Homepage Blank Uc 2 Connecticut Form
Outline

The UC-2 Connecticut form plays a crucial role in ensuring that employers accurately report and correct their payroll information. This form is specifically designed for making corrections to both the Employer Contribution Return and the Employee Quarterly Earnings Report. If an employer discovers an error in previously submitted wage reports, the UC-2 form provides a structured way to amend those mistakes. It is important to note that each correction must be filed separately for each quarter, and the form should only list employees whose wages are being corrected. Employers should refrain from using this form to address issues related to social security numbers or employee names; instead, a detailed letter should be sent to the Department of Labor explaining the nature of the correction. The UC-2 form consists of several sections that require specific information, including registration numbers, contribution rates, and wage details, all of which help the Department of Labor process the corrections efficiently. Completing the form accurately is essential, as it not only impacts the employer’s tax obligations but also ensures compliance with state regulations.

Sample - Uc 2 Connecticut Form

FORM CONN UC-5A (CORR) (Rev. 3/18)

CORRECTION OF EMPLOYEE QUARTERLY EARNINGS REPORT

PLEASE READ INSTRUCTIONS BELOW FOR FILING REQUIREMENTS AND EXPLANATION OF ITEMS

CONN.

REG. NO.:

QUARTER

EMPLOYER TRADE NAME:

YEAR

CONNECTICUT DEPARTMENT OF LABOR EMPLOYER TAX ACCOUNTING UNIT 200 FOLLY BROOK BOULEVARD WETHERSFIELD, CT 06109-1114

TOTAL PAGES ON THIS REPORT INCLUDING CONTINUATION SHEETS:

TYPE OR PRINT

LIST ONLY THOSE EMPLOYEES WHOSE WAGES ARE BEING CORRECTED.

1.EMPLOYEE SOCIAL SECURITY NUMBER

2.NAME OF EMPLOYEE

FIRST INITIAL, LAST NAME

3.WAGES AS LISTED ON ORIGINAL REPORT

4.CORRECT AMT. OF WAGES

5. INCREASE

6. DECREASE

DO NOT WRITE IN THIS SPACE

WAGE RECORD

CORRECTED_______________

7.TOTAL FOR THIS PAGE

8.TOTAL FOR THIS REPORT

INSTRUCTIONS

This form is a Quarterly Combination Correction for to be used to correct an EMPLOYER CONTRIBUTION RETURN (Form Conn. UC-2) and EMPLOYEE QUARTERLY EARNINGS REPORT (Form UC-5A), which you have previously filed with this department. Submit the original and keep a copy for your files. A separate form must be submitted for each quarter in which there is a correction to be made.

DO NOT USE these forms to correct social security numbers or employee names. Please submit a detailed letter on your company letterhead explaining the correction addressed to the DEPARTMENT OF LABOR, EMPLOYER TAX ACCOUNTING UNIT, 200 FOLLY BROOK BLVD., WETHERSFIELD, CT 06109-1114.

 

HOW TO PREPARE FORM CONN. UC-5A (CORR.)

Heading:

Enter your Connecticut Registration Number, Quarter/Year, and Employer Trade Name. Enter the total pages on this

 

report, including Continuation Sheets.

LIST ONLY EMPLOYEES WHOSE WAGE ARE BEING CORRECTED.

1.Enter employees’ Social Security Numbers

2.TYPE or PRINT the name of each employee

3.Enter the Employees’ Wages as listed on original Employee Quarterly Earnings Report.

4.Enter the Employees’ Correct Wages.

5.If the difference in Item 3 and 4 is an increase, enter difference here.

6.If the difference in Item 3 and 4 is a decrease, enter the difference here.

7.Enter the Totals for this page in Column 5 and Column 6.

8.Enter the totals for this sheet and all Continuation sheets attached.

If there is not enough space to list all employees on form Conn. UC-5A (Corr.) then a Continuation sheet may be used. The

Continuation Sheet should be on 8½”X11” paper showing employer’s name and tax registration number. Each page must show a page number beginning with page 2, following the format of page 1.

