| Alabama |
SIT | SUI |
Department of Revenue Income Tax Division Withholding Tax Section 50 N. Ripley Montgomery Alabama 36132-7123 Phone: (334) 242-1170 Web site |
Department of Industrial Relations 649 Monroe Street Montgomery, Alabama 36131 Phone: (334) 242-8467 Web site |
Alaska |
| SIT | SUI |
| No State Income Tax Web site |
Department of Labor & Workforce 1111 W. 8th St. Room 304 P.O. Box 21149 Juneau, Alaska 99802-2784 Phone: (907) 465-2757 Web site |
Arizona |
| SIT | SUI |
Department of Revenue P.O. Box 29009 Phoenix, Arizona 85038-9009 Phone: (602) 255-2060 Web site |
Department of Economic Security 3225 N Central Ave. Phoenix, Arizona 85012 Phone: (602) 248-9396 Web site |
| Arkansas |
| SIT | SUI |
Department of Finance and Administration Withholding Tax Branch P.O. Box 8055 Little Rock, Arkansas 72203 Phone: (501) 682-7290 Web site |
Employment Security Department 1 Pershing Circle North Little Rock, Arkansas 72114 Phone: (501) 683-4300 Web site |
| California |
| SIT | SUI |
Employment Development Department 800 Capitol Mall MIC 83 Sacramento, California 95814 Phone: (888) 745-3886 Web site |
Department of Industrial Relations 455 Golden Gate Ave. San Francisco, California 94102 Phone: (888) 745-3886 Web site |
| Colorado |
SIT | SUI |
Department of Revenue Taxpayer Service Division 1375 Sherman St. Denver, Colorado 80261 Phone: (303) 238-7378 Web site |
Department of Labor and Employment 1515 Arapahoe Street Tower 2, Suite 400 Denver, Colorado 80201-8789 Phone: (303) 318-9100 Web site |
| Connecticut |
| SIT | SUI |
Department of Revenue Services Taxpayer Services Division 25 Sigourney Street Hartford, Connecticut 06106 Phone: (860) 297-5962 Web site |
Employment Security Division 200 Folly Brook Boulevard Wethersfield,Connecticut 06109-1114 Phone: (860) 263-6000 Web site |
| Delaware |
| SIT | SUI |
Division of Revenue 820 N. French Street Wilmington, Delaware 19801 Phone: (302) 577-3382 Web site |
Department of Labor 4425 North Market Street Wilmington, Delaware 19802 Phone: (302) 761-8484 Web site |
| District of Columbia |
| SIT | SUI |
Office of Tax and Revenue 941 North Capitol Street, NE 1st Floor Washington, District of Columbia 20002 Phone: (202) 727-4829 Web site |
Department of Employment Services 609 H Street, NE Room 362 Washington, District of Columbia 20002 Phone: (202) 724-7000 Web site |
| Florida |
| SIT | SUI |
No State Income Tax Web site |
Agency for Workforce Innovation 107 E. Madison Street Caldwell Bldg. Talahassee, Florida 32399 Phone: (800)482-8293 Web site |
| Georgia |
| SIT | SUI |
Department of Revenue Income Tax Division 1800 Century Blvd. N.E. Atlanta, Georgia 30345 Phone: (404)417-4477 Web site |
Department of Labor Unemployment Insurance Suite 744 148 Andrew Young International Blvd.NE Atlanta, Georgia 30303 Phone: (404)232-3001 Web site |
| Guam |
| SIT | SUI |
Department of Revenue and Taxation Government of Guam Building 13-1 Mariner Avenue Tiyan Barrigada, Guam, 96913 Phone: (671) 475-5000 Web site |
Department of Labor/AHRD 414 West Soledad Avenue Hagatna, Guam, 96913
Web site |
| Hawaii |
| SIT | SUI |
Department of Taxation Income Tax Division P.O. Box 259 Honolulu, Hawaii 96809-0259 Phone: (808) 587-4242 Web site |
Department of Labor and Industrial Relations 830 Punchbowl Street Honolulu, Hawaii 96813 Phone: (808) 586-8913 Web site |
| Idaho |
| SIT | SUI |
