[{TableOfContents }]
!!!Ohio Annual and Quarterly Reporting
!!What's New for Tax Year 2013
The following changes have been noted for reporting W2 wages to the Federal government:
*W2 File - RA Record – Submitter Record: New specifications have been added to the ‘Contact
E-Mail/Internet’ (positions 446-485) field.
* W2 File - RE Record – Employer Record: The ‘Other EIN’ (positions 31-39) is now applicable
to all tax jurisdiction codes.
* W2 File - RE Record – Employer Record: Five new fields have been added to the RE Employer
Record (position 222-318)
\\o Employer Contact Name (positions 222-248)
\\o Employer Contact Phone Number (positions 249-263)
\\o Employer Contact Phone Extension (positions 264-268)
\\o Employer Contact Fax Number (positions 269-278)
\\o Employer Contact E-Mail/Internet (positions 279-318)
!!Set Up
This document contains abbreviated set up requirement for the state of Ohio only, please refer to the general document ([Tax Reporting - US General]) for other setup procedure that may also be required.
!IDGV - State Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up for 'State Registration' for State/Province: Ohio.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for 'State Registration' for State/Province: Ohio; it must also setup ‘W2 State Media Filing’ with value 02.
*'W2 STATE MEDIA FILING'- Must be ‘02’ to generate Ohio State magnetic media file for Ohio State only.
[RPYEU] needs to be run twice to generate a State Magnetic Media file for State of Ohio and [RPYEU] then needs to be run again to generate the city file for Ohio Cities. After the Ohio State Magnetic media file has generated the Ohio City File, if the State Earnings and Taxes are to be included in the Ohio City File, the following must be changed:
*‘W2 STATE MEDIA FILING’ - change to ‘03’ to include state information when the City file is run (see [IDGV-Local Registration|Tax Reporting - OH#IDGV - Local Registration] for more information.)
!IDGV - State SUI Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up with 'State SUI Registration' for State/Province: North Dakota.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up with 'State SUI Registration' for State/Province: North Dakota.
**'W2 STATE MEDIA FILING' - Must be ‘02’ to generate State UI wage file for state of North Dakota.
!IDGV - School Registration
*If there is applicable school district tax, the [IDGV Definition|IDGV#DefinitionTab] tab must be set up for ‘US School Registration’ for each school district.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for ‘US School Registration’ for each school district
|‘W2 STATE MEDIA FILING’|Must be ‘02’ to generate school district tax in Ohio State File
|‘W2 TAX TYPE CODE’|Must enter ‘E’ for School district tax
|‘W2 TAXING ENTITY’|Enter Ohio School district number assigned by Ohio\\ \\The Ohio EFW2 file format requires length of 7 and right justify, please enter in format of:‘bbb2309’ where b is one space
!IDFDV – School Set Up
If there is applicable school district tax, the ‘Field Variable’ column in [IDFDV] must be set up appropriately. %%information Note: The following example shows the elements ‘W2-SCHL-WAGE’ and ‘W2-SCHL-TAX’ being used to populate Box 14, all other columns are pre-defined in [IDFD] and may not be altered in the [IDFDV] screen.%%
||Seq||Identifier||Description||Level||O/R Prompt||Field Source||Field Variable
|6500|W2-SCHL-WAGE|School Taxable Wages|School District|14-SCHOOL WAGE|Element|W2-SCHL-WAGE
|6510|W2-SCHL-TAX|School Tax|School District|14-SCHOOL TAX|Element|W2-SCHL-TAX
*Identifier ‘W2-SCHL-WAGE’ must be set up
*Identifier ‘W2-SCHL-TAX’ must be set up
!IDGV - Local Registration
*To report the Ohio City tax, the [IDGV Definition|IDGV#DefinitionTab] tab must be set up with ‘US Local Registration’ for each city in the Jurisdiction field.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for ‘US Local Registration’ for each city:
**‘W2 STATE MEDIA FILING’ must be ‘03’ to generate City tax information in Local File format
**‘W2 TAX TYPE CODE’ must enter ‘C’ for City Tax
**‘W2 TAXING ENTITY’enter the City code for Ohio (3 characters only)
!IDFDV – City Tax Set Up
If City tax is applicable, the ‘Field Variable’ column in [IDFDV] must be set up as appropriate.
