Puerto Rico Annual and Quarterly Reporting#

Set Up#

This document contains abbreviated set up requirements for Puerto Rico only. Please refer to the general document (US_Annual_Qtrly_Reporting_GEN) for other setup procedures that may also be required.

IDGV - State Registration#

• DGV Definition Tab must be set up with ‘State Registration’ for State/Province: Puerto Rico
• IDGV Variables Tab must be set up with ‘State Registration’ for State/Province: Puerto Rico
  • 'W2 STATE MEDIA FILING'- Must be ‘02’ for Puerto Rico

State File Procedures#

• Puerto Rico Department of Revenue accepts filing of W-2s via magnetic media using the EFW2 file format.

• Records required for the W2 reporting are: Codes RA, RE, W, RO, RT, RU, RV and RF. There are no optional records.
• Puerto Rico requires to file the state wages by itself, therefore the user must set up IDGV as follows:
  • for State Registration of Puerto Rico, the IDGV Variable:
    • ‘W2 STATE MEDIA FILING’
    • 02 – 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 with the following report parameters and filters selected to generate the Virginia State file information:

RPYEU Report Parameters

Annual Form Code	Use standard form code, such as 'HL$US-W2PR-20YY'
Period Type	Mandatory. Defines the period type. Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
Period End Date	Mandatory. Defines the end date of the reporting period. Enter in DD-MMM-YYYY format
Media Format	Mandatory. Set to State File Format Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
Directory Name	Mandatory. Defines the name of the government Magnetic Media file. Must be defined or an output file will not be produced
Media File Name	Mandatory. Defines the media file name of the data being uploaded. Must be defined or an output file will not be produced

RPYEU Report Filters

Select State: Puerto Rico, USA

State Media Magnetic Media Reporting - EFW2 File Format#

Record Name: Code RA – Submitter Record (Same as the Federal Code RA)#

Record Name: Code RE – Employer Record (Specific To Puerto Rico)#

Column	Description	Source
1-2	Record Identifier	Constant "RE"
3-6	Tax year	Required. Enter the tax year for this report (YYYY). Derived from the user defined FROM-TO period, converted to YYYY.
7	Agent Indicator Code	If applicable, enter one of the following codes: * 1 = 2678 Agent * 2 = Common Paymaster * 3 = 3504 Agent If more than one code applies, use the one that best describes your status as an agent. Otherwise, fill with a blank.
8-16	Employer/Agent EIN	Required. Derived from the applicable Federal reporting EIN, from IDGV or IDGR.
17-25	Agent for EIN	If "1" was entered in the Agent Indicator Code field (position 7), enter the client-employer's EIN for which you are an Agent. Otherwise, fill with blanks.
26	Terminating Business Indicator	If this is the last tax year that W-2s will be filed under this EIN, enter "1". Otherwise, enter 0 (zero).
27-30	Establishment Number	For multiple RE (Employer) Records with the same EIN, you can use this field to assign a unique identifier for each RE (Employer) Record. Otherwise, fill with blanks.
31-39	Other EIN	For this tax year, if you submitted tax payments to the IRS under Form 941, 943, 944, CT-1 or Schedule H or W2 data to SSA, and a different EIN was used from the EIN in positions 8-16, enter the other EIN. Otherwise, fill with blanks.

IMPORTANT NOTE: The Employer's Name field (positions 40-96) and the Employer's Address fields (positions 97-173) should normally match the employer name and address under which tax payments were submitted to the IRS under Form 941, 943, 944, 945, CT-1 or Schedule H.

