What Payroll Taxes are Calculated & and What is Filed for Full-Service Payroll by Patriot?

As a payroll customer, you can count on Patriot to give you accurate payroll tax calculations for Federal, state and local payroll taxes. Full-Service Payroll customers have the luxury of Patriot collecting, depositing and filing these taxes for their business. Our product also includes year-end tax filings where required at no additional charge!

💡Patriot files tax reports online when supported, which may be different than the comparable paper form. In some states, the Electronic Funds Transfer (EFT) tax payment takes the place of the paper filing. In your tax filing packets, you'll see the paper versions in addition to the method we actually filed and deposited taxes (ex: EFT, paper, etc.).

Federal Taxes Calculated and Filed

Federal	Tax	Description	Full Service Filing	Form(s)
Federal	Federal Income Tax (FIT)	Federal Withholding Tax	✓	Form 941 – Quarterly Form W-2 – Annually Form W-3 – Annually
Federal	Social Security (FICA)	Employer/Employee Social Security tax	✓	Form 941 Form W-2 Form W-3
Federal	Medicare (FICA)	Employer/Employee Medicare tax	✓	Form 941 Form W-2 Form W-3
Federal	Federal Unemployment Tax (FUTA)	Federal Unemployment Tax Act	✓	Form 940

Patriot’s Full Service Payroll includes comprehensive quarter and year-end filing.

Alabama Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
AL	Alabama Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UC-CR4 - Quarterly
AL	Alabama Employment Security Assessment (ESA)	Employer Employment Security Assessment This is assessed alongside Unemployment Insurance	✓	Form UC-CR4 - Quarterly
AL	Alabama Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form A-6 – Monthly Form A-1 – Quarterly Form A-3 – Annual Reconciliation
AL	Attalla (City)	Attalla (City), Etowah – Withholding	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Auburn (City)	Auburn, Lee – Withholding	✓	Quarterly Return AL AUBURN Annual Reconciliation AL AUBURN
AL	Bear Creek (City)	Bear Creek (City), Marion – Withholding	✓	Local Return
AL	Beaverton (City)	Beaverton (City) – Occupational License Fee	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Bessemer (City)	Bessemer, Jefferson – Withholding	✓	Quarterly Return Annual Reconciliation
AL	Birmingham City Occupational Privilege Tax (OPT)	Birmingham Employee Occupational Tax Withholding	✓	Form P.R.1 - Monthly Form Annual Occupational Tax Reconciliation - Annually
AL	Brilliant (Township)	Brilliant (Township), Marion – Withholding	✓	Local Return
AL	Fairfield (City)	Fairfield (City) – Occupational License Fee	✓	Local Return
AL	Gadsden (City)	Gadsden, Etowah – Withholding	✓	Local Tax Return – Quarterly Form G-3 (AL GADSDEN REC) – Annual Reconciliation
AL	Glencoe (City)	Glencoe (City), Etowah – Withholding	✓	Form G-1 (Monthly Return) Form G-3 (Annual Reconciliation)
AL	Goodwater (City)	Goodwater (City), Coosa – Withholding	✓	Form G-1 (Quarterly Return) Form G-3 (Annual Reconciliation)
AL	Guin (City)	Guin (City), Marion – Withholding	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Hackleburg	Hackleburg – Withholding	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Haleyville (City)	Haleyville (City), Marion – Withholding	✓	Local Tax Return – Quarterly
AL	Hamilton (City)	Hamilton (City), Marion – Withholding	✓	Local Tax Return – Quarterly
AL	Hobson (City)	Hobson (City)- Withholding	✓	Local Tax Return- Quarterly
AL	Irondale (City)	Irondale (City), Jefferson – Occupational License Fee	✓	Local Tax Return – Quarterly Form AL IRONDALE REC – Annual Reconciliation
AL	Leeds City Occupational Privilege Tax (OPT)	Leeds Employee Occupational Privilege Tax Withholding (OPT)	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Lynn (Winston County)	Lynn (Winston County) – Withholding	✓	Return
AL	Macon (County)	Macon (County) – Withholding	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Midfield (City)	Midfield, Jefferson – Withholding	✓	Monthly Return AL9997 Annual Reconciliation AL9997R
AL	Mosses (City)	Mosses (City) – Occupational License Fee	✓	Local Tax Return – Quarterly
AL	Notasulga (City)	Notasulga (City), Lee/Macon – Occupational License Fee	✓	Local Return
AL	Opelika (City)	Opelika, Lee – Withholding	✓	Form O-1 (Quarterly Return) Form O-3 (Annual Reconciliation)
AL	Rainbow City	Rainbow (City), Etowah – Withholding	✓	Form G-1 (Quarterly Return) Form G-3 (Annual Reconciliation)
AL	Red Bay (City)	Red Bay, Franklin – Withholding	✓	Local Return
AL	Shorter (City)	Shorter (City) – Withholding	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Southside (City)	Southside (City), Etowah – Withholding	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Sulligent (City)	Sulligent (City) – Occupational License Fee	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Tarrant (City)	Tarrant (City) – Occupational License Fee	✓	Monthly Return AL9997R Annual Reconciliation AL9997R
AL	Tuskegee (City)	Tuskegee (City), Macon – Withholding	✓	Local Tax Return – Quarterly Local Tax Return – Annual Reconciliation
AL	Wadley (City)	Wadley (City) – Occupational License Fee	✓	Local Return

Alaska Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
AK	Alaska Unemployment Insurance – Employer (SUI or SUTA)	Employer Unemployment Insurance Contribution	✓	Form TQ01C - Quarterly This is combined with the Employee contribution
AK	Alaska Unemployment Insurance – Employee (SUI or SUTA)	Employee Unemployment Insurance Contribution Alaska is one of the few states that requires an employee paid UI contribution	✓	Form TQ01C - Quarterly This is combined with the Employer contribution

Patriot’s Full Service Payroll in Alaska includes comprehensive quarter and year-end filing.

