What Is SIT or SWT on a Pay Stub? State Withholding Tax Explained
Written by the ePaystubs Editorial Team · Last updated: June 2026
SIT or SWT on a pay stub means state income tax withholding. SIT stands for State Income Tax, while SWT stands for State Withholding Tax. Both labels refer to money your employer withholds from your paycheck and sends to the appropriate state tax agency.
Quick answer: SIT and SWT generally mean the same thing: state income tax withholding. It goes to a state tax agency, not the IRS. Whether it appears on your pay stub depends on where you live and work.
SIT is the state equivalent of federal income tax withholding, which may appear as FIT or FWT. Not every employee has a SIT deduction because some states do not tax wage income.
This is one of several labels found in the deductions section. For help with other codes, read our guide to pay stub deduction codes or review the common pay stub abbreviations.
SIT stands for: State Income Tax.
SWT stands for: State Withholding Tax.
Where the money goes: The applicable state tax agency.
Whether it appears: This depends on state tax laws and your work and residence locations.
What does SIT mean on a pay stub?
SIT stands for State Income Tax. On a pay stub, it normally identifies state income tax withheld from an employee's taxable wages.
In states that tax wage income, employers generally withhold part of the expected state tax from each paycheck. The employer sends that money to the state, and the amount is credited toward the employee's state income tax liability.
When you file a state income tax return, the state compares the tax withheld with the amount you ultimately owe. You may receive a refund if too much was withheld or owe a balance if the withholding was not enough.
What does SWT mean on a pay stub?
SWT stands for State Withholding Tax. It usually identifies the same deduction as SIT. One payroll system may use SIT while another uses SWT, State Tax, ST, or a state-specific abbreviation.
| Pay stub label | What it normally means |
|---|---|
| SIT | State Income Tax |
| SWT | State Withholding Tax |
| State Tax | State income tax withholding |
| ST | State tax |
| State abbreviation | Tax withheld for the named state, such as NY, CA, or IL |
SIT vs FIT: What is the difference?
FIT and SIT are separate income tax deductions. FIT, sometimes shown as FWT, is federal income tax withholding. It goes to the IRS. SIT, sometimes shown as SWT, is state income tax withholding and goes to the applicable state tax agency.
The two deductions may also use different withholding forms and calculation rules. Federal withholding generally uses Form W-4 and IRS withholding methods. State withholding follows the rules and forms required by the applicable state.
For a closer look at the federal deduction, read our guide to FIT or FWT on a pay stub. The IRS also provides official information about federal income tax withholding.
| Pay stub line | What it means | Where it goes | What generally determines it |
|---|---|---|---|
| FIT or FWT | Federal income tax withholding | IRS | Federal Form W-4, taxable wages, pay frequency, and IRS withholding methods |
| SIT or SWT | State income tax withholding | Applicable state tax agency | State tax rules, state withholding form, taxable wages, and work or residence location |
Is SIT the same as SWT?
Yes, in most payroll systems SIT and SWT are two names for the same state income tax withholding. The abbreviation may vary by employer or payroll provider, but the purpose of the deduction is normally the same.
If you are unsure about a label, look for the name or abbreviation of a state beside it. Your payroll department can also confirm which jurisdiction receives the withholding.
Why SIT may be high, low, or blank
The amount of state income tax withheld can vary considerably. Common factors include:
- The state where you work
- The state where you live
- Your taxable wages for the pay period
- Whether the state uses a flat rate or graduated tax brackets
- Your filing status and state withholding form
- Exemptions, allowances, credits, or additional withholding
- Reciprocity agreements between states
- Whether the state taxes wage income
SIT may be blank or zero when no state income tax withholding applies. It can also happen when wages are below the state's withholding threshold, the employee properly claimed an exemption, or a reciprocity agreement changes which state receives the withholding.
Which states have no state income tax on wages?
As of 2026, nine states do not impose a broad individual income tax on wage income:
- Alaska
- Florida
- Nevada
- New Hampshire
- South Dakota
- Tennessee
- Texas
- Washington
- Wyoming
An employee who lives and works only in one of these states will generally not see SIT withheld from regular wages. However, other state payroll deductions may still appear. Washington, for example, does not impose a broad tax on wage income but has other state taxes and payroll programs.
State tax laws can change. Employees and employers should confirm current requirements with the official state tax or labor agency before making payroll or filing decisions.
