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Tax Reporting - PR
Tax Reporting - PR

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At line 6 changed one line
This document contains abbreviated set up requirement for Puerto Rico only, please refer to the general document (US_Annual_Qtrly_Reporting_GEN) for other setup procedure that may also be required.
This document contains abbreviated set up requirements for Puerto Rico only. Please refer to the general document (US_Annual_Qtrly_Reporting_GEN) for other setup procedures that may also be required.
At line 15 changed one line
*Records required for the W2 reporting are: Codes RA,RE,RW/RO,RS,RT/RU,RV,RF.
*Records required for the W2 reporting are: Codes RA, RE, W, RO, RT, RU, RV and RF. There are no optional records.
At line 22 changed 7 lines
!Annual W2 Wage Reporting - EFW2 File Format
[RPYEU] must be run and the following selected to generate Puerto Rico state file information:
|Report List Filters, Select State:| Puerto Rico, USA
|Parameters, Annual Form Code:|(example: use standard form code‘HL$US-W2PR-2017’)
|Parameters, Period Type:|Year
|Parameters, Period End Date:|Year End Date (i.e. 31-Dec-2016)
|Parameters, Media Format:|State File Format
!!Annual W2 Wage Reporting - EFW2 File Format
[RPYEU] must be run with the following report parameters and filters selected to generate the Virginia State file information: \\ \\
At line 30 changed one line
The Directory and Media File Name parameters must be populated or an output file will not be produced.
__RPYEU Report Parameters__
|Annual Form Code|Use standard form code, such as 'HL$US-W2PR-20YY'
|Period Type|Mandatory. Defines the period type. Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
|Period End Date|Mandatory. Defines the end date of the reporting period. Enter in DD-MMM-YYYY format
|Media Format|Mandatory. Set to State File Format \\Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory. Defines the name of the government Magnetic Media file. Must be defined or an output file will not be produced
|Media File Name|Mandatory. Defines the media file name of the data being uploaded. Must be defined or an output file will not be produced
At line 32 changed one line
!!State Media Magnetic Media Reporting - EFW2 File Format
__RPYEU Report Filters__
|Select State: Puerto Rico, USA
At line 36 added 3 lines
!State Media Magnetic Media Reporting - EFW2 File Format
At line 37 changed 2 lines
!Record Name: Code RE – Employer Record (Same as the Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]
!Record Name: Code RE – Employer Record (Specific To Puerto Rico)
||Column||Description||Source
|1-2|Record Identifier|Constant "RE"
|3-6|Tax year|Required. \\ Enter the tax year for this report (YYYY). \\ Derived from the user defined FROM-TO period, converted to YYYY.
|7|Agent Indicator Code|If applicable, enter one of the following codes:\\* 1 = 2678 Agent \\* 2 = Common Paymaster \\* 3 = 3504 Agent\\If more than one code applies, use the one that best describes your status as an agent.\\Otherwise, fill with a blank.
|8-16|Employer/Agent EIN|Required. \\ Derived from the applicable Federal reporting EIN, from [IDGV] or [IDGR].
|17-25|Agent for EIN|If "1" was entered in the Agent Indicator Code field (position 7), enter the client-employer's EIN for which you are an Agent. Otherwise, fill with blanks.
|26|Terminating Business Indicator|If this is the last tax year that W-2s will be filed under this EIN, enter "1". Otherwise, enter 0 (zero).
|27-30|Establishment Number|For multiple RE (Employer) Records with the same EIN, you can use this field to assign a unique identifier for each RE (Employer) Record. Otherwise, fill with blanks.
|31-39|Other EIN|For this tax year, if you submitted tax payments to the IRS under Form 941, 943, 944, CT-1 or Schedule H or W2 data to SSA, and a different EIN was used from the EIN in positions 8-16, enter the other EIN. Otherwise, fill with blanks.
