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North Carolina Annual and Quarterly Reporting#

What's New for Tax Year 2011#

There are no file format changes in wage reporting for the state of North Carolina in tax year 2011.

However, the following file format changes in the standard EFW2 file are noted in the SSA bulletin which may affect clients using the standard EFW2 format to report wages to the state:

• (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 North Carolina only, please refer to the general document (US_Annual_Qtrly_Reporting_GEN) for other setup procedure that may also be required.

IDGV - State Registration#

• The IDGV Definitiontab 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 FILIN'- North Carolina state accepts W2 wage report with federal and other state information, therefore, the Media Filing variable can 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 Definitiontab 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,RS; and 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 and the following selected to generate North Carolina state file information:

Report List Filters, Select State:	North Carolina, 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 Media Magnetic Media Reporting - EFW2 File Format#

Record name: Code RE - Employer Record

Column Description

1-2 - Record Identifier - Constant "RE"

3-6 - Tax year CCYY - From user specified FROM-TO period converted to CCYY

7 - Agent Indicator Code - Derived from IDFDV screen, Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)

8-16 -Employer/Agent EIN - System derived the applicable Federal reporting EIN, from IDGV or IDGR

17-39 NC - Not Required

40-96 - Employer Name - Derived from IDFDV screen, Field Identifier: ‘W2-ER-NAME’ (seq 2010)

97-118 - Employer Location Address - Derived from IDFDV screen, Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)

119-140 - Employer Delivery Address - Derived from IDFDV screen, Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)

141-162 - Employer City - Derived from IDFDV screen, Field Identifier: ‘W2-ER-CITY’ (seq 2040)

163-164 - Employer State Abbreviation - Derived from IDFDV screen, Field Identifier: ‘W2-ER-STATE’ (seq 2050)

165-169 - Employer ZIP Code - Derived from IDFDV screen, Field Identifier: ‘W2-ER-ZIP’ (seq 2060)

170-173 - Employer ZIP Code Extension, if available - Derived from IDFDV screen, Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)

174-174 - Kind of Employer - Derived from IDFDV screen, Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)

175-178 - Blanks

179-512 NC - Not Reauired.

Record name: Code RW - Employee Wage Record

Column Description

1-2 - Record Identifier - Constant "RW"

3-11 - Social Security Number - Derived from IDFDV screen, Field Identifier: ‘W2-EE-SSN’ (seq 2500) - if an invalid SSN is encountered, this field is entered with zeroes.

12-26 - Employee First Name - Derived from IDFDV screen, Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)

27-41 - Employee Middle Name or Initial - Derived from IDFDV screen, Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)

42-61 - Employee Last Name - Derived from IDFDV screen, Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)

62-187 NC - Not Required

188-198 - Wages, Tips and other compensation - Derived from IDFDV screen, Field Identifier: ‘W2-FIT-WAGE’ (seq 3000)

199-209 - Federal Income Tax Withheld - Derived from IDFDV screen, Field Identifier: ‘W2-FIT-TAX’ (seq 3010)

210-512 NC - Not Required

Record name: Code RS - State Record

Position Description

1-2 - Record Identifier - Constant "RS"

3-4 - State code, appropriate FIPS postal numeric code - system Derived from the State being reported, from IDFDV sequence 7000. - e.g. North Carolina is “37”

5-9 - Taxing Entity Code - if 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

10-18 - Social Security Number - Derived from IDFDV screen, Field Identifier: ‘W2-EE-SSN’ (seq 2500) - if an invalid SSN is encountered, this field is entered with zeroes.

19-33 - Employee First Name - Derived from IDFDV screen, Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)

34-48 - Employee Middle Name or Initial - Derived from IDFDV screen, Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)

49-68 - Employee Last Name - Derived from IDFDV screen, Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)

69-247 NC - Not Required

248-267 NC - State ER Number, - Derived from IDFDV screen, Field Identifier: ‘W2-STATE-REGIST’ for the reporting State

276-286 - State Taxable Wages - Derived from IDFDV screen, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’

287-297 - State Income Tax Withheld - Derived from IDFDV screen, Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’

298-512 NC - Not Required

Quarterly UI Wage Reporting - ICESA Format#

RPYEU must be run and the following selected to generate North Carolina state file information:

• The state of North Carolina must be selected in the 'Report List Filters'.
• 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.