IF YOU FILED YOUR ORIGINAL RETURN WITH ZERO GROSS WAGES PLEASE CHECK HERE.

PAGE 1 OF 2

PAGE 2 OF 2

FORM CONN. UC-2 (CORR) (Rev. 3/18)

CORRECTION OF

EMPLOYER CONTRIBUTION RETURN

PLEASE COMPLETE BOTH PAGES OF THIS RETURN

QUARTER

 

 

 

YEAR

 

 

 

 

 

CONN. REG. NO.:

CORPORATE NAME OR

TRADE NAME

CONNECTICUT DEPARTMENT OF LABOR EMPLOYER TAX ACCOUNTING UNIT 200 FOLLY BROOK BOULEVARD WETHERSFIELD, CT 06109-1114

Pay Online at: www.ct.gov/doltax

ADDRESS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COLUMN A

 

COLUMN B

COLUMN C

 

COLUMN D

 

 

 

 

 

ORIGINAL

 

CORRECTED

INCREASE

 

DECREASE

1

CONTRIBUTION RATE

%

 

RETURN

 

RETURN

(Difference between Column

 

(Difference between Column

 

 

 

 

 

 

 

 

See original return filed for contribution rate.

 

(Enter below amounts

 

 

 

A and Column B when

 

A and Column B, when

 

 

reported on original return for

 

 

 

Column B is larger)

 

Column B is smaller)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

corresponding items)

 

 

 

 

 

 

 

 

 

2

TOTAL GROSS WAGES PAID TO ALL EMPLOYEES FOR WORK

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PERFORMED IN CONNECTICUT THIS QTR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

TOTAL GROSS WAGES PAID DURING THIS QUARTER TO EACH

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMPLOYEE IN EXCESS OF THE LIMITATION FOR THE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CALENDAR YEAR

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

TOTAL TAXABLE WAGES-(ITEM 2 MINUS ITEM 3). ENTER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DIFFERENCE BETWEEN COL. A AND B IN COL. C OR D.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

CONTRIBUTION OR CREDIT DUE: SEE INSTRUCTIONS BELOW.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

INTEREST DUE. IF CORRECTION RESULTED IN AN INCREASE IN CONTRIBUTION (LINE 5, COLUMN C), ENTER INTEREST

 

 

 

**********

 

 

 

 

 

DUE IN COLUMN C. SEE INSTRUCTIONS BELOW.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

IF INCREASE IN CONTRIBUTIONS DUE (ITEM 5C), ENTER PENALTY DUE, IF ANY, IN COLUMN C. SEE INSTRUCTIONS

 

 

 

**********

 

 

 

 

 

BELOW.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

TOTAL ADDITIONAL AMOUNT DUE – SUM OF ITEMS 5C, 6C AND 7C. PAY ONLINE AT: WWW.CT.GOV/DOLTAX

 

 

 

**********

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9EXPLAIN REASON FOR CORRECTION

PHONE NUMBER (

)

TITLE

DATE

HOW TO PREPARE FORM CONN. UC-2 (CORR.)

HEADING: Enter QUARTER/YEAR, Connecticut Registration Number, Employer Trade Name, Name of Owners, Partners, or Corporate name (if other than trade name) and your Mailing address

Item 1: Contribution Rate enter Contribution Rate for this quarter. If Rate has been corrected, use Corrected Rate.

Item 2: Enter Column “A” the Gross Wages Listed on the Original Return. Enter in Column “B” the correct amount of Gross Wages. If

Column “B” is larger than Column “A”, enter the difference in Column “C”. If Column “B” is smaller than Column “A”, enter the difference in Column “D”.

Item 3: Excess Wages Wages paid during quarter in excess of the limitation for the calendar year. Enter the Column “A” excess wages as listed on original Return. Enter in Column “B” the correct amount of Excess Wages. Enter the Difference between Columns “A” and “B” in appropriate Column “C” or “D”.

Item 4:

Item 5:

Item 6:

Item 7:

Item 8: Item 9:

Item 10:

Item 2 minus Item 3

Enter in Column “A” the taxable Wages subject to contributions as listed on the Original Return.

