How to pay a nanny in your state

Pick your state for the taxes, registrations, forms and deadlines that apply to household employers in 2026.

• AlabamaState income tax · Quarterly Contribution and Wage Report (filed online via eGov)
• AlaskaNo state income tax · TQ01C quarterly contribution report
• ArizonaState income tax · UC-018 Unemployment Tax and Wage Report (filed via AZTaxes.gov)
• ArkansasState income tax · DWS-ARK-209B Employer's Quarterly Contribution and Wage Report (filed via Tax21)
• CaliforniaState income tax · DE 9 + DE 9C quarterly (or DE 3BHW quarterly wage report + DE 3HW annual return for household employers electing annual filing via DE 89)
• ColoradoState income tax · Quarterly wage and premium report (MyUI Employer+)
• ConnecticutState income tax · Quarterly wage and tax report (ReEmployCT)
• DelawareState income tax · UC-8 / UC-8A quarterly tax and wage report
• District of ColumbiaState income tax · UC-30 quarterly (UC-30H annual option for household-only employers) via ESSP
• FloridaNo state income tax · RT-6
• GeorgiaState income tax · DOL-4A Annual Tax and Wage Report for Domestic Employment
• HawaiiState income tax · Form UC-B6, Quarterly Wage, Contribution and Employment & Training Assessment Report
• IdahoState income tax · Quarterly Unemployment Insurance Tax Report and wage report (Employer Portal)
• IllinoisState income tax · UI-HA Report for Household Employers (annual) — or UI-3/40 quarterly
• IndianaState income tax · UC-1 / UC-5A Quarterly Payroll and Wage Report (Uplink Employer Self Service)
• IowaState income tax · 65-5300 Employer's Contribution & Payroll Report (myIowaUI)
• KansasState income tax · K-CNS 100 Quarterly Wage Report and Unemployment Tax Return (KDOL online)
• KentuckyState income tax · Quarterly Wage and Tax Report (filed via the Kentucky Unemployment Insurance Portal, KUIP)
• LouisianaState income tax · Quarterly Wage and Tax Report (LWC online Tax Services)
• MaineState income tax · Quarterly unemployment contributions report (ReEmployME)
• MarylandState income tax · Quarterly contribution and employment report (BEACON)
• MassachusettsState income tax · Quarterly employment and wage detail report (UI Online)
• MichiganState income tax · UIA 1028 Employer's Quarterly Wage/Tax Report (filed in MiUI)
• MinnesotaState income tax · Quarterly wage detail report and payment (uimn.org employer account; also carries Paid Leave premiums)
• MississippiState income tax · UI-2/UI-3 Employer's Quarterly Wage Report and Contribution Report (filed via ACCESS MS Tax)
• MissouriState income tax · MODES-4 Quarterly Contribution and Wage Report (UInteract)
• MontanaState income tax · UI-5 Quarterly Wage Report (UI eServices)
• NebraskaState income tax · UI 11T Combined Tax Report and UI 11W Wage Report (NEworks)
• NevadaNo state income tax · Quarterly report (Employer Self Service)
• New HampshireNo state income tax · Quarterly tax and wage report (WEBTAX)
• New JerseyState income tax · NJ-927-H Domestic Employer Annual Report (with WR-30 wage report)
• New MexicoState income tax · ES-903A Employer's Quarterly Wage and Contribution Report (UI Tax & Claims System)
• New YorkState income tax · NYS-45 Quarterly Combined Withholding, Wage Reporting and UI Return
• North CarolinaState income tax · NCUI 101 Quarterly Tax and Wage Report (NCSUITS)
• North DakotaState income tax · Employer's Contribution and Wage Report (UI EASY)
• OhioState income tax · Quarterly wage and contribution report (The SOURCE)
• OklahomaState income tax · OES-3 Employer's Quarterly Contribution Report (EZ Tax Express)
• OregonState income tax · Form OA (Oregon Annual Tax Report – Domestic) with Form 132 Domestic for each quarter; or quarterly Form OQ + Form 132
• PennsylvaniaState income tax · UC-2 / UC-2A quarterly report (filed online in UCMS)
• Rhode IslandState income tax · Quarterly tax and wage report (RI DLT Employer Tax)
• South CarolinaState income tax · UCE-120 Employer Quarterly Contribution and Wage Report (SUITS)
• South DakotaNo state income tax · Quarterly contribution and wage report (online)
• TennesseeNo state income tax · LB-0456 / LB-0851 (TNPAWS)
• TexasNo state income tax · C-3 / C-4 (Unemployment Tax Services online)
• UtahState income tax · Employer Quarterly Wage List and Contribution Report (filed online); domestic employers may elect annual reporting
• VermontState income tax · Quarterly wage and contribution report (VT DOL employer portal)
• VirginiaState income tax · FC-20 Employer's Quarterly Tax Report / FC-21 Payroll Report (Employer Self Service / eForms)
• WashingtonNo state income tax · Quarterly tax and wage report (EAMS)
• West VirginiaState income tax · Quarterly Wage and Contribution Report (online)
• WisconsinState income tax · UCT-101 Quarterly Contribution Report and UC-7823 Quarterly Wage Report (filed online)
• WyomingNo state income tax · Quarterly report (WYUI)