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The document provides instructions for completing the Ohio form JFS 20100, which is required for employers to register for an unemployment compensation tax account. It outlines the conditions under which a Sole Proprietor must register, specifically when at least $1000 in wages is paid in a calendar quarter. The document details step-by-step guidance on filling out the form, including necessary information about the employer and their representative, as well as specific checkboxes to indicate the type of employment.

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