Most of the filing requirements for Texas employers may be accomplished online. Registering and updating a tax account, filing, and adjusting wage reports, and paying taxes are all possible online. But sometimes a tax form is necessary.
Status Report (Form C-1) is used to register for a new tax account when you cannot register online. Register for a new account number on TWC's Unemployment Tax Registration (UTR) application. It's much faster and a liable employer will receive an account number as soon as the registration is completed.
There are a few employers who cannot register online. See Who Can or Cannot Register Online for a complete list.
If you cannot register for a tax account online, use Status Report (Form C-1).
Amended Status Report (Form C-1AM) is used to update an existing tax account when you cannot make changes online. Update your tax account using TWC's Unemployment Tax Services.
- See Changes to the Status of Your Business if you:
- Changed your business structure
- Need to update your address, phone number or to reopen or close your business
- Acquired another business
- Sold your business
- Discontinued your business or you no longer have employees
If you are not able to register or update your account online, please submit a Contact Request to request Forms C-1 or C-1AM. From the Employer menu, select:
- Reason for Contact: Employer Tax Account Actions/Issues
- Issue that you are having: Need to Register for an Account Number
To change a designated address for receiving notices of unemployment insurance claims filed and determinations made on those claims, see Designate an Employer Mailing Address.
Employer Quarterly Report (Form C-3) includes the total and taxable wage amounts paid in a quarter.
Wages List (Form C-4) includes the employee names, Social Security numbers and wage amounts paid in the quarter.
TWC Rules 815.107 and 815.109 require all employers to report wages and pay unemployment taxes electronically. Employers that do not comply may be subject to penalties as outlined in Sections 213.023 and 213.024 of the Texas Unemployment Compensation Act (TUCA)
TWC offers several electronic filing methods, including:
See Employer’s Quarterly Wage Report Filing Options for more details.
Forms C-3 and/or C-4 may be provided to employers who have a hardship waiver on file with TWC. A hardship waiver is granted to employers who either:
- Do not have a computer or
- Do not have access to the Internet.
For additional information about waivers or filing your report and paying your taxes electronically, please contact us.
Adjustment Report (Form C-5) corrects taxable or total wages on a previously filed wage report.
Wage List Adjustment Schedule (Form C-7) corrects employee names, Social Security numbers or individual wage amounts.
Most adjustments should be made online. Adjusting reports online requires registration to Unemployment Tax Services. During the quick and simple registration process, users create a User ID and password to use each time they access the online system. To create a User ID and password, visit Unemployment Tax Services.
See How to Adjust a Filed Wage Report Online to:
- Correct the amount of taxable and/or total wages previously reported.
- Correct the Social Security number, name, or wages of one or more employees.
- Add employees who were omitted from the report.
In certain situations, the report you need to adjust may not be available for online adjustment on UTS. You may use Forms C-5 and C-7 if:
- The wage report you need to adjust is not available online, or
- You have an approved hardship waiver on file with TWC.
If you are unable to adjust a wage report online, please submit a Contact Request. From the Employer menu, select:
- Reason for Contact: Employer Tax Account Actions/Issues
- Issue that you are having: Adjustment Issues
Form Requirements
- Submit a C-5 and/or C-7 form for each calendar quarter to be adjusted.
- The adjustment report must be signed by an owner, officer, partner, or individual with written authorization to represent the business.
- If the adjustment report indicates an underpayment, attach payment for the additional amount due. If an overpayment has been made, we will issue a credit for the overpayment amount.
These forms are for employers who only have domestic employment. Employers with regular or agricultural employment cannot elect annual filing or payment status.
- Domestic Employer's Annual Election Form (Form C-20) can only be filed by a domestic-only employer. It indicates an election to report wages and pay taxes annually instead of quarterly.
- Domestic Employer's Revocation Form (Form C-20F) is filed by domestic-only employers. It revokes a previous election to report wages and pay taxes on an annual basis.
To request Forms C-20 or C-20F, submit a Contact Request. From the Employer menu, select:
- Reason for Contact: Employer Tax Account Actions/Issues
- Issue that you are having: Employer Account Inquiries
Certain employers may elect to pay reimbursements instead of taxes. See Reimbursing & Government Employers for a list of eligible employers.
- Election to Pay Reimbursements (Form C-6A) is used to elect to pay reimbursements for unemployment benefits paid to former employees instead of paying unemployment insurance tax.
- Application for Withdrawal of Election to Pay Reimbursements (Form C-6F) withdraws an election to pay reimbursements for unemployment benefits paid instead of tax.
Employers who want to authorize a third party to representative them must grant written authorization to that third party electronically through the TWC UI tax employer portal, Unemployment Tax Services (UTS).
A corporate officer or owner will need to have a User ID to log onto TWC’s Unemployment Tax Services (UTS) portal and complete the C-42 form electronically via DocuSign to grant permission to third parties, who may act on their behalf regarding account matters.
The TWC Employer UTS Portal can be found at: Unemployment Tax Services
Use the following steps to submit the C-42 (Written Authorization):
- Corporate officer or owner of employer account should logon with their User ID
- Select “Account Info”
- Select “Third Party Authorizations”
- Select “Complete C-42 Authorization”
- Complete DocuSign process
TWC does not accept Written Authorization to Represent Employing Unit (Form C-42) in paper form unless the only corporate officer is not located in the United States, or a hardship waiver is on file. If necessary, please go to the Employer Contact Request page to request a paper document at: Contact Request Form
Revocation of Written Authorization to Represent Employing Unit - (Form C-43) revokes a previously issued written authorization.
This form must be signed by an owner, officer, partner, or someone with power of attorney for the business.
To request Form C-43, submit a Contact Request. From the Employer menu, select:
- Reason for Contact: Other Tax Issues
- Issue that you are having: Employer Revocation of Third-Party Revocation (Form C-43) Issue
See Partial Transfer of Compensation Experience Forms for information on the following forms:
- Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83). Find instructions for completing Form C-83 here.
- Joint Application for Partial Transfer of Compensation Experience (Form C-82J)
- Submission for Partial Transfer of Compensation Experience (Form C-82M)
To request these forms, submit a Contact Request. From the Employer menu, select:
- Reason for Contact: Employer Tax Account Actions/Issues
- Issue that you are having: Request Employer Tax Rate Statements.
- Describe your request in the Comments section.
Mail completed signed forms, inquiries, or corrections to:
TWC Tax Department
P.O. Box 149037
Austin, TX 78714-9037
Please do not mail any forms to Open Records.
Individuals may receive and review information that TWC collects about the individual by emailing open.records@twc.texas.gov or writing to:
TWC Open Records
101 E 15th St, Rm 266
Austin, TX 78778-0001