You may stop filing reports if you:
Have discontinued paying wages and if you do not expect to pay wages in the future and have notified the Utah Department of Workforce Services of this in writing. However, you will remain a "subject employer" and if you again pay wages you must notify the Department and again file reports of wages paid.
Have terminated coverage under the Act. You may do this at the end of a calendar year during which you have paid less than $1.00 in wages in each calendar quarter. Nonprofit organizations exempt under Section 501(c)(3) of the Internal Revenue Code may also request termination in writing at the end of the calendar year in which you had fewer than 4 individuals in employment for some portion of a day in each of 20 different weeks. Your written application for termination of coverage must be filed on or before March 31st of the following year.
Have permanently discontinued your operation with no successor, have notified the Utah Department of Workforce Services in writing of the date you closed, and have submitted your final report. If you close temporarily or seasonally for one or two quarters, you should continue to file quarterly reports.
Have notified the Utah Department of Workforce Services in writing that you have sold your operation and have furnished information showing the date of the sale, the name and address of the new owner, and you have submitted your final report.