The Indiana SF 2837 form is an essential document used for the application and disclosure of a State Unemployment Tax Act (SUTA) account number. This form must be completed accurately and submitted timely to avoid potential civil penalties. For those ready to begin the registration process, click the button below to fill out the form.
The Indiana SF 2837 form serves as a crucial document for employers seeking to register for the State Unemployment Tax Act (SUTA) in Indiana. This form, officially titled the SUTA Account Number Application & Disclosure Statement, is designed to collect essential information about the employer, including their Federal Employer Identification Number (FEIN), business name, and physical address where work will be performed. Employers must accurately complete this form to avoid potential civil penalties associated with late or incorrect submissions. The form also includes sections that determine the qualification of the entity, allowing businesses to specify their type—such as government agencies, non-profit organizations, or private employers. Furthermore, it mandates the disclosure of Social Security Numbers (SSNs) for processing, emphasizing the importance of compliance with state regulations. Notably, timely submission of the SF 2837 is critical, as it must be filed online or included with the employer's first quarterly contribution report if online submission is not feasible. Overall, understanding the requirements and implications of the Indiana SF 2837 form is essential for any employer operating within the state, ensuring they meet their obligations under Indiana's unemployment insurance laws.
SUTA ACCOUNT NUMBER APPLICATION & DISCLOSURE STATEMENT
State Form 2837 (R9 / 3-15)
INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT
10 N Senate Ave RM SE 202
Indianapolis, IN 46204‐2277
Confidential record pursuant To IC 4‐1‐16, IC 22‐4‐19‐6
* This agency is requesting disclosure of Social Security Numbers (SSNs) in accordance with IC 4‐1‐8‐1; disclosure is mandatory and this record cannot be processed without it.
IMPORTANT: Employer registration should be submitted on‐line at https://uplink.in.gov/ESS/ESSLogon.htm on or before the due date of the employer’s first quarterly report. If the employer is unable to submit an on‐line application and disclosure statement, a copy of this form, SF 2837, must be attached to the employer’s first quarterly contribution report (UC1S). Failure to timely register an account or to complete the application and disclosure statement accurately may result in civil penalties as described in IC 22‐4‐ 11.5‐9 being assessed to the Employer and / or to the non‐employer Agent. Please go to www.in . g ov / d w d / SUTA. htm for additional information or clarification.
SECTION ONE – IDENTIFICATION OF THE REGISTRANT
What is the FEIN number to be used by this business to issue the
IRS W2 or 1099 to workers or contractors?
What is the FEIN or SSN* to be used by this business to report business income to the IRS?
What is the complete, legal name of the business as registered with the Indiana Secretary of State?
Leave blank if not required to register. IDWD must be able to verify registration with the Indiana Secretary of State.
Date registered with the Indiana Secretary of State?
/
If not required to register with the Indiana Secretary of State, what is the legal name of the business used to secure the EIN from the IRS?
At what address will work be physically performed in Indiana? If registering for Tele‐work or similar activity, provide the worker’s address.
Do not use a PO Box. The state for this address defaults to Indiana. If no work is performed in Indiana, there is no Indiana SUTA liability.
Street
City
ZIP
‐
Complete SF48812, Indiana Business Location Report, for additional locations.
What is the address at which legal notices are to be served (mailing address for the business)?
Do not use a third party agent address.
US
Canada
Mexico
What is the telephone number for the business? Do not use a third party agent phone number.
Telephone
Ext or
Name
Fax
State
Other
Please provide an email address where IDWD may contact a responsible party for the business. Leave blank if not applicable.
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SECTION TWO – QUALIFICATION OF THE ENTITY
You can only qualify – answer yes – to one qualification type (questions 1 – 6).
1. Are you registering as a FUTA exempt organization under 26 USC 3306(c)(7)
Yes
(government or municipality)?
If Yes, select the
Indiana State Agency
Federal Government
type of entity:
Foreign/ International
Other State Agency
(a)On what date was the first payroll check issued to an individual not excluded under IC 22‐4‐8‐2(i)(2):
No If No, go to questions 2.
Local Government
IN Quasi‐State Agency
If you answered Yes to Question 1, have selected the type of entity, and answered 1(a), go to section 3 to complete the registration. If you are electing to make payments in lieu of contributions, you must submit this form and SF 24321 within thirty‐one (31) days of the date indicated on 1(a).
