State Tax Data
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State Tax Data Tables - financial industry

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To help you meet the tax withholding and reporting requirements of the states, Cokala monitors state
regulations, legislation and administrative rules, and maintains this information in a collection of 9
lookup tables for banks, broker/dealers, IRAs and qualified retirement plans.  Citations to state
authority, and hyperlinks to original source material on state websites, are included in the tables.

Table 1
Provides information about state withholding on Qualified Retirement Plan (QRP) distributions.  
Information includes: whether state income tax withholding is mandatory or voluntary; withholding rate or
rates; whether the state requires or respects federal Form W-4P, or a unique state form is required,
and noticing requirements; filings required along with deposits of withholding or reconciliations required
during the year; comments and links to state original source material.

Table 2
Provides information about state withholding on IRA distributions.  Information includes: whether state
income tax withholding is mandatory or voluntary; withholding rate or rates; whether the state requires
or respects federal Form W-4P, or a unique state form is required, and noticing requirements; filings
required along with deposits of withholding or reconciliations required during the year; comments and
links to state original source material.

Table 3
State requirements for annual reconciliation report of withheld tax; state requirements for Form 1099-R
or state equivalent form reporting

Table 4
State requirements for Form 5498 or state equivalent form

Table 5
State withholding and reporting requirements for payments that are reported federally on Forms
1099-B, 1099-DIV, 1099-INT, 1099-OID

Table 6
State requirements to withhold and report on interest/dividends that are federally tax exempt

Table 7
State penalty and interest rules and rates for failures in tax withholding, deposit and reporting; alerts on
state tax amnesty programs

Table 8
State withholding and reporting of payments reported federally on Form 1099-MISC

Table 10
Summary table of state filing due dates and filing methods.  The information in Table 10 is also
available in Tables 1 through 8 where pertinent, but Table 10 provides a summary to help with planning
for annual reporting.

These tables are updated continuously throughout the year, and are accessible to subscribers through
a password-protected section of this Cokala website.  Email bulletins alert you when changes have
been made and also provide information on state developments throughout the year.  Subscription
payment options include invoicing, or payment by Visa, MasterCard, American Express or Discover.  
To subscribe, or to schedule a demonstration of these tables, please call us at 734.629.5155 or email
office@cokala.com.
COKALA Tax Information Reporting Solutions, LLC - telephone 734.629.5155
PO Box 2224, Ann Arbor MI 48105-2224 - fax 734.428.0702