Overview

Employers use these forms for partial transfer of compensation experience of an identifiable and separate part of an organization, trade, or business from the previous owner to the new owner account. As specified in the Texas Unemployment Compensation Act (TUCA), the employers must show that the previous owner operated two or more distinct operations or locations that are able to operate independently and separately from each other.

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Joint Application for Partial Transfer of Compensation Experience Form C-82J

To apply for a partial transfer of compensation experience from a predecessor to a successor employer for a separate and identifiable portion of the business without substantially common management or control or substantially common ownership (204.084 of the TUCA), employers must submit both the Joint Application for Partial Transfer of Compensation Experience (Form C-82J) and the Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83) no later than the first anniversary of the effective date of the acquisition.

To complete the form, which must be signed by both the previous and new owners, the employers must:

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Submission for Partial Transfer of Compensation Experience With Common Ownership Form C-82M

To request a partial transfer of compensation experience from a predecessor to a successor employer for a separate and identifiable portion of the business with substantially common management or control, or substantially common ownership (204.085 of the TUCA), employers must submit both the Submission for Partial Transfer of Compensation Experience (Form C-82M) and the Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83) no later than the second anniversary of the effective date of the acquisition.

The application for partial transfer of compensation experience with common ownership only requires the signature of the new owners. To complete the form the employer must:

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Wage Distribution Information for Partial Transfer of Compensation Experience Form C-83

This form serves the purpose of separating compensation experience between a previous owner and a new owner of a business. The Wage Distribution Information for Partial Transfer of Compensation Experience (Form C-83) must be submitted for each quarter of the year in which the acquisition occurred and the four calendar years preceding or to the date of first employment of the business, whichever is later.

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Assistance Completing These Forms

If you have questions or need assistance in completing the Form C-82 or Form C-83, please contact our Experience Rating Unit of the Tax Department by phone at 512- 463-2887 or by email at taxexperience.rating@twc.state.tx.us.

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Where to Mail Your Forms

Send completed forms, inquiries or corrections to the individual information contained in this form 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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