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Version Date Modified Size Author Changes ... Change note
23 26-Nov-2021 10:22 6 KB Karen Parrott to previous
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!!!2020 Year End Changes
!Government Websites
- Website for Social Security [http://www.ssa.gov/employer/pub.htm]\\
- 2017 W2 form [https://www.irs.gov/pub/irs-pdf/fw2.pdf]\\
- 2017 General Instructions for Forms W-2 and W-3 [https://www.irs.gov/pub/irs-pdf/iw2w3.pdf]\\
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!!Record Changes
For tax year 2020 there are no record layout changes.
!W2 Forms
||Form||Comments
|2-on-a-page Form|Box 9 Verification Code is new. Not Required, leave blank.
|4 corners Form|Box 9 Verification Code is new. Not Required, leave blank.
|4-on-a-page Form|Box 9 Verification Code is new. Not Required, leave blank.
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!For Windward Report Versions
For 2017, __RPW2W4C__ supports the following forms:
*4 on a page, 4 corner, blank front, text on back, letter size. Form # LW24UPB
*4 on a page, 4 corner, self-mailer, blank front, text on back, letter size. Form # MW283
*4 on a page, 4 corner, self-mailer, blank front, text on back, legal size. Form # MW1279 \\ \\
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!Other Changes
* The Social Security Wage Base for tax year 2020 is $137,700.
* The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to $8,537.40).
* The 2019 Social Security and Medicare coverage threshold for Household wages is $2,200.
* Appendix H – 16.0 - Maximum Wage and Tax Table: This table has been modified to include tax year 2020 Social Security wage amount changes, including Household wages.
* Some editorial changes and corrections for clarification have also been made
For 2017, __RPW2W4TB__ supports the following forms:
*4 on a page, top to bottom, self mailer, blank front, text on back, legal size. Form # MW1288 \\ \\
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For 2017, __RP1099RW__ supports the 2 on a page form only
*2 on a page, preprinted. Form # LRFEDA, LRRECB, LRRECC, LRREC2, LRPAY \\ \\
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!For Oracle Report Versions. Supported for 2017 and 2018 YE only.
For 2017, __RPW2__ supports the following forms:
*2 on a page, pre-printed, separate forms for each copy to be produced. Form # LW2FEDA, LW2EEB, LW2EEC, LW2EE2, LW2ER, LW2BC
*4 on a page, top to bottom, pre-printed, text on back. Form # LW28700, LW28700ER
*4 on a page, 4 corner, pre-printed, text on back, letter size. Form # MW275, MW276
*4 on a page, 4 corner, self-mailer, pre-printed, text on back, letter size. Form # MW285
__NOTE: Oracle Reports will only be supported for 2017 and 2018 Year End. Oracle report versions will not be supported after the 2018 Year End.__
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!!Important Notes
Common Conditions That Will Cause the Social Security Administration (SSA) to Reject an Electronic and Paper Wage File\\
SSA will reject electronic and paper wage files which contain a W-2 with any of the following
conditions:\\
%%warning Important: For Oracle reports, RPW2/RP1099R must be run and the report sent to the PDF file instead of to the Previewer. RPW2/RP1099R aligns the W2/1099R government forms in PDF format and allows the user to adjust the parameters of 'Adjust Top Margin' and ‘Between Form Space’ fields when generating the PDF file. Once the PDF file is generated, the Page set up does not need to be adjusted when printing.%%
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__Reports with Social Security Wages and/or Tips and Medicare Wages and Tips - Relational Edits__\\
* Medicare Wages and Tips less than the sum of Social Security Wages and Social Security Tips;
* Social Security Tax greater than zero and Social Security Wages and Social Security Tips equal to zero; and
* Medicare Tax greater than zero and Medicare Wages and Tips equal to zero.
!EFW2 File - Record Changes
A new Box 12 Code FF money field, Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF), has been added to the:
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__Household Reporting__\\
* If the tax year is 1994 and later and the Employer’s Employment Code is Household (H); and
* The sum of Social Security Wages and Social Security Tips is less than the yearly Social Security
* minimum for coverage; and
* Medicare Wages and Tips is less than the yearly minimum for coverage \\
* RW Employee Record in positions 474 - 484
* RT Total Record in positions 400 - 414
!Other Changes
Effective Tax Year 2017, the EFW2 publication cover has a new look and feel.
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For additional information on Household reporting, please refer to IRS Publication 926, Household Employer’s Tax Guide at www.irs.gov/pub/irs-pdf/p926.pdf
* For Tax Year 2017, AccuWage Online is available to test your EFW2/EFW2C wage files. AccuWage Download is no longer available. Log into Business Services Online (BSO) to access AccuWage Online
* The Social Security Wage Base for tax year 2017 is $127,200.
