Submitting W-2 Copy A to SSA (EFW2 Format)#
The EFW2 Format is used for 2011 Annual and Quarterly Reporting.
Record Name: Code RA – Submitter Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RA" |
| 3-11 | Submitter’s Employer ID number (EIN) Numeric only | Derived from IDFDV, Field Identifier: ‘SUB-ER-EIN’ |
| 12-19 | User Identification (User ID) | Derived from IDFDV, Field Identifier: ‘SUB-USER-ID’ |
| 20-23 | Software Vendor Code | Derived from IDFDV, Seq# 1035 Field Identifier: ‘SUB-VENDOR’ This optional Vendor Code will not be provided, if the users do not have a Vendor Code, leave this blank |
| 24-28 | Blank | |
| 29 | Resub Indicator | Derived from IDFDV, Field Identifier: ‘SUB-RESUB-IND’ |
| 30-35 | Resub WFID | Derived from IDFDV, Field Identifier: ‘SUB-RESUB-WFID’ |
| 36-37 | Software Code | Derived from IDFDV, Field Identifier: ‘SUB-SOFTWARE’ |
| 38-94 | Company Name | Derived from IDFDV, Field Identifier: ‘SUB-COMP-NAME’ |
| 95-116 | Location Address | Derived from IDFDV, Field Identifier: ‘SUB-COMP-LOCN’ |
| 117-138 | Delivery Address | Derived from IDFDV, Field Identifier: ‘SUB-COMP-DELIV’ |
| 139-160 | Company City | Derived from IDFDV, Field Identifier: ‘SUB-COMP-CITY’ |
| 161-162 | Company State Abbreviation | Derived from IDFDV, Field Identifier: ‘SUB-COMP-STATE’ |
| 163-167 | Company ZIP Code | Derived from IDFDV, Field Identifier: ‘SUB-COMP-ZIP’ |
| 168-171 | Company ZIP Code extension | Derived from IDFDV, Field Identifier: ‘SUB-COMP-ZIP-EXT’ |
| 172-176 | Blank | |
| 177-199 | Company Foreign State/Province | Derived from IDFDV, Field Identifier: ‘SUB-COMP-F-STATE’ |
| 200-214 | Company Foreign Postal Code | Derived from IDFDV, Field Identifier: ‘SUB-COMP-F-POST’ |
| 215-216 | Company Country Code | Derived from IDFDV, Field Identifier: ‘SUB-COMP-COUNTRY’ |
| 217-273 | Submitter Name | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-NAME’ |
| 274-295 | Submitter Location Address | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-LOCN’ |
| 296-317 | Submitter Delivery Address | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-DELIV’ |
| 318-339 | Submitter City | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-CITY’ |
| 340-341 | Submitter State Abbreviation | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-STATE’ |
| 342-346 | Submitter ZIP code | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-ZIP’ |
| 347-350 | Submitter ZIP code extension | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-ZIP-EXT’ |
| 351-355 | Blank | |
| 356-378 | Submitter Foreign State/Province | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-F-STATE’ |
| 379-393 | Submitter Foreign Postal Code | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-F-POST’ |
| 394-395 | Submitter Country Code | Derived from IDFDV, Field Identifier: ‘SUB-SUBM-COUNTRY’ |
| 396-422 | Contact Name | Derived from IDFDV, Field Identifier: ‘SUB-CONT-NAME’ |
| 423-437 | Contact Phone Number | Derived from IDFDV, Field Identifier: ‘SUB-CONT-TEL’ |
| 438-442 | Contact Phone Extension | Derived from IDFDV, Field Identifier: ‘SUB-CONT-TEL-EXT’ |
| 443-445 | Blank | |
| 446-485 | Contact E-mail | Derived from IDFDV, Field Identifier: ‘SUB-CONT-EMAIL’ |
| 486-488 | Blank | |
| 489-498 | Contact FAX | Derived from IDFDV, Field Identifier: ‘SUB-CONT-FAX’ |
| 499-499 | Preferred Method of Problem Notification Code | Derived from IDFDV, Field Identifier: ‘SUB-CONT-METH’ |
| 500-500 | Preparer Code | Derived from IDFDV, Field Identifier: ‘SUB-PREPARER’ |
| 501-512 | Blank |
Record Name: Code RE – Employer Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RE" |
| 3-6 | Tax year CCYY From user specified FROM-TO period converted to CCYY | |
| 7 | Agent Indicator Code | Derived from IDFDV, Field Identifier: ‘W2-ER-AGENT-IND’ |
