Wiki: W 2_YEAR_END

Government Websites#

- Website for Social Security http://www.ssa.gov/employer/pub.htm

- 2015 W2 form http://www.irs.gov/pub/irs-pdf/fw2.pdf

- 2015 General Instructions for Forms W-2 and W-3 http://www.irs.gov/pub/irs-pdf/iw2w3.pdf

W2 Forms#

2-on-a-page Form	Layout has no change.
4 Corners Form	Layout has no change.
4-on-a-page Form	Layout has no change.

Important: For Oracle reports, RPW2/RP1099R must be run and the report sent to the PDF file instead of to the previewer. RPW2/RP1099R aligns the W2/1099R government forms in PDF format and allows the user to adjust the parameters of 'Adjust Top Margin' and ‘Between Form Space’ fields when generating the PDF file. Once the PDF file is generated, the Page set up does not need to be adjusted when printing.

For Windward report, RPW2W supports the 4-on-a-page Self-mailer form only.

EFW2 File#

The following fields have been added/changed for the 2015 reporting.

Record Changes

The Location Address Field (positions 274-295) of the RA Submitter Record is no longer a required field

Other Changes

Section 6.0 AcccuWage Software: The AccuWage 2015 application has been updated to include both AccuWage and AccuW2C in one application. We recommend that wage submitters uninstall prior versions of AccuWage and AccuW2C before downloading the software for the current tax year. Submitter EIN (positions 3-11)
Section 16.0 Appendix H: Maximum Wage and Tax Table has been modified to include tax year 2015 Social Security wage amount changes, including Household wages.
The Social Security Wage Base for tax year 2015 is $118,500.
The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to $7,347.00).
The 2015 Social Security and Medicare coverage threshold for Household employees is $1,900.
Some editorial changes and corrections for clarification have also been made.

Important Notes The Social Security Administration (SSA) will return electronic and paper wage reports which contain a W-2 with any of the following conditions: The following fields are now required in the RE Employer Record:

Medicare Wages and Tips less than the sum of Social Security Wages and Social Security Tips;
Social Security Tax greater than zero and Social Security Wages and Social Security Tips equal to zero; and
Medicare Tax greater than zero and Medicare Wages and Tips equal to zero.

For employment type Household only:

Sum of Social Security Wages and Social Security Tips less than the yearly minimum for coverage; and
Medicare Wages and Tips less than the yearly minimum for coverage.

If the condition occurs, SSA will notify submitters and employers by email or postal mail to correct their wage reports and resubmit to SSA. To ensure prompt notification, please verify that your E-Mail address in the RA Record is correct and complete.

IDFD Changes#

For 2015-2016 reporting, IDFD Form Code ‘HL$US-W2-2016’ is used.

IDFD – Store Option#

For 2015-2016 reporting, IDFD Form Code ‘HL$US-W2-2016’ has supplied the ‘Store Option’ starting from Seq# 2000 in order for RPYEU to store the Employer Name / Addresses, Employee Name / Addresses in the Government Remittance tables. Important:RPYEU must be run with the new IDFD Form Code ‘HL$US-W2-2016’ or a copy of this Form Code that has the ‘Store Option’ set up to store the Names / Addresses and the Amounts in the Government Remittance Tables.

Any prior year’s Form Codes do not supply this option and therefore will not turn on the Store feature for RPYEU.

RPYEU – New Capabilities#

Since 2010 tax year reporting, RPYEU has the following new capabilities:

RPYEU now stores the Employer Name / Addresses, Employee Name / Addresses and the Amounts in the following Government Remittance Tables for historical reference purposes: P2K_PR_GVT_RUNS (pgr), P2K_PR_GVT_HEADERS (pgh), P2K_PR_GVT_AMOUNTS (pga)
After RPYEU is run, any release of 3.05.03 or above, will allow you to view the results on IPGR and IPGH.
Each RPYEU generates a GVT Run number to be viewed on IPGR. UPGRUNDO can be run to undo the GVT Run.
RPYEU parameter ‘Sort by Active/Inactive’ has been enhanced from a X_YES_NO toggle to use the lexicon value X_W2_SORT_ACTIVE.
This allows sorting of terminated employees to be before or after the ‘Sort Level’ that is defined in the prompt. Read the RPYEU Sort Level section below.
W2 Form (2-on-a-page) Box D - Control Number field size has lots of space, allowing more information to be printed.
Box D is derived from the IDFDV Field Identifier - W2-CONTROL-PRT; value 3 to 6 are added as below.

W2-CONTROL-PRT: Specifies if the Control Number should be printed on the form or not

Null, 0	Do not print Control Number on W2 Form
1	Print Control Number as defined in W2-CONTROL-NUM Identifier
2	Print Control Number as defined from RPYEU ‘Sort Level By’ prompt
3	Print W2-CONTROL-NUM Identifier and Person Code
4	Print ‘Sort Level By’ prompt and Person Code
5	Print ‘Sort Level By’ prompt and W2-CONTROL-NUM Identifier
6	Print ‘Sort Level By’ prompt and W2-CONTROL-NUM Identifier and Person Code

RPW2 – capabilities (Oracle Report Only)#

Since 2010-tax year reporting, RPW2 has the following capabilities in the Oracle version report (but not the Windward version).

There are different copies of the W2 form that can be distributed to the employees and sent to the government: Copy A, 1, B, C, 2, D.
RPW2 provides options to print different copies of the W2 forms and the Employee Instructions on the back.
There is an option to either print the W2 forms on the pre-printed W2 forms or to show Copy A, 1, B, C, 2, D of the W2 forms for printing.
W2 Form Copy A, 1, B, C, 2, D and instructions are taken directly from the government link above, however, it is the user’s responsibility to ensure these Employee copies are acceptable by the government as substitute for the pre-printed forms prior to distributing to the employees.