Which State and Local Payroll Taxes Are Calculated and What Are Filed 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, can count on Patriot to collect, deposit and file your federal, state, and local taxes for your business –including year-end tax filings when 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 packet, you’ll see the paper version 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	Withholding for federal income tax	✓	Form 941 Form W-2
Federal	Social Security	Employer/Employee Social Security tax	✓	Form 941 Form W-2 Form W-3
Federal	Medicare	Employer/Employee Medicare tax	✓	Form 941 Form W-2 Form W-3
Federal	FUTA	Federal Unemployment Tax Assessment	✓	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	Alabama – Employer Unemployment	✓	UC-CR4
AL	Alabama Unemployment	Alabama – Employer Employment Security Assessment (ESA)	✓	UC-CR4
AL	Alabama State Tax	Alabama – Employee Withholding	✓	A-1 A-3
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)	Birmingham (City), Jefferson – Occupational Tax	✓	Monthly Return Annual Reconciliation AL BIRMINGHAM R
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	✓	Monthly Return AL GADSDEN REC Form G-3 (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	✓	Return
AL	Hamilton (City)	Hamilton (City), Marion – Withholding	✓	Monthly Return Annual Reconciliation
AL	Irondale (City)	Irondale (City), Jefferson – Occupational License Fee	✓	Monthly Return Annual Reconciliation AL IRONDALE REC
AL	Leeds (City)	Leeds (City) – Occupation (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	✓	Monthly Return Annual Reconciliation
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	✓	Monthly/Quarterly 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	Alaska – Employer Unemployment	✓	Form TQ01C
AK	Alaska SUI	Alaska – Employee Unemployment	✓	Form TQ01C

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	Arizona – Employer Unemployment	✓	Form UC-018
AZ	Arizona Job Training Tax	Arizona – Job Training	✓	Form UC-018
AZ	Arizona Special Assessment Tax	Arizona – Employer Special Assessment Surcharge	✓	Form UC-018
AZ	Arizona State Tax	Arizona – Employee Withholding	✓	Form A1-QRT Form A1-R

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	Arkansas – Employer Unemployment	✓	Form DWS-ARK-209B
AR	Arkansas State Tax	Arkansas – Employee Withholding	✓	Form AR941M/Q Form AR3MAR

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	California – Employer Unemployment	✓	Form DE 9 Form DE 9C
CA	California Employment Training Tax	California – Employer Employment Training	✓	Form DE 9 Form DE 9C
CA	California SDI	California – Employee Disability	✓	Form DE 9 Form DE 9C
CA	California State Tax	California – Employee 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	Employer-paid unemployment insurance	✓	UITR-1 UITR-1a
CO	Paid Family and Medical Leave – Employee	Employee-paid family and medical leave insurance	✓	Electronic Submission
CO	Paid Family and Medical Leave – Employer	Employer-paid family and medical leave insurance	✓	Electronic Submission
CO	Solvency Surcharge	Employer-paid solvency tax surcharge	✓	UITR-1
CO	State Income Tax Withholding	Employee state income tax withholding	✓	DR 1094
CO	Support Surcharge	Employer-paid support surcharge	✓	UITR-1
CO	Denver – Employee OPT	Denver Occupational Privilege Tax – Employee	✓	Monthly Return Quarterly Return Annual Return
CO	Denver – Employer OPT	Denver Occupational Privilege Tax – Employer	✓	Monthly Return Quarterly Return Annual Return
CO	Glendale – Employee OPT	Glendale Occupational Privilege Tax – Employee	✓	OPT Return
CO	Glendale – Employer OPT	Glendale Occupational Privilege Tax – Employer	✓	OPT Return
CO	Greenwood Village – Employee OPT	Greenwood Village Occupational Privilege Tax – Employee	✓	Occupational Privilege Tax Return
CO	Greenwood Village – Employer OPT	Greenwood Village Occupational Privilege Tax – Employer	✓	Occupational Privilege Tax Return
CO	Sheridan – Employee OPT	Sheridan Occupational Privilege Tax – Employee	✓	Occupational Privilege Tax Return
CO	Sheridan – Employer OPT	Sheridan Occupational Privilege Tax – Employer	✓	Occupational Privilege Tax Return

