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The Georgia Dol 3C form serves a crucial role for employers who need to amend their wage reports submitted to the Georgia Department of Labor. This form is specifically designed to either add new wages or correct previously reported wages, ensuring that all wage information is accurate and up-to-date. It requires employers to provide essential details such as their DOL Account Number, total tax rate, and Federal I.D. Number. Additionally, employers must report the total wages, non-taxable wages, and taxable wages for their employees, specifying any corrections needed. The form is divided into several sections, each with its own purpose, including reporting individual employee wages, calculating corrections, and summarizing total wages. Employers must carefully complete each section to reflect the necessary changes, as inaccuracies can lead to complications with tax assessments. Furthermore, the form includes instructions for calculating any tax adjustments resulting from these corrections, making it an important tool for maintaining compliance with state labor regulations.

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DOL - 3C (R-9/14)

GEORGIA

REPORT TO ADD NEW WAGES

*00301*

DEPARTMENT OF LABOR

AND/OR CORRECT REPORTED WAGES

00301

 

 

Mail Completed Form To:

For Department Use Only

 

Wage

 

 

Investigation

 

 

GDOL - Employer Accounts, Room 752

 

 

 

 

 

 

 

Supplemental

148 Andrew Young International Blvd., N.E.

 

 

Date Received

 

 

Atlanta, Georgia 30303-1751

 

 

 

 

M M /

D D / Y Y Y Y

 

 

 

Phone: (404) 232-3245

 

 

 

 

 

 

Correction

 

 

 

 

 

 

 

 

 

 

 

 

SECTION A

 

 

Employer Name, Address and E-mail Address

 

 

 

DOL Account Number

 

 

 

Total.Tax Rate

 

 

 

-

 

 

 

 

 

 

 

 

Qtr / Yr

 

End Date

 

 

 

 

 

 

 

 

Q / Y Y Y Y

 

M M / D D / Y Y Y Y

 

 

 

 

 

 

Federal I.D. Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION B

 

 

 

PLEASE INCLUDE YOUR DOL

DOL-4N, Item 2

 

 

DOL-4N, Item 3

 

DOL-4N, Item 4

 

 

 

ACCOUNT NUMBER ON ALL CHECKS

Total Reportable Gross Wages

 

Non-Taxable Wages

 

Taxable Wages

 

 

 

 

 

 

 

 

AND CORRESPONDENCE

 

 

 

 

 

SECTION C

 

 

 

 

 

 

 

 

 

Individual Quarterly Wages Reported And Corrected

 

 

 

 

Social Security No.

 

Employee’s Full Name

Pages

Total Reportable Gross Wages

 

Taxable Wages

 

 

Reported

Corrected

Reported

Corrected

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

SECTION D

 

 

 

 

 

1. Total Reportable Gross Wage

 

 

 

Increase

.

 

Decrease

.

 

 

,

,

 

,

,

 

Corrections

 

 

 

 

2. Non-Taxable Wage Corrections . . .

,

,

.

 

,

,

 

.

3. Taxable Wage Corrections . .

. . .

,

,

.

 

,

,

 

.

4. Contribution Tax on Corrections

 

 

 

 

 

 

 

 

 

5. Admin Assessment on Corrections

 

 

 

 

 

 

 

 

 

6. Interest on Lines 4 & 5

 

 

 

 

 

 

 

 

 

 

 

7. Additional Tax or Credit Due

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION E

 

 

 

 

 

Corrected Summary of Total Reportable Gross Wages

 

Corrected Summary of Taxable Wages

 

 

 

Explanation

 

 

 

 

 

 

 

 

 

 

 

Submitted By

 

 

 

Title

 

 

Date

Phone

(

)

 

Page

of

DOL - 3C (R-3/14)

INSTRUCTIONS FOR COMPLETING FORM DOL-3C

“REPORT TO ADD NEW WAGES AND/OR CORRECT REPORTED WAGES”

The form is designed to: (1) correct previously reported wages and/or (2) report wages of individuals who were omitted from the original Employer’s Quarterly Tax and Wage Report, Form DOL-4N. Complete one or more of these forms separately for each quarterly report that is to be corrected.

