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SPECIFICATIONS FOR REPORTING W-2 INFORMATION VIA ELECTRONIC FILING

The State of New Jersey’s requirements for filing W-2 information via electronic filing (E-File)
conform to specifications defined by the Social Security administration and published in their
booklet Specifications for filing forms W-2 electronically” (EF W2).

At the direct request of the Social Security Administration, all wage and tax data specifically
required for New Jersey purposes must be presented in the “State Record.” Since these records
are the only ones which differ from the SSA record layouts, they are the only records for which
specific layouts are defined. These records are mandatory for New Jersey purposes.

This booklet contains the necessary instructions needed to file W-2 information via E-File. The
entire package is due by February 15, 2023. For more information regarding NJ employer W-2
and NJ-W-3 reporting requirements see the New Jersey Income Tax Withholding Instructions
(NJ-WT) or call the Division of Taxation Customer Service Center at (609) 292-6400.

Software Developers/Providers

As part of the State of New Jersey’s paperless initiative, filers (approved software developers/
providers) have the option to submit the NJ-W-3 (annual New Jersey Gross income Tax
Reconciliation of Tax Withheld) electronically.

If you currently use Axway Cloud to upload the W-2 file, please follow the same procedures
when transmitting the NJ-W-3 form. The same login name and password will be used to access
Axway Cloud for both transmissions.

This option is available through approved software providers only. For
additional information/approval, visit the Division of Revenue and Enterprise Services website.

NJ-EFW2
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State of New Jersey 

Specifications for Reporting W-2 Information via Electronic File (E-File) 

Table of Contents 

How to File via Electronic File (E-File) ...................................................................... page 3 

Electronic File Specifications ............................................................................................. pages 4, 5 & 6

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                    How to File New Jersey W-2 Information via E-File 

To file Form W-2 with New Jersey using Secure File Transfer Protocol (SFTP) technology, visit 
the Axway Secure Transport website. Enter your Login Name and password and then choose 
the Log in  button. 

A login name and password can be obtained by e-mailing the Division of Revenue and 
Enterprise Services, Technical Services. E-mail requests to e-GovServices@treas.nj.gov For 
current WR-30 E-Filers, use the same Axway login profile to access the website. 

Once the site has been accessed, choose the “Browse” option to locate the W-2 file on your 
computer. Name the file W2Report. When the file is located, choose “open”. The file name and 
location will populate the box. Once the file is located, choose “upload file” to complete the 
transaction. 

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New Jersey Electronic File Format Requirements for Reporting
Annual Federal Form W-2 Information

Code RA - Submitter Record - Required ................................................................................ Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (EFW2, July 2022) for electronic record specifications.

Code RE - Employer Record - Required ................................................................................. Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (EFW2, July 2022) for electronic record specifications.

Code RW - Employee Wage Record - Required .................................................................... Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (EFW2, July 2022) for electronic record specifications.

Code RO -Employee Wage Record - Optional...................................................................... Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (EFW2, July 2022) for electronic record specifications.

Code RS - State Record - Required ......................................................................................... Length = 512
This record carries New Jersey defined fields listed below and is mandatory.

Location Field Length Description and Remarks
1-2 Record Identifier 2 Constant “RS”
3-4 State Code 2 Enter “34” for New Jersey.

5-9 Test/Production indicator 5 1 byte of data: T=Test, p = production. Left justify and fill with
blanks.
10-18 Social Security Number (SSN) 9 Enter the employee’s social security number. See rules in SSA
booklet, EFW2.
19-33 Employee First Name 15 Left justify and fill with blanks. See SSA booklet, EFW2.

34-48 Employee middle Name or initial 15 Left justify and fill with blanks. See SSA booklet, EFW2.

49-68 Employee Last Name 20 Left justify and fill with blanks. See SSA booklet, EFW2.

69-72 Suffix 4 Left justify and fill with blanks. See SSA booklet, EFW2.

73-94 Location Address 22 Left justify and fill with blanks. See SSA booklet, EFW2.

95-116 Delivery Address 22 Left justify and fill with blanks. See SSA booklet, EFW2.

117-138 City 22 Enter the employee’s city. Left justify and fill with blanks.

139-140 State Abbreviation 2 Enter “NJ” for New Jersey. See SSA booklet, EFW2 for other
states, territories, possessions, et al.
141-145 Zip Code 5 Enter a valid zip code. For a foreign address, leave blank.

