| Pub. 926, Household Employer's Tax Guide |
2004 Tax Year |
Additional Material
This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Appendix: State Unemployment Tax Agencies
The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. If the telephone
number listed for
your state would be a long distance call from your area, you can use the name of the agency to look for a local number in
your telephone book. The
addresses and telephone numbers of the agencies, which were current at the time this publication was prepared for print, are
subject to change.
For the most up-to-date addresses and telephone numbers for these agencies, you can download this publication from the IRS
website. You can access
the IRS website at
www.irs.gov.
Alabama
Department of Industrial
Relations
649 Monroe Street
Montgomery, AL 36131
(334) 242-8467
www.dir.state.al.us |
|
Alaska
Department of Labor
Employment Security
Division
P. O. Box 25506
Juneau, AK 99802-5509
(888) 448-3527
www.labor.state.ak.us/ |
|
Arizona
Department of Economic
Security
3225 N. Central Avenue
Suite 1411
Phoenix, AZ 85012
(602) 248-9396
www.arizona.gov |
|
Arkansas
Employment Security
Department
P. O. Box 2981
Little Rock, AR 72203
(501) 682-3253
www.arkansas.gov |
|
California
Employment Development
Department
3321 Power Inn Road, Suite 220
Sacramento, CA 95826-6110
(877) 547-4503
www.edd.cahwnet.gov |
|
Colorado
Department of Labor and
Employment
1515 Arapahoe Street
Tower 2, Suite 400
Denver, CO 80202-2117
(800) 480-8299
www.coworkforce.com |
|
Connecticut
Employment Security Division
Labor Department
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
(860) 263-6550
www.ct.gov |
|
Delaware
Department of Labor
4425 North Market Street
Wilmington, DE 19802
(302) 761-8484
www.delawareworks.com |
|
District of Columbia
Department of Employment
Services
609 H Street, NE, Room 362
Washington, DC 20001
(202) 698-7550
www.does.dc.gov |
|
Florida
Agency for Workforce Innovation
UC Services
107 E. Madison Street, MSC 229
Tallahassee, FL 32399-0100
(800) 352-3671
www.floridajobs.org |
|
Georgia
Department of Labor
148 International Blvd.
Suite 800
Atlanta, GA 30303
(404) 232-3301
www.dol.state.ga.us |
|
Hawaii
Department of Labor and
Industrial Relations
830 Punchbowl Street
Room 437
Honolulu, HI 96813
(808) 586-8913
www.dlir.state.hi.us/ |
|
Idaho
Department of Labor
317 Main Street
Boise, ID 83735
(208) 332-3576 or
(800) 448-2977
www.labor.state.id.us |
|
Illinois
Department of Employment
Security
33 South State Street
Chicago, IL 60603
(312) 793-1900
www.ides.state.il.us |
|
Indiana
Department of Workforce
Development
10 North Senate Avenue
Indianapolis, IN 46204
(317) 232-7436
www.in.gov/dwd/unemploy |
|
Kansas
Department of Human
Resources
401 SW Topeka Blvd.
Topeka, KS 66603
(785) 296-5025
www.dol.ks.gov |
|
Kentucky
Division of Employment
Services
P. O. Box 948
Frankfort, KY 40602
(502) 564-6838
www.oet.ky.gov |
|
Louisiana
Department of Labor
P. O. Box 98146
Baton Rouge, LA 70804
(225) 342-2944
www.ldol.state.la.us |
|
Maine
Department of Labor
P. O. Box 259
Augusta, ME 04332-0259
(207) 287-3176
www.maine.gov |
|
Maryland
Department of Labor,
Licensing & Regulation
1100 North Eutaw Street,
Room 414
Baltimore, MD 21201
(800) 492-5524
www.maryland.gov |
|
Massachusetts
Division of Employment and
Training
19 Staniford Street
Boston, MA 02114
(617) 626-5050
www.detma.org/ |
|
Michigan
Department of Labor & Economic Growth
Unemployment Insurance Agency
3024 West Grand Blvd.
Detroit, MI 48202
(313) 456-2180
www.michigan.gov/uia |
|
Minnesota
Department of Employment
& Economic Security
390 North Robert Street
St. Paul, MN 55101
(651) 296-6141
www.uimn.org |
|
Mississippi
Employment Security
Commission
P. O. Box 22781
Jackson, MS 39225-2781
(601) 961-7755
www.mesc.state.ms.us/tax |
|
Missouri
Division of Employment Security
P. O. Box 59
Jefferson City, MO 65104
(573) 751-3340
www.missouri.gov |
|
Montana
Department of Labor and
Industry
P. O. Box 1728
Helena, MT 59624
(406) 444-6900
www.dli.state.mt.us |
|
Nebraska
