ES Tax FAQs
General questions
I did not receive my quarterly contribution report form - where can I get one?
The fastest and easiest way would be to print out or download a copy from our Forms Page but this requires that you have a copy of Adobe Acrobat Reader (which is free; please see our Download Adobe Acrobat Reader page for details). Of course, you can always call or visit one of our field offices to request a copy.
What do I do when an employee didn't come back for his check and now I'll be paying him in the next quarter?
The date on the check determines the quarter in which to report the payment. For example, if a check issued March 31 isn’t picked up by the employee until sometime in April, after a change of quarter, the wages are reported according to the date on the check.
If a check is voided and reissued in a later quarter, the date of the original check is still used to determine the quarter the payment is reported. For example, if a check issued in March is voided and a replacement check is reissued in April, the payment should still be reported in the quarter the check was originally dated, which is the first quarter of the year.
How come I keep getting notices about missing social security numbers?
This notice is sent out when we are unable to key an individual's social security number. Obviously, if the SSN was not listed on the report we are not going to be able to key the information. At times an employer does list the SSNs but we are unable to do the data input because the numbers are illegible or incomplete. Please write the correct SSN next the employee's name on the notice and return the notice to us.
I received a notice saying my contribution report and wage schedule were "out of balance." What does this mean?
The most common cause of an "out of balance" condition is the failure to make sure that the individual wage amounts for each employee listed on the wage schedule really do add up to equal the Total Wages amount on line 2 of the Alaska Quarterly Contribution Report form. Once all the wage items are entered into the computer, they are added and compared to the total wages amount reported from line 2. If the amount doesn't match - you get a notice in the mail.
Sometimes the employer simply makes an addition error. Sometimes the employer includes people in the wage schedule who should not be taxed, and later subtracts those wage amounts without removing the same wage items from the wage schedule.
Sometimes, we made a mistake keying either the total wage amount or one or more of the wage items from the wages schedule. The keying practices we employ are designed to minimize this, but out of the 300,000 wage items keyed each quarter, it can happen.
Now what? Check the sum of the wages listed for each employee and the amount entered on line 2 of your quarterly report. If they do not match, make the necessary corrections, and return the form with the corrections, as requested. If you find that virtually all the employees are affected (example: you reported taxable wages for each employee rather than total wages) it is likely better to file an amended report.
If it is our keying error - or if you have other questions about correcting an "out-of-balance" please contact your nearest Employment Security Tax representative. We will do our best to fix the problem as quickly as possible.
How can I contact the Internal Revenue Service?
- Forms (941, etc.): (800) 829-3676
- Business Specialty Tax Information: (800) 829-1040
- Employer Identification Number: (801) 620-7645
Forms and Publications can be found online at http://www.irs.gov\formspubs/index.html. Online applications for an Employer Identification Number can be completed at http://www.irs.gov/businesses/small/index.html.