__IMPORTANT NOTE:__ The Employer's Name field (positions 40-96) and the Employer's Address fields (positions 97-173) should normally match the employer name and address under which tax payments were submitted to the IRS under Form 941, 943, 944, 945, CT-1 or Schedule H.
|40-96|Employer Name|Required. \\ Enter the name associated with the EIN entered in positions 8 - 16. \\Left justify and fill with blanks. \\Derived from the 'W2-ER-NAME' [IDFDV] Field Identifier (seq 2010).
|97-118|Employer Location Address|Enter the employer's location address (Attention, Suite, Room Number, etc.) \\Left justify and fill with blanks. \\Derived from the 'W2-ER-LOCN-ADDR' [IDFDV] Field Identifier (seq 2020).
|119-140|Employer Delivery Address|Enter the employer's delivery address (Street or Post Office Box). \\Left justify and fill with blanks. \\Derived from the 'W2-ER-DELIV-ADDR' [IDFDV] Field Identifier (seq 2030).
|141-162|Employer City|Enter the employer's city. \\Left justify and fill with blanks. \\Derived from the 'W2-ER-CITY' [IDFDV] Field Identifier (seq 2040).
|163-164|Employer State Abbreviation|Enter the employer's State or commonwealth/territory. Use a postal abbreviation. \\For a foreign address, fill with blanks. \\Derived from the 'W2-ER-STATE' [IDFDV] Field Identifier (seq 2050).
|165-169|Employer ZIP Code|Enter the employer's ZIP Code. \\For a foreign address, fill with blanks. \\Derived from the 'W2-ER-ZIP' [IDFDV] Field Identifier (seq 2060).
|170-173|Employer ZIP Code Extension|Enter the employer's four-digit extension of the ZIP code. If not applicable, fill with blanks. \\Derived from the 'W2-ER-ZIP-EXT' [IDFDV] Field Identifier (seq 2070).
|174-178 PR|Blank|Fill with blanks. Reserved for SSA use.
|179-201|Foreign State/Province|If applicable, enter the employer's foreign State/Province. \\ Left justify and fill with blanks. Otherwise, fill with blanks.
|202-216|Foreign Postal Code|If applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
|217-218|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.
|219|Employment Code|Required. \\ Enter the appropriate employment code: \\ \\* A = Agriculture (Form 943)\\* H = Household (Schedule H)\\* M = Military (Form 941) \\* Q = Medicare Qualified Government Employment (Form 941)\\* X = Railroad (CT-1) \\* F = Regular (Form 944)\\* R = Regular (all others) (Form 941). \\ NOTE: Railroad reporting is not applicable for Puerto Rico and territorial employers.
|220|Tax Jurisdiction Code|Required. \\ Enter the code that identifies the type of income tax withheld from the employee's earnings: \\ \\* Blank (W-2) \\* V = Virgin Islands (W-2VI) \\* G = Guam (W-2GU) \\* S = American Samoa (W-2AS) \\* N = Northern Mariana Islands (W-2CM) \\* P = Puerto Rico (W-2PR/499R-2)
|221|Third Party Sick Pay Indicator|Enter "1" for a sick pay indicator. Otherwise, enter "0" (zero).
|222-512 PR|Blank|Fill with blanks
At line 41 changed one line
!Record Name: Code RW - Employee Wage Record (Same as Federal Code RW)
!Record Name: Code RW - Employee Wage Record (Specific To Puerto Rico)
At line 44 changed 31 lines
|3-11|Social Security Number|Derived from [IDFDV], Field Identifier:‘W2-EE-SSN’ (seq 2500)\\ \\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’ (seq 2510)
|27-41|Employee Middle Name or Initial|Derived from [IDFDV], Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
|42-61|Employee Last Name|Derived from [IDFDV], Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
|62-65|Employee Suffix|Derived from [IDFDV], Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
|66-87|Employee Location Address|Derived from [IDFDV], Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
|88-109|Employee Delivery Address|Derived from [IDFDV], Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
|110-131|Employee City|Derived from [IDFDV], Field Identifier: ‘W2-EE-CITY’ (seq 2620)
|132-133|Employee State Abbreviation|Derived from [IDFDV], Field Identifier: ‘W2-EE-STATE’ (seq 2630)
|134-138|Employee ZIP Code|Derived from [IDFDV], Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
|139-142|Employee ZIP Code Extension|Derived from [IDFDV], Field Identifier: ‘W2-EE-ZIP-EXT’ (seq 2650)
|143-147|Blank|
