Table of Contents

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 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 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 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,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 #

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax year CCYYFrom user specified FROM-TO period converted to CCYY
7Agent Indicator CodeDerived from IDFDV Field Identifier: ‘W2-ER-AGENT-IND’ (seq 1500)
8-16Employer/Agent EINSystem derived the applicable Federal reporting EIN, from IDGV or IDGR
17-39 NCNot Required
40-96Employer NameDerived from IDFDV Field Identifier: ‘W2-ER-NAME’ (seq 2010)
97-118Employer Location AddressDerived from IDFDV Field Identifier: ‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140Employer Delivery AddressDerived from IDFDV Field Identifier: ‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162Employer CityDerived from IDFDV Field Identifier: ‘W2-ER-CITY’ (seq 2040)
163-164Employer State AbbreviationDerived from IDFDV Field Identifier: ‘W2-ER-STATE’ (seq 2050)
165-169Employer ZIP CodeDerived from IDFDV Field Identifier: ‘W2-ER-ZIP’ (seq 2060)
170-173Employer ZIP Code Extension, If AvailableDerived from IDFDV Field Identifier: ‘W2-ER-ZIP-EXT’ (seq 2070)
174-174Kind of EmployerDerived from IDFDV Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blank
179-512 NCNot Required

Record Name: Code RW - Employee Wage Record #

ColumnDescriptionSource
1-2Record IdentifierConstant "RW"
3-11Social Security NumberDerived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes
12-26Employee First NameDerived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
27-41Employee Middle Name or InitialDerived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
42-61Employee Last NameDerived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
62-187 NCNot Required
188-198Wages, Tips and other compensationDerived from IDFDV Field Identifier: ‘W2-FIT-WAGE’ (seq 3000)
199-209Federal Income Tax WithheldDerived from IDFDV Field Identifier: ‘W2-FIT-TAX’ (seq 3010)
210-512 NCNot Required

Record Name: Code RS - State Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State code, appropriate FIPS postal numeric codeDerived from the State being reported, from IDFDV sequence 7000

e.g. North Carolina is “37”
5-9Taxing Entity CodeIf 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
10-18Social Security NumberDerived from IDFDV Field Identifier: ‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes
19-33Employee First NameDerived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
34-48Employee Middle Name or InitialDerived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
49-68Employee Last NameDerived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
69-247 NCNot Required
248-267 NCState ER NumberDerived from IDFDV Field Identifier: ‘W2-STATE-REGIST’ for the reporting State
276-286State Taxable WagesDerived from IDFDV Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’
287-297State Income Tax WithheldDerived from IDFDV Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’
298-512 NCNot 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#

ColumnDescriptionSource
1-1Record IdentifierConstant "E"
2-23Various items

Not Required
24-73Employer nameDerived from the Entity
74-113Street addressDerived from the Entity Location
114-138CityDerived from the Entity Location
139-140State (use a standard FIPS postal abbreviation)Derived from the Entity Location
141-148Blank
149-153ZIP code extensionDerived from the Entity Location
154-158ZIP codeDerived from the Entity Location
159-166Not Required
167-170‘UTAX’
171-275Not Required

Record Name: Code S - State Record#

ColumnDescriptionSource
1-1Record IdentifierConstant ‘S’
2-10Social Security Number

Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10
11-30Employee Last Name
31-42Employee First Name
43-43Employee Middle Initial

Leave blank if no middle initial
44-45State Code

The state FIPS postal numeric code for the state to which wages are being reported

North Carolina is ‘37’
46-49Blank
50-63State QTR Total Gross Wages

Quarterly wages subject to all taxes

Not Required		Derived from IDFDV, Field sequence 3090
64-77State QTR Unemployment Insurance Total Wages

Quarterly wages subject to unemployment taxes		Derived from IDFDV, Field sequence 7200
78-91State 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
106-120Quarterly State Disability Insurance Taxable Wages

State Specific Data

If not used, enter zero

Not required
121-129Quarterly Tip Wages

Include all tip wages

Not required
130-131Number of Weeks Worked

The number of weeks worked in the reporting period

Not required		Derived from IDFDV, 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
132-134Number of Hours Worked

The number of hours worked in the reporting period

Not required		Derived from IDFDV, Field sequence 3300
135-142Blank
143-146Taxing Entity CodeConstant ‘UTAX’
147-161State Unemployment Insurance Account NumberSUI Registration Number from IDGV
162-176Unit/Division Location/Plant Code

The ID assigned to identify wages by work site

Not required
177-190State Taxable Wages

Not required
191-204State Income Tax withheld

Enter wages subject to state income tax

Not required
205-206Seasonal Indicator

State Specific Data

If not used, enter blanks		Derived from IDFDV, Field sequence 3270
207-207Employer Health Insurance Code

State Specific Data

If not used, enter blank

Not required
208-208Employee Health Insurance Code

State Specific Data

If not used, enter blank

Not required
209-209Probationary Code

State Specific Data

If not used, enter blank

Not required
210-210Officer Code

Enter ‘1’ for officers of the corporation, else enter ‘0’

Not required
211-211Wage Plan Code

State Specific Data

If not used, enter blank

Not required
212-212Month-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
213-213Month-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
214-214Month-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
215-220Reporting Quarter and Year

The last month and year for the calendar period for which this report applies (i.e. 062003 for Apr-June 2003)
221-226Date First Employed

Enter the month and year (i.e. 072003)

Not required
227-232Date of Separation

Enter the month and year (i.e. 112003)

Not required
233-275Blank
276-276Blank (For systems that cannot produce an odd number record length file only)

Notes#

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This particular version was published on 26-Nov-2021 10:22 by jmyers.Top