Texas C 83 Form in PDF Modify Texas C 83 Here

Texas C 83 Form in PDF

The Texas C 83 form is a crucial document used in the process of a partial transfer of compensation experience, particularly for wage distribution within the Texas Workforce Commission's guidelines. It aids in the structured transition of wage data between a predecessor and a successor entity, ensuring that wage information is accurately reported and allocated for up to four years prior to the year of acquisition. For detailed instructions on how to accurately complete and submit this form, please click the button below.

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In the landscape of employment and business transitions within Texas, the Texas C 83 form represents a critical document for those navigating the complexities of partial transfer of compensation experience between entities. This form, utilized by both successor and predecessor companies, is mandated for the accurate distribution of wage data. It requires detailed reporting, including the submission of wage distribution forms for at least four years prior to the year of acquisition, ensuring that the compensation experience is accurately transferred and reflected. The Texas Workforce Commission, located at P.O. Box 149037, Austin, TX 78714-9037, oversees the process, providing a structured pathway for businesses to maintain proper financial and employment records. The form itself contains sections for both the successor’s and predecessor’s details, including names and addresses, as well as employee information such as social security numbers and wages. It highlights the necessity of accurate wage reporting and distribution, not just for regulatory compliance but also for maintaining the integrity of compensation data transferred between companies. This ensures that tax and employment records accurately reflect the transition, safeguarding both employee rights and company obligations.

Texas C 83 Sample

Mail To:

Cashier - Texas Workforce Commission P.O. Box 149037

Austin, TX 78714-9037 512.463.2731 www.texasworkforce.org

WAGE DISTRIBUTION SECTION OF

JOINT APPLICATION FOR PARTIAL TRANSFER OF COMPENSATION EXPERIENCE

(Please submit wage distribution forms for at least four years, if applicable, prior to the year of acquisition.)

Date Quarter Ended

Page No.

of

Pages

Audited by ( AE Number)

Successor’s Name

 

 

 

 

 

Predecessor’s Name

 

 

 

 

 

 

 

 

 

 

 

 

 

Address

 

 

 

 

 

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

City

State

Zip Code

 

 

 

City

State

Zip Code

 

 

 

 

 

 

 

 

 

 

 

Account Number

 

 

 

 

 

Account Number

 

 

 

 

 

 

 

 

 

 

 

 

( INSTRUCTION : Distribute amounts

in Col. 3 between Col. 4 and Col. 5 )

 

1

 

 

2

 

3

 

4

5

Employee’s

 

Employee’s Name

Total

 

Total

Total

Social Security Number

1st

2nd

Last

Wages as Reported

Wages Applicable

Wages Retained

(in numerical order)

Initial

Initial

Name

By Predecessor

To Successor

By Predecessor

FOOTINGS FOR THIS PAGE

 

 

 

 

 

 

COLUMN 3 TOTALS SHOULD EQUAL LINES

 

 

13 & 14 ON EMPLOYER’S QUARTERLY REPORT

 

 

TOTAL WAGES

Allocate to

 

 

FOR THIS QUARTER

Columns 4 & 5

 

 

TOTAL TAXABLE WAGES

Allocate to

 

 

FOR THIS QUARTER

Columns 4 & 5

 

 

Prepared By

Phone No. (

)

Ext

Individuals may receive, review and correct information that TWC collects about the individual by emailing to mailto:open.records@twc.state.tx.us or writing to TWC Open Records, 101 E. 15th St., Rm. 266, Austin, TX 78778-0001.

C-83 (052013)

File Characteristics

Fact Name Description
Purpose The Texas C-83 form is used for the partial transfer of compensation experience, specifically for distributing wages between a predecessor and successor in the event of business acquisition or reorganization.
Submission Requirement Wage distribution forms, including the C-83, should be submitted for at least four years, if applicable, prior to the year of acquisition to the Texas Workforce Commission (TWC).
Contact Information For inquiries or submissions, the form directs to the Cashier at the Texas Workforce Commission in Austin, TX, including a phone number and the TWC website.
Wage Distribution Details The form requires detailed employee information, including social security numbers, names, and the distribution of total wages as reported by the predecessor and those applicable or retained by the successor.
Governing Law Texas Workforce Commission regulations and the Texas Labor Code govern the form's use and the processes it facilitates.