2. Are you registering as a FUTA exempt organization under 26 USC 3306(c)(8) also
known as 501(c)(3)?
If Yes, are you an:
Indiana Not for Profit
Other State Not for Profit
(a) Are you a church or other non‐qualifying exempt organization requesting to
voluntarily extend the Act?
No If No, go to question 3.
No
IMPORTANT: Voluntary election means that you are not required to pay into the unemployment system, but that you would like to pay contributions so that your workers are insured for unemployment. Voluntary election must be made by January 31st of the year for which is it effective and is binding for a minimum of two (2) calendar years. The election remains in effect unless terminated in writing after two (2) calendar years and by January 31st of the year of revocation. Checking Yes and signing this form is an election to extend the Act per IC 22‐4‐7 and IC 22‐4‐9. If you are making a voluntary election, please go to section 3 to complete the registration. An entity voluntarily electing to extend the act under IC 22‐4‐7‐2(d) is not eligible to make payments in lieu of contributions per IC 22‐4‐10‐1.
(b)Has your 501(c)(3) had four (4) or more workers in twenty (20) different calendar weeks in the same calendar year?
IMPORTANT: If you answered no to the above, and you are not voluntarily extending the Act, and you are not reporting a reorganization, spin‐off, or restructuring; you are not currently liable under IC 22‐4‐7‐2. Please submit this form only once you are liable. If you become liable at any time during a calendar year, you are liable for all payroll for the entire calendar year. A qualifying 501(c)(3) will always have a minimum of two (2) quarters to report at the time they become liable. If you are registering due to a reorganization, spin‐off, or restructuring of the organization, please go to question 5.
(c)Please provide the date on which you made your first payment to any worker:
(d)Please provide the date of the 20th calendar week when you had four (4) or more workers in the same year:
If you answered Yes to Question 2(b), have selected the type of entity, and have answered questions 2(c) and 2(d) please go to section 3 to complete the registration. If you are electing to make payments in lieu of contribution, you must submit this form and SF 24321 within thirty‐one (31) days of the date indicated on 2(d).
3.Are you registering to report domestic employment in a private home, local college club or local chapter of a college fraternity or sorority with wages of $1000 or more in a single calendar quarter?
No If No, go to question 4.
If Yes, select type of entity:
Home
LLC
Corporation
(a)On what date was the first payment made to a domestic worker:
(b)On what date did total payments to domestic workers for a quarter meet or exceed $1000:
Association
If you answered Yes to Question 3, have selected the type of entity, and have answered questions 3(a) and 3(b) please go to section 3 to complete the registration.
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4.Are you registering to report agricultural employment of $20,000 or more in a
single calendar quarter or of ten (10) workers in twenty (20) different weeks in the same calendar year? If you are reporting the reorganization, transfer or spin‐off of an agricultural operation, please go to question 5.
Proprietorship
Partnership
Other (specify)
No If No, go to
question 5.
(a)On what date was the first payment made to a worker:
(b)On what date did total payments to workers for a quarter meet or exceed $20,000? Leave 4(b) blank if not applicable:
(c)On what date did the 10th worker perform service in the 20th week of the year? Leave 4(c) blank if not applicable:
If you answered Yes to Question 4, have selected the type of entity, and have answered questions 4(a) and 4(b) or4(c) please go to section 3 to complete the registration.
5.Are you registering to report that you have acquired, through any means, all or part of the assets of an existing Indiana business entity?
No If No, go to questions 6.
IMPORTANT: Indiana requires that a business disclose the transfer of assets, including the workforce, between businesses. Answering no to this question indicates that you did not in any way assume operational control of all or part of an existing Indiana business including the workforce. Failure to disclose transfer of operational control of assets is considered a material misrepresentation under the Act. Please attach documentation which supports the type of transfer for evaluation under IC 22‐ 4‐10 and IC 22‐4‐11.5. For a bankruptcy, you must attach the specific Order approving the sale or transfer of the assets. If you disagree with the successorship determination of the Agency, you will have fifteen (15) days to protest the initial determination in writing per IC 22‐4‐32.
Select the type that best
describes this transfer:
Select the Acquirer
entity type:
Reorganization or FEIN Change Purchase/Transfer Franchise
Bankruptcy
PEO/ Leasing Agreement
Sheriff’s Sale / Foreclosure Other purchase or transfer
(a) To the best of your knowledge, what percent of the existing business transferred?
Please provide any known information regarding the identity of the Disposer:
FEIN
SUTA #
.
