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) | |
| 100-110 | Blank | Fill with blanks. Reserved for SSA use. |
| 111-121 | Designated Roth Contributions Under a Governmental Section 457(b) Plan )(Code EE) | |
| 122-132 | Income from Qualified Grants Under Section 83(i) (Code GG) | |
| 133-143 | Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year (Code HH) | |
| 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. |
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