Submitting W-2 Copy A to SSA (EFW2 Format)#

The EFW2 Format is used for Annual and Quarterly Reporting.

Record Name: Code RA – Submitter Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource/Field Identifier
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID number (EIN)
Numeric only		SUB-ER-EIN
12-19User Identification (User ID)SUB-USER-ID
20-23Software Vendor CodeSeq# 1035 Field Identifier: SUB-VENDOR.
This optional Vendor Code will not be provided. If a user do not have a Vendor Code, leave this field blank.
24-28BlankBlank
29Resub IndicatorSUB-RESUB-IND
30-35Resub WFIDSUB-RESUB-WFID
36-37Software CodeSUB-SOFTWARE
38-94Company NameSUB-COMP-NAME
95-116Location AddressSUB-COMP-LOCN
117-138Delivery AddressSUB-COMP-DELIV
139-160Company CitySUB-COMP-CITY
161-162Company State AbbreviationSUB-COMP-STATE
163-167Company ZIP CodeSUB-COMP-ZIP
168-171Company ZIP Code extensionSUB-COMP-ZIP-EXT
172-176BlankBlank
177-199Company Foreign State/ProvinceSUB-COMP-F-STATE
200-214Company Foreign Postal CodeSUB-COMP-F-POST
215-216Company Country CodeSUB-COMP-COUNTRY
217-273Submitter NameSUB-SUBM-NAME
274-295Submitter Location AddressSUB-SUBM-LOCN
296-317Submitter Delivery AddressSUB-SUBM-DELIV
318-339Submitter CitySUB-SUBM-CITY
340-341Submitter State AbbreviationSUB-SUBM-STATE
342-346Submitter ZIP codeSUB-SUBM-ZIP
347-350Submitter ZIP code extensionSUB-SUBM-ZIP-EXT
351-355BlankBlank
356-378Submitter Foreign State/ProvinceSUB-SUBM-F-STATE
379-393Submitter Foreign Postal CodeSUB-SUBM-F-POST
394-395Submitter Country CodeSUB-SUBM-COUNTRY
396-422Contact NameSUB-CONT-NAME
423-437Contact Phone NumberSUB-CONT-TEL
438-442Contact Phone ExtensionSUB-CONT-TEL-EXT
443-445BlankBlank
446-485Contact E-mailSUB-CONT-EMAIL
This is a required field.
486-488BlankBlank
489-498Contact FAXSUB-CONT-FAX
499-499Preferred Method of Problem Notification CodeBlank
500-500Preparer CodeSUB-PREPARER
501-512BlankBlank

Record Name: Code RE – Employer Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource/Field Identifier
1-2Record IdentifierConstant "RE"
3-6Tax year YYYYFrom user defined FROM-TO period converted to YYYY
7Agent Indicator CodeW2-ER-AGENT-IND
8-16Employer/Agent EINDerived from applicable Federal reporting EIN, from IDGV or IDGR

If on RPYEU the ‘Combined Fed Regist#’ toggle is set to ON, the Employer/Agent EIN is retrieved from IDFDV, Field Identifier: ‘W2-ER-EIN’, otherwise the EIN is derived for every Code RE record.
17-25Agent for EINW2-ER-FOR-EIN
26Terminating Business IndicatorW2-ER-TERM-BUS
27-30Establishment NumberW2-ER-ESTAB
31-39Other EINW2-ER-OTHER-EIN
40-96Employer NameW2-ER-NAME
97-118Employer Location AddressW2-ER-LOCN-ADDR
119-140Employer Delivery AddressW2-ER-DELIV-ADDR
141-162Employer CityW2-ER-CITY
163-164Employer State AbbreviationW2-ER-STATE
165-169Employer ZIP CodeW2-ER-ZIP
170-173Employer ZIP Code ExtensionW2-ER-ZIP-EXT
174-174Kind of EmployerW2-KIND-OF-EMPLOYER, Seq # 2120
175-178BlankBlank
179-201Employer Foreign State/ProvinceW2-ER-F-STATE
202-216Employer Foreign Postal CodeW2-ER-F-POSTAL
217-218Employer Country CodeW2-ER-COUNTRY
If the W2-ER-COUNTRY Field Identifier is defined as ‘USA’, this field is blank.
Otherwise, this is a Foreign Country Code and the W2-ER-COUNTRY Field Identifier retrieved from IDCO UDF ‘ISO COUNTRY CODE’.

