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 #

ColumnDescriptionSource
1-2Record IdentifierConstant ‘RO’
3-11Blank
12-22Allocated TipsDerived from IDFDV Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)
23-33Uncollected Employee Tax on TipsA 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)
34-44Medical Savings AccountDerived from IDFDV Field Identifier: ‘W2-CODE-R’ (seq 4150)
45-55Simple Retirement AccountDerived from IDFDV Field Identifier: ‘W2-CODE-S’ (seq 4160)
56-66Qualified Adoption ExpensesDerived from IDFDV Field Identifier: ‘W2-CODE-T’ (seq 4170)
67-77Uncollected SSA tax on Group Ins > 50000Derived from IDFDV Field Identifier: ‘W2-CODE-M’ (seq 4110)
78-88Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV Field Identifier: ‘W2-CODE-N’ (seq 4120)
89-99Income Under a Nonqualified Deferred Compensation Plan That Fails to Satisfy Section 409A (Code Z)
100-110BlankFill with blanks. Reserved for SSA use.
111-121Designated Roth Contributions Under a Governmental Section 457(b) Plan )(Code EE)
122-132Income from Qualified Grants Under Section 83(i) (Code GG)
133-143Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year (Code HH)
144-274BlankFill with blanks. Reserved for SSA use.
Location 275 to 351
For Puerto Rico employees only.
275-285Wages Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
286-296Commissions Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
297-307Allowances Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
308-318Tips Subject to Puerto Rico TaxSNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
319-329Total Wages, commissions, tips, and allowances subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
330-340Puerto Rico Tax WithheldNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
341-351Retirement Fund Annual Contributions Subject to Puerto Rico TaxNo negative amounts.
Right justify and zero fill.
For Puerto Rico employees only.
352-362BlankFill with blanks. Reserved for SSA use.
Location 363 to 384
For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees only.
ColumnDescriptionSource
363-373Total Wages, Tips and Other Compensation subject to Virgin Islands, American Samoa, Guam, or Northern Mariana Islands Income TaxNo negative amounts.
Right justify and zero fill.
374-384Virgin Islands, American Samoa, Guam, or Northern Mariana Islands Income Tax WithheldNo negative amounts.
Right justify and zero fill.
385-512BlankFill with blanks. Reserved for SSA use.
This particular version was published on 26-Nov-2021 10:22 by mmcfarland.Top