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Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
📘 See our blog for full state business guides
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Gusto works with Middesk to register your business for state tax accounts when you hire employees or start working in a new state. We set up state income tax withholding and state unemployment insurance so we can run payroll and file taxes on your behalf.
We can start your registration after all of these are true:
You added a company work address in the new state.
You assigned that address to a new or existing employee.
You checked your Gusto Home page for a registration to-do.
If required, you registered with preliminary state agencies (like the Secretary of State or Department of Licensing and Regulatory Affairs) first and confirmed it's done.
States that require SOS registration before tax setup: Michigan, Missouri, New Jersey, New Mexico, and Vermont.
Middesk cannot help with registration if your business is:
A non-profit that is not a 501(c)(3)
A business that left a PEO
A business that bought another business that was already registered
A business that changed its legal entity type (for example, LLC to Corp)
A Limited Partnership (LP) or Limited Liability Partnership (LLP)
You must also:
Have a FEIN in Gusto
Not already have a tax account in that state
If you already registered with the state, Middesk will cancel the order and you will not be charged.
Included
Middesk registers your business for:
State income tax withholding
State unemployment insurance (SUI)
Not included
Middesk does not register your business for:
Local tax agency registration
Paid Family and Medical Leave (PFML) registration
Third-Party Agent (TPA) access
Power of Attorney (POA) authorization
Some states require TPA or POA for Gusto to file and pay taxes. In most cases, you must set this up yourself after registration. If you need to register for local taxes or PFML, or set up TPA or POA, use the state-specific article for step-by-step instructions.
The cost, steps, and timeline depend on the state. Before you submit anything in Gusto, we show you:
The price
What is included
How long registration usually takes
You are not charged until the order is marked as completed. The charge appears on your next Gusto monthly invoice.
You can also visit the Middesk Help Center to see estimated processing times for each state.
Here is what to expect when Middesk handles your registration:
You answer questions about your business, including:
Basic company info
Contact details
Addresses
Owner or officer info
State-specific details
Middesk reviews your information.
Middesk usually submits your registration within two business days.
A state agency may contact you to verify the request.
⚠️ Important: If you do not respond to a verification call or email within 3–5 business days, the order may be canceled and refunded.
After your order is marked as complete, we add the charge to your next Gusto monthly invoice.
When Middesk receives your tax account numbers, they enter them in Gusto (for most states and agencies). You will get emails from Gusto and Middesk with updates and next steps.
For most states, Middesk receives agency mail during registration and adds your tax info to Gusto. You can view this mail in a digital mailbox. After registration is complete, the agency updates its mailing address to your business address. If you need to take action, we will notify you by email or Home page to-do.
States that mail tax account info directly to your business: Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia. When you receive the letter, check your email for instructions on how to send the info to Middesk.
You can run payroll before registration finishes. However:
Gusto cannot file or pay taxes until all tax account numbers are added.
You may receive late notices or penalties. These are your responsibility.
For unemployment tax, use your state’s new employer rate until you receive the correct one.
Note: You can cancel orders before they are sent to Middesk. Once an order is submitted to Middesk, it cannot be canceled or refunded.
If you need help with any of the registration questions, check Middesk’s Help Center.
In your web browser:
Go to Taxes & Compliance → Tax setup.
Find [State name] Tax Setup.
Click Learn more under “Let us help you register.”
Review the price, process, and timeline. We do not charge you until after your order is complete.
Click Get started on Middesk.
Review everything carefully before submitting. Mistakes can delay registration.
In the Gusto mobile app:
Open the Gusto mobile app and sign in.
In the bottom-right corner, tap More.
Select Taxes & compliance.
Scroll down to Quick links and choose Setup tax accounts.
Scroll down to [State name] tax setup. Tap Learn more.
Review the process, timeline, and pricing. We do not charge you until after your order is complete.
Tap Get started on Middesk.
Share your business information and review everything carefully before submitting. Mistakes can delay registration.
To check your Middesk registration status in Gusto:
Go to Taxes & Compliance → Tax setup.
Find the state and view the status.
