Homepage Blank Georgia Dol 3C Form
Outline

The Georgia Dol 3C form serves a crucial role in the management of employer wage reporting within the state. This form is specifically designed to either report new wages that were not included in previous submissions or to correct inaccuracies in wages that were initially reported on the Employer’s Quarterly Tax and Wage Report, known as Form DOL-4. Employers must fill out this form with precise information, including their DOL Account Number, the total tax rate, and the federal identification number. Additionally, the form requires detailed entries of both taxable and non-taxable wages, as well as corrections to individual employee wage reports. Sections of the form guide users through the process of reporting adjustments, ensuring that any increases or decreases in total wages and taxes are accurately documented. Furthermore, employers are instructed to submit this form without staples or copies and to use black ink for clarity. The completed form must be mailed to the appropriate department within the Georgia Department of Labor, facilitating timely updates to wage records and compliance with state regulations.

Sample - Georgia Dol 3C Form

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3. Taxable Wage Corrections .........
1. Total Reportable Gross Wage
Corrections ....................
2. Non-Taxable Wage Corrections .....
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DOL Account Number
Mail Completed Form To:
GDOL - Employer Accounts, Room 752
148 Andrew Young International Blvd., N.E.
Atlanta, Georgia 30303-1751
Phone: (404) 232-3245
For Department Use Only
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M M D D Y Y Y Y
Date Received
Wage
Investigation
Supplemental
Correction
Federal I.D. Number
Qtr / Yr
/
Q Y Y Y Y
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Employer Name, Address and E-mail Address
Total Tax Rate
/ /
M M D D Y Y Y Y
End Date
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Increase Decrease
Submitted By
Title Date Phone
( )
Social Security No. Employee’s Full Name
Reported Corrected Reported Corrected
Pages
Total Reportable Gross Wages
Taxable Wages
Corrected Summary of Total Reportable Gross Wages Corrected Summary of Taxable Wages
Explanation
Individual Quarterly Wages Reported And Corrected
DOL-4N, Item 2
Total Reportable Gross Wages
DOL-4N, Item 3
Non-Taxable Wages
PLEASE INCLUDE YOUR DOL
ACCOUNT NUMBER ON ALL CHECKS
AND CORRESPONDENCE
DOL-4N, Item 4
Taxable Wages
4. Contribution Tax on Corrections
5. Admin Assessment on Corrections
6. Interest on Lines 4 & 5
7. Additional Tax or Credit Due
*00301*
00301
Totals
SECTION E
SECTION D
SECTION A
SECTION B
SECTION C
Page of
REPORT TO ADD NEW WAGES
AND/OR CORRECT REPORTED WAGES
Electronic Form Processing - DO NOT STAPLE OR SUBMIT COPIES - Use Black Ink
GEORGIA
DEPARTMENT OF LABOR
DOL - 3C
(R-9/14)
INSTRUCTIONS FOR COMPLETING FORM DOL-3C
“REPORT TO ADD NEW WAGES AND/OR CORRECT REPORTED WAGES”
The form is designed to: (1) correct previously reported wages and/or (2) report wages of individuals who were omitted from the original
Employers Quarterly Tax and Wage Report, Form DOL-4N. Complete one or more of these forms separately for each quarterly
report that is to be corrected.
SECTION A
Enter the DOL Account Number, Total Tax Rate (Contribution plus Administrative Assessment), quarter and 4-digit year,
