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

The EFW2 Format is used for 2011 Annual and Quarterly Reporting.

Record Name: Code RA – Submitter Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID number (EIN)
Numeric only
Derived from IDFDV, Field Identifier: ‘SUB-ER-EIN’
12-19User Identification (User ID)Derived from IDFDV, Field Identifier: ‘SUB-USER-ID’
20-23Software Vendor CodeDerived from IDFDV, Seq# 1035 Field Identifier: ‘SUB-VENDOR’

This optional Vendor Code will not be provided, if the users do not have a Vendor Code, leave this blank
24-28Blank
29Resub IndicatorDerived from IDFDV, Field Identifier: ‘SUB-RESUB-IND’
30-35Resub WFIDDerived from IDFDV, Field Identifier: ‘SUB-RESUB-WFID’
36-37Software CodeDerived from IDFDV, Field Identifier: ‘SUB-SOFTWARE’
38-94Company NameDerived from IDFDV, Field Identifier: ‘SUB-COMP-NAME’
95-116Location AddressDerived from IDFDV, Field Identifier: ‘SUB-COMP-LOCN’
117-138Delivery AddressDerived from IDFDV, Field Identifier: ‘SUB-COMP-DELIV’
139-160Company CityDerived from IDFDV, Field Identifier: ‘SUB-COMP-CITY’
161-162Company State AbbreviationDerived from IDFDV, Field Identifier: ‘SUB-COMP-STATE’
163-167Company ZIP CodeDerived from IDFDV, Field Identifier: ‘SUB-COMP-ZIP’
168-171Company ZIP Code extensionDerived from IDFDV, Field Identifier: ‘SUB-COMP-ZIP-EXT’
172-176Blank
177-199Company Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘SUB-COMP-F-STATE’
200-214Company Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘SUB-COMP-F-POST’
215-216Company Country CodeDerived from IDFDV, Field Identifier: ‘SUB-COMP-COUNTRY’
217-273Submitter NameDerived from IDFDV, Field Identifier: ‘SUB-SUBM-NAME’
274-295Submitter Location AddressDerived from IDFDV, Field Identifier: ‘SUB-SUBM-LOCN’
296-317Submitter Delivery AddressDerived from IDFDV, Field Identifier: ‘SUB-SUBM-DELIV’
318-339Submitter CityDerived from IDFDV, Field Identifier: ‘SUB-SUBM-CITY’
340-341Submitter State AbbreviationDerived from IDFDV, Field Identifier: ‘SUB-SUBM-STATE’
342-346Submitter ZIP codeDerived from IDFDV, Field Identifier: ‘SUB-SUBM-ZIP’
347-350Submitter ZIP code extensionDerived from IDFDV, Field Identifier: ‘SUB-SUBM-ZIP-EXT’
351-355Blank
356-378Submitter Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘SUB-SUBM-F-STATE’
379-393Submitter Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘SUB-SUBM-F-POST’
394-395Submitter Country CodeDerived from IDFDV, Field Identifier: ‘SUB-SUBM-COUNTRY’
396-422Contact NameDerived from IDFDV, Field Identifier: ‘SUB-CONT-NAME’
423-437Contact Phone NumberDerived from IDFDV, Field Identifier: ‘SUB-CONT-TEL’
438-442Contact Phone ExtensionDerived from IDFDV, Field Identifier: ‘SUB-CONT-TEL-EXT’
443-445Blank
446-485Contact E-mailDerived from IDFDV, Field Identifier: ‘SUB-CONT-EMAIL’
486-488Blank
489-498Contact FAXDerived from IDFDV, Field Identifier: ‘SUB-CONT-FAX’
499-499Preferred Method of Problem Notification CodeDerived from IDFDV, Field Identifier: ‘SUB-CONT-METH’
500-500Preparer CodeDerived from IDFDV, Field Identifier: ‘SUB-PREPARER’
501-512Blank

Record Name: Code RE – Employer Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax year CCYY

