Report to Determine Succession 

                                    Form 

All account maintenance can be completed at MyTax.Illinois.gov. Online submission provides a 
confirmation that your submission was received as well as eliminates the wait time associated with 
traditional mail or fax and in many cases can be automatically processed.   

Logon to your MyTax.Illinois.gov account to submit your information: 

➢
 Select your Unemployment Insurance Account
➢
 Under Account Maintenance select “<See All…>”
➢
 In the expanded list select “File Additional UI Schedules”
➢
 Click “File/Update Report to Determine Succession (Form UI-1 S&P)

❖
 Succession information should be provided by the Successor account.
❖
 If this is an new registration you can submit the information on your MyTax.Illinois.gov
 registration and select “Yes” to the questions “:  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
 proprietor to corporation?”
 o     To complete your registration, go to http://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.

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

Revised: March 2020 

State of Illinois                         33 South State Street
Department of Employment Security         Chicago, IIllinois 60603

Report to Determine Succession
                  Please answer these questions carefully. Your answers may impact upon your liability for
                  Unemployment Insurance contributions.
1 . a. Date of acquisition (or change of business entity, e.g., from a sole proprietorship to a corporation)
b. Is the previous owner still doing business?              Yes               No
c. If No, indicate the date the previous operation ceased doing business.
d. If there is a gap of seven days or more between 1.a. and 1.c., please explain; for example: seasonal business, closed
for remodeling, or other.
2. a. Name of previous owner
  Doing business as
  What was the previous owner's trade or business?
  What was his principal product or service?                                    % Sales or Receipts
  Illinois U.I. account number (if known)                         Fed. I.D. Number (if known)
  Address:
E-mail Address:
Enter the required information for sole proprietor or each partner or officer:
Name                    Title           Social Security No.     Home Address       Home Phone      E-mail address

b. Name of current owner
Doing business as
What is your trade or business?
What is your principal product or service?                                    % Sales or Receipts
Illinois U.I. account number                                      Fed. I.D. Number
Address:
E-mail Address:
Enter the required information for sole proprietor or each partner or officer:
Name                   Title           Social Security No.      Home Address       Home Phone      E-mail address

UI-1 S&P (Rev. 3-2020)                                                                                      Page 1 of 4

Check all boxes that apply to you:
3. What is the nature of this acquisition or change of business entity?
A.     Purchase of Business                        Entirely    In Part    (Explain)
B.     Lease of Business                 Entirely            In Part   (Explain)
C.     Change in Type of Business Entity
       From:           Sole Proprietor             Partnership         Corporation     Other (Explain)
       To:             Sole Proprietor             Partnership         Corporation     Other (Explain)
D.   Corporate Change:
       Merger or consolidation     Reorganization              Issuance of new corporate charter
E.     Foreclosure          Receivership           Bankruptcy
     If bankruptcy was checked, did you purchase the assets through federal bankruptcy court?          Yes               No
F.   Death of          Owner       Partner
4. a. Did the former owner operate at more than one location in Illinois?          Yes       No        If no, skip to #5.
b. Did you acquire all of the former owner's business locations in Illinois?       Yes       No
c. What number of  locations did you acquire?
d. List the name and address of the additional Illinois business locations acquired by you (attach additional sheets if
   necessary):
                  Name and address                 City/Town              State        Zip             County

     Location 1
     Location 2
     Location 3
     Location 4
     Location 5
     Location 6
5. Is your Illinois business owned, managed  or controlled in any way by the same interests that owned,
managed or controlled the former business?         Yes         No
6. Did you acquire all of the Illinois operations? Yes         No
If No, percent of Illinois operations that you acquired                   %
Percent of operations retained by previous owner                       %
7. Are you employing all of the same people that the previous owner did on the last day of business?   Yes             No
If No, how many people were employed by the former owner?
How many of them did you employ?
How many people are you employing?
8. What percent of the former owner's assets did you acquire?
Percent of assets retained by previous owner
9. Did you acquire any of the owner's trade or business?
   Yes         No    If yes, what percent?                  %
If No, what did you acquire?

UI-1 S&P (Rev. 3-2020)                                                                                       Page 2 of 4

10. Are you conducting the Illinois business you acquired? Yes            No
If No, is the former owner conducting the business?        Yes            No
If neither you nor the former owner, who is conducting the business?
11. Is this business a franchise?     Yes    No
If Yes, did you acquire this from the        franchisee or from the         franchisor?

CERTIFICATION: I hereby certify that the information contained in this report and any sheets attached hereto is true and correct.
This report must be signed by you, a partner, officer or authorized agent within the employing enterprise. If signed by any other
person, a power of attorney must be attached.

Name of Acquiring Employer
Signature                                                  Title
Date

If you should need further assistance in filling out this form, you may contact the Employer Hot Line Section at telephone 
number (800) 247-4984. The TTY number is (866) 212-8831.

       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 / or interest.

UI-1 S&P (Rev. 3-2020)                                                                                                Page 3 of 4

               For a full explanation of succession, visit our web site at www.ides.state.il.us. Click
               on Publications and find the Guide to the Illinois Unemployment Insurance Act.

                       INSTRUCTIONS FOR REPORT TO DETERMINE SUCCESSION

The Department’s determination as to whether you have acquired the employing enterprise of the previous owner may affect the
rate at which you pay contributions.

If you are determined to be a transferee of assets of the previous owner's business, you may be obligated under the
Unemployment Insurance Act for the payment of debts owed by the business.

If you purchase or lease an existing business, in whole or in part or if you change the organization of your business entity (e.g.
from a partnership to a corporation, from a corporation to a proprietorship, etc.), it is required that you fill out this form.

Succession will be determined based upon several criteria. For example:
1. The percentage of the existing business entity that was acquired by you.

2. The percentage of the workers employed by the previous owner that were subsequently employed by you.

3. The percentage of the business assets of the previous owner acquired by you. Assets are defined as inventory, real
property, machinery, accounts receivable, goodwill, etc.

4. Determination of succession is also based upon the amount of time that has elapsed since the previous owner ceased
employing workers in Illinois and the new owner began employing workers.

The purchaser of less than substantially all of another’s business may acquire a portion of that predecessor’s experience under
certain conditions. This transfer is optional and may be beneficial or detrimental.

UI-1 S&P (Rev. 3-2020)                                                                                             Page 4 of 4