Internal Revenue Code Conformity by State
Author: Alice Gilman
For administrative convenience, some states that require employers to withhold income taxes from employees' wages tie their definitions of "wages" to the federal Internal Revenue Code (IRC). Many states update their IRC references to a specific date every year or so, while others roll their references into the current version of the IRC. Even with IRC conformity, there are important exceptions, so it is important to know how a state defines wages for income tax withholding purposes.
The following chart summarizes each state's IRC conformity reference. States that do not have an income tax are included and marked N/A in the exceptions column.