Content Overview
The Texas AP-152 form is an essential document for individuals and businesses seeking to establish a Texas Identification Number (TIN). This number is crucial for billing state agencies for goods and services, ensuring that payments are processed efficiently. The form requires applicants to indicate whether they are opening a new account or updating an existing one. It collects vital information, including the type of identification number being submitted, whether the applicant is currently reporting any Texas taxes, and the payee's details such as name, mailing address, and contact information. Additionally, the AP-152 includes ownership codes to clarify the business structure of the applicant, ranging from individual recipients to various types of corporations. If applicable, it also facilitates payment assignments, allowing one payee to assign payments to another. Completing this form accurately is important, as it streamlines the billing process with state agencies and helps ensure compliance with state tax laws.
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Payee Information (Please type or print)
For Comptroller's use only
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Ownership Codes -
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Who Must Submit This Application -
This application must be submitted by every person (sole owner, individual recipient, partnership, corporation or other organization)
who intends to bill agencies of the state government for goods, services provided, refunds, public assistance, etc. The Texas
Note: To expedite processing of this application, please return the completed application to the state agency with which
you are conducting business. It is not necessary for the payee to sign or complete this form. The state agency
representative may complete the form for the payee.
For Assistance -
Notice to State Agnecies -
When this form is used to set up additional mail codes, Sections 1, 2 and 5 must be completed. State agencies may refer to the
General Instructions -
Section 2 - Payee Information
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Section 3 - Ownership Codes
Section 4 - Payment Assignment
completely and include a copy of the assignment agreement between the assignee and the assignor.
or phone numbers listed on this form.
Fiscal Management
Form Specifications
| Fact Name | Description |
|---|---|
| Purpose | The AP-152 form is used to apply for a Texas Identification Number (TIN), necessary for billing state agencies. |
| Who Must Submit | Individuals, partnerships, and corporations intending to bill Texas state agencies must submit this application. |
| Sections Required | If applying for a new account, complete Sections 1-5. For existing accounts, Sections 1, 2, and 5 are required. |
| Ownership Codes | Applicants must check one ownership code that applies, such as Individual, Sole Ownership, or Corporation. |
| Tax Reporting | Applicants must indicate if they are currently reporting any Texas tax, such as sales tax or franchise tax. |
| Payment Assignment | If payments are assigned to another payee, a copy of the assignment agreement must be attached. |
| Governing Laws | The form is governed by Texas Government Code Sections 403.055 and 403.056, among others. |
Texas Ap 152: Usage Guidelines
Filling out the Texas AP-152 form requires careful attention to detail. After completing the form, submit it to the appropriate state agency to ensure timely processing of your application for a Texas Identification Number (TIN).
- Determine if this is a new account. If yes, check the box for "YES" and complete Sections 1-5. If no, check "NO" and enter the Mail Code, then complete Sections 1, 2, and 5.
- In Section 1, provide your Texas Identification Number (TIN). Indicate whether you are using an Employer Identification Number (EIN) or Social Security Number (SSN). Enter the number accordingly.
- Answer the question about reporting Texas tax to the Comptroller's office. If yes, enter your Texas Taxpayer Number.
- In Section 2, fill in the payee information. Enter the name of the individual or business to be paid, along with the mailing address. Ensure that names are entered with the first name first and that each line does not exceed 50 characters.
- Complete Item 9 with the city, state, and ZIP code. Then, provide the payee telephone number in Item 10.
- In Section 3, check only one ownership code that applies to you or your business. If applicable, provide additional details such as the owner's name and Social Security number or partner information.
- Section 4 addresses payment assignments. If applicable, check "YES" or "NO" for payment assignment and provide the assignee's name, TIN, and assignment date if you answered "YES." Attach a copy of the assignment agreement.
- In Section 5, enter any comments that may assist in processing your application. Complete the identification section with your authorized signature and the date.
- Include your agency name and the phone number of the person preparing the application in Items 14 and 15.
Your Questions, Answered
What is the purpose of the Texas AP-152 form?
The Texas AP-152 form is used to apply for a Texas Identification Number (TIN). This number is essential for individuals and businesses that intend to bill state agencies for goods and services. It streamlines the billing process and ensures that payments are processed efficiently.
