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 30 thSt., 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