|148-170|Employee Foreign State/Province|Derived from [IDFDV], Field Identifier: ‘W2-EE-F-STATE’ (seq 2660)
|171-185|Employee Foreign Postal Code|Derived from [IDFDV], Field Identifier: ‘W2-EE-F-POSTAL’ (seq 2670)
|186-187|Employee Country Code|Derived from [IDFDV], Field Identifier: ‘W2-EE-COUNTRY’ (seq 2680)
|188-209|Filler|Zeros
|210-220|Social Security Wages|Derived from [IDFDV], Field Identifier: ‘W2-SSN-WAGE’ (seq 3020)
|221-231|Social Security Tax Withheld|Derived from [IDFDV], Field Identifier: ‘W2-SSN-TAX’ (seq 3030)
|232-242|Medicare Wages & Tips|Derived from [IDFDV], Field Identifier: ‘W2-MEDI-WAGE’ (seq 3040)
|243-253|Medicare Tax Withheld|Derived from [IDFDV], Field Identifier: ‘W2-MEDI-TAX’ (seq 3050)
|254-264|Social Security Tips|Derived from [IDFDV], Field Identifier: ‘W2-SSN-TIP’ (seq 3060)
|265-396|Filler|Zeros
|397-407|Blank|
|408-462|Filler|Zeros
|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’ (seq 6000)\\ \\If the amount is not zero, then ‘1’ is entered, otherwise ‘0’ is entered
|487|Blank|
|488|Retirement Plan Indicator|Derived from [IDFDV], Field Identifier: ‘W2-RETIRE-PLAN’ (seq 6020)\\ \\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’ (seq 6060)\\ \\If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
|490-512|Blank|
|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.
|188-209 PR|Zero|Fill with zeroes
|210-220 PR|Social Security Wages|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 ($132,900 for Tax Year 2019). \\No negative amounts. \\Right justified and zero fill \\ Derived from the ‘W2-SSN-WAGE’ (seq 3020) [IDFDV] Field Identifier.
|221-231 PR|Social Security Tax Withheld|If the amount in this field is greater than zero, then the Social Security Wages field or the Social Security Tips field must be greater than zero. \\This amount should NOT EXCEED $8,239.80 for Tax Year 2019. \\No negative amounts. Right justified and zero fill. \\Derived from the ‘W2-SSN-TAX’ (seq 3030) [IDFDV] Field Identifier.
|232-242 PR|Medicare Wages and Tips|The amount in this field must be equal or exceed the sum of the Social Security Wages and Social Security Tips. \\No negative amounts. Right justified and zero fill.
|243-253 PR|Medicare Tax Withheld|No negative amounts. Right justified and zero fill
|254-264 PR|Social Security Tips|The sum of this field and the Social Security Wages field should NOT EXCEED the annual maximum Social Security Wage base for the tax year ($132,900 for Tax Year 2019). \\No negative amounts. Right justified and zero fill.
|265-396 PR|Zero|Fill with zeroes
|397-407 PR|Blank|Fill with blanks
|408-462 PR|Zero|Fill with zeroes
|463-473 PR|Cost of Employer-Sponsored Health Coverage (Code DD)|No negative amounts. \\Right justify and zero fill. \\
|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 PR|Blank|Fill with blanks.
|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 PR|Blank|Fill with blanks.
At line 76 removed 4 lines
!Record Name: Code RO - Employee Wage Record (Optional, Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant ‘RO’
|3-11|Blank|
At line 81 changed 12 lines
;Location 12 to 264:Not applicable to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
||Position||Description||Source
|12-22|Allocated Tips|Derived from [IDFDV] Field Identifier: ‘W2-ALLOC-TIP’ (seq 3070)
|23-33|Uncollected Employee Tax on Tips|The combination of uncollected social security tax and the uncollected medicare tax\\ \\Derived from [IDFDV] Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
|34-44|Medical Savings Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-R’ (seq 4150)
|45-55|Simple Retirement Account|Derived from [IDFDV] Field Identifier: ‘W2-CODE-S’ (seq 4160)
|56-66|Qualified Adoption Expenses|Derived from [IDFDV] Field Identifier: ‘W2-CODE-T’ (seq 4170)
|67-77|Uncollected SSA tax on Group Ins > 50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-M’ (seq 4110)
|78-88|Uncollected Medicare tax on Group Ins > 50000|Derived from [IDFDV] Field Identifier: ‘W2-CODE-N’ (seq 4120)
|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|
!Record Name: Code RO - Employee Wage Record (Specific To Puerto Rico)
At line 94 changed 12 lines
;Location 265 to 362:For Puerto Rico employees only.
