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

!!State Media Magnetic Media Reporting - SSA EFW2 File Format

!Record Name: Code RW - Employee Wage Record 


||Column||Description||Source
|1-2|Record Identifier|Constant "RW"
|3-11|Social Security Number|Required. \\ Enter the employee's SSN. \\If an invalid SSN is encountered, this field is filled with zeros.  \\Derived from the ‘W2-EE-SSN’ (seq 2500) [IDFDV] Field Identifier.
|12-26|Employee First Name|Required. \\ Enter the employee's first name.  \\Left justify and fill with blanks.  \\Derived from the ‘W2-EE-FIRST-NAME’ (seq 2510) [IDFDV] Field Identifier.
|27-41|Employee Middle Name or Initial|If applicable, enter the employee's middle name or initial.  \\Left Justify and fill with blanks.  Otherwise, fill with blanks.  \\Derived from the ‘W2-EE-MIDDLE’ (seq 2520) [IDFDV] Field Identifier.
|42-61|Employee Last Name|Required. \\ Enter the employee's last name.  \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-LAST-NAME’ (seq 2530) [IDFDV] Field Identifier.
|62-65|Employee Suffix|If applicable, enter the employee's alphabetic suffix. \\ Left justify and fill with blanks.  Otherwise, fill with blanks. \\Derived from the ‘W2-EE-SUFFIX’ (seq 2540) [IDFDV] Field Identifier.
|66-87|Employee Location Address|Enter the employee's location address (Attention, Suite, Room Number, etc.)  \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-LOCN-ADDR’ (seq 2600) [IDFDV] Field Identifier.
|88-109|Employee Delivery Address|Enter the employee's delivery address (Street or Post Office Box). \\Left justify and fill with blanks. \\Derived from the ‘W2-EE-DELIV-ADDR’ (seq 2610) [IDFDV] Field Identifier.
|110-131|Employee City|Enter the employee's City. \\Left justify and fill with blanks.  \\Derived from the ‘W2-EE-CITY’ (seq 2620) [IDFDV] Field Identifier.
|132-133|Employee State Abbreviation|Enter the employee's State or commonwealth/territory.  For a foreign address, fill with blanks.  \\Derived from the ‘W2-EE-STATE’ (seq 2630) [IDFDV] Field Identifier.
|134-138|Employee ZIP Code|Enter the employee's ZIP code. \\ For a foreign address, fill with blanks. \\Derived from the ‘W2-EE-ZIP’ (seq 2640) [IDFDV] Field Identifier.
|139-142|Employee ZIP Code Extension|Enter the employee's four-digit ZIP code extension.  If not applicable, fill with blanks. \\Derived from the ‘W2-EE-ZIP-EXT’ (seq 2650) [IDFDV] Field Identifier.
|143-147|Blank|Fill with blanks.  Reserved for SSA use.
|148-170|Employee Foreign State/Province|If applicable, enter the employee's foreign State/Province. \\ Left justify and fill with blanks. Otherwise, fill with blanks. \\Derived from the ‘W2-EE-F-STATE’ (seq 2660) [IDFDV] Field Identifier.
|171-185|Employee Foreign Postal Code|If applicable, enter the employee's foreign postal code.  \\Left justify and fill with blanks. Otherwise, fill with blanks. \\Derived from the ‘W2-EE-F-POSTAL’ (seq 2670) [IDFDV] Field Identifier.
|186-187|Employee Country Code|If one of the following applies, fill with blanks: \\ \\* One of the 50 States of the U.S.A. \\* District of Columbia \\* Military Post Office (MPO) \\* American Samoa \\* Guam \\* Northern Mariana Islands \\* Puerto Rico \\* Virgin Islands \\ \\Otherwise, enter the applicable Country Code. \\ Derived from the ‘W2-EE-COUNTRY’ (seq 2680) [IDFDV] Field Identifier.
