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[ Field Tax Procedures Manual - TOC ] [ Ch 1 - Status Investigations ] [ Ch 2 - Quarterly & Adjustment Reports ] [ Ch 3 - B-27 Investigations ] [ Ch 4 - Collections ] [ Ch 5 - Forms Used by Accts Examiners ] [ Ch 6 - Miscellaneous ] [ Ch 7 - Electronic Worklists ] [ Ch 8 - Rule 13 Tax Coverage Hearings ]
[ 1.1 - Purpose of Status Investigations ] [ 1.2 - Preparations Prior to Employer Contact ] [ 1.3 - Status Reports ] [ 1.4 - Filing Form C-9, Affidavit ] [ 1.5 - Creating Pending Acct Numbers ] [ 1.6 - Styling the Employer Master File (EMF) ] [ 1.7 - The Status Liability Screen (FTL Screen) ] [ 1.8 - Status Action Screen (STA) ] [ 1.9 - The Report Liability Screen (STR) ] [ 1.10 - Reopening an Acct Involving Sec 201.022 ] [ 1.11 - Request for Assistance ] [ 1.12 - Address Change / Closing Information (SNC) Screen ] [ 1.13 - Code 1 (G1CP) ] [ 1.14 - The Delinquency Name / Address - CNA Screen ] [ 1.15 - Department of Labor - Performance Measure ] [ 1.16 - Statute of Limitations ] [ 1.17 - Appeals Decision ] [ 1.18 - Partial Transfers ] [ 1.19 - Fictitious Employer Detection (FED) System ] [ 1.20 -Unemployment Tax Registration (UTR) ]

Chapter 1: Status Investigations

comments to: Tax Department

Table of Contents

This chapter explains the procedures and screens used to establish employer accounts.

1.1 - Purpose of Status Investigations

1.2 - Preparations Prior To Employer Contact

1.3 - Status Reports

1.3.1 - Requirement to Report
1.3.2 - The Purpose of a Status Report
1.3.3 - Current Status Report Forms
1.3.4 - Completing the Status Report - Form C-1 or C-1FR

1.3.4.1 - Federal Employer ID Number
1.3.4.2 - Type of Ownership
1.3.4.3 - Name

1.3.4.3.1 - Corporation, Professional Association (PA), Limited Liability Company (LLC), Professional Limited Liability Company (PLLC)
1.3.4.3.2 - Partnership, Limited Partnerships (LP/LTD), Limited Liability Partnerships (LLP)
1.3.4.3.3 -   Individual (Sole Proprietor)
1.3.4.3.4 -   Estate
1.3.4.3.5 -   Trust

1.3.4.4   - Mailing Address
1.3.4.5   - Business Address Where Records or Payrolls are Kept
1.3.4.6   - Owners or Officers Information
1.3.4.7   - Business Location in Texas
1.3.4.8   - If a Business is a Corporation Enter
1.3.4.9   - Employment Section (C-1) or Farm & Ranch Section (C-1FR)
1.3.4.10 - Domestic Employment
1.3.4.11 - Nature of Business
1.3.4.12 - Voluntary Election Section (C-1 and C-1FR)
1.3.4.13 - Changes to a Status Report
1.3.4.14 - Establishing Community/Separate Property
1.3.4.15 - Texas Revised Partnership Act (TRPA)

1.3.5 - Completing the Amended Status Report - Form C-1AM

1.3.5.1 -  Identification Section
1.3.5.2 -  Acquisition Section
1.3.5.3 -  Reopen Section
1.3.5.4 -  Suspend Section

1.3.6 - Signatures on Status Reports

1.3.6.1 -  Initial Liability Determination

1.3.6.1.1 -  Signed Status Report
1.3.6.1.2 -  Audited or Reviewed Records - Status Report
1.3.6.1.3 -  Voluntary Election - Status Report

1.3.6.2 -  Changes to Initial Determination
1.3.6.3 -  Not-Liable Accounts
1.3.6.4 -  Reopening Accounts
1.3.6.5 -  Status Section Requesting a C-1 Status Report

1.3.7 - Filing Instructions for Status Reports

1.3.7.1 - In General
1.3.7.2 - Submitting a Status Report with a Transmittal
1.3.7.3 - Submitting a Status Report without a Transmittal
1.3.7.4 - Using "OK"
1.3.7.5 - STA/FTL Used as a Transmittal

