Table of Contents
- Maryland Annual and Quarterly Reporting
- What's New for Tax Year 2009
- Set Up
- IDGV - State Registration
- IDGV – Form MW508 Information for Maryland
- IDFDV – ‘HL$US-W2-2007’ Form Set Up
- IPRLU – Maintain US Pay Rules
- State Web Sites
- State File Procedures
- Annual W2 Wage Reporting – EFW2 File Format
- RPYEU – Sample Run
- State Media Magnetic Media Reporting – EFW2 File Format
- Record Name: Code RA - Transmitter Record
- Record Name: Code RE - Employer Record
- Record Name: Code RS - State Record
- Record Name: Code RV – State Total Record
- Quarterly UI Wage Reporting – ICESA Format
- Record Name: Code S – Employee Wage Record
- Notes
Maryland Annual and Quarterly Reporting#
What's New for Tax Year 2009#
According to information noted in 2009 Magnetic Media Guide
, there are no format changes in wage reporting, however there are certain changes affecting MW508 reporting in the ‘RV’ record as summarized below.
- Positions 173-184 to report MW508-Enter total withholding tax paid this year from Line 3a.
- Positions 185-196 to report MW508-Employer Total Tax Exempt Credits (Form 500CR) from Line 3b.
- Positions 197-208 to report MW508-Employer Amount Tax Due from Line 4.
- Positions 209-220 to report MW508-Employer Overpayment from Line 5.
- Positions 221-232 to report MW508-Overpayment to be applied as credit to your account from Line 6.
- Positions 233-244 to report MW508-Employer Overpayment to be refunded from Line 7.
- Positions 245-256 to report MW508-Employer Gross Payroll from amount in box.
Set Up#
IDGV - State Registration#
- The IDGV Definition tab must be set up for ‘State Registration’ for State/Province: Maryland.
- The IDGV Variables tab must be set up for ‘State Registration’ for State/Province: Maryland.
- ‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate MD State magnetic media file for MD state only.
IDGV – Form MW508 Information for Maryland#
- MD State Form MW508 – ‘Annual Employer Withholding Reconciliation Report’ is required to report on Code RE record.
- When RPYEU is run for the first time for State of Maryland, RPYEU will automatically add the following user defined fields on IMUF screen for P2K_CM_GOVT_REGISTRATIONS which will be available on IDGV Variables tab after RPYEU is run.
- MW508 - Gross
- MW508 Line 1 – W2/1009
- MW508 Line 2 – TOTAL TAX
- MW508 Line 3 – STATE TAX
- MW508 Line 3A – CREDITS
- MW508 Line 3B – TAX EXEMPT CR
- MW508 Line 4 – TAX DUE
- MW508 Line 5 – OVERPAYMENT
- MW508 Line 6 – OVERPAYMENT CR
- MW508 Line 7 – REFUND
- MW508 REP CCYYMMDD
- MW508 REP NAME
- MW508 REP TEL
- MW508 REP TITLE
- MW508 TOTAL FILE IND
- All the information for the form MW508 must be manually entered on the IDGV Variables tab by State Registration number for the reporting year. This information will be reported on Code RE record; no calculation will be performed in RPYEU.
- RPYEU should be run the first time to obtain State totals and then the MW508 information should be manually calculated and entered on the IDGV screen. RPYEU should then be run the second time in order to pick up MW508 information on Code RE record. The Code RE record must be manually verified prior to sending the State media file to the State of Maryland.
IDFDV – ‘HL$US-W2-2007’ Form Set Up#
- On Code RS Record position 287-297 Maryland State Income Tax Withheld, Maryland State requires to report the ‘Total of State and Local Taxes Withheld Together’, if the the State and Local taxes together are to be reported together, the IDFDV screen Identifier ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’ must be changed to include the local taxes in an Element. Then on the IPPE Element screen, the local taxes should be added into the proper elements accordingly. When running RPYEU to generate the State File for Maryland, the program will not automatically add together the State and Local taxes, the Local tax MUST be manually included if local tax is applicable
IPRLU – Maintain US Pay Rules#
- On Code RS record position 368-369 Maryland State requires to report the number of exemptions claimed by the employee on Form W4, Employee Withholding Allowance. On the IPRLU State tab, if the number of Exemption 1 is specified, this number of exemptions is used, otherwise the number of exemptions on Federal tab is used.
