All employer accounts established by Unemployment Insurance Support Services (UISS) and Controller personnel are styled using an established criteria. Lines 1-5 have 35 spaces available for use while Line 6 has 3 parts with separate spaces for the city name (or foreign country name), the state abbreviation and the zip code.

Lines 1 & 2 are for the name of the employing unit (Data should not be keyed on Line 2 if Line 1 is blank.)

Line 3 is for the employer DBA (trade name)

Lines 4 & 5 are for the employer address (Data should not be keyed on Line 5 if Line 4 is blank.)

Line 6 is for the city, state and zip code or for the name of a foreign country.

No punctuation is used in the styling of employer names and addresses except .com if it is part of the entity legal name with the Secretary of State (SOS). When listing a series of names, use a dash between names instead of a comma. The following characters are allowed: @ # $ % & ( ) - + and =.

To correctly style a sole proprietor, key the employer's first name, middle initial and last name on Line 1.

1. A husband and wife sole proprietor account should be keyed as 2 complete names. For example, John & Mary Smith would be styled as:
   
                             LINE 1 John Smith & Mary Smith
   
   
2. If the first and second names are commonly used to address the individual (such as Billy Bob), spell both names instead of using the first name and middle initial.
   
   
3. A married woman's maiden name, used as part of her name should be spelled out, not shown as a middle initial (Jane Smith Jones not Jane S Jones). Do not use gender names, such as Ms, Mrs., Miss, or Mr. and Sir. A sole proprietorship involving community property held by a husband and wife will be styled with the names of both individuals. However, at the employer’s request (verbal/written), the account can be styled in only one spouse’s name, as long as the business is community property and C-1, C-1FR, item #11, shows both names. The accounts examiner will document FTC screen concerning the employer’s styling request.
   
   
4. For Asian employers, spell all 3 names, instead of using a middle initial.
   
   
5. If an employer uses a nickname or assumed name, include that name as part of the employer name, using dashes, such as:
   
                            LINE 1 James R -Jimmy- Smith
   
   
6. If an individual employer is deceased and has ceased operations, do not use the word "Deceased" as part of the name. Style the account with the employer name and the word "Estate." This is not the same as continuing employment by the estate of a deceased employer. See Chapter 2 - “Estates”.
   
                            LINE 1 Jack Brown - Estate
   
   
7. Do not use the terms "Guardianship" or Non-Compos Mentis or the initials NCM in Line 1. Style these accounts with the name of the individual on Line 1 and no mention of their legal status.
   
   When establishing accounts for recipients of Vouchers (Voucher Program – SB 1586) and determining who the "employer" is use 18 years of age as the standard. That is, accounts set up that involve a healthcare recipient who is 18 or older, should be styled in their name. Exceptions may still occur however, in situations where the individual receiving the care is over 18 but has been declared mentally disabled or otherwise disadvantaged to such a degree that they are unable to act on their own behalf. In such cases, a parent or guardian has been appointed by the court to act on their behalf and would be considered the employer. Accounts set up that involve a health care recipient under 18, should continue to be styled in the parents’ or guardians’ name. See Chapter 1 - "Situations That Require Special Review" for more information.
   
   
8. An individual employer with a professional title (CPA, MD, DDS or Attorney) may have that title added to the end of Line 1. For example:
   
                            LINE 1 Donald Smith - Attorney
   
   
9. Do not add the terms "Bankrupt", "Debtor in Possession", "Bankruptcy", etc. to Lines 1-6 of an employer account unless requested by Regulatory Integrity Division (RID) Special Actions Unit (Bankruptcy). See Chapter 2 - "Employer Addresses."
   
   
10. Labor Agent: For farm and ranch employers that include a labor agent, make sure "Labor Agent" is always styled on Line 2 and after any other data on Line 2.

Note: See Chapter 6 - "Community Property" – investigations and ownership changes involving community property and sole proprietorships.

To style a partnership, limited liability partnership or joint venture, list the partners or joint venturers names on Line 1 and Line 2. If the partners are individuals, style their names with first name, middle initial and last name. Do not shorten the partner's names, substitute initials for a first name or split a word to force the names of the partners into these two lines. If a partnership consists of one or more corporations or other business entities, list the partner's or joint venturer's names on Lines 1 and 2.

If there are three partners and employer wants account styled in two partners name because third partner is a silent partner we can style it with two names. Obtain C-1 with all three names and document FTC.

