This is a report of wages paid by an employer during the period or periods for which taxes are due. An Employer's Quarterly Report consists of a report of total wages, taxable wages, and a wages list (for 5 employees or less) showing the amount of gross wages paid to specifically named employees.

Note: A wages list, regardless of the number of employees, may be submitted using form C-4, Wages List.

Note: Zero reports should be filed, even if no wages are paid, when an employer is anticipating future employment.

A report must be submitted for each quarter during which an employer remains active under the Commission's Tax Rules. An Employer's Quarterly Report must be filed no later than the following dates to avoid penalty:

• First Quarter - April 30
  
• Second Quarter - July 31
  
• Third Quarter - October 31
  
• Fourth Quarter - January 31

Exception: Rule 815.109(c), of the Texas Unemployment Compensation Act states, "When the last day for payment of contributions or reimbursements falls on a Saturday, Sunday, or a legal holiday on which the Agency is closed, the payment may be made on the next regular business day" .

EXAMPLE: If October 31 falls on Sunday a third quarter report and tax are considered timely received if they are mailed in an envelope which is postmarked November 1. This applies only too current quarterly reports and payment and their original due dates. Once the due date has passed the Saturday, Sunday or holiday rule no longer applies. This will also apply to a report filed via the Unemployment Tax Services (UTS).

For a newly subject employer, the initial Form C-3 is due on or before the last day of the month following the quarter during which he became a subject employer. Exception: Due dates will be extended ten days from the date the liability notice is mailed to the employer. For an established account, the Form C-3 is due quarterly and shall become due on the first day of the month immediately following such calendar quarter. A Form C-3 is considered timely received if it is postmarked on or before the last day of the grace month following the end of a quarter.

Example: A new employer is granted a report extended due date of October 31st which falls on a Sunday for all reports that are considered due. The employer owes the first, second, and third quarter reports. The reports are received on Monday November 1st. Only the current quarterly report (third quarter) is considered timely.

NOTE: Current quarterly reports are defined as the report due for the current quarter.

The receipt date is the date the report or payment is actually received by a Commission representative if delivered in person or the date shown by the U.S. Postal Services postmark date on the envelope containing the report or payment.

Comments:

• If the employer's envelope contains a U.S. Postal Service postmark and a postage meter's imprint, and the dates are different, the U.S. Postal Service's date will be used.
  
  
• If a report is received via Fax that contains a date in the header, that date is the receipt date for commission purposes. If the header info is incorrect, FTC screen should be documented with the date the fax was actually received by tax personnel.

An Employer’s Quarterly Report is not required for any quarters prior to the first wages date. For example, if an employer first pays wages on April 25, the report is not needed for the first quarter of that year. However, a quarterly report is due for any quarter in which wages are paid.

"Split Quarterly Tax Reports" are separate tax reports prepared due to reorganization or a change in ownership within a quarter.

• A split quarterly report and split wages list are required when the acquisition date falls within a quarter. For example: if the acquisition occurs on 11/01, a quarterly report and wages list will be prepared to split the wages paid by the successor from 11/01 forward and submitted for processing. Depending upon the circumstances a quarterly report and wages list or adjustment reports will be prepared for the predecessor's account.
  
  
• Trustees, receivers, or debtors-in-possession operating under the federal bankruptcy laws are required to file split reports for the quarter in which they begin operations. Taxes incurred under the auspices of the Federal Court bear a much higher priority for collection than our ordinary claim. If operations begin at the beginning of a quarter, a split report is not required.

The commission is authorized to estimate total and taxable wages for employer's quarterly reports when the employer fails to file a quarterly report.

Sometimes an employer or their representative will submit an alibi letter to explain why a quarterly report and remittance were filed late.

1. The death or serious illness of the person or immediate family member who files the report.
   
   
2. Loss by mail when supported by a copy of the original report and an affidavit signed by the person who mailed it showing when and where it was mailed.
   
   
3. Records being held by a court of law as evidence, records being held by a bankruptcy court trustee, or records otherwise stolen or sequestered.
   
   
4. Destruction of employer's records by fire or casualty.
   
   
5. Delay caused by an unavoidable absence of the employer. Abatement can be granted only on a one-time basis when accompanied by a written statement. Pleasure trips are not an acceptable absence to justify abatement.
   