State Web Sites#
- For W2 Wage Reporting: http://business.marylandtaxes.com/filinginfo/withholding/w2wagedata.asp
- For UI Wage Reporting: http://www.dllr.state.md.us/employment/magnetic.html
State File Procedures#
- Maryland State accepts filing of W-2s via magnetic media using the EFW2 format
- Record Codes required are: Code RA,RE,RS,RV
- Maryland State requires specific Code RS information, therefore set up on the IDGV screen State Registration for MD State is as follows:
- for State Registration of Maryland, the IDGV Variables:
- ‘W2 STATE MEDIA FILING’ 02 – State requires its own file, do not include other state information in the state file.
- for State Registration of Maryland, the IDGV Variables:
Annual W2 Wage Reporting – EFW2 File Format#
RPYEU must be run and the following selected to generate Maryland state file information:| Media Format: | State File Format |
| Select State: | Maryland, USA |
RPYEU – Sample Run#
- When RPYEU is run, the IDGV Variables tab MW508 information is printed on the exception report. This information and Code RE record must be verified prior to sending to the State of Maryland.
- Each year when RPYEU is run, this information must be re-entered for the calendar year.
State Media Magnetic Media Reporting – EFW2 File Format#
Record Name: Code RA - Transmitter Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RA" |
| 3-11 | Submitter’s Employer ID number (EIN) Numeric only | Derived from IDFDV Field Identifier: ‘SUB-ER-EIN’ (seq 1000) |
| 12-28 | Personal Identification Number (PIN) and Software Vendor Code | Derived from IDFDV 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. |
| 29 | Resub Indicator | Derived from IDFDV Field Identifier: ‘SUB-RESUB-IND’ (seq 1020) |
| 30-35 | Resub WFID | Derived from IDFDV Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030) |
| 36-37 | Software Code | Derived from IDFDV Field Identifier: ‘SUB-SOFTWARE’ (seq 1040) |
| 38-94 | Company Name | Derived from IDFDV Field Identifier: ‘SUB-COMP-NAME’ (seq 1050) |
| 95-116 | Location Address | Derived from IDFDV Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060) |
| 117-138 | Delivery Address | Derived from IDFDV Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070) |
| 139-160 | Company City | Derived from IDFDV Field Identifier: ‘SUB-COMP-CITY’ (seq 1080) |
| 161-162 | Company State Abbreviation | Derived from IDFDV Field Identifier: ‘SUB-COMP-STATE’ (seq 1090) |
| 163-167 | Company ZIP Code | Derived from IDFDV Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100) |
| 168-171 | Company ZIP code extension | Derived from IDFDV Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110) |
| 172-176 | Blank | |
| 177-199 | Company Foreign State/Province | Derived from IDFDV Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120) |
| 200-214 | Company Foreign Postal Code | Derived from IDFDV Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130) |
| 215-216 | Company Country Code | Derived from IDFDV Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140) |
| 217-273 | Submitter Name | Derived from IDFDV Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150) |
| 274-295 | Submitter Location Address | Derived from IDFDV Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160) |
| 296-317 | Submitter Delivery Address | Derived from IDFDV Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170) |
| 318-339 | Submitter City | Derived from IDFDV Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180) |
| 340-341 | Submitter State Abbreviation | Derived from IDFDV Field Identifier:‘SUB-SUBM-STATE’ (seq 1190) |
| 342-346 | Submitter ZIP code | Derived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200) |
| 347-350 | Submitter ZIP code extension | Derived from IDFDV Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210) |
| 351-355 | Blank | |
| 356-378 | Submitter Foreign State/Province | Derived from IDFDV Field Identifier:‘SUB-SUBM-F-STATE’ (seq 1220) |
| 379-393 | Submitter Foreign Postal Code | Derived from IDFDV Field Identifier:‘SUB-SUBM-F-POST’ (seq 1230) |
| 394-395 | Submitter Country Code | Derived from IDFDV Field Identifier:‘SUB-SUBM-COUNTRY’ (seq 1240) |
| 396-422 | Contact Name | Derived from IDFDV Field Identifier:‘SUB-CONT-NAME’ (seq 1250) |
| 423-437 | Contact Phone Number | Derived from IDFDV Field Identifier:‘SUB-CONT-TEL’ (seq 1260) |
| 438-442 | Contact Phone Extension | Derived from IDFDV Field Identifier:‘SUB-CONT-TEL-EXT’ (seq 1270) |
| 443-445 | Blank | |
| 446-485 | Contact E-mail | Derived from IDFDV Field Identifier:‘SUB-CONT-EMAIL’ (seq 1280) |
| 486-488 | Blank | |
| 489-498 | Contact FAX | Derived from IDFDV Field Identifier:‘SUB-CONT-FAX’ (seq 1290) |
| 499-499 | Preferred Method of Problem Notification Code | Derived from IDFDV Field Identifier: ‘SUB-CONT-METH’ (seq 1300) |
| 500-500 | Preparer Code | Derived from IDFDV Field Identifier: ‘SUB-PREPARER’ (seq 1310) |
| 501-512 | Blank |
Record Name: Code RE - Employer Record#
- Position 1 – 221
- The same as Federal Code RE.
