Authority: IC 22-4-18-1; IC 22-4.1-3-3

Affected: IC 22-4; IC 22-4.1

Sec. 2. (a) Each employer shall ascertain the Social Security number (SSN) or individual taxpayer identification number (ITIN) of each employee and include the employee's name and SSN or ITIN in any report filed with the department for which the department requires any employee's SSN or ITIN.

(b) All reports shall be filed on the forms required by the department.

(c) Reports shall be filed electronically if required by the department.

(d) Any report that is incomplete or contains inaccurate information may be rejected by the department and shall not be considered submitted until such completions and inaccuracies are corrected by the employer.

(Department of Workforce Development; 646 IAC 5-2-2; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA; readopted filed Nov 27, 2017, 3:22 p.m.: 20171227-IR-646170447RFA; filed Feb 25, 2019, 2:18 p.m.: 20190327-IR-646180408FRA, eff Mar 30, 2019; readopted filed Jun 16, 2023, 1:21 p.m.: 20230712-IR-646230344RFA )