Note: Field Identifier W2-ER-F-COUNTRY is used for printing on the W2 Form. This identifier can be defined to use the word NAME or ISO, or left blank.

If W2-ER-F-COUNTRY = ‘NAME’, the Country Name is printed
If W2-ER-F-COUNTRY = ‘ISO’, the ISO Country Code is printed
If W2-ER-F-COUNTRY = blank, the IDCO Country Code is printed.
219Employment CodeFrom IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method

If the IPRLU FICA method = "Do not calculate" and the MEDICARE method is NOT "Do Not Calculate", 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 and RU records will be generated for the different types of employment.
220Tax Jurisdiction CodeW2-ER-TAX-JURIS
221Third-Party Sick Pay IndicatorSUB-3RD-PARTY-SICK
222-248Employer Contact NameW2-ER-CTAC-NAME
249-263Employer Contact PhoneW2-ER-CTAC-PHONE
264-268Employer Contact ExtensionW2-ER-CTAC-EXT
269-278Employer Contact FAXW2-ER-CTAC-FAX
279-318Employer Contact EMAILW2-ER-CTAC-EMAIL
319-512BlankBlank

Record Name: Code RW – Employee Wage Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource/Field Identifier
1-2Record IdentifierConstant "RW"
3-11Social Security NumberW2-EE-SSN
If an invalid SSN is encountered, this field is entered with zeroes.
12-26Employee First NameW2-EE-FIRST-NAME
27-41Employee Middle Name or InitialW2-EE-MIDDLE
42-61Employee Last NameW2-EE-LAST-NAME
62-65Employee SuffixW2-EE-SUFFIX
66-87Employee Location AddressW2-EE-LOCN-ADDR
88-109Employee Delivery AddressW2-EE-DELIV-ADDR
110-131Employee CityW2-EE-CITY
132-133Employee State AbbreviationW2-EE-STATE
134-138Employee ZIP CodeW2-EE-ZIP
139-142Employee ZIP Code ExtensionW2-EE-ZIP-EXT
143-147BlankBlank
148-170Employee Foreign State/ProvinceW2-EE-F-STATE
171-185Employee Foreign Postal CodeW2-EE-F-POSTAL
186-187Employee Country CodeW2-EE-COUNTRY
If W2-EE-COUNTRY = ‘USA’, this field is blank.
Otherwise, this is a Foreign Country Code and W2-EE-COUNTRY is retrieved from IDCO UDF ‘ISO COUNTRY CODE’.

Note: W2-EE-F-COUNTRY is used for printing on W2 the Form. This identifier can be defined to use the work NAME or ISO, or be left blank.

If W2-EE-F-COUNTRY = NAME, the Country Name is printed
If W2-EE-F-COUNTRY = ISO, the ISO Country Code is printed
If W2-EE-F-COUNTRY = Blank, the IDCO Country Code is printed
188-198Wages, Tips and other compensationW2-FIT-WAGE
199-209Federal Income Tax WithheldW2-FIT-TAX
210-220Social Security WagesW2-SSN-WAGE
221-231Social Security Tax WithheldW2-SSN-TAX
232-242Medicare Wages & TipsW2-MEDI-WAGE
243-253Medicare Tax WithheldW2-MEDI-TAX
254-264Social Security TipsW2-SSN-TIP
265-275Advanced Earned Income CreditW2-EIC
276-286Dependent Care BenefitsW2-DEP-CARE
287-297Deferred Compensation Contribution to Section 401(k)W2-CODE-D
298-308Deferred Compensation Contribution to Section 403(b)W2-CODE-E
309-319Deferred Compensation Contribution to Section 408(k)(6)W2-CODE-F
320-330Deferred Compensation Contribution to Section 457(b)W2-CODE-G
331-341Deferred Compensation Contribution to Section 501(c)(18)(D)W2-CODE-H
342-352Military Employees Basic Quarters, Subsistence and Combat PayBlank
353-363Non-qualified Plan section 457W2-NQUAL-457
364-374Employer Contributions to a Health Savings AccountW2-CODE-W
375-385Non-qualified Plan Not section 457W2-NQUAL-N457
386-396Nontaxable Combat PayW2-CODE-Q
397-407BlankBlank
408-418Employer cost of premiums for Group Term Life insurance over $50000W2-CODE-C
419-429Income from Non-statutory Stock OptionsW2-CODE-V
430-462BlankBlank
463-473Cost of Employer-Sponsored Health CoverageW2-CODE-DD, Seq # 4250
474-485BlankBlank
486-486Statutory Employee IndicatorW2-STAT-EE
If the amount is greater than zero, then ‘1’ is entered, otherwise ‘0’ is entered.
487-487BlankBlank
488-488Retirement Plan IndicatorW2-RETIRE-PLAN
If the amount is greater than zero, then ‘1’ is entered, otherwise ‘0’ is entered.
489-489Third-Party Sick Pay IndicatorW2-3PARTY-SICK
If the amount is greater than zero, then ‘1’ is entered, otherwise ‘0’ is entered.
490-512BlankBlank

