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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
This document is reissued every tax year and may be updated at any time to ensure that it contains
the most current information. The latest version will be indicated in the header of the document. A
“Version Change Log” will indicate what has changed from the initial publication.
WHAT’S NEW
Record Changes
For tax year 2023, there are no record layout changes.
Other Changes
• The Social Security Wage Base for tax year 2023 is $160,200.
• The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to
$9,932.40)
• The 2023 Social Security and Medicare coverage threshold for Household wages is $2,600.
• Appendix H – 16.0 - Maximum Wage and Tax Table: This table has been modified to include tax
year 2023 Social Security wage amount changes, including Household wages.
• Some editorial changes and corrections for clarification have also been made.
• The Taxpayer First Act of 2019, enacted July 1, 2019, authorized the Department of the Treasury
and the IRS to issue regulations that reduce the threshold for mandatory electronic filing. Starting
with tax year 2023 electronic filing is required if the aggregated total of information returns is 10 or
more. New electronic filing requirements for Forms W-2 | Internal Revenue Service (irs.gov)
IMPORTANT NOTES
Common Conditions That Will Cause the Social Security Administration (SSA) to Reject an
Electronic and Paper Wage File
SSA will reject electronic and paper wage files which contain a W-2 with any of the following
conditions.
Reports with Social Security Wages and/or Tips and Medicare Wages and Tips - Relational Edits
• 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.
Household Reporting
• If the tax year is 1994 and later and the Employer’s Employment Code is Household (H); and
• The sum of Social Security Wages and Social Security Tips is less than the yearly Social Security
minimum for coverage; and
• Medicare Wages and Tips is less than the yearly minimum for coverage.
For additional information on Household reporting, please refer to IRS Publication 926, Household
Employer’s Tax Guide at www.irs.gov/pub/irs-pdf/p926.pdf .
What Happens if SSA Rejects My Electronic or Paper Wage File?
If the above condition occurs in an electronic wage file, SSA will notify the submitter by E-Mail or
postal mail to correct their wage file, retest in AccuWage Online and resubmit the wage file to SSA. To
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
ensure prompt notification, please verify that your E-Mail address in the RA (Submitter) Record is
correct and complete.
If the above conditions occur in a paper wage file, SSA will notify the employer by E-Mail or postal
mail to correct the wage file and resubmit a wage file to SSA.
If you wish to view your errors online via Business Services Online (BSO), please visit
www.socialsecurity.gov/employer/ and follow the instructions to log in or register to use the online suite
of services.
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Social Security Administration Publication No. 42-007
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FILING REMINDERS
Electronic Filing
• For tax year 2023, BSO filers may upload their files beginning December 2, 2023.
Terminating businesses may file before that date. Please refer to Section 2.3: Terminating a
Business, for more information.
• For tax year 2023, Electronic Data Transfer (EDT) filers may transmit their files beginning
December 4, 2023.
Filing Deadlines
• The Internal Revenue Service (IRS) deadline for electronic filing is January 31, 2024
www.irs.gov/pub/irs-pdf/iw2w3.pdf .
Note: You may owe a penalty for each Form W-2 that you file late. (Refer to IRS Publication 2022
“General Instructions for Forms W-2 and W-3” for information concerning late filing penalties and
terminating a business.)
Other Filing Reminders
• SSA’s BSO no longer accepts incorrectly formatted W-2 files. Please test your wage file through
AccuWage Online (within BSO) before uploading your wage file. For additional information,
please visit SSA’s AccuWage Online website www.socialsecurity.gov/employer/accuwage .
• SSA encourages the use of AccuWage Online to test your files. (See Section 6.)
• SSA is not able to process multiple data files in a .ZIP file. Upload and send only one wage file at a
time. Please see Section 7.3 (Data Requirements) for additional information.
• If you are running anti-spam software, be sure to configure it so that SSA correspondence is not
identified as spam.
• Make sure that your data file is in text format.
• Make sure each data file submitted is complete (RA (Submitter) Record through RF (Final) Record).
• All submitters must obtain a BSO User Identification (ID) through our registration process (see
Section 5) and must enter that BSO User ID in the RA (Submitter) Record.
• Make sure the BSO User ID assigned to the employee who is attesting to the accuracy of the W-2
data is included in the RA (Submitter) Record. See Section 5 (User Identification (User
ID)/Password Registration Information) for additional information.
• RA (Submitter) Record Information: The National Association of Computerized Tax Processors
(NACTP) code is only needed for companies that sell their software to others. Companies that
develop their own software should not request an NACTP code.
• RA (Submitter) Record Information: It is imperative that the submitter’s telephone number and
E-Mail address be entered in the appropriate positions. Failure to include correct and complete
submitter contact information may delay processing.
• If you file 10 or more informational returns such as W-2 or 1099 during a calendar year, you must
file them electronically unless the IRS grants you a waiver. (You may be charged a penalty if you
fail to file electronically when required.)
• If your organization files on behalf of multiple employers, include no more than 1 million RW
(Employee) Records or 50,000 RE (Employer) Records per submission. Following these guidelines
will help to ensure that your wage data is processed in a timely manner.
• RE (Employer) Record Information: Following the last RW/RO/RS Record for the employee, create
an RT/RU/RV Record, then create either:
− The RE (Employer) Record for the next employer in the submission; or
− An RF (Final) Record if this is the last report in the submission.
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• If no RS (State) Records are prepared, do not prepare an RV (State Total) Record.
• Do not create a file that contains any data after the RF (Final) Record. Your submission will not be
processed if it contains data after the RF (Final) Record.
• Be sure to confirm that the tax year entered in the RE (Employer) Record is correct.
• Be sure the Employer Identification Number (EIN) is entered correctly in the RE (Employer) Record.
This is especially important for Agents; make sure the Employer EIN is entered in the correct
positions. Please see Section 2.1.2 for additional information on Agent reporting. Note: This is the
EIN SSA will use to post the W-2 data.
• The Tax Jurisdiction Code (position 220 on the RE (Employer)) Record relates to the type of
income tax that the earnings are subject to.
• Third-party sick pay recap reports must not be filed electronically. For further information, refer to
IRS Publication 15-A (Employer's Supplemental Tax Guide). (See Section 6.)
• For general information about employer wage reporting, visit SSA’s employer website at
www.socialsecurity.gov/employer .
FUTURE CHANGES
• Effective February 1, 2024, Division of Earnings and Business Services (DEBS) will change their
800# operational hours from 7:00 a.m. to 7:00 p.m. to 7:00 a.m. - 5:30 p.m. Eastern Time for the
telephone numbers listed. Business Services Branch (BSB) 800# - 800-772-6270, Business Services
Online (BSO) Technical Assistance - 888-772-2970.
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TABLE OF CONTENTS
1.0 GENERAL INFORMATION ..........................................................................................................1
1.1 Filing Requirements ................................................................................................................1
1.2 Filing Deadline........................................................................................................................4
1.3 Processing a File and Resubmission Files ..............................................................................4
1.3.1 Examples of Resubmission File Formats ....................................................................6
1.4 Correcting a Processed File ....................................................................................................7
1.5 Assistance ...............................................................................................................................7
2.0 SPECIAL SITUATIONS .................................................................................................................8
2.1 Agent Determination ...............................................................................................................8
2.1.1 Special Instructions for 2678 Agents ..........................................................................8
2.1.2 RE (Employer) Record Reporting for 2678 Agents, 3504 Agents and Common
Paymasters ..............................................................................................................................8
2.2 Prior Year Makeup Contributions Under USERRA ...............................................................9
2.3 Terminating a Business ...........................................................................................................9
2.4 Deceased Worker ..................................................................................................................10
2.5 Government Employer ..........................................................................................................10
2.6 Military Employer .................................................................................................................11
2.7 Railroad Retirement Board (RRB) Employer .......................................................................12
2.8 Third-Party Sick Pay .............................................................................................................12
2.9 Third-Party Sick Pay Recap Filing .......................................................................................12
2.10 Household Employees ..........................................................................................................12
2.11 Self-Employed Submitter......................................................................................................13
2.12 Reporting Money Amounts That Exceed the Field Length ..................................................13
2.13 Additional Information .........................................................................................................13
2.14 Assistance .............................................................................................................................14
3.0 FILE DESCRIPTION ....................................................................................................................15
3.1 General ..................................................................................................................................15
3.2 File Requirements .................................................................................................................15
3.2.1 RA (Submitter) Record .............................................................................................15
3.2.2 RE (Employer) Record .............................................................................................15
3.2.3 RW (Employee) Record and RO (Employee Optional) Record ...............................16
3.2.4 RS (State) Record .....................................................................................................16
3.2.5 RT (Total) Record and RU (Total Optional) Record ................................................16
3.2.6 RV (State Total) Record ...........................................................................................16
3.2.7 RF (Final) Record .....................................................................................................16
3.3 Assistance .............................................................................................................................17
4.0 RECORD SPECIFICATIONS ......................................................................................................18
4.1 General ..................................................................................................................................18
4.2 Rules .....................................................................................................................................18
4.2.1 Examples of How to Report Wages, Tips and Other Compensation and Income
Tax ...................................................................................................................................19
4.2.2 Example of EFW2 Fields Correctly Populated for a Domestic Address ..................20
4.2.3 Example of EFW2 Fields Correctly Populated for an International Address ...........20
4.2.4 Examples of Incorrectly Formed E-Mail Addresses .................................................21
4.2.5 Example: Rules for Reporting an SSN ....................................................................22
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4.3 Purpose ..................................................................................................................................22
4.4 Assistance .............................................................................................................................23
4.5 RA (Submitter) Record .........................................................................................................24
4.6 RE (Employer) Record .........................................................................................................31
4.7 RW (Employee) Record ........................................................................................................38
4.8 RO (Employee Optional) Record..........................................................................................48
4.9 RS (State) Record .................................................................................................................54
4.10 RT (Total) Record .................................................................................................................58
4.11 RU (Total Optional) Record .................................................................................................65
4.12 RV (State Total) Record .......................................................................................................70
4.13 RF (Final) Record .................................................................................................................71
5.0 USER IDENTIFICATION (USER ID)/PASSWORD REGISTRATION INFORMATION ..72
5.1 Obtaining a BSO User ID/Password .....................................................................................72
5.2 Using a User ID/Password ....................................................................................................73
5.3 Assistance .............................................................................................................................74
6.0 ACCUWAGE ONLINE .................................................................................................................75
6.1 General ..................................................................................................................................75
6.2 Assistance .............................................................................................................................75
7.0 BUSINESS SERVICES ONLINE (BSO) ELECTRONIC FILE UPLOAD..............................76
7.1 General ..................................................................................................................................76
7.2 Accessing the BSO ...............................................................................................................76
7.3 Data Requirements ................................................................................................................76
7.4 Additional Information .........................................................................................................77
7.5 Assistance .............................................................................................................................77
8.0 ELECTRONIC DATA TRANSFER (EDT) FILING..................................................................78
8.1 General ..................................................................................................................................78
8.2 Data Requirements ................................................................................................................78
8.3 Assistance .............................................................................................................................78
9.0 APPENDIX A - RESOURCES ......................................................................................................79
9.1 Social Security Wage Reporting Contacts ............................................................................80
10.0 APPENDIX B – CORRECTABLE EFW2 FIELDS THROUGH AN EFW2C FILE ..............82
10.1 RE (Employer) Record .........................................................................................................82
10.2 RW (Employee) Record ........................................................................................................84
10.3 RO (Employee Optional) Record..........................................................................................87
11.0 APPENDIX C – RECORD SEQUENCING EXAMPLES .........................................................89
11.1 Record Sequencing Examples...............................................................................................89
12.0 APPENDIX D – ACCEPTABLE CHARACTER SETS .............................................................92
12.1 Examples of Commonly Used Characters ............................................................................92
13.0 APPENDIX E – PAPER FORM W-3/W-2 BOXES AND EFW2 FORMAT FIELDS CROSS
REFERENCE ..................................................................................................................................93
13.1 Paper Form W-3 and EFW2 Format Cross Reference Chart ................................................93
13.2 Paper Form W-2 and EFW2 Format Cross Reference Chart ................................................95
14.0 APPENDIX F – POSTAL ABBREVIATIONS AND NUMERIC CODES ...............................98
14.1 U.S. States .............................................................................................................................98
14.2 U.S. Territories and Possessions and Military Post Offices .................................................98
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15.0 APPENDIX G – COUNTRY CODES ...........................................................................................99
15.1 Country Code Chart ..............................................................................................................99
16.0 APPENDIX H – MAXIMUM WAGE AND TAX TABLE .......................................................102
17.0 APPENDIX I – GLOSSARY .......................................................................................................105
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Social Security Administration Publication No. 42-007
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1.0 GENERAL INFORMATION
1.1 Filing Requirements
What's in this publication?
Instructions for filing Form W-2 Copy A information with the Social Security Administration (SSA) via
electronic filing using the Specifications for Filing Forms W-2 Electronically (EFW2) format for tax
year 2023 reporting.
Who must use these instructions?
• Employers submitting 10 or more informational returns such as W-2 or 1099 Forms.
May I use these instructions if I have fewer than 10 W-2s?
• Yes, and we encourage you to use these instructions.
• Submitting wage files electronically may save time and improve accuracy. W-2 information is
posted faster to employee records, usually within a matter of days. Employees can view their Social
Security statement online at www.socialsecurity.gov/myaccount/ .
• If you are reporting 50 or fewer W-2s, W-2 Online may be an alternative, located at SSA’s Business
Services Online (BSO) suite of services. You can direct key up to 50 W-2s.
What if I have 10 or more informational returns such as W-2s or 1099 Forms and I send you paper W-2s?
You may be penalized by the Internal Revenue Service (IRS), unless the IRS has granted a waiver. See
below for more information.
May I submit up to 9 paper W-2s without a penalty, even if I am required to submit electronically?
Yes, this may be appropriate. If paper W-2s (up to 9) are used in these situations, do not submit the
same W-2 data via an EFW2. In lieu of paper Forms W-2, consider W-2 Online filing.
What if I have 10 or more informational returns, but have a hardship and cannot file electronically?
• IRS may waive the filing requirement if you can show hardship.
• To request a waiver, apply 45 days before the due date of the Form W-2. Use IRS Form 8508.
• Obtain the IRS Form 8508 by:
− Sending a request by FAX at 1-877-477-0572 or
− Sending a request via U.S. Postal Service to:
INTERNAL REVENUE SERVICE
ATTN: EXTENSION OF TIME COORDINATOR
240 MURALL DRIVE, MAIL STOP 4360
KEARNEYSVILLE, WV 25430
Do I have to file a paper Form W-3/ W-2 in addition to my electronic file upload?
No. If you submitted a wage file electronically, do not send us the same information on paper forms.
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What if I upload a file to SSA that does not match the format in this publication?
SSA will not be able to accept the file for processing. Please use AccuWage Online to ensure that your
wage file is properly formatted.
What clarifications do I need before I read this publication?
• The term "W-2" refers to the following, unless otherwise indicated: W-2, W-2AS, W-2GU, W-2CM,
W-2VI and W-2PR/499R-2.
• The term "W-3" refers to W-3, W-3SS (Transmittal of Wage and Tax Statements for Forms W-2AS,
W-2GU, W-2CM or W-2VI) and W-3PR.
What records are forwarded to the IRS?
All data on the RE (Employer) Record, RW (Employee) Record, RO (Employee Optional) Record,
RT (Total) Record and RU (Total Optional) Record are forwarded to the IRS.
What are the money fields that are maintained by SSA on an employee’s earnings record?
• Wages, Tips and Other Compensation
• Social Security Wages
• Medicare Wages and Tips
• Social Security Tips
• Total Deferred Compensation Contributions
• Deferred Compensation Contributions to Section 401(k)
• Deferred Compensation Contributions to Section 403(b)
• Deferred Compensation Contributions to Section 408(k)(6)
• Deferred Compensation Contributions to Section 457(b)
• Deferred Compensation Contributions to Section 501(c)(18)(D)
• Nonqualified Plan Section 457 Distributions or Contributions
• Nonqualified Plan Not Section 457 Distributions or Contributions
• Employer Contributions to a Health Savings Account
• Simple Retirement Account
• Aggregrate Deferrals Under Section 83(i) Elections as of the Close of the Calendar Year
What are the money fields that are not maintained by SSA?
• Federal Income Tax Withheld
• Social Security Tax Withheld
• Medicare Tax Withheld
• Dependent Care Benefits
• Income from the Exercise of Nonstatutory Stock Options
• Allocated Tips
• Medical Savings Account
• Qualified Adoption Expenses
• Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance Over $50,000
• Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000
• Employer Cost of Premiums for Group Term Life Insurance Over $50,000
• Uncollected Employee Tax on Tips
• Non-Taxable Combat Pay
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• Deferrals Under a Section 409A Nonqualified Deferred Compensation Plan
• Income Under a Nonqualified Deferred Compensation Plan That Fails to Satisfy Section 409A
• Designated Roth Contributions to a Section 401(k) Plan
• Designated Roth Contributions Under a Section 403(b) Salary Reduction Agreement
• Designated Roth Contributions Under a Governmental Section 457(b) Plan
• Cost of Employer-Sponsored Health Coverage
• Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement
• Income from Qualified Equity Grants Under Section 83(i)
Note: These fields are still forwarded to the IRS.
Are there any money types not reportable in the EFW2 format?
Yes; there are no money fields in the EFW2 format to report Box 12 Codes J, K, L or P.
• Code J: Nontaxable Sick Pay
• Code K: 20% Excise Tax on Excess Golden Parachute Payments
• Code L: Substantiated Employee Business Expense Reimbursements
• Code P: Excludable Moving Expense Reimbursements Paid Directly to a Member of the U.S.
Armed Services
What records are forwarded to the State?
• None. You will need to file with the State separately.
• The IRS has a helpful website for State contacts at www.irs.gov/businesses/small-businesses-self-
employed/state-links-1 .
Can I use my EFW2 file to create employee, State and other W-2 copies?
No. See Appendix E. W-2s for employees may require information not reported on the EFW2 file.
Some tax-related items are shown only on copies employees and tax preparers use for personal income
tax preparation. You cannot create a hard copy W-2 from this EFW2 file.
May I use these instructions to report annual and quarterly wage and tax data to State and Local Tax
Agencies?
• Some States will accept the format for the RS (State) Record shown in this publication; however,
arrangements and approval for reporting to State or local taxing agencies must be made with each
individual State or local tax agency.
• SSA and IRS do not transfer or process the RS (State) Record data or the RV (State Total) Record
data.
Do I have to register to get a BSO User Identification (User ID) before I send you my file?
Yes. See Section 5 of this publication for registration information.
Do you have test software that I can use to verify the accuracy of my file?
Yes. See Section 6 of this publication for AccuWage Online information.
How may I send you my W-2 information using the EFW2 format?
• BSO Electronic File Upload (see Section 7)
• Electronic Data Transfer (EDT) (see Section 8)
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Social Security Administration Publication No. 42-007
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1.2 Filing Deadline
When is my file due to SSA?
For electronic filing, the due date is January 31, 2024. Terminating businesses may file before that date.
Please refer to Section 2.3: Terminating a Business, for more information.
What if I can't file by the deadline?
• You may request an extension.
• The preferred method of filing an extension request is electronically through IRS’ “Filing
Information Returns Electronically (FIRE)” system at www.irs.gov/e-file-providers/filing-
information-returns-electronically-fire . Please visit the IRS website at
www.irs.gov/taxtopics/tc803.html for additional information.
• You must request the extension before the due date of the Form W-2 using IRS Form 8809.
How can I obtain an IRS Form 8809?
Obtain the IRS Form 8809:
• Online by completing a fill-in Form 8809 via the FIRE system at www.irs.gov/pub/irs-pdf/f8809.pdf ;
• Although the IRS Technical Services Operations (TSO) strongly encourages the use of the FIRE
system to request an extension of time to file, a paper Form 8809 may also be used.
➢ Send a paper form via mail U.S. Postal Service to:
DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE CENTER
OGDEN, UT 84201-0209
What if I file late?
SSA informs the IRS of the date the file was received by SSA. The IRS may impose a financial penalty
based on a multi-tier system. A description of these penalty provisions can be found in the IRS
Publication “General Instructions for Forms W-2 and W-3” which can be downloaded from the IRS
website at www.irs.gov/formspubs/index.html.
Note: It is important that you print and save your confirmation from SSA to show when the
electronic file was submitted. We recommend: (1) you print and save the submission details with W3
Totals from BSO (see Section 5); and (2) saving your confirmation page for at least four (4) years. If
you misplaced your confirmation page, you can view your submission status or employer report on
BSO.
1.3 Processing a File and Resubmission Files
How long does it take to process my file?
Generally within a few days, at most 30 days. Failure to include correct and complete submitter contact
information, including an E-Mail address in the RA (Submitter) Record may, in some cases,
significantly increase the time required to process your file.
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Will you notify me when the file is processed?
No; but for all submissions other than paper reports, you can view the status on BSO (see Section 5).
What should I do if I find a mistake in a submission that I’ve already submitted to SSA?
• Please check the status of your submission on BSO (see Section 5.2).
• If the status is still ‘RECEIVED’ you will have the option to delete the submission when viewing the
submission details online, or you can contact 1-800-772-6270 to request that the submission not be
processed.
• If the submission is still “IN PROCESSING”, contact 1-800-772-6270 to request that the submission
not be processed.
• If the submission has been processed, SSA will not be able to comply with the request, and you will
need to submit a correction file (see Section 1.4).
What if you can't process my file?
• If SSA is not able to process your file, you will receive notification to log in to view your error
information online at www.socialsecurity.gov/bso/bsowelcome.htm with your active BSO User
Identification (User ID) and password.
• If you do not have an active BSO User ID and password, please see Section 5.0 (User ID/Password
Registration Information).
• Make corrections to the wage file, save, retest through AccuWage Online and send the entire file
back to SSA.
• Your corrected file should be received back at SSA within 45 days from the date of the notification
in order to avoid IRS penalties.
What should I do to correct my file that could not be processed?
• Follow the instructions in the Resubmission Notice you receive.
• Submitters can view their submission status in BSO to find which records need correction.
➢ Correct the record(s) within your EFW2 file, save, retest in AccuWage Online and then resend
the entire wage file as a “Resubmission” through BSO.
➢ Do not prepare an EFW2C (W-2c) file for the incorrect file that was returned to you.
➢ To ensure prompt notification, please verify that your E-Mail address in the RA (Submitter)
Record is correct and complete.
• When resubmitting, enter the Resub Indicator (position 29) and the Resub Wage File Identifier
(WFID) (positions 30 - 35) in the RA (Submitter) Record.
• See Appendix A for additional resources and contacts.
• For assistance, call 1-800-772-6270, Monday through Friday, 7:00 a.m. to 5:30 p.m. Eastern Time.
