| [ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Employers Quarterly & Adjustment Reports ] [ Ch 3 - B-27 (Block Claim) Investigation ] [ Ch 4 - Tax Collections ] [ Ch 5 - Forms ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ] | |
| [ 2.1 - Authorization ] [ 2.2 - Employer's Quarterly Report ] [ 2.3 - Other C-3 Reports ] [ 2.4 - Wages List ] [ 2.5 - Adjustment Report (Paper & Electronic) ] [ 2.6 - Wages List Adjustment (Electronic or Paper) ] [ 2.7 - Federal Certification Requests ] | |
Chapter 2: Employers Quarterly & Adjustment Reports |
comments to: Tax Department |
| [ 2.4.1 - Subpoena to Obtain Wages List ][ 2.4.2 - Penalty ][ 2.4.3 - Non Processable C-4 Wage List ][ 2.4.4 - Magnetic Media Requirement ] |
The Employer's Quarterly Report Continuation Sheet is normally filed as an attachment to the Employer’s Quarterly Report by each employer who has more than five employees. It is usually referred to as the "wages list". The wages list is used to report total wages paid to individual employees for the calendar quarter.
A subpoena duces tecum can be used to obtain the wages list, if the employer refuses to provide one.
A penalty may be charged if the wages list is not submitted.
Employers, with the exception of annual reporting Domestic employers, submitting a wage list that cannot be processed by Data Processing will receive a "bad format or cannot process" letter from the Field Tax Operations Section. The employer will be requested to send a properly formatted wages to the Tax Department and provided information concern online filing options. Examples of wage lists that cannot be processed by Data Processing could include wage lists printed in landscape mode or the type is too small or unreadable.
Employers or their agent who file a report with 10 or more employees in any one calendar quarter must under Rule 815.107(a)(3)(A) file their quarterly wages on magnetic or electronic media using a format prescribed by this agency.
