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                                      REG-UI-1 FORM 

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         For Businesses without a MyTax Illinois logon:

To complete your registration, go tohttp://mytax.illinois.gov. Select the “ Registration ”tab on the top 
right corner of the page. Click the “ Register a new business ”hyperlink and complete the online 
registration.  

Once you have established your employer account, you can also use MyTax Illinois to complete all your 
unemployment insurance tax processing needs.  

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         For Businesses with a MyTax Illinois logon:

Logon to your MyTax account, under “ I Want To ” select the  Register“ a New Tax Accounts  hyperlink.”
Follow the steps to create your Unemployment Insurance Account. 

Some helpful features available on MyTax Illinois: 

         ➢
            Submit your quarterly contribution and wage reports
         ➢
            Make all your payments easily and safely
         ➢
            View your tax letters and correspondence
         ➢
            Request interest and penalty waivers
         ➢
            View your new annual tax rates
         ➢
            Maintain Power of Attorney relationships

         and much more 

For more information contact IDES Employer Hotline at 1-800-247-4984 

Revised: May 2023 



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                        Illinois Department of Employment Security and the Illinois Department of Revenue 

                        REG-UI-1   Report to Determine Liability Under the 

                                         Unemployment Insurance Act

Read this information first  
Register faster using MyTax Illinois, our online account management program, at mytax.illinois.gov  . If you have questions contact us 
weekdays between 8:30 a.m. and 5:00 p.m. at (800) 247-4984. 
Important: Every newly created employing unit shall file this report within 30 days of the date upon which it commences business (820 ILCS 
405/1800; 56 Ill. Adm. Code 2760.105).  If you are registering a new business, complete and attach this form to your REG-1, Illinois Business 
Registration Application, available on the Illinois Department of Revenue website at tax.illinois.gov.
Step 1:  Business Information 
1        Business Name: _______________________________________  2 Doing Business As: ______________________________________
3        Primary Business Address: _______________________________________________________________________________________
                                                                  (If address is a non-Illinois headquarters you are required to also answer question 4)
4        Secondary Address: _____________________________________________________________________________________________
                                   (Physical location of your Illinois business or a secondary address where you conduct business in Illinois. If there is no additional address leave blank.  If you want IDES correspondence 
                                   sent to any other address than question 3 and 4, complete and attach IDES Form UI-1M Special Mailing Form and LE-10, Power of Attorney, if applicable)
5        Phone Number: ______________________________________    6 E-mail Address: __________________________________________
7        FEIN:  _____-________________________         8   IDES previously assigned employer account no.:____________________________
                                                                                                                                                                                         (If applicable)
9        Type of organization (check one): qAssociation      q Cooperative     C-Corporation     q                                   Government     q         MunicipalqGovernment    
         qPolitical Subdivision   q Instrumentality    LLC-Corporation    q  LLC-Partnership      q                             LLC-Singleq Member     Partnership    q                   Receiver q
         qS-Corporation    q Sole Proprietor      Trusteeq   in Bankruptcy       Trust/Estate     q                       Other:q    _____________________________________
                                                                                                                                                                 (Describe)
10 Is this a qualified settlement fund?    Yes          q       Noq

