Dws Ui Form1 Form – Fill Out and Use This PDF

Form 1 Rev: 05/10

Unemployment Insurance (UI) Instructions for Status Report, Form 1

The Utah Employment Security Act states that the Department of Workforce Services (DWS) must determine the status of each business and each person independently established in a trade, occupation, or profession. After paying wages, complete and return this form immediately to the Department of Workforce Services, UI Employer Accounts Unit, P.O. Box 45288, Salt Lake City, Utah, 84145-0288.

All items must be completed. If an item does not apply to your business, enter N/A (Not Applicable).

Item 1:

LLC (Limited Liability Company) is considered a partnership unless corporate election is selected. LLC corporate election means the business has authorization or has requested approval from the IRS to be taxed as a corporation. In this case, LLC members would be considered corporate officers. All payments for corporate officer's services are taxable and reportable for Utah unemployment insurance coverage.

Item 2:

If you have more than one trade or business name, list the name or names by which your company is best known to the public. List the telephone and fax numbers for the employer rather than those for the accountant or employer representative.

Item 3b:

Enter your current Utah Unemployment Registration Number if previously registered.

Item 6:

Address and telephone number of the agent or office able to provide wage data, weeks of employment and other information about employees separated from your employment.

Item 7:

Provide the telephone number and physical location (street address, city, state and zip) for the principal work site in Utah. If there are multiple permanent work sites, attach a separate sheet listing the name, address and telephone number for each work site.

Item 10:

Describe in detail the specific product or service you provide. For example, do you manufacture, install, sell wholesale or retail, or offer services? Describe the product, what is sold, or the type of services offered. (Some examples are wholesale mens wear, construction single residential housing, or computer integrated systems design.)

Item 11:

Wages are currently defined by Section 3306(b) of the Internal Revenue code of 1986 and Section 35A-4-208 of the Utah Employment Security Act. Wages represent all payments for services performed including commissions, bonuses, salaries or draws to corporate officers, tips and the cash value of all remuneration in any medium other than cash.

Wages paid to the entity owner (e.g., sole proprietor, general partners and LLC members) are not considered as wages for unemployment insurance. See Item 1 instruction of LLC member exceptions. Wages paid for services performed by a sole proprietor's spouse, parents, or children under age 21 should not be reported for unemployment insurance.

An account will not be established until wages have actually been PAID.

Item 13b:

A domestic employer hires a household worker such as, but not limited to, a nanny, babysitter, yard worker, driver, health aide, private nurse, housekeeper, caretaker, and cleaning people. In addition, employees of college fraternities and sororities are included in this category.

Item 13d:

A Professional Employer Organization (PEO) must register with the Utah Insurance Department before DWS can recognize its PEO status. (http://www.insurance.utah.gov/PEO.html)

Item 14a:

If you acquired (in whole or part) the business activity previously conducted by another entity, or if the business entity has changed (i.e., changed entity from a sole proprietorship to a corporation) even if the owners are still principally the same, complete Items 14a-15c. "Acquired" means to come in possession of, obtain control of, or obtain the right to use the assets, business, or workforce through any legal means. An acquisition can include change to the form of ownership, inheritance, repossession, foreclosure, gift, purchase or any items noted in Item 14b.

Item 15a:

If you are a current owner of this business as well as a previous owner of the transferred business, enter your name, social security number and percentage of ownership in the new business. If you are a current owner and are related to any previous owner of the transferred business, enter your name, social security number, percentage of ownership in the new business and your family relationship.

Any employer, employer representative, or advisor who knowingly violates or attempts to violate Utah Code Section 35A-4-304 and Section 78-8-1301 may be subject to civil and criminal penalties which consist of contribution rate increases to their UI accounts and a fraud assessment of up to $5,000.

To obtain additional information: call (801) 526-9235 or toll-free: 1-800-222-2857 or contact:

Utah Department of Workforce Services

UI Employer Accounts Unit

140 East 300 South

P.O. Box 45288

Salt Lake City, UT 84145-0288