NC-99007_Instructi Definitions and Instructions for the 2014 Report

DEFINITIONS AND INSTRUCTIONS FOR THE 2013 REPORT OF ORGANIZATION, FORM NC-99007
Burden Estimate - Public reporting burden for this collection
of information is estimated to average 12 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.

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 the second page
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 1A
by entering the name, home office address, EIN of the owning or
controlling company, and completing Item 1B 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.
Number of employees for the pay period including
March 12, 2013 - Number of employees, both full- and
part-time, whose payroll was reported on your organization's
Internal Revenue Service Form 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.

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 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. (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.

Special Instructions for Selected Industries
Banks - Report main and branch locations as separate
establishments. Individual ATM outlets should not be listed as
separate establishments.
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

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