For Quarter Ended
Employer Account No.
MO. DAY YR.
942 –
–
QUARTERLY RETURN
ADJUSTMENT FORM
FOR SCHOOL EMPLOYERS
STATUTE OF LIMITATIONS
A claim for refund or credit
Please Follow Instructions on Reverse Side
For Department Use Only
must be filed within three
MO. DAY YR.
years of the last timely
EFFECTIVE
filing date of the
Name
DATE
quarter being adjusted.
Address
(1)
(2)
(3)
DIFFERENCES
I. COMPUTATION OF ADJUSTMENT IN CONTRIBUTIONS
Previously reported
Should have reported
Debit/(Credit)
B. TOTAL WAGES IN SUBJECT EMPLOYMENT
C. EMPLOYER CONTRIBUTIONS (Employer Rate times B)
I. Penalty (Refer to instructions on reverse side) .......................................................................................
J. Interest (Refer to instructions on reverse side) ........................................................................................
L. TOTAL ...............................................................................................................................................
II. REASON FOR ADJUSTMENT
III.
I declare that the above information is true and correct to the best of my knowledge and belief. This section must be completed for credit to be allowed.
SIGNATURE
TITLE (Administrator, Accountant, Preparer, etc.)
PHONE (
)
EXT.
FAX
(
)
DATE
X
IV. EMPLOYEE WAGE ADJUSTMENT. Enter the correct total wages which should have been reported for the quarter.
NOTE: If you are adjusting more than four (4) employees, list the items on a separate page with the same format, including employer name, account
number, and the adjusting quarter.
TOTAL WAGES SHOULD
SOCIAL SECURITY
EMPLOYEE NAME
TOTAL WAGES
HAVE REPORTED FOR
DIFFERENCES
ACCOUNT NUMBER
(First, Middle Initial, Last Name)
PREVIOUSLY REPORTED
QUARTER
TOTAL of this page OR total for all pages attached.
FOR DEPARTMENT USE ONLY
EXAMINER
DATE
REVIEWER
DATE
ORIGINATING UNIT
CD
BN
SN
PMT
OP
DE 938SEF Rev. 11 (7-14) (INTERNET)
Page 1 of 2
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