Arizona Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
AZ	Arizona Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UC-018 - Quarterly
AZ	Arizona Job Training Tax	Employer Job Training Tax This is assessed alongside Unemployment Insurance	✓	Form UC-018 - Quarterly
AZ	Arizona Special Assessment Tax	Employer Special Assessment Surcharge This is assessed alongside Unemployment Insurance *When applicable	✓	Form UC-018 - Quarterly
AZ	Arizona Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form A1-QRT - Quarterly Form A1-R - Annually

Patriot’s Full Service Payroll in Arizona includes comprehensive quarter and year-end filing.

Arkansas Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
AR	Arkansas Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form DWS-ARK-209B - Quarterly
AR	Arkansas Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form AR941M - Monthly Form AR941Q - Quarterly Form AR3MAR - Annual Reconciliation

Patriot’s Full Service Payroll in Arkansas includes comprehensive quarter and year-end filing.

California Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
CA	California Unemployment Insurance (UI or SUTA)	Employer Unemployment Insurance Tax	✓	Form DE 9 Form DE 9C
CA	California Employment Training Tax (ETT)	Employer Employment Training Tax	✓	Form DE 9 Form DE 9C
CA	California State Disability Insurance (SDI)	Employee State Disability Insurance Contribution This funds California's Paid Family Leave (PFL) program	✓	Form DE 9 Form DE 9C
CA	California Income Tax Withholding (PIT or SIT)	Employee California Personal Income Tax Withholding	✓	Form DE 9 Form DE 9C

Patriot’s Full Service Payroll in California includes comprehensive quarter and year-end filing. Please note: DE-9C will only be filed if the correct wage plan code is indicated on the employee: Employee claims exemption (religious, approved sole shareholder, or received 3rd-party sick pay).

Colorado Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
CO	Colorado Unemployment Insurance (SUI or SUTA)	Employer Paid Unemployment Insurance Tax	✓	Wage report filed electronically via MyUI Employer+ - Quarterly
CO	Colorado Paid Family & Medical Leave Insurance (FAMLI) - Employee Portion	Employee Paid Family & Medical Leave Insurance Premium Withholding	✓	Electronic Submission via My FAMLI+ Employer - Quarterly
CO	Colorado Paid Family & Medical Leave Insurance (FAMLI) - Employer Portion	Employer Paid Family & Medical Leave Insurance Premium	✓	Electronic Submission via My FAMLI+ Employer - Quarterly
CO	Colorado Solvency Surcharge	Employer Paid Solvency Surcharge This is added to the Unemployment Insurance Tax rate when the state's UI trust fund balance falls below a statutory threshold	✓	Reported and paid together with UI via MyUI Employer+ - Quarterly
CO	Colorado Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form DR 1094 - Monthly or Quarterly Form DR 1093 - Annual Reconciliation
CO	Colorado Support Surcharge	Employer Paid Support Surcharge This funds Employment Support, Benefit Recovery and Employment/Training Technology funds	✓	Reported and paid together with UI via MyUI Employer+ - Quarterly
CO	Denver OPT - Employee	Denver Employee Occupational Privilege Tax Withholding	✓	Form OPT - Monthly or Quarterly Form OPT Annual Reconciliation - Annually
CO	Denver OPT - Employer	Denver Employer Occupational Privilege Tax Withholding	✓	Form OPT - Monthly or Quarterly Form OPT Annual Reconciliation - Annually
CO	Glendale OPT - Employee	Glendale Employee Occupational Privilege Tax Withholding	✓	OPT Return - Monthly or Quarterly
CO	Glendale OPT - Employer	Glendale Employer Occupational Privilege Tax Withholding	✓	OPT Return - Monthly or Quarterly
CO	Greenwood Village OPT - Employee	Greenwood Village Employee Occupational Privilege Tax Withholding	✓	Occupational Privilege Tax Return - Quarterly
CO	Greenwood Village OPT - Employer	Greenwood Village Employer Occupational Privilege Tax Withholding	✓	Occupational Privilege Tax Return - Quarterly
CO	Sheridan OPT - Employee	Sheridan Employee Occupational Privilege Tax Withholding	✓	Occupational Privilege Tax Return - Monthly or Quarterly
CO	Sheridan OPT - Employer	Sheridan Employer Occupational Privilege Tax Withholding	✓	Occupational Privilege Tax Return - Monthly or Quarterly

Patriot’s Full Service Payroll in Colorado includes comprehensive quarter and year-end filing.

