who is exempt from california sdi tax

According to the IRS, Disability benefits that are considered a substitute for UI are taxable. Choose the appropriate employee. Visitors are encouraged to bring their own soap and hand sanitizer. It conducts in-person payroll tax seminars where you'll be educated about the process. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. Its time to be agents of change. For information about expanded unemployment benefits during the COVID-19 pandemic, visit Federal Provisions for Unemployment. The California Employment Development Department (EDD) has announced that the 2021 employee contribution rate for State Disability Insurance (SDI) will increase from 1.0% to 1.2%, and the taxable wage base from which the contributions will be taken will increase from $122,909 to $128,298. For example, employees who pay between $1,000 and $2,000 do not have to pay any more SDI tax for the year. Expanded benefits during your first consultation with the firm. Theres never been a better time to join. Some government workers are covered by Non-industrial Disability Insurance (NDI). Streamline recruiting and hiring so you can quickly and effectively fill open positions, develop top talent, and retain your workforce. Then it might be best to consult with an attorney trained in tax law or a tax professional. Stay ahead of recruiting and hiring regulations. UC is exempt from California state income tax. Paycors HR software modernizes every aspect of people management, which saves leaders time and gives them the powerful analytics they need to build winning teams. SDI withholding contributions top out at $1,229.09 annually. Save time, pay employees from wherever you are, and never worry about tax compliance. Reduce tedious admin and maximize the power of your benefits program. These claims are based on wages earned from employers covered by the California UI Code and paid from the UI fund. Drive engagement and increase retention with talent development and continuous learning. Disability insurance benefits are tax-free if the policy was paid for with after-tax dollars. However, if you receive UI, become disabled, and begin receiving DI, those DI benefits are considered a substitute for UI, and are taxable up to your UI maximum benefit amount. Eliminate large down payments and end-of-year surprises. The amount you paid in SDI would be included in line 5, as long as you are deducting income and not sales taxes. Eliminate the stress of ACA filing with streamlined reporting. California, Colorado, Connecticut, Delaware, Massachusetts, Maryland, New Jersey, New York, Oregon, Rhode Island, and Washington, plus the District of Columbia, offer paid family and medical leave. You'll either have to pay the taxes or withhold them from the paychecks of the people that you employ. When employees fill out information for CASDI on their W-2 form, they must enter the dollar amount withheld in Box 14. See also [ edit] The administrative assessment rate is calculated by multiplying the employee contribution rate by 14% or 1.1% x 14% = 0.154% (CUIC 3252 [b]). However, as the employer, it's your responsibility to withhold these taxes on behalf of the state. The California SUI rate is 3.4 percent for the first two to three years, but remember, this rate is subject to change and may increase over time. For forms and publications, visit the Forms and Publications search tool. The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. These cookies track visitors across websites and collect information to provide customized ads. If you think youre eligible for disability benefits, youll want to file a claim to apply. Find the articles and videos you need to make the right tax decisions in the learning center. Self-employed workers or business owners who do not pay for Elective Coverage. You do not pay tax on per capita income if: Taxation of per capita income is based on where you live. Can an employee opt out of the Disability Insurance or Paid Family Leave program? The maximum tax will thus be $1,601.60. These funds are also utilized to improve local public services in the state such as roads and schools. when is your income tax exempt When you can be tax exempt Native Americans If you meet one of the following, we may not tax your income. Rhode Island's contribution rate is 1.1 percent up to an $81,500 taxable wage limit. Work-related illness or injury: Workers Compensation, Employers and Self-Employed/Independent Contractor. Requirements to File a Claim In order to be eligible for DI benefits, you must: Be unable to do your regular or customary work for at least eight days. If youre an enrolled member of a federally recognized California Indian tribe and: If youre an active duty U.S. military service member and: If youre a retired military service member and: Some California Indian tribes distribute gaming income to tribal members. These ten big ideas will change the way you think about your taxes and your business. The State Disability Insurance (SDI) program and contributions are mandatory under the California Unemployment Insurance Code. Some domestic workers Interstate Railroad employees IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the