C-3 DOM Instructions for Annual Domestic-Only Employers

If you are a domestic-only employer filing for the first time, contact your nearest Texas Workforce Commission Tax Office for assistance. For more information, logon to the agency's Web site at: www.texasworkforce.org

If you did not pay wages during this year, you must submit a signed report giving that information. To avoid late report penalty, a signed report must be timely filed even if payment of taxes is not required or submitted. If you no longer have domestic employment, have begun other types of employment or if there has been a change of name, address, phone number, or other change, please complete the Status Change Form ( PDF or Word) and return it to the Texas Workforce Commission with your annual report.

Complete the following unless the information has been preprinted:

Enter your Texas Workforce Commission account number.
Enter the county code.
Leave this space blank.
Enter your tax rate. If you have not been assigned a tax rate, contact the nearest TWC Tax Office.
Leave this space blank.
Enter your Federal Employer Identification Number. If one has not been assigned, leave blank.
Enter year. (2007)
Enter your name and your mailing address.
If your telephone number is not printed on the form or if the printed number is incorrect, please enter the correct number in the appropriate box on the Status Change Form (PDF or Word).
- 9a. Annual report due date is January 31 following tax year.
For each month of the year, enter the number of employees who worked (include full-time and part-time) and received pay for the pay period that included the 12th day of the month.
Enter the county code of the county in which you had the greatest number of employees.
Not Applicable.
For each quarter, enter the Total (before deductions) amount of wages, bonuses, gifts, allowances, etc. paid to all employees. Include amounts paid in cash, plus the value of wages paid in any medium other than cash. Note: Wages are reported when they are paid rather than when they are earned.
For each quarter, enter the amount of taxable wages paid. Only the first $9000 of wages paid to each employee during the calendar year are taxable. See taxable wage example. Summarize all four quarters and enter the annual taxable wages.
Enter the amount of tax due for the year. If Texas UI taxes are paid after January 31 and you are preparing Federal Form 940, you must subtract the UI Obligation Assessment and the Employment and Training Assessment portion that you have paid to Texas.
Enter interest due if payment is late (postmarked after the due date in Item 9a (January 31)). Multiply Tax Due (Item 15) by 1.5% for each month past due; maximum 37.5%. (See calculation worksheet ).
Enter penalty due if the report is late (postmarked after the due date of January 31). Use the calculation worksheet to compute late reporting penalty or call your nearest TWC Tax Office for assistance.
Debit or credit balance reflected in your tax account as of the printing of this report.
Total Due = Tax (15) + Interest (16) + Penalty (17) + Previous Amount Due (or - Credit) (18). Please include the payment voucher (PDF or Word) with the remittance. To correct an error on a previously filed report, contact your nearest TWC Tax Office.

DO NOT ATTEMPT TO MAKE THE ADJUSTMENT ON THIS FORM
Enter employee's nine-digit social security number. To report more than 4 employees, use Form C-4 Domestic-Only Employer continuation sheet and list all wage data on the Form C-4 rather than listing part of the employees on Form C-3.
Enter the first initial, second initial and employee's last name.
Wages are reported when they are paid rather than when they are earned. Enter the quarterly amounts of wages paid to each Texas employee. Total each quarter and record separately on line 13. If you need additional continuation sheets to report employees, contact the nearest TWC Tax Office.
Page totals must equal Item 13.
Sign report. This report must be signed by the employer or by a person for whom a power of attorney has been filed with the TWC. Please include the enclosed payment voucher (PDF or Word) with the report and remittance.

Individuals may receive, review and correct information that TWC collects about the individual by emailing to open.records@twc.state.tx.us or writing to TWC Open Records, 101 E. 15th St., Rm. 266, Austin, TX 78778-0001.

Keep a copy of this report for your file.
Please write your TWC account number on your check.
Do not staple your check to your report.

Where do I mail Tax Forms?

Please e-mail questions or comments to tax@twc.state.tx.us

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