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

State Media Magnetic Media Reporting - SSA EFW2 File Format#

Record Name: Code RU - Total Record (Optional, Same as the Federal Code RU)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RU"
3-9Number of RO RecordsTotal number of code "RO" records reported since last code "RE" record
10-24Allocated TipsDerived from IDFDV Field Identifier: ‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record
25-39Uncollected Employee Tax on TipsDerived from IDFDV Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’, total of all code "RO" records since last "RE" record
40-54Medical Savings AccountDerived from IDFDV Field Identifier: ‘W2-CODE-R’, total of all code "RO" records since last "RE" record
55-69Simple Retirement AccountDerived from IDFDV Field Identifier: ‘W2-CODE-S’, total of all code "RO" records since last "RE" record
70-84Qualified Adoption ExpensesDerived from IDFDV Field Identifier: ‘W2-CODE-T’, total of all code "RO" records since last "RE" record
85-99Uncollected SSA tax on Group Ins > 50000Derived from IDFDV Field Identifier: ‘W2-CODE-M’, total of all code "RO" records since last "RE" record
100-114Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV Field Identifier: ‘W2-CODE-N’, total of all code "RO" records since last "RE" record
115-354Blank
355-369Wages Subject to Puerto Rico TaxStored as zeroes
370-384Commissions Subject to Puerto Rico TaxStored as zeroes
385-399Allowances Subject to Puerto Rico TaxStored as zeroes
400-414Tips Subject to Puerto Rico TaxStored as zeroes
415-429Total Wages, commissions, tips, and allowances subject to Puerto Rico TaxStored as zeroes
430-444Puerto Rico Tax WithheldStored as zeroes
445-459 Retirement Fund Subject to Puerto Rico TaxStored as zeroes
460-474Total wages, tips and other compensation subject to Virgin Islands income taxStored as zeroes
475-489Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax WithheldStored as zeroes
490-512Blank