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State and Local Tax Withholding

Resources

On this page, you’ll find links to the laws and regulations governing state and local tax withholding.

Chapter 5000 - Withholding of District of Columbia, State, City, and County Income or Employment Taxes

31 CFR Part 215-Withholding of District of Columbia, State, City and County Income or Employment Taxes by Federal Agencies

  • Subpart A contains general information and definitions.
  • Subpart B prescribes the procedures to be followed in entering into an agreement for the withholding of state, city or county income or employment taxes.
  • Subpart C is the Withholding Agreement which the Secretary will enter with any state, city or county which qualifies to have the tax withheld.

Law: Title 5, U.S. Code Section 5517

Law: Title 5, U.S. Code Section 5516

5 USC 5520: Withholding of City or County Income or Employment Taxes

Form FS 7311 - Employee’s Withholding Certificate for Local Taxes City or County

Last modified 03/18/22