Connecticut Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
CT	Connecticut Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UC-2 - Quarterly Form UC-5A - Quarterly
CT	Connecticut Paid Leave (CTPL or PFML)	Employee Paid Family & Medical Leave Insurance Premium Withholding	✓	Electronic Submission via CT Paid Leave Authority - Quarterly
CT	Connecticut Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form CT-941 - Quarterly Form CT-W3 - Annual Reconciliation

Patriot’s Full Service Payroll in Connecticut includes comprehensive quarter and year-end filing.

District of Columbia Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms

DC	DC Unemployment Insurance (SUI or SUTA)	Employer Paid Unemployment Insurance Tax Contribution This includes the Administrative Funding Tax, as they are reported together on the same filing	✓	Form UC-30 - Quarterly
DC	DC Paid Family Leave (PFL) - Employer Portion	Employer Paid Family Leave Insurance Premium	✓	Electronic Submission - Quarterly
DC	DC Income Tax Withholding (SIT)	Employee Paid State Income Tax Withholding	✓	Form FR-900Q - Monthly or Quarterly Form FR-900A - Annual

Patriot’s Full Service Payroll in Washington DC includes comprehensive quarter and year-end filing.

Delaware Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
DE	Delaware Unemployment Insurance (SUI or SUTA)	Employer Paid Unemployment Insurance Tax	✓	Form UC-8 - Quarterly
DE	Delaware Paid Family and Medical Leave – Employee	Employee Paid Family & Medical Leave Insurance Premium Withholding	✓	Electronic Submission - Quarterly
DE	Delaware Paid Family and Medical Leave – Employer	Employer Paid Family & Medical Leave Insurance Premium	✓	Electronic Submission - Quarterly
DE	Delaware Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form W-1 - Monthly or Quarterly Form W1A - Eighth-Monthly Form W-3 - Annual Reconciliation
DE	Delaware Employment Training Tax (ETT)	Employer Paid Employment Training Fund Assessment (This is assessed alongside Unemployment Insurance)	✓	Form UC-8 - Quarterly
DE	Delaware Op & Tech Tax	Delaware Op & Tech Tax	✓	Form UC-8 - Quarterly
DE	Wilmington, DE (New Castle County) Withholding Tax	Wilmington Employer Withholding Tax	✓	Wilmington Employer Withholding Tax Return - Quarterly Wilmington Annual Reconciliation Form - Annual Reconciliation

Patriot’s Full Service Payroll in Delaware includes comprehensive quarter and year-end filing.

Florida Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
FL	Florida Reemployment Tax (SUI or SUTA)	Employer Paid Reemployment Tax	✓	Form RT-6 - Quarterly

Patriot’s Full Service Payroll in Florida includes comprehensive quarter and year-end filing.

Georgia Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
GA	Georgia Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form DOL-4N - Quarterly
GA	Georgia Administrative Assessment Tax	Employer Administrative Assessment Tax This is assessed alongside Unemployment Insurance	✓	Form DOL-4N - Quarterly
GA	Georgia Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form G-7 - Monthly or Quarterly / Form G-1003 - Annually

Patriot’s Full Service Payroll in Georgia includes comprehensive quarter and year-end filing.

Hawaii Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
HI	Hawaii Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UC-B6 - Quarterly
HI	Hawaii Employment And Training Tax (ETT)	Employer Employment And Training Assessment This is assessed alongside Unemployment Insurance	✓	Form UC-B6 - Quarterly
HI	Hawaii State Disability Insurance (SDI)	Employee State Disability Insurance Contribution	Calculated Only	Submitted by employer
HI	Hawaii Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form HW-14 - Monthly or Quarterly / Form HW-3 - Annual Reconciliation

Patriot’s Full Service Payroll in Hawaii includes comprehensive quarter and year-end filing.

Idaho Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
ID	Idaho Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form TX0201 - Quarterly
ID	Idaho Administrative Reserve	Employer Administrative Reserve Tax This is assessed alongside Unemployment Insurance	✓	Form TX0201 - Quarterly
ID	Idaho Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form 910 - Monthly or Quarterly / Form 967 - Annual Reconciliation
ID	Idaho Workforce Development	Employer Workforce Development Tax This is assessed alongside Unemployment Insurance	✓	Form TX0201 - Quarterly

Patriot’s Full Service Payroll in Idaho includes comprehensive quarter and year-end filing.

Illinois Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
IL	Illinois Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UI-3/40 - Quarterly / Form UI-3/40-MWR - Quarterly (25+ Employees)
IL	Illinois Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form IL-941 - Quarterly / Form IL-W-3 - Annual Reconciliation

Patriot’s Full Service Payroll in Illinois includes comprehensive quarter and year-end filing.

Indiana Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
IN	Indiana Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	SUTA Quarterly Report - Quarterly
IN	Indiana Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form WH-1 - Monthly or Quarterly / Form WH-3 - Annual Reconciliation
IN	All Indiana County Taxes	All Indiana counties with local withholding	✓	Included on WH-1

Patriot’s Full Service Payroll in Indiana includes comprehensive quarter and year-end filing.

Iowa Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
IA	Iowa Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form 65-5300 - Quarterly
IA	Iowa Reserve Fund	Iowa Reserve Fund Employer Assessment	✓	Included with Unemployment Report
IA	Iowa Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form 44-007 VSP - Quarterly / Form 44-007 - Annual Reconciliation

Patriot’s Full Service Payroll in Iowa includes comprehensive quarter and year-end filing.

