limitation on wages for such services in said section 209 (h) (2) of the Act; and the State shall identify or cause to be identified on the wage report (Form OAR-S3) and on any report of adjustments (Form OAR-S4) the individuals in such coverage group performing such services, in accordance with instructions relating to Form OAR-S3 and Form OAR-S4.

(c) Contribution returns. The State

shall prepare a contribution return (Form OAR-S1) in duplicate, and attach the original of the return to the recapitulation report (Form OAR-S2), which is filed with the Department of Health, Education, and Welfare. At the same time the State shall file in quadruplicate a certificate of deposit (Form OAR-S11) with the Federal Reserve bank, or any branch thereof, serving the district in which the State is located, together with payment of the amount of contributions due and payable. Checks for such payment shall be made payable to the Treasurer of the United States. It is not necessary that any of the copies of Form OAR-S11 be signed by the depositing officer of the State. For the purposes of reports and returns under the Act, the quarters shall each be 3 calendar months as follows:

(1) January 1 to March 31, both dates inclusive;

(2) From April 1 to June 30, both dates inclusive;

(3) From July 1 to September 30, both dates inclusive; and

(4) From October 1 to December 31, both dates inclusive.

(d) Filing of wage reports and contribution returns with district directors of internal revenue. (1) Where a State or any of its political subdivisions has in its employ individuals performing services for the State or a political subdivision of the State as members of a coverage group included under an agreement and such individuals also regularly perform services identical in nature in the employ of employers who are subject to the provisions of subchapter A or E of Chapter 9 of the Internal Revenue Code of 1939 and the corresponding provisions of the Internal Revenue Code of 1954 with respect to the wages paid by such employers for such services to such individuals, and where, with the approval of

the Internal Revenue Service, the payment of the taxes and the filing of information returns required of employers under subchapter A or E of Chapter 9 of the Internal Revenue Code of 1939 and the corresponding provisions of the Internal Revenue Code of 1954 are made for all such employers by an agent appointed by them, such State may, with respect to such individuals, elect to permit the agent of such employers to file tax and information returns with, and to make payment thereon to, a district director of internal revenue in the manner and according to the conditions prescribed in regulations of the Internal Revenue Service relating to the employees' tax and the employers' tax under subchapter A or E of Chapter 9 of the Internal Revenue Code of 1939 and the corresponding provisions of the Internal Revenue Code of 1954.

(2) Where the Secretary has been furnished with written evidence to the effect that a State has made such an election and that the Commissioner of Internal Revenue has agreed to permit a district director of internal revenue to accept and receive such contribution and information returns and payment of contributions, the filing of such tax and information returns with, and the payment of such contributions to, the district directors shall be deemed to be compliance with the requirements imposed upon the State by paragraphs (a) and (c) of this section, except that nothing contained in this paragraph shall relieve any such State of its obligations and responsibilities under its agreement and the regulations in this subpart relative to its liability for the payments required under its agreement.

[26 F.R. 12686, Dec. 29, 1961, as amended at 29 F.R. 15510, Nov. 19, 1964; 31 F.R. 8367, June 15, 1966]

§ 404.1250a Wage reports and contribution returns for employees performing services in more than one coverage group.

(a) Employee of State in more than one coverage group. Where an individual performs services in employment as an employee of the State in more than one coverage group included in an agreement, the aggregate wages paid to such employee by the State, not in excess of $3,600 paid in any calendar year prior to 1955, not in excess of $4,200 paid in

any calendar year after 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965 by the State, shall be reported in the report filed for only one such coverage group, in such manner as may be specified in the agreement.

(b) Employee of political subdivision in more than one coverage group. Where an individual performs services in employment as an employee of a political subdivision of the State in more than one coverage group included in an agreement, the aggregate wages paid to such employee by the political subdivision, not in excess of $3,600 paid in any calendar year prior to 1955, not in excess of $4,200 paid in any calendar year after 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965 by the political subdivision, shall be reported in the report filed for only one such coverage group, in such manner as may be specified in the agreement.

