Alabama
     Department of Revenue
       http://www.ador.state.al.us/

    Department of Industrial Relations
    Unemployment Compensation Division
      http://www.dir.state.al.us/uc.htm

Alaska
    No State Withholding Taxes

    Department of Labor
    Employment Security Division
      http://www.labor.state.ak.us/

Arizona
    State Department of Revenue
      http://www.revenue.state.az.us/index.html

    State Fund, Workers' Compensation Insurance
      http://www.statefund.com/

Arkansas
    Department of Finance and Revenue
      http://www.state.ar.us/dfa/taxes/wh_tax/index.html

    Employment Security Department   
     http://www.state.ar.us/esd/

California
    Payroll and Other Taxes
       http://www.taxes.ca.gov/index2.htm

    California Employment Development Department 
       http://www.dir.ca.gov/workers'_comp.html

Colorado
    Department of Revenue
       http://www.state.co.us/gov_dir/revenue_dir/home_rev.html

    Department of Labor and Employment
       http://unemploytax.cdle.state.co.us/

Connecticut
    Department of Revenue Services
       http://www.state.ct.us/drs

    Department of Labor
       http://www.ctdol.state.ct.us/

Delaware
     State Department of Revenue
       http://www.state.de.us/revenue

    Department of Labor
       http://www.delawareworks.com/

Florida
    No State Withholding Taxes

    Department of Labor and Employment Security
    Division of Unemployment Compensation
       http://www.fdles.state.fl.us/uc/empinfo.htm

Georgia
    Department of Revenue
       http://www2.state.ga.us/Departments/dor/

    Department of Labor
       http://www.dol.state.ga.us/ui/

Hawaii
    Department of Budget & Finance
       http://www.state.hi.us/icsd/dbf/dbf.html

    The Department of Labor and Industrial Relations
    Unimployment Insurance Division
      http://www.aloha.net/~edpso/annual.html

Idaho
    State Tax Commission
       http://www2.state.id.us/tax/index.html

    Department of Labor
       http://www.labor.state.id.us/id-gen-e.htm#menu

Illinois
    Department of Revenue
       http://www.revenue.state.il.us/

    Department of Employment Security
       http://www.ides.state.il.us/employer/uitax/index.htm

Indiana
    Department of Revenue
       http://www.ai.org/dor/

    Workers' Compensation Board of Indiana
       http://www.ai.org/wkcomp/

Iowa
    Department of Revenue and Finance
       http://www.state.ia.us/government/drf/

    Division of Workers' Compensation
       http://www.state.ia.us/government/wd/wc/index.html

Kansas
    Department of Revenue
       http://www.ink.org/public/kdor

    Kansas Department of Human Resources
    Division of Employment Security
       http://www.hr.state.ks.us/ui/html/EnUI.htm

 Kentucky
   Revenue Cabinet
       http://home.state.ky.us/TransferShortCut.asp?LKSYSID=36

   Division for Unemployment Insurance

Louisiana
   State Department of Revenue
      http://www.rev.state.la.us/

Maine
   Revenue Services
      http://janus.state.me.us/revenue/

   Department of Labor
   Bureau of Unemployment Compensation
       http://www.state.me.us/labor/ucd/Default.htm

Maryland
   Comptroller of the Treasury
      http://www.comp.state.md.us/

   Department of Labor, Licensing and Regulation
   Division of Employment and Training
       http://www.dllr.state.md.us/index.html

   Maryland State Tax
       http://www.comp.state.md.us

Massachusetts
   Department of Revenue
      http://www.magnet.state.ma.us/tax.htm

   Massachusetts Division of Employment and Training
      http://www.detma.org/claimant/

Minnesota
   Department of Revenue
      http://www.state.mn.us/ebranch/mdor/

Michigan
   Department of Treasury
       http://www.treas.state.mi.us/

Mississippi
   State Tax Commission
      http://www.mstc.state.ms.us/

   Mississippi Employment security Commission
      http://www.mesc.state.ms.us/tax/index.html

Missouri
   Department of Revenue
      http://dor.state.mo.us/

   Department of Labor and Industrial Relations
   Division of Employment Security
       http://www.dolir.state.mo.us/es/ui-tax/main.htm

