First Contact - Receipt of Determination
A "Determination of Unemployment Insurance Liability" (UC-016 or UC-015A) will be sent to you or personally delivered when the department determines that you are an employer liable for unemployment taxes. The determination contains:
- the determination date (date of the letter),
- your Arizona unemployment insurance (UI) employer account number,
- the date your liability begins,
- your tax rate,
- the legal basis for your liability, and
- your appeal rights.
View sample Sample UC-016
View sample Sample UC-015A
Appealing the Determination
The determination becomes FINAL unless a written request for reconsideration is filed within 30 days after the date on the UC-016 or UC-015A 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 submitted when due. If this determination is reversed, your payments will be refunded.
Arizona Department of Economic Security
Unemployment Insurance Tax
4000 N. Central Avene, Suite 500
P.O. Box 6028
Phoenix AZ 85005
Telephone: (602) 771-6652
FAX: (602) 532-5538
The next step is Reconsidered Determination.