Kansas 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 in EGW2 format:
  • (W2 Form) The ‘Advance Earned Income Credit Payment’ is eliminated for the tax year beginning after December 31, 2010. Box 9, Advance EIC payments, has been deleted from the 2011 Form W2.
  • (W2 Form) Code DD is added to Box 12 of the 2011 form W2 to report the cost of employer-sponsored health coverage. However, this reporting will not be mandatory for 2011.
  • (W2 Form) Code EE, Designated Roth contributions under a government section 457(b) plan, has been added to the list of codes in box 12 of Form W2.
  • (W2 File) A new field, 'Kind of Employer' has been added to the RE Employer Record (position 174). This is a required field.
  • (W2 File) A new field, Cost of Employer-Sponsored Health Coverage, has been added to the RW Employee Record (positions 463-473) and the RT Total Record (positions 295-309).
  • (W2 File) A new field 'Designated Roth Contributions Under a Governmental Section 457(b) Plan', has been added to the RO Employee Record (positions 111-121) and the RU Total Record (positions 145-159).

Set Up#

This document contains abbreviated set up requirement for the state of Kentucky only, please refer to the general document (Tax Reporting - US General) for other setup procedure that may also be required.

IDGV - State Registration#

  • The IDGV Definition tab must be set up for ‘State Registration’ for State/Province: Kentucky
  • The IDGV Variables tab must be set up ‘State Registration’ for the state of KY; it must also setup ‘W2 State Media Filing’ with value of ‘02’ to generate KY State magnetic media file for KY State only.

IDGV - State SUI Registration#

  • The IDGV Definition tab must be set up with ‘State SUI Registration’ for State/Province: Kentucky
  • The IDGV Variables tab must be set up with ‘State SUI Registration’ for State/Province: Kentucky
    • ‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate UI wage magnetic media file for state of Kentucky.

State File Procedures#

  • The state of Kentucky Department of Revenue accepts filing filing of Quarterly UI wages via magnetic media using the ICESA format.
  • Records required for the UI wage reporting: Code A,E,S,T.
  • When using the EFW2 (formerly MMREF-1) file format to file for the state of Kentucky, the IDGV must be set up as follows:
    • for State Registration of Kentucky, the IDGV Variables:
      • ‘W2 STATE MEDIA FILING’ 01 – 02 – State requires its own File, do not include other state information in the State file.

Annual W2 Wage Reporting – EFW2 File Format#

RPYEU must be run and the following selected to generate Kentucky state file information:
Report List Filters, Select State:Kentucky, 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.

State Magnetic Media Reporting – EFW2 Format#

Record Name: Code RA - Transmitter Record (Same as the Federal Code RA) #

ColumnDescriptionSource
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID number (EIN)

Numeric only
Derived from IDFDV, Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28Personal Identification Number (PIN) and Software Vendor CodeDerived from IDFDV, Field Identifier:‘SUB-PIN-NUMBER’ (seq 1010)