Step 2:  Entity Information                                                                                      18 Did you acquire your Illinois business or any portion of it by purchase, 
                                                                                                                    reorganization or a change in entity; for example, a change from sole 
11       What is your primary business activity in Illinois?                                                        proprietor to corporation?       q  Yes      q    No      
         ___________________________________________________________                                                If yes, you must complete and attach form UI-1 S&P, Report to Determine Succession.  Also  
                                                                                                                    complete the remainder of the questions on this form.  Responses to the questions on this form  
         What is your principal product or service?                                                                 should reflect information relative to the operation of your business after the date of acquisition.
         ___________________________________________________________
                                                                                                                 Step 3:  Liability Information
         If you have more than one product or service, list the top two and indicate 
         the percentages that each contributes to your total revenue:                                            19 Have you incurred liability under the Federal Unemployment Tax Act  
                                                                                                                    during the year in which you began employing workers in Illinois or 
         _____________________________        % of Sales or receipts _______                                        the prior year?     YesYes                No
         _____________________________        % of Sales or receipts _______
         Enter your NAICS Code here ____________________________                                                    _______________________________________________________ 
         (If you do not know your NAICS Code refer to the Bureau of Labor Statistics website for the proper code)
12  If you are a Corporation:                                                                                    Step 4:  Additional Liability Information
             Date of Incorporation __________ State in which incorporated______                                  If you are not engaged in Domestic, Agricultural, Religious, Charitable, 
                                                                                                                 Educational, Nonprofit or Governmental services, skip to question 24.
         Has any form of remuneration, including dividends, been paid to the                                     20  Domestic Service Entities
         officers of this corporation?  q  Yes      q    No                                                         In regard to domestic service workers, in a private home, local college 
                                                                                                                    club, or local chapter of a college fraternity or sorority, if applicable 
13  If you are a Limited Liability Company (LLC):                                                                   check any of the following:
         Are there any individuals performing services for the organization other                                   a q   If during the current calendar year, the past four calendar  
         than the member manager(s)?  q  Yes  q No                                                                        years, or the future four calendar quarters, there have been or 
         How is the member manager(s) treated for federal tax purposes?                                                   there will be any quarter in which you paid wages of $1,000 or 
                                                                                                                          more for  domestic service.  
         q Sole Proprietor q Partner  q Other (Explain) ____________________                                        Check the first such quarter during that period and indicate the year in 
         If you are an LLC-Corporation indicate:                                                                    which it did or will occur:
      Date of Organization __________ State in which Organized                                                      q Jan-Mar (Q1) ________                   q  Apr-Jun (Q2) ________
                                                                                                                    q Jul-Sept (Q3) ________                  q  Oct-Dec (Q4) ________
14  If you are a Partnership:
         Are there any individual sperforming services other than the partners?                                     bq    If you solely employ household workers and are eligible to use  
         q Yes      q    No                                                                                               Schedule H (IRS Form 1040) for filing federal unemployment taxes  
                                                                                                                          for the workers (whether or not you use it), then you may elect to  
15  If you are a Sole Proprietor:                                                                                         pay contributions for each quarter and submit wage reports for  
         Are there any individuals performing services, other than the sole                                               each month or quarter, as the case may be, on an annual basis.  
         proprietor, the sole proprietor’s parent, spouse or child under the age of 18?                                   Check this box (20b) if you are eligible and would like to elect to  
         q Yes      q    No                                                                                               file annually.
16       Date you first began employing workers in Illinois: ______________ 
17       Date of your first payroll in Illinois:  ______________
REG-UI-1 front (R-   05 23/ )



