CINCINNATI INCOME TAX DIVISION 
Electronic Wage Reconciliation Filing Specifications for Tax Year 2023 
 
                                                                                                            HEADER RECORD 
POSITION     FIELD            LENGTH                                                                                  SPECIFICATIONS                                                         TYPE 
       1 - 1 Record ID        1                                                                              Header Record  (Default Value = ‘H’)                              Char 
       2 - 9 Receive Date     8                                                                              Year, Month, Day                                                  Date 
             (yyyymmdd)                                                                                      (Example: “20190229 ”)
  10   205–  “0”              196                                                                            Filler  –Zero Fill                                        Number 
 206 - 206   Source of        1                                                                              Default Value = ‘6’                                   Char 
             Transaction 
 
                                                                                                            DETAIL RECORD 
POSITION     FIELD            LENGTH                                                                                   SPECIFICATIONS                                                        TYPE 
  1   1–     Record ID        1                                                                              Detail Record (Default Value = ‘D’)                               Char 
   2 - 11    Account          10                                                                             The employer’s Account Number             Number 
             Number 
  12 - 19    Receive Date     8                                                                              Year, Month, Day                                                  Date 
             (yyyymmdd)                                                                                      (Example: “20190229 ”)
  20 - 23    Tax Year         4                                                                              Four-digit tax year.                                  Char 
  24 - 32    FID              9                                                                              The employer’s Federal                                            Char 
                                                                                                             Identification Number. 
  33 - 72    Name             40                                                                             The employer’s name. Left justify                                 Char 
                                                                                                             and fill with blanks 
  73 - 102   City             30                                                                             Enter the employer’s city. Left justify  Char 
                                                                                                             and fill with blanks. 
 103 - 107   Total W-2’s      5                                                                              Number of W-2’s transmitted.                                      Number (99999) 
108   118–   Total Taxable    11                                                                             Right justify and zero fill.                                      Number 
             Wages                                                                                                                                                             (999999999v99) 
119   129 –  Other City       11                                                                             Right justify and zero fill.                                      Number 
             Credits                                                                                                                                                           (999999999v99) 
 130 - 140   Total Cincinnati 11                                                                             Right justify and zero fill.                                      Number 
             Tax                                                                                                                                                               (999999999v99) 
  141- 151   Withholding                                                                                 11  How much employer claims paid                                     Number 
             Deposits                                                                                        during the year.                                                  (999999999v99) 
                                                                                                             (Right justify and zero fill) 
 152 - 162   Amount Paid      11                                                                             Amount paid with return.                                          Number 
             with Return                                                                                     (Right justify and zero fill.)                                    (999999999v99) 
 163 - 173   Q1               11                                                                             1st Quarter Tax Withheld.                                         Number 
                                                                                                             (Right justify and zero fill)                                     (999999999v99) 
 174 - 184   Q2               11                                                                             2nd Quarter Tax Withheld.                                         Number 
                                                                                                             (Right justify and zero fill)                                     (999999999v99) 
 185 - 195   Q3               11                                                                             3rd Quarter Tax Withheld.                                         Number 
                                                                                                             (Right justify and zero fill)                                     (999999999v99) 
 196 - 206   Q4               11                                                                             4th Quarter Tax Withheld.                                         Number 
                                                                                                             (Right justify and zero fill)                                     (999999999v99) 
 
  Prepared:  December 2023                                                                                                                                                                   

Electronic W-3 Filing Specifications for Tax Year 2023 
Page 2 
 
                               TRAILER RECORD 
 POSITIO     FIELD         LENGTH           SPECIFICATIONS                                                      TYPE 
      N 
      1 - 1  Record ID     1       Trailer Record  (Default Value = ‘T’)                           Char 
  2   200–   “0”           199     Filler  –Zero Fill                                       Number 
201 - 206    Total Records 6       Count of detail records                                         Number  
                                   (Right justify and zero fill) 
 
  Prepared:  December 2023