Enter in Column “B” the correct amount of Taxable Wages subject to contributions. Enter difference between Columns “A” and “B” in the appropriate Column “C” and “D”.

Enter in Column “A” the Contributions listed on the Original Return. Enter in Column “B” the amount of Contributions due on corrected wages by multiplying Item 4B by the Contribution rate in Item 1. If Column “B” is larger than Column “A”, it represents Additional Contributions Due, and the difference should be entered in Column “C” (INCREASE). IF Column “B” is less than Column “A”, it represents an Overstatement of Contributions and the difference should be entered in Column “D”

(DECREASE). If a DECREASE, a refund may be issued, if applicable.

Enter in Column “C” the interest due on the additional contributions due. Multiply item 5C by the appropriate interest rate. One percent interest is charged for each month, or part thereof, that this return is filed late. Example: If the quarter being filed is the first quarter, the due date is April 30. Beginning May 1st , calculate 1% interest due. On June 1, 2% interest; on July 1, 3% interest; etc. If it is a second quarter return, interest begins to accrue August 1st; for a 3rd quarter return, November 1st; and for a 4th quarter return, February 1st .

Enter in Column “C” any penalty on the additional contributions due. A penalty of ten percent (10%) or fifty dollars ($50), whichever is greater, is assessed if the balance of contributions due is not paid within thirty days of the due date. Penalty dates: 1st quarter —June 1st; 2nd quarter—September 1st; 3rd quarter—December 1st; and 4th quarter—March 1st. Note: penalty may not be due if it was already assessed on the original return. Please call the Employer Tax Accounting Unit (860)263-6470 for any necessary clarification.

Enter the total Amount due (the Sum of Items “5C”, “6C” and “7C”). Pay online at: www.ct.gov/doltax

Explain the reason for Correction fully. If additional space is required, attach a letter furnishing all facts and refer to the letter in this space.

This correction return must be signed by a responsible and duly authorized person and mailed to the address listed above. Any payment due, however, must be made online at www.ct.gov/doltax.

Form Information

Fact Name Details
Form Purpose The UC-2 Connecticut form is used to correct previously filed Employer Contribution Returns and Employee Quarterly Earnings Reports.
Governing Law This form is governed by the Connecticut General Statutes, specifically Title 31, which covers labor and employment laws.
Submission Requirement Employers must submit the original form and keep a copy for their records.
Quarterly Submission A separate form must be submitted for each quarter in which corrections are necessary.
Employee Information Only employees whose wages are being corrected should be listed on the form.
Correction Details Employers must enter both the original and corrected wages for each employee whose information is being amended.
Continuation Sheets If there is insufficient space on the form, employers can use continuation sheets, which must be formatted correctly.
Interest and Penalties Interest may accrue on additional contributions due, and penalties can be assessed for late payments.
Reason for Correction Employers are required to explain the reason for the correction in detail on the form.
Authorized Signature The correction return must be signed by a responsible and duly authorized person before submission.

Detailed Guide for Filling Out Uc 2 Connecticut

Filling out the UC-2 Connecticut form requires careful attention to detail. After completing the form, it is essential to submit the original while keeping a copy for your records. Each quarter necessitates a separate form if corrections are needed. Ensure that any corrections do not involve social security numbers or employee names; instead, provide a detailed letter explaining the corrections to the Department of Labor.