||Position||Description||Source
|265|Civil Status|
|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|
||Column||Description||Source
|1-2|Record Identifier|Constant ‘RO’
|3-11|Blank|Fill with blanks. Reserved for SSA use.
|12-22 PR|Zero|Fill with zeroes
|23-33|Uncollected Employee Tax on Tips (Codes A and B)|Combine the uncollected Social Security tax and the uncollected Medicare tax. \\No negative amounts. \\Right justify and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
|34-99 PR|Zero|Fill with zeroes
|100-274 PR|Blank|Fill with blanks
|275-285 PR|Wages Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|286-296 PR|Commissions Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|297-307 PR|Allowances Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|308-318 PR|Tips Subject to Puerto Rico Tax|SNo negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|319-329 PR|Total Wages, Commissions, Tips, and Allowances Subject to Puerto Rico Tax|No negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|330-340 PR|Puerto Rico Tax Withheld|No negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|341-351 PR|Government Retirement Fund|No negative amounts. \\Right justify and zero fill. \\For Puerto Rico employees only.
|352-362 PR|Blank|Fill with blanks
|363-384 PR|Zero|Fill with zeroes
|385-512|Blank|Fill with blanks
At line 107 changed one line
;Location 363 to 384:For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
!Record Name: Code RS - State Record (Specific To Puerto Rico)
At line 109 removed 6 lines
|363-373|Total wages, tips and other compensation subject to Virgin Islands income tax|Stored as zeroes
|374-384|Virgin Islands, etc… Income Tax Withheld|Stored as zeroes
|385-512|Blank|
!Record Name: Code RS - State Record
||Position||Description||Source
At line 116 changed 17 lines
|3-4|State Code|Appropriate FIPS Postal Numeric Code\\Derived from the State being reported
|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 Blank 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’
|3-4 PR|State Code|Fill with zeroes
|5-9 PR|Taxing Entity Code|Fill with zeroes
|10-18|Social Security Number|Enter the employee's social security number as shown on the original/replacement SSN card issued by SSA. \\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|Enter the employee's first name as shown on the social security card. \\Left justified and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-FIRST-NAME’
|34-48|Employee Middle Name or Initial|If applicable, enter the employee's middle name or initial as shown on the social security card. \\Left justified and fill with blanks. Otherwise, fill with blanks.\\Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’
|49-68|Employee Last Name|Enter the employee's last name as shown on the social security card. \\Left justified and fill with blanks\\Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’
|69-72|Employee Suffix|If applicable, enter the employee's alphabetic suffix. For example: SR, JR. \\Left justified and fill with blanks. Otherwise, fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’
|73-94|Employee Location Address|Enter the employee's location address (Attention, Suite, Room Number, etc.). Left justified and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’
|95-116|Employee Delivery Address|Enter the employee's delivery address. \\Left justified and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’
|117-138|Employee City|Enter the employee's city. \\Left justified and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’
|139-140|Employee State Abbreviation|Enter the employee's state or commonwealth/territory. Use a postal abbreviation. \\For a foreign address, fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’
|141-145|Employee ZIP Code|Enter the employee's zip code. For a foreign address, fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’
|146-149|Employee ZIP Code Extension|Enter the employee's 4 digit extension of the zip code. If not applicable, fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP-EXT’
|150 PR|Payment for Services Rendered by a Qualified Physician Indicator|If remuneration includes payments to the employee for Services rendered by a qualified physician under Act 14-2017 enter “1”, otherwise fill with a blank.
|151 PR|Payment for Domestic Services Indicator|If remuneration includes payments to the employee for Domestic services enter “1’”, otherwise fill with a blank.
|152 PR|Payment for Other Services Indicator|If remuneration includes payments to the employee for Other services enter “1”, otherwise fill with a blank.
|153-192 PR|Payment for Other Services Concept Description|If “1” is entered for Payment for Other Services Indicator field, use this field to indicate the payment concept.
|193 PR|Payment for Services Rendered in Agricultural Labor Indicator|If remuneration includes payments to the employee for Services rendered in agricultural labor enter “1”, otherwise fill with a blank
|194 PR|Payment for Services Rendered by a Minister of a Church or by a Member of a Religious Order Indicator|If remuneration includes payments for Services rendered by a minister of a church or by a member of a religious order enter “1”, otherwise fill with a blank.
