VOLUNTARY ELECTION TO EXTEND COVERAGE TO CORPORATE OFFICERS
AND LIMITED LIABILITY COMPANY MEMBERS UNDER MINNESOTA UI LAW
MINNESOTA DEPARTMENT OF EMPLOYMENT & ECONOMIC DEVELOPMENT
UI EMPLOYER SERVICES OFFICE
1st National Bank Bldg, 332 Minnesota Street, Suite E200, Saint Paul, MN 55101-1351
v FAX (651) 297 -5283
v TDD/TTY (651) 634 -5062 / (877) 360 -1919 toll-free
TELEPHONE (651) 296 -6141
INTERNET: v E-MAIL: deed.tax.liability@state.mn.us
Note: This form pertains ONLY to corporations and limited liability companies
Legal Name of Corporation
or Limited Liability Company: _____________________________________________________
Minnesota UI Employer Account Number: ________________________
Owners/Officers
(only those with 25% or more ownership are impacted by this election):
First Name
MI Last Name
SSN
% Owned
Effective January 1, 2005, Minnesota UI Law Section 268.035 Subd.20 (28) excludes from covered
employment corporate officers and members of limited liability companies who own 25% or more of
the employer corporation or limited liability company. A written election must be filed if you wish to
cover these individuals for unemployment purposes.
I elect to cover all corporate officers or limited liability company members with 25% or more
ownership effective ______________. Unemployment taxes will be paid on the wages paid
to these owners.
I do NOT elect to cover officers or members who own 25% or more of this business. However,
there ARE other employees to report.
I do NOT elect to cover officers or members who own 25% or more of this business. There are
NOT any other employees to report.
I certify that I am an authorized representative of the employer described above, and have the authority to
make this election. I understand that this election will remain in effect for a minimum of two (2) years. After
that, it may be terminated by filing a written notice at least thirty (30) days prior to the first day of January of
any subsequent year. I understand that we need to notify this department of changes in officer or member
ownership, including percentage of ownership.
Signature:
__________________________ ____
Date: ______________
Title:
______________________________
Phone number:
______________________________
e-mail address:
______________________________
DEED -591
Remit this form to the address or fax number above.
(DEED-00593) (1-05)