Please note that this field contains an 8-character PIN in positions 12-19, a four character Software Vendor Code in positions 20-23, and 5 blank characters in positions 24-29
29Resub IndicatorDerived from IDFDV, Field Identifier:‘SUB-RESUB-IND’ (seq 1020)
30-35Resub WFIDDerived from IDFDV, Field Identifier:‘SUB-RESUB-WFID’ (seq 1030)
36-37Software CodeDerived from IDFDV, Field Identifier:‘SUB-SOFTWARE’ (seq 1040)
38-94Company NameDerived from IDFDV, Field Identifier:‘SUB-COMP-NAME’ (seq 1050)
95-116Location AddressDerived from IDFDV, Field Identifier:‘SUB-COMP-LOCN’ (seq 1060)
117-138Delivery AddressDerived from IDFDV, Field Identifier:‘SUB-COMP-DELIV’ (seq 1070)
139-160Company CityDerived from IDFDV, Field Identifier:‘SUB-COMP-CITY’ (seq 1080)
161-162Company State AbbreviationDerived from IDFDV, Field Identifier:‘SUB-COMP-STATE’ (seq 1090)
163-167Company ZIP codeDerived from IDFDV, Field Identifier:‘SUB-COMP-ZIP’ (seq 1100)
168-171Company ZIP code extensionDerived from IDFDV, Field Identifier:‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176Blank
177-199Company Foreign State/ProvinceDerived from IDFDV, Field Identifier:‘SUB-COMP-F-STATE’ (seq 1120)
200-214Company Foreign Postal CodeDerived from IDFDV, Field Identifier:‘SUB-COMP-F-POST’ (seq 1130)
215-216Company Country CodeDerived from IDFDV, Field Identifier:‘SUB-COMP-COUNTRY’ (seq 1140)
217-273Submitter NameDerived from IDFDV, Field Identifier:‘SUB-SUBM-NAME’ (seq 1150)
274-295Submitter Location AddressDerived from IDFDV, Field Identifier:‘SUB-SUBM-LOCN’ (seq 1160)
296-317Submitter Delivery AddressDerived from IDFDV, Field Identifier:‘SUB-SUBM-DELIV’ (seq 1170)
318-339Submitter CityDerived from IDFDV, Field Identifier:‘SUB-SUBM-CITY’ (seq 1180)
340-341Submitter State AbbreviationDerived from IDFDV, Field Identifier:‘SUB-SUBM-STATE’ (seq 1190)
342-346Submitter ZIP codeDerived from IDFDV, Field Identifier:‘SUB-SUBM-ZIP’ (seq 1200)
347-350Submitter ZIP code extensionDerived from IDFDV, Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355Blank
356-378Submitter Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220)
379-393Submitter Foreign Postal CodeDerived from IDFDV, Field Identifier:‘SUB-SUBM-F-POST’ (seq 1230)
394-395Submitter Country CodeDerived from IDFDV, Field Identifier:‘SUB-SUBM-COUNTRY’ (seq 1240)
396-422Contact NameDerived from IDFDV, Field Identifier:‘SUB-CONT-NAME’ (seq 1250)
423-437Contact Phone NumberDerived from IDFDV, Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)
438-442Contact Phone ExtensionDerived from IDFDV, Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445Blank
446-485Contact E-mailDerived from IDFDV, Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)
486-488Blank
489-498Contact FAXDerived from IDFDV, Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)
499-499Preferred Method of Problem Notification CodeDerived from IDFDV, Field Identifier: ‘SUB-CONT-METH’ (seq 1300)
500-500Preparer CodeDerived from IDFDV, Field Identifier: ‘SUB-PREPARER’ (seq 1310)
501-512Blank

Record Name: Code RE - Employer Record (Same as the Federal Code RE)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax year CCYYFrom user specified FROM-TO period converted to CCYY
7Agent Indicator CodeDerived from IDFDV, Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16Employer/Agent EINDerived the applicable Federal reporting EIN, from IDGV or IDGR
17-25Agent for EINDerived from IDFDV, Field Identifier:‘W2-ER-FOR-EIN’ (seq 1510)
26Terminating Business IndicatorDerived from IDFDV, Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)
27-30Establishment NumberDerived from IDFDV, Field Identifier: ‘W2-ER-ESTAB’ (seq 1530)
31-39Other EINDerived from IDFDV, Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)
40-96Employer NameDerived from IDFDV, Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118Employer Location AddressDerived from IDFDV, Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140Employer Delivery AddressDerived from IDFDV, Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162Employer CityDerived from IDFDV, Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164Employer State AbbreviationDerived from IDFDV, Field Identifier: ‘W2-ER-STATE’ (seq 2050)
165-169Employer ZIP CodeDerived from IDFDV, Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173Employer ZIP Code ExtensionDerived from IDFDV, Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-174Kind of EmployerDerived from IDFDV, Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blank
179-201Employer Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘W2-ER-F-STATE’ (seq 2080)
202-216Employer Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘W2-ER-F-POSTAL’ (seq 2090)
217-218Employer Country CodeDerived from IDFDV, 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

A set of code RE, RW/RO/RS, RT/RU records will be generated for different types of employment
220Tax Jurisdiction CodeDerived from IDFDV, Field Identifier: ‘W2-ER-TAX-JURIS’ (seq 2110)
221Third-Party Sick Pay IndicatorDerived from IDFDV, Field Identifier:‘SUB-3RD-PARTY-SICK’ (seq 1480)
222-512Blank

