Form Deed-13 - Report To Determine Liability For Unemployment Tax

INSTRUCTIONS FOR DEED-13, REPORT TO DETERMINE LIABILITY FOR UNEMPLOYMENT TAX

Please Note: We consider you a “business” if you have hired someone to perform services for you.

For assistance, call (651) 296-6141. Retain a copy of the completed DEED-13 for your records.

ITEM NUMBER

All future correspondence from this department will be addressed to you as indicated. If you want mailings directed to your

accountant, payroll service, etc., at an address other than your business address, you must request and complete a Power of

Attorney form, DEED-1298.

If an individual owner, do not include as employee(s) a worker in the employ of a son, daughter, or spouse. Also, do not include

children under the age of 18 in the employ of their mother or father.

If a partnership, do not include the partners. Other exclusions may apply.

If a corporation, include corporate officers who perform any service in minnesota for the corporation.

Other workers may be excluded from the definition of covered employment. For additional information, request publication

DEED-130, MINNESOTA EMPLOYER’S UNEMPLOYMENT HANDBOOK.

“Wages” include any remuneration, cash or non-cash, to or on behalf of officers of “S” or “C” corporations and other employees

who perform services IN MINNESOTA. For further definitions of included and excluded wages, see the publication DEED-130,

MINNESOTA EMPLOYER’S UNEMPLOYMENT HANDBOOK.

Employers of domestic workers become liable to pay unemployment tax if wages of $1,000 or more are paid in a calendar

quarter anywhere in the United States. Include the fair market value of room and board if provided. The Services must be

performed in or about your home, local college club, or local chapter of a college fraternity or sorority. Nannies, housekeepers,

home health aides, cooks, chauffeurs, and gardeners are examples of domes tic workers.

If an individual owner, do not include as employee(s) a worker in the employ of a son, daughter, or spouse. Also, do not include

your children under the age of 18 in question “A.”

If incorporated, do not include any children 16 years of age or under in question “A.”

Officers and shareholders of a family farm corporation are excluded for question “A,” but included for question “B” and “C.”

11.

This item must be completed to ensure proper classification of your business. Indicate the industry (such as manufacturing,

retail, construction, household employment, agricultural) and specific product or service (such as business consulting, home

health care, computer software development) for each location that you operate.

16.

A change in entity (such as from individual ownership, partnership, or corporation to any of these or to any other kind of

ownership) requires a new account number with this department. If partners are added or withdrawn, you must also notify the

department.

21.

When the businesses involved are corporations whose stock is traded publicly, we will assume that any reorganization involves

a continuation of ownership of at least 25 percent of the common stock. Employment experience will be transferred to the

successor account for the purpose of calculating tax rates.

Common ownership also includes ownership by a spouse, parent, child brother, sister, aunt, uncle, niece, nephew or first cousin

by birth, marriage or adoption.

22.

Ownership information is required.

23.

Include the name and telephone number of the person who completed this form.

The Purpose of the DEED-13

Information you provide on this form will be used for the purpose of determining your liability to pay into the unemployment fund under

the Minnesota Unemployment Insurance Law and other purposes authorized by law. This information is required under Minnesota

Statutes 268.043 and 268.186. Information you supply may make you liable for (1) a tax on your payroll if you are a private employer;

or (2) the reimbursement of unemployment benefits paid to your ex-employees if you are a public or non-profit employer. Your not

supplying this information could result in the assessment of taxes, interest and penalties as set forth under Minnesota Statute 268.057.

Information you furnish will be released to the Internal Revenue Service to certify the amount of employment taxes you paid this State for

which you are requesting a credit against the tax imposed by Section 3301 of the Federal Unemployment Tax Act and for such purpose

and to such entities as set forth in Minnesota Statute 268.19.

Form Deed-13 - Report To Determine Liability For Unemployment Tax - 2003 Page 3

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