* The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to $7,886.40).
* The 2017 Social Security and Medicare coverage threshold for Household wages is $2,000.
* Section 1.1 – Filing Reminders:
**The answer to the question “May I use these instructions if I have fewer than 250 W-2s?” has been modified.
**The answer to the question “What if I upload a file to SSA that does not match the format in this publication?” has been modified.
**The new box 12 Code FF money field has been added to the answer to the question “What are the money fields that are not maintained by SSA?”
**The answer to the question “What records are forwarded to the State?” has been modified.
* Section 1.3 – Processing a File and Resubmission Files: This Section has been renamed from “Processing a File” to “Processing a File and Resubmission Files”
* Section 1.3 – Processing a File and Resubmission Files: The answer to the question “How long does it take to process my file?” has been modified.
* Section 1.3 – Processing a File and Resubmission Files: A new question and answer along with examples has been added to this Section regarding how to submit a “Resubmission Wage File” Section 1.3 – Processing a File and Resubmission Files: The answer to the question “What should I do to correct my file that could not be processed” has been modified.
* Section 1.3 – Processing a File and Resubmission Files: The answer to the question “Can I get a copy of a W-2 that you processed?” has been modified.
* Section 4.2 – Rules: The answer to the question “What rules do you have for the address fields?” has been modified to reflect an updated U.S. Postal website address.
* Section 4.7 – RW Record – Employee Wage Record: The new box 12 Code FF money field has been added to the RW Record in positions 474 - 484.
* Section 4.10 – RT Record - Total Record: The new box 12 Code FF money field has been added to the RT Record in positions 400 - 414.
* Section 5.1 – Obtaining a BSO User ID/Password: The answer to the question “Must I get a BSO User ID before I submit my file?” has been modified.
* Sections 6.1 and 6.2 – AccuWage Online – Sections 6.1 and 6.2 have been modified to exclude references to AccuWage Download. AccuWage Download has been retired; AccuWage Online is the internet application to use. Log into BSO to access AccuWage Online.
* Section 6.1 – General: The answer to the question “Will AccuWage Online identify all errors in the file?” has been modified to include information for verifying Social Security Numbers using Social Security Number Verification Service (SSNVS).
* Section 7.3 – Data Requirements: A new question and answer has been added regarding compressing multiple data files in a single .ZIP file.
* Section 9.0 – Appendix A – Resources: A new link has been added for State contact information. Section 10.2 – RW Record: The new box 12 Code FF money field has been added to this Section in positions 474 – 484 of the RW Record.
* Section 13.2 – Form W-2 and EFW2 Cross Reference Chart: The new box 12 Code FF money field has been added to this Section as it relates to the paper form and the EFW2 format.
* Section 16.0 – Appendix H - Maximum Wage and Tax Table: This table has been modified to include tax year 2017 Social Security wage amount changes, including Household wages.
* Section 18.0 – Appendix J - Glossary:
**The term “AccuWage” has changed to AccuWage Online” and the definition has been modified.
**A new term “EWR (Electronic Wage Reporting)” and definition has been added.
**A new term “SSNVS (Social Security Number Verification Service)” and definition has been added.
* Some editorial changes and corrections for clarification have also been made.
!Important Notes
The Social Security Administration (SSA) will return electronic and paper wage files which contain a W-2 with any of the following conditions:
* Medicare Wages and Tips less than the sum of Social Security Wages and Social Security Tips;
* Social Security Tax greater than zero and Social Security Wages and Social Security Tips equal to zero; and
* Medicare Tax greater than zero and Medicare Wages and Tips equal to zero.
SSA will return electronic and paper wage files which contain a W-2 with any of the following conditions for employment type Household only:
* Sum of Social Security Wages and Social Security Tips less than the yearly minimum for coverage; and
* Medicare Wages and Tips less than the yearly minimum for coverage.
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__What Happens if SSA Rejects My Electronic or Paper Wage File?__\\
If the above condition occurs in an electronic wage file, SSA will notify the submitter by E-Mail or postal mail to correct their wage file, retest in AccuWage Online and resubmit the wage file to SSA. To ensure prompt notification, please verify that your E-Mail address in the RA (Submitter) Record is correct and complete.
If the error condition occurs, SSA will notify submitters and employers by email or postal mail to correct their wage file, retest in AccuWage Online and resubmit the wage file to SSA. To ensure prompt notification, please verify that your E-Mail address in the RA Record is correct and complete.