quarter ending date, Federal I.D. Number, Employer Name, Address and E-mail Address.
SECTION B
Enter the amounts as originally reported on lines 2, 3 & 4 of the Employers Quarterly Tax and Wage Report, Form DOL-4N being cor-
rected. Taxable wages in Georgia for 2012 and prior years is the rst $8,500 paid per employee per year. Taxable wages beginning 2013
is $9,500.
SECTION C
Enter the following information:
9 digit Social Security Number(s)
Full Last Name(s) and Full First Name(s) of any employee(s) omitted or incorrectly reported on the original report
Total reportable gross wages reported for the employee(s) and the corrected amount of total reportable gross wages
Taxable wages as originally reported and the corrected amount of taxable wages
Add
All entries in the Total Reportable Gross Wages Reported column and enter total
All entries in the Total Reportable Gross Wages Corrected column and enter total
All entries in the Taxable Wages Reported column and enter total
All entries in the Taxable Wages Corrected column and enter total
If more than one form is submitted for the same quarter, each form should include the totals for that form only.
SECTION D
Line 1: Enter the difference between the reported Total Reportable Gross Wages and the corrected Total Reportable Gross Wages from
Section C as either an increase or decrease, if applicable.
Line 2: Enter the difference in the Corrected Non-Taxable Wages and the previously reported Non-Taxable Wages from
Section B as either an increase or decrease, if applicable.
Line 3: Enter the difference between the Total Taxable Wages from Section B and the corrected Total Taxable Wages from
Section C as either an increase or decrease, if applicable.
Line 4: Multiply the Taxable Wage amounts in the increase and/or decrease column on Line 3 by the contributory tax rate for
the quarter.
Line 5: Multiply the Taxable Wage amounts in the increase and/or decrease column on Line 3 by the administrative assessment tax rate
for the quarter.
Line 6: Multiply the total tax due (Lines 4 +5 increase column only) by one and one-half percent (1 ½ %) per month or fraction of a
month calculated from the due date until paid. Interest is not applicable on the tax amount in the decrease column.
Line 7: Enter the total of the increase column for Lines 4 through 6, minus the total of the decrease columns for Lines 4 and 5. If the
total reects an increase in tax due, submit payment to Georgia Department of Labor. If paying by check, please include your
Georgia DOL Account Number on your check. A decrease may result in a credit to your account.
SECTION E
To adjust total reportable gross wages, the amount of increase should be added to the amount entered in Item 2 in Section B or the
amount of decrease should be subtracted from Item 2 in Section B. The result of the addition or subtraction should be entered as Cor-
rected Summary of Total Reportable Gross Wages.
To adjust taxable wages, the amount of increase should be added to the amount entered in Item 4 in Section B or the amount of decrease
should be subtracted from Item 4 in Section B. The result of the addition or subtraction should be entered as Corrected Summary of Tax-
able Wages.
Enter your explanation of the adjustment in the space provided.
Enter your Name on the “Submitted By” line, Title, Date, and Telephone Number and return as indicated on the front of the form.
DOL - 3C (R-3/14)

