Field Tax Procedures Manual, Chapter 2 - Quarterly and Adjustment Reports,Table of Contents

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[ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Quarterly & Adjustment Reports ] [ Ch 3 - B-27 Investigations ] [ Ch 4 - Collections ] [ Ch 5 - Forms Used by Accts Examiners ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ]
[ 2.1 - Authorization ] [ 2.2 - Employer's Quarterly Report (Form C-3) Part I ][ 2.2 - Employer's Quarterly Report (Form C-3) Part II ] [ 2.3 - Other C-3 Reports ] [ 2.4 - Wages List (Form C-4) ] [ 2.5 - Procedures for Securing Delinquent Reports ] [ 2.6 - Steps for Sending Delinquent Quarterly Report Letters ] [ 2.7 - Clearing a Quarterly Report ] [ 2.8 - Sending a Second Pre-Printed Quarterly Report ] [ 2.9 - Adjustment Report (Form C-5) ] [ 2.10 - Wages List Adjustment Schedule (Form C-7) ] [ 2.11 WRCE and WRCS Screens ] [ 2.12 - Request for Proof of Credit (AFC Screen) ]
Chapter 2: Quarterly and Adjustment Reports	comments to: Tax Department

Table of Contents

This chapter explains the quarterly and adjustment report filing process and the forms used.

2.1 Authorization

2.2 Employer's Quarterly Report (Form C-3)

2.2.1    Due Dates
2.2.2    Date of Receipt
2.2.3    Filing Requirements
2.2.4    Scannable, Non-Scannable and Readable Quarterly Reports
2.2.5    Initialing of Account Number
2.2.6    Name & Address Block Changes
2.2.7    Alterations of C-3/C-4s
2.2.8    Transmitting C-3 to State Office

2.2.8.1   In General
2.2.8.2   Transmitting Without FL-204
2.2.8.3   Transmittal Requiring FL-204
2.2.8.4   Photo or Fax Copies of C-3/C-4
2.2.8.5   STA/FTL Used as Transmittal

2.2.9 Split Records
2.2.10 Estimated Reports

2.2.10.1 Submitting an Estimated Report

2.2.11 Abatement

2.2.11.1 Valid Reasons for Late Filing
2.2.11.2 Valid Reasons for Late Payment

2.2.12 Internet Filing

2.2.12.1 General
2.2.12.2 Definitions

2.2.13 QuickFile

2.2.13.1   Background
2.2.13.2   Objective
2.2.13.3   Definitions
2.2.13.4   Procedures

2.2.13.4.1   Overview
2.2.13.4.2   Requirements
2.2.13.4.3   Process
2.2.13.4.4   Mainframe
2.2.13.4.5   QuickFile Home Page - Tax Staff Only

2.2.13.5 Who Can Use QuickFile

2.2.13.5.1   How to Get Set Up and Registered
2.2.13.5.2   Hardware Requirements
2.2.13.5.3   Software Requirements
2.2.13.5.4   Internet Connection
2.2.13.5.5   Frequently Asked Questions

2.3 Other C-3 Reports

2.3.1    C-3 GOV
2.3.2    C-3 PS
2.3.3    C-3 RE
2.3.4    Computer Specification Sheet (C-3SPEC)

2.4 Wages List (Form C-4)

2.4.1    Transmitting C-4s to State Office
2.4.2    Subpoena to Obtain C-4
2.4.3    Penalty
2.4.4    Delinquency Notices for Missing Wages Lists (Form C-4)
2.4.5    Non Processable C-4 Wage List (OCR Letters1 & 2)
2.4.6    Magnetic Media Requirement
2.4.7    Forms Used for Submitting Wage Reports on Magnetic Media
2.4.8    Procedures for Filing Reports by Magnetic Media
2.4.9    Magnetic Media Assignments
2.4.10  Supplemental Wages List
2.4.11  Corrected Wages List

2.5 Procedures For Securing Delinquent Reports

2.5.1    Identifying Delinquent Employers
2.5.2    Determine if the Report was Filed
2.5.3    Contact by Telephone
2.5.4    Personal Visit to the Employer
2.5.5    Request the Issuance of a Subpoena

2.6 Steps For Sending Delinquent Quarterly Report Letters

2.6.1 Sending Letters to Employers via Mail-Merge

2.7 Clearing a Quarterly Report

2.8 Sending a Second Pre-Printed Quarterly Report

2.9 Adjustment Report (Form C-5)

2.9.1    Form Content
2.9.2    Important Box - Reason for Adjustment
2.9.3    Signatures

2.9.3.1 Employer Signatures-Absence of
2.9.3.2 Accounts Examiner Signatures

2.9.4      Photocopies as Originals
2.9.5      C-5s as Related to C-3s
2.9.6      C-5s as Related to B-27s
2.9.7      Multiple Reports and FL-204
2.9.8      C-5s Transmitted with Payment
2.9.9      C-5s on Bankrupt Account
2.9.10    C-5s on Accounts in Assessment Action

2.10 Wages List Adjustment Schedule (Form C-7)
2.11 WRCE and WRCS Screens

2.11.1 WRCE Procedures - Correction by Employer Account
2.11.2 WRCS Procedures - Correction by Employer SSN

2.12 Request for Proof of Credit (AFC Screen)

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Last Revision: March 26, 2009