PDF document

- 1 -

CCA DATA FORMAT SPECIFICATION
Preface

DIVISION OF TAXATION

DATA FORMAT SPECIFICATION

The Employer:

Enclosed is the Central Collection Agency (CCA)’s Data Format specification for generating W-2 and Form 1099
datasets in tax year 2023. This document should be used in conjunction with the CCA Data Format Field
Dictionary specification1 to produce conformant datasets for submittal to CCA and is aimed at employers, their
agents or vendors, e.g., accounting, payroll services, payroll system vendors, etc. who are generating W-2 and
Form 1099 datasets for submittal to CCA. The focus of the CCA Data Format Specification is to provide
clarifications and guidance associated with specific fields of the records it describes whereas the focus of the CCA
Data Format Field Dictionary1 is to provide the specific conditions and constraints associated with each field
whose record is described by the CCA Data Format specification. Both specifications are used to determine
whether a submittal will be accepted or rejected.

Please read these instructions carefully, they have changed from prior tax years. Employers who are required to
file conformant W-2 or Form 1099 datasets may be subject to monetary penalties for failure to comply with this
specification. Employers submitting W-2 or Form 1099 datasets to CCA that do not comply with this
specification will have their submittal rejected which may result in non-compliance with tax regulations.

For tax year 2022 and beyond CCA has changed submittal of W-2 and Form-1099 datasets to utilizing an
encrypted and secure web based reporting method. Employer supplied annual W-2 and Form-1099 tax
information will need to be submitted by following the CCA Submittal Procedures2. Should an employer be
unable to comply with the updated requirements, please contact the person listed in the Submittal Assistance
section of the CCA Submittal Procedures2. Any submission that does not comply with the CCA Submittal
Procedures2 will be properly destroyed and the tax submittal will be rejected. An employer account will be
considered delinquent until the annual W-2 or Form-1099 dataset is submitted correctly, per the CCA Submittal
Procedures2, and successfully processed.

The CCA Data Format specification conforms to Internal Revenue Service (IRS) Electronic Filing W-2 (EFW2)
and Form 1099 (Publication 1220) specifications with some minor addendums or changes. The IRS EFW2 and
Publication 1220 specifications require conformance with other specifications and they defer certain aspects of
their data format to the individual States to define further, e.g., the State of Ohio Department of Taxation. The
IRS EFW2 specification, IRS Publication 1220 specification and the State of Ohio Department of Taxation’s
EFW2 specification change yearly. Due to this specification’s dependency on these other specifications, the CCA
Data Format specification also changes yearly to insure conformance with them.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 1 of 151

- 2 -

CCA DATA FORMAT SPECIFICATION
Preface

Employers, their agents or vendors who generate W-2 and Form 1099 datasets for submittal are required to read,
evaluate and conform to all these applicable specifications:

 CCA expects full conformance with this specification.

 CCA expects full conformance, for W-2 datasets, with sections 3 FILE DESCRIPTION and 4 RECORD
SPECIFICATIONS of the IRS EFW2 specification3 for Tax Year 2023, unless otherwise noted by this
specification.

 CCA expects full conformance, for W-2 datasets, with the State of Ohio Department of Taxation W-2
Upload (EFW2) specification4 for Tax Year 2023, unless otherwise noted by this specification.

 CCA expects full conformance, for Form 1099 datasets, with Part C Record Format Specifications and
Record Layouts of the IRS Publication 1220 specification5 for Tax Year 2023, unless otherwise noted by
this specification.

This specification contains both normative and non-normative content:
 Normative content contains clarifications, guidance, recommendations and requirements that must be
followed.
 Non-normative content contains descriptive editorial information that helps with the conceptual
understanding of the normative content.

The following content in this specification is considered normative:
 The W-2 Data Format Conformance section, except Synopsis sub-sections.
 The Form 1099 Data Format Conformance section, except Synopsis sub-sections.

The following content in this specification is considered non-normative:
 The Preface.
 The Table of Contents.
 Any Synopsis sub-section in the W-2 Data Format Conformance section.
 Any Synopsis sub-section in the Form 1099 Data Format Conformance section.
 The Document History section.
 The Document Notations section.
 Document page headers and footers found in this specification document.
 Change bars found in this specification document.
 Metadata associated with this specification document.

Change bars, when present, do not reflect all changes that were made to this specification and should not be
relied upon as the only places where changes occurred in this specification. The employer or agent is required to
read this entire specification to determine changes made from one revision of this specification to another. To
help with the review of this specification CCA recommends using PDF comparison tools, which are freely
available, are the only accurate way to determine changes and will substantially reduce review time.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 2 of 151

- 3 -

                  CCA DATA FORMAT SPECIFICATION 
                  Table of Contents 
 
Table of Contents 

W-2 Data Format Conformance .................................................................................................................................5 

 Section 3 File Description Conformance................................................................................................................5 

 Section 3.1 General Conformance ......................................................................................................................5 

 Section 3.2 File Requirements Conformance .....................................................................................................7 

 Section 3.3 Assistance Conformance .................................................................................................................8 

 Section 4 Record Specifications Conformance ......................................................................................................9 

 Section 4.1 General Conformance ....................................................................................................................10 

 Section 4.2 Rules Conformance .......................................................................................................................10 

 Section 4.3 Purpose Conformance ....................................................................................................................14 

 Section 4.4 Assistance Conformance ...............................................................................................................14 

 Section 4.5 RA (Submitter) Record Conformance ...........................................................................................15 

 Section 4.6 RE (Employer) Record Conformance ...........................................................................................27 

 Section 4.7 RW (Employee) Record Conformance ..........................................................................................38 

 Section 4.8 RO (Employee Optional) Record Conformance ............................................................................46 

 Section 4.9 RS (State) Record Conformance ...................................................................................................49 

 Section 4.10 RT (Total) Record Conformance .................................................................................................75 

 Section 4.11 RU (Total Optional) Record Conformance .................................................................................78 

 Section 4.12 RV (State Total) Record Conformance .......................................................................................81 

 Section 4.13 RF (Final) Record Conformance .................................................................................................82 

Form 1099 Data Format Conformance .....................................................................................................................85 

 Part C Record Format Specifications and Record Layouts Conformance............................................................85 

 Part C General Conformance ............................................................................................................................85 

 Part C Rules Conformance ...............................................................................................................................87 

 Part C Assistance Conformance .......................................................................................................................92 

 Part C File Format Conformance......................................................................................................................93 

 Section 1 Transmitter T Record Conformance .................................................................................................94 

Tax Year 2023     Revised 12/5/2023 (Final, Rev. 1) Page 3 of 151

- 4 -

              CCA DATA FORMAT SPECIFICATION 
              Table of Contents 
 
 Section 2 Issuer A Record Conformance .......................................................................................................107 

 Section 3 Payee B Record Conformance ........................................................................................................114 

 Section 4 End of Issuer C Record Conformance ............................................................................................124 

 Section 5 State Totals K Record Conformance ..............................................................................................127 

 Section 6 End of Transmission F Record Conformance ................................................................................131 

Appendix A CCA Administered Municipalities ....................................................................................................134 

Appendix B CCA Recognized Municipalities ........................................................................................................135 

Appendix C CCA Administered JEDD/JEDZ ........................................................................................................138 

Appendix D CCA Recognized JEDD/JEDZ ..........................................................................................................139 

Document History ..................................................................................................................................................140 

Document Notations ...............................................................................................................................................151 

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 4 of 151

- 5 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

W-2 Data Format Conformance
CCA expects full conformance with sections 3 File Description and 4 Record Specifications of the IRS EFW2
specification, unless otherwise noted by this specification. The following is a list of clarifications and guidance
for sections 3 File Description and 4 Record Specifications of the IRS EFW2 specification.

Section 3 File Description Conformance
CCA expects full conformance with section 3 File Description of the IRS EFW2 specification, unless otherwise
noted by this specification. The following is a list of clarifications and guidance for the sub-sections found under
section 3 File Description of the IRS EFW2 specification.

Section 3.1 General Conformance

What do I name my file?
 Your dataset is processed by several CCA systems which have differing file naming conventions. To
avoid delays in processing your dataset you should follow these guidelines:

 Your dataset name should contain only alphabetic characters, numeric characters, the minus
(dash/hyphen) character, the plus character or the underscore character.

 Your dataset name should have a “ .txt” file extension.

 Your dataset name should be less than 32 characters in length, excluding the “.txt” file extension.

 CCA recommends using one of the following formats for the name of your dataset which will aid in the
tracking and processing of your dataset across our systems:

{format}-{tax-year}-{fein}.{extension}
{format}-{tax-year}-{fein}-{identifier}.{extension}

 Where each {...} parameter is separated with a minus (dash/hyphen) character and the dataset
name has a “.txt” file {extension}.

 Where the {format} parameter is the string “efw2” for a submittal that will be processed or
“tfw2” for a submittal that will only be verified for conformance.

 Where the {tax-year} parameter is the tax year that is being filed.

 Where the {fein} parameter is the submitter’s federal identification number and should contain
only numeric characters.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 5 of 151

- 6 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

 Optionally, an employer or their agent may use the second format, when applicable, and specify a
unique identifier given by the {identifier} parameter.

 The unique identifier must not contain a minus (dash/hyphen) character.

 The same unique identifier must be used when resubmitting the dataset for a rejected
submittal.

 CCA does not recommend using the date of creation, date of submittal or a hash of the
dataset, due to the prior bullet’s uniqueness requirement.

 Examples:
efw2-2023-123456789.txt
efw2-2023-123456789-1.txt

What if my company has multiple locations or payroll systems using the same EIN?
 When you are an agent for one or more employers, you are required to submit a single conformant
W-2 dataset to CCA that has all the employers you represent.

 When you are an employer that has multiple locations or subsidiaries, or represent multiple independent
organizations you are required to submit a single conformant W-2 dataset to CCA with all locations,
subsidiaries or independent organizations you represent, unless your locations, subsidiaries or
independent organizations have separate payroll systems and you are reporting directly from them, then
you are required to submit all the W-2 datasets together on the same media.

 When you are an employer that has multiple locations or subsidiaries using the same EIN, then you are
required to use the “Establishment Number” field (positions 27-30) of the RE (Employer) record to
distinguish each location.

What records are optional in a W-2 dataset and which ones are required?
 The RA (Submitter) record isrequired,only one of themmust be specified, and itmust be the first
record in the dataset.

 The RE (Employer) record isrequired,one or more of themmust be specified, and the first RE
(Employer) record must be the second record in the dataset.

 The RW (Employee) record isrequired,one or more of themmust be specified between the RE
(Employer) record and the RT (Total) record, and the first RW (Employee) record must be the third
record in the dataset.

 The RO (Employee Optional) record is optional, but required when applicable, and must be preceded
by an RW (Employee) record.

 The RS (State) record is required and one or more of them must be specified for each RW (Employee)
record.

 The RT (Total) record is required for each RE (Employer) record specified.

 The RU (Total Optional) record is required when an RO (Employee Optional) record has been
specified,otherwise it must be omitted .

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 6 of 151

- 7 -

                              CCA DATA FORMAT SPECIFICATION 
                              W-2 Data Format Conformance 

 The RV (State Total) record must be omitted since the IRS has deferred definition of this record to the 
  individual States and the State of Ohio Department of Taxation has not defined this record. 

 The RF (Final) record isrequired,only one of themmust be specified, and itmust be the last record in 
  the dataset. 

Section 3.2 File Requirements Conformance 

Section 3.2.1 RA (Submitter) Record Conformance 

 CCA will only accept datasets that conform to section 3.2.1 RA (Submitter) Record of the IRS EFW2 
  specification. Datasets not conforming to section 3.2.1 RA (Submitter) Record of the IRS EFW2 
  specification will be rejected for non-conformance. 

Section 3.2.2 RE (Employer) Record Conformance 

 CCA will only accept datasets that conform to section 3.2.2 RE (Employer) Record of the IRS EFW2 
  specification. Datasets not conforming to section 3.2.2 RE (Employer) Record of the IRS EFW2 
  specification will be rejected for non-conformance. 

Section 3.2.3 RW (Employee) Record and RO (Employee Optional) Record Conformance 

 CCA will only accept datasets that conform to section 3.2.3 RW (Employee) Record and RO (Employee 
  Optional) Record of the IRS EFW2 specification. Datasets not conforming to section 3.2.3 RW 
  (Employee) Record and RO (Employee Optional) Record of the IRS EFW2 specification will be rejected 
  for non-conformance. 

Section 3.2.4 RS (State) Record Conformance 

 CCA will only accept datasets that conform to section 3.2.4 RS (State) Record of the IRS EFW2 
  specification. Datasets not conforming to section 3.2.4 RS (State) Record of the IRS EFW2 specification 
  will be rejected for non-conformance. 

Section 3.2.5 RT (Total) Record and RU (Total Optional) Record Conformance 

 CCA will only accept datasets that conform to section 3.2.5 RT (Total) Record and RU (Total Optional) 
  Record of the IRS EFW2 specification. Datasets not conforming to section 3.2.5 RT (Total) Record and 
  RU (Total Optional) Record of the IRS EFW2 specification will be rejected for non-conformance. 

Section 3.2.6 RV (State Total) Record Conformance 

 CCA will only accept datasets that do not contain any RV (State Total) records. The IRS EFW2 
  specification has deferred definition of this record to the individual States and the State of Ohio 
  Department of Taxation’s EFW2 specification has not defined this record. Datasets containing any RV 
  (State Total) records will be rejected for non-conformance. 

Section 3.2.7 RF (Final) Record Conformance 

 CCA will only accept datasets that conform to section 3.2.7 RF (Final) Record of the IRS EFW2 
  specification. Datasets not conforming to section 3.2.7 RF (Final) Record of the IRS EFW2 specification 
  will be rejected for non-conformance. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                               Page 7 of 151

- 8 -

                          CCA DATA FORMAT SPECIFICATION 
                                W-2 Data Format Conformance 

Section 3.3 Assistance Conformance 

Whom should I call if I have questions about the file description? 
  Direct specific questions on the IRS data format to the contact information listed under this question in 
   section 3.3 Assistance of the IRS EFW2 specification. 

  Direct specific questions on what CCA will accept or reject, or questions regarding specific addendums or 
   changes that CCA has made to the IRS EFW2 specification to: 
    
   ANDREW HOUGHTON 
   INFORMATION SYSTEMS DEPARTMENT 
   CENTRAL COLLECTION AGENCY 
   205 W SAINT CLAIR AVE 
   CLEVELAND, OH 44113-1503 
    
   Email:   ahoughton@clevelandohio.gov (preferred) 
   Phone:  1-216-664-2070 (EST) 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)  Page 8 of 151

- 9 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

Section 4 Record Specifications Conformance
CCA expects full conformance with section 4 Record Specifications of the IRS EFW2 specification, unless
otherwise noted by this specification. The following is a list of clarifications and guidance for the sub-sections
found under section 4 Record Specifications of the IRS EFW2 specification.

CCA will not accept datasets when they do not conform to these basic requirements which are detailed in the
IRS EFW2 specification. Datasets not conforming to these basic requirements will be rejected for non-
conformance.

 The record does not use the ASCII-1 (American Standard Code for Information Interchange) character
encoding.

 The record is not exactly 512 characters (bytes) in length.

 The record is not terminated by a Carriage Return (CR) and Line Feed (LF) line terminator.

 The “Record Identifier” field (positions 1-2) of each record does not contain one of the following values:
RA, RE, RW, RO, RS, RT, RU, RF.

 The record in the dataset was not specified in the correct order.

 The record was missing from the dataset when it should have been present.

 The record was present in the dataset when it should have been omitted.

 The record was specified too few or too many times in the dataset.

 Extraneous empty (blank) lines appear in the dataset.

 Extraneous content is found either before or after any defined record.

 Alphabetic or numeric (non-money) fields in any defined record that are not left justified and padded
with trailing space (blank) characters.

 Date fields in any defined records that do not contain a valid date.

 Money fields in any defined record that contain non-numeric characters or are not right justified and
padded with leading numeric zero characters.

 Blank fields in any defined record that contains any characters other than space (blank) characters.

 Name or Address fields in any defined records that contain any punctuation characters.

 Record fields that do not conform to the IRS EFW2 specification’s content restrictions, the State of Ohio
Department of Taxation’s EFW2 specification’s content restrictions, or this specification’s content
restrictions.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 9 of 151

- 10 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

Section 4.1 General Conformance

What character sets may I use?
 CCA will only accept datasets that are encoded in the ASCII-1 (American Standard Code for Information
Interchange) character set. Datasets encoded in any other character set, e.g., Unicode, will be rejected for
non-conformance.

 A Unicode Byte Order Mark (BOM) is used to indicate that the character encoding of a dataset is
using the Unicode character encoding, which is not the acceptable character encoding.

What is the length of each record?
 CCA will only accept datasets that conform to this question in section 4.1 General of the IRS EFW2
specification. Datasets not conforming to this question in section 4.1 General of the IRS EFW2
specification will be rejected for non-conformance.

 Each record in the dataset must be exactly 512 characters (bytes).

Are there any restrictions concerning the number of records for a W-2 dataset?
 CCA follows the guidelines under this question in section 4.1 General of the IRS EFW2 specification.

 CCA has not received a dataset that exceeds the guidelines under this question in section 4.1 General of
the IRS EFW2 specification however, when your dataset exceeds these guidelines contact CCA before
sending your submittal. See Section 4.4 Assistance Conformance of this specification for whom to
contact.

What case letters must I use?
 CCA will only accept datasets that conform to this question in section 4.1 General of the IRS EFW2
specification. Datasets not conforming to this question in section 4.1 General of the IRS EFW2
specification will be rejected for non-conformance.

How do I know exactly what content should be placed in each field?
 See IRS Publication General Instructions for Forms W-2 and W-36 for tax year 2023 and this
specification.

Section 4.2 Rules Conformance

What rules do you have for alpha/numeric fields?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2 specification
will be rejected for non-conformance.

 Numeric (non-money) fields, e.g., name fields, address fields, phone number fields, etc., should be left
justified and padded with trailing space (blank) characters.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 10 of 151

- 11 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

 Blank fields should contain only space (blank) characters.

Why does CCA care whether there is data in Blank fields?

1. It’s a requirement of the IRS EFW2 specification that they contain only space (blank) characters
and CCA expects full conformance with the IRS EFW2 specification so it can program its systems
according to industry standards that are used in Business to Business (B2B) interchange. The IRS
EFW2 specification is a B2B contract where CCA expects the employer to produce a conformant
dataset and the employer expects CCA will consume a conformant dataset.

2. It’s an indication that the application that generated the dataset wasn’t paying attention to the
details of the IRS EFW2 specification and possibly offset the writing of some fields in the record
which resulted in data overflowing into these “Blank” fields. CCA doesn’t know the employer’s
payroll data and this is a red flag, just like incorrect totals, that the employer may not be reporting
accurate information. Only the employer or their agent can sort out whether they are reporting
accurately.

What rules to you have for money fields?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2 specification
will be rejected for non-conformance.

 Money fields should contain only numeric characters that are right justified and are padded with
leading numeric zero characters.

 Money fields that are not applicable should be filled with numeric zero characters.

What rules do you have for reporting Wages, Tips and Other Compensation and Income Tax Withheld?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2 specification
will be rejected for non-conformance.

What rules do you have for the address fields?
 CCA expects datasets to conform to this question in section 4.2 Rules of the IRS EFW2 specification.

 CCA will flag non-conformance to USPS Publication 28 Postal Addressing Standards7, for US domestic
addresses, in the “Delivery Location” field and the “Delivery Address” field of the RA (Submitter), RE
(Employer), RW (Employee) and RS (State) records. CCA asks employers or their agents to review
flagged addresses and bring them into conformance with this requirement in the IRS EFW2
specification. Non-conformance with USPS Publication 28 Postal Addressing Standards7, for US
domestic addresses, in those specified fields,at this time,will not result in rejection of your submittal.

 Employers or their agents should only be reporting US domicile addresses of their employees for tax
reporting purposes. Domicile addresses are used for determining municipal tax liability. PO Boxes are
not acceptable US domicile addresses.

 CCA will not accept datasets when the “Delivery Address” field contains a PO Box. Datasets not
conforming to these requirements will be rejected for non-conformance.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 11 of 151

- 12 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

 Employers or their agents should not be reporting foreign addresses in other countries, with the
exception of daily commuters from other countries. According to the Ohio Department of Taxation8, you
are a resident of the State of Ohio when you lease or own a residence in Ohio, therefore, except for
employee’s whom commute daily from other countries, the employee has a domicile address in Ohio and
it should be used for tax reporting purposes.

 CCA will not accept datasets when the Address fields report a foreign address in countries
other than Canada. Datasets not conforming to these requirements will be rejected for non-
conformance.

What rules do you have for the submitter EIN?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2 specification
will be rejected for non-conformance.

What rules do you have for the employer EIN?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2 specification
will be rejected for non-conformance.

What rules do you have for the format of the employee name?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2 specification
will be rejected for non-conformance.

 Only the employee’s first name should be specified in the “Employee First Name” field. CCA will flag
“Employee First Name” fields that appear to contain multiple names for review by the employer to insure
they match the employee’s Social Security card.

 CCA requires the “Employee First Name” field in both the RW (Employee) and RS (State)
records.

 CCA will only accept datasets when the “Employee First Name” field does not contain any
punctuation characters.

 CCA will only accept datasets when the “Employee First Name” field does not contain a middle
initial. Middle initials belong in the “Employee Middle Name or Initial” field. Datasets
containing a middle initial in the “Employee First Name” field will be rejected for non-
conformance.

 Only the employee’s middle name or initial, when shown on the Social Security card, should be
specified in “Employee Middle Name or Initial” field. CCA will flag the “Employee Middle Name or
Initial” fields that contain multiple names for review by the employer to insure they match the employee’s
Social Security card.

 CCA will only accept datasets when the “Employee Middle Name or Initial” field does not
contain any punctuation characters.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 12 of 151

- 13 -

CCA DATA FORMAT SPECIFICATION
W-2 Data Format Conformance

 Only the employee’s last name should be specified in the “Employee Last Name” field. CCA will flag
“Employee Last Name” fields that contain multiple names for review by the employer to insure they
match the employee’s Social Security card.

 CCA requires the “Employee Last Name” field in both the RW (Employee) and RS (State)
records.

 CCA will only accept datasets when the “Employee Last Name” field does not contain any
punctuation characters.

 CCA will only accept datasets when the “Employee Last Name” field does not contain a name
suffix, e.g., JR, SR, I, II, III, etc. Name suffixes belong in the “Suffix” field. Datasets not
conforming to these requirements will be rejected for non-conformance.

 Only the employee’s name suffix, e.g., JR, SR, I, II, III, etc. when shown on the Social Security card,
should be specified in the “Suffix” field.

 The “Suffix” field should not contain titles, e.g., DR, DDS, MD, PHD, etc.

 CCA will only accept datasets when the “Employee Last Name” field does not contain any
punctuation characters.

 CCA will only accept datasets when the “Suffix” field contains a known name suffix, e.g., JR,
SR or Roman numerals less than the value 10. Datasets not conforming to these requirements will
be rejected for non-conformance.

What rules do you have for formatting an E-mail address for SSA’s purposes?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2
specification will be rejected for non-conformance.

How do I know if the top-level domain in my E-Mail address is acceptable?
 CCA will only accept datasets that conform to this question in section 4.2 Rules of the IRS EFW2
specification. Datasets not conforming to this question in section 4.2 Rules of the IRS EFW2
specification will be rejected for non-conformance.

 CCA validates an email’s top-level domain based on the IANA (Internet Assigned Numbers
Authority) website9 found in this question in section 4.2 Rules of the IRS EFW2 specification.

What rules do you have for the Social Security Number (SSN)?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 Employee Social Security Number (SSN) fields must contain only numeric characters.

 Employee Social Security Number (SSN) fields must not contain minus (dash/hyphen) characters.

 Employee Social Security Number (SSN) fields must not begin with “000”, “666”, or “9”. See this
question in section 4.2 Rules of the IRS EFW2 specification and the Social Security POMS manual .

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 13 of 151

- 14 -

                         CCA DATA FORMAT SPECIFICATION 
                                 W-2 Data Format Conformance 

    Employee Social Security Number (SSN) fields must fall within these ranges: 
     001-01-0001 through 665-99-9999 
     667-01-0001 through 899-99-9999 

    Employee Social Security Number (SSN) fields must not contain zeros for the first group of 3 
     digits (positions 1-3), and must not contain zeros for the second group of 2 digits (positions 4-5), 
     and must not contain zeros for the third group of 4 digits (positions 6-9). See Social Security 
     POMS manual. 

    Employee Social Security Number (SSN) fields must not contain numbers with the same digit in 
     all positions, “000000000”, “111111111”, “222222222”, “333333333”, “444444444”, 
     “555555555”, “666666666”, “777777777”, “888888888”, or “999999999”. 

    Employee Social Security Number (SSN) fields must not contain numbers with digits in 
     numerical order, “123456789”, and must not contain numbers with digits in reverse numerical 
     order, “987654321”. 

    Employee Social Security Number (SSN) fields must not contain widely exposed numbers, 
     “001010001”, “055090001”, “078051120”, “219099999”, “457555462”, and must not contain 
     numbers exposed in films    , “000000002”, “100200853”, “141186941”, “174631503”, 
     “555782643”, “905805406”, “915301717”. 

    Employee Social Security Number (SSN) fields must not contain numbers found in the SSA 
     Death Index. 

Section 4.3 Purpose Conformance 
 This section in the IRS EFW2 specification is informative and does not specify any conformance 
  requirements. 

Section 4.4 Assistance Conformance 

Whom should I call if I have questions about the record description? 
 Direct specific questions on the IRS data format to the contact information listed under this question in 
  section 4.4 Assistance of the IRS EFW2 specification. 

 Direct specific questions on what CCA will accept or reject, or questions regarding specific addendums or 
  changes that CCA has made to the IRS EFW2 specification to: 
   
  ANDREW HOUGHTON 
  INFORMATION SYSTEMS DEPARTMENT 
  CENTRAL COLLECTION AGENCY 
  205 W SAINT CLAIR AVE 
  CLEVELAND, OH 44113-1503 
   
  Email:   ahoughton@clevelandohio.gov (preferred) 
  Phone:  1-216-664-2070 (EST)  
   
Tax Year 2023            Revised 12/5/2023 (Final, Rev. 1)                           Page 14 of 151

- 15 -

CCA DATA FORMAT SPECIFICATION
RA (Submitter) Record Field Conformance

Section 4.5 RA (Submitter) Record Conformance

RA (Submitter) Record 1 per Dataset

RE (Employer) Record 1 per Employer Group

RW (Employee) Record 1 per Employee Group
0 or 1 per Employee Group
RO (Employee Optional) Record Employee Group 1 or more per
Employer Group
Employer Group
1 or more per 1 or more per
RS (State) Record Dataset
Employee Group
RT (Total) Record 1 per Employer Group
0 or 1 per Employer Group
RU (Total Optional) Record when any RO Records found
in all Employee Groups
RF (Final) Record 1 per Dataset

RA (Submitter) Record Overview

A W-2 dataset begins with the RA (Submitter) record whose purpose is to identify the organization submitting the
dataset and who in the organization should be contacted when there are issues with the dataset and to send a
conformance report to the contact’s email address.

RA (Submitter) Record Field Conformance

CCA expects full conformance with section 4.5 RA (Submitter) Record of the IRS EFW2 specification, unless
otherwise noted by this specification. The following is a list of clarifications and guidance for section 4.5 RA
(Submitter) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for a detailed
description of the conditions and constraints that apply to the fields of this record.

 CCA will not accept datasets when extraneous content is found either before or after the RA (Submitter)
record. Datasets not conforming to these requirements will be rejected for non-conformance.

 This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only
specific records and does not indicate that extraneous content is acceptable elsewhere.

 CCA will not accept datasets that do not contain any RA (Submitter) records. Datasets not conforming to
these requirements will be rejected for non-conformance. See questions in section 3.1 General of the IRS
EFW2 specification.

 CCA will not accept datasets when there is more than one RA (Submitter) record. Datasets not
conforming to these requirements will be rejected for non-conformance. See section 3.2 File
Requirements of the IRS EFW2 specification.

 CCA will not accept datasets when the RA (Submitter) record is not the first record in the dataset.
Datasets not conforming to these requirements will be rejected for non-conformance. See section
3.2.1 RA (Submitter) Record of the IRS EFW2 specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 15 of 151

- 16 -

                           CCA DATA FORMAT SPECIFICATION 
                           RA (Submitter) Record Field Conformance 

 CCA will not accept datasets when the RA (Submitter) record’s “Submitter's Employer Identification 
  Number (EIN)” field (positions 3-11) does not conform to the content restrictions of the IRS EFW2 
  specification. Datasets not conforming to these requirements will be rejected for non-conformance. See 
  questions in section 4.2 Rules of the IRS EFW2 specification. 

     CCA requires the RA (Submitter) record’s “Submitter's Employer Identification Number (EIN)” 
      field (positions 3-11). See column FIELD SPECIFICATIONS for this field in section 4.5 RA 
      (Submitter) Record of the IRS EFW2 specification. 

     Before sending your submittal, verify the submitter EIN in your dataset. 

 CCA will accept datasets when the RA (Submitter) record’s “User Identification (User ID)” field 
  (positions 12-19) contains only space (blank) characters. 

     CCA requires the RA (Submitter) record’s “User Identification (User ID)” field (positions 12-19) 
      to contain the BSO user ID when an employer has been issued a BSO user ID by the IRS. 

     CCA requires the RA (Submitter) record’s “User Identification (User ID)” field (positions 12-19) 
      to contain only space (blank) characters for employers who have not been issued a BSO user ID by 
      the IRS because they not required to electronically file with the IRS, but who are required to 
      electronically file their W-2 for municipal tax reporting. 

 CCA will not accept datasets when the RA (Submitter) record’s “Software Vendor Code” field (positions 
  20-23) conflicts with the “Software Code” field (positions 36-37). Datasets containing conflicting content 
  will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in section 
  4.5 RA (Submitter) Record of the IRS EFW2 specification. 

     When the RA (Submitter) record’s “Software Code” field (positions 36-37) contains code “98”, 
      then the “Software Vendor Code” field (positions 20-23) must contain only space (blank) 
      characters. 

     When the RA (Submitter) record’s “Software Code” field (positions 36-37) contains code “99”, 
      then the “Software Vendor Code” field (positions 20-23) must contain four numeric character 
      from NACTP (National Association of Computerized Tax Processors). 

     When in doubt on how to assign the RA (Submitter) record’s “Software Vendor Code” field 
      (positions 20-23) and the “Software Code” field (positions 36-37), then assign only space (blank) 
      characters to the “Software Vendor Code” field (positions 20-23) and assign code “98” to the 
      “Software Code” field (positions 36-37). 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                   Page 16 of 151

- 17 -

                          CCA DATA FORMAT SPECIFICATION 
                         RA (Submitter) Record Field Conformance 

 CCA will not accept datasets when the RA (Submitter) record’s “Resub Indicator” field (position 29) 
  does not contain the code “0” and the “Resub Wage File Identifier (WFID)” field (positions 30-35) does 
  not contain only space (blank) characters. Datasets not conforming to these requirements will be rejected 
  for non-conformance. See column FIELD SPECIFICATIONS for these fields in section 4.5 RA 
  (Submitter) Record of the IRS EFW2 specification. 

   CCA does not issue WFID, only SSA does, hence the RA (Submitter) record’s “Resub Wage File 
    Identifier (WFID)” field (positions 30-35) would contain only space (blank) characters and that 
    implies that you would never enter code “1” in the “Resub Indicator” field (position 29) so it must 
    contain code “0”. 

  CCA will not accept datasets when the RA (Submitter) record’s “Company Name” field (positions 
  38-94) or the “Submitter Name” field (positions 217-273) contains only space (blank) characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the RA (Submitter) record’s “Company Name” field (positions 38-94). 

   CCA requires the RA (Submitter) “Submitter Name” field (positions 217-273). See column 
    FIELD SPECIFICATIONS for this field in section 4.5 RA (Submitter) Record of the IRS EFW2 
    specification. 

   The RA (Submitter) record’s “Company Name” field (positions 38-94) or the “Submitter Name” 
    field (positions 217-273) should contain only alphabetic characters, numeric characters and only 
    the special characters of significance to the organization’s name that are found in the ASCII-1 
    (American Standard Code for Information Interchange) character set. 

   The RA (Submitter) record’s “Company Name” field (positions 38-94) or the “Submitter Name” 
    field (positions 217-273) should not contain any punctuation characters. Do not use commas or 
    periods for abbreviation, e.g., “ABC, INC.” should be “ABC INC”. 

   The RA (Submitter) record’s “Company Name” field (positions 38-94) or the “Submitter Name” 
    field (positions 217-273) should use standard business abbreviation, e.g., “INCORPORATED” 
    should be “INC”, “LIMITED” should be “LTD”, etc. found in Appendix G of the 
    USPS Publication 28 Postal Addressing Standards 7 and use the compression techniques described 
    in section 35 Address Data Element Compression Guidelines of the USPS Publication 28 Postal 
    Addressing Standards7 to insure the business name fits within the field size limitations. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                    Page 17 of 151

- 18 -

                           CCA DATA FORMAT SPECIFICATION 
                           RA (Submitter) Record Field Conformance 

 The RA (Submitter) record’s “Location Address” field (positions 95-116 and 274-295) should contain 
  only the address’s secondary location information, e.g., the multi-tenant designation and number within a 
  multi-tenant building. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    only space (blank) characters, indicating a US domestic address, then the “Location Address” field 
    (positions 95-116 and 274-295) should contain an approved USPS secondary address unit 
    designator found in Appendix C2 of the USPS Publication 28 Postal Addressing Standards7 
    followed by either an optional or required unit number (alphanumeric identifier) separated by a 
    single space (blank) character. See section 213 Secondary Address Unit Designators of the 
    USPS Publication 28 Postal Addressing Standards  7. 

   The RA (Submitter) record’s “Location Address” field (positions 95-116 and 274-295), for US 
    domestic addresses, comes before the “Delivery Address” field (positions 117-138 and 296-317) 
    which is the reverse of how you would normally place the information on a mail piece for delivery 
    by USPS, unless you were using the rarely used alternate location placement described in section 
    213.3 Alternate Location of the USPS Publication 28 Postal Addressing Standards7 . 