%
(b) What day did operational control transfer to the acquirer?
Operational control transfers on the day that the acquirer has a legal right to direct the business operations, even if they do not immediately exercise the right.
If you answered Yes to Question 5, have selected the type of transfer, the type of entity, have answered questions 5(a) and 5(b), and have identified the disposer to the best of your ability, please go to section 3 to complete the registration.
6. Are you registering as a new business with liability for $1 or more in Indiana payroll?
(a) If yes, please provide the date of your first payroll payment:
IMPORTANT: If you answered no to all questions, you have self evaluated as not being liable for Unemployment Insurance in Indiana at this time. Please submit this registration document only once your business has liability in Indiana for SUTA reporting and contribution
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SECTION THREE – DISCLOSURES AND CERTIFICATION OF INFORMATION
Provide the name of the person in this organization that should be notified in the event of an audit or investigation. Not a third party provider
First
Last
What is this person’s Social Security Number?* Mandatory disclosure
Does this business share ownership, management, or control with any current or former Indiana Business?
Please identify the related business:
IMPORTANT: If you have additional business relationships to disclose, please complete the related business disclosure form SF 28804.
What is the NAICS that best describes this entity? NAICS codes can be found at http://www.census.gov/eos/www/naics/
Code
Additional Keywords
Key Word(s) / Description
Provide the name and contact information for the person who prepared this form for signature.
Agent
Employee
Preparer’s Signature:
Date
Provide the name of the person who is the responsible party for registration of this entity. Do not identify a third party Agent.
Title
Responsible Party’s Signature:
IMPORTANT: By signing this form, you are certifying that the information contained herein is true and accurate to the best of your knowledge and belief. You further affirm that you are a person of sufficient authority with regard to the named entity to file this document and to bind the business by the information provided including all required attachments and disclosures as indicated.
Third party providers: This form should not contain third party provider information for any required response except the preparer signature, if applicable. Employers can designate correspondence agents or external authorized users for Indiana SUTA purposes only via ESS as described in 646 IAC 5‐2‐15. Third party providers are hereby notified that submitting this form or any ESS registration where the agent self identifies as the responsible party for the employer is specifically prohibited and is a violation of the Act as described in IC 22‐4‐11.5‐9.
Mail completed forms to:
IDWD – Employer Status Reports
Fax: 317‐233‐2706
10 N Senate Ave Rm SE 202
Questions: 800‐437‐9136 (2)
Handbook: www.in.gov/dwd
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Completing the Indiana SF 2837 form requires careful attention to detail. This form is essential for employers to register for SUTA (State Unemployment Tax Act) purposes. After filling out the form, it must be submitted either online or attached to the employer's first quarterly contribution report if online submission is not possible.
The Indiana SF 2837 form is primarily used for registering a business for a State Unemployment Tax Account (SUTA). This form collects essential information about the business, including its legal name, address, and tax identification numbers. It is crucial for employers who are liable for unemployment insurance contributions in Indiana. Accurate completion of this form ensures compliance with state regulations and helps avoid potential penalties.
Any business entity that has employees in Indiana and is liable for unemployment insurance must complete the SF 2837 form. This includes various types of organizations such as corporations, partnerships, and sole proprietorships. Additionally, specific entities like non-profits and government organizations may also need to register if they meet certain criteria, such as having a minimum number of employees or payroll amounts.
The form requires several key pieces of information, including:
Providing accurate information is essential for the processing of the application.
Employers must submit the SF 2837 form online or via paper by the due date of their first quarterly contribution report. It is important to register on time to avoid civil penalties. If online submission is not possible, the form should be attached to the first quarterly contribution report (UC1S).
Failure to submit the SF 2837 form on time may result in civil penalties. The Indiana Department of Workforce Development can impose fines on the employer or any non-employer agent responsible for the registration. Timely registration helps ensure compliance with state laws and protects the business from potential financial consequences.
If your business does not perform any work in Indiana, there is no SUTA liability, and you do not need to submit the SF 2837 form. However, if you have employees working in Indiana, regardless of where your business is based, you must register and file the form to comply with state unemployment insurance laws.
For additional information and clarification about the SF 2837 form, you can visit the Indiana Department of Workforce Development's website at www.in.gov/dwd/SUTA.htm. This resource provides comprehensive guidance on the registration process, requirements, and any updates related to unemployment insurance in Indiana.
