This X12 Transaction Set contains the format and establishes the data contents of the Unemployment Insurance Tax Claim or Charge Information Transaction Set (153) for use within the context of an Electronic Data Interchange (EDI) environment.  This bi-directional transaction set can be used by employment security agencies to notify employers or other agencies of a possible charge to their employers’ unemployment insurance tax account and by employers responding to the notice with supplemental information that might affect the chargeability of the claim.  This transaction set can also be used by employers to notify claimant(s)’ representative, e.g., union, to protest a claim.