| 8-16 | Employer/Agent EIN | System derived the applicable Federal reporting EIN, from IDGV or IDGR If on RPYEU selection screen the ‘Combined Fed Regist#’ toggle is ‘checked’, then this Employer/Agent EIN is retrieved from IDFDV, Field Identifier: ‘W2-ER-EIN’, otherwise the EIN is derived for every Code RE record |
| 17-25 | Agent for EIN | Derived from IDFDV, Field Identifier: ‘W2-ER-FOR-EIN’ |
| 26 | Terminating Business Indicator | Derived from IDFDV, Field Identifier: ‘W2-ER-TERM-BUS’ |
| 27-30 | Establishment Number | Derived from IDFDV, Field Identifier: ‘W2-ER-ESTAB’ |
| 31-39 | Other EIN | Derived from IDFDV, Field Identifier: ‘W2-ER-OTHER-EIN’ |
| 40-96 | Employer Name | Derived from IDFDV, Field Identifier: ‘W2-ER-NAME’ |
| 97-118 | Employer Location Address | Derived from IDFDV, Field Identifier: ‘W2-ER-LOCN-ADDR’ |
| 119-140 | Employer Delivery Address | Derived from IDFDV, Field Identifier: ‘W2-ER-DELIV-ADDR’ |
| 141-162 | Employer City | Derived from IDFDV, Field Identifier: ‘W2-ER-CITY’ |
| 163-164 | Employer State Abbreviation | Derived from IDFDV, Field Identifier: ‘W2-ER-STATE’ |
| 165-169 | Employer ZIP Code | Derived from IDFDV, Field Identifier: ‘W2-ER-ZIP’ |
| 170-173 | Employer ZIP Code Extension | Derived from IDFDV, Field Identifier: ‘W2-ER-ZIP-EXT’ |
| 174-174 | Kind of Employer | Derived from IDFDV, Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120) |
| 175-178 | Blank | |
| 179-201 | Employer Foreign State/Province | Derived from IDFDV, Field Identifier: ‘W2-ER-F-STATE’ |
| 202-216 | Employer Foreign Postal Code | Derived from IDFDV, Field Identifier: ‘W2-ER-F-POSTAL’ |
| 217-218 | Employer Country Code | Derived from IDFDV, Field Identifier: ‘W2-ER-COUNTRY’ If Field Identifier: ‘W2-ER-COUNTRY’ = ‘USA’, then this field is blank. Otherwise, this is a Foreign Country Code and the Field Identifier: ‘W2-ER-COUNTRY’ is already retrieved from IDCO UDF ‘ISO COUNTRY CODE’ with the two character ISO Country Code. Note that Field Identifier: ‘W2-ER-F-COUNTRY’ is used for printing on W2 Form, this identifier can specify to use the NAME or ISO or leave blank. If Field Identifier: ‘W2-ER-F-COUNTRY’ = ‘NAME’, then the Country Name is printed If Field Identifier: ‘W2-ER-F-COUNTRY’ = ‘ISO’, then the ISO Country Code is printed If Field Identifier: ‘W2-ER-F-COUNTRY’ = blank, then the IDCO Country Code is printed. |
| 219 | Employment Code | From IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then the employee is classified as Employment Type ‘Q’ for W2 reporting Otherwise, the W2 Type of employment is derived from IDGR Registration tab ‘W2 Emp Type’. A set of code RE, RW/RO/RS, RT/RU records will be generated for different types of employment. |
| 220 | Tax Jurisdiction Code | Derived from IDFDV, Field Identifier: ‘W2-ER-TAX-JURIS’ |
| 221 | Third-Party Sick Pay Indicator | Derived from IDFDV, Field Identifier: ‘SUB-3RD-PARTY-SICK’ |
| 222-512 | Blank |
Record Name: Code RW – Employee Wage Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RW" |
| 3-11 | Social Security Number | Derived from IDFDV, Field Identifier: ‘W2-EE-SSN’ If an invalid SSN is encountered, this field is entered with zeroes. |
| 12-26 | Employee First Name | Derived from IDFDV, Field Identifier: ‘W2-EE-FIRST-NAME’ |
| 27-41 | Employee Middle Name or Initial | Derived from IDFDV, Field Identifier: ‘W2-EE-MIDDLE’ |
| 42-61 | Employee Last Name | Derived from IDFDV, Field Identifier: ‘W2-EE-LAST-NAME’ |
| 62-65 | Employee Suffix | Derived from IDFDV, Field Identifier: ‘W2-EE-SUFFIX’ |
| 66-87 | Employee Location Address | Derived from IDFDV, Field Identifier: ‘W2-EE-LOCN-ADDR’ |
| 88-109 | Employee Delivery Address | Derived from IDFDV, Field Identifier: ‘W2-EE-DELIV-ADDR’ |