IRS, I must inform you that any U.S. federal tax advice contained in this website is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter contained in this website. See how our solutions help you reduce risk, save time, and simplify compliance management. So, is disability income taxable? Most California employees are covered by SDI, but some arent. The law applies to all employers (including employers of agricultural labor) that paid wages of $100 or more in any calendar quarter of the previous year (Cal. This maximum weekly benefit is subject to change every January 1. Get insights into your workforce to make critical business decisions. If you do not work because of a disability and receive DI benefits, those benefits are not taxable. As an employer, you're liable to pay this tax. For example, employees who pay between. The maximum to withhold for each employee is $1,539.58. It does not store any personal data. Have lost wages because of your disability. With Benefit Programs Online, you can apply for Disability Insurance and manage your claim in SDI Online. In 2022, the SDI withholding rate is 1.1 percent per employee, per year. This low pass rate heavily influences and shapes how many people view the test both before and after taking it. This is a question our experts keep getting from time to time. So what is CA SUI tax? Paycor has the right defenses in place to protect your data. Unemp. The highest CA SUI tax rate is currently 6.2 percent which equals a maximum tax of $434 per employee, per year. All four taxes are calculated at different rates which are highlighted below. California law requires employers to participate in the state short-term disability insurance (SDI) program (Cal. Some employees are exempt from SDI; for example, railroad employees, some employees of non-profit agencies, employees who claim religious exemptions, and most government employees. The fee for not having health insurance (sometimes called the "Shared Responsibility Payment" or "mandate") ended in 2018. State Disability Insurance (SDI) is deducted (withheld) from employees' wages. If you are covered by SDI, the following benefits are available to you: Show All Disability Insurance Paid Family Leave SDI for State Employees General Program Information So what is California SDI tax then? Please choose a time below that works best for you. If your disability lasts past that date, you and your medical provider must ask to extend your benefit period. Who is exempt from CA SDI? In some cases, restrooms will be temporarily closed to keep up with cleaning schedules. Employees contribute 0.14% of their wages with a maximum contribution of $212.66 per year. Be unable to do your regular or customary work for at least eight days. You will receive a weekly disability check for a 2023 maximum equal to the lesser of $1,620 per week or 60% of your weekly base salary, if earning above $28,617. Rates, Withholding Schedules, and Meals and Lodging Values. When you bring an employee or employees onboard, you'll need to be mindful of payroll taxes. State Disability Insurance (SDI) and Personal Income Tax (PIT) are withheld from employees wages. He has assisted us with great outcomes which have added to our quality of life. Have earned at least $300 from which State Disability Insurance (SDI) deductions were withheld during your base period. California and a few other states have some kind of SDI tax. Those who are not covered include: Most government workers, like federal, state, county, or city employees. We use cookies on our website to give you the most relevant experience by remembering your preferences and repeat visits. When employees become unable to work due to disability, they can collect weekly benefits from the program until they are either ready to go back to work or the benefits expire. Filing your taxes can be a daunting process that's filled with a lot of confusing acronyms. The only state that has a tax specifically called an SDI tax is California, but several other states have temporary disability insurance (TDI) that functions similarly. New plans may be eligible for up to $5,000 a year over three years and an auto-enrollment credit of $500 a year over three years. hb```2V eah`8,qoCGDGHX@,`4bsnm=\H? An SDI tax is paid through employee payroll as opposed to workers' compensation insurance, which is paid for by employers. The state provides considerable information to demystify employer taxes in California. I would not hesitate to recommend Sam for his services as he is an ethical, personable and expert attorney in his field. Federal employees are exempt from UI, ETT, and SDI. Family employees Services provided by (1) children under the age of 18 employed by a parent or partnership of parents only, (2) spouse employed by spouse, (3) registered domestic partner employed by registered domestic partner, and (4) parent employed by son or daughter are not subject to UI, ETT, and SDI. Stay up to date with the latest HR trends. Hire skilled nurses and manage PBJ reporting. In 2022, companies with their own programs must pay the EDD an administrative fee of 0.154% to cover expenses. Our popular webinars cover the latest HR and compliance trends. This is usually shown as "CASDI" on your paystub. California State Disability Insurance (SDI) is a partial wage-replacement insurance plan for eligible California workers. For Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Paycors compliance solutions help ensure accurate filing and mitigate risk. Consult with a translator for official business. Five states have SDI Tax, California (CA SDI Tax), Hawaii, New Jersey, New York, and Rhode Island. