We offer payroll services for any state. Also offering payroll for employees that are out of your business home state . For example, your company is in Ilinois and you hired an employee from Arizona. Payroll is also a law requirement for a single owner of S-corp. Penalties for not having payroll are a 100% of what you owe to the IRS. Please note that 1099-NEC is not a substitute for a payroll, only form for a payroll is W-2.