Tax Reporting - NC

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#

IDGV - State SUI Registration#

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:

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 CodeUse standard form code, such as 'HL$US-W2-YYYY'
Period TypeMandatory. Defines the period type. Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
Period End DateMandatory. Defines the end date of the reporting period. Enter in DD-MMM-YYYY format
Media FormatMandatory. 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 NameMandatory. 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#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax yearRequired.
Enter the tax year for this report (YYYY).
Derived from the user defined FROM-TO period, converted to YYYY.
7Agent Indicator CodeIf 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.
8-16Employer/Agent EINRequired.
Derived from the applicable Federal reporting EIN, from IDGV or IDGR.
17-25Agent for EINIf "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.
26Terminating Business IndicatorIf this is the last tax year that W-2s will be filed under this EIN, enter "1". Otherwise, enter 0 (zero).
27-30Establishment NumberFor 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.
31-39Other EINFor 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.
IMPORTANT NOTE: The Employer's Name field (positions 40-96) and the Employer's Address fields (positions 97-173) should normally match the employer name and address under which tax payments were submitted to the IRS under Form 941, 943, 944, 945, CT-1 or Schedule H.
40-96Employer NameRequired.
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).
97-118Employer Location AddressEnter 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).
119-140Employer Delivery AddressEnter 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).
141-162Employer CityEnter the employer's city.
Left justify and fill with blanks.
Derived from the 'W2-ER-CITY' IDFDV Field Identifier (seq 2040).
163-164Employer State AbbreviationEnter 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).
165-169Employer ZIP CodeEnter the employer's ZIP Code.
For a foreign address, fill with blanks.
Derived from the 'W2-ER-ZIP' IDFDV Field Identifier (seq 2060).
170-173Employer ZIP Code ExtensionEnter 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).
174Kind of EmployerRequired.
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).
175-178BlankFill with blanks. Reserved for SSA use.
179-201Foreign State/ProvinceIf applicable, enter the employer's foreign State/Province.
Left justify and fill with blanks. Otherwise, fill with blanks.
202-216Foreign Postal CodeIf applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
217-218Country CodeIf 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.
219Employment CodeRequired.
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.
220Tax Jurisdiction CodeRequired.
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)
221Third Party Sick Pay IndicatorEnter "1" for a sick pay indicator. Otherwise, enter "0" (zero).
222-248Employer Contact NameEnter the name of the employer's contact.
Left justify and fill with blanks.
249-263Employer Contact Phone NumberEnter 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.
264-268Employer Contact Phone ExtensionEnter the employer's contact telephone extension with numeric values only. Do not use any special characters.
Left justify and fill with blanks.
269-278Employer Contact Fax NumberIf 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
279-318Employer Contact E-Mail/InternetEnter the employer's contact e-mail/internet address.
319-512BlankFill 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 #

