State Media Magnetic Media Reporting - SSA EFW2 File Format#
Record Name: Code RO #
| 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) |
| 89-264 | Blank |
- Location 265 to 362
- For Puerto Rico employees only.
| Column | Description | Source |
|---|---|---|
| 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
- For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
| Column | Description | Source |
|---|---|---|
| 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 | Blank |
