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Employers who transfer part of their business may transfer part of the compensation experience to the new owner. However, the former owner must have operated two or more distinct operations or locations. And the operations must have operated independently and separately from each other. The Texas Unemployment Compensation Act (TUCA) provides the basis for partial transfers.

There are two situations where you may apply for a partial transfer of compensation experience:

  • There is no substantially common management, control, or ownership between the parties (See TUCA 204.084)
  • There is substantially common management, control, or ownership between the parties (See TUCA 204.085)

For business transfers without substantially common management, control, or ownership, you must submit two forms. To apply for a partial transfer of compensation experience from the former owner to the new owner, you must submit:

  • Joint Application for Partial Transfer of Compensation Experience (Form C-82J)
  • Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83)
  • Both forms are required.
  • The forms are due no later than the first anniversary of the effective date of the acquisition.

To complete the form, the employers must:

  • Clearly identify two or more operations or locations operated by the previous owner.
  • State the nature of each business.
  • Include the date that operation or location first paid wages in Texas.
  • Show which operations were acquired by the new owner.
  • Both the previous and new owners must sign the forms.

To request Forms C-83 and C-82J, submit a Contact Request.  From the Employer menu, select:

  • Reason for Contact: Employer Tax Account Actions/Issues 
  • Issue that you are having:  Request Employer Tax Rate Statements
  • Describe your needs in the Comments section.

For business transfers with substantially common management, control, or ownership, you must submit two forms. To apply for a partial transfer of compensation experience from the former owner to the new owner, you must submit: 

  • Submission for Partial Transfer of Compensation Experience (Form C-82M)
  • Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83)
  • Both forms are required.
  • The forms are due no later than the second anniversary of the effective date of the acquisition.

 To complete the form the employer must:

  • Clearly identify two or more operations or locations operated by the previous owner.
  • State the nature of each business.
  • Include the date that operation or location first paid wages in Texas.
  • Show which operations were acquired by the new owner.
  • Ensure that the form is signed by new owners.

To request Forms C-83 and C-82M, submit a Contact Request.  From the Employer menu, select:

  • Reason for Contact: Employer Tax Account Actions/Issues 
  • Issue that you are having:  Request Employer Tax Rate Statements
  • Describe your needs in the Comments section.

The Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83) separates compensation experience between a previous owner and a new owner of a business. Form C-83 must be submitted:

  • for each quarter of the year in which the acquisition occurred
  • for each quarter of the four calendar years preceding or to the date of first employment of the business, whichever is later.

You can find instructions for completing Form C-83 here.  

To request Form C-83 and C-83 Instructions, submit a Contact Request.  From the Employer menu, select:

  • Reason for Contact: Employer Tax Account Actions/Issues 
  • Issue that you are having:  Request Employer Tax Rate Statements
  • Describe your needs in the Comments section.

For help with Forms C-82J, C-82M or C-83, please contact the Experience Rating Unit by phone at 512- 463-2887 or by submitting a Contact Request.  From the Employer menu, select:

  • Reason for Contact: Employer Tax Account Actions/Issues 
  • Issue that you are having:  Request Employer Tax Rate Statements
  • Describe your needs in the Comments section.

You can find instructions for completing Form C-83 here.

Mail completed forms to:

TWC Tax Department
P.O. Box 149037
Austin, TX 78714-9037

Individuals may receive and review information that TWC collects about the individual by emailing open.records@twc.texas.gov or writing to:

TWC Open Records
101 E 15th St, Rm 266
Austin, TX 78778-0001