The purpose of using a quarterly report that reflects liability ($1500.00 or more in gross wages for regular employment, $1000.00 domestic, or $6,250.00 agricultural) to establish an account is to reduce the possible interest the employer might incur for late payment of taxes and to establish the account in a timely manner per Tax Performance System Measurement criteria. Reference Chapter 1 - "Basis for Liability" and "STA Screen Processing" to establish an account 201.024 for a C-3 less than $1500.00 with money.

The only difference in keying an account from a quarterly report rather than a Status Report is the quarterly report requires more use of judgment on the part of the accounts examiner keying the account.