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	Connecticut – Employer Unemployment	✓	Form UC-2 Form UC-5A
CT	Connecticut Paid Leave	Connecticut – Employee Paid Family and Medical Leave	✓	Electronic Submission
CT	Connecticut State Tax	Connecticut – Employee Withholding	✓	Form CT-941 Form CT-W3

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 Administrative Funding Tax	District Of Columbia – Administrative Funding Assessment	✓	Form UC-30
DC	District of Columbia	District Of Columbia – Employer Unemployment	✓	Form UC-30 Form UC-30H
DC	District of Columbia Paid Family Leave	District Of Columbia – Employer Family Leave Insurance	✓	Electronic Submission
DC	District of Columbia Tax	District Of Columbia – Employee Withholding	✓	Form FR-900Q Form FR-900A

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	Delaware – Employer Unemployment	✓	Form UC-8
DE	Delaware Paid Family and Medical Leave – Employee	Delaware – Employee Paid Leave Insurance	✓	Electronic Submission
DE	Delaware Paid Family and Medical Leave – Employer	Delaware – Employer Paid Leave Insurance	✓	Electronic Submission
DE	Delaware State Tax	Delaware – Employee Withholding	✓	Form W-1 Form W-3
DE	Delaware Training Tax	Delaware – Employment Training Fund	✓	Form UC-8
DE	Wilmington	Wilmington, New Castle – Employer Withholding	✓	Wilmington Employer Withholding Tax Return Wilmington Annual Reconciliation Form

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	Florida – Employer Unemployment	✓	Form RT-6

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	Georgia – Employer Unemployment	✓	Form DOL-4N
GA	Georgia Administrative Assessment Tax	Georgia – Employer Assessment	✓	Form DOL-4N
GA	Georgia State Tax	Georgia – Employee Withholding	✓	Form G-7 Form G-1003

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	Hawaii – Employer Unemployment	✓	Form UC-B6
HI	Hawaii Employment And Training Tax	Hawaii – Employer Employment & Training Assessment	✓	Form UC-B6
HI	Hawaii SDI	Hawaii – Employee Disability	Calculated Only	Submitted by employer
HI	Hawaii State Tax	Hawaii – Employee Withholding	✓	Form HW-14 Form HW-3

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	Idaho – Employer Unemployment	✓	Form TX0201
ID	Idaho Administrative Reserve	Idaho – Administrative Reserve	✓	Form TX0201
ID	Idaho State Tax	Idaho – Employee Withholding	✓	Form 910 Form 967
ID	Idaho Workforce Development	Idaho – Employer Workforce Development	✓	Form TX0201

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	Illinois – Employer Unemployment	✓	UI-3/40 UI-3/40-MWR (25+ Employees)
IL	Illinois State Tax	Illinois – Employee Withholding	✓	IL-941 IL-W-3

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	Indiana – Employer Unemployment	✓	SUTA Quarterly Report
IN	Indiana State Tax	Indiana – Employee Withholding	✓	WH-1 WH-3
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	Iowa – Employer Unemployment	✓	Quarterly Contribution & Payroll Report
IA	Iowa Reserve Fund	Iowa Reserve Fund	✓	Included with Unemployment Report
IA	Iowa State Tax	Iowa – Employee Withholding	✓	Filed electronically Quarterly & Annually

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	Kansas – Employer Unemployment	✓	K-CNS 100 K-CNS 101
KS	Kansas State Tax	Kansas – Employee Withholding	✓	KWT-1 K-5

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	Kentucky – Employer Unemployment	✓	UI-3
KY	Kentucky State Tax	Kentucky – Employee Withholding	✓	K-1 K-1E
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	Louisiana – Employer Unemployment	✓	LDOL-ES4
LA	Louisiana State Tax	Louisiana – Employee Withholding	✓	L-1, L-3