Leaving required fields blank. The Indiana SF 2837 form mandates that certain fields, such as the Social Security Number, must be filled out. Omitting these can lead to processing delays.
Using a PO Box for the business address. The form specifies that a physical address must be provided, and using a PO Box can result in rejection of the application.
Failing to include the correct FEIN or SSN. The Federal Employer Identification Number (FEIN) or Social Security Number (SSN) is crucial for identification purposes. Inaccuracies can cause complications.
Not indicating the correct business type. Selecting the wrong entity type can lead to misclassification and potential penalties.
Missing the deadline for submission. The form must be submitted on time, ideally online, to avoid civil penalties as outlined in the regulations.
Neglecting to provide a valid email address. A contact email is necessary for communication regarding the application status. Without it, important updates may be missed.
Not attaching required documentation. If there are any asset transfers or changes in business structure, relevant documentation must be included to support the application.
Incorrectly answering qualification questions. Misunderstanding the qualifications for FUTA exemption can lead to incorrect submissions and potential liability issues.
Failing to sign the form. The certification at the end of the form is crucial. An unsigned form will not be processed, causing further delays.
The Indiana SF 2837 form is a crucial document for employers registering for the State Unemployment Tax Act (SUTA) in Indiana. Along with this form, several other documents may be necessary to ensure compliance with state regulations. Here’s a list of related forms and documents that are often used in conjunction with the SF 2837.
These documents collectively help ensure that employers meet their obligations under Indiana's unemployment insurance laws. It is crucial to keep them organized and readily accessible to facilitate smooth compliance and reporting processes.
The Indiana SF 2837 form is similar to the IRS Form SS-4, which is used to apply for an Employer Identification Number (EIN). Both documents require detailed information about the business, including its legal name, address, and the nature of its operations. Just as the SF 2837 is essential for registering for state unemployment tax, the SS-4 is crucial for federal tax purposes. Accurate completion of either form is mandatory to ensure compliance with tax regulations and to avoid potential penalties.
Another document comparable to the Indiana SF 2837 is the IRS Form 940, which is used to report annual Federal Unemployment Tax Act (FUTA) taxes. Like the SF 2837, Form 940 involves reporting on the employment status of the business, including wages paid and the number of employees. Both forms are integral to maintaining compliance with unemployment tax laws, ensuring that businesses contribute appropriately to unemployment insurance programs.
The Indiana SF 2837 also bears resemblance to the Indiana Form UC-1, which is the quarterly unemployment insurance tax report. Both forms require employers to provide information about employee wages and the total contributions owed. While the SF 2837 is focused on initial registration, the UC-1 is about ongoing reporting, making both necessary for effective unemployment tax management in Indiana.
Additionally, the Indiana Form SF 271 is similar in that it is a registration form for employers, specifically for reporting and paying Indiana's withholding tax. Both the SF 2837 and SF 271 require businesses to disclose their federal identification numbers and other identifying information. This ensures that the state has accurate records of businesses operating within its jurisdiction, facilitating proper tax collection and compliance monitoring.
Lastly, the Indiana Business Entity Report is another document that shares similarities with the SF 2837. This report is required for businesses to maintain their good standing with the Indiana Secretary of State. Like the SF 2837, it involves providing essential information about the business, such as its legal name and registered address. Both documents are vital for ensuring that businesses are properly registered and compliant with state regulations, thus avoiding penalties and legal issues.
When filling out the Indiana SF 2837 form, it’s essential to approach the task with care. Here are five important dos and don’ts to keep in mind:
Misconception 1: The Indiana SF 2837 form is optional for all employers.
Many people believe that submitting the SF 2837 form is optional. In reality, this form is mandatory for employers who need to register for a SUTA account. Failing to submit it on time can lead to civil penalties.
Misconception 2: Only large businesses need to file the SF 2837.
Some think that only large companies with many employees need to file this form. However, even small businesses or those with only one employee may need to register if they meet certain criteria, such as payroll thresholds.
Misconception 3: The form can be submitted after the first quarterly report.
It's a common belief that the SF 2837 can be submitted at any time. In fact, it must be submitted online before the due date of the employer's first quarterly report. Delaying this can lead to complications and potential penalties.
Misconception 4: You can use a PO Box for the business address.
Some individuals think that using a PO Box for the business address is acceptable. However, the form specifically requires a physical address where work is performed in Indiana, and a PO Box is not allowed.
Key Takeaways for Filling Out the Indiana SF 2837 Form