   The RA (Submitter) record’s “Location Address” field (positions 95-116 and 274-295) and the 
    “Delivery Address” field (positions 117-138 and 296-317) are separate fields for describing an 
    address; do not combine these fields into one field to report an address. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RA (Submitter) record’s “Delivery Address” field (positions 
  117-138 and 296-317) contains only space (blank) characters. Datasets not conforming to these 
  requirements will be rejected for non-conformance. 

   CCA requires the RA (Submitter) record’s “Delivery Address” field (positions 117-138 and 
    296-317). See questions in section 4.2 Rules along with sections 4.2.2 and 4.2.3 of the IRS EFW2 
    specification for required fields when reporting addresses. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    only space (blank) characters, indicating a US domestic address, then the “Delivery Address” field 
    (positions 117-138 and 296-317) should contain a delivery address that conforms to sections 
    23 Delivery Address Line,24 Rural Route Addresses   , or25 Highway Contract Route Addresses of 
    the USPS Publication 28 Postal Addressing Standards7 and uses the compression techniques 
    described in section 35 Address Data Element Compression Guidelines of the USPS Publication 28 
    Postal Addressing Standards7 to insure the address fits within the field size limitations. 

               The delivery address should use the standard geographical directional abbreviations found in 
                Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standard street suffix abbreviations found in 
                Appendix C1 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standardized County, State, Local Highways formats 
                found in Appendix F of the USPS Publication 28 Postal Addressing Standards7. 

Tax Year 2023               Revised 12/5/2023 (Final, Rev. 1)                             Page 18 of 151

- 19 -

                         CCA DATA FORMAT SPECIFICATION 
                         RA (Submitter) Record Field Conformance 

   The RA (Submitter) record’s “Location Address” field (positions 95-116 and 274-295) and the 
    “Delivery Address” field (positions 117-138 and 296-317) are separate fields for describing an 
    address; do not combine these fields into one field to report an address. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RA (Submitter) record’s “City” field (positions 139-160 and 
  318-339) contains only space (blank) characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

   CCA requires the RA (Submitter) record’s “City” field (positions 139-160 and 318-339). See 
    questions in section 4.2 Rules along with sections      4.2.2 and 4.2.3 of the IRS EFW2 specification 
    for required fields when reporting addresses. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and the “City” 
  field (positions 139-160 and 318-339) does not contain the USPS recommended city name for the Zip 
  Code specified in the “ZIP Code” field (positions 163-167 and 342-346). Datasets not conforming to 
  these requirements will be rejected for non-conformance. 

   To find or verify the USPS recommended city for a Zip Code: 

               Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference10. 

               Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website. 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and the “State 
  Abbreviation” field (positions 161-162 and 340-341) does not contain a State abbreviation postal code 
  found in Appendix F of the IRS EFW2 specification. Datasets not conforming to these requirements will 
  be rejected for non-conformance. See column FIELD SPECIFICATIONS for this field in section 4.5 RA 
  (Submitter) Record of the IRS EFW2 specification. 

   CCA requires the RA (Submitter) record’s “State Abbreviation” field (positions 161-162 and 
    340-341) when reporting a US domestic address. See questions in section 4.2 Rules along with 
    section 4.2.2 of the IRS EFW2 specification for required fields when reporting addresses. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                      Page 19 of 151

- 20 -

                           CCA DATA FORMAT SPECIFICATION 
                   RA (Submitter) Record Field Conformance 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and the “State 
  Abbreviation” field (positions 161-162 and 340-341) conflicts with the “ZIP Code” field (positions 
  163-167 and 342-346). Datasets containing conflicting content will be rejected for non-conformance. 

   The State abbreviation must match the State associated with the Zip Code when reporting a US 
    domestic address. For example, the dataset specified: the “City” field with the content 
    “CLEVELAND”, the “State Abbreviation” field with the content “OH” and the “ZIP Code” field 
    with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code11 tool 
    under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State 
    abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the 
    content found in the “State Abbreviation” field which is “OH”. 

 CCA will not accept datasets when the RA (Submitter) record’s “State Abbreviation” field (positions 
  161-162 and 340-341) conflicts with the “Country Code” field (positions 215-216 and 394-395). Datasets 
  containing conflicting content will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for these fields in section 4.5 RA (Submitter) Record of the IRS EFW2 
  specification. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    only space (blank) characters, indicating a US domestic address, then the “State Abbreviation” field 
    (positions 161-162 and 340-341) must contain a State abbreviation postal code found in 
    Appendix F of the IRS EFW2 specification. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    a code from Appendix G of the IRS EFW2 specification, indicating a foreign address, then the 
    “State Abbreviation” field (positions 161-162 and 340-341) must contain only space (blank) 
    characters. 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and both the “ZIP 
  Code” field (positions 163-167 and 342-346) and the “ZIP Code Extension” field (positions 168-171 and 
  347-350) contain only space (blank) characters, or the “ZIP Code” field (positions 163-167 and 342-346) 
  contains only space (blank) characters. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the RA (Submitter) record’s “ZIP Code” field (positions 163-167 and 342-346) 
    when reporting a US domestic address. See questions in section 4.2 Rules along with section 4.2.2 
    of the IRS EFW2 specification for required fields when reporting addresses. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023              Revised 12/5/2023 (Final, Rev. 1)                       Page 20 of 151

- 21 -

                         CCA DATA FORMAT SPECIFICATION 
                         RA (Submitter) Record Field Conformance 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and both the “ZIP 
  Code” field (positions 163-167 and 342-346) and the “ZIP Code Extension” field (positions 168-171 and 
  347-350) when combined do not comprise a valid USPS Zip Code. Datasets not conforming to these 
  requirements will be rejected for non-conformance. 

   To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools 
    website. 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and the “ZIP 
  Code” field (positions 163-167 and 342-346) contains only numeric characters and the “ZIP Code 
  Extension” field (positions 168-171 and 347-350) does not contain only contain space (blank) characters 
  or only numeric characters. Datasets not conforming to these requirements will be rejected for non-
  conformance. 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains only space (blank) characters, indicating a US domestic address, and the “ZIP 
  Code” field (positions 163-167 and 342-346) contains only numeric characters and the “ZIP Code 
  Extension” field (positions 168-171 and 347-350) contains only numeric zero characters. Datasets not 
  conforming to these requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the RA (Submitter) record’s “ZIP Code” field (positions 163-167 and 
  342-346) or the “ZIP Code Extension” field (positions 168-171 and 347-350) conflicts with the “Country 
  Code” field (positions 215-216 and 394-395). Datasets containing conflicting content will be rejected for 
  non-conformance. See column FIELD SPECIFICATIONS for these fields in section 4.5 RA (Submitter) 
  Record of the IRS EFW2 specification. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    only space (blank) characters, indicating a US domestic address, then the “ZIP Code” field 
    (positions 163-167 and 342-346) and the “ZIP Code Extension” field (positions 168-171 and 
    347-350) combined must contain a valid USPS Zip Code. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    a code from Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “ZIP 
    Code” field (positions 163-167 and 342-346) and the “ZIP Code Extension” field (positions 
    168-171 and 347-350) must contain only space (blank) characters. 

 CCA will not accept datasets when the RA (Submitter) record’s “Foreign State/Province” field (positions 
  177-199 and 356-378) conflicts with the “Country Code” field (positions 215-216 and 394-395). Datasets 
  containing conflicting content will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for these fields in section 4.5 RA (Submitter) Record of the IRS EFW2 
  specification. 

   CCA requires the RA (Submitter) record’s “Foreign State/Province” field (positions 177-199 and 
    356-378) when reporting a foreign address. See questions in section 4.2 Rules along with section 
    4.2.3 of the IRS EFW2 specification for required fields when reporting addresses. 

Tax Year 2023             Revised 12/5/2023 (Final, Rev. 1)                           Page 21 of 151

- 22 -

                        CCA DATA FORMAT SPECIFICATION 
                        RA (Submitter) Record Field Conformance 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    only space (blank) characters, indicating a US domestic address, then the “Foreign State/Province” 
    field (positions 177-199 and 356-378) must contain only space (blank) characters. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    a code from Appendix G of the IRS EFW2 specification, indicating a foreign address, then the 
    “Foreign State/Province” field (positions 177-199 and 356-378) must not contain only space 
    (blank) characters. 

 CCA will not accept datasets when the RA (Submitter) record’s “Foreign Postal Code” field (positions 
  200-214 and 379-393) conflicts with the “Country Code” field (positions 215-216 and 394-395). Datasets 
  containing conflicting content will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for these fields in section 4.5 RA (Submitter) Record of the IRS EFW2 
  specification. 

   CCA requires the RA (Submitter) record’s “Foreign Postal Code” field (positions 200-214 and 
    379-393) when reporting a foreign address. See questions in section 4.2 Rules along with section 
    4.2.3 of the IRS EFW2 specification for required fields when reporting addresses. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    only space (blank) characters, indicating a US domestic address, then the “Foreign Postal Code” 
    field (positions 200-214 and 379-393) must contain only space (blank) characters. 

   When the RA (Submitter) record’s “Country Code” field (positions 215-216 and 394-395) contains 
    a code from Appendix G of the IRS EFW2 specification, indicating a foreign address, then the 
    “Foreign Postal Code” field (positions 200-214 and 379-393) must not contain only space (blank) 
    characters. 

 CCA will not accept datasets when the RA (Submitter) record’s “Country Code” field (positions 215-216 
  and 394-395) contains the code “US” or contains a country code not found in Appendix G of the IRS 
  EFW2 specification. Datasets not conforming to these requirements will be rejected for non-conformance. 
  See column FIELD SPECIFICATIONS for this field in section 4.5 RA (Submitter) Record of the IRS 
  EFW2 specification. 

   The country code “US” (United States) does not exist in Appendix G of the IRS EFW2 
    specification and should never be used in the “Country Code” field of any record. 

   The country code “NM” (No Man’s Land) in Appendix G of the IRS EFW2 specification should 
    only be used when no other code applies and for disputed territories. 

   The country code “OC” (Other Countries) in Appendix G of the IRS EFW2 specification should 
    only be used when no other code applies. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023             Revised 12/5/2023 (Final, Rev. 1)                             Page 22 of 151

- 23 -

                        CCA DATA FORMAT SPECIFICATION 
                        RA (Submitter) Record Field Conformance 

 CCA will not accept datasets when the RA (Submitter) record’s “Contact Name” field (positions 
  396-422) contains only space (blank) characters or does not contain uppercase alphabetic characters 
  separated by a single space (blank) character and padded with trailing space (blank) characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for this field in section 4.5 RA (Submitter) Record of the IRS EFW2 
  specification. 

   CCA requires the RA (Submitter) record’s “Contact Name” field (positions 396-422). See column 
    FIELD SPECIFICATIONS for this field in section 4.5 RA (Submitter) Record of the IRS EFW2 
    specification. 

   The RA (Submitter) record’s “Contact Name” field (positions 396-422) should contain the name 
    of a direct contact in the submitter’s organization. Providing inaccurate information may result in 
    delays processing your submittal or reduce the 30 days your organization has to respond to a 
    rejected submittal and risk your organization being subject to monetary penalties for failure to 
    comply with tax regulations. 

   The RA (Submitter) record’s “Contact Name” field (positions 396-422) should not contain any 
    punctuation characters. 

   The RA (Submitter) record’s “Contact Name” field (positions 396-422) should not contain the 
    person’s middle names or initials. 

   The RA (Submitter) record’s “Contact Name” field (positions 396-422) should not contain the 
    name of a group in the submitter’s organization. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RA (Submitter) record’s “Contact Phone Number” field (positions 
  423-437) contains only space (blank) characters or does not contain only numeric characters that are left 
  justified and padded with trailing space (blank) characters. Datasets not conforming to these requirements 
  will be rejected for non-conformance. 

   CCA requires the RA (Submitter) record’s “Contact Phone Number” field (positions 423-437). See 
    column FIELD SPECIFICATIONS for this field in section 4.5 RA (Submitter) Record of the IRS 
    EFW2 specification. 

   The RA (Submitter) record’s “Contact Phone Number” field (positions 423-437) should contain 
    the phone number for the person listed in the “Contact Name” field (positions 396-422). 

   The RA (Submitter) record’s “Contact Phone Number” field (positions 423-437) should not 
    contain the general phone number for the organization since it becomes challenging to work 
    through the voice prompts of an automated response system to talk with a human and contact the 
    appropriate person in the organization. This may result in delays processing the submittal or reduce 
    the 30 days the organization has to respond to a rejected submittal and risk the organization being 
    subject to monetary penalties for failure to comply with tax regulations. 

Tax Year 2023               Revised 12/5/2023 (Final, Rev. 1)                           Page 23 of 151

- 24 -

                        CCA DATA FORMAT SPECIFICATION 
                        RA (Submitter) Record Field Conformance 

   The RA (Submitter) record’s “Contact Phone Number” field (positions 423-437) should not 
    contain the phone extension for the person listed in the “Contact Name” field (positions 396-422). 
    The phone extension belongs in the “Contact Phone Extension” field (positions 438-442). 

   When the RA (Submitter) record’s “Country Code” field (positions 394-395) contains only space 
    (blank) characters, indicating a US domestic address, then the “Contact Phone Number” field 
    (positions 423-437) should not contain a phone country code and should be exactly 10 numeric 
    characters and padded with trailing space (blank) characters. 

               US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric 
                digits), and the line number (4 numeric digits). 

               The RA (Submitter) record’s “Contact Phone Number” field (positions 423-437) should 
                contain a valid US area code. 

   When the RA (Submitter) record’s “Country Code” field (positions 394-395) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Contact Phone 
    Number” field (positions 423-437) should contain a phone country code. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RA (Submitter) record’s “Contact Phone Extension” field 
  (positions 438-442) does not contain only space (blank) characters and does not contain only numeric 
  characters that are left justified and padded with trailing space (blank) characters. Datasets not 
  conforming to these requirements will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for this field in section 4.5 RA (Submitter) Record of the IRS EFW2 
  specification. 

   The RA (Submitter) record’s “Contact Phone Extension” field (positions 438-442) should contain 
    the phone number extension for the person listed in the RA (Submitter) record’s “Contact Name” 
    field (positions 396-422), when applicable. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RA (Submitter) record’s “Contact Phone Extension” field 
  (positions 438-442) contains leading numeric zero characters. Datasets not conforming to these 
  requirements will be rejected for non-conformance. See column FIELD SPECIFICATIONS for this field 
  in section 4.5 RA (Submitter) Record of the IRS EFW2 specification. 

 CCA will not accept datasets when the RA (Submitter) record’s “Contact E-Mail/Internet” field (positions 
  446-485) contains only space (blank) characters or is not a valid email address. Datasets not conforming 
  to these requirements will be rejected for non-conformance. 

   CCA requires the RA (Submitter) record’s “Contact E-Mail/Internet” field (positions 446-485) and 
    it must be specified. Providing inaccurate information may result in delays processing your 
    submittal which may reduce the 30 days your organization has to respond to a rejected submittal 
    and risk your organization being subject to monetary penalties for failure to comply with tax 
    regulations. 

Tax Year 2023           Revised 12/5/2023 (Final, Rev. 1)                           Page 24 of 151

- 25 -

CCA DATA FORMAT SPECIFICATION
RA (Submitter) Record Field Conformance

 The RA (Submitter) record’s “Contact E-Mail/Internet” field (positions 446-485) should contain
the email address for the person listed in the “Contact Name” field (positions 396-422).

 The RA (Submitter) record’s “Contact E-Mail/Internet” field (positions 446-485) should contain a
valid email address that includes an approved top-level domain found on the IANA (Internet
Assigned Numbers Authority) website 9. See column FIELD SPECIFICATIONS for this field in
section 4.5 RA (Submitter) Record of the IRS EFW2 specification.

 The RA (Submitter) record’s “Contact E-Mail/Internet” field (positions 446-485) should contain
an email address that can receive attachments up to a total of 30MB in size. CCA does not disclose
your email address to anyone and it is only used for correspondence regarding the status of your
submittal and to send a conformance report.

 CCA does not recommend using a group email address since the email may go unanswered
causing a delay in responding or processing the submittal, or we may have multiple people from the
organization contacting CCA who are not coordinating their efforts which may cause confusion on
either side of the communication exchange in resolving the issues with the submittal.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the RA (Submitter) record’s “Contact Fax” field (positions 489-498)
does not contain only space (blank) characters, does not contain only numeric characters, or is in conflict
with the “Country Code” field (positions 394-395). Datasets not conforming to these requirements will be
rejected for non-conformance. See column FIELD SPECIFICATIONS for this field in section 4.5 RA
(Submitter) Record of the IRS EFW2 specification.

 Fax numbers are only applicable for US domestic addresses.

 US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric digits),
and the line number (4 numeric digits).

 The RA (Submitter) record’s “Contact Fax” field (positions 489-498) should contain a valid US
area code.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the RA (Submitter) record field’s content does not conform to the IRS
EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2
specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming
to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and
4.5 RA (Submitter) Record of the IRS EFW2 specification, section RA Record - Submitter Record of the
State of Ohio Department of Taxation’s EFW2 specification, and sections Section 4.1 General
Conformance,Section 4.2 Rules Conformance ofthis specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 25 of 151

- 26 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RA (Submitter) Record Synopsis 

RA (Submitter) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification checks the RA (Submitter) record’s “Software Vendor Code” field (positions 20-23) 
   and the “Software Code” field (positions 36-37) for valid and conflicting content. 

  This specification adds clarification and guidance to the RA (Submitter) record’s “Company Name” 
   field (positions 38-94), the “Location Address” field (positions 95-116 and 274-295), the “Delivery 
   Address” field (positions 117-138 and 296-317), the “Country Code” field (positions 215-216 and 
   394-395), the “Submitter Name” field (positions 217-273), the “Contact Name” field (positions 396-422), 
   the “Contact Phone Number” field (positions 423-437), the “Contact Phone Extension” field (positions 
   438-442), the “Contact E-Mail/Internet” field (positions 446-485), and the “Contact Fax” field (positions 
   489-498). 

  This specification, for US domestic address, checks the RA (Submitter) record’s “City” field (positions 
   139-160), the “State Abbreviation” field (positions 161-162), the “ZIP Code” field (positions 163-167), 
   and the “ZIP Code Extension” field (positions 168-171) for valid and conflicting content. 

  This specification, for US domestic address, checks the RA (Submitter) record’s “City” field (positions 
   318-339), the “State Abbreviation” field (positions 340-341), the “ZIP Code” field (positions 342-346), 
   and the “ZIP Code Extension” field (positions 347-350) for valid and conflicting content. 

  This specification checks the RA (Submitter) record’s “Foreign State/Province” field (positions 177-199), 
   the “Foreign Postal Code” field (positions 200-214), and the “Country Code” field (positions 215-216) for 
   valid and conflicting content. 

  This specification checks the RA (Submitter) record’s “Foreign State/Province” field (positions 356-378), 
   the “Foreign Postal Code” field (positions 379-393), and the “Country Code” field (positions 394-395) for 
   valid and conflicting content. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 26 of 151

- 27 -

                               CCA DATA FORMAT SPECIFICATION 
                               RE (Employer) Record Field Conformance 

Section 4.6 RE (Employer) Record Conformance 

RA (Submitter) Record                1 per Dataset 

    RE (Employer) Record             1 per Employer Group 

    RW (Employee) Record             1 per Employee Group 
                                                    0 or 1 per        Employee Group 
        RO (Employee Optional) Record               Employee Group    1 or more per 
                                                                                       Employer Group 
                                                                      Employer Group 
                                                    1 or more per                      1 or more per 
        RS (State) Record                                                              Dataset 
                                                    Employee Group 
    RT (Total) Record                1 per Employer Group 
                                     0 or 1 per Employer Group 
    RU (Total Optional) Record       when any RO Records found 
                                     in all Employee Groups 
RF (Final) Record                     1 per Dataset 

RE (Employer) Record Overview 

Each employer in a W-2 dataset is represented by a group of records called an Employer Group that describes 
information about the employer and all its employees. This group of records begins with the RE (Employer) 
record and is terminated by either an RT (Total) record or an RU (Total Optional) record depending upon whether 
an RO (Employee Optional) record was specified for any RW (Employee) record in the     Employer Group. 

CCA does not require the Employer Groups to be in any specific order. 

   Employers may want to impose an order on the Employer Groups for comparisons between W-2 
    datasets or to make it easier to verify the information being reported before sending their submittal. 

   CCA recommends sorting Employer Groups by RE (Employer) record’s “Employer /Agent 
    Identification Number (EIN)” field (positions 8-16), then by the “Other EIN” field (positions 31-39). 

RE (Employer) Record Field Conformance 

CCA expects full conformance with section 4.6 RE (Employer) Record of the IRS EFW2 specification, unless 
otherwise noted by this specification. The following is a list of clarifications and guidance for section 4.6 RE 
(Employer) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for a detailed 
description of the conditions and constraints that apply to the fields of this record. 

   CCA will not accept datasets when extraneous content is found either before or after the RE (Employer) 
    record. Datasets not conforming to these requirements will be rejected for non-conformance. 

       This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only 
        specific records and does not indicate that extraneous content is acceptable elsewhere. 

   CCA will not accept datasets that do not contain any RE (Employer) records. Datasets not conforming to 
    these requirements will be rejected for non-conformance. See questions in section 3.1 General of the IRS 
    EFW2 specification. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                     Page 27 of 151

- 28 -

                     CCA DATA FORMAT SPECIFICATION 
                     RE (Employer) Record Field Conformance 

 CCA will not accept datasets when the first RE (Employer) record in the dataset is not the second record 
  in the dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See 
  section 3.2.2 RE (Employer) Record of the IRS EFW2 specification. 

 CCA will not accept datasets when the RE (Employer) record’s “Tax Year” field (positions 3-6) does not 
  contain the content “2023”. Datasets not conforming to these requirements will be rejected for non-
  conformance. 

   Before sending your submittal, verify that the correct tax year was specified in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Employer / Agent Identification Number 
  (EIN)” field (positions 8-16), the “Agent for EIN” field (positions 17-25), or the “Other EIN” field 
  (positions 31-39) do not conform to the content restrictions of the IRS EFW2 specification. Datasets not 
  conforming to these requirements will be rejected for non-conformance. See questions in section 
  4.2 Rules of the IRS EFW2 specification. 

   CCA requires the RE (Employer) record’s “Employer /Agent Identification Number (EIN)” field 
    (positions 8-16). See column FIELD SPECIFICATIONS for this field in section 4.6 RE (Employer) 
    Record of the IRS EFW2 specification. 

   CCA requires an employer who is filing withholding tax, with CCA, under an EIN that is different 
    from the EIN specified in RE (Employer) record’s “Employer /Agent Identification Number (EIN)” 
    field (positions 8-16), then the “Other EIN” field (positions 31-39) must contain the EIN that the 
    employer is filing withholding tax with CCA. 

   Before sending your submittal, verify the employer agent and/or other EIN’s in your dataset. 

 CCA will not accept datasets when there are multiple RE (Employer) records with the same “Employer / 
  Agent Identification Number (EIN)” field (positions 8-16) and the same “Establishment Number” field 
  (positions 27-30). Datasets not conforming to these requirements will be rejected for non-conformance. 
  See section 3.2.2 RE (Employer) Record of the IRS EFW2 specification and these fields in section 4.6 RE 
  (Employer) Record of the IRS EFW2 specification. 

   CCA requires all Employee Groups that are associated with the same Employer Group to be 
    specified under a single Employer Group. 

   CCA recommends using only uppercase alphabetic and numeric characters in the RE (Employer) 
    record’s “Establishment Number” field (positions 27-30). 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Name” field (positions 40-96) 
  contain only space (blank) characters. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the RE (Employer) record’s “Employer Name” field (positions 40-96). See column 
    FIELD SPECIFICATIONS for this field in section 4.6 RE (Employer) Record of the IRS EFW2 
    specification. 

Tax Year 2023                Revised 12/5/2023 (Final, Rev. 1)                       Page 28 of 151

- 29 -

                            CCA DATA FORMAT SPECIFICATION 
                            RE (Employer) Record Field Conformance 

   The RE (Employer) record’s “Employer Name” field (positions 40-96) should contain only 
    alphabetic characters, numeric characters and only the special characters of significance to the 
    organization’s name that are found in the ASCII-1 (American Standard Code for Information 
    Interchange) character set. 

   The RE (Employer) record’s “Employer Name” field (positions 40-96) should not contain any 
    punctuation characters. Do not use commas or periods for abbreviation, e.g., “ABC, INC.” should 
    be “ABC INC”. 

   The RE (Employer) record’s “Employer Name” field (positions 40-96) should use standard 
    business abbreviation, e.g., “INCORPORATED” should be “INC”, “LIMITED” should be “LTD”, 
    etc. found in Appendix G of the USPS Publication 28 Postal Addressing Standards   7 and use the 
    compression techniques described in section 35 Address Data Element Compression Guidelines of 
    the USPS Publication 28 Postal Addressing Standards7 to insure the business name fits within the 
    field size limitations. 

   Before sending your submittal, verify the contact information in your dataset. 

 The RE (Employer) record’s “Location Address” field (positions 97-118) should contain only the 
  address’s secondary location information, e.g., the multi-tenant designation and number within a multi-
  tenant building. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space 
    (blank) characters, indicating a US domestic address, then the “Location Address” field (positions 
    97-118) should contain an approved USPS secondary address unit designator found in 
    Appendix C2 of the USPS Publication 28 Postal Addressing Standards   7 followed by either an 
    optional or required unit number (alphanumeric identifier) separated by a single space (blank) 
    character. See section 213 Secondary Address Unit Designators of the USPS Publication 28 Postal 
    Addressing Standards7.  

   The RE (Employer) record’s “Location Address” field (positions 97-118) comes before the 
    “Delivery Address” field (positions 119-140) which is the reverse of how you would normally 
    place the information on a mail piece for delivery by USPS, unless you were using the rarely used 
    alternate location placement described in section 213.3 Alternate Location of the 
    USPS Publication 28 Postal Addressing Standards    7. 

   The RE (Employer) record’s “Location Address” field (positions 97-118) and the “Delivery 
    Address” field (positions 119-140) are separate fields for describing an address; do not combine 
    these fields into one field to report an address. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Delivery Address” field (positions 
  119-140) contains only space (blank) characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

   CCA requires the RE (Employer) record’s “Delivery Address” field (positions 119-140). See 
    questions in section 4.2 Rules along with sections 4.2.2 and 4.2.3 of the IRS EFW2 specification 
    for required fields when reporting addresses. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                      Page 29 of 151

- 30 -

CCA DATA FORMAT SPECIFICATION
RE (Employer) Record Field Conformance

 When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space
(blank) characters, indicating a US domestic address, then the “Delivery Address” field (positions
119-140) should contain a delivery address that conforms to sections 23 Delivery Address Line,
24 Rural Route Addresses, or 25 Highway Contract Route Addresses of the USPS Publication 28
Postal Addressing Standards7 and uses the compression techniques described in section 35 Address
Data Element Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to
insure the address fits within the field size limitations.

 The delivery address should use the standard geographical directional abbreviations found in
Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7.

 The delivery address should use the standard street suffix abbreviations found in
Appendix C1 of the USPS Publication 28 Postal Addressing Standards7.

 The delivery address should use the standardized County, State, Local Highways formats
found in Appendix F of the USPS Publication 28 Postal Addressing Standards7.

 The RE (Employer) record’s “Location Address” field (positions 97-118) and the “Delivery
Address” field (positions 119-140) are separate fields for describing an address; do not combine
these fields into one field to report an address.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the RE (Employer) record’s “City” field (positions 141-162) contains
only space (blank) characters. Datasets not conforming to these requirements will be rejected for non-
conformance.

 CCA requires the RE (Employer) record’s “City” field (positions 141-162). See questions in
section 4.2 Rules along with sections 4.2.2 and 4.2.3 of the IRS EFW2 specification for required
fields when reporting addresses.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218)
contains only space (blank) characters, indicating a US domestic address, and the “City” field (positions
141-162) does not contain the USPS recommended city name for the Zip Code specified in the “ZIP
Code” field (positions 165-169). Datasets not conforming to these requirements will be rejected for non-
conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference 10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 30 of 151

- 31 -

                           CCA DATA FORMAT SPECIFICATION 
                   RE (Employer) Record Field Conformance 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains only space (blank) characters, indicating a US domestic address, and the “State Abbreviation” 
  field (positions 163-164) does not contain a State abbreviation postal code found in Appendix F of the 
  IRS EFW2 specification. Datasets not conforming to these requirements will be rejected for non-
  conformance. See column FIELD SPECIFICATIONS for this field in section 4.6 RE (Employer) Record 
  of the IRS EFW2 specification. 

   CCA requires the RE (Employer) record’s “State Abbreviation” field (positions 163-164) when 
    reporting a US domestic address. See questions in section 4.2 Rules along with section 4.2.2 of the 
    IRS EFW2 specification for required fields when reporting addresses. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains only space (blank) characters, indicating a US domestic address, and the “State Abbreviation” 
  field (positions 163-164) conflicts with the “ZIP Code” field (positions 165-169). Datasets containing 
  conflicting content will be rejected for non-conformance. 

   The State abbreviation must match the State associated with the Zip Code when reporting a US 
    domestic address. For example, the dataset specified: the “City” field with the content 
    “CLEVELAND”, the “State Abbreviation” field with the content “OH” and the “ZIP Code” field 
    with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code11 tool 
    under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State 
    abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the 
    content found in the “State Abbreviation” field which is “OH”. 

 CCA will not accept datasets when the RE (Employer) record’s “State Abbreviation” field (positions 
  163-164) conflicts with the “Country Code” field (positions 217-218). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.6 RE (Employer) Record of the IRS EFW2 specification. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space 
    (blank) characters, indicating a US domestic address, then the “State Abbreviation” field (positions 
    163-164) must contain a State abbreviation postal code found in Appendix F of the IRS EFW2 
    specification. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “State 
    Abbreviation” field (positions 163-164) must contain only space (blank) characters. 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains only space (blank) characters, indicating a US domestic address, and both the “ZIP Code” field 
  (positions 165-169) and the “ZIP Code Extension” field (positions 170-173) contain only space (blank) 
  characters, or the “ZIP Code” field (positions 165-169) contains only space (blank) characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the RE (Employer) record’s “ZIP Code” field (positions 165-169) when reporting a 
    US domestic address. See questions in section 4.2 Rules along with section 4.2.2 of the IRS EFW2 
    specification for required fields when reporting addresses. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                     Page 31 of 151

- 32 -

                 CCA DATA FORMAT SPECIFICATION 
                 RE (Employer) Record Field Conformance 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains only space (blank) characters, indicating a US domestic address, and both the “ZIP Code” field 
  (positions 165-169) and the “ZIP Code Extension” field (positions 170-173) when combined do not 
  comprise a valid USPS Zip Code. Datasets not conforming to these requirements will be rejected for non-
  conformance. 

   To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools 
    website. 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code” field 
  (positions 165-169) contains only numeric characters and the “ZIP Code Extension” field (positions 
  170-173) does not contain only space (blank) characters and does not contain only numeric characters. 
  Datasets not conforming to these requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code” field 
  (positions 165-169) contains only numeric characters and the “ZIP Code Extension” field (positions 
  170-173) contains only numeric zero characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance.  

 CCA will not accept datasets when the RE (Employer) record’s “ZIP Code” field (positions 165-169) or 
  the “ZIP Code Extension” field (positions 170-173) conflicts with the “Country Code” field (positions 
  217-218). Datasets containing conflicting content will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for these fields in section 4.6 RE (Employer) Record of the IRS EFW2 
  specification. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space 
    (blank) characters, indicating a US domestic address, then the “ZIP Code” field (positions 165-169) 
    and the “ZIP Code Extension” field (positions 170-173) combined must contain a valid USPS Zip 
    Code. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “ZIP Code” field 
    (positions 165-169) and the “ZIP Code Extension” field (positions 170-173) must contain only 
    space (blank) characters. 

 CCA will not accept datasets when the RE (Employer) record’s “Foreign State/Province” field (positions 
  179-201) conflicts with the “Country Code” field (positions 217-218). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.6 RE (Employer) Record of the IRS EFW2 specification. 

   CCA requires the RE (Employer) record’s “Foreign State/Province” field (positions 179-201) 
    when reporting a foreign address. See questions in section 4.2 Rules along with section 4.2.3 of the 
    IRS EFW2 specification for required fields when reporting addresses. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                    Page 32 of 151

- 33 -

                        CCA DATA FORMAT SPECIFICATION 
                        RE (Employer) Record Field Conformance 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space 
    (blank) characters, indicating a US domestic address, then the “Foreign State/Province” field 
    (positions 179-201) must contain only space (blank) characters. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Foreign 
    State/Province” field (positions 179-201) must not contain only space (blank) characters. 

 CCA will not accept datasets when the RE (Employer) record’s “Foreign Postal Code” field (positions 
  202-216) conflicts with the “Country Code” field (positions 217-218). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.6 RE (Employer) Record of the IRS EFW2 specification. 

   CCA requires the RE (Employer) record’s “Foreign Postal Code” field (positions 202-216) when 
    reporting a foreign address. See questions in section 4.2 Rules along with section 4.2.3 of the IRS 
    EFW2 specification for required fields when reporting addresses. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space 
    (blank) characters, indicating a US domestic address, then the “Foreign Postal Code” field 
    (positions 202-216) must contain only space (blank) characters. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Foreign Postal 
    Code” field (positions 202-216) must not contain only space (blank) characters. 

 CCA will not accept datasets when the RE (Employer) record’s “Country Code” field (positions 217-218) 
  contains the code “US” or contains a country code not found in Appendix G of the IRS EFW2 
  specification. Datasets not conforming to these requirements will be rejected for non-conformance. See 
  column FIELD SPECIFICATIONS for this field in section 4.6 RE (Employer) Record of the IRS EFW2 
  specification. 

   The country code “US” (United States) does not exist in Appendix G of the IRS EFW2 
    specification and should never be used in the “Country Code” field of any record. 

   The country code “NM” (No Man’s Land) in Appendix G of the IRS EFW2 specification should 
    only be used when no other code applies and for disputed territories. 

   The country code “OC” (Other Countries) in Appendix G of the IRS EFW2 specification should 
    only be used when no other code applies. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Contact Name” field 
  (positions 222-248) does not contain only space (blank) characters and does not contain uppercase 
  alphabetic characters separated by a single space (blank) character and padded with trailing space (blank) 
  characters. Datasets not conforming to these requirements will be rejected for non-conformance. 

   The RE (Employer) record’s “Employer Contact Name” field (positions 222-248) should contain 
    the name of a direct contact in the employer’s organization. 

