This section will provide information on the different forms used by Field Accounts Examiners.
With the increasing use of computers and the Internet the Tax Department is working to provide tax
forms online.
Internet forms may be in either of the following formats:
- Word97 - forms that are in a document (doc) or document template (dot) format can be used by
Word 97 or Word Perfect.
- PDF - Adobe Postscript Format which requires the Adobe Reader to view and print the forms. This
format will not allow the user to edit or input data to the form.
A C-1 Status Report is used to determine liability for regular and domestic employers.
A C-1FR Status Report Farm and Ranch Employment is used to determine liability for Farm and Ranch
employers.
A C-1AM Amended Status Report is used to amend previously filed Status Reports, update tax files,
acknowledge acquisitions, reopen or close an account, and as required by audit procedures.
A C-1P is used to determine liability for a political subdivision, and should be obtained from the
Status Section.
A C-1SA is used to determine liability for a governmental unit of the State of Texas, and should
be obtained from the Status Section.
Form C-3 Employer's Quarterly Report is not available for download. However, links on the Tax
Forms and Instructions page will offer the employer a way to register with the TWC and file
quarterly reports online. Field Accounts Examiners may file the Employers Quarterly Report online.
instructions.
Form C-3I, Instructions for Completing C-3, provides directives on interest and penalty calculation
and business closure information for:
- Regular Taxed Employers - Form C-3 Instruction.
- Political Subdivisions - Form C-3 PS Instruction.
- Reimbursing Employers - Form C-3 RE Instruction.
C-3 Instructions form may be used to update or change an employer's name, dba, mailing address,
telephone number, or Federal ID number.
Form C-3SCF Status Change Form is found on the Employer's Quarterly Report return envelope as a
vain flap and is used by the employer to notify TWC of any changes in the employer's business.
Form C-3V Payment Voucher is included with the Employer's Quarterly Report. The employer can record
the remittance amount on the payment voucher, which also serves as the mailing label for the quarterly
report. The top two-thirds of the Payment Voucher is available space that is used by the Tax Department,
each quarter, to deliver important information to the employer. The backside of the form contains
the penalty and interest calculation worksheet, with examples.
Form C-4 Employer's Quarterly Report Continuation Sheet is not available for download.
The Form C-5 Adjustment Report is used to amend information previously submitted to TWC on the Form
C-3.
Form C-6, Application for Voluntary Election of Coverage, is filed by any employer subject under
Sec. 206.002 of the Act. The employer becomes subject to the Act for a period of not less than two
(2) full calendar years beginning with the date shown in Item 6 on the C-6 Application. Filing of
this form is voluntary.
If an employer desires to be reimbursing, a Form C-6A, Election to Pay Reimbursements, must be filed
by any employer subject under Sec. 201.026 of the Act or any employer described in IRS Code Section
501(c)(3) of the Internal Revenue Service Code which is exempt from income tax under IRS Code Section
501(a).
For a newly subject employer, this form must be filed with the Commission within forty-five (45)
days from the date the liability notice letter is sent to the employer.
For previously established eligible employers not within the above time frame, the application must
be received not later than thirty (30) days prior to the commencement of a calendar year.
Reimbursing employers desiring to form a group account, add members to a group account, delete members
from a group account, or terminate a group account, may file one of the following forms:
1. Form C-6C - Joint Application for Establishment of a Group Account.
2. Form C-6D - Joint Application for Addition of Members to a Group Account.
3. Form C-6E - Joint Application for Withdrawal of Members from a Group Account.
4. Form C-6G - Joint Application for Termination of a Group Account.
Note: An Accounts Examiner will not encourage or discourage an employer's decision to become
or not become a reimbursing employer.
Each nonprofit organization which is described in Section 501(c)(3) of the Internal Revenue Code
which is exempt from income tax under Section 501(a) of such code is entitled under the law to elect
to pay reimbursements in lieu of paying taxes. Stated below are some matters to be considered when
making the election.
Advantages
- If no benefits are paid to a former employee of a reimbursing employer, the organization will
have no reimbursements to pay.
- Even if some benefits are paid, the amount of reimbursements to be paid over a period of time
may be less costly than payment of the tax for the same period.
- Two or more reimbursing employers may file a joint application with the Commission for the establishment
of a group account for the purpose of sharing the cost of benefits paid to former employees of
the members of the group account. Formation of such a group account would help spread the cost
among the members; however, members would be required to pay reimbursements for benefits paid to
any former employee or any member of the group and this may or may not be an advantage.
