Employer Tax Appeals - Liability for Employment or Wages
Receipt of Determination - First Contact
A "Determination of Liability for Employment or Wages" (form UC-016A) will be sent to you or personally delivered if the department determines that individuals performing services on your behalf are employees or that remuneration you pay them is wages subject to Arizona unemployment taxes. The determination contains:
- the determination date (date of the letter);
- your Arizona unemployment insurance (UI) employer account number;
- the legal basis for your liability;
- a description of the services or remuneration; and
- your appeal rights.
View sample Determination of Liability for Employment or Wages (UC-016A)
Often an assessment of taxes due on the remuneration determined to be wages is issued in conjunction with the UC-016A. If you appeal the UC-016A your appeal will be considered an appeal of the assessment as well.
Filing Appeals
The determination becomes FINAL unless a written request for reconsideration is filed within 30 days after the date on the UC-016A form, as provided by Arizona Revised Statutes § 23-724. If the 30th day falls on a Saturday, Sunday, or legal holiday, the filing period will be extended to the next business day. Your written request for reconsideration should contain:
- a statement of the reasons you consider this decision incorrect, and
- your Arizona UI employer account number.
If an appeal is filed by mail, the postmark date is considered the date of the appeal. To avoid additional charges, reports and payments required under this determination should be filed when due. If this determination is reversed, your payments will be refunded.
Contact Information
Arizona Department of Economic Security
Unemployment Insurance Tax
P.O. Box 6028, Mail Drop 5881
Phoenix AZ 85005
Telephone: (602) 771-6652
FAX: (602) 532-5538
The next step is Reconsidered Determinations