| 110-131 | Employee City | Derived from IDFDV, Field Identifier: ‘W2-EE-CITY’ |
| 132-133 | Employee State Abbreviation | Derived from IDFDV, Field Identifier: ‘W2-EE-STATE’ |
| 134-138 | Employee ZIP Code | Derived from IDFDV, Field Identifier: ‘W2-EE-ZIP’ |
| 139-142 | Employee ZIP Code Extension | Derived from IDFDV, Field Identifier: ‘W2-EE-ZIP-EXT’ |
| 143-147 | Blank | |
| 148-170 | Employee Foreign State/Province | Derived from IDFDV, Field Identifier: ‘W2-EE-F-STATE’ |
| 171-185 | Employee Foreign Postal Code | Derived from IDFDV, Field Identifier: ‘W2-EE-F-POSTAL’ |
| 186-187 | Employee Country Code | Derived from IDFDV, Field Identifier: ‘W2-EE-COUNTRY’ If Field Identifier: ‘W2-EE-COUNTRY’ = ‘USA’, then this field is blank. Otherwise, this is a Foreign Country Code and the Field Identifier: ‘W2-EE-COUNTRY’ is already retrieved from IDCO UDF ‘ISO COUNTRY CODE’ with the two character ISO Country Code. Note that Field Identifier: ‘W2-EE-F-COUNTRY’ is used for printing on W2 Form, this identifier can specify to use the NAME or ISO or leave blank. If Field Identifier: ‘W2-EE-F-COUNTRY’ = ‘NAME’, then the Country Name is printed If Field Identifier: ‘W2-EE-F-COUNTRY’ = ‘ISO’, then the ISO Country Code is printed If Field Identifier: ‘W2-EE-F-COUNTRY’ = blank, then the IDCO Screen Country Code is printed |
| 188-198 | Wages, Tips and other compensation | Derived from IDFDV, Field Identifier: ‘W2-FIT-WAGE’ |
| 199-209 | Federal Income Tax Withheld | Derived from IDFDV, Field Identifier: ‘W2-FIT-TAX’ |
| 210-220 | Social Security Wages | Derived from IDFDV, Field Identifier: ‘W2-SSN-WAGE’ |
| 221-231 | Social Security Tax Withheld | Derived from IDFDV, Field Identifier: ‘W2-SSN-TAX’ |
| 232-242 | Medicare Wages & Tips | Derived from IDFDV, Field Identifier: ‘W2-MEDI-WAGE’ |
| 243-253 | Medicare Tax Withheld | Derived from IDFDV, Field Identifier: ‘W2-MEDI-TAX’ |
| 254-264 | Social Security Tips | Derived from IDFDV, Field Identifier: ‘W2-SSN-TIP’ |
| 265-275 | Advanced Earned Income Credit | Derived from IDFDV, Field Identifier: ‘W2-EIC’ |
| 276-286 | Dependent Care Benefits | Derived from IDFDV, Field Identifier: ‘W2-DEP-CARE’ |
| 287-297 | Deferred Compensation Contribution to Section 401(k) | Derived from IDFDV, Field Identifier: ‘W2-CODE-D’ |
| 298-308 | Deferred Compensation Contribution to Section 403(b) | Derived from IDFDV, Field Identifier: ‘W2-CODE-E’ |
| 309-319 | Deferred Compensation Contribution to Section 408(k)(6) | Derived from IDFDV, Field Identifier: ‘W2-CODE-F’ |
| 320-330 | Deferred Compensation Contribution to Section 457(b) | Derived from IDFDV, Field Identifier: ‘W2-CODE-G’ |
| 331-341 | Deferred Compensation Contribution to Section 501(c)(18)(D) | Derived from IDFDV, Field Identifier: ‘W2-CODE-H’ |
| 342-352 | Military Employees Basic Quarters, Subsistence and Combat Pay | Derived from IDFDV, Field Identifier: ‘W2-CODE-Q’ This field is valid for tax years 1995-2001 only, not used |
| 353-363 | Non-qualified Plan section 457 | Derived from IDFDV, Field Identifier: ‘W2-NQUAL-457’ |
| 364-374 | Employer Contributions to a Health Savings Account | Derived from IDFDV, Field Identifier: ‘W2-CODE-W’ |
| 375-385 | Non-qualified Plan Not section 457 | Derived from IDFDV, Field Identifier: ‘W2-NQUAL-N457’ |
| 386-396 | Nontaxable Combat Pay | Derived from IDFDV, Field Identifier: ‘W2-CODE-Q’ |
| 397-407 | Blank | |
| 408-418 | Employer cost of premiums for Group Term Life insurance over $50000 | Derived from IDFDV, Field Identifier: ‘W2-CODE-C’ |
| 419-429 | Income from Non-statutory Stock Options | Derived from IDFDV, Field Identifier: ‘W2-CODE-V’ |
| 430-462 | Blank | |
| 463-473 | Cost of Employer-Sponsored Health Coverage | Derived from IDFDV, Field Identifier: ‘W2-CODE-DD’ (seq 4250) |