Kansas Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
KS	Kansas Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form K-CNS 100 - Quarterly
KS	Kansas Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form KW-5 - Monthly or Quarterly / Form KW-3 - Annual Reconciliation

Patriot’s Full Service Payroll in Kansas includes comprehensive quarter and year-end filing.

Kentucky Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
KY	Kentucky Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UI-3 - Quarterly
KY	Kentucky Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form K-1 - Monthly or Quarterly / Form K-3 - Annual Reconciliation
KY	All Kentucky Local Taxes	Occupational License Fees for cities, counties, school districts, and TIFs	✓	Varies by jurisdiction

Patriot’s Full Service Payroll in Kentucky includes comprehensive quarter and year-end filing.

Louisiana Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
LA	Louisiana Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form LDOL-ES4 - Quarterly
LA	Louisiana Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form L-1 - Monthly or Quarterly / Form L-3 - Annual Reconciliation

Patriot’s Full Service Payroll in Louisiana includes comprehensive quarter and year-end filing.

Maine Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
ME	Maine Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form ME UC-1 - Quarterly
ME	Maine Competitive Skills Scholarship Fund	Employer Competitive Skills Scholarship Fund Assessment This is assessed alongside Unemployment Insurance	✓	Form ME UC-1 - Quarterly
ME	Maine Paid Family and Medical Leave – Employee	Employee Paid Family & Medical Leave Insurance Premium Withholding	✓	Electronic Submission - Quarterly
ME	Maine Paid Family and Medical Leave – Employer	Employer Paid Family & Medical Leave Insurance Premium	✓	Electronic Submission - Quarterly
ME	Maine Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form ME 941 - Monthly or Quarterly / Form W-3ME - Annual Reconciliation
ME	Maine Unemployment Program Administrative Fund	Employer Unemployment Program Administrative Fund Assessment This is assessed alongside Unemployment Insurance	✓	Form ME UC-1 - Quarterly

Patriot’s Full Service Payroll in Maine includes comprehensive quarter and year-end filing.

Maryland Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Form(s)
MD	Maryland Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form DLLR/DUI 15 - Quarterly
MD	Maryland Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form MW506 - Monthly or Quarterly / Form MW508 - Annual Reconciliation
MD	All Maryland County Taxes	All Maryland counties with local income tax withholding	✓	Form MW506 - Monthly or Quarterly / Form MW508 - Annual Reconciliation

Patriot’s Full Service Payroll in Maryland includes comprehensive quarter and year-end filing.

Massachusetts Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
MA	Massachusetts Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Electronic Submission - Quarterly
MA	Massachusetts COVID-19 Recovery Assessment	Employer COVID-19 Recovery Assessment	✓	Electronic Submission - Quarterly
MA	Massachusetts Employer Medical Assistance Contributions	Employer Medical Assistance Contributions	✓	Electronic Submission - Quarterly
MA	Massachusetts Employer Medical Assistance Contribution Supplement	EMAC Supplemental	✓	Electronic Submission - Quarterly
MA	Massachusetts Paid Family and Medical Leave (PFML) - Employer Portion	Employer Paid Family & Medical Leave Insurance Premium	✓	Electronic Submission - Quarterly
MA	Massachusetts Paid Family and Medical Leave (PFML) - Employee Portion	Employee Paid Family & Medical Leave Insurance Premium Withholding	✓	Electronic Submission - Quarterly
MA	Massachusetts Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form M-941 - Monthly or Quarterly / Form M-3 - Annual Reconciliation / W-2 Copy 1
MA	Massachusetts Workforce Training Fund	Employer Workforce Training Fund Assessment	✓	Electronic Submission - Quarterly

Patriot’s Full Service Payroll in Massachusetts includes comprehensive quarter and year-end filing.

