Earnings Tax Magnetic Media and Electronic Filing 
                                                            Specifications

                                       ALL W-2 SUBMITTALS ARE DUE BY JANUARY 31

We accept the Social Security Administration's electronic filing and magnetic media format.  However, files MUST include local wages and local tax 
withheld.  Specifications for filing forms W-2 Electronically (EFW2), Publication No. 42-007 can be found at socialsecurity.gov/employer/pub.htm. You may 
upload files via the web portal at, kcmo.gov/quicktax.  The City of Kansas City, Missouri requires the following records and/or modification to EFW2 files:

                RA        Must be the first record on each file
                RE        All fields, one for each company in the file followed by RW and RS records
                RW        Name/address wages and Medicare wages
                RS        Name/address and state wages, local wages and tax information
                          Local wages (position 309-319) and local tax withheld (position 320-330)
                          These fields are REQUIRED FOR KCMO, although OPTIONAL for SSA and IRS
                RT        Final Record

Please review the instructions below.  SELECT THE SPECIFICATIONS YOU NEED -- DO NOT MIX THE TYPES.  EFW2 (512 Bytes), TIB-4 (275 Bytes) 
or CSV (see form RD-114B)

ALL FILES MUST BE LABELED WITH THE FOLLOWING INFORMATION:
   x Name of Company
   x Address
   x Federal EIN
   x Contact Person's Name
   x Telephone Number

I        ONLINE PORTAL AND CD ROM
         1.     Data must be recorded in standard ASCII code
         2.     Records must be fixed length of 512 bytes for ERW2 (see SSA Publication no. 42-007) or 275 bytes:  see record format below
         3.     Delimiter character commas (,) may not be used
         4.     File name should include name of employer or the name of the payroll company/accounting firm if the file contains more than one 
                employer.
         5.     The EFW2 and TIB-4 files must have a .txt extension.
II       275 BYTE RECORD (TIB-4 FORMAT)
         1.     Deviations from these prescribed formats will not be accepted
         2.     All money fields must be dollars and cents with leading zero's and no alpha characters as +, -, c, D, F, comma, or period
         3.     An Employer "Code E" record must be the first record in the file.  If multiple employers exist in the file, 
                each must have its own "E" record followed by its employees
         4.     W2 tape following the record format in step 5 can be submitted
         5.     The city requires the following format for each "Code S" data record:

             All magnetic media must have both a Code E (Employer) Record and Code S (Employee) Record
                                          TIB-4 - (275 Byte) Record Format

                                          CODE E - EMPLOYER RECORD
    LOCATION                   FIELD                 LENGTH                            REQUIREMENTS
 1           Record Identifier                    1         Constant "E"
                                                            Enter the year for which this report is being prepared.  Enter 
                                                            NUMERIC characters only.  UPDATE  EACH YEAR.  NOTE:  All  
2-5          Payment Year                         4         Code E records within a file must be for the same payment year.  
                                                            Example 2002

                                                            Enter only NUMBERIC characters.  Omit all hyphens, prefixes and 
6-14         Employers Identification Number (EIN)
                                                  9         suffixes

 15-23       *** SKIP ***                         9         Leave blank.  Reserved for SSA use.
 24-73       Employer Name                        50        Left justify, fill with blanks
 74-113      Street Address                       40        Left justify, fill with blanks
 114-138     City                                 25        Left justify, fill with blanks
 139-140     State                                2         User a standard postal abbreviation
 141-148     *** SKIP ***                         8         Leave blank.  Reserved
 149-153     Zip+4                                5         Leave blank or ZIP + 4; Ex: -1234
 154-158     Zip Code/Foreign Postal Code         5         Enter a valid Zip
 159-275     *** SKIP ***

                                          CODE S -- EMPLOYEE RECORD
    LOCATION                   FIELD                 LENGTH                            REQUIREMENTS
 1           Record Identifier                    1         Constant "S"
                                                            If not available, enter "I" in position 2 and blanks in position 3 
2-10         Social Security Number               9         through 10.

