Hello,

TRU is created based on how many registrations you make with the government authorities at the state level. If you have presence in multiple states and if you have registration in multiple states then you need to create those many TRUs. For example if you have your company presence in 5 states and you do registration with one state authority then you should create 1 TRU and for remaining states you need to create work location and assign them to employees based the state in which you are hiring the employees.