19 142 19 143 19 144 19 145 19 146 19 147 19 148 19 149 19 150 19 151 19 152 19 153 19 154 19 155 19 156 19* 157 19* 158 17 159 84 160 84 161 84 162 84 163 84 164 84 165 84 166 84 167 84 168 84 169 84 170 84 171 84 172 84 173 84 174 84 175 84 176 84 177 84 178 84 179 84 180 84 181 84 182 84 183 84 184 84 185 84 186 84 187 84 188 84 189 84 190 84 191 84 192 84 193 84* 194 82 195 82 196 82 197 82 198 82 199 82 200 82 201 82 202 82 203 82 204 82 205 82 206 82 207 82 208 82 209 82 210 82 211 82 212 81 213 81 214 81 215 81 216 81

217 81 218 81* 219 79 220 79 221 06 222 06 223 99 224 99 225 99 226 99 227 99 228 99 229 99 230 99 231 99 232 55 233 55* 234 53 235 53 236 53 237 99 238 99 239 99 240 99 241 99 242 99 243 99 244 99 245 99 246 99 247 99 248 99 249 99 250 99 251 99 252 99 253 99 254 99 255 99 256 99 257 99 258 99 259 99 260 99 261 99 262 99 263 99 264 99 265 99 266 99 267 99 268 13 269 13 270 13 271 13 272 13 273 13 274 13 275 13 276 13 277 13 278 13 279 13 280 13 281 13 282 13 283 13 284 13 285 13 286 13 287 13 288 13 289 13 290 13 291 13 292 13 293 13 294 13 295 13 296 13 297 13 298 13* 299 11 300 11 301 11 302 11 303 33 304 33 305 33 306 33 307 33 308 33 309 33 310 33 311 33* 312 31 313 31 314 31 315 31 316 31 317 31 318 08 319 08 320 08 321 08* 322 08* 323 06 324 06 325 06 326 06 327 06 328 06 329 06 330 06 331 06 332 06 333 06 334 06 335 06 336 06 337 06 338 06 339 06 340 06 341 06 342 06 343 06 344 06 345 06 346 06 347 06 348 06 349 06 350 06 351 06 352 06 353 06 354 06 355 06 356 06 357 06 358 06 359 06 360 06 361 06 362 35 363 35 364 35 365 35 366 35 367 35 368 35 369 35 370 35 371 35 372 35 373 35 374 35 375 33 376 33 377 33 378 33 379 33 380 33 381 33 382 33 383 33 384 33 385 33 386 33 387 29 388 29 389 29 390 29 391 29 392 29 393 29 394 29 395 29 396 29 397 29 398 29 399 29* 400 69 401 69 402 69 403 69* 404 67 405 67 406 67 407 67 408 99 409 99 410 99 411 99 412 99 413 99 414 99 415 99 416 63 417 63 418 63 419 63 420 63 421 63* 422 61 423 61 424 61 425 99 426 99 427 99 428 99 429 99 430 99 431 99 432 99 433 99 434 99 435 99 436 99 437 99 438 99 439 99 440 25 441 25 442 23 443 23 444 23 445 23 446 23 447 23 448 23 449 99 450 99 451 99 452 99 453 99 454 99 455 99 456 99 457 99 458 99 459 99 460 99 461 99 462 99 463 99 464 99 465 99 466 99 467 99 468 51 469 51 470 51 471 51 472 51 473 51 474 51 475 51 476 51* 477 49 478 39 479 39 480 39* 481 37 482 37 483 37 484 37 485 37 486 27 487 27* 488 25 489 25 490 25 491 25 492 25 493 25 494 25 495 25 496 25 497 25 498 25 499 25 500 25 501 33 502 33 503 41 504 41* 505 53 506 53 507 53 508 51 509 29 510 29 511 29 512 27 513 27 514 27 515 27 516 45 517 45 518 79 519 79 520 55 521 99 522 99 523 99 524 99 525 99 526 99 527 99 528 99 529 99 530 99 531 63 532 63 533 63 534 63 535 63 536 63 537 63 538 63 539 63* 540 75 541 75 542 75 543 75 544 75* 545 99 546 99 547 99 548 99 549 99 550 99 551 99 552 99 553 99 554 99 555 99 556 99 557 99 558 99