State Tax Commission 800 Park Blvd., Plaza IV Boise, Idaho 83712 Phone: (800) 972-7660 Web site |
Department of Labor 317 Main Street Boise, Idaho 83735-0760 Phone: (208) 332-3576 Web site |
| Illinois |
| SIT | SUI |
Department of Revenue Central Registration P.O. Box 19030 Springfield, Illinois 62794-9030 Phone: (800)732-8866 Web site |
Department of Employment Security 33 South State Street Chicago, Illinois 60603 Phone: (312) 793-5700 Web site |
Indiana |
| SIT | SUI |
Department of Revenue Withholding State Office Building 100 North Senate Avenue Indianapolis, Indiana 46204 Phone: (317) 232-2240 Web site |
Department of Workforce Development 10 North Senate Avenue Indianapolis, Indiana 46204 Phone: (888) 967-5663 Web site |
| Iowa |
| SIT | SUI |
Department of Revenue and Finance Hoover Building P.O. Box 10457 Des Moines, Iowa 50306-0457 Phone: (515) 281-3114 Web site |
Workforce Development 1000 East Grand Avenue Des Moines, Iowa 50319-0209 Phone: (515) 281-3114 Web site |
| Kansas |
| SIT | SUI |
Department of Revenue Withholding Tax 915 SW Harrison Topeka, Kansas 66625-0001 Phone: (785) 368-8222 Web site |
Department of Labor 401 SW Topeka Blvd. Topeka, Kansas 66603-3182 Phone: (785) 296-5000 Web site |
| Kentucky |
| SIT | SUI |
Kentucky Revenue Cabinet P.O. Box 40602 Frankfort, Kentucky 40602 Phone: (502) 564-4581 Web site |
Commonwealth of Kentucky Department of Employment Services 275 East Main Street Frankfort, Kentucky 40621 Phone: (502) 564-2900 Web site |
Louisiana |
| SIT | SUI |
Department of Revenue PO Box 201 Baton Rouge,Louisiana 70821-0201 Phone: (225) 219-7318 Web site |
Louisiana Workforce Commission 1001 N. 23rd Street Baton Rouge, Louisiana 70802 Phone: (225) 342-2944 Web site |
| Maine |
| SIT | SUI |
Revenue Services 24 State House Station Augusta, Maine 04333 Phone: (207) 287-2076 Web site |
Department of Labor 54 State House Augusta, Maine 04333-0054 Phone: (207) 287-3176 Web site |
| Maryland |
| SIT | SUI |
Department of Revenue Revenue Administration Division 110 Carroll St. Annapolis, Maryland 21411 Phone: (800) 492-1751 Web site |
Department of Labor 1100 North Eutaw Street Baltimore, Maryland 21201 Phone: (800) 492-5524 Web site |
| Massachusetts |
| SIT | SUI |
Department of Revenue 51 Sleeper Street Boston, Massachusetts 02205 Phone: (617) 626-2201 Web site |
Division of Employment and Training Charles F. Hurley Building 19 Staniford Street Boston, Massachusetts 02114-2589 Phone: (617) 626-5050 Web site |
| Michigan |
| SIT | SUI |
Department of Treasury Treasury Building 430 West Allegan Street Lansing, Michigan 48922 Phone: (517) 636-4730 Web site |
Employment Security Division 3024 W Grand Blvd Detroit, Michigan 48202 Phone: (800) 638-3994 Web site |
| Minnesota |
| SIT | SUI |
Department of Revenue Mail Station 6501 St. Paul, Minnesota 55146 Phone: (651) 282-5225 Web site |
Department of Economic Security 1st National Bank Building 332 Minnesota Street, Suite E200 Saint Paul, Minnesota 55101-1351 Phone: (651) 296-6141 Web site |
| Mississippi |
| SIT | SUI |
State Tax Commission Income Tax Division P.O. Box 1033 Jackson, Mississippi 39205 Phone: (601) 359-1141 Web site |
Employment Security Commission P.O. Box 22781 Jackson, Mississippi 39225-2781 Phone: (601) 321-6558 Web site |
| Missouri |
| SIT | SUI |
Department of Revenue Harry S Truman State Office Building 301 West High Street Jefferson City, Missouri 65101 Phone: (573) 751-2836 Web site |
