General Tips For Forms 5208 A, B, And C (Page 2 of 2) in pdf

Line-by-Line Instructions for Form 5208 B

Unemployment Insurance

Tax and Wage Reporting

Line 1 – The date the tax report is due.

Information & Instructions

Line 2 – The Unified Business Identifier (UBI)

Number assigned by the State.

Line 3 – The last day of the calendar quarter

Which Reports Must be Filed

Who Must File Tax and Wage Reports

(three-month period) for which you are filing.

The Washington State Employment Security

To submit for a different quarter, contact your

If you have no employees

no employees and

If you have employees, but no active

Act requires employers who are liable under

District Tax Office to have a form sent to you, or

your account is still active

account or ES Reference Number

account

that act to file tax and wage reports. Those

file electronically.

File a “No-Payroll” report by phone on the

If you have employees in Washington,

reports must be filed each calendar quarter.

Employer Help Line. During the call, you

you must file a Master Application with

Line 4 – The reference number assigned to

Electronic Filing

will receive a confirmation number for

the State of Washington. You also must

you by the Employment Security Department.

This instruction sheet applies to hardcopy/

your records.

complete and submit Tax Report Form

paper tax and wage forms. To save time

Line 5 – Your business name.

5208

A, Wage Report Form

5208

B, and

Employer Help Line Numbers

and money, consider filing electronically.

Business Change Form

C (where

5208

s Seattle area

(206) 340-1400

Q & A

To download tax software to file or pay

you will fill in your business name and

Column 6 –

Column 8 (continued) –

continued from page 2

electronically, go to

s Tacoma area

(253) 305-0038

address). See the list of District Tax

• Enter amount in hours only; do not use

For answers to questions about electronic

Offices below and call the one nearest you

What is a corporate officer

s Spokane area

any other measure of time worked such

(509) 892-9211

filing, email to

, call

uiftsupport@esd.wa.gov

for help with all of these filings.

exemption? Services performed by

as weeks.

s All other businesses

1-888-836-1900

go to

(360) 902-9636, or

corporate officers are exempt from

If you want to replicate our forms

• Do not leave any blanks. Report the

If you leave a voice message, you will get a

TTY/TDD

1-800-833-6388

unemployment insurance coverage if

Enter the Social Security number as shown on

for machine printing

actual number of hours worked this

return call.

To file a “No-Payroll” report by mail

by mail, check

the corporation they work for is a for-

the employee’s Social Security card. If a valid

If you design your own version of Tax

quarter, including paid vacation and

the box on Line 8 of the Tax Report Form

profit corporation, and not exempt

When Tax and Wage Reports are Due

Social Security number is not available, steps

Report Form

A or Wage Report Form

5208

holiday hours.

For severance pay,

A and mail it to Employment Security

under IRS Code

or a political

5208

501(c)(3)

should be taken to obtain one OR use the

B, it must be tested and certified

s First quarter ends the last day of March,

5208

unassigned bonuses, or other payments

Department, PO Box

9046

, Olympia,

subdivision. If unemployment insurance

employee’s taxpayer identification number.

by Employment Security before it’s used.

reports are due the last day of April;

not assigned to a time period, report

Washington

coverage is desired for these officers, a

98507-9046

Please read the answer to question # 7 on

s Second quarter ends the last day of June,

“0” hours. If you leave this column

Column 7 –

Voluntary Election Form

(EMS 5203)

must

our Tax Q&A website

If you have employees and individual

and individual

and

reports are due the last day of July;

blank, hours will be computed based

be completed and signed by someone

This explains the

wages and hours to report

esd/tax/5208faq.htm.

on this state’s minimum wage, which

s Third quarter ends the last day of

authorized to bind the corporation.

certification process. You also may email

If your account is active, file both Tax

could result in improper benefit

September, reports are due the last day of

Voluntary coverage must include all

us at

to ask for help

Report Form

A and Wage Report

magmedia@esd.wa.gov

5208

payments and higher total benefits

October; and

corporate officers. If the corporation

or information.

Form

5208

B. See line-by-line instructions

charged to your account.

elects not to cover its officers – they are

s Fourth quarter ends the last day of

Enter the name (all caps) of each employee

for both forms on the following pages.

ineligible for unemployment benefits –

December, reports are due by the last day

as shown on their Social Security card. Fill in

Column 9 –

and they must be so notified in writing by

of January.

the 14 boxes as completely as possible. The

the corporation. The notice must contain

format is full last name, space, first name,

Reports received after the due dates shown

Need Help?

the officer’s names and signatures, and be

space, and if space allows, middle initial.

above are considered late. Late filers will

kept on file for audit purposes.

During regular business hours

regular business hours, call the

District Tax Offices

incur penalties and interest as detailed inside

Column 8 –

District Tax Office nearest you.

Bellevue

What are the minimum wage and

in reference to lines

, and

(425) 649-4388

For each employee, enter total gross wages

Form

A. Effective third quarter 2004

overtime pay requirements? State law

5208

Bellingham

(360) 676-2070

After hours, call the Employer Helpline at

paid and other monetary remuneration such

sets the minimum rate of

you may incur additional penalties for

(RCW 49.12.005)

the appropriate number listed above or go

Lynnwood

(425) 774-2380

as bonuses and tips; plus the reasonable cash

reports filed on the incorrect format or on

compensation for employees. Please refer

on the Internet.

Olympia

(360) 407-5145

value of non-monetary remuneration such as

questions to the local Labor and Industries

incomplete reports.

Please read carefully to report total hours.

Seattle North

gifts, prizes, and in some cases meals and

(206) 706-3801

To learn more about unemployment

Failure to report hours correctly may result in

Regional office.

lodging. If you have any questions regarding

Seattle South

insurance taxes, benefit programs, re-

(206) 766-6300

excess benefit charges to your account.

the correct reporting of monetary or non-

How should I report stock options

employment programs and services, and

Spokane

(509) 532-3090

• Enter hours in whole numbers only - no

monetary remuneration, please contact your

exercised by my employees? Stock

the Employment Security Department, visit

Tacoma

fractions, no decimal amounts.

Actual

(253) 593-7380

nearest District Tax Office.

options should be reported along with

on the Internet.

fractional hours should be rounded to the

Tri-Cities

(509) 734-5880

Unemployment Insurance

next higher whole number

next higher whole number.

next higher whole number

exempt corporate officer earnings on

Tax Administration

Vancouver

(360) 735-5050

line 9. Beginning in 2004, stock options

Wenatchee

(509) 662-0448

Employment Security is an equal opportunity employer

should no longer be reported along with

and provider of employment and training services.

Yakima

(509) 574-0137

employee wages on form 5208 B.

Auxiliary aids and services are available upon request to

Out-of-State

(360) 902-9620

persons with disabilities.

EMS 10312 CC: 7540-032-822 ESD-1641 (Rev. 2/04)

General Tips For Forms 5208 A, B, And C Page 2

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