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

!!State Media Magnetic Media Reporting - SSA EFW2 File Format

!Record Name: Code RO - Employee Wage Record 

||Column||Description||Source
|1-2|Record Identifier|Constant ‘RO’
|3-11|Blank|
|12-22|Allocated Tips|Derived from [IDFDV] Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)
|23-33|Uncollected Employee Tax on Tips|A combination of the 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)
|89-99|Income Under a Nonqualified Deferred Compensation Plan That Fails to Satisfy Section 409A (Code Z)|No negative amounts. \\Right justify and zero fill.
|100-110|Blank|Fill with blanks.  Reserved for SSA use.
|111-121|Designated Roth Contributions Under a Governmental Section 457(b) Plan )(Code EE)|No negative amounts. \\Right justify and zero fill.
|122-132|Income from Qualified Grants Under Section 83(i) (Code GG)|No negative amounts. \\Right justify and zero fill.
|133-143|Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year (Code HH)|No negative amounts. \\Right justify and zero fill.
|144-274|Blank|Fill with blanks.  Reserved for SSA use.
;Location 275 to 351: For Puerto Rico employees only.
|275-285|Wages Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill.\\__For Puerto Rico employees only.__
|286-296|Commissions Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill.\\__For Puerto Rico employees only.__
|297-307|Allowances Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill.\\__For Puerto Rico employees only.__
|308-318|Tips Subject to Puerto Rico Tax|SNo negative amounts. \\Right justify and zero fill.\\__For Puerto Rico employees only.__
|319-329|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|Puerto Rico Tax Withheld|No negative amounts. \\Right justify and zero fill.\\__For Puerto Rico employees only.__
|341-351|Retirement Fund Annual Contributions Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill.\\__For Puerto Rico employees only.__
|352-362|Blank|Fill with blanks.  Reserved for SSA use.

;Location 363 to 384: For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees only.
||Column||Description||Source
|363-373|Total Wages, Tips and Other Compensation subject to Virgin Islands, American Samoa, Guam, or Northern Mariana Islands Income Tax|No negative amounts. \\Right justify and zero fill.
|374-384|Virgin Islands, American Samoa, Guam, or Northern Mariana Islands Income Tax Withheld|No negative amounts. \\Right justify and zero fill.
|385-512|Blank|Fill with blanks.  Reserved for SSA use.