Outline
The Alabama Sr 2 form serves as a crucial document for employers seeking to determine their liability under the state’s unemployment compensation laws. This application requires detailed information about the employer, including their name, mailing address, and federal employer identification number (FEIN). Employers must specify the type of employment they offer, such as non-farm, agriculture, or domestic work, and indicate whether they have a previous unemployment compensation account in Alabama. The form also asks if the employer has employees in other states and whether their business is subject to the Federal Unemployment Tax Act (FUTA). New businesses must provide the date they began operations, while those acquiring existing businesses need to supply details about the predecessor employer. Additionally, the form requires a breakdown of total Alabama wages paid to employees and the number of individuals employed each week, including part-time workers. Completing the Alabama Sr 2 form accurately is essential, as any false statements or refusals to provide information can lead to significant penalties. Employers must also certify the accuracy of their information before submission, ensuring compliance with state regulations.
Sample - Alabama Sr 2 Form
5c. Date payroll began:
of an ongoing business, enter the NAME,TRADE TITLE and ADDRESS of your predecessor employer:
STATE OF ALABAMA
DEPARTMENT OF LABOR
UNEMPLOYMENT COMPENSATION DIVISION
649 MONROE STREET
MONTGOMERY, ALABAMA 36131
STATUS UNIT: (334) 954-4730 FAX: (334) 954-4731
EMAIL: [email protected]
www.labor.alabama.gov
APPLICATION TO DETERMINE LIABILITY
I
MPORTANT NOTICE
Unde
r
Alabama law you are required to furnish the information requested on this application. Each false statement or refusal to furnish information on this report, or
willful refusal to make contributions or other payments is punishable by fine or imprisonment, or both, and each day of such refusal shall constitute a separate offense.
EMPLOYER NAME AND MAILING ADDRESS
FEDERAL EMPLOYER I.D. NUMBER (FEIN)
This number is assigned by the Internal Revenue Service
1. Mark (x) one type of employment. A separate form must be filed for each type of employment.
NON-FARM
AGRICULTURE
DOMESTIC
GOVERNMENT: STATE
LOCAL
2. Do you have a previous Alabama Unemployment Compensation Account? YES NO 2a. If yes, account number:
3. Do you have employees located in another state? YES NO 3a. If yes, in what state(s)?
4. Is your firm subject to the Federal Unemployment Tax Act (FUTA)? YES NO 4a. If yes, year liability first incurred:
4b. Have you remained liable since that date? YES NO
5. Did you start a new business? YES NO 5a. If no, did you acquire an ongoing business? YES NO
5b. Date Alabama employment began:
6. If you acquired ALL or PART
6a. Predecessor's telephone number (if known): 6b. Predecessor FEIN (if known):
6c. If your predecessor was liable in Alabama, enter their Alabama Unemployment Account Number (if known):
6d. Date acquired from predecessor: 6e. Did your predecessor discontinue business? YES NO
6f. If yes, date discontinued:
7. List below TOTAL ALABAMA WAGES paid to all employees during each calendar quarter of each year from the date in Item 5b. Include
remuneration paid to officers of corporations and wages of part-time employees for current year and previous year, if applicable.
8. List below, by type of employment, the number of individuals in your employ within each week. A month with five Saturdays is considered to have
five weeks of employment. Include all part-time employees and officers remunerated by corporations.
Current
Year
WEEK
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
1st
2nd
3rd
4th
5th
Previous
Year
1st
2nd
3rd
4th
5th
FORM SR2 (Rev. 6-2012), CAT NO 53270 IMPORTANT: Please complete this application, Questions 1-14. PAGE 1 OF 2
9. ITEM 9 MUST BE COMPLETED IN ITS ENTIRETY. Use the enclosed instruction sheet for Item 9 to complete Columns 1-5; refer questions to LMI at
334-954-7447. Please Be Specific. List each location and type of operation or activity separately. (Attach additional sheets if necessary.)
