NC-99001_Instructi Definitions and Instructions for the 2014 Report

DEFINITIONS AND INSTRUCTIONS FOR THE 2013 REPORT OF ORGANIZATION, FORM NC-99001
Burden Estimate - Public reporting burden for this collection of
information is estimated to vary from 30 minutes for the smallest
companies to 25 hours for the largest companies, with an average
of 2 hours 57 minutes per response, including the time for reviewing
instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing the
collection of information. Send comments regarding this burden
estimate or any other aspect of this collection of information,
including suggestions for reducing this burden to: Paperwork
Project 0607-0444, U.S. Census Bureau, 4600 Silver Hill Road,
Room 3K138, Washington, DC 20233. You may e-mail comments
to [email protected]; use "Paperwork Project 0607-0444"
as the subject. Response to this collection of information is not
required unless it displays a valid approval number from the Office
of Management and Budget (OMB). The OMB eight-digit number
appears in the upper right corner of the form.
Discontinued Operations - If your organization discontinued
operations before 2013, please return the signed report with an
annotation in the label section of the form that your organization did
not operate in any part of 2013. If your organization did operate in
any part of 2013, we require a report for the portion of 2013 in which
your organization was in operation.
Census File Number - A Census File Number (CFN) has been
assigned to your company and is printed above the mailing address
following CFN and in the upper right margin on subsequent pages
of your report form. Always refer to the complete number in any
correspondence with the U.S. Census Bureau.
Employer Identification Number (EIN) - The EIN is the nine-digit
taxpayer identification number assigned by the Internal Revenue
Service and used by all business firms and other legal entities to
file Federal employment tax returns such as forms 941 and 943; and
Federal income tax returns such as forms 1065, 1120, and 990 series.
Company - An economic unit comprising one or more
establishments under common ownership or control.
Company ownership or control - If another domestic company
owns more than 50 percent of the voting stock of your company or
if another domestic company has the power to direct or cause the
direction of your management and policies, then complete Item 1A1
by entering the name, home office address, EIN of the owning or
controlling company, and completing Item 1A2 by marking (X) the
box which indicates the percentage of voting stock that it owns. Do
not list as a controlling company, the company for which you operate
a franchise.
If a foreign entity (company, individual, government, etc.) owns
directly or indirectly 10 percent or more of the voting stock of or
an equivalent interest in your company, then complete Item 1B by
entering the name and home office address of the owning entity, and
marking (X) the box which indicates the percentage of voting stock
that it owns.
All direct and indirect ownership interests held by the foreign entity
in your company must be summed to determine the foreign entity's
percentage of ownership.
Foreign affiliates - If your company owns 10 percent or more of the
voting stock or other equity rights of a foreign business enterprise
(including an unincorporated branch, partnership, or ownership
of real estate), then mark (X) the box labeled "Yes" in Item 1C.
Otherwise, mark (X) the box labeled "No."
Subsidiary - A company which is owned or controlled by another
firm or company. Subsidiaries include firms in which your company
owns more than 50 percent of the outstanding voting stock, as well
as firms in which your company has the power to direct or cause the
direction of the management and policies.
Number of employees for the pay period including
March 12, 2013 - Number of employees, both full- and parttime, whose payroll was reported on your organization's Internal
Revenue Service Form(s) 941, Employer's Quarterly Federal Tax
Return. Include as employees any persons on paid sick leave, paid
holidays, and paid vacations; include salaried officers and executives
of incorporated firms.
Exclude full- or part-time leased employees whose payroll was filed
under an employee leasing company's EIN and temporary staffing
obtained from a staffing service.
Payroll - Include the total of wages paid, tips reported, and other
compensation paid to your employees in the calendar year, whether
or not subject to income or social security taxes. Include all wages,
salaries, commissions, fees, bonuses, vacation allowances, sick leave
pay, severance pay, the amount of reported tips, and the value of
taxable fringe benefits. Also include any employee contributions to
a qualified pension plan, such as the 401(k) plan. Also include the
spread on stock options that are taxable to employees as wages.
For incorporated businesses, include the salary of all officers and
executives.
ASCO-L2 (DRAFT)