Record Name: Code RW - Employee Wage Record (Same as Federal Code RW)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RW"
3-11Social Security NumberDerived from IDFDV, Field Identifier:‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes.
12-26Employee First NameDerived from IDFDV, Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
27-41Employee Middle Name or InitialDerived from IDFDV, Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
42-61Employee Last NameDerived from IDFDV, Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
62-65Employee SuffixDerived from IDFDV, Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
66-87Employee Location AddressDerived from IDFDV, Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
88-109Employee Delivery AddressDerived from IDFDV, Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
110-131Employee CityDerived from IDFDV, Field Identifier: ‘W2-EE-CITY’ (seq 2620)
132-133Employee State AbbreviationDerived from IDFDV, Field Identifier: ‘W2-EE-STATE’ (seq 2630)
134-138Employee ZIP CodeDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
139-142Employee ZIP Code ExtensionDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
143-147Blank
148-170Employee Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
171-185Employee Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
186-187Employee Country CodeDerived from IDFDV, Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
188-198Wages, Tips and other compensationDerived from IDFDV, Field Identifier:: ‘W2-FIT-WAGE’ (seq 3000)
199-209Federal Income Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-FIT-TAX’ (seq 3010)
210-220Social Security WagesDerived from IDFDV, Field Identifier: ‘W2-SSN-WAGE’ (seq 3020)
221-231Social Security Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-SSN-TAX’ (seq 3030)
232-242Medicare Wages & TipsDerived from IDFDV, Field Identifier: ‘W2-MEDI-WAGE’ (seq 3040)
243-253Medicare Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-MEDI-TAX’ (seq 3050)
254-264Social Security TipsDerived from IDFDV, Field Identifier: ‘W2-SSN-TIP’ (seq 3060)
265-275Advanced Earned Income CreditDerived from IDFDV, Field Identifier: ‘W2-EIC’ (seq 3080)
276-286Dependent Care BenefitsDerived from IDFDV, Field Identifier: ‘W2-DEP-CARE’ (seq 3090)
287-297Deferred Compensation contribution to Section 401(k)Derived from IDFDV, Field Identifier: ‘W2-CODE-D’ (seq 4030)
298-308Deferred Compensation contribution to Section 403(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-E’ (seq 4040)
309-319Deferred Compensation contribution to Section 408(k)(6)Derived from IDFDV, Field Identifier: ‘W2-CODE-F’ (seq 4050)
320-330Deferred Compensation contribution to Section 457(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-G’ (seq 4060)
331-341Deferred Compensation contribution to Section 501(c)(18)(D)Derived from IDFDV, Field Identifier: ‘W2-CODE-H’ (seq 4070)
342-352Military Employee’s Basic Quarters and Combat PayDerived from IDFDV, Field Identifier: ‘W2-CODE-Q’ (seq 4140)
353-363Non-qualified Plan section 457Derived from IDFDV, Field Identifier: ‘W2-NQUAL-457’ (seq 3102)
364-374Employer Contribution to a Health Savings AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-W’ (seq 4190)
375-385Non-qualified Plan Not section 457Derived from IDFDV, Field Identifier: ‘W2-NQUAL-N457’ (seq 3104)
386-407Blank
408-418Employer cost of premiums for Group Term Life insurance over $50000Derived from IDFDV, Field Identifier: ‘W2-CODE-C’ (seq 4020)
419-429Income from Non-statutory Stock OptionsDerived from IDFDV, Field Identifier: ‘W2-CODE-V’ (seq 4180)
430-462Blank
463-473Cost of Employer-Sponsored Health CoverageDerived from IDFDV, Field Identifier: ‘W2-CODE-DD’ (seq 4250)
474-485Blank
486Statutory Employee IndicatorDerived from IDFDV, Field Identifier: ‘W2-STAT-EE’ (seq 6000)

If the amount is not zero, then ‘1’ is entered, otherwise ‘0’ is entered
487Blank
488Retirement Plan IndicatorDerived from IDFDV, 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 IndicatorDerived from IDFDV, 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 RO - Employee Wage Record (Optional for State Quarterly Reporting)#

ColumnDescriptionSource
1-2Record IdentifierConstant ‘RO’
3-11Blank
Location 12 to 264
Not applicable to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees
ColumnDescriptionSource
12-22Allocated TipsDerived from IDFDV, Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)
23-33Uncollected Employee Tax on Tips

The combination of the uncollected social security tax and the uncollected medicare tax
Derived from IDFDV, Field Identifier:‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
34-44Medical Savings AccountDerived from IDFDV, Field Identifier:‘W2-CODE-R’ (seq 4150)
45-55Simple Retirement AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-S’ (seq 4160)
56-66Qualified Adoption ExpensesDerived from IDFDV, Field Identifier: ‘W2-CODE-T’ (seq 4170)
67-77Uncollected SSA tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-M’ (seq 4110)
78-88Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-N’ (seq 4120)
89-110Blank
111-121Designated Roth Contribution under section 457(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-EE’ (seq 4260)
122-264Blank
Location 265 to 362
For Puerto Rico employees only
ColumnDescriptionSource
265Civil Status
266-274Spouse’s SSN