(c) Employee of State and of one or more political subdivisions. Where an individual performs services in employment as an employee of the State in one or more coverage groups included in an agreement and as an employee of one or more political subdivisions of a State in one or more coverage groups included in an agreement and the State agreement does not provide for the computation of contributions pursuant to section 218 (e) (2) of the Act, the aggregate wages paid to such employee by the State, not in excess of $3,600 paid in any calendar year prior to 1955, not in excess of $4,200 paid in any calendar year after 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965, shall be reported by the State in accordance with paragraph (a) of this section, and the aggregate wages paid to such employee by each political subdivision of the State, not in excess of $3,600 paid in any calendar year prior to 1955, not in excess of $4,200 paid in any calendar year after 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year

after 1965 by each political subdivision, shall be reported by each political subdivision, in accordance with paragraph (b) of this section.

(d) Employee of more than one political subdivision. Where an individual performs services in employment as an employee of one political subdivision in one or more coverage groups included in an agreement and as an employee of one or more other political subdivisions in one or more coverage groups included in an agreement and the State agreement does not provide for the computation of contributions pursuant to section 218 (e) (2) of the Act, the aggregate wages paid to such employee by each such political subdivision, not in excess of $3,600 paid in any calendar year prior to 1955, not in excess of $4,200 paid in any calendar year after 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965 by each political subdivision, shall be reported by each such political subdivision in accordance with paragraph (b) of this section.

(e) Employees performing services for more than one employer; section 218(e) (2) of the Act applicable-(1) Employee of State and one or more political subdivisions. Where an agreement provides for the computation of contributions for any calendar year in accordance with section 218(e) (2) of the Act with respect to an individual who performs services in employment as an employee of the State in one or more coverage groups included in an agreement and as an employee of one or more political subdivisions of such State in one or more coverage groups included in an agreement, the aggregate wages paid to such employee by the State and the political subdivisions, not in excess of $4,200 paid in any such calendar year after 1956 and prior to 1959, not in excess of $4,800 paid in any such calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965, shall be reported. The wages shall be reported by the State and each such political subdivision in accordance with § 404.1255 for the calendar quarter in which paid until the maximum amount for each such calendar year has been reached. In determining when the maximum amount has been reached for

any such calendar year, the State shall consider only the wages with respect to which it has been authorized by the agreement to compute the contributions in accordance with section 218(e) (2) of the Act.

(2) Employee of more than one political subdivision. Where an agreement provides for the computation of contributions for any calendar year in accordance with section 218(e) (2) of the Act with respect to an individual who performs services in employment as an employee of one political subdivision of the State in one or more coverage groups inIcluded in an agreement and as an employee of one or more other political subdivisions of the State in one or more coverage groups included in an agreement, the aggregate wages paid to such employee by such political subdivisions, not in excess of $4,200 paid in any such calendar year after 1956 and prior to 1959, not in excess of $4,800 paid in any such calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965, shall be reported. The wages shall be reported by each such political subdivision in accordance with § 404.1255 for the calendar quarter in which paid until the maximum amount for each such calendar year has been reached. In determining when the maximum amount has been reached for any such calendar year, the State shall consider only the wages with respect to which it has been authorized by the agreement to compute the contributions in accordance with section 218 (e) (2) of the Act.

[31 F.R. 8367, June 15, 1966]

§ 404.1250b Filing of single wage report where individual is jointly employed by more than one employer. Where the State and any of its political subdivisions or any two or more political subdivisions jointly employ any individuals to perform services in employment, the aggregate wages paid to such individuals by the State and any of its political subdivisions, or by any two or more political subdivisions, as the case may be, may, upon request by the State and with the approval of such request by the Secretary, be reported by an agent duly appointed to file such reports if:

(a) There is included in the agreement each of the coverage groups of employees of the State and its political subdivisions, or of two or more political subdivisions, as the case may be, of which such individuals are members;