At line 134 changed 19 lines
|206-216|Contributions to Save and Double Your Money Program| Derived from [IDFDV] Field Identifier: ‘W2-PR-SAVE-PROGRAM’
217-242|Zeros
242-273|Blank
274-307|Zeros
308|Blanks
309-330|Zeros
|331-347|Not Applicable for Puerto Rico|Fill with Blanks
|348-355|Cease of Operations Date|Derived from [IDFDV] Field Identifier: ‘W2-ER-CEASE-DATE’
|356-364|Control Number| Derived from [IDFDV] Field Identifier: ‘W2-ER-CONTROL-NUM’
|365-375|Cost of Pension or Annuity|Not Required|
|376-386|Contributions to Qualified Plans| Derived from [IDFDV] Field Identifier: ‘W2-PR-CODA-PLANS’
|387-397|Reimbursed Expenses and Fringe Benefits| Derived from [IDFDV] Field Identifier: ‘W2-PR-REIMB-EXPENSES’
|398-403|Blank
|404-414|Uncollected Social Security Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-SS-TAX’
|415-425|Uncollected Medicare Tax on Tips|Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-MC-TAX’
|426-430|Specialist’s Register Number|Derived from [IDFDV] Field Identifier: ‘W2-SP-REG-NUM’
|431-441|Exempt Salaries|Derived from [IDFDV] Field Identifier: ‘W2-PR-EXM-SALARY’
|442-444|Exempt Salaries Code|Derived from [IDFDV] Field Identifier: ‘W2-PR-EXM-CODE’
|445-512|Not Required by Puerto Rico|Blank
|206-216|Contributions to Save and Double Your Money Program|Enter the amount shown in box 6 of Form 499R-2/W-2PR. \\No negative amount. Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-SAVE-PROGRAM’
|217-231 PR|Zero|Fill with zeroes
|232-242 PR|Exempt Salaries B|Enter the amount shown in box 18 of Form 499R-2/W-2PR. \\No negative amount. Right justified and zero fill.
|243-244 PR|Exempt Salaries B Code|Enter one single Code A, B, C, D, G, H or I. \\For two codes enter AB, BG, AG, AH, BH or GH. \\If you need to report code E or F, you must do so in box 16. \\A Code is required if an amount is reported in box 18 (shown in box 18 of Form 499R-2/W2PR). \\For combined Codes, use box 16 or 17. \\Do not repeat the same Code in any field. \\If not applicable, fill with blanks
|245-273 PR|Blank|Fill with blanks
|274-307 PR|Zero|Fill with zeroes
|308 PR|Blank|Fill with blanks
|309-330|Zero|Fill with zeroes
|331-347|Blank|Fill with blanks
|348-355|Cease of Operations Date|If you have terminated your business during this tax year, enter the month, day and 4 digit year. Example: 013120YY. \\Right justified and zero fill \\Derived from [IDFDV] Field Identifier: ‘W2-ER-CEASE-DATE’
|356-364 PR|Control Number|Enter a unique control number of 9 digits for Form 499R-2/W-2PR. Do not use sequence between 900000000 to 999999999. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-ER-CONTROL-NUM’
|365-375 PR|Blank|Fill with blanks
|376-386|Contributions to Qualified Plans (CODA PLANS)|Enter the amount shown in box 15 of Form 499R-2/W-2PR. \\This amount should NOT EXCEED $25,000 for Tax Year 2019. \\No negative amount. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-CODA-PLANS’
|387-397|Reimbursed Expenses and Fringe Benefits|Enter the amount shown in box 12 of Form 499R-2/W-2PR. \\No negative amount. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-REIMB-EXPENSES’
|398-403|Blank|Fill with blanks
|404-414|Uncollected Social Security Tax on Tips|Enter the amount shown in box 25 of Form 499R-2/W-2PR. \\No negative amount. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-SS-TAX’
|415-425|Uncollected Medicare Tax on Tips|Enter the amount shown in box 26 of Form 499R-2/W-2PR. \\No negative amount. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-MC-TAX’
|426-430|Specialist’s Register Number|If you are a Returns, Declarations or Refund Claims Specialist, enter the Register Number assigned by the Tax Practitioner and Education Division of the Department of the Treasury. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-SP-REG-NUM’
|431-441|Exempt Salaries|Enter the amount shown in box 16 of Form 499R-2/W-2PR. \\No negative amount. \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-EXM-SALARY’
|442 PR|Exempt Salaries Code|Enter one single Code A, B, C, D, E F, G, H or I where it is required if an amount is reported in box 16 (shown in box 16 of Form 499R-2/W-2PR). \\For combined Codes, use box 17 or 18. \\Do not repeat the same Code in any field. \\If not applicable, fill with a blank. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-EXM-CODE’
|443-449 PR|Blank|Fill with blanks
|450-487 PR|Supplemental Data 2|To be defined by user
|488-498 PR|Exempt Salaries A|Enter the amount shown in box 17 of Form 499R-2/W-2PR. \\No negative amount. \\Right justified and zero fill.
