The Adjustment Report Form correct information previously reported on Employer's Quarterly Report. Separate reports must be made for each quarterly report adjusted.
The Employer's Quarterly Report may also be corrected via the UTS system available through the TWC website. The system will walk the user through the adjustment process. The UTS system is faster and more efficient than using paper documents.
Account number, name and
the quarter end date at a minimum must be included.
Only "Number of Employees", "Total
Wages" and "Net Taxable Wages" should
be adjusted.
Column "A" reflects the number
of employees, total and taxable wages and tax
due as originally reported by the employer.
Column "B" reflects the corrected
information.
Column "C" reflects the difference
between the two columns. Interest is computed
on the underpaid tax in Column "C".
The "Form C-7" block on the Adjustment Form indicates
whether or not a Wage Adjustment Form for the corresponding quarter
is attached.
The "Important" box indicates
the reason for the adjustment.
The reason for the adjustment must be clearly
stated. Do not give general reasons
such as "Taxable wages were underreported".
Make sure the comment indicates why the wages
were underreported or overreported.
For example:
- Overreported total and taxable wages due
to employer including exempt wages, daughter
under 21, in error.
- Underreported total wages due to employer
using taxable wage limit of $9000 as total
wages for each employee
- Total wages for two employees omitted from
original report.
Valid signatures are always preferred.
