Payroll Out-of-State Employee Tax Resources
Thursday, July 27, 2023
OFM will continue to add resources and information to this page as they become available. Please submit questions to firstname.lastname@example.org.
- HRMS Other State Tax Wage Types
- Out of State Tax Processing in HRMS Guidance
- Washington Labor & Industry Reciprocal States
- Out-of-state remote work guidance and resources
- TR Checkpoint State Tax & Employment Law Research (online): Requires a subscription. This tool is for researching other state payroll tax and employment laws. To request access, the agency payroll or HR supervisor must send an e-mail to OFMAccounting@ofm.wa.gov approving access for staff and must provide the name, job title and e-mail address of the individual.
- OFM Checkpoint Quick Guide (video): This 15-minute video will provide guidance on logging in, searching and working with documents in Checkpoint.
- DES Out-of-State Worker's Compensation (PDF): This is an FAQ about the DES-administered insurance program that agencies must enroll in for their state employees working outside Washington for more than 240 hours per year.
- Registering with the Office of Child Support Enforcement as a Multi-State Employer ensures you are in compliance with federal new hire reporting requirements when you have employees working in two or more states. For more information, refer to the August 8, 2022 HRMS Communication: Reporting New Hires to the Office of Child Support Enforcement.
- Multistate Employer Registration Form for New Hire Reporting: Employers who have employees working in two or more states may use this form to register to submit their new hire reports to one state or make changes to a previous registration.
- Employer Services Profile Form: Register for access to the Child Support Portal.
- Managing Out of State Employees – Primary Roles & Responsibilities
- Society of Human Resource Managers (SHRM) Multistate Laws Comparison Tool (SHRM Membership Required to Access)
- Federation of Tax Administrators – State Tax Agencies: List of state tax agency websites.
- States with no income tax 2022: 9 states have no income taxes — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Other state or local taxes may apply.
- Professional Association Resources: