2.5   Supplemental Reports

[ 2.5.1 - Supplement Reports Overview ] [ 2.5.2 - Supplemental Process Procedures]

2.5.1    Supplement Reports Overview

More than one report filed for a quarter in an account causes a supplemental edit. All supplemental edits are reported on the SUPPLEMENTAL REPORTS TRANSACTION LIST which is produced in the nightly tax run for any batch containing one or more supplemental reports.

When the ADP and Audit Unit receives the batch run each day, the Accounts Examiner who balances a batch handles supplemental reports from the batch that fall into the following three categories:

Supplemental reports (duplicate or non-duplicate) that indicate "bankrupt" are pulled from the batch and forwarded to the Collections Section for review.

Supplemental reports that indicate "exact duplicate" are not pulled and no action is taken on them.

All other supplemental reports are pulled from the batch and forwarded to the unit clerk of the ADP and Audit Unit for distribution by account number series.

When a second report is processed for a quarter by the Data Processing Department, it posts to the TRANSACTION LOG screen (TDO) only and the wages list portion processes. Duplicate wages on the wages list should not post, but sometimes do. Remittances received with a supplemental report will post to the CASH JOURNAL screen (QRM) and stay tied to that report until an Accounts Examiner takes action to untie the money.

The majority of supplemental reports will fall within one of the following categories:

Reports indicating an adjustment is needed

Report belongs to different quarter

Report belongs to different account

Report intended as adjustment but no indication made on the report

2.5.2     Supplemental Process Procedures

Review the C-3 form any obvious indications of the purpose for the supplemental report being submitted for the quarter. Common indicators on the form include:

The words "amended" or "corrected" written somewhere on the form.

Items 13, 14, 20, 21 or 22 scratched through and a new figure written above them, indicating an adjustment request.

A different quarter or year written on the form (usually around items 7 or 9A on the form), indicating that the form was submitted for a different quarter than the one that it was originally printed for.

The name changed on item 8, or the Federal ID number changed on item 6, indicating a possible change in ownership or use of the form by a different employer than the one it was printed for.

Review the ENTITY COMMENTS screen (FTC) and the DELINQUENCY COMMENTS screen (CDC) for any indication of why a supplemental report may have been submitted.

Review the MASTER RECORD screen (STS) for any indications of predecessor/successor relationship changes during the quarter in question.

If the reason for the supplemental report cannot be reasonably determined based on the preceding reviews, contact the employer to determine the reason for the supplemental report. Under normal circumstances, attempt to contact the employer at least 2 times by phone before sending a letter. If assistance is needed from Field Tax, obtain permission of the unit supervisor before sending the request.

If the account needs to be adjusted to the figures shown on the supplemental report:

Use the ADJUST TOTAL AND TAXABLE WAGES screen (AAW) and the Correction By Employer Account screen (WRCE) to make the adjustments as needed.

Untie any remittances using the CORRECT REMITTANCE DOCUMENT TYPE AND QYY/IDD screen (QDT).

If the report needs to be posted to another account:

Delete the wages from the account using the Correction By Employer Account screen (WRCE).

Make any needed corrections to the C-3 form, cover the Document Locator Number with a blank white label, and submit the C-3 (and any corresponding C-4 forms) to the Data Processing Department.

Transfer any remittances to the correct account using the TRANSFER MONEY TO ANOTHER ENTITY screen (ATC).

In all cases, document any action taken, or the reason that no action was needed, on the FTC/CDC screens for each supplemental edit reviewed.