Table of Contents
- North Carolina Annual and Quarterly Reporting
- Set Up
- IDGV - State Registration
- IDGV - State SUI Registration
- State File Procedures
- Annual W2 Wage Reporting - EFW2 File Format
- State Media Magnetic Media Reporting - EFW2 File Format
- Record Name: Code RE - Employer Record
- Record Name: Code RW - Employee Wage Record
- Record Name: Code RS - State Record (Specific to the State of North Carolina only)
- Quarterly UI Wage Reporting - ICESA Format
- Record Name: Code N - Tax Summary Record (Specific to the State of North Carolina only)
- Record Name: Code E - Employer Record (Specific to the State of North Carolina only)
- Record Name: Code S - Supplemental Record (Specific to the State of North Carolina only)
- Notes
North Carolina Annual and Quarterly Reporting#
Set Up#
This document contains abbreviated set up requirements for the State of North Carolina only. Please refer to the general document (Tax Reporting - US General) for other setup procedures that may also be required.IDGV - State Registration#
- The IDGV Definition tab must be set up for'State Registration' for State/Province: North Carolina
- The IDGV Variables tab must be set up for 'State Registration' for State/Province: North Carolina
- 'W2 STATE MEDIA FILING'- The State of North Carolina accepts W2 wage reports with federal and other state information, therefore, the Media Filing variable should be set to '01', which will include state information in the Federal File. (
- However it must be set to '02' if a W2 magnetic media file is required for the State of North Carolina only.)
IDGV - State SUI Registration#
- The IDGV Definition tab must be set up with 'State SUI Registration' for State/Province: North Carolina
- The IDGV Variables tab must be set up with 'State SUI Registration' for State/Province: North Carolina
- 'W2 STATE MEDIA FILING' - Must be '02' to generate UI wage magnetic media file for State of North Carolina
State File Procedures#
The North Carolina Department of Revenue accepts filing of W-2s via magnetic media using the EFW2 format, and the filing of Quarterly UI wages via magnetic media using the ICESA format.Records required for the W2 reporting are: Codes RE, RW and RS. Records required for the UI wage reporting: Code E and Code S.
The State of North Carolina requires to file the NC State file by itself, therefore IDGV must be set up as follows:
- for State Registration of North Carolina, the IDGV Variable:
- 'W2 STATE MEDIA FILING' 02 - North Carolina 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 with the following report parameters and filters defined to generate the North Carolina State file information:RPYEU Report Parameters
| Annual Form Code | Use standard form code, such as 'HL$US-W2-YYYY' |
| Period Type | Mandatory. Defines the period type. Enter "Year" for Annual reporting and "Quarter" for quarterly reporting. |
| Period End Date | Mandatory. Defines the end date of the reporting period. Enter in DD-MMM-YYYY format |
| Media Format | Mandatory. Set to State File Format Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records). |
| Directory Name | Mandatory. Defines the name of the government Magnetic Media file. Must be defined or an output file will not be produced |
| Media File Name | Mandatory. Defines the media file name of the data being uploaded. Must be defined or an output file will not be produced |
RPYEU Report Filters
Select State: North Carolina, USA
State Media Magnetic Media Reporting - EFW2 File Format#
Record Name: Code RE - Employer Record #
State Media Magnetic Media Reporting - SSA EFW2 File Format for Annual and Quarterly Reporting#
Record Name: Code RE - Employer Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RE" |
| 3-6 | Tax year | Required. Enter the tax year for this report (YYYY). Derived from the user defined FROM-TO period, converted to YYYY. |
| 7 | Agent Indicator Code | If applicable, enter one of the following codes: * 1 = 2678 Agent * 2 = Common Paymaster * 3 = 3504 Agent If more than one code applies, use the one that best describes your status as an agent. Otherwise, fill with a blank. |
| 8-16 | Employer/Agent EIN | Required. Derived from the applicable Federal reporting EIN, from IDGV or IDGR. |
| 17-25 | Agent for EIN | If "1" was entered in the Agent Indicator Code field (position 7), enter the client-employer's EIN for which you are an Agent. Otherwise, fill with blanks. |
| 26 | Terminating Business Indicator | If this is the last tax year that W-2s will be filed under this EIN, enter "1". Otherwise, enter 0 (zero). |