Record Name: Code RO – Employee Wage Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource
1-2Record IdentifierConstant "RO"
3-11BlankBlank
12-22Allocated TipsW2-ALLOC-TIP
23-33Uncollected Employee Tax on Tips
A combination of the uncollected social security tax and the uncollected medicare tax		W2-CODE-A + W2-CODE-B
34-44Medical Savings AccountW2-CODE-R
45-55Simple Retirement AccountW2-CODE-S
56-66Qualified Adoption ExpensesW2-CODE-T
67-77Uncollected SSA tax on Group Ins > 50000W2-CODE-M
78-88Uncollected Medicare tax on Group Ins > 50000W2-CODE-N
89-110BlankBlank
111-121Designated Roth Contribution under section 457(b)W2-CODE-EE, Seq # 4260
122-264BlankBlank
Location 265 to 362
For Puerto Rico employees only
ColumnDescriptionSource
265BlankBlank
266-274Spouse’s SSNBlank
275-285Wages Subject to Puerto Rico TaxStored as zeroes
286-296Commissions Subject to Puerto Rico TaxStored as zeroes
297-307Allowances Subject to Puerto Rico TaxStored as zeroes
308-318Tips Subject to Puerto Rico TaxStored as zeroes
319-329Total Wages, commissions, tips, and allowances subject to Puerto Rico TaxStored as zeroes
330-340Puerto Rico Tax WithheldStored as zeroes
341-351Retirement Fund Subject to Puerto Rico TaxStored as zeroes
352-362BlankBlank
Location 363 to 384
For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees
ColumnDescriptionSource
363-373Total wages, tips and other compensation subject to Virgin Islands income taxStored as zeroes
374-384Virgin Islands Income Tax WithheldStored as zeroes
385-512BlankBlank

Record Name: Code RS – Supplemental Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State code, appropriate FIPS postal numeric codeSystem Derived from the State being reported. Example: California's code is "06"
5-9Taxing Entity CodeIf County, City or School district tax is reported, this field is derived from W2 TAXING ENTITY for the County, City or School district tax being reported
10-18Social Security NumberW2-EE-SSN
If an invalid SSN is encountered, this field is entered with zeroes.
19-33Employee First NameW2-EE-FIRST-NAME
34-48Employee Middle Name or InitialW2-EE-MIDDLE
49-68Employee Last NameW2-EE-LAST-NAME
69-72Employee SuffixW2-EE-SUFFIX
73-94Employee Location AddressW2-EE-LOCN-ADDR
95-116Employee Delivery AddressW2-EE-DELIV-ADDR
117-138Employee CityW2-EE-CITY
139-140Employee State AbbreviationW2-EE-STATE
141-145Employee ZIP CodeW2-EE-ZIP
146-149Employee ZIP Code ExtensionW2-EE-ZIP-EXT
150-154BlankBlank
155-177Employee Foreign State/ProvinceW2-EE-F-STATE
178-192Employee Foreign Postal CodeW2-EE-F-POSTAL
193-194Employee Country CodeW2-EE-COUNTRY
Location 195 to 267
Apply to Quarterly Unemployment Reporting
If the ‘Period Type’ is defined as 'Quarter’, then Locations 195 to 267 will be filled in.
Please read the State specific taxation document and the Tax Reporting - US General for quarterly reporting details.

