This page (revision-23) was last changed on 26-Nov-2021 10:22 by Karen Parrott

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Version Date Modified Size Author Changes ... Change note
23 26-Nov-2021 10:22 6 KB Karen Parrott to previous
22 26-Nov-2021 10:22 8 KB Meg McFarland to previous | to last
21 26-Nov-2021 10:22 8 KB Meg McFarland to previous | to last

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At line 1 changed one line
!!!2020 Year End Changes
!Government Websites
[http://www.ssa.gov/employer/pub.htm]\\
[http://www.irs.gov/pub/irs-pdf/fw2.pdf]\\
At line 3 changed 2 lines
!!Record Changes
For tax year 2020 there are no record layout changes.
!W2 Forms
|2-on-a-page Form|Layout has no change.
|4 Corners Form|Layout has no change.
|4-on-a-page Form|Layout has no change.
At line 10 added 3 lines
%%information Note:While the W2 form layout itself has no changes, there are two new codes:
*‘DD’ in Box 12 used to report the Cost of Employer-Sponsored Health Coverage
*‘EE’ in Box 12 used to report the Designated Roth Contributions under a governmental section 457(b) plan%%
At line 7 changed 6 lines
!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 $2,200.
* Appendix H – 16.0 - Maximum Wage and Tax Table: This table has been modified to include tax year 2020 Social Security wage amount changes, including Household wages.
* Some editorial changes and corrections for clarification have also been made
%%warning Important: For Oracle reports, RPW2/RP1099R must be run and the report sent to the PDF file instead of to the previewer. RPW2/RP1099R aligns the W2/1099R government forms in PDF format and allows the user to adjust the parameters of 'Adjust Top Margin' and ‘Between Form Space’ fields when generating the PDF file. Once the PDF file is generated, the Page set up does not need to be adjusted when printing.\\ \\For Windward report, RPW2 supports the 2-on-a-page form only.%%
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!EFW2 File
The following record codes contain changes for tax year 2012 reporting.
*The 'Preferred Method of Problem Notification' field in the RA Submitter Record (position 499) has been removed and is now a filler.
*The 'Contact E-Mail' field in the RA Sumitter Record (positions 446-485) is now a required field.
*The 'Military Employee Basic Quarters' field in the RW Employee Wage Record (positions 342-352), and in the RT Total Record (positions 220-234) has both been removed.
!IDFD Changes
For 2012-2013 reporting, [IDFD] Form Code ‘HL$US-W2-2013’ is used.
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!IDFD – Store Option
For 2012-2013 reporting, [IDFD] Form Code ‘HL$US-W2-2013’ has supplied the ‘Store Option’ starting from Seq# 2000 in order for [RPYEU] to store the Employer Name / Addresses, Employee Name / Addresses in the Government Remittance tables.
At line 16 changed 4 lines
!!Important Notes
Common Conditions That Will Cause the Social Security Administration (SSA) to Reject an Electronic and Paper Wage File\\
SSA will reject electronic and paper wage files which contain a W-2 with any of the following
conditions:\\
%%warning Important:[RPYEU] must be run with the new [IDFD] Form Code ‘HL$US-W2-2013’ or a copy of this Form Code that has the ‘Store Option’ set up to store the Names / Addresses and the Amounts in the Government Remittance Tables.\\ \\Any prior year’s Form Codes do not supply this option and therefore will not turn on the Store feature for [RPYEU].%%
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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.
!RPYEU – New Capabilities
Since 2010 tax year reporting, [RPYEU] has the following new capabilities:
#[RPYEU] now stores the Employer Name / Addresses, Employee Name / Addresses and the Amounts in the following Government Remittance Tables for historical reference purposes: [P2K_PR_GVT_RUNS] (pgr), [P2K_PR_GVT_HEADERS] (pgh), [P2K_PR_GVT_AMOUNTS] (pga)\\ \\
#After [RPYEU] is run, any release of 3.05.03 or above, will allow you to view the results on [IPGR] and [IPGH].\\Each [RPYEU] generates a GVT Run number to be viewed on [IPGR]. [UPGRUNDO] can be run to undo the GVT Run.\\ \\
#[RPYEU] parameter ‘Sort by Active/Inactive’ has been enhanced from a [X_YES_NO] toggle to use the lexicon value [X_W2_SORT_ACTIVE].\\This allows sorting of terminated employees to be before or after the ‘Sort Level’ that is defined in the prompt. Read the [RPYEU Sort Level|W2 Process#RPYEUSortLevel] section below.
#W2 Form (2-on-a-page) Box D - Control Number field size has lots of space, allowing more information to be printed.\\Box D is derived from the [IDFDV] Field Identifier - W2-CONTROL-PRT; value 3 to 6 are added as below.
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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 \\
;W2-CONTROL-PRT:Specifies if the Control Number should be printed on the form or not
|Null, 0|Do not print Control Number on W2 Form
|1|Print Control Number as defined in W2-CONTROL-NUM Identifier
|2|Print Control Number as defined from RPYEU ‘Sort Level By’ prompt
|3|Print W2-CONTROL-NUM Identifier and Person Code
|4|Print ‘Sort Level By’ prompt and Person Code
|5|Print ‘Sort Level By’ prompt and W2-CONTROL-NUM Identifier
|6|Print ‘Sort Level By’ prompt and W2-CONTROL-NUM Identifier and Person Code
At line 32 changed one line
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
!RPW2 – capabilities (Oracle Report Only)
Since 2010-tax year reporting, RPW2 has the following capabilities in the Oracle version report (but not the Windward version).
At line 34 changed 43 lines
__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 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.
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.
!!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
!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]
*There are different copies of the W2 form that can be distributed to the employees and sent to the government: Copy A, 1, B, C, 2, D.
*RPW2 provides options to print different copies of the W2 forms and the Employee Instructions on the back.
*There is an option to either print the W2 forms on the pre-printed W2 forms or to show Copy A, 1, B, C, 2, D of the W2 forms for printing.
*W2 Form Copy A, 1, B, C, 2, D and instructions are taken directly from the government link above, however, it is the user’s responsibility to ensure these Employee copies are acceptable by the government as substitute for the pre-printed forms prior to distributing to the employees.
This page (revision-23) was last changed on 26-Nov-2021 10:22 by Karen ParrottTop