ES Tax FAQs

Table of Contents

Have a question? Check this list to see if we have an answer. If your question is not listed below, please email us at esd.tax@alaska.gov and we will provide the best answer that we can.

Questions about account status

1. I don’t have an employment security tax account yet; can I still file a report?
2. If I'm self-employed, do I need to have an employment security tax account?
3. My business has changed from a sole proprietor to a corporation. I have the same business and the same owner. Why do I need a new state account number?
4. A partner of mine left our partnership. Would you take his name off the account?
5. My spouse died and our business was in his name. Would you change the name of the account to mine?
6. I don't have any employees this quarter. Do I still need to file a contribution report?
7. Why did you close my account? I'm still in business.

Rate questions

1. Why did my rate go up?
2. I had to fire an employee. How will that affect my rate?
3. My new employee has already paid in the maximum UI contributions with her previous employer this year. Why do I have to pay for her since you already have that money?

Questions about wages and deductions

1. What is the taxable wage base for this year? What was it last year?
2. Are 401(k) deductions reportable?
3. I just hired an employee who tells me that I shouldn't deduct employment security tax from his check because he's not qualified to collect benefits. Is that true?
4. My employees are the best. If I give them a bonus do I have to pay contributions?
5. Are wages, including salaries and draws, paid to corporate officers reportable for ES contributions?
6. Are wages, including salaries and draws, paid to partners or sole proprietors reportable for ES contributions?
7. Are wages, including salaries and draws, paid to an Limited Liability Company manager reportable for ES contributions?
8. Is the employee portion of unemployment security tax deductible for federal income tax purposes?
   
9. Are my employee expense reimbursement payments reportable?

General questions

1. I did not receive my quarterly contribution report form - where can I get one?
2. What do I do when an employee didn't come back for his check and now I'll be paying him in the next quarter?
3. How come I keep getting notices about missing social security numbers?
4. I received a notice saying my contribution report and wage schedule were "out of balance." What does this mean?
5. How can I contact the Internal Revenue Service?