Department of Labor
Box 94600
State House Station
Lincoln, NE 68509
(402) 471-9899
www.dol.state.ne.us |
|
Nevada
Department of Employment
Training and Rehabilitation
500 East Third Street
Carson City, NV 89713
(775) 687-4545
www.detr.state.nv.us |
|
New Hampshire
Department of Employment
Security
32 South Main Street
Concord, NH 03301
(603) 228-4033
www.nhes.state.nh.us |
|
New Jersey
Department of Labor
P. O. Box 947
Trenton, NJ 08625-0947
(609) 633-6400
www.nj.gov |
|
New Mexico
Department of Labor
P. O. Box 2281
Albuquerque, NM 87103
(505) 841-8582
www.dol.state.nm.us |
|
New York
Department of Labor
State Campus, Building 12,
Room 542
Albany, NY 12240
888) 899–8810
www.labor.state.ny.us |
|
North Carolina
Employment Security
Commission
P. O. Box 26504
Raleigh, NC 27611
(919) 733-7396
www.ncesc.com |
|
North Dakota
Job Service of North Dakota
P. O. Box 5507
Bismarck, ND 58506-5507
(800) 472-2952
www.state.nd.us |
|
Ohio
Department of Job and
Family Services
4300 Kimberly Parkway
Columbus, OH 43232
(614) 466-2319
www.state.oh.us |
|
Oklahoma
Employment Security
Commission
Will Rogers Memorial
Office Building
2401 North Lincoln
Oklahoma City, OK 73105
(405) 557-7170
www.oesc.state.ok.us/ui |
|
Oregon
Employment Department
875 Union Street NE
Salem, OR 97311
(503) 947-1488
www.emp.state.or.us |
|
Pennsylvania
Department of Labor and
Industry
7th and Forster Streets
Harrisburg, PA 17121
(888) 313-7284
www.dli.state.pa.us |
|
Puerto Rico
Department of Labor
Prudencio Rivera Martinez Building
505 Ave. Munoz Rivera
San Juan, PR 00910
(787) 754-5262
www.interempleo.org |
|
Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908-5829
(401) 222-3696
www.det.state.ri.us |
|
South Carolina
Employment Security
Commission
P. O. Box 995
Columbia, SC 29202
(803) 737-3075
www.sces.org/ui |
|
South Dakota
Department of Labor
P. O. Box 4730
Aberdeen, SD 57402
(605) 626-2312
www.state.sd.us |
|
Tennessee
Department of Labor & Workforce
500 James Robertson Parkway
Davy Crocket Tower, 9th Floor
Nashville, TN 37245-3500
(615) 741-2486
www.state.tn.us |
|
Texas
Workforce Commission
101 East 15th Street
Austin, TX 78778
(512) 463-2700
www.twc.state.tx.us |
|
Utah
Department of Workforce
Services
P. O. Box 143001
Salt Lake City, UT 84144
(801) 526–9400
www.jobs.utah.gov/ui |
|
Vermont
Department of Employment
and Training
P. O. Box 488
Montpelier, VT 05601-0488
(802) 828-4000
www.det.state.vt.us |
|
Virginia
Employment Commission
P. O. Box 1358
Richmond, VA 23218-1358
(804) 371-6325
www.vec.state.va.us |
|
Virgin Islands
Department of Labor
P. O. Box 789
St. Croix, U.S. Virgin Islands
00821
(340) 776-3700 St. Thomas
(340) 773-1994 St. Croix
www.vidol.gov |
|
Washington
Employment Security
Department
P. O. Box 9046
Olympia, WA 98507-9046
(360) 902-9360
www.wa.gov/esd |
|
West Virginia
Bureau of Employment
Programs
112 California Avenue
Charleston, WV 25305-0112
(304) 558-2675
www.wv.gov |
|
Wisconsin
Department of Workforce
Development
P. O. Box 7942, GEF 1
Madison, WI 53702
(608) 261-6700
www.dwd.state.wi.us |
|
Wyoming
Department of Employment
P. O. Box 2760
Casper, WY 82602
(307) 235-3217
wydoe.state.wy.us |
|
Table 3. Employee Social Security (6.2%) and Medicare (1.45%) Tax Withholding Table
(See Circular E for income tax withholding tables.)
|
Use this table to figure the amount of social security and Medicare taxes to withhold from
each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus
$4.96 on $80 wages). The
employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).
|
If wage
payment is: |
The social
security tax to
be withheld is: |
The Medicare
tax to be
withheld is: |
If wage
payment is: |
The social
security tax to
be withheld is: |
The Medicare
tax to be
withheld is: |
|
$ 1.00
|
.
|
$ .06
|
$ .01
|
$ 51.00
|
.
|
$ 3.16
|
$ .74
|
|
2.00
|
.
|
.12
|
.03
|
52.00
|
.
|
3.22
|
.75
|
|
3.00
|
.
|
.19
|
.04
|
53.00
|
.
|
3.29
|
.77
|
|
4.00
|
.
|
.25
|
.06
|
54.00
|
.
|
3.35
|
.78
|
|
5.00
|
.
|
.31
|
.07
|
55.00
|
.
|
3.41
|
.80
|
|
6.00
|
.
|
.37
|
.09
|
56.00
|
.