559 99 560 99 561 99 562 99 563 99 564 99 565 99 566 99 567 99 568 99 569 99 570 99 571 99 572 99 573 99 574 51 575 99 576 99 577 47 578 45 579 45 580 39 581 99 582 99 583 99 584 99 585 99 586 61 587 99 588 03 589 99 590 99 591 99 592 99 593 99 594 99 595 99 596 86 597 86 598 84 599 84 600 99 601 99 602 69 603 69 604 69 605 69 606 69 607 69 608 69 609 69 610 69 611 69 612 69 613 69 614 69 615 69 616 69 617 69 618 69 619 69 620 69* 621 69* 622 69* 623 69* 624 69* 625 69* 626 67 627 15 628 15 629 15 630 15 631 15 632 15 633 15 634 15* 635 15* 636 15* 637 15* 638 13 639 13 640 13 641 13 642 13 643 13 644 13 645 13 646 02 647 02 648 48 649 46 650 50* 651 48 652 48 653 48 654 28 655 28 656 28 657 28 658 28* 659 16 660 16 661 16 662 16 663 16 664 16 665 16 667 38 668 38* 669 36 670 36 671 36 672 36 673 36 674 36 675 36 676 16 677 14 678 14 679 14 680 98 681 16 682 16 683 16* 684 14 685 14 686 14 687 14 688 14 689 14 690 14 691 09 692 09 693 09 694 09 695 09 696 09 697 09 698 09 699 09* 700 18 701 18 702 18 703 18 704 18 705 18 706 18 707 18 708 18 709 18 710 18 711 18 712 18 713 18 714 18 715 18 716 18 717 18 718 18 719 18 720 18 721 18 722 18 723 18 724 28 725 18 726 18 727 10 728 14 729 14 730 14* 731 12 732 12 733 12 750 10 751 10 752 03 753 03 754 01 755 01 756 07 757 07 758 07 759 07* 760 05 761 05 762 05 763 05 764 90 765 90* 766 72* 767 72* 768 72* 769 70 770 70 771 70 772 70

LOCAL TAX INFORMATION

To locate the 4 digit ADP local code and find links to

other useful local information access the ADP Toolbox:

http://complianceconnection.adp.com/toolbox/citytax/index.html

For links to local agency websites please visit the following APA (American Payroll Association) website:

http://www.americanpayroll.org/localtaxlinks.html

Alabama Local Taxes City taxes in Alabama are worked-in taxes, and employers are required to withhold these taxes on the wages earned by employees. Below is a list of Alabama Local Taxes: Special Condition - Birmingham

Birmingham is a city located in Jefferson County, Alabama. Both Birmingham and Jefferson County require local taxes to be withheld; therefore, the employee must be coded with both local tax codes. If an employer is located in Birmingham, the Jefferson County tax must be withheld in addition to the Birmingham city tax.

Special Condition - Birmingham Non-residents

Birmingham non-residents are only required to pay city tax for the percentage of time that they work in the city. In this case, the non-resident percentage must be applied.

Colorado Local Taxes City taxes in Colorado are worked-in taxes that are both employer and employee paid. This tax is called a "head tax" where a flat dollar amount is assessed for each employee. Currently, only the following cities assess these taxes-Aurora, Denver, Glendale, Greenwood Village, and Sheridan. The tax becomes due after a certain dollar amount is earned in a given month.

Delaware Local Taxes City taxes in Delaware are both worked-in and lived-in taxes. Currently, Wilmington is the only city that imposes this local tax. Employees who work in Wilmington are subject to this tax and residents of Wilmington are also subject to this tax. The following chart provides some helpful guidelines for locating the applicable city tax code: IF . . . THEN . . .

the employer is located in Wilmington,

the employer is required to withhold the city

the employer is located anywhere in Delaware and the employee lives in Wilmington,

the employer is required to withhold the city tax for Wilmington.

the employer is located outside of Delaware and the employee lives in Wilmington,

the employer can apply for an ID in Wilmington and withhold the tax as a courtesy to the employee or choose not to withhold the lived-in tax and make the employee responsible for the tax.

