If you are a domestic-only employer reporting wages and paying Unemployment Insurance (UI) taxes for the first time, help is available through your Texas Workforce Commission Tax Office.
If you previously have been a domestic-only employer and did not pay wages during this year, you must either submit a signed report giving that information or complete the Status Change Form or and return it to TWC with your annual report. To avoid a late report penalty, you must submit your signed report on time even if payment of taxes is not required.
If you no longer have domestic employment, have begun other types of employment, or if your name, address, phone number, or other business information change, complete the Status Change Form or and return it to TWC with your annual report.
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Complete the following steps unless the information has been preprinted on your report form:
- Enter your Texas Workforce Commission tax account number.
- Enter the county code.
- Leave this space blank.
- Enter your tax rate. If you have not been assigned a tax rate, contact a TWC Tax Office.
- Leave this space blank.
- Enter your Federal Employer Identification Number. If one has not been assigned, leave blank.
- Enter tax year.
- Enter your name and mailing address.
- If your telephone number is not printed on the form or if the printed number is incorrect, please include a Status Change Form or with the correct number in the appropriate box.
9a. Annual report is due January 1st following the tax year. Penalties will be assessed after January 31.
- 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, for example, room and board. Report wages when they are paid rather than when they are earned.
- For each quarter, enter the amount of taxable wages paid. Only the first $9,000 of wages paid to each employee during the calendar year is taxable. Add all four quarters and enter the annual taxable wages, up to $9,000.
- Multiply your annual taxable wages by your tax rate from Item 4. Enter the amount of tax due for the year. If UI taxes are paid after January 31 and you are preparing Federal Form 940, Employer’s Annual Federal Unemployment Tax Return, you must subtract the UI Obligation Assessment and the Employment and Training Assessment portion that you have paid to Texas. If these figures are not available on your form, contact a TWC Tax Office.
- Enter interest due if payment is late (postmarked after January 31st). Multiply tax due (Item 15) by 1.5 percent for each month past due; maximum late payment interest due is 37.5 percent. (See the calculation worksheet.)
- Enter penalty due if the report is late (postmarked after January 31st). Use the calculation worksheet to compute the late reporting penalty or call your TWC Tax Office for assistance.
- Enter any 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 or with the remittance.
To correct an error on a previously filed report, contact your 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 four employees, use the Form C-4 Domestic-Only Employer continuation sheet or 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.
- Report wages 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 a TWC Tax Office.
- Page totals must equal Item 13.
- Sign report. This report must be signed by the employer or person with written authorization (power of attorney) on file with TWC. Please include the enclosed payment voucher or with the report and payment, referred to as the remittance amount.
- Keep a copy of the report for your file.
- Write your TWC tax account number on your check.
- Do not staple your check to your report or payment voucher.
Individuals may receive, review and correct information that TWC collects about the individual by emailing firstname.lastname@example.org or writing to TWC Open Records, 101 E 15th St, Rm 266, Austin, TX 78778-0001.
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