From user specified FROM-TO period converted to CCYY
7Agent Indicator CodeDerived from IDFDV, Field Identifier: ‘W2-ER-AGENT-IND’
8-16Employer/Agent EINSystem derived the applicable Federal reporting EIN, from IDGV or IDGR

If on RPYEU selection screen the ‘Combined Fed Regist#’ toggle is ‘checked’, then this 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 EINDerived from IDFDV, Field Identifier: ‘W2-ER-FOR-EIN’
26Terminating Business IndicatorDerived from IDFDV, Field Identifier: ‘W2-ER-TERM-BUS’
27-30Establishment NumberDerived from IDFDV, Field Identifier: ‘W2-ER-ESTAB’
31-39Other EINDerived from IDFDV, Field Identifier: ‘W2-ER-OTHER-EIN’
40-96Employer NameDerived from IDFDV, Field Identifier: ‘W2-ER-NAME’
97-118Employer Location AddressDerived from IDFDV, Field Identifier: ‘W2-ER-LOCN-ADDR’
119-140Employer Delivery AddressDerived from IDFDV, Field Identifier: ‘W2-ER-DELIV-ADDR’
141-162Employer CityDerived from IDFDV, Field Identifier: ‘W2-ER-CITY’
163-164Employer State AbbreviationDerived from IDFDV, Field Identifier: ‘W2-ER-STATE’
165-169Employer ZIP CodeDerived from IDFDV, Field Identifier: ‘W2-ER-ZIP’
170-173Employer ZIP Code ExtensionDerived from IDFDV, Field Identifier: ‘W2-ER-ZIP-EXT’
174-174Kind of EmployerDerived from IDFDV, Field Identifier: ‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blank
179-201Employer Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘W2-ER-F-STATE’
202-216Employer Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘W2-ER-F-POSTAL’
217-218Employer Country CodeDerived from IDFDV, Field Identifier: ‘W2-ER-COUNTRY’
If Field Identifier: ‘W2-ER-COUNTRY’ = ‘USA’, then this field is blank.
Otherwise, this is a Foreign Country Code and the Field Identifier: ‘W2-ER-COUNTRY’ is already retrieved from IDCO UDF ‘ISO COUNTRY CODE’ with the two character ISO Country Code.

Note that Field Identifier: ‘W2-ER-F-COUNTRY’ is used for printing on W2 Form, this identifier can specify to use the NAME or ISO or leave blank.

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

If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then 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/RU records will be generated for different types of employment.
220Tax Jurisdiction CodeDerived from IDFDV, Field Identifier: ‘W2-ER-TAX-JURIS’
221Third-Party Sick Pay IndicatorDerived from IDFDV, Field Identifier: ‘SUB-3RD-PARTY-SICK’
222-512Blank

Record Name: Code RW – Employee Wage Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RW"
3-11Social Security NumberDerived from IDFDV, Field Identifier: ‘W2-EE-SSN’

If an invalid SSN is encountered, this field is entered with zeroes.
12-26Employee First NameDerived from IDFDV, Field Identifier: ‘W2-EE-FIRST-NAME’
27-41Employee Middle Name or InitialDerived from IDFDV, Field Identifier: ‘W2-EE-MIDDLE’
42-61Employee Last NameDerived from IDFDV, Field Identifier: ‘W2-EE-LAST-NAME’
62-65Employee SuffixDerived from IDFDV, Field Identifier: ‘W2-EE-SUFFIX’
66-87Employee Location AddressDerived from IDFDV, Field Identifier: ‘W2-EE-LOCN-ADDR’
88-109Employee Delivery AddressDerived from IDFDV, Field Identifier: ‘W2-EE-DELIV-ADDR’
110-131Employee CityDerived from IDFDV, Field Identifier: ‘W2-EE-CITY’
132-133Employee State AbbreviationDerived from IDFDV, Field Identifier: ‘W2-EE-STATE’
134-138Employee ZIP CodeDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP’
139-142Employee ZIP Code ExtensionDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP-EXT’
143-147Blank
148-170Employee Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘W2-EE-F-STATE’
171-185Employee Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘W2-EE-F-POSTAL’
186-187Employee Country CodeDerived from IDFDV, Field Identifier: ‘W2-EE-COUNTRY’
If Field Identifier: ‘W2-EE-COUNTRY’ = ‘USA’, then this field is blank.
Otherwise, this is a Foreign Country Code and the Field Identifier: ‘W2-EE-COUNTRY’ is already retrieved from IDCO UDF ‘ISO COUNTRY CODE’ with the two character ISO Country Code.