Detailed Guide for Writing Texas C 83

Fulfilling the requirements for completing the Texas C 83 form is part of ensuring the proper administration of compensation experience in case of business acquisitions or mergers. This step is essential for both the successor and predecessor entities to ensure compliance with Texas' regulations. The form allows for the transfer of wage distribution information to be accurately reflected in the records of the Texas Workforce Commission. Careful completion of the form ensures that historical compensation data is appropriately allocated between the parties involved.

  1. Start by entering the date and the quarter ended at the top of the form to specify the reporting period.
  2. Fill out the "Page No." as applicable, based on the total number of pages submitted.
  3. Input the audit details in the "Audited by" section with the AE Number, if known.
  4. Under the "Successor’s Name" and "Predecessor’s Name" sections, provide the legal names of the entities involved.
  5. For both the successor and predecessor, fill out their complete addresses, including city, state, and zip code in the designated fields.
  6. Enter the account numbers for both successor and predecessor to ensure accurate identification and processing of the form.
  7. Detail the information for each employee under the columns provided:
    • In Column 1, list the employee's Social Security Number in numerical order.
    • In Column 2, record the employee’s name, starting with the first initial, then the middle initial, and lastly the full last name.
    • Column 3 requires entry of the total wages as reported by the predecessor.
    • Proceed to distribute the total wages from Column 3 between Columns 4 and 5, indicating the wages applicable to the successor in Column 4 and the wages retained by the predecessor in Column 5.
  8. Ensure that the footings for Column 3 equals the totals that should match lines 13 & 14 on the Employer’s Quarterly Report for total wages and taxable wages for the quarter.
  9. In the bottom section, the form must be prepared by an authorized individual; include the preparer’s name and phone number, with extension if applicable.

After completion, verify the information for accuracy to ensure compliance and correct distribution of wages between the entities involved. Forward the form to the Cashier - Texas Workforce Commission at the address provided on the form. This completes the process of integrating the wage distribution into the Texas Workforce Commission's records, facilitating a smoother transition and maintaining accurate employment histories.

Common Questions

What is the purpose of the Texas C 83 form?

The Texas C 83 form is designed for use in the process of partially transferring compensation experience between employers. This form is particularly relevant in cases where one business acquires another or when there are other types of business restructurings leading to a transfer of employees. By accurately completing the wage distribution section, employers ensure that the compensation experience, which affects unemployment tax rates, is appropriately allocated between the predecessor and successor entities. This allocation is based on the wages reported under each entity's account number, effectively splitting the historical wage data between the two.

How do you complete the wage distribution section of the Texas C 83 form?

To accurately complete the wage distribution section, follow these steps:

  1. Enter the employee's name and social security number in the first two columns.
  2. Report the total wages paid by the predecessor in column 3.
  3. Distribute the total wages from column 3 between columns 4 and 5, indicating the portion of wages applicable to the successor and the portion retained by the predecessor, respectively.
  4. Ensure the totals for columns 3, 4, and 5 are correctly calculated and entered at the bottom of the page, matching the total wages reported on the employer’s quarterly report.

This precise distribution is crucial for the accurate calculation of unemployment taxes for both entities involved.

Where should the completed Texas C 83 form be mailed?

Once completed, the Texas C 83 form should be mailed to the following address:

Cashier - Texas Workforce Commission
P.O. Box 149037
Austin, TX 78714-9037

This ensures that the Texas Workforce Commission (TWC) receives and processes the form in a timely manner, aiding in the correct adjustment of the compensation experience records.

How can individuals correct the information on the Texas C 83 form if an error is made?

If an individual discovers an error on the Texas C 83 form, corrections can be requested by reaching out to the TWC in two ways:

This process allows for the review and correction of information collected by the TWC, ensuring accuracy in the distribution of compensation experience and the correct allocation of unemployment tax rates.