Disadvantages
- To elect to become a reimbursing employer is comparable to making a decision not to carry casualty
insurance. One's liability may be much greater.
- A taxed employer normally knows in January of each year his tax rate for the calendar year.
A reimbursing employer never knows his potential liability and may be required to pay reimbursements
more than two years after the individual has been separated from his employment.
- A reimbursing employer may be required to post a surety bond to insure that reimbursements are
made. It is possible that the cost of such a bond could be greater than the tax. (However, this
provision of the law has never been employed by the Commission.)
- Under certain conditions a taxed employer may prevent charge to his account even though the
claimant receives benefits based on wages earned from the employer. A reimbursing employer will
be charged for any benefits paid to the claimant based on wages earned from the reimbursing employer
regardless of the cause for the claimant's separation from such employer's employment.
The Texas Unemployment Compensation Act provides that political subdivisions be given a choice with
respect to paying reimbursements for benefits paid, or paying taxes under a group tax rate separate
from regular taxed employers. The group-tax rate will be a flat rate applicable to all governmental
employers which choose this system, determined by the amount of benefits (including one hundred percent
[100%] of the extended benefits) paid to former employees of this group as compared to the total
taxable wages paid by this group of employers during the same period. Federal law permits such a
special contribution system for governmental employers but not for other employers.
Under the reimbursing system, at the close of each calendar quarter, the employer must pay to the
Commission, in reimbursements, the amount that the Commission has paid, in benefits (including one
hundred percent [100%] of the extended benefits), to former employees of that employer whose benefits
are based on earnings from that employer.
Set out below are circumstances which should be considered in making your choice.
Advantages of Reimbursements
- If no benefits are paid to any former employees of a reimbursing employer, the organization
will have no payments to make.
- Even if some benefits are paid, the amount of reimbursement to be paid over a period of time
may be less costly than payment of the tax for the same period.
Disadvantages of Reimbursements
- To elect to become a reimbursing employer is comparable to making a decision not to carry casualty
insurance. The employer's-liability will depend on benefits paid to its ex-employees and may be
far greater than the amount of contributions. Under the special tax system, the employer will have
the average for the whole group.
- An employer which pays taxes knows in advance its tax rate for the calendar year. A reimbursing
employer never knows its potential liability and may be required to pay reimbursements for two
years or more after the individual has been separated from its employment.
Form C-6F, Withdrawal of Election to Pay Reimbursements, is filed by a reimbursing employer who
is eligible (eligible means they have been a reimbursing employer for at least two years) and wish
to change their status to taxed. The Form C-6F must be received no later than December 1st to be
effective at the beginning of the next calendar year.
The Form C-7 Wages Adjustment Schedule is used to amend information previously submitted to TWC
on the Form C-4.
The Form C-8 is a review of the 20 common law factors used by TWC to determine employment. The Form
C-8 compares the factors and describes how an employee works versus how an Independent Contractor
works.
The purpose of Form C-12, Independent Contractor Questionnaire, is to assist the Accounts Examiner
in determining whether a worker is an employee or an independent contractor.
- A different questionnaire must be completed for each class of worker existing within the employing
unit where a determination is needed.
- One copy goes to the employer for their statement and signature.
- All copies of documents become a part of Agency records and cannot be returned.
- Form C-12S (1096) addresses the questionnaire in Spanish.
The purpose of Form C-12TEADS, Driving Safety Schools/Driver Education Schools, is to assist the
Accounts Examiner in determining whether a worker is an employee or an independent contractor.
- A different questionnaire must be completed for each class of worker existing within the employing
unit where a determination is needed.
- One copy goes to the employer for his statement and signature.
- All copies of documents become a part of Agency records and cannot be returned.
Form C-13, Notice That Employment/Business Has Been Discontinued, is filed by any subject employer
who has entirely discontinued employment in Texas.
The C-13 does the following:
- Notifies the Agency that the employer has temporarily suspended or permanently discontinued employment
in Texas.
- Relieves the employer only of the duty of filing quarterly contribution and wage reports for
periods during which no employment is performed.
- Does NOT have the effect of changing the employer's status as a subject employer under the TUCA
nor does it terminate liability.
- Does NOT terminate the account. The employer's liable status as a subject employer may be terminated
only as of the beginning of a calendar year and only in accordance with the provisions of Sec.
206.004 of the Act.
Tax Rate Notices, Form C-22 inform an employer about current or past annual tax rates.