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21  Agricultural Entities                                                               23  Governmental Entities or Indian Tribes
         In regard to agricultural labor, if applicable check any of the following: 
                                                                                           a q  Check if you wish to be a reimbursable employer.  Complete and 
         a q You employ, have employed, or will employ one of more                             attach form UI-5LG, Reimburse Benefits in Lieu of Paying 
                 workers to perform agricultural labor.                                        Contributions. 
                                                                                           b q  Check if your organization is an Indian Tribe (including a 
         b q During the current calendar year, the past four calendar years, or                subdivision, subsidiary or business enterprise wholly owned by an 
                 the future four calendar quarters, there has been or there will be            Indian Tribe).
                 any quarter in which you paid wages of $20,000 or more for 
                 agricultural labor.                                                    24 If you did not answer 20, 21, 22, 23, check any of the following boxes 
         If so, check the first such quarter during that period and indicate the year      that apply and provide the requested information.
         in which it did or will occur:                                                    a q  Have there or will there be, any calendar quarter in either the 
           q     Jan-Mar (Q1) ________         q Apr-Jun (Q2) ________                         current calendar year, the past four calendar years, or the future  
                                                                                               four calendar quarters, in which you paid wages of at least $1,500 
           q     Jul-Sept (Q3) ________        q Oct-Dec (Q4) ________                         for services in employment. 
         c q During the current calendar year, the past four calendar years,               If so, check the first such quarter during that period and indicate the 
                 or the future four calendar quarters, there has been or there             year in which it did or will occur:
                 will be any calendar year during which you employed 10 or                   q Jan-Mar (Q1) ________             q                                         Apr-Jun (Q2) ________
                 more individuals to perform agricultural labor for at least 20              q Jul-Sept (Q3) ________            q                                         Oct-Dec (Q4) ________
                 weeks  (whether consecutive or not).  
         If so, check the first such quarter during that period and indicate the year      b q  Have there or will there be, any calendar quarter in either the current 
         in which it did or will occur:                                                        calendar year, the past four calendar years, or the future four  
           q     Jan-Mar (Q1) ________         q Apr-Jun (Q2) ________                         calendar quarters, in which you have had one or more individuals 
                                                                                               performing services in employment in each of at least 20 weeks  
           q     Jul-Sept (Q3) ________        q Oct-Dec (Q4) ________                         (whether consecutive or not).  
                                                                                           If so, check the first such quarter during that period and indicate the year 
         d q If you checked 21a, 21b or 21c and your business includes any                 in which it did or will occur:
                 retail sales activity, check this box (21d).                                q Apr-Jun (Q2)                      q                                         Jul-Sept (Q3)
22  Religious, Charitable, Educational or Other Nonprofit Entities                           q Oct-Dec (Q4)
         a q Check if your organization is a religious, charitable, educational 
                 or other nonprofit organization as defined in Section 501(c)(3)        Step 5:  Additional Business Information
                 of  the Internal Revenue Code.  If so, attach your federal IRS  
                 501(c)(3) exemption letter to this application.                        25 Voluntary Coverage
                                                                                           If you are determined to be not liable for the payment of unemployment  
         b q During the current calendar year, the past four calendar years,               insurance taxes based upon the provisions of the Illinois Unemployment  
                 or the future four calendar quarters, there have been or there will be    Insurance Act you may voluntarily elect coverage under 820 ILCS 405/302. 
                 any quarter in which you have had four or more workers to perform 
                 work for at least 20 weeks (whether or not consecutive).                  q Check if you want voluntary coverage, complete and attach Form
                                                                                             UI-1B, Voluntary Election of Coverage. 
         If so, check the quarter that included the 20th week within which you have  
         employed 4 or more individuals to perform religious, charitable education      26 If you have multiple worksites in Illinois complete and attach Form UI-ML, 
         and/or nonprofit labor and indicate the year in which it did or will occur:       Multiple Worksites in Illinois, found online at ides.illinois.gov.
                 q       Apr-Jun (Q2) ________ q Jul-Sept (Q3) ________
                 q       Oct-Dec (Q4) ________
         c q  Check if you wish to be a reimbursable employer.  Complete and 
                 attach form UI-5NP, Reimburse Benefits in Lieu of Paying 
                   Contributions.

Step 6:  Certification and Signature
I hereby certify that the information contained in this report, and any sheets or forms attached hereto, is true and correct. This report must be 
signed by the owner, a partner, or an authorized agent within the employing enterprise.  If this document is signed by any other person, complete 
and attach the Illinois Department of Employment Security Form LE-10, Power of Attorney, available online at ides.illinois.gov.

Printed Name: _____________________________________  Signature: _____________________________________________

Title: ____________________________________________    Date: ____________________

Mail your completed form, with any required                                           CENTRAL REGISTRATION DIVISION 
attachments to:                                                                         ILLINOIS DEPARTMENT OF REVENUE
                                                                                        PO BOX 19030  MAIL CODE 3-222
                                                                                        SPRINGFIELD IL 62794-9030

                       This state agency is requesting information that is necessary to accomplish the statutory purpose as outlined under 820 ILCS 405/100-3200. Disclosure of this information is required. 
                                        Failure to disclose this information may result in statutorily prescribed liability and sanction, including penalties and interest.

REG-UI-1 back (R-   05 23/ )                                                                                             Printed by the authority of the State of Illinois (web only)