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	Maine – Employer Unemployment	✓	Form ME UC-1
ME	Maine Competitive Skills Scholarship Fund	Maine – Competitive Skills Scholarship Fund Assessment	✓	Form ME UC-1
ME	Maine Paid Family and Medical Leave – Employee	Maine – Employee Paid Leave Insurance	✓	Electronic submission
ME	Maine Paid Family and Medical Leave – Employer	Maine – Employer Paid Leave Insurance	✓	Electronic submission
ME	Maine State Tax	Maine – Employee Withholding	✓	Form ME 941
ME	Maine Unemployment Program Administrative Fund	Maine – Unemployment Program Administrative Fund Assessment	✓	Form ME UC-1

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	Maryland – Employer Unemployment	✓	Form DLLR/DUI 15
MD	Maryland State Tax	Maryland – Employee Withholding	✓	Form MW506
MD	All Maryland County Taxes	All Maryland counties with local income tax withholding	✓	Form MW506

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	Employer Unemployment	✓	Electronic submission
MA	Massachusetts COVID-19 Recovery Assessment	Employer COVID-19 Recovery Assessment	✓	Electronic submission
MA	Massachusetts Employer Medical Assistance Contributions	Employer Health Insurance	✓	Electronic submission
MA	Massachusetts Emloyer Medical Assistance Contribution Supplement	EMAC Supplemental	✓	Electronic submission
MA	Massachusetts Paid Family and Medical Leave – Employer	Employer Medical Leave Insurance	✓	Electronic submission
MA	Massachusetts Paid Family and Medical Leave – Employee	Employee Medical Leave Insurance	✓	Electronic submission
MA	Massachusetts State Tax	Employee Withholding	✓	M-941, M-3, W-2 Copy 1
MA	Massachusetts Workforce Training Fund	Workforce Training Fund	✓	Electronic submission

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	Employer Unemployment	✓	UIA 1028 (quarterly wage/tax)
MI	Michigan State Tax	Employee Withholding	✓	5080 (monthly/quarterly), 5081 (annual), MI W-2
MI	Albion	Albion, Calhoun — Withholding	✓	AL-941 (quarterly), AL-W3 (annual)
MI	Battle Creek	Battle Creek, Calhoun — Withholding	✓	BC-941 (monthly/quarterly), BC-W3 (annual)
MI	Benton Harbor	Benton Harbor, Berrien — Withholding	✓	BH-941, BH-W3
MI	Big Rapids	Big Rapids, Mecosta — Withholding	✓	BR-941, BR-W3
MI	Detroit	Detroit, Wayne — Withholding	✓	DW-1 (monthly/quarterly), DW-3 (annual)
MI	East Lansing	East Lansing, Ingham/Clinton — Withholding	✓	EL-941, EL-W3
MI	Flint	Flint, Genesee — Withholding	✓	FL-941, FL-W3
MI	Grand Rapids	Grand Rapids, Kent — Withholding	✓	GR-941, GR-W3
MI	Grayling	Grayling, Crawford — Withholding	✓	GY-941, GY-W3
MI	Hamtramck	Hamtramck, Wayne — Withholding	✓	HK-941, HK-W3
MI	Highland Park	Highland Park, Wayne — Withholding	✓	HP-941, HP-W3
MI	Hudson	Hudson, Lenawee — Withholding	✓	HU-941, HU-W3
MI	Ionia	Ionia, Ionia — Withholding	✓	IO-941, IO-W3
MI	Jackson	Jackson, Jackson — Withholding	✓	JK-941, JK-W3
MI	Lansing	Lansing, Ingham — Withholding	✓	LN-941, LN-W3
MI	Lapeer	Lapeer, Lapeer — Withholding	✓	LP-941, LP-W3
MI	Muskegon	Muskegon, Muskegon — Withholding	✓	MK-941, MK-W3
MI	Muskegon Heights	Muskegon Heights, Muskegon — Withholding	✓	MH-941, MH-W3
MI	Pontiac	Pontiac, Oakland — Withholding	✓	PT-941, PT-W3
MI	Port Huron	Port Huron, St. Clair — Withholding	✓	PH-941, PH-W3
MI	Portland	Portland, Ionia — Withholding	✓	PO-941, PO-W3
MI	Saginaw	Saginaw, Saginaw — Withholding	✓	SA-941, SA-W3
MI	Springfield	Springfield, Calhoun — Withholding	✓	SP-941, SP-W3
MI	Walker	Walker, Kent — Withholding	✓	WK-941, WK-W3