Tax Year 2023           Revised 12/5/2023 (Final, Rev. 1)                              Page 33 of 151

- 34 -

                              CCA DATA FORMAT SPECIFICATION 
                              RE (Employer) Record Field Conformance 

   The RE (Employer) record’s “Employer Contact Name” field (positions 222-248) should not 
    contain any punctuation characters. 

   The RE (Employer) record’s “Employer Contact Name” field (positions 222-248) should not 
    contain the person’s middle names or initials. 

   The RE (Employer) record’s “Employer Contact Name” field (positions 222-248) should not 
    contain the name of a group in the employer’s organization. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Contact Phone Number” field 
  (positions 249-263) does not contain only space (blank) character and does not contain only numeric 
  characters that are left justified and padded with trailing space (blank) characters. Datasets not 
  conforming to these requirements will be rejected for non-conformance. 

   The RE (Employer) record’s “Employer Contact Phone Number” field (positions 249-263) should 
    contain the phone number for the person listed in the “Employer Contact Name” field (positions 
    222-248). 

   The RE (Employer) record’s “Employer Contact Phone Number” field (positions 249-263) should 
    not contain the general phone number for the organization since it becomes challenging to work 
    through the voice prompts of an automated response system to talk with a human and contact the 
    appropriate person in the organization. 

   The RE (Employer) record’s “Employer Contact Phone Number” field (positions 249-263) should 
    not contain the phone extension for the person listed in the “Employer Contact Name” field 
    (positions 222-248). The phone extension belongs in the “Employer Contact Phone Extension” 
    field (positions 264-268). 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains only space 
    (blank) characters, indicating a US domestic address, then the “Employer Contact Phone Number” 
    field (positions 249-263) should not contain a phone country code and should be exactly 10 
    numeric characters and padded with trailing space (blank) characters. 

               US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric 
                digits), and the line number (4 numeric digits). 

               The RE (Employer) record’s “Employer Contact Phone Number” field (positions 249-263) 
                should contain a valid US area code. 

   When the RE (Employer) record’s “Country Code” field (positions 217-218) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Employer 
    Contact Phone Number” field (positions 249-263) should contain a phone country code. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                    Page 34 of 151

- 35 -

                        CCA DATA FORMAT SPECIFICATION 
                        RE (Employer) Record Field Conformance 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Contact Phone Extension” 
  field (positions 264-268) does not contain only space (blank) characters and does not contain only 
  numeric characters that are left justified and padded with trailing space (blank) characters. Datasets not 
  conforming to these requirements will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for this field in section 4.6 RE (Employer) Record of the IRS EFW2 
  specification. 

   The RE (Employer) record’s “Employer Contact Phone Extension” field (positions 264-268) 
    should contain the phone number extension for the person listed in the “Employer Contact Name” 
    field (positions 222-248), when applicable. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Contact Phone Extension” 
  field (positions 264-268) contains leading numeric zero characters. Datasets not conforming to these 
  requirements will be rejected for non-conformance. See column FIELD SPECIFICATIONS for this field 
  in section 4.6 RE (Employer) Record of the IRS EFW2 specification. 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Contact Fax” field (positions 
  269-278) does not contain only space (blank) characters, does not contain only numeric characters, or is 
  in conflict with the “Country Code” field (positions 217-218). Datasets not conforming to these 
  requirements will be rejected for non-conformance. See column FIELD SPECIFICATIONS for this field 
  in section 4.6 RE (Employer) Record of the IRS EFW2 specification. 

   Fax numbers are only applicable for US domestic addresses. 

   US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric digits), 
    and the line number (4 numeric digits). 

   The RE (Employer) record’s “Employer Contact Fax” field (positions 269-278) should contain a 
    valid US area code. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the RE (Employer) record’s “Employer Contact E-Mail/Internet” field 
  (positions 279-318) does not contain only space (blank) characters and is not a valid email address. 
  Datasets not conforming to these requirements will be rejected for non-conformance. 

   The RE (Employer) record’s “Employer Contact E-Mail/Internet” field (positions 279-318) should 
    contain the email address for the person listed in the “Employer Contact Name” field (positions 
    222-248). 

   The RE (Employer) record’s “Employer Contact E-Mail/Internet” field (positions 279-318) should 
    contain a valid email address that includes an approved top-level domain found on the IANA 
    (Internet Assigned Numbers Authority) website9. See column FIELD SPECIFICATIONS for this 
    field in section 4.6 RE (Employer) Record of the IRS EFW2 specification. 

   CCA does not recommend using a group email address. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023           Revised 12/5/2023 (Final, Rev. 1)                             Page 35 of 151

- 36 -

                              CCA DATA FORMAT SPECIFICATION 
                              RE (Employer) Record Field Conformance 

  CCA will not accept datasets when the RE (Employer) record field’s content does not conform to the IRS 
   EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2 
   specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming 
   to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and 
   4.6 RE (Employer) Record of the IRS EFW2 specification, section RE Record – Employer Record   of the 
   State of Ohio Department of Taxation’s EFW2 specification, and sections Section 4.1 General 
   Conformance,Section 4.2 Rules Conformance   ofthis specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 36 of 151

- 37 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RE (Employer) Record Synopsis 

RE (Employer) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification adds clarification and guidance to the RE (Employer) record’s “Employer / Agent 
   Identification Number (EIN)” field (positions 8-16), the “Establishment Number” field (positions 27-30), 
   the “Employer Name” field (positions 40-96), the “Location Address” field (positions 97-118), the 
   “Delivery Address” field (positions 119-140), the “Employer Contact Name” field (positions 222-248), 
   the “Employer Contact Phone Number” field (positions 249-263), the “Employer Contact Phone 
   Extension” field (positions 264-268) the “Employer Contact Fax” field (positions 269-278), and the 
   “Employer Contact E-Mail/Internet” field (positions 279-318). 

  This specification, for US domestic address, checks the RE (Employer) record’s “City” field (positions 
   141-162), the “State Abbreviation” field (positions 163-164), the “ZIP Code” field (positions 165-169), 
   and the “ZIP Code Extension” field (positions 170-173) for valid and conflicting content. 

  This specification checks the RE (Employer) record’s “Foreign State/Province” field (positions 179-201), 
   the “Foreign Postal Code” field (positions 202-216), and the “Country Code” field (positions 217-218) for 
   valid and conflicting content. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 37 of 151

- 38 -

                                    CCA DATA FORMAT SPECIFICATION 
                                    RW (Employee) Record Field Conformance 

Section 4.7 RW (Employee) Record Conformance 

RA (Submitter) Record                1 per Dataset 

    RE (Employer) Record             1 per Employer Group 

    RW (Employee) Record             1 per Employee Group 
                                                    0 or 1 per       Employee Group 
        RO (Employee Optional) Record               Employee Group   1 or more per 
                                                                                       Employer Group 
                                                                     Employer Group 
                                                    1 or more per                      1 or more per 
        RS (State) Record                                                              Dataset 
                                                    Employee Group 
    RT (Total) Record                1 per Employer Group 
                                     0 or 1 per Employer Group 
    RU (Total Optional) Record       when any RO Records found 
                                     in all Employee Groups 
RF (Final) Record                     1 per Dataset 

RW (Employee) Record Overview 

Each employee in a W-2 dataset is represented by a group of records called an Employee Group that describes 
information about an employee and their general Federal tax information. This group of records begins with the 
RW (Employee) record and ends, includes an optional RO (Employee Optional) record and ends with one or more 
RS (State) records. 

CCA does not require the Employee Groups to be in any specific order however, when an RW (Employee) 
record has been specified, then its corresponding RO (Employee Optional) record and all corresponding RS 
(State) records must be specified in succession. 

   Employers may want to impose an order on the Employee Groups for comparisons between W-2 
    datasets or to make it easier to verify the information being reported before sending their submittal. 

   CCA recommends sorting Employee Groups by the “Social Security Number (SSN)” field (positions 
    3-11). 

RW (Employee) Record Field Conformance 

CCA expects full conformance with section 4.7 RW (Employee) Record of the IRS EFW2 specification, unless 
otherwise noted by this specification. The following is a list of clarifications and guidance for section 4.7 RW 
(Employee) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for a detailed 
description of the conditions and constraints that apply to the fields of this record. 

   CCA will not accept datasets when extraneous content is found either before or after the RW (Employee) 
    record. Datasets not conforming to these requirements will be rejected for non-conformance. 

       This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only 
        specific records and does not indicate that extraneous content is acceptable elsewhere. 

   CCA will not accept datasets that do not contain any RW (Employee) records. Datasets not conforming to 
    these requirements will be rejected for non-conformance. See questions in section 3.1 General of the IRS 
    EFW2 specification. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                     Page 38 of 151

- 39 -

                         CCA DATA FORMAT SPECIFICATION 
                      RW (Employee) Record Field Conformance 

 CCA will not accept datasets when the first RW (Employee) record in the dataset is not the third record in 
  the dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See 
  section 3.2.3 RW (Employee) Record and RO (Employee Optional) Record of the IRS EFW2 
  specification. 

 CCA will not accept datasets when the RW (Employee) record does not have at least one corresponding 
  RS (State) record that reports in the “Tax Type Code” field (position 308) either a code “C” (city income 
  tax) or “R” (residence income tax). Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

 CCA will not accept datasets when the RW (Employee) record’s “Social Security Number (SSN)” field 
  (positions 3-11) does not conform to Section 4.2 Rules Conformance of this specification. Datasets not 
  conforming to these requirements will be rejected for non-conformance. 

   CCA requires the RW (Employee) record’s “Social Security Number (SSN)” field (positions 
    3-11). See column FIELD SPECIFICATIONS for this field in section 4.7 RW (Employee) Record 
    of the IRS EFW2 specification. 

   Before sending your submittal, take a random sample of employees and verify they have the 
    correct Social Security Numbers (SSN) in your dataset. 

 CCA will not accept datasets when the RW (Employee) record’s “Employee First Name” field (positions 
  12-26), the “Employee Middle Name or Initial” field (positions 27-41), the “Employee Last Name” field 
  (positions 42-61), and the “Suffix” field (positions 62-65) do not conform to Section 4.2 Rules 
  Conformance  of this specification. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the RW (Employee) record’s “Employee First Name” field (positions 12-26) and the 
    “Employee Last Name” field (positions 42-61). See column FIELD SPECIFICATIONS for these 
    fields in section 4.7 RW (Employee) Record of the IRS EFW2 specification. 

   Before sending your submittal, take a random sample of employees and verify these name fields 
    match the employee’s Social Security card in your dataset. 

 The RW (Employee) record’s “Location Address” field (positions 66-87) should contain only the 
  address’s secondary location information, e.g., the multi-tenant designation and number within a multi-
  tenant building. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains only space 
    (blank) characters, indicating a US domestic address, then the “Location Address” field (positions 
    66-87) should contain an approved USPS secondary address unit designator found in Appendix C2 
    of the USPS Publication 28 Postal Addressing Standards7 followed by either an optional or required 
    unit number (alphanumeric identifier) separated by a single space (blank) character. See section 
    213 Secondary Address Unit Designators of the USPS Publication 28 Postal Addressing 
    Standards7.  

Tax Year 2023            Revised 12/5/2023 (Final, Rev. 1)                                Page 39 of 151

- 40 -

                           CCA DATA FORMAT SPECIFICATION 
                           RW (Employee) Record Field Conformance 

   The RW (Employee) record’s “Location Address” field (positions 66-87) comes before the 
    “Delivery Address” field (positions 88-109) which is the reverse of how you would normally place 
    the information on a mail piece for delivery by USPS, unless you were using the rarely used 
    alternate location placement described in section 213.3 Alternate Location of the 
    USPS Publication 28 Postal Addressing Standards      7. 

   The RW (Employee) record’s “Location Address” field (positions 66-87) and the “Delivery 
    Address” field (positions 88-109) are separate fields for describing an address; do not combine 
    these fields into one field to report an address. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RW (Employee) record’s “Delivery Address” field (positions 
  88-109) contains only space (blank) characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

   CCA requires the RW (Employee) record’s “Delivery Address” field (positions 88-109). See 
    questions in section   4.2 Rules along with sections 4.2.2 and 4.2.3 of the IRS EFW2 specification 
    for required fields when reporting addresses. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains only space 
    (blank) characters, indicating a US domestic address, then the “Delivery Address” field (positions 
    88-109) should contain a delivery address that conforms to sections 23 Delivery Address Line, 
    24 Rural Route Addresses, or 25 Highway Contract Route Addresses of the USPS Publication 28 
    Postal Addressing Standards7 and uses the compression techniques described in section 35 Address 
    Data Element Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to 
    insure the address fits within the field size limitations. 

               The delivery address should use the standard geographical directional abbreviations found in 
                Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standard street suffix abbreviations found in 
                Appendix C1 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standardized County, State, Local Highways formats 
                found in Appendix F of the USPS Publication 28 Postal Addressing Standards7. 

   The RW (Employee) record’s “Location Address” field (positions 66-87) and the “Delivery 
    Address” field (positions 88-109) are separate fields for describing an address; do not combine 
    these fields into one field to report an address. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                         Page 40 of 151

- 41 -

CCA DATA FORMAT SPECIFICATION
RW (Employee) Record Field Conformance

 CCA will not accept datasets when the RW (Employee) record’s “City” field (positions 110-131) contains
only space (blank) characters. Datasets not conforming to these requirements will be rejected for non-
conformance.

 CCA requires the RW (Employee) record’s “City” field (positions 110-131). See questions in
section 4.2 Rules along with sections 4.2.2 and 4.2.3 of the IRS EFW2 specification for required
fields when reporting addresses.

 Before sending your submittal, take a random sample of employee’s and verify their domicile
address information in your dataset.

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions
186-187) contains only space (blank) characters, indicating a US domestic address, and the “City” field
(positions 110-131) does not contain the USPS recommended city name for the Zip Code specified in
the “ZIP Code” field (positions 134-138). Datasets not conforming to these requirements will be rejected
for non-conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions
186-187) contains only space (blank) characters, indicating a US domestic address, and the “State
Abbreviation” field (positions 132-133) does not contain a State abbreviation postal code found in
Appendix F of the IRS EFW2 specification. Datasets not conforming to these requirements will be
rejected for non-conformance. See column FIELD SPECIFICATIONS for this field in section 4.7 RW
(Employee) Record of the IRS EFW2 specification.

 CCA requires the RW (Employee) record’s “State Abbreviation” field (positions 132-133) when
reporting a US domestic address. See questions in section 4.2 Rules along with section 4.2.2 of the
IRS EFW2 specification for required fields when reporting addresses.

 Before sending your submittal, take a random sample of employee’s and verify their domicile
address information in your dataset.

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions
186-187) contains only space (blank) characters, indicating a US domestic address, and the “State
Abbreviation” field (positions 132-133) conflicts with the “ZIP Code” field (positions 134-138). Datasets
containing conflicting content will be rejected for non-conformance.

 The State abbreviation must match the State associated with the Zip Code when reporting a US
domestic address. For example, the dataset specified: the “City” field with the content
“CLEVELAND”, the “State Abbreviation” field with the content “OH” and the “ZIP Code” field
with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code11 tool
under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State
abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the
content found in the “State Abbreviation” field which is “OH”.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 41 of 151

- 42 -

                       CCA DATA FORMAT SPECIFICATION 
                       RW (Employee) Record Field Conformance 

 CCA will not accept datasets when the RW (Employee) record’s “State Abbreviation” field (positions 
  132-133) conflicts with the “Country Code” field (positions 186-187). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.7 RW (Employee) Record of the IRS EFW2 specification. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains only space 
    (blank) characters, indicating a US domestic address, then the “State Abbreviation” field (positions 
    132-133) must contain a State abbreviation postal code found in Appendix F of the IRS EFW2 
    specification. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “State 
    Abbreviation” field (positions 132-133) must contain only space (blank) characters. 

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions 
  186-187) contains only space (blank) characters, indicating a US domestic address, and both the “ZIP 
  Code” field (positions 134-138) and the “ZIP Code Extension” field (positions 139-142) contain only 
  space (blank) characters, or the “ZIP Code” field (positions 141-145) contains only space (blank) 
  characters. Datasets not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the RW (Employee) record’s “ZIP Code” field (positions 134-138) when reporting a 
    US domestic address. See questions in section 4.2 Rules along with section 4.2.2 of the IRS EFW2 
    specification for required fields when reporting addresses. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions 
  186-187) contains only space (blank) characters, indicating a US domestic address, and both the “ZIP 
  Code” field (positions 134-138) and the “ZIP Code Extension” field (positions 139-142) when combined 
  do not comprise a valid USPS Zip Code. Datasets not conforming to these requirements will be rejected 
  for non-conformance. 

   To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools 
    website. 

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions 
  186-187) contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code” 
  field (positions 134-138) contains only numeric characters and the “ZIP Code Extension” field (positions 
  139-142) does not contain only space (blank) characters and does not contain only numeric characters. 
  Datasets not conforming to these requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions 
  186-187) contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code” 
  field (positions 134-138) contains only numeric characters and the “ZIP Code Extension” field (positions 
  139-142) contains only numeric zero characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                     Page 42 of 151

- 43 -

                        CCA DATA FORMAT SPECIFICATION 
                        RW (Employee) Record Field Conformance 

 CCA will not accept datasets when the RW (Employee) record’s “ZIP Code” field (positions 134-138) or 
  the “ZIP Code Extension” field (positions 139-142) conflicts with the “Country Code” field (positions 
  186-187). Datasets containing conflicting content will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for these fields in section 4.7 RW (Employee) Record of the IRS EFW2 
  specification. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains only space 
    (blank) characters, indicating a US domestic address, then the “ZIP Code” field (positions 134-138) 
    and the “ZIP Code Extension” field (positions 139-142) combined must contain a valid USPS Zip 
    Code. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “ZIP Code” field 
    (positions 134-138) and the “ZIP Code Extension” field (positions 139-142) must contain only 
    space (blank) characters. 

 CCA will not accept datasets when the RW (Employee) record’s “Foreign State/Province” field (positions 
  148-170) conflicts with the “Country Code” field (positions 186-187). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.7 RW (Employee) Record of the IRS EFW2 specification. 

   CCA requires the RW (Employee) record’s “Foreign State/Province” field (positions 148-170) 
    when reporting a foreign address. See questions in section 4.2 Rules along with section 4.2.3 of the 
    IRS EFW2 specification for required fields when reporting addresses. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains only space 
    (blank) characters, indicating a US domestic address, then the “Foreign State/Province” field 
    (positions 148-170) must contain only space (blank) characters. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Foreign 
    State/Province” field (positions 148-170) must not contain only space (blank) characters. 

 CCA will not accept datasets when the RW (Employee) record’s “Foreign Postal Code” field (positions 
  171-185) conflicts with the “Country Code” field (positions 186-187). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.7 RW (Employee) Record of the IRS EFW2 specification. 

   CCA requires the RW (Employee) record’s “Foreign Postal Code” field (positions 171-185) when 
    reporting a foreign address. See questions in section 4.2 Rules along with section 4.2.3 of the IRS 
    EFW2 specification for required fields when reporting addresses. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains only space 
    (blank) characters, indicating a US domestic address, then the “Foreign Postal Code” field 
    (positions 171-185) must contain only space (blank) characters. 

   When the RW (Employee) record’s “Country Code” field (positions 186-187) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Foreign Postal 
    Code” field (positions 171-185) must not contain only space (blank) characters. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                        Page 43 of 151

- 44 -

CCA DATA FORMAT SPECIFICATION
RW (Employee) Record Field Conformance

 CCA will not accept datasets when the RW (Employee) record’s “Country Code” field (positions
186-187) contains the code “US” or contains a country code not found in Appendix G of the IRS EFW2
specification. Datasets not conforming to these requirements will be rejected for non-conformance. See
column FIELD SPECIFICATIONS for this field in section 4.7 RW (Employee) Record of the IRS EFW2
specification.

 The country code “US” (United States) does not exist in Appendix G of the IRS EFW2
specification and should never be used in the “Country Code” field of any record.

 The country code “NM” (No Man’s Land) in Appendix G of the IRS EFW2 specification should
only be used when no other code applies and for disputed territories.

 The country code “OC” (Other Countries) in Appendix G of the IRS EFW2 specification should
only be used when no other code applies.

 Before sending your submittal, take a random sample of employee’s and verify their domicile
address information in your dataset.

 CCA will not accept datasets when the RW (Employee) record field’s content does not conform to the
IRS EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2
specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming
to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and
4.7 RW (Employee) Record of the IRS EFW2 specification, section RW Record – Employee Wage
Record of the State of Ohio Department of Taxation’s EFW2 specification, and sections Section 4.1
General Conformance,Section 4.2 Rules Conformance of this specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 44 of 151

- 45 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RW (Employee) Record Synopsis 

RW (Employee) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification adds clarification and guidance to the RW (Employee) record’s “Social Security 
   Number (SSN)” field (positions 3-11), the “Employee First Name” field (positions 12-26), the “Employee 
   Middle Name or Initial” field (positions 27-41), the “Employee Last Name” field (positions 42-61), the 
   “Suffix” field (positions 62-65), the “Location Address” field (positions 66-87), and the “Delivery 
   Address” field (positions 88-109). 

  This specification, for US domestic address, checks the RW (Employee) record’s “City” field (positions 
   110-131), the “State Abbreviation” field (positions 132-133), the “ZIP Code” field (positions 134-138), 
   and the “ZIP Code Extension” field (positions 139-142) for valid and conflicting content. 

  This specification checks the RW (Employee) record’s “Foreign State/Province” field (positions 
   148-170), the “Foreign Postal Code” field (positions 171-185), and the “Country Code” field (positions 
   186-187) for valid and conflicting content. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 45 of 151

- 46 -

                                    CCA DATA FORMAT SPECIFICATION 
                                 RO (Employee Optional) Record Field Conformance 

Section 4.8 RO (Employee Optional) Record Conformance 

RA (Submitter) Record               1 per Dataset 

    RE (Employer) Record            1 per Employer Group 

    RW (Employee) Record            1 per Employee Group 
                                                   0 or 1 per     Employee Group 
               RO (Employee Optional) Record       Employee Group 1 or more per 
                                                                                     Employer Group 
                                                                  Employer Group 
                                                   1 or more per                     1 or more per 
               RS (State) Record                                                     Dataset 
                                                   Employee Group 
    RT (Total) Record               1 per Employer Group 
                                    0 or 1 per Employer Group 
    RU (Total Optional) Record      when any RO Records found 
                                    in all Employee Groups 
RF (Final) Record                    1 per Dataset 

RO (Employee Optional) Record Overview 

Each employee in a W-2 dataset may have specialized Federal tax information that is only applicable to them. 
This specialized Federal tax information is reported in the RO (Employee Optional) record and it must come 
immediately after the associated RW (Employee) record that contains the employee’s general Federal tax 
information. 

RO (Employee Optional) Record Field Conformance 

CCA expects full conformance with section 4.8 RO (Employee Optional) Record of the IRS EFW2 
specification, unless otherwise noted by this specification. The following is a list of clarifications and guidance 
for section 4.8 RO (Employee Optional) Record of the IRS EFW2 specification. See the CCA Data Format Field 
Dictionary1 for a detailed description of the conditions and constraints that apply to the fields of this record. 

   CCA will not accept datasets when extraneous content is found either before or after the RO (Employee 
    Optional) record. Datasets not conforming to these requirements will be rejected for non-conformance. 

              This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only 
               specific records and does not indicate that extraneous content is acceptable elsewhere. 

   CCA will not accept datasets when the RO (Employee Optional) record is not preceded by an RW 
    (Employee) record that has. Datasets not conforming to these requirements will be rejected for non-
    conformance. See section 3.2.3 RW (Employee) Record and RO (Employee Optional) Record of the IRS 
    EFW2 specification. 

              CCA recommends placing the employee’s Social Security Number (SSN) in the RO (Employee 
               Optional) record’s “Blank” field (positions 3-11) to insure that the RO (Employee Optional) record 
               belongs with the prior RW (Employee) record. 

Tax Year 2023                        Revised 12/5/2023 (Final, Rev. 1)               Page 46 of 151

- 47 -

                              CCA DATA FORMAT SPECIFICATION 
                         RO (Employee Optional) Record Field Conformance 

               When the RO (Employee Optional) record’s “Blank” field (positions 3-11) does not contain 
                only space (blank) characters, CCA will report a conformance issue when the contents does not 
                match the prior RW (Employee) record’s “Social Security Number (SSN)” field (positions 
                3-11). 

  CCA will not accept datasets when all the RO (Employee Optional) record fields contain numeric 
   characters and whose numeric values are zero. Datasets not conforming to these requirements will be 
   rejected for non-conformance. See section 3.2.3 RW (Employee) Record and RO (Employee Optional) 
   Record of the IRS EFW2 specification. 

  CCA will not accept datasets when the RO (Employee Optional) record field’s content does not conform 
   to the IRS EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2 
   specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming 
   to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and 
   4.8 RO (Employee Optional) Record of the IRS EFW2 specification, section RO Record – Employee 
   Wage Record of the State of Ohio Department of Taxation’s EFW2 specification, and sections 
   Section 4.1 General Conformance,Section 4.2 Rules Conformance    of this specification. 

     All RO (Employee Optional) record fields, with the exception of the RO (Employee Optional) 
      “Blank” fields, are money fields and must conform to the content restrictions for money fields. 
      Money fields that are not applicable must contain only numeric zero characters and not contain 
      only space (blank) characters. See the questions in section 4.2 Rules of the IRS EFW2 
      specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 47 of 151

- 48 -

                               CCA DATA FORMAT SPECIFICATION 
                               RO (Employee Optional) Record Synopsis 

RO (Employee Optional) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification adds clarification and guidance to the RO (Employee Optional) record’s money 
   fields. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 48 of 151

- 49 -

                               CCA DATA FORMAT SPECIFICATION 
                                 RS (State) Record Overview 

Section 4.9 RS (State) Record Conformance 

RA (Submitter) Record          1 per Dataset 

    RE (Employer) Record       1 per Employer Group 

    RW (Employee) Record       1 per Employee Group 
                                              0 or 1 per       Employee Group 
          RO (Employee Optional) Record       Employee Group   1 or more per 
                                                                                  Employer Group 
                                                               Employer Group 
                                              1 or more per                       1 or more per 
          RS (State) Record                                                       Dataset 
                                              Employee Group 
    RT (Total) Record          1 per Employer Group 
                               0 or 1 per Employer Group 
    RU (Total Optional) Record when any RO Records found 
                               in all Employee Groups 
RF (Final) Record               1 per Dataset 

RS (State) Record Overview 

Each employee in a W-2 dataset will have State tax information with possible unemployment compensation. In 
addition, the employee may have applicable Municipal tax information. The purpose of the RS (State) record is to 
report the State and Local tax information for an employee. 

CCA collects two types of Municipal withholding tax: 

   Employment tax is withheld from an employee based on where the employee works. Employers are 
    required to withhold employment tax for their employees working in a CCA administered municipality 
    (see Appendix A of this specification). 

   Residence tax is withheld from an employee based on the municipality where the employee lives. 
    Employers may withhold residence tax for their employees working in a CCA administered municipality 
    (see Appendix A of this specification). 

CCA requires employers to report employees: 

   Who worked in a CCA administered municipality (see Appendix A of this specification). 

   Who worked in a CCA administered JEDD/JEDZ or revenue sharing arrangement (see Appendix C of 
    this specification). 

   Who were a resident of a CCA administered municipality (seeAppendix A of this specification)and    the 
    employer withheld resident taxes for the employee. 

Employers may optionally report all employees regardless of whether they worked in a CCA administered 
municipality, JEDD/JEDZ or revenue sharing arrangement, or they were a resident of a CCA administered 
municipality. CCA will determine whether the employee has a tax obligation based on the reported codes and 
ignores those employees whom did not have any tax obligation. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                        Page 49 of 151

- 50 -

                                  CCA DATA FORMAT SPECIFICATION 
                               RS (State) Record Field Addendums and Changes 

CCA requires employers to report employee W-2 tax information in separate RS (State) records. 

   Employers may report RS (State) records in any order however, when either the local taxable wages or 
    the local income tax withheld amounts exceed their RS (State) record field limits and must be divided 
    then the divided amounts must be reported in successive     RS (State) records. 

   Employers may want to impose an order on the RS (State) records for comparisons between W-2 
    datasets or to make it easier to verify the information being reported before sending their submittal. 

   CCA recommends sorting the RS (State) records in ascending order by the “Social Security Number 
    (SSN)” field (positions 10-14), then by the “State Code” field (either positions 3-4 or 274-275), then by 
    the “Date First Employed” field (positions 227-234) where spaces (blanks) sort last, then by the “Date of 
    Separation” field (positions 235-  242) where spaces (blanks) sort last, then by the “Tax Type Code” field 
    (position 308), then by either the “CCA City Code” field (positions 7-   9), the “State Control Number” 
    field (positions 331-337), or the “CCA Municipality Name” field (positions 338-  412). 

           This sorting order will group an employee’s RS (State) records by the dates of hire and separation 
            with the current employment being last (hire and separation fields will contain spaces), then 
            grouped by the type of tax within that period and the associated municipality.  

Beginning with tax year 2016, pursuant to Section 718.03(H) of the Ohio Revised Code, when an employer 
reports local CCA W-2 information for an employee, then the employer is required to report all of the 
employee’s local W-2 information regardless of whether the city’s municipal income tax is administered by 
CCA or not, and includes reporting W-2 information for cities within Ohio and outside Ohio. 

   For example, an employee is a repair person and they worked in Burton Ohio, Millville Ohio, and Mount 
    Carmel Indiana. The employer is required to report this employee’s W-2 tax information for Burton Ohio 
    (CCA community), Millville Ohio (non-CCA community in Ohio), and Mount Carmel Indiana (outside 
    Ohio). This would result in the employer generating three RS (State) records to report the employment 
    tax, in addition to reporting individual RS (State) records for required Ohio school district tax (assuming 
    the employee lives in Ohio) and possibly residence tax or other Ohio taxes withheld. 

   Note, in order to properly administer municipal taxes many Ohio municipalities give tax credits for other 
    Ohio municipalities. In addition, some Ohio municipalities near the border of neighboring States give tax 
    credits for municipalities in those neighboring States. Reporting the entire employee’s local W-2 
    information is critical in determining whether an employee owes additional municipal taxes or is due a 
    refund. 

RS (State) Record Field Addendums and Changes 

CCA makes several addendums to the RS (State) record so we can collect municipal taxes. The RS (State) record 
is primarily covered by the IRS EFW2 specification however, the IRS EFW2 specification defers certain fields to 
the individual States and those deferred fields are covered by the State of Ohio Department of Taxation’s EFW2 
specification. The following IRS EFW2 specification’s named fields have been changed by CCA: 

   “Taxing Entity Code” field (positions 5-9): The IRS EFW2 specification defers the definition of this 
    field to the States and the State of Ohio Department of Taxation’s EFW2 specification does not define 
    this field. CCA has split this field into two separate fields: “CCA Designation” (positions 5-6) and 
    “CCA City Code” (positions 7-9), and has defined these fields as having alphabetic content, as defined 
    in the IRS EFW2 specification. 

Tax Year 2023                       Revised 12/5/2023 (Final, Rev. 1)                           Page 50 of 151

- 51 -

                             CCA DATA FORMAT SPECIFICATION 
                             RS (State) Record Field Assignment Rules 

  “Tax Type Code” field (position 308): The IRS EFW2 specification defines this field with the codes: 
   “C” (city income tax), “D” (county income tax), “E” (school district income tax), and “F” (other income 
   tax). CCA has added the code “R” (residence income tax). 

  “Supplemental Data 1” field (positions 338-412): The IRS EFW2 specification defers the definition of 
   this field to the States and the State of Ohio Department of Taxation’s EFW2 specification does not 
   define this field. CCA renames this field “Municipality Name”, and has defined this field as having 
   alphabetic content, as defined in the IRS EFW2 specification. 

  “Supplemental Data 2” field (positions 413-487): The IRS EFW2 specification defers the definition of 
   this field to the States and the State of Ohio Department of Taxation’s EFW2 specification does not 
   define this field. CCA renames this field “State Name or Code”, and has defined this field as having 
   alphabetic content, as defined in the IRS EFW2 specification. 

RS (State) Record Field Assignment Rules 

CCA has made available the CCA Data Format Field Reference10 to aid in the assignment of RS (State) record 
positions 5-6 (“CCA Designation” field), positions 7-9 (“CCA City Code” field), position 308 (“Tax Type Code” 
field), positions 331-337 (“State Control Number” field), positions 338-412 (“Municipality Name” field), and 
positions 413-487 (“State Name or Code” field). This reference guide10 is an Excel document that shows what is 
expected in those RS (State) record positions. The data for the reference guide10 was assembled from the above 
assignment rules,Appendix A,Appendix B, and Appendix C of this specification, Ohio Department of 
Taxation’s code lists, and the US Census Bureau’s code lists. Please refer to this reference guide10 when 
assigning content for those RS (State) record positions to avoid your submittal being rejected for non-
conformance. 

The following ordered rules are to be used for assigning content to RS (State) record positions 3-4 (“State Code” 
field), positions 5-6 (“CCA Designation” field), positions 7-9 (“CCA City Code” field), positions 274-275 (“State 
Code” field), position 308 (“Tax Type Code” field), positions 331-337 (“State Control Number” field), positions 
338-412 (“Municipality Name” field), and positions 413-487 (“State Name or Code” field): 

1. When      reporting Ohio municipal city or residence income taxes, look for the name of the taxing 
   municipality in Appendix A of this specification and the name of the taxing municipality in Column T 
   (Place Qualified Name) of the Ohio Municipal Tax Rates worksheet in the CCA Data Format Field 
   Reference10. When found assign RS (State) record positions 3-4 and 274-275 the numeric code “39” 
   (Ohio) from Appendix F of the IRS EFW2 specification, positions 5-6 with the code “CC”, positions 7-9 
   with the CCA code associated with the municipality in Appendix A of this specification, position 308 
   with either the code “C” (city income tax) or “R” (residence income tax), positions 331-337 with the 5 
   digit code from Column O (Place Code) of the Ohio Municipal Tax Rates worksheet in the CCA Data 
   Format Field Reference10, right justified with leading spaces, positions 338-412 with the name of the 
   municipality from Column T (Place Qualified Name) of the Ohio Municipal Tax Rates worksheet in the 
   CCA Data Format Field Reference10, positions 413-487 with either the content “OH” (preferred) or 
   “OHIO” (acceptable). 
    
Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                                Page 51 of 151

- 52 -

                                CCA DATA FORMAT SPECIFICATION 
                                RS (State) Record Field Assignment Rules 

2. Failing the prior rule, when reporting Ohio municipal city or residence income taxes, look for the 
   name of the taxing municipality in Appendix B of this specification and the name of the taxing 
   municipality in Column T (Place Qualified Name) of the Ohio Municipal Tax Rates worksheet in the 
   CCA Data Format Field Reference10. When found assign RS (State) record positions 3-4 and 274-275 the 
   numeric code “39” (Ohio) from Appendix F of the IRS EFW2 specification, positions 5-6 with space 
   (blank) characters, positions 7-9 with the CCA code associated with the municipality in Appendix B of 
   this specification, position 308 with either the code “C” (city income tax) or “R” (residence income tax), 
   positions 331-337 with the 5 digit code from Column O (Place Code) of the Ohio Municipal Tax Rates 
   worksheet in the CCA Data Format Field Reference 10, right justified with leading spaces, positions 
   338-412 with the name of the municipality from Column T (Place Qualified Name) of the Ohio Municipal 
   Tax Rates worksheet in the CCA Data Format Field Reference 10, positions 413-487 with either the 
   content “OH” (preferred) or “OHIO” (acceptable). 
    
3. Failing the prior rule, when reporting Ohio municipal city or residence income taxes, look for the 
   name of the taxing municipality in Column T (Place Qualified Name) of the Ohio Municipal Tax Rates 
   worksheet in the CCA Data Format Field Reference 10. When found assign RS (State) record positions 3-4 
   and 274-275 the numeric code “39” (Ohio) from Appendix F of the IRS EFW2 specification, positions 
   5-6 with space (blank) characters, positions 7-9 with the code “887”, position 308 with either the code 
   “C” (city income tax) or “R” (residence income tax), positions 331-337 with the 5 digit code from 
   Column O (Place Code) of the Ohio Municipal Tax Rates worksheet in the CCA Data Format Field 
   Reference10, right justified with leading spaces, positions 338-412 with the name of the municipality from 
   Column T (Place Qualified Name) of the Ohio Municipal Tax Rates worksheet in the CCA Data Format 
   Field Reference10, positions 413-487 with either the content “OH” (preferred) or “OHIO” (acceptable). 
    
4. Failing the prior rule, when reporting Ohio JEDD/JEDZ income taxes, then apply these rules: 
    
    a. Look for the name of the taxing JEDD/JEDZ in       Appendix C of this specification. When found 
           assign RS (State) record positions 3-4 and 274-275 the numeric code “39” (Ohio) from Appendix F 
           of the IRS EFW2 specification, positions 5-6 with the code “CC”, positions 7-9 with the CCA code 
           associated with the JEDD/JEDZ in Appendix C of this specification, position 308 with the code 
           “C” (city income tax), positions 331-337 with the 4 digit code from the “OHIO CODE” column in 
           Appendix C (when no Ohio code exists, then use the “CCA CODE” column preceded with “99”), 
           right justified with leading spaces, positions 338-412 with the name of the JEDD/JEDZ as 
           transcribed in Appendix C of this specification, using uppercase letters, positions 413-487 with 
           either the content “OH” (preferred) or “OHIO” (acceptable). 
            
    b. Look for the name of the taxing JEDD/JEDZ in       Appendix D of this specification. When found 
           assign RS (State) record positions 3-4 and 274-275 the numeric code “39” (Ohio) from Appendix F 
           of the IRS EFW2 specification, positions 5-6 with space (blank) characters, positions 7-9 with the 
           CCA code associated with the JEDD/JEDZ in Appendix D of this specification, position 308 with 
           the code “C” (city income tax), positions 331-337 with the 4 digit code from the “OHIO CODE” 
           column in Appendix D (when no Ohio code exists, then use the “CCA CODE” column preceded 
           with “99”), right justified with leading spaces, positions 338-412 with the name of the JEDD/JEDZ 
           as transcribed in Appendix D of this specification, using uppercase letters, positions 413-487 with 
           either the content “OH” (preferred) or “OHIO” (acceptable). 
            
Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                           Page 52 of 151

- 53 -

                                  CCA DATA FORMAT SPECIFICATION 
                                  RS (State) Record Field Assignment Rules 

    c. Failing the prior sub-rule, look for the name of the JED taxing authority in Column O (Place 
           Qualified Name) of the Ohio JEDD-JEDZ Tax Rates worksheet in the CCA Data Format Field 
           Reference 10. When found assign RS record positions 3-4 and 274-275 the numeric code “39” 
           (Ohio) from Appendix F of the IRS EFW2 specification, positions 5-6 with space (blank) 
           characters, positions 7-9 with the code “887”, position 308 with the code “C” (city income tax), 
           positions 331-337 with the 4 digit code from Column J (Place Code) of the Ohio JEDD-JEDZ Tax 
           Rates worksheet in the CCA Data Format Field Reference10, right justified with leading spaces, 
           positions 338-412 with the name of the JED as transcribed from Column O (Place Qualified Name) 
           of the Ohio JEDD-JEDZ Tax Rates worksheet in the CCA Data Format Field Reference10, using 
           uppercase letters, positions 413-487 with either the content “OH” (preferred) or “OHIO” 
           (acceptable). 
            
5. Failing the prior rule, when reporting Ohio school district income taxes use the municipality associated 
   with the employee’s     domicile residence address (a domicile address cannot be a PO Box), then apply 
   these rules: 
    
    a. Look for the name of the taxing municipality in  Appendix A of this specification and the name of 
           the school district name in Column O (Place Qualified Name) of the Ohio School District Tax 
           Rates worksheet in the CCA Data Format Field Reference10. When found assign RS (State) record 
           positions 3-4 and 274-275 the numeric code “39” (Ohio) from Appendix F of the IRS EFW2 
           specification, positions 5-6 with the code “CC”, positions 7-9 with the code associated with the 
           municipality in Appendix A, position 308 with the code “E” (school district income tax), positions 
           331-337 with the 4 digit code from Column J (Place Code) of the Ohio School District Tax Rates 
           worksheet in the CCA Data Format Field Reference10, right justified with leading spaces, positions 
           338-412 with the name of the school district as transcribed from Column O (Place Qualified Name) 
           of the Ohio School District Tax Rates worksheet in the CCA Data Format Field Reference10, using 
           uppercase letters, positions 413-487 with either the content “OH” (preferred) or “OHIO” 
           (acceptable). 
            
    b. Failing the prior sub-rule, look for the name of the taxing municipality in  Appendix B of this 
           specification and the name of the school district name in Column O (Place Qualified Name) of the 
           Ohio School District Tax Rates worksheet in the CCA Data Format Field Reference10. When found 
           assign RS (State) record positions 3-4 and 274-275 the numeric code “39” (Ohio) from Appendix F 
           of the IRS EFW2 specification, positions 5-6 with space (blank) characters, positions 7-9 with the 
           code associated with the municipality in Appendix B, position 308 with the code “E” (school 
           district income tax), positions 331-337 with the 4 digit code from Column J (Place Code) of the 
           Ohio School District Tax Rates worksheet in the CCA Data Format Field Reference10, right 
           justified with leading spaces, positions, 338-412 with the name of the school district as transcribed 
           from Column O (Place Qualified Name) of the Ohio School District Tax Rates worksheet in the 
           CCA Data Format Field Reference10, using uppercase letters, positions 413-487 with either the 
           content “OH” (preferred) or “OHIO” (acceptable). 
            
Tax Year 2023                      Revised 12/5/2023 (Final, Rev. 1)                         Page 53 of 151

- 54 -

                                CCA DATA FORMAT SPECIFICATION 
                                RS (State) Record Field Assignment Rules 

    c. Failing the prior sub-rule, look for the name of the taxing municipality in Column T (Place 
           Qualified Name) of the Ohio Municipal Tax Rates worksheet in the CCA Data Format Field 
           Reference 10 and the name of the school district name in Column O (Place Qualified Name) of the 
           Ohio School District Tax Rates worksheet in the CCA Data Format Field Reference10. When found 
           assign RS (State) record positions 3-4 and 274-275 the numeric code “39” (Ohio) from Appendix F 
           of the IRS EFW2 specification, positions 5-6 with space (blank) characters, positions 7-9 with the 
           code “887”, position 308 with the code “E” (school district income tax), positions 331-337 with the 
           4 digit code from Column J (Place Code) of the Ohio School District Tax Rates worksheet in the 
           CCA Data Format Field Reference10, right justified with leading spaces, positions 338-412 with the 
           name of the municipality as transcribed from Column T (Place Qualified Name) of the Ohio 
           Municipal Tax Rates worksheet (preferred) or the name of school district as transcribed from 
           Column O (Place Qualified Name) of the Ohio School District Tax Rates worksheet (acceptable) in 
           the CCA Data Format Field Reference10  , using uppercase letters, positions 413-487 with either the 
           content “OH” (preferred) or “OHIO” (acceptable).  
            
    d. Failing the prior sub-rule, when the employee’s  domicile address is in a township, look for the 
           name of the township in Column X (Place Qualified Name) of the Census NATL CNTY 
           Subdivisions worksheet in the CCA Data Format Field Reference10, after first filtering Column A 
           (USPS) for the code “OH” and the name of the school district name in Column O (Place Qualified 
           Name) of the Ohio School District Tax Rates worksheet in the CCA Data Format Field Reference    10. 
           When found assign RS record positions 3-4 and 274-275 the numeric code “39” (Ohio) from 
           Appendix F of the IRS EFW2 specification, positions 5-6 with space (blank) characters, positions 
           7-9 with the code “887”, position 308 with the code “E” (school district income tax), positions 
           331-337 with the 4 digit code from Column J of the Ohio School District Tax Rates worksheet in 
           the CCA Data Format Field Reference10, right justified with leading spaces, positions 338-412 with 
           the name of the township as transcribed in Column X (Place Qualified Name) of the Census NATL 
           CNTY Subdivisions worksheet (preferred) or the name of the school district from Column O (Place 
           Qualified Name) of the Ohio School District Tax Rates worksheet (acceptable) in the CCA Data 
           Format Field Reference10, using uppercase letters, positions 413-487 with either the content “OH” 
           (preferred) or “OHIO” (acceptable). 
            
6. Failing the prior rule, when reporting Ohio county taxes, look for the name of the County taxing 
   authority in Column M (Place Qualified Name) of the Ohio County Codes worksheet in the CCA Data 
   Format Field Reference10. When found assign RS record positions 3-4 and 274-275 the numeric code 
   “39” (Ohio) from Appendix F of the IRS EFW2 specification, positions 5-6 with space (blank) characters, 
   positions 7-9 with the code “887”, position 308 with the code “D” (county income tax), positions 331-337 
   with the 3 digit code from Column H (Place Code) of the Ohio County Codes worksheet in the CCA Data 
   Format Field Reference10, right justified with leading spaces, positions 338-412 with the name of the 
   county as transcribed in Column M (Place Qualified Name) of the Ohio County Codes worksheet in the 
   CCA Data Format Field Reference10, using uppercase letters, positions 413-487 with either the content 
   “OH” (preferred) or “OHIO” (acceptable). 
    
Tax Year 2023                      Revised 12/5/2023 (Final, Rev. 1)                        Page 54 of 151

- 55 -

                                CCA DATA FORMAT SPECIFICATION 
                                RS (State) Record Field Assignment Rules 

7. Failing the prior rule, when reporting Ohio transit authority taxes, look for the name of the transit 
   taxing authority in Column N (Transit Qualified Name) of the Ohio Transit Authority Codes worksheet in 
   the CCA Data Format Field Reference10. When found assign RS record positions 3-4 and 274-275 the 
   numeric code “39” (Ohio) from Appendix F of the IRS EFW2 specification, positions 5-6 with space 
   (blank) characters, positions 7-9 with the code “887”, position 308 with the code “F” (other income tax), 
   positions 331-337 with the 5 digit code from Column H (Transit Code) of the Ohio Transit Authority 
   Codes worksheet in the CCA Data Format Field Reference10, right justified with leading spaces, positions 
   338-412 with the abbreviation of the transit authority as transcribed in Column L (Transit Qualified 
   Abbreviation) of the Ohio Transit Authority Codes worksheet in the CCA Data Format Field Reference10, 
   using uppercase letters, positions 413-487 with either the content “OH” (preferred) or “OHIO” 
   (acceptable).  
    
8. Failing the prior rule, when reporting any other type of Ohio taxes, assign RS record positions 3-4 and 
   274-275 the numeric code found in Appendix F of the IRS EFW2 specification for the associated State, 
   positions 5-6 with space (blank) characters, positions 7-9 with the code “887”, position 308 with code “F” 
   (other income tax), positions 331-337 with spaces, positions 338-412 with a specific phrase associated 
   with the tax using uppercase letters, e.g., COMMUTER, EMS, LIBRARY, etc., positions 413-487 with 
   either the content “OH” (preferred) or “OHIO” (acceptable ). 
    
Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                            Page 55 of 151

- 56 -

                                 CCA DATA FORMAT SPECIFICATION 
                                 RS (State) Record Field Assignment Rules 

9. Failing the prior rule,  when reporting municipal or residence income taxes for a State other than 
    Ohio, look for the name of the taxing municipality in Column X (Place Qualified Name) of the Census 
    NATL Places worksheet in the CCA Data Format Field Reference10, after first filtering Column A 
    (USPS) for the two letter USPS alphabetic State code that you are reporting taxes for, refer to Appendix F 
    of the IRS EFW2 specification. 
     
    When found assign RS record positions 3-4 and 274-275 the numeric code found in Appendix F of the 
    IRS EFW2 specification for the associated State, positions 5-6 with space (blank) characters, positions 
    7-9 with the code “887”, position 308 with either code “C” (city income tax) or “R” (residence income 
    tax), positions 331-337 with the 5 digit code from Column S (Place Code) of the Census NATL Places 
    worksheet in the CCA Data Format Field Reference  10, right justified with leading spaces, positions 
    338-412 with the name of the municipality as transcribed in Column X (Place Qualified Name) of the 
    Census NATL Places worksheet in the CCA Data Format Field Reference10  , using uppercase letters, 
    positions 413-487 with either the uppercased abbreviation from Appendix F of the IRS EFW2 
    specification (preferred) or the uppercased State name from Appendix F in the IRS EFW2 specification 
    (acceptable).  
     
10. Failing the prior rule, when reporting school district taxes for a State other than Ohio, look for the 
    name of the school district in Column S (Place Qualified Name) of the Census Unified School Districts 
    worksheet in the CCA Data Format Field Reference  10, after first filtering   Column A (USPS) for the two 
    letter USPS alphabetic State code that you are reporting taxes for, refer to Appendix F of the IRS EFW2 
    specification. 
     
    When the employee’s domicile residence address (a domicile address cannot be a PO Box) resides in a 
    municipality, then look for the municipality in Column X (Place Qualified Name) of the Census NATL 
    Places worksheet in the CCA Data Format Field Reference10, after first filtering Column A (USPS) for 
    the two letter USPS alphabetic State code that you are reporting taxes for, refer to Appendix F of the IRS 
    EFW2 specification. 
     
     a. When the school district was found, assign RS record positions 3-4 and 274-275 the numeric code 
        found in Appendix F of the IRS EFW2 specification for the associated State, positions 5-6 with 
        space (blank) characters, positions 7-9 with the code “887”, position 308 with code “E” (school 
        district income tax), positions 331-337 with the 5 digit code from Column S (Place Code) of the 
        Census NATL Places worksheet in the CCA Data Format Field Reference10, right justified with 
        leading spaces, positions 338-412 with the name of the municipality associated with the employee’s 
        domicile residence address as transcribed in Column X (Place Qualified Name) of the Census 
        NATL Places worksheet in the CCA Data Format Field Reference10  , using uppercase letters, 
        positions 413-487 with either the uppercased abbreviation from Appendix F of the IRS EFW2 
        specification (preferred) or the uppercased State name from  Appendix F in the IRS EFW2 
        specification (acceptable).  
         
Tax Year 2023                      Revised 12/5/2023 (Final, Rev. 1)                          Page 56 of 151

- 57 -

                        CCA DATA FORMAT SPECIFICATION 
                        RS (State) Record Field Assignment Rules 

 b. Failing the prior sub-rule, assign RS record positions 3-4 and 274-275 the numeric code found in 
    Appendix F of the IRS EFW2 specification for the associated State, positions 5-6 with space 
    (blank) characters, positions 7-9 with the code “887”, position 308 with code “E” (school district 
    income tax), positions 331-337 with spaces, positions 338-412 with the name of the municipality 
    associated with the employee’s domicile residence address as transcribed in Column X (Place 
    Qualified Name) of the Census NATL Places worksheet in the CCA Data Format Field 
    Reference10  , using uppercase letters, positions 413-487 with either the uppercased abbreviation 
    from Appendix F of the IRS EFW2 specification (preferred) or the uppercased State name from 
    Appendix F in the IRS EFW2 specification (acceptable).  
     
When the employee’s domicile residence address (a domicile address cannot be a PO Box) resides in a 
township or other type of county subdivision, then look for the township or other type of county 
subdivision in Column X (Place Qualified Name) of the Census NATL CNTY Subdivisions worksheet in 
the CCA Data Format Field Reference10, after first filtering Column A (USPS) for the two letter USPS 
alphabetic State code that you are reporting taxes for, refer to Appendix F of the IRS EFW2 specification. 
 
 c. When the school district was found, assign RS record positions 3-4 and 274-275 the numeric code 
     found in Appendix F of the IRS EFW2 specification for the associated State, positions 5-6 with 
     space (blank) characters, positions 7-9 with the code “887”, position 308 with code “E” (school 
     district tax), positions 331-337 with the code in Column S (Place Code) of the Census NATL 
     CNTY Subdivisions worksheet in the CCA Data Format Field Reference10, right justified with 
     leading spaces, positions 338-412 with the name of the township or other type of county 
     subdivision associated with the employee’s  domicile residence address as transcribed in 
     Column X (Place Qualified Name) of the Census NATL CNTY Subdivisions worksheet in the 
     CCA Data Format Field Reference10  , using uppercase letters, positions 413-487 with either the 
     uppercased abbreviation from Appendix F of the IRS EFW2 specification (preferred) or the 
     uppercased State name from Appendix F in the IRS EFW2 specification (acceptable).  
      
 d. Failing the prior sub-rule, assign RS record positions 3-4 and 274-275 the numeric code found in 
     Appendix F of the IRS EFW2 specification for the associated State, positions 5-6 with space 
     (blank) characters, positions 7-9 with the code “887”, position 308 with code “E” (school district 
     income tax), positions 331-337 with spaces, positions 338-412 with the name of the township or 
     other type of county subdivision associated with the employee’s domicile residence address as 
     transcribed in Column X (Place Qualified Name) of the Census NATL CNTY Subdivisions 
     worksheet in the CCA Data Format Field Reference10  ,using uppercase letters, positions 413-487 
     with either the uppercased abbreviation from Appendix F of the IRS EFW2 specification 
     (preferred) or the uppercased State name from Appendix F in the IRS EFW2 specification 
     (acceptable).  
      
Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                      Page 57 of 151

- 58 -

                                 CCA DATA FORMAT SPECIFICATION 
                                 RS (State) Record Field Assignment Rules 

11. Failing the prior rule, when reporting county taxes for a State other than Ohio, look for the name of 
    the County taxing authority in Column X (Place Qualified Name) of the Census NATL Counties 
    worksheet in the CCA Data Format Field Reference 10, after first filtering    Column A (USPS) for the two 
    letter USPS alphabetic State code that you are reporting taxes for, refer to Appendix F of the IRS EFW2 
    specification. 
     
    When found assign RS record positions 3-4 and 274-275 the numeric code found in Appendix F of the 
    IRS EFW2 specification for the associated State, positions 5-6 with space (blank) characters, positions 
    7-9 with the code “887”, position 308 with code “D” (county income tax), positions 331-337 with the 3 
    digit code from Column S (Place Code) of the Census NATL Counties worksheet in the CCA Data 
    Format Field Reference10, right justified with leading spaces, positions 338-412 with the name of the 
    county as transcribed in Column X (Place Qualified Name) of the Census NATL Counties worksheet in 
    the CCA Data Format Field Reference10  , using uppercase letters, positions 413-487 with either the 
    uppercased abbreviation from Appendix F of the IRS EFW2 specification (preferred) or the uppercased 
    State name from Appendix F in the IRS EFW2 specification (acceptable).  
     
12. Failing the prior rule, when reporting any other type of taxes for a State other than Ohio, assign RS 
    record positions 3-4 and 274-275 the numeric code found in Appendix F of the IRS EFW2 specification 
    for the associated State, positions 5-6 with space (blank) characters, positions 7-9 with the code “887”, 
    position 308 with code “F” (other income tax), positions 331-337 with spaces, positions 338-412 with a 
    specific name associated with the tax using uppercase letters, e.g., COMMUTER, EMS, LIBRARY, etc., 
    positions 413-487 with either the uppercased abbreviation from Appendix F of the IRS EFW2 
    specification (preferred) or the uppercased State name from Appendix F in the IRS EFW2 specification 
    (acceptable  ). 
     
13. Failing the prior rule, when none of the above rules apply to your situation, then CCA is not sure what 
    taxes you are trying to report and it would be best to contact CCA and inquire how RS (State) record 
    positions 3-4 and 274-275 (“State Code” field), positions 5-6 (“CCA Designation” field), positions 7-9 
    (“CCA City Code” field), position 308 (“Tax Type Code” field), positions 331-337 (“State Control 
    Number” field), positions 338-412 (“Municipality Name” field), and positions 413-487 (“State Name or 
    Code” field) should be coded. See Section 4.4 Assistance Conformance of this specification for 
    assistance.  
     
Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 58 of 151

- 59 -

                            CCA DATA FORMAT SPECIFICATION 
                                     RS (State) Record Field Conformance 

RS (State) Record Field Conformance 

CCA expects full conformance with section 4.9 RS (State) Record of the IRS EFW2 specification, unless 
otherwise noted by this specification. The following is a list of clarifications and guidance for section 4.9 RS 
(State) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for a detailed 
description of the conditions and constraints that apply to the fields of this record. 

   CCA will not accept datasets when extraneous content is found either before or after the RS (State) 
    record. Datasets not conforming to these requirements will be rejected for non-conformance. 

     This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only 
      specific records and does not indicate that extraneous content is acceptable elsewhere. 

   CCA will not accept datasets that do not contain any RS (State) records. Datasets not conforming to these 
    requirements will be rejected for non-conformance. See section Data Requirements and Record 
    Descriptions of the State of Ohio Department of Taxation’s EFW2 specification. 

   CCA will not accept datasets that do not have at least one RS (State) record’s “State Code” field 
    (positions 3-4 and 274-275) that reports the code “39” (Ohio) and the “Tax Type Code” field (position 
    308) that reports either a code “C” (city income tax) or “R” (residence income tax) for its corresponding 
    RW (Employee) record. Datasets not conforming to these requirements will be rejected for non-
    conformance. 

   CCA will not accept datasets when the RS (State) record’s “State Code” field (positions 3-4 and 274-275) 
    is not a code found in Appendix F of the IRS EFW2 specification. Datasets not conforming to these 
    requirements will be rejected for non-conformance. See column FIELD SPECIFICATIONS for this field 
    in section 4.9 RS (State) Record of the IRS EFW2 specification and section RS Record – State Wage 
    Record of the State of Ohio Department of Taxation’s EFW2 specification. 

   CCA will not accept datasets when the RS (State) record positions 5-6 (“CCA Designation” field), 
    positions 7-9 (“CCA City Code” field), position 308 (“Tax Type Code” field), positions 331-337 (State 
    Control Number), positions 338-412 (“Municipality Name” field), and positions 413-487 (“State Name or 
    Code” field) are not assigned using the above assignment rules. Datasets not conforming to these 
    requirements will be rejected for non-conformance. 

   CCA will not accept datasets when the RS (State) record’s “Social Security Number (SSN)” field 
    (positions 10-18) does not conform to Section 4.2 Rules Conformance of this specification. Datasets not 
    conforming to these requirements will be rejected for non-conformance. 

     Before sending your submittal, take a random sample of employees and verify they have the 
      correct Social Security Numbers (SSN) in your dataset. 

   CCA will not accept datasets when the RS (State) record’s “Employee First Name” field (positions 
    19-33), the “Employee Middle Name or Initial” field (positions 34-48), the “Employee Last Name” field 
    (positions 49-68), and the “Suffix” field (positions 69-72) do not conform to Section 4.2 Rules 
    Conformance  of this specification. Datasets not conforming to these requirements will be rejected for 
    non-conformance. 

     Before sending your submittal, take a random sample of employees and verify these name fields 
      match the employee’s Social Security card in your dataset. 

Tax Year 2023                        Revised 12/5/2023 (Final, Rev. 1)                 Page 59 of 151

- 60 -

                           CCA DATA FORMAT SPECIFICATION 
                             RS (State) Record Field Conformance 

 The RS (State) record’s “Location Address” field (positions 73-94) should contain only the address’s 
  secondary location information, e.g., the multi-tenant designation and number within a multi-tenant 
  building. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains only space (blank) 
    characters, indicating a US domestic address, then the “Location Address” field (positions 73-94) 
    should contain an approved USPS secondary address unit designator found in Appendix C2 of the 
    USPS Publication 28 Postal Addressing Standards    7 followed by either an optional or required unit 
    number (alphanumeric identifier) separated by a single space (blank) character. See section 
    213 Secondary Address Unit Designators of the USPS Publication 28 Postal Addressing 
    Standards7.  

   The RS (State) record’s “Location Address” field (positions 73-94) comes before the “Delivery 
    Address” field (positions 95-116) which is the reverse of how you would normally place the 
    information on a mail piece for delivery by USPS, unless you were using the rarely used alternate 
    location placement described in section 213.3 Alternate Location of the USPS Publication 28 Postal 
    Addressing Standards7. 

   The RS (State) record’s “Location Address” field (positions 73-94) and the “Delivery Address” 
    field (positions 95-116) are separate fields for describing an address; do not combine these fields   
    into one field to report an address. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RS (State) record’s “Delivery Address” field (positions 95-116) 
  contains only space (blank) characters. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the RS (State) record’s “Delivery Address” field (positions 95-116). See questions 
    in section 4.2 Rules along with sections 4.2.2 and 4.2.3 of the IRS EFW2 specification for required 
    fields when reporting addresses. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains only space (blank) 
    characters, indicating a US domestic address, then the “Delivery Address” field (positions 95-116) 
    should contain a delivery address that conforms to sections23 Delivery Address Line,24 Rural 
    Route Addresses, or 25 Highway Contract Route Addresses of the USPS Publication 28 Postal 
    Addressing Standards7 and uses the compression techniques described in section 35 Address Data 
    Element Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to 
    insure the address fits within the field size limitations. 

               The delivery address should use the standard geographical directional abbreviations found in 
                Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standard street suffix abbreviations found in 
                Appendix C1 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standardized County, State, Local Highways formats 
                found in Appendix F of the USPS Publication 28 Postal Addressing Standards7. 

Tax Year 2023                Revised 12/5/2023 (Final, Rev. 1)                            Page 60 of 151

- 61 -

                              CCA DATA FORMAT SPECIFICATION 
                              RS (State) Record Field Conformance 

   The RS (State) record’s “Location Address” field (positions 73-94) and the “Delivery Address” 
    field (positions 95-116) are separate fields for describing an address; do not combine these fields      
    into one field to report an address. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RS (State) record’s “City” field (positions 117-138) contains only 
  space (blank) characters. Datasets not conforming to these requirements will be rejected for non-
  conformance. 

   CCA requires the RS (State) record’s “City” field (positions 117-138). See questions in section 
    4.2 Rules    along with sections 4.2.2 and 4.2.3 of the IRS EFW2 specification for required fields 
    when reporting addresses. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and the “City” field (positions 
  117-138) does not contain the USPS recommended city name for the Zip Code specified in the “ZIP 
  Code” field (positions 141-145). Datasets not conforming to these requirements will be rejected for non-
  conformance. 

   To find or verify the USPS recommended city for a Zip Code: 

               Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference10. 

               Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website. 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and the “State Abbreviation” 
  field (positions 139-140) does not contain a State abbreviation postal code found in Appendix F of the 
  IRS EFW2 specification. Datasets not conforming to these requirements will be rejected for non-
  conformance. See column FIELD SPECIFICATIONS for this field in section 4.9 RS (State) Record of 
  the IRS EFW2 specification. 

   CCA requires the RS (State) record’s “State Abbreviation” field (positions 139-140) when 
    reporting a US domestic address. See questions in section 4.2 Rules along with section 4.2.2 of the 
    IRS EFW2 specification for required fields when reporting addresses. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                        Page 61 of 151

- 62 -

                           CCA DATA FORMAT SPECIFICATION 
                           RS (State) Record Field Conformance 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and the “State Abbreviation” 
  field (positions 139-140) conflicts with the “ZIP Code” field (positions 141-145). Datasets containing 
  conflicting content will be rejected for non-conformance. 

   The State abbreviation must match the State associated with the Zip Code when reporting a US 
    domestic address. For example, the dataset specified: the “City” field with the content 
    “CLEVELAND”, the “State Abbreviation” field with the content “OH” and the “ZIP Code” field 
    with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code11 tool 
    under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State 
    abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the 
    content found in the “State Abbreviation” field which is “OH”. 

 CCA will not accept datasets when the RS (State) record’s “State Abbreviation” field (positions 139-140) 
  conflicts with the “Country Code” field (positions 193-194). Datasets containing conflicting content will 
  be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in section 
  4.9 RS (State) Record of the IRS EFW2 specification. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains only space (blank) 
    characters, indicating a US domestic address, then the “State Abbreviation” field (positions 
    139-140) must contain a State abbreviation postal code found in Appendix F of the IRS EFW2 
    specification. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “State 
    Abbreviation” field (positions 139-140) must contain only space (blank) characters. 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and both the “ZIP Code” field 
  (positions 141-145) and the “ZIP Code Extension” field (positions 146-149) contain only space (blank) 
  characters, or the “ZIP Code” field (positions 141-145) contains only space (blank) characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the RS (State) record’s “ZIP Code” field (positions 141-145) when reporting a US 
    domestic address. See questions in section 4.2 Rules along with section 4.2.2 of the IRS EFW2 
    specification for required fields when reporting addresses. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and both the “ZIP Code” field 
  (positions 141-145) and the “ZIP Code Extension” field (positions 146-149) when combined do not 
  comprise a valid USPS Zip Code. Datasets not conforming to these requirements will be rejected for non-
  conformance. 

   To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools 
    website. 

Tax Year 2023              Revised 12/5/2023 (Final, Rev. 1)                     Page 62 of 151

- 63 -

                 CCA DATA FORMAT SPECIFICATION 
                                 RS (State) Record Field Conformance 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code” field 
  (positions 141-145) contains only numeric characters and the “ZIP Code Extension” field (positions 
  146-149) does not contain only space (blank) characters and does not contain only numeric characters. 
  Datasets not conforming to these requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code” field 
  (positions 141-145) contains only numeric characters and the “ZIP Code Extension” field (positions 
  146-149) contains only numeric zero characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance.  

 CCA will not accept datasets when the RS (State) record’s “ZIP Code” field (positions 141-145) or the 
  “ZIP Code Extension” field (positions 146-149) conflicts with the “Country Code” field (positions 
  193-194). Datasets containing conflicting content will be rejected for non-conformance. See column 
  FIELD SPECIFICATIONS for these fields in section 4.9 RS (State) Record of the IRS EFW2 
  specification. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains only space (blank) 
    characters, indicating a US domestic address, then the “ZIP Code” field (positions 141-145) and the 
    “ZIP Code Extension” field (positions 146-149) combined must contain a valid USPS Zip Code. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “ZIP Code” field 
    (positions 141-145) and the “ZIP Code Extension” field (positions 146-149) must contain only 
    space (blank) characters. 

 CCA will not accept datasets when the RS (State) record’s “Foreign State/Province” field (positions 
  155-177) conflicts with the “Country Code” field (positions 193-194). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.9 RS (State) Record of the IRS EFW2 specification. 

   CCA requires the RS (State) record’s “Foreign State/Province” field (positions 155-177) when 
    reporting a foreign address. See questions in section 4.2 Rules along with section 4.2.3 of the IRS 
    EFW2 specification for required fields when reporting addresses. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains only space (blank) 
    characters, indicating a US domestic address, then the “Foreign State/Province” field (positions 
    155-177) must contain only space (blank) characters. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Foreign 
    State/Province” field (positions 155-177) must not contain only space (blank) characters. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                     Page 63 of 151

- 64 -

                      CCA DATA FORMAT SPECIFICATION 
                               RS (State) Record Field Conformance 

 CCA will not accept datasets when the RS (State) record’s “Foreign Postal Code” field (positions 
  178-192) conflicts with the “Country Code” field (positions 193-194). Datasets containing conflicting 
  content will be rejected for non-conformance. See column FIELD SPECIFICATIONS for these fields in 
  section 4.9 RS (State) Record of the IRS EFW2 specification. 

   CCA requires the RS (State) record’s “Foreign Postal Code” field (positions 178-192) when 
    reporting a foreign address. See questions in section 4.2 Rules along with section 4.2.3 of the IRS 
    EFW2 specification for required fields when reporting addresses. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains only space (blank) 
    characters, indicating a US domestic address, then the “Foreign Postal Code” field (positions 
    178-192) must contain only space (blank) characters. 

   When the RS (State) record’s “Country Code” field (positions 193-194) contains a code from 
    Appendix G of the IRS EFW2 specification, indicating a foreign address, then the “Foreign Postal 
    Code” field (positions 178-192) must not contain only space (blank) characters. 

 CCA will not accept datasets when the RS (State) record’s “Country Code” field (positions 193-194) 
  contains the code “US” or contains a country code not found in Appendix G of the IRS EFW2 
  specification. Datasets not conforming to these requirements will be rejected for non-conformance. See 
  column FIELD SPECIFICATIONS for this field in section 4.9 RS (State) Record of the IRS EFW2 
  specification. 

   The country code “US” (United States) does not exist in Appendix G of the IRS EFW2 
    specification and should never be used in the “Country Code” field of any record. 

   The country code “NM” (No Man’s Land) in Appendix G of the IRS EFW2 specification should 
    only be used when no other code applies and for disputed territories. 

   The country code “OC” (Other Countries) in Appendix G of the IRS EFW2 specification should 
    only be used when no other code applies. 

   Before sending your submittal, take a random sample of employee’s and verify their domicile 
    address information in your dataset. 