I submitted an EFW2 wage file that had error conditions that need to be corrected. Can I submit a
Correction (EFW2C) file format as a “Resubmission” with the corrected wage data?
No, your “Resubmission” wage file must be in the same wage file format that you originally submitted
to SSA. Please resubmit the same wage file WFID with the corrected information.
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1.3.1 Examples of Resubmission File Formats
Originally Submitted Wage File
Format to SSA That Had Error
Resubmission Wage File Format Must Be Rejected As
Conditions and Did Not Process
to “Complete” Status
EFW2 File EFW2 File (version 2 or greater)
EFW2C File EFW2C File (version 2 or greater)
Paper Filer W-3/W-2 • Resubmission wage files are not applicable to paper filers
• Use W-2 Online or Paper W-3/W-2 forms
Paper Filer W-3c/W-2c • Resubmission wage files are not applicable to paper filers
• Use W-2C Online or Paper W-3c/W-2c forms
Note: If you originally filed via paper media and you need to send SSA corrected wage data, you
cannot send your paper corrections using the paper WFID as an EFW2 or EFW2C electronic
formatted Resubmission to SSA. Your paper wage file WFID will be rejected.
When is it appropriate to submit a W-2c wage file?
Only submit a W-2c correction wage file if the original W-2 wage file has processed to Complete
status. You may check the status of your original W-2 wage file on BSO’s suite of services.
If, as an employer, I use a reporting representative to submit my file, am I responsible for the accuracy
and timeliness of the file?
Yes.
Do I need to keep a copy of the W-2 information I send you?
Yes. IRS requires that you retain a copy of your W-2 Copy A data or to be able to reconstruct the data
for at least four (4) years after the due date of the report.
Can I get a copy of a W-2 that you process?
• You can request a copy from the IRS via IRS Form 4506 (Request for Copy of Tax Return). Visit
www.irs.gov/form4506 .
• You can quickly request transcripts by using automated self-help service tools. Please visit
www.irs.gov and click on “Get a Transcript……” under “Tools” or call 1-800-908-9946.
• SSA will furnish a copy of a processed W-2, free of charge, if needed for SSA purposes. If not
needed for SSA purposes, SSA will charge a fee for this service. To request a copy of a W-2, send
your request to:
SOCIAL SECURITY ADMINISTRATION
OFFICE OF CENTRAL OPERATIONS
DIVISION OF EARNINGS AND BUSINESS SERVICES
PO BOX 33003
BALTIMORE, MD 21290-3003
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1.4 Correcting a Processed File
How can I correct W-2 information that you have already processed?
• You can submit corrections to W-2 processed information by:
− Electronic Upload via the Specifications for Filing Forms W-2c Electronically (EFW2C) format;
− Using W-2C Online; or
− Paper Form W-3c/W-2c.
• You can obtain the "EFW2C" specifications by accessing it from the Social Security website at
www.socialsecurity.gov/employer/pub.htm.
• You can obtain the paper Forms W-3c/W-2c by contacting the IRS at 1-800-829-3676 or accessing
the IRS website at www.irs.gov/businesses .
Note: SSA prefers to receive W-2c’s electronically. Electronic filing is faster and more accurate
than paper filing, posting to employee records usually within days.
What fields in the EFW2 can be corrected via an EFW2C file?
See Appendix B for a complete list.
1.5 Assistance
Who should I call if I have questions about processing a file?
• Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 5:30 p.m. Eastern Time; or
• See Appendix A for additional resources and contacts.
Note: For questions concerning use of the RS (State) Record, contact your State Revenue Agency.
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2.0 SPECIAL SITUATIONS
2.1 Agent Determination
I think I should report as an agent. How can I determine if I am an agent?
Agent codes in the RE (Employer) Record are used only if one of the situations below applies:
• IRS Form 2678 Procedure Agent (Agent Indicator Code "1")
− An employer who wants to use an agent prepares an IRS Form 2678 (Employer Appointment of
Agent) and submits the form to an agent.
− The agent submits the IRS Form(s) 2678 to IRS with a written request for authority to act as an
agent for an employer(s) and the IRS gives written approval.
• Common Paymaster (Agent Indicator Code "2")
− A corporation that pays an employee who works for two or more related corporations during the
same year or who works for two different parts of the parent corporation (with different
Employer Identification Numbers (EIN)) during the same year.
− No approval or forms are required to become a common paymaster.
• 3504 Agent (Agent Indicator Code “3”)
− A State or local government agency authorized to serve as a Section 3504 agent for disabled
individuals and other welfare recipients who employ home-care service providers to assist them
in their homes (“service recipients”).
Note: For more information, see Section 7 (Special Rules for Paying Taxes) of the IRS Publication
15-A (Employer's Supplemental Tax Guide) at www.irs.gov/pub/irs-pdf/p15a.pdf .
2.1.1 Special Instructions for 2678 Agents
I am an approved 2678 Agent. How do I report?
• If you are an IRS approved 2678 Agent, there is a special case in which the IRS has additional
requirements for reporting the employer name and address.
• For detailed instructions, see IRS Publication “General Instructions for Forms W-2 and W-3,”
Special Reporting Situations for Form W-2/Agent Reporting, at www.irs.gov/pub/irs-pdf/iw2w3.pdf .
2.1.2 RE (Employer) Record Reporting for 2678 Agents, 3504 Agents and Common Paymasters
I am an approved 2678 Agent, Section 3504 Agent or a Common Paymaster submitting both wage
reports and tax payments under the EIN of the Agent. How do I complete the RE (Employer) Record?
2678 Agent, 3504 Agent and Common Paymaster
• Enter the EIN of the Agent in RE (Employer) Record positions 8-16 (Employer/Agent EIN).
• Enter the EIN of the Client (the employer for whom you are reporting) in RE (Employer) Record
positions 17-25 (Agent for EIN).
• Enter a ‘1’, ‘2’ or ‘3’ in RE (Employer) Record position 7 (Agent Indicator Code).
• For additional information, see IRS Publication 15 (Circular E), Employer's Tax Guide, Section 16
Third-Party Payer Arrangements, at www.irs.gov/forms-instructions .
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2.2 Prior Year Makeup Contributions Under USERRA
We have an employee who returned to employment following military service, and makeup amounts were
contributed to a pension plan for prior year(s) under the Uniformed Services Employment and
Reemployment Rights Act of 1994 (USERRA). The paper Form W-2 provides for optional itemized
reporting of makeup contributions by pension plan year. How should I report the makeup contributions
in the EFW2 RW (Employee) Record?
• EFW2 Format
− The EFW2 does not enable itemized reporting of prior year makeup contributions to a pension
plan. Report the sum of makeup and current year pension plan contributions in the appropriate
field of the employee’s EFW2 RW (Employee) Record.
• Paper Form W-2
− Complete Box 12 of the employee’s paper W-2 according to IRS instructions. The employee’s
paper W-2 provides IRS the information needed to determine whether the employee is exceeding
the annual limit for elective employee deferrals.
• Example: In tax year 2019 an employee contributed $5,000 of their tax year 2019 earnings to a
Section 401(k) plan, $1,000.00 of which is a USERRA makeup contribution allocated to tax year
2018.
− In your EFW2 file, report 00000500000 in the Deferred Compensation Contributions to Section
401(k) field (positions 287 – 297) of the employee’s EFW2 RW (Employee) Record.
− In Box 12 of the employee's paper Form W-2, show:
D $4,000.00
D 18 $1,000.00
2.3 Terminating a Business
What must I do if I terminate my business?
• Use the latest IRS Publication “General Instructions for Forms W-2 and W-3” to submit an EFW2
file to SSA by the last day of the month that follows your final Forms 941, 944 or 941-SS to the IRS.
• Be sure to enter the correct tax year and the terminated business indicator in the RE (Employer)
Record.
• Enter a "1" in position 26 of the RE (Employer) Record.
• Issue W-2 copies to employees by the due date of the final Forms 941, 944 or 941-SS.
Can I submit both mixed and non-mixed future tax year reports in one submission?
It is advised that you file mixed and non-mixed future tax year reports separately to ensure that
current tax year reports are processed timely.
Note:
• If any of your employees are immediately employed by a successor employer, see IRS section
SUCCESSOR/PREDECESSOR EMPLOYERS. For information on automatic extensions for
furnishing Forms W-2 to employees and filing Forms W-2 with SSA, see IRS Rev. Proc. 96-57,
1996-53. For additional information, see IRS Schedule D.
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• For additional information on terminating a business,see IRS Publication “General Instructions
for Forms W-2 and W-3,” Special Reporting Situations for Form W-2 at www.irs.gov/pub/irs-
pdf/iw2w3.pdf .
2.4 Deceased Worker
How do I report a deceased worker's wages?
• A deceased worker’s wages paid to a beneficiary or estate in the same calendar year of the worker's
death are subject to Social Security and Medicare taxes and must be reported on Form W-2.
• However, deceased workers’ wages or other compensation paid to the beneficiary or estate after the
year of the worker's death are not reported on Form W-2, and Social Security and Medicare taxes are
not withheld.
• Whether the payment is made in the year of death or after the year of death, IRS Form 1099-MISC
(Miscellaneous Income) must be filed.
• For detailed instructions, see IRS Publication “General Instructions for Forms W-2 and W-3,”
Special Reporting Situations for Form W-2, at www.irs.gov/pub/irs-pdf/iw2w3.pdf .
2.5 Government Employer
I am a government employer. How do I report Medicare Qualified Government Employee (MQGE)
earnings?
• MQGE covered earnings are reportable for:
− Tax years 1983 and later for W-2 information.
− Tax years 1986 and later for 499R-2/W-2PR, W-2VI, W-2GU, W-2CM and W-2AS information.
• Report MQGE wages and tips in the Medicare Wages and Tips field.
• Report MQGE tax withheld in the Medicare Tax Withheld field.
• Report zero in the Social Security Wages, Social Security Tips and Social Security Tax fields.
• All RW (Employee) Records containing data solely from MQGE (i.e., containing wages or tips
subject only to the Medicare tax) should be grouped to follow an RE (Employer) Record with an
Employment Code
of "Q."
• All other RW (Employee) Records (i.e., containing wages not subject to Social Security or Medicare
tax) should be grouped to follow an RE (Employer) Record with an Employment Code other than
"Q."
• Do not group MQGE RW (Employee) Records and non-MQGE RW (Employee) Records together
after a single RE (Employer) Record.
• An MQGE report should not contain any RW (Employee) Records with nonzero Social Security
Wages, Social Security Tips or Social Security Tax.
I am a government employer. How do I report employees that have both Medicare only wages and Social
Security wages?
• Beginning with tax year 1991, you can choose one of two methods for an employee who has both (1)
wages that are subject to Medicare tax and (2) wages subject to both Social Security and Medicare
taxes. These wages must be for the same taxable year while in continuous employment for the same
employer. The two methods are "split" and "combined" reporting.
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• Split Reporting
− Prepare two RW (Employee) Records for the employee.
− One RW (Employee) Record for the Medicare wage and tax data. Place after an RE (Employer)
Record with an Employment Code of "Q."
− One RW (Employee) Record for the Social Security wage and tax data. Place after an RE
(Employer) Record with an Employment Code of "R."
• Combined Reporting
− Prepare one RW (Employee) Record combining both the Medicare only (MQGE) wages and
Social Security wages. Place after an RE (Employer) Record with an Employment Code of "R."
2.6 Military Employer
I am a military employer. How do I report military employment?
Use of Employment Type Code M (Military)
• Use Employment Code M (Military) only if you are a military employer who has pre-registered your
EIN with SSA. For information on EIN registration, call one of the contacts in Appendix A.
• Use Employment Code M (Military) to report only Social Security covered earnings paid for full-
time active duty in the U.S. Armed Services.
• Do not report any other type of earnings as Employment Code M (Military). Report the following
types of earnings as Employment Code R (Regular):
− Earnings not paid for full-time active duty (such as active duty for training pay, also known as
“drill pay”).
− Earnings paid to civilian contractor employees.
Reporting Social Security Covered Earnings Paid for Full-Time Active Duty in the U.S. Armed Services
• For tax year 1978 to 2001, report Social Security covered earnings paid for full-time active duty in
the U.S. Armed Services as Employment Code M (Military). Do not combine active duty pay with
other types of earnings (such as drill pay) in a single report or in a single RW (Employee) Record.
• For tax year 2002 and later, there are two options for reporting full time active duty pay:
− You may report full time active duty pay as Employment Code M (Military). In this case, the
reporting requirements are the same as for TY 1978 to 2001:
o The EIN must be pre-registered to report Employment Code M (Military).
o Only Social Security covered earnings paid for full time active duty in the U.S. Armed
Services are to be reported as Employment Code M (Military).
o Other types of earnings (such as drill pay) must not be reported as Employment Code M
(Military).
− You may report full-time active duty pay as Employment Code R (Regular). In this case, there
are no special reporting requirements. Active duty pay may be combined (in a single report
and/or in a single RW (Employee) Record) with other types of earnings (such as drill pay).
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2.7 Railroad Retirement Board (RRB) Employer
I am an RRB employer. How do I report my employee's wages?
• Prepare an RE (Employer) Record with an "X" in the “Employment Code” field.
• Show wages and tips in the "Wages, Tips and Other Compensation" field in the RW (Employee)
Record.
• Report zeros in the following money fields in the RW (Employee) Record: Social Security Wages,
Social Security Tips, Social Security Tax, Medicare Wages and Tips and Medicare Tax.
• Do not include Tier 1 and Tier 2 taxes in the Social Security or Medicare Tax fields.
2.8 Third-Party Sick Pay
I am either: (a) a third party who paid sick pay, but did not provide to the employer the sick pay and tax
withheld amounts; or (b) an employer reporting sick pay paid by a third party. How do I report sick pay
payments?
• You must submit the W-2 information for each employee who received sick pay.
• In the RE (Employer) Record, enter "1" in position 221 (Third-Party Sick Pay Indicator).
• In each related RW (Employee) Record:
− Enter "1" in position 489 (Third-Party Sick Pay Indicator) if the RW (Employee) Record
includes third-party sick pay.
− Enter “0” in position 489 if the RW (Employee) Record does not include third-party sick pay.
• RW (Employee) Records with a "1" in position 489 must follow RE (Employer) Records with a "1"
entered in position 221.
• A report with a “1” in position 221 of the RE (Employer) Record may also contain RW (Employee)
Records with “0” in position 489 of the RW (Employee) Record.
2.9 Third-Party Sick Pay Recap Filing
How do I report third-party sick pay recap Forms W-2 and W-3?
Report Third-Party Sick Pay Recap data according to the instructions in the IRS Publication 15-A
Employer’s Supplemental Tax Guide (Supplement to Publication 15 (Circular E), Employer’s Tax
Guide).
2.10 Household Employees
I am a Household employer and file under Schedule H. My employee does domestic work. How do I
report my employee’s wages?
• Prepare an RE (Employer) Record with an "H" in the “Employment Code” field, position 219.
• The sum of Social Security Wages and Social Security Tips must be equal to or greater than the
yearly minimum to be covered. (See Appendix H.)
• If the sum is less than the tax year minimum, report zeros in the Social Security Wages and Social
Security Tips field in the RW (Employee) Record.
➢ Note: If the sum is nonzero and less than the tax year minimum, SSA will reject your submission.
• Medicare Wages and Tips must be equal to or greater than the tax year minimum to be covered.
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• If Medicare Wages and Tips is less than the Household tax year minimum, report zeros in the RW
(Employee) Record. (See Appendix H.)
➢ Note: If Medicare Wages and Tips are nonzero and less than the tax year minimum, SSA will
reject your submission.
• If you have a Household employee, you may need to withhold and pay Social Security and Medicare
Taxes, pay Federal unemployment tax or both. To find out, please see IRS Publication 926.
• If you pay the employee less than the minimum Household amount for the reported tax year, none of
the wages you pay the employee are Social Security or Medicare Wages and neither you nor your
employee will owe Social Security or Medicare Tax on those wages .
• You aren't required to withhold Federal Income Tax from wages you pay a Household employee.
You should withhold Federal Income Tax only if your Household employee asks you to withhold it
and you agree. The employee must give you a completed Form W-4.See Do You Need To Withhold
Federal Income Tax, in IRS Publication 926.
• For additional information, please refer to IRS Publication 926, Household Employer’s Tax Guide
at www.irs.gov/pub/irs-pdf/p926.pdf .
Note: If fewer than 50 W-2 forms are submitted, please consider using W-2 Online to submit your
file. You can complete up to 50 Forms W-2 on your computer and electronically submit them to SSA.
No software is needed. For additional information, visit “Business Services Online” at
www.socialsecurity.gov/employer .
2.11 Self-Employed Submitter
I am a self-employed, third-party submitter with no EIN because I have no employees. How should I
report my EIN?
• You should register with the BSO; and
• Report zeros in the “Submitter’s Employer Identification Number (EIN)” field (positions 3 – 11)
in the RA (Submitter) Record.
2.12 Reporting Money Amounts That Exceed the Field Length
What if I need to report money amounts that exceed the permissible field length?
• To submit a file where money amounts exceed the permissible field length, contact your
Employer Services Liaison Officer (ESLO) for assistance.
• See Appendix A for a complete list of contact numbers.
2.13 Additional Information
Where can I find additional information?
• On the IRS website available at www.irs.gov/pub/irs-pdf/iw2w3.pdf; or
• On the SSA website available at www.socialsecurity.gov/employer .
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2.14 Assistance
Whom should I call if I have questions about a special situation?
• Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 5:30 p.m. Eastern Time; or
• See Appendix A for additional resources and contacts.
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3.0 FILE DESCRIPTION
3.1 General
What do I name my file?
Any file name may be used to upload a file in BSO. However, please ensure that the file is in text
format. Please see Section 8.0 (Electronic Data Transfer (EDT) Filing) for information on EDT file
names.
What if my company has multiple locations or payroll systems using the same EIN?
• You may submit using the acceptable method for multiple reports in one file shown in Appendix C
or submit more than one report with the same EIN.
• For multiple RE (Employer) Records with the same EIN, you may use the Establishment Number
field (positions 27 – 30) to assign a unique identifier to each wage file. Enter any combination of
blanks, numbers or letters.
What records are optional in an EFW2 file and which ones are required?
• RA (Submitter) Record – Required
• RE (Employer) Record –Required
• RW (Employee) Record – Required
• RO (Employee Optional) Record – Optional
• RS (State) Record – Optional
• RT (Total) Record – Required
• RU (Total Optional) Record – Optional
• RV (State Total) Record – Optional
• RF (Final) Record – Required
Where can I find examples of the file layouts?
See Appendix C (Record Sequencing Examples).
3.2 File Requirements
3.2.1 RA (Submitter) Record
• Must be the first data record on each file.
• Make the address entries specific enough to ensure proper delivery.
3.2.2 RE (Employer) Record
• The first RE (Employer) Record must follow the RA (Submitter) Record.
• Following the last RW(Employee)/RO (Employee Optional)/RS (State) Record for the employer,
create an RT (Total)/RU (Total Optional)/RV (State Total) Record and then create either the:
- RE (Employer) Record for the next employer in the submission; or
- RF (Final) Record if this is the last report in the submission.
• When the same employer information applies to multiple RW (Employee)/RO (Employee Optional)
Records, group them together under a single RE (Employer) Record. Unnecessary RE (Employer)
Records can cause serious processing errors or delays.
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3.2.3 RW (Employee) Record and RO (Employee Optional) Record
• Following each RE (Employer) Record, include the RW (Employee) Record(s) for that RE
(Employer) Record immediately followed by the RO (Employee Optional) Record(s). If an RO
(Employee Optional) Record is required for an employee, it must immediately follow that
employee’s RW (Employee) Record.
• The RO (Employee Optional) Record is required if one or more of the fields must be completed
because the field(s) applies to an employee. If just one field applies, the entire record must be
completed.
• Do not complete an RO (Employee Optional) Record if only blanks and zeros would be entered in
positions 3 - 512. Write RO (Employee Optional) Records only for those employees who have RO
(Employee Optional) Record information to report.
3.2.4 RS (State) Record
• The RS (State) Record is an optional record; SSA and IRS do not read or process this information.
• Contact your State Revenue Agency to confirm the use of this record format and for questions about
field definitions, covering transmittals, reporting procedures, etc. The IRS has a helpful website for
State contacts at www.irs.gov/businesses/small-businesses-self-employed/state-links-1 .
• The RS (State) Record should follow the related RW (Employee) Record (or RO (Employee
Optional) Record).
• If there are multiple RS (State) Records for an employee, include all of the RS (State) Records for
the employee immediately after the related RW (Employee) or RO (Employee Optional) Record.
• Do not generate this record if only blanks would be entered after the record identifier.
3.2.5 RT (Total) Record and RU (Total Optional) Record
• The RT (Total) Record must be generated for each RE (Employer) Record.
• The RU (Total Optional) Record is required if an RO (Employee Optional) Record is prepared.
• If just one field applies, the entire record must be completed.
• Do not complete an RU (Total Optional) Record if only zeros would be entered in positions 3 - 512.
3.2.6 RV (State Total) Record
• The RV (State Total) Record is an optional record; SSA and IRS do not read or process this
information.
• Contact your State Revenue Agency to confirm the use of this record format and for questions about
field definitions, covering transmittals, reporting procedures, etc.
• The RV (State Total) Record should follow the RU (Total Optional) Record. If no RU (Total
Optional) Record is in the submission, then it should follow the RT (Total) Record.
• If no RS (State) Records are prepared, do not prepare an RV (State Total) Record.
• Do not generate this record if only blanks would be entered after the record identifier.
3.2.7 RF (Final) Record
• Must be the last record on the file.
• Must appear only once on each file.
• Do not create a file that contains any data recorded after the RF (Final) Record. Your submission
will not be processed if it contains data after the RF (Final) Record.
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3.3 Assistance
Whom should I call if I have questions about the file description?
• Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 5:30 p.m. Eastern Time; or
• See Appendix A for additional resources and contacts.
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4.0 RECORD SPECIFICATIONS
4.1 General
What character sets may I use?
• American Standard Code for Information Interchange-1 (ASCII-1) for BSO submitters.
• Extended Binary Coded Decimal Interchange Code (EBCDIC) or ASCII for EDT submitters.
• See Appendix D for character sets.
What is the length of each record?
Each record is 512 bytes.
Are there any restrictions concerning the number of records for an EFW2 file?
• If your organization files on behalf of multiple employers, include no more than 1 million RW
(Employee) Records or 50,000 RE (Employer) Records per submission.
• Following these guidelines will help to ensure that your wage data is processed in a timely manner.
What case letters must I use?
• Use alphabetic upper-case letters for all fields other than the “Contact E-Mail/Internet” field in the
RA (Submitter) Record and the “Employer Contact E-Mail/Internet” field in the RE (Employer)
Record (positions 446-485).