| 27-30 | Establishment Number | For multiple RE (Employer) Records with the same EIN, you can use this field to assign a unique identifier for each RE (Employer) Record. Otherwise, fill with blanks. |
| 31-39 | Other EIN | For this tax year, if you submitted tax payments to the IRS under Form 941, 943, 944, CT-1 or Schedule H or W2 data to SSA, and a different EIN was used from the EIN in positions 8-16, enter the other EIN. Otherwise, fill with blanks. |
| 40-96 | Employer Name | Required. Enter the name associated with the EIN entered in positions 8 - 16. Left justify and fill with blanks. Derived from the 'W2-ER-NAME' IDFDV Field Identifier (seq 2010). |
| 97-118 | Employer Location Address | Enter the employer's location address (Attention, Suite, Room Number, etc.) Left justify and fill with blanks. Derived from the 'W2-ER-LOCN-ADDR' IDFDV Field Identifier (seq 2020). |
| 119-140 | Employer Delivery Address | Enter the employer's delivery address (Street or Post Office Box). Left justify and fill with blanks. Derived from the 'W2-ER-DELIV-ADDR' IDFDV Field Identifier (seq 2030). |
| 141-162 | Employer City | Enter the employer's city. Left justify and fill with blanks. Derived from the 'W2-ER-CITY' IDFDV Field Identifier (seq 2040). |
| 163-164 | Employer State Abbreviation | Enter the employer's State or commonwealth/territory. Use a postal abbreviation. For a foreign address, fill with blanks. Derived from the 'W2-ER-STATE' IDFDV Field Identifier (seq 2050). |
| 165-169 | Employer ZIP Code | Enter the employer's ZIP Code. For a foreign address, fill with blanks. Derived from the 'W2-ER-ZIP' IDFDV Field Identifier (seq 2060). |
| 170-173 | Employer ZIP Code Extension | Enter the employer's four-digit extension of the ZIP code. If not applicable, fill with blanks. Derived from the 'W2-ER-ZIP-EXT' IDFDV Field Identifier (seq 2070). |
| 174 | Kind of Employer | Required. Enter the appropriate kind of employer: * F = Federal Government * State/local non-501c * T = 501c non-government * Y = State/local 501c * N = None apply NOTE: Leave blank if the tax jurisdiction Code in position 220 of the RE (Employer) Records is "P" (Puerto Rico). |
| 175-178 | Blank | Fill with blanks. Reserved for SSA use. |
| 179-201 | Foreign State/Province | If applicable, enter the employer's foreign State/Province. Left justify and fill with blanks. Otherwise, fill with blanks. |
| 202-216 | Foreign Postal Code | If applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks. |
| 217-218 | Country Code | If one of the following applies, fill with blanks: * One of the 50 States of the U.S.A. * District of Columbia * Military Post Office (MPO) * American Samoa * Guam * Northern Mariana Islands * Puerto Rico * Virgin Islands Otherwise, enter the applicable Country Code. |
| 219 | Employment Code | Required. Enter the appropriate employment code: * A = Agriculture (Form 943) * H = Household (Schedule H) * M = Military (Form 941) * Q = Medicare Qualified Government Employment (Form 941) * X = Railroad (CT-1) * F = Regular (Form 944) * R = Regular (all others) (Form 941). NOTE: Railroad reporting is not applicable for Puerto Rico and territorial employers. |
| 220 | Tax Jurisdiction Code | Required. Enter the code that identifies the type of income tax withheld from the employee's earnings: * Blank (W-2) * V = Virgin Islands (W-2VI) * G = Guam (W-2GU) * S = American Samoa (W-2AS) * N = Northern Mariana Islands (W-2CM) * P = Puerto Rico (W-2PR/499R-2) |
| 221 | Third Party Sick Pay Indicator | Enter "1" for a sick pay indicator. Otherwise, enter "0" (zero). |
| 222-248 | Employer Contact Name | Enter the name of the employer's contact. Left justify and fill with blanks. |
| 249-263 | Employer Contact Phone Number | Enter the employer's contact telephone number with numeric values only (including area code). Do not use any special characters. Left justify and fill with blanks. |
| 264-268 | Employer Contact Phone Extension | Enter the employer's contact telephone extension with numeric values only. Do not use any special characters. Left justify and fill with blanks. |
| 269-278 | Employer Contact Fax Number | If applicable, enter the employer's contact fax number with numeric values only (including area code). Do not use any special characters. Otherwise, fill with blanks. For US and US Territories only |
| 279-318 | Employer Contact E-Mail/Internet | Enter the employer's contact e-mail/internet address. |
| 319-512 | Blank | Fill with blanks. Reserved for SSA use. |
Record Name: Code RW - Employee Wage Record #
State Media Magnetic Media Reporting - SSA EFW2 File Format for Annual and Quarterly Reporting#
Record Name: Code RW - Employee Wage Record #
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RW" |