Blank
275-285Wages Subject to Puerto Rico Tax

Stored as zeroes
286-296Commissions Subject to Puerto Rico Tax

Stored as zeroes
297-307Allowances Subject to Puerto Rico Tax

Stored as zeroes
308-318Tips Subject to Puerto Rico Tax

Stored as zeroes
319-329Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax

Stored as zeroes
330-340Puerto Rico Tax Withheld

Stored as zeroes
341-351Retirement Fund Subject to Puerto Rico Tax

Stored as zeroes
352-362Blank
Location 363 to 384
For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees
ColumnDescriptionSource
363-373Total wages, tips and other compensation subject to Virgin Islands income tax

Stored as zeroes
374-384 Virgin Islands, etc… Income Tax Withheld

Stored as zeroes
385-512Blank

Record Name: Code RS - State Wage Record (Same as Federal Specified Code RS)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State code, appropriate FIPS postal numeric codeDerived from the State being reported, from IDFDV sequence 7000

e.g. Kentucky is code "21"
5-9Taxing Entity CodeIf County, City or School district tax is reported, this field is derived from IDGV 'W2 TAXING ENTITY' field for the County, City or School district tax being reported
10-18Social Security NumberDerived from IDFDV, Field Identifier:‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes.
19-33Employee First NameDerived from IDFDV, Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
34-48Employee Middle Name or InitialDerived from IDFDV, Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
49-68Employee Last NameDerived from IDFDV, Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
69-72Employee SuffixDerived from IDFDV, Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
73-94Employee Location AddressDerived from IDFDV, Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
95-116Employee Delivery AddressDerived from IDFDV, Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
117-138Employee CityDerived from IDFDV, Field Identifier: ‘W2-EE-CITY’ (seq 2620)
139-140Employee State AbbreviationDerived from IDFDV, Field Identifier: ‘W2-EE-STATE’ (seq 2630)
141-145Employee ZIP CodeDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
146-149Employee ZIP Code ExtensionDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
150-154Blank
155-177Employee Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
178-192Employee Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
193-194Employee Country CodeDerived from IDFDV, Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
Location 195 to 267
Apply to Quarterly Unemployment Reporting

If the user specified ‘Period Type’ = ‘Quarter’, then locations 195 to 267 will be filled. Please read document US_ANNUAL_QTRLY_REPORTING_GEN for detail for quarterly reporting.

ColumnDescriptionSource
195-196Optional code

State Specific Data

If not used, enter blanks
197-202Reporting Period MMCCYYFrom user specified Period End Date converted to MMCCYY for the quarter

e.g. Period End Date = ‘31-Dec-2003’, then reporting period is ‘122003’
203-213State Quarterly Unemployment Insurance Total WagesDerived from IDFDV, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’

Note that the IDFDV Identifier ‘W2-SUI-WAGE-ER’ is not used to report this field because the value of Identifier ‘W2-SUI-WAGE-ER’ may already been capped by Vertex during the US Tax calculation in UPCALC and therefore for employees who exceed the maximum wage base, this Identifier will contain no SUI Insurance wages. For this reason, RPYEU is using the State Taxable wages from Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ that are related to the employee Home GEO and Work GEO code to report SUI Total Wages
214-224State Quarterly Unemployment Insurance Taxable WagesDerived from State Quarterly Unemployment Insurance Total Wages and the SUI Maximum wage base as defined by the State government

Please read document US_ANNUAL_QTRLY_REPORTING_GEN for detail for quarterly reporting
225-226Number of Weeks WorkedFrom system derived number of Weeks Worked for the Reporting State

The system reads all Pay Headers with pay category = ‘Regular Pay’ that are not reversed with Pay Issue Date falls within the user specified Quarter begin and end date

If the Pay Header’s Work State or Home State is the same as the reporting State, then the Pay Header Tax Weeks is accumulated
227-234Date First Employed MMDDCCYYFrom system derived latest Employment Hired Date
235-242Date of Separation MMDDCCYYFrom system derived latest Employment Termination Date that is greater than the Employment Hired Date
243-247Blank
248-267State Employer Account NumberDerived from IDFDV, 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
268-273Blank
Location 274 to 337
Apply to Income Tax Reporting

If the user specified ‘Period Type’ = ‘Quarter’ or ‘Year’, then Location 274 to 337 will be filled.