Note that Field Identifier: ‘W2-EE-F-COUNTRY’ is used for printing on W2 Form, this identifier can specify to use the NAME or ISO or leave blank.

If Field Identifier: ‘W2-EE-F-COUNTRY’ = ‘NAME’, then the Country Name is printed
If Field Identifier: ‘W2-EE-F-COUNTRY’ = ‘ISO’, then the ISO Country Code is printed
If Field Identifier: ‘W2-EE-F-COUNTRY’ = blank, then the IDCO Screen Country Code is printed
188-198Wages, Tips and other compensationDerived from IDFDV, Field Identifier: ‘W2-FIT-WAGE’
199-209Federal Income Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-FIT-TAX’
210-220Social Security WagesDerived from IDFDV, Field Identifier: ‘W2-SSN-WAGE’
221-231Social Security Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-SSN-TAX’
232-242Medicare Wages & TipsDerived from IDFDV, Field Identifier: ‘W2-MEDI-WAGE’
243-253Medicare Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-MEDI-TAX’
254-264Social Security TipsDerived from IDFDV, Field Identifier: ‘W2-SSN-TIP’
265-275Advanced Earned Income CreditDerived from IDFDV, Field Identifier: ‘W2-EIC’
276-286Dependent Care BenefitsDerived from IDFDV, Field Identifier: ‘W2-DEP-CARE’
287-297Deferred Compensation Contribution to Section 401(k)Derived from IDFDV, Field Identifier: ‘W2-CODE-D’
298-308Deferred Compensation Contribution to Section 403(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-E’
309-319Deferred Compensation Contribution to Section 408(k)(6)Derived from IDFDV, Field Identifier: ‘W2-CODE-F’
320-330Deferred Compensation Contribution to Section 457(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-G’
331-341Deferred Compensation Contribution to Section 501(c)(18)(D)Derived from IDFDV, Field Identifier: ‘W2-CODE-H’
342-352Military Employees Basic Quarters, Subsistence and Combat PayDerived from IDFDV, Field Identifier: ‘W2-CODE-Q’

This field is valid for tax years 1995-2001 only, not used
353-363Non-qualified Plan section 457Derived from IDFDV, Field Identifier: ‘W2-NQUAL-457’
364-374Employer Contributions to a Health Savings AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-W’
375-385Non-qualified Plan Not section 457Derived from IDFDV, Field Identifier: ‘W2-NQUAL-N457’
386-396Nontaxable Combat PayDerived from IDFDV, Field Identifier: ‘W2-CODE-Q’
397-407Blank
408-418Employer cost of premiums for Group Term Life insurance over $50000Derived from IDFDV, Field Identifier: ‘W2-CODE-C’
419-429Income from Non-statutory Stock OptionsDerived from IDFDV, Field Identifier: ‘W2-CODE-V’
430-462Blank
463-473Cost of Employer-Sponsored Health CoverageDerived from IDFDV, Field Identifier: ‘W2-CODE-DD’ (seq 4250)
474-485Blank
486Statutory Employee IndicatorDerived from IDFDV, Field Identifier: ‘W2-STAT-EE’

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
487Blank
488Retirement Plan IndicatorDerived from IDFDV, Field Identifier: ‘W2-RETIRE-PLAN’

