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Guide for the Certification of

State FUTA Credits

Effective October 2023 for Tax Year 2021 FUTA Program

Publication 4485 (Rev. 9-2023) Catalog Number 47331E Department of the Treasury Internal Revenue Service www.irs.gov
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Contents

Purpose ..............................................................................................................................................3

What’s New ........................................................................................................................................3

Headquarters staff (HQ)......................................................................................................................3

Calendar timeframes to remember.....................................................................................................3

Reminders ..........................................................................................................................................3

Background........................................................................................................................................4

Overview.............................................................................................................................................5

Protecting Confidentiality of Data ......................................................................................................6

General Information............................................................................................................................6

Secure Data Transfer (SDT) ................................................................................................................8

Prior Year Certification Problems .......................................................................................................12

Programming Conventions and Definitions........................................................................................13

Employer Identification Number (EIN) ................................................................................................13

Quarterly EIN Update Data.................................................................................................................14

Certification Requirements.................................................................................................................15

Identification Data Records................................................................................................................16

Certification Data Record...................................................................................................................17

Review Procedures.............................................................................................................................20

Manual Certification/Re-certification Requests..................................................................................20

IRS Assignment of Employer Identification Number (EIN) .................................................................21

Exhibits...............................................................................................................................................23

Exhibit 1 - Example of a Transmittal Letter for Forms 940-C ......................................................23

Exhibit 2 - External Label for Form 940-C (From State)...............................................................23

Exhibit 3a - FUTA Identification Data File ....................................................................................24

Exhibit 3b - FUTA State Certification Data...................................................................................24

Exhibit 3c - Reformatted FUTA Quarterly Entity Extract Data .....................................................26

Exhibit 3d - FUTA Certification Control File Record Layout (State Agency to IRS) .....................27

Exhibit 4 - List of State Abbreviations and State Agency Codes: ...............................................28

Exhibit 5 - SBSE CAMPUS CONTACT ADDRESSES ..................................................................28

Exhibit 6 - States’ Information System and Manual Certification Request Contacts ..................29
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This Publication will be posted on the website www.irs.gov/formspubs during the last two weeks of

September, before files are sent to the state agencies.

Purpose

This Publication provides instructions for the certification of state FUTA credits.

What’s New

Updated the naming convention, changed all of the years to reflect the current year’s process and updated state 

agency contacts.

Form Indicators are not to be changed for any reason.

Headquarters staff (HQ)

The IRS Headquarters (HQ) staff contact is Amy Crooks. You may contact her by email: amy.m.crooks@irs.gov.

Calendar timeframes to remember

September: IRS Enterprise Computing Center-MTB (Martinsburg) performs the annual FUTA Identification 

Data extract.

October: Enterprise Computing Center-MTB transmits the FUTA Identification Data File to the states.

January: States transmit FUTA Certification Data via Secure Data Transfer (SDT) to the IRS.

February: Enterprise Computing Center-MTB validates and processes State FUTA Certification data.

FUTA HQ staff notifies the state of invalid data and requests replacement files.

April: States must have their correct certification data to IRS in order to participate in the annual FUTA

Certification program processing.

May: IRS transmits the discrepancy data to ECC-MEM (Memphis) for campus processing.

NOTE: It is imperative the schedule be followed because of the statute expiration date to assess

additional tax. The due date of Form 940 is the last day of the month following the end of the calendar

year (January 31). The statute of limitations is three years after the due date or three years after the return was 

actually filed, whichever is later.

Reminders

Personally Identifiable Information (PII) Breach/Misrouted File

Personally Identifiable Information (PII) is any personal information that is linked or linkable to an individual. 

Examples include an individual’s name, social security number, date and place of birth, mother’s maiden name, 

financial transactions, medical history, and criminal or employment history. A PII breach is any incident where PII 

is lost, misused, or compromised. A suspected PII breach should be reported to the Treasury Inspector General 

for Tax Administration (TIGTA) and the IRS Office of Safeguards immediately.

Contact information is as follows:

TIGTA 1-800-366-4484 www.treas.gov/tigta

IRS Office of Safeguards https://www.irs.gov/privacy-disclosure/contact-irs-office-of-safeguards
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SDT Monthly Update E-mails

IRS recommends that states sign up for monthly Secure Data Transfer (SDT) updates. Please see Section

3, Secure Data Transfer, for instructions on how to sign up. States may also receive the monthly updates

through their local IRS Governmental Liaison (GL). The SDT monthly updates provide relevant information

about the Secure Data Transfer system.

Changes to State Contacts

Please notify the HQ Staff on page 1 when any changes are made to the “States’ Information System and

Manual Certification Request Contacts” information found in Exhibit 6.

IRS Validity Check

IRS runs a validity check comparing the Form Indicator with the payment fields. The IRS will not accept

state records if payments are present in fields inappropriate for the Form Indicator shown. The comparison

involves the following:

Section 9. FUTA IDENTIFICATION DATA RECORD

Form Indicators explanation

(Record Position 295)

Section 10. FUTA CERTIFICATION DATA RECORDS

Correct payment fields identified per Form Indicator

(Record Positions 117-155 and 182-207)

Background

The Federal Unemployment Tax Act (FUTA) provides for cooperation between the federal and state governments 

in the establishment and administration of unemployment insurance. The employer is subject to a payroll tax 

levied by the federal and state governments

As a result of the Act, the IRS is responsible for receiving and processing the Form 940, Employer’s 

Annual Federal Unemployment Tax Return and Schedule H, Household Employment Tax, filed with Form 

1040, U.S. Individual Tax Return. All revenue associated with these returns is collected for the Department 

of Labor (DOL). The DOL is responsible for dispensing the revenue deposited in the FUTA Trust Fund. DOL 

monitors the Unemployment Insurance systems for each state and can withhold funds from a state if it 

does not comply with federal standards.

The taxpayer is allowed a maximum credit of 5.4% against the Federal tax of 6.0%, provided all payments were 

made to the state by the due date of the Form 940 or Schedule H. If payments are received in the state after the 

due date, taxpayers are allowed 90% of the amount that would have been allowable as a credit if the payments 

were made on or before the Form 940 or Schedule H due date.

The FUTA Certification Program is the method IRS uses to verify with the states that the credit claimed on the 

Form 940 or Schedule H actually was paid into the states’ unemployment funds.

Credit Reduction - If a state received a loan (advance) from the Federal Unemployment Account in order to be 

able to pay unemployment benefits, there can be an increase in the net federal tax paid by employers in that 

state.

States fall under the Credit Reduction criteria when they are unable to repay loans from the Federal 

Unemployment Fund. Because of this, the employers doing business in such states are required to pay an 

additional tax on their Form 940. This is accomplished through a reduction of the allowable credit given for timely 

payments to the states.
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Overview

The employer is subject to a payroll tax levied by the federal and state governments.

The employer is required to file unemployment tax reports with state agencies.

The Form 940 is an annual return filed by employers to report taxable wages and pay the Federal

Unemployment Tax. This return covers the period January 1 thru December 31, and is due to be filed on or 

before January 31 following the close of the calendar year.

Individuals with household employees (babysitters, housekeepers, etc.) file Schedule H with Form 1040,

U.S. Individual Income Tax Return, or Form 1041, U.S Fiduciary Income Tax Return (for Estates and Trusts) 

to report Federal employment taxes (Social Security, Medicare, withheld Federal Income and Federal 

Unemployment).

In September, the IRS creates a FUTA Identification Data File (see Exhibit 3a) of Form 940 or Schedule H filers to 

send to each state agency. The data will be provided to the state via the IRS Secure Data Transfer

System (SDT). Secure Data Transfer is a means of exchanging files electronically and allows your agency to 

receive your IRS FUTA data extracts via a secure file transfer.

IRS distributes FUTA Identification Data file to the states via SDT in October.

■ The FUTA Identification file records include a field for the State Reporting Number. If the state is unable 

to match the data using the Employer Identification Number (EIN), it should try to match with the state 

reporting number, if provided.

■ The state agencies are required to provide their FUTA Certification data (see Exhibit 3b) to the IRS via 

SDT by January 31 of the following year.

■ In order to minimize the number of re-certification requests which come from the IRS or from the 

employer, state agencies should review a sample of the records on their FUTA Certification file before 

returning it via SDT.

IRS will run the state agencies’ FUTA Certification data against the federal data to identify employers’ records 

that show possible discrepancies. IRS will transfer the discrepancy records to the FUTA domain located at the 

Enterprise Computing Center - Memphis (MEM).

IRS Cincinnati SBSE Campus will access the records through the FUTA Case Processing (FCP) System.

The FCP System is programmed to sort the data into the following categories:

■ Zero Certification records

■ Potential Adjustment Registers (PARS)

■ Records requiring 4010C Letter – Proposed Increase to Tax

■ Records requiring 4011C Letter – Proposed Decrease to Tax

Zero Certifications are discrepancy records with no taxable wages or payments made to the state. IRS 

Cincinnati SBSE Campus sends these records back to the state agency for manual re-certification during 

the 1st quarter of the fiscal year. The state agency returns all Zero Certification records requests to the IRS 

Cincinnati SBSE Campus for further processing. (See Exhibit 5 for the address). It is very important that 

the state agency timely returns the Zero Certification requests. If the re-certification requests are not 

received the FUTA Unit must issue correspondence to the employer. The state will then have to re-certify 

the information directly to the employer after the FUTA activity has begun.

Potential Adjustment Registers are discrepancy records for which an automatic determination regarding 

a proposed increase or decrease tax adjustment cannot be made. Registers are sent to tax examiners for a 

manual review and issuance of the appropriate letter (4010C, Proposed Increase to Tax, or 4011C, Proposed 

Decrease to Tax).
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Protecting Confidentiality of Data

The state tax authorities are responsible for safeguarding the confidentiality of tax return data. The states agree 

to take all necessary precautions not only to prevent unauthorized disclosures, but also to prevent situations that 

might create the appearance of unauthorized disclosure of information about any taxpayer

General Information

The FUTA Identification Data file will include entities extracted from all Forms 940 and Schedules H posted to 

IRS Business and Individual Master Files between October 1, 2022 and September 30, 2023 (prior year returns 

filed in 2021 may be included). The data file potentially includes data from years 2019 through 2020.

The data will be transmitted to all state agencies in September 2023 via SDT. States will receive an automated 

notification, sent to their group e-mail address, when the file is available for download on the SDT server. 

Data will be available for 10 days and then will be deleted for security reasons. For instructions regarding 

incomplete, unsuccessful file transmissions or re-transmission of a file, refer to page 9, SDT Customer Support 

Procedures.

