FORM
                            AlAbAmA DepArtment of                                 revenue

                                                Specifications for filing
                                                                                                                 10
                            Wage and tax Information electronically                                                  10/15

The Alabama Department of Revenue requires electron-                 EFW2 format with the modifications on this form.
ic submission of wage and tax information for 25 or more                 For more information regarding electronic filing of wage
wage statements or if you filed and paid electronically dur-         and  tax  information,  go  to   http://www.revenue.alabama.
ing the year. Other Income reported on Form 1099, W2G,               gov/  withholding/online/W2FileInstr.cfm.
etc. in which Alabama income tax was withheld must be                    •  If you do not have software that will create this file, the
included  in  your  file.  To  file  electronically  through  the    Department  has  provided  a  program  that  will  create  an
Department’s  Web  site  you  must  follow  the  procedures          acceptable  file  that  can  be  uploaded.  Go  to
and  specifications  outlined  on  this  form.  You  must  also       http://www.revenue.alabama.gov/ withholding/ online/
refer to Social Security Administration’s Publication EFW2           createW2FileInstr.cfm for more  information.
for record format and specifications. Contact SSA for the                •  A complete file must be sent electronically, no paper
EFW2 specifications at  www.ssa.gov/employer. The Depart-            copies  are  allowed. The  number  of  wage  and  tax  state-
ment does not accept this information on reel tapes, car-            ments must agree with the number entered on Form A-3. 
tridges, diskettes, or CDs.                                              •  Payroll Services must use their Agent account infor-
Procedures for Electronic Filing                                     mation to electronically file and pay for clients. To apply to
My Alabama Taxes allows filers to key as many wage                   become  a  Bulk  Filer  go  to   http://www.revenue.alabama.
and tax statements as needed or upload a single file in the          gov/ withholding/bulkfl.cfm.

                            W-2 Electronic Filing Specifications
ELECTRONIC FILE UPLOAD
•  The Web site to file electronically is  www.revenue.alabama.gov/ withholding/ efiling.cfm.
•  Data must be recorded in ASCII-1 character set.
•  Any file name may be used.
•  File extension must be .txt.

                                                Record Layout and Content
The Alabama Department of Revenue reads only the "RS" record. ThIs record must contain the following information in
the locations and format specified in SSA Publication EFW2. Each record must be exactly 512 bytes and must not include
record delimiters (carriage return and/or line feeds).

                       a.  Record identifier, columns 1-2. 
                       b.  Employee information:
                            •  Social security number, columns 10-18.
                            •  Employee first name, columns 19-33.
                            •  Employee middle name or initial, columns 34-48.
                            •  Employee last name, columns 49-68.
                       c.  State Employer Account Number (Alabama Withholding Tax Account Number), columns
248-257:
                            •  Numbers below 700000 – right justify and zero fill.
                            •  Numbers 700000 and above – R followed by nine digits.
                       d.  Federal Employer Identification Number, columns 258-266. 
                       e.  State code, columns 274-275 (must be AL or 01).
                       f.   State taxable wages, columns 276-286. 
                       g.  State income tax withheld, columns 287-297. 
                       h.  Federal income tax withheld, columns 298-307. 
                       i.   Other income (1099, W2G, etc.), columns 338-348. (Only use this field to report other income reported
on 1099, W2G, etc. from which Alabama tax was withheld. Zero fill if not applicable.) 
                       j.   Payment year, columns 393-396.