| CATEGORY |
TEST |
REPORT WAGES TO |
| 1. LOCALIZATION OF SERVICES |
A. ALL SERVICES ARE PERFORMED IN TEXAS. |
TEXAS |
| B. ALL SERVICES ARE PERFORMED IN TEXAS EXCEPT FOR TEMPORARY ASSIGNMENTS OUT OF STATE. |
TEXAS |
| C. SERVICES ARE EVENLY SPLIT AMONG TEXAS & ONE OR MORE OTHER STATES. |
GO TO CATEGORY 2 |
| 2. EMPLOYEE'S BASE OF OPERATION |
A. THE EMPLOYEE HAS A HOME, BUSINESS LOCATION, OR PLACE FROM WHICH HE GOES TO PERFORM HIS
SERVICES, AND TO WHICH HE RETURNS AFTER PERFORMING THE SERVICES. |
STATE WHERE HOME BUSINESS OR PLACE IS LOCATED. SOME SERVICES MUST BE PERFORMED IN THIS
STATE, IF NOT GO TO CATEGORY 3. |
| B. THE EMPLOYEE DOES NOT HAVE A BASE OF OPERATION |
GO TO CATEGORY 3 |
| 3. PLACE OF DIRECTION & CONTROL |
A. EMPLOYEE PERFORMS SERVICES IN TWO OR MORE STATES, & RECEIVES DIRECTION & CONTROL
FROM SOMEONE LOCATED IN 1 OF THESE STATES. |
STATE WHERE SOURCE OF DIRECTION & CONTROL IS LOCATED. |
| B. DIRECTION AND CONTROL COME FROM A STATE IN WHICH NO SERVICES ARE PERFORMED, BUT EMPLOYEE
TRAVELS TO THAT STATE AT LEAST ONCE A YEAR. |
SAME AS 3.A. |
| C. SAME AS B., EXCEPT EMPLOYEE DOES NOT TRAVEL TO THE SOURCE STATE AT LEAST ONCE A YEAR. |
GO TO CATEGORY 4 |
| 4. LOCATION OF EMPLOYEE'S ADDRESS |
A. EMPLOYEE CURRENTLY LIVES IN TEXAS. |
TEXAS |
| B. EMPLOYEE PERFORMS SERVICES IN TEXAS & ONE OR MORE OTHER STATES AND EMPLOYEE RESIDES IN
ONE OF THE OTHER STATES. |
STATE OF RESIDENCE |
| C. EMPLOYEE PERFORMS SERVICES IN TEXAS & ONE OR MORE OTHER STATES AND EMPLOYEE RESIDES IN
ONE OF THE OTHER STATES. |
EMPLOYER MAY ELECT COVERAGE IN 1 OF THE STATES WHERE SERVICES PERFORMED |
| 5. SERVICES OUTSIDE U.S. |
A. EMPLOYEE PERFORMS SERVICES OUTSIDE THE UNITED STATES. |
PLEASE CONTACT THE TEXAS WORKFORCE COMMISSION. |
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