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	Minnesota – Employer Unemployment	✓	Electronic submission (via UI e-Services)
MN	Minnesota Additional Assessment	Minnesota – Employer Additional Unemployment Assessment	✓	Electronic submission
MN	Minnesota Federal Loan Interest Assessment	Minnesota – Employer Interest Assessment on Federal Loan	✓	Electronic submission
MN	Minnesota Paid Family and Medical Leave (PFML) – Employer	Minnesota – Employer Paid Leave Insurance	✓	Electronic submission
MN	Minnesota State Tax	Minnesota – Employee Withholding	✓	MW-1, W-2, W-3, MW-3
MN	Minnesota Workforce Enhancement Fee	Minnesota – Workforce Enhancement Fee	✓	Included in UI return (electronic submission)

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	Mississippi – Employer Unemployment	✓	Form UI-2/3
MS	Mississippi State Tax	Mississippi – Employee Withholding	✓	Form 89-105 & Form 89-140
MS	Mississippi Workforce Training Enhancement	Mississippi – Employer Training Contribution	✓	Included with Form UI-2/3

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 Withholding Tax	Missouri – Employee Withholding	✓	Form MO-941, MO-W3, W-2, electronic submission
MO	Missouri Unemployment Tax	Missouri – Employer Unemployment Contributions	✓	Form MODES-4, electronic submission
MO	Kansas City (City)	Kansas City – Employee Earnings Tax Withholding	✓	Form RD-110 (Quarterly) Form RD-113 (Annual Reconciliation)
MO	St. Louis (City)	St. Louis – Employee Earnings Tax Withholding	✓	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	Montana – Employer Unemployment	✓	Form UI-5, Form UI-3, electronic submission
MT	Montana Administrative Fund Tax	Montana – Administrative Fund Tax	✓	Included in UI reporting (UI-5/3)
MT	Montana State Tax	Montana – Employee Withholding	✓	MW-1, MW-3, W-2, electronic submission

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	Nebraska – Employer Unemployment	✓	UIConnect (electronic submission)
NE	Nebraska State Tax	Nebraska – Employee Withholding	✓	Form 941N, W-3N

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	Nevada – Employer Unemployment	✓	NUCS 4072
NV	Nevada Bond Surcharge	Bypass Tax Code	✓	NUCS 4072 (included with UI)
NV	Nevada Career Enhancement Program	Nevada – Employer Career Enhancement Program	✓	NUCS 4072 (included with UI)

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	New Hampshire – Employer Unemployment	✓	Electronic submission (NHUIS)
NH	New Hampshire Administrative Contribution	New Hampshire – Administrative Contribution	✓	Electronic submission (NHUIS)

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 – Employer CITY	Jersey City (City), – Withholding	✓	Electronic submission
NJ	New Jersey	New Jersey – Employer Unemployment	✓	Form NJ927 & WR30
NJ	New Jersey Employer SDI	New Jersey – Employer Disability	✓	Form NJ927 & WR30
NJ	New Jersey Family Leave Insurance	New Jersey – Employee Family Leave Insurance	✓	Form NJ927 & WR30
NJ	New Jersey SDI	New Jersey – Employee Disability	✓	Form NJ927 & WR30
NJ	New Jersey SUI	New Jersey – Employee Unemployment	✓	Form NJ927 & WR30
NJ	New Jersey State Tax	New Jersey – Employee Withholding	✓	Form NJ500 (included within the deposit) & NJ-W-3
NJ	New Jersey Workforce Development/Supplemental Workforce Funds	New Jersey – Employer Workforce Development	✓	Form NJ927 & WR30

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	New Mexico – Employer Unemployment	✓	ES-903A
NM	New Mexico State Tax	New Mexico – Employee Withholding	✓	Form CRS-1 & RPD-41072
NM	New Mexico Worker’s Compensation	New Mexico – Employee Worker’s Compensation Fee	✓	Included with CRS-1
NM	New Mexico Worker’s Compensation Assessment Fee – Employer	New Mexico – Employer Worker’s Compensation Fee	✓	Included with CRS-1

