Tax Reporting - AR
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Arkansas Annual and Quarterly Reporting#

What's New for Tax Year 2011#

The following changes have been noted for reporting W2 wages to the Federal Government:

Set Up#

This document contains abbreviated set up requirements for the specific state only, please refer to the general document (US_Annual_Qtrly_Reporting_GEN) for other set up procedures that may also be required.

IDGV - State Registration#

State File Procedures#

Annual W2 Wage Reporting – EFW2 (Formerly MMREF1) Format#

The user must run RPYEU and select the following to generate Arkansas State file information:
Report List Filters, Select State:Arkansas, USA
Parameters, Annual Form Code:(example: use standard form code‘HL$US-W2-2012’)
Parameters, Period Type:Year
Parameters, Period End Date:Year End Date (i.e. 31-Dec-2011)
Parameters, Media Format:State File Format

The Directory and Media File Name parameters must be populated or an output file will not be produced.

Annual W2 Magnetic Media File EFW2 Layout #

There are Arkansas specific requirements which are not the standard record format.

Record name: Code RA - Transmitter Record #

ColumnDescription
1-2Record Identifier

Constant "RA"
3-11Submitter’s Employer ID number (EIN)

Numeric only

Derived from IDFDV screen, Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28Personal Identification Number (PIN) and Software Vendor Code

Derived from IDFDV screen, Field Identifier: ‘SUB-PIN-NUMBER’ (seq 1010)

Please note that this filed consists of a 8-character PIN code in positions 12-19, a 4-digit Software Vendor Code in positions 20-23, and 5 blank characters in positions 24-28.
29Resub Indicator

Derived from IDFDV screen, Field Identifier: ‘SUB-RESUB-IND’ (seq 1020)
30-35Resub WFID

Derived from IDFDV screen, Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030)
36-37Software Code

Derived from IDFDV screen, Field Identifier: ‘SUB-SOFTWARE’ (seq 1040)
38-94Company Name

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-NAME’ (seq 1050)
95-116Location Address

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060)
117-138Delivery Address

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070)
139-160Company City

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-CITY’ (seq 1080)
161-162Company State Abbreviation

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-STATE’ (seq 1090)
163-167Company ZIP code

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100)
168-171Company ZIP code extension

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176Blanks
177-199Company Foreign State/Province

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120)
200-214Company Foreign Postal Code

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130)
215-216Company Country Code

Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140)
217-273Submitter Name

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150)
274-295Submitter Location Address

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160)
296-317Submitter Delivery Address

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170)
318-339Submitter City

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180)
340-341Submitter State Abbreviation

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-STATE’ (seq 1190)
342-346Submitter ZIP code

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200)
347-350Submitter ZIP code extension

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355Blanks
356-378Submitter Foreign State/Province

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220)
379-393Submitter Foreign Postal Code

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-F-POST’ (seq 1230)
394-395Submitter Country Code

Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-COUNTRY’ (seq 1240)
396-422Contact Name

Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-NAME’ (seq 1250)
423-437Contact Phone Number

Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)
438-442Contact Phone Extension

Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445Blanks
446-485Contact E-mail

Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)
486-488Blanks
489-498Contact FAX

Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)
499-499Preferred Method of Problem Notification Code

Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-METH’ (seq 1300)
500-500Preparer Code

Derived from IDFDV screen, Field Identifier: ‘SUB-PREPARER’ (seq 1310)
501-512Blanks

Record name: Code RE - Employer Record#

ColumnDescription
1-2Record Identifier

Constant "RE"
3-6Tax year CCYY

From user specified FROM-TO period converted to CCYY
7Agent Indicator Code

Derived from IDFDV screen, Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16Employer/Agent EIN

System derived the applicable Federal reporting EIN, from IDGV or IDGR
17-25Agent for EIN

Derived from IDFDV screen, Field Identifier: ‘W2-ER-FOR-EIN’ (seq 1510)
26Terminating Business Indicator

Derived from IDFDV screen, Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)
27-30Establishment Number

Derived from IDFDV screen, Field Identifier: ‘W2-ER-ESTAB’ (seq 1530)
31-39Other EIN

Derived from IDFDV screen, Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)
40-96Employer Name

Derived from IDFDV screen, Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118Employer Location Address

Derived from IDFDV screen, Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140Employer Delivery Address

Derived from IDFDV screen, Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162Employer City

Derived from IDFDV screen, Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164Employer State Abbreviation

Derived from IDFDV screen, Field Identifier: ‘W2-ER-STATE’ (seq 2050)
165-169Employer ZIP Code

Derived from IDFDV screen, Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173Employer ZIP Code Extension

Derived from IDFDV screen, Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-174Kind of Employer

