State Employer ID Numbers: All 50 States in One Table

Last updated November 1, 2026 · Written by the EIN Registration filing team

A state employer ID is not your EIN. The EIN is the one federal number the IRS issues to the business. A state employer ID is the withholding account number a state agency issues when you register to pay wages there, and it is what box 15 of a W-2 asks for. Unemployment insurance is a second state account, often with a different agency. 9 of the 50 states have no wage income tax and so no withholding account at all.

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State employer ID vs federal EIN

You get the EIN first, because the state registrations ask for it. Then each state where you have employees gives you its own accounts: income tax withholding with the revenue agency, and unemployment insurance with the labor or workforce agency. A sales tax permit is a third, separate number if you sell taxable goods or services. The state tax ID vs federal EIN guide shows which number goes on which form; the table below shows what each state calls its numbers and where to register.

In California, one agency runs both withholding and unemployment insurance. Everywhere else they are two registrations with two agencies.

All 50 states

Each state links to its own page, with the sales tax permit, what is different there, and the agency pages behind every row. A blank cell means we could not confirm that item on the agency’s own site, not that it does not exist.

StateWithholding IDWithholding agencyRegisterUnemployment insurance
AlabamaWithholding tax account number, 10 characters beginning with RAlabama Department of RevenueMy Alabama TaxesAlabama Department of Workforce
AlaskaNone (no wage income tax)Alaska Department of Labor and Workforce Development
ArizonaFederal EIN (withholding ID number)Arizona Department of RevenueAZTaxes.govArizona Department of Economic Security
ArkansasWithholding account IDArkansas Department of Finance and AdministrationATAPArkansas Division of Reemployment
CaliforniaEmployer payroll tax account number, 8 digits, written 000-0000-0California Employment Development Departmente-Services for BusinessCalifornia Employment Development Department
ColoradoColorado Account Number (CAN), 8 digitsColorado Department of RevenueMyBizColoradoColorado Department of Labor and Employment
ConnecticutConnecticut Tax Registration Number, 7 or 8 digits plus a 3-digit location codeConnecticut Department of Revenue ServicesmyconneCTConnecticut Department of Labor
DelawareFederal EIN (withholding identification number)Delaware Division of RevenueDelaware One StopDelaware Department of Labor
FloridaNone (no wage income tax)Florida Department of Revenue
GeorgiaWithholding payroll number, 7 digits followed by 2 lettersGeorgia Department of RevenueGeorgia Tax CenterGeorgia Department of Labor
HawaiiHawaii Tax ID, written WH-###-###-####-## for withholdingHawaii Department of TaxationHawaii Tax OnlineHawaii Department of Labor and Industrial Relations
IdahoWithholding account number, 9 digitsIdaho State Tax CommissionIdaho Business RegistrationIdaho Department of Labor
IllinoisFederal EIN (FEIN with a three-digit sequence number)Illinois Department of RevenueMyTax IllinoisIllinois Department of Employment Security
IndianaTaxpayer Identification Number (TID), 10 digits plus a 3-digit location numberIndiana Department of RevenueINBizIndiana Department of Workforce Development
IowaWithholding permit number, 9 digits (permits issued before November 15, 2021 have 12)Iowa Department of RevenueGovConnectIowaIowa Workforce Development
KansasKansas tax account number, 036, then your EIN, then F01Kansas Department of RevenueKDOR Customer Service CenterKansas Department of Labor
KentuckyEmployer's Withholding Tax Account number, 6 or 9 digitsKentucky Department of RevenueMyTaxesKentucky Office of Unemployment Insurance
LouisianaLouisiana Revenue Account Number, 10 or 12 digitsLouisiana Department of RevenueLaTAPLouisiana Workforce Commission
MaineWithholding account number, 8 digitsMaine Revenue ServicesMaine Tax PortalMaine Department of Labor
MarylandCentral Registration Number (CRN), 8 digitsComptroller of MarylandMaryland Business ExpressMaryland Department of Labor
MassachusettsAccount IDMassachusetts Department of RevenueMassTaxConnectMassachusetts Department of Unemployment Assistance
MichiganFederal EIN (Treasury business account number)Michigan Department of TreasuryMichigan Treasury OnlineMichigan Unemployment Insurance Agency
MinnesotaMinnesota Tax ID Number, 7 digitsMinnesota Department of Revenuee-ServicesUnemployment Insurance Minnesota