NOTE: The words “State” or “State Agencies” include the employment agencies in the District of Columbia, 

Puerto Rico, and the Virgin Islands.

The file must be validity checked once received to determine if the data is readable. If the data cannot be read, 

contact HQ staff at the e-mail address shown on page 1. Agencies may be asked to submit a SDT Customer 

Support Request, requesting a re-transmission of the file. Refer to page 9, SDT Customer Support Procedures.

1.) Timeliness: Compare the data with your employer accounts and return the data to us by January 31, 2024. 

If you are unable to provide the certification data by the due date, contact HQ staff at the e-mail address shown 

on page 1 to let them know when the data will be sent. This deadline is critical; any delay may cause adverse 

reactions from taxpayers because of delays in receiving letters of proposed tax increase or decreases, refunds 

for tax decreases, or bills for any tax, penalty, and interest which is determined due.

2.) Your agency will be notified if the transmission is successful; however, if the records are unreadable, in the 

incorrect format, or incomplete, a re-transmission will be requested. The IRS will not correct any data sent to us 

from the state agencies.

Reminder: When sending a re-transmission be sure the sequence number is updated on both the data and 

control file. State agencies must track and use sequence numbers (NNN) for their submissions (refer to the note 

on page 14, regarding File Sequence Numbers).

3. You may separate the data by year to make your comparison; however, all records must be returned to us as 

one complete file in proper sequence.

a) Return all records on the file(s) provided by IRS. If the taxpayers are not taxable to your state, return these 

records with zero in state taxable wage and experience rate fields.

b) If you advise us a taxpayer is exempt under Section 501(c) 3, and our records show the taxpayer is not 

exempt, we will contact the taxpayer.

4. Prior year or early filed records that cannot be systemically certified must be returned on the certification 

record with the Rate Indicator “3” (see Section 10, Record Position 156).

It is necessary for states to post all payments for all four quarterly returns, plus any supplemental payments 

received, before certifying the credits. Do not cut off posting any sooner than three weeks prior to sending us 

the certification data.
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Prior to certifying the data on the FUTA Identification Data file, it is critical states use the first three Form 940 

Quarterly Entity Extract files (see Section 7) to verify and post the Employer Identification Numbers (EIN) to their 

employer accounts (see Section 6). Do not input any corrections from the fourth quarterly Entity extract file until 

after the certification match.

The data file IRS sends to the state agencies should be copied and retained for a period of one year. A backup 

copy of the FUTA Certification Data sent to IRS should be retained by the state agencies for one year. If IRS 

needs a replacement, we would request it within one year.

If any shipments to the states are necessary, IRS will use the names and addresses shown in Exhibit 6, States’ 

Information System and Manual Certification Request Contacts. In order to ensure delivery, this address must be 

a street address – IT CANNOT BE A POST OFFICE BOX. If any contact information is incorrect or changes are 

made during the year, please contact the HQ Staff so that the records can be corrected.

The IRS will validity check the FUTA Certification Data files submitted by the states for content and format. If 

the data does not meet IRS specifications, the IRS will request corrected or re-created replacement data in the 

correct format. IRS will work with the state to perfect the transmission.

Set Fields: The state/agencies cannot change the information received from IRS in the following fields when 

returning the data to IRS. Refer to Section 9 for the file position for the Identification Data Records (data received 

from IRS) and Section 10 for the file position for Certification Data Record (data sent to IRS).

■ State Code – Sections 9 and 10 Record Position 5-6

■ Employer Identification Number (EIN) – Sections 9 and 10 Record Position 7-15

■ Document Locator Number (DLN) – The number used by IRS to control the document as shown in 

Section 9 Record Position 16-29; Section 10 Record Position 16-28

■ Tax Period – Section 9 Record Position 30-35; Section 10 Record Position 29-34

■ Check Digit – Section 9 Record Position 36-37; Section 10 Record Position 35-36

■ Form Indicator – Section 9 Record Position 295; Section 10 Record Position 172. This indicator must 

be provided to identify the form the information applies to (Form 940, 1040, or 1041).

■ Cross Reference Number – Section 9 Record Position 271-279, Section 10 Record Position 173-181

The FUTA Identification Data records include a field for the State Reporting Number (SRN). This number is an 

additional research tool to help certify the FUTA data. DO NOT CERTIFY THE RECORD USING THE STATE 

NUMBER ONLY. If there is no certification data for the EIN provided, return the record as a Zero Certification.

To ensure the state programmer and project coordinator understand the record layouts, we have provided both 

a core record layout and a descriptive explanation for several of the record layouts. Although the numbering 

appears to be inconsistent between the two, the core record layouts (Exhibits 3a thru 3c, represent the physical 

data address on the SDT record which begins with zero, while the descriptive record layouts (found on pages 

16-17, 19-21, and 21-24 ) refer to relative data positions.

If state agencies receive both a Form 940 record and a Schedule H for the same EIN, they must provide 

IRS with the Form 940 Form Indicator 1, Record Position 295, and FUTA Certification Data Record Position 172. 

Return the Schedule H record as a Zero Certification record.
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FUTA Certification Data:

Rate Indicator - (Record Position 156) - used when the state cannot certify the data during the data

exchange between the state and IRS. States should use the following criteria:

■ States will enter Rate Indicator “1” when there are more than 4 experience rates assigned.

■ States will enter Rate Indicator “3” when the state cannot provide certification information because they 

cannot certify a prior year return or an early filed current year return on their database.

■ Otherwise, leave the Rate Indicator “blank”.

Follow the review procedures in Section 11 before submitting the FUTA Certification Data via SDT.

See the instructions in Section 12 for Manual Certification/Re-certification Request Processing. State agencies 

initiating amended certifications should prepare a Form 940C or a substitute form and mail to the IRS Cincinnati 

SBSE campus requesting the certification (see Exhibit 5 for address).

Secure Data Transfer (SDT)

FUTA information will only be provided to agencies electronically via IRS Secure Data Transfer (SDT). The IRS 

has chosen Tumbleweed’s “Secure Transport” software product to facilitate the transfer of data.

The IRS will transmit all FUTA extracts via SDT. Once the extract is complete, IRS will send the data to the SDT 

server where it will be available for download by the participating state agency. For support with establishing an 

SDT account with IRS, please submit an SDT Customer Support Request asking to establish an SDT account. 

Complete information on establishing an SDT account is available in the SDT Handbook. The SDT Handbook 

is available from your local GL or from your IRS project manager. In addition to installing the SDT software, 

each agency must also have an IdenTrust Certificate installed. After the initial installation, agencies will have to 

renew their IdenTrust Certificate every two years at a cost of approximately $119. Refer to the ACES (Access 

Certificates for Electronics Services) IdenTrust website for additional information. Visit the website at http://

www.identrust.com/certificates/buy_aces_business. html. Identrust will no longer issue or renew ACES 

certificates as IGC (Medium Assurance Affiliated certificates) have replaced ACES. IGC certificates are available 

for 1,2 or 3 year validity periods at cost between $89 to $179.

SDT Automatic File Notification Information

Each agency will be notified when an IRS file is available for download from the SDT server. Agencies are

required to set up group e-mail address to which IRS will send notification. Agencies determine who they want 

within the agency to receive notification. The agency group code e-mail address must start with the agency’s 

two digit state abbreviation followed by three digit agency code and agency’s e-mail address extension. For 

instance, if the state code is MA and the agency code is 123, the group code e-mail address would begin 

“MA123@...” followed by the agency’s e-mail address extension.

The agency’s group code e-mail address will supersede any e-mail addresses previously provided by the

agency.

Agencies must allow the e-mail address extension “.treas.gov” through the agency e-mail filter in order to 

receive the SDT automated file delivery notifications. Any changes to e-mail addresses need to be submitted 

using the SDT Customer Support Procedures.

NOTE: The agency has 10 days to download the file before the file is removed from the SDT server in 

accordance with IRS security policy.
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Automated Notifications to States

The following automated notifications are sent to inform, provide confirmation, or request information. All 

automated notifications are sent to a group e-mail address provided by the state agency.

■ File Delivery Notification (FDN): Whenever an IRS file is placed on the SDT server, an automated 

notification will be sent to the state agency within 6 hours, notifying them that a file is available for 

download. The agency has 10 days to download the file before the file is removed from the SDT server in 

accordance with IRS security policy.

■ Successful Agency Download Notification: When the state agency successfully downloads a file 

from the SDT server, an automated e-mail notification is sent within 10 minutes con-firming the file was 

successfully downloaded.

■ Notification Of File Receipt: An automated notification will be sent to the state agency within 10 

minutes of a successful file upload to the SDT server, confirming IRS receipt of the file. The agency will 

receive this notification for all files that are uploaded successfully even if the file is named incorrectly 

(thus preventing the file from being processed).

■ Incorrectly Named File: State agencies will receive an automated notification from IRS when a file is 

submitted with an incorrect or unrecognizable file name. The incorrectly named file will then be deleted 

from the IRS systems. The state agency must re-submit the file with the correct file name using the next 

sequential number.

■ Control File Needed: State agencies will now receive an automated notification when they fail to upload 

a control file with a data file to the SDT server.

SDT Customer Support Procedures for State Agencies

To submit an SDT Customer Support request to retransmit a file, follow Steps 1-3 below:

Step 1:

If a state agency is requesting a retransmission of their file they will contact their GL and the GL will contact 

the HQ Analyst to contact the Enterprise Service Desk (ESD) at (866) 743-5748, Information Technology 

Services (Option 2) to speak to an Information Technology Specialist to open a help desk ticket. State the 

issue (i.e. replacement file needed for State Agency).*

Step 2: 

Advise the ESD Information Technology Specialist that you have an a problem description document to 

include as an attachment to the ticket. Cut and paste the problem description text below into the body of 

an e-mail. Before emailing the problem description, you must complete items 4-7. Do not change items 1-3; 

they have been completed for you. The ESD Information Technology Specialist will provide you with the 

appropriate email address for use in forwarding the problem description.