• For the "Contact E-Mail/Internet" field in the RA (Submitter) Record (positions 446 - 485) and in
the “Employer Contact E-Mail/Internet” RE (Employer) Record (positions 279-318), use upper
and/or lower case letters as needed to show the exact electronic mail address.
Your instructions address the format for the fields in the records I have to create, but how do I know
exactly what should be in each field?
Access the IRS Publication, "General Instructions for Forms W-2 and W-3" at
www.irs.gov/pub/irs-pdf/iw2w3.pdf .
The IRS Publication "General Instructions for Forms W-2 and W-3" addresses boxes on the forms.
Do you have a cross-reference from the paper boxes to the EFW2 format fields?
Yes. See Appendix E (W-3/W-2 Paper Boxes and EFW2 Fields Cross Reference).
4.2 Rules
What rules do you have for alpha/numeric fields?
• Left justify and fill with blanks.
• Where the "field" shows "Blank," all positions must be blank, not zeros.
What rules do you have for money fields?
• Must contain only numbers.
• No punctuation.
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• No signed amounts (high order signed or low order signed).
• Include both dollars and cents with the decimal point assumed (example: $59.60 = 00000005960).
• Do not round to the nearest dollar (example: $5,500.99 = 00000550099).
• Right justify and zero fill to the left.
• Any money field that has no amount to be reported must be filled with zeros, not blanks.
What rules do you have for reporting Wages, Tips, and Other Compensation and Income Tax Withheld?
The Tax Jurisdiction Code reported in position 220 of the RE (Employer) Record tells SSA how to
process the report.
In order to be processed correctly by SSA and forwarded to the IRS,
• Wages, Tips and Other Compensation Subject to Federal or Territorial Income Tax and
• Income Tax Withheld must be reported in the following records/position(s) as shown in 4.2.1
below.
4.2.1 Examples of How to Report Wages, Tips and Other Compensation and Income
Tax
If the RE Wages, Tips, and Other Income Tax Withheld Must Be
(Employer) Compensation Must Be Reported In: Reported In:
Record Tax
Jurisdiction Code
Is:
Blank RW Record RT Record RW Record RT Record
Position 220 Positions 188 - 198 Positions 10 - 24 Positions 199 - 209 Positions 25 - 39
P (Puerto Rico) RO Record RU Record RO Record RU Record
Position 220 Positions 319 - 329 Positions 415 - 429 Positions 330 - 340 Positions 430 - 444
V (Virgin Islands) RO Record RU Record RO Record RU Record
Position 220 Positions 363 - 373 Positions 460 - 474 Positions 374 - 384 Positions 475 - 489
G (Guam) RO Record RU Record RO Record RU Record
Position 220 Positions 363 - 373 Positions 460 - 474 Positions 374 - 384 Positions 475 - 489
S (American RO Record RU Record RO Record RU Record
Samoa) Positions 363 - 373 Positions 460 - 474 Positions 374 - 384 Positions 475 - 489
Position 220
N (Northern RO Record RU Record RO Record RU Record
Mariana Islands) Positions 363 - 373 Positions 460 - 474 Positions 374 - 384 Positions 475 - 489
Position 220
Note: Wage and tax amounts that are not reported in the appropriate fields for the Tax Jurisdiction
Code of the report will not be processed by SSA and will not be forwarded to IRS.
What rules do you have for the address fields?
• Must conform to U.S. Postal Service rules since address fields are used by SSA to prepare mail
correspondence, if necessary. For more information:
− See U.S. Postal Service Publication 28; or
− View the U.S. Postal Service website at pe.usps.com/BusinessMail101/Index ; or
− Call the U.S. Postal Service at 1-800-275-8777.
• For State, use only the two-letter abbreviations in Appendix F. (SSA uses the U.S. Postal Service
(USPS) abbreviations for States, U.S. territories and possessions and military post offices.)
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4.2.2 Example of EFW2 Fields Correctly Populated for a Domestic Address
Question Field Name Example
nd
If the address is served by Location Address (if applicable) 2 Floor, Suite 234
the USPS, what fields need Delivery Address 123 Main Street
to be completed? City Baltimore
State Abbreviation MD
Zip Code 12345
Zip Code Extension (if applicable) 7890
• For Country Codes, use only the two-letter abbreviations in Appendix G. Do not use a Country
Code when a United States address is shown.
4.2.3 Example of EFW2 Fields Correctly Populated for an International Address
Question Field Name Example
nd
If the address is served by Location Address (if applicable) 2 Floor, Suite 234
the USPS, what fields need Delivery Address 1010 Clear Street
to be completed? City Ottawa
Foreign State/Province ON
Foreign Postal Code KIA 0B1
Country Code CA
• Please refer to Appendix D (Acceptable Character Sets) for characters acceptable for the address
fields.
What rules do you have for the submitter EIN?
• Enter the EIN used for BSO User ID/Password registration, if you are registered (see Section 5 for
registration information).
• Only numeric characters.
• Omit hyphens.
• Do not begin with 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79 or 89.
• For self-employed submitters, see Section 2.11.
What rules do you have for the employer EIN?
• Only numeric characters.
• Omit hyphens.
• Do not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79 or 89.
• The employer EIN should normally match the EIN under which tax payments were submitted to the
IRS under Form 941, 943, 944, CT-1 or Schedule H.
• See Section 4.6 (RE (Employer) Record) for “Other EIN” (positions 31 - 39) if taxes were deposited
under more than one EIN during the year.
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What rules do you have for the format of the employee name?
• Enter the name exactly as shown on the individual's Social Security card.
• Must be submitted in the individual name fields:
− Employee First Name
− Employee Middle Name or Initial (if shown on Social Security card)
− Employee Last Name
− Suffix (if shown on Social Security card)
• Do not include any titles.
What rules do you have for formatting an E-Mail address for SSA’s purposes?
A well-formed E-Mail address contains a local part (everything before the @ symbol) and a domain part
(everything after the @ symbol). Within the domain, everything after the last “.” is considered the top-
level domain. The following example describes the various parts of an E-Mail:
local-part@domain.top-level-domain
How do I know if the top-level domain in my E-Mail address is acceptable?
A complete list of acceptable top-level domains is available on the Internet Assigned Numbers Authority
(IANA) website at www.iana.org/domains/root/db . Note that all top-level domains must comply with
SSA’s acceptable character set (see Appendix D).
4.2.4 Examples of Incorrectly Formed E-Mail Addresses
Condition Example
• Must contain only one @ symbol John@Doe.@ssa.gov
• Must not contain consecutive periods to the left or right John…Doe@ssa.gov or
of the @ symbol John.Doe@ssa...gov
• Must not contain empty spaces to the left or right of the John .Doe@ssa.gov or
@ symbol John.Doe@ ssa.gov
• Must not contain a period in the first or last position .John.Doe@ssa.gov or
John.Doe@ssa.gov.
• Must not contain a period immediately to the left or John.Doe.@ssa.gov or
right of the @ symbol John.Doe@.ssa.gov
• Must not contain an @ symbol in the first or last @John.Doe@ssa.gov or
position John.Doe@ssa.gov@
• Must contain a top-level domain approved by the John.Doe@ssa.guv
Internet Assigned Numbers Authority (IANA,
www.iana.org/domains/root/db). (For a complete list of
acceptable characters, see Appendix D)
• Must not contain characters other than alphanumeric, John.Doe@ss>.gov
hyphens or periods to the right of the @ symbol
• Must not contain hyphens immediately to the right of John.Doe@-ssa.gov or
the @ symbol, or before or after a period John.Doe@ssa-.-gov
• Must contain either alphanumeric characters, or the Jo[hn.Do)e@ssa.com
following keyboard characters, to the left of the @
symbol
(~!#$%^&*_+{}|?’-= / `)
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What rules do you have for the Social Security Number (SSN)?
• Use the number shown on the original/replacement SSN card.
• Only numeric characters.
• Omit hyphens.
• May not begin with a 666 or 9.
• If there is no SSN available for the employee, enter zeros (0) in positions 3 - 11 of the RW
(Employee) Record, and have your employee call 1-800-772-1213 or visit their local Social Security
office to obtain an SSN.
− When the SSN is provided, upload an EFW2C format report to SSA or use W-2c Online.
− Complete the RCW (Employee) Record as follows:
4.2.5 Example: Rules for Reporting an SSN
Employee’s Originally Reported Social Fill with zeros.
Security Number (SSN)
Employee’s Correct Social Security Correct SSN, as shown on their Social Security card.
Number (SSN)
Employee’s Originally Reported First Employee name as reported in the “Employer First
Name, Middle Name or Initial and Last Name”, “Employee Middle Name or Initial” and
Name “Employee Last Name” fields in the EFW2.
Employee’s Correct First Name, Middle Correct Employee Name, as shown on their Social
Name or Initial and Last Name Security card.
Money Fields Blanks in all money fields unless you also need to correct
a previously reported money field.
Exception: Do not use the EFW2C format to correct cases where: (a) the original SSN was reported
as blanks or zeros and the original name was reported as blanks, or (b) the original SSN was reported
as blanks or zeros for two or more employees with identical names. Please see Section 2.5 of the
EFW2C for further information.
4.3 Purpose
What is the purpose of the RA (Submitter) Record?
• Identifies the organization submitting the file.
• Describes the file.
• Identifies the organization to be contacted by SSA.
• Identifies the means of contact.
What is the purpose of the RE (Employer) Record?
It identifies the employer whose employee wage and tax information is being reported. It is imperative
that the tax year, Employer/Agent Identification Number (EIN), Employer Name, Kind of Employer,
Employment Code and Tax Jurisdiction Code be completed in order to properly process the file.
What is the purpose of the RW (Employee) and RO (Optional Employee) Records?
It reports income and tax data for employees.
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What is the purpose of the RS (State) Record?
It reports revenue/taxation and quarterly unemployment compensation data for State filing.
What is the purpose of the RT (Total) and RU (Optional Total) Records?
It reports totals for all RW (Employee) Records (and RO (Employee Optional) Records) reported since
the last RE (Employer) Record.
What is the purpose of the RV (State Total) Record?
It summarizes totals for all RS (State) Records reported since the last RE (Employer) Record.
What is the purpose of the RF (Final) Record?
• Indicates the total number of RW (Employee) Records reported on the file.
• Indicates the end of the file.
4.4 Assistance
Whom should I call if I have questions about the records specifications?
• Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 5:30 p.m. Eastern Time, or
• See Appendix A for additional resources and contacts.
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4.5 RA (Submitter) Record
Submitter's
Employer
Identification User
Field Record Number Identification Software Resub
Name Identifier (EIN) (User ID) Vendor Code Blank Indicator
Position 1-2 3-11 12-19 20-23 24-28 29
Length 2 9 8 4 5 1
Field Resub Software Company Location Delivery
Name WFID Code Name Address Address City
Position 30-35 36-37 38-94 95-116 117-138 139-160
Length 6 2 57 22 22 22
Field State ZIP Code Foreign Foreign
Name Abbreviation ZIP Code Extension Blank State/Province Postal Code
Position 161-162 163-167 168-171 172-176 177-199 200-214
Length 2 5 4 5 23 15
Field Submitter Location Delivery State
Name Country Code Name Address Address City Abbreviation
Position 215-216 217-273 274-295 296-317 318-339 340-341
Length 2 57 22 22 22 2
Foreign
Field ZIP Code State/Provinc Foreign Country
Name ZIP Code Extension Blank e Postal Code Code
Position 342-346 347-350 351-355 356-378 379-393 394-395
Length 5 4 5 23 15 2
Contact Contact
Field Phone Phone Contact
Name Contact Name Number Extension Blank E-Mail /Internet Blank
Position 396-422 423-437 438-442 443-445 446-485 486-488
Length 27 15 5 3 40 3
Field Contact Preparer
Name Fax Blank Code Blank
Position 489-498 499 500 501-512
Length 10 1 1 12
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Social Security Administration Publication No. 42-007
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RA FIELD NAME LENGTH FIELD SPECIFICATIONS
(SUBMITTER)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RA".
3-11 Submitter's 9 This is a required field.
Employer
Enter the submitter's EIN.
Identification
Number (EIN) • Enter the EIN used for BSO User ID/Password
registration (see Section 5).
• Only numeric characters
• Omit hyphens
• Do not begin with 07, 08, 09, 17, 18, 19, 28, 29, 49,
69, 70, 78, 79 or 89.
For third-party self-employed submitters, see Section
2.11.
12-19 User Identification 8 This is a required field.
(User ID)
Enter the eight-character BSO User ID assigned to the
employee who is attesting to the accuracy of this file.
See Section 5 for further information concerning the
difference in using the BSO User ID as a signature and
using the BSO User ID to access BSO.
20-23 Software Vendor 4 Enter the numeric four-digit Software Vendor
Code Identification Code assigned by the National
Association of Computerized Tax Processors
(NACTP). To request a Vendor Identification Code,
visit their website at www.nactp.org . The NACTP
code is only needed for companies that sell their
software to others.
If you entered “99 (Off-the-Shelf Software)” in the
Software Code field in positions 36-37, enter the
Software Vendor Code. Otherwise, fill with blanks.
24-28 Blanks 5 Fill with blanks. Reserved for SSA use.
29 Resub Indicator 1 Enter "1" if this file is being resubmitted.
Otherwise, enter “0” (zero).
30-35 Resub Wage File 6 If you entered a "1" in the Resub Indicator field
Identifier (WFID) (position 29), enter the WFID displayed on the notice
SSA sent you.
Otherwise, fill with blanks.
36-37 Software Code 2 Enter one of the following codes to indicate the
software used to create your file:
• 98 = In-House Program
• 99 = Off-the-Shelf Software
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Social Security Administration Publication No. 42-007
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RA FIELD NAME LENGTH FIELD SPECIFICATIONS
(SUBMITTER)
RECORD
POSITION
38-94 Company Name 57 Enter the company name.
Left justify and fill with blanks.
95-116 Location Address 22 Enter the company's location address (Attention, Suite,
Room Number, etc.).
nd
Example: 2 Floor, Suite 234
Left justify and fill with blanks.
117-138 Delivery Address 22 Enter the company’s delivery address (Street or Post
Office Box).
Example: 123 Main Street
Left justify and fill with blanks.
139-160 City 22 Enter the company's city.
Left justify and fill with blanks.
161-162 State Abbreviation 2 Enter the company's State or commonwealth/ territory.
Use a postal abbreviation as shown in Appendix F.
For a foreign address, fill with blanks.
163-167 ZIP Code 5 Enter the company's ZIP code.
For a foreign address, fill with blanks.
168-171 ZIP Code Extension 4 Enter the company's four-digit extension of the ZIP
code.
If not applicable, fill with blanks.
172-176 Blank 5 Fill with blanks. Reserved for SSA use.
177-199 Foreign 23 If applicable, enter the company’s foreign
State/Province State/province.
Left justify and fill with blanks.
Otherwise, fill with blanks.
200-214 Foreign Postal Code 15 If applicable, enter the company’s foreign postal code.
Left justify and fill with blanks.
Otherwise, fill with blanks.
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Social Security Administration Publication No. 42-007
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RA FIELD NAME LENGTH FIELD SPECIFICATIONS
(SUBMITTER)
RECORD
POSITION
215-216 Country Code 2 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 (see
Appendix G).
217-273 Submitter Name 57 This is a required field.
Enter the name of the organization to receive error
notification if this file cannot be processed.
Left justify and fill with blanks.
274-295 Location Address 22 Enter the submitter's location address (Attention, Suite,
Room Number, etc.).
nd
Example: 2 Floor, Suite 234
Left justify and fill with blanks.
296-317 Delivery Address 22 This is a required field.
Enter the submitter's delivery address (Street or Post
Office Box).
Left justify and fill with blanks.
318-339 City 22 This is a required field.
Enter the submitter's city.
Left justify and fill with blanks.
340-341 State Abbreviation 2 This is a required field.
Enter the submitter's State or commonwealth/territory.
Use a postal abbreviation as shown in Appendix F.
For a foreign address, fill with blanks.
342-346 ZIP Code 5 This is a required field.
Enter the submitter's ZIP code.
For a foreign address, fill with blanks.
347-350 ZIP Code Extension 4 Enter the submitter's four-digit extension of the ZIP
code.
If not applicable, fill with blanks.
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RA FIELD NAME LENGTH FIELD SPECIFICATIONS
(SUBMITTER)
RECORD
POSITION
351-355 Blank 5 Fill with blanks. Reserved for SSA use.
IMPORTANT NOTE: If using a foreign address, the Foreign State/Province (positions 356-378), Foreign
Postal Code (positions 379-393) and the Country Code (positions 394-395) are required to be completed.
Refer to Section 4.2.3 for Examples of a Correctly Formed International Address.
356-378 Foreign 23 If applicable, enter the submitter’s foreign
State/Province State/province.
Left justify and fill with blanks.
Otherwise, fill with blanks.
379-393 Foreign Postal Code 15 If applicable, enter the submitter’s foreign postal code.
Left justify and fill with blanks.
Otherwise, fill with blanks.
394-395 Country Code 2 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 (see
Appendix G).
396-422 Contact Name 27 This is a required field.
Enter the name of the person to be contacted by SSA
concerning processing problems.
Left justify and fill with blanks.
423-437 Contact Phone 15 This is a required field.
Number
Enter the contact's telephone number with numeric
values only (including area code). Do not use any
special characters.
Example: 1232345678
Left justify and fill with blanks.
Note: It is imperative that the contact’s telephone
number be entered in the appropriate positions.
Failure to include correct and complete submitter
contact information may, in some cases, delay the
timely processing of your file.
438-442 Contact Phone 5 Enter the contact's telephone extension.
Extension
Left justify and fill with blanks.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RA FIELD NAME LENGTH FIELD SPECIFICATIONS
(SUBMITTER)
RECORD
POSITION
443-445 Blank 3 Fill with blanks. Reserved for SSA use.
446-485 Contact E-Mail/ 40 Enter the contact’s E-Mail/Internet address.
Internet
This field may be upper and lower case.
The rules for entering a valid E-Mail address for SSA’s
purposes are as follows:
• Must not be blank (This rule only applies to the RA
(Submitter) Record Contact E-Mail/Internet field)
• Must contain only one @ symbol
• Must not contain consecutive periods to the left or
right of the @ symbol
• Must not contain empty spaces to the left or right of
the @ symbol
• Must not contain a period in the first or last
position
• Must not contain a period immediately to the left or
right of the @ symbol
• Must not contain an @ symbol in the first or last
position
• Must contain a top-level domain approved by
Internet Assigned Numbers Authority (IANA,
www.iana.org/domains/root/db). (For a complete
list of acceptable characters, see Appendix D)
• Must not contain characters other than
alphanumeric, hyphens or periods to the right of the
@ symbol
• Must not contain hyphens immediately to the right
of the @ symbol, or before or after a period
• Must contain either alphanumeric characters, or the
following keyboard characters, to the left of the @
symbol: (~!#$%^&*_+{}|?’-= / `)
• For examples, please refer to Section 4.2.4
Note: The RA (Submitter) Record E-Mail is used to
notify submitters of errors in the submission.
Therefore, it is imperative that the submitter’s E-Mail
address not be blank and be entered in the appropriate
positions. Failure to include correct and complete
submitter E-Mail information may, in some cases,
delay the timely processing of your file.
486-488 Blank 3 Fill with blanks. Reserved for SSA use.
489-498 Contact Fax 10 If applicable, enter the contact’s fax number (including
area code).
Otherwise, fill with blanks.
For U.S. and U.S. territories only.
499 Blank 1 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
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RA FIELD NAME LENGTH FIELD SPECIFICATIONS
(SUBMITTER)
RECORD
POSITION
500 Preparer Code 1 Enter one of the following codes to indicate who
prepared this file:
• A = Accounting Firm
• L = Self-Prepared
• S = Service Bureau
• P = Parent Company
• O = Other
Note: If more than one code applies, use the code that
best describes who prepared this file.
501-512 Blank 12 Fill with blanks. Reserved for SSA use.
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4.6 RE (Employer) Record
Agent Employer/Agent Terminating
Field Record Indicator Identification Agent for Business
Name Identifier Tax Year Code Number (EIN) EIN Indicator
Position 1-2 3-6 7 8-16 17-25 26
Length 2 4 1 9 9 1
Field Establishment Employer Location Delivery
Name Number Other EIN Name Address Address City
Position 27-30 31-39 40-96 97-118 119-140 141-162
Length 4 9 57 22 22 22
Field State ZIP Code Kind of Foreign
Name Abbreviation ZIP Code Extension Employer Blank State/Province
Position 163-164 165-169 170-173 174 175-178 179-201
Length 2 5 4 1 4 23
Tax Third-Party
Field Foreign Country Employment Jurisdiction Sick Pay Employer
Name Postal Code Code Code Code Indicator Contact Name
Position 202-216 217-218 219 220 221 222-248
Length 15 2 1 1 1 27
Employer Employer Employer
Contact Contact Contact Employer
Field Phone Phone Fax Contact
Name Number Extension Number E-Mail/Internet Blank
Position 249-263 264-268 269-278 279-318 319-512
Length 15 5 10 40 194
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Social Security Administration Publication No. 42-007
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RE FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYER)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RE".
3-6 Tax Year 4 This is a required field.
Enter the tax year for this report (CCYY).
This field is valid from 1978 through the current tax
year.
7 Agent Indicator 1 NOTE: Review Section 2.1 - Agent Determination
Code before entering a “1,” “2” or “3” in this field.
If applicable, enter one of the following codes:
• 1 = 2678 Agent (Approved by IRS)
• 2 = Common Paymaster (A corporation that pays
an employee who works for two or more
related corporations at the same time.)
• 3 = 3504 Agent
Note: 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 9 This is a required field.
Identification
Number (EIN) • Enter only numeric characters.
• Omit hyphens.
• Do not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29,
49, 69, 70, 78, 79 or 89.
• Enter the EIN under which tax payments were
submitted to the IRS under Form 941, 943, 944,
CT-1 or Schedule H.
o If employer tax payments were deposited under
the EIN of the Agent, enter the EIN of the
Agent.
o If employer tax payments were deposited under
the EIN of the employer, enter the EIN of the
employer.
• If you entered a “1”, “2” or “3” in the Agent
Indicator Code field (position 7); enter the EIN of
the Agent.
• See “Other EIN” (positions 31- 39) if taxes were
deposited under more than one EIN during the year.
17-25 Agent for EIN 9 If you entered a "1" in the Agent Indicator Code field
(position 7), enter the client-employer’s EIN for which
you are an Agent.
Otherwise, fill with blanks
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RE FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYER)
RECORD
POSITION
26 Terminating 1 If this is the last tax year that W-2s will be filed under
Business Indicator this EIN, enter "1."
Otherwise, enter "0" (zero).
For more information, seeSection 2.3 Terminating a
Business.
