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Unemployment Insurance Information
Tax Information (continued) Reporting Tax and Wages (continued) Certification and
Re-certification of SUTA Tax Payments If discrepancies are found, the Internal Revenue Service notifies the employer by letter. The employer must resolve the discrepancy by correcting Form 940 or obtaining a corrected certification from the state if the state credits are found to be incorrect. See Correcting Previously Filed Quarterly Reports (below) if the state records must be corrected. A request for re-certification may be made either online, by mail, telephone, fax, or if you are located in North Carolina, contact a Tax Auditor through the nearest Job Service office. Any request must include the Federal Employer Identification Number (FEIN), the state employer account number, and the period to be re-certified. Requests should be addressed to our Employer Accounts Adjustment unit at:
PO BOX 26504 RALEIGH, NC 27611-6504 TELEPHONE: (919) 707-1462 FAX: (919) 733-1255 Form 940-C, Employer Account Abstract will be mailed to the employer's address of record. This form contains the re-certification information requested. A copy of the form should be attached to the letter of assessment and returned to the Internal Revenue Service. The online FUTA recertification page may be printed and attached to the IRS letter of assessment. Correcting Previously
Filed Quarterly Reports Form NCUI 685 and the instructions for completing the form are available via download. Completed form(s) NCUI-685 should be addressed to our Employer Accounts Adjustment unit at:
PO BOX 26504 RALEIGH, NC 27611-6504 TELEPHONE: (919) 707-1462 FAX: (919) 733-1255 Computation of Excess Wages Example (for illustration purposes only): An employer reports one employee who earns $6,000 per quarter. The taxable wage base for the illustrated year is $17,800.
Excess wages are verified annually by an automated Excess Wage Audit System. If discrepancies are found, the employer is notified of the probable cause of the discrepancy (if the cause can be determined) and billed if additional tax is due. If you are a multi-state employer, see Excess Wage Information for Multi-State Employers for additional information on computing excess wages. Reporting Tax and Wages
via Magnetic Media An employer, or business reporting for one or more employers, who reports a total of 100 or more workers is required by law to report quarterly wage information on magnetic media. Failure of an employer or agent to comply with this requirement will result in a penalty or denial of the right to report wages and file reports for the employer for a period of one year. We strongly encourage voluntary magnetic media reporting for employers not mandated by law. Magnetic media reporting eliminates possible data entry errors which cause additional work for both the employer and the Commission. The booklet, "Quarterly Wage Reporting - Specifications and Record Layouts for Magnetic and Electronic Filing", is a vailable for download in Microsoft Word 6.0 format. General information from this publication may be viewed by clicking the appropriate item below.
General Information About Record Layouts General Tape Requirements General Diskette Requirements ESC provides free software, ESC TRACS, which produces wage data on 3 1/2" diskettes. You may upload this data through our website.
You can download a
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