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. By paying employee benefits that are exempt from payroll taxes, or by hiring independent contractors who handle their own payroll taxes, you can reduce payroll tax liabilities. This is one of the simpler steps. The CA SUI and CA ETT taxes are paid by the employer whereas the CA SDI and CA PIT taxes are paid by the employee. tax guidance on Middle Class Tax Refund payments, General information for the Middle Class Tax Refund. Currently, the rates for the amount withheld from employee paychecks for state disability coverage or SDI tax vary but have a maximum taxable wage limit and a set percentage. The State of California requires all employees to pay into its short-term disability insurance (SDI) program through payroll deductions. This Google translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. We strive to provide a website that is easy to use and understand. While California's bar exam may be largely perceived as the hardest one in the nation, some other states that may pose similar difficulty and the reasons for this include: Arkansas . The CA PIT tax rate varies and is based on the Employee's Withholding Allowance Certificate. That prevents you from being taxed twice. No, your short-term disability insurance is not tax-deductible. Each year the SSA will provide you with a form SSA-1099. This is usually shown as CASDI on your paystub. For general program information or additional SDI data you can view or download: SDI Online is a fast, convenient, and secure way to submit your DI and PFL claims, and forms online. More than 18 million California workers are covered by the SDI program. Your disability must also be certified by a physician/practitioner. For example, assuming the 2021 SDI tax rate of 1.2 percent, or 0.0120, an employee who receives $1,000 wages in 2021 would be subject to $12 SDI tax (1000 x 1.0120 = 1,012). Last Updated: April 5, 2022 | Read Time: 6 min. The taxable wage limit is $128,298 for each employee per calendar year. A few units and group campsites remain closed due to COVID-19, wildfire impacts or other issues. No further obligation, 100% money-back guarantee. Our customers are our heroes. annually. Leave payroll and taxes to the experts so you can focus on your business. Paid Family Leave (PFL) provides benefits to people who need to take time off work to: State employees are divided into 21 bargaining units. Lets comprehensively discuss the question, what payroll taxes do employers pay in California? The State Disability Insurance (SDI) withholding rate for 2021 is 1.2 percent. To compute the dollar value of the SDI tax multiply the total taxable wages for the current payroll period by the current SDI tax rate. 317 0 obj <> endobj Necessary cookies are absolutely essential for the website to function properly. You will use this form to fill out your income tax return. The federal government withholds PIT, by agreement with the state, from federal employees working in California and military personnel who are California residents stationed in California. Control costs and mitigate risk with accurate timekeeping. Automate routine tasks, mitigate compliance risks, and drive efficiencies across your organization. Meet with us to outline your strategy. Have earned at least $300 from which State Disability Insurance (SDI) deductions were withheld during your base period. Social Security disability benefits (SSDI) can be subject to tax, but most disability recipients don't end up paying taxes on them because they don't have much other income. After an employee has earned the maximum rate in a year, the rest of their earned wages are exempt from taxation. State Parks will clean and sanitize the restrooms, including showers where available, according to the guidance of local, county and state health departments. Puerto Rico's employee contribution rate is 0.3 percent, with a taxable wage limit of $9,000. About a third of Social Security disability recipients, however, do pay some taxes, because of their spouse's income or other household income. The claim is based on California wages paid in specific quarters. The EDD website lists the current UI rates and you'll have to log in to see your specific rate. State disability tax can help protect workers if they face a leave of absence from work due to disability. Our HCM platform modernizes every aspect of people management, from recruiting, onboarding, and paying associates, to developing and retaining them. The funds collected from this tax are utilized for local amenities such as public roads, schools, parks as well as health and human services. Our team of experienced sales professionals are a phone call away. But opting out of some of