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KANSAS DEPARTMENT OF REVENUE

2024 W-2 SPECIFICATIONS FOR ELECTRONIC FILING
EFW2 FORMAT

The state of Kansas follows the Social Security Administration (SSA) guidelines in regard to the filing of W-2s, Wage
and Tax Statements per K.S.A. 79-3222, K.S.A. 79-3296, and K.S.A. 79-3299. Employers are required to file all
electronic W-2 information with the Department of Revenue in a format consistent with the electronic filing
specifications outlined by the Social Security Administration.

ELECTRONIC RECORDS THAT DO NOT CONFORM TO THE
SPECIFICATIONS DEFINED IN THESE INSTRUCTIONS WILL NOT BE ACCEPTED.

RECORD FORMAT AND RECORD LAYOUT SPECIFICATIONS: Transmitters are required to use the format listed
on page two of this document for Code RS records. For all other record specifications, please follow the information
in the Social Security Administration (SSA) booklet, Specifications for Filing Forms W2 Electronically (EFW2),
available on the SSA website http://www.ssa.gov/employer/pub.htm. Additional information regarding the filing with
the state of Kansas is available on our website: http://www.ksrevenue.org/forms-btwh.html.

STATE OF KANSAS REQUIRED FORMAT
Code RA Submitter Record Required
Code RE Employer Record Required
Code RW Employee Wage Record Required
Code RO Employee Wage Record Optional
Code RS State Record Required – please see page 2, 3 and 4
Code RT Total Record Required
Code RUTotal Record Optional – if filing RO records
Code RV State Total Record Optional
Code RF Final Record Required

Entities reporting for 51 or more employees or payees must file by electronic means. Most will be able to file through
a Department developed, web based application. Entities with less than 51 employees or payees can also benefit
from using the application.

Kansas does not accept withholding information submitted on magnetic media. Filers submitting information
for multiple employers should contact the Department for filing options.

All information must be submitted as required by appropriate federal guidelines and modified by this document. For
questions concerning filing requirements should be directed to Customer Relations at 785-368-8222 or email
KDOR_tac@ks.gov.

MAILING ADDRESS:
KDOR - ELECTRONIC SERVICES
PO BOX 3506
TOPEKA, KS 66625-3506

K-2MT (Rev. 10-24)
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 NOTE: RECORD LENGTH FOR THE KANSAS AND SSA "RS" RECORD IS 512 BYTES. ALL FIELDS ARE REQUIRED AND 
 CAN BE BLANK OR ZERO FILLED. The transmitter is required to send the federal records sent to the SSA for Kansas 
 employees: RA, RE, RW, RO (optional), RS, RT, RU (optional), RV (optional) and RF. The RS record must be for Kansas 
 wages only. 

 All Tax Year 2024 W-2s must be filed by January 31, 2025. 

                   2024 CODE RS RECORD LAYOUT - STATE OF KANSAS 

 Field       Record                                          Social Security Employee First Employee Middle 
 Name        Identifier      State Code Blank                Number(SSN)     Name             Name or Initial 
 Positio     1-2             3-4        5-9                  10-18           19-33            34-48 
 n           2               2          5                    9               15               15 
          
 Length 
            Employee Last 
 Field       Name            Suffix     Location Address Delivery Address    City             State Abbreviation 
 Name        49-68           69-72      73-94                95-116          117-138          139-140 
 Positio     20              4          22                   22              22               2 
          
 Field                       ZIP Code                        Foreign         Foreign Postal 
 Name        ZIP Code        Extension  Blank                State/Province  Code             Country Code 
 Positio     141-145         146-149    150-154              155-177         178-192          193-194 
 n           5               4          5                    23              15               2 
          
 Field 
 Name        Blank           Blank      Blank                Blank           Blank            Blank 
 Positio     195-196         197-202    203-213              214-224         225-226          227-234 
 n           2               6          11                   11              2                8 
        
                                        State Employer 
 Field                                  Withholding                                           State Taxable 
 Name        Blank           Blank      Account #            Blank           State Code       Wages 
 Positio     235-242         243-247    248-267              268-273         274-275          276-286 
 n           8               5          20                                   2                11 
        
 Field   State Income Tax    ther                            Local           Local Income Tax State Control 
 Name        Withheld        State Data Blank              Taxable Wages     Withheld         Number 
 Positio     287-297         298-307    308                  309-319         320-330          331-337 
 n           11              10         1                    11              11               7 
          
