Comment on FR Doc # 2010-00415

The New York State Unemployment Insurance Law and the New York State Tax Law require that all employers individually file and report on a quarterly basis, the wages paid and pay the resulting unemployment insurance contributions for their employees. This proposal permits designated agents to file a single combined federal unemployment tax (FUTA) return on behalf of multiple employers who are home care service recipients. For FUTA recertification purposes, there must be a mechanism to match the wages and contributions paid to NYS under each individual employer's FEIN, to the designated agents’ FEIN for verification purposes in order for employer's to receive the full FUTA credit. Without any such mechanism, there could be an impact on the annual recertification process.