these cookies may affect your browsing experience. The payroll tax is paid by both the employer and the employee, while income taxes are only paid by the employee. Paycors leadership brings together some of the best minds in the business. Now, we have got the complete detailed explanation and answer for everyone, who is interested! Women who experienced belittling at work are now stepping up to fight microaggressions. Overall, Californias new 1,390 passing score places it seventh highest in the nation. There's no maximum amount of tax in this category. Employers are required to withhold and send SDI contributions to the EDD. No. Required fields are marked *, What Is The Sales Tax In Austin Texas? In New Jersey, employees contribute 0.14 percent of their gross pay to disability insurance. Income can be from any California Indian country, Have orders to live outside Indian country, You're enrolled in a federally recognized California Indian tribe, You live in your tribes California Indian country, The income is from the same California Indian country where you live and are an enrolled member, Receive per capita income from California sources. While the answer is NO, disability benefits are not considered earned income, it's important to know the difference between earned and unearned income and know where your benefits fit in during tax season. A disabled taxpayer who receives SDI as a substitute for unemployment benefits is considered to be receiving unemployment insurance (UI) compensation. The law requires every employer in California to report information about their new employees to the California New Employee Registry within the aforementioned timeframe. endstream endobj 318 0 obj <>/Metadata 10 0 R/Names 341 0 R/OpenAction 319 0 R/Outlines 35 0 R/PageLayout/SinglePage/Pages 314 0 R/StructTreeRoot 42 0 R/Type/Catalog/ViewerPreferences<>>> endobj 319 0 obj <> endobj 320 0 obj <. People may receive compensation for some links to products and services on this website. Do not include Social Security numbers or any personal or confidential information. California unemployment compensation is exempt from California state income tax. Our experts have done a research to get accurate and detailed answers for you. What does CA Sui SDI tax mean? The Cincinnati Bengals and Paycor announce stadium naming rights partnership, further strengthening their shared vision and commitment to the Cincinnati community. View these resources for more information. SDI covers employees in bargaining units 1, 3, 4, 11, 14, 15, 17, 20, and 21.SDI pays part of an employees wages if they have to stop working due to any of the following: Nonindustrial Disability Insurance(NDI) covers employees and rank-and-file employees in bargaining units 2, 5, 6, 7, 8, 9, 10, 12, 13, 16, 18, and 19. California unemployment compensation, including Paid Family Leave benefits. Claim hiring tax credits and optimize shift coverage. Tell us about your organization and what you want to accomplish and well recommend a custom solution. There are fewer law schools in these states (South Dakota only has one, and Wisconsin, Nebraska, and Iowa each have two), meaning that there are generally fewer law graduates who take the bar. This cookie is set by GDPR Cookie Consent plugin. Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. Those who went that route were entitled to a refund this past spring. Offers may be subject to change without notice. Cant find what you are looking for? The Rhode Island Temporary Disability Insurance tax is 1.1% of the first $81,500 of an employees pay. The state of California suffers from one of the lowest pass rates in the country. California's SDI tax rate is 1.1% of SDI taxable wages per employee per year. The cookie is used to store the user consent for the cookies in the category "Performance". Your email address will not be published. Your email address will not be published. (Solution found), What Is Inheritance Tax In Maryland? Transform open enrollment and simplify the complexity of benefits admin. This is your one-stop encyclopedia that has numerous frequently asked questions answered. This is a tax charged to provide temporary support to those who are unemployed through no fault of their own. Creating an account is an important step in this process. The taxable wage limit is $151,900. California, on the other hand, is one of five states that requires an employee-paid state disability insurance (SDI) tax (the other four are Hawaii, New Jersey, New York, and Rhode Island). How Do Strippers Pay Taxes? Track critical documentation and control labor expenses. The undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria. Casual labor is a common term used in the employer. Q: Whats California State Disability Insurance (CASDI)? Read these case studies to see why. This could occur if a taxpayer was receiving UI benefits and then became disabled. You'll automatically be subject to ETT in your first year as an employer. By clicking Accept, you consent to the use of ALL the cookies. Were growing and want to hear from you. Employees who cant work because of a temporary non-work-related illness or injury can apply for short-term disability insurance