1. Customer Directory Record: CD62946

NOTE: IRS ESD, please attach this email to the KISAM ticket and assign to “Operations SVCS File 

Transfer Support”

2. Last Name: STATE (do not change to the name of your state; leave the word STATE in this field. IRS 

does not identify your state from this field)

3. First Name: AGENCY (do not change to the name of your agency; leave the word AGENCY in this 

field. IRS does not identify your agency from this field)

4. SDT Agency Code (SS###)*: (this field must be completed; IRS identifies your agency from this field)

5. State the question or describe the issue needing resolution:

6. IRS File Name (if applicable)**:

7. Requestor’s Name & Contact Info:

IRS ESD: Please attach this problem description to the KISAM ticket and assign to: Operations SVCS 

File Transfer Support”.
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Step 3: The Information Technology Specialist will provide you with a ticket number. Keep this number 

accessible as it will be needed for any future inquiries or investigation. mail to: uns.enterprise.service.desk@

irs.gov

To submit a request for testing the validity of state data, follow steps 1-3 below:

1. The states should make any test requests to their GL. The GL will contact the HQ Analyst to open a ticket 

to the FUTA Tier 1 developers, “CP-RESEARCH-MFR&A-COMPSUPT” if this is a data test (they do not 

test transmission conductivity, these tickets should be opened to “OPERATIONS SVCS FILE TRANSFER 

SUPPORT”). The ticket needs to include the requesting state and date the state will send us the data for testing. 

Once the data is received and the test is complete, this ticket will be updated with the test outcome.

2. The state must use the following naming convention when sending in test data: SS###FUTAYYYY99999. txt, 

SS###FUTAYYYY99999.cntl.txt (where SS = state abbreviation, ### = state code, YYYY = year). The 99999 

signifies that this is a test file, and will keep the data separate from Production. Any deviation from this test file 

name will cause unpredictable results and a delay in testing.

3. If the state wants to test both the conductivity and the data, then the ticket should be opened first to 

“OPERATIONS SVCS FILE TRANSFER SUPPORT”. Once the connectivity is confirmed/corrected, the ticket 

should be reassigned to “CP-RESEARCH-MFR&A-COMPSUPT” for the data validity checks.

The SDT Customer Support Procedures above should be used only for technical issues related to file transfers 

or to SDT account issues. Examples are:

■ questions on how to upload or download a file using SDT

■ questions about slow, interrupted or incomplete file transmissions

■ requests for the re-transmission of a file (must be within 60 days of original transmission)

■ requests to change a group e-mail address to receive automated notifications

■ requests for a format change

■ questions about whether or not a state file was received by IRS

■ requests to install an IdenTrust digital certificate

Requests for support of non-technical issues and issues not related to an agency’s SDT account should be sent 

to the HQ staff contact or other Relationship Manager for the specific project. Examples of nontechnical, nonaccount related issues are:

■ extract content issues (what data elements are in a file)

■ file record layout issues

■ all spec book issues

■ delivery schedules for IRS files

■ due dates for tickler/input files

■ questions about creating new or ad hoc extracts

■ safeguard issues (may also be sent to: safeguardreports@irs.gov)

NOTE: For those agencies that incur a problem downloading a file, downloading the file in binary may be the 

solution
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SDT Dataset Names for FUTA files sent from IRS to State Agency

FUTA State Identification Data (yearly):

PDJEY.J18063.FSS###.202439.txt

Control File:|

PDJEY.J18063.FSS###.2024.cntl.txt

SS - two alpha State Abbreviation

### - three digit assigned Agency Code

YYYY - four digit year

CC - two digit cycle (39)

Dataset Names for FUTA Quarterly Entity Update File from IRS to State Agency

The Quarterly Entity Update file is transmitted the month following the close of each quarter. (Quarterly cycle 

numbers will be different from the yearly transmission.)

FUTA Quarterly Entity Update File:

PDBEK.B1805E.FSS###.BYYYYCC.txt

Control File:

PDBEK.B1805E.FSS###.BYYYYCC.cntl.txt

SS - two alpha State Abbreviation

### - three-digit assigned Agency Code

YYYY – four-digit year

CC - two-digit cycle

The control file sent from IRS to the state has a different format than the required control file sent from the state 

to IRS. Both control files are in ASCII format and the IRS control file sent to the state contains the following 

information:

1) file name

2) record count and

3) the agency’s user identification (two digit state abbreviation followed by three digit numeric agency code)

Secure Data Transfer (SDT) Transmissions to the IRS

States will transmit FUTA return information to IRS using SDT. Whenever an agency submits data to IRS using 

SDT, the agency will need to send two separate files, a data file and a control file.

■ The data file contains the agency data to be run against IRS systems; this was previously sent on 

cartridge, tape, or CD.

■ The control file contains information about the data file. It must be in ASCII format. Refer to the record 

layout in Exhibit 3d, FUTA Certification Control File Record Layout.

It is important that the agencies use the file names provided below:

• All data files should have a “.txt” extension after the file name.

• All control files should have a “.cntl.txt” extension after the file name.

NOTE: Do not use upper case letters (caps) for these extension names.
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SDT File Name (for files sent from State Agency to IRS:

Data File Name:

SS###FUTA202405NNN.txt

Control File Name:

SS###FUTAYYYYCCNNN.cntl.txt

SS – State Abbreviation

### - State Agency Code assigned by the IRS

Program – FUTA

YYYY – Processing Year*

CC – Cycle (05)

NNN – agency 3 digit sequence number (use 001 for the initial submission)

*FUTA processing year 2024 will be for FUTA tax year 2021.

NOTE: State agencies must track and use sequence numbers (NNN) for their submissions. If IRS requests a 

re-transmission, the next sequence number to use would be 002, then 003, etc. IRS will not track the sequence 

numbers received. States must track the sequence numbers used in order not to overwrite a previously sent 

transmission. 

States must return two files, one data file, and one control file. If the Control File is not in the correct format or 

contains errors, the IRS will request a re-transmission for both the data and control files.

How to Subscribe to SDT Updates

SDT Updates are sent to state agency personnel via the FTA Extract Listserv periodically. Subscribing to the FTA 

Extract Listserv will ensure your receipt of SDT updates. To subscribe, follow the step below.

1) Go to the FTA web site at: https://www.taxadmin.org.

Instructions for opening an account are included in the above link.

Prior Year Certification Problems

The following were problems noted last year:

■ Agencies are notified via e-mail when the Annual FUTA Certifications are sent via SDT. Agencies have 

only 10 days in which to download the data from Tumbleweed.

■ The number of records returned to IRS was either greater or fewer, than originally sent to the state 

agencies.

■ Data returned past the January 31st deadline.

■ Incorrect file names on the transmissions sent to IRS.

■ IdenTrust Certificates expired.

■ Payment fields containing letters and non-numeric characters in the rightmost position, i.e., decimal 

points (.), minus signs (-), and plus signs (+) are invalid and result in dropped records

■ Form records were input into incorrect Form fields and Form field amounts.
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Programming Conventions and Definitions

1. Programming systems or equipment used by the state agency must adhere to the following conventions:

Programming Conventions:

FUTA Certification Data Record All files will now be fixed block.

Unsigned Zone Decimal Fields A numeric field in the records must be unsigned zoned 

decimal format.

Alpha Fields All alpha fields are to be blank filled in the positions 

not containing significant data.

Numeric Fields All numeric fields are to be zero (0) filled in the 

positions not containing significant data, except the 

State Reporting Number and Rate Indicator fields, 

which are blank filled.

Definitions:

Identification Data The complete name and address, tax period, 

document locator number (number assigned to Form 

by IRS), employer identification number (EIN), and the 

federal taxable wages (single state employers only).

Special Character Any character that is not a number, letter, or a blank.

Blocked Records Two or more records grouped together to form a 

block.

Blocking Factor The number of records grouped together to form a 

block.

Record A group of related fields of information treated as a 

unit.

2. The FUTA State Certification Data (see Exhibit 3b) prescribed in the specifications should be fixed block, (each 

record containing 326 characters – UNSIGNED ZONED DECIMAL).

Employer Identification Number (EIN)

1. The EIN was selected as the number which could be used by all state agencies to match the federal data with 

the state accounts. The EIN is assigned uniformly by the IRS and validity checked for authenticity before it will 

pass to our Business Master File (BMF). We recognize human errors occur; we try to minimize these errors and 

correct them as soon as possible.

2. EIN updates are forwarded to those states that are interested in the information on a quarterly basis (see 

Section 7). This data will normally arrive in the middle of the month following the end of a quarter.

a) Any state agency that finds more than one EIN has been assigned to the same employer should forward a 

copy of both records to the IRS Cincinnati SBSE Campus FUTA Coordinator (see Exhibit 5 for address).

b) If the IRS Cincinnati SBSE Campus determines an employer has more than one State Reporting Number 

(SRN), the campus will forward this information to the state on a Form 940B or substitute form.

3. The state agency should input the new EIN(s) or corrections in a timely manner. Do not input the corrections 

for the fourth quarter until after the certification match.
14

Quarterly EIN Update Data

1. The Quarterly Entity Update file will be transmitted to the states via SDT the month following the close of each 

quarter. The file contains data on newly assigned EINs or employers who have changed their name during the 

previous quarter. This data is referred to as the Quarterly EIN Update Data. To determine the type of change that 

has occurred, refer to Position 257-259 in the following record element chart.

Name change records will have entries in the Former Name Control field. The name control consists of four 

alpha/numeric characters. The ampersand (&) and hyphen (-) are the only special characters allowed in the name 

control. The name control can have fewer than but no more than four characters. Blanks may be present only as 

the last two positions of the name control.

2. To ensure the state programmer and project coordinator understand the layouts, we have provided a core 

record layout (see Exhibit 3c) and the following chart providing a descriptive explanation of each record element. 

Although the numbering appears to be inconsistent, the core record layout represents the physical data address 

on the SDT record that begins with zero, while the descriptive record layout refers to relative data position.

Quarterly EIN Update Data Schedule

Quarter Months Data Transmitted to State Agencies

1 Jan/Feb/Mar During the month of April

2 Apr/May/Jun During the month of July

3 Jul/Aug/Sep During the month of October

4 Oct/Nov/Dec During the month of January

Record Position Element Entry

1-4 Record Character Count Number of characters contained in the record 

(HEX) (01030000).

5-13 Employer Identification Number The 9 numeric digits assigned to each 

employer.

14-21 Transaction Date The date the entity change took place.

22-30 Cross Reference EIN The number previously established.

Alerts you the employer used this EIN on a 

previous return. The number is being changed 

to the one shown in positions 5-13. This 

field will be zero filled when a EIN was not 

previously assigned to an

employer.

31-34 Former Name Control See Section 7.01

35-46 ZIP Code Twelve digit geographic code that identifies 

areas within the U.S. or its possessions.

47-48 State Code Two-digit alpha abbreviation for the state 

or possession where the employer shows 

business is located.

49-70 City City where the employer shows business is 

located.

71-105 Street Address Address where business receives mail.

106-140 First Name Line Self-explanatory

141-175 Second Name Line Self-explanatory (blank filled if no name lines 

are present)
15

176-210 Third Name Line Self-explanatory

211-245 Fourth Name Line Self-explanatory

246-247 Check Digits A two letter alpha code used by IRS in 

conjunction

248 Filing Requirements “Y” in this field indicates the presence of a 

F940 filing requirement.