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RE" |
| 3-6 | Tax year CCYY | From user specified period end date converted to CCYY |
| 7 | Agent Indicator Code | Derived from IDFDV Field Identifier:‘W2-ER-AGENT-IND’ |
| 8-16 | Employer/Agent EIN | System derived the applicable Federal reporting EIN, from IDGV or IDGR If on RPYEU selection screen the ‘Combined Fed Regist#’ toggle is ‘checked’, then this Employer/Agent EIN is retrieved from IDFDV, Field Identifier: ‘W2-ER-EIN’, otherwise the EIN is derived for every Code RE record |
| 17-25 | Agent for EIN | Derived from IDFDV Field Identifier:‘W2-ER-FOR-EIN’ |
| 26 | Terminating Business Indicator | Derived from IDFDV Field Identifier:‘W2-ER-TERM-BUS’ |
| 27-30 | Establishment Number | Derived from IDFDV Field Identifier:‘W2-ER-ESTAB’ |
| 31-39 | Other EIN | Derived from IDFDV Field Identifier:‘W2-ER-OTHER-EIN’ |
| 40-96 | Employer Name | Derived from IDFDV Field Identifier: ‘W2-ER-NAME’ |
| 97-118 | Employer Location Address | Derived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ |
| 119-140 | Employer Delivery Address | Derived from IDFDV Field Identifier: ‘W2-ER-DELIV-ADDR’ |
| 141-162 | Employer City | Derived from IDFDV Field Identifier: ‘W2-ER-CITY’ |
| 163-164 | Employer State Abbreviation | Derived from IDFDV Field Identifier: ‘W2-ER-STATE’ |
| 165-169 | Employer ZIP Code | Derived from IDFDV Field Identifier:‘W2-ER-ZIP’ |
| 170-173 | Employer ZIP Code Extension | Derived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ |
| 174-178 | Blank | |
| 179-201 | Employer Foreign State/Province | Derived from IDFDV Field Identifier:‘W2-ER-F-STATE’ |
| 202-216 | Employer Foreign Postal Code | Derived from IDFDV Field Identifier: ‘W2-ER-F-POSTAL’ |
| 217-218 | Employer Country Code | Derived from IDFDV Field Identifier:‘W2-ER-COUNTRY’ If Field Identifier: ‘W2-ER-COUNTRY’ = ‘USA’, then this field is blank, otherwise this is a Foreign Country and Field Identifier: ‘W2-ER-COUNTRY’ is already retrieved from the IDCO UDF ‘ISO COUNTRY CODE’ with the two character ISO Country Code Note that Field Identifier: ‘W2-ER-F-COUNTRY’ is used for printing on W2 Form, this identifier can specify to use the NAME or ISO or leave blank If Field Identifier: ‘W2-ER-F-COUNTRY’ = ‘NAME’, then the Country Name is printed If Field Identifier: ‘W2-ER-F-COUNTRY’ = ‘ISO’, then the ISO Country Code is printed If Field Identifier: ‘W2-ER-F-COUNTRY’ = blank, then the IDCO Country Code is printed |
| 219 | Employment 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 Registration tab ‘W2 Emp Type’ A set of code RE, RW/RO/RS, RT/RU records will be generated for different types of employment |
| 220 | Tax Jurisdiction Code | Derived from IDFDV Field Identifier:‘W2-ER-TAX-JURIS’ |
| 221 | Third-Party Sick Pay Indicator | Derived from IDFDV Field Identifier:‘SUB-3RD-PARTY-SICK’ |
| 222-229 | MW508 Central Registration Number | Derived from IDFDV Field Identifier:‘W2-STATE-REGIST’ for the reporting State |
| 230-496 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 497-504 | Date Created Required, enter date in YYYYMMDD format | |
| 505-512 | Time Created Required, enter time in HHMMSSNN (where NN indicates 100th of a second) |
Record Name: Code RS - State Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RS" |
| 3-9 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 10-18 | Social Security Number | Derived from IDFDV 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 Field Identifier:‘W2-EE-FIRST-NAME’ |
| 34-48 | Employee Middle Name or Initial | Derived from IDFDV Field Identifier:‘W2-EE-MIDDLE’ |
| 49-68 | Employee Last Name | Derived from IDFDV Field Identifier:‘W2-EE-LAST-NAME’ |
| 69-72 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 73-94 | Employee Location Address | Derived from IDFDV Field Identifier:‘W2-EE-LOCN-ADDR’ |
| 95-116 | Employee Delivery Address | Derived from IDFDV Field Identifier:‘W2-EE-DELIV-ADDR’ |