Indiana Local Taxes City taxes in Indiana are county taxes for the lived-in county. Employers are required to withhold taxes for the county in which the employee lives. If the lived-in county does not have a tax, then the employee is responsible for the worked-in non-resident tax rate. The following chart provides some helpful guidelines for locating the applicable city tax code: IF THEN

the lived-in county requires a tax and the worked-in county does not require a tax,

the employer must withhold at the resident or lived-in tax rate.

the lived-in county requires a tax and the worked-in county requires a tax,

the employer must withhold at the resident or lived-in tax rate.

the lived-in county does not require a tax and the worked-in county requires a tax,

the employer must withhold at the non-resident or worked-in tax rate.

the lived-in and worked-in counties do not require a tax,

no tax withholding is required.

Kentucky Local Taxes Kentucky is primarily a worked-in tax type, and the taxes are often referred to as license fees. The employer is mandated to withhold the worked-in tax, but may opt to withhold the lived-in tax as a courtesy to employees. In addition, many special conditions exist, and some counties and school districts also impose taxes. Where both the county and the school district imposes a tax, both rates must be set up for each employee to provide for proper withholding. As a general rule of thumb, always verify whether or not the county the employer is located in also imposes a tax. If so, employees must be set up for both jurisdictions. Special conditions must be considered for Louisville and Jefferson County as follows: IF . . . THEN . . .

the employee works in Jefferson County and lives in Louisville,

the employer must withhold at the Jefferson County resident rate.

the employee works in Jefferson County and lives outside of Jefferson County,

the employer must withhold at the Jefferson County non-resident rate.

the employee works in Louisville and lives in Jefferson County,

the employer must withhold at the Louisville resident rate.

the employee works in Louisville and lives outside of Jefferson County,

the employer must withhold at the Louisville non-resident rate.

If the employee works part-time in Louisville and part-time in Jefferson Country and lives outside of Jefferson County,

the employer must withhold both the Louisville and Jefferson County taxes at the non-resident rates.

Special conditions must be considered for Boone County as follows: Boone County Employers are required to

withhold taxes from any employee who works in this county.

Florence Florence is a city within Boone County, and employers are required to withhold taxes for any employee who works in this city.

Walton & Verona Walton and Verona are cities within Boone County. Employees who work or live in these cities are exempt from the school tax rate if it is being paid to the Independent School District. Taxes for these employees should be withheld at the Boone County non-resident rate.

Erlanger In general, most of Erlanger is located in Kenton County; however, two streets and portions of two other streets are located in Boone County. As such, the Boone County code should be established for these addresses. (Also be aware that unincorporated areas of Kenton County are only subject to the county tax.)

Maryland Local Taxes Maryland local taxes are paid together with state withholding. For a list of local jurisdictions please refer to the following link: http://business.marylandtaxes.com/default.asp Michigan Local Taxes The Michigan locals are both worked-in and lived-in taxes. However, it is only mandatory for employers to deduct and remit the taxes for the locality where the wages are earned. If an employee lives in an area other than the worked-in location, and the lived-in area imposes a local tax, the employer has the option to do one of two things: apply for an ID number in that lived-in area and ensure that the tax is deducted on behalf of the employee or choose not to deduct the tax, making the employee responsible for remitting the tax.

If the employer elects to withhold both the worked-in and the lived-in tax, the following table describes the conditions requiring special handling.

IF . . . THEN . . .

the employee lives and works in different jurisdictions where the rates are equal,

half of the full rate for each jurisdiction is applied.

the employee works and lives in different cities and the rates are not equal,

the worked-in jurisdiction is applied at half of the full rate and the lived-in rate is applied as follows: Where the worked-in rate is greater, apply half of the full rate. Where the lived-in rate is greater, again, first apply the worked-in rate that is equal to half of the full rate, and then apply the lived-in rate that brings the sum of both rates up to the total of the full lived-in rate.

Missouri Local Taxes Missouri is a worked-in and lived-in local tax state. It is mandatory for employers to withhold the worked-in taxes for wages, but optional to withhold lived-in taxes for employees. At this time, only two cities impose local income taxes in Missouri; they are St. Louis and Kansas City. The following charts provide some helpful guidelines for locating the applicable city tax code: IF . . . THEN . . .

the employee works in St. Louis or Kansas City but lives outside of the city,

the employer must withhold the tax for the worked-in jurisdiction.

the employee lives in St. Louis or Kansas City but employer is located outside of these cities,

the employer is not required to withhold the lived-in taxes for these employees.

