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!!!Puerto Rico Annual and Quarterly Reporting
 
!!What's New for Tax Year 2014
The following changes have been noted for reporting W2 wages to the Federal government:
* Exempt Salary (RS record positions 431-441)  new data field.
* Exempt Salary Code (RS record positions 442-444) new data field.
* Hire Exempt Wages and Tips field no longer required in the RO record and the RT record.
* Cost of Pension or Annuity field has been removed from the ES and RV records.
* Date on which you started to receive pension field has been removed from the RS record (position 442-449).
* Salaries Under Act 324-2004 was renamed to ‘Exempt Salary’.
* Cost of  ER sponsored health coverage now in both RW and RT records.
* Charitable Contributions are now recorded in both the RS and RV record.
* Contributions to the Save and Double Your Money Program now recorded in both the RS and RV records.

!!Set Up
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.

!IDGV - State Registration
*DGV Definition Tab must be set up with ‘State Registration’ for State/Province: Puerto Rico
*IDGV Variables Tab must be set up with ‘State Registration’ for State/Province: Puerto Rico 
**'W2 STATE MEDIA FILING'- Must be ‘02’ for Puerto Rico
!!State File Procedures
*Puerto Rico Department of Revenue accepts filing of W-2s via magnetic media using the EFW2 file format.

*Records required for the W2 reporting are: Codes RA,RE,RW/RO,RS,RT/RU,RV,RF.
 
*Puerto Rico requires to file the state wages by itself, therefore the user must set up IDGV as follows:
	**for State Registration of Puerto Rico, the IDGV Variable:
		‘W2 STATE MEDIA FILING’
		02 – State requires its own File, do not include other State information in the State File

*‘W2 STATE MEDIA FILING’ - change to ‘03’ to include state information when the City file is run (see   [IDGV-Local Registration|Tax Reporting - OH#IDGV - Local Registration] for more information.)

!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-2015’)
|Parameters, Period Type:|Year
|Parameters, Period End Date:|Year End Date (i.e. 31-Dec-2014)
|Parameters, Media Format:|State File Format

The Directory and Media File Name parameters must be populated or an output file will not be produced.

!!State Media Magnetic Media Reporting - EFW2 File Format

!Record Name: Code RA – Submitter Record (Same as the Federal Code RA)
[{InsertPage page='W2_EFW2_RECORD_RA'}]
\\ 
!Record Name: Code RE – Employer Record (Same as the Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]
\\ 

!Record Name: Code RW - Employee Wage Record (Same as Federal Code RW)
||Column||Description||Source
|1-2|Record Identifier|Constant "RW"
|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|

!Record Name: Code RO - Employee Wage Record (Optional, Same as Federal Record)
||Position||Description||Source
|1-2|Record Identifier|Constant ‘RO’
|3-11|Blank|

;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|

;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|

;Location 363 to 384:For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
||Position||Description||Source
|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
|1-2|Record Identifier|Constant "RS"
|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’
|195-205|Charitable Contributions|Derived from [IDFDV] Field Identifier: ‘W2-PR-DONATION’
|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

;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  (Same as Federal Record)
||Position||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
|10-39|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|

!Record Name: Code RU - Total Record (Optional, Same as Federal Record)
||Position||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
|40-354|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

!Record Name: Code RV – State Total Record 
||Position||Description||Source
|1-2|Record Identifier|Constant "RV"
|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

!Record Name: Code RF - Final Record (Same as Federal Record)
||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|
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![Notes|Edit:Internal.Tax Reporting - OH]
[{InsertPage page='Internal.Tax Reporting - OH' default='Click to create a new notes page'}]