| 474-485 | Blank | |
| 486 | Statutory Employee Indicator | Derived from IDFDV, Field Identifier: ‘W2-STAT-EE’ If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered |
| 487 | Blank | |
| 488 | Retirement Plan Indicator | Derived from IDFDV, Field Identifier: ‘W2-RETIRE-PLAN’ |
If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
| 489 | Third-Party Sick Pay Indicator | Derived from IDFDV, Field Identifier: ‘W2-3PARTY-SICK’ If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered |
| 490-512 | Blank |
Record Name: Code RO – Employee Wage Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RO" |
| 3-11 | Blank | |
| 12-22 | Allocated Tips | Derived from IDFDV, Field Identifier: ‘W2-ALLOC-TIP’ |
| 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’ |
| 34-44 | Medical Savings Account | Derived from IDFDV, Field Identifier: ‘W2-CODE-R’ |
| 45-55 | Simple Retirement Account | Derived from IDFDV, Field Identifier: ‘W2-CODE-S’ |
| 56-66 | Qualified Adoption Expenses | Derived from IDFDV, Field Identifier: ‘W2-CODE-T’ |
| 67-77 | Uncollected SSA tax on Group Ins > 50000 | Derived from IDFDV, Field Identifier: ‘W2-CODE-M’ |
| 78-88 | Uncollected Medicare tax on Group Ins > 50000 | Derived from IDFDV, Field Identifier: ‘W2-CODE-N’ |
| 89-110 | Blank | |
| 111-121 | Designated Roth Contribution under section 457(b) | Derived from IDFDV, Field Identifier: ‘W2-CODE-EE’ (seq 4260) |
| 122-264 | Blank |
- Location 265 to 362
- For Puerto Rico employees only
| Column | Description | Source |
|---|---|---|
| 265 | Blank | |
| 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 Income Tax Withheld Stored as zeroes | |
| 385-512 | Blank |
Record Name: Code RS – Supplemental Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RS" |
| 3-4 | State code, appropriate FIPS postal numeric code | System Derived from the State being reported e.g. California is code "06" |
| 5-9 | Taxing Entity Code | If County, City or School district tax is reported, this field is derived from IDGV 'W2 TAXING ENTITY' field for the County, City or School district tax being reported |
| 10-18 | Social Security Number | Derived from IDFDV, Field Identifier: ‘W2-EE-SSN’ If an invalid SSN is encountered, this field is entered with zeroes. |
| 19-33 | Employee First Name | Derived from IDFDV, Field Identifier: ‘W2-EE-FIRST-NAME’ |
| 34-48 | Employee Middle Name or Initial | Derived from IDFDV, Field Identifier: ‘W2-EE-MIDDLE’ |
| 49-68 | Employee Last Name | Derived from IDFDV, Field Identifier: ‘W2-EE-LAST-NAME’ |
| 69-72 | Employee Suffix | Derived from IDFDV, Field Identifier: ‘W2-EE-SUFFIX’ |
| 73-94 | Employee Location Address | Derived from IDFDV, Field Identifier: ‘W2-EE-LOCN-ADDR’ |
| 95-116 | Employee Delivery Address | Derived from IDFDV, Field Identifier: ‘W2-EE-DELIV-ADDR’ |
| 117-138 | Employee City | Derived from IDFDV, Field Identifier: ‘W2-EE-CITY’ |
| 139-140 | Employee State Abbreviation | Derived from IDFDV, Field Identifier: ‘W2-EE-STATE’ |
| 141-145 | Employee ZIP Code | Derived from IDFDV, Field Identifier: ‘W2-EE-ZIP’ |
| 146-149 | Employee ZIP Code Extension | Derived from IDFDV, Field Identifier: ‘W2-EE-ZIP-EXT’ |
| 150-154 | Blank | |
| 155-177 | Employee Foreign State/Province | Derived from IDFDV, Field Identifier: ‘W2-EE-F-STATE’ |
| 178-192 | Employee Foreign Postal Code | Derived from IDFDV, Field Identifier: ‘W2-EE-F-POSTAL’ |
| 193-194 | Employee Country Code | Derived from IDFDV, Field Identifier: ‘W2-EE-COUNTRY’ |
- Location 195 to 267
- Apply to Quarterly Unemployment Reporting
| Column | Description | Source |
|---|---|---|
| 195-196 | Optional code Blank | |
| 197-202 | Reporting Period MMCCYY | From user specified Period End Date converted to MMCCYY for the quarter e.g. Period End Date = ‘31-Dec-2007’, then reporting period is ‘122007’ |