| 3-11 | Social Security Number | Required. Enter the employee's SSN. If an invalid SSN is encountered, this field is filled with zeros. Derived from the ‘W2-EE-SSN’ (seq 2500) IDFDV Field Identifier. |
| 12-26 | Employee First Name | Required. Enter the employee's first name. Left justify and fill with blanks. Derived from the ‘W2-EE-FIRST-NAME’ (seq 2510) IDFDV Field Identifier. |
| 27-41 | Employee Middle Name or Initial | If applicable, enter the employee's middle name or initial. Left Justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-MIDDLE’ (seq 2520) IDFDV Field Identifier. |
| 42-61 | Employee Last Name | Required. Enter the employee's last name. Left justify and fill with blanks. Derived from the ‘W2-EE-LAST-NAME’ (seq 2530) IDFDV Field Identifier. |
| 62-65 | Employee Suffix | If applicable, enter the employee's alphabetic suffix. Left justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-SUFFIX’ (seq 2540) IDFDV Field Identifier. |
| 66-87 | Employee Location Address | Enter the employee's location address (Attention, Suite, Room Number, etc.) Left justify and fill with blanks. Derived from the ‘W2-EE-LOCN-ADDR’ (seq 2600) IDFDV Field Identifier. |
| 88-109 | Employee Delivery Address | Enter the employee's delivery address (Street or Post Office Box). Left justify and fill with blanks. Derived from the ‘W2-EE-DELIV-ADDR’ (seq 2610) IDFDV Field Identifier. |
| 110-131 | Employee City | Enter the employee's City. Left justify and fill with blanks. Derived from the ‘W2-EE-CITY’ (seq 2620) IDFDV Field Identifier. |
| 132-133 | Employee State Abbreviation | Enter the employee's State or commonwealth/territory. For a foreign address, fill with blanks. Derived from the ‘W2-EE-STATE’ (seq 2630) IDFDV Field Identifier. |
| 134-138 | Employee ZIP Code | Enter the employee's ZIP code. For a foreign address, fill with blanks. Derived from the ‘W2-EE-ZIP’ (seq 2640) IDFDV Field Identifier. |
| 139-142 | Employee ZIP Code Extension | Enter the employee's four-digit ZIP code extension. If not applicable, fill with blanks. Derived from the ‘W2-EE-ZIP-EXT’ (seq 2650) IDFDV Field Identifier. |
| 143-147 | Blank | Fill with blanks. Reserved for SSA use. |
| 148-170 | Employee Foreign State/Province | If applicable, enter the employee's foreign State/Province. Left justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-F-STATE’ (seq 2660) IDFDV Field Identifier. |
| 171-185 | Employee Foreign Postal Code | If applicable, enter the employee's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-F-POSTAL’ (seq 2670) IDFDV Field Identifier. |
| 186-187 | Employee Country Code | If one of the following applies, fill with blanks: * One of the 50 States of the U.S.A. * District of Columbia * Military Post Office (MPO) * American Samoa * Guam * Northern Mariana Islands * Puerto Rico * Virgin Islands Otherwise, enter the applicable Country Code. Derived from the ‘W2-EE-COUNTRY’ (seq 2680) IDFDV Field Identifier. |
| 188-198 | Wages, Tips and Other Compensation | No negative amounts. Right justify and zero fill. Derived from the ‘W2-FIT-WAGE’ (seq 3000) IDFDV Field Identifier. Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees. |
| 199-209 | Federal Income Tax Withheld | No negative amounts. Right justify and zero fill. Derived from the ‘W2-FIT-TAX’ (seq 3010) IDFDV Field Identifier. Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees. |
| 210-220 | Social Security Wages | Zero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'Q-MGQE' or 'X-Railroad'. If Employment Code is 'H-Household' and the tax year is 1994 or later, the sum of this field and the Social Security Tips field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, reports zeros. The sum of this field and the Social Security Tips field should not exceed the annual maximum Social Security wage base for the tax year being reported. No negative amounts. Right justify and zero fill. Derived from the ‘W2-SSN-WAGE’ (seq 3020) IDFDV Field Identifier. |
| 221-231 | Social Security Tax Withheld | Zero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is 'Q-MGQE' or 'X-Railroad'. If the Employement Code is not 'Q-MGQE' or 'X-Railroad' and the amount in this field is greater than zero, then the Social Security Wages field and/or the Social Security Tips field must be greater than zero. No negative amounts. Right justify and zero fill. Derived from the ‘W2-SSN-TAX’ (seq 3030) IDFDV Field Identifier. |
| 232-242 | Medicare Wages and Tips | Zero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'X-Railroad'. If Employment Code is 'H-Household' and the tax year is 1994 or later, this field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, fill with zeros. No negative amounts. Right justify and zero fill. Derived from the ‘W2-MEDI-WAGE’ (seq 3040) IDFDV Field Identifier. |