249-252 Reserved Blanks

253-256 Current Name Control See Section 7.01

257-259 Transaction Codes (TC) Y’s (yes) or N’s (no) in this field indicate which 

TC initiated the extract.

Position 257=New Account

Position 258=EIN Change

Position 259=Name Change

Certification Requirements

1. FUTA Identification Data File (see Exhibit 3a).

a) The file will be sent to the state agency for each employer who claimed a credit or liability on Form 940 or 

Schedule H for unemployment tax paid to the state. The file provides those elements needed to locate the 

employer’s account. The FUTA Identification data will be transmitted to the states via SDT (Tumbleweed System).

b) The State Reporting Number (SRN) is shown in Record Positions 280 thru 294 of the FUTA Identification File 

in Section 9. If the displayed SRN does not agree with your records, please enter the correct number in 

positions 157 – 171 of the FUTA Certification Record (see Section 10).

NOTE: The state reporting number is provided as an additional research tool you can use to certify data on the 

FUTA Identification file. DO NOT CERTIFY THE RECORD USING THE STATE REPORTING NUMBER ONLY. If 

there is no certification data on the EIN provided, return the record as a Zero Certification.

c) The state agency will compare the records on the file with their employer accounts and report the following to 

IRS by January 31st:

1) For each record located, provide:

(a) Total taxable state wages reported for each experience rate

(b) Experience rate(s) assigned by the state

(c) Total payments made to the state. Break this amount into three time periods for Form 940 filers and 

into two time periods for Form 1040 and 1041 filers. The Form Indicator is shown in Record 

Position 295 of the FUTA Identification File in Section 9.

NOTE: State agencies must enter these money fields correctly, i.e., for 940 records enter 940 payments 

and for Schedule H records enter Schedule H payments.

Forms 940 (Form Indicators 1 & 4):

1 – Payments made before 2/1

2 – Payments made 2/1 thru 2/10

3 – Payments made after 2/10

Schedule H (Form Indicators 2 & 3):

1 – Payments made on or before 4/15

2 – Payments made after 4/15
16

2) Indicate each record requiring manual verification (enter Rate Indicator “1” or “3” in position 156).

Enter a “1” to indicate more than four experience rates are assigned. Enter a “3” if the information is a prior year 

or early filed current year record and cannot be certified during the FUTA data exchange.

3) Return all other unmatched records (Use Rate Indicator of blank – HEX 40).

(a) Voluntary contributions and payments made as surcharge for interest must not be considered when 

reporting payments.

(b) No tolerances or other drop criteria will be applied by the state.

ALL FEDERAL RECORDS MUST BE RETURNED!

(c) Certain records will not contain a Taxable Wage figure, but instead show

F0F0F0F0F0F0F0F0F0F0F0F0F1 in the Taxable Wages field. This will denote a multi-state filer.

(d) The Taxable Wages field is for state information only and should not be returned on the matched and 

unmatched records.

2. The state agencies will return their FUTA Certification data via the IRS SDT System (Tumbleweed).

3. The data specifications in the following sections must be adhered to without deviation. If your agency cannot 

adhere to the specifications, contact HQ staff at the e-mail address shown on page 1 immediately.

Identification Data Records

1. The FUTA Identification Data Files will be transmitted to the states via the IRS SDT System (Tumbleweed). The 

files are furnished to the 50 states, District of Columbia, Puerto Rico and the Virgin Islands. There are 28 records 

to a block.

To ensure the state programmer and project coordinator understand the record layouts, we have provided a core 

record layout (see Exhibit 3a) and the following chart providing a descriptive explanation of each record element. 

Although the numbering appears inconsistent, the core layout represents the physical data address on the SDT 

transmission record, while the descriptive record layout refers to relative data positions.

Record Position Element Entry

1-4 Record Character Count Number of characters contained in the record

(HEX)(01270000)

5-6 State Code Two letter alpha code of state where tax is

claimed to be paid.

7-15 EIN The current 9 digit number assigned to each

employer.

16-29 Document Locator Number Number used by IRS to control the document.

30-35 Tax Period The 6 numeric digits showing the tax period in

yyyymm format e.g., 201912 202012, 202112,

etc., is for 2019, 2020, 2021 respectively.

36-37 Check Digit A two letter alpha code used by IRS in

conjunction with the Employer Identification

Number as a selfchecking or error detecting

code.
17

Record Position Element Entry

38-52 Taxable Wages Wages taxed by IRS on Form 940 or 

Schedule H. This item will appear only 

when the wage information is available 

on a state basis. If this field contains 

F0F0F0F0F0F0F0F0F0F0F0F0F1, this 

represents a multistate employer.

This element will be in dollars and cents, right 

justified.

53-64 ZIP Code ZIP Code shown on Form

65-66 State State shown in address on Form 940 or

Schedule H.

67-91 City City shown in address on Form 940 or

Schedule H.

92-126 Street Address Address shown on Form 940 or Schedule H.

127-161 Name, First Line Self-explanatory

162-196 Name, Second Line Self-explanatory (blank filled if no second 

name line is present.)

197-231 Name, Third Line Self-explanatory (blank filled if no third name

line is present.)

232-266 Name, Fourth Line Self-explanatory (blank filled if no fourth name

line is present.)

267-270 Name Control First four letters of the company name.

271-279 Cross Reference EIN The EIN previously assigned to the employer.

280-294 State Reporting Number The State Reporting Number as shown on the

state’s prior year certification data file.

295 Form Indicators Form 940 = 1

Form 1041 = 2

Form 1040 = 3

Schedule R= 4

Certification Data Record

1. The specifications outlined in these instructions prescribe the required format and content of the records to be 

included in the file, but not the method used in their preparation.

2. An acceptable SDT transmission will be in ASCII Format using the record layout provided. Use fixed length 

and fixed block (see Exhibit 3b).

3. The state agency will compare the records on the FUTA Identification Data file with their employer accounts. 

ALL RECORDS PRESENT ON THE FUTA IDENTIFICATION DATA FILE MUST BE INCLUDED ON THE FUTA 

CERTIFICATION SDT TRANSMISSION.

To ensure the state programmer and project coordinator understand the record layouts, we have provided a 

core record layout in Exhibit 3b and the following brief descriptive explanation of each record element below. 

Although the numbering appears inconsistent, the core record layout represents the physical data address for 

your transmission beginning with zero, while the descriptive record layout below refers to relative data positions.

NOTE: All money fields must be dollars and cents, right justified, zero filled and unsigned zone decimals.
18

Record Position Element Entry

1-4 Reserved Character format (e.g. blanks).

5-6 State Code Enter official two letter alpha code.

7-15 EIN Enter 9 numeric characters assigned by IRS.

Do not include hyphen.

16-28 Document Locator Number Enter FIRST 13 digits of the 14 digits assigned by IRS.

29-34 Tax Period Enter six numeric digits of the appropriate year. and 

month (201812 201912)

35-36 Check Digit Enter two letter alpha code furnished by IRS.

37-49 State Taxable Wages 1 Enter wages determined to be taxable (right justify 

and zero fill). If no return was filed, or more than 4 

experience rates were assigned, fill the field with zeros 

(F0).

50 Exception Indicator F0 or optional use of a F1 indicator. NOTE: There is 

no other valid literal that can be used in this position. 

The state agency will enter F1 to identify states with a 

state wage base of $7,000.

51-56 Experience Rate 1 Enter rate assigned by state. If more than four rates 

assigned, zero fill the fields in positions 37 through 

155 and enter a “1” in position 156. If no return filed, 

zerofill the fields in positions 37 to 155 and blank fill 

position 156.

If an employer has not filed a return, do not enter an 

experience rate for any period.

The experience rate must contain 6 decimal positions 

(right justified); therefore, enter zeros to fill any blank 

character position, e.g. 3% or 3.7% should read 

030000 and 037000, respectively.

Whenever a record is located and data is furnished in 

positions 37 through 56, wages must be entered for 

the applicable state experience rate and position 156 

must be blank.

Do not enter experience rate without entering the 

corresponding wages.

57-69 State Taxable Wages 2 Enter wages determined to be taxable provided a 

different wage and experience rate is assigned. Right 

justify and zero fill. If same experience rate, then 

wages can be combined in first wage field, and this 

field filled with zeros.

70 Unity of Enterprise Applicable to the state of California only. (California 

uses one state account number for various businesses 

while IRS uses an EIN for each separate type of 

business).

• Enter a “9” on the California record ONLY when 

more than one EIN is involved.

• Enter a zero if the California record does not 

involve more than one EIN.

All other states will enter a zero in this field.
19

Record Position Element Entry

71-76 Experience Rate 2 Enter the rate assigned only if it is different from

positions 5156. Otherwise, fill with zeros.

77-89 State Taxable Wages 3 Enter only when 3 different experience rates were

assigned with wages paid. Refer to State Taxable

Wages 2 above.

90 Zero F0

91-96 Experience Rate 3 Enter only when 3 different experience rates were

assigned. Refer to Experience Rate 1 above for

format.

97-109 State Taxable Wages 4 Enter only when 4 different experience rates were

assigned with wages paid. Refer to State Taxable

Wages 2 above for format.

110 Zero F0

111-116 Experience Rate 4 Enter only when 4 different experience rates were

assigned. Refer to Experience Rate 1 above for

format.

117-129* Sum of Form 940 Payments 

prior to 2/1

Enter the sum of payments before 2/1; if no

payments were made, fill with zeroes.

130-142* Sum of Form 940 Payments 2/1

thru 2/10

Enter sum of payments made from 2/1 thru 2/10;

if no payments were made, fill with zeroes.

143-155* Sum of Form 940 Payments 

after 2/10

Enter sum of payments after 2/10; if no

payments were made, fill with zeroes.

156 Rate Indicator Enter a “1” if more than four experience rates are

assigned. Enter a “3” if the information is a prior

year or early filed current year record and cannot be

systemically certified. If neither “1” nor “3” applies,

“blank” fill the field.

157-171 State Reporting Number Enter the SRN assigned by your state. LEFT

JUSTIFY AND BLANK FILL.

172 Form Indicator Copied from position 295 of the FUTA

Identification File Record. (see Section 9)

173-181 Cross Reference Number Copied from positions 271 - 279 of the FUTA

Identification File Record.

182-194* Sum of Schedule H Payments

4-15 or Prior

Enter the sum of payments made after 4/15;

if no payments made or unable to determine

payments, fill with zeros

195-207* Sum of Schedule H Payments

After 4-15

Enter the sum of payments made 4/15 or prior; if

no payments made, fill with zeros.