27-30 Establishment 4 For multiple RE (Employer) Records with the same
Number EIN, you may use this field to assign a unique identifier
for each RE (Employer) Record (i.e., store for factory
locations or types of payroll). Enter any combination of
blanks, numbers, letters or keyboard characters.
Otherwise, fill with blanks.
31-39 Other EIN 9 For this tax year, if you submitted tax payments to the
IRS under Form 941, 943, 944, CT-1 or Schedule H or
W-2 data to SSA, and you used an EIN different from
the EIN in positions 8 - 16, enter the other EIN.
• Enter only numeric characters.
• Omit hyphens.
• Do not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29,
49, 69, 70, 78, 79 or 89.
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 57 This is a required field.
Enter the name associated with the EIN entered in
positions 8 -16.
If you entered an Agent Indicator Code of “1”
(position 7), see Section 2.1.1.
Left justify and fill with blanks.
97-118 Location Address 22 Enter the employer's location address (Attention, Suite,
Room Number, etc.).
nd
Example: 2 Floor, Suite 234
Left justify and fill with blanks.
119-140 Delivery Address 22 Enter the employer's delivery address (Street or Post
Office Box).
Example: 123 Main Street
Left justify and fill with blanks.
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Social Security Administration Publication No. 42-007
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RE FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYER)
RECORD
POSITION
141-162 City 22 Enter the employer's city.
Left justify and fill with blanks
163-164 State Abbreviation 2 Enter the employer's State or commonwealth/territory.
Use a postal abbreviation shown in Appendix F.
For a foreign address, fill with blanks
165-169 ZIP Code 5 Enter the employer's ZIP code.
For a foreign address, fill with blanks.
170-173 ZIP Code Extension 4 Enter the employer's four-digit extension of the ZIP
code.
If not applicable, fill with blanks.
174 Kind of Employer 1 This is a required field.
Enter the appropriate kind of employer:
F = Federal govt.
(Federal government entity or instrumentality)
S = State/local non-501c.
(State or local government or instrumentality (this
includes cities, townships, counties, special-purpose
districts or other publicly-owned entities with
governmental authority))
T = 501c non-govt.
(Non-governmental tax-exempt Section 501(c)
organization (types of 501(c) non-governmental
organizations include private foundations, public
charities, social and recreation clubs and veterans’
organizations))
Y = State/local 501c.
(State or local government or instrumentality where the
employer received a determination letter from the IRS
indication that they are also a tax-exempt organization
under Section 501(c)(3))
N = None Apply
Note: Leave blank if the Tax Jurisdiction Code in
position 220 of the RE (Employer) Record is P (Puerto
Rico).
175-178 Blank 4 Fill with blanks. Reserved for SSA use.
179-201 Foreign State/ 23 If applicable, enter the employer’s foreign
Province State/province.
Left justify and fill with blanks.
Otherwise, fill with blanks.
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Social Security Administration Publication No. 42-007
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202-216 Foreign Postal Code 15 If applicable, enter the employer’s foreign postal code.
Left justify and fill with blanks.
Otherwise, fill with blanks.
217-218 Country Code 2 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 employer's applicable Country
Code (see Appendix G).
219 Employment Code 1 This is a required field.
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
If the Tax Jurisdiction Code in position 220 of the
RE (Employer) Record is blank (domestic),
reporting Employment Code ‘Q’ (MQGE) is valid
for tax year 1983 through the current tax year.
If the Tax Jurisdiction Code in position 220 of the
RE (Employer) Record is P, V, G, S, or N (not
domestic), reporting Employment Code ‘Q’
(MQGE) is valid for tax years 1986 through the
current tax year.
Note: Railroad reporting is not applicable for
Puerto Rico and territorial employers.
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Social Security Administration Publication No. 42-007
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RE FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYER)
RECORD
POSITION
220 Tax Jurisdiction 1 This is a required field.
Code
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 W-2CM
Islands
P = Puerto Rico W-2PR/499R-2
221 Third-Party Sick Pay 1 Enter “1” for a sick pay indicator.
Indicator
Otherwise, enter "0" (zero).
222-248 Employer Contact 27 Enter the name of the employer’s contact.
Name
Left justify and fill with blanks.
249-263 Employer Contact 15 Enter the employer’s contact telephone number with
Phone Number numeric values only (including area code). Do not use
any special characters.
Example: 1232345678
Left justify and fill with blanks.
264-268 Employer Contact 5 Enter the employer’s contact telephone extension with
Phone Extension numeric values only. Do not use any special characters.
Example: 12345
Left justify and fill with blanks.
269-278 Employer Contact 10 If applicable, enter the employer’s contact fax number
Fax Number with numeric values only (including area code). Do not
use any special characters.
Example: 1232345678
Otherwise, fill with blanks.
For U.S. and U.S. territories only.
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Social Security Administration Publication No. 42-007
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RE FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYER)
RECORD
POSITION
279-318 Employer Contact 40 Enter the employer’s contact E-Mail/Internet address.
E-Mail/Internet
This field may be upper and lower case.
If you are providing an Employer Contact E-Mail
address, then the rules for entering a valid E-Mail
address for SSA’s purposes are as follows:
• Must contain only one @ symbol
• Must not contain consecutive periods to the left or
right of the @ symbol
• Must not contain empty spaces to the left or right of
the @ symbol
• Must not contain a period in the first or last position
• Must not contain a period immediately to the left or
right of the @ symbol
• Must not contain an @ symbol in the first or last
position
• Must contain a top-level domain approved by
Internet Assigned Numbers Authority (IANA,
www.iana.org/domains/root/db). (For a complete
list of acceptable characters, see Appendix D)
• Must not contain characters other than
alphanumeric, hyphens or periods to the right of the
@ symbol
• Must not contain hyphens immediately to the right
of the @ symbol, or before or after a period
• Must contain either alphanumeric characters, or the
following keyboard characters, to the left of the @
symbol: (~!#$%^&*_+{}|?’-= / `)
• For examples, please refer to Section 4.2.4
319-512 Blank 194 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
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4.7 RW (Employee) Record
Social Security Employee
Field Record Number Employee Middle Name Employee
Name Identifier (SSN) First Name or Initial Last Name Suffix
Position 1-2 3-11 12-26 27-41 42-61 62-65
Length 2 9 15 15 20 4
Field Location Delivery State ZIP Code
Name Address Address City Abbreviation ZIP Code Extension
Position 66-87 88-109 110-131 132-133 134-138 139-142
Length 22 22 22 2 5 4
Wages, Tips Federal
Field Foreign Foreign and Other Income Tax
Name Blank State/Province Postal Code Country Code Compensation Withheld
Position 143-147 148-170 171-185 186-187 188-198 199-209
Length 5 23 15 2 11 11
Social Social Medicare
Field Security Security Tax Wages and Medicare Tax Social Security
Name Wages Withheld Tips Withheld Tips Blank
Position 210-220 221-231 232-242 243-253 254-264 265-275
Length 11 11 11 11 11 11
Deferred Deferred Deferred Deferred Deferred
Compensation Compensation Compensation Compensation Compensation
Dependent Contributions Contributions Contributions Contributions Contributions
Field Care to Section to Section to Section to Section to Section
Name Benefits 401(k) 403(b) 408(k)(6) 457(b) 501(c)(18)(D)
Position 276-286 287-297 298-308 309-319 320-330 331-341
Length 11 11 11 11 11 11
Nonqualified Employer Nonqualified
Plan Section Contributions Plan Not
457 to a Section 457
Distributions Health Distributions Nontaxable
Field or Savings or Combat
Name Blank Contributions Account Contributions Pay Blank
Position 342-352 353-363 364-374 375-385 386-396 397-407
Length 11 11 11 11 11 11
38
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
Designated
Roth
Employer Cost Deferrals Under Contributions
of Premiums for Income from a Section 409A Designated Under a Cost of
Group Term the Exercise Nonqualified Roth Section 403(b) Employer-
Life Insurance of Deferred Contributions Salary Sponsored
Field Over Nonstatutory Compensation to a Section Reduction Health
Name $50,000 Stock Options Plan 401 (k) Plan Agreement Coverage
Position 408-418 419-429 430-440 441-451 452-462 463-473
Length 11 11 11 11 11 11
Permitted
Benefits Under
a Qualified
Small Employer
Health Statutory Third-Party
Field Reimbursement Employee Retirement Sick Pay
Name Arrangement Blank Indicator Blank Plan Indicator Indicator
Position 474-484 485 486 487 488 489
Length 11 1 1 1 1 1
Field
Name Blank
Position 490-512
Length 23
39
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RW".
3-11 Social Security 9 This is a required field.
Number (SSN)
Enter the employee's SSN as shown on the
original/replacement SSN card issued by SSA.
• Enter only numeric characters.
• Omit hyphens.
• May not begin with 666 or 9.
If no SSN is available, enter zeros (0).
12-26 Employee First 15 This is a required field.
Name
Enter the employee's first name as shown on the Social
Security card.
Left justify and fill with blanks.
27-41 Employee Middle 15 If applicable, enter the middle name or initial as shown
Name or Initial on the Social Security card.
Left justify and fill with blanks.
Otherwise, fill with blanks.
42-61 Employee Last 20 This is a required field.
Name
Enter the employee's last name as shown on the Social
Security card.
Left justify and fill with blanks.
62-65 Suffix 4 If applicable, enter the employee’s alphabetic suffix.
For example: SR, JR
Left justify and fill with blanks.
Otherwise, fill with blanks
66-87 Location Address 22 Enter the employee's location address (Attention, Suite,
Room Number, etc.).
Left justify and fill with blanks.
88-109 Delivery Address 22 Enter the employee’s delivery address (Street or Post
Office box).
Left justify and fill with blanks.
110-131 City 22 Enter the employee's city.
Left justify and fill with blanks.
40
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
132-133 State Abbreviation 2 Enter the employee's State or commonwealth/territory.
Use a postal abbreviation from Appendix F.
For a foreign address, fill with blanks.
134-138 ZIP Code 5 Enter the employee's ZIP code.
For a foreign address, fill with blanks.
139-142 ZIP Code Extension 4 Enter the employee's four-digit extension of the ZIP
code.
If not applicable, fill with blanks.
143-147 Blank 5 Fill with blanks. Reserved for SSA use.
148-170 Foreign State/ 23 If applicable, enter the employee’s foreign
Province State/province.
Left justify and fill with blanks.
Otherwise, fill with blanks.
171-185 Foreign Postal Code 15 If applicable, enter the employee’s foreign postal code.
Left justify and fill with blanks.
Otherwise, fill with blanks.
186-187 Country Code 2 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 (see
Appendix G).
188-198 Wages, Tips and 11 No negative amounts.
Other Compensation
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
41
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
199-209 Federal Income Tax 11 No negative amounts.
Withheld
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana Islands
employees.
210-220 Social Security 11 Zero fill if the Employment Code reported in position
Wages 219 of the preceding RE (Employer) Record is Q
(MGQE) or X (Railroad).
If Employment Code is H (Household) and the tax year
is 1994 or later, the sum of this field and the Social
Security Tips field must be equal to or greater than the
annual Household minimum for the tax year being
reported. Otherwise, report zeros. See Appendix H.
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 ($160,200 for tax year 2023).
See Appendix H.
No negative amounts.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
221-231 Social Security Tax 11 Zero fill if the Employment Code reported in position
Withheld 219 of the preceding RE (Employer) Record is Q
(MGQE) or X (Railroad).
If the Employment Code isnot Q (MQGE) or X
(Railroad) and the amount in this field is greater than
zero, then the Social Security Wages field and/or the
Social Security Tips field must be greater than zero.
This amount should not exceed $9,932.40 for tax year
2023.
No negative amounts.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
42
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
232-242 Medicare Wages and 11 For years prior to tax year 1983, zero fill for all
Tips Employment Codes.
Zero fill if the Employment Code reported in position
219 of the preceding RE (Employer) Record is X
(Railroad).
If the Employment Code is H (Household) and the tax
year is 1994 or later, this field must be equal to or
greater than the annual Household minimum for the tax
year being reported. Otherwise, fill with zeros. See
Appendix H.
For all other Employment Codes:
• For tax years 1983 – 1993, do not exceed the annual
maximum Medicare wage base for the tax year. See
Appendix H.
• For tax years 1983 – 1990, if Social Security Wages
and/or Social Security Tips are greater than zero,
this amount must be equal to the sum of the Social
Security Wages and Social Security Tips.
• For tax year 1991 and later, this amount must equal
or exceed the sum of the Social Security Wages and
Social Security Tips.
No negative amounts.
Right justify and zero fill.
This field is valid from 1983 through the current tax
year.
243-253 Medicare Tax 11 For tax years prior to 1983, zero fill for all Employment
Withheld Codes.
For tax year 1983 and later, zero fill if the Employment
Code reported in position 219 of the preceding RE
(Employer) Record is X (Railroad).
Effective January 1, 2013, an employer is required to
withhold a 0.9% additional Medicare Tax on any
Medicare Wages and Tips or Railroad Retirement Act
(RRTA) compensation it pays to an employee in excess
of $200,000 in a calendar year.
No negative amounts.
Right justify and zero fill.
This field is valid from 1983 through the current tax
year.
43
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
254-264 Social Security Tips 11 Zero fill if the Employment Code reported in position
219 of the preceding RE (Employer) Record is Q
(MQGE) or X (Railroad).
The sum of this field and Social Security Wages should
not exceed the annual maximum Social Security wage
base for the tax year ($160,200 for tax year 2023.)
See Appendix H.
If Employment Code is H (Household) and the tax year
is 1994 or later, the sum of this field and the Social
Security Wages field must be equal to or greater than
the annual Household minimum for the tax year being
reported. Otherwise, report zeros. See Appendix H.
No negative amounts.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
265-275 Blank 11 Fill with blanks. Reserved for SSA use.
276-286 Dependent Care 11 No negative amounts.
Benefits
Right justify and zero fill.
This field is valid from 1990 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
287-297 Deferred 11 No negative amounts.
Compensation
Contributions to Right justify and zero fill.
Section 401(k)
(Code D) This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
298-308 Deferred 11 No negative amounts.
Compensation
Contributions to Right justify and zero fill.
Section 403(b)
(Code E) This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
44
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
309-319 Deferred 11 No negative amounts.
Compensation
Contributions to Right justify and zero fill.
Section 408(k)(6)
(Code F) This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
320-330 Deferred 11 No negative amounts.
Compensation
Contributions to Right justify and zero fill.
Section 457(b)
(Code G) This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
331-341 Deferred 11 No negative amounts.
Compensation
Contributions to Right justify and zero fill.
Section
501(c)(18)(D) This field is valid from 1987 through the current tax
(Code H) year.
Does not apply to Puerto Rico employees.
342-352 Blank 11 Fill with blanks. Reserved for SSA use.
353-363 Nonqualified Plan 11 No negative amounts.
Section 457
Distributions or Right justify and zero fill.
Contributions
This field is valid from 1990 through the current tax
year.
Does not apply to Puerto Rico employees.
364-374 Employer 11 No negative amounts.
Contributions to a
Health Savings Right justify and zero fill.
Account
(Code W) This field is valid from 2004 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
375-385 Nonqualified Plan 11 No negative amounts.
Not Section 457
Distributions or Right justify and zero fill.
Contributions
This field is valid from 1990 through the current tax
year.
Does not apply to Puerto Rico employees.
45
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
386-396 Nontaxable Combat 11 No negative amounts.
Pay
(Code Q) Right justify and zero fill.
This field is valid from 2005 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
397-407 Blank 11 Fill with blanks. Reserved for SSA use.
408-418 Employer Cost of 11 No negative amounts.
Premiums for Group
Term Life Insurance Right justify and zero fill.
Over $50,000
(Code C) This field is valid from 1978 through the current tax
year.
Does not apply to Puerto Rico employees.
419-429 Income from the 11 No negative amounts.
Exercise of
Nonstatutory Stock Right justify and zero fill.
Options
(Code V) This field is valid from 2001 through the current tax
year.
Does not apply to Puerto Rico employees.
430-440 Deferrals Under a 11 No negative amounts.
Section 409A
Nonqualified Right justify and zero fill.
Deferred
Compensation Plan This field is valid from 2005 through the current tax
(Code Y) year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
441-451 Designated Roth 11 No negative amounts.
Contributions to a
Section 401(k) Plan Right justify and zero fill.
(Code AA)
This field is valid from 2006 through the current tax
year.
Does not apply to Puerto Rico employees.
46
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RW FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE)
RECORD
POSITION
452-462 Designated Roth 11 No negative amounts.
Contributions Under
a Section 403(b) Right justify and zero fill.
Salary Reduction
Agreement This field is valid from 2006 through the current tax
(Code BB) year.
Does not apply to Puerto Rico employees.
463-473 Cost of Employer- 11 No negative amounts.
Sponsored Health
Coverage Right justify and zero fill.
(Code DD)
This field is valid from 2011 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
474-484 Permitted Benefits 11 No negative amounts.
Under a Qualified
Small Employer Right justify and zero fill.
Health
Reimbursement This field is valid from 2017 through the current tax
Arrangement year.
(Code FF)
485 Blank 1 Fill with blanks. Reserved for SSA use.
486 Statutory Employee 1 Enter "1" for a statutory employee.
Indicator
Otherwise, enter "0" (zero).
487 Blank 1 Fill with a blank. Reserved for SSA use.
488 Retirement Plan 1 Enter "1" for a retirement plan.
Indicator
Otherwise, enter "0" (zero).
489 Third-Party Sick Pay 1 Enter “1” for a sick pay indicator.
Indicator
Otherwise, enter "0" (zero).
490-512 Blank 23 Fill with blanks. Reserved for SSA use.
47
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
4.8 RO (Employee Optional) Record
Uncollected Medical Simple
Field Record Allocated Employee Savings Retirement
Name Identifier Blank Tips Tax on Tips Account Account
Position 1-2 3-11 12-22 23-33 34-44 45-55
Length 2 9 11 11 11 11
Uncollected Income Under
Social a
Security or Uncollected Nonqualified Designated
RRTA Tax on Medicare Tax Deferred Roth
Cost of Group on Cost of Compensation Contributions
Term Group Term Plan That Under a
Qualified Life Life Fails to Governmental
Field Adoption Insurance Insurance Satisfy Section
Name Expenses Over $50,000 Over $50,000 Section 409A Blank 457(b) Plan
Position 56-66 67-77 78-88 89-99 100-110 111-121
Length 11 11 11 11 11 11
Aggregate
Deferrals
Under
Section 83(i)
Income from Elections as
Qualified of the Close Wages Commissions Allowances
Equity of the Subject to Subject To Subject to
Field Grants Under Calendar Puerto Rico Puerto Rico Puerto Rico
Name Section 83(i) Year Blank Tax Tax Tax
Position 122-132 133-143 144-274 275-285 286-296 297-307
Length 11 11 131 11 11 11
Total Wages,
Tips and
Other
Compensation
Subject to
Virgin
Islands,
Total Wages, Guam,
Commissions, American
Tips and Samoa or
Allowances Northern
Tips Subject Subject to Retirement Mariana
Field to Puerto Puerto Rico Puerto Rico Fund Annual Islands
Name Rico Tax Tax Tax Withheld Contributions Blank Income Tax
Position 308-318 319-329 330-340 341-351 352-362 363-373
Length 11 11 11 11 11 11
48
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
Virgin Islands, Guam,
American Samoa or
Northern Mariana
Field Islands Income Tax
Name Withheld Blank
Position 374-384 385-512
Length 11 128
49
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RO FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE
OPTIONAL)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RO" (alphabetic O).
3-11 Blank 9 Fill with blanks. Reserved for SSA use.
12-22 Allocated Tips 11 No negative amounts.
Right justify and zero fill.
This field is valid from 1983 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
23-33 Uncollected 11 Combine the uncollected Social Security tax and the
Employee Tax on uncollected Medicare tax in this field.
Tips
(Codes A and B) No negative amounts.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
34-44 Medical Savings 11 No negative amounts.
Account
(Code R) Right justify and zero fill.
This field is valid from 1997 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
45-55 Simple Retirement 11 No negative amounts.
Account
(Code S) Right justify and zero fill.
This field is valid from 1997 through the current tax
year.
Does not apply to Puerto Rico employees.
56-66 Qualified Adoption 11 No negative amounts.
Expenses
(Code T) Right justify and zero fill.
This field is valid from 1997 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
50
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RO FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE
OPTIONAL)
RECORD
POSITION
67-77 Uncollected Social 11 No negative amounts.
Security or RRTA
Tax on Cost of Right justify and zero fill.
Group Term Life
Insurance Over This field is valid from 2001 through the current tax
$50,000 year.
(Code M)
Does not apply to Puerto Rico employees.
78-88 Uncollected 11 No negative amounts.
Medicare Tax on
Cost of Group Term Right justify and zero fill.
Life Insurance Over
$50,000 This field is valid from 2001 through the current tax
(Code N) year.
Does not apply to Puerto Rico employees.
89-99 Income Under a 11 No negative amounts.
Nonqualified
Deferred Right justify and zero fill.
Compensation Plan
That Fails to Satisfy This field is valid from 2005 through the current tax
Section 409A year.
(Code Z)
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
100-110 Blank 11 Fill with blanks. Reserved for SSA use.
111-121 Designated Roth 11 No negative amounts.
Contributions Under
a Governmental Right justify and zero fill.
Section 457(b) Plan
(Code EE) This field is valid from 2011 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
122-132 Income from 11 No negative amounts.
Qualified Equity
Grants Under Section Right justify and zero fill.
83(i)
(Code GG) This field is valid from 2018 through the current tax
year.
133-143 Aggregate Deferrals 11 No negative amounts.
Under Section 83(i)
Elections as of the Right justify and zero fill.
Close of the Calendar
Year This field is valid from 2018 through the current tax
(Code HH) year.
144-274 Blank 131 Fill with blanks. Reserved for SSA use.
51
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RO FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE
OPTIONAL)
RECORD
POSITION
275-285 Wages Subject to 11 No negative amounts.
Puerto Rico Tax
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
For Puerto Rico employees only.
286-296 Commissions Subject 11 No negative amounts.
to Puerto Rico Tax
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
For Puerto Rico employees only.
297-307 Allowances Subject 11 No negative amounts.
to Puerto Rico Tax
Right justify and zero fill.
This field is valid from 1998 through the current tax
year.
For Puerto Rico employees only.
308-318 Tips Subject to 11 No negative amounts.
Puerto Rico Tax
Right justify and zero fill.
This field is valid from 1998 through the current tax
year.
For Puerto Rico employees only.
319-329 Total Wages, 11 No negative amounts.
Commissions, Tips
and Allowances Right justify and zero fill.
Subject to Puerto
Rico Tax This field is valid from 1978 through the current tax
year.
For Puerto Rico employees only.
