Line 3 - Enter the rst calendar quarter and the year you paid (or expect to pay) total remuneration of $300 or more.
Do not go back more than 3 years from January of the current year
Remuneration includes compensation such as:
- Salary, cash wages, commissions, bonuses
- Payments to corporate ofcers for services rendered, regardless of their stock ownership and without
regard to how such payments are treated under Sub-Chapter S of the IRS Code or any other tax law
Note: do not include compensation paid to:
- Daytime elementary or secondary students who work after school or during vacation periods
- The spouse or child (under 21) of a sole proprietor
- Children under age 14
- Employees who perform no services in New York State
- Non-immigrant individuals in the USA temporarily to perform agricultural services under an H-2A Visa
Line 4 - Enter the total number of covered people you employ, including corporate ofcers. Do not include sole
proprietors (spouse and minor children under age 21), members of an LLC, or partners.
Line 5 - Answer ‘Yes’ if there are people who work for you that you do not consider your employees.
-
Do not include those described in Part B, Line 3, of ‘Note’ above
-
Use the space provided to explain the type of services they perform and why you do not consider
them employees. Attach a separate sheet if you need more space
Line 6 - Section 561, Subdivision 1 of the Unemployment Insurance Law, permits an employer who is not liable for
contributions to cover their employees on a voluntary basis. Liability begins the rst day of the calendar quarter you le an
approved application and continues at least until the end of the following year.
The law does not permit partial coverage. The election must include all employees except persons in certain types
of employment the law excludes such as:
- Independent Contractors
- The spouse or children (under 21) of an individual proprietor
Line 7 - Prior owner’s information:
-
Answer ‘Yes’ and ll in the information about the prior owner’s business, if one or more of the following is
true. You:
o
Employed substantially the same employees as the previous owner
o
Continued or resumed the business of the previous owner at the same or another location
o
Assumed the previous owner’s obligations and/or
o
Acquired the previous owner’s good will
If you answered ‘Yes’:
-
Check if you acquired all or part of the business and enter the date you acquired it
-
Enter the prior owner’s New York State Employer Registration Number and/or FEIN if known
-
Enter the legal name and address of prior business.
Line 8 - Change in legal entity information:
-
Answer ‘Yes’ if the type of your legal entity has changed. Types of legal entities are listed in Part A,
Line 1 of the form
If you answered ‘Yes’:
-
Enter date of entity change
-
Enter your previous seven-digit New York State Employer Registration Number and FEIN
NYS100AG (11/19) Page 7 of 9