Michigan Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
MI	Michigan Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UIA 1028 - Quarterly
MI	Michigan Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form 5080 - Monthly or Quarterly / Form 5081 - Annual Reconciliation / MI W-2
MI	Albion City Withholding	Albion Employee Withholding	✓	Form AL-941 - Quarterly / Form AL-W3 - Annual Reconciliation
MI	Battle Creek City Withholding	Battle Creek Employee Withholding	✓	Form BC-941 - Monthly or Quarterly / Form BC-W3 - Annual Reconciliation
MI	Benton Harbor City Withholding	Benton Harbor Employee Withholding	✓	Form BH-941 - Quarterly / Form BH-W3 - Annual Reconciliation
MI	Big Rapids City Withholding	Big Rapids Employee Withholding	✓	Form BR-941 - Quarterly / Form BR-W3 - Annual Reconciliation
MI	Detroit City Withholding	Detroit Employee Withholding	✓	Form DW-1 - Monthly or Quarterly / Form DW-3 - Annual Reconciliation
MI	East Lansing City Withholding	East Lansing Employee Withholding	✓	Form EL-941 - Quarterly / Form EL-W3 - Annual Reconciliation
MI	Flint City Withholding	Flint Employee Withholding	✓	Form FL-941 - Quarterly / Form FL-W3 - Annual Reconciliation
MI	Grand Rapids City Withholding	Grand Rapids Employee Withholding	✓	Form GR-941 - Monthly or Quarterly / Form GR-W3 - Annual Reconciliation
MI	Grayling City Withholding	Grayling Employee Withholding	✓	Form GY-941 - Quarterly / Form GY-W3 - Annual Reconciliation
MI	Hamtramck City Withholding	Hamtramck Employee Withholding	✓	Form HK-941 - Quarterly / Form HK-W3 - Annual Reconciliation
MI	Highland Park City Withholding	Highland Park Employee Withholding	✓	Form HP-941 - Quarterly / Form HP-W3 - Annual Reconciliation
MI	Hudson City Withholding	Hudson Employee Withholding	✓	Form HU-941 - Quarterly / Form HU-W3 - Annual Reconciliation
MI	Ionia City Withholding	Ionia Employee Withholding	✓	Form IO-941 - Quarterly / Form IO-W3 - Annual Reconciliation
MI	Jackson City Withholding	Jackson Employee Withholding	✓	Form JK-941 - Quarterly / Form JK-W3 - Annual Reconciliation
MI	Lansing City Withholding	Lansing Employee Withholding	✓	Form LN-941 - Monthly or Quarterly / Form LN-W3 - Annual Reconciliation
MI	Lapeer City Withholding	Lapeer Employee Withholding	✓	Form LP-941 - Quarterly / Form LP-W3 - Annual Reconciliation
MI	Muskegon City Withholding	Muskegon Employee Withholding	✓	Form MK-941 - Quarterly / Form MK-W3 - Annual Reconciliation
MI	Muskegon Heights City Withholding	Muskegon Heights Employee Withholding	✓	Form MH-941 - Quarterly / Form MH-W3 - Annual Reconciliation
MI	Pontiac City Withholding	Pontiac Employee Withholding	✓	Form PT-941 - Quarterly / Form PT-W3 - Annual Reconciliation
MI	Port Huron City Withholding	Port Huron Employee Withholding	✓	Form PH-941 - Quarterly / Form PH-W3 - Annual Reconciliation
MI	Portland City Withholding	Portland Employee Withholding	✓	Form PO-941 - Quarterly / Form PO-W3 - Annual Reconciliation
MI	Saginaw City Withholding	Saginaw Employee Withholding	✓	Form SA-941 - Quarterly / Form SA-W3 - Annual Reconciliation
MI	Springfield City Withholding	Springfield Employee Withholding	✓	Form SP-941 - Quarterly / Form SP-W3 - Annual Reconciliation
MI	Walker City Withholding	Walker Employee Withholding	✓	Form WK-941 - Quarterly / Form WK-W3 - Annual Reconciliation

Patriot’s Full Service Payroll in Michigan includes comprehensive quarterly and annual employer filings.

Minnesota Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
MN	Minnesota Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Electronic Submission via UI e-Services - Quarterly
MN	Minnesota Additional Assessment	Employer Additional Unemployment Assessment	✓	Reported with UI via UI e-Services - Quarterly
MN	Minnesota Federal Loan Interest Assessment	Employer Interest Assessment on Federal Loan	✓	Reported with UI via UI e-Services - Quarterly (*when applicable)
MN	Minnesota Paid Family and Medical Leave (PFML) - Employer Portion	Employer Paid Family & Medical Leave Insurance Premium	✓	Electronic Submission - Quarterly
MN	Minnesota Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form MW-1 - Monthly or Quarterly / Form MW-3 - Annual Reconciliation
MN	Minnesota Workforce Enhancement Fee	Employer Workforce Enhancement Fee	✓	Included with UI via UI e-Services - Quarterly

Patriot’s Full Service Payroll in Minnesota includes comprehensive quarter and year-end filing.

Mississippi Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
MS	Mississippi Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UI-2/3 - Quarterly
MS	Mississippi Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form 89-105 - Monthly or Quarterly / Form 89-140 - Annual Reconciliation
MS	Mississippi Workforce Training Enhancement	Employer Workforce Training Enhancement	✓	Included with Form UI-2/3 - Quarterly

Patriot’s Full Service Payroll in Mississippi includes comprehensive quarter and year-end filing.

Missouri Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
MO	Missouri Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form MO-941 - Monthly or Quarterly / Form MO-W3 - Annual Reconciliation / W-2
MO	Missouri Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form MODES-4 - Quarterly (Electronic Submission)
MO	Kansas City (City) Earnings Tax Withholding	Kansas City Employee Earnings Tax Withholding (Only if a work location is in Kansas City)	✓	Form RD-110 - Quarterly / Form RD-113 - Annual Reconciliation
MO	St. Louis (City) Employee Earnings Tax Withholding	St. Louis Employee Earnings Tax Withholding (Only if a work location is in St. Louis)	✓	Form W-10 - Quarterly / Form W-3 - Annual Reconciliation
MO	St. Louis Payroll Expense Tax	St. Louis Employer Payroll Expense Tax	✓	Form P-10 - Quarterly

Patriot’s Full Service Payroll in Missouri includes automatic calculation, payment, and filing of quarterly and year-end payroll taxes.

Montana Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
MT	Montana Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UI-5 - Quarterly / Form UI-3 - Quarterly (Electronic Submission)
MT	Montana Administrative Fund Tax	Employer Administrative Fund Tax Assessment	✓	Included in UI reporting (Form UI-5/3) - Quarterly
MT	Montana Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form MW-1 - Monthly or Quarterly / Form MW-3 - Annual Reconciliation / W-2

Patriot’s Full Service Payroll in Montana includes comprehensive quarter and year-end filing.