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REG-UI-1 
         Illinois Department of Employment Security and the Illinois Department of Revenue 
________________________________________________________________________________________________________________________ 
                                            INSTRUCTIONS FOR PREPARATION OF THE REG-UI-1 
                               REPORT TO DETERMINE LIABILITY UNDER THE UNEMPLOYMENT INSURANCE ACT 
________________________________________________________________________________________________________________________ 
An employing unit must file the Report to Determine Liability (IDES Form REG-UI-1) even though it may not be liable for payments under the Illinois 
Unemployment Insurance Act (the Act). 
Read the instructions below carefully. The Guide to the Illinois Unemployment Insurance Act is available on our website at: www.ides.illinois.gov. It 
will assist you in filling out the form. 
Type or print in ink your answer to each item that applies. If you need more space, attach additional sheets but mark each "Supplement to REG-UI-1" 
and sign and date it. If you are registering a new business, complete and attach this form to your REG-1, ILLINOIS BUSINESS REGISTRATION 
APPLICATION, available on the Illinois Department of Revenue website at tax.illinois.gov. 
1. Business Name: Legal name of the employer. If the entity is a Sole Proprietor, the owner's name; if a Partnership, the partners' names and type 
of partnership (such as a general partnership, limited partnership or joint venture); if a Corporation, the corporate name with the word "Corporation,"
"Incorporated," "Company," "Limited," or their abbreviations; if a Limited Liability Company, the name must contain the phrase Limited Liability
Company, or its abbreviation. 
2. Doing Business As: Enter the trade name of your business. If there is no trade name being used, leave this item blank.
3. Primary Address: Enter the address of the physical location of your Illinois business. If there is no base of operations in Illinois, enter the non-
Illinois headquarters address. 
4. Secondary Address: Enter any secondary address where you conduct business in Illinois. If there is no additional address, leave this item blank.
If you want IDES correspondence sent to any other address than your answers to Questions 3 and 4, complete and attach IDES form UI-1M 
(Unemployment Special Mailing Form) and, if applicable, IDES Form LE-10 (Power of Attorney). 
5. Phone Number: Telephone number to the business, business owner or person responsible for Unemployment Insurance taxes.
6. E-mail Address: E-mail to the business, business owner or person responsible for Unemployment Insurance taxes.
7. FEIN(Federal Employer Identification Number) assigned by the Internal Revenue Service for reporting Social Security, Withholding and Federal
Unemployment Tax. 
8. IDES previously assigned employer account no.: If known, this will be a seven digit number issued by IDES.
9. Type of organization: Check one of the organization types listed - please note there are two types of Corporations and three different types of
LLCs to choose from, pick accordingly. 
10. A Qualified Settlement Fund is a fund, account or trust that has been established to resolve or satisfy one or more claims resulting from at least
one claim asserting liability (for example, a class action settlement involving wage and hour issues).
11. Enter the business activity that produces your major source of income. 
List products manufactured, commodities sold, activities engaged in or type of services rendered. 
For more than one business activity within the employing unit, indicate the percentage that each contributes to revenue. 
Enter the six digit NAICS code that best describes your primary business activity. (If you do not know your NAICS Code refer to the Bureau of
Labor Statistics website for the proper code. The website address is: https://www.bls.gov/bls/naics.htm. 
12.If your business is a Corporation, answer all components within this question.
13.If you are a Limited Liability Company, answer all components within this question.
14.If you are a Partnership, answer all components within this question.
15.If you are a Sole Proprietor, answer all components within this question.
16.Enter the full date (MM/DD/YYYY) on which you first began employing workers, not the date when wages were first paid out.
17.Enter the full date (MM/DD/YYYY) on which you first paid wages in the State of Illinois.
18.If "yes", refer to the directions given beneath question 18 and submit only the IDES form, UI-1S&P Report to Determine Succession to IDES; 33 S
State St 10th floor; Chicago, IL 60603. 
19.If you have been found liable for Federal Unemployment taxes, you immediately become liable to Illinois for state unemployment insurance taxes
beginning with your first Illinois payroll. 
20."Domestic service" means service of a household nature, including services performed by cooks, waiters, butlers, housekeepers, housemothers, 



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governesses, maids, valets, babysitters, janitors, launderers, furnace men, caretakers, handymen, gardeners, footmen, grooms and chauffeurs of 
automobiles for family use. Service not of a household nature, such as by a private secretary, nurse, tutor or librarian, is not considered "domestic" 
service. 
A "private home" is the fixed place of abode of the individual or family for whom the worker is performing services. A separate and distinct dwelling unit 
maintained by an individual as a residence, such as a hotel room, boat or trailer, can be a "private home." A room or suite in a nursing home can be a 
"private home," provided that the facts and circumstances of the particular case indicate that such room or suite is, in fact, the place where the 
individual retains his residence. A home utilized primarily for the purpose of supplying board or lodging to the public as a business enterprise is not a 
"private home." 

A "local college club" or "local chapter of a college fraternity or sorority" does not include an alumni club or chapter. 