Exclude pensions, annuities, supplemental unemployment
compensation benefits, nontaxable fringe benefits, and commissions
and fees paid to independent contractors. Also, exclude employer
contributions for pension plans and for health insurance and qualified
benefits under a cafeteria plan. For unincorporated businesses,
exclude the profit or compensation paid to proprietors or partners.
The sum of payroll reported for individual establishments for an
EIN should equal the taxable medicare wages and tips reported on
your organization's IRS Form(s) 941, Employer's Quarterly Federal
Tax Return plus the spread on stock options that are taxable to
employees.
Establishment - An establishment is a single physical location
where business is conducted or where services or industrial
operations are performed. (For example: a factory, mill, store,
hotel, movie theater, mine, farm, administrative office.) If distinctly
separate activities are performed at the same location, and if there is
significant employment in each activity, then each activity should be
treated as a separate establishment, except agricultural production as
explained below. (For example: construction activities operated out of
the same physical location as a lumber yard.)
For firms engaged in construction, real estate management or
operation, transportation, communication, electric, gas, and sanitary
services, and similar types of physically dispersed activities, it is not
necessary to list separately each individual "site," "project," "field,"
"network," "line," or "system." It is only necessary to report for main
or branch offices, terminals, stations, etc., which are either (a) directly
responsible for supervising such activities, or (b) the base from which
personnel operate to carry out these activities.
Foreign Locations - Report a foreign location only if any of the
employees at the location are reported on an IRS Form 941 for an
EIN that is also used to report employees at domestic locations.
You only need to report one foreign location for each such EIN. If
more than one such establishment exists for an EIN, consolidate the
employment and payroll data at the headquarters location, using
"foreign employees" as the secondary name.

Special Instructions for Selected Industries
Banks - When checking the prelisting of your establishments in
Item 5A or listing additional establishments in Item 5B, list only the
EINs used to report either Federal employment taxes (IRS Form 941)
or income (IRS Forms 1065, 1120, and 990). DO NOT LIST EINs
assigned to trust funds or estates managed by the bank and reported
on IRS Form 1041, U.S. Fiduciary Income Tax Return. Report main
and branch locations as separate establishments. Individual ATM
outlets should not be listed as separate establishments.
Agricultural production - Establishments having any agricultural
production regardless of whether it is the major activity should
be listed separately in Items 5A and/or 5B and the employment
and payroll data allocated if appropriate. Agricultural production
includes the raising of/or production of crops (including horticultural
products), poultry, or livestock for sale.
When using Item 5B to add establishments engaged in agricultural
production, be sure to give the type of crop, livestock, etc., in
column (c1).
Construction establishment - A construction establishment is a
relatively permanent office, or other place of business, where the
usual business activities related to construction are conducted. With
some exceptions, a relatively permanent office is one which has been
established for the management of more than one project or job and
which is expected to be maintained on a continuing basis.
Retail departments or concessions - List as a separate
establishment (including specific street address) those retail or
service outlets operated by your firm as a department of a retail or
service establishment, such as shoe departments or beauty salons in
department stores, meat or bakery departments in grocery stores, or
millinery departments in clothing stores.
Medical - Part-time offices should not be considered as separate
establishments. List only the offices which are staffed on a fulltime basis and include the employment and payroll for the parttime offices. Home health care services should not consider the
customers' locations as separate establishments. Employment and
payroll for these locations should be included with the main or
branch office from which the work is supervised.
Legal - Part-time, temporary, or special offices should not be
considered separate establishments for purpose of this report. Data
for such locations should be included with the controlling main or
branch location where the service is primarily performed.

Estimates are acceptable if book figures
are not readily available.
Due Date - 30 Days After Receipt