N
ame Location
9a. Is the above work site primarily engaged in performing support or services for other work sites of the company? YES NO
9b. To whom are most of your products sold? GENERAL PUBLIC CONSTRUCTION CONTRACTORS RETAILERS
WHOLESALERS OTHERS (Specify)
10. Form of organization: INDIVIDUAL PARTNERSHIP CORPORATION ASSOCIATION ESTATE OR TRUST LLC (see 10a.)
NON-PROFIT ORGANIZATION (see 10b.) OTHER (Specify)
10a. Indicate tax filing status with IRS (include all members and their social security numbers or Federal Identification numbers in Item 11)
CORPORATION PARTNERSHIP SOLE PROPRIETOR DISREGARDED ENTITY
10b. Is the organization exempt under 501(c)(3) of the IRS Code? YES NO (If yes, submit a copy of the 501(c)(3) letter of exemption.)
11. For positive identification, list below the full name(s), social security number(s) and title(s) of individual owner, partners or officers.
Name
Social Security Number
Title
12. If not otherwise subject, do you wish to voluntarily elect coverage under the Alabama Law? YES NO
13. Name and business location/physical address:
13a. Tax Preparer/CPA/Accountant:
Name of Applicant, Employer, Corporation, Partnership, Trust, etc.
Name of Tax Preparer/CPA/Accountant
Trade Name or Division (if different from above)
Trade Name or Division (if different from above)
Physical Address
Address
City County State Zip
City County State Zip
Area Code – Telephone Area Code – Facsimile
Area Code – Telephone Area Code – Facsimile
Contact Person
Contact Person
Email Address
Email Address
I certify the information provided on this application is true and correct to the best of my knowledge.
14. Business Name: Signature: Date:
NOTE: IF CPA, TAX PREPARER, ETC., IS ONLY SIGNATURE, PLEASE ENCLOSE POWER OF ATTORNEY.
FORM SR2 (Rev. 6-2012), CAT NO 53270 IMPORTANT: Please complete this application, Questions 1-14. PAGE 2 OF 2
Column
1
Column
Column
Column
Column
2
3
4
5
Name and location -- Each unit in Alabama
Enter "Statewide" if no permanent location
Alabama
County
Employee
count per
unit
Indicate specific type of activity in detail
See Instructions Sheet for Assistance
Enter
Percent
%
%
%
%
Form Information
| Fact Name | Description |
|---|---|
| Governing Law | The Alabama Sr 2 form is governed by Alabama Code Title 25, Chapter 4, which pertains to unemployment compensation. |
| Purpose | This form is used to determine an employer's liability for unemployment compensation in Alabama. |
| Filing Requirement | Employers must complete and submit this form to comply with Alabama law. |
| False Statements | Providing false information on this form can lead to fines or imprisonment under Alabama law. |
| Employer Identification | Employers must provide their Federal Employer Identification Number (FEIN), assigned by the IRS. |
| Types of Employment | Employers must indicate the type of employment, such as non-farm, agriculture, or domestic, and a separate form is required for each type. |
| Previous Accounts | The form asks if the employer has a previous Alabama Unemployment Compensation Account, which can impact liability determination. |
Detailed Guide for Filling Out Alabama Sr 2
Filling out the Alabama SR 2 form is an important step for employers to determine their unemployment compensation liability. After you complete the form, you will need to submit it to the Alabama Department of Labor. Make sure to double-check your information for accuracy before sending it in.
- Employer Information: Write your employer name and mailing address at the top of the form.
- FEIN: Enter your Federal Employer Identification Number (FEIN) assigned by the IRS.
- Type of Employment: Mark an "X" next to one type of employment (Non-Farm, Agriculture, Domestic, Government: State, Local). Remember, a separate form is needed for each type.
- Previous Account: Answer whether you have a previous Alabama Unemployment Compensation Account by marking "YES" or "NO." If "YES," provide the account number.
- Employees in Other States: Indicate if you have employees located in another state and specify the state(s) if applicable.
