Example of Installment Option Calculations - Unemployment Tax

							                    Example of Installment Option Calculations - Unemployment Tax
                                                       First Quarter            Second Quarter                                       Third Quarter                            Final Installment Fourth Quarter
In this example, the employer owes $1,000
unemployment tax for the 1st quarter of 2010, and is
choosing to make installment payments. He is also
choosing to make installment payments for the 2nd      UCT-6 and                  UCT-6 and                                           UCT-6 and                                    Final                                UCT-6 and full
and 3rd quarter, 2010. The employer must pay a $5
                                                        payment                   installment                                         installment                               installment                               payment
fee in the 1st quarter.
                                                                                   payments                                            payments                                  payments

      Tax Due




                                                                                                with UCT-6 with installment coupon
                                                                   with UCT-6




                                                                                                                                                    with installment coupon
  Quarter ending  4 equal installment                    $250
    3/31/2010         payments;                        + $5 fee                   $250                                                 $250                                      $250




                                                                                                                                                                                              with installment coupon
(Tax Due: $1,000) $1,000/4 = $250                       = $255




  Quarter ending         3 equal installment
    6/30/2010                payments;                                            $300                                                 $300                                      $300
 (Tax Due: $900)           $900/3 = $300




                                                                                                                                                    with UCT-6
  Quarter ending         2 equal installment
    9/30/2010                payments;                                                                                                 $250                                      $250
 (Tax Due: $500)           $500/2 = $250




                                                                                                                                                                                                                                      with UCT-6
  Quarter ending           No installment
   12/31/2010            option; tax payment                                                                                                                                                                              $300
 (Tax Due: $300)              due in full

                               Payment:                   $255                      $550                                                 $800                                      $800                                     $300

                         Penalty After Date:           *04/30/2010                7/31/2010                                           10/31/2010                                12/31/2010                               01/31/2011


*You must file your UCT-6 Report, and pay the $5 fee and the first installment payment by the Penalty After Date to
 participate in the Installment Program.
                  Worksheet for Calculation of Installment Payments - Unemployment Tax
Use this worksheet to help calculate your installment           First Quarter            Second Quarter                                       Third Quarter                            Final Installment Fourth Quarter
payments.

Note: This worksheet is based on the assumption that the
                                                                                           UCT-6 and                                           UCT-6 and                                    Final
employer will choose the installment option in the first        UCT-6 and                                                                                                                                                        UCT-6 and full
quarter. Employers may pay the full amount in the first                                    installment                                         installment                               installment
                                                                 payment                                                                                                                                                           payment
quarter and choose installments in a later quarter. Be sure t                               payments                                            payments                                  payments
include the $5 fee if you do this.


         Tax Due




                                                                                                         with UCT-6 with installment coupon
                                                                            with UCT-6
    Quarter ending




                                                                                                                                                             with installment coupon
                      4 equal installment $_______
       3/31/10
                          payments:        + $5 fee                                       $_______                                            $_______                                  $_______
(Tax Due from UCT-6,




                                                                                                                                                                                                       with installment coupon
                     $_______/4 = $_____ = $_______
 Line 5: $________ )



    Quarter ending
                      3 equal installment
       6/30/10
                          payments:                                                      $_______                                             $_______                                  $_______
(Tax Due from UCT-6,
                     $_______/3 = $_____
 Line 5: $________ )




                                                                                                                                                             with UCT-6
    Quarter ending
                      2 equal installment
       9/30/10
                          payments:                                                                                                           $_______                                  $_______
(Tax Due from UCT-6,
                     $_______/2 = $_____
 Line 5: $________ )




                                                                                                                                                                                                                                               with UCT-6
    Quarter ending
                     No installment option;
       12/31/10
                      tax payment due in                                                                                                                                                                                         $_______
(Tax Due from UCT-6,
                               full
 Line 5: $________ )
                                       Payment:                  $_______                  $_______                                            $_______                                   $_______                                 $_______

                                 Penalty After Date:            *04/30/2010                7/31/2010                                           10/31/2010                                12/31/2010                               01/31/2011

*You must file your UCT-6 Report, and pay the $5 fee and the first installment payment by the Penalty After Date to
 participate in the Installment Program.