Possible statuses include:
Tax registration in progress
We need more information
The state is working on your order
Your registration is complete
Your order is on hold (often due to state requirements)
You have existing tax accounts
We could not complete your registration
If you entered the wrong eligibility date, email [email protected].
Some states require Gusto to have TPA or POA on file before we can file and pay taxes. Middesk usually does not set this up.
Check the state-specific registration article to see if TPA or POA is required for your state.
If there is no TPA or POA section in the state article, it is not needed right now.
If TPA or POA requires an agency portal:
If Middesk creates the agency account during registration, you will find the login details in Gusto: go to Taxes & Compliance → Tax setup after registration.
If Middesk does not create the account but the state requires portal access, you must create the account yourself.
You can only cancel an order before it is submitted to Middesk. Once submitted, orders cannot be canceled or refunded.
To cancel your order:
Go to Taxes & Compliance, select Tax Setup, and scroll to the applicable state.
In the Finish your [state] registration order banner, select Cancel order.
Q: Do I need a FEIN to use Gusto’s registration service?
A: Yes. You must have a FEIN to register through Gusto. If your business is merging or being acquired, Middesk cannot help with registration.
Q: Why can’t I enter 0% ownership or add a commercial owner?
A: Some states require a minimum ownership percentage or an individual owner. If your situation does not meet state rules, you will need to register outside of Gusto.
Q: What if the responsible party is international without an SSN or ITIN?
A: Middesk cannot help in this case. You will need to register directly with the state.
Q: What if I’m not liable for unemployment tax yet?
A: Use today’s date or the expected liability date. Use the new employer rate until you get your company-specific rate.
Q: I need to change information I already submitted. What do I do?
A: Email [email protected].
Q: What if the tax agency contacts me?
A: Respond right away, within 3–5 business days. Missing a verification call or email can cancel your registration order.
Q: When will my tax account numbers be available?
A: Timelines vary by state. Check Middesk’s guidance for estimates.
Q: Can Middesk close my state tax accounts?
A: No. You must close accounts directly with the state.
Visit the Middesk Help Center for help with registration-specific questions.
Contact Gusto from the ( ? ) in your account for all other payroll or tax setup help.
Expand the sections below to learn how to register with state agencies.
You'll work with the following Maryland agencies when registering for payroll taxes:
Comptroller of Maryland: Handles income tax withholding.
Maryland Department of Labor, Licensing and Regulation (DLLR): Handles unemployment tax.
You need to register with the Comptroller of Maryland to get:
Your Central Registration Number (CRN) for income tax
Your withholding deposit schedule (filing frequency)
Your Employer Account Number for unemployment tax
Register online, and you should get your tax account information in 3–5 business days. Keep this timeline in mind when planning your first payroll for Maryland employees.
If there are any problems with the information you submit, it might take longer.
Business taxpayers in Maryland can use a service called Maryland Tax Connect from the Office of the Comptroller. For more registration resources, visit the Maryland Tax Connect Portal page.
If you get stuck while registering, try the agency's step-by-step guide or watch their walkthrough video.
Go to Maryland Tax Connect.
Under Quick Links, click Register a Business in Maryland - Combined Registration Application.
Read the Terms and Conditions of Service, click the checkbox at the bottom of the page to agree, then click Next.
Enter your business contact information.
Enter your business demographic information (for example, business FEIN, entity type, ownership type, legal business name, trade name, mailing address, and phone number).
Select a reason for applying (for example, "New Business").
Check the boxes for Employer Withholding Tax Account and Unemployment Insurance, then complete any remaining applicable fields.
Complete the remaining fields and the rest of the registration:
Provide the NAICS code for your business activity. Click the Help Icon for resources.
For Related Parties, enter at least two owners, partners, corporate officers, trustees, or members related to the business. If you're registering as a Sole Proprietorship, only one name is required.
You do not need to request paper coupons in the mail.
Complete the Signatory and Power of Attorney page. This must be done by the business owner or authorized preparer.
Carefully review the Summary Page to confirm the information entered is accurate.
On the Signature Page, select Yes to acknowledge that you're authorized to submit CRA on behalf of the entity.
Print or keep your confirmation number for future reference. You'll get one if your submission is successful. After you successfully submit your business application, you'll get an acknowledgment email.
