Payroll.org - State Unemployment Tax Guidelines
Explanation:
Comprehensive and Detailed Explanation:
State Unemployment Tax Act (SUTA) liability is determined based on where an employee works and receives direction from, not necessarily where a company is incorporated.
The key factors for determining SUTA state include:
Base of Operations (Option A) - Where the employee works.
Employee's Residency (Option B) - If an employee works in multiple states, residency may be considered.
Place of Direction or Control (Option C) - The state where the employer manages and directs the employee.
Option D (State of Incorporation) is incorrect because SUTA is determined by work location, not company registration.