Derived from IDFDV screen, Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blanks
179-201Employer Foreign State/Province

Derived from IDFDV screen, Field Identifier: ‘W2-ER-F-STATE’ (seq 2080)
202-216Employer Foreign Postal Code

Derived from IDFDV screen, Field Identifier: ‘W2-ER-F-POSTAL’ (seq 2090)
217-218Employer Country Code

Derived from IDFDV screen, Field Identifier: ‘W2-ER-COUNTRY’ (seq 2100)
219Employment Code

From IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method

If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then the employee is classified as Employment Type ‘Q’ for W2 reporting

otherwise the W2 Type of employment is derived from IDGR screen

a set of code RE, RW/RO/RS, RT/RU records will be generated for different Type of employment
220Tax Jurisdiction Code

Derived from IDFDV screen, Field Identifier: ‘W2-ER-TAX-JURIS’ (seq 2110)
221Third-Party Sick Pay Indicator

Derived from IDFDV screen, Field Identifier: ‘SUB-3RD-PARTY-SICK’ (seq 1480)
222-512Blanks

Record name: Code RW - Employee Wage Record (Optional for State Quarterly Reporting)#

ColumnDescription
1-2Record Identifier

Constant "RW"
3-11Social Security Number

Derived from IDFDV screen, Field Identifier: ‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes.
12-26Employee First Name

Derived from IDFDV screen, Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
27-41Employee Middle Name or Initial

Derived from IDFDV screen, Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
42-61Employee Last Name

Derived from IDFDV screen, Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
62-65Employee Suffix

Derived from IDFDV screen, Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
66-87Employee Location Address

Derived from IDFDV screen, Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
88-109 Employee Delivery Address

Derived from IDFDV screen, Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
110-131Employee City

Derived from IDFDV screen, Field Identifier: ‘W2-EE-CITY’ (seq 2620)
132-133Employee State Abbreviation

Derived from IDFDV screen, Field Identifier: ‘W2-EE-STATE’ (seq 2630)
134-138Employee ZIP Code

Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
139-142Employee ZIP Code Extension

Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
143-147Blanks
148-170Employee Foreign State/Province

Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
171-185Employee Foreign Postal Code

Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
186-187Employee Country Code

Derived from IDFDV screen, Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
188-198Wages, Tips and other compensation

Derived from IDFDV screen, Field Identifier: ‘W2-FIT-WAGE’ (seq 3000)
199-209Federal Income Tax Withheld

Derived from IDFDV screen, Field Identifier: ‘W2-FIT-TAX’ (seq 3010)
210-220Social Security Wages

Derived from IDFDV screen, Field Identifier: ‘W2-SSN-WAGE’ (seq 3020)
221-231Social Security Tax Withheld

Derived from IDFDV screen, Field Identifier: ‘W2-SSN-TAX’ (seq 3030)
232-242Medicare Wages & Tips

Derived from IDFDV screen, Field Identifier: ‘W2-MEDI-WAGE’ (seq 3040)
243-253Medicare Tax Withheld

Derived from IDFDV screen, Field Identifier: ‘W2-MEDI-TAX’ (seq 3050)
254-264Social Security Tips

Derived from IDFDV screen, Field Identifier: ‘W2-SSN-TIP’ (seq 3060)
265-275Advanced Earned Income Credit

Derived from IDFDV screen, Field Identifier: ‘W2-EIC’ (seq 3080)
276-286Dependent Care Benefits

Derived from IDFDV screen, Field Identifier: ‘W2-DEP-CARE’ (seq 3090)
287-297Deferred Compensation contribution to Section 401(k)

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-D’ (seq 4030)
298-308Deferred Compensation contribution to Section 403(b)

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-E’ (seq 4040)
309-319Deferred Compensation contribution to Section 408(k)(6)

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-F’ (seq 4050)
320-330Deferred Compensation contribution to Section 457(b)

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-G’ (seq 4060)
331-341Deferred Compensation contribution to Section 501(c)(18)(D)

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-H’ (seq 4070)
342-352Military Employee’s Basic Quarters and Combat Pay

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-Q’ (seq 4140)
353-363Non-qualified Plan section 457

Derived from IDFDV screen, Field Identifier: ‘W2-NQUAL-457’ (seq 3102)
364-374Employer Contribution to a Health Savings Account

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-W’ (seq 4190)
375-385Non-qualified Plan Not section 457

Derived from IDFDV screen, Field Identifier: ‘W2-NQUAL-N457’ (seq 3104)
386-407Blanks
408-418Employer cost of premiums for Group Term Life insurance over $50000

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-C’ (seq 4020)
419-429Income from Non-statutory Stock Options

