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The SSA EFW2 Format (Record RE) for Annual and Quarterly Reporting

Record Name: Code RE - Employer Record#

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	Terminiating 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 submiited 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	Kind of Employer	Required. Enter the appropriate kind of employer: * F = Federal Government * State/local non-501c * T = 501c non-government * Y = State/local 501c * N = None apply NOTE: Leave blank if the tax jurisdiction Code in position 220 of the RE (Employer) Records is "P" (Puerto Rico).
175-178	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).
222-248	Employer Contact Name	Enter the name of the employer's contact. Left justify and fill with blanks.
249-263	Employer Contact Phone Number	Enter the employer's contact telephone number with numeric values only (including area code). Do not use any special characters. Left justify and fill with blanks.
264-268	Employer Contact Phone Extension	Enter the employer's contact telephone extension with numeric values only. Do not use any special characters. Left justify and fill with blanks.
269-278	Employer Contact Fax Number	If applicable, enter the employer's contact fax number with numeric values only (including area code). Do not use any special characters. Otherwise, fill with blanks. _For US and US Territories only.
279-318	Employer Contact E-Mail/Internet	Enter the employer's contact e-mail/internet address.
319-512	Blank	Fill with blanks. Reserved for SSA use.