Special Condition - St. Louis

If an employer has a business in the city of St. Louis, St. Louis requires the employer to remit a Payroll Expense Tax. This tax is payable by the employer, for operating the

business in the St. Louis area. New Jersey Local Taxes The New Jersey local tax is strictly employer-paid and is based on wages earned within the city of Newark, New Jersey only. New York Local Taxes Currently, New York City and Yonkers are the only cities in New York that impose local taxes. This also applies to any of the five boroughs of New York City which are Manhattan, Brooklyn, Queens, Staten Island, and The Bronx. City taxes in New York are lived-in taxes and the taxes in Yonkers are both lived-in and worked-in. The following chart provides some helpful guidelines for locating the applicable city tax code: IF . . . THEN . . .

the employee lives in New York City and works outside of New York City,

the employer must withhold the New York City resident tax.

the employee lives outside of New York City and works in New York City,

no tax withholding is required.

the employee lives in Yonkers and works in New York City,

the employer must withhold the Yonkers resident tax.

the employee lives in New York City and works in Yonkers,

the employer must withhold the New York City resident tax and the Yonkers non-resident tax.

Ohio Local Taxes There are over 500 cities/villages in Ohio that collect local taxes. A municipal income tax may be levied on residents of the municipality, and non-residents working within the municipality. Ohio state law requires that the municipal tax is

set at a flat rate, which is determined locally, and this tax is remitted to a designated local tax collector or collecting agency. In addition to the municipal tax levies by the cities/villages in Ohio, school districts in the state may also impose an income tax. School district taxes are determined based on where an employee lives, regardless of whether or not the employee earned wages within a jurisdiction of the school district. Employers are required to withhold the school district tax from all employees residing in an Ohio school district that imposes an income tax. The school district tax rates currently range from 0.5 percent to 2.0 percent and are remitted to the state of Ohio. The following charts provide some helpful guidelines for locating the applicable city tax code: IF . . . THEN . . .

an employer elects to withhold resident taxes and a full credit is allowed, and the lived-in rate is less than or equal to what the employee has already paid to the worked-in jurisdiction,

the employee owes no taxes to their lived-in jurisdiction and no taxes are withheld for the resident locality.

an employer elects to withhold resident taxes and a full credit is allowed, and the lived-in rate is greater than the worked-in rate,

the employee owes the difference to the resident locality and the employer should withhold at that rate.

an employer elects to withhold resident taxes and a partial credit is allowed by the lived-in jurisdiction,

the calculation for this credit varies from agency to agency; therefore, it is best to refer to the agency guidelines when determining the appropriate rate.

Special Condition - School District Tax Exception

While employers are under no obligation to withhold lived-in taxes, the school district tax exception applies regardless of the employer's location. Simply stated, an Ohio employer must withhold applicable Ohio School District taxes for Ohio residents.

Oregon Local Taxes Oregon is primarily a worked-in local tax state. These taxes are strictly employer-paid and only six jurisdictions currently exist-City of Canby, City of Sandy, Lane

Mass Transit District Excise, South Clackamas Transit, Tri-Met Transit Excise, and Wilsonville Transit. The tax is based on a specified rate on the wages earned within the jurisdiction. Lane and Tri-Met taxes are actually filed and remitted with the state income taxes, while the others are filed on separate returns. The only exception is Multnomah County tax. The Multnomah County personal income tax was created when voters approved Ballot Measure 26-48 May '04. It is a three-year measure that raises local funds to prevent further cuts to Multnomah County's public schools and programs, this tax is employee-paid. Pennsylvania Local Taxes The state of Pennsylvania requires employee taxes to be withheld by employers and remitted to the appropriate local jurisdictions. Some pertinent information regarding the withholding and remittance of local taxes for PA is listed below. There are two different types of taxes that a local jurisdiction may require: an Earned Income Tax (EIT); and an Occupational Privilege Tax or Emergency Municipal Services Tax (OPT or EMST). Both the Municipality and the Area School District (ASD) may require an EIT and EMST. So it is possible that an employee may be liable for up to four different local taxes. Municipal EIT Municipal EMST Area School District EIT Area School District EMST The local taxing jurisdictions for PA are determined by where the employee works, not where the employee lives. (This would include home office workers, as these employees live and work in the same location.) Employers have to withhold the tax if the business is located in a jurisdiction that imposes the tax. The two exceptions to this rule are Pittsburgh and Philadelphia. The Pittsburgh School District EIT may require withholding of its tax from any nonresident employer who is believed to employ any resident of the district. PA employers are also required to withhold the Philadelphia wage tax from all employees who are Philadelphia residents regardless of where they work. Earned Income Taxes The Earned Income Tax (EIT) is assessed by a jurisdiction on employees working within a particular municipality. The EIT is levied as a percent of earned income. All employers with work sites within a municipality that imposes an EIT must withhold the tax from their employees at that site if it is listed in the Earned Income Tax Register of the Department of Community and Economic Development. If the ordinance or resolution is not listed in the Register, employers are not required to withhold taxes levied under the Local Tax Enabling Act from employee wages.

