Instructions for completing Wage Distribution Section of Joint Application for Partial Transfer of Compensation Experience (Form C-83)

1. Date Quarter Ended - Enter the quarter ending date for the wage distribution. Forms C-83 are needed for each quarter in the year of acquisition plus four prior years. If the business being acquired does not go back four (4) years, then Forms C-83 are needed back to when the business first began.
   
   
2. Page No. of Pages - Enter the number of this page within the total page number series.
   
   
3. Successor Information - Enter successor name, mailing address, and account number.
   
   
4. Predecessor's Information - Enter predecessor name, mailing address and account number.
   
   
5. Column 1 - Enter individual employee nine-digit social security numbers for employee's being transferred. The list must be in ascending SSN order. See attached example.
   
   
6. Column 2 - Enter employee's first initial, second initial, and last name of each employee being transferred.
   
   
7. Column 3 - Enter the total wages as reported by the predecessor on the Form C-4 (Wages List). The total in this column will be distributed between Column 4 and Column 5.
   
   
8. Column 4 - Enter the total wages for each employee being transferred to the successor.
   
   
9. Column 5 - Enter the total wages for each employee being retained by the predecessor.
   
   
10. Footings for this page - Enter the totals for Columns 3, 4, and 5.
    
    
11. Total Wages for This Quarter - Enter the total wages as reported by the predecessor on Line 13 of the Form C-3 (Employer's Quarterly Report) in Column 3. Allocate the amount in Column 3 (total wages amount) between Column 4 (wages applicable to the successor) and Column 5 (wages retained by the predecessor).
    
    
12. Total Taxable Wages for This Quarter - Enter the total taxable wages as reported by the predecessor on Line 14 of the Form C-3 (Employer's Quarterly Report) in Column 3. Allocate the amount in Column 3 (total taxable wages amount) between Column 4 (taxable wages applicable to the successor) and Column 5 (taxable wages retained by the predecessor).
    
    
13. Prepared By/Phone No/Ext - Enter preparer information.
    

• If the acquisition date is 1-1-05, Forms C-83 are needed for each quarter in 2001, 2002, 2003, and 2004.
  
  
• If the acquisition date is 7-1-05, Forms C-83 are needed for each quarter in 2001, 2002, 2003, and 2004 and first and second quarters of 2005.
  
  
• If business (the one being acquired) only began 6-25-04, and it was acquired on 01-01-05, then Forms C-83 are only needed for the second, third, and fourth quarters of 2004.

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

Return to Tax Forms | Tax Information