1.4 - Filing Form C-9, Affidavit

1.5 - Creating Pending Account Numbers

1.6 - Styling the Employer Master File(EMF)

1.6.1 -  EMF Lines 1 through 6
1.6.2 -  General Rules for Styling Accounts in the Employer Master File (EMF)

1.6.2.1. -  EMF Lines 1 & 2 - Employer's Name

1.6.2.1.1 -  In General
1.6.2.1.2 -  Corporations
1.6.2.1.3 -  Partnerships
1.6.2.1.4 -  Individual/Sole Proprietor
1.6.2.1.5 -  Estates
1.6.2.1.6 -  Trusts

1.6.2.2 - EMF Line 3 - Trade Name
1.6.2.3 - EMF Line 4 & 5 - Address

1.7 - The Status Liability Screen (FTL Screen)

1.7.1 -  The Purpose of the FTL Screen
1.7.2 -  FTL Screen Descriptions

1.8 - Status Action Screen (STA)

1.8.1 - The Purpose of the STA Screen
1.8.2 - Field Examiner's Use of the STA Screen
1.8.3 - STA Screen Descriptions
1.8.4 - STA for Deleting an FEIN Number

1.8.4.1 - When to Delete an FEIN Number

1.8.5 - STA to Establish Successor Liability
1.8.6 - STA to Initiate Successor Liability
1.8.7 - STA to Suspend a Predecessor Account
1.8.8 - Report(s) Posted to an Error Account or Not-Liable Account
1.8.9 - Duplicate Accounts

1.9 - The Report Liability Screen (STR)

1.10 - Reopening an Account Involving Section 201.022

1.10.1 - Reopening an Account Established under 201.022 & Immediately Suspended
1.10.2 - Reopening an Inactive Account under 201.022 and Rate Transfers
1.10.3 - Reopening an Inactive Account under 201.022 and Rate DID NOT Transfer

1.11 - Request for Assistance

1.11.1 - Between Tax Areas
1.11.2 - State Employment Security Agencies (SESA's)

1.11.2.1 - Request for Assistance from Other SESAs
1.11.2.2 - SESAs Requesting Assistance

1.12 - Address Change/Closing Information (SNC) Screen

1.12.1 - The Purpose of the SNC Screen
1.12.2 - SNC Screen Mistakes
1.12.3 - Special Inactivation Situations

1.12.3.1 - Domestic Employers

1.12.3.1.1 - Effective Suspension Date
1.12.3.1.2 - Telephone Inquiries
1.12.3.1.3 - Termination vs. Suspension
1.12.3.1.4 - Procedures to Suspend/Terminate Domestic Employers

1.12.4 - Inactivation Documentation
1.12.5 - Address Change Documentation in Region
1.12.6 - Change of Address to Another Tax Region
1.12.7 - Memory Only Additions of FEIN
1.12.8  Inactivation Reason Code

1.13 - Code 1 (G1CP)

1.14 - The Delinquency Name/Address - CNA Screen

1.15 - Department of Labor - Performance Measure

1.16 - Statute of Limitations

1.17 - Appeals Decision

1.18 - Partial Transfers

1.18.1 - Background
1.18.2 - General Info
1.18.3 - Processing the Application
1.18.4 - Partial Transfer Log

1.19 - Fictitious Employer Detection (FED) System

1.19.1 - Purpose
1.19.2 - Objective
1.19.3 - Policy
1.19.4 - Background
1.19.5 - Initial Claims Indicators
1.19.6 - Employer Indicators
1.19.7 - Procedures

1.19.7.1 - Overview
1.19.7.2 - Investigation
1.19.7.3 - Investigation Procedures

1.19.8 - Existence of the Business Cannot be Verified
1.19.9 - Transferring FED Assignments

1.20 - Unemployment Tax Registration (UTR)

1.20.1   - Purpose
1.20.2   - Background
1.20.3   - Definition
1.20.4   - Scope
1.20.5   - Procedures
1.20.6   - Standards
1.20.7   - Guidelines
1.20.8   - Policy
1.20.9   - Form/Report Requirements
1.20.10 - Inquiries

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Last Revision: March 26, 2009