146-149 Zip Code Extension 4 Use this field for the four-digit extension of the zip code. If not
applicable, enter blanks.
150-153 Blank 4 Blanks.

154 Corrected Indicator 1 “C” for a Corrected W2, else Blank
155-177 Foreign State/Province 23 If app, enter foreign state/province. Left justify, fill with blanks.

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New Jersey Electronic File Format Requirements for Reporting
Annual Federal Form W-2 Information

178-192 Foreign Postal Code 15 If applicable, enter the foreign postal code. Left justify and fill with
blanks.
193-194 Country Code 2 See instructions for this Code RS field in SSA Booklet, EFW2.

195-242 Blank 48 Blanks.

243-247 Blank 5 Blanks

248-259 NJ Taxpayer Identification Number 12 FEIN or number under which withholdings have been filed with
the State of New Jersey (nine [9] digit FEIN plus three [3] digit
suffix).
260-267 Blank 8 Blanks.

268-273 Blank 6 Blanks.

274-275 Blank 2 Blanks.

276-286 State Taxable Wages 11 Right justify and zero fill. Include dollars and cents.

287-297 State income ax Withheld 11 Right justify and zero fill. Include dollars and cents

298 Blank 1 Blanks.

299 Family Leave Insurance Plan Type 1 Enter “P” if the employer has a private Family Leave Insurance plan
Code approved by the New Jersey Department of Labor and Workforce
Development, Bureau of Private Plan, Approval & Termination
Section, PO Box 957, Trenton, NJ 08625-0957. Otherwise enter
blank. if you have any questions, phone (609) 292-2720 or fax
(609) 292-2537

300-313 Private Family Leave Insurance 14 Make an entry in this field only if “Family Leave Insurance Plan
Plan Number Type Code,” position 299 is a “P.” ID number assigned by:
New Jersey Department of Labor and Workforce Development,
Bureau of Private Plan, Approval & Termination Section, PO Box
957, Trenton, NJ 08625-0957. Phone (609) 292-2720 or Fax (609)
292-2537 if you have any questions. Left justify and blank fill.
314-318 Family Leave Insurance Withheld 5 Right justify, zero fill. Include dollars and cents. Amount withheld
as Family Leave Insurance workers’ contributions.
319-337 Blank 19 Blanks.

338 Disability Plan Type Code 1 Enter “P” if the employer has a private disability plan approved by
the New Jersey Department of Labor and Workforce Development,
Bureau of Private Plan, approval & Termination Section, PO Box
957, Trenton, NJ 08625-0957. Otherwise enter blank. If you have
any questions, phone (609) 292-2720 or Fax(609) 292-2537
339-352 Private Disability Plan Number 14 Make an entry in this field only if “Disability Plan Type Code,”
position 338 is a “P.” ID number assigned by: New Jersey
Department of Labor and Workforce Development, Bureau of
Private Plan, approval & Termination Section, PO Box 957,
Trenton, NJ 08625-0957. Otherwise enter blank. If you have any
questions, phone (609) 292-2720 or Fax(609) 292-2537. Left
justify and blank fill.

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New Jersey Electronic File Format Requirements for Reporting
Annual Federal Form W-2 Information

353-357 Combined NJ unemployment 5 Right justify, zero fill. Include dollars and cents. Amount withheld
insurance, Workforce Development as workers’ contributions.
Program and health Care Subsidy
Withheld
358-362 Disability Insurance Withheld 5 Right justify, zero fill. Include dollars and cents. Amount withheld
as workers’ contributions for Disability Insurance.
363 Pension Plan Indicator 1 “P” Only if employee was an active participant (for any part of the
year) in a retirement plan, otherwise blank.

364 Deferred Compensation Indicator 1 “D” Only if employee elective deferrals were made to a Code
Section 401(k) retirement plan, otherwise blank.
365-373 Deferred Compensation Amount 9 Right justify, zero fill. Include dollars and cents. Total employee
elective deferrals to a Code Section 401(k) plan, made during
the year.
374-412 Blank 39 Blanks.
413-487 Blank 75 Blanks.
488-512 Blank 25 Blanks

Code RT - Total Record - Required ......................................................................................... Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (efW2, July, 2022) for electronic record specifications.
Code RU - Total Record - Optional ......................................................................................... Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (efW2, July, 2022) for electronic record specifications.

Code RF - Final Record - Required .......................................................................................... Length = 512
See SSA Booklet “Specifications for filing forms W-2 electronically” (efW2, July, 2022) for electronic record specifications.

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