RELEASE OF BUYER REQUEST FORM 
Pursuant to section 1732 of the California Unemployment Insurance Code (CUIC), I hereby request a  
Certificate of Release of Buyer, DE 2220, be issued for the Employment Development Department (EDD) 
employer payroll tax  account number ______________________.  
                                       (Seller Account Number) 
(Note:   A DE 2220 is not necessary if the seller is not  an employer as defined under sections 675 and 676      of the CUIC.) 
Buyer Information (Refer to the Instructions for additional information and requirements.) 
The Buyer Has/Had Employees:        If Yes, Indicate EDD Account Number.             Will the Buyer Employ Any of the 
     Yes     No                                                                      Seller’s Employees? 
                                                                                          Yes         No 
Name(s):                                                      DBA: 

Physical Business Location:                                   Mailing Address: 

City, State, ZIP Code:                                        City, State, ZIP Code: 

Contact Number:                        Email Address:                            Fax Number: 
(       )                                                                        (         ) 
Federal Employer Identification Number (FEIN):  Secretary of State Entity Number:  Liquor        License Number(s):     

Seller Information (Refer to the Instructions for additional information and requirements.) 
The Seller Has/Had  If Yes,  Indicate EDD Account        Will the Seller Make a Request to       Does the Seller Have More 
Employees:            Number:                            Cease This EDD Account Number? Than One Business Location: 
     Yes     No                                            Yes       No                           Yes      No  
                                                                                                 (If Yes, see * below.) 
Name(s):                                                      DBA:  

Physical Business Location:                                   Mailing Address: 

City, State, ZIP Code:                                        City, State, ZIP Code: 

Contact Number:                     Email Address:                                   Fax Number: 
(       )                                                                            (         ) 
Federal Employer Identification Number (FEIN):  Secretary of State Entity     Number:        Liquor License Number (s): 

Forwarding Address,  if Different From Home Address:  

* Other Business Locations  Not Included in This Sale: 

Escrow Company/Agent  
Escrow Company:                        Escrow Agent:                             Escrow Number: 

Contact Number:                        Fax Number:                               Email Address: 
(       )                              (       ) 
Address:                                                       City, State, ZIP  Code:  

Purchase Price:                                                Estimated Closing/Acquisition Date: 
  $ 
     Entire Business Sold         Partial Business Sold  
Special Instructions: 

Signature:                             Title:                                    Date Submitted: 

DE 2220R Rev.8 (1-19) (INTERNET)                              Page 1     of 3                                              CU 

        INSTRUCTIONS FOR COMPLETING THE RELEASE OF BUYER REQUEST FORM, DE 2220R 
PURPOSE: To provide information required to process a Certificate of Release of Buyer, DE 2220, request pursuant to sections 1731 
and 1732 of the California Unemployment Insurance Code  (CUIC).  

Buyer Information: 
•   Indicate if the buyer currently has or previously had an Employment Development Department (EDD) employer payroll tax account 
    number and if the buyer will employ any of the former owner’s employees. The buyer is required to complete the Commercial 
    Employer Account Registration and Update Form, DE 1  , to either register       as   an employer and obtain an EDD employer payroll tax 
    account number or report the purchase of the business. You may also access the online application by going to the e-Services for 
    Business website: www.edd.ca.gov/e-Services_for_Business. 
•   Name:  Enter buyer(s) name. 
•   Doing Business As (DBA): Current business name of buyer (if applicable). 
•   Addresses:  Where buyer can be reached. 
•   Phone and Fax Numbers: Numbers to contact buyer for additional information. 
•   Email: Enter a valid email address. 
•   FEIN:  Federal Employer Identification Number. 
•   Entity Number Issued by the Secretary of State: Corporations/Limited Liability Companies/Limited Partnerships must be authorized 
    to do business in the State of California by the Secretary of State. 
•   Liquor License Number(s) issued by the Alcoholic     Beverage Control website: www.abc.ca.gov. 

Seller Information: 
•   Indicate if the seller currently has or previously had an EDD employer payroll tax    account number. If "Yes" is indicated, then 
    indicate if  a request to cease the account will be made. The seller is required to complete the Commercial Employer  Account 
    Registration and Update Form, DE   1, form to report the sale of the business. You may also access the online application and make 
    any changes to an existing EDD employer payroll tax account number by going to the e-Services for Business website at 
    www.edd.ca.gov/e-Services_for_Business  . If the EDD employer             payroll tax account number will no longer be used, the seller 
    should request to close the account. The seller is required to file all final returns and pay amounts owed to the EDD within 10 days 
    of quitting business. 
•   Indicate if the seller has more than one business location. If yes, list other business names and locations not included in the sale 
    under “Other Business Locations.” 
•   Name: Enter seller(s) name. 
•   Doing Business As (DBA): Name of business       being sold. 
•   Addresses: Physical location of business in escrow and mailing address of seller. 
•   Phone and Fax Numbers: Numbers         to contact seller for additional information. 
•   Email: Enter a valid email address. 
•   FEIN: Federal Employer Identification Number. 
•   Entity Number Issued by the Secretary of State: Corporations/Limited Liability Companies/Limited Partnerships must be authorized 
    to do business in the State of California by the Secretary of State. 
•   Liquor License Number: Available on the Alcoholic Beverage Control website. 
•   Forwarding Address: Where   to contact seller after sale of business (if different from current home address). 
•   Other Business Locations: Provide a complete list of businesses operated by this seller, including DBA’s  . (Attach          additional 
    sheets if  needed.) 