SECTION A

Enter the DOL Account Number, Total Tax Rate (Contribution plus Administrative Assessment), quarter and 4-digit year, quarter ending date, Federal I.D. Number, Employer Name, Address and E-mail Address.

SECTION B

Enter the amounts as originally reported on lines 2, 3 & 4 of the Employer’s Quarterly Tax and Wage Report, Form DOL-4N being cor- rected. Taxable wages in Georgia for 2012 and prior years is the first $8,500 paid per employee per year. Taxable wages beginning 2013 is $9,500.

SECTION C

Enter the following information:

9 digit Social Security Number(s)

Full Last Name(s) and Full First Name(s) of any employee(s) omitted or incorrectly reported on the original report

Total reportable gross wages reported for the employee(s) and the corrected amount of total reportable gross wages

Taxable wages as originally reported and the corrected amount of taxable wages

Add

All entries in the Total Reportable Gross Wages Reported column and enter total

All entries in the Total Reportable Gross Wages Corrected column and enter total

All entries in the Taxable Wages Reported column and enter total

All entries in the Taxable Wages Corrected column and enter total

If more than one form is submitted for the same quarter, each form should include the totals for that form only.

SECTION D

Line 1: Enter the difference between the reported Total Reportable Gross Wages and the corrected Total Reportable Gross Wages from Section C as either an increase or decrease, if applicable.

Line 2: Enter the difference in the Corrected Non-Taxable Wages and the previously reported Non-Taxable Wages from Section B as either an increase or decrease, if applicable.

Line 3: Enter the difference between the Total Taxable Wages from Section B and the corrected Total Taxable Wages from Section C as either an increase or decrease, if applicable.

Line 4: Multiply the Taxable Wage amounts in the increase and/or decrease column on Line 3 by the contributory tax rate for the quarter.

Line 5: Multiply the Taxable Wage amounts in the increase and/or decrease column on Line 3 by the administrative assessment tax rate for the quarter.

Line 6: Multiply the total tax due (Lines 4 +5 increase column only) by one and one-half percent (1 ½ %) per month or fraction of a month calculated from the due date until paid. Interest is not applicable on the tax amount in the decrease column.

Line 7: Enter the total of the increase column for Lines 4 through 6, minus the total of the decrease columns for Lines 4 and 5. If the total reflects an increase in tax due, submit payment to Georgia Department of Labor. If paying by check, please include your Georgia DOL Account Number on your check. A decrease may result in a credit to your account.

SECTION E

To adjust total reportable gross wages, the amount of increase should be added to the amount entered in Item 2 in Section B or the amount of decrease should be subtracted from Item 2 in Section B. The result of the addition or subtraction should be entered as Cor- rected Summary of Total Reportable Gross Wages.

To adjust taxable wages, the amount of increase should be added to the amount entered in Item 4 in Section B or the amount of decrease should be subtracted from Item 4 in Section B. The result of the addition or subtraction should be entered as Corrected Summary of Tax- able Wages.

Enter your explanation of the adjustment in the space provided.

Enter your Name on the “Submitted By” line, Title, Date, and Telephone Number and return as indicated on the front of the form.

Form Specifications

Fact Name Fact Description
Form Purpose The DOL-3C form is used to report new wages or correct previously reported wages in Georgia.
Submission Guidelines Do not staple or submit copies of the form. Use black ink for completion.
Mailing Address Completed forms should be mailed to the Georgia Department of Labor, 148 Andrew Young International Blvd., N.E., Room 768, Atlanta, GA 30303-1751.
Contact Information For inquiries, call the Georgia Department of Labor at (404) 232-3245.
Employer Information Section A requires the employer's name, address, email, DOL account number, total tax rate, and federal ID number.
Taxable Wage Limits For 2012 and prior, taxable wages are capped at $8,500 per employee per year. From 2013 onwards, this limit is $9,500.
Correction Process Corrections to wages must be reported separately for each quarterly report being amended.
Interest on Corrections Interest on tax due is calculated at 1.5% per month from the due date until paid. No interest applies to tax decreases.
Final Summary Section E summarizes the corrected total and taxable wages. An explanation for adjustments must be provided.