|
3.47
|
.81
|
|
7.00
|
.
|
.43
|
.10
|
57.00
|
.
|
3.53
|
.83
|
|
8.00
|
.
|
.50
|
.12
|
58.00
|
.
|
3.60
|
.84
|
|
9.00
|
.
|
.56
|
.13
|
59.00
|
.
|
3.66
|
.86
|
|
10.00
|
.
|
.62
|
.15
|
60.00
|
.
|
3.72
|
.87
|
|
11.00
|
.
|
.68
|
.16
|
61.00
|
.
|
3.78
|
.88
|
|
12.00
|
.
|
.74
|
.17
|
62.00
|
.
|
3.84
|
.90
|
|
13.00
|
.
|
.81
|
.19
|
63.00
|
.
|
3.91
|
.91
|
|
14.00
|
.
|
.87
|
.20
|
64.00
|
.
|
3.97
|
.93
|
|
15.00
|
.
|
.93
|
.22
|
65.00
|
.
|
4.03
|
.94
|
|
16.00
|
.
|
.99
|
.23
|
66.00
|
.
|
4.09
|
.96
|
|
17.00
|
.
|
1.05
|
.25
|
67.00
|
.
|
4.15
|
.97
|
|
18.00
|
.
|
1.12
|
.26
|
68.00
|
.
|
4.22
|
.99
|
|
19.00
|
.
|
1.18
|
.28
|
69.00
|
.
|
4.28
|
1.00
|
|
20.00
|
.
|
1.24
|
.29
|
70.00
|
.
|
4.34
|
1.02
|
|
21.00
|
.
|
1.30
|
.30
|
71.00
|
.
|
4.40
|
1.03
|
|
22.00
|
.
|
1.36
|
.32
|
72.00
|
.
|
4.46
|
1.04
|
|
23.00
|
.
|
1.43
|
.33
|
73.00
|
.
|
4.53
|
1.06
|
|
24.00
|
.
|
1.49
|
.35
|
74.00
|
.
|
4.59
|
1.07
|
|
25.00
|
.
|
1.55
|
.36
|
75.00
|
.
|
4.65
|
1.09
|
|
26.00
|
.
|
1.61
|
.38
|
76.00
|
.
|
4.71
|
1.10
|
|
27.00
|
.
|
1.67
|
.39
|
77.00
|
.
|
4.77
|
1.12
|
|
28.00
|
.
|
1.74
|
.41
|
78.00
|
.
|
4.84
|
1.13
|
|
29.00
|
.
|
1.80
|
.42
|
79.00
|
.
|
4.90
|
1.15
|
|
30.00
|
.
|
1.86
|
.44
|
80.00
|
.
|
4.96
|
1.16
|
|
31.00
|
.
|
1.92
|
.45
|
81.00
|
.
|
5.02
|
1.17
|
|
32.00
|
.
|
1.98
|
.46
|
82.00
|
.
|
5.08
|
1.19
|
|
33.00
|
.
|
2.05
|
.48
|
83.00
|
.
|
5.15
|
1.20
|
|
34.00
|
.
|
2.11
|
.49
|
84.00
|
.
|
5.21
|
1.22
|
|
35.00
|
.
|
2.17
|
.51
|
85.00
|
.
|
5.27
|
1.23
|
|
36.00
|
.
|
2.23
|
.52
|
86.00
|
.
|
5.33
|
1.25
|
|
37.00
|
.
|
2.29
|
.54
|
87.00
|
.
|
5.39
|
1.26
|
|
38.00
|
.
|
2.36
|
.55
|
88.00
|
.
|
5.46
|
1.28
|
|
39.00
|
.
|
2.42
|
.57
|
89.00
|
.
|
5.52
|
1.29
|
|
40.00
|
.
|
2.48
|
.58
|
90.00
|
.
|
5.58
|
1.31
|
|
41.00
|
.
|
2.54
|
.59
|
91.00
|
.
|
5.64
|
1.32
|
|
42.00
|
.
|
2.60
|
.61
|
92.00
|
.
|
5.70
|
1.33
|
|
43.00
|
.
|
2.67
|
.62
|
93.00
|
.
|
5.77
|
1.35
|
|
44.00
|
.
|
2.73
|
.64
|
94.00
|
.
|
5.83
|
1.36
|
|
45.00
|
.
|
2.79
|
.65
|
95.00
|
.
|
5.89
|
1.38
|
|
46.00
|
.
|
2.85
|
.67
|
96.00
|
.
|
5.95
|
1.39
|
|
47.00
|
.
|
2.91
|
.68
|
97.00
|
.
|
6.01
|
1.41
|
|
48.00
|
.
|
2.98
|
.70
|
98.00
|
.
|
6.08
|
1.42
|
|
49.00
|
.
|
3.04
|
.71
|
99.00
|
.
|
6.14
|
1.44
|
|
50.00
|
.
|
3.10
|
.73
|
100.00
|
.
|
6.20
|
1.45
|
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