| 203-213 | State Quarterly Unemployment Insurance Total Wages | Derived from IDFDV, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ Note that the IDFDV Identifier ‘W2-SUI-WAGE-ER’ is not used to report this field because the value of Identifier ‘W2-SUI-WAGE-ER’ may already been capped by Vertex during the US Tax calculation in UPCALC. Therefore for employees who exceed the maximum wage base, this identifier will contain no SUI Insurance wages, RPYEU would then be using the State Taxable wages from Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ that are related to the employee Home GEO and Work GEO code to report SUI Total Wages |
| 214-224 | State Quarterly Unemployment Insurance Taxable Wages | This amount is derived from State Quarterly Unemployment Insurance Total Wages and the SUI Maximum wage base as defined by the State government. |
| 225-226 | Number of Weeks Worked | From system derived number of Weeks Worked for the Reporting State The system reads all Pay Headers with pay category = ‘Regular Pay’ that are not reversed with Pay Issue Date falls within the user specified Quarter begin and end date If the Pay Header’s Work State or Home State is the same as the reporting state, then the Pay Header Tax Weeks is accumulated |
| 227-234 | Date First Employed MMDDCCYY | From system derived latest Employment Hired Date |
| 235-242 | Date of Separation MMDDCCYY | From system derived latest Employment Termination Date that is greater than the Employment Hired Date |
| 243-247 | Blank | |
| 248-267 | State Employer Account Number | Derived from IDFDV, Field Identifier: ‘W2-STATE-REGIST’ for the reporting State When RPYEU is run, if the Media Format = ‘State SUI File Format’, then this field contains the SUI Registration Number from IDGV for the SUI Registration of the State |
| 268-273 | Blank |
- Location 274 to 337
- Apply to Income Tax Reporting
| Column | Description | Source |
|---|---|---|
| 274-275 | State code, appropriate FIPS postal numeric code | Derived from the State being reported e.g. California is code "06" |
| 276-286 | State Taxable Wages | Derived from IDFDV, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ |
| 287-297 | State Income Tax Withheld | Derived from IDFDV, Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’ |
| 298-307 | Other State Data, to be defined by each state State: California | |
| 298-302 | State data SUI Tax | Derived from IDFDV, Field Identifier: ‘W2-SUI-TAX-ER’ |
| 303-307 | State data SDI Tax | Derived from IDFDV, Field Identifier: ‘W2-SDI-TAX-EE’ |
| 308 | Tax Type Code This field is used to report County, City or School district tax, If the County, City or School district requires to report taxes along with the State Tax information, then the following values are used for this field: C – City Income Tax D – County Income Tax E – School District Income Tax F – Other Income Tax IDGV must set up for the Local or School Registration by County/City or School district for the following fields on the Variables tab: - 'W2 STATE MEDIA FILING' - 'W2 TAX TYPE CODE' - 'W2 TAXING ENTITY' *'W2 STATE MEDIA FILING' - Indicates whether the County/City or School should report taxes with the State or not *'W2 TAX TYPE CODE' - Must contain the valid Tax Type Code as defined above 'W2 TAXING ENTITY' - Contains the Taxing Entity code supplied by the County/City or School government booklet | If County, City or School district tax is reported, this field is derived from IDGV 'W2 TAX TYPE CODE' field. |
| 309-319 | Local Taxable Wages | If School Tax is reported, this field is derived from Identifier ‘W2-SCHL-WAGE’ If County Tax is reported, this field is derived from Identifier ‘W2-CN-WAGE-HOME’ and ‘W2-CN-WAGE-WORK’ If City Tax is reported, this field is derived from: ‘W2-CI-WAGE-HOME’ and ‘W2-CI-WAGE-WORK’ |