|188-198|Wages, Tips and Other Compensation|No negative amounts. \\ Right justify and zero fill. \\Derived from the ‘W2-FIT-WAGE’ (seq 3000) [IDFDV] Field Identifier. \\ \\__Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.__  
|199-209|Federal Income Tax Withheld|No negative amounts.  \\Right justify and zero fill. \\Derived from the ‘W2-FIT-TAX’ (seq 3010) [IDFDV] Field Identifier. \\ \\__Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.__ 
|210-220|Social Security Wages|No negative amounts.  \\Right justify and zero fill. \\Derived from the ‘W2-SSN-WAGE’ (seq 3020) [IDFDV] Field Identifier. \\ \\Zero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is __'Q-MGQE' or 'X-Railroad'.__ \\ \\If Employment Code is __'H-Household'__ and the tax year is 1994 or later, the __sum__ of this field and the Social Security Tips field must be __equal to or greater than__ the annual Household minimum for the tax year being reported.  Otherwise, reports zeros.  \\ \\ The __sum of__ this field and the Social Security Tips field should __not__ exceed the annual maximum Social Security wage base for the tax year being reported.
|221-231|Social Security Tax Withheld|No negative amounts. \\ Right justify and zero fill. \\Derived from the ‘W2-SSN-TAX’ (seq 3030) [IDFDV] Field Identifier. \\ \\Zero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is __'Q-MGQE' or 'X-Railroad'.__  \\ \\ If the Employement Code is __not 'Q-MGQE' or 'X-Railroad'__ and the amount in this field is greater than zero, then the Social Security Wages field and/or the Social Security Tips field must be greater than zero.
|232-242|Medicare Wages and Tips|No negative amounts.  \\Right justify and zero fill. \\Derived from the ‘W2-MEDI-WAGE’ (seq 3040) [IDFDV] Field Identifier.  \\ \\Zero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is __'X-Railroad'.__ \\ \\If Employment Code is __'H-Household'__ and the tax year is 1994 or later, this field must be __equal to or greater than__ the annual Household minimum for the tax year being reported.  Otherwise, fill with zeros.  
|243-253|Medicare Tax Withheld|No negative amounts. \\ Right justify and zero fill. \\Derived from the ‘W2-MEDI-TAX’ (seq 3050) [IDFDV] Field Identifier.  Zero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is __'X-Railroad'.__
|254-264|Social Security Tips|No negative amounts. \\ Right justify and zero fill. \\Derived from the ‘W2-SSN-TIP’ (seq 3060) [IDFDV] Field Identifier. \\ \\\\ Zero fill if the Employment Code reported in position 219 of the preceeding RE (Employer_ Record is __'Q-MGQE' or 'X-Railroad'.__ \\ \\The __sum__ of this field and the Social Security Wages field should __not__ exceed the Social Security wage base for the tax year being reported.  Otherwise, reports zeros. \\ \\If Employment Code is __'H-Household'__ and the tax year is 1994 or later, the __sum__ of this field and the Social Security Wages field must be __equal to or greater than__ the annual Household minimum for the tax year being reported. Otherwise, report zeros.
|265-275|Blank|Fill with blanks.  Reserved for SSA use.
|276-286|Dependent Care Benefits|No negative amounts.  \\Right justify and zero fill. \\Derived from the ‘W2-DEP-CARE’ (seq 3090) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.__  
|287-297|Deferred Compensation Contributions to Section 401(k) (Code D)|No negative amounts.  \\Right justify and zero fill. \\ Derived from the ‘W2-CODE-D’ (seq 4030) [IDFDV] Field Identifier. \\__Does not apply to Puerto Rico employees.__
|298-308|Deferred Compensation Contributions to Section 403(b) (Code E)|No negative amounts.  \\Right justify and zero fill.  \\Derived from the ‘W2-CODE-E’ (seq 4040) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico employees.__ 
|309-319|Deferred Compensation Contributions to Section 408(k)(6) (Code F)|No negative amounts. \\ Right justify and zero fill.  \\Derived from the ‘W2-CODE-F’ (seq 4050) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico employees.__ 
|320-330|Deferred Compensation Contributions to Section 457(b) (Code G)|No negative amounts. \\ Right justify and zero fill.  \\Derived from the ‘W2-CODE-G’ (seq 4060) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico employees.__ 
|331-341|Deferred Compensation Contributions to Section 501(c)(18)(D) (Code H)|No negative amounts. \\ Right justify and zero fill. \\Derived from the ‘W2-CODE-H’ (seq 4070) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico employees.__ 
|342-352|Blank|Fill with blanks. Reserved for SSA use.