208-326 Zero fill.

* Form Indicator “2” or “3” payment fields Rate Indicator

4. Form 940C must be completed by the state agency when the Rate Indicator (Record Position 156) “1” 

(more than four experience rates are assigned) or “3” (prior year or early filed current year record that cannot 

be certified systemically) is entered. The FUTA Certification Data File generated by the state will contain a 

certification record for the employer in question. The data required in record positions 1 thru 36 is to be entered 

and a “1” or “3” is to be entered in Position 156. The Form 940C will be sent to the IRS Cincinnati SBSE Campus 

(see Exhibit 5 for address) to be input onto the FUTA Case Processing (FCP) systems’ 940C file.
20

NOTE: State agencies may order a supply of Forms 940C, Employer Account Abstract, directly from an IRS 

Distribution Centers by calling 1-800-TAX-FORM (1-800-829-3676).

5. The records on the SDT data file must be in fixed length format and in EIN sequence. Care must be taken to 

copy, without error, the EIN, Check Digits, State Code, and Form Indicator furnished by IRS; the data is unusable 

if it does not contain these items without error.

6. For purposes of determining timely payments, we request you use the date payments were received by your 

agency, not the date they were deposited or posted to your database. This will prevent payments made on or 

before the proper due date appearing to be late.

Review Procedures

After the FUTA Certification Data has been prepared and before transmission, the state should review the quality 

of the data. This review will minimize the number of re-transmission requests from the HQ staff.

Follow these review procedures:

1. Print two copies of the first 50 Zero Certification records (records where the total state wages are zero) and 

of the first 50 Non-Zero Certification records (records where the total state wages are other than zero). Use one 

copy to verify the format and components of the records against the specifications in this Publication.

2. With the second copy, using the EIN, request manual certification of these records from your appropriate state 

function. Compare the manual certifications with the print of the computer certifications to verify the data is the 

same. Remember the state reporting number provided is an additional research tool to help find the certification 

data for the EIN.

3. Compare money amounts for proper placement of decimals. Verify that the experience rate has been correctly 

converted from a percent to decimal.

4. Review both the data and control file ensuring the number of records returned to the IRS is the same number 

sent to the state agency.

5. Check for non-numeric characters in the payment fields. 

When the results of these reviews are satisfactory, transmit your data and control file via SDT to the IRS. Do not 

transmit the results of your review to the IRS. Save them for future reference.

Manual Certification/Re-certification Requests

When the IRS Cincinnati SBSE Campus determines it needs a re-certification, (except for Zero Certs), it will 

prepare a request on a Form 940B or substitute form.

1. The campus will send manual requests to the addresses shown in Exhibit 6, in the Manual Certification 

Contact/Address column.

2. States should work these requests as quickly as possible. Many of these may have statute deadlines or other 

problems that require expedite handling. If you cannot research and return them within 60 days, contact the IRS 

Cincinnati SB/SE Campus FUTA coordinator.

State agencies should prepare supplemental and/or amended certifications on Forms 940C or a substitute form 

and send to the IRS Cincinnati SB/SE Campus (see Exhibit 5 for address). The forms must show a complete 

record of the account including any data previously provided to the IRS manually, by CD or SDT transmission 

and should be marked AMENDED DATA, OR SUPPLEMENTAL DATA.
21

1. State agencies will initiate supplemental certifications when there is activity on accounts previously certified to 

the IRS.

2. State agencies will initiate amended certifications whenever delinquent returns are secured by the state 

agency through an audit or delinquency investigation and there is a possibility no federal return was filed.

The state agency and the IRS Cincinnati SB/SE Campus can agree to the IRS accepting the employers’ proof of 

credit without having to suspend the case 45 days for state re-certification. If an agreement is not made,

1. If the employer returns photocopies of canceled checks or other pertinent data, the Campus will:

a) Prepare a Form 940B.

b) Photocopy all data returned by the employer.

c) Send Form 940B and attachments to the state agency.

d) Suspend the photocopied data and a copy of the Form 940B for 45 days.

2. If a reply is not received from the state agency within 45 days, the IRS CincinnatiSBSE Campus will accept the 

employers proof and make the necessary correction.

IRS Assignment of Employer Identification Number (EIN)

1. Every employer who is required to file a Business Federal Tax return or who pays wages to one or more 

employees must be assigned an EIN.

2. When a Form SS-4 (Application for an EIN) is received, research to determine if a new number should be 

assigned. When a taxpayer opens a new business or changes the name of his business, the taxpayer must notify 

the IRS.

3. When a new number is assigned, IRS sends a letter to the taxpayer providing the new number. The taxpayer 

should:

a) Keep a copy of the letter as a permanent record.

b) Use the number and name exactly as shown on the letter.

c) Use this number on all tax payments and tax related correspondence or documents.

Any variation used when filing tax returns making FTD payments or subsequent payments may result in 

improper or delayed posting of payments to an account and/or the assignment of more than one EIN.

4. Only one number may be assigned to an employer as long as the type of organization does not change. If 

the employer moves the business to a new location, or operates two or more businesses, still only one number 

is assigned. For example, John Smith who operates a jewelry store in California and a department store in 

New York needs only one EIN as long as he is the proprietor of both businesses. However, if Mr. Smith sells his 

department store, the new owner would have to apply for a new EIN if he had not been previously assigned one 

(even if the trade name remains the same).

5. A number assigned to one type of organization may not be used by another. For example, if an EIN is assigned 

to a sole proprietor and the proprietor decides to incorporate the business, a new number must be assigned 

to the corporation. If a partnership changes to a sole proprietor, once again there has been a change to an 

organization and a new number is needed.

6. The types of organizations receiving EINs are partnerships, sole proprietorships, corporations, trusts, estates, 

governmental and non-profit organizations. The EINs are assigned in the legal name of the organization.
22

For example:

Individual Owner’s full name (Proprietor)

Corporation Corporate name

Partnership Full name of all partners

Estate Name of the decedent

Trust Name of maker or grantor of trust

A new EIN is assigned if there is a change in ownership. 

For example:

Individual owner to partnership

Individual owner to corporation

Individual owner to another individual owner

Partnership to individual owner

Partnership to corporation

Corporation to individual owner

Corporation to partnership

Bankruptcy Receivership

The original EIN can be retained in the following organizational changes:

a) Corporation – When the structure of the corporation remains the same. For example, if the corporate 

charter has been amended to show a name change only, the corporate structure is not changing.

b) Individual – When the name or trade name is changed without a change of ownership. Only one number 

is needed regardless of the number of businesses owned.

c) Partnership – If the partnership declares bankruptcy, the name changes, the location of the partnership 

changes or locations are added.

State agencies must be careful to transfer the EIN when transferring credit from one state account 

number to another. If a partnership converts to a corporation in mid-year, two Forms 940 will be filed, one 

for the partnership and one for the corporation. If the state credits for the partnership are transferred to the 

corporation, then the EIN for the partnership must be transferred with the respective money amounts for this one 

year. The partnership number may be deleted after certification has been completed.
23

Exhibits

Exhibit 1 - Example of a Transmittal Letter for Forms 940-C

DOCUMENT TO:

TRANSMITTAL Internal Revenue Service Cincinnati SBSE Campus

DATE:

DOCUMENT IDENTIFICATION ITEM COUNT OR ESTIMATE NUMBER OF BOXES

FUTA Discrepancy Data From Non-Automated

State Certification Completed

ATTENTION: Receiving, Sorting and

Numbering Function

FUTA Discrepancy Data

Enterprise Computing Center-MTB

*ATTENTION: Cincinnati SBSE Campus FUTA Unit

Supplemental and/or Amended Certifications

ATTENTION: Cincinnati SBSE Campus FUTA Unit

FROM: (State Agency) Releasing Official

Exhibit 2 - External Label for Form 940-C (From State)

NAME OF STATE TYPE OF DOCUMENT

TAX PERIOD NUMBER OF BOXES

SEQUENCE NUMBER OF BOXES NUMBER OF RECORDS

1. Name of State

2. Type of Document - Form 940-C

3. Tax Period

4. Number of boxes

5. Sequence Number of boxes
24

Exhibit 3a - FUTA Identification Data File

Core Record Layout

File Name: 180-63-11 August 17, 2001

Record Title: FUTA Identification Data File (To State)

Element Name Dec Hex Length Type Ref Remarks

Byte Count 0 0 4 X

TC150 State Code 4 4 2 C

EIN 6 6 9 C

DLN 15 F 14 C

Tax Period 29 1D 6 C

Check Digit 35 23 2 C

Total Federal Taxable Wages 37 25 15 C Multi-State = 0000000000001

Zip Code 52 34 12 C

Address State Code 64 40 2 C

City 66 42 25 C

Address 91 5B 35 C

First Name Line 126 7E 35 C

Second Name Line 161 A1 35 C

Third Name Line 196 C4 35 C

Fourth Name Line 231 E7 35 C

Name Control 266 10A 4 C

Cross Reference EIN 270 10E 9 C

State Reporting Number 279 117 15 C

Form Indicator 294 126 1 C 1 = 940 2 = 1041 3 = 1040

4= Schedule R

TOTAL RECORD LENGTH 295 127

Pns Packed Decimal, n=No. of Dec., s=sign

Zns Zoned Decimal, n=No. of Dec., s=sign

G Packed W/O Sign

C Character

X Hexadecimal

B Binary

Exhibit 3b - FUTA State Certification Data

Core Record Layout

File Name 180-67-01 Date 8/01/2009

FUTA State Certification Data

Element Name Dec Hex Length Type Ref Remarks

Reserved 0 0 4 C

STATE CODE 4 4 2 C
25

EIN 6 6 9 C EMPLOYER IDENTIFICATION

NUMBER

DLN 15 F 13 C DOCUMENT LOCATOR NUMBER

Tax Period 28 1C 6 C

CHECK DIGIT 34 22 2 C

STATE TAXABLE WAGES #1 36 24 13 C NO SIGNS FOR EXAMPLE: $123.45

IS F0 F0 F0 F0 F0 F0 F0 F0 F1

F2 F3 F4 F5. C5 OR D5 IS NOT

ACCEPTABLE

Exception Indicator 49 31 1 C F0 F1 The F1 will be entered by

states with a state wage base

of $7,000. Otherwise F0 will be

entered.

