Closing Tax Accounts

Close tax accounts in states without active employees to avoid compliance issues.

Closing tax accounts

Tax accounts should only remain open in states where a company has active employees. If a company no longer has any active workers in a state and does not plan to hire there again, the company should close the account with the state agency.

Important context

  • Check does not close tax accounts on behalf of Partners or companies.
  • Leaving accounts open unnecessarily can result in notices, compliance issues, or filing obligations even when no wages are paid.
  • Each state has its own process for account closure, typically through an online portal or by submitting a form.

Recommended actions

  • Confirm that there are no active employees in the state and that there are no upcoming hires.
  • Advise the company to contact the relevant state agency to request closure of their withholding and/or unemployment accounts. Reference Check’s State Setup Guides for the relevant links to close accounts.
  • Ensure the company keeps confirmation of the closure for their records in case of future inquiries.
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Last updated on August 21, 2025