- FUTA Liability: Answer if your firm is subject to the Federal Unemployment Tax Act (FUTA) and provide the year liability first incurred. Also, indicate if you have remained liable since that date.
- New Business: Indicate if you started a new business or acquired an ongoing business. Provide relevant dates.
- Predecessor Information: If you acquired part or all of a business, provide the name, trade title, address, and other details of the predecessor employer.
- Wages: List total Alabama wages paid to all employees during each calendar quarter for the current and previous year.
- Employee Count: List the number of individuals employed each week by type of employment for the current and previous year.
- Work Site Details: Complete Item 9 in its entirety, including name, location, and type of activity. Attach additional sheets if necessary.
- Organization Type: Indicate your form of organization (Individual, Partnership, Corporation, etc.) and tax filing status with the IRS.
- Owner Information: List the full names, social security numbers, and titles of owners, partners, or officers.
- Voluntary Coverage: Indicate if you wish to voluntarily elect coverage under Alabama law.
- Contact Information: Provide your business name, physical address, and contact details for yourself or your tax preparer.
- Certification: Sign and date the application, certifying that the information is true and correct.
Obtain Answers on Alabama Sr 2
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What is the Alabama Sr 2 form?
The Alabama Sr 2 form is an application used to determine liability for unemployment compensation in the state of Alabama. Employers must complete this form to provide necessary information about their business and employees to the Alabama Department of Labor.
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Who needs to fill out the Alabama Sr 2 form?
Any business or employer in Alabama that has employees and is subject to unemployment compensation laws must fill out this form. This includes businesses that are new, have acquired existing businesses, or have employees working in Alabama.
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What information is required on the form?
The form requests various details, including:
- Employer name and address
- Federal Employer Identification Number (FEIN)
- Type of employment (non-farm, agriculture, domestic)
- Details about previous unemployment accounts
- Wages paid to employees
- Information about any predecessor businesses
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What happens if I provide false information?
Providing false information or refusing to furnish required details can lead to serious consequences. Under Alabama law, this can result in fines or imprisonment. Each day of non-compliance may be treated as a separate offense.
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Is there a deadline for submitting the form?
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Can I submit the form electronically?
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What if I have employees in another state?
If your business has employees in another state, you must indicate this on the form. You will also need to comply with the unemployment compensation laws of that state, which may have different requirements.
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What should I do if I have questions while filling out the form?
If you have questions, you can refer to the instruction sheet that accompanies the form. Additionally, you can contact the Alabama Department of Labor's Labor Market Information (LMI) at 334-954-7447 for assistance.
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Can I have someone else sign the form on my behalf?
Yes, if a CPA, tax preparer, or another representative is signing the form, you must include a Power of Attorney document. This ensures that they have the authority to act on your behalf regarding this application.
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What should I do after completing the form?
After filling out the Alabama Sr 2 form, review it carefully to ensure all information is accurate. Then, submit it to the Alabama Department of Labor at the address listed on the form. Keep a copy for your records.
Common mistakes
Filling out the Alabama SR 2 form can be a straightforward process, but many individuals make mistakes that can lead to delays or complications. One common error is neglecting to mark the correct type of employment. The form requires you to indicate whether the employment is non-farm, agricultural, or domestic. Failing to check a box or marking more than one can result in confusion and potentially slow down your application.
Another frequent mistake involves previous unemployment accounts. If you have had an Alabama Unemployment Compensation Account in the past, it is crucial to answer "yes" to the question regarding previous accounts. Some individuals mistakenly answer "no," thinking it doesn’t apply to them, which can lead to the application being returned for clarification.
Additionally, many applicants overlook the requirement to provide total Alabama wages paid to employees. This section must be filled out accurately for both the current and previous year. Omitting this information or providing estimates instead of actual figures can raise red flags and complicate the processing of your application.
Another area where mistakes frequently occur is in the section regarding the predecessor employer. If you acquired an ongoing business, you must provide detailed information about the previous employer, including their Alabama Unemployment Account Number if known. Failing to include this information can create unnecessary delays in processing your application.