| 320-330 | Local Income Tax Withheld | If School Tax is reported, this field is derived from Identifier ‘W2-SCHL-TAX’ If County Tax is reported, this field is derived from Identifier ‘W2-CN-TAX-HOME’ and ‘W2-CN-TAX-WORK’ If City Tax is reported, this field is derived from: ‘W2-CI-TAX-HOME’ and ‘W2-CI-TAX-WORK’ |
| 331-337 | State Control Number (optional) Blank | |
| 338-412 | Supplemental Data 1 Blank | |
| 413-487 | Supplemental Data 2 Blank | |
| 488-512 | Blank |
- Multiple Code RS records
- Multiple code RS records are generated for an employee if there are applicable county, city or school district tax information to be reported for a state. In this case, the state wages and tax will be zero for the subsequent code RS records.
Record Name: Code RT – Total Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RT" |
| 3-9 | Number of RW Records Total number of code "RW" records reported since last code "RE" record | |
| 10-24 | Wages, Tips and Other Compensation | Derived from IDFDV, Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record |
| 25-39 | Federal Income Tax Withheld | Derived from IDFDV, Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record |
| 40-54 | Social Security Wages | Derived from IDFDV, Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record |
| 55-69 | Social Security Tax Withheld | Derived from IDFDV, Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record |
| 70-84 | Medicare Wages and Tips | Derived from IDFDV, Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record |
| 85-99 | Medicare Tax Withheld | Derived from IDFDV, Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record |
| 100-114 | Social Security Tips | Derived from IDFDV, Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record |
| 115-129 | Advanced Earned Income Credit | Derived from IDFDV, Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record |
| 130-144 | Dependent Care Benefits | Derived from IDFDV, Identifier: ‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record |
| 145-159 | Deferred Compensation Contributions to Section 401(k) | Derived from IDFDV, Field Identifier ‘W2-CODE-D’, total of all code "RW" records since last "RE" record |
| 160-174 | Deferred Compensation Contributions to Section 403(b) | Derived from IDFDV, Field Identifier ‘W2-CODE-E’, total of all code "RW" records since last "RE" record |
| 175-189 | Deferred Compensation Contributions to Section 408(k)(6) | Derived from IDFDV, Field Identifier ‘W2-CODE-F’, total of all code "RW" records since last "RE" record |
| 190-204 | Deferred Compensation Contributions to Section 457(b) | Derived from IDFDV, Field Identifier ‘W2-CODE-G’, total of all code "RW" records since last "RE" record |
| 205-219 | Deferred Compensation Contributions to Section 501(c)(18)(D) | Derived from IDFDV, Field Identifier ‘W2-CODE-H’, total of all code "RW" records since last "RE" record |
| 220-234 | Military Employees Basic Quarters, Subsistence and Combat Pay | Derived from IDFDV, Field Identifier ‘W2-CODE-Q’, total of all code "RW" records since last "RE" record This field is valid for tax years 1995-2001 only, not used |
| 235-249 | Non-Qualified Plan Section 457 | Derived from IDFDV, Field Identifier ‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record |
| 250-264 | Employer Contributions to a Health Savings Account | Derived from IDFDV, Field Identifier ‘W2-CODE-W’, total of all code "RW" records since last "RE" record |
| 265-279 | Non-Qualified Plan Not Section 457 | Derived from IDFDV, Field Identifier ‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record |