Form C-24, Voluntary Contribution Election, is used to notify those employers who qualify for a
reduction in their general tax rate by contributing the dollar amount no later than the date indicated
on the form.
The purpose of Form C-31, Specific Industry Questionnaire for Landman, is to assist the Accounts
Examiner in determining whether a worker is an employee or an independent contractor.
- A different questionnaire must be completed for each class of worker existing within the employing
unit where a determination is needed.
- One copy goes to the employer for their statement and signature.
- All copies of documents become a part of Commission records and cannot be returned.
The Form C-38, Transfer of Compensation Experience Questionnaire, is used by the Agency to determine
if total compensation experience can transfer from a predecessor to a successor by reason of affinity
(relationship by marriage) or first degree of consanguinity (first-degree blood relative) or due
an equitable interest in the successor or predecessor.
The C-38:
- Is required if there is any doubt as to whether a relationship existed.
- Must be signed by an authorized representative or responsible party.
Employer's 1st Degree of Consanguinity (blood relative) = Parent to child.
Employer's Spouse 1st Degree of Affinity (relationship by marriage) = Husband to wife.
A Written Authorization Form C-42 that is properly completed and filed with the Agency authorizes
a specified person to represent the grantor in business with the Agency. Once approved, the Written
Authorization remains in effect until it is revoked through an appropriate revocation Form C-43 is
filed with the Agency.
Written Authorization, Form C-42 will be in full force until revoked by Form C-43, Revocation of
Written Authorization or in any other written form from the employer or the individual with Written
Authorization.
Form C-55, Cashier's Field Receipt, is issued for all cash monies paid to the state of Texas or
any other state.
The C-58R is a bill sent to a reimbursing employer for amounts owed.
Form C-59, Specific Industry Questionnaire - Cosmetologists, is used to determine if a worker is
an employee under the Texas Unemployment Compensation Act as a cosmetologist.
- A separate questionnaire must be used when another class of workers needs a determination.
- One copy goes to the employer for their statement and signature.
- All documents attached to this questionnaire are made a part of the official Texas Workforce.
Commission records and cannot be returned.
Form C-60, Staff Leasing Questionnaire, is required to be submitted to the Texas Department of Licensing
and Regulation as part of the attached Affidavit of complaint (Form C-61).
Form C-61, Staff Leasing Services Affidavit, will be completed in conjunction with Form C-60, Staff
Leasing Questionnaire and both are submitted to the Texas Department of Licensing and Regulation.
Form C-69-QCR, Application for Refund of Amounts Paid in Error, is filed to secure a refund for
credit balances existing in an employer's account, to which the employer is entitled. The application
must be filed within three years from the date on which such taxes or interest would have become
due.
Form C-71, Application for Termination of Coverage, is filed for the purpose of terminating coverage
under the Texas Unemployment Compensation Act.
- This application must be filed between January 1 and March 31 in the year of termination so long
as the employer is eligible for termination as provided in Section 206.004. A postmark of March
31st or earlier is acceptable.
- Section 206.004 states that the employing unit may cease to be an employer if the employing unit
was not an employer during the preceding year and submits Form C-71 or, that the employing unit
has not had individuals in employment during the preceding three calendar years.
- If the employer resumes employment after the account is terminated, a new employer identification
number will be assigned with a new employer tax rate.
Form C-78, Specific Industry Questionnaire-Truck Drivers, is used in securing a ruling from the
Texas Workforce Commission on the status of truck drivers.
- One of these forms should be completed for the employing unit and another one for the individual
who is representative of the truck drivers whose status is in question.
- A different form must be used for another class of worker should the circumstances change or
the facts change materially within the same class of worker.
- All copies of documents attached to this form become a part of Commission files and cannot be
returned.
Form C-81, Subpoena Duces Tecum, is a standardized form that an Accounts Examiner uses to compel
an employer to produce payroll records.
- It is usually served by a Sheriff, Constable, or Process Server within the employer's county
of residence.
- Accounts Examiners may render assistance to the Constable or Sheriff in locating the person being
served.
- Also accompanying the subpoena is Form C-81A-Punishment for Failure to Obey Commission Subpoena
and Form C-81B-Notice to deliver the attached note with the subpoena.
The Texas Unemployment Compensation Act states the punishment for failure to obey
a subpoena of the Texas Workforce Commission as follows:
"A person commits an offense if the person, without just cause, does not obey a subpoena of the
commission. An offense under this subsection is punishable by a fine of not less than $200.00, by
confinement for not more than 60 days or by both fine and confinement."
