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Instructions For Form De 459 - Sole Shareholder/corporate Officer Exclusion Statement

REPORTING INSTRUCTIONS

The sole shareholder wages must be reported on a separate Quarterly Wage and Withholding

Report (DE 6). Write “Sole Shareholder” across the top of the DE 6.

Report all other employees on a separate DE 6.

File a single Annual Reconciliation Statement (DE 7) and include all of the corporation’s

employees, including the sole shareholder.

GENERAL INFORMATION

If the corporation does not have an Employer Account Number, attach a completed DE 1 or

DE 1AG Registration Form with your election.

Do not delay in filing this form. It is important to file the form during the calendar quarter in

which you want the exemption to take effect. The exemption becomes effective the first day of the

calendar quarter in which it is filed. A delay in filing this form may cause your exemption to take

effect in the next calendar quarter. Do not file this form as an attachment to your DE 6 or any other

Department form.

The exemption may be terminated at any time by a change in stock ownership or status of the

corporate officer as described in Section 637.1, California Unemployment Insurance Code.

The exemption may be voluntarily terminated after two complete calendar years have passed. The

corporate officer/sole shareholder must submit a written request to the Department for termination.

If you have any questions concerning the exemption or reporting requirements, please contact the

Department at the address below.

EMPLOYMENT DEVELOPMENT DEPARTMENT

TAXPAYER ASSISTANCE CENTER, ATTN: SPECIALIZED COVERAGE DESK

P.O. Box 2068

Rancho Cordova, CA 95741-2068

Phone: (916) 654-6288

Fax: (916) 319-1179

DE 459 Rev. 13 (8-09) (INTERNET)

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Instructions For Form De 459 - Sole Shareholder/corporate Officer Exclusion Statement