330-340 Puerto Rico Tax 11 No negative amounts.
Withheld
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
For Puerto Rico employees only.
52
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RO FIELD NAME LENGTH FIELD SPECIFICATIONS
(EMPLOYEE
OPTIONAL)
RECORD
POSITION
341-351 Retirement Fund 11 No negative amounts.
Annual Contributions
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
For Puerto Rico employees only.
352-362 Blank 11 Fill with blanks.
Reserved for SSA use.
363-373 Total Wages, 11 No negative amounts.
Tips and Other
Compensation Right justify and zero fill.
Subject to Virgin
Islands, Guam, This field is valid from 1978 through the current tax
American Samoa or year.
Northern Mariana
Islands Income Tax For Virgin Islands, American Samoa, Guam or
Northern Mariana Islands employees only.
374-384 Virgin Islands, 11 No negative amounts.
Guam, American
Samoa or Right justify and zero fill.
Northern Mariana
Islands Income Tax This field is valid from 1978 through the current tax
Withheld year.
For Virgin Islands, American Samoa, Guam or
Northern Mariana Islands employees only.
385-512 Blank 128 Fill with blanks. Reserved for SSA use.
53
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
4.9 RS (State) Record
Taxing Social Security Employee Employee
Field Record State Entity Number First Middle Name
Name Identifier Code Code (SSN) Name or Initial
Position 1-2 3-4 5-9 10-18 19-33 34-48
Length 2 2 5 9 15 15
Field Employee Location Delivery State
Name Last Name Suffix Address Address City Abbreviation
Position 49-68 69-72 73-94 95-116 117-138 139-140
Length 20 4 22 22 22 2
Foreign Foreign
Field ZIP Code State/ Postal Country
Name ZIP Code Extension Blank Province Code Code
Position 141-145 146-149 150-154 155-177 178-192 193-194
Length 5 4 5 23 15 2
State
State Quarterly
Quarterly Unemployment Number
Unemployment Insurance of Date
Field Optional Reporting Insurance Total Taxable Weeks First
Name Code Period Total Wages Wages Worked Employed
Position 195-196 197-202 203-213 214-224 225-226 227-234
Length 2 6 11 11 2 8
State
Employer State
Field Date of Account State Taxable
Name Separation Blank Number Blank Code Wages
Position 235-242 243-247 248-267 268-273 274-275 276-286
Length 8 5 20 6 2 11
Local
State Local Income State
Field Income Tax Other State Tax Type Taxable Tax Control
Name Withheld Data Code Wages Withheld Number
Position 287-297 298-307 308 309-319 320-330 331-337
Length 11 10 1 11 11 7
Field Supplemental Supplemental
Name Data 1 Data 2 Blank
Position 338-412 413-487 488-512
Length 75 75 25
54
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RS FIELD NAME LENGTH FIELD SPECIFICATIONS
(STATE)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RS".
3-4 State Code 2 Enter the appropriate postal NUMERIC Code
(see Appendix F).
5-9 Taxing Entity Code 5 Defined by State/local agency.
10-18 Social Security 9 Enter the employee's SSN as shown on the
Number (SSN) original/replacement SSN card issued by SSA.
If no SSN is available, enter zeros.
19-33 Employee First 15 Enter the employee's first name as shown on the SSN
Name card.
Left justify and fill with blanks.
34-48 Employee Middle 15 If applicable, enter the employee's middle name or initial
Name or Initial as shown on the SSN card.
Left justify and fill with blanks.
Otherwise, fill with blanks.
49-68 Employee Last Name 20 Enter the employee's last name as shown on the SSN
card.
Left justify and fill with blanks.
69-72 Suffix 4 If applicable, enter the employee's alphabetic suffix.
For example: SR, JR
Left justify and fill with blanks.
Otherwise, fill with blanks.
73-94 Location Address 22 Enter the employee's location address (Attention, Suite,
Room Number, etc.).
Left justify and fill with blanks.
95-116 Delivery Address 22 Enter the employee's delivery address.
Left justify and fill with blanks.
117-138 City 22 Enter the employee's city.
Left justify and fill with blanks.
139-140 State Abbreviation 2 Enter the employee's State or commonwealth/territory.
Use a postal abbreviation as shown in Appendix F.
For a foreign address, fill with blanks.
141-145 ZIP Code 5 Enter the employee's ZIP code.
For a foreign address, fill with blanks.
55
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RS FIELD NAME LENGTH FIELD SPECIFICATIONS
(STATE)
RECORD
POSITION
146-149 ZIP Code Extension 4 Enter the employee's four-digit extension of the ZIP
code.
If not applicable, fill with blanks.
150-154 Blank 5 Fill with blanks. Reserved for SSA use.
155-177 Foreign State/ 23 If applicable, enter the employee's foreign
Province State/province.
Left justify and fill with blanks.
Otherwise, fill with blanks.
178-192 Foreign Postal Code 15 If applicable, enter the employee's foreign postal code.
Left justify and fill with blanks.
Otherwise, fill with blanks.
193-194 Country Code 2 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 employee's applicable Country Code
(see Appendix G).
195-196 Optional Code 2 Defined by State/local agency.
Applies to unemployment reporting.
197-202 Reporting Period 6 Enter the last month and four-digit year for the calendar
quarter for which this report applies; e.g., “032023” for
January through March of 2023.
Applies to unemployment reporting.
203-213 State Quarterly 11 Right justify and zero fill.
Unemployment
Insurance Total
Wages Applies to unemployment reporting.
214-224 State Quarterly 11 Right justify and zero fill.
Unemployment
Insurance Total
Taxable Wages Applies to unemployment reporting.
225-226 Number of Weeks 2 Defined by State/local agency.
Worked
Applies to unemployment reporting.
56
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RS FIELD NAME LENGTH FIELD SPECIFICATIONS
(STATE)
RECORD
POSITION
227-234 Date First Employed 8 Enter the month, day and four-digit year; e.g.,
"01312022."
Applies to unemployment reporting.
*235-242 Date of Separation 8 Enter the month, day and four-digit year; e.g.,
“01312022.”
Applies to unemployment reporting.
243-247 Blank 5 Fill with blanks. Reserved for SSA use.
248-267 State Employer 20 See Glossary, Appendix J.
Account Number
Applies to unemployment reporting.
268-273 Blank 6 Fill with blanks. Reserved for SSA use.
274-275 State Code 2 Enter the appropriate postal NUMERIC Code (see
Appendix F).
Applies to income tax reporting.
276-286 State Taxable Wages 11 Right justify and zero fill.
Applies to income tax reporting.
287-297 State Income Tax 11 Right justify and zero fill.
Withheld
Applies to income tax reporting.
298-307 Other State Data 10 Defined by State/local agency.
Applies to income tax reporting.
308 Tax Type Code 1 Enter the appropriate code for entries in fields 309 – 330:
• C = City Income Tax
• D = County Income Tax
• E = School District Income Tax
• F = Other Income Tax
Applies to income tax reporting.
309-319 Local Taxable Wages 11 To be defined by State/local agency.
Applies to income tax reporting.
320-330 Local Income Tax 11 To be defined by State/local agency.
Withheld
Applies to income tax reporting.
331-337 State Control 7 Optional.
Number
Applies to income tax reporting.
338-412 Supplemental Data 1 75 To be defined by user.
413-487 Supplemental Data 2 75 To be defined by user.
488-512 Blank 25 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
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4.10 RT (Total) Record
Total Total
Total Wages, Total Social
Field Record Number Tips and Federal Total Security
Name Identifier of Other Income Tax Social Security Tax
RW Records Compensation Withheld Wages Withheld
Position 1-2 3-9 10-24 25-39 40-54 55-69
Length 2 7 15 15 15 15
Total
Deferred
Total Total Total Compensation
Medicare Medicare Social Total Contributions
Field Wages and Tax Security Dependent Care to Section
Name Tips Withheld Tips Blank Benefits 401(k)
Position 70-84 85-99 100-114 115-129 130-144 145-159
Length 15 15 15 15 15 15
Total
Total Total Total Total Nonqualified
Deferred Deferred Deferred Deferred Plan Section
Compensation Compensation Compensation Compensation 457
Contributions Contributions Contributions Contributions Distributions
Field to Section to Section to Section to Section or
Name 403(b) 408(k)(6) 457(b) 501(c)(18)(D) Blank Contributions
Position 160-174 175-189 190-204 205-219 220-234 235-249
Length 15 15 15 15 15 15
Total Total
Employer Nonqualified Total Total Total
Contributions Plan Not Cost of Employer Cost Income Tax
to a Section 457 Total Employer- of Premiums for Withheld by
Field Health Distributions Nontaxable Sponsored Group Term Payer of
Name Savings or Combat Health Life Insurance Third-Party
Account Contributions Pay Coverage Over $50,000 Sick Pay
Position 250-264 265-279 280-294 295-309 310-324 325-339
Length 15 15 15 15 15 15
Total
Total Total Permitted
Deferrals Designated Benefits Under
Total Under a Total Roth a Qualified
Income from Section 409A Designated Contributions Small Employer
the Exercise Nonqualified Roth Under a Section Health
of Deferred Contributions 403(b) Salary Reimburse-
Field Nonstatutory Compensation to a Section Reduction ment
Name Stock Options Plan 401(k) Plan Agreement Arrangement Blank
Position 340-354 355-369 370-384 385-399 400-414 415-512
Length 15 15 15 15 15 98
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RT FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RT".
3-9 Total Number of RW 7 Enter the total number of RW (Employee) Records
Records reported since the last RE (Employer) Record.
Right justify and zero fill.
10-24 Total Wages, Tips and 15 Enter the total for all RW (Employee) Records reported
Other Compensation since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
25-39 Total Federal Income 15 Enter the total for all RW (Employee) Records reported
Tax Withheld since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
40-54 Total Social Security 15 Enter the total for all RW (Employee) Records reported
Wages since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Zero fill if the Employment Code reported in
position 219 of the preceding RE Employer Record is
Q (MQGE) or X (Railroad).
55-69 Total Social Security 15 Enter the total for all RW (Employee) Records reported
Tax Withheld since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Zero fill if the Employment Code reported in
position 219 of the preceding RE Employer Record is
Q (MQGE) or X (Railroad).
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Social Security Administration Publication No. 42-007
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RT FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL)
RECORD
POSITION
70-84 Total Medicare 15 Enter the total for all RW (Employee) Records reported
Wages and Tips since the last RE (Employer) Record.
Right justify and zero fill.
The amount in this field must equal, or exceed, the sum
in the fields for Social Security Wages and Social
Security Tips.
Do not use this field to report data prior to tax year
1983.
This field is valid from 1983 through the current tax
year.
Zero fill if the Employment Code reported in
position 219 of the preceding RE Employer Record is
X (Railroad).
85-99 Total Medicare Tax 15 Enter the total for all RW (Employee) Records reported
Withheld since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1983 through the current tax
year.
Zero fill if the Employment Code reported in
position 219 of the preceding RE Employer Record is
X (Railroad).
100-114 Total Social Security 15 Enter the total for all RW (Employee) Records reported
Tips since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax
year.
Zero fill if the Employment Code reported in
position 219 of the preceding RE Employer Record is
Q (MQGE) or X (Railroad).
115-129 Blank 15 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
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RT FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL)
RECORD
POSITION
130-144 Total Dependent Care 15 Enter the total for all RW (Employee) Records reported
Benefits since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1990 through the current tax
year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
145-159 Total Deferred 15 Enter the total for all RW (Employee) Records reported
Compensation since the last RE (Employer) Record.
Contributions to
Section 401(k) Right justify and zero fill.
(Code D)
This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
160-174 Total Deferred 15 Enter the total for all RW (Employee) Records reported
Compensation since the last RE (Employer) Record.
Contributions to
Section 403(b) Right justify and zero fill.
(Code E)
This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
175-189 Total Deferred 15 Enter the total for all RW (Employee) Records reported
Compensation since the last RE (Employer) Record.
Contributions to
Section 408(k)(6) Right justify and zero fill.
(Code F)
This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
190-204 Total Deferred 15 Enter the total for all RW (Employee) Records reported
Compensation since the last RE (Employer) Record.
Contributions to
Section 457(b) Right justify and zero fill.
(Code G)
This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
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Social Security Administration Publication No. 42-007
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RT FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL)
RECORD
POSITION
205-219 Total Deferred 15 Enter the total for all RW (Employee) Records reported
Compensation since the last RE (Employer) Record.
Contributions to
Section 501(c)(18)(D) Right justify and zero fill.
(Code H)
This field is valid from 1987 through the current tax
year.
Does not apply to Puerto Rico employees.
220-234 Blank 15 Fill with blanks. Reserved for SSA use.
235-249 Total Nonqualified 15 Enter the total for all RW (Employee) Records reported
Plan Section 457 since the last RE (Employer) Record.
Distributions or
Contributions Right justify and zero fill.
This field is valid from 1990 through the current tax
year.
Does not apply to Puerto Rico employees.
250-264 Total Employer 15 Enter the total for all RW (Employee) Records reported
Contributions to a since the last RE (Employer) Record.
Health Savings
Account No negative amounts.
(Code W)
Right justify and zero fill.
This field is valid from 2004 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
employees.
265-279 Total Nonqualified 15 Enter the total for all RW (Employee) Records reported
Plan Not Section 457 since the last RE (Employer) Record.
Distributions or
Contributions Right justify and zero fill.
This field is valid from 1990 through the current tax
year.
Does not apply to Puerto Rico employees.
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Social Security Administration Publication No. 42-007
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RT FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL)
RECORD
POSITION
280-294 Total Nontaxable 15 Enter the total for all RW (Employee) Records reported
Combat Pay since the last RE (Employer) Record.
(Code Q)
Right justify and zero fill.
This field is valid from 2005 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
295-309 Total Cost of 15 Enter the total for all RW (Employee) Records reported
Employer-Sponsored since the last RE (Employer) Record.
Health Coverage
(Code DD) Right justify and zero fill.
This field is valid from 2011 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
310-324 Total Employer Cost 15 Enter the total for all RW (Employee) Records reported
of Premiums for since the last RE (Employer) Record.
Group Term Life
Insurance Over Right justify and zero fill.
$50,000
(Code C) This field is valid from 1978 through the current tax
year.
Does not apply to Puerto Rico employees.
325-339 Total Income Tax 15 Enter the total Federal Income Tax withheld by third
Withheld by Payer of parties (generally insurance companies) from sick or
Third-Party Sick Pay disability payments made to your employees.
Right justify and zero fill.
This field is valid from 1994 through the current tax
year.
Does not apply to Puerto Rico employees.
340-354 Total Income from the 15 Enter the total for all RW (Employee) Records reported
Exercise of since the last RE (Employer) Record.
Nonstatutory Stock
Options Right justify and zero fill.
(Code V)
This field is valid from 2001 through the current tax
year.
Does not apply to Puerto Rico employees.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RT FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL)
RECORD
POSITION
355-369 Total Deferrals Under 15 Enter the total for all RW (Employee) Records reported
a Section 409A since the last RE (Employer) Record.
Nonqualified
Deferred Right justify and zero fill.
Compensation Plan
(Code Y) This field is valid from 2005 through the current tax
year.
Does not apply to Puerto Rico or Northern Mariana
employees.
370-384 Total Designated Roth 15 Enter the total for all RW (Employee) Records reported
Contributions to a since the last RE (Employer) Record.
Section 401(k) Plan
(Code AA) Right justify and zero fill.
This field is valid from 2006 through the current tax
year.
Does not apply to Puerto Rico employees.
385-399 Total Designated Roth 15 Enter the total for all RW (Employee) Records reported
Contributions Under a since the last RE (Employer) Record.
Section 403(b) Salary
Reduction Agreement Right justify and zero fill.
(Code BB)
This field is valid from 2006 through the current tax
year.
Does not apply to Puerto Rico employees.
400-414 Total Permitted 15 Enter the total for all RW (Employee) Records reported
Benefits Under a since the last RE (Employer) Record.
Qualified Small
Employer Health Right justify and zero fill.
Reimbursement
Arrangement This field is valid from 2017 through the current tax
(Code FF) year.
415-512 Blank 98 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
4.11 RU (Total Optional) Record
Total Total Total
Field Total Total Uncollected Medical Simple
Name Record Number of Allocated Employee Savings Retirement
Identifier RO Records Tips Tax on Tips Account Account
Position 1-2 3-9 10-24 25-39 40-54 55-69
Length 2 7 15 15 15 15
Total
Total Income Under
Uncollected Total a Total
Social Uncollected Nonqualified Designated
Security or Medicare Tax Deferred Roth
RRTA Tax on on Cost of Compensation Contributions
Total Cost of Group Group Term Plan That Under a
Field Qualified Term Life Life Fails to Governmental
Name Adoption Insurance Insurance Satisfy Section
Expenses Over $50,000 Over $50,000 Section 409A Blank 457(b) Plan
Position 70-84 85-99 100-114 115-129 130-144 145-159
Length 15 15 15 15 15 15
Total
Aggregate
Deferrals
Under Section
Total 83(i)
Income from Elections as Total Total Total
Qualified of the Close Wages Commissions Allowances
Field Equity Grants of the Subject to Subject to Subject to
Name Under Calendar Puerto Rico Puerto Rico Puerto Rico
Section 83(i) Year Blank Tax Tax Tax
Position 160-174 175-189 190-354 355-369 370-384 385-399
Length 15 15 165 15 15 15
Total
Total Wages,
Tips and
Other
Compensation Total
Subject to Virgin
Virgin Islands,
Islands, Guam,
Total Wages, Guam, American
Commissions, American Samoa or
Total Tips and Total Samoa or Northern
Tips Allowances Total Retirement Northern Mariana
Field Subject to Subject to Puerto Rico Fund Annual Mariana Islands
Name Puerto Rico Puerto Rico Tax Contributions Islands Income Tax
Tax Tax Withheld Income Tax Withheld
Position 400-414 415-429 430-444 445-459 460-474 475-489
Length 15 15 15 15 15 15
Field
Name Blank
Position 490-512
Length 23
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Social Security Administration Publication No. 42-007
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RU FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL
OPTIONAL)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RU".
3-9 Total Number of RO 7 Enter the total number of RO (Employee Optional)
Records Records reported since the last RE (Employer) Record.
Right justify and zero fill.
10-24 Total Allocated Tips 15 Enter the total for all RO (Employee Optional) Records
reported since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1983 through the current tax year.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
25-39 Total Uncollected 15 Enter the total for all RO (Employee Optional) Records
Employee Tax on reported since the last RE (Employer) Record.
Tips (Codes A and B)
This field is valid from 1978 through the current tax year.
Right justify and zero fill.
40-54 Total Medical 15 Enter the total for all RO (Employee Optional) Records
Savings Account reported since the last RE (Employer) Record.
(Code R)
Right justify and zero fill.
This field is valid from 1997 through the current tax year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
55-69 Total Simple 15 Enter the total for all RO (Employee Optional) Records
Retirement Account reported since the last RE (Employer) Record.
(Code S)
Right justify and zero fill.
This field is valid from 1997 through the current tax year.
Does not apply to Puerto Rico employees.
70-84 Total Qualified 15 Enter the total for all RO (Employee Optional) Records
Adoption Expenses reported since the last RE (Employer) Record.
(Code T)
Right justify and zero fill.
This field is valid from 1997 through the current tax year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
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Social Security Administration Publication No. 42-007
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RU FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL
OPTIONAL)
RECORD
POSITION
85-99 Total Uncollected 15 Enter the total for all RO (Employee Optional) Records
Social Security or reported since the last RE (Employer) Record.
RRTA Tax on Cost
of Group Term Life Right justify and zero fill.
Insurance Over
$50,000 This field is valid from 2001 through the current tax year.
(Code M)
Does not apply to Puerto Rico employees.
100-114 Total Uncollected 15 Enter the total for all RO (Employee Optional) Records
Medicare Tax on reported since the last RE (Employer) Record.
Cost of Group Term
Life Insurance Over Right justify and zero fill.
$50,000
(Code N) This field is valid from 2001 through the current tax year.
Does not apply to Puerto Rico employees.
115-129 Total Income Under 15 Enter the total for all RO (Employee Optional) Records
a Nonqualified reported since the last RE (Employer) Record.
Deferred
Compensation Plan Right justify and zero fill.
That Fails to Satisfy
Section 409A This field is valid from 2005 through the current tax year.
(Code Z)
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
130-144 Blank 15 Fill with blanks. Reserved for SSA use.
145-159 Total Designated 15 Enter the total for all RO (Employee Optional) Records
Roth Contributions reported since the last RE (Employer) Record.
Under a
Governmental Right justify and zero fill.
Section 457(b) Plan
(Code EE) This field is valid from 2011 through the current tax year.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.
Total Income from 15 Enter the total for all RO (Employee Optional) Records
160-174 Qualified Equity reported since the last RE (Employer) Record.
Grants Under Section
83(i) Right justify and zero fill.
(Code GG)
This field is valid from 2018 through the current tax year.
175-189 Total Aggregate 15 Enter the total for all RO (Employee Optional) Records
Deferrals Under reported since the last RE (Employer) Record.
Section 83(i)
Elections as of the Right justify and zero fill.
Close of the Calendar
Year(Code HH) This field is valid from 2018 through the current tax year.
190-354 Blank 165 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RU FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL
OPTIONAL)
RECORD
POSITION
355-369 Total Wages Subject 15 Enter the total for all RO (Employee Optional) Records
to Puerto Rico Tax reported since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax year.
For Puerto Rico employees only.
370-384 Total Commissions 15 Enter the total for all RO (Employee Optional) Records
Subject to Puerto reported since the last RE (Employer) Record.
Rico Tax
Right justify and zero fill.
This field is valid from 1978 through the current tax year.
For Puerto Rico employees only.
385-399 Total Allowances 15 Enter the total for all RO (Employee Optional) Records
Subject to Puerto reported since the last RE (Employer) Record.
Rico Tax
Right justify and zero fill.
This field is valid from 1998 through the current tax year.
For Puerto Rico employees only.
400-414 Total Tips Subject to 15 Enter the total for all RO (Employee Optional) Records
Puerto Rico Tax reported since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1998 through the current tax year.
For Puerto Rico employees only.
415-429 Total Total Wages, 15 Enter the total for all RO (Employee Optional) Records
Commissions, Tips reported since the last RE (Employer) Record.
and Allowances
Subject to Puerto Right justify and zero fill.
Rico Tax
This field is valid from 1978 through the current tax year.
For Puerto Rico employees only.
430-444 Total Puerto Rico 15 Enter the total for all RO (Employee Optional) Records
Tax Withheld reported since the last RE (Employer) Record.
Right justify and zero fill.
This field is valid from 1978 through the current tax year.
