Government Websites#
- Website for Social Security http://www.ssa.gov/employer/pub.htm
- 2017 W2 form https://www.irs.gov/pub/irs-pdf/fw2.pdf
- 2017 General Instructions for Forms W-2 and W-3 https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
W2 Forms#
| Form | Comments |
|---|---|
| 2-on-a-page Form | Box 9 Verification Code is new. Not Required, leave blank. |
| 4 corners Form | Box 9 Verification Code is new. Not Required, leave blank. |
| 4-on-a-page Form | Box 9 Verification Code is new. Not Required, leave blank. |
For Windward Report Versions#
For 2017, RPW2W4C supports the following forms:- 4 on a page, 4 corner, blank front, text on back, letter size. Form # LW24UPB
- 4 on a page, 4 corner, self-mailer, blank front, text on back, letter size. Form # MW283
- 4 on a page, 4 corner, self-mailer, blank front, text on back, legal size. Form # MW1279
For 2017, RPW2W4TB supports the following forms:
- 4 on a page, top to bottom, self mailer, blank front, text on back, legal size. Form # MW1288
For 2017, RP1099RW supports the 2 on a page form only
- 2 on a page, preprinted. Form # LRFEDA, LRRECB, LRRECC, LRREC2, LRPAY
For Oracle Report Versions. Supported for 2017 and 2018 YE only.#
For 2017, RPW2 supports the following forms:- 2 on a page, pre-printed, separate forms for each copy to be produced. Form # LW2FEDA, LW2EEB, LW2EEC, LW2EE2, LW2ER, LW2BC
- 4 on a page, top to bottom, pre-printed, text on back. Form # LW28700, LW28700ER
- 4 on a page, 4 corner, pre-printed, text on back, letter size. Form # MW275, MW276
- 4 on a page, 4 corner, self-mailer, pre-printed, text on back, letter size. Form # MW285
EFW2 File - Record Changes#
A new Box 12 Code FF money field, Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF), has been added to the:- RW Employee Record in positions 474 - 484
- RT Total Record in positions 400 - 414
Other Changes#
Effective Tax Year 2017, the EFW2 publication cover has a new look and feel.- For Tax Year 2017, AccuWage Online is available to test your EFW2/EFW2C wage files. AccuWage Download is no longer available. Log into Business Services Online (BSO) to access AccuWage Online
- The Social Security Wage Base for tax year 2017 is $127,200.
- The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to $7,886.40).
- The 2017 Social Security and Medicare coverage threshold for Household wages is $2,000.
- Section 1.1 – Filing Reminders:
- The answer to the question “May I use these instructions if I have fewer than 250 W-2s?” has been modified.
- The answer to the question “What if I upload a file to SSA that does not match the format in this publication?” has been modified.
- The new box 12 Code FF money field has been added to the answer to the question “What are the money fields that are not maintained by SSA?”
- The answer to the question “What records are forwarded to the State?” has been modified.
- Section 1.3 – Processing a File and Resubmission Files: This Section has been renamed from “Processing a File” to “Processing a File and Resubmission Files”
- Section 1.3 – Processing a File and Resubmission Files: The answer to the question “How long does it take to process my file?” has been modified.
- Section 1.3 – Processing a File and Resubmission Files: A new question and answer along with examples has been added to this Section regarding how to submit a “Resubmission Wage File” Section 1.3 – Processing a File and Resubmission Files: The answer to the question “What should I do to correct my file that could not be processed” has been modified.
- Section 1.3 – Processing a File and Resubmission Files: The answer to the question “Can I get a copy of a W-2 that you processed?” has been modified.
- Section 4.2 – Rules: The answer to the question “What rules do you have for the address fields?” has been modified to reflect an updated U.S. Postal website address.
- Section 4.7 – RW Record – Employee Wage Record: The new box 12 Code FF money field has been added to the RW Record in positions 474 - 484.
- Section 4.10 – RT Record - Total Record: The new box 12 Code FF money field has been added to the RT Record in positions 400 - 414.
- Section 5.1 – Obtaining a BSO User ID/Password: The answer to the question “Must I get a BSO User ID before I submit my file?” has been modified.
- Sections 6.1 and 6.2 – AccuWage Online – Sections 6.1 and 6.2 have been modified to exclude references to AccuWage Download. AccuWage Download has been retired; AccuWage Online is the internet application to use. Log into BSO to access AccuWage Online.
- Section 6.1 – General: The answer to the question “Will AccuWage Online identify all errors in the file?” has been modified to include information for verifying Social Security Numbers using Social Security Number Verification Service (SSNVS).
- Section 7.3 – Data Requirements: A new question and answer has been added regarding compressing multiple data files in a single .ZIP file.
- Section 9.0 – Appendix A – Resources: A new link has been added for State contact information. Section 10.2 – RW Record: The new box 12 Code FF money field has been added to this Section in positions 474 – 484 of the RW Record.
- Section 13.2 – Form W-2 and EFW2 Cross Reference Chart: The new box 12 Code FF money field has been added to this Section as it relates to the paper form and the EFW2 format.
- Section 16.0 – Appendix H - Maximum Wage and Tax Table: This table has been modified to include tax year 2017 Social Security wage amount changes, including Household wages.
- Section 18.0 – Appendix J - Glossary:
- The term “AccuWage” has changed to AccuWage Online” and the definition has been modified.
- A new term “EWR (Electronic Wage Reporting)” and definition has been added.
- A new term “SSNVS (Social Security Number Verification Service)” and definition has been added.
- Some editorial changes and corrections for clarification have also been made.
Important Notes #
The Social Security Administration (SSA) will return electronic and paper wage files which contain a W-2 with any of the following conditions:- 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.
- 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 error condition occurs, SSA will notify submitters and employers by email or postal mail to correct their wage file, retest in AccuWage Online and resubmit the wage file to SSA. To ensure prompt notification, please verify that your E-Mail address in the RA Record is correct and complete.
FILING REMINDERS #
Electronic Filing For tax year 2017:- BSO filers canupload their files beginning December 9, 2017. Terminating businesses can file before that date. Please refer to Section 2.3: Terminating a Business, for more information.
- Electronic Data Transfer (EDT) filers can transmit their files beginning December 9, 2017.
The Internal Revenue Service (IRS) deadline for electronic filing is January 31, 2018 http://www.irs.gov/pub/irs-pdf/iw2w3.pdf.