| 243-253 | Medicare Tax Withheld | Zero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'X-Railroad'. No negative amounts. Right justify and zero fill. Derived from the ‘W2-MEDI-TAX’ (seq 3050) IDFDV Field Identifier. |
| 254-264 | Social Security Tips | Zero fill if the Employment Code reported in position 219 of the preceding RE (Employer) Record is 'Q-MGQE' or 'X-Railroad'. The sum of this field and the Social Security Wages field should not exceed the annual maximum Social Security wage base for the tax year being reported. Otherwise, reports zeros. If Employment Code is 'H-Household' and the tax year is 1994 or later, the sum of this field and the Social Security Wages field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, report zeros. No negative amounts. Right justify and zero fill. Derived from the ‘W2-SSN-TIP’ (seq 3060) IDFDV Field Identifier. |
| 265-275 | Blank | Fill with blanks. Reserved for SSA use. |
| 276-286 | Dependent Care Benefits | No negative amounts. Right justify and zero fill. Derived from the ‘W2-DEP-CARE’ (seq 3090) IDFDV Field Identifier. Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees. |
| 287-297 | Deferred Compensation Contributions to Section 401(k) (Code D) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-D’ (seq 4030) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 298-308 | Deferred Compensation Contributions to Section 403(b) (Code E) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-E’ (seq 4040) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 309-319 | Deferred Compensation Contributions to Section 408(k)(6) (Code F) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-F’ (seq 4050) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 320-330 | Deferred Compensation Contributions to Section 457(b) (Code G) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-G’ (seq 4060) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 331-341 | Deferred Compensation Contributions to Section 501(c)(18)(D) (Code H) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-H’ (seq 4070) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 342-352 | Blank | Fill with blanks. Reserved for SSA use. |
| 353-363 | Nonqualified Plan Section 457 Distributions or Contributions | No negative amounts. Right justify and zero fill. Derived from the ‘W2-NQUAL-457’ (seq 3102) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 364-374 | Employer Contributions to a Health Savings Account (Code W) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-W’ (seq 4190) IDFDV Field Identifier. Does not apply to Puerto Rico or Northern Mariana Islands employees. |
| 375-385 | Nonqualified Plan Not Section 457 Distributions or Contributions | No negative amounts. Right justify and zero fill. Derived from the ‘W2-NQUAL-N457’ (seq 3104) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 386-396 | Nontaxable Combat Pay (Code Q) | No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees. |
| 397-407 | Blank | Fill with blanks. Reserved for SSA use. |
| 408-418 | Employer Cost of Premiums for Group Term Life Insurance Over $50,000 (Code C) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-C’ (seq 4020) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 419-429 | Income from the Exercise of Non-Statutory Stock Options (Code V) | No negative amounts. Right justify and zero fill. Derived from the ‘W2-CODE-V’ (seq 4180) IDFDV Field Identifier. Does not apply to Puerto Rico employees. |
| 430-440 | Deferrals Under a Section 409A Non-Qualified Deferred Compensation Plan (Code Y) | No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees. |
| 441-451 | Designated Roth Contributions to a Section 401 (k) Plan (Code AA) | No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico employees. |
| 452-462 | Designated Roth Contributions to a Section 403 (b) Salary Reduction Agreement (Code BB) | No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico employees. |
| 463-473 | Cost of Employer-Sponsored Health Coverage (Code DD) | No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees. |
| 474-484 | Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF) | No negative amounts. Right justify and zero fill. |
| 485 | Blank | Fill with blanks. Reserved for SSA use. |
| 486 | Statutory Employee Indicator | Enter "1" for statutory employee. Otherwise, enter "0" (zero). Derived from the ‘W2-STAT-EE’ (seq 6000) IDFDV Field Identifier. |
| 487 | Blank | Fill with blanks. Reserved for SSA use. |