(b) There is uniformity with respect to such coverage groups in the effective dates of coverage, in the services covered, and in the services excluded from coverage;

(c) There is filed by such agent one wage report for each calendar quarter on Form OAR-S3, which includes the aggregate of the wages paid to such individuals as employees of the State and as employees of any of its political subdivisions, or as employees of any two or more political subdivisions, as the case may be. In computing the aggregate wages to be reported, there shall be included in the wage report the wages (not in excess of $4,200 paid in any calendar year subsequent to 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965) paid or caused to be paid by the State and the wages (not in excess of $4,200 paid in any calendar year subsequent to 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6,600 paid in any calendar year after 1965) paid or caused to be paid by each political subdivision of the State, or, if the individual is not employed by the State, the wages (not in excess of $4,200 paid in any calendar year subsequent to 1954 and prior to 1959, not in excess of $4,800 paid in any calendar year after 1958 and prior to 1966, and not in excess of $6.600 paid in any calendar year after 1965) paid or caused to be paid by each political subdivision of the State by which such individual is employed. (For provisions relating to the furnishing of wage statements to employees see § 404.1230.)

(d) There is included on the wage report (Form OAR-S3) the name and identification number of the State and of each political subdivision of the State by which the individual is employed, or, if the individual is not employed by the State, the name and identification num

ber of each such political subdivision, and the name and address and the identification number of the agent by which the wage reports are filed. [31 F.R. 8368, June 15, 1966]

§ 404.1251 When to report wages.

Wages shall be reported in the wage report (Form OAR-S3) for the calendar quarter in which they are actually paid unless they were constructively paid in a prior calendar quarter, in which case such wages shall be reported in the report for such prior quarter (see § 404.1026 (a) (9) relating to constructive payment of wages).

[20 F.R. 3333, May 14, 1955, as amended at 27 F.R. 4513, May 11, 1962]

§ 404.1252 Final reports.

A

(a) Termination of agreement. final report can be filed only by a State whose agreement with the Secretary has been terminated. The last report on Form OAR-S3 for each coverage group included in an agreement of any State whose agreement has been terminated shall be marked "final report." Such report shall be filed by the State in accordance with § 404.1250 (a) at or before the time specinea in § 404.1255 (a) for the calendar quarter during which the final payment of wages subject to the agreement is made for services in employment performed by an individual as an employee in a coverage group, and shall plainly show the period covered and also the date of the last payment of wages. There shall be executed as a part of each final report a statement giving the title and business address of the official of the State responsible for keeping the records of the State and the title and business address of each official of the State and each official of its political subdivisions responsible for keeping the records of any political subdivision included in an agreement for the periods covered by the agreement in the event that it is necessary to communicate with the State or any of its political subdivisions regarding such records.

(b) Partial termination of agreement. If an agreement is not terminated in its entirety, but is terminated only with respect to one or more coverage groups, the last wage report on Form OAR-S3 for

each such coverage group shall be marked "final report" and there shall be attached to each such report a statement setting forth the title and business address of the official responsible for keeping the records with respect to such coverage group or groups for the periods covered by the agreement. Such report shall be filed in the manner, at the time, and for the period as set forth in paragraph (a) of this section.

[24 F.R. 6617, Aug. 14, 1959]

§ 404.1253 Execution of contribution returns and wage reports.

Each contribution return on Form OAR-S1 and wage report on Form OARS2 shall be signed by a responsible and duly authorized officer of the State. [20 F.R. 3333, May 14, 1955]

§ 404.1254 Use of prescribed forms.

(a) Procurement of forms. Copies of prescribed return and report forms will, as far as possible, be regularly furnished the State by the Department of Health, Education, and Welfare without application therefor. A State will not be excused from making a return, or report, however, by the fact that no return or report form has been furnished to it. States not supplied with the proper forms should make application therefor to the Department of Health, Education, and Welfare, Social Security Administration, Baltimore, Maryland, in ample time to have returns and reports prepared and verified, compiled and filed with the Department of Health, Education, and Welfare and Federal Reserve Banks on or before the due date (see § 404.1255 relating to the place and time for filing returns and reports, see also § 404.1252 relating to final reports).