Common mistakes

Filling out the Texas C-83 form, a crucial document for businesses undergoing changes in compensation experience due to acquisition or reorganization, requires attention to detail. Here are seven common mistakes that people make when completing this form:

  1. Not submitting wage distribution forms for at least four years prior to the acquisition year, when applicable. This oversight can lead to errors in the calculation of compensation experience.

  2. Incorrectly distributing amounts in Column 3 between Columns 4 and 5. Accurate distribution is essential for reflecting the correct wage amounts applicable to the successor and retained by the predecessor.

  3. Entering incomplete or inaccurate employee information, including Social Security numbers and names. Every detail must match employment records to ensure accurate wage reporting.

  4. Failing to ensure that the totals in the footings for Column 3 match the totals for wages on Lines 13 and 14 of the employer's quarterly report. Consistency in these figures is crucial for the integrity of the report.

  5. Omitting or misplacing the account numbers for both the predecessor and the successor entities. These account numbers are key identifiers that must be accurately recorded.

  6. Not providing the complete and correct addresses for both the predecessor and successor, including the city, state, and zip code. Accurate addresses are necessary for proper record-keeping and communication.

  7. Leaving the prepared by section incomplete, including the preparer’s phone number and extension. This information is critical for any follow-up or clarification that may be needed.

These mistakes can delay the processing of the Texas C-83 form and affect the accuracy of the wage distribution section of the joint application for partial transfer of compensation experience. Ensuring these errors are avoided can result in a smoother transition and accurate reporting for all parties involved.

Documents used along the form

When handling employment and business matters in the state of Texas, particularly concerning the process of partial transfer of compensation experience between entities, the Texas C 83 form is a crucial document. It's designed to ensure that wage distributions are properly accounted for during such transitions. However, the completion and submission of this form often involve several related documents and forms that facilitate accurate and compliant transitions. Understanding these additional paperwork requirements can greatly streamline the process for all parties involved.

  • Employer’s Quarterly Report (Form C-3): This is essential for reporting total wages paid, taxable wages, and taxes due to the Texas Workforce Commission. It provides a detailed record of employment figures for the specific quarter.
  • Notice of Change (Form C-1): Employers use this form to notify the Texas Workgateworkforce Commission of changes to their business, such as address, ownership, or business status. It’s crucial for keeping the TWC informed of updates that may affect employment tax liabilities.
  • Status Report (Form C-1FR): New employers or those who have undergone structural changes fill out this form to determine their liability with the Texas Unemployment Compensation Act. It’s a critical step for new businesses or businesses that are restructuring.
  • Power of Attorney (Form 01-137): This form grants another individual or entity the authority to act on behalf of the employer in matters related to the Texas Workforce Commission, including the submission of forms and representation during disputes or audits.
  • Quarterly Contribution and Wage Adjustment Report (Form C-4): Employers use this form to correct previously submitted wage and tax information. It ensures that errors in past reports are formally corrected and updated with the TWC.
  • Application for Texas Identification Number (Form AP-152): Required for businesses operating in Texas, this form is used to obtain a state tax identification number, which is necessary for various tax and employer obligations in the state.
  • Wage Claim Form: While not specific to the Texas Workforce Commission, employees use this form to file claims for unpaid wages. It becomes pertinent in transitions where discrepancies in wage distributions are identified.
  • Request for Duplicate Tax Form: Employers can use this form to request duplicate copies of previously filed tax documents, which can be necessary for audits, legal reviews, or internal record-keeping.

Each of these documents plays a distinct role in the broader landscape of employment-related administration and compliance. From reporting wages and correcting previous submissions to ensuring the state has up-to-date business information, these forms collectively support the orderly management of employment transitions, tax obligations, and the safeguarding of workers' rights. Employers engaged in activities such as acquisitions, restructuring, or simply managing their quarterly obligations will find navigating these documents crucial to maintaining compliance and fostering smooth operational transitions.

Similar forms

The Texas C-83 form, used for the partial transfer of compensation experience between businesses, shares similarities with the IRS Form 940, "Employer's Annual Federal Unemployment (FUTA) Tax Return." Both forms deal with the reporting of wages for purposes connected to unemployment insurance. The IRS Form 940 is required at the federal level to report annual employer contributions towards unemployment taxes, much like the C-83 form is used at the state level in Texas to document wage distributions relevant to unemployment claims following a business acquisition.

