Overview

Employers who only employ domestic employees, such as those who work for individuals in a home, use the forms listed on this page to report domestic employees’ wages.

You must pay unemployment taxes for domestic employee wages quarterly unless you elect to report the wages and pay taxes annually to the Texas Workforce Commission. Only employers who report wages for domestic employees only are eligible to report wages annually.

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Domestic Employer’s Annual Election Form

Domestic employers use the Domestic Employer’s Election Form (Form C-20) to elect to report wages and pay taxes annually. You must submit the annual election form by December 31st to begin filing annually for the next year. Otherwise, you must continue filing reports and making tax contributions quarterly. Once a domestic employer elects to report and pay annually, domestic employers do not need to resubmit the election form each year as long as they employ only domestic employees.

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Domestic Employer’s Revocation Form

To withdraw your election to pay unemployment taxes annually and switch back to quarterly reporting, submit a Domestic Employer’s Revocation form by December 31st for the following year. This revocation request must be signed by the employer or an individual for whom a valid Written Authorization to Represent Employing Unit is on file with TWC.

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Where to Mail Your Form

Mail completed forms, inquiries, or corrections to:

TWC Tax Department
P.O. Box 149037
Austin, TX 78714-9037

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Open Records

Individuals may receive and review information that TWC collects about the individual by emailing open.records@twc.state.tx.us or writing to:

TWC Open Records
101 E 15th St, Rm 266
Austin, TX 78778-0001

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