Changing Business Status

When businesses have established payroll accounts and their status changes (i.e. they close or no longer hire employees) they are required to change their registration status with the effected state (and the IRS if a business closure).

If businesses do not change that status, they can become subject to presumptive taxes and penalties.

The following is a list of resources to various "Business Change in Status Forms" and resources in the states we operate in (as well as a handy checklist for the IRS):

• IRS:
  • Closing a business checklist: https://www.irs.gov/businesses/small-businesses-self-employed/closing-a-business-checklist
•  Arizona:
  • https://des.az.gov/sites/default/files/dl/UC-514.pdf
• Nevada:
  • If the business closes or if the business anticipates having no employees in the future ... close the account by submitting a written statement to the Division or by contacting the Online Registration Helpdesk at (866) 429‑9758.
•  Oregon:
  • https://www.oregon.gov/DOR/forms/FormsPubs/business_change_211-156.pdf
• Oklahoma:
  • Change of status for OESC account: https://www.ok.gov/oesc/newhire/app/forms/OES_24_rev_9_13.pdf
  • Change of status for state withholding tax account:
    • Oklahoma requires written notification which must include the date of closure and the account number.  This notification can be faxed or mailed as follows:
      • Fax: 405-521-3826 (so long as federal EIN is not included) or,
      • Mail: Attention: Business Registration; 2501 North Lincoln Boulevard; Oklahoma City, OK 73194 
• Washington DC:
  • Close DC Unemployment
    • Send a fax to (202) 698-5706 ATTN: STATUS with the following information:
    • Business Name and Business Address
    • Employer ID Number
    • Date of final payroll in DC
  • Close DC Withholding
    • After Ludt Payroll has filed for the last quarter they ran payroll
    • Head to mytax.dc.gov
      • Click "Request to Close Account" under the "I want to" section
      • Close Date will default to current date
      • Account Close Reason- select "No D.C. employees"