| 488 | Retirement Plan Indicator | Enter "1" for a retirement plan. Otherwise, enter "0" (zero). Derived from the ‘W2-RETIRE-PLAN’ (seq 6020) IDFDV Field Identifier. |
| 489 | Third-Party Sick Pay Indicator | Enter "1" for a sick pay indicator. Otherwise, enter "0" (zero). Derived from the ‘W2-3PARTY-SICK’ (seq 6060) IDFDV Field Identifier. |
| 490-512 | Blank | Fill with blanks. Reserved for SSA use. |
Record Name: Code RS - State Record (Specific to the State of North Carolina only)#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RS" |
| 3-4 | State code | Enter the appropriate FIPS postal numeric code North Carolina is “37” Derived from the State being reported, from IDFDV sequence 7000 |
| 5-9 NC | Blank | Fill with blanks |
| 10-18 | Social Security Number | Enter the employee's SSN If an invalid SSN is encountered, this field is entered with zeroes Derived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500) |
| 19-33 | Employee First Name | Enter the employee's first name Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510) |
| 34-48 | Employee Middle Name or Initial | Enter the employee's middle name or initial, if applicable Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520) |
| 49-68 | Employee Last Name | Enter the employee's last name Left justify and fill with blanks Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530) |
| 69-72 | Blank | Fill with blanks |
| 73-94 | Location Address | Enter the employee's location address |
| 95-116 | Delivery Address | Enter the employee's delivery address |
| 117-138 | City | Enter the employee's city |
| 139-140 | State Abbreviation | Enter the State FIPS abbreviation Derived from IDFDV Field Identifier: ‘W2-ER-STATE’ |
| 141-145 | Employer ZIP Code | Enter the employer's ZIP Code Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’ |
| 146-149 | Employer ZIP Code Extension | Enter the employer's ZIP Code extension, if applicable. Derived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ |
| 150-247 NC | Blank | Fill with blanks |
| 248-267 NC | State Employer Account Number | Enter the nine-digit NC Employer ID Left justify and fill with blanks Derived from IDFDV Field Identifier: ‘W2-STATE-REGIST’ for the reporting State |
| 276-286 | State Taxable Wages | Enter the total State taxable wages Enter dollar and cents Omit decimals Right justify and zero fill Derived from IDFDV Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ |
| 287-297 | State Income Tax Withheld | Enter the total State income tax withheld Enter dollar and cents Omit decimals Right justify and zero fill Derived from IDFDV Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’ |
| 298 NC | Vested | Constant "V" only for NC Department of State Treasurer |
| 299-512 NC | Blank | Fill with blanks |
Quarterly UI Wage Reporting - ICESA Format#
RPYEU must be run with the following report parameters and filters defined to generate the North Carolina State file information:RPYEU Report Parameters
| Annual Form Code | Use standard form code, such as 'HL$US-W2-YYYY' |
| Quarterly Form Code | Use the standard form code ‘HL$US-QTR-20YY. Must be entered in order to generate the North Carolina UI wage file in the ICESA format |
| Period Type | Mandatory. Defines the period type. Enter "Quarter" for quarterly reporting. |
| Period End Date | Mandatory. Defines the end date of the reporting period. Enter in DD-MMM-YYYY format |
| Media Format | Mandatory. Set to State SUI File Format Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records). |
| Directory Name | Mandatory. Defines the name of the government Magnetic Media file. Must be defined or an output file will not be produced |
| Media File Name | Mandatory. Defines the media file name of the data being uploaded. Must be defined or an output file will not be produced |
RPYEU Report Filters
Select State: North Carolina, USA
Record Name: Code N - Tax Summary Record (Specific to the State of North Carolina only)#
| Column | Description | Source |
|---|---|---|
| 1-1 | Record Identifier | Constant "N" |
| 2-8 NC | Employer Account Number | Enter the employer's account number. Numeric values only Omit hyphens and spaces |
| 9 NC | Reporting Quarter | Enter the quarter number that is being reported Options are 1, 2, 3 or 4 |
| 10-13 NC | Reporting Year | Enter the year that is being reported in YYYY format |
| 14-18 NC | Month 1 Employment | Enter the total number of employees covered by UI who worked during or received pay for the Pay Period including the 12th day of the first month in the quarter If none, fill with zeroes Numeric values only |
