# Example of Installment Option Calculations - Unemployment Tax

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```							                    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.

```
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