  1. Gather Information: Collect all necessary details, including your Connecticut Registration Number, quarter/year, and employer trade name.
  2. Complete the Heading: Fill in the Connecticut Registration Number, Quarter/Year, Employer Trade Name, and the total number of pages, including any continuation sheets.
  3. List Employees: Enter only the employees whose wages are being corrected. Include their Social Security Numbers and type or print their names.
  4. Enter Wages: Record the employees’ wages as listed on the original Employee Quarterly Earnings Report and their corrected wages.
  5. Calculate Differences: If the corrected wage is higher, note the difference in the appropriate column. If it is lower, enter that difference in the designated column.
  6. Calculate Totals: Sum the totals for this page in Columns 5 and 6. If necessary, use a continuation sheet for additional employees.
  7. Complete the UC-2 Section: Fill out the heading for the UC-2 form, including the quarter/year, registration number, and employer name.
  8. Input Contribution Rate: Enter the contribution rate for the quarter and record the gross wages listed on the original return alongside the corrected amounts.
  9. Detail Excess Wages: Indicate any excess wages for the quarter and the corresponding corrected amounts.
  10. Calculate Taxable Wages: Enter the taxable wages subject to contributions, both original and corrected, and calculate the differences.
  11. Enter Contributions: Record the contributions from the original return and calculate the corrected contributions based on the corrected taxable wages.
  12. Assess Interest and Penalties: Calculate any interest due on additional contributions and any penalties that may apply.
  13. Final Amount Due: Sum the amounts due and prepare for payment online.
  14. Explain Corrections: Provide a detailed explanation for the corrections made. If more space is needed, attach a letter with the necessary information.
  15. Sign and Submit: Ensure the form is signed by an authorized person and mail it to the specified address. Make sure any payments are sent with the submission.

Obtain Answers on Uc 2 Connecticut

  1. What is the purpose of the UC-2 Connecticut form?

    The UC-2 form is used to correct an Employer Contribution Return. It allows employers to amend previously submitted information regarding their contributions and wages for employees. If there are any discrepancies or changes needed, this form is the appropriate method to address them.

  2. Who needs to file the UC-2 form?

    Employers who have submitted an Employer Contribution Return that requires corrections must file the UC-2 form. This includes any changes to gross wages, contribution rates, or taxable wages. Each employer should ensure that their records are accurate and up-to-date.

  3. How do I fill out the UC-2 form?

    To complete the UC-2 form, follow these steps:

    • Enter your Connecticut Registration Number, Quarter/Year, and Employer Trade Name.
    • Provide the contribution rate for the quarter.
    • List the gross wages from the original return and the corrected amounts.
    • Calculate any differences in contributions due and note them accordingly.
    • Ensure the form is signed by an authorized individual before submission.
  4. When should I submit the UC-2 form?

    The UC-2 form should be submitted as soon as you identify the need for corrections. Timely filing is crucial to avoid penalties and interest. Each quarter requiring corrections must have its own UC-2 form submitted.

  5. What if I need to correct employee names or Social Security numbers?

    Corrections to employee names or Social Security numbers cannot be made using the UC-2 form. Instead, a detailed letter should be submitted on your company letterhead to the Department of Labor, Employer Tax Accounting Unit. This letter must explain the necessary corrections.

  6. Are there any penalties for late submissions of the UC-2 form?

    Yes, penalties may apply if the UC-2 form is submitted late. A penalty of 10% of the amount due or $50, whichever is greater, can be assessed if contributions are not paid within 30 days of the due date. It is essential to submit the form and any payments promptly to avoid these penalties.

  7. Where do I send the completed UC-2 form?

    The completed UC-2 form should be mailed to the following address:

    Department of Labor, Employer Tax Accounting Unit,
    200 Folly Brook Boulevard,
    Wethersfield, CT 06109-1114.

Common mistakes

Filling out the UC-2 Connecticut form can be a complex task. Many individuals make common mistakes that can lead to delays or complications. Understanding these pitfalls can help ensure that the form is completed accurately and efficiently.

One frequent error is failing to include the correct Connecticut Registration Number. This number is essential for identifying the employer and linking the correction to the correct account. Without it, the Department of Labor may struggle to process the form, resulting in unnecessary delays.

Another mistake involves omitting the total pages on the report. The form requires the filer to indicate how many pages are included, which helps the department verify that they have received the complete submission. Neglecting this detail can lead to confusion and may cause the submission to be considered incomplete.

Many filers also mistakenly list employees whose wages are not being corrected. The instructions clearly state to list only those employees with corrected wages. Including others can complicate the review process and may lead to the form being rejected.

Inaccurate entries in the wage columns are another common issue. Filers may accidentally enter the wrong amounts for both original and corrected wages. Such discrepancies can trigger further inquiries and potentially result in penalties if the corrections are not adequately justified.