Record name: Code E - Employer Record

Column Description

1-1 - Record Identifier - Constant "E"

2-23 - Various items - Not Required - 24-73 - Employer name - Derived from the Entity

74-113 - Street address - Derived from the Entity Location

114-138 - City - Derived from the Entity Location

139-140 - State (use a standard FIPS postal abbreviation) - Derived from the Entity Location

141-148 - Blanks.

149-153 - ZIP code extension - Derived from the Entity Location

154-158 - ZIP code - Derived from the Entity Location

159-166 - Not Required.

167-170 - ‘UTAX’

171-275 - Not Required

Record name: Code S - State Record

Column Description

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. - Enter employee last name.

31-42 - Employee First Name. - Enter employee first name

43-43 - Employee Middle Initial. - Enter employee middle initial. Leave blank if no middle initial

44-45 - State Code - Enter the state FIPS postal numeric code for the state to which wages are being reported - North Carolina is ‘37’.

46-49 - Blanks.

50-63 - State QTR Total Gross Wages. - Enter quarterly wages subject to all taxes. - Derived from IDFDV screen, Field sequence 3090 - Not Required.

64-77 - State QTR Unemployment Insurance Total Wages. - Enter quarterly wages subject to unemployment taxes. - Derived from IDFDV screen, Field sequence 7200

78-91 - State QTR Unemployment Insurance Excess Wages - Quarterly wages in excess of the state UI taxable wage base - Not Required

92-105 - State QTR Unemployment Insurance Taxable Wages. - State QTR UI total wages less state QTR UI excess wages. - Not Required

106-120 - Quarterly State Disability Insurance Taxable Wages. - State Specific Data. If not used, enter zero. - Not Required

121-129 - Quarterly Tip Wages - Include all tip wages - Not Required

130-131 - Number of Weeks Worked. - The number of weeks worked in the reporting period. - Derived from IDFDV screen, Field sequence 3080 - This can either be ‘Plugged’ as a constant, be picked up from a Pay Component that is previously populated by a UserCalc, or if left null the P2K will compute the value. - Not Required

132-134 - Number of Hours Worked. - The number of hours worked in the reporting period. - Derived from IDFDV screen, Field sequence 3300 - Not Required

135-142 - Blanks.

143-146 - Taxing Entity Code. - Constant ‘UTAX’.

147-161 - State Unemployment Insurance Account Number. - Enter state UI employer account number - SUI Registration Number from IDGV

162-176 - Unit/Division Location/Plant Code - The ID assigned to identify wages by work site. - Not Required

177-190 - State Taxable Wages. - Enter wages subject to state income tax. - Not Required

191-204 - State Income Tax withheld - Enter wages subject to state income tax. - Not Required

205-206 - Seasonal Indicator - Derived from IDFDV screen, Field sequence 3270

- State Specific Data. If not used, enter blanks.

207-207 - Employer Health Insurance Code - State Specific Data. If not used, enter blank. - Not Required

208-208 - Employee Health Insurance Code. - State Specific Data. If not used, enter blank. - Not Required

209-209 - Probationary Code. - State Specific Data. If not used, enter blank. - Not Required

210-210 - Officer Code. - Enter ‘1’ for officers of the corporation, else enter ‘0’. - Not Required

211-211 - Wage Plan Code. - State Specific Data. If not used, enter blank. - Not Required

212-212 - Month-1 Employment. - Enter ‘1’ if employee covered by UI worked or receive pay for the pay period including the 12th day of the first reporting month, else enter ‘0’. - Not Required

213-213 - Month-2 Employment. - Enter ‘1’ if employee covered by UI worked or receive pay for the pay period including the 12th day of the second reporting month, else enter ‘0’. - Not Required

214-214 - Month-3 Employment. - Enter ‘1’ if employee covered by UI worked or receive pay for the pay period including the 12th day of the third reporting month, else enter ‘0’. - Not Required

215-220 - Reporting Quarter and Year. - Enter the last month and year for the calendar period for which this report applies (i.e. 062003 for Apr-June 2003).

221-226 - Date First Employed. - Enter the month and year (i.e. 072003). - Not Required

227-232 - Date of Separation. - Enter the month and year (i.e. 112003). - Not Required

233-275 - Blanks.

276-276 - Blanks (for system that cannot produce an odd number record length file only).

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Notes#

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