As mandated by the IRS, payers must report certain payments made to nonemployees (e.g, independent contractors) on IRS Form 1099-NEC, Nonemployee Compensation.
As mandated by the State of California Employment Development Department, an employer must file the California Employee's Withholding Allowance Certificate, Form DE 4, under certain circumstances.
As mandated by the Minnesota Department of Revenue, a covered employer must provide new employees with the Minnesota Employee Withholding Allowance/Exemption Certificate, Form W-4MN.
As mandated by the Mississippi Department of Revenue, a covered employer must provide new employees with the Mississippi Employee's Withholding Exemption Certificate, Form 89-350.