For Puerto Rico employees only.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
RU FIELD NAME LENGTH FIELD SPECIFICATIONS
(TOTAL
OPTIONAL)
RECORD
POSITION
445-459 Total Retirement 15 Enter the total for all RO (Employee Optional) Records
Fund Annual reported since the last RE (Employer) Record.
Contributions
Right justify and zero fill.
This field is valid from 1978 through the current tax year.
For Puerto Rico employees only.
460-474 Total Wages, Tips 15 Enter the total for all RO (Employee Optional) Records
and Other reported since the last RE (Employer) Record.
Compensation
Subject to Virgin Right justify and zero fill.
Islands, Guam,
American Samoa or This field is valid from 1978 through the current tax year.
Northern
Mariana Islands For Virgin Islands, American Samoa, Guam or
Income Tax Northern Mariana Islands employees only.
475-489 Total Virgin Islands, 15 Enter the total for all RO (Employee Optional) Records
Guam, American reported since the last RE (Employer) Record.
Samoa or Northern
Mariana Islands Right justify and zero fill.
Income Tax
Withheld This field is valid from 1978 through the current tax year.
For Virgin Islands, American Samoa, Guam or
Northern Mariana Islands employees only.
490-512 Blank 23 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
4.12 RV (State Total) Record
Field Record Supplemental
Name Identifier Data
Position 1-2 3-512
Length 2 510
RV FIELD NAME LENGTH FIELD SPECIFICATIONS
(STATE
TOTAL)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RV".
3-512 Supplemental Data 510 To be defined by user.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
4.13 RF (Final) Record
Field Record Number of
Name Identifier Blank RW Records Blank
Position 1-2 3-7 8-16 17-512
Length 2 5 9 496
RF FIELD NAME LENGTH SPECIFICATIONS
(FINAL)
RECORD
POSITION
1-2 Record Identifier 2 Constant "RF".
3-7 Blank 5 Fill with blanks. Reserved for SSA use.
8-16 Number of 9 Enter the total number of RW (Employee) Records
RW Records reported on the entire file.
Right justify and zero fill.
17-512 Blank 496 Fill with blanks. Reserved for SSA use.
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Social Security Administration Publication No. 42-007
EFW2 Tax Year 2023 V.3
5.0 USER IDENTIFICATION (USER ID)/PASSWORD REGISTRATION INFORMATION
5.1 Obtaining a BSO User ID/Password
Must I get a BSO User ID before I submit my file?
Yes. Each person in your company who is using BSO should register for his or her own BSO User ID.
Where can I find information about the BSO User ID/Password?
Visit www.socialsecurity.gov/bso/bsowelcome.htm .
- Select the Register button in the “Business Services Online” box.
When is the BSO available?
The BSO is available, including holidays:
• Monday through Friday, 5:00 a.m. to 1:00 a.m., Eastern Time.
• Saturday, 5:00 a.m. to 11:00 p.m., Eastern Time.
• Sunday, 8:00 a.m. to 11:30 p.m., Eastern Time.
How do I get a BSO User ID/Password?
Visit www.socialsecurity.gov/bso/bsowelcome.htm :
- Select the Register button in the “Business Services Online” box.
How do I get a BSO User ID/Password if I am unable to register using the BSO?
Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 5:30 p.m., Eastern Time for assistance.
What information do I have to provide to get a BSO User ID?
• Your name as shown on your Social Security card (first name, middle initial or middle name and
last name)
• Your SSN
• Your date of birth
• Your home street address, city, State, Zip code and country
• Your daytime telephone number
• Your E-Mail address to contact you
• Your fax number (optional)
Note: BSO User ID’s are assigned to and stay with a person. If you leave and go to a different
company, please update your employer information.
What information do I need to request Employer Services?
• The EIN of the company you work for.
• If you are a third-party submitter, you need the EIN of your own company, not the EIN of the
company(s) for which the wage file(s) is/are being submitted.
Note: If you are self-employed with no employees, you do not need to provide an EIN.
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Social Security Administration Publication No. 42-007
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How do you approve my request?
• We match your name, date of birth, and SSN against SSA records. If the information is verified, you
will need to create a password and select and answer security questions that will be used to validate
your identity in case you forget your password.
• You will need to certify that you have read, understand and agree to the user certification of BSO.
• We will assign a BSO User ID.
5.2 Using a User ID/Password
How do I use the BSO User ID I receive?
A BSO User ID can be used as an electronic signature and to use the BSO.
• As an Electronic Signature
− Employer Submitter: You will use the BSO User ID as your signature for the file in the EFW2
format. Insert your BSO User ID into the file in the User Identification field in the RA
(Submitter) Record (positions 12 – 19). This should be the BSO User ID of the person
responsible for the file and attesting to its accuracy. It would generally be the same individual
who would be signing the attestation statement on the Form W-3. You will be attesting that
"under penalties of perjury, you declare that you have examined this file's data and that to the
best of your knowledge and belief, it is true, correct, and complete."
− Third-Party or Payroll Practitioner Submitter: You will use the BSO User ID as your
signature for the file in the User Identification field in the RA (Submitter) Record (positions 12 –
19). This should be the BSO User ID of the person responsible for the file and attesting to its
accuracy. This attestation is based on the information available and assurances provided by the
client. You should include as part of your standard business practices a provision in your
contractual agreement that requires your client to give assurances that the file you are attesting to
is to the best of their knowledge true, correct and complete.
• To use the BSO
− As a designated individual authorized by your company, you will use your BSO User ID to use
the BSO to access various online services. You'll need your BSO User ID and password to
upload files and to check the status of your file. The person uploading the file or checking the
status of the file will use his or her own BSO User ID and password. This does not have to be
the same person whose BSO User ID is inserted in the file as explained above.
How do I use my password?
• You must use the password with the BSO User ID to access the BSO (see Section 7).
• If you try to access BSO and your password has expired, you will be prompted to change your
password.
When may I start using my BSO User ID and password?
Immediately.
How long may I use the BSO User ID?
Indefinitely.
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5.3 Assistance
Whom should I call if I have problems with registration?
Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 5:30 p.m. , Eastern Time or see Appendix A
for additional resources.
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6.0 ACCUWAGE ONLINE
6.1 General
What is AccuWage Online?
AccuWage Online is a free internet application offered by SSA that enables you to check EFW2 (W-2
Wage and Tax Statement) and EFW2C (W-2C Corrected Wage and Tax Statement) formatted wage files
for format correctness before submitting them to SSA.
• In order to use AccuWage Online to test your wage files, you must have a valid BSO User ID and
password with the Employer Services profile.
• You can access AccuWage Online by logging into your BSO account and going to the Employer
Wage Reporting (EWR) application homepage.
When and where can I find AccuWage Online for 2023?
Starting in September 2023, visit www.socialsecurity.gov/employer/accuwage/index.html .
Will AccuWage Online identify all errors in the file?
AccuWage Online is available for testing wage files in the current year EFW2/EFW2C formats.
• AccuWage Online identifies many, but not all, errors.
• AccuWage Online does not verify names and SSNs. Consider using Social Security Number
Verification Service (SSNVS) by visiting www.socialsecurity.gov/employer/ssnvs_handbk.htm .
• The likelihood that SSA will reject the file is greatly reduced, if you correct the errors found by
AccuWage Online.
6.2 Assistance
Whom should I call if I have a problem with AccuWage Online?
• For general assistance, including navigation or results, call Employer Reporting Assistance at
1-800-772-6270 (toll free). For TTY, call 1-800-325-0778 Monday – Friday 7:00 a.m. to
5:30 p.m. Eastern Time.
• If you experience problems running AccuWage Online and need technical assistance, call
1-888-772-2970 (toll free).
• See Appendix A for additional resources and contacts.
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7.0 BUSINESS SERVICES ONLINE (BSO) ELECTRONIC FILE UPLOAD
7.1 General
What is Electronic File Upload?
Electronic File Upload is a feature of the BSO. The BSO is a suite of business services that allows
employers to conduct business with SSA. Electronic File Upload allows you to transmit an electronic
file containing an EFW2 or EFW2C formatted wage file to SSA over the Internet. In order to upload a
file to SSA, you need to access the BSO.
7.2 Accessing the BSO
Who can use BSO?
Anyone with access to the Internet.
Do I have to register to use BSO?
Yes. See Section 5 for registration information.
Is there a charge to use BSO?
No, except for charges from your Internet service provider.
How do I connect to BSO?
Visit www.socialsecurity.gov/bso/bsowelcome.htm .
How do I log in to BSO?
You will be prompted to enter your BSO User ID and password.
7.3 Data Requirements
What are the data requirements for uploaded files?
• Data must be recorded in the ASCII-1 character set (see Appendix D).
• Any file name may be used. However, please ensure that the file is in text format. The file can be
zipped.
• Scan the file for viruses before submitting it to SSA.
• We encourage you to file combined reports to avoid creating a separate file for each employer.
Review Appendix C, examples 2, 4, 6, 8, 10 and 12, to see how multiple employers can be combined
into one file.
• We prefer files with record delimiters (CR - Carriage Return followed by LF -Line Feed). Please
follow these guidelines for including carriage return/line feeds at the end of each record:
− Each record delimiter must consist of a carriage return/line feed (CR/LF) and placed immediately
following position 512. Typically, this is accomplished by pressing the “Enter” key at the end of
each record (i.e., after position 512).
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− The ASCII-1 hexadecimal value for the carriage return character is 0D (zero and letter D); the
ASCII-1 hexadecimal value for the line feed is 0A (zero and letter A). The ASCII-1 decimal
values for the two characters are 13 and 10, respectively.
− Each record should be followed immediately by a single record delimiter.
− Do not place a record delimiter before the first record of the file.
− Do not place record delimiters after a field within a record.
• The file should contain only one submission, beginning with an RA (Submitter) Record and ending
with an RF (Final) Record.
• The record length must be exactly 512 bytes.
May I compress the file?
• Yes. We recommend this. It will reduce your transmission time.
• Do not compress more than one data file together.
What compression software may I use?
You may use any compression software that will compress your files in .ZIP format.
Can I compress multiple data files in a single .ZIP file?
• No. SSA will not process multiple data files in a .ZIP file. Please refer to Appendix C (Record
Sequencing Examples) for adding multiple reports in one wage file.
• Please use AccuWage Online to ensure that your wage file can be processed.
When may I upload my files using BSO?
You may submit files all year. However, initial files received after January 31, 2023 are considered
"late" by IRS.
7.4 Additional Information
How can I receive additional information on BSO?
• To view or print the handbook:
− Visit www.socialsecurity.gov/employer/bsohbnew.htm .
• Refer to the Employer W-2 Filing Instructions & Information Page for links such as Frequently
Asked Questions.
7.5 Assistance
Whom should I contact if I have problems using BSO?
• Call 1-888-772-2970 Monday through Friday, 8:30 a.m. to 4:00 p.m., Eastern Time, or
• Send an E-Mail message to bso.support@ssa.gov .
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8.0 ELECTRONIC DATA TRANSFER (EDT) FILING
8.1 General
What is EDT?
An EDT system connects SSA's National Service Center with various States, Federal agencies and SSA
sites via a dedicated telecommunication line.
Who can use EDT filing?
Federal and State agencies.
8.2 Data Requirements
What are the data requirements for EDT files?
• Files must be named in accordance with the specifications provided in the EDT Guide, which is
available at www.socialsecurity.gov/employer .
− Select Electronic Data Transfer Guide under Publications & Forms.
Note: Failure to comply with these naming conventions could result in a serious processing error or
delay.
• Data must be in the unpacked mode.
• We prefer data recorded in EBCDIC, but will accept ASCII.
• Each physical record (a block of logical records) must be a uniform length of 512 characters.
• Physical records must not be prefixed by block descriptor words.
• The blocking factor must not exceed 45. We prefer 45 logical records per block.
• The block size must be a multiple of 512 characters and must not exceed 23,040 characters.
• Choose the option in your system which permits you to designate record length and block size.
• Be sure to remove line feeds, carriage returns and all other record delimiters from your records.
• Do not use any internal labels.
May I compress the file I send you through EDT?
No.
8.3 Assistance
Whom should I call if I have questions about EDT?
• Call 1-888-772-2970 Monday through Friday, 8:30 a.m. to 4:00 p.m., Eastern Time, or send an
E-Mail to edt@ssa.gov .
• See Appendix A for additional resources and contacts.
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9.0 APPENDIX A - RESOURCES
If you have questions or need assistance, use one of the links below:
faq.socialsecurity.gov/en-US/topic/?id=CAT-01150
A repository of frequently asked questions (FAQ) for employer wage reporting. Use the
search feature to find answers to common questions and issues.
www.socialsecurity.gov/bso/bsowelcome.htm
SSA’s Business Services Online (BSO) home page: Use to log in or register for BSO services.
Provides links to other useful information.
www.socialsecurity.gov/employer
SSA’s Employer W-2 Filing Instructions & Information: Provides links to various
publications and resources for employer wage reporting.
www.socialsecurity.gov/employer/accuwage/index.html
SSA’s AccuWage Online website: Access the tool via the Employer Wage Reporting
webpage in order to check the formatting of your submission.
www.irs.gov/formspubs/index.html
IRS forms and publications page: A resource of IRS forms or instructions available for
download.
www.socialsecurity.gov/employer/bsohbnew.htm
SSA’s BSO User Handbook: A user guide that describes internet services that are available for
wage reporting.
www.socialsecurity.gov/employer/bsotut.htm
SSA’s BSO tutorial: Learn how to use the BSO to submit wage files.
www.socialsecurity.gov/employer/EDTGuide.doc
SSA’s Electronic Data Transfer (EDT) Guide: A guide on how to file a wage file using EDT.
www.nactp.org
National Association of Computerized Tax Processors (NACTP) website: Membership to
NACTP and useful links and information for the wage reporting community.
www.irs.gov/taxtopics/tc803.html
The IRS website for Waivers and Extensions via the Filing Information Returns Electronically
(FIRE) system and additional information.
www.socialsecurity.gov/employer/empcontacts.htm
SSA’s Customer Support: If the above links did not answer your question(s), use the contact
information listed for additional help.
www.irs.gov/businesses/small-businesses-self-employed/state-links-1
The IRS website for State contact information for small businesses to find information on
doing business in a State, taxation, links for employers and more.
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Depending on your location, call one of the telephone numbers listed below for help with Social
Security wage reporting. Most are of the telephone numbers listed are not toll-free telephone numbers.
Note: For tax questions or questions about tax forms, contact IRS at www.irs.gov or by phone at
(866) 455-7438. For questions concerning the use of the RS (State) Record, contact your State
Revenue Agency.
9.1 Social Security Wage Reporting Contacts
CALLS FROM TELEPHONE LOCATION
Alabama (404) 562-1305 Atlanta, GA
Alaska (206) 615-2133 Seattle, WA
American Samoa (510) 970-8247 San Francisco, CA
Arizona (510) 970-8247 San Francisco, CA
Arkansas (214) 767-1528 Dallas, TX
California (510) 970-8247 San Francisco, CA
Colorado (206) 615-2133 Denver, CO
Connecticut (617) 565-2895 Boston, MA
Delaware (212) 264-4402 Philadelphia, PA
District of Columbia (212) 264-4402 Philadelphia, PA
Florida (404) 562-1305 Atlanta, GA
Georgia (404) 562-1305 Atlanta, GA
Guam (510) 970-8247 San Francisco, CA
Hawaii (510) 970-8247 San Francisco, CA
Idaho (206) 615-2133 Seattle, WA
Illinois (866) 530-7818 Chicago, IL
ext 10854
Indiana (866) 530-7818 Chicago, IL
ext 10854
Iowa (816) 936-5839 Kansas City, MO
Kansas (816) 936-5839 Kansas City, MO
Kentucky (404) 562-1315 Atlanta, GA
Louisiana (214) 767-1528 Dallas, TX
Maine (617) 565-2895 Boston, MA
Maryland (212) 264-4402 Philadelphia, PA
Massachusetts (617) 565-2895 Boston, MA
Michigan (866) 530-7818 Chicago, IL
ext 10854
Minnesota (866) 530-7818 Chicago, IL
ext 10854
Mississippi (404) 562-1305 Atlanta, GA
Missouri (816) 936-5839 Kansas City, MO
Montana (206) 615-2133 Denver, CO
Nebraska (816) 936-5839 Kansas City, MO
Nevada (510) 970-8247 San Francisco, CA
New Hampshire (617) 565-2895 Boston, MA
New Jersey (212) 264-4402 New York, NY
New Mexico (214) 767-1528 Dallas, TX
New York (212) 264-4402 New York, NY
North Carolina (404) 562-1305 Atlanta, GA
North Dakota (206) 615-2133 Denver, CO
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CALLS FROM TELEPHONE LOCATION
Northern Mariana (510) 970-8247 San Francisco, CA
Islands
Ohio (866) 530-7818 Chicago, IL
ext 10854
Oklahoma (214) 767-1528 Dallas, TX
Oregon (206) 615-2133 Seattle, WA
Pennsylvania (212) 264-4402 Philadelphia, PA
Puerto Rico (212) 264-4402 New York, NY
Rhode Island (617) 565-2895 Boston, MA
South Carolina (404) 562-1305 Atlanta, GA
South Dakota (206) 615-2133 Denver, CO
Tennessee (404) 562-1305 Atlanta, GA
Texas (214) 767-1528 Dallas, TX
Utah (206) 615-2133 Denver, CO
Vermont (617) 565-2895 Boston, MA
Virgin Islands (212) 264-4402 New York, NY
Virginia (212) 264-4402 Philadelphia, PA
Washington (206) 615-2133 Seattle, WA
West Virginia (212) 264-4402 Philadelphia, PA
Wisconsin (866) 530-7818 Chicago, IL
ext 10854
Wyoming (206) 615-2133 Denver, CO
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10.0 APPENDIX B – CORRECTABLE EFW2 FIELDS THROUGH AN EFW2C FILE
If any of the following records contain incorrect information, it is not necessary to correct them by filing
an EFW2C correction.
• RA (Submitter) Record
• RS (State) Record
• RT (Total) Record
• RU (Total Optional) Record
• RV (State Total) Record
• RF (Final) Record
The table below identifies the RE (Employer), RW (Employee) and RO (Employee Optional) Record
fields in the EFW2 that can be corrected with an EFW2C file. For more information on EFW2 fields,
see Section 4.0: Record Specifications. For more information on correctable fields, refer to the EFW2C
publication.
10.1 RE (Employer) Record
RE FIELD NAME LENGTH CORRECTABLE?
(EMPLOYER)
RECORD
POSITION
1-2 Record Identifier 2 Not Applicable
3-6 Tax Year 4 Yes
(A tax year change requires two corrections; a decrease for
the incorrect tax year and an increase for the correct tax
year). Please see Section 2.3 of the EFW2C publication for
additional information.
7 Agent Indicator Code 1 No
8-16 Employer /Agent 9 Yes
Identification (An EIN change requires two corrections; a decrease for the
Number (EIN) incorrect EIN and an increase for the correct EIN). Please
see Section 2.3 of the EFW2C publication for additional
information.
17-25 Agent for EIN 9 No
26 Terminating 1 No
Business Indicator
27-30 Establishment 4 Yes
Number (Although this field can be corrected, a W-3c along with a
W-2c(s) must be present. A W-3c alone will not correct this
field.)
31-39 Other EIN 9 No
40-96 Employer Name 57 No
97-118 Location Address 22 No
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RE FIELD NAME LENGTH CORRECTABLE?
(EMPLOYER)
RECORD
POSITION
119-140 Delivery Address 22 No
141-162 City 22 No
163-164 State Abbreviation 2 No
165-169 ZIP Code 5 No
170-173 ZIP Code Extension 4 No
174 Kind of Employer 1 Yes
(Although this field can be corrected, a W-3c along with a
W-2c(s) must be present. A W-3c alone will not correct this
field.)
Does not apply to Puerto Rico employees.
175-178 Blank 4 Not Applicable
179-201 Foreign 23 No
State/Province
202-216 Foreign Postal Code 15 No
217-218 Country Code 2 No
219 Employment Code 1 Yes
(An employment Code change requires two corrections; a
decrease for the incorrect Employment Code and an increase
for the correct Employment Code.) Please see Section 2.3
of the EFW2C publication for additional information.
220 Tax Jurisdiction 1 No
Code
221 Third-Party Sick Pay 1 Yes
Indicator (Although this field can be corrected, a W-3c along with a
W-2c(s) must be present. A W-3c alone will not correct this
field.)
222-248 Employer Contact 27 No
Name
249-263 Employer Contact 15 No
Phone Number
264-268 Employer Contact 5 No
Phone Extension
269-278 Employer Contact 10 No
Fax Number
279-318 Employer Contact 40 No
E-Mail/Internet
319-512 Blank 194 Not Applicable
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10.2 RW (Employee) Record
For additional reporting requirements, refer to Section 4.7 RW (Employee) Record.
RW FIELD NAME LENGTH CORRECTABLE?
(EMPLOYEE)
RECORD
POSITION
1-2 Record Identifier 2 Not Applicable
3-11 Social Security Number (SSN) 9 Yes
12-26 Employee First Name 15 Yes
27-41 Employee Middle Name or Initial 15 Yes
42-61 Employee Last Name 20 Yes
62-65 Suffix 4 No
66-87 Location Address 22 No
88-109 Delivery Address 22 No
110-131 City 22 No
132-133 State Abbreviation 2 No
134-138 ZIP Code 5 No
139-142 ZIP Code Extension 4 No
143-147 Blank 5 Not Applicable
148-170 Foreign State/Province 23 No
171-185 Foreign Postal Code 15 No
186-187 Country Code 2 No
188-198 Wages, Tips and Other Compensation 11 Yes
Does not apply to Puerto
Rico, Virgin Islands,
American Samoa, Guam or
Northern Mariana Islands
employees.
199-209 Federal Income Tax Withheld 11 Yes
Does not apply to Puerto
Rico, Virgin Islands,
American Samoa, Guam or
Northern Mariana Islands
employees.
210-220 Social Security Wages 11 Yes
221-231 Social Security Tax Withheld 11 Yes
232-242 Medicare Wages and Tips 11 Yes
243-253 Medicare Tax Withheld 11 Yes
254-264 Social Security Tips 11 Yes
265-275 Blank 11 Not Applicable
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RW FIELD NAME LENGTH CORRECTABLE?
(EMPLOYEE)
RECORD
POSITION
276-286 Dependent Care Benefits 11 Yes
Does not apply to Puerto
Rico, Virgin Islands,
American Samoa, Guam or
Northern Mariana Islands
employees.
287-297 Deferred Compensation Contributions to 11 Yes
Section 401(k) Does not apply to Puerto Rico
employees.
298-308 Deferred Compensation Contributions to 11 Yes
Section 403(b) Does not apply to Puerto Rico
employees.
309-319 Deferred Compensation Contributions to 11 Yes
Section 408(k)(6) Does not apply to Puerto Rico
employees.