| 117-138 | Employee City | Derived from IDFDV Field Identifier:‘W2-EE-CITY’ |
| 139-140 | Employee State Abbreviation | Derived from IDFDV Field Identifier:‘W2-EE-STATE’ |
| 141-145 | Employee ZIP Code | Derived from IDFDV Field Identifier:‘W2-EE-ZIP’ |
| 146-149 | Employee ZIP Code Extension | Derived from IDFDV Field Identifier:‘W2-EE-ZIP-EXT’ |
| 150-273 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 274-275 | State code, appropriate FIPS postal numeric code | Derived from the State being reported e.g. Maryland is code "24" |
| 276-286 | Maryland State Taxable Wages | Derived from IDFDV Field Identifier:‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ |
| 287-297 | Maryland State Income Tax Withheld | Derived from IDFDV Field Identifier:‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’ State of Maryland requires this field to be reported as follow: Total of State and Local taxes withheld must be added together (do not report separate) If Local taxes is to be included in this field, IDFDV Field Identifier MUST be manually set up: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’ to include the local taxes RPYEU program will not automatically adds in the State and Local taxes together After the Maryland State file is generated, Local taxes should be removed from these identifiers because other states does not require the local taxes in this field |
| 298-307 | Maryland State Pickup For use by Maryland State Retirement System Right justify and fill with zeros | |
| 308-327 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 328-336 | Employer/Agent EIN | System derived - the applicable Federal reporting EIN, from IDGV or IDGR If on the RPYEU selection screen, the ‘Combined Fed Regist#’ toggle is ‘checked’, then this Employer/Agent EIN is retrieved from IDFDV Field Identifier: ‘W2-ER-EIN’, otherwise the EIN is derived for every Code RE record |
| 337-337 | Filler | |
| 338-345 | Maryland Central Registration Number (State Employer Account Number) | Derived from IDFDV Field Identifier: ‘W2-STATE-REGIST’ for the reporting State |
| 346-356 | Wages, Tips and other compensation | Derived from IDFDV Field Identifier:‘W2-FIT-WAGE’ |
| 357-367 | Federal Income Tax Withheld | Derived from IDFDV Field Identifier: ‘W2-FIT-TAX’ |
| 368-369 | Employee Withholding Allowance | Derived from the IPRLU State tab “# of Exemption 1” field if it exists, otherwise derived from the IPRLU Federal tab “# of Exemptions” field |
| 370-496 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 497-504 | Date Created Required, enter date in YYYYMMDD format | |
| 505-512 | Time Created Required, enter time in HHMMSSNN (where NN indicates 100th of a second) |
Record Name: Code RV – State Total Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RV" |
| 3-4 | State code, appropriate FIPS postal numeric code | Derived from the State being reported e.g. Maryland is code "24" |
| 5-9 | State Record Type | Constant ‘MW508’ |
| 10-13 | MW508 Employer – Tax Year | From user specified period end date converted to CCYY |
| 14-22 | MW508 Employer Identification Number FEIN | System derived applicable Federal reporting EIN, from IDGV or IDGR |
| 23-30 | MW508 Central Registration Number CR# | Derived from IDFDV Field Identifier:‘W2-STATE-REGIST’ for the reporting state |
| 31-87 | MW508 Employer Name | Derived from IDFDV Field Identifier:‘W2-ER-NAME’ |
| 88-109 | MW508 Employer Street Address | Derived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ and ‘W2-ER-DELIV-ADDR’ |
| 110-131 | MW508 Employer Address City | Derived from IDFDV Field Identifier: ‘W2-ER-CITY’ |
| 132-133 | MW508 Employer Address State | Derived from IDFDV Field Identifier: ‘W2-ER-STATE’ |
| 134-138 | MW508 Employer Address Zip Code | Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’ |
| 139-142 | MW508 Employer Address Zip Code Extension | Derived from IDFDV Field Identifier:‘W2-ER-ZIP-EXT’ |