 CCA will not accept datasets when the RS (State) record’s “Optional Code” field (positions 195-196) 
  does not contain only space (blank) characters. See this field in section RS Record – State Wage Record 
  of the State of Ohio Department of Taxation’s EFW2 specification. 

   The RS (State) record’s “Optional Code” field (positions 195-196) has been deferred by the IRS 
    EFW2 specification to the individual States and the State of Ohio Department of Taxation’s EFW2 
    specification for tax year 2023 has changed this field to be not applicable and should be filled with 
    space (blank) characters. 

Tax Year 2023                  Revised 12/5/2023 (Final, Rev. 1)                       Page 64 of 151

- 65 -

CCA DATA FORMAT SPECIFICATION
RS (State) Record Field Conformance

 CCA will not accept datasets when the RS (State) record’s “Reporting Period” field (positions 197-202),
the “Date First Employed” field (positions 227-234), and the “Date of Separation” field (positions
235-242) do not contain only space (blank) characters or do not contain a valid date, when specified.
Datasets not conforming to these requirements will be rejected for non-conformance.

 RS (State) record fields: “Reporting Period” (positions 197-202), the “Date First Employed”
(positions 227-234) and the “Date of Separation” (positions 235-242) are considered non-money
fields and must conform to the IRS EFW2 specification’s content restrictions for alpha/numeric
fields, e.g., when not applicable they must contain only space (blank) characters and not contain
only numeric zero characters. See questions in section 4.2 Rules of the IRS EFW2 specification.

 Before sending your submittal, take a random sample of separated employee’s and verify their
unemployment dates in your dataset.

 CCA will not accept datasets when optional money fields in the RS (State) record contain only space
(blank) characters rather than containing only numeric zero characters, e.g., RS (State) record fields:
“State Quarterly Unemployment Insurance Total Wages” (positions 203-213) and the “State Quarterly
Unemployment Insurance Total Taxable Wages” (positions 214-224). Datasets not conforming to these
requirements will be rejected for non-conformance. See questions in section 4.2 Rules of the IRS EFW2
specification.

 Before sending your submittal, take a random sample of separated employee’s and verify their
unemployment wages and taxes in your dataset.

 CCA will not accept datasets when the RS (State) record’s “Number of Weeks Worked” field (positions
225-226) does not contain only numeric characters. Datasets not conforming to these requirements will be
rejected for non-conformance. See this field in section RS Record – State Wage Record of the State of
Ohio Department of Taxation’s EFW2 specification.

 The RS (State) record’s “Number of Weeks Worked” field (positions 225-226) is considered an
alpha/numeric field by the IRS EFW2 specification. However, this field has been deferred to the
States and the State of Ohio Department of Taxation has defined this field as containing a number
that is right justified with leading numeric zero characters.

 When specifying an employee that worked less than ten weeks and was separated, the RS (State)
record’s “Number of Weeks Worked” field (positions 225-226) should contain a single numeric
character preceded by a numeric zero character to conform to the State of Ohio Department of
Taxation’s EFW2 specification’s content restrictions for this field.

 Before sending your submittal, take a random sample of separated employee’s and verify the
number of weeks they worked in your dataset.

 CCA will not accept datasets when the RS (State) record’s “Date First Employed” field (positions
227-234) or the “Date of Separation” field (positions 235-242) does not contain only space (blank)
characters and does not contain a valid date. Datasets not conforming to these requirements will be
rejected for non-conformance.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 65 of 151

- 66 -

                        CCA DATA FORMAT SPECIFICATION 
                        RS (State) Record Field Conformance 

 CCA will not accept datasets when the RS (State) record’s “State Code” field (positions 3-4 and 274-275) 
  contain the numeric code “39” and the RS (State) record’s “State Employer Account Number” field 
  (positions 248-267) is not left justified with trailing space (blank) character padding, is not exactly eight 
  characters in length, is not numeric and does not begin with: “51”, “52”, “53”, or “54”. Datasets not 
  conforming to these requirements will be rejected for non-conformance. See section RS Record – State 
  Wage Record of the State of Ohio Department of Taxation’s EFW2 specification. 

   When the RS (State) record’s “State Code” field (positions 3-4 and 274-275) contain the numeric 
    code “39” and the RE (Employer) record’s “State Abbreviation” field (positions 163-164) contains 
    a State abbreviation code that has reciprocity with the State of Ohio and the employer is not 
    required to withhold Ohio employment taxes for their employees working in Ohio    , then the RS 
    (State) record’s “State Employer Account Number” field (positions 248-267) should contain only 
    space characters. The States that have reciprocity with Ohio are: Indiana (IN), Kentucky (KY), 
    Michigan (MI), Pennsylvania (PA) and West Virginia (WV). Datasets not conforming to these 
    requirements will be rejected for non-conformance. See Ohio Department of Taxation “Employer 
    Withholding - Reciprocity” FAQ question “I have an employee working in Ohio that lives in a state 
    that borders Ohio. Must I withhold Ohio state income tax from their wages”. 

   When the RS (State) record’s “State Code” field (positions 3-4 and 274-275) contain the numeric 
    code “39” and the RE (Employer) record’s “State Abbreviation” field (positions 163-164) contains 
    a State abbreviation code that has reciprocity with the State of Ohio and the employer is required 
    to withhold Ohio employment taxes for their employees working in Ohio, then the RS (State) 
    record’s “State Employer Account Number” field (positions 248-267) should contain a valid Ohio 
    State Employer Account Number. The States that have reciprocity with Ohio are: Indiana (IN), 
    Kentucky (KY), Michigan (MI), Pennsylvania (PA) and West Virginia (WV). Datasets not 
    conforming to these requirements will be rejected for non-conformance. See Ohio Department of 
    Taxation “Employer Withholding - Reciprocity” FAQ question “Our company conducts all its 
    business in a state that borders Ohio (e.g. Indiana). Several of our employees are Ohio residence 
    that commute to our Indiana business location each work day. Should we withhold Ohio income tax 
    on those employees’ compensation?”. 

   When the RS (State) record’s “State Code” field (positions 3-4 and 274-275) contain a numeric 
    code other than “39”, then the RS (State) record’s “State Employer Account Number” field 
    (positions 248-267) should contain only space characters. Datasets not conforming to these 
    requirements will be rejected for non-conformance. 

   Before sending your submittal, take a random sample of employers and verify their State of Ohio 
    employer account numbers in your dataset. 

 CCA will not accept datasets when the RS (State) record fields: “State Taxable Wages” (positions 
  276-286), or the “State Income Tax Withheld” (positions 287-297) contains non-numeric characters. 
  Datasets not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the RS (State) record’s “State Taxable Wages” field (positions 276-286), and the 
    “State Income Tax Withheld” field (positions 287-297). 

   Before sending your submittal, take a random sample of employee’s and verify their state wages 
    and taxes in your dataset. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                       Page 66 of 151

- 67 -

CCA DATA FORMAT SPECIFICATION
RS (State) Record Field Conformance

 CCA will not accept datasets when the RS (State) record fields: “Local Taxable Wages” (positions
309-319), or “Local Income Tax Withheld” (positions 320-330) contains non-numeric characters.
Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA requires the RS (State) record’s “Local Taxable Wages” field (positions 309-319), and the
“Local Income Tax Withheld” field (positions 320-330).

 When the employee’s local taxable wages or local income tax withheld amounts are too large to be
reported in the RS (State) record’s “Local Taxable Wages” field (positions 309-319) or the “Local
Income Tax Withheld” field (positions 320-330), then divide the amount and report the divided
amounts in successive RS (State) records with the exact same content in the other fields of the
RS (State) record.

 Before sending your submittal, take a random sample of employee’s and verify their local wages
and taxes in your dataset.

 CCA will not accept datasets when the RS (State) record’s “Other State Data” field (positions 298-307)
contains non-numeric characters. Datasets not conforming to these requirements will be rejected for non-
conformance. See section RS Record – State Wage Record of the State of Ohio Department of Taxation’s
EFW2 specification.

 CCA requires the RS (State) record’s “Other State Data” field (positions 298-307).

 The RS (State) record’s “Other State Data” field (positions 298-307) has been deferred by the IRS
EFW2 specification to the individual States and the State of Ohio Department of Taxation’s EFW2
specification defines these positions as “Wages, Tips and Other Compensation” which is
considered a money field and must conform to the IRS EFW2 specification’s content restrictions
for money fields. See questions in section 4.2 Rules of the IRS EFW2 specification. See also,
section RS Record – State Wage Record of the State of Ohio Department of Taxation’s EFW2
specification.

 Before sending your submittal, take a random sample of employee’s and verify their wages, tips
and other compensation in your dataset.

 CCA will not accept datasets when the RS (State) record’s “State Control Number” field (positions
331-337) is not a valid Ohio school district number when the “Tax Type Code” field (position 308) is the
code “E” (school district income tax). Datasets not conforming to these requirements will be rejected for
non-conformance. See section RS Record – State Wage Record of the State of Ohio Department of
Taxation’s EFW2 specification.

 The IRS EFW2 specification defers this field to the States and the State of Ohio Department of
Taxation’s EFW2 specification defines this field by the name “School District Number” with the
content restrictions that it must contain a valid Ohio school district number.

 Before sending your submittal, take a random sample of employee’s and verify their Ohio school
district number in your dataset.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 67 of 151

- 68 -

                                 CCA DATA FORMAT SPECIFICATION 
                                 RS (State) Record Field Conformance 

  CCA has deprecated the assignment of space (blank) characters to RS (State) record’s “State Control 
   Number” field (positions 331-337) when the “Tax Type Code” field (position 308) is not the code “E” 
   (school district income tax). CCA requires employers or their agents to bring reporting into 
   conformance with the above ordered rules for assigning RS (State) record positions 5-6 (“CCA 
   Designation” field), positions 7-9 (“CCA City Code” field), position 308 (“Tax Type Code” field), 
   positions 331-337 (“State Control Number” field), positions 338-412 (“Municipality Name” field), and 
   positions 413-487 (“State Name or Code” field). Assigning spaces to RS (State) record’s “State Control 
   Number” field (positions 331-337) when the “Tax Type Code” field (position 308) is not the code “E” 
   (school district income tax), will result in rejection of your submittal. 

  CCA will not accept datasets when the RS (State) record’s field content does not conform to the IRS 
   EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2 
   specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming 
   to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules  and 
   4.9 RS (State) Record of the IRS EFW2 specification, section RS Record – State Wage Record of the 
   State of Ohio Department of Taxation’s EFW2 specification, and sections   Section 4.1 General 
   Conformance,Section 4.2 Rules Conformance   ofthis specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 68 of 151

- 69 -

                                CCA DATA FORMAT SPECIFICATION 
                RS (State) Record Reporting for Wage and Withholding Fields 

RS (State) Record Reporting for Wage and Withholding Fields 

The following is a list of clarifications and guidance for the wage and withholding fields in section 4.9 RS (State) 
Record of the IRS EFW2 specification and section RS Record – State Wage Record of the State of Ohio 
Department of Taxation’s EFW2 specification. 

     When reporting for the State of Ohio which has State and Local withholding: 

       Report code 39 from Appendix F of the IRS EFW2 specification for the “State Code” field 
        (positions 3-4 and 274-275). 

       For the “State Employer Account Number” field (positions 248-267): 

               When the employer resides in the State of Ohio, then report the appropriate Ohio employer 
                account number. 

               When the employer resides in a State other than Ohio and that State has reciprocity with the 
                State of Ohio and the employer is required to withhold Ohio employment taxes, then report 
                the appropriate Ohio employer account number. 

               When the employer resides in a State other than Ohio and that State has reciprocity with the 
                State of Ohio and the employer is not required to withhold Ohio employment taxes, then 
                report spaces. 

               When the employer resides in a State other than Ohio and that State does not have reciprocity 
                with the State of Ohio, then report the appropriate Ohio employer account number. 

       For the “State Taxable Wages” field (positions 276-286): 

               When the employer resides in the State of Ohio, then report the appropriate Ohio taxable 
                wages for the employee. 

               When the employer resides in a State other than Ohio and that State has reciprocity with the 
                State of Ohio and the employer is required to withhold Ohio employment taxes, then report 
                the appropriate Ohio taxable wages for the employee. 

               When the employer resides in a State other than Ohio and that State has reciprocity with the 
                State of Ohio and the employer is not required to withhold Ohio employment taxes, then 
                report zeros for the employee. 

               When the employer resides in a State other than Ohio and that State does not have reciprocity 
                with the State of Ohio, then report the appropriate Ohio taxable wages for the employee. 

       For the “State Income Tax Withheld” field (positions 287-297): 

               When the employer resides in the State of Ohio, then report the appropriate Ohio income tax 
                withheld for the employee. 

               When the employer resides in a State other than Ohio and that State has reciprocity with the 
                State of Ohio and the employer is required to withhold Ohio employment taxes, then report 
                the appropriate Ohio income tax withheld for the employee. 

               When the employer resides in a State other than Ohio and that State has reciprocity with the 
                State of Ohio and the employer is not required to withhold Ohio employment taxes, then 
                report zeros for the employee. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                                     Page 69 of 151

- 70 -

CCA DATA FORMAT SPECIFICATION
RS (State) Record Reporting for Wage and Withholding Fields

 When the employer resides in a State other than Ohio and that State does not have reciprocity
with the State of Ohio, then report the appropriate Ohio income tax withheld for the
employee.

 Report the appropriate Ohio total wages for the “State Wages, Tips and Other Compensation” field
(positions 298-307).

 Report the appropriate code for the “Tax Type Code” field (position 308).

 Report the appropriate Local wages for the “Local Taxable Wages” field (positions 309-319).

 Report the appropriate Local withholdings for the “Local Income Tax Withheld” field (positions
320-330).

 Report all other RS record fields as appropriate.

 When reporting for a State other than Ohio that does not have State and Local withholding:

 Report the State’s code from Appendix F of the IRS EFW2 specification for the “State Code” field
(positions 3-4 and 274-275).

 Report spaces for the “State Employer Account Number” field (positions 248-267).

 Report the appropriate State wages for the “State Taxable Wages” field (positions 276-286).

 Report zero State withholdings for the “State Income Tax Withheld” field (positions 287-297).

 Report the appropriate State total wages for the “State Wages, Tips and Other Compensation” field
(positions 298-307).

 Report spaces for the “Tax Type Code” field (position 308).

 Report zero Local wages for the “Local Taxable Wages” field (positions 309-319).

 Report zero Local withholdings for the “Local Income Tax Withheld” field (positions 320-330).

 Report all other RS record fields as appropriate.

 When reporting for a State other than Ohio that has only State withholding:

 Report the State’s code from Appendix F of the IRS EFW2 specification for the “State Code” field
(positions 3-4 and 274-275).

 Report spaces for the “State Employer Account Number” field (positions 248-267).

 Report the appropriate State wages for the “State Taxable Wages” field (positions 276-286).

 Report the appropriate State withholdings for the “State Income Tax Withheld” field (positions
287-297).

 Report the appropriate State total wages for the “State Wages, Tips and Other Compensation” field
(positions 298-307).

 Report spaces for the “Tax Type Code” field (position 308).

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 70 of 151

- 71 -

                          CCA DATA FORMAT SPECIFICATION 
               RS (State) Record Reporting for Wage and Withholding Fields 

    Report zero Local wages for the “Local Taxable Wages” field (positions 309-319). 

    Report zero Local withholdings for the “Local Income Tax Withheld” field (positions 320-330). 

    Report all other RS record fields as appropriate. 

  When reporting for a State other than Ohio that has both State and Local withholding: 

    Report the State’s code from Appendix F of the IRS EFW2 specification for the “State Code” field 
     (positions 3-4 and 274-275). 

    Report spaces for the “State Employer Account Number” field (positions 248-267). 

    Report the appropriate State wages for the “State Taxable Wages” field (positions 276-286). 

    Report the appropriate State withholdings for the “State Income Tax Withheld” field (positions 
     287-297). 

    Report the appropriate State total wages for the “State Wages, Tips and Other Compensation” field 
     (positions 298-307). 

    Report the appropriate code for the “Tax Type Code” field (position 308). 

    Report the appropriate Local wages for the “Local Taxable Wages” field (positions 309-319). 

    Report the appropriate Local withholdings for the “Local Income Tax Withheld” field (positions 
     320-330). 

    Report all other RS record fields as appropriate. 
                
Tax Year 2023             Revised 12/5/2023 (Final, Rev. 1)                              Page 71 of 151

- 72 -

CCA DATA FORMAT SPECIFICATION
RS (State) Record Reporting for Unemployment Fields

RS (State) Record Reporting for Unemployment Fields

The following is a list of clarifications and guidance for the unemployment fields in section 4.9 RS (State) Record
of the IRS EFW2 specification and section RS Record – State Wage Record of the State of Ohio Department of
Taxation’s EFW2 specification.

As noted previously in this specification the Ohio Revised Code (ORC) was changed in 2016 and employers are
required to report all wages and withholdings to local tax agencies for those employees who worked or were a
resident of the municipalities being administered by the local tax agency. This includes school taxes,
unemployment taxes and any wages or withholding by the employer in Ohio or another State for the employee.

CCA reached out to the Ohio Department of Taxation on how they expect these fields to be reported. The
following is the clarification CCA received:

 When reporting for the State of Ohio and the employee has not been separated (Option 1):

 Report spaces for the “Option Code” field (positions 195-196).

 Report zeros for the “Reporting Period” field (positions 197-202).

 Report zeros for the “State Quarterly Unemployment Total Wages” field (positions 203-213).

 Report zeros for the “State Quarterly Unemployment Total Taxable Wages” field (positions
214-224).

 Report zeros for the “Number of Weeks Worked” field (positions 225-226).

 Report zeros for the “Date First Employed” field (positions 227-234).

 Report spaces for the “Date of Separation” field (positions 235-242)

 Report all other RS record fields as appropriate.

 When reporting for the State of Ohio and the employee has not been separated (Option 2):

 Report spaces for the “Option Code” field (positions 195-196).

 Report the appropriate period for the “Reporting Period” field (positions 197-202). When in doubt
as to which last month of the calendar quarter to use, then report “12” along with the current tax
year, e.g., “122023”.

 Report zeros for the “State Quarterly Unemployment Total Wages” field (positions 203-213).

 Report zeros for the “State Quarterly Unemployment Total Taxable Wages” field (positions
214-224).

 Report the appropriate number for the “Number of Weeks Worked” field (positions 225-226).

 Report the appropriate date for the “Date First Employed” field (positions 227-234).

 Report spaces for the “Date of Separation” field (positions 235-242).

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 72 of 151

- 73 -

                           CCA DATA FORMAT SPECIFICATION 
               RS (State) Record Reporting for Unemployment Fields 

    Report all other RS record fields as appropriate. 

  When reporting for the State of Ohio and the employee has been separated: 

    Report spaces for the “Option Code” field (positions 195-196). 

    Report the appropriate period for the “Reporting Period” field (positions 197-202). When in doubt 
     as to which last month of the calendar quarter to use, then report “12” along with the current tax 
     year, e.g., “122023”. 

    Report the appropriate wages for the “State Quarterly Unemployment Total Wages” field (positions 
     203-213). 

    Report the appropriate wages for the “State Quarterly Unemployment Total Taxable Wages” field 
     (positions 214-224). 

    Report the appropriate number for the “Number of Weeks Worked” field (positions 225-226). 

    Report the appropriate date for the “Date First Employed” field (positions 227-234). 

    Report the appropriate date for the “Date of Separation” field (positions 235-242). 

    Report all other RS record fields as appropriate. 

  When reporting for a State other than Ohio: 

    Use the same reporting as described for the State of Ohio. 
                
Tax Year 2023              Revised 12/5/2023 (Final, Rev. 1)                              Page 73 of 151

- 74 -

                                CCA DATA FORMAT SPECIFICATION 
                                         RS (State) Record Synopsis 

RS (State) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification renames and/or changes the content restrictions for the RS (State) record’s “Taxing 
   Entity Code” field (positions 5-9), the “Tax Type Code” field (position 308), the “Supplemental Data 1” 
   field (positions 338-412), and the “Supplemental Data 2” field (positions 413-487). 

  This specification adds specific rules for assigning the content of the RS (State) record’s “Taxing 
   Entity Code” field (positions 5-9), the “Tax Type Code” field (position 308), the “State Control Number” 
   field (positions 331-337), the “Supplemental Data 1” field (positions 338-412), and the “Supplemental 
   Data 2” field (positions 413-487). See also, reference guideError! Bookmark not defined. for aiding the content 
   assignment for these fields. 

  This specification adds clarification and guidance to the RS (State) record’s “Social Security Number 
   (SSN)” field (positions 10-18), the “Employee First Name” field (positions 19-33), the “Employee 
   Middle Name or Initial” field (positions 34-48), the “Employee Last Name” field (positions 49-68), the 
   “Suffix” field (positions 69-72), the “Location Address” field (positions 73-94), the “Delivery Address” 
   field (positions 95-116), the “Number of Weeks Worked” field (positions 225-226), the “State Taxable 
   Wages” (positions 276-286), the “State Income Tax Withheld” (positions 287-297), the “Other State 
   Data” (positions 298-307), the “Local Taxable Wages” (positions 309-319), the “Local Income Tax 
   Withheld” (positions 320-330), and the “State Control Number” field (positions 331-337). 

  This specification, for US domestic address, checks the RS (State) record’s “City” field (positions 
   117-138), the “State Abbreviation” field (positions 139-140), the “ZIP Code” field (positions 141-145), 
   and the “ZIP Code Extension” field (positions 146-149) for valid and conflicting content. 

  This specification checks the RS (State) record’s “Foreign State/Province” field (positions 155-177), the 
   “Foreign Postal Code” field (positions 178-192), and the “Country Code” field (positions 193-194) for 
   valid and conflicting content. 

  This specification checks the RS (State) record’s “State Taxable Wages” (positions 276-286), the “State 
   Income Tax Withheld” (positions 287-297), and the “Local Taxable Wages” (positions 309-319) for non-
   zero values. 

  This specification checks the RS (State) record’s “State Employer Account Number” field (positions 
   248-267) for a valid Ohio employer account number as specified by the State of Ohio Department of 
   Taxation’s EFW2 specification. 

  This specification checks the RS (State) record’s “State Control Number” field (positions 331-337) for a 
   valid Ohio school district number when reporting school district income tax in the “Tax Type Code” field 
   (position 308). 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 74 of 151

- 75 -

                                CCA DATA FORMAT SPECIFICATION 
                                     RT (Total) Record Field Conformance 

Section 4.10 RT (Total) Record Conformance 

RA (Submitter) Record                1 per Dataset 

    RE (Employer) Record             1 per Employer Group 

    RW (Employee) Record             1 per Employee Group 
                                                    0 or 1 per     Employee Group 
      RO (Employee Optional) Record                 Employee Group 1 or more per 
                                                                                       Employer Group 
                                                                   Employer Group 
                                                    1 or more per                      1 or more per 
      RS (State) Record                                                                Dataset 
                                                    Employee Group 
    RT (Total) Record                1 per Employer Group 
                                     0 or 1 per Employer Group 
    RU (Total Optional) Record       when any RO Records found 
                                     in all Employee Groups 
RF (Final) Record                     1 per Dataset 

RT (Total) Record Overview 

Each employer in a W-2 dataset has their employee’s general Federal tax information summarized using the RT 
(Total) record. The RT (Total) record comes immediately after all Employee Groups. 

RT (Total) Record Field Conformance 

CCA expects full conformance with section 4.10 RT (Total) Record of the IRS EFW2 specification, unless 
otherwise noted by this specification. The following is a list of clarifications and guidance for section 4.10 RT 
(Total) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for a detailed 
description of the conditions and constraints that apply to the fields of this record. 

   CCA will not accept datasets when extraneous content is found either before or after the RT (Total) 
    record. Datasets not conforming to these requirements will be rejected for non-conformance. 

     This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only 
      specific records and does not indicate that extraneous content is acceptable elsewhere. 

   CCA will not accept datasets that do not contain any RT (Total) records. Datasets not conforming to these 
    requirements will be rejected for non-conformance. See questions in section 3.1 General and section 
    3.2.5 RT (Total) Record and RU (Total Optional) Record of the IRS EFW2 specification. 

   CCA will not accept datasets when the total number of RT (Total) records found do not match the prior 
    number of RE (Employer) records submitted. Datasets not conforming to these requirements will be 
    rejected for non-conformance. See section 3.2.5 RT (Total) Record and RU (Total Optional) Record of 
    the IRS EFW2 specification. 

   CCA will not accept datasets when the RT (Total) record’s “Total Number of RW Records” field 
    (positions 3-9) contains non-numeric characters, whose numeric value is zero, or does not match the 
    actual total number of RW (Employee) records reported between the prior RE (Employer) record and the 
    RT (Total) record in the dataset. Datasets not conforming to these requirements will be rejected for non-
    conformance. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                    Page 75 of 151

- 76 -

                              CCA DATA FORMAT SPECIFICATION 
                                 RT (Total) Record Field Conformance 

  CCA will not accept datasets when the RT (Total) record field names beginning with “Total”, excluding 
   the “Total Number of RW Records” field (positions 3-9), contains non-numeric characters or whose 
   numeric value does not match the calculated value from the corresponding RW (Employee) record fields 
   reported between the prior RE (Employer) record and the RT (Total) record in the dataset. Datasets not 
   conforming to these requirements will be rejected for non-conformance. 

  CCA will not accept datasets when the RT (Total) record’s field content does not conform to the IRS 
   EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2 
   specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming 
   to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and 
   4.10 RT (Total) Record of the IRS EFW2 specification, section RT Record – Total Record of the State of 
   Ohio Department of Taxation’s EFW2 specification, and sections Section 4.1 General Conformance, 
   Section 4.2 Rules Conformance  of this specification. 

     RT (Total) record field names beginning with “Total”, excluding the “Total Number of RW 
      Records” field (positions 3-9), are money fields and must conform to the IRS EFW2 
      specification’s content restrictions for money fields. See questions in section 4.2 Rules of the IRS 
      EFW2 specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 76 of 151

- 77 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RT (Total) Record Synopsis 

RT (Total) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification adds clarification and guidance to the RT (Total) record field names beginning with        
   “Total”. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 77 of 151

- 78 -

                               CCA DATA FORMAT SPECIFICATION 
                               RU (Total Optional) Record Field Conformance 

Section 4.11 RU (Total Optional) Record Conformance 

RA (Submitter) Record          1 per Dataset 

    RE (Employer) Record       1 per Employer Group 

        RW (Employee) Record   1 per Employee Group 
                                               0 or 1 per              Employee Group 
          RO (Employee Optional) Record        Employee Group          1 or more per 
                                                                                                  Employer Group 
                                                                       Employer Group 
                                               1 or more per                                      1 or more per 
          RS (State) Record                                                                       Dataset 
                                               Employee Group 
    RT (Total) Record          1 per Employer Group 
                               0 or 1 per Employer Group 
    RU (Total Optional) Record when any RO Records found 
                               in all Employee Groups 
RF (Final) Record               1 per Dataset 

RU (Total Optional) Record Overview 

Each employer in a W-2 dataset has their employee’s specialized Federal tax information summarized using the 
RU (Total Optional) record. The RU (Total Optional) record immediately follows the RT (Total) record and it 
summarizes the RO (Employee Optional) records that are reported in all Employee Groups. When there are no 
RO (Employee Optional) records reported in the Employee Groups, then the RU (Total Optional) record is 
required to be omitted. 

RU (Total Optional) Record Field Conformance 

CCA expects full conformance with section 4.11 RU (Total Optional) Record of the IRS EFW2 specification, 
unless otherwise noted by this specification. The following is a list of clarifications and guidance for section 
4.11 RU (Total Optional) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for 
a detailed description of the conditions and constraints that apply to the fields of this record. 

   CCA will not accept datasets when extraneous content is found either before or after the RU (Total 
    Optional) record. Datasets not conforming to these requirements will be rejected for non-conformance. 

         This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only 
          specific records and does not indicate that extraneous content is acceptable elsewhere. 

   CCA will not accept datasets that contain a RU (Total Optional) record when there are no RO (Employee 
    Optional) records between the prior RE (Employer) record and the RU (Total Optional) record in the 
    dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See section 
    3.2.5 RT (Total) Record and RU (Total Optional) Record of the IRS EFW2 specification. 

   CCA will not accept datasets when all the RU (Total Optional) record field names beginning with 
    “Total” contain numeric characters and whose numeric values are zero. Datasets not conforming to these 
    requirements will be rejected for non-conformance. See section 3.2.5 RT (Total) Record and RU (Total 
    Optional) Record of the IRS EFW2 specification. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                                 Page 78 of 151

- 79 -

                              CCA DATA FORMAT SPECIFICATION 
                              RU (Total Optional) Record Field Conformance 

  CCA will not accept datasets when the “Total Number of RO Records” field (positions 3-9) contains non-
   numeric characters, whose numeric value is zero, or does not match the actual total number of RO 
   (Employee Optional) records reported between the prior RE (Employer) record and the RU (Total 
   Optional) record in the dataset. Datasets not conforming to these requirements will be rejected for non-
   conformance. 

  CCA will not accept datasets when the RU (Total Optional) record field names beginning with “Total”, 
   excluding the “Total Number of RO Records” field (positions 3-9), contain non-numeric characters or 
   whose numeric value does not match the value calculated from the corresponding RO (Employee 
   Optional) record fields reported between the prior RE (Employer) record and the RT (Total) record in the 
   dataset. Datasets not conforming to these requirements will be rejected for non-conformance. 

  CCA will not accept datasets when the RU (Total Optional) record’s field content does not conform to the 
   IRS EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2 
   specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming 
   to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and 
   4.11 RU (Total Optional) Record of the IRS EFW2 specification, section RU Record – Total Record of 
   the State of Ohio Department of Taxation’s EFW2 specification, and sections Section 4.1 General 
   Conformance,Section 4.2 Rules Conformance   ofthis specification. 

     RU (Total Optional) record field names beginning with “Total”, excluding the “Total Number of 
      RO Records” field (positions 3-9), are money fields and must conform to the IRS EFW2 
      specification’s content restrictions for money fields. See questions in section 4.2 Rules of the IRS 
      EFW2 specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 79 of 151

- 80 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RU (Total Optional) Record Synopsis 

RU (Total Optional) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification adds clarification and guidance to the RU (Total Optional) record field names 
   beginning with “Total”. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 80 of 151

- 81 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RV (State Total) Record Synopsis 

Section 4.12 RV (State Total) Record Conformance 
The IRS EFW2 specification has deferred definition of the RV (State Total) record to the individual States and the 
State of Ohio Department of Taxation’s EFW2 specification has not defined this record. Datasets containing an 
RV (State Total) record will be rejected for non-conformance. 

RV (State Total) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification requires the omission of an undefined record in both the IRS EFW2 specification and 
   the State of Ohio Department of Taxation’s EFW2 specification. 

  See the CCA Data Format Field Dictionary1 for a detailed description of the conditions and constraints 
   that apply to this record. 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 81 of 151

- 82 -

CCA DATA FORMAT SPECIFICATION
RF (Final) Record Field Conformance

Section 4.13 RF (Final) Record Conformance

RA (Submitter) Record 1 per Dataset

RE (Employer) Record 1 per Employer Group

RF (Final) Record Overview

A W-2 dataset ends with the RF (Final) record whose purpose is to record the total number of RW (Employee)
records reported in all Employer Groups.

RF (Final) Record Field Conformance

CCA expects full conformance with section 4.13 RF (Final) Record of the IRS EFW2 specification, unless
otherwise noted by this specification. The following is a list of clarifications and guidance for section 4.13 RF
(Final) Record of the IRS EFW2 specification. See the CCA Data Format Field Dictionary1 for a detailed
description of the conditions and constraints that apply to the fields of this record.

 CCA will not accept datasets when extraneous content is found either before or after the RF (Final)
record. Datasets not conforming to these requirements will be rejected for non-conformance.

 This is an implicit IRS EFW2 specification requirement. The IRS EFW2 specification defines only
specific records and does not indicate that extraneous content is acceptable elsewhere.

 CCA will not accept datasets that are missing the RF (Final) record. Datasets not conforming to these
requirements will be rejected for non-conformance. See questions in section 3.1 General of the IRS
EFW2 specification.

 CCA will not accept datasets when there is more than one RF (Final) record. Datasets not conforming to
these requirements will be rejected for non-conformance. See section 3.2.7 RF (Final) Record of the IRS
EFW2 specification.

 CCA will not accept datasets when the RF (Final) record is not the last record in the dataset. Datasets not
conforming to these requirements will be rejected for non-conformance. See section 3.2.7 RF (Final)
Record of the IRS EFW2 specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 82 of 151

- 83 -

                              CCA DATA FORMAT SPECIFICATION 
                                 RF (Final) Record Field Conformance 

  CCA will not accept datasets when the RF (Final) record’s “Number of RW Records” field (positions 
   8-16) contains non-numeric characters or whose numeric value is zero or does not match the actual total 
   number of RW (Employee) records reported in the entire dataset. Datasets not conforming to these 
   requirements will be rejected for non-conformance. 

       CCA requires the RF (Final) record’s “Number of RW Records” field (positions 8-16) to contain 
        the total number of RW (Employee) records. 

  CCA will not accept datasets when the RF (Final) record’s field content does not conform to the IRS 
   EFW2 specification’s content restrictions, the State of Ohio Department of Taxation’s EFW2 
   specification’s content restrictions, and this specification’s content restrictions. Datasets not conforming 
   to these requirements will be rejected for non-conformance. See sections4.1 General,4.2 Rules and 
   4.13 RF (Final) Record of the IRS EFW2 specification, section RF Record – Final Record of the State of 
   Ohio Department of Taxation’s EFW2 specification, and sectionsSection 7 Conformance,Section 4.2 
   Rules Conformance of this specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                         Page 83 of 151

- 84 -

                               CCA DATA FORMAT SPECIFICATION 
                                         RF (Final) Record Synopsis 

RF (Final) Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS EFW2 specification. You arerequired to read,evaluate     and conform to the normative 
part of this specification. This section is only informative and is meant to provide a broad overview of the 
differences that exist between this specification and the IRS EFW2 specification. 

  This specification adds clarification and guidance to the RF (Final) record’s Number of RW Records” 
   field (positions 8-16). 

Tax Year 2023                            Revised 12/5/2023 (Final, Rev. 1)                         Page 84 of 151

- 85 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

Form 1099 Data Format Conformance
CCA expects full conformance with Part C Record Format Specifications and Record Layouts of the IRS
Publication 1220 specification, unless otherwise noted by this specification. The following is a list of
clarifications and guidance for Part C Record Format Specifications and Record Layouts of the IRS
Publication 1220 specification.