Department of Labor and Industrial Relations 421 East Dunklin Street Jefferson City, Missouri 65104-0059 Phone: (573) 751-3340 Web site |
| Montana |
| SIT | SUI |
Department of Revenue 125 N. Roberts 3rd Floor Helena, Montana 59604-5835 Phone: (406) 444-6900 Web site |
Department of Labor and Industry Unemployment Insurance Division 1327 Lockey Helena, Montana 59624-1728 Phone: (800) 550-1513 Web site |
| Nebraska |
| SIT | SUI |
Department of Revenue 301 Centennial Mall South Lincoln, Nebraska 68509-4818 Phone: (402) 471-5729 Web site |
Department of Labor P.O. Box 94600 550 South 16th Street Lincoln, Nebraska 68509-4600 Phone: (402) 471-9935 Web site |
| Nevada |
| SIT | SUI |
No State Income Tax
Web site |
Employment Security Division 500 East Third Street Carson City, Nevada 89713-0021 Phone: (775) 687-4545 Web site |
| New Hampshire |
| SIT | SUI |
| No State Income Tax Web site |
Department of Employment Security 32 South Main Street Concord, New Hampshire 03301 Phone: (603) 228-4033 Web site |
| New Jersey |
| SIT | SUI |
Division of Taxation Office of Information and Publications PO Box 281 Trenton, New Jersey 08695-0281 Phone: (609) 292-6400 Web site |
Department of Labor and Workforce Delevopment P.O. Box 947 Trenton, New Jersey 08625-0947 Phone: (609) 292-2121 Web site |
| New Mexico |
| SIT | SUI |
Taxation and Revenue Department P.O. Box 630 Santa Fe, New Mexico 87509-0630 Phone: (505) 827-0700 Web site |
Department of Workforce Solutions 401 Broadway NE P.O. Box 2281 Albuquerque, New Mexico 87103 Web site |
| New York |
| SIT | SUI |
Department of Taxation and Finance Taxpayer Assistance Center W.A. Harriman Campus Albany, New York 12227 Phone:(800) 972-1233 Web site |
Department of Labor State Office Building Campus, Room 500 Albany, New York 12240-0415 Phone: (518) 457-9000 Web site |
| North Carolina |
| SIT | SUI |
Department of Revenue P.O. Box 25000 501 North Wilmington Street Raleigh, North Carolina 27604 Phone: (877) 252-3052 Web site |
Employment Security Commission 700 Wade Avenue Raleigh, North Carolina 27605-1167 Phone: (919) 707-1170 Web site |
| North Dakota |
| SIT | SUI |
Office of State Tax Commissioner State Capitol Building 600 E. Boulevard Avenue Bismarck, North Dakota 58505-0599 Phone: (701) 328-2770 Web site |
Job Service 1000 E Divide Ave. PO Box 5507 Bismarck, North Dakota 58506-5507 Phone: (800) 472-2952 Web site |
| Ohio |
| SIT | SUI |
Department of Taxation 830 Freeway Drive North Columbus, Ohio 43266-0007 Phone: (888) 405-4089 Web site |
Department of Job and Family Services 30 E. Broad St., 32nd Floor Columbus, Ohio 43266-0423 Phone:(614) 466-6282 Web site |
| Oklahoma |
| SIT | SUI |
Tax Commission Withholding Tax Division 2501 North Lincoln Boulevard Oklahoma City, Oklahoma 73194-0010 Phone: (405) 521-4321 Web site |
Employment Security Commission Will Rogers Memorial Office Bldg. PO Box 52003 2401 N. Lincoln Oklahoma City, Oklahoma 73152-4495 Phone: (405) 557-0200 Web site |
| Oregon |
| SIT | SUI |
Department of Revenue P.O. Box 14800 955 Center Street NE Salem, Oregon 97301-2555 Phone: (503) 378-4988 Web site |
Employment Department 875 Union Street NE, Room 107 Salem, Oregon 97311 Phone: (503) 947-1488 Web site |
| Pennsylvania |
| SIT | SUI |
Department of Revenue 711 Gibson Boulevard Harrisburg, Pennsylvania 17104 Phone: (717) 787-1064 Web site |