A municipality may impose an EIT on just residents or both residents and non-residents of the taxing jurisdiction. A resident is a taxpayer domiciled within the taxing district. If an ordinance contains a provision imposing the earned income tax on nonresidents, the employer is required to withhold from all employees regardless of their place of residence and remit the money to the tax officer. School District Taxes School Districts may impose their own earned income tax and emergency municipal services tax. This may be in addition to the taxes assessed by the municipality, or their portion may be included in the payment to the municipality. Employers only need to register with the school district if they have a different collector than the municipality. OPT/EMST In addition to the Earned Income Tax, employers must also withhold the Occupational Privilege Tax (OPT) or Emergency and Municipal Services Tax (EMST) from each employee’s payroll. This tax is withheld in total one time per year. The EMST replaced the OPT beginning January 1, 2005, and the maximum amount of the EMST was raised to $52 per year. However, increasing the tax rate was optional for municipalities; not all municipalities opted to increase the tax rate from $10 to $52. Therefore, employers must determine the OPT/EMST rate from the PA Tax Register. Special Condition - Pittsburgh

Pittsburgh has established two resident rates and one non-resident rate. The first resident rate applies to almost all Pittsburgh residents. This rate includes a resident tax as well as a Pittsburgh School District tax. The second resident rate applies to Pittsburgh residents who live on one particular street. This jurisdiction is called Mt. Oliver Borough and is located within the Baldwin Whitehall School District. People who live in this small jurisdiction are only required to pay a resident tax. The non-resident rate that has been established is for those employees who live outside of Pennsylvania. This special non-resident rate has been established because it is not uncommon for residents of Ohio to work in Pittsburgh.

Pittsburgh Exception

If an employee works in Pittsburgh and lives in a Pennsylvania city outside of Pittsburgh where the total tax rate is at 1%, the employee is not required to pay taxes to Pittsburgh. If the tax rate where the employee lives is less than 1% or there is no tax, the difference must be paid to Pittsburgh.

Special Condition - Philadelphia

Employees who work in Philadelphia are subject to this local tax as well as residents of Philadelphia. And, if an employee lives outside of Philadelphia, the employer must withhold at the non-resident rate. The only time an employer will not be responsible for this tax type is if the business is not in Philadelphia.

Valuable Resources Below are resources employers may use to obtain further details on Pennsylvania local taxes: NewPA.com Home Page – provides general information regarding PA state requirements http://www.newpa.com/ EIT/EMST Tax Registers – provides tax rate and collector information for counties and/or municipalities http://munstatspa.dced.state.pa.us/Registers.aspx Local Tax Information – provides links to the following topics: Earned Income Tax; Emergency and Municipal Services Tax; Local Withholding Tax FAQ’s; Local Tax Register; Qualified Tax Collectors http://www.newpa.com/default.aspx?id=133 Taxation Manual – Provides information on PA state tax requirements http://www.newpa.com/download.aspx?id=63 Taming the Dragon — A Practical Guide to The Pennsylvania Local Earned Income Tax, compiled by Robert W. Ditmer, CPP. http://www.payroll-taxes.com/articles/obligations.html West Virginia Local Taxes The West Virginia local tax is a worked-in tax type where an employee "user fee" is collected by the employer. Currently, Huntington is the only city that imposes this tax.

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