40-96	Employer Name	Required. Enter the name associated with the EIN entered in positions 8 - 16. Left justify and fill with blanks. Derived from the 'W2-ER-NAME' IDFDV Field Identifier (seq 2010).
97-118	Employer Location Address	Enter the employer's location address (Attention, Suite, Room Number, etc.) Left justify and fill with blanks. Derived from the 'W2-ER-LOCN-ADDR' IDFDV Field Identifier (seq 2020).
119-140	Employer Delivery Address	Enter the employer's delivery address (Street or Post Office Box). Left justify and fill with blanks. Derived from the 'W2-ER-DELIV-ADDR' IDFDV Field Identifier (seq 2030).
141-162	Employer City	Enter the employer's city. Left justify and fill with blanks. Derived from the 'W2-ER-CITY' IDFDV Field Identifier (seq 2040).
163-164	Employer State Abbreviation	Enter the employer's State or commonwealth/territory. Use a postal abbreviation. For a foreign address, fill with blanks. Derived from the 'W2-ER-STATE' IDFDV Field Identifier (seq 2050).
165-169	Employer ZIP Code	Enter the employer's ZIP Code. For a foreign address, fill with blanks. Derived from the 'W2-ER-ZIP' IDFDV Field Identifier (seq 2060).
170-173	Employer ZIP Code Extension	Enter the employer's four-digit extension of the ZIP code. If not applicable, fill with blanks. Derived from the 'W2-ER-ZIP-EXT' IDFDV Field Identifier (seq 2070).
174-178 PR	Blank	Fill with blanks. Reserved for SSA use.
179-201	Foreign State/Province	If applicable, enter the employer's foreign State/Province. Left justify and fill with blanks. Otherwise, fill with blanks.
202-216	Foreign Postal Code	If applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
217-218	Country Code	If one of the following applies, fill with blanks: * One of the 50 States of the U.S.A. * District of Columbia * Military Post Office (MPO) * American Samoa * Guam * Northern Mariana Islands * Puerto Rico * Virgin Islands Otherwise, enter the applicable Country Code.
219	Employment Code	Required. Enter the appropriate employment code: * A = Agriculture (Form 943) * H = Household (Schedule H) * M = Military (Form 941) * Q = Medicare Qualified Government Employment (Form 941) * X = Railroad (CT-1) * F = Regular (Form 944) * R = Regular (all others) (Form 941). NOTE: Railroad reporting is not applicable for Puerto Rico and territorial employers.
220	Tax Jurisdiction Code	Required. Enter the code that identifies the type of income tax withheld from the employee's earnings: * Blank (W-2) * V = Virgin Islands (W-2VI) * G = Guam (W-2GU) * S = American Samoa (W-2AS) * N = Northern Mariana Islands (W-2CM) * P = Puerto Rico (W-2PR/499R-2)
221	Third Party Sick Pay Indicator	Enter "1" for a sick pay indicator. Otherwise, enter "0" (zero).
222-512 PR	Blank	Fill with blanks

