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Quarterly Reporting

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Beginning January 1, 2018, employers are required to submit their quarterly reports electronically. Please review the various options employers have to submit their quarterly reports electronically. In addition, the Employer Resource Information Center (ERIC) allows employers and third-party administrators to manage all their business related to unemployment contributions online, including registering new businesses, filing quarterly reports and making tax payments.


Reminder
Even if you had no employees and paid no wages during the quarter, a report indicating that you had no employment must be filed by the due date. For your convenience, reports showing no employment may be filed through the UC Tax Interactive Voice Response (IVR) system by calling 1-866-44-UCTAX (448-2829). To use the IVR system, you will need to have both your ODJFS employer number and your federal employer identification number (FEIN).


Due Dates
Quarterly reports must be filed no later than the last day of the first month following the close of the calendar quarter being reported. In Ohio, the postmark date is considered the date of filing.

If the due date falls on a Saturday, Sunday, or holiday, the report must be postmarked by the next business day. We encourage you to mail your reports at least a few days early to avoid late filing penalties.


Missing Report(s)
A Notice of Failure to File (JFS-20158) is mailed to every employer who does not submit a complete Quarterly Tax Return to ODJFS. A completed Quarterly Tax Return includes both the Wage Detail section and the Quarterly Summary section.

The Notice of Failure to File indicates which quarter's tax return is missing and how to resolve the delinquency. Please submit the missing Quarterly Tax Return(s) to ODJFS, Contribution Section, PO Box 182404, Columbus, Ohio 43218-2404.

If you have submitted a complete Quarterly Tax Return and sent money, please check your records for a canceled check. Send a copy of the report and a copy of check (front and back) to the ODJFS address noted above. Make sure your employer number is shown on all copies being sent.

Once the missing Quarterly Tax Return is processed, you will be assessed one or more forfeitures and interest. You may apply for a waiver of these assessments. Should you have any questions, please call the compliance office listed on the notice.


Paper Form Exception Filing Information
In Ohio, employers are required to submit their Quarterly Tax Return electronically.

For employers approved by the Office of Unemployment Insurance Operations to submit reports by paper, please use the Unemployment Compensation Quarterly Tax Return (JFS-20125).