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Intuit
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Texas Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
C-3 (Electronic Only) (Filing) UI Employer's Quarterly Report (Electronic Only)
Effective Date
Form Name
Employer's Quarterly Report (Electronic Only)
Filing Frequency
Quarterly
Filing Due Dates
Due on or before the last day of the month following the end of the Quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file Only
Payment Methods-DIY
E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
C-4 (Electronic Only) (Filing) UI Employer's Quarterly Report - Continuation Sheet (Electronic Only)
Effective Date
Subform of
C-3
Form Name
Employer's Quarterly Report - Continuation Sheet (Electronic Only)
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form C-3 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report E-file Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. If reporting electronically, new hires must be reported at least twice a month, 12 to 16 days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
C-3V UI Payment voucher (Electronic Only)
Effective Date
Subform of
C-3
Form Name
Payment voucher (Electronic Only)
Filing Frequency
Quarterly
Filing Due Dates
Same as C-3.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
E-pay Only

Send Methods Available in QuickBooks Online Payroll

Filing Methods
None
Payment Methods
None

Agency contact information

Effective Date
Agency Name
Texas Workforce Commission
Vendor Payable Name
Texas Workforce Commission
Mailing Address
Physical Address: 101 E 15th St, Suite 514, Austin, TX 78778-0001 Mailing address: P.O. Box 149037 Austin, TX 78714-9037
Phone Numbers
General tax questions: 800-832-9394 and choose option 1, or 512-463-2699
Support Email
tax@twc.state.tx.us
Agency Website URL
http://www.twc.state.tx.us/customers/bemp/bempsub3.html

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Holidays refer to Agency IRS, Tax Items, WH/SS/Medicare: State Observed Holidays that are not a Federal Reserve Holiday*: *Optional or small crew required holidays are not listed below. Confederate Heroes Day - January 19th( Not a banking holiday) Texas Independence Day March 2 (Not a banking holiday) Cesar Chaves Day March 31st (Not a banking holiday) Good Friday April 19th ( Not a banking holiday) San Jacinto Day April 21st (Not a banking holiday) Emancipation Day June 19th (Not a banking holiday) Day after Thanksgiving - November 29th Christmas Eve - December 24 Day after Christmas - December 26

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
TX Workforce Commission Acct No.
QuickBooks Employer Account Number Format(s)
99-999999-9

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.36%
Maximum Rate
6.36%
New Employer Rate
2.7%

Employer Wage Base

Effective Date
Wage Base Amount
$9,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Replenishment Tax
Creditable to FUTA
No
Fixed Rate
0.26%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$9,000.00

Verification Tracking

Last Verified Date
12-07-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Obligation Assessment
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$9,000.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
Employment and Training Assessment (ETA)
Creditable to FUTA
No
Fixed Rate
0.1%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$9,000.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
TX Unemployment Insurance

Verification Tracking

Last Verified Date
03-08-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly TX Unemployment Insurance
Effective Date
Tax Payment Name
TX Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A
Yearly TX Unemployment Insurance
Effective Date
Tax Payment Name
TX Unemployment Insurance
Frequency
Yearly
Liability Accrual Period
Calendar Year
Due Date
Due on or before the last day in January of the following year.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Filing Requirements UI Filing: All filings are mandated to be filed electronically.
Employer Payment Requirements
Payment Requirements: UI Payments: All payments are mandated be paid electronically.

Electronic Form Requirement Detail

Form ID
C-3
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Texas Workforce Commission in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Texas Workforce Commission in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on Texas's Texas Workforce Commission (TWC) website. Registration can be done online and is immediate. Alternatively, you can print and mail your form if you have nine or less employees.
C-3V
Effective Date
Filing Enrollment Instructions
Not applicable.
Payment Enrollment Instructions
You don't need to enroll with the Texas Workforce Commission in order to e-pay through Quickbooks..
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can either combine or separate your penalty from your liability payment. If more then one liability balance is due, then the payment is applied to the oldest balance first. If not balance is due, the payment will be applied to the account as an unallocated credit. When a liability balance posts to the account, the payment will be applied to the balance.
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
File directly on Texas's Texas Workforce Commission (TWC) website. Registration can be done online and is immediate. Alternatively, you can print and mail your form and check.
C-4
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Texas Workforce Commission in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on Texas's Texas Workforce Commission (TWC) website. Registration can be done online and is immediate. Alternatively, you can print and mail your form.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.twc.state.tx.us/ui/tax/unemployment-tax-registration.html
Is there a registration fee?
No
What is the name of the form to use for registration?
Texas Workforce Commission UI Tax Registration
What is the link to the form for registration?
https://apps.twc.state.tx.us/UITAXREG/security/logon.do
Additional information about the registration for this state.
ER Must have paid $1500.00 in wages Paid wages of at least $1,500 during any quarter in the current or preceding calendar year Information Needed to fill out online registration at: https://apps.twc.state.tx.us/UITAXREG/info.html#register Email address of business contact. Payroll information including when the business first hired an employee, when the first wages were paid, and total quarterly wage payment amounts paid by the business for all locations. If the business was acquired from a previous owner, you will need the name and address of the previous business owner. Owners', partners' or officers' social security numbers and residence addresses. The current United States mailing address for the registering entity. The trade name and physical address of each business location in Texas. Knowledge of the principle activities or products of the business. You cannot register online if you meet any of the following criteria: You have not yet paid wages to persons working in Texas. You must wait until you pay wages to register. You paid wages to U.S. Citizens for services performed outside of the United States You are a non-profit organization that holds an Internal Revenue Service exemption under 501(c)(3) You are liable under two or more sections of Chapter 201 of the TUCA (domestic, regular, or farm & ranch) You are a state agency or political subdivision. You are exempt from the TUCA. A church is one example. Your mailing address is outside of the United States

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