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                                                                                          W-1uploads v1.0 
                                                                                          May 2018 created 

                       Requirements for Electronic Uploading of W-1 Returns 

To upload a file of W-1 returns electronically, visit our web site at www.metrorevenue.org, and logon to 
web portal.   

                                             File Specifications 

Data Format  

The file submitted to the Louisville Metro Revenue Commission must be recorded in standard ASCII code 
as a comma delimited text file (.txt), using a comma as the field delimiter. Each return record must be 
delimited by (end with) a carriage return/line feed. Please do not submit a header record with the data. 
Each row of data must be formatted as described below. 

Record Layout  

The line indicators below correspond to the Form W-1 found on our web site at 
www.metrorevenue.org. All money fields must contain a decimal point but no other symbols, such as 
commas or dollar signs. Enter twenty five dollars and thirty-two cents as 25.32 and one thousand twenty 
dollars as 1020.00. 

A comma must be used as a delimiter between each field. 

Refer to the W-1 instructions if you need further information regarding each field. 

New requirements go into effect as of October 1, 2018.  After October 1, 2018 a file that does not 
follow the record layout will not be accepted via electronic upload. 
 
Changes as of 10/1/2018 

    Added file position to the specifications. 
    File position 24, Legal Name/ Individual Name, eliminate all punctuation, including commas.   
    .txt is the file submission requirement.  If you are using a .csv file you should change file 
     extension to .txt  

Changes as of 7/1/18 

    The file uploaded must follow the record layout stated below.  If the file uploaded does not pass 
     validation, the file will not be allowed to be uploaded.  The upload website will let filers know 
     what errors are in the file.  Corrections must be made to successfully upload files. 
    New validations that must be met or file will be rejected 
     o         LMRC account ID must be numbers only. (No USA### accounts.)   
     o         Quarter End Date must be an actual quarter end 
     o         FEIN must be included (SSN or FID) Must be valid (No 999999999) 
    Additional optional fields at end of file 
     o         No Employees – Use this field to indicate an employer did not have employees.   
     o         Amended Return – correctly indicating amended return will expedite processing of 
               return. 

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File Line on     Field                       Max    Required  Description 
Position  Return                             Length 
1    None        Date Prepared                      Yes mmddyyyy format 
                                                        Enter the date you prepared this return 
2    Account ID  LMRC Account Number         10     Yes Numbers only 
                                                        Valid account numbers only 
                                                        This may be – 
                                                        10 digit LMRC customer number 
                                                        10 digit LMRC account number 
                                                        6 digit LMRC legacy account number 
                                                        No account with USA### 
                                                         
3    Quarter     Quarter End Date            8      Yes mmddyyyy format 
     Ending                                             Only options include - 
                                                          0331yyyy 
                                                          0630yyyy 
                                                          0930yyyy 
                                                          1231yyyy 
                                                        If any other month and date combination is submitted, your 
                                                        file will be rejected. 
  4   1          Total Wages earned by        13.2  Yes Enter the gross wages paid to all employees for work that 
                 employees for work that                was performed within Louisville Metro, Kentucky. 
                 was performed within                   (Exclude amounts earned by ordained ministers) 
                 Louisville Metro, KY                   If no gross wages for Louisville Metro, KY enter 0.00 
                  
  5   1a         Total tax due to Louisville  13.2  Yes Multiply Line 1 by .0145 (Louisville Metro Tax 1.25% (.0125) 
                 Metro KY                               and Transit Authority Tax .2% (.0020) If no tax due for 
                                                        Louisville Metro, KY enter 0.00 
  6   2          Wages earned by non-         13.2  Yes (Exclude amounts earned by ordained ministers) 
                 resident employees for                 If no wages earned by non-resident employees that was 
                 work that was performed                performed within Louisville Metro, KY. 
                 within Louisville Metro, KY            enter 0.00 
  7   3          Total Wages earned by        13.2  Yes Subtract Line 2 from Line 1. This figure represents the total 
                 resident employees for                 wages paid to employees who lived in Louisville 
                 work performed within                  Metro, Kentucky, for work that they performed in Louisville 
                 Louisville Metro, KY                   Metro, Kentucky. 
                                                        If no resident wages, enter 0.00 
  8   4          Amount of Wages Earned       13.2  Yes Enter the amount of wages paid to Ministers who live and 
                 by Resident Ministers                  work in Louisville Metro, Kentucky. 
                                                        If no resident minster wages, enter 0.00 
  9   5          Total wages subject to the   13.2  Yes Enter the amount of wages subject to School 
                 School Board Tax                       Board tax - Line 3 plus Line 4. If no wages subject to School 
                                                        Board tax, enter 0.00. 
  10  5a         Total School Board Tax       13.2  Yes Multiply wages subject to the school board tax (Line 5) by 
                                                        .0075 (School Board tax)  
                                                        If no school board tax, enter 0.00 
  11  6          Total Tax Due                13.2  Yes Add Line 1a and Line 5a If no total tax due, enter 0.00 
  12  7          Penalty & Interest           13.2  Yes If return is filed past the due date see sections “Penalties for 
                                                        Failure to File and/or Pay” and “Interest” on first page on 
                                                        instructions. 
                                                        If no penalty or interest, enter 0.00 

