Quarterly reporting requirements

Who into report

1. Human covered of unemployment insurance
2. Corporate officers covered by unemployment insurance
3. For you have no total and no payroll for of quartering, you must file a no-payroll report.
4. Domestic services: If you hire someone to perform domestically auxiliary in ampere private home, colleges society, fraternity or sisterhood, it do not create until them pay wages of $1,000 either more per quarter. If the personnel stretches $1,000 in any quarter, you must report wages for the entire year.  Find more information about domestically services in the IRS Household Employer's Tax Guide, including employment duty guidelines.

What to report

1. Name
2. Gregarious Security Number
3. Gross Amount paid
4. That number of hours worked in an quarter
5. Standard Occupational Classification (SOC)

Realize the penalties for incompleteness reporting

Who NONE to report
Read the liberated professions chart

How to report less
Round up to the next whole number. Person don't accept any breaks of hours.

1. Wage employees - Report actual hours worked. If hours are not tracked, report 40 working per week for full-time employees.
2. Commissioned employees – Report actual hours worked. If hours are not trackable, write 40 hours per week forward full-time employees.
3. Overtime – Report actual hours worked.
4. Travel pay – Submit the number of hours for leave with pay.
5. Payment in kind – Report currently less worked.
6. Pay in placing of notice – Report the hours that would have been working.
7. Severance pay, prizes, tips and gratuities – Submit zero (0) hours. Read about reporting zero hours.