 11-37       Employee name                        27        Left justify, fill w/blanks
                                Employee Name                  Position                    Length
             Last name                                      11               16
             First name                                     27               10
             Middle initial                                 37               1
 38-77       Street address                       40        Left justify, fill w/blanks
 78-102      City                                 25        Left justify, fill w/blanks
 103-112     State                                10        Left justify, fill w/blanks
 113-117     *** SKIP ***                         5         Blank or employer use
 118-122     Zip code                             5         If not available, fill w/blanks
 123-190     *** SKIP ***                         68        Blank or employer use
 191-199     Gross annual wages                   9         See item II above
 200-208     Medicare wages and tips              9         See item II above
 209-223     *** SKIP ***                         15        Blank or employer use
 224-232     Kansas City wages                    9         See item II above
 233-239     City earnings tax withheld           7         See item II above
 240-275     *** SKIP ***                         36        Blank or employer use

                           Required Formatting for Filing W-2 Records with the Revenue Division

The Revenue Division accepts Electronic Files or Magnetic Media records   , as shown below.  Please use this information to identify the correct file type 
and record length.  
Correctly formatted EFW2 or 275 Byte Formatted records appear as indicated below when viewed in Note Pad.

EFW2 (512 byte format)
There must be an "RA" record , then an "RE" record followed by the tax year, and a space, then the EIN, and a 'RS" record which is necessary for our 
system to process the file.  The "RW" record is also necessary for processing.

   RA000015170XXXXXX 1414    0   99MARKET CORPORATION           MAILSTOP NCD-0280  PO BOX 9401        MINNEAPOLIS
   RE2008 000015170          0          MARKET CORPORATION               MAILSTOP NCD-0280  PO BOX 9401              MINNEAPOLIS
   RW000000000ROSE           MARIE       DISENS                           9808 N FARLEY AVE  KANSAS CITY                 MO641577636 
   RS29   002561700ROSE               MARIE    DISENS                         9808 N FARLEY AVE  KANSAS CITY          MO641577636
   RW0000000001BRADLEY  SCOTT    ELLISON                     1940 W 138TH TER   LEAWOOD                     KS662244242
   RW0000000002BETH       ANN          CURASIO               2133 WINDING WOODS DR LIBERTY                MO640689485
   RS29   0000000002BETH           ANN         CURASIO                        2133 WINDING WOODS DR LIBERTY        MO640689485
   RW010000003JAMES       SCOTT      HOULETT                 13902 GRANDBORO LN APTGRANDVIEW       MO640303922
   RS29   010000003JAMES           SCOTT    HOULETT                       13902 GRANDBORO LN APTGRANDVIEW   MO640303922
   RW0000000004KRISTEN   NICOLE       CASSELLATIS                         720 COTTONWOOD CT  LIBERTY        MO640687413
   RS29  0000000004KRISTEN    NICOLE     CASSELLATIS                          720 COTTONWOOD CT  LIBERTY           MO640687413

   TIB-4 (275 byte format)
   There must be an "E" record followed by the tax year, and the EIN, and a "S" record which is necessary for our system to process the file.
   The "W" record has Medicare information but is not necessary to process.
                   E2006643099179        MARTIN NIELSON COMPANY                10003 MAIN ST
                   S000000001Abbey-lee    Sandra M    13213 E 9th Street        Kansas City    MO
                   S000000002Allen        James A        300 Sandusky        Kansas city    KS
                   S000000003Anderson        Carl        1229 E 69th Terrace        Raytown        MO
                   S000000004Albright        Felicia        100 E 135th Terrace        Kansas City    MO

The Revenue Division accepts 'comma delimited' Excel records.  Please use this information to identify the correct file tpe and record length.  Correctly 
formatted excel records appear as indicated below when viewed in Note Pad.  Format and save your file in excel as shown below.  Save the formatted excel 
file as a CSV file.