ColumnDescriptionSource
274-275State code, appropriate FIPS postal numeric codeSystem Derived from the State being reported

e.g. Kentucky is ‘21’
276-286State Taxable WagesDerived from IDFDV, Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
287-297State Income Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
298-307Zero fill
308Tax Type Code

This field is used to report County, City or School district tax

If the County, City or School district requires to report taxes along with the State Tax information, then the following values are used for this field:
C – City Income Tax
D – County Income Tax
E – School District Income Tax
F – Other Income Tax

IDGV must be set up for the Local or School Registration by County/City or School district for the following fields on the Variables Tab:

'W2 STATE MEDIA FILING'
'W2 TAX TYPE CODE'
'W2 TAXING ENTITY'

'W2 STATE MEDIA FILING' indicates whether the County/City or School should report taxes with the State or not

'W2 TAX TYPE CODE' must contain the valid Tax Type Code as defined above

'W2 TAXING ENTITY' contains the Taxing Entity code supplied by the County/City or School government booklet
If County, City or School district tax is reported, this field is derived from IDGV 'W2 TAX TYPE CODE' field
309-319Local Taxable WagesIf School Tax is reported, this field is derived from Identifier ‘W2-SCHL-WAGE’ (seq 6500)

If County Tax is reported, this field is derived from Identifier: ‘W2-CN-WAGE-HOME’ and ‘W2-CN-WAGE-WORK’

If City Tax is reported, this field is derived from: ‘W2-CI-WAGE-HOME’ and ‘W2-CI-WAGE-WORK’
320-330Local Income Tax WithheldIf School Tax is reported, this field is derived from Identifier ‘W2-SCHL-TAX’ (seq 6510)

If County Tax is reported, this field is derived from Identifier: ‘W2-CN-TAX-HOME’ and ‘W2-CN-TAX-WORK’

If City Tax is reported, this field is derived from: ‘W2-CI-TAX-HOME’ and ‘W2-CI-TAX-WORK’
331-337State Control Number (optional)Blank
338-348 KYKREDA

Enter the amount of tax credit for Kentucky Rural Economic Development Assistance
349-359 KYKJDA

Enter the amount of tax credit for Kentucky Jobs Development Aid
360-370 KYKIRA

Enter the amount of tax credit for Kentucky Industrial Revitalization Authority
371-381 KYKIDA

Enter the amount of tax credit for Kentucky Industrial Development Authority
382-412Supplemental Data 1

State Specific Data

If not used, enter blanks
413-487Supplemental Data 2

State Specific Data

If not used, enter blanks
488-512Blank
Multiple Code RS records
Multiple code RS records are generated for an employee if there is applicable county, city or school district tax information to be reported for a state. In this case, the state wages and tax will be zero for the subsequent code RS records.

Record Name: Code RT - Total Record (Same as Federal Code RT)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RT"
3-9Number of RW Records