The ownership type for partnerships and joint ventures is 02 (partnership). A general partnership electing to be taxed as a corporation for IRS purposes, would owe FUTA taxes on wages paid to partners, therefore partner wages would be reportable to Texas Workforce Commission (TWC). The styling will remain a partnership.

1. If two or more partners have the same last name, key the first and last name for each partner. For example, Bob, John & Paul Jones should be keyed as:
   
                            LINE 1 Bob Jones - John Jones & Paul Jones
   
   
2. The name of a partner can be split between Line 1 and Line 2 while keying the names of the partners. For example:
   
                            LINE 1 James G Harris - Joseph C
                            LINE 2 Cunningham & Robert Smith
   
   
3. General Partnerships should be styled with the name of the general partner(s) on Line 1 (and Line 2 if needed). If there are too many names to fit on Lines 1 and 2, list one partner followed by Et Al.

4. Limited Partnerships should be styled with the name of the general partner(s) on Line 1 followed by "Et Al" to indicate additional partners. The partnership’s name (the name filed with the Secretary of State) should be on Line 3 and must include one of the following words "LTD", "Limited Partnership", "LP", or "Limited".
   
   For example:    LINE 1 Greenforest Investors Inc Et Al
                            LINE 3 Greenforest Partnership Ltd
   
   Place FTC comments documenting your findings on SOS.

5. Registered Limited Liability Partnerships (LLP/RLLP) are to be styled like all other partnerships, partners names on Lines 1 & 2. The limited liability partnership's name (the name filed with the SOS) should be on Line 3 and must include "Registered Limited Liability Partnership" or "LLP" as the last words of the name.
   
   A general or limited partnership can become an LLP, we can amend the account. Change Line 3 to include LLP or RLLP.
   
   If the employer has a new FEIN ask employer if it is a new legal entity. If so, then a new account number is needed.
   
   For example (General Partnership registered as an LLP):
   
                            LINE 1 James G Harris & Joseph C Smith
                            LINE 3 Harris & Smith LLP
   
   When the partnership, registered as an LLP, is a limited partnership, Line 1 will be styled in the general partner's name(s) followed by Et Al. The limited liability partnership's name (the name filed with the SOS should be on Line 3 and must include "Limited Partnership" or "Ltd" plus "Registered Limited Liability Partnership" or "LLP" as the last words of the name.
   
   For example (Limited Partnership registered as an LLP):
   
                            LINE 1 John Smith Et Al
                            LINE 3 Smith Investments Ltd LLP
   
   Place FTC comments documenting your findings on SOS.

6. Joint Venture is a partnership established by two or more persons to carry out a specific undertaking. It is usually dissolved after the objective has been achieved. Joint Ventures are common in real estate.

Corporations, Professional Corporations (PC), Professional Associations (PA), Limited Liability Corporations (LLC) and Professional Limited Liability Corporations (PLLC) can include any combination of letters, numbers and/or symbols. In Line 1 and Line 2, do not abbreviate words in the corporate name unless the words were abbreviated by the employer. If a corporate name requires more space than Lines 1 and Line 2, key as many words as will fit into Line 1 and Line 2 and leave off the remainder of the name. Do not split a word between Line 1 and Line 2.

1. Corporate names should be styled as listed on the SOS records.
   
                           For example:  LINE 1 Bobs Heating & Air Conditioning Inc
   
   
2. If a corporation has a fictitious name shown on SOS it should be styled with the name of the corporation on Line 1 and the fictitious name on Line 3. Place FTC comments documenting your findings on SOS.
   
   
3. If a corporation has a DBA with the same name as the corporate name, do not repeat the name on Line 3.
   
   
4. The name of a Professional Association (PA) or Professional Corporation (PC) should be keyed as shown by the employer. It should be styled like a corporation.
   
   
5. Subsidiaries: If the employer is a subsidiary of a corporation, the subsidiary name should be keyed on Line 1 and Line 2. The name of the parent corporation should not be keyed in the name/address setup except as a "care of".
   
   
6. Division: If the employer is a division of a corporation, the parent corporation's name should be keyed on Line 1 and Line 2 and the name of the division should be keyed on Line 3.
   
   
7. For a Limited Liability Company (LLC) or Professional Limited Liability Company (PLLC), Line 1 and Line 2 are in the LLC or PLLC name. The business name styling must include "Limited Liability Company", "Limited Co", "LLC", "LC" or "PLLC". The names of the members, managers, or officers should not be used to style the account.