%%Information: Note that all other columns are pre-defined in [IDFD] and may not be altered in the [IDFDV] screen.%%
||Seq||Identifier||Description||Level||O/R Prompt||Field Source||Field Variable
|8500|W2-CITY-NAME|City Name|Local|20-CITY NAME|DB column|DTX.JURISDICTION_NAME
|8510|W2-CI-WAGE-HOME|Local Wage, Home city|Local|18-HOME CITY WAGE|Element|W2-CI-WAGE-RES
|8520|W2-CI-WAGE-WORK|Local Wage, Work city|Local|18-WORK CITY WAGE|Element|W2-CI-WAGE-WORK
|8530|W2-CI-TAX-HOME|Local Tax, Home city|Local|19-HOME CITY TAX|Element|W2-CI-TAX-RES
|8540|W2-CI-TAX-WORK|Local Tax, Work city|Local|19-WORK CITY TAX|Element|W2-CI-TAX-WORK
*Identifier ‘W2-CITY-NAME’ must be set up
*Identifier ‘W2-CI-WAGE-HOME’ must be set up
*Identifier ‘W2-CI-WAGE-WORK’ must be set up
*Identifier ‘W2-CI-TAX-HOME’ must be set up
*Identifier ‘W2-CI-TAX-WORK’ must be set up
!!State File Procedures
*The Ohio Department of Taxation accepts filing of W-2s via magnetic media using the EFW2 format
*Record Codes required are: Code RA,RE,RW,RO,RS,RT,RU,RF
*Ohio school district tax information are printed on the W2 form Box 14 with 4 entries\\
“SCHL 02309 WAGE”\\
“ 3844.28”\\
“SCHL 02309 TAX”\\
“ 38.07”\\
*There will be as many Code RS records as needed per employee for each School District that has tax information for the state of Ohio.
*Ohio State only accepts the State File with its own Code RS records, therefore [IDGV] must be set up as follows:
**for State Registration of Ohio, the IDGV Variable:
***‘W2 STATE MEDIA FILING’ 02 –State File Format, do not include other State W2 information in the file for OHIO state.
*Since the state of Ohio requires that the school district tax is reported along with the Code RS record, all Ohio school districts must be set up as follows:
**for all School Registration of Ohio State, the IDGV Variables:
***‘W2 TAX TYPE CODE’ - Constant ‘E’ for school district tax
***‘W2 TAXING ENTITY’ - The school district code to be reported on magnetic media file
*For 2005 reporting, the Ohio Department of Labor accepts filing of Quarterly UI wage via magnetic media using the [ICESA] format
*Record Codes required are: Code A,E,S,T,F
!Annual W2 Wage Reporting - EFW2 File Format
[RPYEU] must be run and the following selected to generate Ohio state file information:
|Report List Filters, Select State:|Ohio, USA
|Parameters, Annual Form Code:|(example: use standard form code‘HL$US-W2-2014’)
|Parameters, Period Type:|Year
|Parameters, Period End Date:|Year End Date (i.e. 31-Dec-2013)
|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 RA – Submitter Record (Same as the Federal Code RA)
[{InsertPage page='W2_EFW2_RECORD_RA'}]
\\
!Record Name: Code RE – Employer Record (Same as the Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]
\\
!Record Name: Code RW - Employee Wage Record (Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant "RW"
|3-11|Social Security Number|Derived from [IDFDV] 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] Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
|27-41|Employee Middle Name or Initial|Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
|42-61|Employee Last Name|Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
|62-65|Employee Suffix|Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
|66-87|Employee Location Address|Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
|88-109|Employee Delivery Address|Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
|110-131|Employee City|Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’ (seq 2620)
|132-133|Employee State Abbreviation|Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’ (seq 2630)
|134-138|Employee ZIP Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
|139-142|Employee ZIP Code Extension|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
|143-147|Blank|
|148-170|Employee Foreign State/Province|Derived from [IDFDV] Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
|171-185|Employee Foreign Postal Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
|186-187|Employee Country Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
|188-198|Wages, Tips and other compensation|Derived from [IDFDV] Field Identifier: ‘W2-FIT-WAGE’ (seq 3000)
|199-209|Federal Income Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-FIT-TAX’ (seq 3010)
