State setup guides
Every state adds its own rules. Here they are.
The federal rules are the same everywhere. Then each state adds its own: a withholding account, an unemployment rate, maybe a paid leave program, a sales tax that may or may not cover SaaS, an annual report. Pick a state to see what it adds to accounting, receivables, payables, payroll, compliance and advisory.
- Jurisdictions
- 51 + federal
- Areas each
- 6
- Checked
- October 13, 2026
Choose a state
Point at a state, or shade the map by one question.
Point at a state to lift it; click to open its guide. Boundaries: US Census Bureau.
Start here
The federal baseline, first.
Every US startup sits on the same federal floor: one corporate income tax return, one set of payroll taxes, one information-reporting regime and one set of equity filings, all set by the IRS, the SSA, the Department of Labor and a few other agencies. This page holds what is true in every state, as of 2026. The state pages add only what changes when you incorporate, hire or sell there.
Read the federal guide- AccountingFederal accountingFederal law sets the tax rules, not the bookkeeping ones: US GAAP comes from the FASB and from what investors expect, while Form 1120, the cash-method test and Section 174 come from the IRS. Every state builds its corporate tax on this return.
- ReceivablesFederal receivablesFederally, receivables are governed by accounting standards and information reporting, not tax collection: ASC 606 for revenue, ASC 326 for expected credit losses, Form 1099-K from your processor, and the bad-debt deduction. There is no federal sales tax; that lives with the states.
- PayablesFederal payablesFederal payables work is information reporting: a W-9 or W-8 from every vendor, 1099-NEC at the new $2,000 threshold, backup withholding at 24% when a TIN is missing, and electronic filing through IRS IRIS once you have 10 returns.
- PayrollFederal payrollFederal payroll is the same in every state: FICA at 6.2% and 1.45% with a 2026 Social Security wage base of $184,500, FUTA at 6.0% on $7,000 less the state credit, deposits through EFTPS, Form 941 each quarter and W-2s by January 31.
- ComplianceFederal complianceThe federal compliance calendar is short but unforgiving: Form 1120 and its extension, estimated tax once there is a profit, 83(b) elections, Form 3921 and Form D around equity events, and Form 5472 if the owners are foreign. BOI reporting no longer applies to US companies.
- AdvisoryFederal advisoryThe federal levers a small company actually pulls: the R&D tax credit against payroll tax, QSBS for founders and investors, the 409A safe harbor for option pricing, and the entity choice that makes the rest available.
One question, every state.
Which states tax SaaS, which have no tax on wages, which add a payroll program of their own. All comparisons.
- No tax on wagesStates with no state income tax on wages9 of 51 — no state income tax on wages.
- Paid leave payrollStates with a paid leave or disability payroll program16 of 51 — state paid leave or disability program.
- Local payroll taxStates with city, county or district payroll taxes14 of 51 — city, county or district taxes on wages.
- Taxes SaaSWhich states tax SaaS26 of 51 — SaaS taxable, at least in part.
- No corporate income taxStates with no corporate income tax6 of 51 — gross receipts tax or none.
- Franchise taxStates with a franchise or capital-stock tax17 of 51 — franchise or capital-stock tax.
Every state, side by side.
The headline figures for 2026. Each one links to the page that explains it, with its source.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.