(a) All employers must file a wage report on Part B of the quarterly combined withholding and wage reporting return (see section 174.2 of this Title). Continuation sheets shall be used as necessary when the space provided on Part B of such return is insufficient to list all employees. An employer may substitute such employer's own continuation sheet provided each continuation sheet clearly shows the employer's name and identification number as it appears on the quarterly combined withholding and wage reporting return and each employee is listed in the same format as on Part B of such return.

(b) Employers should use the preprinted forms furnished to them by the Department of Taxation and Finance when filing the wage reports included in their quarterly combined withholding and wage reporting returns. See also section 174.4 of this Title.