Independent guide

SITW / SIT on a pay stub: State income tax withholding

SITW, SIT, ST, SWT and STTax can all describe state income tax withheld from wages. The state, work location, residence and applicable elections matter. A…

Last updated September 13, 2026

Browse federal, state and local payroll tax codes.

SITW, SIT, ST, SWT and STTax can all describe state income tax withheld from wages. The state, work location, residence and applicable elections matter. A state-tax label is different from unemployment or disability insurance.

Related spellings covered here: ST, STTAX SWT.

How to read this entry

Use the meaning State income tax withholding alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.

Example on a pay statement

A $90 state income-tax deduction and a $12 state disability deduction are separate charges. Combining them and comparing the result with an income-tax table can give a misleading result.

Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.

What to check with payroll

Check the named state, taxable wages and state withholding form. Ask payroll about reciprocal agreements or multi-state work if relevant.

Compare related entries

Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.

Reference and scope

Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.