|210-220|Social Security Wages|Derived from [IDFDV] Field Identifier: ‘W2-SSN-WAGE’ (seq 3020)
|221-231|Social Security Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-SSN-TAX’ (seq 3030)
|232-242|Medicare Wages & Tips|Derived from [IDFDV] Field Identifier: ‘W2-MEDI-WAGE’ (seq 3040)
|243-253|Medicare Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-MEDI-TAX’ (seq 3050)
|254-264|Social Security Tips|Derived from [IDFDV] Field Identifier: ‘W2-SSN-TIP’ (seq 3060)
|265-275|Advanced Earned Income Credit|Derived from [IDFDV] Field Identifier: ‘W2-EIC’ (seq 3080)
|276-286|Dependent Care Benefits|Derived from [IDFDV] Field Identifier: ‘W2-DEP-CARE’ (seq 3090)
|287-297|Deferred Compensation contribution to Section 401(k)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-D’ (seq 4030)
|298-308|Deferred Compensation contribution to Section 403(b)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-E’ (seq 4040)
|309-319|Deferred Compensation contribution to Section 408(k)(6)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-F’ (seq 4050)
|320-330|Deferred Compensation contribution to Section 457(b)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-G’ (seq 4060)
|331-341|Deferred Compensation contribution to Section 501(c)(18)(D)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-H’ (seq 4070)
|342-352|Filler
|353-363|Non-qualified Plan section 457|Derived from [IDFDV] Field Identifier: ‘W2-NQUAL-457’ (seq 3102)
|364-374|Employer Contribution to a Health Savings Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-W’ (seq 4190)
|375-385|Non-qualified Plan Not section 457|Derived from [IDFDV] Field Identifier: ‘W2-NQUAL-N457’ (seq 3104)
|386-396|Non-taxable combat pay|Derived from [IDFDV] Field Identifier: ‘W2-CODE-Q’ (seq 4140)
|397-407|Blank|
|408-418|Employer cost of premiums for Group Term Life insurance over $50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-C’ (seq 4020)
|419-429|Income from Non-statutory Stock Options|Derived from [IDFDV] Field Identifier: ‘W2-CODE-V’ (seq 4180)
|430-440|Deferrals under a Non-qualified plan (section 409A)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-Y’ (seq 4200)
|441-451|Designated Roth Contribution 401(k) plan|Derived from [IDFDV] Field Identifier: ‘W2-CODE-AA’ (seq 4220)
|452-462|Designated Roth Contribution 403(b) plan|Derived from [IDFDV] Field Identifier: ‘W2-CODE-BB’ (seq 4230)
|463-473|Cost of Employer-Sponsored Health Coverage|Derived from [IDFDV] Field Identifier: ‘W2-CODE-DD’ (seq 4250)
|474-485|Blank|
|486|Statutory Employee Indicator|Derived from [IDFDV] Field Identifier: ‘W2-STAT-EE’ (seq 6000)\\ \\If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
|487|Blank|
|488|Retirement Plan Indicator|Derived from [IDFDV] Field Identifier: ‘W2-RETIRE-PLAN’ (seq 6020)\\ \\If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
|489|Third-Party Sick Pay Indicator|Derived from [IDFDV] Field Identifier: ‘W2-3PARTY-SICK’ (seq 6060)\\ \\If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
|490-512|Blank|
!Record Name: Code RO - Employee Wage Record (Optional, Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant ‘RO’
|3-11|Blank|
;Location 12 to 264:Not applicable to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
||Position||Description||Source
|12-22|Allocated Tips|Derived from [IDFDV] Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)
|23-33|Uncollected Employee Tax on Tips|The combination of uncollected social security tax and the uncollected medicare tax\\ \\Derived from [IDFDV] Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
|34-44|Medical Savings Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-R’ (seq 4150)
|45-55|Simple Retirement Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-S’ (seq 4160)
|56-66|Qualified Adoption Expenses|Derived from [IDFDV] Field Identifier: ‘W2-CODE-T’ (seq 4170)
|67-77|Uncollected SSA tax on Group Ins > 50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-M’ (seq 4110)
|78-88|Uncollected Medicare tax on Group Ins > 50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-N’ (seq 4120)
|89-110|Blank|
|111-121|Designated Roth Contribution under section 457(b)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-EE’ (seq 4260)
|122-264|Blank|
;Location 265 to 362:For Puerto Rico employees only.