Another document similar to the Texas C-83 form is the IRS Form 941, "Employer's Quarterly Federal Tax Return." This form is used to report income taxes, social security tax, or Medicare tax withheld from employees' paychecks and the employer's portion of social security or Medicare tax. Similar to the C-83, Form 941 is integral for compliance with employment tax liabilities, albeit on a quarterly basis and with a federal scope. Both documents require detailed wage reporting and employer information for regulatory purposes.

The Texas Workforce Commission’s (TWC) "Employer’s Quarterly Report" has direct relevance to the C-83 form. It requires employers to report wages paid to employees on a quarterly basis to determine unemployment insurance taxes. The instructions on the C-83 form to ensure that the totals in its wage distribution section match the totals reported on the employer's quarterly report underscores the interconnection between these documents in the management of state unemployment compensation funds.

State Unemployment Tax Authority (SUTA) reports, required by state governments, are another form category paralleling the C-83 form's function. While the specific name and form number might vary from state to state, these documents similarly require businesses to report wages and pay unemployment taxes at the state level. Like the C-83, these forms help manage and fund state unemployment insurance programs, though the C-83 is specifically designed to address the transfer of compensation experience after acquisitions.

The "New Hire Reporting Form" that employers must submit to state agencies is akin to the C-83 form in its focus on the documentation and management of employment information. While the primary purpose of the New Hire report is to assist in child support garnishment activities, it also plays a role in unemployment insurance fraud detection. Both the New Hire report and the C-83 require employers to provide detailed employee wage information, underscoring their function in labor and employment oversight at the state level.

The Department of Labor's (DOL) Form ETA-9035 & 9035E, known as the Labor Condition Application (LCA) for Nonimmigrant Workers, shares a broad thematic similarity with the Texas C-83 form in regard to employment and wages. The LCA is essential for employers wishing to hire nonimmigrant workers in specific visa categories, requiring detailed information about the positions offered, including wages. Both forms are necessary for regulatory compliance and reflect the government's role in monitoring employment practices, albeit in different contexts.

The "Wage and Hour Division’s (WHD) Form WH-347," used for reporting prevailing wage information on federal contracts, has a somewhat indirect link to the function of the Texas C-83 form. The WH-347 form ensures compliance with the Davis-Bacon Act, requiring contractors to report wages paid to workers on federal projects. Like the C-83, this form emphasizes the importance of accurate wage reporting for compliance purposes, although it is specifically aimed at federal contract labor standards.

Finally, "Form I-9, Employment Eligibility Verification," while primarily intended for verifying the legal authorization of individuals to work in the United States, intersects with the C-83 form's purpose by involving employment documentation. Employers must complete Form I-9 for each individual they hire, documenting identity and employment authorization. This process complements the employment and wage reporting seen in the C-83, underscoring the broader framework of employment regulation and monitoring, including the implications for unemployment insurance systems.

Dos and Don'ts

Filling out the Texas C 83 form, an essential document for managing wage distribution in the event of a partial transfer of compensation experience, requires careful attention to detail. To ensure accuracy and compliance with the Texas Workforce Commission's requirements, here are some guidelines:

