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Ohio Annual and Quarterly Reporting
What's New for Tax Year 2011
Set Up
IDGV - State Registration
IDGV - State SUI Registration
IDGV - School Registration
IDFDV – School Set Up
IDGV - Local Registration
IDFDV – City Tax Set Up
State File Procedures
Annual W2 Wage Reporting - EFW2 File Format
State Media Magnetic Media Reporting - EFW2 File Format
Record Name: Code RA - Transmitter Record (same as Federal record)
Record Name: Code RE - Employer Record (same as Federal record)
Record Name: Code RW - Employee Wage Record (same as Ferderal record)
Record Name: Code RO - Employee Wage Record (Optional, same as Federal record)
Record Name: Code RS - State Record
Record Name: Code RT - Total Record (same as Federal record)
Record Name: Code RU - Total Record (optional, same as Federal record)
Record Name: Code RF - Final Record (same as Federal record)
Ohio City (Cleveland) File Procedures
City Magnetic Media Reporting - EFW2 File Format
Record Name: Code RA - Transmitter Record
Record Name: Code RE - Employer Record
Record Name: Code RW - Employee Wage Record
Record Name: Code RO - Employee Wage Record (Optional)
Record Name: Code RS - State Record
Record Name: Code RT - Total Record
Record Name: Code RU - Total Record (optional)
Record Name: Code RF - Final Record
What's New for Quarterly UI Wage Reporting for Tax Year 2011
Quarterly UI Wage Reporting - ICESA Format
State Quarterly UI Wage Magnetic Media Reporting – ICESA Format
Record Name: Code A - Transmitter Record
Record Code E - Employer Record
Notes

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 tab must be set up for 'State Registration' for State/Province: Ohio.
The IDGV Variables 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 Definitiontab must be set up with 'State SUI Registration' for State/Province: North Dakota.
The IDGV Variables 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 tab must be set up for ‘US School Registration’ for each school district.
The IDGV Variables 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. 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 tab must be set up with ‘US Local Registration’ for each city in the Jurisdiction field.
The IDGV Variables 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. 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-W2-2012’)
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 RA - Transmitter Record (same as Federal record)#

Position Description

1-2 - Record Identifier - Constant "RA"

3-11 - Submitter’s Employer ID number (EIN) - Numeric only - Derived from IDFDV screen, Field Identifier: ‘SUB-ER-EIN’ (seq 1000)

12-28 - Personal Identification Number (PIN) - Derived from IDFDV screen, Field Identifier: ‘SUB-PIN-NUMBER’ (seq 1010)

29 - Resub Indicator - Derived from IDFDV screen, Field Identifier: ‘SUB-RESUB-IND’ (seq 1020)

30-35 - Resub WFID - Derived from IDFDV screen, Field Identifier: ‘SUB-RESUB-WFID’ (seq 1030)

36-37 - Software Code - Derived from IDFDV screen, Field Identifier: ‘SUB-SOFTWARE’ (seq 1040)

38-94 - Company Name - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-NAME’ (seq 1050)

95-116 - Location Address - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-LOCN’ (seq 1060)

117-138 - Delivery Address - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-DELIV’ (seq 1070)

139-160 - Company City - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-CITY’ (seq 1080)

161-162 - Company State Abbreviation - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-STATE’ (seq 1090)

163-167 - Company ZIP code - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-ZIP’ (seq 1100)

168-171 - Company ZIP code extension - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-ZIP-EXT’ (seq 1110)

172-176 - Blanks

177-199 - Company Foreign State/Province - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-F-STATE’ (seq 1120)

200-214 - Company Foreign Postal Code - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-F-POST’ (seq 1130)

215-216 - Company Country Code - Derived from IDFDV screen, Field Identifier: ‘SUB-COMP-COUNTRY’ (seq 1140)

217-273 - Submitter Name - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-NAME’ (seq 1150)

274-295 - Submitter Location Address - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-LOCN’ (seq 1160)

296-317 - Submitter Delivery Address - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-DELIV’ (seq 1170)

318-339 - Submitter City - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-CITY’ (seq 1180)

340-341 - Submitter State Abbreviation - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-STATE’ (seq 1190)

342-346 - Submitter ZIP code - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-ZIP’ (seq 1200)

347-350 - Submitter ZIP code extension - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-ZIP-EXT’ (seq 1210)

351-355 - Blanks.