||Position||Description||Source
|265|Civil Status|
|266-274|Spouse’s SSN|Blank
|275-285|Wages Subject to Puerto Rico Tax|Stored as zeroes
|286-296|Commissions Subject to Puerto Rico Tax|Stored as zeroes
|297-307|Allowances Subject to Puerto Rico Tax|Stored as zeroes
|308-318|Tips Subject to Puerto Rico Tax|Stored as zeroes
|319-329|Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax|Stored as zeroes
|330-340|Puerto Rico Tax Withheld|Stored as zeroes
|341-351|Retirement Fund Subject to Puerto Rico Tax|Stored as zeroes
|352-362|Blank|
;Location 363 to 384:For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
||Position||Description||Source
|363-373|Total wages, tips and other compensation subject to Virgin Islands income tax|Stored as zeroes
|374-384|Virgin Islands, etc… Income Tax Withheld|Stored as zeroes
|385-512|Blank|
!Record Name: Code RS - State Record
||Position||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State Code|Appropriate FIPS Postal Numeric Code\\ \\Derived from the State being reported\\ \\e.g. Ohio is code "39"
|5-9|Blank|
|10-18|Social Security Number|Derived from [IDFDV] Field Identifier: ‘W2-EE-SSN’\\ \\If an invalid SSN is encountered, this field is entered with zeroes
|19-33|Employee First Name|Derived from [IDFDV] Field Identifier: ‘W2-EE-FIRST-NAME’
|34-48|Employee Middle Name or Initial|Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|49-68|Employee Last Name|Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|69-72|Employee Suffix|Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’
|73-94|Employee Location Address|Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’
|95-116|Employee Delivery Address|Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’
|117-138|Employee City|Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’
|139-140|Employee State Abbreviation|Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’
|141-145|Employee ZIP Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’
|146-149|Employee ZIP Code Extension|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’
|150-154|Blank|
|155-177|Employee Foreign State/Province|Derived from [IDFDV] Field Identifier: ‘W2-EE-F-STATE’
|178-192|Employee Foreign Postal Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-F-POSTAL’
|193-194|Employee Country Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-COUNTRY’
;Location 195 to 267:Apply to Quarterly Unemployment Reporting\\ \\For quarterly reporting only, if ‘Period Type’ = ‘Quarter’ is specified, then Location 195 to 267 will be filled, otherwise spaces are filled.
||Position||Description||Source
|195-196|Optional code|Blank
|197-202|Reporting Period MMCCYY|
|203-213|State Quarterly Unemployment Insurance Total Wages|
|214-224|State Quarterly Unemployment Insurance Total Taxable Wages|
|225-226|Number of Weeks Worked|
|227-234|Date First Employed MMDDCCYY|
|235-242|Date of Separation MMDDCCYY|
|243-247|Blank|
|248-267|State Employer Account Number|Derived from [IDFDV] Field Identifier: ‘W2-STATE-REGIST’ for the reporting State
|268-273|Blank|
;Location 274 to 337:Apply to Income Tax Reporting
||Position||Description||Source
|274-275|State code|Appropriate FIPS postal numeric code\\ \\Derived from the state being reported\\ \\e.g. Ohio is code "39"
|276-286|State Taxable Wages|Derived from [IDFDV] Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’
|287-297|State Income Tax Withheld|Derived from [IDFDV] Field Identifier:: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’
|298-307|Total Wages, Tips and other Compensation|Derived from [IDFDV] Field Identifier: ‘W2-FIT-WAGE’
|308|Tax Type Code|This field is used to report the School District tax\\ \\If the school district requires to report taxes along with the State Tax information, then the following values are used for this field:\\E – School District Income Tax\\ \\[IDGV] must be set up for the School Registration by school district for the following fields on the [Variables|IDGV#VariablesTab] tab:\\ \\*'W2 STATE MEDIA FILING'- Indicates that the school should report taxes with the state\\*'W2 TAX TYPE CODE' - Must contain the valid Tax Type Code ‘E’\\*'W2 TAXING ENTITY' - Contains the School District number|
|309-319|Total Taxable Wages Per School District|If School Tax is reported, this field is derived from Identifier ‘W2-SCHL-WAGE’
|320-330|School District Tax Withheld Per School District|If School Tax is reported, this field is derived from Identifier ‘W2-SCHL-TAX’
|331-337|School District Number|Derived from [IDGV] ‘W2 TAXING ENTITY’\\ \\The four digit School District Number must be entered, right justify and fill with blanks
|338-412|Supplemental Data 1|Blank
|413-487|Supplemental Data 2|Blank
|488-512|Blank|
;Multiple Code RS records:Multiple code RS records are generated for an employee if there are applicable county, city or school district tax information to be reported for a state. In this case, the state wages and tax will be zero for the subsequent code RS records.