320-330 Deferred Compensation Contributions to 11 Yes
Section 457(b) Does not apply to Puerto Rico
employees.
331-341 Deferred Compensation Contributions to 11 Yes
Section 501(c)(18)(D) Does not apply to Puerto Rico
employees.
342-352 Blank 11 Not Applicable
353-363 Nonqualified Plan Section 457 Distributions or 11 Yes
Contributions Does not apply to Puerto Rico
employees.
364-374 Employer Contributions to a Health Savings 11 Yes
Account Does not apply to Puerto Rico
or Northern Mariana Islands
employees.
375-385 Nonqualified Plan Not Section 457 11 Yes
Distributions or Contributions Does not apply to Puerto Rico
employees.
386-396 Nontaxable Combat Pay 11 Yes
Does not apply to Puerto Rico
or Northern Mariana Islands
employees.
397-407 Blank 11 Not Applicable
408-418 Employer Cost of Premiums for Group Term 11 Yes
Life Insurance Over $50,000 Does not apply to Puerto Rico
employees.
419-429 Income from the Exercise of Nonstatutory 11 Yes
Stock Options Does not apply to Puerto Rico
employees.
430-440 Deferrals Under a Section 409A Nonqualified 11 Yes
Deferred Compensation Plan Does not apply to Puerto Rico
or Northern Mariana Islands
employees.
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RW FIELD NAME LENGTH CORRECTABLE?
(EMPLOYEE)
RECORD
POSITION
441-451 Designated Roth Contributions to a Section 11 Yes
401(k) Plan Does not apply to Puerto Rico
employees.
452-462 Designated Roth Contributions Under a 11 Yes
Section 403(b) Salary Reduction Agreement Does not apply to Puerto Rico
employees.
463-473 Cost of Employer-Sponsored Health Coverage 11 Yes
Does not apply to Puerto Rico
or Northern Mariana Islands
employees.
474-484 Permitted Benefits Under a Qualified Small 11 Yes
Employer Health Reimbursement
Arrangement
485 Blank 1 Not Applicable
486 Statutory Employee Indicator 1 Yes
487 Blank 1 Not Applicable
488 Retirement Plan Indicator 1 Yes
489 Third-Party Sick Pay Indicator 1 Yes
490-512 Blank 23 Not Applicable
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10.3 RO (Employee Optional) Record
RO FIELD NAME LENGTH CORRECTABLE?
(EMPLOYEE
OPTIONAL)
RECORD
POSITION
1-2 Record Identifier 2 Not Applicable
3-11 Blank 9 Not Applicable
12-22 Allocated Tips 11 Yes
Does not apply to Puerto Rico, Virgin
Islands, American Samoa, Guam or
Northern Mariana Islands employees.
23-33 Uncollected Employee Tax on Tips 11 Yes
34-44 Medical Savings Account 11 Yes
Does not apply to Puerto Rico or
Northern Mariana Islands employees.
45-55 Simple Retirement Account 11 Yes
Does not apply to Puerto Rico
employees.
56-66 Qualified Adoption Expenses 11 Yes
Does not apply to Puerto Rico or
Northern Mariana Islands employees.
67-77 Uncollected Social Security or RRTA 11 Yes
Tax on Cost of Group Term Life Does not apply to Puerto Rico
Insurance Over $50,000 employees.
78-88 Uncollected Medicare Tax on Cost of 11 Yes
Group Term Life Insurance Over Does not apply to Puerto Rico
$50,000 employees.
89-99 Income Under a Nonqualified 11 Yes
Deferred Compensation Plan That Does not apply to Puerto Rico or
Fails to Satisfy Section 409A Northern Mariana Islands employees.
100-110 Blank 11 Not Applicable
111-121 Designated Roth Contributions Under 11 Yes
a Governmental Section 457(b) Plan Does not apply to Puerto Rico or
Northern Mariana Islands employees.
122-132 Income from Qualified Equity Grants 11 Yes
Under Section 83(i)
133-143 Aggregate Deferrals Under Section 11 Yes
83(i) Elections as of the Close of the
Calendar Year
144-274 Blank 131 Not Applicable
275-285 Wages Subject to Puerto Rico Tax 11 No
Applies to Puerto Rico employees
only.
286-296 Commissions Subject to Puerto Rico 11 No
Tax Applies to Puerto Rico employees
only.
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RO FIELD NAME LENGTH CORRECTABLE?
(EMPLOYEE
OPTIONAL)
RECORD
POSITION
297-307 Allowances Subject to Puerto Rico 11 No
Tax Applies to Puerto Rico employees
only.
308-318 Tips Subject to Puerto Rico Tax 11 No
Applies to Puerto Rico employees
only.
319-329 Total Wages, Commissions, Tips and 11 No
Allowances Subject to Puerto Rico Applies to Puerto Rico employees
Tax only.
330-340 Puerto Rico Tax Withheld 11 No
Applies to Puerto Rico employees
only.
341-351 Retirement Fund Annual 11 No
Contributions Applies to Puerto Rico employees
only.
352-362 Blank 11 Not Applicable
363-373 Total Wages, Tips and Other 11 No
Compensation Subject to Virgin Applies to Virgin Islands, American
Islands, Guam, American Samoa or Samoa, Guam or Northern Mariana
Northern Mariana Islands Income Tax Islands employees only.
374-384 Virgin Islands, Guam, American 11 No
Samoa or Northern Mariana Islands Applies to Virgin Islands, American
Income Tax Withheld Samoa, Guam or Northern Mariana
Islands employees only.
385-512 Blank 128 Not Applicable
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11.0 APPENDIX C – RECORD SEQUENCING EXAMPLES
Each example makes use of only a small number of employees and employers. Actual EFW2 files may
contain many more employees and employers than these examples.
11.1 Record Sequencing Examples
EXAMPLE 1 EXAMPLE 2 EXAMPLE 3
Submitter with 10 employees Submitter with 3 employers Submitter with 1 employer with
(no RO (Employee Optional) or (no RO (Employee Optional) or two types of employment
RU (Total Optional) Records) RU (Total Optional) Records) (no RO (Employee Optional) or
RU (Total Optional) Records)
RA (ACE TRUCKERS) RA (DATA SERVICE) RA (COUNTY PAYROLL)
RE (Ace Truckers) RE (Best Pizza) RE (Orange County – MQGE)
RW RW RW
RW RT RW
RW RE (Construction Co) RW
RW RW RT
RW RW RE (Orange County Non-MQGE)
RW RW RW
RW RT RW
RW RE (Ridge Rock & Gravel) RT
RW RW RF
RW RW
RT RT
RF RF
EXAMPLE 4 EXAMPLE 5 EXAMPLE 6
Submitter with 3 employers with Submitter with 4 employees Submitter with 3 employers
establishment reporting (with RO (Employee Optional) (with RO (Employee Optional)
(no RO (Employee Optional) or and RU (Total Optional) Records) and RU (Total Optional) Records)
RU (Total Optional) Records)
RA (PAYROLL SVCS INC.) RA (ACE TRUCKERS) RA (DATA SERVICES)
RE (Smith Candies) RE (Ace Truckers) RE (Better Pizza)
RW RW RW
RW RO RO
RT RW RW
RE (Paper Co-Salaried) RO RT
RW RW RU
RT RO RE (City Const Co.)
RE (Paper Co – Hourly) RW RW
RW RO RO
RW RT RW
RT RU RO
RF RF RT
RU
RE (Ridge Gravel)
RW
RO
RT
RU
RF
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EXAMPLE 7 EXAMPLE 8 EXAMPLE 9
Submitter with 1 employer with Submitter with 3 employers Submitter with 2 employees
two types of employment with establishment reporting (with RO (Employee Optional), RS
(with RO (Employee Optional) and (with RO (Employee Optional) and (State), RU (Total Optional) and
RU (Total Optional) Records) RU (Total Optional) Records) RV (State Total) Records)
RA (COUNTY PAYROLL) RA (PAYROLL SVCS INC.) RA (ACE TRUCKERS)
RE (Orange County - MQGE) RE (Smith Candies) RE (Ace Truckers)
RW RW RW
RO RO RO
RT RT RS
RU RU RW
RE (Orange County – Non- RE (Paper Co – Salaried) RO
MQGE) RW RS
RW RO RT
RO RW RU
RW RO RV
RO RT RF
RW RU
RO RE (Paper Co – Hourly)
RT RW
RU RO
RF RT
RU
RF
EXAMPLE 10 EXAMPLE 11 See additional examples
Submitter with 2 employers Submitter with 1 employer with on the
(with RO (Employee Optional), RS two types of employment following page
(State), RU (Total Optional) and (with RO (Employee Optional), RS
RV (State Total) Records) (State), RU (Total Optional) and
RV (State Total) Records)
RA (DATA SERVICES) RA (COUNTY PAYROLL)
RE (Betty’s Pizza) RE (County Water – MQGE)
RW RW
RO RO
RS RS
RT RT
RU RU
RV RV
RE (Ridge Rock) RE (County Water - Non-MQGE)
RW RW
RO RO
RS RS
RT RT
RU RU
RV RV
RF RF
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EXAMPLE 12 EXAMPLE 13
Submitter with 3 employers and Submitter with Puerto Rico
establishment reporting employees and stateside employees
(with RO (Employee Optional), RS
(State), RU (Total Optional) and
RV (State Total) Records)
RA (PAYROLL SVCS INC.) RA (T-SHIRTS GALORE)
RE (Smith Candies) RE (Tax Jurisdiction “P”)
RW RW for Puerto Rico employee
RO RO for Puerto Rico employee
RS RW for Puerto Rico employee
RT RO for Puerto Rico employee
RU RT
RV RU
RE (Paper Co – Salaried) RE (Tax Jurisdiction “Blank”)
RW RW for stateside employee
RO RW for stateside employee
RS RW for stateside employee
RT RT
RU RF
RV
RE (Business Paper Co – Hourly)
RW
RO
RS
RT
RU
RV
RF
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12.0 APPENDIX D – ACCEPTABLE CHARACTER SETS
The following charts contain the character sets that we can either directly read or translate. The
translations are shown character for character, i.e., unpacked. The charts do not show every character
for each character set, just the most commonly used characters.
12.1 Examples of Commonly Used Characters
*See note below for allowable keyboard characters.
EBCDIC ASCII-1 ASCII-2
(For EDT only)
Hexadecimal Decimal Hexadecimal Decimal Hexadecimal Decimal
Character Value Value Character Value Value Character Value Value
+0 C0 192 0 30 48 0 B0 176
A C1 193 1 31 49 1 B1 177
B C2 194 2 32 50 2 B2 178
C C3 195 3 33 51 3 B3 179
D C4 196 4 34 52 4 B4 180
E C5 197 5 35 53 5 B5 181
F C6 198 6 36 54 6 B6 182
G C7 199 7 37 55 7 B7 183
H C8 200 8 38 56 8 B8 184
I C9 201 9 39 57 9 B9 185
J D1 209 A 41 65 A C1 193
K D2 210 B 42 66 B C2 194
L D3 211 C 43 67 C C3 195
M D4 212 D 44 68 D C4 196
N D5 213 E 45 69 E C5 197
O D6 214 F 46 70 F C6 198
P D7 215 G 47 71 G C7 199
Q D8 216 H 48 72 H C8 200
R D9 217 I 49 73 I C9 201
S E2 226 J 4A 74 J CA 202
T E3 227 K 4B 75 K CB 203
U E4 228 L 4C 76 L CC 204
V E5 229 M 4D 77 M CD 205
W E6 230 N 4E 78 N CE 206
X E7 231 O 4F 79 O CF 207
Y E8 232 P 50 80 P D0 208
Z E9 233 Q 51 81 Q D1 209
0 F0 240 R 52 82 R D2 210
1 F1 241 S 53 83 S D3 211
2 F2 242 T 54 84 T D4 212
3 F3 243 U 55 85 U D5 213
4 F4 244 V 56 86 V D6 214
5 F5 245 W 57 87 W D7 215
6 F6 246 X 58 88 X D8 216
7 F7 247 Y 59 89 Y D9 217
8 F8 248 Z 5A 90 Z DA 218
9 F9 249 Blank 20 32 Blank A0 160
Blank 40 64 Apostrophe 27 39 Apostrophe A7 167
Hyphen 60 96 Hyphen 2D 45 Hyphen AD 173
Apostrophe 7D 125
*Note: Do not include any character that cannot be produced by the keyboard. Examples of allowable
characters include: ~!@#$%^&*()_+{}|:"<>?`-=[]\;',./). Including any other characters may cause
SSA to be unable to process your file.
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13.0 APPENDIX E – PAPER FORM W-3/W-2 BOXES AND EFW2 FORMAT FIELDS CROSS
REFERENCE
Use this guide to locate the EFW2 record, field name and position(s) to report data required in IRS’
Publication “General Instructions for Forms W-2 and W-3”. To obtain the IRS instructions, visit the
IRS website at www.irs.gov/pub/irs-pdf/iw2w3.pdf . Information that is required on the paper form but
not in the EFW2 report is shown as “Not a required EFW2 field” or “Does not relate to an EFW2 field.”
13.1 Paper Form W-3 and EFW2 Format Cross Reference Chart
PAPER FORM W-3 BOX EFW2 FILE RECORD/FIELD/POSITION
a. Control number Does not relate to an EFW2 field
b. Kind of Payer RE Record /Employment Code /219
• 941 • R = Regular (all others) (Form 941)
• Military • M = Military (Form 941)
• 943 • A = Agriculture (Form 943)
• 944 • F = Regular (Form 944)
• CT-1 • X = Railroad (CT-1)
• Hshld. Emp. • H = Household (Schedule H)
• Medicare govt. emp. • Q = Medicare Qualified Government Employment
(Form 941)
---------------------------------------------------------------------------
-----------------------------------------
RE Record /Kind of Employer /174
Kind of Employer
• None apply • N = None apply
• 501c non-govt • T = 501c non-govt (Tax Exempt Employer)
• State/local non-501c • S = State/local non-501c (State and Local Governmental Employer)
• State/local 501c • Y = State/local 501c (State and Local Tax Exempt Employer)
• Federal govt • F = Fedal govt (Federal Government)
----------------------------------------- ---------------------------------------------------------------------------
Third-party sick pay RE Record /Third-Party Sick Pay Indicator/221
c Total number of Forms W-2 RT Record /Number of RW Records/3-9
d Establishment number RE Record /Establishment Number/27-30
e Employer identification number RE Record /Employer/Agent EIN/8-16
(EIN)
f Employer’s name RE Record /Employer Name/40-96
g Employer’s address and ZIP code RE Record /Location Address/97-118
RE Record /Delivery Address/119-140
RE Record /City/141-162
RE Record /State Abbreviation/163-164
RE Record /Zip Code/165-169
RE Record /ZIP Code Extension/170-173
RE Record /Foreign State/Province/179-201
RE Record /Foreign Postal Code/202-216
RE Record /Country Code/217-218
h Other EIN used this year RE Record /Other EIN/31-39
1 Wages, tips, other compensation RT Record /Wages, Tips and Other Compensation/10-24
2 Federal income tax withheld RT Record /Federal Income Tax Withheld/25-39
3 Social security wages RT Record /Social Security Wages/40-54
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PAPER FORM W-3 BOX EFW2 FILE RECORD/FIELD/POSITION
4 Social security tax withheld RT Record /Social Security Tax Withheld/55-69
5 Medicare wages and tips RT Record /Medicare Wages and Tips/70-84
6 Medicare tax withheld RT Record /Medicare Tax Withheld/85-99
7 Social security tips RT Record /Social Security Tips/100-114
8 Allocated tips RU Record /Allocated Tips/10-24
9
10 Dependent care benefits RT Record /Dependent Care Benefits/130-144
11 Nonqualified plans Sum of EFW2 RT Record fields:
• Nonqualified Plan Section 457 and
• Nonqualified Plan Not Section 457
12a Deferred compensation Sum of EFW2 RT/RU Record fields:
• Deferred Compensation Contributions to Section 401(k)
(Code D)
• Deferred Compensation Contributions to Section 403(b)
(Code E)
• Deferred Compensation Contributions to Section 408(k)(6)
(Code F)
• Deferred Compensation Contributions to Section 457(b)
(Code G)
• Deferred Compensation Contributions to Section 501(c)(18)(D)
(Code H)
• Simple Retirement Account (Code S)
• Deferrals Under a Section 409A Nonqualified Deferred
• Compensation Plan (Code Y)
• Designated Roth Contributions Under a Section 401(k) Plan
(Code AA )
• Designated Roth Contributions Under a Section 403(b) Plan
Salary Reduction Agreement (Code BB)
and
• Designated Roth Contributions Under a Governmental Section
457(b) Plan (Code EE)
12b
13 For third-party sick pay use only Does not relate to an EFW2 field
14 Income tax withheld by payer of RT Record /Income Tax Withheld by Third-Party Payer/
third-party sick pay 325-339
15 State/Employer’s state ID Not a required EFW2 field; may be used in an RS Record for State
number filing
16 State wages, tips, etc. Not a required EFW2 field; may be used in an RS Record for State
filing
17 State income tax Not a required EFW2 field; may be used in an RS Record for State
filing
18 Local wages, tips, etc. Not a required EFW2 field; may be used in an RS Record for State
filing
19 Local income tax Does not relate to an EFW2 field
Employer’s contact person RE Record /Employers Contact Name/222-248
Employer’s telephone number RE Record / Employers Contact Phone Number/249-263
Employer’s email address RE Record / Employers Contact E-Mail/Internet 279-318
Employer’s fax number RE Record / Employers Contact Fax Number/269-278
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13.2 Paper Form W-2 and EFW2 Format Cross Reference Chart
PAPER FORM W-2 BOX EFW2 FILE RECORD/FIELD/POSITION
a Employee’s social security number RW Record /Social Security Number (SSN)/3-11
b Employer identification number RE Record /Employer/Agent EIN/8-16
(EIN)
c Employer’s name, address, and ZIP RE Record /Employer Name/40-96
code RE Record /Location Address/97-118
RE Record /Delivery Address/119-140
RE Record /City/141-162
RE Record /State Abbreviation/163-164
RE Record /ZIP Code/165-169
RE Record /ZIP Code Extension/170-173
RE Record /Foreign State/Province/179-201
RE Record /Foreign Postal Code/202-216
RE Record /Country Code/217-218
d Control number Does not relate to an EFW2 field
e Employee’s first name and initial RW Record /Employee First Name/12-26
Last name RW Record /Employee Middle Name or Initial/27-41
Suff. RW Record /Employee Last Name/42-61
RW Record /Suffix/62-65
f Employee’s address and ZIP code RW Record /Location Address/66-87
RW Record /Delivery Address/88-109
RW Record /City/110-131
RW Record /State Abbreviation/132-133
RW Record /ZIP Code/134-138
RW Record /ZIP Code Extension/139-142
RW Record /Foreign State/Province/148-170
RW Record /Foreign Postal Code/171-185
RW Record /Country Code/186-187
1 Wages, tips, other compensation RW Record /Wages, Tips and Other Compensation/188-198
2 Federal income tax withheld RW Record /Federal Income Tax Withheld/199-209
3 Social security wages RW Record /Social Security Wages/210-220
4 Social security tax withheld RW Record /Social Security Tax Withheld/221-231
5 Medicare wages and tips RW Record /Medicare Wages and Tips/232-242
6 Medicare tax withheld RW Record /Medicare Tax Withheld/243-253
7 Social security tips RW Record /Social Security Tips/254-264
8 Allocated tips RO Record /Allocated Tips/12-22
9 Does not relate to an EFW2 field
10 Dependent care benefits RW Record /Dependent Care Benefits/276-286
11 Nonqualified plans RW Record /Nonqualified Plan Section 457 Distributions or
Contributions/353-363
RW Record /Nonqualified Plan Not Section 457 Distributions or
Contributions/375-385
12 See instructions for box 12
Code A: Uncollected social security or RO Record /Uncollected Employee Tax on Tips/23-33
RRTA tax on tips
Code B: Uncollected Medicare tax on RO Record /Uncollected Employee Tax on Tips/23-33
tips
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PAPER FORM W-2 BOX EFW2 FILE RECORD/FIELD/POSITION
Code C: Taxable cost of group-term life RW Record /Employer Cost of Premiums for Group Term Life
insurance over $50,000 Insurance Over $50,000/408-418
Code D: Elective deferrals to a Section RW Record /Deferred Compensation Contributions to Section
401(k) cash or deferred arrangement 401(k)/287-297
Code E: Elective deferrals under a RW Record /Deferred Compensation Contributions to Section
Section 403(b) salary reduction 403(b)/298-308
arrangement
Code F: Elective deferrals under a RW Record /Deferred Compensation Contributions to Section
Section 408(k)(6) salary reduction SEP 408(k)(6)/309-319
Code G: Elective deferrals and RW Record /Deferred Compensation Contributions to Section
employer contributions (including non- 457(b)/320-330
elective deferrals) to a Section 457(b)
deferred compensation plan
Code H: Elective deferrals to a Section RW Record /Deferred Compensation Contributions to Section
501(c)(18)(D) tax-exempt organization 501(c)(18)(D)/331-341
plan
Code J: Nontaxable sick pay Does not relate to an EFW2 field
Code K: 20% excise tax on excess Does not relate to an EFW2 field
golden parachute payments
Code L: Substantiated employee Does not relate to an EFW2 field
business expense reimbursements
Code M: Uncollected social security or RO Record /Uncollected Social Security or RRTA Tax on Cost of
RRTA tax on taxable cost of group-term Group Term Life Insurance Over $50,000/67-77
life insurance over $50,000 (former
employees only)
Code N: Uncollected Medicare tax on RO Record /Uncollected Medicare Tax on Cost of Group Term Life
taxable cost of group-term life insurance Insurance Over $50,000/78-88
over $50,000 (former employees only)
Code P: Excludable moving expense Does not relate to an EFW2 field
reimbursements paid directly to a
member of the U.S. Armed Forces
Code Q: Nontaxable combat pay RW Record /Nontaxable Combat Pay/386-396
Code R: Employer contributions to your RO Record /Medical Savings Account/34-44
Archer MSA
Code S: Employee salary reduction RO Record /Simple Retirement Account/45-55
contributions under a Section 408(p)
SIMPLE
Code T: Adoption benefits RO Record /Qualified Adoption Expenses/56-66
Code V: Income from exercise of RW Record /Income from the Exercise of Nonstatutory Stock
nonstatutory stock option(s) Options/419-429
Code W: Employer contributions to RW Record /Employer Contributions to a Health Savings
your Health Savings Account Account/364-374
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PAPER FORM W-2 BOX EFW2 FILE RECORD/FIELD/POSITION
Code Y: Deferrals under a Section 409A RW Record /Deferrals Under a Section 409A Nonqualified Deferred
nonqualified deferred compensation plan Compensation Plan/430-440
Code Z: Income under a nonqualified RO Record /Income Under a Nonqualified Deferred Compensation
deferred compensation plan that fails to Plan That Fails to Satisfy Section 409A/89-99
satisfy Section 409A
Code AA: Designated Roth RW Record /Designated Roth Contributions to a Section 401(k)
contributions under a Section 401(k) plan Plan/441-451
Code BB: Designated Roth contributions RW Record /Designated Roth Contributions Under a Section 403(b)
under a Section 403(b) salary reduction Salary Reduction Agreement/452-462
agreement
Code CC: HIRE exempt wages and tips Does not relate to an EFW2 field
Code DD: Cost of employer-sponsored RW Record /Cost of Employer-Sponsored Health Coverage/463-473
health coverage
Code EE: Designated Roth contributions RO Record /Designated Roth Contributions Under a Governmental
under a governmental Section 457(b) Section 457(b) Plan/111-121
plan
Code FF: Permitted benefits under a RW Record /Permitted Benefits Under a Qualified Small Employer
qualified small employer health Health Reimbursement Arrangement/474-484
reimbursement arrangement
Code GG: Income from qualified equity RO Record /Income from Qualified Equity Grants Under Section
grants under section 83(i) 83(i)/122-132
Code HH: Aggregate deferrals under RO Record /Aggregate Deferrals Under Section 83(i) Elections as of
section 83(i) elections as of the close of the Close of the Calendar Year/133-143
the calendar year
13 Statutory employee RW Record /Statutory Employee Indicator/486
Retirement plan RW Record /Retirement Plan Indicator/488
Third-party sick pay RW Record /Third-Party Sick Pay Indicator/489
14 Other Does not relate to an EFW2 field
15 State/Employer’s state ID number Not a required EFW2 field; may be used in an RS Record for State
filing
16 State wages, tips, etc. Not a required EFW2 field; may be used in an RS Record for State
filing
17 State income tax Not a required EFW2 field; may be used in an RS Record for State
filing
18 Local wages, tips, etc. Not a required EFW2 field; may be used in an RS Record for State
filing
19 Local income tax Not a required EFW2 field; may be used in an RS Record for State
filing
20 Locality name Does not relate to an EFW2 field
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14.0 APPENDIX F – POSTAL ABBREVIATIONS AND NUMERIC CODES
14.1 U.S. States
NUMERIC NUMERIC
STATE ABBREVIATION CODE* STATE ABBREVIATION CODE *
Alabama AL 01 Montana MT 30
Alaska AK 02 Nebraska NE 31
Arizona AZ 04 Nevada NV 32
Arkansas AR 05 New Hampshire NH 33
California CA 06 New Jersey NJ 34
Colorado CO 08 New Mexico NM 35
Connecticut CT 09 New York NY 36
Delaware DE 10 North Carolina NC 37
District of Columbia DC 11 North Dakota ND 38
Florida FL 12 Ohio OH 39
Georgia GA 13 Oklahoma OK 40
Hawaii HI 15 Oregon OR 41
Idaho ID 16 Pennsylvania PA 42
Illinois IL 17 Rhode Island RI 44
Indiana IN 18 South Carolina SC 45
Iowa IA 19 South Dakota SD 46
Kansas KS 20 Tennessee TN 47
Kentucky KY 21 Texas TX 48
Louisiana LA 22 Utah UT 49
Maine ME 23 Vermont VT 50
Maryland MD 24 Virginia VA 51
Massachusetts MA 25 Washington WA 53
Michigan MI 26 West Virginia WV 54
Minnesota MN 27 Wisconsin WI 55
Mississippi MS 28 Wyoming WY 56
Missouri MO 29
*Use on RS (State) Record only
14.2 U.S. Territories and Possessions and Military Post Offices
MILITARY POST
TERRITORIES AND ABBREVIATION OFFICES ABBREVIATION
POSSESSIONS formerly APO and FPO
American Samoa AS The Pacific AP
Guam GU Canada, Europe, Africa and AE
Middle East
Northern Mariana Islands MP Central and South America AA
Puerto Rico PR
Virgin Islands VI
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15.0 APPENDIX G – COUNTRY CODES
The IRS requires the use of the following country codes, as outlined below.