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
489Third-Party Sick Pay IndicatorDerived from IDFDV, Field Identifier: ‘W2-3PARTY-SICK’

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
490-512Blank

Record Name: Code RO – Employee Wage Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RO"
3-11Blank
12-22Allocated TipsDerived from IDFDV, Field Identifier: ‘W2-ALLOC-TIP’
23-33Uncollected Employee Tax on Tips

A combination of the uncollected social security tax and the uncollected medicare tax
Derived from IDFDV, Field Identifier: ‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’
34-44Medical Savings AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-R’
45-55Simple Retirement AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-S’
56-66Qualified Adoption ExpensesDerived from IDFDV, Field Identifier: ‘W2-CODE-T’
67-77Uncollected SSA tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-M’
78-88Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-N’
89-110Blank
111-121Designated Roth Contribution under section 457(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-EE’ (seq 4260)
122-264Blank
Location 265 to 362
For Puerto Rico employees only
ColumnDescriptionSource
265Blank
266-274Spouse’s SSN

Blank
275-285Wages Subject to Puerto Rico Tax
Stored as zeroes
286-296Commissions Subject to Puerto Rico Tax
Stored as zeroes
297-307Allowances Subject to Puerto Rico Tax
Stored as zeroes
308-318Tips Subject to Puerto Rico Tax
Stored as zeroes
319-329Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax
Stored as zeroes
330-340Puerto Rico Tax Withheld
Stored as zeroes
341-351Retirement Fund Subject to Puerto Rico Tax
Stored as zeroes
352-362Blank
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 tax
Stored as zeroes
374-384Virgin Islands Income Tax Withheld
Stored as zeroes
385-512Blank

Record Name: Code RS – Supplemental Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State code, appropriate FIPS postal numeric codeSystem Derived from the State being reported

e.g. California is code "06"
5-9Taxing Entity CodeIf County, City or School district tax is reported, this field is derived from IDGV 'W2 TAXING ENTITY' field for the County, City or School district tax being reported
10-18Social Security NumberDerived from IDFDV, Field Identifier: ‘W2-EE-SSN’

If an invalid SSN is encountered, this field is entered with zeroes.
19-33Employee First NameDerived from IDFDV, Field Identifier: ‘W2-EE-FIRST-NAME’
34-48Employee Middle Name or InitialDerived from IDFDV, Field Identifier: ‘W2-EE-MIDDLE’
49-68Employee Last NameDerived from IDFDV, Field Identifier: ‘W2-EE-LAST-NAME’
69-72Employee SuffixDerived from IDFDV, Field Identifier: ‘W2-EE-SUFFIX’
73-94Employee Location AddressDerived from IDFDV, Field Identifier: ‘W2-EE-LOCN-ADDR’
95-116Employee Delivery AddressDerived from IDFDV, Field Identifier: ‘W2-EE-DELIV-ADDR’
117-138Employee CityDerived from IDFDV, Field Identifier: ‘W2-EE-CITY’
139-140Employee State AbbreviationDerived from IDFDV, Field Identifier: ‘W2-EE-STATE’
141-145Employee ZIP CodeDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP’
146-149Employee ZIP Code ExtensionDerived from IDFDV, Field Identifier: ‘W2-EE-ZIP-EXT’
150-154Blank
155-177Employee Foreign State/ProvinceDerived from IDFDV, Field Identifier: ‘W2-EE-F-STATE’
178-192Employee Foreign Postal CodeDerived from IDFDV, Field Identifier: ‘W2-EE-F-POSTAL’
193-194Employee Country CodeDerived from IDFDV, Field Identifier: ‘W2-EE-COUNTRY’
Location 195 to 267
Apply to Quarterly Unemployment Reporting
If ‘Period Type’ = ‘Quarter’ is specified, then Location 195 to 267 will be filled.
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 MMCCYYFrom user specified Period End Date converted to MMCCYY for the quarter

e.g. Period End Date = ‘31-Dec-2007’, then reporting period is ‘122007’
203-213State Quarterly Unemployment Insurance Total WagesDerived from IDFDV, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’