!Record Name: Code RT - Total Record (Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant "RT"
|3-9|Number of RW Records|Total number of code "RW" records reported since last code "RE" record
|10-24|Wages, Tips and Other Compensation|Derived from [IDFDV] Field Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record
|25-39|Federal Income Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record
|40-54|Social Security Wages|Derived from [IDFDV] Field Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record
|55-69|Social Security Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record
|70-84|Medicare Wages and Tips|Derived from [IDFDV] Field Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record
|85-99|Medicare Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record
|100-114|Social Security Tips|Derived from [IDFDV] Field Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record
|115-129|Advanced Earned Income Credit|Derived from [IDFDV] Field Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record
|130-144|Dependent Care Benefits|Derived from [IDFDV] Field Identifier: ‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record
|145-159|Deferred Compensation Contributions to Section 401(k)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-D’, total of all code "RW" records since last "RE" record
|160-174|Deferred Compensation Contributions to Section 403(b)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-E’, total of all code "RW" records since last "RE" record
|175-189|Deferred Compensation Contributions to Section 408(k)(6)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-F’, total of all code "RW" records since last "RE" record
|190-204|Deferred Compensation Contributions to Section 457(b)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-G’, total of all code "RW" records since last "RE" record
|205-219|Deferred Compensation Contributions to Section 501(c)(18)(D)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-H’, total of all code "RW" records since last "RE" record
|220-234|Filler
|235-249|Non-Qualified Plan Section 457|Derived from [IDFDV] Field Identifier: ‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record
|250-264|Employer Contribution to a Health Savings Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-W’, total of all code ‘RW’ records since last ‘RE’ record
|265-279|Non-Qualified Plan Not Section 457|Derived from [IDFDV] Field Identifier: ‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record
|280-294|Non-taxable Combat Pay|Derived from [IDFDV] Field Identifier: ‘W2-CODE-Q’, total of all code "RW" records since last "RE" record
|295-309|Cost of Employer-Sponsored Health Coverage|Derived from [IDFDV] Field Identifier: ‘W2-CODE-DD’, total of all code "RW" records since last "RE" record
|310-324|Employer Cost of Premiums for Group Term Life Insurance over $50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-C’, total of all code "RW" records since last "RE" record
|325-339|Income Tax Withheld by Third-Party Payer|Derived from [IDFDV] Field Identifier: ‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record
|340-354|Income from Non-statutory Stock options|Derived from [IDFDV] Field Identifier: ‘W2-CODE-V’, total of all code "RW" records since last "RE" record
|355-369|Deferrals under a Non-qualified Plan (section 409A)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-Y’, total of all code "RW" records since last "RE" record
|370-384|Designated Roth Contribution 401(k) Plan|Derived from [IDFDV] Field Identifier: ‘W2-CODE-AA’, total of all code "RW" records since last "RE" record
|385-399|Designated Roth Contribution 403(b) Plan|Derived from [IDFDV] Field Identifier: ‘W2-CODE-BB’, total of all code "RW" records since last "RE" record
|400-512|Blank|
!Record Name: Code RU - Total Record (Optional, Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant "RU"
|3-9|Number of RO Records|Total number of code "RO" records reported since last code "RE" record
|10-24|Allocated Tips|Derived from [IDFDV] Field Identifier: ‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record
|25-39|Uncollected Employee Tax on Tips|Derived from [IDFDV] Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’, total of all code "RO" records since last "RE" record
|40-54|Medical Savings Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-R’, total of all code "RO" records since last "RE" record
|55-69|Simple Retirement Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-S’, total of all code "RO" records since last "RE" record
|70-84|Qualified Adoption Expenses|Derived from [IDFDV] Field Identifier: ‘W2-CODE-T’, total of all code "RO" records since last "RE" record
|85-99|Uncollected SSA tax on Group Ins > 50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-M’, total of all code "RO" records since last "RE" record
|100-114|Uncollected Medicare tax on Group Ins > 50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-N’, total of all code "RO" records since last "RE" record
|115-144|Blank|
|145-159|Designated Roth Contribution under section 457(b)|Derived from [IDFDV] Field Identifier: ‘W2-CODE-EE’, total of all code "RO" records since last "RE" record
|160-354|Blank|
|355-369|Wages Subject to Puerto Rico Tax|Stored as zeroes
|370-384|Commissions Subject to Puerto Rico Tax|Stored as zeroes
|385-399|Allowances Subject to Puerto Rico Tax|Stored as zeroes
|400-414|Tips Subject to Puerto Rico Tax|Stored as zeroes
|415-429|Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax|Stored as zeroes
|430-444|Puerto Rico Tax Withheld|Stored as zeroes
|445-459|Retirement Fund Subject to Puerto Rico Tax|Stored as zeroes
|460-474|Total wages, tips and other compensation subject to Virgin Islands, … income tax|Stored as zeroes
|475-489|Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax Withheld|Stored as zeroes
|490-512|Blank|
!Record Name: Code RF - Final Record (Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant "RF"
|3-7|Blank|
|8-16|Number of RW Records|Total number of code "RW" records on file
|17-512|Blank|
!!Ohio City (Cleveland) File Procedures
*The Ohio City Tax Magnetic Media reporting is reported using the EFW2 file format.
*Record Codes required are: Code RA,RE,RW,RO,RS,RT,RU,RF
*There will be as many Code RS records as needed per employee for each city that has tax information for the state of Ohio.