Department of Labor and Industry 7th and Forster Streets P.O. Box 60130 Harrisburg, Pennsylvania 17106 Phone: (717) 787-5279 Web site |
| Puerto Rico |
| SIT | SUI |
Department of Treasury Box-S-4515 San Juan, Puerto Rico 00905-4515 Phone: (787) 721-2020 Web site |
Department of Labor and Human Resources Prudencio Rivieria Martinez Building 505 Munoz Rivieria Avenue Hato Rey, Puerto Rico 00918 Phone: (787) 754-5265 Web site |
| Rhode Island |
| SIT | SUI |
Division of Taxation One Capitol Hill Providence, Rhode Island 02908-5800 Phone: (401) 574-8829 Web site |
Department of Employment and Training One Capitol Hill Providence, Rhode Island 02908 Phone: (401) 222-3696 Web site |
| South Carolina |
| SIT | SUI |
Department of Revenue & Taxation Post Office Box 125 Columbia, South Carolina 29214 Phone: (803) 898-5752 Web site |
Employment Security Commission 1550 Gadsden Street P.O. Box 995 Columbia, South Carolina 29202 Phone: (803) 737-3075 Web site |
| South Dakota |
| SIT | SUI |
No State Income Tax
Web site |
Department of Labor Unemployment Insurance Division 420 South Roosevelt Street Aberdeen, South Dakota 57402-4730 Phone: (605) 626-2452 Web site |
| Tennessee |
| SIT | SUI |
| No State Income Tax |
Department of Labor and Workforce Development 710 James Robertson Parkway Andrew Johnson Tower, 8th Floor Nashville, Tennessee 37243-0655 Phone: (615) 741-6642 Web site |
| Texas |
| SIT | SUI |
| No State Income Tax |
Texas Employment Commission 101 East 15th Street Austin, Texas 78778-0001 Phone: (512) 463-2731 Web site |
| Utah |
| SIT | SUI |
State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134-3330 Phone: (801) 297-2200 Web site |
Department of Workforce Services P.O. Box 45233 140 East 300 South Salt Lake City, Utah 84145 Phone: (801) 526-9400 Web site |
| Vermont |
| SIT | SUI |
Department of Taxes Taxpayer Services 109 State Street P.O. Box 547 Montpelier, Vermont 05602 Phone: (802) 828-2505 Web site |
Department of Employment and Training 5 Green Mountain Drive Montpelier, Vermont 05602-0488 Phone: (802) 828-4000 Web site |
| Virgin Islands |
| SIT | SUI |
| No State Income Tax |
Department of Labor 21-31 Hospital Street Christiansted St. Croix, Virgin Islands 00802 Phone: (340) 776-3700 Web site |
| Virginia |
| SIT | SUI |
Department of Taxation 2220 W Broad St. Richmond, Virginia 23220 Phone: (804) 367-8037 Web site |
Employment Commission 703 East Main Street P.O. Box 1358 Richmond, Virginia 23211 Phone: (804) 786-3466 Web site |
| Washington |
| SIT | SUI |
No State Income Tax Web site |
Employment Security Department 212 Maple Park P.O. Box 9046 Olympia, Washington 98507-9046 Phone: (360) 902-9620 Web site |
| West Virginia |
| SIT | SUI |
Department of Tax & Revenue Taxpayer Services Division P.O. Drawer 3784 Charleston, West Virginia 25337-3784 Phone: (304) 558-3333 Web site |
Bureau of Employment Programs 112 California Avenue Bldg 6, Rm B749 Charleston, West Virginia 25305-0112 Phone: (304) 558-2677 Web site |
| Wisconsin |
| SIT | SUI |
Department of Revenue 2135 Rimrock Road 4th Floor Madison, Wisconsin 53713 Phone: (608) 266-2772 Web site |
Department of Workforce Development Labor and Human Relations 201 East Washington Avenue Drawer 7942, GEF 1 Madison, Wisconsin 53707 Phone: (608) 261-6700 Web site |
| Wyoming |
| SIT | SUI |
No State Income Tax Web site |
Department of Employment 100 West Midwest Casper, Wyoming Phone: (307) 235-3217 Web site |