W-2 Submission Requirements for 2018 
                                                        
Transmittal Form: The Annual Wage Tax Reconciliation return is the only form that is transmitted with  
                   the W2’s.  No other transmittal form is required. 
 
Filing Deadline:  February 28, 2019 
 
Submitting W2s: The W2’s must be submitted electronically via our secure FTP site. The 
link to the secure FTP is: https://ework.phila.gov/revenue/. On the left side of this page, scroll to the 
bottom and you will see the section that says “Upload your W2 and 1099 forms”. 
 
When you upload your file, please include in your file name the following:  the name of your company, 
the  year, and  your  7-digit City account number.  After  you successfully  upload the W2 file, send the 
contact information to w2.1099@phila.gov.  
 
The City will no longer accept CDs and other electronic media through the mail. Employers with more 
than 250 W2’s cannot remit on paper. Employers with less than 250 employees are strongly encouraged 
to remit electronic files and not use paper resources. 
 
Online filing of the 2018 Annual Wage Tax Reconciliation: If you file the 2018 Annual Wage Tax 
Reconciliation online, you must prepare an electronic W2 file and submit via the City’s secure FTP site.   
 
Record Format for W2 electronic file: Only the EFW2 (formerly MMREF-1) format is acceptable. This 
is the same format transmitted to the Social Security Administration, as stated in SSA Publication - 
Magnetic Media Reporting and Electronic Filing for 2018. PDF files are not acceptable. 
 
The RA,RE RW,     and RS records must be included. It is extremely important to follow exactly all Social 
Security Administration rules for displaying data. The following information must be included: 
 
RE record (employer information): 
Positions 222-248 – Employer Contact Name 
Positions 249-263 – Employer Contact Phone Number 
Positions 264-268 – Employer Contact Phone Extension 
Positions 269-278 – Employer Contact Fax Number (If applicable enter the employers fax number 
including area code. Otherwise fill with blanks) 
Positions 279-318 – Employer Contact E-Mail/Internet 
 
RS record (employee information for State and Local levels):  
If the employer is withholding Philadelphia Wage Tax on the employee, then the following 
positions are required (only include Philadelphia data - do not include data for other jurisdictions): 
     “Tax Type Code” – This code must equal “C” (position 308). 
  “Local Taxable Wages” – Positions 309 to 319 must equal Philadelphia Taxable Wages. 
  “Local Income Tax Withheld” – Positions 320 to 330 must equal Philadelphia Wage Tax  
       Withheld. 
  “State Control Number” – Positions 331 to 337 must include the 7-digit Philadelphia                       
       Business Tax Account number. 
 
File name specifications: When you upload the electronic W2 file to the City’s website, please make 
sure that the file name includes the name of your company (or payroll service) and the tax year. 
 
Questions: For inquiries concerning filing of W2’s, send e-mail to revenue@phila.gov.  Our current 
website for information on all taxes is:  https://beta.phila.gov/departments/department-of-revenue/