Note that the IDFDV Identifier ‘W2-SUI-WAGE-ER’ is not used to report this field because the value of Identifier ‘W2-SUI-WAGE-ER’ may already been capped by Vertex 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 be using the State Taxable wages from Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ that are related to the employee 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 pay category = ‘Regular Pay’ that are not reversed with Pay Issue Date falls within the user specified Quarter begin and end date

If the Pay Header’s Work State or Home State is the same as the reporting state, then the Pay Header Tax Weeks is accumulated
227-234Date First Employed MMDDCCYYFrom system derived latest Employment Hired Date
235-242Date of Separation MMDDCCYYFrom system derived latest Employment Termination Date that is greater than the Employment Hired Date
243-247Blank
248-267State Employer Account NumberDerived from IDFDV, Field Identifier: ‘W2-STATE-REGIST’ for the reporting State

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

e.g. California is code "06"
276-286State Taxable WagesDerived from IDFDV, Field Identifier: ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’
287-297State Income Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’
298-307Other State Data, to be defined by each state

State: California
298-302State data SUI TaxDerived from IDFDV, Field Identifier: ‘W2-SUI-TAX-ER’
303-307State data SDI TaxDerived from IDFDV, Field Identifier: ‘W2-SDI-TAX-EE’
308Tax Type Code

This 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

IDGV must set up for 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' - Indicates 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 supplied by the County/City or School government booklet
If County, City or School district tax is reported, this field is derived from IDGV 'W2 TAX TYPE CODE' field.
309-319Local Taxable WagesIf School Tax is reported, this field is derived from Identifier ‘W2-SCHL-WAGE’

If County Tax is reported, this field is derived from Identifier ‘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 Identifier ‘W2-SCHL-TAX’

If County Tax is reported, this field is derived from Identifier ‘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 1

Blank
413-487Supplemental Data 2

Blank
488-512Blank
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#

ColumnDescriptionSource
1-2Record IdentifierConstant "RT"
3-9Number of RW Records

Total number of code "RW" records reported since last code "RE" record
10-24Wages, Tips and Other CompensationDerived from IDFDV, Identifier: ‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record
25-39Federal Income Tax WithheldDerived from IDFDV, Identifier: ‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record
40-54Social Security WagesDerived from IDFDV, Identifier: ‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record
55-69Social Security Tax WithheldDerived from IDFDV, Identifier: ‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record
70-84Medicare Wages and TipsDerived from IDFDV, Identifier: ‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record
85-99Medicare Tax WithheldDerived from IDFDV, Identifier: ‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record
100-114Social Security TipsDerived from IDFDV, Identifier: ‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record
115-129Advanced Earned Income CreditDerived from IDFDV, Identifier: ‘W2-EIC’, total of all code "RW" records since last "RE" record
130-144Dependent Care BenefitsDerived from IDFDV, Identifier: ‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record
145-159Deferred Compensation Contributions to Section 401(k)Derived from IDFDV, Field Identifier ‘W2-CODE-D’, total of all code "RW" records since last "RE" record
160-174Deferred Compensation Contributions to Section 403(b)Derived from IDFDV, Field Identifier ‘W2-CODE-E’, total of all code "RW" records since last "RE" record
175-189Deferred Compensation Contributions to Section 408(k)(6)Derived from IDFDV, Field Identifier ‘W2-CODE-F’, total of all code "RW" records since last "RE" record
190-204Deferred Compensation Contributions to Section 457(b)Derived from IDFDV, Field Identifier ‘W2-CODE-G’, total of all code "RW" records since last "RE" record
205-219Deferred Compensation Contributions to Section 501(c)(18)(D)Derived from IDFDV, Field Identifier ‘W2-CODE-H’, total of all code "RW" records since last "RE" record
220-234Military Employees Basic Quarters, Subsistence and Combat PayDerived from IDFDV, Field Identifier ‘W2-CODE-Q’, total of all code "RW" records since last "RE" record

