Ohio Admin. Code 5703-7-20 - Employer withholding bulk filing
(A)
As used in this
rule:
(1)
"Bulk
filer" means a payroll service provider or similar entity that is registered
with the tax commissioner to transmit Ohio employer withholding returns via
bulk file upload.
(2)
"Payroll service provider" means a third party that
assists an employer with payroll administration and Ohio employer withholding
tax obligations. A payroll service provider can include a professional employer
organization or alternate employer organization.
(3)
"Bulk file
upload" means a process by which a bulk filer submits employer withholding
taxes and filings through any electronic method prescribed by the
commissioner.
(4)
"Client company" means an employer on whose behalf a
bulk file upload is submitted to the commissioner by a bulk
filer.
(5)
Any reference in this rule to employer withholding
includes the taxes imposed under Chapters 5747. and 5748. of the Revised Code
that an employer is obligated to deduct and withhold from an employee pursuant
to section 5747.06 of the Revised
Code.
(B)
(1)
The commissioner
will publish the following for becoming a bulk filer for Ohio employer
withholding taxes:
(a)
An application;
(b)
Approval
guidelines and conditions of participation, including the items listed in
paragraph (C) of this rule;
(c)
Ohio bulk filing
program file and software tests; and
(d)
Submission and
approval deadlines for the items listed in paragraph (B)(2) of this
rule.
(2)
The commissioner may approve any applicant as an
authorized bulk filer if the applicant timely and substantially:
(a)
Submits the
completed application in adherence with the published approval
guidelines;
(b)
Registers for a state OHID account or another
electronic registration method approved by the commissioner;
and
(c)
Passes all bulk filing program file and software
tests.
(3)
The authorization as a bulk filer is valid until one of
the following:
(a)
The bulk filer dissolves, merges out of existence, or
otherwise ceases business.
(b)
The authorization
is rescinded or suspended by the commissioner pursuant to paragraph (C) of this
rule.
(c)
The commissioner updates the approval guidelines or
conditions of participation to be a bulk filer, including file and software
tests, and the bulk filer no longer complies with the updated approval
guidelines or conditions of participation.
(4)
Each client
company of a bulk filer will also be registered with the commissioner and have
an active Ohio employer withholding account.
(C)
After the
commissioner approves an applicant as a bulk filer, the commissioner may
rescind or suspend the bulk filer's access to the bulk file upload program for
poor business practices, which include, but are not limited to, the
following:
(1)
The bulk filer made a material misrepresentation during the
application process.
(2)
The bulk filer fails to maintain compliance with this
rule, or the published approval guidelines, or file and software
tests.
(3)
The bulk filer fails to timely and accurately:
(a)
Transmit client
and personal returns, or
(b)
Pay client or personal tax liabilities.
(4)
The
bulk filer is suspended or disbarred from practice before the
IRS.
(5)
The bulk filer violates any applicable provision in
Title LVII of the Revised Code relating to tax return
preparers.
(6)
The bulk filer demonstrates unethical practices in
return preparation.
(7)
The bulk filer is convicted of any criminal offense,
under either federal or Ohio law, that either:
(a)
Relates to the
preparation of taxes, or
(b)
Involves an element of dishonesty, fraud, deceit,
theft, misrepresentation, or breach of trust.
(D)
The
commissioner may limit the filing and payment methods available to a bulk filer
if the bulk filer does not comply with this rule.
(E)
Nothing in this
rule affects a person's obligation to file and make payments electronically as
prescribed by rule
5703-7-19 of the Administrative
Code.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05, 5703.054
Rule Amplifies: 5747.06, 5747.07
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