   
6. Delay caused by erroneous information given the employer by TWC tax personnel, if such an allegation is credible or documented.
   
   
7. Texas wages reported to another state (must be backed by the other state's affidavit).
   
   
8. No wages paid during the quarter, applicable upon receipt of a written request from the employer. No consideration will be given to penalty abatement on amounts secured by final assessment or final court judgment.
   
   
9. Report due date may be extended provided the employer had no report delinquencies in the last 3 years.
   
   
10. The Director of Tax has the authority to grant an abatement based on a cause for a late report, which appears to a person of ordinary prudence to be a legitimate reason.

1. Loss by mail (supported by bankable remittance and statement signed by the person who mailed the remittance and stating when and where mailed).
   
   
2. Texas taxes paid to another state (must be supported by evidence from state to which payment was made and include the dates of payment).
   
   
3. The Director of Tax has the authority to grant an extension based on a cause for a late payment, which appears to a person of ordinary prudence to be a legitimate reason, and which clearly negates a willful intent to disobey the taxing statutes.

Unemployment Tax Services (UTS) allows employers to file their Employer's Quarterly Report online.

TWC Internet Homepage: A site on the Internet where all TWC information, communications, and interactive applications are located including our Tax applications. The site address is http://www.texasworkforce.org/

Extranet: The Tax Department term for a secure portion of the Internet site where employers can view their tax account information as well as perform account maintenance functions, such as changing their address or suspending their account.

Confirmation Number: Number assigned by the system to enable TWC to track a report once it has been submitted and to notify the user/employer that the report has been successfully submitted. This number is displayed on the File Wage Report Confirmation page and the Remittance Form in UTS.

QuickFile is a wage-reporting program that allows employers and their representatives to file quarterly tax reports over the Internet. QuickFile provides parent companies with numerous subsidiaries and authorized representatives with a way to submit one or more reports in a single transmission.

QuickFile increases the speed of report transmission, enhances the detection of duplicate data, and reduces the amount of time required to process tax reports. It also provides greater security and more flexibility to employers and their agents.

The program is available free of charge to all filers. QuickFile does not limit users to just filing the current quarter tax reports. Reports for multiple quarters may be submitted using QuickFile.

QuickFile is designed to transfer wage data from either the ICESA (Interstate Conference of Employment Security Agencies), MMREF-1 (Social Security Administration), Comma Delimited or Fixed Length formats. Specifications for the ICESA or MMREF-1 format can be found on the QuickFile web site. Employers should contact their payroll software company to determine if their payroll system can produce either the ICESA, MMREF-1, Comma Delimited or Fixed Length formats. Employers should contact their payroll software company to determine if their system can produce either the ICESA or MMREF-1 formats or visit the TWC website for a listing of vendors that provide software products that can create payroll reports compatible with the ICESA or MMREF-1 formats.

Once downloaded and installed on the user's computer, QuickFile reads, analyzes and validates the information, prior to transmission of the data via the Internet to the Texas Workforce Commission.

QuickFile requires that the user be registered through UTS and that the payroll file output be maintained in either the ICESA or MMREF-1, Comma Delimited or Fixed Length formats.

After installing QuickFile, the user is encouraged to immediately validate their wage file. This will allow the user time to correct any errors. Once downloaded and installed on the user's computer, QuickFile reads and analyzes a file created by the user's payroll program. It validates the file layout, identifies potential data problems and allows the user to make corrections before transmission. Some errors (ex: total wages do not balance) will prevent the file from being transmitted, other errors will process (ex: missing SSN). After the payroll file is validated, the user accesses the Internet and transmits the report to the Texas Workforce Commission via UTS.

Employers, accountants, bookkeepers, and any other employer representative that needs to file a tax report. Parent corporations with multiple TWC accounts can file all their tax reports at one time. Accountants, bookkeepers, and service agents can file tax reports for small, medium and large accounts simultaneously. The program is very user friendly. A user will only need minimal expertise in using Windows.

This information is available on the TWC Home Page at http://www.texasworkforce.org/

This information is available on the TWC Home Page at http://www.texasworkforce.org/

This information is available on the TWC Home Page at http://www.texasworkforce.org/

This information is available on the TWC Home Page at http://www.texasworkforce.org/