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FAQ
  Wage Detail Reports (UIA 1017)
Why are you sending forms when my business has been closed for years?
 
Answer:
In some cases, the employer has not notified the UIA that the business has been discontinued. It is important to notify the UA if you are no longer in business; otherwise, you may be assessed penalties for nonreporting quarters, even quarters that you were not in business. Form UIA 1772, Discontinuance or Disposition of Business or Assets, is available here. Form UIA 1772 can be mailed or faxed to the Tax Office. The tax teams and their telephone numbers are listed here.

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