Nebraska Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NE	Nebraska Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	UIConnect - Electronic Submission - Quarterly
NE	Nebraska Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form 941N - Monthly or Quarterly / Form W-3N - Annual Reconciliation

Patriot’s Full Service Payroll in Nebraska includes comprehensive quarter and year-end filing.

Nevada Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NV	Nevada Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form NUCS 4072 - Quarterly
NV	Nevada Bond Surcharge	Employer Bond Surcharge (Bypass Tax Code)	✓	Form NUCS 4072 (included with UI) - Quarterly
NV	Nevada Career Enhancement Program	Employer Career Enhancement Program Assessment	✓	Form NUCS 4072 (included with UI) - Quarterly

Patriot’s Full Service Payroll in Nevada includes comprehensive quarter and year-end filing.

*The Nevada MBT Financial Institution tax and the Nevada MBT General Business tax are not calculated or remitted by Patriot.

New Hampshire Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NH	New Hampshire Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Electronic Submission via NHUIS - Quarterly
NH	New Hampshire Administrative Contribution	Employer Administrative Contribution	✓	Electronic Submission via NHUIS - Quarterly

Patriot’s Full Service Payroll in New Hampshire includes comprehensive quarter and year-end filing.

New Jersey Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NJ	Jersey City Employee Earnings Tax Withholding	Jersey City Employee Earnings Tax Withholding	✓	Electronic Submission - Quarterly
NJ	New Jersey Unemployment Insurance (SUI or SUTA) - Employer	Employer Unemployment Insurance Tax	✓	Form NJ927 - Quarterly / Form WR30 - Quarterly
NJ	New Jersey State Disability Insurance (SDI) - Employer	Employer State Disability Insurance Tax	✓	Form NJ927 - Quarterly / Form WR30 - Quarterly
NJ	New Jersey Family Leave Insurance (FLI)	Employee Family Leave Insurance Premium Withholding	✓	Form NJ927 - Quarterly / Form WR30 - Quarterly
NJ	New Jersey State Disability Insurance (SDI) - Employee	Employee State Disability Insurance Contribution	✓	Form NJ927 - Quarterly / Form WR30 - Quarterly
NJ	New Jersey Unemployment Insurance (SUI or SUTA) - Employee	Employee Unemployment Insurance Contribution	✓	Form NJ927 - Quarterly / Form WR30 - Quarterly
NJ	New Jersey Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form NJ500 - Monthly / Form NJ-W-3 - Annual Reconciliation
NJ	New Jersey Workforce Development/Supplemental Workforce Funds	Employer Workforce Development Assessment	✓	Form NJ927 - Quarterly / Form WR30 - Quarterly

Patriot’s Full Service Payroll in New Jersey includes comprehensive quarter and year-end filing.

*Patriot does not calculate or file Newark local payroll taxes.

New Mexico Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NM	New Mexico Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form ES-903A - Quarterly
NM	New Mexico Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form CRS-1 - Monthly or Quarterly / Form RPD-41072 - Annual Reconciliation
NM	New Mexico Worker's Compensation (Employee)	Employee Worker's Compensation Fee	✓	Included with Form CRS-1 - Monthly or Quarterly
NM	New Mexico Worker's Compensation Assessment Fee (Employer)	Employer Worker's Compensation Fee	✓	Included with Form CRS-1 - Monthly or Quarterly

Patriot’s Full Service Payroll in New Mexico includes comprehensive quarter and year-end filing.

New York Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NY	New York Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form NYS-45 - Quarterly
NY	New York City Income Tax Withholding	New York City Resident Employee Withholding	✓	Filed with Form NYS-45 - Quarterly / Form NYS-1 - Monthly (if qualified)
NY	New York Employer Compensation Expense Tax (ECEP)	New York Employer Compensation Expense Program Tax	Calculated only	Filed by employer
NY	New York Paid Family Leave (PFL) Benefits	Employee New York Paid Family Leave Benefits Premium	Calculated only	Insurance - Filed by employer
NY	New York Re-employment Service Fund	Employer Re-employment Service Fund Contribution	✓	Included in Form NYS-45 - Quarterly
NY	New York State Disability Insurance (SDI)	Employee State Disability Insurance	Calculated only	Insurance - Filed by employer
NY	New York Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form NYS-45 - Quarterly / Form NYS-1 - Monthly (if qualified)
NY	Yonkers Income Tax Withholding	Yonkers Employee Withholding	✓	Filed with Form NYS-45 - Quarterly / Form NYS-1 - Monthly (if qualified)

Patriot’s Full Service Payroll in New York includes comprehensive quarter and year-end filing. *Patriot does not calculate or file MCTMT or Waterfront local taxes.

North Carolina Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
NC	North Carolina Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form NCUI 101 - Quarterly
NC	North Carolina Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form NC-5 - Monthly or Quarterly / Form NC-3 - Annual Reconciliation

Patriot’s Full Service Payroll in North Carolina includes comprehensive quarter and year-end filing.

North Dakota Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
ND	North Dakota Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form SFN 41263 - Quarterly
ND	North Dakota Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form 306 - Monthly or Quarterly

Patriot’s Full Service Payroll in North Dakota includes comprehensive quarter and year-end filing.