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If the above conditions occur in a paper wage file, SSA will notify the employer by E-Mail or postal mail to correct the wage file and resubmit a wage file to SSA.
!FILING REMINDERS
__Electronic Filing For tax year 2017:__
* BSO filers canupload their files beginning December 9, 2017. Terminating businesses can file before that date. Please refer to Section 2.3: Terminating a Business, for more information.
* Electronic Data Transfer (EDT) filers can transmit their files beginning December 9, 2017. \\ \\
__Filing Deadlines__\\
The Internal Revenue Service (IRS) deadline for electronic filing is January 31, 2018 http://www.irs.gov/pub/irs-pdf/iw2w3.pdf.
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If you wish to view your errors online via Business Services Online (BSO), please visit www.socialsecurity.gov/employer/ and follow the instructions to log in or register to use the online suite of services.
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!!FILING REMINDERS
__Electronic Filing __
* For tax year 2020, BSO filers can upload their files beginning December 7, 2020. Terminating businesses can file before that date. Please refer to Section 2.3: Terminating a Business, for more information.
* For tax year 2020, Electronic Data Transfer (EDT) filers can transmit their files beginning December 7, 2020
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!Filing Deadlines
The Internal Revenue Service (IRS) deadline for electronic filing is __February 1, 2021__ [http://www.irs.gov/pub/irs-pdf/iw2w3.pdf]
__Note:__ You may owe a penalty for each Form W-2 that you file late. Refer to IRS Publication 2019 “General Instructions for Forms W-2 and W-3” for information concerning late filing penalties and terminating a business.
!Other Filing Reminders
* SSA’s BSO no longer accepts incorrectly formatted W-2 files. Please test your wage file through AccuWage Online (within BSO) before uploading your wage file. For additional information, please visit SSA’s AccuWage Online website www.socialsecurity.gov/employer/accuwage.
* SSA encourages the use of AccuWage Online to test your files. (See Section 6.)
* SSA is not able to process multiple data files in a .ZIP file. Upload and send only one wage file at a time. Please see Section 7.3 (Data Requirements) for additional information.
* If you are running anti-spam software, be sure to configure it so that SSA correspondence is not identified as spam.
* Make sure that your data file is in text format.
* Make sure each data file submitted is complete (RA (Submitter) Record through RF (Final) Record).
* All submitters must obtain a BSO User Identification (ID) through our registration process (see Section 5) and must enter that BSO User ID in the RA (Submitter) Record.
* Make sure the BSO User ID assigned to the employee who is attesting to the accuracy of the W-2 data is included in the RA (Submitter) Record. See Section 5 (User Identification (User ID)/Password Registration Information) for additional information.
* RA (Submitter) Record Information: The National Association of Computerized Tax Processors (NACTP) code is only needed for companies that sell their software to others. Companies that develop their own software should not request an NACTP code.
* RA (Submitter) Record Information: It is imperative that the submitter’s telephone number and E-Mail address be entered in the appropriate positions. Failure to include correct and complete submitter contact information may delay processing.
* If you file 250 or more Forms W-2 during a calendar year, you must file them electronically unless the IRS grants you a waiver. (You may be charged a penalty if you fail to file electronically when required.)
* If your organization files on behalf of multiple employers, include no more than 1 million RW (Employee) Records or 50,000 RE (Employer) Records per submission. Following these guidelines will help to ensure that your wage data is processed in a timely manner.
* RE (Employer) Record Information: Following the last RW/RO/RS Record for the employee, create an RT/RU/RV Record, then create either: The RE (Employer) Record for the next employer in the submission; or An RF (Final) Record if this is the last report in the submission.
* If no RS (State) Records are prepared, do not prepare an RV (State Total) Record.
* Do not create a file that contains any data after the RF (Final) Record. Your submission will not be processed if it contains data after the RF (Final) Record.
* Be sure to confirm that the tax year entered in the RE (Employer) Record is correct.
* Be sure the Employer Identification Number (EIN) is entered correctly in the RE (Employer) Record. This is especially important for Agents; make sure the Employer EIN is entered in the correct positions. Please see Section 2.1.2 for additional information on Agent reporting. Note: This is the EIN SSA will use to post the W-2 data.
* The Tax Jurisdiction Code (position 220 on the RE (Employer)) Record relates to the type of income tax that the earnings are subject to.
* Third-party sick pay recap reports must not be filed electronically. For further information, refer to IRS Publication 15-A (Employer's Supplemental Tax Guide). (See Section 6.)
* For general information about employer wage reporting, visit SSA’s employer website at [http://www.socialsecurity.gov/employer]
This page (revision-23) was last changed on 26-Nov-2021 10:22 by Karen ParrottTop