Record Name: Code RW - Employee Wage Record (Specific To Puerto Rico)#

Column	Description	Source
1-2	Record Identifier	Constant "RW"
3-11	Social Security Number	Required. Enter the employee's SSN. If an invalid SSN is encountered, this field is filled with zeros. Derived from the ‘W2-EE-SSN’ (seq 2500) IDFDV Field Identifier.
12-26	Employee First Name	Required. Enter the employee's first name. Left justify and fill with blanks. Derived from the ‘W2-EE-FIRST-NAME’ (seq 2510) IDFDV Field Identifier.
27-41	Employee Middle Name or Initial	If applicable, enter the employee's middle name or initial. Left Justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-MIDDLE’ (seq 2520) IDFDV Field Identifier.
42-61	Employee Last Name	Required. Enter the employee's last name. Left justify and fill with blanks. Derived from the ‘W2-EE-LAST-NAME’ (seq 2530) IDFDV Field Identifier.
62-65	Employee Suffix	If applicable, enter the employee's alphabetic suffix. Left justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-SUFFIX’ (seq 2540) IDFDV Field Identifier.
66-87	Employee Location Address	Enter the employee's location address (Attention, Suite, Room Number, etc.) Left justify and fill with blanks. Derived from the ‘W2-EE-LOCN-ADDR’ (seq 2600) IDFDV Field Identifier.
88-109	Employee Delivery Address	Enter the employee's delivery address (Street or Post Office Box). Left justify and fill with blanks. Derived from the ‘W2-EE-DELIV-ADDR’ (seq 2610) IDFDV Field Identifier.
110-131	Employee City	Enter the employee's City. Left justify and fill with blanks. Derived from the ‘W2-EE-CITY’ (seq 2620) IDFDV Field Identifier.
132-133	Employee State Abbreviation	Enter the employee's State or commonwealth/territory. For a foreign address, fill with blanks. Derived from the ‘W2-EE-STATE’ (seq 2630) IDFDV Field Identifier.
134-138	Employee ZIP Code	Enter the employee's ZIP code. For a foreign address, fill with blanks. Derived from the ‘W2-EE-ZIP’ (seq 2640) IDFDV Field Identifier.
139-142	Employee ZIP Code Extension	Enter the employee's four-digit ZIP code extension. If not applicable, fill with blanks. Derived from the ‘W2-EE-ZIP-EXT’ (seq 2650) IDFDV Field Identifier.
143-147	Blank	Fill with blanks. Reserved for SSA use.
148-170	Employee Foreign State/Province	If applicable, enter the employee's foreign State/Province. Left justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-F-STATE’ (seq 2660) IDFDV Field Identifier.
171-185	Employee Foreign Postal Code	If applicable, enter the employee's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks. Derived from the ‘W2-EE-F-POSTAL’ (seq 2670) IDFDV Field Identifier.
186-187	Employee Country Code	If one of the following applies, fill with blanks: * One of the 50 States of the U.S.A. * District of Columbia * Military Post Office (MPO) * American Samoa * Guam * Northern Mariana Islands * Puerto Rico * Virgin Islands Otherwise, enter the applicable Country Code. Derived from the ‘W2-EE-COUNTRY’ (seq 2680) IDFDV Field Identifier.
188-209 PR	Zero	Fill with zeroes
210-220 PR	Social Security Wages	The sum of this field and the Social Security Tips field should NOT EXCEED the annual maximum Social Security Wage base for the tax year ($132,900 for Tax Year 2019). No negative amounts. Right justified and zero fill Derived from the ‘W2-SSN-WAGE’ (seq 3020) IDFDV Field Identifier.
221-231 PR	Social Security Tax Withheld	If the amount in this field is greater than zero, then the Social Security Wages field or the Social Security Tips field must be greater than zero. This amount should NOT EXCEED $8,239.80 for Tax Year 2019. No negative amounts. Right justified and zero fill. Derived from the ‘W2-SSN-TAX’ (seq 3030) IDFDV Field Identifier.
232-242 PR	Medicare Wages and Tips	The amount in this field must be equal or exceed the sum of the Social Security Wages and Social Security Tips. No negative amounts. Right justified and zero fill.
243-253 PR	Medicare Tax Withheld	No negative amounts. Right justified and zero fill
254-264 PR	Social Security Tips	The sum of this field and the Social Security Wages field should NOT EXCEED the annual maximum Social Security Wage base for the tax year ($132,900 for Tax Year 2019). No negative amounts. Right justified and zero fill.
265-396 PR	Zero	Fill with zeroes
397-407 PR	Blank	Fill with blanks
408-462 PR	Zero	Fill with zeroes
463-473 PR	Cost of Employer-Sponsored Health Coverage (Code DD)	No negative amounts. Right justify and zero fill.
474-484	Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF)	No negative amounts. Right justify and zero fill.
485	Blank	Fill with blanks. Reserved for SSA use.
486	Statutory Employee Indicator	Enter "1" for statutory employee. Otherwise, enter "0" (zero). Derived from the ‘W2-STAT-EE’ (seq 6000) IDFDV Field Identifier.
487 PR	Blank	Fill with blanks.
488	Retirement Plan Indicator	Enter "1" for a retirement plan. Otherwise, enter "0" (zero). Derived from the ‘W2-RETIRE-PLAN’ (seq 6020) IDFDV Field Identifier.
489	Third-Party Sick Pay Indicator	Enter "1" for a sick pay indicator. Otherwise, enter "0" (zero). Derived from the ‘W2-3PARTY-SICK’ (seq 6060) IDFDV Field Identifier.
490-512 PR	Blank	Fill with blanks.