ColumnDescriptionSource
1-2Record IdentifierConstant "RW"
3-11Social Security NumberRequired.
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.
12-26Employee First NameRequired.
Enter the employee's first name.
Left justify and fill with blanks.
Derived from the ‘W2-EE-FIRST-NAME’ (seq 2510) IDFDV Field Identifier.
27-41Employee Middle Name or InitialIf 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.
42-61Employee Last NameRequired.
Enter the employee's last name.
Left justify and fill with blanks.
Derived from the ‘W2-EE-LAST-NAME’ (seq 2530) IDFDV Field Identifier.
62-65Employee SuffixIf 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.
66-87Employee Location AddressEnter 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.
88-109Employee Delivery AddressEnter 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.
110-131Employee CityEnter the employee's City.
Left justify and fill with blanks.
Derived from the ‘W2-EE-CITY’ (seq 2620) IDFDV Field Identifier.
132-133Employee State AbbreviationEnter 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.
134-138Employee ZIP CodeEnter the employee's ZIP code.
For a foreign address, fill with blanks.
Derived from the ‘W2-EE-ZIP’ (seq 2640) IDFDV Field Identifier.
139-142Employee ZIP Code ExtensionEnter 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.
143-147BlankFill with blanks. Reserved for SSA use.
148-170Employee Foreign State/ProvinceIf 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.
171-185Employee Foreign Postal CodeIf 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.
186-187Employee Country CodeIf 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.
188-198Wages, Tips and Other CompensationNo 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.
199-209Federal Income Tax WithheldNo 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.
210-220Social Security WagesZero 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.
221-231Social Security Tax WithheldZero 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.
232-242Medicare Wages and TipsZero 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.
243-253Medicare Tax WithheldZero 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.
254-264Social Security TipsZero 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.
265-275BlankFill with blanks. Reserved for SSA use.
276-286Dependent Care BenefitsNo 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.
287-297Deferred 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.
298-308Deferred 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.
309-319Deferred 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.
320-330Deferred 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.
331-341Deferred 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.
342-352BlankFill with blanks. Reserved for SSA use.
353-363Nonqualified Plan Section 457 Distributions or ContributionsNo 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.
364-374Employer 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.
375-385Nonqualified Plan Not Section 457 Distributions or ContributionsNo 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.
386-396Nontaxable Combat Pay (Code Q)No negative amounts.
Right justify and zero fill.
Does not apply to Puerto Rico or Northern Mariana Islands employees.
397-407BlankFill with blanks. Reserved for SSA use.
408-418Employer 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.
419-429Income 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.
430-440Deferrals 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.
441-451Designated 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.
452-462Designated 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.
463-473Cost 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.
474-484Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF)No negative amounts.
Right justify and zero fill.
485BlankFill with blanks. Reserved for SSA use.
486Statutory Employee IndicatorEnter "1" for statutory employee. Otherwise, enter "0" (zero).
Derived from the ‘W2-STAT-EE’ (seq 6000) IDFDV Field Identifier.
487BlankFill with blanks. Reserved for SSA use.
488Retirement Plan IndicatorEnter "1" for a retirement plan. Otherwise, enter "0" (zero).
Derived from the ‘W2-RETIRE-PLAN’ (seq 6020) IDFDV Field Identifier.
489Third-Party Sick Pay IndicatorEnter "1" for a sick pay indicator. Otherwise, enter "0" (zero). Derived from the ‘W2-3PARTY-SICK’ (seq 6060) IDFDV Field Identifier.
490-512BlankFill with blanks. Reserved for SSA use.

Record Name: Code RS - State Record (Specific to the State of North Carolina only)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State codeEnter the appropriate FIPS postal numeric code
North Carolina is “37”
Derived from the State being reported, from IDFDV sequence 7000
5-9 NCBlankFill with blanks
10-18Social Security NumberEnter 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)
19-33Employee First NameEnter the employee's first name
Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
34-48Employee Middle Name or InitialEnter the employee's middle name or initial, if applicable
Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
49-68Employee Last NameEnter the employee's last name
Left justify and fill with blanks
Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
69-72BlankFill with blanks
73-94Location AddressEnter the employee's location address
95-116Delivery AddressEnter the employee's delivery address
117-138CityEnter the employee's city
139-140State AbbreviationEnter the State FIPS abbreviation
Derived from IDFDV Field Identifier: ‘W2-ER-STATE’
141-145Employer ZIP CodeEnter the employer's ZIP Code
Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’
146-149Employer ZIP Code ExtensionEnter the employer's ZIP Code extension, if applicable.
Derived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’
150-247 NCBlankFill with blanks
248-267 NCState Employer Account NumberEnter the nine-digit NC Employer ID
Left justify and fill with blanks
Derived from IDFDV Field Identifier: ‘W2-STATE-REGIST’ for the reporting State
276-286State Taxable WagesEnter 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’
287-297State Income Tax WithheldEnter 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 NCVestedConstant "V" only for NC Department of State Treasurer
299-512 NCBlankFill 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 CodeUse standard form code, such as 'HL$US-W2-YYYY'
Quarterly Form CodeUse the standard form code ‘HL$US-QTR-20YY.
Must be entered in order to generate the North Carolina UI wage file in the ICESA format
Period TypeMandatory. Defines the period type. Enter "Quarter" for quarterly reporting.
Period End DateMandatory. Defines the end date of the reporting period. Enter in DD-MMM-YYYY format
Media FormatMandatory. 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 NameMandatory. 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)#