Why state withholding varies by location
Each state creates its own income tax structure. Some use one flat percentage, while others use graduated brackets that increase with taxable income. States also have different deductions, credits, exemptions, forms, and payroll calculation methods.
| Tax structure | How it affects SIT | Illustrative examples |
|---|---|---|
| No broad tax on wage income | A normal SIT deduction generally does not appear | Florida, Texas, Washington |
| Flat income tax | One primary state rate generally applies to taxable income | Illinois, Colorado |
| Graduated income tax | Different tax brackets apply as taxable income rises | California, New York |
These are broad examples rather than complete withholding instructions. Employees and employers can begin with the state pay stub hub and then confirm current rules with the official state agency.
Can you have withholding for more than one state?
Yes. Employees who live in one state and work in another may have more complicated withholding. The result depends on the laws of both states and whether they have a reciprocity agreement.
A reciprocal agreement may allow an employee to pay income tax only to the state where they live instead of the state where they work. Without such an agreement, withholding or tax filing obligations may exist in both states, although credits may help prevent the same income from being taxed twice.
Remote work can also affect withholding because states do not all treat remote employees the same way. If your pay stub shows the wrong state after a move or work-location change, contact payroll promptly.
Is local income tax the same as SIT?
No. Some cities, counties, or other local jurisdictions impose their own wage or income taxes. These can appear as separate lines such as local tax, city tax, county tax, LIT, or a jurisdiction-specific code.
An employee may therefore see federal, state, and local income tax withholding on the same pay stub. Each deduction goes to a different taxing authority.
A sample SIT line on a pay stub
This fictional example shows how SIT may appear beside federal income tax and FICA deductions. The figures are for illustration only.
Fictional example
Gross pay$2,000.00
FIT (federal income tax)-$210.00
SIT (state income tax)-$67.00
OASDI (Social Security)-$124.00
MED (Medicare)-$29.00
Net pay$1,570.00
In this example, FIT is the federal income tax deduction and SIT is the state income tax deduction. OASDI and MED are separate Social Security and Medicare taxes.
An employee in a state without an individual income tax on wages may not have the SIT line. If you need to prepare a clear payroll record, you can create a pay stub that lists federal, state, and other applicable deductions. Every pay stub created should contain real and accurate information.
How to check SIT on your pay stub
Use this checklist when reviewing your state withholding:
- Confirm that the state abbreviation is correct
- Check whether the state where you work taxes wage income
- Make sure payroll has your current home and work addresses
- Separate federal withholding from state withholding
- Look for any additional city, county, or local tax
- Compare the current amount with previous pay periods
- Review your state withholding form after a move or job change
- Check both current and year-to-date totals
When should you contact payroll?
Contact your payroll or HR department if:
- The state shown does not match where you live or work
- You moved but your old state still appears
- You expected SIT but no state tax was withheld
- SIT appears even though you work in a state without an income tax on wages
- You work in multiple states and do not understand the listed deductions
- Your withholding changed unexpectedly
Payroll can confirm your work location, state withholding form, and the jurisdiction used in the calculation. Questions about your individual state tax liability should be directed to the state tax agency or a qualified tax professional.
Frequently asked questions
What does SIT mean on a pay stub?
SIT means State Income Tax. It is state income tax withheld from an employee's wages and sent to the applicable state tax agency.
What does SWT mean on a pay stub?
SWT means State Withholding Tax. It normally refers to the same state income tax deduction as SIT.
Is SIT state income tax?
Yes. SIT generally identifies state income tax withheld from your paycheck.
Is SIT the same as SWT?
Yes. SIT and SWT are usually two payroll labels for the same state income tax withholding.
What is the difference between FIT and SIT?
FIT is federal income tax withholding sent to the IRS. SIT is state income tax withholding sent to the applicable state tax agency.
Why is there no SIT on my pay stub?
You may work in a state that does not tax wage income. A reciprocity agreement, a valid exemption, low taxable wages, or another state-specific rule may also result in zero withholding.
Can SIT change from one paycheck to another?
Yes. It can change when your wages, work location, residence, state withholding form, or applicable state tax rules change.
Can I change my state withholding?
You can normally submit an updated state withholding form to your employer. The required form and available elections depend on the state.
Does every state have SIT?
No. Nine states currently do not impose a broad individual income tax on wage income, although other state payroll deductions may still apply.
Can SIT and local tax both appear?
Yes. State income tax and city, county, or other local income taxes may appear as separate deductions on the same pay stub.