This checklist may be used by an employer with employees who telecommute in other states to determine whether income tax nexus and withholding for those states has been triggered. It may also be used to determine the states to which the employer must pay unemployment contributions on behalf of such employees.
As mandated by the State of Alabama Department of Revenue, a covered employer must provide new employees with the Alabama Employee's Withholding Tax Exemption Certificate, Form A-4.
As mandated by the State of Arizona Department of Revenue, a covered employer must provide new employees with the Arizona Employee's Withholding Election, Form A-4.
As mandated by the State of Arkansas Department of Finance and Administration, a covered employer must provide new employees with the Arkansas Employee's Withholding Exemption Certificate, Form AR4EC.
As mandated by the State of Connecticut Department of Revenue Services, a covered employer must provide new employees with the Connecticut Employee's Withholding Certificate, Form CT-W4.