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 #
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RU" |
| 3-9 | Number of RO Records | Total number of code "RO" records reported since last code "RE" record. Right justify and zero fill. |
| 10-24 | Allocated Tips | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Maraina Islands employees. Derived from IDFDV Field Identifier: ‘W2-ALLOC-TIP’, |
| 25-39 | Uncollected Employee Tax on Tips (Code A and B) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. Derived from IDFDV Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’, |
| 40-54 | Medical Savings Account (Code R) | total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico or Northern Maraina Islands employees. Derived from IDFDV Field Identifier: ‘W2-CODE-R’, |
| 55-69 | Simple Retirement Account (Code S) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico employees. Derived from IDFDV Field Identifier: ‘W2-CODE-S’, |
| 70-84 | Qualified Adoption Expenses (Code T) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico or Northern Maraina Islands employees. Derived from IDFDV Field Identifier: ‘W2-CODE-T’, |
| 85-99 | Uncollected SSA tax or RRTA Tax on Cost of Group Term Life Insurance over $50,000 (Code M) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico employees. Derived from IDFDV Field Identifier: ‘W2-CODE-M’, |
| 100-114 | Uncollected Medicare Tax on Cost of Group Term Life Insurance over $50,000 (Code N) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico employees. Derived from IDFDV Field Identifier: ‘W2-CODE-N’, |
| 115-129 | Income Under a nonqualified Deferred Compensation Plan That Fails to Satisfy Section 409A (Code Z) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico or Northern Maraina Islands employees. |
| 130-144 | Blank | Fill with blanks. Reserved for SSA use. |
| 145-159 | Designated Roth Contributions Under a Governmental Section 457(b) Plan (Code EE) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _Does not apply to Puerto Rico or Northern Maraina Islands employees. |
| 160-174 | Income from Qualified Equity Grants Under Section 83(i) (Code GG) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. |
| 175-189 | Aggregate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year (Code HH) | Total of all code "RO" records since last "RE" record. Right justify and zero fill. |
| 190-354 | Blank | Fill with blanks. Reserved for SSA use. |
| 355-369 | Wages Subject to Puerto Rico Tax | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 370-384 | Commissions Subject to Puerto Rico Tax | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 385-399 | Allowances Subject to Puerto Rico Tax | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 400-414 | Tips Subject to Puerto Rico Tax | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 415-429 | Total Wages, Commissions, Tips and Allowances subject to Puerto Rico Tax | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 430-444 | Puerto Rico Tax Withheld | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 445-459 | Retirement Fund Annual Contributions | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Puerto Rico employees only. |
| 460-474 | Total Wages, Tips and Other Compensation subject to Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Virgin Islands, Guam, American Samoa or Northern Mariana Islands employees only. |
| 475-489 | Virgin Islands, Guam, American Samoa, or Northern Mariana Islands Income Tax Withheld | Total of all code "RO" records since last "RE" record. Right justify and zero fill. _For Virgin Islands, Guam, American Samoa or Northern Mariana Islands employees only. |
| 490-512 | Blank | Fill with blanks. Reserved for SSA use. |