Form Information

Fact Name Details
Purpose The DOL-3C form is used to report new wages and correct previously reported wages for employees.
Governing Law This form is governed by Georgia state labor laws, specifically related to wage reporting and unemployment insurance.
Submission Guidelines Forms must be completed in black ink and should not be stapled or submitted with copies.
Mailing Address Completed forms should be mailed to the Georgia Department of Labor at 148 Andrew Young International Blvd., N.E., Atlanta, GA 30303-1751.
Sections Overview The form consists of several sections, including employer information, wage corrections, and a summary of total wages.
Taxable Wage Limits For 2013 and beyond, the taxable wage limit is $9,500 per employee per year; for 2012 and prior, it was $8,500.
Interest on Corrections If there is an increase in tax due, interest is charged at 1.5% per month on the amount owed.

Detailed Guide for Filling Out Georgia Dol 3C

Completing the Georgia DOL 3C form is a straightforward process, but it requires careful attention to detail. After filling out the form, it is essential to submit it to the Georgia Department of Labor for processing. Ensure that all information is accurate to avoid delays in corrections or updates to your wage reports.

  1. Begin by writing in the Employer Name, Address, and E-mail Address in Section A.
  2. Enter your DOL Account Number.
  3. Fill in the Total Tax Rate, which includes both Contribution and Administrative Assessment.
  4. Specify the Quarter and Year for which you are reporting (e.g., Q1 2023).
  5. Provide the Quarter Ending Date in the format MM/DD/YYYY.
  6. Input your Federal I.D. Number.
  1. In Section B, report the amounts as originally listed on lines 2, 3, and 4 of the Employer’s Quarterly Tax and Wage Report (Form DOL-4).
  2. Proceed to Section C. Enter the Social Security Numbers and Names of employees that were omitted or incorrectly reported.
  3. Document the Page Number where these employees were originally reported.
  4. For each employee, record the Total Wages Reported and the Corrected Total Wages.
  5. Also, enter the Taxable Wages Reported and the Corrected Taxable Wages.
  6. At the end of Section C, total the reported and corrected wages.
  1. In Section D, calculate and enter the differences for the following:
    • Line 1: Total GROSS WAGE Corrections (increase or decrease).
    • Line 2: Non-Taxable Wage Corrections (increase or decrease).
    • Line 3: Taxable Wage Corrections (increase or decrease).
  2. For Line 4, calculate the Contribution Tax on Corrections based on the taxable wages.
  3. For Line 5, calculate the Administrative Assessment on Corrections.
  4. Line 6 requires computing interest on the total tax due from Lines 4 and 5.
  5. Line 7 is the total of Lines 4 through 6. If this reflects an increase, prepare a check to the Georgia Department of Labor.
  1. In Section E, adjust the total wages by adding or subtracting the increase or decrease from Item 2 in Section B.
  2. Adjust the taxable wages similarly by referencing Item 4 in Section B.
  3. Provide an explanation for the adjustments in the designated space.
  4. Finally, fill out the Submitted By line with your name, Title, Date, and Phone Number.
  5. Mail the completed form to the address provided on the front of the form.

Obtain Answers on Georgia Dol 3C

  1. What is the purpose of the Georgia DOL 3C form?

    The Georgia DOL 3C form is used to correct previously reported wages or to report individuals who were omitted from the original Employer’s Quarterly Tax and Wage Report (Form DOL-4). It ensures that the records are accurate and up-to-date.

  2. Who should complete the DOL 3C form?

    This form should be completed by employers who need to amend their wage reports. If you realize that you have made an error in your previous filings or have missed reporting an employee, you must fill out this form to correct those mistakes.

  3. What information is required in Section A?

    In Section A, you need to provide:

    • Your DOL Account Number
    • Total Tax Rate
    • Quarter and Year
    • Quarter Ending Date
    • Federal I.D. Number
    • Employer Name, Address, and Email
  4. How do I report corrections for individual employees?

    In Section C, enter the Social Security Numbers and names of the employees whose wages need correction. Include the total wages reported and the corrected amounts for both total and taxable wages. Make sure to total these amounts at the end of the section.

  5. What should I do if my corrections result in a tax increase?

    If your corrections lead to an increase in tax due, you will need to make a payment. Calculate the additional tax based on the corrected taxable wages and include your Georgia DOL Account Number on your check made payable to the Georgia Department of Labor.

  6. Is there a penalty for late corrections?

    While there may not be a direct penalty for submitting corrections late, interest will accrue on any additional taxes owed. The interest rate is one and one-half percent (1.5%) per month from the due date until paid.

  7. How do I submit the completed DOL 3C form?

    After completing the form, mail it to the Georgia Department of Labor at the address provided on the form. Ensure that you do not staple or submit copies, and use black ink for clarity.

  8. What if I have further questions about the DOL 3C form?

    If you have additional questions or need assistance, you can contact the Georgia Department of Labor at (404) 232-3245. They can provide guidance on completing the form and any other related inquiries.

  9. Can I make corrections for multiple quarters on one form?

    No, you must complete one form for each quarterly report that requires corrections. This ensures that each quarter is accurately documented and processed separately.

Common mistakes

Filling out the Georgia DOL 3C form can be straightforward, but many people make mistakes that can lead to delays or complications. One common error is failing to provide the DOL Account Number. This number is crucial for identifying your account with the Department of Labor. Without it, your submission may not be processed correctly.

