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COMPLETION INSTRUCTIONS FOR UC-9
General Instructions
The UC-9 must be completed to claim credit or refund by reason of erroneous payment of contributions - UI, DI,
WF and FLI.
The New Jersey Unemployment Compensation Law (43: 21-14(f)) establishes a two-year Statute of Limitations for
refunding any payments, even if the payment was remitted in error.
In addition, the quarterly reports - NJ927 and WR30 - must be amended on-line to reflect any reduction in gross
and/or taxable wages. The amended forms are located on-line at:
https://www1.state.nj.us/TYTR_BusinessFilings/jsp/common/Login.jsp?processType=RETURN .
A refund check will be issued after all reports and form(s) have been submitted and audited. A refund check can
not be issued if outstanding liability or reporting delinquencies exist on the account. A credit will be established and
applied to the outstanding liability.
Specific Instructions
1. The UC-9 must include the following information:
a. Employer's Name, Address and Employer Identification Number (EIN).
b. Amount of the claim. Each cell must be completed.
c. Basis of Refund Request: State a detailed explanation for correction.
d. The quarter in which the erroneous payment occurred. If more than one quarter is to be corrected, a
separate UC-9 must be completed. However, only one form must be notarized as long as all corrected
quarters are attached and submitted at the same time.
e. Employee Social Security Number and Employee Name. Please list only the employees whose wages are
being corrected and the appropriate figure in each of the columns.
f. Worker contributions will not be included in your refund, unless you have reimbursed your employee(s) for
any deductions made from their wages in error. Please be certain to mark the appropriate blocks on the
form.
g. Difference (increase (+) or decrease (-)) in excess wages as reported on the amended NJ-927.
h. Difference (increase (+) or decrease (-)) in taxable wages as reported on the amended NJ-927.
2. The UC-9 must be signed, dated, notarized and returned to: NJLWD, Division of Employer Accounts,
Refund Unit,PO Box 910,Trenton,NJ08625-0910.
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