Ohio Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
OH	Ohio Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form OH IT 501 - Monthly or Quarterly / Form IT 941 - Quarterly / Form IT 3 - Annual Reconciliation
OH	Ohio Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form JFS 20125 - Quarterly
OH	All School District Taxes	All School District Taxes Withholding	✓	Included with Form OH IT 941 and IT 3 - Quarterly
OH	All Local Taxes in Ohio	All Local Taxes in Ohio Withholding	✓	RITA, CCA, or individual city forms - Quarterly (varies)
OH	All JEDD Taxes	All JEDD Taxes Withholding	✓	Varies by JEDD authority (electronic or paper)
OH	All JEDZ Taxes	All JEDZ Taxes Withholding	✓	Varies by JEDZ authority (electronic or paper)

Patriot’s Full Service Payroll in Ohio includes comprehensive quarter and year-end filing.

Oklahoma Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
OK	Oklahoma Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form OES-3 - Quarterly
OK	Oklahoma Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form WTH 10001 - Monthly or Quarterly / Form WTH 10003 - Annual Reconciliation

Patriot’s Full Service Payroll in Oklahoma includes comprehensive quarter and year-end filing.

Oregon Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
OR	Canby City Withholding	Canby Employee Withholding	✓	Local Quarterly Tax Return - Quarterly
OR	Eugene Community Safety Payroll Tax (Employee)	Eugene Employee Community Safety Payroll Tax	✓	Form OR EUG-PY-2 - Quarterly
OR	Eugene Community Safety Payroll Tax (Employer)	Eugene Employer Community Safety Payroll Tax	✓	Form OR EUG-PY-1 - Quarterly
OR	Lane Transit Tax	Lane Transit District Excise Tax	✓	Form OR OQ - Quarterly
OR	Metro Supportive Housing Services Income Tax	Metro Supportive Housing Services Tax Withholding	✓	Form OR WSHS-QR - Quarterly / Form OR WSHS-AR - Annual Reconciliation
OR	Multnomah County Preschool for All Income Tax	Multnomah County Preschool for All Tax Withholding	✓	Form OR WPFA-QR - Quarterly / Form OR WPFA-AR - Annual Reconciliation
OR	Oregon Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form OED OQ - Quarterly
OR	Oregon Paid Family and Medical Leave (PFML) - Employee	Employee Paid Family & Medical Leave Insurance Premium Withholding	✓	Form OR OQ - Quarterly
OR	Oregon Paid Family and Medical Leave (PFML) - Employer	Employer Paid Family & Medical Leave Insurance Premium	✓	Form OR OQ - Quarterly
OR	Oregon Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form OQ - Quarterly / Form WR - Annually
OR	Oregon Statewide Transit Tax	Oregon Employee Statewide Transit Tax	✓	Form STT-1 (filed with OQ) - Quarterly
OR	Oregon Worker's Compensation (Employee)	Employee Worker's Benefit Fund Assessment	✓	Form OQ - Quarterly
OR	Oregon Worker's Compensation (Employer)	Employer Worker's Benefit Fund Assessment	✓	Form OQ - Quarterly
OR	Sandy City Withholding	Sandy Employee Withholding	✓	Local Quarterly Tax Return - Quarterly
OR	South Clackamas Transportation District	South Clackamas Transportation District Transit Tax	✓	Form OR SCTD - Quarterly
OR	Trimet Excise Tax	Trimet Employer Excise Tax	✓	Form OR OQ - Quarterly
OR	Wilsonville City Withholding	Wilsonville Employee Withholding	✓	Form OR WILSONVILLE - Quarterly

Patriot’s Full Service Payroll in Oregon includes comprehensive quarter and year-end filing.

Pennsylvania Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
PA	Pennsylvania Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UC-2 - Quarterly / Form UC-2A - Quarterly
PA	Pennsylvania Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form PA-W3 - Quarterly / Form PA-501 - Monthly or Quarterly / Form PA-501R / Form REV-1667 - Annual Reconciliation
PA	All Pennsylvania Local Taxes	Patriot supports all Pennsylvania local income taxes	✓	Varies by tax agency

Patriot’s Full Service Payroll in Pennsylvania includes comprehensive quarter and year-end filing.

Rhode Island Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
RI	Rhode Island Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form TX-17 - Quarterly
RI	Rhode Island Temporary Disability Insurance (TDI)	Employee TDI and Caregiver Leave Fund Contribution	✓	Form TX-17 - Quarterly
RI	Rhode Island Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form RI-941 - Quarterly / Form RI-W3 - Annual Reconciliation

Patriot’s Full Service Payroll in Rhode Island includes comprehensive quarter and year-end filing.

South Carolina Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
SC	South Carolina Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form WH-1605 - Quarterly (Quarters 1-3) / Form WH-1606 - Quarterly (Q4 & Annual Reconciliation)
SC	South Carolina Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Electronic Submission - Quarterly
SC	South Carolina Contingency Assessment Tax	Employer Contingency Assessment Tax	✓	Electronic Submission - Quarterly

Patriot’s Full Service Payroll in South Carolina includes comprehensive quarter and year-end filing.

South Dakota Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
SD	South Dakota Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form DLR-UID-21 - Quarterly
SD	South Dakota Administrative Fee	Employer Administrative Fee	✓	Included on Form DLR-UID-21 - Quarterly
SD	South Dakota Employer Investment Fee Tax	Employer Investment Fee	✓	Included on Form DLR-UID-21 - Quarterly
SD	South Dakota Trust Fund Surcharge	Employer Additional Unemployment Surcharge	✓	Included on Form DLR-UID-21 - Quarterly

Patriot’s Full Service Payroll in South Dakota includes comprehensive quarter and year-end filing.

