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!!!Ohio Annual and Quarterly Reporting
!!What's New for Tax Year 2011
There are no noted file format changes in wage reporting for tax year 2011.
The following changes have been noted for reporting W2 wages to the Federal Government:
*(W2 Form) The ‘Advance Earned Income Credit Payment’ field is eliminated for tax year beginning after December 31, 2010. Box 9, Advance EIC payments, has been deleted from the 2011 Form W2.
*(W2 Form) Code DD is added to box 12 of the 2011 form W2 to report the cost of employer-sponsored health coverage. However, this reporting will not be mandatory for 2011.
*(W2 Form) Code EE, Designated Roth contributions under a government section 457(b) plan, has been added to the list of codes in box 12 of Form W2.
*(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 Ohio 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|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] 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)
!!State File Procedures
*The North Dakota 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.
*The State of North Dakota requires to file the ND state file by itself, therefore [IDGV] must be set up as follows:
**for State Registration of North Dakota, the IDGV Variable:
***'W2 STATE MEDIA FILING' 02 - North Dakota 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 Dakota state file information:
|Report List Filters, Select State:|North Dakota, USA
|Parameters, Annual Form Code:|(example: use standard form code‘HL$US-W2-2012’)
|Parameters, Period Type:|Year
|Parameters, Period End Date:|Year End Date (i.e. 31-Dec-2011)
|Parameters, Media Format:|Federal File Format
The Directory and Media File Name parameters must be populated or an output file will not be produced.
!!State Media Magnetic Media Reporting - EFW2 File Format
;Record name:Code RA - Transmitter Record (same as federal code RA)
!Quarterly UI Wage Reporting - ICESA Format
[RPYEU] must be run and the following selected to generate North Dakota state file information:
* The state of North Dakota must be selected in the 'Report List Filters'.
*Annual Form Code - Use the standard supplied form code HL$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.
State Quarterly UI Wage Reporting – ICESA Format
Record name: Code A - Transmitter Record
!!ICESA for the State of North Dakota
* The format details are found at the [Job Service North Dakota|http://www.jobsnd.com/sites/default/files/elecrpt.pdf] website.
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![Notes|Edit:Internal.Tax Reporting - ND]
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IDFDV – City Tax Set Up
If City tax applies, The ‘Field Variable’ column in IDFDV must be set up as appropriate (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 in the state of Ohio
- Ohio State only accepts the State File with its own Code RS records, therefore the user must set up IDGV as follows:
- for State Registration of Ohio, the IDGV Variable:
‘W2 STATE MEDIA FILING’
02 –State Filel Format, do not include other State W2 information in the file for OHIO state.
- since Ohio State requires to report school district tax along with the Code RS record, the user must set up all Ohio school districts 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
- The user must run RPYEU and select the following to generate Ohio State file information:
Report List Filters, Select State: - Ohio, USA
Parameters, Annual Form Code: - (example: use standard form code‘HL$US-W2-2012’)
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 MAGNETIC MEDIA REPORTING – EFW2 File Format
Record name: Code RA - Transmitter Record (same as Federal record)
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 in the state of Ohio
ANNUAL W2 WAGE REPORTING – EFW2 file format
- The user must run RPYEU and select the following to generate Ohio City file information:
Report List Filters, Select State: - Ohio, 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: - Local File Format
The Directory and Media File Name parameters must be populated or an output file will not be produced.
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
1-2 - Record Identifier
- Constant "RS"
3-4 - State code, appropriate FIPS postal numeric code
- system 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 screen, 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 screen, Field Identifier: ‘W2-EE-FIRST-NAME’
34-48 - Employee Middle Name or Initial
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-MIDDLE’
49-68 - Employee Last Name
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-LAST-NAME’
69-72 - Employee Suffix
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-SUFFIX’
73-94 - Employee Location Address
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-LOCN-ADDR’
95-116 - Employee Delivery Address
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-DELIV-ADDR’
117-138 - Employee City
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-CITY’
139-140 - Employee State Abbreviation
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-STATE’
141-145 - Employee ZIP Code
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP’
146-149 - Employee ZIP Code Extension
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP-EXT’
150-154 - blank
155-177 - Employee Foreign State/Province
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-STATE’
178-192 - Employee Foreign Postal Code
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-POSTAL’
193-194 - Employee Country Code
- Derived from IDFDV screen, Field Identifier: ‘W2-EE-COUNTRY’
Location 195 to 267 apply to Quarterly UNEMPLOYMENT REPORTING.
For quarterly reporting only, if the user specifies ‘Period Type’ = ‘Quarter’, then Location 195 to 267 will be filled, otherwise spaces are filled.
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 screen, Field Identifier: ‘W2-STATE-REGIST’ for the reporting State
268-273 - blank
Location 274 to 337 apply to INCOME TAX REPORTING.
274-275 - State code, appropriate FIPS postal numeric code
- system 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 screen, 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 screen, Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’
298-304 - blank
305-307 - Local City Code
- Derived from IDGV screen 'W2 TAXING ENTITY'
e.g. ‘200’ for Cleveland
308 - Tax Type Code
- Derived from IDGV screen 'W2 TAX TYPE CODE'
309-319 - Local Taxable Wages
- Derived from IDFDV screen, Field Identifier: ‘W2-CI-WAGE-HOME’ and ‘W2-CI-WAGE-WORK’
320-330 - Local Income Tax Withheld
- Derived from IDFDV screen, 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 2011
- Record Code A, positions 144-153. Employer SEAN-Enter the 10 digit State Employer Account Number if the transmitter is an Ohio employer.
- Record Code A, positions 266-275. Third Party Administration ID – Enter the 10 digit TPA ID if the transmitter has been assigned a number from the Unemployment Compensation.
- Record Code E, position 15. Out of State Wages – Enter ‘Y’ if the employer paid wages to any of the same employees for work in another state and reported the wages to the other state for UI.
- Record Code E, positions 173-177. Filler
- Record Code E, positions 178-187. State Employer Account Number – Enter the 10 digit Ohio Employer Account Number.
- Record Code T, positions 55-68. Ohio Taxable Wages. If position 15 of the E record = Y (Out of State Wages) for this or prior quarter in this calendar year, enter Total Ohio taxable wages for employer.
- Record Code T, positions 186-198. Payment Allocation Amount.
- Record Code F, positions 140-148. Routing Number, enter the routing number of the Bank Account.
- Record Code F, positions 153-169. Bank Account Number.
- Record Code F, positions 170-181. Total Amount Paid – Enter the sum of allocation for all employers.
- Record Code F, position 182. Account Type – Enter 1 for Savings, 2 for Personal Checking, 3 for Corporate Checking.
- Record Code F, position 183-175. Name on Bank Account.
STATE 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
- The user must run RPYEU and select the following to generate Quarterly UI Wage Reporting for the state of Ohio:
Media Format: - State SUI File Format
Select State: - Ohio, USA
- You must select state OHIO in the ‘Report List Filters’.
- Annual Form Code’ – use the standard HighLine supplied form code HL$US-W2-2012. You will have to enter the ‘Variables’ in this Form Code for use specifically in your installation.
- The ‘Quarterly Form Code’ must be entered in order to produce UI wage file in ICESA format. – use the HighLine supplied Form Code ‘HL$US-QTR-2012’.. You will have to enter the ‘Variables’ in this Form Code for use specifically in your 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 Nmae/Media File Name is not supplied, an output file will not be produced.
Quarterly UI Wage Magnetic Media REPORTING – ICESA format
(Please note that the following ‘Not Required’ fields may or may not always contain BLANKS).
Note: Columns with OH indicates it is 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