| 19-23 NC | Month 2 Employment | Enter the total number of employees covered by UI who worked during or received pay for the Pay Period including the 12th day of the second month in the quarter If none, fill with zeroes Numeric values only |
| 24-28 NC | Month 3 Employment | Enter the total number of employees covered by UI who worked during or received pay for the Pay Period including the 12th day of the third month in the quarter If none, fill with zeroes Numeric values only |
| 29-39 NC | QTR Unemployment Insurance Total Wages For Employer | Enter the total Quarterly wages subject to NC UI tax. Include all tip income. This should be the total of all wage amounts reported for NC employees. Numeric values only |
| 40-50 NC | QTR Unemployment Insurance Excess Wages For Employer | Enter the total Quarterly wages in excess of the NC UI taxable wage base. Numeric values only |
| 51-61 NC | QTR Unemployment Insurance Taxable Wages For Employer | Enter the total Quarterly UI wages less the Quarterly State UI excess wages. Numeric values only. This field cannot be negative. |
| 62-67 NC | Remitter Number | Enter the remitter number assigned by DES. Otherwise, enter "999996" |
| 68 NC | Format Indicator | Constant "I" |
| 69-275 NC | Blank | Fill with blanks |
Record Name: Code E - Employer Record (Specific to the State of North Carolina only)#
| Column | Description | Source |
|---|---|---|
| 1-1 | Record Identifier | Constant "E" |
| 6-14 NC | FEIN | Enter the employer's FEIN number |
| 15-23 NC | Blank | Fill with blanks |
| 24-73 NC | Employer Name | Enter the employer's name Left justify and fill with blanks Derived from IDFDV Field Identifier: ‘W2-ER-NAME’ |
| 74-113 NC | Street Address | Enter the employer's street address Derived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ |
| 114-138 NC | Employer City | Enter the employer's city Derived from IDFDV Field Identifier: ‘W2-ER-CITY’ |
| 139-140 NC | State | Enter the standard FIPS postal abbreviation Derived from IDFDV Field Identifier: ‘W2-ER-STATE’ |
| 141-148 NC | Blank | Fill with blanks |
| 149-153 NC | ZIP code Extension | Enter the four digit extension of the zip code, if applicable. Include the hyphen in position 149 Derived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ |
| 154-158 NC | ZIP code | Enter a valid zip code Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’ |
| 159-166 NC | Blank | Fill with blanks |
| 167-170 NC | Taxing Entity Code | Constant ‘UTAX’ |
| 171-196 NC | Blank | Fill with blanks |
| 197-202 NC | State Control Number | Enter the remitter number assigned by DES. Otherwise, enter "999996" |
| 203 NC | Blank | Fill with a blank |
| 204-275 NC | Blank | Fill with blanks |
Record Name: Code S - Supplemental Record (Specific to the State of North Carolina only)#
| Column | Description | Source |
|---|---|---|
| 1-1 | Record Identifier | Constant ‘S’ |
| 2-10 | Social Security Number | Enter the employee’s SSN. If not known, enter ‘I’ in position 2 and fill with blanks If an invalid SSN is encountered, this field is entered with zeroes Derived from IDFDV Field Identifier: ‘W2-EE-SSN’ |
| 11-30 NC | Employee Last Name | Enter the employee's last name. Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ |
| 31-42 NC | Employee First Name | Enter the employee's first name. Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ |
| 43 NC | Employee Middle Name or Initial | Enter the employee's middle initial, if applicable. Leave blank if no middle initial Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ |
| 44-45 | State Code | Enter the state FIPS postal numeric code for the State being reported North Carolina is ‘37’ |
| 46-63 NC | Blank | Fill with blanks |
| 64-77 NC | State QTR Unemployment Insurance Total Wages | Enter the total Quarterly wages subject to unemployment taxes Numeric value only Omit decimals and commas Derived from IDFDV, Field sequence 7200 |
| 78-142 NC | Blank | Fill with blanks |
| 143-146 | Taxing Entity Code | Constant ‘UTAX’ |
| 147-153 NC | State Unemployment Insurance Account Number | Enter the seven-digit employer account number assigned by DES SUI Registration Number from IDGV |
| 154-161 NC | Blank | Fill with blanks |
| 162-204 NC | Blank | Fill with blanks |
| 205-205 | Seasonal Indicator | Enter "S" if you are reporting wages for a seasonal employee during a seasonal reporting period. Otherwise, enter N Derived from IDFDV, Field sequence 3270 |
| 206 NC | Blank | Fill with a blank |
| 207-214 NC | Blank | Fill with blanks |
| 215-220 NC | Reporting Quarter and Year | Enter the last month and year of the reporting period. Example: 0620YY for Apr-June 20YY |
| 221-275 | Blank | Fill with blanks |
Notes#
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