!!City Magnetic Media Reporting - EFW2 File Format
!Record Name: Code RA - Transmitter Record (Same as State Record: Code RA)
!Record Name: Code RE - Employer Record (Same as State Record: Code RE)
!Record Name: Code RW - Employee Wage Record (Same as State Record: Code RW)
!Record Name: Code RO - Employee Wage Record (Optional) (Same as State Record: Code RO)
!Record Name: Code RS - State Record
||Position||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State code|Appropriate FIPS postal numeric code\\ \\Derived from the state being reported\\ \\ e.g. Ohio is code "39"
|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] Field Identifier: ‘W2-EE-SSN’\\ \\If an invalid SSN is encountered, this field is entered with zeroes
|19-33|Employee First Name|Derived from [IDFDV] Field Identifier: ‘W2-EE-FIRST-NAME’
|34-48|Employee Middle Name or Initial|Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|49-68|Employee Last Name|Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|69-72|Employee Suffix|Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’
|73-94|Employee Location Address|Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’
|95-116|Employee Delivery Address|Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’
|117-138|Employee City|Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’
|139-140|Employee State Abbreviation|Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’
|141-145|Employee ZIP Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’
|146-149|Employee ZIP Code Extension|Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’
|150-154|Blank|
|155-177|Employee Foreign State/Province|Derived from [IDFDV] Field Identifier: ‘W2-EE-F-STATE’
|178-192|Employee Foreign Postal Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-F-POSTAL’
|193-194|Employee Country Code|Derived from [IDFDV] Field Identifier: ‘W2-EE-COUNTRY’
;Location 195 to 267:Apply to Quarterly Unemployment Reporting\\ \\For quarterly reporting only, if ‘Period Type’ = ‘Quarter’ is specified, then Location 195 to 267 will be filled, otherwise spaces are filled.
||Position||Description||Source
|195-196|Optional code|Blank
|197-202|Reporting Period MMCCYY|
|203-213|State Quarterly Unemployment Insurance Total Wages|
|214-224|State Quarterly Unemployment Insurance Total Taxable Wages|
|225-226|Number of Weeks Worked|
|227-234|Date First Employed MMDDCCYY|
|235-242|Date of Separation MMDDCCYY|
|243-247|Blank|
|248-267|State Employer Account Number|Derived from [IDFDV] Field Identifier: ‘W2-STATE-REGIST’ for the reporting State
|268-273|Blank|
;Location 274 to 337:Apply to Income Tax Reporting
||Position||Description||Source
|274-275|State code|Appropriate FIPS postal numeric code|Derived from the State being reported\\ \\e.g. Ohio is code "39"
|276-286|State Taxable Wages|If State [IDGV] ‘W2 STATE MEDIA FILING’ = ‘03’, then State Taxable Wages is reported\\ \\Derived from [IDFDV] Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’
|287-297|State Income Tax Withheld|If State IDGV ‘W2 STATE MEDIA FILING’ = ‘03’, then State Taxable Wages is reported\\ \\Derived from [IDFDV] Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’
|298-304|Blank|
|305-307|Local City Code|Derived from [IDFDV] Field Identifier: 'W2 TAXING ENTITY'\\ \\e.g. ‘200’ for Cleveland
|308|Tax Type Code|Derived from [IDFDV] Field Identifier: 'W2 TAX TYPE CODE'
|309-319|Local Taxable Wages|Derived from [IDFDV] Field Identifier: ‘W2-CI-WAGE-HOME’ and ‘W2-CI-WAGE-WORK’
|320-330|Local Income Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-CI-TAX-HOME’ and ‘W2-CI-TAX-WORK’
|331-337|Blank|
|338-412|Supplemental Data 1|Blank
|413-487|Supplemental Data 2|Blank
|488-512|Blank|
;Multiple Code RS Records:Multiple code RS records are generated for an employee if there are applicable county, city or school district tax information to be reported for a state. In this case, the state wages and tax will be zero for the subsequent code RS records
!Record Name: Code RT - Total Record (Same as State Record: Code RT)
!Record Name: Code RU - Total Record (optional) (Same as State Record: Code RU)
!Record Name: Code RF - Final Record (Same as State Record: Code RF)
!!What's New for Quarterly UI Wage Reporting for Tax Year 2012
There are no noted changes in UI wage reporting for 2012.
!Quarterly UI Wage Reporting - ICESA Format
*The Ohio Department of Labor accepts filing of Quarterly UI wage via magnetic media using the [ICESA] format, required record codes are: Code A,E,S,T,F
[RPYEU] must be run and the following selected to generate Ohio Quarterly UI Wage Reporting:
|Media Format:|State SUI File Format
|Select State:|Ohio, USA
*The state of Ohio must be selected in the 'Report List Filters'.
