Purpose of This Form

Use the Adjustment Report (Form C-5) to correct amounts of taxable or total wages previously reported on the Employer's Quarterly Report (Form C-3).

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Who Can Use This Form

Any employer can use this form to correct amounts of taxable or total wages previously reported on the Employer’s Quarterly Report (Form C-3).

If an employer needs to make other types of corrections, such as to correct Social Security numbers or employee names, they must use a Wage List Adjustment Schedule (Form C-7).

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Requirements

Submit a separate form for each calendar quarter to be adjusted.

The adjustment report must be signed by an owner, officer, partner, or individual with written authorization to represent the business.

If this adjustment report indicates an underpayment, attach payment for the additional amount due. If an overpayment has been made, we will issue a credit for the overpayment amount.

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Where to Mail Your Form

Mail completed forms, inquiries, or corrections to:

TWC Tax Department
P.O. Box 149037
Austin, TX 78714-9037

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Other Options for Adjusting Reports

You also can adjust previously filed quarterly reports online using Unemployment Tax Services, regardless of whether you submitted your report online.

Adjusting reports online requires registration to Unemployment Tax Services. During the quick and simple registration process, users create a User ID and password to use each time they access the online system. To create a User ID and password, visit Unemployment Tax Services.

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Open Records

Individuals may receive and review information that TWC collects about the individual by emailing open.records@twc.texas.gov or writing to:

TWC Open Records
101 E 15th St, Rm 266
Austin, TX 78778-0001

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