Total number of code "RW" records reported since last code "RE" record
10-24Wages, Tips and Other CompensationDerived from IDFDV, Field Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record
25-39Federal Income Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record
40-54Social Security WagesDerived from IDFDV, Field Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record
55-69Social Security Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record
70-84Medicare Wages and TipsDerived from IDFDV, Field Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record
85-99Medicare Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record
100-114Social Security TipsDerived from IDFDV, Field Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record
115-129Advanced Earned Income CreditDerived from IDFDV, Field Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record
130-144Dependent Care BenefitsDerived from IDFDV, Field Identifier: ‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record
145-159Deferred Compensation Contributions to Section 401(k)Derived from IDFDV, Field Identifier: ‘W2-CODE-D’, total of all code "RW" records since last "RE" record
160-174Deferred Compensation Contributions to Section 403(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-E’, total of all code "RW" records since last "RE" record
175-189Deferred Compensation Contributions to Section 408(k)(6)Derived from IDFDV, Field Identifier: ‘W2-CODE-F’, total of all code "RW" records since last "RE" record
190-204Deferred Compensation Contributions to Section 457(bDerived from IDFDV, Field Identifier: ‘W2-CODE-G’, total of all code "RW" records since last "RE" record
205-219Deferred Compensation Contributions to Section 501(c)(18)(D)Derived from IDFDV, Field Identifier: ‘W2-CODE-H’, total of all code "RW" records since last "RE" record
220-234Military Employee’s Basic Quarters and Combat PayDerived from IDFDV, Field Identifier: ‘W2-CODE-Q’, total of all code ‘RW’ records since last ‘RE’ record
235-249Non-Qualified Plan Section 457Derived from IDFDV, Field Identifier:‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record
250-264Employer Contribution to a Health Savings AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-W’, total of all code ‘RW’ records since last ‘RE’ record
265-279Non-Qualified Plan Not Section 457Derived from IDFDV, Field Identifier:‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record
280-294Blank
295-309Cost of Employer-Sponsored Health CoverageDerived from IDFDV, Field Identifier: ‘W2-CODE-DD’, total of all code "RW" records since last "RE" record
310-324Employer Cost of Premiums for Group Term Life Insurance over $50000Derived from IDFDV, Field Identifier: ‘W2-CODE-C’, total of all code "RW" records since last "RE" record
325-339Income Tax Withheld by Third-Party PayerDerived from IDFDV, Field Identifier: ‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record
340-354Income from Non-statutory Stock optionsDerived from IDFDV, Field Identifier: ‘W2-CODE-V’, total of all code "RW" records since last "RE" record
355-512Blank

Record Name: Code RU - Total Record (Optional for State Quarterly Reporting)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RU"
3-9Number of RO Records

Total number of code "RO" records reported since last code "RE" record
10-24Allocated TipsDerived from IDFDV, Field Identifier: ‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record
25-39Uncollected Employee Tax on TipsDerived from IDFDV, Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’, total of all code "RO" records since last "RE" record
40-54Medical Savings AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-R’, total of all code "RO" records since last "RE" record
55-69Simple Retirement AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-S’, total of all code "RO" records since last "RE" record
70-84Qualified Adoption ExpensesDerived from IDFDV, Field Identifier: ‘W2-CODE-T’, total of all code "RO" records since last "RE" record
85-99Uncollected SSA tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-M’, total of all code "RO" records since last "RE" record
100-114Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-N’, total of all code "RO" records since last "RE" record
115-144Blank
145-159Designated Roth Contribution under section 457(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-EE’, total of all code "RO" records since last "RE" record
160-354Blank
355-369Wages Subject to Puerto Rico Tax

Stored as zeroes
370-384Commissions Subject to Puerto Rico Tax

Stored as zeroes
385-399Allowances Subject to Puerto Rico Tax

Stored as zeroes
400-414Tips Subject to Puerto Rico Tax

Stored as zeroes
415-429Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax

Stored as zeroes
430-444Puerto Rico Tax Withheld

Stored as zeroes
445-459Retirement Fund Subject to Puerto Rico Tax

Stored as zeroes
460-474Total wages, tips and other compensation subject to Virgin Islands income tax

Stored as zeroes
475-489Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax Withheld

Stored as zeroes
490-512Blank

Record Name: Code RV – State Total Record (optional)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RV"
3-512Not used

Enter blanks
Constant value ‘18’

Record Name: Code RF - Final Record (Same as Federal Code RF)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RF"
3-7Blank
8-16Number of RW Records

Total number of code "RW" records on file
17-512Blank

State Quarterly UI Wage Reporting – ICESA Format#

RPYEU must be run and the following selected to generate Kentucky state file information:
Media Format:State SUI File Format
Select State:Kentucky, USA
  • The ‘Quarterly Form Code’ must be entered in order to produce the SUI file in ICESA format.
  • Annual Form Code – Use the standard supplied form code HL$US-W2-2012. The Variables need to be entered in this form code for specific use in the installation.
  • The ‘Quarterly Form Code’ must be entered in order to produce the UI wage file in ICESA format.
  • Use the supplied form code ‘HL$US-QTR-2012’. The Variables need to be entered in this form code for specific use in the installation.
  • Period Type:Quarter
  • Period End Date:Enter the quarter end date, i.e. 30-Jun-2011
  • Media File Type:State SUI File Format

  • If the Directory Name/Media File Name is not supplied, an output file will not be produced.