Montana
    State Department of Revenue
       http://www.discoveringmontana.com/css/default.asp

   Unemployment Insurance Division
     http://uid.dli.state.mt.us/

Nebraska
   Department of Revenue
      http://www.nol.org/home/NDR

   Unemployment Insurance Division
      http://www.dol.state.ne.us/center.cfm?PRICAT=2&SUBCAT=2Z

Nevada
    No State Withholding Taxes

   Employment Security Division
      http://detr.state.nv.us/es/es_index.htm

New Hampshire
   No State Withholding Taxes

   Employment Security
      http://www.nhworks.state.nh.us/ucpage.htm

New Jersey
   Division of Revenue
      http://www.state.nj.us/treasury/revenue/paysoft.htm

   Unemployment Insurance
      http://www.wnjpin.state.nj.us/OneStopCareerCenter/JobSeeker/
      Unemployment/index.html

New Mexico
   Taxation & Revenue Department
      http://www.state.nm.us/tax/

   Unemployment Insurance (U.I.) Bureau
      http://www.dol.state.nm.us/

New York
   State Department of Taxation & Finance
      http://www.tax.state.ny.us/

   Department of Labor
      http://www.labor.state.ny.us/html/uimainpg.htm

North Carolina
   Department of Revenue
      http://www.dor.state.nc.us/

   Department of Commerce
   Employment Security Commission
      http://www.esc.state.nc.us/

North Dakota
   State Tax Department
      http://www.state.nd.us/taxdpt

   Job Service
      http://www.state.nd.us/jsnd/uins.htm

Ohio
   Department of Taxation
      http://www.state.oh.us/

   Bureau of Employment Services
      http://www.state.oh.us/obes/

Oklahoma
   Tax Commission
      http://www.oktax.state.ok.us/oktax/

   Employment Security Commission
      http://www.oesc.state.ok.us/

Oregon
   Department of Revenue
      http://www.dor.state.or.us/

  Employment Department
     http://www.emp.state.or.us/

Pennsylvania
    Department of Revenue
      http://www.revenue.state.pa.us/

   Department of Labor and Industry
   Benefits & Employment Assistance Services
     http://www.li.state.pa.us/uc/index.html

Rhode Island
   Division of Taxation
      http://www.tax.state.ri.us/

   Department of Labor and Training
      http://www.det.state.ri.us/

South Carolina
    Department of Revenue
       http://www.sctax.org/

    Employment Security Commission
       http://www.sces.org/ui/Index.htm

South Dakota
    No State Withholding Taxes

   Unemployment Insurance Division
      http://www.state.sd.us/dol/ui/ui-home.htm

Tennessee
    No State Payroll Taxes

   Department of Employment Security
      http://www.state.tn.us/labor-wfd/esdiv.html

Texas
    No State Withholding Taxes

   Texas Workforce Commission
      http://www.twc.state.tx.us/ui/bnfts/employerinfo.html

Utah
    Tax Commission
       http://www.tax.ex.state.ut.us/

   Department of Workforce Services
      http://ui.dws.state.ut.us/

Vermont
    Department of Taxes
       http://www.state.vt.us/tax/

   Unemployment Compensation Division
     http://www.det.state.vt.us/~detui/ui-div.htm

Virginia
    Department of Taxation
      http://www.tax.virginia.gov/

   Unemployment Insurance Services
     http://www.vec.state.va.us/vecportal/unins/insur.cfm

Washington
    No State Withholding Taxes

   Unemployment Security Department
     http://www.wa.gov/esd

Washington DC
   http://www.taxpayerservicecenter.com/FR500_Instructions.jsp

West Virginia
   Department of Tax & Revenue
       http://www.state.wv.us/taxrev/

   West Virginia Bureau of Employment Programs
    Unemployment Compensation
     http://www.state.wv.us/bep/uc/default.htm

Wisconsin
   Department of Revenue
      http://www.dor.state.wi.us/

   Department of Workforce Development
   Unemployment Insurance Division
     http://www.dwd.state.wi.us/ui

Wyoming
   No State Withholding Taxes

   Department of Employment
   Workers' Safety and Compensation Division
      http://wydoe.state.wy.us/wscd/