ColumnDescriptionSource
1-1Record IdentifierConstant "N"
2-8 NCEmployer Account NumberEnter the employer's account number.
Numeric values only
Omit hyphens and spaces
9 NCReporting QuarterEnter the quarter number that is being reported
Options are 1, 2, 3 or 4
10-13 NCReporting YearEnter the year that is being reported in YYYY format
14-18 NCMonth 1 EmploymentEnter 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 NCMonth 2 EmploymentEnter 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 NCMonth 3 EmploymentEnter 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 NCQTR Unemployment Insurance Total Wages For EmployerEnter 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 NCQTR Unemployment Insurance Excess Wages For EmployerEnter the total Quarterly wages in excess of the NC UI taxable wage base.
Numeric values only
51-61 NCQTR Unemployment Insurance Taxable Wages For EmployerEnter the total Quarterly UI wages less the Quarterly State UI excess wages.
Numeric values only.
This field cannot be negative.
62-67 NCRemitter NumberEnter the remitter number assigned by DES. Otherwise, enter "999996"
68 NCFormat IndicatorConstant "I"
69-275 NCBlankFill with blanks

Record Name: Code E - Employer Record (Specific to the State of North Carolina only)#

ColumnDescriptionSource
1-1Record IdentifierConstant "E"
6-14 NCFEINEnter the employer's FEIN number
15-23 NCBlankFill with blanks
24-73 NCEmployer NameEnter the employer's name
Left justify and fill with blanks
Derived from IDFDV Field Identifier: ‘W2-ER-NAME’
74-113 NCStreet AddressEnter the employer's street address
Derived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’
114-138 NCEmployer CityEnter the employer's city
Derived from IDFDV Field Identifier: ‘W2-ER-CITY’
139-140 NCStateEnter the standard FIPS postal abbreviation
Derived from IDFDV Field Identifier: ‘W2-ER-STATE’
141-148 NCBlankFill with blanks
149-153 NCZIP code ExtensionEnter 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 NCZIP codeEnter a valid zip code
Derived from IDFDV Field Identifier: ‘W2-ER-ZIP’
159-166 NCBlankFill with blanks
167-170 NCTaxing Entity CodeConstant ‘UTAX’
171-196 NCBlankFill with blanks
197-202 NCState Control NumberEnter the remitter number assigned by DES. Otherwise, enter "999996"
203 NCBlankFill with a blank
204-275 NCBlankFill with blanks

Record Name: Code S - Supplemental Record (Specific to the State of North Carolina only)#

ColumnDescriptionSource
1-1Record IdentifierConstant ‘S’
2-10Social Security NumberEnter 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 NCEmployee Last NameEnter the employee's last name.
Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’
31-42 NCEmployee First NameEnter the employee's first name.
Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’
43 NCEmployee Middle Name or InitialEnter the employee's middle initial, if applicable. Leave blank if no middle initial
Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’
44-45State CodeEnter the state FIPS postal numeric code for the State being reported
North Carolina is ‘37’
46-63 NCBlankFill with blanks
64-77 NCState QTR Unemployment Insurance Total WagesEnter the total Quarterly wages subject to unemployment taxes
Numeric value only
Omit decimals and commas
Derived from IDFDV, Field sequence 7200
78-142 NCBlankFill with blanks
143-146Taxing Entity CodeConstant ‘UTAX’
147-153 NCState Unemployment Insurance Account NumberEnter the seven-digit employer account number assigned by DES
SUI Registration Number from IDGV
154-161 NCBlankFill with blanks
162-204 NCBlankFill with blanks
205-205Seasonal IndicatorEnter "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 NCBlankFill with a blank
207-214 NCBlankFill with blanks
215-220 NCReporting Quarter and YearEnter the last month and year of the reporting period. Example: 0620YY for Apr-June 20YY
221-275BlankFill with blanks


Notes#

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