NOTES: LLC can use LC in their name styling even though they are LLC’s. PLLC’s are the same as LLC’s with the only difference being that they are lawyers, doctors, etc. who will setup Professional LLC’s.

Officers that receive distribution of profits (dividends) based on ownership percentage are not taxable.

Officers that receive repayments of a loan they made to a corporation and stipulated on the corporate minutes or actual loan papers are drawn between the officer and the corporation and are not wages therefore, they are not taxable.

All remuneration paid to an individual, including members, managers, and officers, for services rendered, will be considered wages as defined by the Texas Unemployment Compensation Act, except for those distributions of profits based on formulas established in the limited liability company’s Articles of Organization or Regulations.

Wages paid for single member LLC’s are reportable. The LLC is treated like a corporation no matter how they report to Internal Revenue Service (IRS). If the IRS changed the FEIN and there was no change in the legal entity, and the Corporation/LLC continues under the same charter, we do not establish a new account. Just amend the FEIN and document FTC. This usually occurs when the LLC changes how they are taxed with the IRS.

Ownership changes to Corporations/LLC’s:

1. Stock Purchase Only:
   
   New account number not required.
   New officers and sometimes new FEIN.
   
   
2. Change of FEIN on an LLC with or without new members:
   
   New account number not required if no change in legal entity.
   
   
3. Name Change Only Charter Amendment:
   
   No ownership change.
   New account number not required.
   
   
4. Reincorporation in another State:
   
   Ownership change
   New account number required.
   
   
5. Incorporation of Business:
   
   Ownership change
   New account number required
   
   
6. Dissolution of Corporation:
   
   Ownership change
   New account number required
   
   
7. Entity changed from a Corporation to LLC but Texas SOS has the same filing number:
   
   Change of legal entity
   New account number required
   This could be incorporation of a sole proprietorship, partnership, trust, estate, etc.
   
   
8. Conversion of any kind between two entities:
   
   New account number required

An "Estate" account is the estate of an employer that has continued to have employment after the employer's death. "Estate" accounts are not the same as an "Individual" employer who has died, but is instead continuing employment while the deceased employer's will is being executed. Estates are styled with the name of the executor and their title on Line 1 followed by the name of the deceased employer on Line 2 and the word "Estate". For example:

                                   LINE 1 Betty Smith Jones - Ind Executrix
                                   LINE 2 Robert Smith Estate

1. If there are 2 or more co-executors and insufficient space to list all the executor's names, key one executor's name, and the phrase "Co-Executor ET AL" on Line 1. For example:
   
                             LINE 1 Bob Cunningham Co-Executor ET AL
                             LINE 2 Doug Smith Estate
   
   
2. If the estate consists of more than one person (usually a husband and wife) and the estate name is more than 35 spaces, key one deceased employers name and the word "Estate" and then the words "ET AL".  For example:
   
                             LINE 1 George Smith Executor
                             LINE 2 John Smith Estate ET AL
   
   The abbreviation for "Executor" is "EXR" and the abbreviation for "Executrix" is "EXRX".
   
   The administrator is entered on Line 4. For example:
   
                            LINE 4 % John Doe-Administrator

A trust account should be styled much like a corporation, with the name of the trust on Line 1 and Line 2, such as "Bob Smith Trust" or "The Smith Family Trust".

The name of the trustee is not part of the employer name and should not be keyed on Line 1 or Line 2. The trustee name should be keyed on Line 4 if it is part of the name/address setup. For example:

                                  LINE 1 The Smith Family Trust
                                  LINE 4 % First State Bank - Trustee

Political Subdivision accounts established for cities and counties should be styled with the name of the city or county followed by the words "City of" or "County Of". For example:

                                  LINE 1 San Antonio - City of

The DBA for an employer account is a trade name or another name under which the employer is doing business. Key the DBA name as written by the employer. Do not abbreviate the DBA if it contains more than 35 spaces. Key the first 35 spaces of the DBA and leave the remaining spaces off the employer setup. To delete a trade name, type the letters "OMIT" on Line 3 and erase extra information using the delete key or space bar.

1. Do not key a DBA on Line 3 if the employer has 2 or more DBA's with different names. If an employer has more than 1 DBA, a C-1 or C-1AM needs to be completed and sent to Doc Log & Destroy.
   
