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What does associated state mean as far as taxes? Are they asking about which state the W2 is from?

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What does associated state mean as far as taxes? Are they asking about which state the W2 is from?

An Associated State is the state that the city, school district, or other local taxing authority (shown in box 20) is located in.It should be the same state that is listed in Box 15.

What does associated state mean as far as taxes? Are they asking about which state the W2 is from?

What if box 15 is empty?

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