(b) Compliance with instructions. Each contribution return and wage report, together with a copy thereof and any supporting data, shall be filled in and disposed of in accordance with the instructions and regulations applicable thereto. (See § 404.1255 relating to the place and time for filing returns and reports and § 404.1256 (c) and (e) relating to copies of returns, reports, schedules and statements, and to the place and period for keeping records.) The returns and reports should set forth fully and accurately the data therein called

for. Returns and reports which have not been so prepared will not be accepted as meeting the requirements of the act nor the terms of the agreement under which the State is reporting. Only one wage report for a reporting period with regard to services covered under an agreement shall be filed by or for a State. Any supplemental, adjustment, or correctional wage report filed for such period in accordance with § 404.1261, § 404.1262, § 404.1263, or

§ 404.1264 shall constitute a part of such wage report. Individual wage reports of political subdivisions may not be filed directly with the Department of Health, Education, and Welfare by political subdivisions, but must be filed by the State as a part of the State's consolidated report.

(c) Correction of errors. If in a wage report or in any other manner the State fails to report or incorrectly reports to the Department of Health, Education, and Welfare the wages of an employee, the State shall fully advise the Department of Health, Education, and Welfare of the omission or error on a report of adjustments (Form OAR-S4). The State shall include in such report the identification number of the political subdivision involved, each calendar quarter for which the data were omitted or for which the incorrect data were furnished, the data incorrectly reported for each period, and the data which should have been reported. The State shall retain or cause to be retained a copy of each such Form OAR-S4 as a part of its records.

[24 F.R. 6617, Aug. 14, 1959]

§ 404.1255

Place and time for filing contribution returns and wage reports.

(a) In general. Each wage report on Form OAR-S3, together with a recapitulation report (Form OAR-S2) shall be filed with the Department of Health Education, and Welfare, Social Security Administration, Baltimore, Maryland, 21235. Contribution returns shall be filed in the manner prescribed in § 404.1250 (a) (3), together with the contribution payment, with the Federal Reserve Bank, or branch thereof, serving the district in which the State is located.

Such returns shall be filed with respect to contributions for any wage payment or any supplemental wage payment reported on Form OAR-S3. Such returns shall also be filed if contributions are payable with respect to any adjustment of wages reported on Form OAR-S4, Form OAR-S19 or Form OAR-S30. Except as provided in the next sentence and paragraph (b) of this section, the contribution return and wage report for any calendar quarter any part of which is in the first 12-month period following the date of acceptance of an agreement by the Secretary (but not including the date of acceptance of any modification thereof) shall be filed on or before the last day of the second month following the calendar quarter for which it is made; the contribution return and wage report for any subsequent calendar quarter shall be filed on or before the fifteenth day of the second month following the calendar quarter for which it is made. Except as provided in paragraph (b) of this section, contribution returns and wage reports filed by or on behalf of an instrumentality of two or more States for any calendar quarter no part of which is in the first 12-month period following the date of acceptance of an agreement (but not including the date of acceptance of any modification thereof) shall be filed on or before the last day of the first month following the calendar quarter for which it is made: Provided, however, That the Secretary, for good cause shown, may, upon application by a State, allow such further time as he may deem proper for the filing of contribution returns and wage reports for the periods for which they are made. The official responsible for preparing wage reports on Form OARS3 for the State and the official responsible for preparing wage reports, on Form OAR-S3 for each political subdivision (or, if the State or political subdivision shall designate its coverage groups or payroll units, the wage reports on Form OAR-S3 for such coverage groups or payroll units) shall file the Form OAR-S3 with the State agency on or before the last day of the first month following the calendar quarter for which it is made. If wage reports on Form OAR-S3 for the State or for