   
2. If an employer indicates several DBA's with the same name (such as "Jiffy Stop #1, Jiffy Stop #2 and Jiffy Stop #3"), key that name on Line 3. The DBA would be keyed as:
   
                            LINE 3 Jiffy Stop
   
   
3. If a partnership (such as a law firm) or a joint venture, has a DBA that is a series of names and those names are more than 35 spaces long, key as many names as possible and then the words "ET AL". For example, if the DBA is "Smith, Jones, Brown, Nunn, Grantham & McMullen, the DBA would be:
   
                            LINE 3 Smith-Jones-Brown-Nunn ET AL
   
   
4. The legal name of a Limited Partnership should be keyed on Line 3. The partnership's name (the name filed with the Secretary of State) must include one of the following words: "LTD", "Limited Partnership", "LP", or "Limited".
   
   
5. The legal name of a Limited Liability Partnership should be keyed on Line 3. The partnership's name (the name filed with the Secretary of State) must include "Registered Limited Liability Partnership" or "LLP" as the last words of the name.
   
   
6. State Agency:  The agency funding number for a state agency account should be shown on Line 3, beginning with the abbreviation "DEPT" followed by the 3 digit funding number. State agencies are reimbursing accounts and are billed quarterly by the Controller Department for chargebacks. If the department number is keyed in any other space, TWC software will not recognize the account and assess chargebacks to the agency.
   
                            LINE 3 DEPT 999 - Other Funds

Line 4 and Line 5 are reserved for the employer's mailing address. If the address contains one line of data, it should be keyed on Line 4. If the address is too long for one line, key the address on Line 5 and the secondary information, such as the %, building name, Trustee, Lock Box, etc. on Line 4. Data should not be keyed on Line 5 if no information is on Line 4.

If an account is certified to the Attorney General, is bankrupt or the address change indicates a bankruptcy trustee, notify the (RID) Special Actions Unit (Bankruptcy) before changing the address. The words "Debtor in Possession", "Bankruptcy", etc. should not be a part of the name/address setup unless requested by RID.

Foreign addresses should not be processed on the SNC screen. To process a foreign address, use the STA screen or complete a Form C-10. See Chapter 2 - "Address Changes Foreign Addresses", "Foreign Addresses STA Screen" and "Foreign Addresses Form C-10" for more information.

TWC has installed Code 1, which is US Postal Service software, for standardizing addresses and bar coding outgoing mail. Code 1 reads the address line directly above the City-State, adjusts the address to postal standards (if it can be recognized by the software), and adds the last four digits of the zip code so that outgoing mail can be bar coded and obtain postal rate discounts. Once Code 1 has changed an employer address to USPS standards, TWC personnel cannot modify the styling of that address. Code 1 will change the modifications back to USPS standards in the nightly Tax run. To determine if an address meets Code 1 standards, consult G1CP (for instructions on using G1CP, see the procedure "Code 1 Errors"). See Chapter 13 - “G1CP Usage”. If an account does not have a 9-digit zip the address will need to be checked on G1CP and document FTC with your findings.

1. If an address includes a branch post office, key the name of the branch on Line 4, not on Line 5.
   
   
2. Do not use punctuation such as commas or periods. Use a dash only to separate the suite number and letter (such as Suite 46-B) or a rural box and letter (such as Route 5 Box 36-B).
   
   
3. Use the symbol % instead of c/o to indicate that the mail is being sent in care of a third party. Do not use stand alone titles on the % line except for the title "Trustee". Do not key "Bookkeeper", "President", "Treasurer", etc. You can key a title after the name of an individual and can also key % department such as Human Resources or Payroll Department.
   
   
4. Key internal mail routing data such as Lock Box (LB), Personal Mail Box (PMB) or Mail Stop (MS) on Line 4 and the remainder of the address on Line 5. If internal routing information is on the same line as the address, it prevents Code 1 from verifying the address.
   
   In a situation where an address has a PMB, LB or MS and also % person style the account as follows:
   
                             LINE 1 Legal Concierge Inc                                                                                
                             LINE 4 % Mike Moreland – PMB 194                                                        
                             LINE 5 4009 Old Denton Rd Ste 114                                                           
                             LINE 6 Carrollton   TX  75007-1022
   
   
5. Spell a direction if it is a street name (Southwest Fwy), but abbreviate a direction if it is used as a directional (234 NW Smith St).
   
