Section 646IAC5-2-3. Quarterly reports; nothing to report; errors

   (a) If an employer has incurred no payroll, and no contributions are due for a particular quarter, the employer's report may be marked "Nothing to Report" in lieu of completing the report with zeros. Quarterly contribution reports must be sent to the department on a quarterly basis until the employer terminates or inactivates its account.

  (b) No contribution report submitted to the department will be returned to the employer for correction. If an error has been made in filing a contribution report, the employer shall submit an explanation for the error on the form required by the department.

  (c) If an employer owes additional contributions as a result of a correction, the employer must remit all additional contributions due.

  (d) If the employer has paid more contributions than owed, according to the corrected report, the employer's account will show a credit balance. If the credit balance is greater than the amount due on the subsequent quarterly report, the employer may file a claim for refund in the form and manner prescribed by the department.

  (e) A claim for refund must be executed by the person to whom the claim is alleged to be due. A claim for refund by a corporation must be made in the name of the corporation, and executed by an officer thereof. A fiduciary will be required to furnish a certified copy of appointment to accompany a claim for refund on contributions not paid in fiduciary capacity. (Department of Workforce Development; 646 IAC 5-2-3; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA)