If you buy, sell or reorganize your business, ORC Section 4141.24(F) requires you to notify the Ohio Department of Job and Family Services for unemployment tax purposes.
To report the purchase of your business, visit
thesource.jfs.ohio.gov or complete form
JFS 20101, Transfer of Business and mail it to P.O. Box 182404, Columbus, Ohio 43218-2404.
To report the sale of your business, visit
thesource.jfs.ohio.gov or complete form
JFS 20110, Disposition of Business, and mail it to P.O. Box 182404, Columbus, Ohio 43218-2404.
To report the transfer of all or part of your business, visit
thesource.jfs.ohio.gov or complete one of the following forms: the
JFS 20119, Application for Voluntary Successorship: Transfer of Clearly Segregable and Identifiable Portion or the
JFS 20118, Application for Voluntary Successorship: Transfer of Substantially All Assets. Mail the appropriate form to P.O. Box 182404, Columbus, Ohio 43218-2404.
If your business closes, you must deactivate your account online at
thesource.jfs.ohio.gov or by completing a
JFS 20110, Disposition of Business and mailing it to P.O. Box 182404, Columbus, Ohio 43218-2404. In addition, within 30 days you must file your final quarterly report detailing the wages paid to employees.
REMEMBER: Any outstanding debt owed to the Ohio Department of Job and Family Services is still owed at the time the business is closed. Debt not paid will be certified to the Ohio Attorney General for collection.
For more information, visit the
Office of Unemployment Insurance Operations page.