Moreover, some individuals overlook the requirement to provide a detailed explanation for the correction. This explanation must be clear and thorough, as it helps the Department of Labor understand the reasons behind the changes. A vague or missing explanation can lead to additional questions and a longer processing time.

Another mistake is failing to sign the form. The correction return must be signed by a responsible and authorized person. A missing signature can render the submission invalid, necessitating a resubmission and further delays.

Additionally, filers sometimes neglect to calculate the differences in wages correctly. When the corrected wages differ from the original, it is crucial to accurately reflect those differences in the appropriate columns. Errors in these calculations can lead to incorrect contributions being reported.

Another common oversight is not using a continuation sheet when necessary. If there are too many employees to list on the main form, a continuation sheet is required. Failing to include this can result in incomplete information being submitted.

Lastly, some filers do not pay attention to the deadlines associated with the form. Missing the due date can lead to penalties and interest charges. It is essential to be aware of these deadlines to avoid unnecessary costs.

By being mindful of these common mistakes, individuals can improve the accuracy of their UC-2 Connecticut form submissions. Taking the time to carefully review each section and follow the instructions can save time and prevent complications down the road.

Documents used along the form

When dealing with corrections to employee wages and employer contributions in Connecticut, it's essential to have the right forms and documents on hand. The UC-2 form is just one part of the process. Several other forms complement it, ensuring accurate reporting and compliance with state regulations. Below are five important documents you may encounter alongside the UC-2 Connecticut form.

  • Form UC-5A (Employee Quarterly Earnings Report): This form details the wages paid to employees during a specific quarter. It is crucial for reporting employee earnings accurately and must be filed alongside the UC-2 when corrections are needed.
  • Continuation Sheet: When there are more employees than can fit on the UC-5A form, a continuation sheet is used. This sheet allows employers to list additional employees whose wages are being corrected, ensuring that all necessary information is reported.
  • Detailed Letter of Explanation: This letter should accompany the correction forms when submitted. It must be on company letterhead and provide a clear explanation of the corrections being made, addressing it to the Department of Labor’s Employer Tax Accounting Unit.
  • Form UC-2 (Employer Contribution Return): This form reports the contributions due from employers based on employee wages. When corrections are made, the UC-2 form must also be submitted to reflect the accurate contribution amounts.
  • Payment Voucher: If there are additional contributions due as a result of corrections, a payment voucher may be necessary. This document facilitates the payment process to ensure that all dues are settled promptly.

Understanding these forms and their purposes can greatly simplify the correction process. Each document plays a vital role in maintaining compliance and ensuring that both employee wages and employer contributions are accurately reported. By being thorough and organized, employers can navigate these requirements with confidence.

Similar forms

The UC-2 Connecticut form is an important document for employers in Connecticut, specifically designed to correct errors in previously submitted employer contribution returns. However, it shares similarities with several other forms that also deal with corrections or reporting requirements. Below are ten documents that have similar functions or purposes:

  • Form UC-2: This is the original Employer Contribution Return that the UC-2 (Corr) is meant to correct. Both forms require detailed wage reporting and contributions based on those wages.
  • Form UC-5A: The Employee Quarterly Earnings Report captures employee wages for a given quarter. Like the UC-2 (Corr), it can be corrected using the UC-5A (Corr) form.
  • Form W-2: This form reports annual wages and taxes withheld for employees. Corrections to W-2s can be made using Form W-2c, similar to how the UC-2 (Corr) addresses corrections for the UC-2.
  • Form 941: The Employer's Quarterly Federal Tax Return is used to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. Corrections can be made with Form 941-X, akin to the correction process in the UC-2 (Corr).
  • Form 1099-MISC: Used to report payments made to independent contractors. If errors occur, corrections can be submitted using Form 1099-MISC, similar to the correction process for the UC-2.
  • Form 1095-C: This form is used to report health insurance coverage offered to employees. Corrections can be made with Form 1095-C, paralleling the correction process in the UC-2 (Corr).
  • Form 940: The Employer's Annual Federal Unemployment (FUTA) Tax Return reports annual unemployment taxes. Corrections can be made with Form 940-X, similar to the UC-2 (Corr) process.
  • Form CT-941: This is Connecticut's version of the quarterly tax return, similar to the federal Form 941. Corrections can be made using the CT-941 (Corr), reflecting the same correction principles.
  • Form CT-W3: This is the annual reconciliation of wage statements for Connecticut. Corrections can be made through Form CT-W3C, which is similar in function to the UC-2 (Corr).
  • Form 7200: This form is used for requesting an advance payment of employer credits. Corrections can be submitted using Form 7200, which, like the UC-2 (Corr), allows for adjustments to previously reported information.