| 143-148 | MW508 Employer Number of W2/1099 from Line 1 | Derived from the IDGV Variables tab field: MW508 Line 1-W2/1009 |
| 149-160 | MW508 Employer Total Amount of Taxes Withheld from Line 2 | Derived from the IDGV Variables tab field:MW508 Line 2-TOTAL TAX |
| 161-172 | MW508 Employer Total Tax Withheld as shown on W2s from Line 3 | Derived from the IDGV Variables tab field: MW508 Line 3-STATE TAX |
| 173-184 | MW508 Employer total Tax paid this year from Line 3b | Derived from the IDGV Variables tab field:MW508 Line 3A-CREDITS |
| 185-196 | MW508 Employer total Tax Exempt Credit from Line 3b | Derived from the IDGV Variables tab field: MW508 Line 3B-TAX EXEMPT CR |
| 197-208 | MW508 Employer Amount Tax Due from Line 4 | Derived from the IDGV Variables tab field: MW508 Line 4-TAX DUE |
| 209-220 | MW508 Employer Amount Overpayment from Line 5 | Derived from the IDGV Variables tab field: MW508 Line 5-OVERPAYMENT |
| 221-232 | MW508 Employer Amount Overpayment to be applied as credit from Line 6 | Derived from the IDGV Variables tab field: MW508 Line 6-OVERPYMT CR |
| 233-244 | MW508 Employer Amount Overpayment to be refunded from Line 7 | Derived from the IDGV Variables tab field: MW508 Line 7-REFUND |
| 245-256 | MW508 Employer Gross Payroll from box | Derived from the IDGV Variables tab field: MW508 -GROSS |
| 257-268 | W508 Employer State Pickup Amount | Derived from the IDGV Variables tab field: MW508 PICKUP AMT |
| 269-296 | W508 Employer Representative Name | Derived from the IDGV Variables tab field: MW508 REP NAME |
| 297-311 | W508 Employer Representative Title | Derived from the IDGV Variables tab field: MW508 REP TITLE |
| 312-319 | W508 Employer Representative Date | Derived from the IDGV Variables tab field: MW508 REP CCYYMMDD |
| 320-329 | W508 Employer Representative Phone Number | Derived from the IDGV Variables tab field: MW508 REP TEL |
| 330-330 | W508 Employer Total File Indicator (Is this a complete filing) | Derived from the IDGV Variables tab field: MW508 TOTAL FILE IND |
| 331-496 | Filler Maryland does not use this field, any information entered in these positions will be ignored | |
| 497-504 | Date Created Required, enter date in YYYYMMDD format | |
| 505-512 | Time Created Required, enter time in HHMMSSNN (where NN indicates 100th of a second) |
Quarterly UI Wage Reporting – ICESA Format#
RPYEU must be run and the following selected to generate Maryland state file information:| Media Format: | State SUI File Format |
| Select State: | Maryland, USA |
- To produce a SUI file format in the ICESA format, the Quarterly Form Code must be entered.
- Only record Code ‘S’ is required for the state of Maryland.
Record Name: Code S – Employee Wage Record #
| Column | Description | Source |
|---|---|---|
| 1-1 | Record Identifier | Constant ‘S’ |
| 2-10 | Social Security Number | Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10 |
| 11-30 | Employee Last Name | |
| 31-42 | Employee First Name | |
| 43-43 | Employee Middle Initial Not Required | |
| 44-45 | State Code The state FIPS postal numeric code for the state to which wages are being reported | Maryland code is ‘24’ |
| 46-63 MD | Not Required Any information entered in these positions will be ignored | |
| 64-77 | State QTR Unemployment Insurance Total Wages Enter quarterly wages subject to unemployment taxes | |
| 78-146 MD | Not Required Any information entered in these positions will be ignored | |
| 147-156 MD | State Unemployment Insurance Account Number | SUI Registration Number from IDGV |
| 157-214 MD | Not Required Any information entered in these positions will be ignored | |
| 215-220 | Reporting Quarter and Year The last month and year for the calendar period for which this report applies (i.e. 062003 for Apr-June 2003) | |
| 221-275 MD | Not Required Any information entered in these positions will be ignored |
Notes#
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