Furthermore, individuals often forget to include all employees in their counts. It’s essential to account for part-time employees and corporate officers, as excluding them can lead to discrepancies in reported employment numbers. Each week’s count should be accurate and reflect all individuals employed during that period.
Misunderstanding the form’s instructions can also lead to errors. For instance, the form requires specific details about the business's operations and locations. Many applicants provide vague descriptions or fail to list each location separately, which can result in the application being deemed incomplete.
Lastly, it is crucial to ensure that all signatures and dates are completed correctly. An unsigned form or missing date can halt the application process entirely. Double-checking these final details can save you time and frustration in the long run.
Documents used along the form
The Alabama Sr 2 form is an essential document for employers seeking to determine their liability under Alabama's unemployment compensation laws. Along with this form, several other documents may be necessary to ensure compliance with state regulations. Below is a list of forms and documents commonly used in conjunction with the Alabama Sr 2 form.
- IRS Form SS-4: This form is used to apply for an Employer Identification Number (EIN). An EIN is required for tax purposes and is essential for businesses hiring employees.
- Alabama Form UC-1: This form is the Employer's Quarterly Report. It provides information on wages paid and the number of employees, which is crucial for calculating unemployment contributions.
- Alabama Form UC-2: This is the Employer's Annual Report. It summarizes the total wages paid and the unemployment insurance contributions made during the year.
- W-2 Forms: These forms report annual wages and tax withholdings for each employee. Employers must provide W-2s to their employees and submit copies to the IRS.
- Form 941: This is the Employer's Quarterly Federal Tax Return. It reports income taxes, Social Security tax, and Medicare tax withheld from employee paychecks.
- Power of Attorney: If a tax preparer or accountant is signing the Sr 2 form on behalf of the employer, a Power of Attorney document is required to authorize them to act on the employer's behalf.
- Business License: A copy of the business license may be required to verify that the employer is authorized to operate in Alabama.
- 501(c)(3) Exemption Letter: Non-profit organizations must submit this letter to prove their tax-exempt status when filing for unemployment insurance.
- Payroll Records: Detailed payroll records must be maintained to support the information reported on the Sr 2 form and other related documents.
Employers should ensure they have all necessary forms and documents prepared and submitted accurately. This will facilitate compliance with Alabama's unemployment compensation requirements and avoid potential penalties.
Similar forms
The Alabama SR 2 form is essential for employers seeking to determine their liability under the state's unemployment compensation laws. Several other documents serve similar purposes in various contexts, each aimed at gathering crucial information for compliance and reporting. Below are six documents that share similarities with the Alabama SR 2 form, along with explanations of how they align.
- IRS Form 940: This form is used by employers to report their annual Federal Unemployment Tax Act (FUTA) liability. Like the Alabama SR 2, it requires information about the employer's business, including employee counts and wages, to determine tax obligations.
- IRS Form 941: Employers use this form to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. Similar to the Alabama SR 2, it necessitates detailed employee information and quarterly wage reporting, ensuring compliance with federal regulations.
- State Unemployment Insurance (UI) Application: Each state has its own UI application form that employers must complete to register for unemployment insurance. These forms, like the Alabama SR 2, collect information about the business structure, employee counts, and payroll details, ensuring proper coverage under state laws.
- Employer's Quarterly Wage Report: This report is often required by state labor departments to document wages paid to employees during a specific quarter. Similar to the Alabama SR 2, it captures detailed wage data and employee counts, which are vital for calculating unemployment insurance contributions.
- Workers' Compensation Insurance Application: This document is used by businesses to apply for workers' compensation coverage. It collects information about the business, including employee roles and numbers, paralleling the Alabama SR 2's requirement for detailed employee data to assess liability.
- Business License Application: When starting a business, this application is necessary to obtain a license to operate legally. Like the Alabama SR 2, it requires information about the business structure, ownership, and employee details to ensure compliance with local regulations.
