Compare state payroll considerations, wage-statement requirements, and income-tax guidance across all 50 states plus Washington, DC. Built first for bookkeepers, payroll professionals and small employers, with a Pay Run for up to five employees when you are ready to run payroll.
Payroll + state guidance
Use the state guide for jurisdiction context, then move directly into payroll preparation, review, wage-statement research, client recordkeeping, or a one-off document when that is all the job requires.
Click on your state
Each page brings together state-specific tax context, payroll-oriented reference material, and direct links to wage-statement research and document tools.
Click or tap a state to open its payroll and record guide.
Highlighted state Browse the state listQuick-reference rates are informational summaries, not payroll instructions. Use the linked state tax authority and current official guidance for the applicable tax year and facts.
Why it matters
Each state has its own withholding tables, filing thresholds, and local tax rules. Our engine uses official-source data for all 50 states — not flat estimates. Select your state to see what applies to you.
The calculation paths use published federal and state withholding methods where supported, with state-specific coverage and explicit limitations rather than one generic nationwide estimate.
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming have no state income tax. Our engine automatically applies $0 withholding for these states.
New York City and Yonkers residents face additional local income tax on top of state withholding. Ohio workers may owe municipal income tax. We account for these where data is available.
State tax rates, brackets, and withholding formulas can change. Use the source-linked state guidance and current official instructions to verify any estimate before relying on it for payroll or filing decisions.
Built for payroll work
Whether you handle one employer or a book of small-business clients, use state references alongside payroll preparation, pay-statement review, and organized records. The state guide supplies context; the payroll workflow remains the place to prepare and verify the actual pay run.
Move between client payroll, state references, review, handoff, and recurring records without rebuilding the workflow for every client.
Open bookkeeper resources →Use state guidance alongside pay-run preparation, payroll review, withholding references, wage-statement requirements, and employee records.
Prepare U.S. payroll →See the state context behind payroll, then use the appropriate workflow for employees, contractors, pay statements, and supporting records.
Explore small-business records →When a jurisdiction question matters, check the state guide and wage-statement database before relying on a generic nationwide assumption.
Review wage-statement rules →Employers who also pay independent contractors can prepare the year-end 1099 forms and a written contractor agreement without running payroll for them.
Under the hood
Many payroll shortcuts apply a flat percentage. LeoFolio doesn't. Here's what actually happens when you select your state.
We calculate your gross pay from your inputs: regular hours × rate, plus overtime (at your chosen multiplier), holiday pay, bonus, and commission.
401(k), health insurance, FSA, and commuter benefits reduce your taxable income before withholding is calculated — just like your employer's payroll system does.
Federal withholding shown by LeoFolio is an estimate for recordkeeping. Before relying on any tax amount, compare it with the current IRS withholding instructions, the worker's elections, pay frequency, taxable wages, credits, and any additional withholding.
State withholding estimates vary by jurisdiction and by the information entered. Use the linked state tax authority and current withholding instructions to verify rates, brackets, exemptions, local taxes, and other rules that may apply.
FICA estimates depend on the applicable tax year, taxable wage definitions, year-to-date wages, and statutory thresholds. Verify Social Security and Medicare amounts against current IRS and Social Security Administration guidance before relying on them.
Net pay = gross − all taxes − post-tax deductions. YTD totals are projected from your current pay period number, showing cumulative gross, taxes, and deductions for the year to date.
Tax calculations are estimates for document formatting and recordkeeping purposes only. Consult a licensed tax professional for filing guidance.
Quick reference
A quick orientation to common state income-tax patterns. Use the state guide and linked official sources for the payroll facts that apply to a specific employer, worker, pay date, and jurisdiction.
Questions
Prepare payroll, or review your state's requirements first.
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