STATE EXPERIENCE RATE #1 50 32 6 C RATE OF 2.7% or .027 is F0 F2 F7 F0

F0 F0. F2 F7 F0 F0 F0 F0 or F0 F0

F0 F0 F2 F7 IS NOT ACCEPTABLE

STATE TAXABLE WAGES #2 56 38 13 C

Unity of Enterprise Indicator 69 45 1 C California: F0 or F9 All other

states: F0

STATE EXPERIENCE RATE #2 70 46 6 C

STATE TAXABLE WAGES #3 76 4C 13 C

Zero 89 59 1 C F0

STATE EXPERIENCE RATE #3 90 5A 6 C

STATE TAXABLE WAGES #4 96 60 13 C

Zero 109 6D 1 C F0

STATE EXPERIENCE RATE #4 110 6E 6 C

Sum of Payments PRIOR TO 

2-1

116 74 13 C

Sum of Payments 2-1 THRU 

2-10

129 81 13 C

Sum of Payments AFTER 2-10 142 8E 13 C

Rate Indicator 155 9B 1 C Rate Indicator should be F1, F3,

or 40. C0, 00, or F0 are NOT

acceptable

STATE REPORTING NUMBER 156 9C 15 C LEFT JUSTIFY AND BLANK FILL

Form Indicator 171 AB 1 C F1=940, F2=1041, F3=1040

CROSS REFERENCE EIN 172 AC 9 C

Sum of Sched H Paymts 4-15 

or PRIOR

181 B5 13 C

Sum of Sched H Paymts AFTER

4-15

194 C2 13 C

Filler 207 CF 119 C Zero Character Fill (F0F0F0..) is

desired

Total Record Length 326 146

ALL FIELDS EXCEPT THE BYTE

COUNT MUST BE UNSIGNED

ZONED DECIMAL FORMAT DESIRED

Pns Packed Decimal, n=No. of Dec., s=sign C Character

Zns Zoned Decimal, n=No. of Dec., s=sign X Hexadecimal

G Packed W/O Sign B Binary
26

Exhibit 3c - Reformatted FUTA Quarterly Entity Extract Data

Core Record Layout

File Name: 180-5E-11 Date 07/13/2007

Record Title Reformatted FUTA Quarterly Entity Extract Data Effective PY2008

Element Name Dec Hex Length Type Ref Remarks

BYTE COUNT 0 0 2 X

ZERO 2 2 2 X

EIN 4 4 9 C

TRANSACTION DATE 13 D 8 C

TC001 EIN 21 15 9 C Significant only for

TC001Extraction

OLD NAME CONTROL 30 1E 4 C Significant only for TC013

Extraction

ZIP CODE 34 22 12 C

STATE CODE 46 2E 12 C

CITY 48 30 22 C

ADDRESS 70 46 35 C

FIRST NAME LINE 105 69 35 C

SECOND NAME LINE 140 8C 35 C Field may be completely

blank

THIRD NAME LINE 175 AF 35 C Field may be completely

blank

FOURTH NAME LINE 210 D2 35 C Field may be completely

blank

CHECK DIGITS 245 F5 2 C

F940 FILING REQUIREMENT 247 F7 1 C ‘Y’ indicates presence of a

Filing Requirement for Forms

940/940PR

RESERVED 248 F8 4 C Blanks

CURRENT NAME CONTROL 252 FC 4 C

TC CODES TC000 TC001 TC013 256 100 3 C ‘Y’ or ‘N’: Indicates which

TC Code(s) initiated the

Extract

TOTAL RECORD LENGTH 259 103

Pns Packed Decimal, n=No. of Dec., s=sign C Character

Zns Zoned Decimal, n=No. of Dec., s=sign X Hexadecimal

G Packed W/O Sign B Binary
27

Exhibit 3d - FUTA Certification Control File Record Layout (State Agency to IRS)

The control record should be formatted into one line with an LRECL of 80.

NOTE: This file record layout is different from that of the control file received from the IRS.

The record layout for the “cntl.txt” file is shown below:

Field

Positions

Field Title Length Description and Remarks

1-20 Project Name,

Processing Year

and Cycle

20 Required. Left-justify and Blank fill

For 2021 tax year this field will read: FUTA202005

21 Reserved 1 Required. Blank fill

22-27 State Abbrev & 

Agency Code

6 Required. Enter the two alpha state abbreviation (SS) 

followed by the assigned Agency code (NNN).

For example:

SSNNN-Agencies with five characters

Left-justify and blank fill last space

Federal Agencies:

FFFNNN- Federal Agencies with six characters

28 Reserved 1 Required. Blank fill

29-38 Record Count 10 Required. Enter the total number of records for the data file.

Right-justify and zero fill. Do not enter all zeroes. For 

example, if

there are 53 records enter 0000000053.

39 Reserved 1 Required. Blank fill

40-69 Contact Name 30 Required. Enter the name of the person to contact if any

questions should arise with the transmission.

Example: John Smith 

Left-justify and blank fill

70 Reserved 1 Required. Blank fill

71-80 Contact 

Telephone

Number

10 Required. Enter the contact person’s telephone number 

including

area code. Do not use ( ) or spaces.

FUTA Certification Control File Record Layout

Project Name

and Cycle

Reserved State Abbrev &

Agency Code

Reserved Record

Count

Reserved Contact

Name

1-20 21 22-27 28 29-38 39 40-69

Reserved Contact Telephone

Number

70 71-80
28

Exhibit 4 - List of State Abbreviations and State Agency Codes:

Alabama AL 963 Louisiana LA 972 Oklahoma OK 973

Alaska AK 992 Maine ME 901 Oregon OR 993

Arizona AZ 986 Maryland MD 952 Pennsylvania PA 923

Arkansas AR 971 Massachusetts MA 904 Puerto Rico PR 966

California CA 994 Michigan MI 938 Rhode Island RI 905

Colorado CO 984 Minnesota MN 941 South Carolina SC 957

Connecticut CT 906 Mississippi MS 764 South Dakota SD 946

Delaware DE 951 Missouri MO 943 Tennessee TN 962

D. of Columbia DC 753 Montana MT 981 Texas TX 974

Florida FL 159 Nebraska NE 947 Utah UT 987

Georgia GA 958 Nevada NV 788 Vermont VT 903

Hawaii HI 999 New Hampshire NH 902 Virginia VA 954

Idaho ID 882 New Jersey NJ 922 Virgin Islands VI 767

Illinois IL 936 New Mexico NM 985 Washington WA 991

Indiana IN 735 New York NY 911 West Virginia WV 955

Iowa IA 942 North Carolina NC 956 Wisconsin WI 939

Kansas KS 948 North Dakota ND 945 Wyoming WY 983

Kentucky KY 961 Ohio OH 931

Exhibit 5 - SBSE CAMPUS CONTACT ADDRESSES

SBSE Campus States

IRS Cincinnati SB/SE Campus (CSC)

Attn: FUTA Coordinator, Stop 815G

7490 Kentucky Dr

Florence, KY 41042

All FUTA Discrepancies will be worked at the 

IRS Cincinnati SBSE Campus.

Alabama, Alaska, Arizona, Arkansas, California, Colorado,

lorado, Connecticut, Delaware, District of Columbia

(DC), Florida, Georgia, Hawaii, Idaho, Illinois, Indiana,

Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland,

Massachusetts, Michigan, Minnesota, Mississippi,

Missouri, Montana, Nebraska, Nevada, New Hampshire,

New Jersey, New Mexico, New York, North Carolina,

North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania,

Puerto Rico, Rhode Island, South Carolina, South Dakota,

Tennessee, Texas, Utah, Vermont, Virginia, Virgin Islands,

Washington, West Virginia, Wisconsin, Wyoming and

International
29

Exhibit 6 - States’ Information System and Manual Certification Request Contacts

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

ALABAMA Ramona Jordan

AL Unemployment Commission

Department of Labor

IT Operations Section

649 Monroe St. Room 3205

Montgomery, AL 36131

ramona.jordan@labor.alabama.gov

Dale Richey

Unemployment Compensation Tax

Division

Audits & Cashiering Section

649 Monroe Street

Montgomery, AL 36131

334-954-4717

dale.richey@labor.alabama.gov

ALASKA Tami Wall

AK –Division of Employment and Training 

Services-DPL

1111 W 8th Street, Suite 107

Juneau, AK 99801

907-465-5360

dol.dpl@alaska.gov

Gina Markovich

AK Division of Employment and Training 

Services- Tax

Accounts & Contributions 1111 W 8th 

Street, Room 203

Juneau, AK 99801

907-465-5978

esd.tax@alaska.gov

ARIZONA Joe Soliz, Business Analyst

AZ Dept. of Economic Security 

Unemployment Insurance Tax-Business 

and Technology Solutions

1400 W. Washington St., 3rd Floor

Phoenix, AZ 85012

602-670-9465 Fax 602-771-8365

jsoliz@azdes.gov

Luz Garcia

AZ Dept. of Economic Security

Unemployment Insurance Tax-Accounting

Unemployment Insurance Tax Office

1789 West Jefferson

Phoenix AZ 85012

602-771-6601

uitaccounting@azdes.gov

ARKANSAS Maurice Porchia

Information Technology Manager

AR Dept. of Workforce Services

#2 Capitol Mall Room 542

Little Rock, AR 72201

501-683-0022

Maurice.Porchia@arkansas.gov

Kristen Rhondes-Berry

Program Administrator

AR Dept of Workforce Service

#2 Capitol Mall

Little Rock, AR 72201

501-682-3253

kristen.rhodes@arkansas.gov

CALIFORNIA Matthew Wallace

CA Employment Development Dept.

Attn: Accounting and Compliance 

Enterprise

System MIC 93A

800 Capitol Mall

Sacramento, CA 95814

916-654-8905

MatthewE.Wallace@edd.ca.gov

Usha Patel

CA Employment Development Dept.