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13 8 Total Amount Due 13.2 Yes Add Line 6 (total tax due) and Line 7 (penalty and interest).
This represents the Total Amount Due
If no Total Amount Due, enter 0.00
14 9a 1 stMonthly Deposit Due 13.2 Yes For Depositors Only
If a depositor, enter the amount of the required deposit for
the 1st month of the quarter being reported.
If no deposit amount due, enter 0.00.
15 9b 2 ndMonthly Deposit Due 13.2 Yes For Depositors Only
If a depositor, enter the amount of the required deposit for
the 2nd month of the quarter being reported.
If no deposit amount due, enter 0.00.
16 9c 3 rdMonthly Deposit Due 13.2 Yes For Depositors Only
If a depositor, enter the amount of the required deposit for
the 3rd month of the quarter being reported.
If no deposit amount due, enter 0.00.
17 10 Total Deposits paid for this 13.2 Yes Total of actual deposits made for the quarter being reported.
Quarter This figure should be equal to Line 6 (Total Tax Due)
Add Lines 9a, 9b and 9c.
If no total deposits being reported, enter 0.00.
18 11 Additional Payment Due 13.2 Yes If Line 8 (total amount due) is greater than Line 10 (total
deposits), The additional amount is to be paid. Line 10 minus
Line 8
If no additional payment due, enter 0.00.
19 12 OVERPAYMENT TO BE 13.2 Yes If Total Deposits (Line 10) is greater than Total Amount Due
CREDITED TO NEXT (Line 8), Enter the amount on Line 12 to have overpayment
QUARTER credited to the next quarter. Prior periods will be reviewed
and offset before an overpayment will be credited to the
next quarter.
If no overpayment to be applied to the next quarter, enter
0.00.

20 13 OVERPAYMENT TO BE 13.2 Yes If Total Deposits (Line 10) is greater than Total Amount Due
REFUNDED (Line 8), Enter the amount on Line 12 to have overpayment
refunded. Prior periods will be reviewed and offset before
an overpayment will be refunded.
If no overpayment to be refunded, enter 0.00.

21 None Filler - Leave blank 1 No A blank space is required
22 FID FEIN 9 Yes ######### Format Numbers only.
It must be valid number, no 999999999.
FEIN for tax account.
It must be included.
23 Return Cease Employee Date 8 No mmddyyyy format
Status Field If there will no longer be employees paid, enter the final date
that employees were paid. If taxpayer has provided a final
date for employees, it must be included. If no cease
employee date, leave blank.
24 Legal Name/ Company Name 40 Yes Enter the name of the company or individual. Up to forty
Individual (40) Characters allowed, including any spaces. Eliminate all
Name punctuation including commas.

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                                                              W-1uploads v1.0 
                                                              May 2018 created 

25  Return  No Employees 1 No Enter X if true 
    Status                    W1-RET must be filed even if employer did not have 
   checkbox                   employees during the quarter 
                              If does not apply, leave blank. 
26  Return  Amended      1 No Enter X if true 
    Status                    If this is an amended return being submitted after an original 
   checkbox                   return and this field is not set to X then this could delay 
                              processing of the return. 
                              If does not apply, leave blank. 

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                                                                                                                                                                                       W-1uploads v1.0 
                                                                                                                                                                                       May 2018 created 
Examples 

Example A 
File Position 2 – LMRC 6 digit account 
File Position 21- A blank  
File Position 25 – X There are no employees for the quarter 
File Position 26- X This is an amended Return 
07152018,123456,06302018,1322.40,1922.53,9222.60,12822.79,0.00,128228.79,922.62,2922.15,0.00,222.15,952.40,9222.97,12222.77,29222.14,0.00,0.00,0.00,,123456789,,my company,X,X 

Example B 
File Position 2 – LMRC 10 digit id 
File Position 21 – Blank  
File Position 25 – Blank 
File Position 26 – Blank 
07152018,1234567890,06302018,1322.40,1922.53,9222.60,12822.79,0.00,128228.79,922.62,2922.15,0.00,222.15,952.40,9222.97,12222.77,29222.14,0.00,0.00,0.00,,123456789,,my company, ,  

Example C 
File Position 2 – LMRC 10 digit id 
File Position 21 – Blank  
File Position 25 – X There are no employees for the quarter 
File Position 26 – Blank 
07152018,1234567890,06302018,1322.40,1922.53,9222.60,12822.79,0.00,128228.79,922.62,2922.15,0.00,222.15,952.40,9222.97,12222.77,29222.14,0.00,0.00,0.00,,123456789,,my company,X, 

Example D 
File Position 2 – LMRC 10 digit id 
File Position 21 – Blank  
File Position 23 – Cease Employee Date Included 
File Position 25 – Not included 
File Position 26 – Not included 
07152018,1234567890,06302018,1322.40,1922.53,9222.60,12822.79,0.00,128228.79,922.62,2922.15,0.00,222.15,952.40,9222.97,12222.77,29222.14,0.00,0.00,0.00,,123456789,06012018,my company 

Example E 
File Position 2 – LMRC 10 digit id 
File Position 21 – Blank  
File Position 23 – Cease Employee Date Included 
File Position 25 – blank 
File Position 26 – X This is an amended Return 

07152018,1234567890,06302018,1322.40,1922.53,9222.60,12822.79,0.00,128228.79,922.62,2922.15,0.00,222.15,952.40,9222.97,12222.77,29222.14,0.00,0.00,0.00,,123456789,06012018,my company,,X 

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