This chapter discusses all the changes that can occur to an account.
2.1 Acquisitions by Established Accounts
2.1.1 Acquisitions Documentation - Minimum Requirements
2.1.2 Acquisitions without Form C-38
2.1.3 Acquisitions with Form C-38
2.1.4 Requests Confirming Acquisitions
2.1.5 Acquisitions on Predecessor Account
2.1.6 Acquisitions on the Successor Account
2.1.7 Acquisitions Staff Leasing Company
2.1.8 Acquisition with Accounts in Bankruptcy
2.2 Address, Telephone Number Changes and Inactivations
2.2.1 Address and Telephone Number Changes Screen
Usage
2.2.2 Address and Telephone Number Changes Documentation
2.2.3 Address Changes Lines 1 through 6
2.2.4 Inactivations Documentation
2.2.5 Address Changes & Inactivations SNC
Use
2.2.6 Address Change Mistakes SNC Screen
2.2.7 Inactivation Mistakes SNC Screen
2.2.8 Address Changes & Inactivations by Telephone
2.2.9 Inactivation Reason Codes
2.2.10 Address Changes & Inactivations on STA
2.2.11 Inactivations on SNC of Accounts with Inactivation
Date
2.2.12 Address Changes
2.2.13 Address Changes Foreign Addresses
2.2.14 Foreign Addresses STA Screen
2.2.15 Foreign Addresses Form C-10
2.3.1 Amending Final Wages Date No Successor
2.3.2 Amending Final Wages Date - No Transfer
2.3.3 Amending Final Wages Date - Transfer
2.3.4 Amending Final Wages Date - Due Dates
2.3.5 Amending Final Wages Date Investigation
2.3.6 Amending Final Wages Date STA Screen Use
2.4 Amending Predecessor/Successor Data
2.4.1 STS Screen Information
2.4.2 Documentation for Changes
2.4.3 Methods of Correction
2.4.4 Matching Transactions
2.4.5 Deleting a Predecessor or Successor EID
2.4.6 Changing a Predecessor or Successor EID when No Rate Transfer is Involved
2.4.7 Acquisitions with No Rate Transfer
2.4.8 Acquisitions with a Rate Transfer
2.4.9 Changing the Partial Designation
2.5.1 Effect on C-198 Letter (Employer Liability
Notice)
2.5.2 Basis For Amending Reopen Date
2.5.3 Amending the Reopen Date - Investigation
2.5.4 Amending Reopen Date
2.5.5 STA Screen Processing
2.7.1 Automatic Inactivation Review
2.7.2 Reviewing all Accounts that did not Process
2.7.3 Correcting Accounts for Errors Found
2.8.1 FTC Screen Comments When to Enter
2.8.2 FTC Screen Comments Abbreviations
2.8.3 FTC Screen Comments Brevity
2.8.4 FTC Screen Comments Identifying
2.8.5 FTC Screen Comments Reviewing
2.8.6 CDC Screen Comments Reviewing
2.8.7 FTC Screen Comments Adding
2.8.8 FTC Screen Comments Changing
2.8.9 FTC Screen Comments Deleting
2.9.1 Established in Error Defined
2.9.2 Established in Error - One Account
2.9.3 Established in Error - Two Accounts (Duplicate)
2.9.4 Established in Error - Account Closed
2.9.5 Established in Error - With a Predecessor
2.10 Federal Identification Numbers (FEINs)
2.10.1 Reasons for Changes to a Federal ID
Number
2.10.2 Adding/Changing a Federal ID Number
2.10.3 Deleting a Federal ID Number
2.10.4 Federal ID Numbers 9+ Digits
2.10.5 Federal ID Numbers In Memory
2.10.6 Federal ID Number Changes
Incoming Calls
2.10.7 Federal ID Number Changes
Outgoing Calls
2.10.8 Federal ID Number Changes
Written Documentation
2.11 Liability Changes & Ownership Changes
2.11.1 Liability Changes - First Wages Date
2.11.2 Liability Changes - Subject Date
2.11.3 Liability Changes - Subject Section
2.11.4 Liability Changes - 201.021 to 201.022
2.11.5 Liability Changes - 201.021 to 201.023
2.11.6 Liability Changes - 201.022 to 201.021
2.11.7 Liability Changes - Employment Type
2.11.8 Liability Changes - Farm & Ranch
2.12 Multiple Predecessors/Successors
2.12.1 Processing Transactions
2.12.2 STA Screen Processing
2.12.3 C-10 Processing Multiple Predecessors/Successors
2.13.1 Processing Written Authorizations
2.13.2 Criteria for Approval
2.13.3 Approvable Written Authorizations
2.13.4 Unapprovable Written Authorizations
2.13.5 Special Situations
2.13.6 Processed under Wrong Account Number
2.13.7 Revocation of Written Authorization
2.13.8 Revocation Approvable
2.13.9 Revocation
not Approvable
2.14 Changing from Taxed to Reimbursing
2.14.1 C-6A Notification Deadlines
2.14.2 Reimbursing Dates & Time Limits
2.14.3 Notification on Unofficial/Official Forms
2.14.4 Reimbursing Account Numbers & Ownership Types
2.14.5 Taxed Account Established in Error - Electing to become Reimbursing
2.14.6 Existing Tax Account Changing to Reimbursing
2.15.1 Basis for Reopening Accounts
2.15.2 Reopening Where Experience Has Transferred
2.15.3 Reopen Under Same Employment Type
2.15.4 Reopen Under Different Employment Type
2.15.5 Reopen Account Suspended in Error
2.15.6 Reopening Established in Error Accounts
2.15.7 Reopening Terminated Accounts
2.15.8 Reopens 201.022 Liability No Employment
2.18 Styling Accounts and Liability Issues of Accounts
2.18.1 Sole Proprietor/Individual
2.18.2 Partnerships, LLP, LTDs & Joint Ventures
2.18.3 Corporations, PCs, PAs, LLCs & PLLCs
2.18.4 Estates
2.18.5 Trust
2.18.6 City, County or Political Subdivision
2.18.7 DBA Line 3
2.18.8 Employer Addresses
2.18.9 Code 1
2.18.10 City/State/Zip Code Line 6
2.19.1 Changes to Suspend Information
2.19.2 Changes to Reopen Information
2.19.3 Changes to Suspend & Reopen Information
2.20 Changing from Reimbursing to Taxed
2.20.1 C-6F Notification Deadlines
2.20.2 Taxed Dates & Time Limits
2.20.3 Notification on Unofficial/Official Forms
2.20.4 Taxed Account Numbers & Ownership
Types
2.20.5 Reimbursing Account Changing to Taxed
2.20.6 Reimbursing Political Subdivision to Taxed
Political Subdivision
2.20.7 Reimbursing 501(c)(3) Non-Profit to Taxed
501(c)3) Non-Profit
2.21.1 Termination by Employer
2.21.2 Termination by Commission
2.21.3 Termination - Loss of Experience
2.21.4 Deleting Erroneous Termination
2.21.5 Correcting Erroneous Termination
2.22.1 Quarterly Report outside Liability Dates
2.22.2 Status Procedures
2.22.3 Pending/Not Liable C3A Assignments
2.22.4 Liable Inactive/Terminated Accounts
2.22.5 Zero Reports
2.22.6 Reports Posted Outside Liability
2.22.7 Error Accounts
2.22.8 Liable Active Accounts
2.22.9 Supplemental Reports
2.22.10 Special Situations
