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Where do employers send their quarterly wage reports and contributions when an employee lives in State "A" and works in State "B"?

  1. State "A"

  2. State "B"

  3. Both states

  4. Federal IRS

The correct answer is: State "B"

When an employee lives in one state and works in another state, their employer must adhere to the laws and regulations of the state where the work is performed. In this case, the employer must send their quarterly wage reports and contributions to the state where the employee works, which is State "B". Sending the reports and contributions to State "A" or both states (A and B) would not be in compliance with the relevant laws. Additionally, the federal IRS is not involved in the process of reporting wages for state-specific taxes and contributions. Thus, the correct answer is B.