2019 State Witholding Manual

Description

Contains information withholding requirements on all payments for 1099 MISC, 1099 INT, 1099 DIV, 1099 R, and any payment that may require state withholding. The guide also covers pension and annuity distributions for each state, due dates, state specific forms, exemptions, documentation requirements, reporting and withholding rates. This guide also includes any state specific criteria for distributions to Non Resident Aliens.