Record Name: Code RO - Employee Wage Record (Specific To Puerto Rico)#

Column	Description	Source
1-2	Record Identifier	Constant ‘RO’
3-11	Blank	Fill with blanks. Reserved for SSA use.
12-22 PR	Zero	Fill with zeroes
23-33	Uncollected Employee Tax on Tips (Codes A and B)	Combine the uncollected Social Security tax and the uncollected Medicare tax. No negative amounts. Right justify and zero fill. Derived from IDFDV Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
34-99 PR	Zero	Fill with zeroes
100-274 PR	Blank	Fill with blanks
275-285 PR	Wages Subject to Puerto Rico Tax	No negative amounts. Right justify and zero fill. For Puerto Rico employees only.
286-296 PR	Commissions Subject to Puerto Rico Tax	No negative amounts. Right justify and zero fill. For Puerto Rico employees only.
297-307 PR	Allowances Subject to Puerto Rico Tax	No negative amounts. Right justify and zero fill. For Puerto Rico employees only.
308-318 PR	Tips Subject to Puerto Rico Tax	SNo negative amounts. Right justify and zero fill. For Puerto Rico employees only.
319-329 PR	Total Wages, Commissions, Tips, and Allowances Subject to Puerto Rico Tax	No negative amounts. Right justify and zero fill. For Puerto Rico employees only.
330-340 PR	Puerto Rico Tax Withheld	No negative amounts. Right justify and zero fill. For Puerto Rico employees only.
341-351 PR	Government Retirement Fund	No negative amounts. Right justify and zero fill. For Puerto Rico employees only.
352-362 PR	Blank	Fill with blanks
363-384 PR	Zero	Fill with zeroes
385-512	Blank	Fill with blanks

