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Texas Workforce Commission (TWC) Rules 815.107 and 815.109 require all employers to report Unemployment Insurance (UI) wages and to pay their quarterly UI taxes electronically. Employers that do not file and pay electronically may be subject to penalties as prescribed in Sections 213.023 and 213.024 of the Texas Unemployment Compensation Act (TUCA).
Electronic Methods for Filing
TWC offers employers and their representatives two free electronic methods for filing reports:
Commercial software is also available through a private company that allows an employer to upload wage reports based on information in the payroll record. For information on this option, visit the Intuit EasyACCT Professional Series section.
Other Methods for Filing
The Printed Employer’s Quarterly Report option is only authorized for use by employers who have approved hardship waivers on file with the Commission.
A hardship waiver is granted to employers who either:
For additional information about waivers or filing your report or paying your taxes electronically, please contact your nearest tax office.
The Unemployment Tax Services system allows employers with 1,000 or fewer employees to file wage reports via the Internet. This free service provides four options for filing:
You must have an employer account to use this option. For more information, see Unemployment Tax Service Online Wage Reporting. If you do not have an account, you will need to sign up for a User ID and then register. For more information, see Unemployment Tax Registration.
QuickFile is a wage reporting program you can download for free. It can be used by employers with any number of employees, and agents and payroll providers representing multiple clients. QuickFile transfers wage data in the ICESA (Interstate Conference of Employment Security Agencies), MMREF-1, comma-delimited, or fixed-length formats. For more information, see QuickFile Wage Reporting Program.
Intuit EasyACCT Professional Series is a commercial accounting software program that includes basic write-up, general ledger, live and after-the-fact payroll, customizable financial statements, asset depreciation, bank reconciliation, W-2 and 940 processing, accounts receivable, accounts payable, and Special Reports modules that calculate and create unemployment tax returns that you can file with TWC. Intuit EasyACCT automatically calculates the state unemployment tax when you print payroll checks, or when you run a payroll journal.
Visit Intuit EasyACCT Professional Series for more information about this wage report option.
Many large employers or payroll service providers find it convenient to file quarterly wage reports using magnetic media on diskette or compact disc (CD).
Acceptable types of magnetic media are:
Acceptable format is:
For more information, see How to File Quarterly Tax Reports by Magnetic Media.
Employers with only domestic employees have the option to submit their quarterly reports annually. Domestic employers who report wages and pay taxes annually can use the online Unemployment Tax Services system to submit their tax reports and payments electronically. Only employers who have an approved hardship waiver on file with TWC may download the form and mail it in. To learn more about domestic employers’ annual reporting option, see Domestic Employment.
Employers who have an approved hardship waiver on file with TWC may submit their reports by mail. For more information about reporting due dates and how to submit by mail, refer to Tax Report & Payment Due Dates.
TWC provides the Employer’s Quarterly Report (Form C-3) quarterly, by mail, only to those employers who are not required to file electronically. Once you file online, Form C-3 will no longer be mailed to you.
The Form C-3 is entered onto the TWC database via Optical Character Recognition (OCR) technology. The form's ink color is not visible to the scanner. For this reason, the form is not available for downloading and printing to your local printer.
If you need forms, please contact one of our local tax offices. If you are not a registered employer and would like to apply for a TWC tax account number, you may register online or mail a completed Form C-1, Status Report.