356-378 - Submitter Foreign State/Province - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-F-STATE’ (seq 1220)

379-393 - Submitter Foreign Postal Code - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-F-POST’ (seq 1230)

394-395 - Submitter Country Code - Derived from IDFDV screen, Field Identifier: ‘SUB-SUBM-COUNTRY’ (seq 1240)

396-422 - Contact Name - Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-NAME’ (seq 1250)

423-437 - Contact Phone Number - Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-TEL’ (seq 1260)

438-442 - Contact Phone Extension - Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-TEL-EXT’ (seq 1270)

443-445 - Blanks

446-485 - Contact E-mail - Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-EMAIL’ (seq 1280)

486-488 - Blanks

489-498 - Contact FAX - Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-FAX’ (seq 1290)

499-499 - Preferred Method of Problem Notification Code - Derived from IDFDV screen, Field Identifier: ‘SUB-CONT-METH’ (seq 1300)

500-500 - Preparer Code - Derived from IDFDV screen, Field Identifier: ‘SUB-PREPARER’ (seq 1310)

501-512 - Blanks

Record Name: Code RE - Employer Record (same as Federal 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

17-25 - Agent for EIN - Derived from IDFDV screen, Field Identifier: ‘W2-ER-FOR-EIN’ (seq 1510)

26 - Terminating Business Indicator - Derived from IDFDV screen, Field Identifier: ‘W2-ER-TERM-BUS’ (seq 1520)

27-30 - Establishment Number - Derived from IDFDV screen, Field Identifier: ‘W2-ER-ESTAB’ (seq 1530)

31-39 - Other EIN - Derived from IDFDV screen, Field Identifier: ‘W2-ER-OTHER-EIN’ (seq 1540)

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 - 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

179-201 - Employer Foreign State/Province - Derived from IDFDV screen, Field Identifier: ‘W2-ER-F-STATE’ (seq 2080)

202-216 - Employer Foreign Postal Code - Derived from IDFDV screen, Field Identifier: ‘W2-ER-F-POSTAL’ (seq 2090)

217-218 - Employer Country Code - Derived from IDFDV screen, Field Identifier: ‘W2-ER-COUNTRY’ (seq 2100)

219 - Employment Code - from IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method - If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then the employee is classified as Employment Type ‘Q’ for W2 reporting - otherwise the W2 Type of employment is derived from IDGR screen

- a set of code RE, RW/RO/RS, RT/RU records will be generated for different Type of employment

220 - Tax Jurisdiction Code - Derived from IDFDV screen, Field Identifier: ‘W2-ER-TAX-JURIS’ (seq 2110)

221 - Third-Party Sick Pay Indicator - Derived from IDFDV screen, Field Identifier: ‘SUB-3RD-PARTY-SICK’ (seq 1480)

222-512 - Blanks.

Record Name: Code RW - Employee Wage Record (same as Ferderal 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)

62-65 - Employee Suffix - Derived from IDFDV screen, Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)

66-87 - Employee Location Address - Derived from IDFDV screen, Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)

88-109 - Employee Delivery Address - Derived from IDFDV screen, Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)

110-131 - Employee City - Derived from IDFDV screen, Field Identifier: ‘W2-EE-CITY’ (seq 2620)

132-133 - Employee State Abbreviation - Derived from IDFDV screen, Field Identifier: ‘W2-EE-STATE’ (seq 2630)

134-138 - Employee ZIP Code - Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP’ (seq 2640)

139-142 - Employee ZIP Code Extension - Derived from IDFDV screen, Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)

143-147 - Blanks

148-170 - Employee Foreign State/Province - Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)

171-185 - Employee Foreign Postal Code - Derived from IDFDV screen, Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)

186-187 - Employee Country Code - Derived from IDFDV screen, Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)

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)

210-220 - Social Security Wages - Derived from IDFDV screen, Field Identifier: ‘W2-SSN-WAGE’ (seq 3020)

221-231 - Social Security Tax Withheld - Derived from IDFDV screen, Field Identifier: ‘W2-SSN-TAX’ (seq 3030)

232-242 - Medicare Wages & Tips - Derived from IDFDV screen, Field Identifier: ‘W2-MEDI-WAGE’ (seq 3040)

243-253 - Medicare Tax Withheld - Derived from IDFDV screen, Field Identifier: ‘W2-MEDI-TAX’ (seq 3050)

254-264 - Social Security Tips - Derived from IDFDV screen, Field Identifier: ‘W2-SSN-TIP’ (seq 3060)

265-275 - Advanced Earned Income Credit - Derived from IDFDV screen, Field Identifier: ‘W2-EIC’ (seq 3080)

276-286 - Dependent Care Benefits - Derived from IDFDV screen, Field Identifier: ‘W2-DEP-CARE’ (seq 3090)

287-297 - Deferred Compensation contribution to Section 401(k) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-D’ (seq 4030)

298-308 - Deferred Compensation contribution to Section 403(b) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-E’ (seq 4040)

309-319 - Deferred Compensation contribution to Section 408(k)(6) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-F’ (seq 4050)

320-330 - Deferred Compensation contribution to Section 457(b) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-G’ (seq 4060)

331-341 - Deferred Compensation contribution to Section 501(c)(18)(D) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-H’ (seq 4070)

342-352 - Military Employee’s Basic Quarters and Combat Pay - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-Q’ (seq 4140)