Record Name: Code RS - State Record (Specific To Puerto Rico)#

Position	Description	Source
1-2	Record Identifier	Constant "RS"
3-4 PR	State Code	Fill with zeroes
5-9 PR	Taxing Entity Code	Fill with zeroes
10-18	Social Security Number	Enter the employee's social security number as shown on the original/replacement SSN card issued by SSA. 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	Enter the employee's first name as shown on the social security card. Left justified and fill with blanks Derived from IDFDV Field Identifier: ‘W2-EE-FIRST-NAME’
34-48	Employee Middle Name or Initial	If applicable, enter the employee's middle name or initial as shown on the social security card. Left justified and fill with blanks. Otherwise, fill with blanks. Derived from IDFDV Field Identifier: ‘W2-EE-MIDDLE’
49-68	Employee Last Name	Enter the employee's last name as shown on the social security card. Left justified and fill with blanks Derived from IDFDV Field Identifier: ‘W2-EE-LAST-NAME’
69-72	Employee Suffix	If applicable, enter the employee's alphabetic suffix. For example: SR, JR. Left justified and fill with blanks. Otherwise, fill with blanks Derived from IDFDV Field Identifier: ‘W2-EE-SUFFIX’
73-94	Employee Location Address	Enter the employee's location address (Attention, Suite, Room Number, etc.). Left justified and fill with blanks. Derived from IDFDV Field Identifier: ‘W2-EE-LOCN-ADDR’
95-116	Employee Delivery Address	Enter the employee's delivery address. Left justified and fill with blanks. Derived from IDFDV Field Identifier: ‘W2-EE-DELIV-ADDR’
117-138	Employee City	Enter the employee's city. Left justified and fill with blanks. Derived from IDFDV Field Identifier: ‘W2-EE-CITY’
139-140	Employee State Abbreviation	Enter the employee's state or commonwealth/territory. Use a postal abbreviation. For a foreign address, fill with blanks Derived from IDFDV Field Identifier: ‘W2-EE-STATE’
141-145	Employee ZIP Code	Enter the employee's zip code. For a foreign address, fill with blanks. Derived from IDFDV Field Identifier: ‘W2-EE-ZIP’
146-149	Employee ZIP Code Extension	Enter the employee's 4 digit extension of the zip code. If not applicable, fill with blanks. Derived from IDFDV Field Identifier: ‘W2-EE-ZIP-EXT’
150 PR	Payment for Services Rendered by a Qualified Physician Indicator	If remuneration includes payments to the employee for Services rendered by a qualified physician under Act 14-2017 enter “1”, otherwise fill with a blank.
151 PR	Payment for Domestic Services Indicator	If remuneration includes payments to the employee for Domestic services enter “1’”, otherwise fill with a blank.
152 PR	Payment for Other Services Indicator	If remuneration includes payments to the employee for Other services enter “1”, otherwise fill with a blank.
153-192 PR	Payment for Other Services Concept Description	If “1” is entered for Payment for Other Services Indicator field, use this field to indicate the payment concept.
193 PR	Payment for Services Rendered in Agricultural Labor Indicator	If remuneration includes payments to the employee for Services rendered in agricultural labor enter “1”, otherwise fill with a blank
194 PR	Payment for Services Rendered by a Minister of a Church or by a Member of a Religious Order Indicator	If remuneration includes payments for Services rendered by a minister of a church or by a member of a religious order enter “1”, otherwise fill with a blank.
195-205	Charitable Contributions	Derived from IDFDV Field Identifier: ‘W2-PR-DONATION’
206-216	Contributions to Save and Double Your Money Program	Enter the amount shown in box 6 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-SAVE-PROGRAM’
217-231 PR	Zero	Fill with zeroes
232-242 PR	Exempt Salaries B	Enter the amount shown in box 18 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill.
243-244 PR	Exempt Salaries B Code	Enter one single Code A, B, C, D, G, H or I. For two codes enter AB, BG, AG, AH, BH or GH. If you need to report code E or F, you must do so in box 16. A Code is required if an amount is reported in box 18 (shown in box 18 of Form 499R-2/W2PR). For combined Codes, use box 16 or 17. Do not repeat the same Code in any field. If not applicable, fill with blanks
245-273 PR	Blank	Fill with blanks
274-307 PR	Zero	Fill with zeroes
308 PR	Blank	Fill with blanks
309-330	Zero	Fill with zeroes
331-347	Blank	Fill with blanks
348-355	Cease of Operations Date	If you have terminated your business during this tax year, enter the month, day and 4 digit year. Example: 013120YY. Right justified and zero fill Derived from IDFDV Field Identifier: ‘W2-ER-CEASE-DATE’
356-364 PR	Control Number	Enter a unique control number of 9 digits for Form 499R-2/W-2PR. Do not use sequence between 900000000 to 999999999. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-ER-CONTROL-NUM’
365-375 PR	Blank	Fill with blanks
376-386	Contributions to Qualified Plans (CODA PLANS)	Enter the amount shown in box 15 of Form 499R-2/W-2PR. This amount should NOT EXCEED $25,000 for Tax Year 2019. No negative amount. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-CODA-PLANS’
387-397	Reimbursed Expenses and Fringe Benefits	Enter the amount shown in box 12 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-REIMB-EXPENSES’
398-403	Blank	Fill with blanks
404-414	Uncollected Social Security Tax on Tips	Enter the amount shown in box 25 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-UNC-SS-TAX’
415-425	Uncollected Medicare Tax on Tips	Enter the amount shown in box 26 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-UNC-MC-TAX’
426-430	Specialist’s Register Number	If you are a Returns, Declarations or Refund Claims Specialist, enter the Register Number assigned by the Tax Practitioner and Education Division of the Department of the Treasury. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-SP-REG-NUM’
431-441	Exempt Salaries	Enter the amount shown in box 16 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-EXM-SALARY’
442 PR	Exempt Salaries Code	Enter one single Code A, B, C, D, E F, G, H or I where it is required if an amount is reported in box 16 (shown in box 16 of Form 499R-2/W-2PR). For combined Codes, use box 17 or 18. Do not repeat the same Code in any field. If not applicable, fill with a blank. Derived from IDFDV Field Identifier: ‘W2-PR-EXM-CODE’
443-449 PR	Blank	Fill with blanks
450-487 PR	Supplemental Data 2	To be defined by user
488-498 PR	Exempt Salaries A	Enter the amount shown in box 17 of Form 499R-2/W-2PR. No negative amount. Right justified and zero fill.
499 PR	Exempt Salaries Code A	Enter one single Code A, B, C, D, G, H or I. If you need to report code E or F, you must do so in box 16. A Code is required if an amount is reported in box 17 (shown in box 17 of Form 499R-2/W-2PR). For combined Codes, use box 16 or 18. Do not repeat the same Code in any field. If not applicable, fill with a blank.
500 PR	Blank	Fill with blanks
501-508 PR	Date of Birth	Enter the Date of Birth shown in box 1 of Form 499R-2/W-2PR. Format is YYYYMMDD. If Code E is used in box 16 or 17, this field is required. No negative amount. Right justified and zero fill.
509-512 PR	Blank	Fill with blanks