Do:
  • Verify all information before submission to ensure it matches the records for both the predecessor and the successor.
  • Include wage distribution forms for at least four years, if applicable, to provide a comprehensive view of the financial transition.
  • Use the official form provided by the Texas Workpersonforce Commission to avoid any confusion or rejection.
  • Print clearly in black or blue ink to ensure all information is legible and can be processed without delay.
  • Ensure that the total wages listed in Column 3 match the totals reported on the employer’s quarterly report to maintain consistency in records.
  • Provide the proper contact information, including a phone number with an extension, if applicable, to facilitate communication.
  • Double-check the mathematical accuracy of allocations between Columns 4 and 5 to reflect the accurate division of wages.
  • Confirm that the account numbers for both the predecessor and the successor are correct to avoid processing errors.
  • Keep a copy of the form for your records once it has been completed and mailed.
  • Contact the Texas Workforce Commission directly if you have any questions or need clarification on how to properly fill out the form.
Don't:
  • Exclude any required years of wage distribution information, as this could lead to an incomplete transfer application.
  • Use pencil or non-standard ink colors since this could affect the readability and scanning of the document.
  • Forget to sign and date the form, as an unsigned document may not be processed.
  • Leave any sections blank unless specified; incomplete forms can result in delays or denial of the application.
  • Misplace employee identification numbers or incorrectly order social security numbers, as accurate employee identification is crucial.
  • Attempt to alter the form's structure or content, as only the official document is accepted.
  • Estimate or guess wage amounts; use verified financial records to provide accurate figures.
  • Omit the audited by section, as this information verifies the credibility of the data provided.
  • Disregard the instructions provided by the Texas Workforce Commission; they are designed to guide you through the process.
  • Use the form to communicate irrelevant information or queries; direct those to the appropriate contact at the Texas Workforce Commission.

Misconceptions

Understanding the Texas C-83 form and its purpose can sometimes lead to confusion. Here are four common misconceptions clarified for a better comprehension:

  • Misconception 1: The form is only used for reporting current employee wages.

    This is incorrect. While the form does involve reporting wages, its primary function is for the allocation of wage credits between the predecessor and successor employers in the event of a business acquisition. This allocation helps in determining unemployment insurance responsibilities.

  • Misconception 2: Any business can disregard submitting the form if it hasn't undergone an ownership change.

    This is true to an extent. The form is specifically applicable in situations where there has been a partial or complete transfer of a business. If your business has not been part of such transactions, this form may not be applicable to you. However, understanding its purpose is beneficial should business circumstances change.

  • Misconception 3: The form requires detailed financial information about the company.

    While the form does require specific wage distribution information, it does not require a comprehensive detail of the company's financials. The essential data relates to wage allocation between predecessor and successor companies for accurate determination of unemployment insurance tax rates.

  • Misconception 4: The Texas C-83 form is a one-time submission document.

    This can be misleading. The form is usually submitted for at least four years prior to the year of acquisition, if applicable, to provide a historical context for wage distribution accurately. This ensures the Texas Workforce Commission has sufficient data to allocate wage credits correctly between the entities involved.

Being clear about the purpose and requirements of the Texas C-83 form can significantly simplify compliance and ensure that unemployment tax rates are accurately determined following a business acquisition. It’s essential for businesses involved in such transitions to understand these nuances to maintain compliance with state regulations.

Key takeaways

When filling out and using the Texas C 83 form, which is associated with the partial transfer of compensation experience, it's important to be meticulous and understand the process. The form is a crucial document for businesses undergoing changes such as ownership transitions or restructuring. Below are key takeaways to guide you through the process:

  • The C 83 form must be submitted along with wage distribution forms for at least four years prior to the year of acquisition, if applicable. This helps in the accurate calculation and distribution of wage data between the predecessor and successor entities.
  • Details such as the successor’s name, predecessor’s name, their respective addresses including city, state, and zip codes, and the account numbers are essential on the form. This information links the form to the correct parties and accounts for the Texas Workforce Commission (TWC) records.
  • In the section designated for wage distribution, you'll need to partition the total wages (Column 3) as reported by the predecessor into wages applicable to the successor (Column 4) and wages retained by the predecessor (Column 5). This allocation is crucial for determining the experience rate for unemployment compensation.
  • Ensure that the totals for columns 3, 4, and 5 are accurate. The total for Column 3 should match the totals on lines 13 and 14 on the employer's quarterly report. Accuracy in these figures is important for the integrity of the wage record and subsequent unemployment insurance calculations.
  • Individuals have the right to receive, review, and correct information that TWC collects about them. Requests for information review or corrections can be made by emailing open.records@twc.state.tx.us or writing to TWC Open Records. This right ensures transparency and fairness in the handling of employment data.

Proper completion and submission of the C 83 form are crucial for businesses undergoing ownership changes to ensure that unemployment compensation rates are accurately transferred and calculated. It is beneficial to seek guidance or clarification when needed to avoid common mistakes that could impact unemployment compensation experience ratings.

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