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 #

Record Name: Code RW - Employee Wage Record #

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

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Notes#

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