21."Agricultural labor" means all services performed: 
•        On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or
         horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry and fur-
         bearing animals and wildlife; 
•        In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement 
         or maintenance of such farm and its tools and equipment;
•        In connection with the ginning of cotton, or the operation or maintenance of ditches, canals, reservoirs or waterways not owned or operated 
         for profit, used exclusively for supplying and storing water for farming purposes;
•        In the employ of the operator of a farm, or of a group of operators of farms (or a cooperative organization of which such operators are 
         members), in handling, planting, drying, packing, packaging, processing, freezing, grading, storing or delivering to storage or to market or to a
         carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator or 
         operators produced more than one-half of the commodity with respect to which such service is performed. The provisions of this subsection 
         shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in 
         connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. 
•        For purposes of questions 21b & 21c, count each week in which you had or expect to have 10 or more individuals to perform agricultural labor, 
         whether or not they all worked or will work at the same time during that week and whether or not you employed or will employ the same 
         individuals in each week. 
"Week" means the seven day period, Sunday through Saturday. 
22. For purposes of question 22b, count each week in which you expect to have 10 or more individuals performing services in employment, whether
or not they all worked or will work at the same time during that week and whether or not you employed or will employ the same individuals in each 
week. 
"Week" means the seven day period, Sunday through Saturday. 
"Employment" means any service performed by an individual for an employing unit, unless the Unemployment Insurance Act expressly excludes the 
service from the definition of "employment." It includes service in interstate commerce and service on land which is owned, held or possessed by the 
United States, and includes all services performed by an officer of a business corporation, without regard to whether such services are executive, 
managerial or manual in nature, and without regard to whether such officer is or is not a stockholder or a member of the board of directors of the 
corporation. 
Benefit Reimbursable Option: Each nonprofit organization subject to the Act may, if certain conditions are met, elect to be a reimbursable employer 
by agreeing, in lieu of paying contributions, to reimburse the State for the actual amount of regular benefits and one half the amount of extended 
benefits that are charged to it. 
23. "Employment" means any service performed by an individual for an employing unit, including a governmental entity or Indian tribe, unless the 
Unemployment Insurance Act expressly excludes the service from the definition of "employment."
"Governmental entity" includes the State or any of its instrumentalities, or any political subdivision or municipal corporation thereof or any of their 
instrumentalities, or any instrumentality of more than one of the foregoing, or any instrumentality of any of the foregoing and one or more other States
or political subdivisions. 
"Indian Tribe" means any Indian tribe, band, nation or other organized group or community, including any Alaskan Native village or regional village or
corporation, which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as
Indians, and includes any subdivision, subsidiary or business enterprise wholly owned by an Indian tribe. 
Benefit Reimbursable Option: Each governmental entity or Indian Tribe subject to the Act may, if certain conditions are met, elect to be a
reimbursable employer by agreeing, in lieu of paying contributions, to reimburse the State for the actual amount of regular benefits and one half the 
amount of extended benefits that are charged to it. 
24. "Employment" means any service performed by an individual for an employing unit, unless the Unemployment Insurance Act expressly excludes
the service from the definition of "employment." It includes service in interstate commerce and service on land which is owned, held or possessed by
the United States, and includes all services performed by an officer of a business corporation, without regard to whether such services are executive, 
managerial or manual in nature, and without regard to whether such officer is or is not a stockholder or a member of the board of directors of the 
corporation. 
For purposes of question 24b, count each week in which you had or expect to have 1 or more individuals performing services in employment, whether
or not they all worked or will work at the same time during that week and whether or not you employed or will employ the same individuals in each 
week. 
"Week" means the seven day period, Sunday through Saturday. 
25.If an employing unit does not meet the legal definition of an employer for unemployment insurance purposes, the employing unit can elect to be fully



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liable subject to the Illinois Unemployment Insurance Act with the permission of the Director. An employing unit electing such coverage will not be able 
to terminate its coverage until January 1 of any calendar year subsequent to two such years of coverage. 
26.If you have multiple worksites in Illinois, refer to the directions given in question 26 and submit the IDES form, UI-ML, Multiple Worksites in Illinois,
found online at ides.illinois.gov, with this completed form 
If you should need further assistance in filling out this form, you may contact the Illinois Department of Employment Security (IDES) 
weekdays between 8:30 a.m. and 5:00 p.m. at (800) 247-4984. Please make a copy of this completed REG-UI-1 form and any additional forms
submitted for your records. 






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