|353-363|Nonqualified Plan Section 457 Distributions or Contributions|No negative amounts. \\ Right justify and zero fill.\\  Derived from the ‘W2-NQUAL-457’ (seq 3102) [IDFDV] Field Identifier. \\__Does not apply to Puerto Rico employees.__ 
|364-374|Employer Contributions to a Health Savings Account (Code W)|No negative amounts. \\ Right justify and zero fill.  \\Derived from the ‘W2-CODE-W’ (seq 4190) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico or Northern Mariana Islands employees.__
|375-385|Nonqualified Plan Not Section 457 Distributions or Contributions|No negative amounts. \\ Right justify and zero fill. \\Derived from the ‘W2-NQUAL-N457’ (seq 3104) [IDFDV] Field Identifier. \\__Does not apply to Puerto Rico employees.__
|386-396|Nontaxable Combat Pay (Code Q)|No negative amounts. \\ Right justify and zero fill. \\ __Does not apply to Puerto Rico or Northern Mariana Islands employees.__  
|397-407|Blank|Fill with blanks.  Reserved for SSA use.
|408-418|Employer Cost of Premiums for Group Term Life Insurance Over $50,000 (Code C)|No negative amounts.  \\Right justify and zero fill.  \\Derived from the ‘W2-CODE-C’ (seq 4020) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico employees.__
|419-429|Income from the Exercise of Non-Statutory Stock Options (Code V)|No negative amounts.  \\Right justify and zero fill. \\Derived from the ‘W2-CODE-V’ (seq 4180) [IDFDV] Field Identifier. \\ __Does not apply to Puerto Rico employees.__ 
|430-440|Deferrals Under a Section 409A Non-Qualified Deferred Compensation Plan (Code Y)|No negative amounts. \\ Right justify and zero fill. \\ __Does not apply to Puerto Rico or Northern Mariana Islands employees.__ 
|441-451|Designated Roth Contributions to a Section 401 (k) Plan (Code AA)|No negative amounts. \\ Right justify and zero fill. \\ __Does not apply to Puerto Rico employees.__
|452-462|Designated Roth Contributions to a Section 403 (b) Salary Reduction Agreement (Code BB)|No negative amounts.  \\Right justify and zero fill. \\ __Does not apply to Puerto Rico employees.__
|463-473|Cost of Employer-Sponsored Health Coverage (Code DD)|No negative amounts.  \\Right justify and zero fill. \\ __Does not apply to Puerto Rico or Northern Mariana Islands employees.__  
|474-484|Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF)|No negative amounts. \\ Right justify and zero fill.
|485|Blank|Fill with blanks.  Reserved for SSA use.
|486|Statutory Employee Indicator|Enter "1" for statutory employee.  Otherwise, enter "0" (zero).  \\Derived from the ‘W2-STAT-EE’ (seq 6000) [IDFDV] Field Identifier.
|487|Blank|Fill with blanks.  Reserved for SSA use.
|488|Retirement Plan Indicator|Enter "1" for a retirement plan.  Otherwise, enter "0" (zero).  \\ Derived from the ‘W2-RETIRE-PLAN’ (seq 6020) [IDFDV] Field Identifier.
|489|Third-Party Sick Pay Indicator|Enter "1" for a sick pay indicator.  Otherwise, enter "0" (zero). Derived from the ‘W2-3PARTY-SICK’ (seq 6060) [IDFDV] Field Identifier.
|490-512|Blank|Fill with blanks.  Reserved for SSA use.