Attn: Special Processes Group MIC 13

800 Capitol Mall

Sacramento, CA 95814

916-654-0745

Ushaa.Patel@edd.ca.gov

COLORADO Angela Metoyer CDLE UI Employer 

Services Manager

251 E. 12th Ave

Denver, CO 80202

303-318-9331

Angela.Metoyer@state.co.us

Bonnie Tusinger

CDLE UI Employer Services Supervisor

251 E. 12th Ave

Denver, CO 80203

303-318-9426

bonnie.tusinger@state.co.us

CONNECTICUT Katie Leavitt

CT DOL

In Service of CTDOL 

(ReEmployCT Modernization Project)

ITA3 Vendor Management 

200 Folly Brook Blvd. 

Wethersfield, CT 06109

Katherine.Leavitt@CT.GOV

Sri Gangakhedkar

CT DOL

Employer Tax Accounting Unit

UC Tax Administrator Supervisor

200 Folly Brook Blvd.

Wethersfield, CT 06109

sri.gangakhedkar@ct.gov
30

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

DELAWARE William Odders

Application Support Project Lead

DE Div. of Unemployment Insurance

4425 North Market Street

Wilmington, DE 19809

william.odders@delaware.gov

Laura Henderson

Tax Collections Manager

Delaware Department of Labor

4425 N. Market Street

Wilmington, DE 19802

Phone: 302-761-8170

laura.henderson@delaware.gov

Daniel Nelson

Administrator

Employer Contributions Operations

Delaware Department of Labor

Division of Unemployment Insurance

4425 North Market Street, 3rd Floor

Wilmington, DE 19802

(302) 434-6932

Daniel.Nelson@Delaware.gov

DISTRICT OF

COLUMBIA

Chris Tonjes

Chief Information Officer, OIT 

Department of Employment Services

4058 Minnesota Ave, NE, 5th Floor

Washington, DC 20019

(202)741-0766 desk/mobile

Chris.Tonjes@dc.gov

Joy Diggs

Interim, UI Tax Chief

Office of Unemployment Compensation

Department of Employment Services

4058 Minnesota Ave, NE

4th Floor, Suite 4010

Washington, DC 20019

202-698-5725 office

202-437-1187 cell

joy.diggs@dc.gov

FLORIDA Manuel Bas

Department of Revenue

2450 Shumard Oak Blvd

CCOC DOR #1-1244

Tallahassee, FL 32399

850-717-6151

Manuel.Bas@floridarevenue.com

Deneice Howell. Department of Revenue

Reemployment Tax Dept

2450 Shumard Oak Blvd

CCOC 1-5614

Tallahassee, FL 32399

850-717-6460

Deneice.Howell@floridarevenue.com

GEORGIA Yvonne Holmes

Georgia Department of Labor 

223 Courtland St NE, Ste 300

Atlanta GA, 30303 

404-232-7626 

Yvonne.Holmes@gdol.ga.gov

Stacey Jones

GA Dept of Labor

Chief, UI Tax

148 Andrew Young International Blvd NE

Suite 800

Atlanta, GA 30303-1751

404-232-3321

Stacey.jones@gdol.ga.gov

HAWAII Bennett Yap

Information Technology Office Chief

HI Dept. of Labor & Industrial Relations

830 Punchbowl St. Room 312

Honolulu, HI 96813

808-586-8742

Bennett.T.Yap@hawaii.gov

Joni Muramoto

Program Specialist Supervisor

HI Dept of Labor & Industrial Relations 830 

Punchbowl St Room 325

Honolulu, HI 96813

808-586-9076

Joni.y.muramoto@hawaii.gov

IDAHO Marcus Camden

Chief Information Security Officer

ID Dept. of Labor

317 Main St.

Boise, ID 83735

208-332-3570 ext 3841

Marcus.Camden@labor.idaho.gov

Brenda Ellis

UI Technical Services Specialist

ID Dept. of Labor

317 Main St.

Boise, ID 83735

208-332-3570 x4190

Brenda.ellis@labor.idaho.gov
31

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

ILLINOIS Aparna Sen-Yeldandi

Senior Public Services Administrator

Manager, IDES Revenue/Information

Technology

IL Dept. of Employment Security

33 S State St.

Chicago, IL 60603-2802

Phone: 312-793-9119

Aparna.Sen@illinois.gov

Kevin Denny

Senior Public Service Administrator

Employer Services

IL Dept. of Employment Security

33 S State St. 10th Floor

Chicago, IL 60603-2802

312-793-1912

Kevin.Denny@illinois.gov

INDIANA IN Department of Workforce 

Development

Attn: Scott O’Mara

402 W. Washington Street

Indianapolis, IN 46204

317-232-7706

SOmara@dwd.in.gov

Secondary Contact:

Attn: Gary McCauley

402 W. Washington St

Indianapolis, IN 46204

317-233-5252

gmccauley@dwd.in.gov

IN Department of Workforce

Development

Attn: Sharon McKinney

10 N. Senate Ave SE 202

Indianapolis, IN 46204-2277

317-234-8312

SMcKinney@dwd.in.gov

Secondary Contact:

Ryan LeMasters

317-234-5404

RLeMasters@dwd.in.gov

IOWA Neil Shah 

Iowa Workforce Development Information 

Technology 

1000 E. Grand Ave. 

Des Moines, IA 50319 

515-725-3884 

Neil.Shah@iwd.iowa.gov

Abdullah Muhammad, CPMP, M.A

Bureau Chief,UI Tax Bureau

IA Workforce Development

1000 E. Grand Ave.

Des Moines, IA 50319-0209

515-587-8191

abdullah.muhammad@iwd.iowa.gov

KANSAS Carol Seaman

KS Dept. of Labor

Information Technology

1309 S. W. Topeka Blvd.

Topeka, KS 66612

785-296-5000 ext. 7610, Fax 785-296-

0008

Carol.Seaman@ks.gov

Nicole Struckhoff

Chief of Unemployment Tax

KS Dept of Labor

785-581-7630

785-291-3425fax

nicole.struckhoff@ks.gov

KENTUCKY Jayme Monteiro

Education & Workforce Systems Branch

Office of IT Architecture & Governance

Commonwealth Office of Technology

Division of Agency Application 

Development

500 Mero Street, Mailstop 4SW

Frankfort, KY 40601

502-564-9190

Jayme.Monteiro@ky.gov

John Coleman

UI Tax Enforcement Branch

Office of Unemployment Insurance

500 Mero Street, Mailstop 4SC

Frankfort, KY 40601

502-782-1745

John.Coleman@ky.gov

LOUISIANA Jerry Chatman

Louisiana Workforce Commission Office 

of Technology Services

1001 N. 23rd St.

Baton Rouge, LA 70804

jerry.chatman@la.gov

Dawn Bell, UI Chief of Tax

Louisiana Workforce Commission

Employment Security Division

1001 N 23rd St.

Baton Rouge, LA 70804

dbell@lwc.la.gov
32

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

MAINE Rene Leblanc, System Section Mgr, 

MaineIT

DOL, PFR & DAFS Applications

State of ME Office of Information 

Technology

Maine Dept of Labor

145 State Office Station

Augusta, ME 04333-0103

rene.leblanc@maine.gov

Kerry Hekl

Director, Tax Division

Maine Dept of Labor

Bureau of Unemployment Compensation

47 State House Station

Augusta, ME 04333-0047

kerry.p.hekl@maine.gov

MARYLAND Anne Hoffert

Chief of Fund Management

Maryland Department of Labor

1100 N. Eutaw Street, Rm 416

Baltimore MD 21201

Phone (410)767-2500

Fax (410)767-2501

anne.hoffert@maryland.gov

Arnold Diamond

Advanced Accountant, Accounts

Receivable Unit

MD Dept of Labor Licensing & Regulation

1100 N. Eutaw St. Rm 400

Baltimore, MD 21201

410-767-2673, Fax 410-767-2680

arnold.diamond@maryland.gov

MASSACHUSETTS Greg Faro-Revenue Enforcement 

Department of Unemployment 

Assistance 19 Staniford St. 3rd Floor

Boston, MA 02114

617-626-5247, Fax 617-523-4883

gregory.a.faro@mass.gov

Basir Khalifa

Department of Unemployment Assistance 

Revenue Employer Reports Unit

19 Staniford St, 2nd floor

 Boston, MA 02114

Basir.Khalifa@mass.gov

MICHIGAN Kristine Sparks, Manager

Agency Services

MI Unemployment Insurance Agency

3024 W Grand Blvd Suite L-150

Detroit, MI 48202

313-498-7758

Sparksk3@michigan.gov

Bob Czech Compliance Manager

MI Unemployment Insurance Agency 3024 

W Grand Blvd Suite 12-100

Detroit, MI 48202

313-498-7758, Fax 313-456-2733

czechr@michigan.gov

MINNESOTA Steve Hartfiel

Systems Analysis Unit Supv MINIT 

Services @ DEED

Great Northern Building

12th Floor

180 East Fifth Street

St. Paul, MN 55101

651-259-7150

steve.hartfiel@state.mn.us

Michelle West

UI Program Manager

MN Dept of Employment & Economic Dev 

Great Northern Building

12th Floor

180 East Fifth Street

St. Paul, MN 55101

651-259-7998

michelle.west@state.mn.us

MISSISSIPPI MS Dept. of Employment Security ATTN: 

Walter Hille

1235 Echelon Parkway

Jackson, MS 39213

whille@mdes.ms.gov

Anna Wallace

Chief, Tax Department 

1235 Echelon Parkway

Jackson, MS 39213 

awallace@mdes.ms.gov

MISSOURI DeSheila Milton

Chief, UI Tax Section

Department of Labor and Industrial 

Relations (DOLIR)

Div. of Employment Security-DES

421 E. Dunklin

Jefferson City, MO 65101

573-522-4030

Desheila.Milton@labor.mo.gov

DeSheila Milton

Chief, UI Tax Section

Department of Labor and Industrial 

Relations (DOLIR)

Division of Employment Security -DES 421 

E. Dunklin

Jefferson City, MO 65101

573-522-4030

Desheila.Milton@labor.mo.gov
33

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

MONTANA James Pierce

MT Dept. of Labor & Industry

Technology Services Division

2550 Prospect Ave

Helena, MT 59601

406-437-2102

jpierce@mt.gov

Lisa Barton

Status & Rating Supervisor

UI Contributions Bureau

MT Dept of Labor & Industry

1315 East Lockey 4th Flr

Helena, MT 59604

406-444-4646, Fax 406-444-0629

lbarton@mt.gov

NEBRASKA Karen Hall

Office of Administrative Services

NE Dept of Labor

550 South 16th Street

Lincoln, NE 68508

402-471-9840

Karen.Hall@nebraska.gov

Christa Krolikowski

Office of Unemployment Insurance

Tax NE Dept of Labor

550 S 16th St

Lincoln, NE 68509

402-471-3407, Fax 402-471-9994

christa.krolikowski@nebraska.gov

NEVADA Katie Krueger

NV DETR/Employment Security Dept 500 

E. Third St

Carson City, NV 89713

kakrueger@detr.nv.gov

Karen Davis

NV DETR/Employment Security Dept

500 E. Third St. Carson City, NV 89713 

ktdavis@detr.nv.gov

NEW HAMPSHIRE Vinod Pandhare

Sr. Power Builder/Oracle Developer

Application Support

NH Dept. of Employment Security 

SymbioSys Solutions, Inc.

