Some states that require employers to withhold income taxes from employees' wages tie their definitions of "wages" to the federal Internal Revenue Code (IRC). However, 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, some states have important exceptions. This Quick Reference chart summarizes each state's IRC conformity reference.
This Quick Reference chart summarizes each state's requirements on when to pay final wages to an employee who has separated from employment, as well as how to treat any accrued but unused vacation time.
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