Purpose of form: Employers subject under Sec. 201.026 of the Act or any employer described in IRS Code Section 501(c)(3) of the Internal Revenue Service Code which is exempt from income tax under Section 501(a), can elect to pay reimbursements for benefits paid to its former employees in lieu of paying contributions (taxes) under the law. What Are the Advantages and Disadvantages of Paying Reimbursements? describes circumstances to be considered when making the election.
Who can use this form: Political Subdivisions, Federally Recognized Tribes, and Non-profit 501(c)(3) organizations.
Requirements: For a newly subject employer, this form must be filed with the Commission within forty-five (45) days from the date the liability notice letter is sent to the employer.
For previously established taxed employers not within the above time frame, the application must be received not later than thirty (30) days prior to the commencement of a calendar year. An employer that has elected to be taxed from the inception has to remain taxed for two years before the method of payment can be changed.
If you have any questions, contact the nearest Texas Workforce Commission Tax Office for assistance.
Download Word97 Documents Election To Pay Reimbursements (Form C-6A) |
Download PDF Files Election to Pay Reimbursements (Form C-6A) |
Completed forms, inquiries, or corrections to the individual information contained in this form shall be sent to the TWC Tax Department, PO Box 149037, Austin, TX 78714-9037, (512) 463-2699. Individuals may receive and review 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.
Where do I mail Tax Forms?
Please e-mail questions or comments to tax@twc.state.tx.us
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