|499 PR|Exempt Salaries Code A|Enter one single Code A, B, C, D, G, H or I. If you need to report code E or F, you must do so in box 16. \\A Code is required if an amount is reported in box 17 (shown in box 17 of Form 499R-2/W-2PR). \\For combined Codes, use box 16 or 18. \\Do not repeat the same Code in any field. \\If not applicable, fill with a blank.
|500 PR|Blank|Fill with blanks
|501-508 PR|Date of Birth|Enter the Date of Birth shown in box 1 of Form 499R-2/W-2PR. Format is YYYYMMDD. \\If Code E is used in box 16 or 17, this field is required. \\No negative amount. \\Right justified and zero fill.
|509-512 PR|Blank|Fill with blanks
At line 156 changed one line
!Record Name: Code RT - Total Record (Same as Federal Record)
!Record Name: Code RT - Total Record (Specific To Puerto Rico)
At line 159 changed 11 lines
|3-9|Number of RW Records|Total number of code "RW" records reported since last code "RE" record
|10-39|Not Applicable
|40-54|Social Security Wages|Derived from [IDFDV] Field Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record
|55-69|Social Security Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record
|70-84|Medicare Wages and Tips|Derived from [IDFDV] Field Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record
|85-99|Medicare Tax Withheld|Derived from [IDFDV] Field Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record
|100-114|Social Security Tips|Derived from [IDFDV] Field Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record
|115-294|Not Applicable
|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
|310-399|Not Applicable
|400-512|Blank|
|3-9|Number of RW Records|Total number of code "RW" records reported since last code "RE" record \\Right justified and zero fill.
|10-39 PR|Zero|Fill with zeroes
|40-54|Social Security Wages|Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-SSN-WAGE’
|55-69|Social Security Tax Withheld|Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-SSN-TAX’
|70-84|Medicare Wages and Tips|Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\The amount in this field must be equal or exceed the sum in the fields for Social Security Wages and Social Security Tips. \\Derived from [IDFDV] Field Identifier: ‘W2-MEDI-WAGE’
|85-99|Medicare Tax Withheld|Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-MEDI-TAX’
|100-114|Social Security Tips|Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-SSN-TIP’
|115-294|Zero|Fill with zeroes
|295-309|Cost of Employer-Sponsored Health Coverage|Enter the total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-CODE-DD’
|310-399 PR|Zero|Fill with zeroes
|400-414 PR|Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement|Enter the total for all Employee Records (RW) reported since the last Employer Record (RE). \\Right justify and zero fill.
|415-512 PR|Blank|Fill with blanks. Reserved for SSA use.
At line 171 changed 2 lines
!Record Name: Code RU - Total Record (Optional, Same as Federal Record)
||Position||Description||Source
!Record Name: Code RU - Total Record (Specific To Puerto Rico)
||Column||Description||Source
At line 174 changed 12 lines
|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
|40-354|Not Applicable for Puerto Rico
|355-369|Wages Subject to Puerto Rico Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-WAGES’
|370-384|Commissions Subject to Puerto Rico Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-COMMISSIONS’
|385-399|Allowances Subject to Puerto Rico Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-ALLOWANCE’
|400-414|Tips Subject to Puerto Rico Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-TIP’
|415-429|Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax| Derived from [IDFDV] Field Identifier: ‘W2-TOTAL-WAGES’
|430-444|Puerto Rico Tax Withheld| Derived from [IDFDV] Field Identifier: ‘W2-PR-TAX’
|445-459|Retirement Fund Subject to Puerto Rico Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-RETIRE-FUND’
|460-512|Not Applicable|Blank
|3-9|Number of RO Records|Total number of "RO" records reported since last "RE" record. \\Right justify and zero fill.