   Excel-Comma delimited
   000000000,08,KAREN     ,RINEY                , A,00000057600,00000000576,460276203,00000057600,00000000000,64154
   000000001,08,LOCKRIDGE  ,CHRISTINE   ,A,00000013336,00000000133,460276203,00000013336,00000000000,64118
   000000002,08,LANE   ,VERONICA              ,L,00000068064,00000000681,460276203,00000068064,00000000000,64116
   000000003,08,STONERIDGE   ,VANESSA  ,M,00000003681,00000000037,460276203,00000003681,00000000000,64116
   000000004,08,AALLAS      ,JACKSON         ,V,00001539750,00000015400,460276203,00001539750,00001539750,64128

DISCLAIMER

Names and other identifying information reflected in the illustrations above are entirely fictional and for illustrational purposes only.  Similarities 
to names of actual people are strictly coincidental and totally unrelated to the selected examples.

                                         Earnings Tax Excel Spreadsheet Specifications
                                      ALL W-2 SUBMITTALS ARE DUE ON                   JANUARY31 

                              ALL FILES MUST BE SAVED AND SENT AS FORMATTED 
                                                  CSV (COMMA DELIMITED)

    I.  CD or FTP site: kcmo.gov/quicktax
       1    Data must be created/formatted in a Microsoft Excel Spreadsheet and sent as formatted CSV.
       2    See record layout below.
       3    Delimiter character commas (,) must not be used.  DO NOT USE COMMAS IN ANY FIELD.
       4    File name should include the employer's name or the name of the payroll company/accounting firm if the file contains more than one
              employer.  If a file consists of more than one CD, the file name should also include a sequence number.  All CSV files must have a .csv
              extension.
        5    All media MUST BE LABELED with the following information:  Name of Company, Address,Federal EIN,
              Contact Person's Name and Telephone Number.

    II. RECORD FORMAT
       1    Deviations from these prescribed formats will not be accepted.
       2    All money fields must be dollars and cents with leading zeros and no alpha characters such as +, -, c, D, F, comma, or
              period.

        Field                                   Length                    Requirements
        Employee SSN                            9                         Numeric only.  No hyphens.  If not available, enter "1"
                                                                          Example:  999999999
        Tax Year                                2                         Example for 2013, type in "13"
        Employee Last Name                      11                        Left Justify.  All caps, trailing blanks
                                                                          Example:  SMITH (blank spaces to the right to make a total of 11 spaces)
        Employee First Name                     9                         Left Justify.  All caps, trailing blanks
                                                                          Example:  JOHN (blank spaces to the right to make a total of 9 spaces)
        Employee Middle Init                    1                         All caps.
        Taxable Wages                           11                        See item 2 above
                                                                          Example:  $30,000.25 would appear as 00003000025
        Local Taxes Withheld                    11                        See item 2 above
                                                                          Example:  $300.25 would appear as 00000030025
        Employee Federal EIN                    9                         Numeric only.  No hyphens.
                                                                          Example:  999999999
        Local Wages                             11                        See item 2 above
                                                                          Example:  $30,000.25 would appear as 00003000025
        Medicare Wages                          11                        See item 2 above
                                                                          Example:  $30,000.25 would appear as 00003000025
        Employees Zip Code                      10                        Left Justify.  If not available, fill with blanks
                                                                          Example:  64114-2803
  Employee   Tax     Employee       Employee    Middle Taxable            Local Taxes Employer          Local Wages        Medicare Employees
SSN          Year    Last Name      First Name  Initial Wages             Withheld    Federal EIN                          Wages    Zip Code
999999999    13      SMITH          JOHN        A       00003000025 00000030025 999999999               00003000025 00003000025     64114-2803
                     (blank spaces (blank spaces
                     to the right   to the right
                     of the name) of the name)

                                                           Due by January31 

Please include Form RD-113 (Employers'Annual Reconcliationiof Earnings Tax Withheld) and submit W-2 information via the on-line portal at 
kcmo.gov/quicktax.