*Annual Form Code - Use the standard supplied form code HL$US-W2-2014. 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-2013
*Media File Type:State SUI File Format
*If the Directory Name/Media File Name is not supplied, an output file will not be produced.
!State Quarterly UI Wage Magnetic Media Reporting – ICESA Format
%%information Please note that the following ‘Not Required’ fields may or may not always contain blanks.%%
%%information Note: Columns with 'OH' indicates a Ohio specific requirement which is not the standard record format. For more information, please refer to the state web site [http://jfs.ohio.gov/ouc/uctax]%%
!Record Name: Code A - Transmitter Record
||Position||Description||Source
|1-1|Record Identifier|Constant "A"
|2-5|Payment year YYYY|From user specified FROM-TO period converted to YYYY
|6-14|Transmitter's Employer ID number (EIN)\\ \\Numeric only|Derived from [IDFDV] Field Identifier: ‘TRAN-EIN’
|15-18|Taxing Entity Code|Constant ‘UTAX’
|19-23|Blank|
|24-73|Transmitter name|Derived from [IDFDV] Field Identifier: ‘TRAN NAME’
|74-113|Street address|Derived from [IDFDV] Field Identifier: ‘TRAN ADDRESS’
|114-138|City|Derived from [IDFDV] Field Identifier: ‘TRAN CITY’
|139-140|State\\ \\Standard FIPS postal abbreviation|Derived from [IDFDV] Field Identifier: ‘TRAN STATE’
|141-143|Blank|
|144-153|State Employer Account Number|Derived from [IDFDV] Field Identifier: ‘EMPLOYER SEAN’
|154-158 OH|ZIP code|Derived from [IDFDV] Field Identifier: ‘TRAN ZIP’
|159-163 OH|ZIP code extension|Derived from [IDFDV] Field Identifier: ‘TRAN ZIP EXTN’
|164-193|Contact|Derived from [IDFDV] Field Identifier: ‘TRAN CONTACT’
|194-203|Contact Telephone Number|Derived from [IDFDV] Field Identifier: ‘TRAN CONTACT PHONE’
|204-207|Contact Telephone Number Extension|Derived from [IDFDV] Field Identifier: ‘TRAN CONTACT EXTN’
|208-265|Not Required|
|266-275|Third Party Administrator ID|Derived from [IDFDV] Field Identifier: ‘THIRD PARTY ADMIN ID’
!Record Name: Code E - Employer Record
||Position||Description||Source
|1-1|Record Identifier|Constant "E"
|2-5|Payment Year ‘YYYY’|
|6-14| Transmitter's Employer ID number|Numeric only\\ \\Derived from the [IDGV] State SUI Registration
|15-15|Out of State Wages|Derived from [IDFDV] Field Identifier: ‘OUT OF STATE WAGES’
|16-23|Blank|
|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|Blank|
|149-153|ZIP code extension|Derived from the Entity Location
|154-158|ZIP code|Derived from the Entity Location
|159-160 OH|Blank|
|161-162 OH|Blocking Factor|
|163-166 OH|Blanks for Diskettes|
|167-170|‘UTAX’|
|171-172|OHIO FIPS Code ‘39’|
|173-177 OH|Filler, Not Required|
|178-187|Unemployment Insurance Account Number|Derived from the [IDGV] State SUI Registration
|188-189|Reporting Period 03,06,09, or 12|
|190-190|No Workers/No Wages|Enter ‘0’ to indicate that no ‘S’ records follow the ‘E’ record; otherwise enter ‘1’
|191-275 OH|Blank|
!Record Name: Code S - Supplemental Record
||Position||Description||Source
|1-1|Record Identifier|Constant ‘S’
|2-10|Employee SSN Number|
|11-30|Employee Last Name|
|31-42|Employee First Name|
|43-43|Employee Middle Initial|
|44-45|State Code|Constant ‘39’ for Ohio
|46-49|Blank|
|50-63|State Quarter Total Gross Wages|
|64-77|State Quarter UI Total Wages|
|78-91|State Quarter UI Excess computed by P2K|
|92-105|State Qtr UI Taxable Wages|State Quarter UI Total Wages LESS State Quarter UI Excess Wages
|106-129 OH|Blank|
|130-131|Number of Weeks Worked|The number of weeks worked in the reporting period|Derived from [IDFDV], US Quarterly File definition Field sequence 3080\\ \\This value is determined in one of three ways\\ \\(1)Be ‘plugged’ as a constant\\ \\(2)Be picked up from a Pay Component that is previously populated by a UserCalc\\ \\(3) Or if left as null, the P2K/eP system will compute the value
|132-142|Blank|