Understanding these forms and their similarities can help employers navigate the correction process more efficiently, ensuring compliance and accurate reporting.

Dos and Don'ts

When filling out the UC-2 Connecticut form, attention to detail is crucial. Here are six important dos and don’ts to guide you through the process.

  • Do ensure that you list only the employees whose wages are being corrected. This keeps your report accurate and concise.
  • Do type or print clearly. Legibility is key; unclear entries can lead to processing delays.
  • Do submit a detailed letter on your company letterhead if you need to explain the corrections. Address it to the appropriate department to ensure it reaches the right hands.
  • Do keep a copy of the completed form for your records. This will be helpful for future reference or if questions arise.
  • Don't use this form to correct social security numbers or employee names. Instead, follow the specific instructions provided for those corrections.
  • Don't forget to sign the correction return. A missing signature could delay processing and create additional complications.

Misconceptions

Understanding the UC-2 Connecticut form can be challenging, and several misconceptions often arise. Here’s a list of common misunderstandings about this form, along with clarifications to help you navigate the process more effectively.

  • It can be used to correct employee names or Social Security numbers. This form is strictly for correcting wage amounts and contributions. For name or Social Security number corrections, a detailed letter must be submitted instead.
  • Only one form is needed for multiple corrections. Each quarter requiring corrections must have a separate form submitted. Do not combine corrections from different quarters on a single form.
  • It’s unnecessary to keep a copy of the submitted form. Always retain a copy for your records. This can be crucial for future reference or in case of discrepancies.
  • The form can be submitted electronically. Currently, the UC-2 form must be mailed to the Employer Tax Accounting Unit. Electronic submissions are not accepted.
  • Corrections can be made at any time. There are specific deadlines for submitting corrections. Make sure to submit them promptly to avoid penalties.
  • All employees need to be listed on the form. Only list employees whose wages are being corrected. Do not include employees with no changes.
  • Penalties are automatically waived for late submissions. If you file late, penalties may apply. Ensure you understand the penalty structure to avoid unexpected fees.
  • Interest on late payments is minimal. The interest rate can accumulate quickly, at a rate of 1% per month. This can add up, so timely submissions are critical.
  • Corrections do not affect future contributions. Incorrect submissions can lead to adjustments in future contributions. Always ensure accuracy to maintain compliance.

By addressing these misconceptions, you can approach the UC-2 Connecticut form with greater confidence and clarity. Proper understanding and adherence to the guidelines can prevent unnecessary complications.

Key takeaways

When filling out and using the UC-2 Connecticut form, there are several important points to keep in mind. This form is essential for correcting previous employer contribution returns and employee quarterly earnings reports. Here are key takeaways:

  • Correct Information Only: Use the UC-2 form strictly for correcting previously filed employer contribution returns. Do not use it to correct social security numbers or employee names.
  • Separate Forms for Each Quarter: If corrections are needed for multiple quarters, submit a separate form for each quarter. Each form should be original and a copy should be retained for your records.
  • Detailed Explanations Required: Along with the form, provide a detailed letter on company letterhead explaining the corrections. This letter should be addressed to the Department of Labor, Employer Tax Accounting Unit.
  • Accurate Totals Matter: Ensure that totals for wages and contributions are accurately calculated in the appropriate columns. Double-check your entries to avoid discrepancies.
  • Timeliness is Crucial: Be mindful of deadlines for filing corrections to avoid penalties. Interest may accrue if the return is filed late, and penalties can be assessed if contributions are not paid on time.