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-V’ (seq 4180)
430-462Blank
463-473Cost of Employer-Sponsored Health Coverage

Derived from IDFDV screen, Field Identifier: ‘W2-CODE-DD’ (seq 4250)
474-485Blank
486Statutory Employee Indicator

Derived from IDFDV screen, Field Identifier: ‘W2-STAT-EE’ (seq 6000)

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
487Blank
488Retirement Plan Indicator

Derived from IDFDV screen, Field Identifier: ‘W2-RETIRE-PLAN’ (seq 6020)

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
489Third-Party Sick Pay Indicator

Derived from IDFDV screen, Field Identifier: ‘W2-3PARTY-SICK’ (seq 6060)

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
490-512Blank

Record name: Code RS - State Record

Position Description

1-2 - Record Identifier - Constant "RS"

3-4 - State code, appropriate FIPS postal numeric code - system Derived from the State being reported - e.g. Arkansas Postal Numeric Code is "05"

5-9 - Taxing Entity Code - Not required

10-18 - Social Security Number - Derived from IDFDV screen, Field Identifier: ‘W2-EE-SSN’ - if an invalid SSN is encountered, this field is entered with zeroes.

19-33 - Employee First Name - Derived from IDFDV screen, Field Identifier: ‘W2-EE-FIRST-NAME’

34-48 - Employee Middle Name or Initial - Derived from IDFDV screen, Field Identifier: ‘W2-EE-MIDDLE’

49-68 - Employee Last Name - Derived from IDFDV screen, Field Identifier: ‘W2-EE-LAST-NAME’

69-72 - Employee Suffix - Derived from IDFDV screen, Field Identifier: ‘W2-EE-SUFFIX’

73-94 - Employee Location Address - Derived from IDFDV screen, Field Identifier: ‘W2-EE-LOCN-ADDR’

95-116 - Employee Delivery Address - Derived from IDFDV screen, Field Identifier: ‘W2-EE-DELIV-ADDR’

117-138 - Employee City - Derived from IDFDV screen, Field Identifier: ‘W2-EE-CITY’

139-140 - Employee State Abbreviation - Derived from IDFDV screen, Field Identifier: ‘W2-EE-STATE’

141-145 - Employee ZIP Code - Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP’

146-149 - Employee ZIP Code Extension - Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP-EXT’

150-154 - blank

155-177 - Employee Foreign State/Province - Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-STATE’ - Not read by PA Revenue

178-192 - Employee Foreign Postal Code - Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-POSTAL’ - Not read by PA Revenue

193-194 - Employee Country Code - Derived from IDFDV screen, Field Identifier: ‘W2-EE-COUNTRY’ - Not read by PA Revenue

195-273 - blank

274-275 - State code, appropriate FIPS postal numeric code - system Derived from the State being reported - e.g. Arkansas postal numeric code is "05"

276-286 - State Taxable Wages - Derived from IDFDV screen, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’

287-297 - State Income Tax Withheld - Derived from IDFDV screen, Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’

298-307 - Federal Income Tax withheld - Not Required.

308-337 AR - Varies (optional) - blank

338-346 AR - FEIN as reported in the RE record - System derived the applicable Federal reporting EIN, from IDGV or IDGR

347-412 AR - Blanks

413-421 AR - State ID Number - Derived from IDFDV screen, Field Identifier: ‘W2-STATE-REGIST’ for the reporting State - When RPYEU is run, if the Media Format = ‘State SUI File Format’, then this field contains the SUI Registration Number from IDGV screen for the SUI Registration of the State

422-512 AR - Blanks

Record name: Code RT - Total Record

Column Description

1-2 - Record Identifier - Constant "RT"

3-9 - Number of RW Records - Total number of code "RW" records reported since last code "RE" record

10-24 - Wages, Tips and Other Compensation - Derived from IDFDV screen, Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record

25-39 - Federal Income Tax Withheld - Derived from IDFDV screen, Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record

40-54 - Social Security Wages - Derived from IDFDV screen, Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record

55-69 - Social Security Tax Withheld - Derived from IDFDV screen, Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record

70-84 - Medicare Wages and Tips - Derived from IDFDV screen, Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record

85-99 - Medicare Tax Withheld - Derived from IDFDV screen, Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record

100-114 - Social Security Tips - Derived from IDFDV screen, Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record

115-129 - Advanced Earned Income Credit - Derived from IDFDV screen, Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record

130-144 - Dependent Care Benefits - Derived from IDFDV screen, Identifier: ‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record

145-159 - Deferred Compensation Contributions to Section 401(k) - Derived from IDFDV screen, Field Identifier ‘W2-CODE-D’, total of all code "RW" records since last "RE" record