   
6. All street names should end with an abbreviation such as ST, AVE, BLVD, LN, PKWY, CIR, etc. If the mailing address is a street and also has a suite number, key both designations on the address line. If the words "ST" and "SUITE or STE" are not both keyed, Code 1 cannot read the address. For example:
   
                             LINE 4 3600 Main ST STE 3600
   
   
7. Use the pound sign (#) if it is unknown whether the secondary part of an address is a suite, room or apartment. Key the street address, space, pound sign (#), and the number of the suite or apartment. For example:
   
                             LINE 4 2440 Pioneer Pkwy # 412
   
   
8. Numerical street names should not be spelled out but should be keyed as numbers. For example, 415 Ninth St. should be keyed as:
   
                             LINE 4 415 9th St.
   
   
9. Do not use the words "Rural", "Route", "Number", or "NO" as part of a rural route. Rural routes are now keyed as "RR" or "HC" (highway contract routes). Do not key street names on the same line as the "Route". For example, "RR 2 Box 18 Bryan Dairy RD" should be keyed as:
   
                            LINE 4 Bryan Dairy RD
                            LINE 5 RR 2 Box 18
   
   
10. Use abbreviations for APT, BLDG, FL (Floor), STE (Suite), RM (Room), DEPT, etc.
    
    
11. Employers whose mail is sent to a foreign country must have all addressing information such as the street address, % (if given), city, province or state abbreviation and postal code (zip code) in Lines 4 and 5. Only the name of the country should be on Line 6. For example:
    
                             LINE 1 INGE-DIETRICH-FISHER                                                                                       
                             LINE 4 HARTMANNSTRESSE 7                                                                                       
                             LINE 5 5300 BONN 1                                                                                                          
                             LINE 6 FEDERAL REPUBLIC OF GERMANY
    
    Canada Only: The following is the correct address format, which includes the postal address delivery zone for the Canadian Province or Territories. For example:
    
                              LINE 1 MS HELEN SAUNDERS                                                          
                              LINE 4 1010 CLEAR ST                                                                                                                 
                              LINE 5 OTTAWA ON K1A OB1                                                                           
                              LINE 6 CANADA        
    
    Note: Line 5 is the city, province/territory abbreviation and postal address delivery zone (zip code). The postal address delivery zone is always 3 characters a space and 3 more characters as shown in the example. There are no commas separating these items. The first 3 characters would consist of a letter, a number and then another letter, the second set of 3 characters would be a number, a letter and then another number.
    
    IMPORTANT: When entering this type of address on the STA screen the Accounts Examiner must use the “SPACE” bar to space over (erase) the two-letter state abbreviation and zip code before the information is saved:
    
    Abbreviations for the Canadian provinces and territories are as follows:
    
    

    Alberta	AB
    British Columbia	BC
    Manitoba	MB
    New Brunswick	NB
    Newfoundland	NF
    Northwest Territories	NT
    Nova Scotia	NS
    Ontario	ON
    Prince Edward Island	PE
    Quebec	PQ
    Quebec City	QC
    Saskatchewan	SK
    Yukon Territory	YT

    
    
    
12. Suite # with PO Box:  If an employer's address has a PO Box and a suite number (usually a mail service), key the suite number on line 4 and the PO Box on Line 5. For example:
    
                              LINE 4 Suite 457
                              LINE 5 PO Box 23780
    
    If an employer provides both a PO Box and a physical address, key the PO Box address and not the physical address on Line 4 (PO Box has priority).

Line 6 has been reserved for the city, state and zip code for the account. There are 22 spaces for the city name; 2 spaces for the two letter state abbreviation and 9 digits for the zip code.

If an employer address is in another country, the country name will be keyed in the City area of Line 6. To show a foreign country on Line 6, use a Form C-10 or the STA screen. If using STA, use the space bar to remove the two letter state and the zip code.

1. If on-screen edits on SNC and STA will not accept the city name as a valid city, consult G1CP for the correct spelling or the correct city name.
   
   
2. Key only the first 5 digits of the zip code. If the address is a valid Code 1 address, Code 1 will add the last 4 digits of the zip code. If 9 digits are keyed but the address is not a valid Code 1 address, the account will appear to have a valid address and 9 digit zip code, but since Code 1 cannot read the address it will not be bar coded. If last 4 digits of the zip code cannot be determined using G1CP, place FTC comments documenting your findings on G1CP.
   
   
3. The computer adds the county code and tax area automatically to the employer account based on the City/State data shown on Line 6. Out-of-state accounts will show 000 for the county code and 13 for the tax area. The county code and tax area cannot be changed by any input screens in the Tax system.