46 South Main Street, Unit #4

Concord, NH 03301

vinod.s.pandara@affiliate.nhes.nh.gov

Janet Coughlin

Tax Unit Supervisor-Accounting

NH Dept. of Employment Security

45 South Fruit Street

Concord, NH 03301-4857

603-228-4048, Fax 603-229-4323

jcoughlin@nhes.nh.gov

NEW JERSEY Joseph Beck

NJ Dept. of Labor & Workforce, Office of 

Information Mgt Services & Solutions

NJ Labor Building John Fitch Plaza 2nd 

Floor

Trenton, NJ 08625

joseph.beck@dol.nj.gov

Ann Sarti 

Back-up: Samuel Stein 

NJ Development of Labor & Workforce 

Development

NJ Labor Bldg

Division of Employer Accounts 9th FloorOffice Audits

John Fitch Plaza 

Trenton, NJ 08625

Fax 609-292-8855

2nd Fax 609-341-2039

Samuel.Stein@dol.nj.gov

NEW MEXICO Jeff Daugherty

NM Dept of Workforce Solutions

401 Broadway NE

Albuquerque, NM 87102

505-841-8442

Jeff.Daughtery@state.nm.us

Lynne Throop

NM Dept of Workforce Solutions

401 Broadway NE

Albuquerque, NM 87103

505-681-3678

Lynne.Throop@state.nm.us

NEW YORK Karla Ravida, Manager

UI Program Analysis and Support 

Section

Unemployment Insurance (UI) Division

NYS Department of Labor

State Office Campus

Building 12, Room 306

Albany, NY 12226-2088

518-485-5785

Karla.Ravida@labor.ny.gov

Michele A. Krupitza, Supervisor

Employer Account Adjustment Section

Unemployment Insurance Division

NYS Department of Labor

State Office Campus

Bldg.12, Room 332

Albany, NY 12226-2088

518-549-0802; Fax 518-485-8602

Michele.Krupitza@labor.ny.gov***

Direct certification inquiries to 

518-457-2169

***Please do not include confidential

employer information in email.
34

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

NORTH CAROLINA Robert Hanes/Milton Smith

NC Department of Commerce

Division of Employment Security

700 Wade Ave.

Raleigh, NC 27605

Robert 919-604-4267

Robert.Hanes@commerce.nc.gov 

Milton 919-633-3381

Milton.smith@commerce.nc.gov

Vicky Fogg

NC Department of Commerce

Division of Employment Security

700 Wade Ave.

Raleigh, NC 27605

984-236-5898

Vicky.fogg@commerce.nc.gov

NORTH DAKOTA Dave Gathman

Job Service North Dakota

1000 East Divide Ave.

Bismarck, ND 58506-5507

701-328-2074

dgathman@nd.gov

Erin Pringle, Release of Information

Officer

Job Service North Dakota

1000 East Divide Ave.

Bismarck, ND 58506-5507

702-328-2896

epringle@nd.gov

OHIO Larry Herer

Ohio Dept of Job and Family Services

30 E. Broad Street, 38th Floor

Columbus, OH 43215

614-387-8148

Larry.Herer@jfs.ohio.gov

Jon Noble

ODJFS –Employer and Program Services

30 E. Broad Street, 37th Floor

Columbus, OH 43215

614-644-2815

Jonathon.Noble@jfs.ohio.gov

OKLAHOMA Mark Davis

OK Employment Security Commission

2401 Lincoln

PO Box 52003

Oklahoma City, OK 73152

405-557-7194

Mark.Davis@oesc.ok.gov

LaRisha Mason

OK Employment Security Commission

Will Rogers Memmorial Office Bldg

Tax Division

PO Box 52003

2401 Lincoln

Oklahoma City, OK 73152

918-610-2315

Deanna.Smith@oesc.ok.gov

OREGON Martin Hepp, Deputy CIO

Oregon Employment Department

875 Union St. NE

Salem, OR 97311

503-947-1976

Martin.Hepp@employ.oregon.gov

Hong Nguyen

IRS Liaison

OR Employment Department

875 Union St. NE

Salem, OR 97311

503-947-1250

Hong.T.Nguyen@employ.oregon.gov

PENNSYLVANIA Curtis K. Redding

Deloitte Consulting, LLP

191Peachtree St NE

Suite 2000

Atlanta, GA 30303

404-631-3184

curedding@deloitte.com

Anton Urban

Office of UC Tax Services

PA Department of Labor & Industry

Building

651 Boas St., Room 920

Harrisburg, PA 17121

717-214-6702

anturban@pa.gov

Marjorie Roberts, Office of UC Tax

Services

PA Department of Labor & Industry

Building

651 Boas St., Room 900

Harrisburg, PA 17121

717-214-8464

mroberts@pa.gov
35

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

PUERTO RICO Any IT problems send e-mails to:

Héctor Ríos,Chief Information Officer 

hrios@trabajo.pr.gov 

phone is 787-754-2404 (direct).

Maria LaSanta* 787-754-2119

787-754-5353 Ext. 3493

787-469-7183 cell

malasanta@trabajo.pr.gov

*Any e-mails sent to Puerto Rico 

for either IT information or Manual 

Certification Contacts need to be cc’d to 

Maria LaSanta.

Maria del Pilar Velez

Tax Director

Department of Labor and Human

Resources

505 Ave. Munoz Rivera

Prudencio Rivera Martinez Bldg

Tax Section 12th Floor

Hato Rey, PR 00918

787-754-5818

787-754-5353 Ext. 3500

marvelez@trabajo.pr.gov

RHODE ISLAND Anthony Marine

RI Dept of Labor and Training

1511 Pontiac Ave

Cranston, RI 02920

Anthony.Marine@doit.ri.gov

Philip D’Ambra

RI Dept of Labor and Training

Employer Tax Section

41 West Road

Cranston, RI 02920

Philip.dambra@dlt.ri.gov

SOUTH CAROLINA Don Lemaster

SC Dept. of Employment and Workforce

1550 Gadsden St

Columbia, SC 29201

DLemaster@dew.sc.gov

Berneice M. Gunter

SC Dept. of Employment and Workforce

PO Box 995

1550 Gadsden St

Columbia, SC 29202

BGunter@dew.sc.gov

SOUTH DAKOTA Dan Nikolas

Senior Internal Auditor

SD DOL/RA Tax

South Dakota Dept. of Labor and 

Regulation

420 S. Roosevelt Street

Aberdeen, SD 57402-4730

Daniel.nikolas@state.sd.us

Pauline Heier

RA Director

SD DLR

420 Roosevelt Street

Aberdeen, SD 57402-4730

pauline.heier@state.sd.us

TENNESSEE Mike Rock

Strategic Technology Solutions

220 French Landing Drive 3-A

Nashville, TN 37243-1002

615-741-8364

Mike.rock@tn.gov

Teressa Parham

Employer Accounting Unit 

220 French Landing Dr 3 B

Nashville, TN 37243-1002

615-741-1619

Teressa.parham@tn.gov

TEXAS Robert Rodriguez

AD&M Tax Manager

Texas Workforce Commission

101 E. 15th St. Room 0130

Austin, TX 78778

Robert.rodriguez@twc.state.tx.us

Texas Workforce Commission

Central Tax Operations

101 E. 15th St. Room 540

Austin, TX 78778

Fax 512-463-1221

tax940.certreq@twc.state.tx.us

UTAH Collin Peterson, IT Director Dept. of 

Govt.

Operations

Technology Services

Workforce Services

140 East 300 South

Salt Lake City, UT 84111

801-706-6260

cpeterson1@utah.gov

UT Dept. of Workforce Services

Employer Accounts

140 E.300 S.

Salt Lake City, UT 84111

801-526-9235 option 2,

Fax 801-526-9377

employeraccounts@utah.gov
36

STATE INFORMATION TECHNOLOGY (IT)

CONTACT/ADDRESS

MANUAL CERTIFICATION CONTACT/

ADDRESS

VERMONT Agency wants two contacts;

Karen Canas, IT Manager

802-828-5857

Karen.canas@vermont.gov

Tracey Delphia, Agency IT Lead

VT Dept. of Labor

5 Green Mountain Dr

Montpelier, VT 05602

802-585-9844

tracey.delphia@vermont.gov

Matthew Ward, Assistant Director

VT Department of Labor

5 Green Mountain Dr

Montpelier, VT 05602

802-828-3921 802-828-4248 fax

matthew.ward@vermont.gov

VIRGINIA Ramana Pallela, Supervisor 

Tax Team IT Div

6606 West Broad Street Suite 403

Richmond, VA 23230

804-786-4207

Ramana.Pallela@vec.virginia.gov

Rajesh.Kumar@vec.virginia.gov

Dave Portner, CIO

Dave.Portner@vec.virginia.gov

Frenchella Taylor, Supervisor, Employer

Accounts

Virginia Employment Commission

6606 West Broad Street, Suite 219

Richmond, VA 23230

frenchella.taylor@vec.virginia.gov

VIRGIN ISLANDS Faye Reed

Chief of Tax

23-54 Kronprindsens Gade

Charlotte Amalie St. Thomas, VI 00803

340-776-3700 X2035

freed@vidol.gov

Same as IT Contact

WASHINGTON Shobarani Gundrala

WA Employment Security Dept.

IT-Information Technology and Business

Integration

212 Maple Park Ave SE 

Olympia, WA 98507-9046 Shobarani. 

Shobarani.Gundrala@esd.wa.gov

WA Employment Security Department

Employer Accounts Unit

212 Maple Park Ave SE

Olympia, WA 98507-9046

employeraccountstaxesd@esd.wa.gov

WEST VIRGINIA David Dean

WV Workforce

Management Information System

1321 Plaza East, Suite 106C

Charleston, WV 25301-1400

304-352-3542

David.w.dean@wv.gov

Tim Strickland

UC Audit and Compliance

WV Workforce

1900 Kanawha Blvd East, Building 3 Suite 

300

Charleston, WV 25305

304-352-3854

Tim.D.Strickland@wv.gov

WISCONSIN Tok Kim

DWD-BITS

WI Workforce Development

201 East Washington Ave

Madison, WI 53703

608-266-5322

Tok.Kim@dwd.wisconsin.gov

Curt Sorenson

Employer Service Team

DWD-UI Bureau of Tax & Accounting

201 E. Washington Ave C300

Madison, WI 53703-2866

608-261-7609

Curtis.Sorenson@dwd.wisconsin.gov

WYOMING Travis Kuharski IT Operations Security 

Lead

WY Dept of Workforce Services

Unemployment Insurance Division

444 West Collins Drive

Casper, WY 82601

307-473-3831

travis.kuharski@wyo.gov

Stephen Grinder

Senior Accountant

Accounts Receivable Supervisor

WY Dept of Workforce Services

Unemployment Insurance Division

444 West Collins Drive

Casper, WY 82601

307-235-3603 FAX 307-235-3278 

stephen.grinder1@wyo.gov