160-174 - Deferred Compensation Contributions to Section 403(b) - Derived from IDFDV screen, Field Identifier ‘W2-CODE-E’, total of all code "RW" records since last "RE" record

175-189 - Deferred Compensation Contributions to Section 408(k)(6) - Derived from IDFDV screen, Field Identifier ‘W2-CODE-F’, total of all code "RW" records since last "RE" record

190-204 - Deferred Compensation Contributions to Section 457(b) - Derived from IDFDV screen, Field Identifier ‘W2-CODE-G’, total of all code "RW" records since last "RE" record

205-219 - Deferred Compensation Contributions to Section 501(c)(18)(D) - Derived from IDFDV screen, Field Identifier ‘W2-CODE-H’, total of all code "RW" records since last "RE" record

220-234 - Military Employee’s Basic Quarters and Combat Pay - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-Q’, total of all code ‘RW’ records since last ‘RE’ record

235-249 - Non-Qualified Plan Section 457 - Derived from IDFDV Identifier ‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record

250-264 - Employer Contribution to a Health Savings Account - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-W’, total fo all code ‘RW’ records since last ‘RE’ record

265-279 - Non-Qualified Plan Not Section 457 - Derived from IDFDV Identifier ‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record

280-294 - blank

295-309 - Cost of Employer-Sponsored Health Coverage - Derived from IDFDV screen, Field Identifier ‘W2-CODE-DD’, total of all code "RW" records since last "RE" record

310-324 - Employer Cost of Premiums for Group Term Life Insurance over $50000 - Derived from IDFDV screen, Field Identifier ‘W2-CODE-C’, total of all code "RW" records since last "RE" record

325-339 - Income Tax Withheld by Third-Party Payer - Derived from IDFDV Identifier ‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record

340-354 - Income from Non-statutory Stock options - Derived from IDFDV screen, Field Identifier ‘W2-CODE-V’, total of all code "RW" records since last "RE" record

355-512 - blank

Record name: Code RF - Final Record

Column Description

1-2 - Record Identifier - Constant "RF"

3-7 - blank

8-16 - Number of RW Records - Total number of code "RW" records on file

17-512 - blank

Quarterly UI Wage - ICESA Format #

Quarterly UI Wage Magnetic Media File Format - ICESA Layout#

(Please note that the following ‘Not Required’ fields may or may not always contain BLANKS). Note that columns coded with 'AR' indicate that they are an Arkansas specific requirement which is not the standard record format.

Record Name:Code E - Employer Record #

ColumnDescription
1-1Record Identifier

Constant ‘E’
2-5Payment Year

Tax Year for which this report is being prepared
6-14Federal EIN

Enter only numeric characters

Derived from the IDGV State SUI Registration
15-23Blanks
24-73Employer Name

Enter the first 50 positions of the employer’s name exactly as registered with the state UI agency

Derived from the Entity
74-113Employer Street Address

Enter the street address of the Employer

Derived from the Entity Location
114-138Employer City

Enter the city of employer’s mailing address

Derived from the Entity Location
139-148Employer State

Enter the standard two character FIPS postal abbreviation of the employer’s address

Derived from the Entity Location
149-153ZIP code extension

Enter four digit extension of ZIP code, including the hyphen in position 149

Derived from the Entity Location
154-158- ZIP code

Enter a valid ZIP code

Derived from the Entity Location.
159-159 ARName Code

Constant ‘S’ to indicate that surname appears first
160-160Type of Employment

‘A’, ‘F’, ‘H’, ‘M’, ‘Q’, ‘R’, or ‘X’

Derived from IDFDV screen, Field Identifier: ‘TYPE OF EMPLOYMENT’
161-162Blocking Factor

Enter blocking factor of the file, not to exceed 85

Enter blanks for diskette
163-275 ARBlanks.

Record Name:Code S – Employee Wage Record #

ColumnDescription
1-1Record Identifier

Constant ‘S’
2-10Social Security Number

Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10
11-37 AREmployee Name

Enter employee name as per Name Code ‘S’ (surname first, followed by first name)
38-123 ARBlanks
124-125 ARState Code

Use standard FIPS postal numeric code

Constant ‘05’ for Arkansas
126-127 ARBlanks
128-131 ARReporting Period

Month end date of the quarter for which this report is being prepared (i.e. 0903 for third quarter of 2003)
132-140 ARState Quarterly Total Wages

Enter total wages subject to state tax
141-164 ARBlanks
165-176 ARState Unemployment Insurance Account Number

Enter the DIR tax account number

SUI Registration Number from IDGV
177-275 ARBlanks

Notes#

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