15.1 Country Code Chart
COUNTRY CODE COUNTRY CODE
Afghanistan AF Chile CI
Akrotiri Sovereign Base Area AX China, People’s Republic of CH
Albania AL Christmas Island (Indian Ocean) KT
Algeria AG Clipperton Island IP
Andorra AN Cocos (Keeling) Islands CK
Angola AO Colombia CO
Anguilla AV Comoros CN
Antarctica AY Congo (Democratic Republic of) CG
Antigua and Barbuda AC Congo (Republic of) CF
Argentina AR Cook Islands CW
Armenia AM Coral Sea Islands Territory CR
Aruba AA Costa Rica CS
Ashmore and Cartier Islands AT Cote d’ivoire (Ivory Coast) IV
Australia AS Croatia HR
Austria AU Cuba CU
Azerbaijan AJ Curacao UC
Bahamas, The BF Cyprus CY
Bahrain BA Czech Republic EZ
Baker Island FQ Denmark DA
Bangladesh BG Dhekelia Sovereign Base Area DX
Barbados BB Djibouti DJ
Bassas da India BS Dominica DO
Belarus BO Dominican Republic DR
Belgium BE Ecuador EC
Belize BH Egypt EG
Benin BN El Salvador ES
Bermuda BD England UK
Bhutan BT Equatorial Guinea EK
Bolivia BL Eritrea ER
Bosnia-Herzegovina BK Estonia EN
Botswana BC Ethiopia ET
Bouvet Island BV Europa Island EU
Brazil BR Falkland Islands (Islas FK
British Indian Ocean Territory IO Malvinas)
Brunei BX Faroe Islands FO
Bulgaria BU Fiji FJ
Burkina Faso UV Finland FI
Burma BM France FR
Burundi BY French Guiana FG
Cambodia CB French Polynesia FP
Cameroon CM French Southern and Antarctic FS
Canada CA Lands
Cape Verde CV Gabon GB
Cayman Islands CJ Gambia, The GA
Central African Republic CT Gaza Strip GZ
Chad CD Georgia GG
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COUNTRY CODE COUNTRY CODE
Germany GM Liechtenstein LS
Ghana GH Lithuania LH
Gibraltar GI Luxembourg LU
Glorioso Islands GO Macau MC
Greece GR Macedonia MK
Greenland GL Madagascar MA
Grenada GJ Malawi MI
Guadeloupe GP Malaysia MY
Guatemala GT Maldives MV
Guernsey GK Mali ML
Guinea GV Malta MT
Guinea-Bissau PU Man, Isle of IM
Guyana GY Marshall Islands RM
Haiti HA Martinique MB
Heard Island and McDonald HM Mauritania MR
Island Mauritius MP
Honduras HO Mayotte MF
Hong Kong HK Mexico MX
Howland Island HQ Micronesia, Federated States of FM
Hungary HU Midway Islands MQ
Iceland IC Moldova MD
India IN Monaco MN
Indonesia ID Mongolia MG
Iran IR Montenegro MJ
Iraq IZ Montserrat MH
Ireland EI Morocco MO
Israel IS Mozambique MZ
Italy IT Namibia WA
Jamaica JM Nauru NR
Jan Mayan JN Navassa Island BQ
Japan JA Nepal NP
Jarvis Island DQ Netherlands NL
Jersey JE New Caledonia NC
Johnston Atoll JQ New Zealand NZ
Jordan JO Nicaragua NU
Juan de Nova Island JU Niger NG
Kazakhstan KZ Nigeria NI
Kenya KE Niue NE
Kingman Reef KQ No Man’s Land NM
Kiribati KR Norfolk Island NF
Korea, Democratic People’s KN Northern Ireland UK
Republic of (North) Norway NO
Korea, Republic of (South) KS Oman MU
Kosovo KV Pakistan PK
Kuwait KU Palau PS
Kyrgyzstan KG Palmyra Atoll LQ
Laos LA Panama PM
Latvia LG Papua New Guinea PP
Lebanon LE Paracel Islands PF
Lesotho LT Paraguay PA
Liberia LI Peru PE
Libya LY Philippines RP
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COUNTRY CODE COUNTRY CODE
Pitcairn Island PC Trinidad and Tobago TD
Poland PL Tromelin Island TE
Portugal PO Tunisia TS
Qatar QA Turkey TU
Reunion RE Turkmenistan TX
Romania RO Turks and Caicos Islands TK
Russia RS Tuvalu TV
Rwanda RW Uganda UG
St Barthelemy TB Ukraine UP
St Helena SH United Arab Emirates AE
St Kitts and Nevis SC United Kingdom UK
St Lucia ST Uruguay UY
St Martin RN Uzbekistan UZ
St Pierre and Miquelon SB Vanuatu NH
St Vincent and the Grenadines VC Vatican City VT
Samoa WS Venezuela VE
San Marino SM Vietnam VM
Sao Tome and Principe TP Virgin Islands (British) VI
Saudi Arabia SA Wake Island WQ
Scotland UK Wales UK
Senegal SG Wallis and Futuna WF
Serbia RI West Bank WE
Seychelles SE Western Sahara WI
Sierra Leone SL Yemen YM
Singapore SN Zambia ZA
Sint Maarten NN Zimbabwe ZI
Slovakia LO Other Countries OC
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia and South SX
Sandwich Islands
South Sudan OD
Spain SP
Spratly Islands PG
Sri Lanka CE
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan TI
Tanzania, United Republic of TZ
Thailand TH
Timor-Leste TT
Togo TO
Tokelau TL
Tonga TN
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16.0 APPENDIX H – MAXIMUM WAGE AND TAX TABLE
SOCIAL SECURITY MEDICARE
Employer Maximum Employee Minimum Employer Maximum Employee
YEAR and Amount of Maximum Household and Amount of Maximum
Employee Taxed Annual Covered Employee Taxed Annual Tax
Tax Rate Earnings Tax Wages Tax Rate Earnings
2023 6.200 % $160,200.00 $9,932.40 $2,600.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2022 6.200 % $147,000.00 $9,114.00 $2,400.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2021 6.200 % $142,800.00 $8,853.60 $2,300.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2020 6.200 % $137,700.00 $8,537.40 $2,200.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2019 6.200 % $132,900.00 $8,239.80 $2,100.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2018 6.200 % $128,400.00 $7,960.80 $2,100.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2017 6.200 % $127,200.00 $7,886.40 $2,000.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2016 6.200 % $118,500.00 $7,347.00 $2,000.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2015 6.200 % $118,500.00 $7,347.00 $1,900.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2014 6.200 % $117,000.00 $7,254.00 $1,900.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2013 6.200 % $113,700.00 $7,049.40 $1,800.00 1.450% No Maximum No Maximum
*0.9% tax increase
in excess of
$200,000
2012 6.200 % $110,100.00 $6,826.20 $1,800.00 1.450% No Maximum No Maximum
Employer
-------- ------------ --------------- -------------- -------------- -------------- ------------------ -------------------
2012 4.200 % $110,100.00 $4,624.20 $1,800.00 1.450% No Maximum No Maximum
Employee
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SOCIAL SECURITY MEDICARE
Employer Maximum Employee Minimum Employer Maximum Employee
YEAR and Amount of Maximum Household and Amount of Maximum
Employee Taxed Annual Covered Employee Taxed Annual Tax
Tax Rate Earnings Tax Wages Tax Rate Earnings
2011 6.200 % $106,800.00 $6,621.60 $1,700.00 1.450% No Maximum No Maximum
Employer
-------- ------------ --------------- -------------- -------------- -------------- ------------------ -------------------
2011 4.200 % $106,800.00 $4,485.60 $1,700.00 1.450% No Maximum No Maximum
Employee
2010 6.200 % $106,800.00 $6,621.60 $1,700.00 1.450% No Maximum No Maximum
2009 6.200 % $106,800.00 $6,621.60 $1,700.00 1.450% No Maximum No Maximum
2008 6.200% $102,000.00 $6,324.00 $1,600.00 1.450% No Maximum No Maximum
2007 6.200% $97,500.00 $6,045.00 $1,500.00 1.450% No Maximum No Maximum
2006 6.200 % $94,200.00 $5,840.40 $1,500.00 1.450% No Maximum No Maximum
2005 6.200 % $90,000.00 $5,580.00 $1,400.00 1.450% No Maximum No Maximum
2004 6.200 % $87,900.00 $5,449.80 $1,400.00 1.450 % No Maximum No Maximum
2003 6.200 % $87,000.00 $5,394.00 $1,400.00 1.450 % No Maximum No Maximum
2002 6.200 % $84,900.00 $5,263.80 $1,300.00 1.450 % No Maximum No Maximum
2001 6.200 % $80,400.00 $4,984.80 $1,300.00 1.450 % No Maximum No Maximum
2000 6.200 % $76,200.00 $4,724.40 $1,200.00 1.450 % No Maximum No Maximum
1999 6.200 % $72,600.00 $4,501.20 $1,100.00 1.450 % No Maximum No Maximum
1998 6.200 % $68,400.00 $4,240.80 $1,100.00 1.450 % No Maximum No Maximum
1997 6.200 % $65,400.00 $4,054.80 $1,000.00 1.450 % No Maximum No Maximum
1996 6.200 % $62,700.00 $3,887.40 $1,000.00 1.450 % No Maximum No Maximum
1995 6.200 % $61,200.00 $3,794.40 $1,000.00 1.450 % No Maximum No Maximum
1994 6.200 % $60,600.00 $3,757.20 -- 1.450 % No Maximum No Maximum
1993 6.200 % $57,600.00 $3,571.20 -- 1.450 % $135,000.00 $1,957.50
1992 6.200 % $55,500.00 $3,441.00 -- 1.450 % $130,200.00 $1,887.90
1991 6.200 % $53,400.00 $3,310.80 -- 1.450 % $125,000.00 $1,812.50
1990 7.650 % $51,300.00 $3,924.45 -- -- $51,300.00 --
1989 7.510 % $48,000.00 $3,604.80 -- -- $48,000.00 --
1988 7.510 % $45,000.00 $3,379.50 -- -- $45,000.00 --
1987 7.150 % $43,800.00 $3,131.70 -- -- $43,800.00 --
1986 7.150 % $42,000.00 $3,003.00 -- -- $42,000.00 --
1985 7.050 % $39,600.00 $2,791.80 -- -- $39,600.00 --
1984 7.000 % $37,800.00 $2,646.00 -- -- $37,800.00 --
1983 6.700 % $35,700.00 $2,391.90 -- -- $35,700.00 --
1982 6.700 % $32,400.00 $2,170.80 -- -- Not applicable --
1981 6.650 % $29,700.00 $1,975.05 -- -- Not applicable --
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SOCIAL SECURITY MEDICARE
Employer Maximum Employee Minimum Employer Maximum Employee
YEAR and Amount of Maximum Household and Amount of Maximum
Employee Taxed Annual Covered Employee Taxed Annual Tax
Tax Rate Earnings Tax Wages Tax Rate Earnings
1980 6.130 % $25,900.00 $1,587.67 -- -- Not applicable --
1979 6.130 % $22,900.00 $1,403.77 -- -- Not applicable --
1978 6.050 % $17,700.00 $1,070.85 -- -- Not applicable --
*Note – Beginning January 1, 2013, an employer is required to withhold a 0.9% additional Medicare
Tax on any Medicare Wages and Tips or Railroad Retirement Act (RRTA) compensation it pays to an
employee in excess of $200,000 in a calendar year. For more information on “Additional Medicare tax”,
please visit the IRS website at www.irs.gov .
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17.0 APPENDIX I – GLOSSARY
TERM DESCRIPTION
AccuWage Online AccuWage Online is a free internet application offered by SSA that
enables you to check EFW2 (W-2 Wage and Tax Statement) and EFW2C
(W-2C Corrected Wage and Tax Statement) formatted wage files for
format correctness before submitting them to SSA.
Agent An agent as defined in this publication is either:
(1) a Form 2678 Procedure agent approved by IRS;
(2) a Common Paymaster (a corporation that pays an employee who
works for two or more related corporations at the same time or who works
for two different parts of the parent corporation (with different EIN’s)
during the same year); or
(3) a 3504 Agent (a State or local government agency authorized to serve
as a Section 3504 agent for disabled individuals and other welfare
recipients who employ home-care service providers to assist them in their
hoes (“service recipients”)).
ASCII American Standard Code for Information Interchange. One of the
acceptable character sets used for electronic processing of data.
Block A number of logical records grouped and written together as a single unit
for EDT transmissions.
BSO Business Services Online. A suite of business services for companies to
conduct business with SSA.
Byte A computer unit of measure; one byte contains eight bits and can store
one character.
Character A letter, number or punctuation symbol.
Character set A group of unique electronic definitions for all letters, numbers and
punctuation symbols; example: EBCDIC, ASCII.
Common paymaster The corporation that pays an employee who works for two or more intra-
related corporations at the same time or who works for two different parts
of the parent corporation (with different EIN’s) during the same year.
Decimal value A character's equivalent in a numbering system using base 10.
EBCDIC Extended Binary Coded Decimal Interchange Code. One of the
acceptable character sets used for electronic processing of data.
EDT Electronic Data Transfer. A system that connects SSA's National Service
Center with various States, Federal agencies and SSA sites via a dedicated
telecommunication line.
EFW2 Specifications for Filing Forms W-2 Electronically (EFW2).
Specifications for submitting Annual W-2 Copy A information to SSA.
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EFW2C Specifications for Filing Forms W-2c Electronically (EFW2C).
Specifications for submitting W-2c (Correction) Copy A information to
SSA.
EIN Employer Identification Number. A nine-digit number assigned by the
IRS to an organization for Federal tax reporting purposes.
ESLO Employer Services Liaison Officer. SSA’s wage reporting specialists
located in regional offices across the country to assist with a variety of
wage reporting issues.
EWR Electronic Wage Reporting. A suite of applications within BSO that
allows businesses the capability to interact electronically with SSA using
the BSO website.
Establishment number A four-position identifier determined by the employer which further
distinguishes the employer reported in an RE (Employer) Record. The
establishment number can be either alpha, numeric or alphanumeric.
File (or Wage File) Wage data in the EFW2 format that begins with an RA (Submitter)
(See Report (or Wage Record and ends with an RF (Final) Record. (An electronic equivalent to
Report)) the paper Form W-3 with its associated paper Form(s) W-2.)
FIRE Filing Information Returns Electronically (FIRE). An IRS system set up
for financial institutions and others to file a variety of forms
electronically.
Form 449R-2/W-2PR (Withholding Statement) – A bilingual form sent to SSA used to report
wage and tax data for employees in Puerto Rico. This form is for Puerto
Rico employees.
Form 449R-2c/W-2cPR (Corrected Withholding Statement) – A bilingual form sent to SSA used
to correct a previously submitted filed Form 499R-2/W-2PR. This form is
for Puerto Rico employees.
Form 2678 Employer Appointment of Agent. An IRS form used to request an agent.
Form 8508 An IRS form used to request a waiver from filing W-2/W-2c reports
electronically/magnetically.
Form 8809 An IRS form used to request from IRS a time extension for filing W-2
reports.
Form W-2 Wage and Tax Statement. An IRS form sent to SSA used to report wage
and tax data for employees.
Form W-2AS Wage and Tax Statement. An IRS form sent to SSA used to report wage
and tax data for employees in American Samoa.
Form W-2c Corrected Wage and Tax Statement. An IRS form sent to SSA used to
correct W-2 Copy A information.
Form W-2CM Wage and Tax Statement. An IRS form sent to SSA used to report wage
and tax data for employees in Northern Mariana Islands.
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Form W-2GU Wage and Tax Statement. An IRS form sent to SSA used to report wage
and tax data for employees in Guam.
Form W-2VI Wage and Tax Statement. An IRS form sent to SSA used to report wage
and tax data for employees in the Virgin Islands.
Form W-3 Transmittal of Wage and Tax Statements. An IRS form sent to SSA with
Forms W-2.
Form W-3c Transmittal of Corrected Wage and Tax Statements. An IRS form sent to
SSA with Forms W-2c.
Form W-3cPR Transmittal of Corrected Income and Tax Statements. An IRS transmittal
form sent to SSA with Forms 499R-2c/W-2cPR for employees in Puerto
Rico.
Form W-3PR Transmittal of Withholding Statements. An IRS form sent to SSA with
Forms 499R-2/W-2PR for employees in Puerto Rico.
Form W-3SS Transmittal of Wage and Tax Statements. An IRS transmittal form sent to
SSA with Forms W-2GU, W-2AS, W-2VI and W-2CM.
Hexadecimal A numbering system using base 16 rather than base 10.
IANA Internet Assigned Numbers Authority. The entity that oversees Internet
Protocol (IP) addresses, top-level domain and Internet protocol code point
allocations.
IRS Internal Revenue Service
Logical record For the purpose of this publication, any of the required or optional records
defined in Section 3.
MQGE Medicare Qualified Government Employment. This applies to Federal,
State and local employees who have wages that are subject to ONLY the
health insurance tax but not Social Security.
NACTP National Association of Computerized Tax Processors. The NACTP
issues a four-digit numeric vendor code to identify software vendors.
Physical record A number of logical records grouped and written together as a single unit
for electronic and EDT submissions.
Report (or Wage Report) A single W-3/W-3c that includes its associated W-2/W-2cs.
(See File (or Wage File))
Reporting representative An individual or organization authorized to submit wage and tax reports
for one or more employers.
Retirement plan An indicator used whenever an employee has participated in an employer
indicator maintained retirement plan or a collectively bargained plan. This
indicator is not applicable for nonqualified plan or Section 457 plan
contributions.
RRB Railroad Retirement Board
SSA Social Security Administration
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SSN Social Security number. A nine-digit number assigned by SSA.
SSNVS Social Security Number (SSN) Verification Service. A service offered by
SSA’s BSO. This service allows registered users (employers and certain
third-party submitters) to verify the names and SSN’s of employees
against SSA records.
State employer account An identification number assigned by a State to an employer for the
number purpose of filing wage and tax reports to State or local government taxing
agencies.
Statutory employee An indicator used whenever an employee’s remuneration is subject to
indicator Social Security and Medicare withholding but not to Federal income tax
withholding.
Submitter A person, organization or reporting representative submitting a file to
SSA.
Third-party sick pay An indicator used whenever a third-party sick pay payer files a W-2 for an
indicator insured’s employee or an employer reporting sick pay payments made by
a third party.
Top-level domain The right-most label (everything after the last dot) in the E-Mail address.
User ID User Identification (formerly Personal Identification Number (PIN)). The
equivalent of one’s electronic signature to access BSO Internet services.
USERRA Uniformed Services Employment and Re-employment Rights Act of 1994
USPS United States Postal Service
WFID Wage File Identifier. A unique number assigned by SSA to a submission.
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