Sometimes an account displays an incorrect reopen date. The problem can arise from Agency or Employer error. A reopen date can be in error when reports with wages are posted before the reopen date on EMF or because "none" reports are posted in the quarter in which the account was reopened.

Amending the reopen date does not change the C-198 Letter date, nor does it create an extended due date. For example, an account with a reopen date effective 4-1-08 that is later amended to 1-1-08 would not receive an extended due date for the first quarter of 2008. Employers can be assessed late reporting penalties.

We are notified of an incorrect reopen date by the employer through Form C-1 (Status Report), C-1AM (Amended Status Report), letters, e-mails, or phone calls. Quarterly reports that post to quarters outside the reopen date are more internal indicators of an incorrect reopen date.

Whenever information indicates that an Employer has paid wages prior to the reopen date or has not paid wages until after the reopen date:

1. Review the EMF to determine whether it is appropriate to amend the reopen date. Check the TDO, SER, FTC, QRM and SUS screens.
   
   
2. If it is obvious that the reopen date should be amended, access the STA screen and make the appropriate changes.

Use the following situations as a guide when determining whether to amend a reopen date:

Situation 1 (Account closed 12-31-07, Reopened 7-1-08, Now 2/08 posts)

Consider an account closed 12-31-07 and reopened 7-1-08, which submits an Employer's Quarterly Report for the second quarter of 2008 showing wages and employees in the entire quarter.

Solution 1

Amend the reopen date to 4-1-08 since wages resumed in the second quarter of 2008.

Situation 2 (Account closed 12-31-07, Reopened 7-1-08, 3/08 “0” posts)

An account has been suspended 12-31-07 and reopened effective 7-1-08. The third quarter 2008 report is a "none report", but the fourth quarter 2008 report shows wages and employees in each of the respective months of October, November and December.

Solution 2

Amend the reopen date to 10-1-08 since wages were not paid until the fourth quarter of 2008.

Situation 3 (Account closed 3-31-08, Reopened 1-1-09, Now 2/08 posts)

An account has been suspended 3-31-08 and reopened effective 1-1-09. In addition to the first quarter of 2009 report, a second quarter of 2008 report has been submitted showing total wages and "1, 0, 0" employees in the respective months of April, May and June. There are no additional reports for the third or fourth quarters of 2008.

Solution 3

Amend the close date to 4-30-08. Since there is no reason to believe the Employer resumed paying wages in the second quarter of 2008, you should not amend the reopen date.

Situation 4 (Account closed 9-30-08, Reopened 1-1-09, call received stating no wages)

An account was suspended 9-30-08. The account was reopened effective 1-1-09 after receiving a letter from the Employer which indicated resumption of employment in the first quarter of 2009. The employer then calls back to inform us that the account never reopened as planned.

Solution 4

Delete the reopen date. Since the account never reopened, deleting the reopen date will enable the latest suspend date of 9-30-08 to stand.

The reopen date should always be amended using the STA screen where possible. If a reopen date cannot be amended using the STA screen because of screen edits, use Form C-10. The SNC screen cannot be used to amend a reopen date.

To amend a reopen date using the STA Screen:

Access the STA screen.

1. Key ACCT

    Press <Enter>

   Amend the activation date under the appropriate type of employment.

2. Key REG    ACTVE  DT                  1ST WGS
           DOM   ACTVE  DT                  1ST WGS
           AGR    ACTVE  DT     AGR     1ST WGS 

3. Key RPTS YY (code grid for report due only)

4. Press <PF5> to add the record.