| 280-294 | Blank | |
| 295-309 | Cost of Employer-Sponsored Health Coverage | Derived from IDFDV, Field Identifier ‘W2-CODE-DD’, total of all code "RW" records since last "RE" record |
| 310-324 | Employer Cost of Premiums for Group Term Life Insurance over $50000 | Derived from IDFDV, Field Identifier ‘W2-CODE-C’, total of all code "RW" records since last "RE" record |
| 325-339 | Income Tax Withheld by Third-Party Payer | Derived from IDFDV Identifier ‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record |
| 340-354 | Income from Non-statutory Stock options | Derived from IDFDV, Field Identifier ‘W2-CODE-V’, total of all code "RW" records since last "RE" record |
| 355-369 | Deferrals Under a Section 409A Non-qualified Deferred Compensation Plan | Derived from IDFDV, Field Identifier ‘W2-CODE-Y’, total of all code "RW" records since last "RE" record |
| 370-384 | Designated Roth Contributions to 401(k) plan | Derived from IDFDV, Field Identifier ‘W2-CODE-AA’, total of all code "RW" records since last "RE" record |
| 385-399 | Designated Roth Contributions to 403(b) Salary Reduction Agreement | Derived from IDFDV, Field Identifier ‘W2-CODE-BB’, total of all code "RW" records since last "RE" record |
| 400-512 | Blank |
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 | |
| 10-24 | Allocated Tips | Derived from IDFDV, Field Identifier: ‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record |
| 25-39 | Uncollected Employee Tax on Tips | Derived from IDFDV, Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’, total of all code "RO" records since last "RE" record |
| 40-54 | Medical Savings Account | Derived from IDFDV, Field Identifier: ‘W2-CODE-R’, total of all code "RO" records since last "RE" record |
| 55-69 | Simple Retirement | Derived from IDFDV, Field Identifier: ‘W2-CODE-S’, total of all code "RO" records since last "RE" record |
| 70-84 | Qualified Adoption Expenses | Derived from IDFDV, Field Identifier: ‘W2-CODE-T’, total of all code "RO" records since last "RE" record |
| 85-99 | Uncollected SSA tax on Group Ins > 50000 | Derived from IDFDV, Field Identifier: ‘W2-CODE-M’, total of all code "RO" records since last "RE" record |
| 100-114 | Uncollected Medicare tax on Group Ins > 50000 | Derived from IDFDV, Field Identifier: ‘W2-CODE-N’, total of all code "RO" records since last "RE" record |
| 115-144 | Blank | |
| 145-159 | Designated Roth Contribution under section 457(b) | Derived from IDFDV, Field Identifier: ‘W2-CODE-EE’, total of all code "RO" records since last "RE" record |
| 160-354 | Blank | |
| 355-369 | Wages Subject to Puerto Rico Tax Stored as zeroes | |
| 370-384 | Commissions Subject to Puerto Rico Tax Stored as zeroes | |
| 385-399 | Allowances Subject to Puerto Rico Tax Stored as zeroes | |
| 400-414 | Tips Subject to Puerto Rico Tax Stored as zeroes | |
| 415-429 | Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax Stored as zeroes | |
| 430-444 | Puerto Rico Tax Withheld Stored as zeroes | |
| 445-459 | Retirement Fund Subject to Puerto Rico Tax Stored as zeroes | |
| 460-474 | Total wages, tips and other compensation subject to Virgin Islands, income tax Stored as zeroes | |
| 475-489 | Virgin Islands, etc. Income Tax Withheld Stored as zeroes | |
| 490-512 | Blank |
Record Name: Code RV – State Total Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RV" |
| 3-512 | Supplemental Data (optional) | To be defined by each state e.g. State of Maryland uses Code RV record to report MW508 information |
Record Name: Code RF – Final Record#
| Column | Description | Source |
|---|---|---|
| 1-2 | Record Identifier | Constant "RF" |
| 3-7 | Blank | |
| 8-16 | Number of RW Records Total number of code "RW" records on file | |
| 17-512 | Blank |