|143-146|Taxing Entity Code|Constant ‘UTAX’
|147-161|State UI Account Number|Derived from the [IDGV] State SUI Registration
|162-176|Unit/Division/Location/Plant Code|Presently P2K inserts all zeroes, if a client want otherwise, then this can be enhanced to pick up a ‘User Field’ attached to the location
|177-211 OH|Blank|
|212-212|Month 1Employment|1’ if the employee received pay (TAXABLE WAGES) in the pay period that spans the 12th of the first month in the quarter
|213-213|Month 2 Employment|’1’ if the employee received pay (TAXABLE WAGES) in the pay period that spans the 12th of the second month in the quarter
|214-214|Month 3 Employment|1’ if the employee received pay (TAXABLE WAGES) in the pay period that spans the 12th of the third month in the quarter
|215-220|Reporting Quarter and Year (QQYYYY)|
|221-275 OH|Blank|
!Record Name: Code T - Total Record
||Position||Description||Source
|1-1|Record Identifier|Constant "T"
|2-8|Number of employees (S Records) since the last E Record|
|9 -12|‘UTAX’|
|13-26|State QTR Total Gross Wages for Employer|
|27-40|State QTR UI Total Wages for Employer|
|41-54|State QTR UI Excess Wages for Employer|
|55-68|State QTR UI Taxable Wages for Employer|
|69-81 OH|Blank|
|82-87|UI Tax Rate for the Quarter|Derived from the State SUI Employer SUI Rate ([IDGV])\\ \\(Decimal followed by 5 digits i.e. enter 2.8% as .02800)
|88-100|State Qtr UI Taxes Due|Derived from the Identifier (TAXES DUE)
|101-111 OH|Zeros|
|112-122|Interest|From the Identifier (INTEREST)|Decimal followed by 5 digits (i.e. 1.267%=00000.01267)
|123-133|Penalty|From the Identifier (PENALTY)|Decimal followed by 4 digits (i.e. 0.25%=000000.0025)
|134-174 OH|Zeros|
|175-185 OH|State UI taxes due, plus interest and penalty|
|186-198 OH|Payment Allocation Amount|From the Identifier (ALLOCATION AMOUNT)
|199-226 OH|Filler, Not Required|
|227-233|Total Employees with Taxable Wages that Were Paid During the Pay Period in Which the Tenth of the First Month in the Quarter Falls|
|234-240|Total Employees with Taxable Wages that Were Paid During the Pay Period in Which the Tenth of the Second Month in the Quarter Falls|
|241-247|Total Employees with Taxable Wages that Were Paid During the Pay Period in Which the Tenth of the Third Month in the Quarter Falls|
|248-275 OH|Blank|
!Record Name: Code F - Final Record
||Position||Description||Source
|1-1|Record Identifier|Constant ‘F’
|2-11|Total Number of Employees in File|The total number of ‘S’ records in the entire file
|12-21|Total Number of Employers in File|The total number of ‘E’ records in the entire file
|22-25|Taxing Entity Code|Constant ‘UTAX’
|26-40|Quarterly Total Gross Wages in File|QTR gross wages subject to all taxes\\ \\Total of this field for all ‘S’ records in the file
|41-55|Quarterly State Unemployment Insurance Total Wages in File|QTR wages subject to state UI tax\\ \\Total of this field for all ‘S’ records in the file
|56-70|Quarterly State Unemployment Insurance Excess Wages in File|QTR wages in excess of the state UI taxable wage base\\ \\Total of this field for all ‘S’ records in the file
|71-85|Quarterly State Unemployment Insurance Taxable Wages in File|State UI gross/total wage less quarterly state UI excess wages\\ \\Total of this field for all ‘S’ records in the file
|86-139 OH|Filler|Not Required
|140-148|Routing Number|Derived from the Identifier (ROUTING NUMBER)
|149-152 OH|Filler|Not Required
|153-169 OH|Bank Account Number|Derived from the Identifier (BANK ACCOUNT NUMBER)
|170-181 OH|Total Amount Paid|Derived from the Identifier total (ALLOCATION AMOUNT)
|182-182 OH|Account Type|Derived from the Identifier (ACCOUNT TYPE)
|183-275 OH|Name on Bank Account|Derived from the Identifier (NAME ON BANK ACCOUNT)
----
![Notes|Edit:Internal.Tax Reporting - OH]
[{InsertPage page='Internal.Tax Reporting - OH' default='Click to create a new notes page'}]