Part C Record Format Specifications and Record Layouts Conformance
CCA expects full conformance with Part C Record Format Specifications and Record Layouts of the IRS
Publication 1220 specification, unless otherwise noted by this specification. The following is a list of
clarifications and guidance for the sub-sections found under Part C Record Format Specifications and Record
Layouts of the IRS Publication 1220 specification.

Part C General Conformance

 Your dataset name should contain only alphabetic characters, numeric characters, the minus
(dash/hyphen) character, the plus character or the underscore character.

 Your dataset name should have a “ .txt” file extension.

 Your dataset name should be less than 32 characters in length, excluding the “.txt” file extension.

 CCA recommends using one of the follow formats for the name of your dataset which will aid in the
tracking and processing of your data across our systems:

{format}-{tax-year}-{fein}.{extension}
{format}-{tax-year}-{fein}-{identifier}.{extension}

 Where each {...} parameter is separated with a minus (dash/hyphen) character and the dataset
name has a “.txt” file {extension}.

 Where the {format} parameter is the string “ef1099” for a submittal that will be processed or
“tf1099” for a submittal that will only be verified for conformance.

 Where the {tax-year} parameter is the tax year that is being filed.

 Where the {fein} parameter is the transmitter’s federal identification number and should contain
only numeric characters.

 Optionally, an employer or their agent may use second format, when applicable, and specify a
unique identifier given by the {identifier} parameter.

 The unique identifier must not contain a minus (dash/hyphen) character.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 85 of 151

- 86 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

 The same unique identifier must be used when resubmitting the dataset for a rejected
submittal.

 CCA does not recommend using the date of creation, date of submittal or a hash of the
dataset, due to the prior bullet’s uniqueness requirement.

 Examples:
ef1099-2023-123456789.txt
ef1099-2023-123456789-1.txt

What if my company has multiple locations or payroll systems using the same EIN?
 When you are an agent for one or more employers, you are required to submit a single conformant
Form 1099 dataset to CCA that has all the employers you represent.

 When you are an employer that has multiple locations or subsidiaries, or represent multiple independent
organizations you are required to submit a single conformant Form 1099 dataset to CCA with all
locations, subsidiaries or independent organizations you represent, unless your locations, subsidiaries or
independent organizations have separate payroll systems and you are reporting directly from them, then
you are required to submit all the Form 1099 datasets together on the same media.

What records are optional in a Form 1099 dataset and which ones are required?
 The T (Transmitter) record isrequired,only one of themmust be specified, and itmust be the first
record in the dataset.

 The A (Issuer) record isrequired,one or more of themmust be specified, and the first A (Issuer) record
must be the second record in the dataset.

 The B (Payee) record isrequired,one or more of themmust be specified between the A (Issuer) record
and the C (End of Issuer) record, and the first B (Payee) record must be the third record in the dataset.

 The C (End of Issuer) record is required for each A (Issuer) record specified.

 The K (State Totals) record is optional, but required when State reporting has been granted, one or
more of them must be specified for each State being reported, and they must be specified after the C
(End of Issuer) record.

 The F (End of Transmission) record isrequired,only one of themmust be specified, and itmust be the
last record in the dataset.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 86 of 151

- 87 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

Part C Rules Conformance

 A Unicode Byte Order Mark (BOM) is used to indicate that the character encoding of a dataset is
using the Unicode character set which is not the acceptable character encoding.

What is the length of each record?
 CCA will only accept datasets whose records are exactly 750 characters (bytes) in length. Datasets not
conforming to this requirement will be rejected for non-conformance.

Are there any restrictions concerning the number of records for a Form 1099 dataset?
 If your organization files on behalf of multiple employers, include no more than 1 million B (Payee)
records or 50,000 A (Issuer) records per submission.

 CCA has not received a dataset that exceeds the above guidelines however, when your dataset exceeds
these guidelines contact CCA before sending your submittal. See Assistance Conformance of this
specification for whom to contact.

What case letters must I use?
 CCA will only accept datasets that contain uppercase alphabetic characters in all fields other than the T
(Transmitter) record’s “Contact Email Address” (positions 359-408) where lowercase alphabetic
characters are allowed. Datasets not conforming to these requirements will be rejected for non-
conformance.

How do I know exactly what content should be placed in each field?
 See IRS Publication General Instructions for Certain Information Returns13 for tax year 2023 and this
specification.

What rules do you have for alpha/numeric fields?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 Numeric (non-money) fields, e.g., name fields, address fields, phone number fields, etc., should be
left justified and padded with trailing space (blank) characters.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 87 of 151

- 88 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

 Blank fields should contain only space (blank) characters.

Why does CCA care whether there is data in Blank fields?

1. It’s a requirement of the IRS Publication 1220 specification that they contain only space
(blank) characters and CCA expects full conformance with the IRS Publication 1220
specification so it can program its systems according to industry standards that are used in
Business to Business (B2B) interchange. The IRS Publication 1220 specification is a B2B
contract where CCA expects the employer to produce a conformant dataset and the employer
expects CCA will consume a conformant dataset.

2. It’s an indication that the application that generated the dataset wasn’t paying attention to the
details of the IRS Publication 1220 specification and possibly offset the writing of some
fields in the record which resulted in data overflowing into these “Blank” fields. CCA doesn’t
know the employer’s payroll data and this is a red flag, just like incorrect totals, that the
employer may not be reporting accurate information. Only the employer or their agent can
sort out whether they are reporting accurately.

What rules to you have for money fields?
 CCA will only accept dataset that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 Money fields should contain only numeric characters that are right justified and are padded with
leading numeric zero characters.

 Money fields that are not applicable should be filled with numeric zero characters.

 Money fields should not contain a dollar sign symbol character or decimal point (dot/period)
character.

 Money fields should not contain signed amounts, either minus (dash/hyphen) character or a plus
character in either the high order or low order positions of the field, unless the column
General Field Description for the field specifically allowed their use.

What rules do you have for the address fields?
 CCA will flag non-conformance to USPS Publication 28 Postal Addressing Standards7, for US domestic
addresses in the T (Transmitter) record’s “Company Mailing Address” field (positions 190-229) and the
“Vendor Mailing Address” field (positions 559-598), the A (Issuer) record’s “Issuer Shipping Address”
field (positions 134-173), and the B (Payee) record’s “Payee Mailing Address” field (positions 368-407)
and the “Address of Insured” field of Form 1099-LTC (positions 597-636). CCA asks employers or their
agents to review flagged addresses and bring them into conformance with this requirement. Non-
conformance with USPS Publication 28 Postal Addressing Standards7, for US domestic addresses, in
those specified fields,at this time,will not result in rejection of your submittal.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 88 of 151

- 89 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

What rules do you have for the transmitter Taxpayer Identification Number (TIN)?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 Transmitter Taxpayer Identification Number (TIN) fields must contain only numeric characters.

 Transmitter Taxpayer Identification Number (TIN) fields must not contain minus (dash/hyphen)
characters.

 Transmitter Taxpayer Identification Number (TIN) fields must not begin with “07”, “08”, “09”,
“17”, “18”, “19”, “28”, “29”, “49”, “69”, “70”, “78”, “79” or “89”.

What rules do you have for the issuer Taxpayer Identification Number (TIN)?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 Issuer Taxpayer Identification Number (TIN) fields must contain only numeric characters.

 Issuer Taxpayer Identification Number (TIN) fields must not contain minus (dash/hyphen)
characters.

 Issuer Taxpayer Identification Number (TIN) fields must not begin with “00”, “07”, “08”, “09”,
“17”, “18”, “19”, “28”, “29”, “49”, “69”, “70”, “78”, “79” or “89”.

What rules do you have for formatting an E-mail address?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 E-mail address fields must contain a well formed E-mail address that contains a valid top-level
domain.

 E-mail address fields must contain only one “@” symbol character.

 E-mail address fields must not contain consecutive period (dot) characters to the left or right of
the “@” symbol character.

 E-mail address fields must not contain space (blank) characters to the left or right of the “@”
symbol character.

 E-mail address fields must not contain a period (dot) character as the first or last character.

 E-mail address fields must not contain a period (dot) character immediately to the left or right of
the “@” symbol character.

 E-mail address fields must not contain a “@” symbol character as the first or last character.

 E-mail address fields must contain an approved the top-level domain found on the IANA
(Internet Assigned Numbers Authority) website9.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 89 of 151

- 90 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

 E-mail address fields must contain only alphabetic characters, numeric characters, minus
(dash/hyphen) characters, or period (dot) characters to the right of the “@” symbol character.

 E-mail address fields must contain alphabetic characters, numeric characters or the following
character list “(~!#$%^&*_+{}|?’-=/`)” to the left of the “@” symbol character.

How do I know if the top-level domain in my E-Mail address is acceptable?
 CCA will only accept datasets that contain a valid top-level domain name. Datasets not conforming to
requirements will be rejected for non-conformance.

 CCA validates an email’s top-level domain based on the IANA (Internet Assigned Numbers
Authority) website9.

What rules do you have for the payee Social Security Number (SSN)?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to these
requirements will be rejected for non-conformance.

 Payee Social Security Number (SSN) fields must contain only numeric characters.

 Payee Social Security Number (SSN) fields must not contain minus (dash/hyphen) characters.

 Payee Social Security Number (SSN) fields must not begin with “000”, “666”, or “9”. See Social
Security POMS manual .

 Payee Social Security Number (SSN) fields must fall within these ranges:
001-01-0001 through 665-99-9999
667-01-0001 through 899-99-9999

 Payee Social Security Number (SSN) fields must not contain zeros for the first group of 3 digits
(positions 1-3), and must not contain zeros for the second group of 2 digits (positions 4-5), and
must not contain zeros for the third group of 4 digits (positions 6-9). See Social Security POMS
manual.

 Payee Social Security Number (SSN) fields must not contain numbers with the same digit in all
positions “000000000”, “111111111”, “222222222”, “333333333”, “444444444”, “555555555”,
“666666666”, “777777777”, “888888888”, or “999999999”.

 Payee Social Security Number (SSN) fields must not contain numbers with digits in numerical
order, “123456789”, and must not contain numbers with digits in reverse numerical order,
“987654321”.

 Payee Social Security Number (SSN) fields must not contain widely exposed numbers,
“001010001”, “055090001”, “078051120”, “219099999”, “457555462”, and must not contain
numbers exposed in films, “000000002”, “100200853”, “141186941”, “174631503”,
“555782643”, “905805406”, “915301717”.

 Payee Social Security Number (SSN) fields must not contain numbers found in the SSA Death
Index.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 90 of 151

- 91 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

What rules do you have for the payee Individual Taxpayer Identification Number (ITIN)?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to
requirements will be rejected for non-conformance.

 Payee Individual Taxpayer Identification Number (ITIN) fields must contain only numeric
characters.

 Payee Individual Taxpayer Identification Number (ITIN) fields must not contain minus
(dash/hyphen) characters.

 Payee Individual Taxpayer Identification Number (ITIN) fields must begin with “9”.

 Payee Individual Taxpayer Identification Number (ITIN) fields must fall within these ranges:
900-70-0000 through 999-88-9999
900-90-0000 through 999-92-9999
900-94-0000 through 999-99-9999

 Payee Individual Taxpayer Identification Number (ITIN) fields must not contain numbers with
the same digit in all positions “000000000”, “111111111”, “222222222”, “333333333”,
“444444444”, “555555555”, “666666666”, “777777777”, “888888888”, or “999999999”.

 Payee Individual Taxpayer Identification Number (ITIN) fields must not contain numbers with
digits in numerical order, “123456789”, and must not contain numbers with digits in reverse
numerical order, “987654321”.

 Payee Individual Taxpayer Identification Number (ITIN) fields must not contain widely exposed
numbers , “001010001”, “055090001”, “078051120”, “219099999”, “457555462”, and must not
contain numbers exposed in films, “000000002”, “100200853”, “141186941”, “174631503”,
“555782643”, “905805406”, “915301717”.

 Payee Individual Taxpayer Identification Number (ITIN) fields must not contain numbers found
in the SSA Death Index.

What rules do you have for the payee Adoption Taxpayer Identification Number (ATIN)?
 CCA will only accept datasets that conform to these requirements. Datasets not conforming to
requirements will be rejected for non-conformance.

 Payee Adoption Taxpayer Identification Number (ATIN) fields must contain only numeric
characters.

 Payee Adoption Taxpayer Identification Number (ATIN) fields must not contain minus
(dash/hyphen) characters.

 Payee Adoption Taxpayer Identification Number (ATIN) fields must begin with “9”.

 Payee Adoption Taxpayer Identification Number (ATIN) fields must fall within these ranges:
900-93-0000 through 999-93-9999

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 91 of 151

- 92 -

                          CCA DATA FORMAT SPECIFICATION 
                             Form 1099 Data Format Conformance 

      Payee Adoption Taxpayer Identification Number (ATIN) fields must not contain numbers with 
      the same digit in all positions “000000000”, “111111111”, “222222222”, “333333333”, 
      “444444444”, “555555555”, “666666666”, “777777777”, “888888888”, or “999999999”. 

     Payee Adoption Taxpayer Identification Number (ATIN) fields must not contain numbers with 
      digits in numerical order, “123456789”, and must not contain numbers with digits in reverse 
      numerical order, “987654321”. 

     Payee Adoption Taxpayer Identification Number (ATIN) fields must not contain widely exposed 
      numbers , “001010001”, “055090001”, “078051120”, “219099999”, “457555462”, and must not 
      contain numbers exposed in films, “000000002”, “100200853”, “141186941”, “174631503”, 
      “555782643”, “905805406”, “915301717”. 

     Payee Adoption Taxpayer Identification Number (ATIN) fields must not contain numbers found 
      in the SSA Death Index 

Part C Assistance Conformance 

Whom should I call if I have questions about the record description? 
  Direct specific questions on the IRS data format to the contact information listed in Part A 
   section 4 Communicating with the IRS of the IRS Publication 1220 specification. 

  Direct specific questions on what CCA will accept or reject, or questions regarding specific addendums or 
   changes that CCA has made to the IRS Publication 1220 specification to: 
    
   ANDREW HOUGHTON 
   INFORMATION SYSTEMS DEPARTMENT 
   CENTRAL COLLECTION AGENCY 
   205 W SAINT CLAIR AVE 
   CLEVELAND, OH 44113-1503 
    
   Email:   ahoughton@clevelandohio.gov (preferred) 
   Phone:  1-216-664-2070 (EST) 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                               Page 92 of 151

- 93 -

CCA DATA FORMAT SPECIFICATION
Form 1099 Data Format Conformance

Part C File Format Conformance
CCA will not accept datasets when they do not conform to these basic requirements which are detailed in the
IRS Publication 1220 specification. Datasets not conforming to these basic requirements will be rejected for non-
conformance.

 The record does not use the ASCII-1 (American Standard Code for Information Interchange) character
encoding.

 The record is not exactly 750 characters (bytes) in length.

 The record is not terminated by a Carriage Return (CR) and Line Feed (LF) line terminator.

 The “Record Type” field (position 1) of each record does not contain one of the following values: T, A,
B, C, K, and F.

 The record in the dataset was not specified in the correct order.

 The record was missing from the dataset when it should have been present.

 The record was present in the dataset when it should have been omitted.

 The record was specified too few or too many times in the dataset.

 Extraneous empty (blank) lines appear in the dataset.

 Extraneous content is found either before or after any defined record.

 Alphabetic or numeric (non-money) fields in any defined record that are not left justified and padded
with trailing space (blank) characters.

 Date fields in any defined records that do not contain a valid date.

 Money fields in any defined record that contain non-numeric characters or are not right justified and
padded with leading numeric zero characters.

 Blank fields in any defined record that contains any characters other than space (blank) characters.

 Name or Address fields in any defined record that contains any punctuation characters.

 Record fields that do not conform to the IRS Publication 1220 specification’s content restrictions or this
specification’s content restrictions.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 93 of 151

- 94 -

CCA DATA FORMAT SPECIFICATION
Transmitter T Record Field Conformance

Section 1 Transmitter T Record Conformance

Transmitter T Record 1 per Dataset

Issuer A Record 1 per Issuer Group

1 or more per Issuer Group
Payee B Record
Issuer Group
1 or more per Dataset
End of Issuer C Record 1 per Issuer Group
1 or more per Issuer Group
State Totals K Record when applicable

End of Transmission F Record 1 per Dataset

Transmitter T Record Overview

A Form 1099 dataset begins with the Transmitter “T” record whose purpose is to identify the organization
submitting the dataset and who in the organization should be contacted when there are issues with the dataset and
to send a conformance report to the contact’s email address.

Transmitter T Record Field Conformance

CCA expects full conformance with Part C section 1 Transmitter “T” Record of the IRS Publication 1220
specification, unless otherwise noted by this specification. Datasets not conforming to these requirements will
be rejected for non-conformance.

 CCA will not accept datasets when extraneous content is found either before or after the T (Transmitter)
record. Datasets not conforming to these requirements will be rejected for non-conformance.

 This is an implicit IRS Publication 1220 specification requirement. The IRS Publication 1220
specification defines only specific records and does not indicate that extraneous content is
acceptable elsewhere.

 CCA will not accept datasets that do not contain any T (Transmitter) records. Datasets not conforming to
these requirements will be rejected for non-conformance. See Part C section File Format and Part C
section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when there is more than one T (Transmitter) record. Datasets not
conforming to these requirements will be rejected for non-conformance. See Part C section File Format
and Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the T (Transmitter) record is not the first record in the dataset.
Datasets not conforming to these requirements will be rejected for non-conformance. See Part C
section File Format and Part C section 1 Transmitter “T” Record of the IRS Publication 1220
specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 94 of 151

- 95 -

                        CCA DATA FORMAT SPECIFICATION 
                            Transmitter T Record Field Conformance 

 CCA will not accept datasets when the T (Transmitter) record’s “Payment Year” field (positions 2-5) 
  does not contain the content “2023” and the “Prior Year Data Indicator” field (position 6) does not 
  contain a space (blank) character. Datasets not conforming to these requirements will be rejected for non-
  conformance. See column General Field Description for these field in Part C section 1 Transmitter “T” 
  Record of the IRS Publication 1220 specification. 

 CCA will not accept datasets when the T (Transmitter) record’s “Transmitter’s TIN” field (positions 
  7-15) does not conform to the content restrictions of Part C section Rules Conformance of this 
  specification. Datasets not conforming to these requirements will be rejected for non-conformance. 

     CCA requires the T (Transmitter) record’s “Transmitter’s TIN” field (positions 7-15). See column 
      General Field Description for this field in Part C section 1 Transmitter “T” Record of the IRS 
      Publication 1220 specification. 

     Before sending your submittal, verify the transmitter’s Taxpayer Identification Number (TIN) in 
      your dataset. 

 CCA will accept datasets when the T (Transmitter) record’s “Test File Indicator” field (position 28) 
  contains either the code “T” or a space (blank) character when submitting test datasets for conformance 
  verification. 

 CCA will not accept datasets when the T (Transmitter) record’s “Test File Indicator” field (position 28) 
  contains the code “T” for a tax year submittal that will be processed. 

 CCA will not accept datasets when the T (Transmitter) record’s “Transmitter Name” field (positions 
  30-69) or the “Company Name” field (positions 110-149) contains only space (blank) characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

     CCA requires the T (Transmitter) “Transmitter Name” field (positions 30-69). See column 
      General Field Description for this field in Part C section 1 Transmitter “T” Record of the IRS 
      Publication 1220 specification. 

     CCA requires the T (Transmitter) record’s “Company Name” field (positions 110-149). See 
      column General Field Description for this field in Part C section 1 Transmitter “T” Record of the 
      IRS Publication 1220 specification. 

     The T (Transmitter) record’s “Transmitter Name” field (positions 30-69) or the “Company Name” 
      field (positions 110-149) should contain only alphabetic characters, numeric characters and only 
      the special characters of significance to the organization’s name that are found in the ASCII-1 
      (American Standard Code for Information Interchange) character set. 

     The T (Transmitter) record’s “Transmitter Name” field (positions 30-69) or the “Company Name” 
      field (positions 110-149) should not contain any punctuation characters. Do not use commas or 
      periods for abbreviation, e.g., “ABC, INC.” should be “ABC INC”. See Part C section 1 
      Transmitter “T” Record of the IRS Publication 1220 specification. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                           Page 95 of 151

- 96 -

                           CCA DATA FORMAT SPECIFICATION 
                           Transmitter T Record Field Conformance 

   The T (Transmitter) record’s “Transmitter Name” field (positions 30-69) or the “Company Name” 
    field (positions 110-149) should use standard business abbreviation, e.g., “INCORPORATED” 
    should be “INC”, “LIMITED” should be “LTD”, etc. found in Appendix G of the 
    USPS Publication 28 Postal Addressing Standards   7 and use the compression techniques described 
    in section 35 Address Data Element Compression Guidelines of the USPS Publication 28 Postal 
    Addressing Standards7 to insure the business name fits within the field size limitations. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the T (Transmitter) record’s “Company Mailing Address” field 
  (positions 190-229) contains only space (blank) characters. Datasets not conforming to these requirements 
  will be rejected for non-conformance. 

   CCA requires the T (Transmitter) record’s “Company Mailing Address” field (positions 190-229). 
    See column General Field Description for this field in Part C section 1 Transmitter “T” Record of 
    the IRS Publication 1220 specification. 

   When the T (Transmitter) record’s “Foreign Entity Indicator” field (position 29) contains only 
    space (blank) characters, indicating a US domestic address, then the “Company Mailing Address” 
    field (positions 190-229) should contain a delivery address that conforms to sections 23 Delivery 
    Address Line,24 Rural Route Addresses      , or25 Highway Contract Route Addresses, andoptionally 
    followed by section 213 Secondary Address Unit Designators of the USPS Publication 28 Postal 
    Addressing Standards7 and uses the compression techniques described in section 35 Address Data 
    Element Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to 
    insure the address fits within the field size limitations. 

               The delivery address should use the standard geographical directional abbreviations found in 
                Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standard street suffix abbreviations found in 
                Appendix C1 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standardized County, State, Local Highways formats 
                found in Appendix F of the USPS Publication 28 Postal Addressing Standards7. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position 
  29) contains only space (blank) characters, indicating a US domestic address, and the “Company City” 
  field (positions 230-269) contains only space (blank) characters. Datasets not conforming to these 
  requirements will be rejected for non-conformance. 

   CCA requires the T (Transmitter) record’s “Company City” field (positions 230-269) when 
    reporting a US domestic address. See column General Field Description for this field in Part C 
    section 1 Transmitter “T” Record of the IRS Publication 1220 specification. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                           Page 96 of 151

- 97 -

CCA DATA FORMAT SPECIFICATION
Transmitter T Record Field Conformance

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position
29) contains only space (blank) characters, indicating a US domestic address, and the “Company City”
field (positions 230-269) does not contain the USPS recommended city name for the Zip Code specified
in the “Company ZIP Code” field (positions 272-280). Datasets not conforming to these requirements will
be rejected for non-conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position
29) contains only space (blank) characters, indicating a US domestic address, and the “Company State”
field (positions 270-271) does not contain a State abbreviation postal code found in Part A section 13.01
State Abbreviation Codes of the IRS Publication 1220 specification. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires the T (Transmitter) record’s “Company State” field (positions 270-271) when
reporting a US domestic address. See column General Field Description for this field in Part C
section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position
29) contains only space (blank) characters, indicating a US domestic address, and the “Company State”
field (positions 270-271) conflicts with the “Company ZIP Code” field (positions 272-280). Datasets
containing conflicting content will be rejected for non-conformance.

 The State abbreviation must match the State associated with the Zip Code when reporting a US
domestic address. For example, the dataset specified: the “Company City” field with the content
“CLEVELAND”, the “Company State” field with the content “OH” and the “Company ZIP Code”
field with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code 11
tool under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and
State abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not
match the content found in the “Company State” field which is “OH”.

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position
29) contains only space (blank) characters, indicating a US domestic address, and the “Company ZIP
Code” field (positions 272-280) contains only space (blank) characters or does not contain a valid USPS
Zip Code. Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA requires the T (Transmitter) record’s “Company ZIP Code” field (positions 272-280) when
reporting a US domestic address. See column General Field Description for this field in Part C
section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 Before sending your submittal, verify the contact information in your dataset.

 To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools
website.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 97 of 151

- 98 -

                   CCA DATA FORMAT SPECIFICATION 
                   Transmitter T Record Field Conformance 

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position 
  29) contains only space (blank) characters, indicating a US domestic address, and the “Company ZIP 
  Code” field (positions 272-280) does not contain five numeric characters followed by either four space 
  (blank) characters or four numeric characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

 CCA will not accept datasets when the T (Transmitter) record’s “Foreign Entity Indicator” field (position 
  29) contains only space (blank) characters, indicating a US domestic address, and the “Company ZIP 
  Code” field (positions 272-280) contains five numeric characters followed by four numeric zero 
  characters. Datasets not conforming to these requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the T (Transmitter) record’s “Total Number of Payees” field 
  (positions 296-303) contains non-numeric characters or whose numeric value is zero or does not match 
  the actual total number of B (Payee) records reported in the entire dataset. Datasets not conforming to 
  these requirements will be rejected for non-conformance. See column General Field Description for this 
  field in Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification. 

 CCA will not accept datasets when the T (Transmitter) record’s “Contact Name” field (positions 304-343) 
  contains only space (blank) characters or does not contain uppercase alphabetic characters separated by a 
  single space (blank) character and padded with trailing space (blank) characters. Datasets not conforming 
  to these requirements will be rejected for non-conformance. See column General Field Description for 
  this field in Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification. 

   CCA requires the T (Transmitter) record’s “Contact Name” field (positions 304-343). See column 
    General Field Description for this field in   Part C section 1 Transmitter “T” Record of the IRS 
    Publication 1220 specification. 

   The T (Transmitter) record’s “Contact Name” field (positions 304-343) should contain the name 
    of a direct contact in the transmitter’s organization. Providing inaccurate information may result in 
    delays processing your submittal or reduce the 30 days your organization has to respond to a 
    rejected submittal and risk your organization being subject to monetary penalties for failure to 
    comply with tax regulations. 

   The T (Transmitter) record’s “Contact Name” field (positions 304-343) should not contain any 
    punctuation characters. See Part C section 1 Transmitter “T” Record of the IRS Publication 1220 
    specification. 

   The T (Transmitter) record’s “Contact Name” field (positions 304-343) should not contain the 
    person’s middle names or initials. 

   The T (Transmitter) record’s “Contact Name” field (positions 304-343) should not contain the 
    name of a group in the submitter’s organization. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                        Page 98 of 151

- 99 -

                         CCA DATA FORMAT SPECIFICATION 
                          Transmitter T Record Field Conformance 

 CCA will not accept datasets when the T (Transmitter) record’s “Contact Telephone Number & 
  Extension” field (positions 344-358) contains only space (blank) characters or does not contain only 
  numeric characters that are left justified and padded with trailing space (blank) characters. Datasets not 
  conforming to these requirements will be rejected for non-conformance. 

   CCA requires the T (Transmitter) record’s “Contact Telephone Number & Extension” field 
    (positions 344-358). See column General Field Description for this field in Part C section 1 
    Transmitter “T” Record of the IRS Publication 1220 specification. 

   The T (Transmitter) record’s “Contact Telephone Number & Extension” field (positions 344-358) 
    should contain the phone number and extension for the person listed in the “Contact Name” field 
    (positions 304-343). 

   The T (Transmitter) record’s “Contact Telephone Number & Extension” field (positions 344-358) 
    should not contain the general phone number for the organization since it becomes challenging to 
    work through the voice prompts of an automated response system to talk with a human and contact 
    the appropriate person in the organization. This may result in delays processing the submittal or 
    reduce the 30 days the organization has to respond to a rejected submittal and risk the organization 
    being subject to monetary penalties for failure to comply with tax regulations. 

   When the T (Transmitter) record’s “Foreign Entity Indicator” field (position 29) contains only 
    space (blank) characters, indicating a US domestic address, then the “Contact Telephone Number & 
    Extension” field (positions 344-358) should not contain a phone country code and should be at 
    least 10 numeric characters. 

               US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric 
                digits), and the line number (4 numeric digits). 

               The T (Transmitter) record’s “Contact Telephone Number & Extension” field (positions 
                344-358) should contain a valid US area code. 

   When the T (Transmitter) record’s “Foreign Entity Indicator” field (position 29) contains a numeric 
    one character, indicating a foreign address, then the “Contact Telephone Number & Extension” 
    field (positions 344-358) should contain a phone country code. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the T (Transmitter) record’s “Contact Email Address” field (positions 
  359-408) contains only space (blank) characters or does not conform to Part C section Rules 
  Conformance    of this specification. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the T (Transmitter) record’s “Contact Email Address” field (positions 359-408) and 
    it must be specified. Providing inaccurate information may result in delays processing your 
    submittal which may reduce the 30 days your organization has to respond to a rejected submittal 
    and risk your organization being subject to monetary penalties for failure to comply with tax 
    regulations. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                       Page 99 of 151

- 100 -

CCA DATA FORMAT SPECIFICATION
Transmitter T Record Field Conformance

 The T (Transmitter) record’s “Contact Email Address” field (positions 359-408) should contain
the email address for the person listed in the “Contact Name” field (positions 304-343).

 The T (Transmitter) record’s “Contact Email Address” field (positions 359-408) should contain an
email address that can receive attachments up to a total of 30MB in size. CCA does not disclose
your email address to anyone and it is only used for correspondence regarding the status of your
submittal and to send a conformance report.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the T (Transmitter) record’s “Record Sequence Number” field
(positions 500-507) contains non-numeric characters or whose numeric value does not match the
calculated number of records reported, at this point, in the dataset. Datasets not conforming to these
requirements will be rejected for non-conformance. See column General Field Description for this field in
Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518)
contains the code “I”, indicating an in-house produced dataset, and either the “Vendor Name” field
(positions 519-558), the “Vendor Mailing Address” field (positions 559-598), the “Vendor City” field
(positions 599-638), the “Vendor State” field (positions 639-640), the “Vendor ZIP Code” field (positions
641-649), the “Vendor Contact Name” field (positions 650-689), the “Vendor Contact Telephone Number
& Extension” field (positions 690-704), or the “Vendor Foreign Entity Indicator” field (position 740) do
not contain only space (blank) characters. Datasets not conforming to these requirements will be rejected
for non-conformance. See column General Field Description for these fields in Part C section 1
Transmitter “T” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518)
contains the code “V”, indicating a vendor produced dataset, and the “Vendor Name” field (positions
519-558) contains only space (blank) characters. Datasets not conforming to these requirements will be
rejected for non-conformance. See column General Field Description for this field in Part C section 1
Transmitter “T” Record of the IRS Publication 1220 specification.

 CCA requires the T (Transmitter) record’s “Vendor Name” field (positions 519-558) when
specifying a vendor produced dataset. See column General Field Description for this field in Part C
section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 The T (Transmitter) record’s “Vendor Name” field (positions 519-558) should not contain any
punctuation characters. Do not use commas or periods for abbreviation, e.g., “ABC, INC.” should
be “ABC INC”. See Part C section 1 Transmitter “T” Record of the IRS Publication 1220
specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 100 of 151

- 101 -

                            CCA DATA FORMAT SPECIFICATION 
                            Transmitter T Record Field Conformance 

   The T (Transmitter) record’s “Vendor Name” field (positions 519-558) should contain only 
    alphabetic characters, numeric characters and only the special characters of significance to the 
    organization’s name that are found in the ASCII-1 (American Standard Code for Information 
    Interchange) character set. 

   The T (Transmitter) record’s “Vendor Name” field (positions 519-558) should use standard 
    business abbreviation, e.g., “INCORPORATED” should be “INC”, “LIMITED” should be “LTD”, 
    etc. found in Appendix G of the USPS Publication 28 Postal Addressing Standards     7 and use the 
    compression techniques described in section 35 Address Data Element Compression Guidelines of 
    the USPS Publication 28 Postal Addressing Standards7 to insure the business name fits within the 
    field size limitations. 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518) 
  contains the code “V”, indicating a vendor produced dataset, and the “Vendor Mailing Address” field 
  (positions 559-598) contains only space (blank) characters. Datasets not conforming to these requirements 
  will be rejected for non-conformance. See column General Field Description for this field in Part C 
  section 1 Transmitter “T” Record of the IRS Publication 1220 specification. 

   CCA requires the T (Transmitter) record’s “Vendor Mailing Address” field (positions 559-598) 
    when specifying a vendor produced dataset. See column General Field Description for this field in 
    Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification. 

   When the T (Transmitter) record’s “Vendor Foreign Entity Indicator” field (position 740) contains 
    only space (blank) characters, indicating a US domestic address, then the “Vendor Mailing 
    Address” field (positions 559-598) should contain a delivery address that conforms to sections 
    23 Delivery Address Line,24 Rural Route Addresses, or25 Highway Contract Route Addresses, 
    and optionally followed by section 213 Secondary Address Unit Designators of the 
    USPS Publication 28 Postal Addressing Standards7 and uses the compression techniques described 
    in section 35 Address Data Element Compression Guidelines of the USPS Publication 28 Postal 
    Addressing Standards7 to insure the address fits within the field size limitations. 

               The delivery address should use the standard geographical directional abbreviations found in 
                Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standard street suffix abbreviations found in 
                Appendix C1 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standardized County, State, Local Highways formats 
                found in Appendix F of the USPS Publication 28 Postal Addressing Standards7. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023               Revised 12/5/2023 (Final, Rev. 1)                            Page 101 of 151

- 102 -

CCA DATA FORMAT SPECIFICATION
Transmitter T Record Field Conformance

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518)
contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator”
field (position 740) contains only space (blank) characters, indicating a US domestic address, and the
“Vendor City” field (positions 599-638) contains only space (blank) characters. Datasets not conforming
to these requirements will be rejected for non-conformance. See column General Field Description for
this field in Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 CCA requires the T (Transmitter) record’s “Vendor City” field (positions 599-638) when reporting
a US domestic address for a vendor produced dataset. See column General Field Description for
this field in Part C section 1 Transmitter “T” Record of the IRS Publication 1220 specification.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518)
contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator”
field (position 740) contains only space (blank) characters, indicating a US domestic address, and the
“Vendor City” field (positions 599-638) does not contain the USPS recommended city name for the Zip
Code specified in the “Vendor ZIP Code” field (positions 641-649). Datasets not conforming to these
requirements will be rejected for non-conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518)
contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator”
field (position 740) contains only space (blank) characters, indicating a US domestic address, and the
“Vendor State” field (positions 639-640) does not contain a State abbreviation postal code found in Part A
section 13.01 State Abbreviation Codes of the IRS Publication 1220 specification. Datasets not
conforming to these requirements will be rejected for non-conformance.