             Employee 
            Contribution to  
 Field      KPERS, KP&F, 
 Name        Judges          Blank      Blank                Blank 
 Positio     338-348         349-412    413-487              488-512 
 n           11              64         75                   25 
          
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2024 CODE RS RECORD LAYOUT - STATE OF KANSAS
RS Max Field
Position Field Name Length Specifications
1-2 Record Identifier 2 Constant “RS”
3-4 State Code 2 Enter the appropriate postal NUMERIC code
(See Appendix F in SSA Pub 42-007.)
Enter “20” for the Kansas postal numeric code.
5-9 Blank 5 Fill with Blanks
10-18 Social Security Number 9 Enter the employee’s SSN as shown on the original/replacement SSN card issued
by SSA. If no SSN available, enter zeros.
19-33 Employee First Name 15 Enter the employee’s first name as shown on the SSN card. Left justify and fill with blanks.
34-48 Employee Middle Name or 15 If applicable, enter the employee’s middle name or initial as shown on the SSN
Initial card. Left justify and fill with blanks.
49-68 Employee Last Name 20 Enter the employee’s last name as shown on the SSN card. Left justify and fill with blanks.
69-72 Suffix 4 If applicable, enter the employee’s alphabetic suffix. For example: SR, JR. Left
justify and fill with blanks. If no suffix, fill with blanks.
73-94 Location Address 22 Enter the employee’s location address (Attention, Suite, Room Number, etc.). Left
justify and fill with blanks.
95-116 Delivery Address 22 Enter the employee’s delivery address. Left justify and fill with blanks.
117-138 City 22 Enter the employee’s city. Left justify and fill with blanks.
139-140 State Abbreviation 2 Enter the employee’s State or commonwealth/territory. Use the postal
abbreviation. (See Appendix F in SSA Pub 42-007)
141-145 Zip Code 5 Enter the employee’s zip code. For foreign address, fill with blanks.
146-149 Zip Code Extension 4 Enter the employee’s four-digit extension of the zip code. If not applicable, fill with
150-154 Blank 5 Fill with blanks.
155-177 Foreign State/Province 23 If applicable, enter the employee’s foreign state/providence. Left justify and fill with
blanks. Otherwise, fill with blanks.
178-192 Foreign Postal Code 15 If applicable, enter the employee’s foreign postal code. Left justify and fill with
blanks. Otherwise, fill with blanks.
193-194 Country Code 2 If one of the following applies, fill with blanks:
• One of the 50 states of the USA • Guam
• District of Columbia • Northern Mariana Islands
• Military Post Office (MPO) • Puerto Rico
• American Samoa • Virgin Islands
Otherwise, enter the employee’s applicable Country Code. (Appendix G in SSA Pub 42-007)
195-196 Blank 2 Fill with blanks.
197-202 Blank 6 Fill with blanks.
203-213 Blank 11 Fill with blanks.
214-224 Blank 11 Fill with blanks.
225-226 Blank 2 Fill with blanks.
227-234 Blank 8 Fill with blanks.
235-242 Blank 8 Fill with blanks.
243-247 Blank 5 Fill with blanks.
248-267 State Employer Account 20 Kansas Withholding Account number for the Employer.
Number Left justify and fill with blanks. (036#######F##)
268-273 Blank 6 Fill with blanks.
274-275 State Code 2 Enter the appropriate postal numeric code. (See Appendix F in SSA Pub 42-007).
276-286 State Taxable Wages 11 Right justify and zero fill.
Applies to income tax reporting.
287-297 State Income Tax Withheld 11 Right justify and zero fill.
Applies to income tax reporting.
298-307 Other State Data 10 Defined by State/local agency.
Left justify and fill with blanks.
Applies to income tax reporting.
308 Blank 1 Fill with blank
309-319 Local Taxable Wages 11 Right justify and zero fill.
Applies to income tax reporting .
320-330 Local Income Tax Withheld 11 Right justify and zero fill.
Applies to income tax reporting.
331-337 State Control Number 7 Left justify and fill with blanks
Applies to income tax reporting.
338-348 Employee Contribution to 11 Amount of Employee Contribution to KPERS, KP & F and Judges
KPERS, KP & F and Judges Right justify and zero fill.
349-412 Blank 64 Fill with blanks.
413-487 Blank 75 Fill with blanks.
488-512 Blank 25 Fill with blanks.
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