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Workers’ Compensation by StateReturn
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Potential hosts of J-1 interns/trainees are required to provide proof of Worker’s Compensation Insurance Policy of which the rules vary from state to state. Generally, all states except Texas and South Dakota mandate employers with more than certain number of employees purchase workers’ compensation insurance.
Workers' compensation insurance is regulated on the state level, e.g., some states mandate coverage for only full-time employees; some mandate for part-time workers, temps, and independent contractors; some states allow businesses to operate a self-insured (or self-funded) plan. The following table highlights the different requirements by state.
StateRequirements
1AlabamaVoluntaryhttps://www.revenue.alabama.gov/wp-content/uploads/2022/06/A6_121621.pdf
2AlaskaVoluntary
3ArizonaVoluntaryhttps://gao.az.gov/sites/default/files/APG_V_C_a_A-4.pdf
4ArkansasVoluntaryhttps://azdor.gov/forms/withholding-forms/withholding-exemption-certificate
5CaliforniaVoluntaryhttps://edd.ca.gov/siteassets/files/pdf_pub_ctr/de4.pdf
6ColoradoVoluntaryhttps://tax.colorado.gov/sites/tax/files/documents/DR0004_2021.pdfMore
7ConnecticutVoluntaryhttps://portal.ct.gov/-/media/DRS/Forms/2022/WTH/CT-W4_1221.pdf
8Washington DCVoluntaryhttps://www.justice.gov/crt/page/file/1335666/download
9DelawareVoluntaryhttps://revenuefiles.delaware.gov/2021/DE-W4.pdfMore
10FloridaVoluntary
11GeorgiaVoluntaryhttps://dor.georgia.gov/form-g-4-employee-withholding
12HawaiiVoluntaryhttps://files.hawaii.gov/tax/forms/2021/hw4_i.pdf
13IdahoVoluntaryhttps://tax.idaho.gov/forms/EFO00307_12-22-2020.pdf
14IllinoisVoluntaryhttps://www2.illinois.gov/rev/forms/withholding/Documents/currentyear/il-w-4.pdf
15IndianaVoluntaryhttps://forms.in.gov/Download.aspx?id=2702
16IowaVoluntaryhttps://tax.iowa.gov/forms/ia-w-4-employees-withholding-certificate-44-019-21
17KansasVoluntaryhttps://www.ksrevenue.gov/pdf/k-4.pdf
18KentuckyVoluntaryhttps://revenue.ky.gov/Forms/42A804%20(K-4)%20(2022)(11-21).pdf
19LouisianaVoluntaryhttps://www.dillard.edu/_administration/_human-resources/resource/post-migration/forml-4stateemployeewithholdingallowance.pdf
20MaineVoluntaryhttps://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/20_Form%20W-4ME.pdf
21MarylandVoluntaryhttps://www.marylandtaxes.gov/forms/current_forms/mw507.pdf
22MassachusettsVoluntaryhttps://www.mass.gov/doc/form-m-4-massachusetts-employees-withholding-exemption-certificate/download
23MichiganVoluntaryhttps://www.michigan.gov/-/media/Project/Websites/taxes/Forms/MIW4.pdf?rev=6c0f949e0b924ecb83405f7f7535e215
24MinnesotaVoluntaryhttps://www.revenue.state.mn.us/sites/default/files/2022-01/w-4mn.pdf
25MississippiVoluntaryhttps://www.msnd.uscourts.gov/sites/msnd/files/forms/MS%20Employee%27s%20Withholding%20Exemption%20Certificate.pdf
26MissouriVoluntaryhttps://dor.mo.gov/forms/MO%20W-4.pdf
27MontanaVoluntaryhttps://mtrevenue.gov/publications/montana-employees-withholding-allowance-and-exemption-certificate-form-mw-4/
28NebraskaVoluntaryhttps://revenue.nebraska.gov/files/doc/tax-forms/f_w4.pdf
29NevadaVoluntary
30New HampshireVoluntary
31New JerseyVoluntaryhttps://www.state.nj.us/treasury/taxation/pdf/current/njw4.pdf
32New MexicoVoluntaryhttps://www.irs.gov/pub/irs-pdf/fw4.pdfMore
33New YorkVoluntaryhttps://www.tax.ny.gov/pdf/current_forms/it/it2104_fill_in.pdf
34North CarolinaVoluntaryhttps://www.ncdor.gov/taxes-forms/withholding-tax/withholding-tax-forms-and-instructions/employees-withholding-allowance-certificate-nc-4
35North DakotaVoluntaryhttps://www.irs.gov/pub/irs-pdf/fw4.pdfMore
36OhioVoluntaryhttps://tax.ohio.gov/static/forms/employer_withholding/generic/wth-it4-combined.pdf
37OklahomaVoluntaryhttps://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/OK-W-4.pdf
38OregonVoluntaryhttps://www.oregon.gov/dor/forms/FormsPubs/form-or-W-4_101-402_2022.pdf
39PennsylvaniaVoluntaryMore
40Rhode IslandVoluntaryhttps://tax.ri.gov/sites/g/files/xkgbur541/files/2021-12/ri-w-4-2022.pdf
41South CarolinaVoluntaryhttps://dor.sc.gov/forms-site/Forms/SCW4_2022.pdf
42South DakotaVoluntary
43TennesseeVoluntary
44TexasVoluntary
45UtahVoluntaryhttps://www.irs.gov/pub/irs-pdf/fw4.pdfMore
46VermontVoluntaryhttps://tax.vermont.gov/sites/tax/files/documents/W-4VT.pdf
47VirginiaVoluntaryhttps://www.regent.edu/admin/busoff/pdf/VA-4.pdf
48WashingtonVoluntary
49West VirginiaVoluntaryhttps://tax.wv.gov/Documents/TaxForms/it104.pdf
50WisconsinVoluntaryhttps://www.revenue.wi.gov/TaxForms2017through2019/w-204f.pdf
51WyomingVoluntary