Each of these documents plays a crucial role in ensuring that employers comply with various state and federal requirements. They share common themes of gathering detailed information about the business and its employees, which is essential for determining liabilities and obligations.
Dos and Don'ts
When filling out the Alabama SR 2 form, it is crucial to follow specific guidelines to ensure accuracy and compliance. Here are six essential do's and don'ts to keep in mind:
- Do provide accurate information for all required fields. This includes your employer name, address, and Federal Employer Identification Number (FEIN).
- Do mark only one type of employment in the designated section. If you have multiple types, remember to file separate forms.
- Do include details about previous unemployment accounts if applicable. This information is vital for determining your liability.
- Do complete all sections thoroughly, especially Item 9, which requires detailed descriptions of your business activities.
- Don't leave any questions unanswered. Each item must be completed to avoid delays in processing your application.
- Don't provide false information or omit details. Misrepresentation can lead to severe penalties, including fines or imprisonment.
By adhering to these guidelines, you can help ensure a smoother application process and avoid potential issues with your submission.
Misconceptions
Misconceptions about the Alabama Sr 2 form can lead to confusion and errors in the application process. Here are some common misunderstandings:
- 1. The form is only for new businesses. Many believe that the Alabama Sr 2 form is exclusively for new businesses. In reality, it is required for any employer who has employees in Alabama, regardless of whether the business is new or ongoing.
- 2. Only large employers need to fill out this form. Some think that only large companies are required to complete the Alabama Sr 2 form. However, all employers with employees in Alabama, regardless of size, must submit this application.
- 3. The form can be submitted without complete information. There is a misconception that incomplete forms can be submitted and corrected later. It is essential to provide all requested information to avoid delays or penalties.
- 4. The information provided is not confidential. Some individuals believe that the information on the Alabama Sr 2 form is public. In truth, this information is treated with confidentiality and is used solely for the purpose of determining unemployment compensation liability.
- 5. You can skip questions if you think they don’t apply. It is a common mistake to overlook questions that seem irrelevant. Each question is important, and skipping them can lead to complications in processing the application.
- 6. The form is only for unemployment tax purposes. While the Alabama Sr 2 form is related to unemployment taxes, it also helps establish liability and compliance with state laws regarding employment.
- 7. You can submit the form anytime. Many believe that there is no deadline for submitting the Alabama Sr 2 form. However, it must be completed and submitted promptly to ensure compliance with Alabama law.
- 8. Assistance is not available for completing the form. Some think they must complete the form without help. In reality, assistance is available through the Alabama Department of Labor, which can provide guidance on how to fill out the form correctly.
Understanding these misconceptions can help ensure a smoother application process and compliance with Alabama's unemployment compensation requirements.
Key takeaways
Filling out the Alabama SR 2 form is an important step for employers in the state. Here are some key takeaways to keep in mind:
- Complete All Sections: Ensure that every question on the form is answered fully. Missing information can delay the processing of your application.
- Type of Employment: You must mark one type of employment on the form. If you have different types, a separate form is needed for each.
- Previous Accounts: If you have had an Alabama Unemployment Compensation Account before, provide the account number. This helps in accurately determining your liability.
- Federal Employer ID Number: Include your FEIN, which is crucial for identification purposes.
- Wages Reporting: Report total Alabama wages for all employees for each calendar quarter. This includes wages for part-time employees and corporate officers.
- Predecessor Information: If you acquired an ongoing business, provide details about the previous employer, including their Alabama Unemployment Account Number if known.
- Form of Organization: Indicate your business structure, whether it’s a corporation, partnership, or other types. This information is vital for tax purposes.
- Voluntary Coverage: If your business is not otherwise subject to the law, you can elect to voluntarily cover your employees under Alabama law.
- Signature Requirement: The form must be signed and dated by the applicant or an authorized representative. If someone else is signing, include a Power of Attorney.
Taking the time to carefully fill out the Alabama SR 2 form can help ensure compliance and avoid potential penalties. Always keep a copy of the completed form for your records.