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INSTRUCTIONS FOR COMPLETION OF FORMS UC-2XAND UC-2AX
Purpose of Forms Questions
Use Form UC-2X to make changes to Gross and/or Taxable wages Questions regarding the processing of your correction form(s)
(increase or decrease) from those wages reported on the original PA should be referred to the UC Employer Contact Center, Monday
FormUC-2. through Friday 8:30 a.m. to 4:30 p.m. Eastern Time at 866-403-6163.
Use Form UC-2AX to correct wage records or credit weeks from that Photocopying
reported on the original PA Form UC-2A. This includes correcting The Forms UC-2X and UC-2AX may be photocopied.
Social Security Numbers (SSN) or credit weeks previously reported;
adding SSN's or credit weeks not previously reported to our agency; Quarters
adding or increasing wages or credit weeks previously reported in Quarter One-January, February, March ( due April 30)
correctly; or deleting or decreasing wages or credit weeks previ Quarter Two-April, May, June (due July 31)
ously reported incorrectly. Quarter Three-July, August, September ( due October 31)
Quarter Four-October, November, December (due January 31)
If you are changing Gross and/or Taxable wages and individual em
ployee wages or credit weeks, you will be required to submit both Adjusting Wage Information Electronically
Forms UC-2X and UC-2AX. For information on adjusting wage information online or by
file upload, call the UC Employer Contact Center at
Where to File 866-403-6163.
Send completed forms to the PA Department of Labor &
Industry, Office of Unemployment Compensation Tax Services, SPECIFIC INSTRUCTIONS FOR UC-2X
PO Box 68568, Harrisburg, PA 17106-8568. 1. Enter your PA Unemployment Compensation account num
ber. (Only complete the shaded box if you are "R" -reimburs
Overpayment Corrections able or "M" -municipality.)
Refund requests may not always result in the refund of the exact 2. Complete your business name and address.
amount of your calculation. Offsets of the refund request will be 3. Complete the quarter and year using four digits. A separate
processed and the net check will be sent to you with an explanation form must be submitted for each quarter being corrected.
for the reduction or increase in the refund amount requested. Ex 4. Check the appropriate box to indicate the reason for the
amples where this offset may happen are: adjustment.
1. Taxable wage reductions along with reduction in the contri 5. Check the appropriate box to indicate the correct employee
butions paid cause an increase in rates subsequent to year of contribution amount was calculated and withheld from your
adjustment. employees on the original report (employee withholding rate
2. Correction of exempt employment previously reported where times gross wages). This applies only on a request for refund or
these indi victuals were paid UC benefits because of this credit of employee withholding. IF ANY PORTION OF THE
reported employment. OVERPAYMENTISDUETOEXCESSIVEEMPLOYEEWITH
3. A calculation error was made in the requested refund amount. HOLDING, IT IS YOUR RESPONSIBILITY TO DISTRIBUTE
4. You owe contribution, interest, penalty and/or court costs on TO THE EMPLOYEES THE APPLICABLE AMOUNTERRO
your account or have past due unfiled quarterly reports in NEOUSLYWITHHELD.
another quarter. 6. Enter the amount of gross wages previously reported, the cor
rected amount and the net difference between the two columns.
Underpayment Corrections 7. In the tax rate column, enter the employee withholding rate
For any corrections made by you that result in additional tax due, our applicable for the year of adjustment. Enter the amount of em
agency must have a check attached for the additional contribution ployee withholding previously reported, the correct amount
due (unless an overpayment was also made). Do not include any and the net difference between the two columns.
penalty or interest that may be due. We will bill you for these amounts 8. Enter the amount of taxable wages previously reported, the
due, if any. Make all checks payable to the PA UC Fund. corrected amount and the net difference between the two col
umns.
Statute of Limitations on Refunds 9. In the tax rate column, enter your contribution rate for the year
The PA UC Tax Law specifies certain limitations on refunds. In of adjustment. Enter the amount previously reported, the cor
general, your request for refund must be submitted within four ( 4) rected amount and the net difference between the two columns.
years from the date the original tax report was due. 10. Enter in the difference column, the total (refund) or tax due by
adding lines 7 and 9.
Documentation Requirements 11. Check appropriate box. Refunds will be sent to the address of
You may be contacted for documentation depending on the reason record when approved. Credits will be applied to your next quar
for the adjustments. For this reason, we ask that your form be terly report.
complete and accurate and that you include a phone number in the 12. Complete employer certification by signing, and entering title,
event we must contact you. date and phone number.
NOTE: Billing errors may occur due to credits not being posted at the
time the report is filed.
Auxiliary aids and services are available upon request to individuals with disabilities.
Equal Opportunity Employer/Program
UC-2X REV 06-16 (Page 2)
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