This field is valid for tax years 1995-2001 only, not used
235-249Non-Qualified Plan Section 457Derived from IDFDV, Field Identifier ‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record
250-264Employer Contributions to a Health Savings AccountDerived from IDFDV, Field Identifier ‘W2-CODE-W’, total of all code "RW" records since last "RE" record
265-279Non-Qualified Plan Not Section 457Derived from IDFDV, Field Identifier ‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record
280-294Blank
295-309Cost of Employer-Sponsored Health CoverageDerived from IDFDV, Field Identifier ‘W2-CODE-DD’, total of all code "RW" records since last "RE" record
310-324Employer Cost of Premiums for Group Term Life Insurance over $50000Derived from IDFDV, Field Identifier ‘W2-CODE-C’, total of all code "RW" records since last "RE" record
325-339Income Tax Withheld by Third-Party PayerDerived from IDFDV Identifier ‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record
340-354Income from Non-statutory Stock optionsDerived from IDFDV, Field Identifier ‘W2-CODE-V’, total of all code "RW" records since last "RE" record
355-369Deferrals Under a Section 409A Non-qualified Deferred Compensation PlanDerived from IDFDV, Field Identifier ‘W2-CODE-Y’, total of all code "RW" records since last "RE" record
370-384Designated Roth Contributions to 401(k) planDerived from IDFDV, Field Identifier ‘W2-CODE-AA’, total of all code "RW" records since last "RE" record
385-399Designated Roth Contributions to 403(b) Salary Reduction AgreementDerived from IDFDV, Field Identifier ‘W2-CODE-BB’, total of all code "RW" records since last "RE" record
400-512Blank

Record Name: Code RU – Total Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RU"
3-9Number of RO Records

Total number of code "RO" records reported since last code "RE" record
10-24Allocated TipsDerived from IDFDV, Field Identifier: ‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record
25-39Uncollected Employee Tax on TipsDerived from IDFDV, Field Identifier: ‘W2-CODE-A’ and ‘W2-CODE-B’, total of all code "RO" records since last "RE" record
40-54Medical Savings AccountDerived from IDFDV, Field Identifier: ‘W2-CODE-R’, total of all code "RO" records since last "RE" record
55-69Simple RetirementDerived from IDFDV, Field Identifier: ‘W2-CODE-S’, total of all code "RO" records since last "RE" record
70-84Qualified Adoption ExpensesDerived from IDFDV, Field Identifier: ‘W2-CODE-T’, total of all code "RO" records since last "RE" record
85-99Uncollected SSA tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-M’, total of all code "RO" records since last "RE" record
100-114Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV, Field Identifier: ‘W2-CODE-N’, total of all code "RO" records since last "RE" record
115-144Blank
145-159Designated Roth Contribution under section 457(b)Derived from IDFDV, Field Identifier: ‘W2-CODE-EE’, total of all code "RO" records since last "RE" record
160-354Blank
355-369Wages Subject to Puerto Rico Tax
Stored as zeroes
370-384Commissions Subject to Puerto Rico Tax
Stored as zeroes
385-399Allowances Subject to Puerto Rico Tax
Stored as zeroes
400-414Tips Subject to Puerto Rico Tax
Stored as zeroes
415-429Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax
Stored as zeroes
430-444Puerto Rico Tax Withheld
Stored as zeroes
445-459Retirement Fund Subject to Puerto Rico Tax
Stored as zeroes
460-474Total wages, tips and other compensation subject to Virgin Islands, income tax
Stored as zeroes
475-489Virgin Islands, etc. Income Tax Withheld
Stored as zeroes
490-512Blank

Record Name: Code RV – State Total Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RV"
3-512Supplemental Data (optional)To be defined by each state
e.g. State of Maryland uses Code RV record to report MW508 information

Record Name: Code RF – Final Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RF"
3-7Blank
8-16Number of RW Records

Total number of code "RW" records on file
17-512Blank