Instructions For Amended Tax Return Form 132 April 2011

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General Instructions
Specific Instructions
Purpose of form.
Complete all applicable columns on the line for each return
period that you are correcting. Employees which were
Use the Form 132 - AMENDED Report to make
reported correctly on the original report do not need to be
adjustments to wages and hours reported on Form 132
included.
reports. You should use Form 132 – AMENDED Report
even if you filed the original report electronically. If you
When filling out the social security numbers, please enter
used OTTER, remember to update the previously filed
the dashes.
quarter(s). This will update your database so that future
reports will show the correct information.
Fill out the “Correct Amount” column and “Original Amount
as Reported” column for wages and hours. Fill out the “Net
IMPORTANT!
Change” column for hours and wages (a negative should
You must also submit a
Form OQ/OA – AMENDED
be placed in front of the value entered in “Net Change” if
Report
if there is an adjustment to the total wages on
the original amount as reported is larger than the correct
the Form 132 – AMENDED Report.
amount).
Time limits for changes.
NOTE (PDF fillable form users):
Employers may make changes to the current quarter and
The “Net Change” column will automatically calculate.
the previous three years.
If you need more space, use additional Forms 132 –
How to use Form 132 – AMENDED Report.
AMENDED Reports.
There is no limit to the number of adjustments that you can
make. Use a separate Form 132 – AMENDED Report for
You may use the Form 132 – AMENDED Report to correct
each quarter/year changed. If this change creates
social security number errors. To correct a social security
additional tax due, you will receive an assessment from the
number, enter the incorrect information on a line and make
Oregon Employment Department. If this change creates an
the hours and wages a negative amount that you previously
overpayment, you will receive a credit notice with several
reported. On the next line, enter in the correct social
options on how to use this credit. If changes are made
security number, correct amount of hours and correct
only to name(s), social security number(s), and/or
amount of wages. Social Security Numbers can also be
hours on the Form 132 – AMENDED Report, you do not
corrected using the
SSN Correction
Form.
submit a Form OQ/OA – AMENDED Report.
Please note that the Form 132 - AMENDED Report is not to
be used as a substitute for the Form 132.
Revised 4/22/11

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