OFFICE OF STATE UNIFORM PAYROLL MEMORANDUM #98-39

To:	All UPS Agencies
From:	Ronald S. Mitchell, Director
Subject:	941/L3 Reconciliation Packets for 12/31/97

Attached is your agency's 941/L3 Reconciliation Packet for the quarter ending December 31, 1997. Basic procedures for reconciling are found in Section 4.02 of the OSUP Standard Accounting Procedures Manual. This reconciliation must be completed before W-2's can be distributed to employees.

Also included in this packet is your yearly Form L-3 (Employers Annual Reconciliation of State Income Tax Withheld) which must be submitted to the Department of Revenue by the deadline noted on the form. This reconciliation must equal the data submitted by OSUP on magnetic tape.

Please note that the following situations will require special steps before a final reconciliation can be done:

1. If the agency has any W-2 Exceptions (BL1570-01), then the agency must determine if W-2cs are required for 1996 and/or 1997.
2. If W-2cs for 1997 are needed, the Reconciliation Worksheet and W-2 Summary Report for the quarter ending 12/31/97 must be amended to account for W-2c adjustments.
3. Any "YTD Differences" calculated on the 941/L3 W-2 Reconciliation Worksheet would indicate that:
• a. an amended 941 and 941c must be prepared to report Federal wages and/or taxes overpaid or underpaid, and /or
• b. amended Forms L-1 and L-3 must be prepared to report State wages and/or taxes overpaid or underpaid (for State wages and/or taxes underpaid, contact OSUP for detailed instructions) and/or
• c. W-2cs need to be prepared.

Please be reminded that each agency is responsible for paying taxes due and/or recovering tax overpayments. Refer to OSUP Memorandums #98-31 and #98-32 for further instructions on final tax remittances, W-2cs, and tax reconciliations. Formal training on 941\L3 & W-2 processing can be received by attending one of the 941\L3 & W-2 training classes conducted by the User Services Unit. A UPR/F38, "OSUP User Services Class Registration Form", should be completed and forwarded to OSUP to request a training session. A UPR/F38 can be found in Section 5.01 of the Standard Accounting Procedures Manual.

Any questions regarding the 941/L3 W-2 Reconciliation or future training sessions should be directed to one of the following members of the User Services Unit at (504):

• Frank Roberts
  342-5357
• Stacey Guilbeau
  342-5377
• Colette Anderson
  342-5344
• Cheryl Bunch
  342-5950

RSM:FLR:mpb

Attachment: 941/L3 Reconciliation Packet
Attachment: Form L-3