Who needs to submit the AP-152 form?
Every individual or entity that plans to bill state agencies must submit this application. This includes sole owners, partnerships, corporations, and other organizations. If you want to receive payments from Texas state agencies, you will need a TIN.
What information is required on the form?
The form requires several pieces of information, including the type of identification number (EIN or SSN), payee information (name, address, and phone number), and ownership codes. You must also indicate whether you are currently reporting any Texas taxes. Each section must be completed accurately to avoid delays in processing.
Can someone else complete the form on my behalf?
Yes, a representative from the state agency you are working with can complete the form for you. However, it is not necessary for the payee to sign the form. This allows for flexibility in the application process.
What if I am assigning payments to another payee?
If you are assigning payments to another payee, you must complete Section 4 of the form. This section requires details about the assignee and a copy of the assignment agreement. This ensures that all parties are aware of the payment arrangement.
How can I expedite the processing of my application?
To expedite processing, return the completed application directly to the state agency with which you are conducting business. Providing accurate information and ensuring all sections are filled out correctly will also help speed up the process.
Where can I get assistance with completing the AP-152 form?
If you need help filling out the form, you can contact the Texas Comptroller's office. They have dedicated staff who can assist you with any questions or concerns. You can reach them at (800) 531-5441, ext. 6-8138, or (512) 936-8138 for local inquiries.
Common mistakes
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Incomplete Sections: Many individuals fail to complete all required sections of the AP-152 form. If it is a new account, Sections 1 through 5 must be filled out. For existing accounts, only Sections 1, 2, and 5 are necessary. Omitting any section can lead to delays in processing.
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Incorrect Identification Numbers: Providing the wrong type of identification number is a common error. Applicants must specify whether they are using an Employer Identification Number (EIN), Social Security Number (SSN), or a Comptroller's assigned number. Each type of number serves a different purpose, and using the wrong one can complicate the application.
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Improper Formatting: Many people overlook the formatting requirements for entering identification numbers. For instance, dashes should not be used when entering Social Security or Employer Identification numbers. Incorrect formatting can lead to processing issues or rejections.
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Neglecting Required Signatures: Some applicants forget to include the authorized signature on the application. This signature is essential for validating the application. Without it, the form may be considered incomplete, resulting in further delays.
Documents used along the form
The Texas AP-152 form, officially known as the Application for Texas Identification Number, is a crucial document for individuals and businesses looking to engage with state agencies. However, it is often accompanied by several other forms and documents that help streamline the process of obtaining necessary approvals and facilitating payments. Below is a list of commonly used forms that may accompany the AP-152.
- Form W-9: This form is used to provide a taxpayer identification number (TIN) to entities that are required to file information returns with the IRS. It is essential for businesses and individuals receiving payments to ensure accurate tax reporting.
- Form 1099: This document reports various types of income other than wages, salaries, and tips. It is often issued to independent contractors or freelancers, making it important for tax purposes.
- Application for a Texas Sales Tax Permit: If a business plans to sell taxable goods or services, this application is necessary to collect sales tax from customers and remit it to the state.
- Franchise Tax Status Report: This report is required for businesses operating in Texas to ensure compliance with state tax obligations. It provides information about the entity's financial status and tax responsibilities.
- Certificate of Formation: For corporations and limited liability companies (LLCs), this document is filed with the Texas Secretary of State to legally establish the entity's existence and structure.
- Partnership Agreement: If the business is a partnership, this document outlines the terms of the partnership, including each partner's contributions, responsibilities, and profit-sharing arrangements.
- Assignment Agreement: In cases where payment rights are transferred from one payee to another, this document formalizes the assignment and is necessary to ensure proper payment processing.
- IRS Form SS-4: This form is used to apply for an Employer Identification Number (EIN), which is often required for businesses to report taxes and hire employees.
- Texas Secretary of State Filing Receipt: This receipt confirms that the necessary documents have been filed with the Texas Secretary of State, often required for compliance verification.
Understanding these documents and their purposes can significantly ease the process of engaging with state agencies and ensuring compliance with Texas laws. Timely submission of these forms can prevent delays in processing and facilitate smoother business operations.