If you have not received your CRN, withholding deposit schedule (filing frequency), and Employer Account Number within 7 business days, you can get them sooner by contacting the agency at (800) 638-2937 or emailing [email protected] or [email protected].
Your CRN usually starts with a 0, 1, 2, or 3.
Your Employer Account Number usually starts with 00 or 01.
Once you complete registration, take these steps:
Give Gusto third-party access (TPA) so we can help manage your taxes with the agency.
Enter your tax account information in Gusto once you add a valid Maryland work address for one or more employees.
If you've already registered in Maryland, you need to enter your tax account details in Gusto. You need to be registered with one or more of the following agencies for Gusto to file and pay taxes on your behalf:
Comptroller of Maryland: Handles income tax withholding.
Maryland Department of Labor, Licensing and Regulation (DLLR): Handles unemployment tax.
If you still need to register, see the Register for MD income and unemployment tax on your own section earlier in this article.
Once you add a valid Maryland work address in Gusto for one or more employees, you can enter your state tax account information.
To add your Maryland tax account information:
Go to Taxes & compliance, then select Tax setup.
Find Maryland Tax Setup and select Manage taxes.
Follow the instructions below for each tax type.
Important: If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct historical tax issues related to tax account number updates.
Next to Central Registration Number, click Edit to enter your eight-digit CRN. This number usually starts with a 0, 1, 2, or 3.
The letter you received from the Comptroller of Maryland after registering
Your Withholding Tax Returns (Form MW506 or MW508)
If you cannot find your CRN, contact the agency at (410) 260-7980.
Next to Filing Frequency, click Edit to enter your withholding deposit schedule. The agency assigns one of these filing frequencies: accelerated, monthly, quarterly, or annual.
Most new employers have a monthly or quarterly filing frequency, based on what was chosen during registration.
The letter you received from the Comptroller of Maryland after registering
If you cannot find your filing frequency, contact the agency at (410) 260-7980.
Note: The agency may decide your business needs a different deposit schedule. If this happens, they'll send an additional letter with your new deposit schedule. You can update this in the Taxes & compliance section of Gusto.
Next to Employer Account Number, click Edit to enter your 10-digit unemployment account number. This number usually starts with 00 or 01.
Any notice from the MD Department of Labor, Licensing and Regulation (Division of Unemployment Insurance)
Form DLLR/DUI 15 (your Unemployment Insurance Quarterly Contribution Report)
The top of your annual tax rate notice mailed by the agency in December each year
The agency website
If you cannot find your account number, call the agency at (800) 492-5524, then press 1, followed by 6.
Next to Unemployment Rate, click Edit to enter your unemployment contribution rate.
The Contribution Rate box of your current year's Experience Rate Notice from the Maryland Department of Labor
If you cannot find your rate, call the agency at (800) 492-5524, then press 1, then 2.
If you do not have your assigned rate yet, enter the new employer rate for Maryland in Gusto in the meantime. Update the rate once you receive it.
In Maryland, county taxes are paid and filed together with state income tax in one lump sum to the Comptroller of Maryland. When payroll is run, we'll automatically add the county-specific tax amount (based on an employee's home address) to the state income tax amount.
Note: Maryland county taxes are based on where an employee lives, not where they work.
If you or an employee compares the income tax from a Gusto paystub to another provider's, Gusto's withholding may appear higher because the previous provider may have separated county taxes. Look at your combined withholdings from previous providers before comparing them to a Gusto paystub.
Employees and employers can get tax estimates and find the current year's tax rates by using the agency's estimated payment and withholding calculators.
The FAMLI program lets workers take paid time off to care for themselves or their family while keeping their job. They can get up to $1,000 per week for up to 12 weeks.
On April 7, 2025, the Maryland General Assembly passed a final bill postponing the implementation dates for Maryland's FAMLI program. The governor signed this into law in May.
This is the new timeline:
Payroll deductions start January 1, 2027
Leave benefits begin January 3, 2028
To keep your Maryland tax information up-to-date and help fix tax problems, authorize Gusto as your third-party agent (TPA) for the agencies below.
