Table of Contents

The Tax Department is responsible for the approval and processing of applications for refund of overpaid tax amounts and authorizes the State Comptroller of Public Accounts to issue State Warrants disbursing overpayments from the Unemployment Insurance Trust Fund and communicates with employers on a number of issues.

3.0   Refunds and Compliance Functions

3.1   Refunds Overview

3.1.1   Refund Screens to Review
3.1.2   Refunds - Signature Required
3.1.3   Refunds - Current Balance Audit
3.1.4   Refunds - Validity of Overpayment
3.1.5   Refunds - Accounts Errors Review
3.1.6   Refunds - Statute of Limitations
3.1.7   Refunds - Amounts $1000 or Greater
3.1.8   Refunds - Mailing Address Change
3.1.9   Refunds Requests - Approved or Denied
3.1.10   Refunds - Standard Time Delay
3.1.11   Refunds - Refund Report - Aged
3.1.12   Refund to Not Liable and Error Accounts
3.1.13   Refunds - Successor Liability
3.1.14   Refunds - Potential Adjustments/Corrections
3.1.15   Refund - Cancel before Mailing
3.1.16   Refund - USAS
3.1.17   Refund - Package Assembly
3.1.18   Refund Warrants - Lost or Destroyed

3.2   Electronic Fund Transfer (EFT) Compliance Overview

3.2.1   EFT - Initial Notification
3.2.2   EFT - Initial Notification Strike List
3.2.3   EFT - Compliance
3.2.4   EFT - Compliance Penalties

3.3   940 Certification - Annual - Overview

3.3.1   940 Certification - Annual - Federal Schedule
3.3.2   940 Certification - Annual - State Schedule

3.4    940 Certification - Daily - Overview

3.4.1    940 Certification - Daily - Preliminary Review
3.4.2    940 Certification - Daily - Request Processing
3.4.3    940 Certification - Daily - Multiple Accounts/Multiple Years
3.4.4    940 Certification - Daily - Zero Wages - Reinstate Quarters

3.5   Photocopy Requests - Overview

3.5.1   Photocopies - Release to Employer's Legal Representative
3.5.2   Photocopies - Release to Employer's Spouse or Relatives
3.5.3   Photocopies - Release Public Officials and Law Enforcement
3.5.4   Photocopies - Release to US Department of Labor (DOL)
3.5.5   Photocopies - Release to State Employment Security Agencies
3.5.6   Photocopies - Subpoena Requests
3.5.7   Photocopies - Cost, Payment and Transmittal
3.5.8   Photocopies - Documentation
3.5.9   Photocopies - Special Notes

3.6   Wages Lists - Missing or Improper Format Overview

3.6.1   Wages Lists - Improper Format
3.6.2   Wages Lists - C-4 Not Received