Use of prescribed forms.

(a) An employer shall not be excused from filing a return under this regulation by reason of the fact that no return form has been furnished to him. Copies of the prescribed return forms so far as possible will be regularly furnished employers by the Department, without application therefor. Employers not so supplied with the proper return forms should make application therefor to the Department in ample time to have the returns prepared, verified, and filed on or before the due date.

(b) If the prescribed form is not available, a statement by the employer disclosing the amount of taxes due together with remittance thereof, if filed within the prescribed time, may be accepted as a tentative return, so as to relieve the employer from liability for additions under Chapter 119 (relating to liabilities and assessment—procedure and administration) if without unnecessary delay such tentative return is supplemented by a return made on the proper form.