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	New York – Employer Unemployment	✓	NYS-45
NY	New York City	New York City – Resident Employee Withholding	✓	Filed with NYS-45 -- NYS-1 (if qualified)
NY	New York Employer Compensation Expense Tax	New York Employer Compensation Expense Program (ECEP)	Calculated only	Filed by employer
NY	New York Family Leave Benefits	New York – Paid Family Leave	Calculated only	Insurance--Filed by employer
NY	New York Re-employment Service Fund	New York – Re-employment Service Fund	✓	Included in the NYS-45
NY	New York SDI	New York – Employee Disability	Calculated only	Insurance-- Filed by employer
NY	New York State Tax	New York – Employee Withholding	✓	NYS-45 -- NYS-1 (if qualified)
NY	Yonkers	Yonkers, Westchester – Withholding	✓	Filed with NYS-45 -- NYS-1 (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	North Carolina – Employer Unemployment	✓	NCUI 101
NC	North Carolina State Tax	North Carolina – Employee Withholding	✓	NC-5, NC-3

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	North Dakota – Employer Unemployment	✓	Form SFN 41263 (Employer’s Quarterly UI Report)
ND	North Dakota State Tax	North Dakota – Employee Withholding	✓	Form 306 (Income Tax Withholding Return)

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 State Tax	Ohio – Employee Withholding	✓	OH IT 501 (Monthly/Quarterly), IT 941 (Quarterly), IT 3 (Annual)
OH	Ohio	Ohio – Employer Unemployment	✓	JFS 20125 (Quarterly)
OH	All School District Taxes	All School District Taxes – Withholding	✓	Included with OH IT 941 and IT 3
OH	All Local Taxes in Ohio	All Local Taxes in Ohio – Withholding	✓	RITA, CCA, or individual city forms (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	Oklahoma – Employer Unemployment	✓	OES-3 (Quarterly)
OK	Oklahoma State Tax	Oklahoma – Employee Withholding	✓	WTH 10001 (Monthly/Quarterly), WTH 10003 (Annual)

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)	Canby, – Employee Withholding	✓	Local Quarterly Tax Return
OR	Eugene Community Safety Payroll Tax – Employee	Eugene (City), – Community Safety Employee Payroll Tax	✓	OR EUG-PY-2
OR	Eugene Community Safety Payroll Tax – Employer	Eugene (City), – Community Safety Employer Payroll Tax	✓	OR EUG-PY-1
OR	Lane Transit Tax	Eugene-Springfield Ltd Auth., Lane – Excise	✓	OR OQ
OR	Metro Supportive Housing Services Income Tax	Metro, – Supportive Housing Services Tax	✓	OR WSHS-QR (Quarterly), OR WSHS-AR (Annual)
OR	Multnomah County Preschool for All Income Tax	Multnomah (County), – Preschool For All Tax	✓	OR WPFA-QR (Quarterly), OR WPFA-AR (Annual Rec)
OR	Oregon	Oregon – Employer Unemployment	✓	OED Form OQ
OR	Oregon Paid Family and Medical Leave – Employee	Oregon – Employee Paid Leave Insurance	✓	OR OQ/td>
OR	Oregon Paid Family and Medical Leave – Employer	Oregon – Employer Paid Leave Insurance	✓	OR OQ
OR	Oregon State Tax	Oregon – Employee Withholding	✓	Form OQ (Quarterly), Form WR (Annually)
OR	Oregon Transit Tax	Oregon – Employee Statewide Transit Tax	✓	Form STT-1 (filed with OQ)
OR	Oregon Worker’s Compensation	Oregon – Employee Worker’s Benefit Fund Assessment	✓	Form OQ
OR	Oregon Workers’ Compensation – Employer	Oregon – Employer Worker’s Benefit Fund Assessment	✓	Form OQ
OR	Sandy (City)	Sandy, – Employee Withholding	✓	Local Quarterly Tax Return
OR	South Clackamas Transportation District	South Clackamas Transportation District – Transit Tax	✓	OR SCTD (Quarterly)
OR	Trimet Excise Tax	Tri-met Authority, – Excise	✓	OR OQ
OR	Wilsonville (City)	Wilsonville, – Employee Withholding	✓	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	Pennsylvania – Employer Unemployment	✓	UC-2: Employer’s Report for Unemployment Compensation UC-2A: Employer’s Quarterly Report of Wages Paid to Each Employee
PA	Pennsylvania State Tax	Pennsylvania – Employee Withholding	✓	Form PA-W3,PA-501,PA-501R REV-1667(annual)
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	Rhode Island – Employer Unemployment	✓	Form TX-17
RI	Rhode Island Temporary Disability Insurance (TDI)	Employer-paid disability and caregiver leave fund	✓	Form TX-17
RI	Rhode Island State Withholding (Employer Filing)	Quarterly reconciliation of withheld income tax	✓	Form RI-941 (Quarterly) Form RI-W3 (Annual)