Another frequent mistake is neglecting to enter the correct Federal I.D. Number. This number is essential for tax purposes and helps to ensure that the information submitted matches the employer's records. If this number is incorrect, it can result in significant issues down the line.

Many individuals also overlook the importance of accurately reporting wages in Section C. In this section, it’s vital to ensure that both the reported and corrected wages are clearly stated. Errors in these figures can lead to incorrect tax assessments and potential penalties.

Additionally, some people forget to include the total wages and taxable wages totals on each page if multiple forms are submitted. This oversight can create confusion for the Department of Labor and may delay the processing of your form. Always double-check that totals are clearly marked and accurate.

Another mistake occurs when individuals do not provide an explanation for the corrections. Section E requires an explanation for adjustments made. Failing to include this information can result in your form being returned or rejected, as the Department of Labor needs to understand the reasons for the changes.

Finally, some people neglect to sign and date the form. This is a critical step that confirms the authenticity of the submission. Without a signature and date, the form may not be considered valid, leading to further complications. Always ensure that the form is fully completed before submission.

Documents used along the form

The Georgia DOL 3C form is essential for employers looking to correct or add wages previously reported. Alongside this form, several other documents may be necessary for proper reporting and compliance with state regulations. Here is a list of forms that are often used in conjunction with the DOL 3C form, each serving a specific purpose.

  • DOL-4: This is the Employer's Quarterly Tax and Wage Report. Employers use it to report wages paid to employees and the corresponding taxes owed for each quarter. It serves as the primary document for wage reporting.
  • DOL-4N: This form is the Employer's Quarterly Tax and Wage Report for Non-Profit Organizations. Non-profits use it to report wages and taxes, ensuring compliance with specific regulations applicable to their status.
  • DOL-1: This is the Employer's Registration Form. New employers must complete this form to register with the Georgia Department of Labor. It collects essential information about the business and its operations.
  • DOL-5: This form is used to report a change in ownership or business structure. It is important for maintaining accurate records with the Department of Labor, especially during transitions.
  • DOL-6: This is the Employee's Wage Report. Employees may use this form to report discrepancies in their wages or to provide additional information regarding their employment status.
  • DOL-7: This form is used for the Employer's Annual Tax Report. It summarizes the total wages and taxes for the year, providing a comprehensive overview of the employer's tax obligations.
  • DOL-8: This is the Employer's Tax Rate Notice. Employers receive this notice annually, detailing their tax rate based on the previous year's experience with unemployment claims.
  • W-2 Form: This federal form reports an employee's annual wages and the taxes withheld. Employers must provide this form to employees by January 31 each year, ensuring compliance with IRS regulations.
  • 1099 Form: Used for reporting income paid to independent contractors. If a business hires contractors, this form is necessary to report payments made throughout the year.

Using these forms in conjunction with the Georgia DOL 3C ensures that employers maintain accurate records and comply with state and federal regulations. Each document plays a crucial role in the overall reporting process, helping to prevent errors and facilitate smooth operations.

Similar forms

The Georgia DOL 3C form is crucial for reporting wage corrections and additions to the Department of Labor. It shares similarities with several other forms used in wage reporting and tax adjustments. Here are six documents that are comparable to the Georgia DOL 3C form:

  • Form DOL-4: This form is the Employer’s Quarterly Tax and Wage Report. It serves as the primary document for reporting wages and taxes to the Georgia Department of Labor. The DOL-3C is used to correct or add to the information initially reported on this form.
  • Form 941: This is the Employer's Quarterly Federal Tax Return. Like the DOL-3C, it is used to report wages paid and taxes withheld. Employers can adjust figures on this form to ensure accurate federal tax reporting, similar to how the DOL-3C corrects state wage reports.
  • Form W-2: This document reports an employee's annual wages and the taxes withheld. If corrections are necessary for wages reported on a W-2, a W-2c (corrected W-2) is filed, akin to how the DOL-3C corrects previously reported wages.
  • Form 1099-MISC: Used for reporting payments made to independent contractors, this form can also require corrections. If a mistake is found, a 1099-MISC correction is filed, similar to the adjustments made with the DOL-3C.
  • Form 720: This is the Quarterly Federal Excise Tax Return. Although it focuses on excise taxes rather than wages, it requires accurate reporting, and corrections can be submitted, paralleling the function of the DOL-3C in ensuring correct wage reporting.
  • Form 1095-C: This form is used to report health coverage offered by applicable large employers. If inaccuracies are discovered, corrections can be made using Form 1095-C. This process is similar to the adjustments made with the DOL-3C for wage reporting.

