Purpose of form: Successor and predecessor
employers use this form for partial transfer of
compensation experience of an identifiable and
segregable part of an organization, trade, or business
from the predecessor to the successor account.
Who can use this form: The business being transferred, must
be a definitely identifiable and segregable portion of the predecessor
business per
Section 204.084(c)(3). In order to meet "definitely identifiable
and segregable" portion of 204.084 the employer must show,
in their application, that the predecessor operated two or more
distinct operations or locations that are able to operate independently
and separately from each other.
Requirements: Form C-83 (Wage Distribution Section of Joint
Application of Compensation Experience) must be submitted for each
quarter of the year in which the acquisition occurred and the four
calendar years preceding, or to the date of first employment of
the business, whichever is later.
Items 1 and 2 on Form C-82 must be completed. Item 1 needs to clearly identify two or more
operations or locations operated by the predecessor, the nature of each business, and the
date that operation or location first paid wages in Texas. Item 2 should indicate which of
those listed on Item 1 was acquired by the successor.
The Form C-82 is to be signed by both the predecessor and successor in Items 5 and 6 and
both signatures must be notarized. Original copy is to be returned to us and one copy
retained for each signatory's files.
If you have any questions, contact the nearest Texas
Workforce Commission Tax Office for assistance.
Download Word97
Documents Joint
Application for Partial Transfer of Compensation
Experience (Form C-82) |
Download PDF
Files Joint
Application for Partial Transfer of Compensation
Experience (Form C-82) |
Completed forms, inquiries, or corrections to the individual information contained in this form shall be sent to the TWC Tax Department, PO Box 149037, Austin, TX 78714-9037, (512) 463-2699. Individuals may receive and review information that TWC collects about the individual by emailing to open.records@twc.state.tx.us or writing to TWC Open Records, 101 E. 15th St., Rm. 266, Austin, TX 78778-0001.
Where do I mail Tax Forms?
Please
e-mail questions or comments to tax@twc.state.tx.us
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