Similar forms
The Texas AP-152 form, which is the Application for Texas Identification Number, shares similarities with several other documents used in various contexts. Below is a list of ten documents that are comparable to the AP-152 form, along with an explanation of how they are similar.
- W-9 Form: This form is used to provide taxpayer identification information to businesses or entities that will be paying you. Like the AP-152, it requires identification numbers such as a Social Security Number (SSN) or Employer Identification Number (EIN).
- Form 1040: The individual income tax return requires personal identification information and income reporting. Similar to the AP-152, it is essential for tax purposes and includes identification numbers.
- Form SS-4: This application for an Employer Identification Number (EIN) is used by businesses to obtain a tax ID. Like the AP-152, it is crucial for tax reporting and requires specific ownership details.
- Form 1065: This partnership tax return requires identification of partners and their respective SSNs or EINs. Similar to the AP-152, it is necessary for tax compliance for partnerships.
- Form 990: Nonprofit organizations use this form to report their financial information to the IRS. Like the AP-152, it requires identification numbers and is used for compliance and transparency.
- Form 941: Employers use this quarterly tax return to report income taxes, Social Security tax, and Medicare tax withheld from employees. It shares the need for identification numbers, similar to the AP-152.
- Form 1099-MISC: This form is used to report payments made to independent contractors. It requires the contractor's identification number, similar to the identification requirements of the AP-152.
- Texas Franchise Tax Report: This report is filed by businesses to report income and pay taxes. It requires identification information about the business, akin to the AP-152's requirements for identifying the payee.
- Application for a Texas Sales Tax Permit: This application is necessary for businesses that sell taxable goods or services in Texas. Like the AP-152, it involves providing identification information to the state.
- Texas Secretary of State Business Registration: This document is used to register a business entity in Texas. It requires similar ownership and identification information, paralleling the requirements of the AP-152.
Dos and Don'ts
When filling out the Texas AP 152 form, there are important dos and don’ts to keep in mind. Here’s a straightforward list to help you navigate the process.
- Do provide accurate information.
- Do ensure your Social Security Number or Employer Identification Number is entered without dashes.
- Don’t skip any required sections, especially if you are a new applicant.
- Don’t forget to sign the form if you are the authorized agent.
Following these guidelines will help ensure that your application is processed smoothly and efficiently.
Misconceptions
Here are nine common misconceptions about the Texas AP-152 form, along with clarifications for each:
- This form is only for businesses. In fact, individuals can also use the AP-152 form to apply for a Texas Identification Number.
- You must have a business to fill out this form. Not true. Individuals who provide services or goods to state agencies can also complete this application.
- Only the payee must sign the form. This is incorrect. A state agency representative can complete and sign the form on behalf of the payee.
- It’s not necessary to provide a Social Security Number. Actually, disclosing your Social Security Number is required for this application.
- All sections of the form must be filled out. Only specific sections need to be completed, depending on whether it's a new account or an existing one.
- Once submitted, the application cannot be changed. You can request corrections or updates to the information on file.
- The Texas Identification Number is not important. This number is crucial for processing payments and tax reporting with state agencies.
- The form can be submitted without any additional documentation. If you are assigning payments, an assignment agreement must be attached.
- You cannot get help with filling out the form. Assistance is available by contacting the Texas Comptroller's office.
Key takeaways
Here are some important points to remember when filling out and using the Texas AP 152 form:
- New Accounts: If you are setting up a new account, select "YES" and complete Sections 1-5. If not, select "NO" and complete Sections 1, 2, and 5.
- Texas Identification Number: Provide either an Employer Identification Number (EIN) or a Social Security Number (SSN) as your TIN.
- Tax Reporting: Indicate whether you are currently reporting any Texas tax to the Comptroller's office. If "YES," include your Texas Taxpayer Number.
- Payee Information: Fill in the name and mailing address of the payee. Ensure names are listed with the first name first, and keep each line within 50 characters.
- Ownership Codes: Choose the appropriate ownership code from the list provided. Only check one box in this section.
- Payment Assignment: If applicable, complete the payment assignment section and attach a copy of the assignment agreement.
- Comments and Signature: Include any additional information in the comments section. Ensure that the application is signed by the applicant or an authorized agent.
Following these guidelines can help ensure that your application is processed smoothly and efficiently.