If you started on our service in the second, third, or fourth quarter, having incurred prior quarter liabilities, you qualify as a "mid-year start," and must provide Ceridian with your payroll tax liability and deposit information for the prior quarter(s) in the current year during which you were not using our service. This information is necessary to balance year-to-date totals and enable us to prepare annual returns and reconciliations on your behalf. This information can be supplied in one of two ways:
Complete the Prior Quarter(s) Tax Information forms provided in the Start-Up Kit.
Provide tax returns with a clear and accurate representation of the same data that is provided on the Prior Quarter(s) Tax Information forms.
If you elect to provide the required data using the Prior Quarter Tax Information forms, you may use the forms in your Start-Up Kit. Sample forms are also included in the Reports and Forms section of this manual.
When are the forms due?
Ceridian must receive your prior quarter data within 30 days of your first payroll check date processed on our system. If you started on our service during the fourth quarter, this data must be received no later than December 1.
If we do not receive your prior quarter tax information, we will file your annual returns and reconciliations based on the information we have on record.
As the employer, it is your responsibility to deposit all liabilities, including SUI State Unemployment Insurance and FUTA Federal Unemployment Tax Act , incurred during quarters within the year prior to starting on our service.
What specific information is required on the Prior Quarter Tax Information forms?
The Prior Quarter Tax Information forms require detailed wage, tax, and deposit information for each quarter prior to starting on our service. Refer to Prior Payroll Tax Liability and Deposit Information in your Start-Up Kit Instructions for more detailed information. Also see the sample form and accompanying instructions for:
Prior Quarter Federal Tax Information Form (Mid-Year Start Data)
Prior Quarter Local Tax Information Form (Mid-Year Start Data)
Prior Quarter State Tax Information Form (Mid-Year Start Data)
Completing the Prior Quarter Tax Information form
1. Review the Prior Quarter Tax Information form instructions provided in the Start-Up Kit and complete the form(s).
Review the Prior Payroll Tax Liability and Deposit Information of your Start-Up Kit Instructions. It provides samples of the forms and detailed information on the data required. Sample forms and instructions can also be located in the Reports and Forms section of this manual.
You will need the following information to complete the forms:
Federal: (i.e., 941, 941PR, 941SS, 940) wages, taxes, and deposits.
State: income tax and unemployment liabilities.
SIT State Income Tax- wages, taxes, check date, deposit frequency, deposit amounts, and deposit dates.
SUI - gross wages, taxable wages to limit, taxes, and rate.
Disability - taxable wages and deposit amounts.
Surcharge/Assessment - taxable wages and deposit amounts.
Locals: income tax and other liabilities.
Tax types, i.e., Income Tax, Occupational Privilege Tax, School District Tax, check date, wages, tax amounts, deposit date, and deposit amounts
There are separate forms for federal, state, and local information. You will need to complete one set of these forms for each quarter during which you were not on our service.
Contact your Ceridian tax service representative if you have any questions regarding the information required for the Prior Quarter(s) Tax Information forms.
2. Return the Prior Quarter Tax Information Forms.
Mail or fax the forms to our Conversions Department no later than 30 days following your first check date with the tax filing service (if you started on our service during the fourth quarter, the forms must be received no later than December 1) at:
Conversions Department
Ceridian
17390 Brookhurst St.
Fountain Valley, CA 92708-3737
Fax: (714) 963-0795