This form is used with the C-81 Subpoena Duces Tecum.
This form is a notice to the Sheriff requesting them to deliver the C-81 Subpoena Duces Tecum and
C-81A Punishment for Failure to Obey a Subpoena. This form comes in eight parts that are to be separated
for individual use.
Form C-82, Joint Application for Partial Transfer, is used by a successor and predecessor employer
for partial transfer of compensation experience of a segregable and identifiable portion of the business
from the predecessor to the successor account.
- An application must be filed and approved before an employer can use the experience tax rate
of the predecessor.
NOTE: A successor employer may take into consideration wages paid to an employee during a calendar
year by the predecessor employer in arriving at the $9000 annual taxable wages limit, provided
a C-82/C-83 package is completed and approved.
This form must be used in conjunction with Form C-82. Form C-83, Wage Distribution Section for Partial
Transfer, serves the purpose of separating compensation experience between the predecessor and the
successor.
Procedure requires that:
- Forms C-83 should be submitted for all quarters of the year in which the acquisition occurred,
plus the four calendar years preceding the takeover year or to the date of first employment of
the business, whichever is later.
- C-83's for each successor involved in the partial transfer must be submitted. All wages not
identified on the C-83's remain with the predecessor. Employers filing partial transfers are required
to list those employees in ascending social security number order.
Form C-85, Delivery/Courier Service Questionnaire, is used in securing a ruling from the Texas Workforce
Commission on the employee status of certain workers under Section 201.073.
- The term "individual" in this questionnaire relates to a person compensated for performing
a service for a private for-profit delivery/courier service.
- All copies of documents or other data included with this questionnaire become a part of the
records of the Agency and cannot be returned.
Form C-95, Product Demonstrator Questionnaire, is used to obtain a ruling from the Agency on the
status of certain workers under Section 201.070 of the Texas Unemployment Compensation Act.
- All copies of documents and other data attached to this form become part of the Agency files
and may not be returned.
Form C-102 - Pre-Audit Questionnaire is used to provide information from the employer prior to a
scheduled audit.
Form C-104, Installment Payment Proposal, documents an employer's plan for orderly liquidation of
the indebtedness.
Form C-105, Real Estate Broker/Salesman/Instructor Questionnaire, is used to secure a ruling from
the Agency on the status of certain workers under Section 201.072 of the Texas Unemployment Compensation
Act.
- All copies of documents and other data attached to this form become a part of Agency records
and cannot be returned.
Form FL-9, Call-In Letter, requests that the employer appear before the Accounts
Examiner so that an audit may be performed for the purpose of obtaining specific information or reports.
Form FL-92, Post Audit Letter, thanks the employer for their cooperation during a recent audit and
provides the results of that audit. It also advises the employer of the possibility of a Commission
Rule 13 hearing if he/she disagrees with the results of the audit.
Form FL-96, Request To Postmaster For Forwarding Address, is used to obtain a forwarding address
from the local postmaster when all other means of trying to locate one have been exhausted.
The FL-204, Interoffice Memorandum, is used when appropriate for transmitting money, reports, or
other documents when special instructions are required.
Form FL-300S, Call-In Letter, is a document that requests that the employer appear before the Accounts Examiner so that information can be obtained for specific forms or reports.
Form FL-310S, Collection Letter, is a collection letter sent to the employer who owes
any amount of tax and/or penalty.
Pamphlet PI-5, Employer Responsibilities, is offered to the employer either as a mailout or at the
field office reception area. It highlights frequently asked questions such as: Who is subject? Or,
What is employment? Etc.
Form PI-5A, Farm and Ranch, is similar to Form PI-5, but concentrates on farm and ranch employment,
answering such questions as: Which farm and ranch employers are liable? Or, If a farmer hires a labor
agent who pays the tax? Etc.
Form Y-10, Attention Employees, is posted in a conspicuous location at the place of business by the employer to indicate that employee wages are reported to the Texas Workforce Commission and that they may be eligible for unemployment benefits. Because the poster states that the employer is paying unemployment taxes, the employer must have an active account. If there is no active account, appropriate steps must be taken to establish a new account or reopen an existing account. . Employers may now order these forms through the Employer Information Online in either English or Spanish.
Form Y-69, Emergency Delivery At Once, is used in cases where it is urgent that another person,
department or department head receive an original sample of a requested or non-requested form in
the fastest manner possible.
Last Revision:
November 22, 2011
