In order to maintain compliance with NCAA regulations, schools and colleges across the country require their student-athletes to complete a physical activity questionnaire, or Wr1 form. This form helps determine how often and what types of physical activity are best suited for each individual. Completing the Wr1 form is an important step in ensuring that your student-athlete maintains good health while participating in sports.
| Question | Answer |
|---|---|
| Form Name | Wr1 Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | wr 1 form, wr1 form sample, what is ma form wr1, printable wr 1 form massachusetts |
Massachusetts
Department of
Revenue
PO Box 7029
Boston, Massachusetts 02204
TO
BULK RATE
U.S. POSTAGE
PAID
COMMONWEALTH OF MASSACHUSETTS
Form |
Massachusetts Wage Reporting System |
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Employer’s Quarterly Report of Wages Paid |
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Commonwealth of Massachusetts |
Department of Revenue (DOR) |
Dear Employer:
Would you rather not mail this form? WebFile it instead! You can now file Form
Visit WebFile for Employers at www.mass.gov/dor and click on WebFile for Employers in the
Quick Links section. Take a tour to see how simple it is.
Please be aware that state and federal laws require every employer, regardless of type or size, to report to DOR, within 14 days of hire or reinstatement, all new employees, indepen- dent contractors and employees returning to work after 30 days or more off the payroll. Fail- ure to report can result in penalties ranging from fines to loss of licenses or the right to sell goods or services to the Commonwealth.
To fulfill your New Hire Reporting obligation, use our free online reporting option by visiting www.mass.gov/dor and clicking on Business Information/ New Hire Reporting. To obtain Form NHR, New Hire Reporting, call
If you have general tax questions or need to request tax forms, visit www.mass.gov/dor or call our Customer Service Bureau at
Sincerely,
Alan LeBovidge Commissioner of Revenue
Employer’s Instructions for Form
Massachusetts Wage Reporting System
Online Filing Option Now Available
Most employers can now file Form
DOR issues preprinted wage reporting forms (Form
by an attached printout.
Wage adjustments for a prior quarter must be reported on a separate Form
1. General Information
The federal government requires each state to implement a Wage Reporting System, a program establishing a database of all em- ployers paying wages to employees. This database is used to en- sure the fairness of a host of programs, including unemployment insurance, veterans services, public welfare and child support en- forcement. The Massachusetts Department of Revenue has been designated as the state agency responsible for establishing and maintaining a wage reporting database for the Commonwealth of Massachusetts. The Commonwealth of Massachusetts Wage Re- porting System is authorized by Massachusetts General Laws, Chapter 62E.
This comprehensive Form
Who Is Required to File a Wage Report?
Under the wage reporting requirements, any person or business that employs one or more individuals and maintains a place of business or does business in Massachusetts is required to file an Employer’s Quarterly Report of Wages Paid, Form
NOTE: Employers who have their wage reporting returns, Form
Who Must Employers Include in Wage Reports?
Every employer must submit quarterly reports for each employee who either resides or is employed in Massachusetts, whether or not the employee’s wages are subject to withholding of tax or pay- ment of tax under Massachusetts income tax law.
What Is Included in Wages Paid?
Wages paid, as defined by Section 3401(a) of the Internal Rev- enue Code (IRC), generally means a) all cash remunerations for services performed by an employee before any allocations or de- ductions; and b) the cash value of all remunerations paid in a medium other than cash before any allocations or deductions, pro- vided that such
INSTRUCTIONS CONTINUED ON THE BACK OF FORM
Employer’s Instructions for Form
(CONTINUED)
2.Filing Requirements
How Do I File Wage Reports?
Before the end of each calendar quarter, employers or their pay- roll service representatives will receive an Employer’s Quarterly Report of Wages Paid, Form
DOR accepts the magnetic media (tape and cartridge) standardized Interstate Conference of Employment Security Agencies (ICESA) format for those companies that file wage reporting information with multiple states. If your organization is interested in participat- ing, contact Electronic Data Services at (617)
Should I Be Filing on Magnetic Media?
NOTE: Employers who report 250 or more employees in a calendar quarter are required to report wage information on magnetic tape, cartridge, or diskette. Magnetic media filing en- sures that information about each business and its employees is recorded as accurately as possible. Filing in this way is also more
Instructions and specifications for submitting information on mag- netic tape or cartridge files are included in this booklet. Call DOR’s Electronic Data Services at (617)
When Do I File?
Form
Quarterly wage reports are due on the following dates:
Quarter Ending |
Due Date |
March 31 |
April 30 |
June 30 |
July 31 |
September 30 |
October 31 |
December 31 |
January 31 |
What If I Close My Business?
If the business is closed or the employer permanently ceases to pay wages, he/she must file a final wage report by the last day of the month following the end of the month in which the business or pay- ment of wages ceased.
What Are the Penalties for Failure to File?
Any employer who, without reasonable cause, fails to comply with the wage reporting requirements and who, after notification by certified mail, still fails to comply for more than 15 business days without reasonable cause, is liable for the following penalties:
1.First failure to comply: up to $25 per employee.
2.Second failure to comply: up to $50 per employee.
3.Third and subsequent failures to comply: up to $100 per employee.
3. Information to Be Reported
What Information About the Employer Must Be Reported? The employer’s name, address and federal identification number must be shown on all forms and correspondence sent to DOR. Your federal identification number is generally the
What Information About the Employee Must Be Reported? You must report the wages for each employee who worked for you and was paid wages during any part of the calendar quarter. If there were interruptions in the employment of any employee during the quarter, the different periods of employment must be grouped to- gether and one entry made for each employee for the quarter.
The employee’s Social Security number must be entered in the first column exactly as shown on his/her Social Security card. Re- ports with blank or invalid Social Security numbers are not acceptable. Any report submitted without a valid Social Secu- rity number will be returned to the employer for correction. A returned report may result in an assessment of penalties.
The employee’s name (last name first, first name and middle initial) must be entered in the second column.
The wages paid in each quarter must be reported for each em- ployee residing in Massachusetts regardless of where he/she is employed. If the employee resides outside of Massachusetts, only his/her wages earned in Massachusetts are required to be re- ported. Wages are reportable even if they are not subject to Mass- achusetts withholding or the payment of Massachusetts income tax.
What If I Make a Mistake on the Report?
If a previously filed Form
Which Records Must Be Kept?
Every employer required to submit wage reports under the Wage Reporting System must keep all pertinent records and information available for inspection and examination at any reasonable time by the Commissioner or his authorized representative. Such rec- ords should be kept for three years after the date the return was filed or the date it was due, whichever is later.
Diskette Filing Option
Employers who want to file Form