Wage Withholding Provisions State Law Survey

Summary

This state law survey indicates the general withholding requirements in each state and the extent to which each state conforms to the federal withholding provisions, particularly with respect to the recently modified W-4 form, along with the state form requirements. Although not exactly wage withholding, a related withholding issue for many multistate businesses is the treatment of out-of-state partner withholding. In addition to wage withholding, this survey also addresses the withholding requirements for payments made to out-of-state partners from pass-through entities.