ColumnDescriptionSource
195-196Optional code
Blank
197-202Reporting Period MMYYYYFrom user specified Period End Date converted to MMYYYY for the quarter

Example: Period End Date = ‘31-Dec-2017’, then reporting period is ‘122017’
203-213State Quarterly Unemployment Insurance Total WagesW2-ST-WAGE-HOME and W2-ST-WAGE-WORK

Note: The W2-SUI-WAGE-ER Identifier is not used to report this field because the value of the W2-SUI-WAGE-ER Identifier may already been capped by Symmetry 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 use the State Taxable wages from Identifiers W2-ST-WAGE-HOME and W2-ST-WAGE-WORK that are related to the employee's Home GEO and Work GEO code to report SUI Total Wages.
214-224State Quarterly Unemployment Insurance Taxable WagesThis amount is derived from State Quarterly Unemployment Insurance Total Wages and the SUI Maximum wage base as defined by the State government.

Please read the State specific taxation document for details on quarterly reporting.
225-226Number of Weeks WorkedFrom system derived number of Weeks Worked for the Reporting State

The system reads all Pay Headers with the pay category defined as ‘Regular Pay’, that are not reversed, if the Pay Issue Date falls within the user defined Quarter beginning and ending date.

If the Pay Header’s Work or Home State is the same as the reporting State, then the Pay Header Tax Weeks is accumulated.
227-234Date First Employed MMDDYYYYFrom system derived latest Employment Hired Date
235-242Date of Separation MMDDYYYYFrom system derived latest Employment Termination Date that is greater than the Employment Hired Date
243-247BlankBlank
248-267State Employer Account NumberW2-STATE-REGIST for the reporting State

When RPYEU is run, if the Media Format = ‘State SUI File Format’, this field will contain the SUI Registration Number from IDGV for the SUI Registration of the State.
268-273BlankBlank
Location 274 to 337
Apply to Income Tax Reporting
If the user defined ‘Period Type’ is ‘Quarter’ or ‘Year’, then Locations 274 to 337 will be filled in.
ColumnDescriptionSource
274-275 State code, appropriate FIPS postal numeric codeDerived from the State being reported

Example: California's code is "06".
276-286State Taxable WagesW2-ST-WAGE-HOME and W2-ST-WAGE-WORK
287-297State Income Tax WithheldW2-ST-TAX-HOME and W2-ST-TAX-WORK
298-307Other State Data, to be defined by each state

State: California
298-302State data SUI TaxW2-SUI-TAX-ER
303-307State data SDI TaxW2-SDI-TAX-EE
308-308Tax Type CodeThis 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

Users must set up IDGV with 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 - Defines 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 provided by the County/City or School government booklet. If County, City or School district tax is reported, this field is derived from W2 TAX TYPE CODE.
309-319Local Taxable WagesIf School Tax is reported, this field is derived from W2-SCHL-WAGE

If County Tax is reported, this field is derived from 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.
320-330Local Income Tax WithheldIf School Tax is reported, this field is derived from W2-SCHL-TAX

If County Tax is reported, this field is derived from 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.
331-337State Control Number(optional)Blank
338-412Supplemental Data 1Blank
413-487Supplemental Data 2Blank
488-512BlankBlank
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 reported as zero for the subsequent Code RS records.

Record Name: Code RT – Total Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource
1-2Record IdentifierConstant "RT"
3-9Number of RW Records