Georgia Dol 3C: Usage Guidelines

Filling out the Georgia DOL 3C form requires careful attention to detail. This form is used to report new wages or correct previously reported wages. After completing the form, it should be mailed to the appropriate department for processing. Below are the steps to ensure accurate completion of the form.

  1. Begin by entering your Employer Name, Address, and E-mail Address in Section A.
  2. Input your DOL Account Number.
  3. Provide the Total Tax Rate for the quarter.
  4. Indicate the Quarter and Year End Date.
  5. Fill in your Federal I.D. Number.
  6. In Section B, enter the amounts as originally reported for Non-Taxable Wages, Taxable Wages, and Total Wages from the Employer’s Quarterly Tax and Wage Report (Form DOL-4).
  7. Move to Section C and list the Social Security Numbers and Names of any employees whose wages need correction.
  8. Record the page number where the employees were originally reported.
  9. For each employee, enter the Total Wages Reported, Corrected Total Wages, Taxable Wages Reported, and Corrected Taxable Wages.
  10. Calculate and enter the totals for both reported and corrected wages at the end of Section C.
  11. In Section D, calculate the differences for Total Gross Wage Corrections, Non-Taxable Wage Corrections, and Taxable Wage Corrections, indicating whether they are increases or decreases.
  12. Calculate the Contribution Tax and Administrative Assessment on corrections based on the taxable wages.
  13. Compute any applicable Interest on the corrections.
  14. Sum the amounts from the previous lines and enter the total in Line 7.
  15. In Section E, adjust the Corrected Summary of Total Wages and Taxable Wages based on the increases or decreases you calculated.
  16. Provide an explanation for the adjustments in the designated space.
  17. Finally, complete the Submitted By, Title, Date, and Phone sections.

Once the form is completed, ensure that it is mailed to the address provided on the form without any staples or copies. Proper submission will facilitate the processing of your corrections or new wage reports.

Your Questions, Answered

What is the purpose of the Georgia DOL 3C form?

The Georgia DOL 3C form is used to report new wages and correct previously reported wages for employees. Employers must complete this form if they need to amend their Employer’s Quarterly Tax and Wage Report, known as Form DOL-4. This ensures that the Department of Labor has accurate wage information for tax purposes.

Who should complete the DOL 3C form?

Employers who have made errors in reporting wages or who need to add employees to their quarterly tax reports should fill out the DOL 3C form. This includes businesses of all sizes that are subject to Georgia's unemployment insurance tax.

How do I fill out the DOL 3C form?

To complete the DOL 3C form, you must provide information in several sections. Start with Section A, where you enter your employer details and DOL account number. In Section B, report the original and corrected wage amounts. Section C requires you to list the Social Security numbers and names of employees whose wages need correcting. Follow the instructions carefully for each section to ensure accuracy.

What information do I need to provide in Section A?

In Section A, you will need to enter your DOL account number, total tax rate, quarter and year, ending date of the quarter, and your Federal I.D. number. Additionally, provide your employer name, address, and email address to ensure the Department of Labor can contact you if needed.

What should I include in Section C?

Section C requires you to list the Social Security numbers and names of employees whose wages are being corrected or added. You must also provide the total wages reported and the corrected amounts for each employee. Make sure to total these amounts accurately at the end of this section.

What happens if I report an increase in wages?

If you report an increase in wages, you may need to pay additional taxes. In Section D, you will calculate the tax due based on the increase in taxable wages. This includes multiplying the taxable wages by the applicable tax rates and may also involve calculating interest on the amount due.