Each of these forms plays a vital role in ensuring accurate financial reporting and compliance with tax obligations. Understanding their similarities helps clarify the importance of the Georgia DOL 3C form in the broader context of wage and tax reporting.

Dos and Don'ts

When filling out the Georgia DOL 3C form, there are some important do's and don'ts to keep in mind. Following these guidelines can help ensure your submission is accurate and processed smoothly.

  • Do use black ink to fill out the form. This ensures that your information is clear and legible.
  • Do double-check all entries for accuracy before submitting. Mistakes can lead to delays or complications.
  • Do include your DOL Account Number on all checks and correspondence related to the form. This helps the department match your payment to your account.
  • Do mail the completed form to the specified address without staples or copies. This prevents any processing issues.
  • Don't forget to report all wages accurately. Omitting information can lead to penalties or incorrect tax assessments.
  • Don't submit the form without your signature and other required details. An incomplete form may be rejected.
  • Don't use any other color ink besides black. Other colors may not be processed correctly.
  • Don't wait until the last minute to submit the form. Timely submission can help avoid late fees and complications.

Misconceptions

Misunderstandings about the Georgia DOL 3C form can lead to errors in reporting wages. Here are nine common misconceptions:

  1. The form can be submitted with staples. The instructions clearly state that the form should not be stapled or submitted with copies.
  2. All corrections can be made on a single form. Each quarterly report that needs correction must be completed on a separate form.
  3. It is unnecessary to include the DOL Account Number. The DOL Account Number is essential and must be entered in Section A of the form.
  4. Taxable wages have remained the same over the years. The taxable wage limit changed from $8,500 to $9,500 starting in 2013.
  5. Corrections do not require detailed explanations. An explanation of the adjustments must be provided in Section E.
  6. Interest is charged on all corrections. Interest is only applicable if there is an increase in tax due; it does not apply to decreases.
  7. Only the corrected amounts need to be reported. Both reported and corrected amounts must be included for clarity and accuracy.
  8. Submitting the form late incurs no penalties. Late submissions may lead to penalties or interest charges, depending on the situation.
  9. The form can be submitted via email or fax. The completed form must be mailed to the designated address provided in the instructions.

Understanding these misconceptions can help ensure accurate wage reporting and compliance with Georgia's Department of Labor requirements.

Key takeaways

The Georgia Dol 3C form is essential for correcting wage reports submitted to the Department of Labor. Below are key takeaways regarding its use and completion:

  • Purpose: The form serves to correct previously reported wages or to report individuals omitted from the original Employer’s Quarterly Tax and Wage Report, Form DOL-4.
  • Filing Instructions: Do not staple or submit copies of the form. Use black ink for all entries.
  • Section A Requirements: Include your DOL Account Number, Total Tax Rate, quarter and year, ending date, and Federal I.D. Number.
  • Wage Reporting: Enter the amounts as originally reported on the DOL-4 form in Section B, including taxable and non-taxable wages.
  • Employee Information: In Section C, provide Social Security Numbers and names of employees whose wages are being corrected, along with the original and corrected wage amounts.
  • Tax Calculations: Section D requires calculations for any increases or decreases in total and taxable wages, along with applicable contributions and interest.
  • Final Summary: In Section E, summarize the corrected total and taxable wages, and provide an explanation for the adjustments made.

Accurate completion of the Georgia Dol 3C form is crucial for maintaining compliance with state wage reporting requirements.