Applying for an Unemployment Insurance Tax Account Number
As soon as you begin business in Arizona, you must register with the Arizona Department of Economic Security (DES) and Arizona Department of Revenue (DOR). You register with both agencies at the same time by completing an Arizona Joint Tax Application (form JT-1/UC-001) and submitting it to the License & Registration Section of DOR. DOR will then forward a copy to DES. The information you provide to DES on this form will be used to determine whether or not you are liable to pay Arizona Unemployment Insurance (UI) taxes. NOTE: your Application cannot be processed if you do not record your Federal Employer Identification Number (EIN) in the section of the form provided for this purpose. If you do not have a Federal EIN, contact the Internal Revenue Service to apply for one.
Department of Revenue and Department of Economic Security (DES) process your application separately, and each agency will notify you separately after its processing is completed. If you are determined liable to pay Unemployment Insurance (UI) taxes, a "Determination of Unemployment Insurance Liability" (UC-016 or UC-015A) will be mailed to you by DES. It will specify the legal basis for your liability, the date your UI coverage starts, your tax rate, and your 8-digit Arizona UI employer account number (be sure to include this account number on any correspondence with DES). If you have questions about registering your business after reading these instructions, contact the Employer Registration Unit.
If you already have an existing Arizona Tax Withholding Account, and need to establish an Unemployment Insurance account, you may download an online copy of the Arizona Joint Tax Application. Submit your completed application by email the Employer Registration Unit.