|10-24 PR|Zero|Fill with zeroes
|25-39|Uncollected Employee Tax on Tips (Code A and B)|Total of all "RO" records since last "RE" record. \\Right justify and zero fill.\\Derived from [IDFDV] Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’
|40-129 PR|Zero|Fill with zeroes
|130-354 PR|Blank|Fill with blanks.
|355-369|Wages Subject to Puerto Rico Tax|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|370-384|Commissions Subject to Puerto Rico Tax|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|385-399|Allowances Subject to Puerto Rico Tax|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|400-414|Tips Subject to Puerto Rico Tax|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|415-429|Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|430-444|Puerto Rico Tax Withheld|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|445-459| Retirement Fund Annual Contributions|Total of all "RO" records since last "RE" record. \\Right justify and zero fill. \\ __For Puerto Rico employees only.__
|460-489 PR|Zero|Fill with zeroes
|490-512|Blank|Fill with blanks. Reserved for SSA use.
At line 187 changed one line
!Record Name: Code RV – State Total Record
!Record Name: Code RV – State Total Record (Specific To Puerto Rico)
At line 190 changed 11 lines
|3-12|Employer Phone Number| Derived from [IDFDV] Field Identifier: ‘W2-ER-CTAC-PHONE’
|3-17|Access Code|Derived from [IDFDV] Field Identifier: ‘W2-ER-ACCESS-CODE’
|18-32|Cost of Pension or Annuity|No longer required
|33-47|Reimbursed Expenses and Fringe Benefits| Derived from [IDFDV] Field Identifier: ‘W2-PR-REIMB-EXPENSES’
|48-62|Contributions to Qualified Plans| Derived from [IDFDV] Field Identifier: ‘W2-PR-CODA-PLANS’
|63-77|Exempt Salaries| Derived from [IDFDV] Field Identifier: ‘W2-PR-EXM-SALARY’
|78-92|Uncollected Social Security Tax| Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-SS-TAX’
|93-107|Uncollected Medicare Tax on Tips| Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-MC-TAX’
|108-122|Charitable Contribution| Derived from [IDFDV] Field Identifier: ‘W2-PR-DONATION’
|123-137|Contributions to Save and Double Your Money Program| Derived from [IDFDV] Field Identifier: ‘W2-PR-SAVE-PROGRAM’
|138-512|Not Required by Puerto Rico|Blank
|3-12|Employer Phone Number|Enter the employer phone number, such as "7879999999". Otherwise, fill with zeros \\Derived from [IDFDV] Field Identifier: ‘W2-ER-CTAC-PHONE’
|13-32 PR|Blank|Fill with blanks
|33-47|Reimbursed Expenses and Fringe Benefits|Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-REIMB-EXPENSES’
|48-62|Contributions to Qualified Plans (CODA PLANS)|Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\ Derived from [IDFDV] Field Identifier: ‘W2-PR-CODA-PLANS’
|63-77|Exempt Salaries|The sum of the Exempt Salaries field (Box 16), (RE State Record, positions 431- 441), Exempt Salaries A field (Box 17), (RS State Record, positions 488-498) and Exempt Salaries B field (Box 18), (RS State Record, positions 232-242). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-EXM-SALARY’
|78-92|Uncollected Social Security Tax|Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\ Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-SS-TAX’
|93-107|Uncollected Medicare Tax on Tips|Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\ Derived from [IDFDV] Field Identifier: ‘W2-PR-UNC-MC-TAX’
|108-122|Charitable Contributions|Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\Derived from [IDFDV] Field Identifier: ‘W2-PR-DONATION’
|123-137|Contributions to Save and Double Your Money Program|Enter the total for all State Records (Code RS) reported since the last Employer Record (Code RE). \\Right justified and zero fill. \\ Derived from [IDFDV] Field Identifier: ‘W2-PR-SAVE-PROGRAM’
|138-512 PR|Blank|Fill with blanks.
At line 233 added one line
At line 203 changed 8 lines
||Position||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|
----
![Notes|Edit:Internal.Tax Reporting - OH]
[{InsertPage page='Internal.Tax Reporting - OH' default='Click to create a new notes page'}]
[{InsertPage page='W2_EFW2_RECORD_RF'}]
![Notes|Edit:Internal.Tax Reporting - PR]
[{InsertPage page='Internal.Tax Reporting - PR' default='Click to create a new notes page'}]
This page (revision-5) was last changed on 26-Nov-2021 10:22 by Meg McFarlandTop