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	South Carolina – Withholding	✓	Form WH-1605 (Quarters 1- 3) Form WH-1606 (Q4 & Annual Reconciliation)
SC	South Carolina	South Carolina – Unemployment	✓	Filed electronically
SC	South Carolina	South Carolina Contingency Assessment Tax	✓	Filed electronically

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	South Dakota – Employer Unemployment	✓	Form DLR-UID-21 (Quarterly Wage Report)
SD	South Dakota Administrative Fee	South Dakota – Employer Administrative Fee	✓	Included on DLR-UID-21
SD	South Dakota Employer Investment Fee Tax	South Dakota – Employer Investment Fee	✓	Included on DLR-UID-21
SD	South Dakota Trust Fund Surcharge	South Dakota – Employer Additional Unemployment Surcharge	✓	Included on DLR-UID-21

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	Tennessee – Employer Unemployment	✓	LB-0456 (Employer’s Quarterly Wage and Premium Report)

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	Texas – Employer Unemployment	✓	Form C-3 (Employer’s Quarterly Report)

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	Utah – Employer Unemployment	✓	Form 33H (Quarterly Wage List and Contribution Report)
UT	Utah State Tax	Utah – Employee Withholding	✓	Form TC-941 (Withholding Return)

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	Vermont – Employer Unemployment	✓	Form C-101 (Quarterly Wage and Contribution Report)
VT	Vermont Child Care Contribution (CCC) – Employee	Vermont – Employee Child Care Contribution	✓	Included in Form WHT-436
VT	Vermont Child Care Contribution (CCC) – Employer	Vermont – Employer Child Care Contribution	✓	Included in Form WHT-436
VT	Vermont State Tax	Vermont – Employee Withholding	✓	Form WHT-436 (Quarterly Withholding Reconciliation)

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	Virginia – Employer Unemployment	✓	Form VEC-FC-20 (Quarterly Report)
VA	Virginia State Tax	Virginia – Employee Withholding	✓	Form VA-5 (Withholding Return)

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	Washington – Employer Unemployment	✓	Quarterly Tax and Wage Report
WA	Washington Employer Family Leave Insurance	Washington – Employer Family Leave Insurance	✓	Electronic submission only
WA	Washington Industrial Insurance – Employer	Washington – Employer Labor and Industries	✓	Quarterly Report of Hours & Premiums
WA	Washington Long-Term Care Insurance	Washington – Employee Long Term Care	✓	Electronic submission only
WA	Washington Paid Family & Medical Leave – Employee	Washington – Employee Family Leave Insurance	✓	Electronic submission only
WA	Washington Rate Class 1 Thru 40 Employment Admin Fund	Washington – Employment Administration Fund	✓	Part of Unemployment Quarterly Tax and Wage Report

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

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	Wisconsin – Employer Unemployment	✓	UCT-101
WI	Wisconsin State Tax	Wisconsin – Employee Withholding	✓	WT-6 (payment voucher), 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	Wyoming – Employer Unemployment	✓	Form WYO056
WY	Wyoming Worker’s Compensation – Employer	Wyoming – Employer Worker’s Compensation Fee	✓	Form WYO058

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