Escrow  Company/Agent: 
Self-explanatory   
Section 1731 of the CUIC states: 
“Any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof, of an employer 
shall withhold in trust money or other property sufficient in amount or value to cover the amount of any contributions, interest and 
penalties due or unpaid from such employer until such employer produces a certificate from the department stating that no 
contributions, interest or penalties are due. If such employer does not produce such certificate, the acquiring person or employing unit 
shall pay the amount or the value of the property so withheld to the department at the time of such acquisition.” 
Section 1732(a) of the CUIC states: 
“Upon request of either of the parties to an acquisition as described in section 1731, the department shall within 30 days issue a 
certificate, or a statement showing the amount of any contributions, interest and penalties claimed to be due. The failure to issue a 
certificate or a statement within the period of 30 days shall be deemed equivalent to the issuance of a certificate stating that no 
contributions, interest or penalties are due.” 
Section 1732(b) of the CUIC states: 
“If the department issues a statement showing the amount of contributions, interest and penalties claimed to be due, the amount stated 
therein shall be withheld and paid to the department such amount, however, not to exceed the purchase price. The issuance of any 
certificate stating that no contributions, interest and penalties are due, or the failure to issue such certificate or statement within the 
period of 30 days shall not release the employer from liability on account of any contributions, interest and penalties then or thereafter 
determined to be due from him, but shall release the acquiring person or employing unit from any further liability on account of any such 
contributions, interest and penalties.” 

DE 2220R Rev.8 (1-19) (INTERNET)                                      Page 2     of 3 

FAILURE TO PROVIDE COMPLETE INFORMATION MAY RESULT IN DELAYED PROCESSING TIME. 

Fax the completed Release of Buyer Request Form, DE 2220R, to the EDD Employment Tax Office 
based on the county in which the business  being sold is located.  

    County in Which Business Being  Sold Is Located                      Fax Completed DE  2220R to:  

Orange                                                         Anaheim Employment Tax Office  
                                                               2099 S. State College Blvd., Ste. 401 
City of Long Beach                                             Anaheim, CA 92806  
                                                               1-714-935-2920 
                                                               Fax:  1-714-935-2930 
Calaveras, Fresno, Inyo, Kern, Kings, Madera, Mariposa, Mono,  Bakersfield Employment Tax Office 
Merced, San Joaquin, Stanislaus, Tulare, and Tuolumne          1800 30th St., Ste. 240 
                                                               Bakersfield, CA  93301  
                                                               1-661-335-7328 
                                                               Fax:  1-661-395-2647 
Alameda, Contra Costa, Lake, Marin, Napa, San Francisco,       Oakland Employment Tax Office 
San Mateo, Solano, and Sonoma                                  7677 Oakport St., Ste. 400 
                                                               Oakland, CA 94621 
                                                               1-510-877-4851 
                                                               Fax:  1-916-319-1910 
Alpine, Amador, Butte, Colusa, Del Norte, El Dorado, Glenn,    Redding Employment Tax Office 
Humboldt, Lake, Lassen, Mendocino, Modoc, Nevada,  Placer,     1325 Pine St.  
Plumas, Sacramento, Shasta, Sierra, Siskiyou, Solano, Sonoma,  Redding, CA 96001    
Sutter, Tehama, Trinity,  Yolo, and Yuba                       1-530-225-2208 
                                                               Fax:  1-530-225-2209 
Riverside, San Bernardino                                      San Bernardino Employment Tax Office 
                                                               658 E. Brier Dr., Ste. 300 
                                                               San Bernardino, CA  92408  
                                                               1-909-708-8899 
                                                               Fax:  1-909-890-0536 
Imperial, San Diego                                            San Diego Employment Tax Office 
                                                               10636 Scripps Summit Ct., Ste. 202 
                                                               San Diego, CA 92131 
                                                               1-858-880-2500 
                                                               Fax:  1-858-635-3751 
Monterey, San Benito, Santa Clara, and Santa Cruz              San Jose Employment Tax Office  
                                                               906 Ruff Dr.  
                                                               San Jose, CA 95110 
                                                               1-408-277-9435 
                                                               Fax:  1-408-277-9453 
Los Angeles                                                    Santa Fe Springs  Employment Tax Office  
                                                               10330 Pioneer  Blvd., Ste.150  
                                                               Santa Fe Springs, CA  90670  
                                                               1-562-903-4017 
                                                               Fax:  1-562-903-4095 
San Fernando Valley, San Luis Obispo,  Santa Barbara, and      Van Nuys  Employment Tax Office  
Ventura                                                        6150 Van Nuys  Blvd., Rm. 210  
                                                               Van Nuys, CA  91401-3384  
                                                               1-818-901-5160 
                                                               Fax:  1-818-901-5605 

DE 2220R Rev.8 (1-19) (INTERNET)                        Page 3     of 3