Employers and workers contribute to Alaska's Unemployment Compensation Fund and unemployment benefits are paid out of the fund. Alaska law provides for a refund to any worker who contributed more than $150.50 - the maximum yearly contribution for each employee - in 2007. Unemployment taxes are usually designated as ESC, ESD, UI or SUI on a worker's W-2 form. Refund\ requests must be submitted in writing with proof of earnings by Dec. 31, 2008. The refund form is online at labor.state.ak.us/estax/forms/eerefund.pdf.
Forms are also available from the Unemployment Insurance Tax Office in Juneau. Call (907) 465-2757 or (888) 448-3527, or write to the Unemployment Insurance Tax Office, Alaska Department of Labor and Workforce Development, P.O. Box 115509, Juneau, AK 99811-5509. The forms also may be available from tax preparation services.