Total number of code "RW" records reported since the last code "RE" record
10-24Wages, Tips and Other CompensationW2-FIT-WAGE. Total of all code "RW" records since the last "RE" record
25-39Federal Income Tax WithheldW2-FIT-TAX. Total of all code "RW" records since the last "RE" record
40-54Social Security WagesW2-SSN-WAGE. Total of all code "RW" records since the last "RE" record
55-69Social Security Tax WithheldW2-SSN-TAX. Total of all code "RW" records since the last "RE" record
70-84Medicare Wages and TipsW2-MEDI-WAGE. Total of all code "RW" records since the last "RE" record
85-99Medicare Tax WithheldW2-MEDI-TAX. Total of all code "RW" records since the last "RE" record
100-114Social Security TipsW2-SSN-TIP. Total of all code "RW" records since the last "RE" record
115-129Advanced Earned Income CreditW2-EIC. Total of all code "RW" records since the last "RE" record
130-144Dependent Care BenefitsW2-DEP-CARE. Total of all code "RW" records since the last "RE" record
145-159Deferred Compensation Contributions to Section 401(k)W2-CODE-D. Total of all code "RW" records since the last "RE" record
160-174Deferred Compensation Contributions to Section 403(b)W2-CODE-E. Total of all code "RW" records since the last "RE" record
175-189Deferred Compensation Contributions to Section 408(k)(6)W2-CODE-F. Total of all code "RW" records since the last "RE" record
190-204Deferred Compensation Contributions to Section 457(b)W2-CODE-G. Total of all code "RW" records since the last "RE" record
205-219Deferred Compensation Contributions to Section 501(c)(18)(D)W2-CODE-H. Total of all code "RW" records since the last "RE" record
220-234Military Employees Basic Quarters, Subsistence and Combat PayBlank
235-249Non-Qualified Plan Section 457W2-NQUAL-457. Total of all code "RW" records since the last "RE" record
250-264Employer Contributions to a Health Savings AccountW2-CODE-W. Total of all code "RW" records since the last "RE" record
265-279Non-Qualified Plan Not Section 457W2-NQUAL-N457. Total of all code "RW" records since the last "RE" record
280-294BlankBlank
295-309Cost of Employer-Sponsored Health CoverageW2-CODE-DD. Total of all code "RW" records since the last "RE" record
310-324Employer Cost of Premiums for Group Term Life Insurance over $50000W2-CODE-C. Total of all code "RW" records since the last "RE" record
325-339Income Tax Withheld by Third-Party PayerSUB-3RD-PARTY-TAX. Total of all code "RW" records since the last "RE" record
340-354Income from Non-statutory Stock optionsW2-CODE-V. Total of all code "RW" records since the last "RE" record
355-369Deferrals Under a Section 409A Non-qualified Deferred Compensation PlanW2-CODE-Y. Total of all code "RW" records since the last "RE" record
370-384Designated Roth Contributions to 401(k) planW2-CODE-AA. Total of all code "RW" records since the last "RE" record
385-399Designated Roth Contributions to 403(b) Salary Reduction AgreementW2-CODE-BB. Total of all code "RW" records since the last "RE" record
400-512BlankBlank

Record Name: Code RU – Total Record#

All sources are derived from IDFDV, unless otherwise noted.
ColumnDescriptionSource
1-2Record IdentifierConstant "RU"
3-9Number of RO RecordsTotal number of code "RO" records reported since the last code "RE" record
10-24Allocated TipsW2-ALLOC-TIP. Total of all code "RO" records since the last "RE" record
25-39Uncollected Employee Tax on TipsW2-CODE-A and W2-CODE-B. Total of all code "RO" records since the last "RE" record
40-54Medical Savings AccountW2-CODE-R. Total of all code "RO" records since the last "RE" record
55-69Simple RetirementW2-CODE-S. Total of all code "RO" records since the last "RE" record
70-84Qualified Adoption ExpensesW2-CODE-T. Total of all code "RO" records since the last "RE" record
85-99Uncollected SSA tax on Group Ins > 50000W2-CODE-M. Total of all code "RO" records since the last "RE" record
100-114Uncollected Medicare tax on Group Ins > 50000W2-CODE-N. Total of all code "RO" records since the last "RE" record
115-144BlankBlank
145-159Designated Roth Contribution under section 457(b)W2-CODE-EE.
Total of all code "RO" records since the last "RE" record
160-354BlankBlank
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
445-459Retirement 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, etc. Income Tax WithheldStored as zeroes
490-512BlankBlank

Record Name: Code RV – State Total Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RV"
3-512Supplemental Data (optional)To be defined by each State
Example: The State of Maryland uses Code RV records to report MW508 information

Record Name: Code RF – Final Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RF"
3-7BlankBlank
8-16Number of RW RecordsTotal number of Code "RW" records on file
17-512BlankBlank

This particular version was published on 26-Nov-2021 10:22 by mmcfarland.Top