Tennessee Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
TN	Tennessee Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form LB-0456 - Quarterly

Patriot’s Full Service Payroll in Tennessee includes comprehensive quarter and year-end filing.

Texas Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
TX	Texas Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form C-3 - Quarterly

Patriot’s Full Service Payroll in Texas includes comprehensive quarter and year-end filing.

Utah Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
UT	Utah Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form 33H - Quarterly
UT	Utah Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form TC-941 - Monthly or Quarterly

Patriot’s Full Service Payroll in Utah includes comprehensive quarter and year-end filing.

Vermont Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
VT	Vermont Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form C-101 - Quarterly
VT	Vermont Child Care Contribution (CCC) - Employee	Employee Child Care Contribution	✓	Included in Form WHT-436 - Quarterly
VT	Vermont Child Care Contribution (CCC) - Employer	Employer Child Care Contribution	✓	Included in Form WHT-436 - Quarterly
VT	Vermont Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form WHT-436 - Quarterly

Patriot Software does not calculate or remit the Vermont Health Care Fund Contribution Assessment

Patriot’s Full Service Payroll in Vermont includes comprehensive quarter and year-end filing.

Virginia Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
VA	Virginia Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form VEC-FC-20 - Quarterly
VA	Virginia Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form VA-5 - Monthly or Quarterly

Patriot’s Full Service Payroll in Virginia includes comprehensive quarter and year-end filing.

Washington Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
WA	Washington Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Quarterly Tax and Wage Report - Quarterly
WA	Washington Employer Family Leave Insurance	Employer Paid Family Leave Insurance Premium	✓	Electronic Submission - Quarterly
WA	Washington Industrial Insurance (Employer)	Employer Labor and Industries Assessment	✓	Quarterly Report of Hours & Premiums - Quarterly
WA	Washington Long-Term Care Insurance	Employee Long Term Care Insurance Premium	✓	Electronic Submission - Quarterly
WA	Washington Paid Family & Medical Leave (PFML) - Employee	Employee Paid Family Leave Insurance Premium Withholding	✓	Electronic Submission - Quarterly
WA	Washington Employment Administration Fund (Employer)	Employer Employment Administration Fund Assessment	✓	Part of Quarterly Tax and Wage Report - Quarterly

Patriot’s Full Service Payroll in Washington includes comprehensive quarter and year-end filing.

West Virginia Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
WV	Charleston City Service Fee	Charleston Employee City Service Fee Withholding	✓	City of Charleston - City Service Fee Employer Remittance - Quarterly
WV	Fairmont City Tax	Fairmont Employee Street Maintenance Charge Withholding	✓	City of Fairmont Street Maintenance Charge Remittance Form - Quarterly
WV	Glen Dale City Service Fee	Glen Dale Employee Service/User Fee Withholding	✓	Worker City Service/User Fee Remittance Form - Quarterly
WV	Huntington Service Fee	Huntington Employee Service Fee Withholding	✓	City of Huntington Employer Worksheet - Quarterly
WV	Madison City Service Fee	Madison Employee Service Fee Withholding	✓	FORM CSF - Quarterly
WV	Montgomery City Service Fee	Montgomery Employee Service Fee Withholding	✓	Varies by city
WV	Morgantown City Service Fee	Morgantown Employee Service Fee Withholding	✓	Varies by city
WV	Parkersburg City Service Fee	Parkersburg Employee Service Fee Withholding	✓	Varies by city
WV	Romney City Tax	Romney Employee Annual Service Fee Withholding	✓	Varies by city
WV	Smithers City Service Fee	Smithers Employee Service Fee Withholding	✓	Varies by city
WV	Weirton City Tax	Weirton Employee Withholding	✓	Local Quarterly Tax Return - Quarterly
WV	West Virginia Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UC-201 - Quarterly
WV	West Virginia Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form IT-101Q - Monthly or Quarterly / Form IT-103 - Annual Reconciliation
WV	Wheeling City Service Fee	Wheeling Employee City Service Fee Withholding	✓	City of Wheeling - City Service Fee Employer Remittance - Quarterly

Patriot’s Full Service Payroll in West Virginia includes quarterly filings for unemployment and state withholding, along with supported city service fees where applicable.

Wisconsin Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
WI	Wisconsin Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form UCT-101 - Quarterly
WI	Wisconsin Income Tax Withholding (SIT)	Employee State Income Tax Withholding	✓	Form WT-6 - Monthly or Quarterly / Form WT-7 - Annual Reconciliation

Patriot’s Full Service Payroll in Wisconsin includes comprehensive quarter and year-end filing.

Wyoming Taxes Calculated and Filed

State	Tax	Description	Full Service Filing	Forms
WY	Wyoming Unemployment Insurance (SUI or SUTA)	Employer Unemployment Insurance Tax	✓	Form WYO056 - Quarterly
WY	Wyoming Worker's Compensation (Employer)	Employer Worker's Compensation Assessment	✓	Form WYO058 - Quarterly

Patriot’s Full Service Payroll in Wyoming includes comprehensive quarter and year-end filing.