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Es-802 I Rev. 5/01 INSTRUCTIONS FOR COMPLETING THE ES-802 FORM These instructions are to assist employers when they are answering some of the questions on the ES-802 Form Report to Determine Liability. Most questions on the form are self-explanatory. Business entities performing services in the State of New Mexico are required to complete the ES802 form whether or not they have employees. Question 1b. A telephone number is required in case there ...

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