• See IRS instructions for Line 1
• For Line 1 of the Florida FL RT-6, see the Florida Revenue Employer's Quarterly Report Instructions 
• For Line A of the VA VEC-FC 20/21, see the Virginia Instructions for preparing the Employer's Quarterly Report 

How the number of employees is calculated

Employees receiving wages, tips, or other compensation for the pay period containing March 12, June 12, September 12, or December 12
 EXAMPLE:  You paid your employee on June 15 for the 2nd quarter. The number of employees reported on line 1 is 0 as no check included June 12 in the pay period

How to verify the number of employees is correct

 NOTE: The payroll check date must include day 12 of the last month of each quarter. March 12 (Qtr 1), June 12 (Qtr 2), September 12 (Qtr 3), or December 12 (Qtr 4). 

1. Select PR, Reports, Employee Reports, History.
2. For the Reporting period, select Specific dates.
3. Enter the from and to dates. Use the first day of the quarter and day 12 of the last month of the quarter.
    EXAMPLE: For the second quarter, enter 04/01 of the current year to 06/12 of the current year.
   
   
4. Manually count the number of employees.