Quarterly UI Wage Magnetic Media Reporting – ICESA Format #

Please note that the following ‘Not Required’ fields may or may not always contain blanks. Note: Columns coded with KY indicates it is a Kentucky specific requirement which is not the standard record format

Record Name: Code A - Transmitter Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘A’
2-5Year

Enter year for which this report is being prepared
From user specified FROM-TO period converted to CCYY (i.e. 2007)
6-14Transmitter’s Federal EIN

Enter only numeric characters; omit hyphens, prefixes and suffixes
Derived from IDFDV Field Identifier: ‘TRAN EIN’
15-18Taxing Entity CodeConstant ‘UTAX’
19-23Not Required
24-73Transmitter Name

The transmitter name of the organization submitting the file
Derived from IDFDV, Field Identifier: ‘TRAN NAME’
74-113Transmitter Street Address

The street address of the organization submitting the file
Derived from IDFDV, Field Identifier: ‘TRAN ADDRESS’
114-138Transmitter City

The city of the organization submitting the file
Derived from IDFDV, Field Identifier: ‘TRAN CITY’
139-140Transmitter State

The standard two character FIPS postal abbreviation
Derived from IDFDV, Field Identifier: ‘TRAN STATE’
141-153Blank
154-158Transmitter ZIP Code

A valid ZIP code
Derived from IDFDV, Field Identifier: ‘TRAN ZIP CODE’
159-163Transmitter ZIP Code extension

Use this field as necessary for the four digit extension of ZIP code

Includes hypen in position 159
Derived from IDFDV, Field Identifier: ‘TRAN ZIP EXTN’ (include ‘-‘ in position 159)
164-193Transmitter Contact

Title of individual from transmitter organization responsible for the accuracy of the wage report
Derived from IDFDV, Field Identifier: ‘TRAN CONTACT’
194-203Transmitter Contact Telephone Number

Telephone number at which the transmitter contact can be telephoned
Derived from IDFDV, Field Identifier: ‘TRAN CONTACT PHONE’
204-207Telephone Extension/Box

The transmitter telephone extension or message box
Derived from IDFDV, Field Identifier: ‘TRAN CONTACT EXTN’
208-242Not Required

Use Filler, or Blanks
243-250Media Creation Date

Enter date in MMDDYYYY format

Last Date of Month or Quarter (i.e. 01312007, 06302007, etc)
251-275Blank

Record Name: Code E - Employer Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘E’
2-5Payment Year

The year for which the report is being prepared
6-23Not Required
24-73Employer Name

The first 50 positions of the employer’s name exactly as registered with the state UI agency
Derived from the Entity
74-172 KYNot Required
173-187State Unemployment Insurance Account Number

(Employer Number Prefix/Employer Number/Employer Suffix)
Derived from the IDGV State SUI Registration
188-189Reporting Period

‘03’, ‘06’, ‘09’, or ‘12’
190-275 KYNot Required

Record Name: Code S – Employee Wage Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘S’
2-10Social Security Number

Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10
11-30Employee Last Name
31-42Employee First Name
43-43Employee Middle Initial

Leave blank if no middle initial
44-49 KYNot Required
50-63State QTR Total Gross Wages

Quarterly wages subject to all taxes
64-275 KYNot Required

Record Name: Code T - Total Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘T’
2-12 KYNot Required
13-26State QTR Total Gross Wages for employer

QTR gross wages subject to all taxes

Total of this field on all ‘S’ records since the last ‘E’ record
27-40 KYNot Required
41-54State QTR Unemployment Insurance Excess Wages for employer

QTR wages in excess of the state UI taxable wage base

Total of all ‘S’ records since the last ‘E’ record
55-68State QTR Unemployment Insurance Taxable Wages for employer

QTR UI total wages less state QTR UI excess wages

Total of all ‘S’ records since the last ‘E’ record
69-81 KYTax Due
82-87UI tax rate this quarter

The employer UI rate for this reporting period

One decimal point followed by 5 digits e.g. 2.8%=’.02800’
88-226 KYNot Required
227-233Month-1 Employment for employer

Total number of employee covered by UI worked or receive pay for the pay period including the 12th day of the first reporting month

Total fo all ‘S’ records after the last ‘E’ record
234-240Month-2 Employment

Total number of employee covered by UI worked or receive pay for the pay period including the 12th day of the second reporting month

Total of all ‘S’ records after the last ‘E’ record
241-247Month-3 Employment

Total number of employee covered by UI worked or receive pay for the pay period including the 12th day of the third reporting month

Total for all ‘S’ records after the last ‘E’ record
248-275 KY Not Required

Notes#

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