MississippiWithholding tax account number, 8 digitsMississippi Department of RevenueTaxpayer Access PointMississippi Department of Employment Security
MissouriMissouri Tax Identification Number (MOID)Missouri Department of RevenueMyTax MissouriMissouri Division of Employment Security
MontanaMontana Account ID, printed with the suffix WTH on withholding formsMontana Department of RevenueTransAction PortalMontana Department of Labor and Industry
NebraskaNebraska ID numberNebraska Department of RevenueRegisterNebraska Department of Labor
NevadaNone (no wage income tax)Nevada Employment Security Division
New HampshireNone (no wage income tax)New Hampshire Employment Security
New JerseyFederal EIN (New Jersey Taxpayer Identification Number, your EIN plus a 3-digit suffix)New Jersey Division of TaxationNJ-REGNew Jersey Department of Labor and Workforce Development
New MexicoNew Mexico Business Tax Identification Number (NMBTIN)New Mexico Taxation and Revenue DepartmentTaxpayer Access Point (TAP)New Mexico Department of Workforce Solutions
New YorkFederal EIN (withholding identification number, your EIN plus any suffix and check digit)New York State Department of Taxation and FinanceNew York Business ExpressNew York State Department of Labor
North CarolinaWithholding identification numberNorth Carolina Department of RevenueOnline Business RegistrationNorth Carolina Division of Employment Security
North DakotaNorth Dakota Office of State Tax CommissionerND TAPJob Service North Dakota
OhioEmployer withholding account numberOhio Department of TaxationOhio Department of Job and Family Services
OklahomaOklahoma Tax CommissionOkTAPOklahoma Employment Security Commission
OregonBusiness Identification Number (BIN)Oregon Department of RevenueRevenue OnlineOregon Employment Department
PennsylvaniaWithholding ID, 8 digits (myPATH also shows an 11-digit Account ID)Pennsylvania Department of RevenuemyPATHPennsylvania Department of Labor and Industry
Rhode IslandRhode Island Division of TaxationBusiness Application and RegistrationRhode Island Department of Labor and Training
South CarolinaWithholding account number, 9 digitsSouth Carolina Department of RevenueMyDORWAYSouth Carolina Department of Employment and Workforce
South DakotaNone (no wage income tax)South Dakota Department of Labor and Regulation
TennesseeNone (no wage income tax)Tennessee Department of Labor and Workforce Development
TexasNone (no wage income tax)Texas Workforce Commission
UtahWithholding account number, described by the Tax Commission as 14 digits ending in WTHUtah State Tax CommissionTaxpayer Access Point (TAP)Utah Department of Workforce Services
VermontWithholding account ID, WHT- followed by 8 digitsVermont Department of TaxesmyVTaxVermont Department of Labor
VirginiaVirginia account numberVirginia TaxVirginia Tax Online ServicesVirginia Employment Commission
WashingtonNone (no wage income tax)Washington Employment Security Department
West VirginiaAccount ID numberWest Virginia Tax DivisionOne Stop Business PortalWorkForce West Virginia
WisconsinWithholding tax number, 15 digits, shown as 036-0000000000-00Wisconsin Department of RevenueMy Tax AccountWisconsin Department of Workforce Development
WyomingNone (no wage income tax)Wyoming Department of Workforce Services

Quick answers

What is an employer's state ID number?

It is the withholding account number a state assigns when you register there as an employer, and it goes in box 15 of each W-2 next to the state's two-letter code. The federal EIN goes in box b. A business with employees in two states has two state ID numbers and still only one EIN.

Is my state employer ID the same as my EIN?

Usually not. Most states issue their own withholding account number after you give them the EIN. In Arizona, Delaware, Illinois, Michigan, New Jersey and New York, the agency keys withholding accounts to the federal EIN itself (some add a short suffix), so there is no separate withholding number to learn.

Which states have no state withholding account?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming do not tax wage income, so employers there have no state income tax withholding account to open. They still register for unemployment insurance, which every state runs.

Do I need the EIN before registering with the state?

Yes, in practice. State employer registrations ask for the federal EIN, and the state number is issued on top of it. Get the EIN, then register in each state where you will pay wages, before the first payroll there.

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Related guides

You can also apply for an EIN directly with the IRS at irs.gov at no cost.