What if I report a decrease in wages?

A decrease in reported wages may lead to a credit on your account. You will still need to complete the DOL 3C form to document the change. If the decrease results in a tax refund, the Department of Labor will process this accordingly once they receive your form.

Where do I send the completed DOL 3C form?

After completing the DOL 3C form, mail it to the Georgia Department of Labor at 148 Andrew Young International Blvd., N.E., Room 768, Atlanta, GA 30303-1751. Ensure that you do not staple the form or submit copies, and use black ink for clarity.

What should I do if I have questions while filling out the form?

If you have questions about completing the DOL 3C form, you can contact the Georgia Department of Labor at (404) 232-3245. They can provide assistance and clarify any uncertainties you may have regarding the form or the reporting process.

Common mistakes

  1. Using the Wrong Ink Color: The instructions specify that you should use black ink only. Using any other color can lead to processing delays or rejections.

  2. Failing to Include the DOL Account Number: Make sure to enter your DOL Account Number in Section A. Omitting this number can result in confusion and misallocation of your reported wages.

  3. Not Reporting All Employees: Ensure that all employees who had wages reported are included in Section C. Missing even one employee can lead to discrepancies in your records.

  4. Incorrectly Calculating Wages: Double-check your calculations for total wages and taxable wages. Errors in these figures can affect your overall tax obligations.

  5. Ignoring Page Numbers: If you submit multiple pages, be sure to indicate the page number on each page. This helps maintain organization and ensures that all information is accounted for.

  6. Neglecting to Sign the Form: Always remember to sign the form in the “Submitted By” section. A missing signature can lead to delays in processing.

  7. Not Following Submission Instructions: Finally, ensure you mail the completed form to the correct address as indicated. Misrouting your form can lead to significant delays in processing.

Documents used along the form

The Georgia DOL 3C form is essential for correcting or adding wages to previously submitted reports. When filing this form, several other documents may also be required to ensure compliance with state regulations. Here’s a list of forms and documents often used alongside the DOL 3C.

  • DOL-4: This is the Employer’s Quarterly Tax and Wage Report. Employers use it to report wages and taxes for their employees each quarter. It serves as the primary document for wage reporting.
  • DOL-1: This form is used for registering a new employer with the Georgia Department of Labor. It collects essential information about the business and its operations.
  • DOL-4A: This is an amendment form that allows employers to make corrections to previously filed DOL-4 reports. It is useful for reporting changes in employee wages or other discrepancies.
  • DOL-4C: This form is used to report contributions to the Unemployment Insurance Trust Fund. Employers must submit it along with the DOL-4 to ensure proper tax payments.
  • W-2 Forms: Employers provide these forms to employees at the end of the year. They summarize the total wages earned and taxes withheld, which is crucial for accurate reporting.
  • 1099 Forms: Used for reporting payments made to independent contractors. If a contractor's wages need to be corrected, this form may be required.
  • IRS Form 941: This is the Employer’s Quarterly Federal Tax Return. It reports income taxes, Social Security tax, and Medicare tax withheld from employee paychecks.
  • State Withholding Forms: These forms report state income tax withheld from employees’ wages. They are essential for ensuring compliance with state tax laws.
  • Employer Account Change Form: This document is used to update any changes to the employer's account information with the Georgia Department of Labor, such as changes in business name or address.

Using these forms together with the DOL 3C helps maintain accurate records and ensures compliance with state and federal regulations. It is important to keep all documentation organized and readily available for any audits or inquiries.