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 (Specific To Puerto Rico)#

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 Right justified and zero fill.
10-39 PR	Zero	Fill with zeroes
40-54	Social Security Wages	Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-SSN-WAGE’
55-69	Social Security Tax Withheld	Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-SSN-TAX’
70-84	Medicare Wages and Tips	Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). Right justified and zero fill. The amount in this field must be equal or exceed the sum in the fields for Social Security Wages and Social Security Tips. Derived from IDFDV Field Identifier: ‘W2-MEDI-WAGE’
85-99	Medicare Tax Withheld	Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-MEDI-TAX’
100-114	Social Security Tips	Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-SSN-TIP’
115-294	Zero	Fill with zeroes
295-309	Cost of Employer-Sponsored Health Coverage	Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-CODE-DD’
310-399 PR	Zero	Fill with zeroes
400-414 PR	Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement	Enter the total for all Employee Records (RW) reported since the last Employer Record (RE). Right justify and zero fill.
415-512 PR	Blank	Fill with blanks. Reserved for SSA use.

Record Name: Code RU - Total Record (Specific To Puerto Rico)#

Column	Description	Source
1-2	Record Identifier	Constant "RU"
3-9	Number of RO Records	Total number of "RO" records reported since last "RE" record. Right justify and zero fill.
10-24 PR	Zero	Fill with zeroes
25-39	Uncollected Employee Tax on Tips (Code A and B)	Total of all "RO" records since last "RE" record. Right justify and zero fill. Derived from IDFDV Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’
40-129 PR	Zero	Fill with zeroes
130-354 PR	Blank	Fill with blanks.
355-369	Wages Subject to Puerto Rico Tax	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
370-384	Commissions Subject to Puerto Rico Tax	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
385-399	Allowances Subject to Puerto Rico Tax	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
400-414	Tips Subject to Puerto Rico Tax	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
415-429	Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
430-444	Puerto Rico Tax Withheld	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
445-459	Retirement Fund Annual Contributions	Total of all "RO" records since last "RE" record. Right justify and zero fill. For Puerto Rico employees only.
460-489 PR	Zero	Fill with zeroes
490-512	Blank	Fill with blanks. Reserved for SSA use.

Record Name: Code RV – State Total Record (Specific To Puerto Rico)#

Position	Description	Source
1-2	Record Identifier	Constant "RV"
3-12	Employer Phone Number	Enter the employer phone number, such as "7879999999". Otherwise, fill with zeros Derived from IDFDV Field Identifier: ‘W2-ER-CTAC-PHONE’
13-32 PR	Blank	Fill with blanks
33-47	Reimbursed Expenses and Fringe Benefits	Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-REIMB-EXPENSES’
48-62	Contributions to Qualified Plans (CODA PLANS)	Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-CODA-PLANS’
63-77	Exempt Salaries	The sum of the Exempt Salaries field (Box 16), (RE State Record, positions 431- 441), Exempt Salaries A field (Box 17), (RS State Record, positions 488-498) and Exempt Salaries B field (Box 18), (RS State Record, positions 232-242). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-EXM-SALARY’
78-92	Uncollected Social Security Tax	Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-UNC-SS-TAX’
93-107	Uncollected Medicare Tax on Tips	Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-UNC-MC-TAX’
108-122	Charitable Contributions	Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-DONATION’
123-137	Contributions to Save and Double Your Money Program	Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). Right justified and zero fill. Derived from IDFDV Field Identifier: ‘W2-PR-SAVE-PROGRAM’
138-512 PR	Blank	Fill with blanks.

Record Name: Code RF - Final Record (Same as Federal Record)#

Notes#

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