If you need to make adjustments to taxes report on your Form OQ or OA (Domestic), you'll need to complete the Form OQ/OA - AMENDED Report. Use this form even if you filed the original report electronically.
If you used OTTER, remember to update your previously filed quarter(s). This updates your database so that future reports will show the correct information.
In most cases, you must also submit a Form 132 - AMENDED Report if there is an adjustment to subject wages for Unemployment Insurance on the Form OQ/OA - AMENDED. If your original Form 132 was filled out correctly, you will not need this.
Download the Amended OQ/OA Form.
Download the Amended OQ/OA Instructions.
Other reports and detailed instructions are located on the Tax Forms & Fliers page.