Similar forms

The Georgia DOL 3C form serves a specific purpose in reporting and correcting wage information. Several other forms share similarities in function and structure. Below is a list of documents that are comparable to the Georgia DOL 3C form:

  • IRS Form 941: This form is used by employers to report quarterly federal payroll taxes. Like the DOL 3C, it allows for corrections to previously reported wages and taxes.
  • IRS Form 940: This annual form reports federal unemployment taxes. It can be amended to correct errors, similar to how the DOL 3C is used for wage corrections.
  • State Unemployment Insurance (SUI) Forms: Many states have their own forms for reporting unemployment insurance. These forms often allow for corrections to reported wages, akin to the DOL 3C.
  • W-2 Forms: Employers use W-2s to report annual wages and taxes withheld for employees. If mistakes are found, a W-2c can be filed to correct the errors, paralleling the DOL 3C's function.
  • Form 1099-MISC: This form is used to report payments made to non-employees. If errors occur, a corrected version (1099-MISC) can be filed, similar to the correction process in the DOL 3C.
  • Form 1095-C: Employers use this form to report health insurance coverage provided to employees. If incorrect information is reported, corrections can be made, much like the DOL 3C.
  • State Tax Withholding Forms: Various states require employers to report income tax withheld from employee wages. These forms often allow for corrections similar to those permitted by the DOL 3C.

Dos and Don'ts

When filling out the Georgia DOL 3C form, it’s important to follow specific guidelines to ensure accuracy and compliance. Here are six things you should and shouldn't do:

  • Do use black ink when completing the form.
  • Do enter your DOL Account Number clearly in Section A.
  • Do include all necessary information for each employee in Section C.
  • Do calculate any increases or decreases in wages accurately in Section D.
  • Don't staple the form or submit any copies.
  • Don't forget to sign the form and provide your contact information.

Misconceptions

Here are six common misconceptions about the Georgia DOL 3C form, along with clarifications to help you better understand its purpose and use.

  • It's only for correcting wages. Many believe the DOL 3C form is solely for correcting previously reported wages. In reality, it can also be used to report new employees who were omitted from the original report.
  • Only large employers need to use it. Some think that only large companies are required to file this form. However, any employer who needs to correct or add wage information must complete it, regardless of size.
  • Submission is optional. A misconception exists that submitting the DOL 3C form is optional. In fact, if there are errors or omissions in wage reporting, it is crucial to submit this form to ensure compliance with state regulations.
  • It can be submitted at any time. Many assume they can submit the form whenever they want. However, it must be submitted within a specific timeframe to correct wages for a particular quarter.
  • Black ink is not necessary. Some believe that the color of ink used on the form does not matter. Using black ink is actually a requirement to ensure clarity and legibility.
  • Corrections don't affect taxes. There is a belief that correcting wages does not impact taxes owed. This is incorrect, as adjustments to reported wages can lead to changes in tax liabilities, which must be addressed accordingly.

Understanding these misconceptions can help you navigate the process more effectively and ensure compliance with Georgia's labor regulations.

Key takeaways

When filling out the Georgia DOL 3C form, understanding its structure and requirements is essential for accurate reporting. Here are key takeaways to keep in mind:

  • Purpose of the Form: The DOL 3C form is used to correct previously reported wages or to report employees who were omitted from the original Employer's Quarterly Tax and Wage Report (Form DOL-4).
  • Section A Details: Ensure you accurately enter your DOL Account Number, Total Tax Rate, quarter and year, and Federal I.D. Number. This section establishes the context for your corrections.
  • Accurate Reporting: In Section B, report the amounts as they were originally stated on Form DOL-4. It is crucial to differentiate between taxable and non-taxable wages, especially since the thresholds have changed over the years.
  • Employee Information: Section C requires detailed information about employees whose wages are being corrected. Include Social Security Numbers, names, and the original reported amounts alongside the corrected figures.
  • Calculating Corrections: In Section D, you will calculate any increases or decreases in total and taxable wages. This section is critical for determining any additional taxes or credits due.
  • Final Summary: Section E summarizes the corrections made. Adjust total and taxable wages based on your calculations, and provide an explanation for the adjustments. Don’t forget to sign and date the form before submission.

Completing the Georgia DOL 3C form accurately not only ensures compliance but also helps maintain the integrity of your payroll records.