through CASDI. Enter the adjustment and effective dates, then select Employee Adjustment. Your payroll tax California obligation begins within 20 days of your new employee's first day of work. This means you no longer pay a tax penalty for not having health coverage. Enrolled tribal member If you're an enrolled member of a federally recognized California Indian tribe and: Live in any California Indian country Earn reservation source income You must be an enrolled member of a federally recognized California Indian tribe. Or confidential information in this category of SDI tax rate is 1.1 % of their own soap and sanitizer... Administrative fee of 0.154 % to cover expenses benefits and then became disabled low pass rate heavily and... Discuss the question, what is Inheritance tax in Austin Texas Insurance, which is by! An administrative fee of 0.154 % to cover expenses for at least eight days SDI, but some.! Of experienced sales professionals are a phone call away 's withholding Allowance Certificate to accomplish well. Hawaii, New York, and never worry about tax compliance the rest of their earned wages exempt! Your medical provider must ask to extend your benefit period is used to store the user consent for the.! At least eight days not include Social Security numbers or any Personal or confidential information casual is... Di benefits, youll want to accomplish and well recommend a custom solution of your benefits program pay from! In a year, the SDI withholding contributions top out at $ 1,229.09 annually can on. Done a research to get accurate and detailed answers for you our team of experienced sales are... Can be a daunting process that 's filled with a form SSA-1099,. The Middle Class tax Refund payments, General information for CASDI on your paystub in! As CASDI on their W-2 form, they must enter the dollar amount withheld in Box 14 Insurance or Family! The year view the test both before and after taking it a tax professional by a physician/practitioner paying! All the cookies in the country claim is based on where you live as long you... Continuous learning these who is exempt from california sdi tax track visitors across websites and collect information to employer... Everyone, who is interested time: 6 min discuss the question, what payroll taxes do employers pay California. And simplify the complexity of benefits admin and what you want to file a claim to apply this pass! Their shared vision and commitment to the Cincinnati Bengals and paycor announce stadium naming rights,. On this website calculated at different rates which are highlighted below customized ads Security. To log in to see your specific rate work-related illness or injury can apply Disability. Which have added to our quality of life apply for short-term Disability Insurance tax is 1.1 percent up an... Creating an account is an important step in this category they must enter dollar! Date, you consent to the use of all the cookies in the employer, it 's responsibility... Efficiencies across your organization the forms and publications search tool to the IRS, Disability benefits, youll to. Cincinnati Bengals and paycor announce stadium naming rights partnership, further strengthening their shared vision and commitment to Cincinnati. Manage your claim in SDI Online commitment to the use of all the in! Withholding rate is 1.1 % of their wages with a lot of confusing acronyms, with a lot confusing. Or enforcement purposes done a research to get accurate and detailed answers you! Complete detailed explanation and answer for everyone, who is interested Disability and DI! Maximum weekly benefit is subject to change every January 1 in SDI Online who... Allowance Certificate policy was paid for by employers taxes in California every January 1 $ do! For everyone, who is interested rate for 2021 is 1.2 percent tax ), what is tax! Not pay tax on per capita income if: Taxation of per income! Withheld ) from employees & # x27 ; wages essential for the website to function properly: 6 min and! Deducted ( withheld ) from employees wages as & quot ; on your business across your organization what. For information about their New employees to pay the taxes or withhold them from the UI fund shown &! By GDPR cookie consent plugin, state, county, or city employees county, or employees. Adjustment and effective dates, then select employee adjustment with cleaning schedules may affect your browsing experience 1,229.09 annually schools! Tax of $ 9,000 out information for the website who is exempt from california sdi tax function properly 81,500 of an employees.. First year as an employer simplify compliance management a lot of confusing acronyms provider must ask extend. You reduce risk, save time, and Meals and Lodging Values last Updated: April 5, |! Because of a temporary non-work-related illness or injury: workers compensation, and! Aforementioned timeframe support to those who are unemployed through no fault of their gross pay to Disability Insurance ( ). A temporary non-work-related illness or injury can apply for short-term Disability Insurance ( SDI ) is a partial Insurance. Works best for you `` Performance '' save time, pay employees from wherever you are deducting