To become your agent, a notarized form authorizing Gusto as your payroll provider must be submitted to the agency. To make this easy, we'll prepare the necessary document for you to e-sign in Gusto, then submit the form to the agency.
The form will be ready to sign once the following is completed in Gusto:
A company work address is added in Maryland
A Maryland work address is assigned to an employee's work location in their profile
The Maryland state tax information is filled out in the Taxes & compliance section of your account
The Maryland employee's state-specific tax elections have been made
To sign the form in Gusto:
Have the company signatory sign in to their profile in Gusto.
On the Home page, click the applicable MD to-do item.
For general information about the authorization form we'll submit (MD Form 548P), visit the agency website.
We'll submit this to the agency directly on your behalf.
To keep your Maryland withholding information up-to-date and help troubleshoot tax issues, you'll need to authorize Gusto with the Comptroller of Maryland.
The administrator on the Maryland Tax Connect account must follow the steps below to give Gusto access. If you run into any issues, follow this step-by-step guide from the agency.
Log in to Maryland Tax Connect.
Open the Profile Information dropdown, then select Manage Authorized Users.
Click Add New Authorized User.
Enter Gusto's User ID and Registration Confirmation Number:
User ID: Gusto
Registration Confirmation Number: TU00000346714
Click Next.
Under the Taxpayer Authorizations section, select your company or account by clicking the checkbox in the View column on the left.
Important: You'll need to grant access to both the Withholding/Filing and the Withholding/Reconciliation accounts.
Enter a start date. We recommend using the first day in the quarter you started running payroll with Gusto.
For example, if March 4, 2025 was your first payroll with Gusto, enter January 1, 2025 as the start date (the beginning of Q1).
Do not enter an end date at this time.
In the Assignments section, select Taxpayer Functions under Authorize Manually.
Select the following as the Authorized Taxpayer Functions:
Document upload service request
File returns for all taxes
Make payments for all taxes
View tax type specific notices for all taxes
Click OK.
In the Assignments section, select Account Authorizations under Authorize Manually.
Select the Account Type as Withholding Tax.
Enter a start date. We recommend using the first day in the quarter you started running payroll with Gusto.
For example, if March 4, 2024 was your first payroll with Gusto, enter January 1, 2024 as the start date (the beginning of Q1).
Do not enter an end date at this time.
Click Account Functions and select the following as the Account Authorizations:
File Returns
Make Payments
View Tax Type Specific Notices
Click OK.
After selecting all the assignments (Taxpayer Functions and Account Authorizations), click Save.
Note: Gusto only needs access to the Withholding account. We do not need access to the other accounts (Sales and Use, Motor Fuel, etc.).
After clicking Save, you'll see a New User Confirmation page. Verify that all the Taxpayer Functions and the Account Functions match what's outlined above, then click Confirm.
After you successfully grant access to the new authorized user, you'll see a confirmation message. Both the Administrator and Authorized User will receive a confirmation email with Authorization Information.
MW506/ MW506M* (Employer Return of Income Tax Withheld)
Tax coupons available in Gusto beginning Nov 2024.
MW508 (Annual Employer Withholding Reconciliation Report)
MD DLLR/ DUI 15 (Maryland Unemployment Insurance Quarterly Employment Report)
State W-2 (Wage and Tax Statement)
Maryland Employee New Hire Report
At this time, we do not file new hire reports for contractors
You can view forms in Taxes & Compliance, then Tax documents. Switch between the tabs to find federal, state, W-2s, and 1099s.
Some forms show an asterisk (*). Forms like payment vouchers or coupons that were filed electronically may not show in your Gusto account. Sign in to the agency's portal to view filings and payments.
To see what Gusto has paid for you, run the Agency Payments report.
Revenue Agency: Comptroller of Maryland, Revenue Administration Division (RAD)
Phone: (800) 638-2937
Workforce or Labor Agency: Maryland Department of Labor, Division of Unemployment Insurance (DOL)
Phone: (410) 767-2412
Email: [email protected]
If MarylandSaves notifies you about enrollment, you can automate payroll deductions and streamline your plan administration by integrating your company’s auto-IRA with Gusto.
Learn how to close or reopen tax accounts.