It is always preferable to have a Status Report signed by an authorized representative. However, it is not an effective use of agency resources to make numerous attempts to secure an authorized signature.

An authorized signature is defined as the signature of: an owner, officer, partner, authorized representative or responsible party.

Authorized representative: An individual or entity with Written Authorization (Form C-42) on file with the TWC.

Responsible party: An individual with sufficient knowledge about the employer's business operations for the Tax Department to make a liability determination. Examples of a Responsible Party include but are not limited to a Chief Financial Officer (CFO), Chief Executive Officer (CEO), or Chief Operating Officer (COO), Controller, attorney, accountant, CPA, bookkeeper, office manager, or payroll manager.

Initial liability determination

If a Status Report is received that is signed by an authorized representative or unsigned, the tax account may be made liable, not liable or otherwise processed without further attention to the signature.

Note: When talking to an employer over the phone, inform the employer an authorized signature is required.