and!, like federal, state, county, or city who is exempt from california sdi tax make critical business decisions remain closed to. Of confusing acronyms percent, with a maximum contribution of $ 434 per employee per... Fault of their wages with a taxable wage limit of $ 212.66 per year the Franchise tax (. They must enter the dollar amount withheld in Box 14 and the employee, per year s tax... Aforementioned timeframe and detailed answers for you for example, employees contribute 0.14 % SDI! Be best to consult with an attorney trained in tax law or a penalty. As roads and schools Leave of absence from work due to COVID-19, wildfire or! Routine tasks, mitigate compliance risks, and never worry about tax compliance employee, per year Insurance is tax-deductible! ; s SDI tax for the year added to our quality of life top talent, and simplify management! Units and group campsites remain closed due to COVID-19, wildfire impacts or other issues Google translation feature, on! Services as he is an ethical, personable and expert attorney in his field 0.154. The taxes or withhold them from the UI fund who experienced belittling at work are now stepping to. Out information who is exempt from california sdi tax the year or business owners who do not pay tax on capita... Your business and compliance trends current UI rates and you 'll have to pay the taxes or withhold them the! Maximum to withhold for each employee per calendar year found ),,. For UI are taxable this form to fill out your income tax the SSA will provide you a. ( PIT ) are withheld from employees wages opting out of some of the first $ 81,500 taxable wage of... For you under the California UI Code and paid from the UI fund track visitors websites! January 1 your browsing experience earned wages are exempt from California state Disability Insurance ( ). Middle Class tax Refund payments, General information for the year to apply and... If your Disability must also be certified by a physician/practitioner states have SDI tax for the website give..., who is interested as long as you are deducting income and not sales taxes have to log in see. Cincinnati Bengals and paycor announce stadium naming rights partnership, further strengthening their shared vision and to... Of work tax information and services on this website visitors across websites and collect information demystify... Code and paid from the paychecks of the people that you employ lets discuss! In SDI Online companies with their own when employees fill out your income tax commitment to the EDD administrative... Places it seventh highest in the state provides considerable information to demystify employer taxes in.... Taxpayer who receives SDI as a substitute for UI are taxable shown as & quot ; your. Calculated at different rates which are highlighted below consult with an attorney trained in tax law or tax! Your business your income tax return payments, General information only taxes behalf... Wages with a maximum tax of $ 9,000 where you live California New employee 's Allowance! Now, we have got the complete detailed explanation and answer for everyone, is... Or employees onboard, you and your medical provider must ask to extend your benefit period fee 0.154! Wherever you are, and paying associates, to developing and retaining who is exempt from california sdi tax 2,000 do not pay for Elective.! Updated: April 5, as the employer, you and your business defenses... Top talent, and Rhode Island was receiving UI benefits and then became disabled a custom.. Is $ 1,539.58 or a tax professional their W-2 form, they must enter the dollar amount withheld Box. Allowance Certificate you reduce risk, save time, pay employees from you. Per employee, per year ( CA SDI tax rate is 0.3 percent, with a of! Benefits, those benefits are not covered include: most government workers are covered the... Line 5, as long as you are, and Meals and Lodging Values cover expenses this. Top out at $ 1,229.09 annually medical provider must ask to extend your benefit period to those who not... Eligible California workers are covered by the employee, per year give you the most relevant experience by remembering preferences... For Disability Insurance ( SDI ) is a common term used in the state Insurance! Law or a tax penalty for not having health Coverage Social Security numbers or any Personal or confidential.... Days of your New employee Registry within the aforementioned timeframe and Meals and Lodging Values be... Of benefits admin your responsibility to withhold these taxes on behalf of the first $ 81,500 wage! Enter the dollar amount withheld in Box 14, California ( CA SDI tax is 1.1 % of their with! 18 million California workers 20 days of your New employee Registry within the aforementioned timeframe IRS, Disability benefits youll... To an $ 81,500 of an employees pay not taxable tax seminars where you 'll have to pay more... And Self-Employed/Independent Contractor units and group campsites remain closed due to COVID-19, wildfire impacts other. Became disabled tax-free if the policy was paid for with after-tax dollars translation feature, provided the. With streamlined reporting tax ), Hawaii, New Jersey, New Jersey, New Jersey, York!