 CCA requires the T (Transmitter) record’s “Vendor State” field (positions 639-640) when
reporting a US domestic address for a vendor produced dataset. See column
General Field Description for this field in Part C section 1 Transmitter “T” Record of the IRS
Publication 1220 specification.

 Before sending your submittal, verify the contact information in your dataset.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 102 of 151

- 103 -

                           CCA DATA FORMAT SPECIFICATION 
                           Transmitter T Record Field Conformance 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518) 
  contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator” 
  field (position 740) contains only space (blank) characters, indicating a US domestic address, and the 
  “Vendor State” field (positions 639-640) conflicts with the “Vendor ZIP Code” field (positions 641-649). 
  Datasets containing conflicting content will be rejected for non-conformance. 

   The State abbreviation must match the State associated with the Zip Code when reporting a US 
    domestic address. For example, the dataset specified: the “Vendor City” field with the content 
    “CLEVELAND”, the “Vendor State” field with the content “OH” and the “Vendor ZIP Code” field 
    with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code11 tool 
    under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State 
    abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the 
    content found in the “Vendor State” field which is “OH”. 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518) 
  contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator” 
  field (position 740) contains only space (blank) characters, indicating a US domestic address, and the 
  “Vendor ZIP Code” field (positions 641-649) contains only space (blank) characters or does not contain a 
  valid USPS Zip Code. Datasets not conforming to these requirements will be rejected for non-
  conformance. 

   CCA requires the T (Transmitter) record’s “Vendor ZIP Code” field (positions 641-649) when 
    reporting a US domestic address for a vendor produced dataset. See column 
    General Field Description for this field in Part C section 1 Transmitter “T” Record of the IRS 
    Publication 1220 specification. 

   Before sending your submittal, verify the contact information in your dataset. 

   To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools 
    website. 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518) 
  contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator” 
  field (position 740) contains only space (blank) characters, indicating a US domestic address, and the 
  “Vendor ZIP Code” field (positions 641-649) does not contain five numeric characters followed by either 
  four space (blank) characters or four numeric characters. Datasets not conforming to these requirements 
  will be rejected for non-conformance. 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Indicator” field (position 518) 
  contains the code “V”, indicating a vendor produced dataset, and the “Vendor Foreign Entity Indicator” 
  field (position 740) contains only space (blank) characters, indicating a US domestic address, and the 
  “Vendor ZIP Code” field (positions 641-649) contains five numeric characters followed by four numeric 
  zero characters. Datasets not conforming to these requirements will be rejected for non-conformance. 

Tax Year 2023              Revised 12/5/2023 (Final, Rev. 1)                           Page 103 of 151

- 104 -

                        CCA DATA FORMAT SPECIFICATION 
                          Transmitter T Record Field Conformance 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Contact Name” field (positions 
  650-689) contains only space (blank) characters or does not contain uppercase alphabetic characters 
  separated by a single space (blank) character and padded with trailing space (blank) characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. See column 
  General Field Description for this field in Part C section 1 Transmitter “T” Record of the IRS 
  Publication 1220 specification. 

   CCA requires the T (Transmitter) record’s “Vendor Contact Name” field (positions 650-689). See 
    column General Field Description for this field in Part C section 1 Transmitter “T” Record of the 
    IRS Publication 1220 specification. 

   The T (Transmitter) record’s “Vendor Contact Name” field (positions 650-689) should contain the 
    name of a direct contact in the transmitter’s organization. 

   The T (Transmitter) record’s “Vendor Contact Name” field (positions 650-689) should not contain 
    any punctuation characters. See Part C section 1 Transmitter “T” Record of the IRS 
    Publication 1220 specification. 

   The T (Transmitter) record’s “Vendor Contact Name” field (positions 650-689) should not contain 
    the person’s middle names or initials. 

   The T (Transmitter) record’s “Vendor Contact Name” field (positions 650-689) should not contain 
    the name of a group in the submitter’s organization. 

   Before sending your submittal, verify the contact information in your dataset. 

 CCA will not accept datasets when the T (Transmitter) record’s “Vendor Contact Telephone Number & 
  Extension” field (positions 690-704) contains only space (blank) characters or does not contain only 
  numeric characters that are left justified and padded with trailing space (blank) characters. Datasets not 
  conforming to these requirements will be rejected for non-conformance. 

   CCA requires the T (Transmitter) record’s “Vendor Contact Telephone Number & Extension” 
    field (positions 690-704). See column General Field Description for this field in Part C section 1 
    Transmitter “T” Record of the IRS Publication 1220 specification. 

   The T (Transmitter) record’s “Vendor Contact Telephone Number & Extension” field (positions 
    690-704) should contain the phone number and extension for the person listed in the “Vendor 
    Contact Name” field (positions 650-689). 

   The T (Transmitter) record’s “Vendor Contact Telephone Number & Extension” field (positions 
    690-704) should not contain the general phone number for the organization since it becomes 
    challenging to work through the voice prompts of an automated response system to talk with a 
    human and contact the appropriate person in the organization. 

Tax Year 2023                     Revised 12/5/2023 (Final, Rev. 1)                     Page 104 of 151

- 105 -

                            CCA DATA FORMAT SPECIFICATION 
                            Transmitter T Record Field Conformance 

    When the T (Transmitter) record’s “Vendor Foreign Entity Indicator” field (position 740) contains 
     only space (blank) characters, indicating a US domestic address, then the “Vendor Contact 
     Telephone Number & Extension” field (positions 690-704) should not contain a phone country 
     code and should be at least 10 numeric characters. 

               US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric 
                digits), and the line number (4 numeric digits). 

               The T (Transmitter) record’s “Vendor Contact Telephone Number & Extension” field 
                (positions 690-704) should contain a valid US area code. 

    When the T (Transmitter) record’s “Vendor Foreign Entity Indicator” field (position 740) contains 
     a numeric one character, indicating a foreign address, then the “Vendor Contact Telephone Number 
     & Extension” field (positions 690-704) should contain a phone country code. 

    Before sending your submittal, verify the contact information in your dataset. 

  CCA will not accept datasets when the T (Transmitter) record’s “Blank” field (positions 749-750) 
   contains any characters other than space (blank) characters. Datasets not conforming to these 
   requirements will be rejected for non-conformance. 

    CCA requires all records to be exactly 750 characters (bytes) in length. The option permitting a 
     line terminator as described in column General Field Description for this field in Part C section 1 
     Transmitter “T” Record of the IRS Publication 1220 specificationis ambiguous,in direct conflict       
     with Part C section File Format of the IRS Publication 1220 specification and is not allowed by 
     this specification. 

  CCA will not accept datasets when the T (Transmitter) record field’s content does not conform to the IRS 
   Publication 1220 specification’s content restrictions and this specification’s content restrictions. Datasets 
   not conforming to these requirements will be rejected for non-conformance. See Part C section 1 
   Transmitter “T” Record of the IRS Publication 1220 specification, and sections Part C General 
   Conformance,Part C Rules Conformance of this specification. 

Tax Year 2023               Revised 12/5/2023 (Final, Rev. 1)                           Page 105 of 151

- 106 -

                                CCA DATA FORMAT SPECIFICATION 
                                      Transmitter T Record Synopsis 

Transmitter T Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS Publication 1220 specification. You arerequired toread,evaluate and conform to the 
normative part of this specification. This section is only informative and is meant to provide a broad overview of 
the differences that exist between this specification and the IRS Publication 1220 specification. 

  This specification explicitly states the content restrictions , based on the IRS EFW2 specification’s 
   content restrictions, for the T (Transmitter) record’s “Transmitter’s TIN” field (positions 7-15) and the 
   “Contact Email Address” field (positions 359-408). The IRS Publication 1220 specification assumes 
   knowledge of the content restrictions      . See questions in Part C section Rules Conformance of this 
   specification. 

  This specification allows the T (Transmitter) record’s “Test File Indicator” field (position 28) to contain 
   either a code “T” or a space (blank) when submitting test datasets for conformance verification. 

  This specification adds clarification and guidance to the T (Transmitter) “Transmitter Name” field 
   (positions 30-69), the “Company Name” field (positions 110-149), the “Company Mailing Address” field 
   (positions 190-229), the “Contact Name” field (positions 304-343), the “Contact Telephone Number & 
   Extension” field (positions 344-358), the “Contact Email Address” field (positions 359-408), the “Vendor 
   Name” field (positions 519-558), the “Vendor Mailing Address” field (positions 559-598), the “Vendor 
   Contact Name” field (positions 650-689), and the “Vendor Contact Telephone Number & Extension” 
   field (positions 690-704). 

  This specification, for US domestic address, checks the T (Transmitter) record’s “Company City” field 
   (positions 230-269), the “Company State” field (positions 270-271), and the “Company ZIP Code” field 
   (positions 272-280) for valid and conflicting content. 

  This specification, for US domestic address, checks the T (Transmitter) record’s “Vendor City” field 
   (positions 599-638), the “Vendor State” field (positions 639-640), and the “Vendor ZIP Code” field 
   (positions 641-649) for valid and conflicting content. 

  This specification requires the T (Transmitter) record’s “Blank” field (positions 749-750) to contain only 
   space (blank) characters and disallows an optional method for specifying the content of this field. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                            Page 106 of 151

- 107 -

                                    CCA DATA FORMAT SPECIFICATION 
                                     Issuer A Record Field Conformance 

Section 2 Issuer A Record Conformance 

 Transmitter T Record               1 per Dataset 

    Issuer A Record                 1 per Issuer Group 

                                    1 or more per Issuer Group 
        Payee B Record 
                                                               Issuer Group 
                                                               1 or more per Dataset 
    End of Issuer C Record          1 per Issuer Group 
                                    1 or more per Issuer Group 
    State Totals K Record           when applicable 
                                     
 End of Transmission F Record       1 per Dataset 

Issuer A Record Overview 

Each issuer in a Form 1099 dataset is represented by a group of records called an Issuer Group that describes 
information about the entity making payments to other entities. This group of records begins with the Issuer “A” 
record and is terminated by either an End of Issuer “C” record or a State Totals “K” record depending upon 
whether IRS state reporting approval has been granted. 

The following income amounts reported on the Form 1099-MISC are taxable at the municipal level and are 
required to be reported by employers or their agents: 

    Code  Description 
    1          Rents 
    3          Prizes, awards, etc. 
    B          Excess Golden Parachute payments 
 
The following income amounts reported on the Form 1099-NEC are taxable at the municipal level and are 
required to be reported by employers or their agents: 
    Code  Description 
    1          Non-employee compensation 
 
Only report the Form 1099 information that pertains to CCA member communities that are found in Appendix A 
of this specification. This includes work done, services rendered, business conducted in a CCA community and 
for each person receiving payments on a commission or fee basis as a non-employee. 

Issuer A Record Field Conformance 

CCA expects full conformance with Part C section 2 Issuer “A” Record of the IRS Publication 1220 
specification, unless otherwise noted by this specification. Datasets not conforming to these requirements will 
be rejected for non-conformance. 

   CCA will not accept datasets when extraneous content is found either before or after the A (Issuer) 
    record. Datasets not conforming to these requirements will be rejected for non-conformance. 

Tax Year 2023                        Revised 12/5/2023 (Final, Rev. 1)                        Page 107 of 151

- 108 -

CCA DATA FORMAT SPECIFICATION
Issuer A Record Field Conformance

 CCA will not accept datasets that do not contain any A (Issuer) records. Datasets not conforming to these
requirements will be rejected for non-conformance. See Part C section File Format and Part C section 2
Issuer “A” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the first A (Issuer) record in the dataset is not the second record in the
dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See Part C
section File Format and Part C section 2 Issuer “A” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the A (Issuer) record’s “Payment Year” field (positions 2-5) does not
contain the content “2023”. Datasets not conforming to these requirements will be rejected for non-
conformance. See column General Field Description for this field in Part C section 2 Issuer “A” Record
of the IRS Publication 1220 specification.

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52)
contains only space (blank) characters, indicating a US domestic address, and the “Issuers Taxpayer
Identification Number (TIN)” field (positions 12-20) does not conform to the content restrictions of
Part C section Rules Conformance of this specification. Datasets not conforming to these requirements
will be rejected for non-conformance.

 CCA requires the A (Issuer) record’s “Issuers Taxpayer Identification Number (TIN)” field
(positions 12-20) when income is paid to a US resident. See column General Field Description for
this field in Part C section 2 Issuer “A” Record of the IRS Publication 1220 specification.

 Before sending your submittal, verify the Issuers Taxpayer Identification Number (TIN) in your
dataset.

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52)
contains a numeric one character, indicating a foreign address, and the “Issuers Taxpayer Identification
Number (TIN)” field (positions 12-20) does not contain only space (blank) characters. See column
General Field Description for these fields in Part C section 2 Issuer “A” Record of the IRS
Publication 1220 specification.

 CCA will not accept datasets when the A (Issuer) record’s “First Issuers Name Line” field (positions
53-92) contains only space (blank) characters. Datasets not conforming to these requirements will be
rejected for non-conformance.

 CCA requires the A (Issuer) record’s “First Issuers Name Line” field (positions 53-92). See
column General Field Description for this field in Part C section 2 Issuer “A” Record of the IRS
Publication 1220 specification.

 The A (Issuer) record’s “First Issuers Name Line” field (positions 53-92) should not contain any
punctuation characters. Do not use commas or periods for abbreviation, e.g., “ABC, INC.” should
be “ABC INC”.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 108 of 151

- 109 -

                            CCA DATA FORMAT SPECIFICATION 
                                Issuer A Record Field Conformance 

   The A (Issuer) record’s “First Issuers Name Line” field (positions 53-92) should contain only 
    alphabetic characters, numeric characters and only the special characters of significance to the 
    organization’s name that are found in the ASCII-1 (American Standard Code for Information 
    Interchange) character set. 

   The A (Issuer) record’s “First Issuers Name Line” field (positions 53-92) should use standard 
    business abbreviation, e.g., “INCORPORATED” should be “INC”, “LIMITED” should be “LTD”, 
    etc. found in Appendix G of the USPS Publication 28 Postal Addressing Standards  7 and use the 
    compression techniques described in section 35 Address Data Element Compression Guidelines of 
    the USPS Publication 28 Postal Addressing Standards7 to insure the business name fits within the 
    field size limitations. 

   Before sending your submittal, verify the Issuers name in your dataset. 

 CCA will not accept datasets when the A (Issuer) record’s “Issuer Shipping Address” field (positions 
  134-173) contains only space (blank) characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

   CCA requires the A (Issuer) record’s “Issuer Shipping Address” field (positions 134-173). See 
    column General Field Description for this field in Part C section 2 Issuer “A” Record of the IRS 
    Publication 1220 specification. 

   When the T (Transmitter) record’s “Foreign Entity Indicator” field (position 52) contains only 
    space (blank) characters, indicating a US domestic address, then the “Issuer Shipping Address” 
    field (positions 134-173) should contain a delivery address that conforms to sections 23 Delivery 
    Address Line,24 Rural Route Addresses      , or25 Highway Contract Route Addresses, andoptionally 
    followed by section 213 Secondary Address Unit Designators of the USPS Publication 28 Postal 
    Addressing Standards7 and uses the compression techniques described in section 35 Address Data 
    Element Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to 
    insure the address fits within the field size limitations. 

               The delivery address should use the standard geographical directional abbreviations found in 
                Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standard street suffix abbreviations found in 
                Appendix C1 of the USPS Publication 28 Postal Addressing Standards7. 

               The delivery address should use the standardized County, State, Local Highways formats 
                found in Appendix F of the USPS Publication 28 Postal Addressing Standards7. 

   Before sending your submittal, verify the contact information in your dataset. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                        Page 109 of 151

- 110 -

CCA DATA FORMAT SPECIFICATION
Issuer A Record Field Conformance

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52)
contains only space (blank) characters, indicating a US domestic address, and the “Issuer City” field
(positions 174-213) contains only space (blank) characters. Datasets not conforming to these requirements
will be rejected for non-conformance.

 CCA requires the A (Issuer) record’s “Issuer City” field (positions 174-213) when reporting a US
domestic address. See column General Field Description for this field in Part C section 2 Issuer “A”
Record of the IRS Publication 1220 specification.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52)
contains only space (blank) characters, indicating a US domestic address, and the “Issuer City” field
(positions 174-213) does not contain the USPS recommended city name for the Zip Code specified in
the “Issuer ZIP Code” field (positions 216-224). Datasets not conforming to these requirements will be
rejected for non-conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52)
contains only space (blank) characters, indicating a US domestic address, and the “Issuer State” field
(positions 214-215) does not contain a State abbreviation postal code found in Part A section 13.01 State
Abbreviation Codes of the IRS Publication 1220 specification. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires the A (Issuer) record’s “Issuer State” field (positions 214-215) when reporting a US
domestic address. See column General Field Description for this field in Part C section 2 Issuer “A”
Record of the IRS Publication 1220 specification.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52)
contains only space (blank) characters, indicating a US domestic address, and the “Issuer State” field
(positions 214-215) conflicts with the “Issuer ZIP Code” field (positions 216-224). Datasets containing
conflicting content will be rejected for non-conformance.

 The State abbreviation must match the State associated with the Zip Code when reporting a US
domestic address. For example, the dataset specified: the “Issuer City” field with the content
“CLEVELAND”, the “Issuer State” field with the content “OH” and the “Issuer ZIP Code” field
with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code11 tool
under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State
abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the
content found in the “Issuer State” field which is “OH”.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 110 of 151

- 111 -

                              CCA DATA FORMAT SPECIFICATION 
                              Issuer A Record Field Conformance 

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52) 
  contains only space (blank) characters, indicating a US domestic address, and the “Issuer ZIP Code” field 
  (positions 216-224) contains only space (blank) characters or does not contain a valid USPS Zip Code. 
  Datasets not conforming to these requirements will be rejected for non-conformance. 

   CCA requires with the A (Issuer) record’s “Issuer ZIP Code” field (positions 216-224) when 
    reporting a US domestic address. See column General Field Description for this field in Part C 
    section 2 Issuer “A” Record of the IRS Publication 1220 specification. 

   Before sending your submittal, verify the contact information in your dataset. 

   To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools 
    website. 

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52) 
  contains only space (blank) characters, indicating a US domestic address, and the “Issuer ZIP Code” field 
  (positions 216-224) does not contain five numeric characters followed by either four space (blank) 
  characters or four numeric characters. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

 CCA will not accept datasets when the A (Issuer) record’s “Foreign Entity Indicator” field (position 52) 
  contains only space (blank) characters, indicating a US domestic address, and the “Issuer ZIP Code” field 
  (positions 216-224) contains five numeric characters followed by four numeric zero characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the A (Issuer) record’s “Issuer Telephone Number & Extension” field 
  (positions 225-239) contains only space (blank) characters or does not contain only numeric characters 
  that are left justified and padded with trailing space (blank) characters. Datasets not conforming to these 
  requirements will be rejected for non-conformance. 

   The A (Issuer) record’s “Issuer Telephone Number & Extension” field (positions 225-239) should 
    contain the phone number and extension for the person listed in the “First Issuer Name Line” field 
    (positions 53-92). 

   The A (Issuer) record’s “Issuer Telephone Number & Extension” field (positions 225-239) should 
    not contain the general phone number for the organization since it becomes challenging to work 
    through the voice prompts of an automated response system to talk with a human and contact the 
    appropriate person in the organization. 

   When the A (Issuer) record’s “Foreign Entity Indicator” field (position 52) contains only space 
    (blank) characters, indicating a US domestic address, then the “Issuer Telephone Number & 
    Extension” field (positions 225-239) should not contain a phone country code and should be at 
    least 10 numeric characters. 

               US phone numbers are comprised of the area code (3 numeric digits), the prefix (3 numeric 
                digits), and the line number (4 numeric digits). 

               The A (Issuer) record’s “Issuer Telephone Number & Extension” field (positions 225-239) 
                should contain a valid US area code. 

Tax Year 2023                 Revised 12/5/2023 (Final, Rev. 1)                       Page 111 of 151

- 112 -

CCA DATA FORMAT SPECIFICATION
Issuer A Record Field Conformance

 When the A (Issuer) record’s “Foreign Entity Indicator” field (position 52) contains a numeric one
character, indicating a foreign address, then the “Issuer Telephone Number & Extension” field
(positions 225-239) should contain a phone country code.

 Before sending your submittal, verify the contact information in your dataset.

 CCA will not accept datasets when the A (Issuer) record’s “Record Sequence Number” field (positions
500-507) contains non-numeric characters or whose numeric value does not match the calculated number
of records reported, at this point, in the dataset. Datasets not conforming to these requirements will be
rejected for non-conformance. See column General Field Description for this field in Part C section 2
Issuer “A” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the A (Issuer) record’s “Blank” field (positions 749-750) contains any
characters other than space (blank) characters. Datasets not conforming to these requirements will be
rejected for non-conformance.

 CCA requires all records to be exactly 750 characters (bytes) in length. The option permitting a
line terminator as described in column General Field Description for this field in Part C section 2
Issuer “A” Record of the IRS Publication 1220 specificationis ambiguous,in direct conflict with
Part C section File Format of the IRS Publication 1220 specification and is not allowed by this
specification.

 CCA will not accept datasets when the A (Issuer) record field’s content does not conform to the IRS
Publication 1220 specification’s content restrictions and this specification’s content restrictions. Datasets
not conforming to these requirements will be rejected for non-conformance. See Part C section 2 Issuer
“A” Record of the IRS Publication 1220 specification, and sectionsPart C General Conformance,Part C
Rules Conformance of this specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 112 of 151

- 113 -

                                CCA DATA FORMAT SPECIFICATION 
                                              Issuer A Record Synopsis 

Issuer A Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS Publication 1220 specification. You arerequired toread,evaluate and conform to the 
normative part of this specification. This section is only informative and is meant to provide a broad overview of 
the differences that exist between this specification and the IRS Publication 1220 specification. 

  This specification explicitly states the content restrictions , based on the IRS EFW2 specification’s 
   content restrictions, for the A (Issuer) record’s “Issuers Taxpayer Identification Number (TIN)” field 
   (positions 12-20). The IRS Publication 1220 specification assumes knowledge of the content 
   restrictions. See questions in Part C section Rules Conformance of this specification. 

  This specification adds clarification and guidance to the A (Issuer) record’s “First Issuer Name Line” 
   field (positions 53-92), the “Issuer Shipping Address” field (positions 134-173), and the “Issuer 
   Telephone Number & Extension” field (positions 225-239). 

  This specification, for US domestic address, checks the A (Issuer) record’s “Issuer City” field (positions 
   174-213), the “Issuer State” field (positions 214-215), and the “Issuer ZIP Code” field (positions 
   216-224) for valid and conflicting content. 

  This specification requires the A (Issuer) record’s “Blank” field (positions 749-750) to contain only 
   space (blank) characters and disallows an optional method for specifying the content of this field. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                            Page 113 of 151

- 114 -

CCA DATA FORMAT SPECIFICATION
Payee B Record Field Conformance

Section 3 Payee B Record Conformance

Transmitter T Record 1 per Dataset

Issuer A Record 1 per Issuer Group

1 or more per Issuer Group
Payee B Record
Issuer Group
1 or more per Dataset
End of Issuer C Record 1 per Issuer Group
1 or more per Issuer Group
State Totals K Record when applicable

End of Transmission F Record 1 per Dataset

Payee B Record Overview

Each issuer in a Form 1099 dataset makes payments to an entity that is pertinent to a specific IRS form. This
payment information is reported in the Payee “B” record.

Payee B Record Field Conformance

CCA expects full conformance with Part C section 3 Payee “B” Record of the IRS Publication 1220
specification, unless otherwise noted by this specification. Datasets not conforming to these requirements will
be rejected for non-conformance.

 CCA will not accept datasets when extraneous content is found either before or after the B (Payee) record.
Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA will not accept datasets that do not contain any B (Payee) records. Datasets not conforming to these
requirements will be rejected for non-conformance. See Part C section File Format and Part C section 3
Payee “B” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the first B (Payee) record in the dataset is not the third record in the
dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See Part C
section File Format and Part C section 3 Payee “B” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the B (Payee) record’s “Payment Year” field (positions 2-5) does not
contain the content “2023”. Datasets not conforming to these requirements will be rejected for non-
conformance. See column General Field Description for these field in Part C section 3 Payee “B” Record
of the IRS Publication 1220 specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 114 of 151

- 115 -

CCA DATA FORMAT SPECIFICATION
Payee B Record Field Conformance

 CCA will not accept datasets when the B (Payee) record’s “Payee’s Taxpayer Identification Number
(TIN)” field (positions 12-20) does not conform to the content restrictions of Part C section Rules
Conformance of this specification. Datasets not conforming to these requirements will be rejected for
non-conformance.

 CCA requires the B (Payee) record’s “Payee’s Taxpayer Identification Number (TIN)” field
(positions 12-20). See column General Field Description for this field in Part C section 3 Payee “B”
Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their Taxpayer
Identification Number (TIN) in your dataset.

 CCA will not accept datasets when the B (Payee) record field names beginning with “Payment Amount”
contain non-numeric characters, other than an optional initial minus (dash/hyphen) character or plus
character, or do not conform to the content restrictions for money fields of Part C section Rules
Conformance of this specification. Datasets not conforming to these requirements will be rejected for
non-conformance.

 CCA will not accept datasets when the B (Payee) record’s “First Payee Name Line” field (positions
288-327) contains only space (blank) characters. Datasets not conforming to these requirements will be
rejected for non-conformance.

 CCA requires the B (Payee) record’s “First Payee Name Line” field (positions 288-327). See
column General Field Description for this field in Part C section 3 Payee “B” Record of the IRS
Publication 1220 specification.

 The B (Payee) record’s “First Payee Name Line” field (positions 288-327) should contain only
alphabetic characters and only the special character minus (dash/hyphen) and ampersand. See
column General Field Description for this field in Part C section 3 Payee “B” Record of the IRS
Publication 1220 specification.

 The B (Payee) record’s “First Payee Name Line” field (positions 288-327) should not contain any
punctuation characters. Do not use apostrophes, commas or periods for abbreviation, e.g., “ABC,
INC.” should be “ABC INC”. See column General Field Description for this field in Part C
section 3 Payee “B” Record of the IRS Publication 1220 specification.

 The B (Payee) record’s “First Payee Name Line” field (positions 288-327) should not contain
extraneous words or titles. See column General Field Description for this field in Part C section 3
Payee “B” Record of the IRS Publication 1220 specification.

 The B (Payee) record’s “First Payee Name Line” field (positions 288-327) should use standard
business abbreviation, e.g., “INCORPORATED” should be “INC”, “LIMITED” should be “LTD”,
etc. found in Appendix G of the USPS Publication 28 Postal Addressing Standards 7 and use the
compression techniques described in section 35 Address Data Element Compression Guidelines of
the USPS Publication 28 Postal Addressing Standards7 to insure the business name fits within the
field size limitations.

 Before sending your submittal, take a random sample of payees and verify their names in your
dataset.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 115 of 151

- 116 -

                            CCA DATA FORMAT SPECIFICATION 
                                Payee B Record Field Conformance 

 Datasets may utilize the B (Payee) record’s “Second Payee Name Line” field (positions 328-367) to 
  extend the B (Payee) record’s “First Payee Name Line” field (positions 288-327) or provide the names of 
  additional payees, e.g., partners, joint owners, spouses, etc. 

   The B (Payee) record’s “Second Payee Name Line” field (positions 328-367) should contain only 
    space (blank) characters when the B (Payee) record’s “First Payee Name Line” field (positions 
    288-327) has not been extended and there are no additional payees to report. 

   The B (Payee) record’s “Second Payee Name Line” field (positions 328-367) should contain only 
    alphabetic characters and only the special character minus (dash/hyphen) and ampersand. See 
    column General Field Description for this field in Part C section 3 Payee “B” Record of the IRS 
    Publication 1220 specification. 

   The B (Payee) record’s “Second Payee Name Line” field (positions 328-367) should not contain 
    any punctuation characters. Do not use apostrophes, commas or periods for abbreviation, e.g., 
    “ABC, INC.” should be “ABC INC”. See column General Field Description for this field in Part C 
    section 3 Payee “B” Record of the IRS Publication 1220 specification. 

   The B (Payee) record’s “Second Payee Name Line” field (positions 328-367) should not contain 
    extraneous words or titles. See column General Field Description for this field in Part C section 3 
    Payee “B” Record of the IRS Publication 1220 specification. 

   The B (Payee) record’s “Second Payee Name Line” field (positions 328-367) should use standard 
    business abbreviation, e.g., “INCORPORATED” should be “INC”, “LIMITED” should be “LTD”, 
    etc. found in Appendix G of the USPS Publication 28 Postal Addressing Standards7 and use the 
    compression techniques described in section 35 Address Data Element Compression Guidelines of 
    the USPS Publication 28 Postal Addressing Standards7 to insure the business name fits within the 
    field size limitations. 

   Before sending your submittal, take a random sample of payees and verify their names in your 
    dataset. 

 CCA will not accept datasets when the B (Payee) record’s “Payee Mailing Address” field (positions 
  368-407) contains only space (blank) characters. Datasets not conforming to these requirements will be 
  rejected for non-conformance. 

   CCA requires the B (Payee) record’s “Payee Mailing Address” field (positions 368-407). See 
    column General Field Description for this field in Part C section 3 Payee “B” Record of the IRS 
    Publication 1220 specification. 

   When the B (Payee) record’s “Foreign Country Indicator” field (position 287) contains only space 
    (blank) characters, indicating a US domestic address, then the “Payee Mailing Address” field 
    (positions 368-407) should contain a delivery address that conforms to sections 23 Delivery 
    Address Line,24 Rural Route Addresses , or25 Highway Contract Route Addresses, andoptionally 
    followed by section 213 Secondary Address Unit Designators of the USPS Publication 28 Postal 
    Addressing Standards7 and uses the compression techniques described in section 35 Address Data 
    Element Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to 
    insure the address fits within the field size limitations. 

Tax Year 2023                   Revised 12/5/2023 (Final, Rev. 1)                      Page 116 of 151

- 117 -

CCA DATA FORMAT SPECIFICATION
Payee B Record Field Conformance

 The delivery address should use the standard geographical directional abbreviations found in
Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7.

 The delivery address should use the standard street suffix abbreviations found in
Appendix C1 of the USPS Publication 28 Postal Addressing Standards7.

 The delivery address should use the standardized County, State, Local Highways formats
found in Appendix F of the USPS Publication 28 Postal Addressing Standards7.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee City” field
(positions 448-487) contains only space (blank) characters. Datasets not conforming to these requirements
will be rejected for non-conformance.

 CCA requires the B (Payee) record’s “Payee City” field (positions 448-487) when reporting a US
domestic address. See column General Field Description for this field in Part C section 3 Payee “B”
Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee City” field
(positions 448-487) does not contain the USPS recommended city name for the Zip Code specified in
the “Payee ZIP Code” field (positions 490-498). Datasets not conforming to these requirements will be
rejected for non-conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference 10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee State” field
(positions 488-489) does not contain a State abbreviation postal code found in Part A section 13.01 State
Abbreviation Codes of the IRS Publication 1220 specification. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires the B (Payee) record’s “Payee State” field (positions 488-489) when reporting a US
domestic address. See column General Field Description for this field in Part C section 3 Payee “B”
Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 117 of 151

- 118 -

CCA DATA FORMAT SPECIFICATION
Payee B Record Field Conformance

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee State” field
(positions 488-489) conflicts with the “Payee ZIP Code” field (positions 490-498). Datasets containing
conflicting content will be rejected for non-conformance.

 The State abbreviation must match the State associated with the Zip Code when reporting a US
domestic address. For example, the dataset specified: the “Payee City” field with the content
“CLEVELAND”, “Payee State” field with the content “OH” and the “Payee ZIP Code” field with
the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code 11 tool under
the USPS Zip Code Lookup12 tools website, the recommended USPS city name and State
abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not match the
content found in the “Payee State” field which is “OH”.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee ZIP Code”
field (positions 490-498) contains only space (blank) characters or does not contain a valid USPS Zip
Code. Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA requires with the B (Payee) record’s “Payee ZIP Code” field (positions 490-498) when
reporting a US domestic address. See column General Field Description for this field in Part C
section 3 Payee “B” Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

 To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools
website.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee ZIP Code”
field (positions 490-498) does not contain five numeric characters followed by either four space (blank)
characters or four numeric characters. Datasets not conforming to these requirements will be rejected for
non-conformance.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “Payee ZIP Code”
field (positions 490-498) contains five numeric characters followed by four numeric zero characters.
Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA will not accept datasets when the B (Payee) record’s “Record Sequence Number” field (positions
500-507) contains non-numeric characters or whose numeric value does not match the calculated number
of records reported, at this point, in the dataset. Datasets not conforming to these requirements will be
rejected for non-conformance. See column General Field Description for this field in Part C section 3
Payee “B” Record of the IRS Publication 1220 specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 118 of 151

- 119 -

                           CCA DATA FORMAT SPECIFICATION 
                                 Payee B Record Field Conformance 

  CCA will not accept datasets when the B (Payee) record’s “Blank” field (positions 749-750) contains any 
   characters other than space (blank) characters. Datasets not conforming to these requirements will be 
   rejected for non-conformance. 

      CCA requires all records to be exactly 750 characters (bytes) in length. The option permitting a 
       line terminator as described in column General Field Description for this field in Part C section 3 
       Payee “B” Record of the IRS Publication 1220 specificationis ambiguous,in direct conflict with 
       Part C section File Format of the IRS Publication 1220 specification and is not allowed by this 
       specification. 

  CCA will not accept datasets when the B (Payee) record field’s content does not conform to the IRS 
   Publication 1220 specification’s content restrictions and this specification’s content restrictions. Datasets 
   not conforming to these requirements will be rejected for non-conformance. See Part C section 3 Payee 
   “B” Record of the IRS Publication 1220 specification, and sectionsPart C General Conformance,Part C 
   Rules Conformance of this specification. 

Tax Year 2023                    Revised 12/5/2023 (Final, Rev. 1)                        Page 119 of 151

- 120 -

                    CCA DATA FORMAT SPECIFICATION 
                    Payee B Record Form 1099-LTC Compliance 

Payee B Record Form 1099-LTC Compliance 

 CCA will not accept datasets when the B (Payee) record’s “Social Security Number of Insured” field 
  (positions 548-556) does not conform to the content restrictions of Part C section Rules Conformance of 
  this specification. Datasets not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the B (Payee) record’s “Social Security Number of Insured” field (positions 
    548-556). See column General Field Description for this field in Part C section 3 Payee “B” Record 
    of the IRS Publication 1220 specification. 