353-363 - Non-qualified Plan section 457 - Derived from IDFDV screen, Field Identifier: ‘W2-NQUAL-457’ (seq 3102)

364-374 - Employer Contribution to a Health Savings Account - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-W’ (seq 4190)

375-385 - Non-qualified Plan Not section 457 - Derived from IDFDV screen, Field Identifier: ‘W2-NQUAL-N457’ (seq 3104)

386-396 - Non-taxable combat pay - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-Q’ (seq 4140)

397-407 - Blanks

408-418 - Employer cost of premiums for Group Term Life insurance over $50000 - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-C’ (seq 4020)

419-429 - Income from Non-statutory Stock Options - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-V’ (seq 4180)

430-440 - Deferrals under a Non-qualified plan (section 409A) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-Y’ (seq 4200)

441-451 - Designated Roth Contribution 401(k) plan - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-AA’ (seq 4220)

452-462 - Designated Roth Contribution 403(b) plan - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-BB’ (seq 4230)

463-473 - Cost of Employer-Sponsored Health Coverage - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-DD’ (seq 4250)

474-485 - blank

486 - Statutory Employee Indicator - Derived from IDFDV screen, 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 screen, 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 screen, 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)#

Column Description

1-2 - Record Identifier - Constant ‘RO’

3-11 - blank

Location 12 to 264 do not apply to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands Employees.

12-22 - Allocated Tips - Derived from IDFDV screen, Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)

23-33 - Uncollected Employee Tax on Tips - combined the uncollected social security tax and the uncollected medicare tax - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)

34-44 - Medical Savings Account - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-R’ (seq 4150)

45-55 - Simple Retirement Account - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-S’ (seq 4160)

56-66 - Qualified Adoption Expenses - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-T’ (seq 4170)

67-77 - Uncollected SSA tax on Group Ins > 50000 - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-M’ (seq 4110)

78-88 - Uncollected Medicare tax on Group Ins > 50000 - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-N’ (seq 4120)

89-110 - blank

111-121 - Designated Roth Contribution under section 457(b) - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-EE’ (seq 4260)

122-264 - blank

Location 265 to 362 are for Puerto Rico Employees only.

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 are for Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.

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 - Blanks.

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 - blank

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 - 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’

298-307 - Total Wages, Tips and other Compensation - Derived from IDFDV screen, Field Identifier: ‘W2-FIT-WAGE’

308 - Tax Type Code - this field is used to report 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

- the user must set up IDGV screen for the School Registration by School district for the following fields on the Variables Tab: - 'W2 STATE MEDIA FILING' - 'W2 TAX TYPE CODE' - 'W2 TAXING ENTITY'

- 'W2 STATE MEDIA FILING' indicates 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 user must enter the four digit School District Number, 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)#

Column Description

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 screen, Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record

25-39 - Federal Income Tax Withheld - Derived from IDFDV screen, Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record

40-54 - Social Security Wages - Derived from IDFDV screen, Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record

55-69 - Social Security Tax Withheld - Derived from IDFDV screen, Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record

70-84 - Medicare Wages and Tips - Derived from IDFDV screen, Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record

85-99 - Medicare Tax Withheld - Derived from IDFDV screen, Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record

100-114 - Social Security Tips - Derived from IDFDV screen, Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record

115-129 - Advanced Earned Income Credit - Derived from IDFDV screen, Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record

130-144 - Dependent Care Benefits - Derived from IDFDV screen, 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 screen, 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 screen, 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 screen, 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 screen, 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 screen, Field Identifier ‘W2-CODE-H’, total of all code "RW" records since last "RE" record

220-234 - Military Employee’s Basic Quarters and Combat Pay - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-Q’, total of all code ‘RW’ records since last ‘RE’ record

235-249 - Non-Qualified Plan Section 457 - Derived from IDFDV 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 screen, Field Identifier: ‘W2-CODE-W’, total fo all code ‘RW’ records since last ‘RE’ record

265-279 - Non-Qualified Plan Not Section 457 - Derived from IDFDV Identifier ‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record

280-294 - Non-taxable Combat Pay - Derived from IDFDV screen, 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 screen, 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 screen, 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 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 screen, 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 screen, 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 screen, 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 screen, 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)#

Column Description

1-2 - Record Identifier - Constant "RU"

3-9 - Number of RO Records - Total number of code "RO" records reported since last code "RE" reocrd

10-24 - Allocated Tips - Derived from IDFDV screen, Identifier: ‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record

25-39 - Uncollected Employee Tax on Tips - Derived from IDFDV ‘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 screen, Field Identifier: ‘W2-CODE-R’, total of all code "RO" records since last "RE" record

55-69 - Simple Retirement Account - Derived from IDFDV screen, Field Identifier: ‘W2-CODE-S’, total of all code "RO" records since last "RE" record

70-84 - Qualified Adoption Expenses - Derived from IDFDV screen, 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 screen, 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 screen, 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 screen, 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)#

Column Description

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

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