   Before sending your submittal, take a random sample of payees and verify their Social Security 
    Number (SSN) in your dataset. 

 CCA will not accept datasets when the B (Payee) record’s “Name of Insured” field (positions 557-596) 
  contains only space (blank) characters. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the B (Payee) record’s “Name of Insured” field (positions 557-596). See column 
    General Field Description for this field in Part C section 3 Payee “B” Record of the IRS 
    Publication 1220 specification. 

   The B (Payee) record’s “Name of Insured” field (positions 557-596) should contain only 
    alphabetic characters and only the minus (dash/hyphen) special character. 

   The B (Payee) record’s “Name of Insured” field (positions 557-596) should not contain any 
    punctuation characters. Do not use apostrophes, commas or periods for abbreviation. 

   The B (Payee) record’s “Name of Insured” field (positions 557-596) should not contain 
    extraneous words or titles. 

   Before sending your submittal, take a random sample of payees and verify their names in your 
    dataset. 

 CCA will not accept datasets when the B (Payee) record’s “Address of Insured” field (positions 597-636) 
  contains only space (blank) characters. Datasets not conforming to these requirements will be rejected for 
  non-conformance. 

   CCA requires the B (Payee) record’s “Address of Insured” field (positions 597-636). See column 
    General Field Description for this field in Part C section 3 Payee “B” Record of the IRS 
    Publication 1220 specification. 

   When the B (Payee) record’s “Foreign Country Indicator” field (position 287) contains only space 
    (blank) characters, indicating a US domestic address, then the “Address of Insured” field (positions 
    597-636) should contain a delivery address that conforms to sections 23 Delivery Address Line, 
    24 Rural Route Addresses, or 25 Highway Contract Route Addresses, and optionally followed by 
    section 213 Secondary Address Unit Designators of the USPS Publication 28 Postal Addressing 
    Standards7 and uses the compression techniques described in section 35 Address Data Element 
    Compression Guidelines of the USPS Publication 28 Postal Addressing Standards7 to insure the 
    address fits within the field size limitations. 

Tax Year 2023              Revised 12/5/2023 (Final, Rev. 1)                       Page 120 of 151

- 121 -

CCA DATA FORMAT SPECIFICATION
Payee B Record Form 1099-LTC Compliance

 The delivery address should use the standard geographical directional abbreviations found in
Appendix B Table 2 of the USPS Publication 28 Postal Addressing Standards7.

 The delivery address should use the standard street suffix abbreviations found in
Appendix C1 of the USPS Publication 28 Postal Addressing Standards7.

 The delivery address should use the standardized County, State, Local Highways formats
found in Appendix F of the USPS Publication 28 Postal Addressing Standards7.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “City of Insured”
field (positions 637-676) contains only space (blank) characters. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires the B (Payee) record’s “City of Insured” field (positions 637-676) when reporting a
US domestic address. See column General Field Description for this field in Part C section 3 Payee
“B” Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “City of Insured”
field (positions 637-676) does not contain the USPS recommended city name for the Zip Code specified
in the “ZIP Code of Insured” field (positions 679-687). Datasets not conforming to these requirements
will be rejected for non-conformance.

 To find or verify the USPS recommended city for a Zip Code:

 Use the USPS Zip Codes worksheet of the CCA Data Format Field Reference 10.

 Use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools website.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “State of Insured”
field (positions 677-678) does not contain a State abbreviation postal code found in Part A section 13.01
State Abbreviation Codes of the IRS Publication 1220 specification. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires the B (Payee) record’s “State of Insured” field (positions 677-678) when reporting a
US domestic address. See column General Field Description for this field in Part C section 3 Payee
“B” Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 121 of 151

- 122 -

CCA DATA FORMAT SPECIFICATION
Payee B Record Form 1099-LTC Compliance

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “State of Insured”
field (positions 677-678) conflicts with the “ZIP Code of Insured” field (positions 679-687). Datasets
containing conflicting content will be rejected for non-conformance.

 The State abbreviation must match the State associated with the Zip Code when reporting a US
domestic address. For example, the dataset specified: the “City of Insured” field with the content
“CLEVELAND”, the “State of Insured” field with the content “OH” and the “ZIP Code of Insured”
field with the content “04418”. Looking up the Zip Code “04418” using the Cities by ZIP Code 11
tool under the USPS Zip Code Lookup12 tools website, the recommended USPS city name and
State abbreviation is “GREENBUSH ME”. The associated State abbreviation “ME” does not
match the content found in the “State of Insured” field which is “OH”.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code of
Insured” field (positions 679-687) contains only space (blank) characters or does not contain a valid
USPS Zip Code. Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA requires with the B (Payee) record’s “ZIP Code of Insured” field (positions 679-687) when
reporting a US domestic address. See column General Field Description for this field in Part C
section 3 Payee “B” Record of the IRS Publication 1220 specification.

 Before sending your submittal, take a random sample of payees and verify their contact
information in your dataset.

 To verify a Zip Code, use the Cities by ZIP Code11 tool under the USPS Zip Code Lookup12 tools
website.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code of
Insured” field (positions 679-687) does not contain five numeric characters followed by either four space
(blank) characters or four numeric characters. Datasets not conforming to these requirements will be
rejected for non-conformance.

 CCA will not accept datasets when the B (Payee) record’s “Foreign Country Indicator” field (position
287) contains only space (blank) characters, indicating a US domestic address, and the “ZIP Code of
Insured” field (positions 679-687) contains five numeric characters followed by four numeric zero
characters. Datasets not conforming to these requirements will be rejected for non-conformance.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 122 of 151

- 123 -

                                CCA DATA FORMAT SPECIFICATION 
                                              Payee B Record Synopsis 

Payee B Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS Publication 1220 specification. You arerequired toread,evaluate and conform to the 
normative part of this specification. This section is only informative and is meant to provide a broad overview of 
the differences that exist between this specification and the IRS Publication 1220 specification. 

  This specification explicitly states the content restrictions , based on the IRS EFW2 specification’s 
   content restrictions, for the B (Payee) record’s “Payee’s Taxpayer Identification Number (TIN)” field 
   (positions 12-20). The IRS Publication 1220 specification assumes knowledge of the content 
   restrictions. See questions in Part C section Rules Conformance of this specification. 

  This specification adds clarification and guidance to the B (Payee) record field names beginning with 
   “Payment Amount”, “First Payee Name Line” field (positions 248-287), and the “Payee Mailing 
   Address” field (positions 368-407). 

  This specification, for US domestic address, checks the B (Payee) record’s “Payee City” field (positions 
   448-487), the “Payee State” field (positions 488-489), and the “Payee ZIP Code” field (positions 
   490-498) for valid and conflicting content. 

  This specification explicitly states the content restrictions , based on the IRS EFW2 specification’s 
   content restrictions, for the B (Payee) record’s “Social Security Number of Insured” field (positions 
   548-556) on Form 1099-LTC. The IRS Publication 1220 specification assumes knowledge of the 
   content restrictions. See questions in Part C section Rules Conformance of this specification   . 

  This specification adds clarification and guidance, on Form 1099-LTC, to the B (Payee) record’s 
   “Name of Insured” field (positions 557-596), and the “Address of Insured” field (positions 597-636). 

  This specification, for US domestic address, on Form 1099-LTC, checks the B (Payee) record’s “City of 
   Insured” field (positions 637-676), the “State of Insured” field (positions 677-678), and the “ZIP Code of 
   Insured” field (positions 679-687) for valid and non-conflicting content. 

  This specification requires the B (Payee) record’s “Blank” field (positions 749-750) to contain only 
   space (blank) characters and disallows an optional method for specifying the content of this field. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                            Page 123 of 151

- 124 -

CCA DATA FORMAT SPECIFICATION
End of Issuer C Record Field Conformance

Section 4 End of Issuer C Record Conformance

Transmitter T Record 1 per Dataset

Issuer A Record 1 per Issuer Group

1 or more per Issuer Group
Payee B Record
Issuer Group
1 or more per Dataset
End of Issuer C Record 1 per Issuer Group
1 or more per Issuer Group
State Totals K Record when applicable

End of Transmission F Record 1 per Dataset

End of Issuer C Record Overview

Each issuer in a Form 1099 dataset has their payee payment information summarized per IRS form. The
summarized payment information is reported in the End of Issuer “C” record.

End of Issuer C Record Field Conformance

CCA expects full conformance with Part C section 4 End of Issuer “C” Record of the IRS Publication 1220
specification, unless otherwise noted by this specification. Datasets not conforming to these requirements will
be rejected for non-conformance.

 CCA will not accept datasets when extraneous content is found either before or after the C (End of Issuer)
record. Datasets not conforming to these requirements will be rejected for non-conformance.

 CCA will not accept datasets that do not contain any C (End of Issuer) records. Datasets not conforming
to these requirements will be rejected for non-conformance. See Part C section File Format and Part C
section 4 End of Issuer “C” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the total number of C (End of Issuer) records found do not
match the prior number of A (Issuer) records submitted. Datasets not conforming to these
requirements will be rejected for non-conformance. See Part C section File Format section and
Part C section 4 End of Issuer “C” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the C (End of Issuer) record’s “Number of Payees” field (positions
2-9) contains non-numeric characters, whose numeric value is zero, or does not match the actual total
number of B (Payee) records reported between the prior A (Issuer) record and the C (End of Issuer)
record in the dataset. Datasets not conforming to these requirements will be rejected for non-
conformance. See column General Field Description for this field in Part C section 4 End of Issuer “C”
Record of the IRS Publication 1220 specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 124 of 151

- 125 -

CCA DATA FORMAT SPECIFICATION
End of Issuer C Record Field Conformance

 CCA will not accept datasets when the C (End of Issuer) record field names beginning with “Control
Total” contain non-numeric characters, other than an optional initial minus (dash/hyphen) character or
plus character, or whose numeric value does not match the calculated value from the corresponding B
(Payee) record fields reported between the prior A (Issuer) record and the C (End of Issuer) record in the
dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See column
General Field Description for this field in Part C section 4 End of Issuer “C” Record of the IRS
Publication 1220 specification.

 CCA will not accept datasets when the C (End of Issuer) record’s “Record Sequence Number” field
(positions 500-507) contains non-numeric characters or whose numeric value does not match the
calculated number of records reported, at this point, in the dataset. Datasets not conforming to these
requirements will be rejected for non-conformance. See column General Field Description for this field in
Part C section 4 End of Issuer “C” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the C (End of Issuer) record’s “Blank” field (positions 749-750)
contains any characters other than space (blank) characters. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires all records to be exactly 750 characters (bytes) in length. The option permitting a
line terminator as described in column General Field Description for this field in Part C section 4
End of Issuer “C” Record of the IRS Publication 1220 specificationis ambiguous,in direct
conflict with Part C section File Format of the IRS Publication 1220 specification and is not
allowed by this specification.

 CCA will not accept datasets when the C (End of Issuer) record field’s content does not conform to the
IRS Publication 1220 specification’s content restrictions and this specification’s content restrictions.
Datasets not conforming to these requirements will be rejected for non-conformance. See Part C section 4
End of Issuer “C” Record of the IRS Publication 1220 specification, and sections Part C General
Conformance,Part C Rules Conformance of this specification.

 The C (End of Issuer) record field names beginning with “Control Total” are money fields and
must conform to the content restrictions for money fields of Part C section Rules Conformance of
this specification and the column General Field Description for these fields in Part C section 4 End
of Issuer “C” Record of the IRS Publication 1220 specification. Money fields that are not
applicable must contain only numeric zero characters and not contain only space (blank)
characters.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 125 of 151

- 126 -

                                CCA DATA FORMAT SPECIFICATION 
                                      End of Issuer C Record Synopsis 

End of Issuer C Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS Publication 1220 specification. You arerequired toread,evaluate and conform to the 
normative part of this specification. This section is only informative and is meant to provide a broad overview of 
the differences that exist between this specification and the IRS Publication 1220 specification. 

  This specification adds clarification and guidance to the C (End of Issuer) record field names 
   beginning with “Control Total”. 

  This specification requires the C (End of Issuer) record’s “Blank” field (positions 749-750) to contain 
   only space (blank) characters and  disallows an optional method for specifying the content of this field. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                            Page 126 of 151

- 127 -

                                     CCA DATA FORMAT SPECIFICATION 
                                     State Totals K Record Field Conformance 

Section 5 State Totals K Record Conformance 

Transmitter T Record                 1 per Dataset 

    Issuer A Record                  1 per Issuer Group 

                                     1 or more per Issuer Group 
    Payee B Record 
                                                                Issuer Group 
                                                                1 or more per Dataset 
    End of Issuer C Record           1 per Issuer Group 
                                     1 or more per Issuer Group 
    State Totals K Record            when applicable 
                                      
End of Transmission F Record         1 per Dataset 

State Totals K Record Overview 

Each Issuer in a Form 1099 dataset has their payee payment information summarized by State, but only when 
State reporting approval has been granted by the IRS. The State Totals “K” record is used to record the payment 
information for each State. 

State Totals K Record Field Conformance 

CCA expects full conformance with Part C section 5 State Totals “K” Record of the IRS Publication 1220 
specification, unless otherwise noted by this specification. Datasets not conforming to these requirements will 
be rejected for non-conformance. 

   CCA will not accept datasets when extraneous content is found either before or after the K (State Totals) 
    record. Datasets not conforming to these requirements will be rejected for non-conformance. 

              This is an implicit IRS Publication 1220 specification requirement. The IRS Publication 1220 
               specification defines only specific records and does not indicate that extraneous content is 
               acceptable elsewhere. 

   CCA will not accept datasets when the K (State Totals) record’s “Number of Payees” field (positions 2-9) 
    contains non-numeric characters, whose numeric value is zero, or does not match the actual total number 
    of B (Payee) records where the B (Payee) record’s “Combined Federal/State Code” (positions 747-748) 
    corresponds to the K (State Totals) record’s “Combined Federal/State Code” (positions 747-748) that 
    were reported between the prior A (Issuer) record and the C (End of Issuer) record in the dataset. Datasets 
    not conforming to these requirements will be rejected for non-conformance. See column 
    General Field Description for this field in Part C section 5 State Totals “K” Record of the IRS 
    Publication 1220 specification. 

   CCA will not accept datasets when the K (State Totals) record field names beginning with “Control 
    Total” contains non-numeric characters, other than an optional initial minus (dash/hyphen) character or 
    plus character, or whose numeric value does not match the calculated value from the corresponding B 
    (Payee) record fields reported between the prior A (Issuer) record and the C (End of Issuer) record in the 
    dataset. Datasets not conforming to these requirements will be rejected for non-conformance. See column 
    General Field Description for this field in Part C section 5 State Totals “K” Record of the IRS 
    Publication 1220 specification. 

Tax Year 2023                        Revised 12/5/2023 (Final, Rev. 1)                    Page 127 of 151

- 128 -

                         CCA DATA FORMAT SPECIFICATION 
                         State Totals K Record Field Conformance 

 CCA will not accept datasets when the K (State Totals) record’s “Record Sequence Number” field 
  (positions 500-507) contains non-numeric characters or whose numeric value does not match the 
  calculated number of records reported, at this point, in the dataset. Datasets not conforming to these 
  requirements will be rejected for non-conformance. See column General Field Description for this field in 
  Part C section 5 State Totals “K” Record of the IRS Publication 1220 specification. 

 CCA will not accept datasets when the K (State Totals) record’s “State Income Tax Withheld Total” field 
  (positions 707-724) contains only space (blank) characters or contains non-numeric characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the K (State Totals) record’s “State Income Tax Withheld Total” field (positions 
    707-724) to contain the aggregate totals of the State income tax withheld in the B (Payee) records 
    where the B (Payee) record’s “Combined Federal/State Code” (positions 747-748) corresponds to 
    the K (State Totals) record’s “Combined Federal/State Code” (positions 747-748) that were 
    reported between the prior A (Issuer) record and the C (End of Issuer) record in the dataset. 

 CCA will not accept datasets when the K (State Totals) record’s “Local Income Tax Withheld Total” field 
  (positions 725-742) contains only space (blank) characters or contains non-numeric characters. Datasets 
  not conforming to these requirements will be rejected for non-conformance. 

   CCA requires the K (State Totals) record’s “Local Income Tax Withheld Total” field (positions 
    725-742) to contain the aggregate totals of the Local income tax withheld in the B (Payee) records 
    where the B (Payee) record’s “Combined Federal/State Code” (positions 747-748) corresponds to 
    the K (State Totals) record’s “Combined Federal/State Code” (positions 747-748) that were 
    reported between the prior A (Issuer) record and the C (End of Issuer) record in the dataset. 

 CCA will not accept datasets when the K (State Totals) record’s “Combined Federal/State Code” field 
  (positions 747-748) contains a code not found in Part A section 12 Combined Federal/State Filing 
  (CF/SF) Program Table 1 of the IRS Publication 1220 specification. Datasets not conforming to these 
  requirements will be rejected for non-conformance. 

 CCA will not accept datasets when the K (State Totals) record’s “Blank” field (positions 749-750) 
  contains any characters other than space (blank) characters. Datasets not conforming to these 
  requirements will be rejected for non-conformance. 

   CCA requires all records to be exactly 750 characters (bytes) in length. The option permitting a 
    line terminator as described in column General Field Description for this field in Part C section 5 
    State Totals “K” Record of the IRS Publication 1220 specificationis ambiguous,in direct conflict       
    with Part C section File Format of the IRS Publication 1220 specification and is not allowed by 
    this specification. 

Tax Year 2023               Revised 12/5/2023 (Final, Rev. 1)                          Page 128 of 151

- 129 -

                           CCA DATA FORMAT SPECIFICATION 
                           State Totals K Record Field Conformance 

  CCA will not accept datasets when the K (State Totals) record field’s content does not conform to the IRS 
   Publication 1220 specification’s content restrictions and this specification’s content restrictions. Datasets 
   not conforming to these requirements will be rejected for non-conformance. See Part C section 5 State 
   Totals “K” Record of the IRS Publication 1220 specification, and sections Part C General Conformance, 
   Part C Rules Conformance of this specification. 

    The K (State Totals) record field names beginning with “Control Total” are money fields and 
     must conform to the content restrictions for money fields of Part C section Rules Conformance of 
     this specification and column General Field Description for these fields in Part C section 5 State 
     Totals “K” Record of the IRS Publication 1220 specification. Money fields that are not applicable 
     must contain only numeric zero characters and not contain only space (blank) characters. 

Tax Year 2023                  Revised 12/5/2023 (Final, Rev. 1)                  Page 129 of 151

- 130 -

CCA DATA FORMAT SPECIFICATION
State Totals K Record Synopsis

State Totals K Record Synopsis

This section is not part of this specification, but is an editorial synopsis of select differences between this
specification and the IRS Publication 1220 specification. You arerequired toread,evaluate and conform to the
normative part of this specification. This section is only informative and is meant to provide a broad overview of
the differences that exist between this specification and the IRS Publication 1220 specification.

 This specification adds clarification and guidance to the K (State Totals) record field names beginning
with “Control Total”.

 This specification requires the K (State Totals) record’s “State Income Tax Withheld Total” field
(positions 707-724) to contain the aggregate totals of the Local income tax withheld in the corresponding
B (Payee) records.

 This specification requires the K (State Totals) record’s “Local Income Tax Withheld Total” field
(positions 725-742) to contain the aggregate totals of the Local income tax withheld in the corresponding
B (Payee) records.

 This specification requires the K (State Totals) record’s “Blank” field (positions 749-750) to contain only
space (blank) characters and disallows an optional method for specifying the content of this field.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 130 of 151

- 131 -

CCA DATA FORMAT SPECIFICATION
End of Transmission F Record Field Conformance

Section 6 End of Transmission F Record Conformance

Transmitter T Record 1 per Dataset

Issuer A Record 1 per Issuer Group

1 or more per Issuer Group
Payee B Record
Issuer Group
1 or more per Dataset
End of Issuer C Record 1 per Issuer Group
1 or more per Issuer Group
State Totals K Record when applicable

End of Transmission F Record 1 per Dataset

End of Transmission F Record Overview

A Form 1099 dataset ends with an End of Transmission “F” record whose purpose is to record the total number of
Issuer “A” records and the Payee “B” records reported in the entire dataset.

End of Transmission F Record Field Conformance

CCA expects full conformance with Part C section 6 End of Transmission “F” Record of the IRS
Publication 1220 specification, unless otherwise noted by this specification. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA will not accept datasets when extraneous content is found either before or after the F (End of
Transmission) record. Datasets not conforming to these requirements will be rejected for non-
conformance.

 CCA will not accept datasets that do not contain any F (End of Transmission) records. Datasets not
conforming to these requirements will be rejected for non-conformance. See Part C section 6 End of
Transmission “F” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when there is more than one F (End of Transmission) record. Datasets not
conforming to these requirements will be rejected for non-conformance. See Part C section 6 End of
Transmission “F” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the F (End of Transmission) record is not the last record in the dataset.
Datasets not conforming to these requirements will be rejected for non-conformance. See Part C section 6
End of Transmission “F” Record of the IRS Publication 1220 specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 131 of 151

- 132 -

CCA DATA FORMAT SPECIFICATION
End of Transmission F Record Field Conformance

 CCA will not accept datasets when the F (End of Transmission) record’s “Number of A Records” field
(positions 2-9) contains non-numeric characters or whose numeric value is zero or does not match the
actual total number of A (Issuer) records reported in the entire dataset. Datasets not conforming to these
requirements will be rejected for non-conformance. See column General Field Description for this field in
Part C section 6 End of Transmission “F” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the F (End of Transmission) record’s “Total Number of Payees” field
(positions 50-57) contains non-numeric characters or whose numeric value is zero or does not match the
actual total number of B (Payee) records reported in the entire dataset. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires the F (End of Transmission) record’s “Total Number of Payees” field (positions
50-57) to be specified regardless of specifying the value in the T (Transmitters) record’s “Total
Number of Payees” field (positions 296-303).

 CCA will not accept datasets when the F (End of Transmission) record’s “Record Sequence Number”
field (positions 500-507) contains non-numeric characters or whose numeric value does not match the
calculated number of records reported, at this point, in the dataset. Datasets not conforming to these
requirements will be rejected for non-conformance. See column General Field Description for this field in
Part C section 6 End of Transmission “F” Record of the IRS Publication 1220 specification.

 CCA will not accept datasets when the F (End of Transmission) record’s “Blank” field (positions
749-750) contains any characters other than space (blank) characters. Datasets not conforming to these
requirements will be rejected for non-conformance.

 CCA requires all records to be exactly 750 characters (bytes) in length. The option permitting a
line terminator as described in column General Field Description for this field in Part C section 6
End of Transmission “F” Record of the IRS Publication 1220 specificationis ambiguous,in direct
conflict with Part C section File Format of the IRS Publication 1220 specification and is not
allowed by this specification.

 CCA will not accept datasets when the F (End of Transmission) record field’s content does not conform
to the IRS Publication 1220 specification’s content restrictions and this specification’s content
restrictions. Datasets not conforming to these requirements will be rejected for non-conformance. See
Part C section 6 End of Transmission “F” Record of the IRS Publication 1220 specification, and sections
Part C General Conformance,Part C Rules Conformance of this specification.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 132 of 151

- 133 -

                              CCA DATA FORMAT SPECIFICATION 
                                      End of Transmission F Record Synopsis 

End of Transmission F Record Synopsis 

This section is not part of this specification, but is an editorial synopsis of select differences between this 
specification and the IRS Publication 1220 specification. You arerequired toread,evaluate and conform to the 
normative part of this specification. This section is only informative and is meant to provide a broad overview of 
the differences that exist between this specification and the IRS Publication 1220 specification. 

  This specification requires the F (End of Transmission) record’s “Total Number of Payees” field 
   (positions 50-57) to contain the total number of B (Payee) records. 

  This specification requires the F (End of Transmission) record’s “Blank” field (positions 749-750) to 
   contain only space (blank) characters and disallows an optional method for specifying the content of this 
   field. 

Tax Year 2023                         Revised 12/5/2023 (Final, Rev. 1)                            Page 133 of 151

- 134 -

                                                      CCA DATA FORMAT SPECIFICATION 
                                                      Appendix A CCA Administered Municipalities 

Appendix A CCA Administered Municipalities  
        CITY NAME                                     CCA CODE 
BURTON                                                176 
CLAYTON                                               199 
CLEVELAND                                             200 
DALTON                                                252 
ELIDA                                                 276 
GENEVA-ON-THE-LAKE                                    347 
GERMANTOWN                                            348 
GRAND RAPIDS                                          356 
GRAND RIVER                                           357 
HIGHLAND HILLS                                        371 
LINNDALE                                              420 
MARBLE CLIFF                                          459 
MENTOR-ON-THE-LAKE                                    495 
MONTPELIER                                            517 
MUNROE FALLS                                          533 
NEW CARLISLE                                          534 
NEW MADISON                                           538 
NEW MIAMI                                             539 
NEW PARIS                                             541 
NORTH BALTIMORE                                       548 
NORTH RANDALL                                         560 
OAKWOOD (PAULDING)  *                                 585 
OBETZ                                                 587 
ORWELL                                                605 
PAULDING                                              640 
PHILLIPSBURG                                          659 
PITSBURG                                              661 
RIVERSIDE                                             680 
ROCK CREEK                                            698 
RUSSELLS POINT                                        703 
SEVILLE                                               722 
SHREVE                                                755 
SOMMERSET                                             762 
SOUTH RUSSELL                                         772 
UNION                                                 797 
WAYNESFIELD                                           833 
WEST MILTON                                           835 

* The Oakwood is a village located in Paulding County. Do not include footnote mark when transcribing the municipality’s 
name for RS (State) record positions 338-412. 

Tax Year 2023                                         Revised 12/5/2023 (Final, Rev. 1)          Page 134 of 151

- 135 -

                                                      CCA DATA FORMAT SPECIFICATION 
                                                      Appendix B CCA Recognized Municipalities 

Appendix B CCA Recognized Municipalities  
         CITY NAME                                    CCA CODE         CITY NAME               CCA CODE 
ADA                                                   002      CHILLICOTHE                     187 
AKRON                                                 005      CINCINNATI                      188 
ALGER                                                 004      CLAYTON                         199 
ALLIANCE                                              003      CLEVELAND                       200 
AMHERST                                               007      CLEVELAND HEIGHTS               210 
ANDOVER                                               006      CLINTON                         215 
ANTWERP                                               008      COLUMBUS                        235 
ASHTABULA                                             012      CRESTON                         238 
ATHENS                                                017      CRIDERSVILLE                    239 
AURORA                                                010      CUYAHOGA FALLS                  240 
AVON                                                  020      CUYAHOGA HEIGHTS                250 
AVON LAKE                                             022      DALTON                          252 
BARBERTON                                             025      DAYTON                          251 
BARNESVILLE                                           030      DEFIANCE                        253 
BAY VILLAGE                                           040      DOYLESTOWN                      254 
BEACHWOOD                                             050      DRESDEN                         260 
BEDFORD                                               060      DUNKIRK                         266 
BEDFORD HEIGHTS                                       070      EAST CLEVELAND                  270 
BENTLEYVILLE                                          090      EAST LIVERPOOL                  272 
BEREA                                                 100      EASTLAKE                        273 
BLUE ASH                                              105      EDON                            275 
BOSTON HEIGHTS                                        110      ELIDA                           276 
BOWLING GREEN                                         114      ELYRIA                          277 
BRADNER                                               117      ENGLEWOOD                       279 
BRATENAHL                                             120      EUCLID                          280 
BRECKSVILLE                                           130      EVENDALE                        283 
BROADVIEW HEIGHTS                                     140      FAIRFIELD                       289 
BROOK PARK                                            170      FAIRLAWN                        290 
BROOKLYN                                              150      FAIRPORT HARBOR                 295 
BROOKLYN HEIGHTS                                      160      FAIRVIEW PARK                   300 
BRUNSWICK                                             175      FINDLAY                         311 
BURTON                                                176      FOREST PARK                     302 
CAIRO                                                 177      FRANKLIN                        306 
CANAL FULTON                                          179      FRAZEYSBURG                     307 
CANTON                                                178      GARFIELD HEIGHTS                320 
CAREY                                                 181      GATES MILLS                     330 
CENTERVILLE (MONTGOMERY)                             183      GENEVA                          345 
CHAGRIN FALLS                                         180      GENEVA-ON-THE-LAKE              347 
CHARDON                                               185      GERMANTOWN                      348 

 Centerville is a city located in Montgomery and Green Counties, Ohio. Do not include footnote mark when transcribing the 
municipality’s name for RS (State) record positions 338-412. 

Tax Year 2023                                         Revised 12/5/2023 (Final, Rev. 1)        Page 135 of 151

- 136 -

                                                      CCA DATA FORMAT SPECIFICATION 
                                                      Appendix B CCA Recognized Municipalities 

        CITY NAME                                     CCA CODE        CITY NAME                CCA CODE 
GLENWILLOW                                            349      MENTOR                                         490 
GRAND RAPIDS                                          356      MENTOR-ON-THE-LAKE                             495 
GRAND RIVER                                           357      METAMORA                                       497 
GREEN                                                 358      MIDDLEBURG HEIGHTS                             500 
HAMILTON                                              365      MIDDLEFIELD                                    510 
HARTVILLE                                             367      MIDDLETOWN                                     514 
HIGHLAND HEIGHTS                                      370      MONROE                                         518 
HIGHLAND HILLS                                        371      MONTGOMERY                                     516 
HIRAM                                                 375      MONTPELIER                                     517 
HUBER HEIGHTS                                         376      MOUNT ORAB                                     521 
HUDSON                                                378      MUNROE FALLS                                   533 
HUNTING VALLEY                                        380      NAPOLEON                                       523 
HUNTSVILLE                                            382      NEW CARLISLE                                   534 
INDEPENDENCE                                          390      NEW FRANKLIN                                   537 
JEFFERSON                                             391      NEW MADISON                                    538 
KENT                                                  392      NEW MIAMI                                      539 
KETTERING                                             393      NEW PARIS                                      541 
KIRTLAND                                              394      NEWBURGH HEIGHTS                               540 
LAKEMORE                                              401      NORTH BALTIMORE                                548 
LAKEWOOD                                              400      NORTH OLMSTED                                  550 
LANCASTER                                             402      NORTH PERRY                                    555 
LIBERTY CENTER                                        408      NORTH RANDALL                                  560 
LIMA                                                  410      NORTH RIDGEVILLE                               565 
LINNDALE                                              420      NORTH ROYALTON                                 570 
LONDON                                                430      NORTHFIELD                                     545 
LORAIN                                                435      NORTON                                         575 
LORDSTOWN                                             437      OAKWOOD (CUYAHOGA)  **                         580 
LYNDHURST                                             440      OAKWOOD (PAULDING)  ***                        585 
MACEDONIA                                             450      OBETZ                                          587 
MADISON                                               455      OLMSTED FALLS                                  590 
MANSFIELD                                             456      ORANGE                                         600 
MAPLE HEIGHTS                                         460      ORRVILLE                                       603 
MARBLE CLIFF                                          459      ORWELL                                         605 
MARBLEHEAD                                            462      OXFORD                                         609 
MASON                                                 461      PAINESVILLE                                    610 
MASSILLON                                             463      PARMA                                          620 
MAUMEE                                                465      PARMA HEIGHTS                                  630 
MAYFIELD                                              485      PAULDING                                       640 
MAYFIELD HEIGHTS                                      480      PENINSULA                                      645 
MEDINA                                                487      PEPPER PIKE                                    650 
                                                      
** Oakwood is a village located in Cuyahoga County, Ohio. Do not include footnote mark when transcribing the 
municipality’s name for RS (State) record positions 338-412. 

*** Oakwood is a village located in Paulding County, Ohio. Do not include footnote mark when transcribing the 
municipality’s name for RS (State) record positions 338-412. 

Tax Year 2023                                         Revised 12/5/2023 (Final, Rev. 1)        Page 136 of 151

- 137 -

                   CCA DATA FORMAT SPECIFICATION 
                   Appendix B CCA Recognized Municipalities 

         CITY NAME CCA CODE         CITY NAME               CCA CODE 
PERRY              655      WARRENSVILLE HEIGHTS            830 
PERRYSVILLE        657      WAYNESFIELD                     833 
PHILLIPSBURG       659      WEST ALEXANDRIA                 834 
PITSBURG           661      WEST LIBERTY                    837 
POLK               658      WEST MILTON                     835 
RAVENNA            660      WESTFIELD CENTER                838 
RICHFIELD          665      WESTLAKE                        840 
RICHMOND HEIGHTS   670      WICKLIFFE                       860 
RITTMAN            675      WILLOUGHBY                      870 
RIVERSIDE          680      WILLOUGHBY HILLS                880 
ROCK CREEK         698      WILLOWICK                       890 
ROCKY RIVER        700      WILMINGTON                      893 
RUSHSYLVANIA       702      WOODMERE                        900 
RUSSELLS POINT     703      WOOSTER                         910 
SALEM              709      YOUNGSTOWN                      950 
SEVEN HILLS        720                                       
SEVILLE            722                                       
SHAKER HEIGHTS     750                                       
SHARONVILLE        746                                       
SHEFFIELD          752                                       
SHEFFIELD LAKE     753                                       
SHREVE             755                                       
SOLON              760                                       
SOMMERSET          762                                       
SOUTH EUCLID       770                                       
SOUTH RUSSELL      772                                       
SPRINGDALE         765                                       
SPRINGFIELD        767                                       
STOW               773                                       
STREETSBORO        775                                       
STRONGSVILLE       780                                       
SWANTON            784                                       
TALLMADGE          785                                       
TIMBERLAKE         788                                       
TOLEDO             791                                       
TROTWOOD           793                                       
TROY               796                                       
TWINSBURG          795                                       
UNION              797                                       
UNIVERSITY HEIGHTS 800                                       
VALLEY VIEW        810                                       
VANDALIA           811                                       
WADSWORTH          815                                       
WALTON HILLS       820                                       
WARREN             829                                       

Tax Year 2023      Revised 12/5/2023 (Final, Rev. 1)        Page 137 of 151

- 138 -

                                                      CCA DATA FORMAT SPECIFICATION 
                                                      Appendix C CCA Administered JEDD/JEDZ 

Appendix C CCA Administered JEDD/JEDZ  
          JEDD/JEDZ NAME                              CCA CODE  OHIO CODE* 
BURTON / BURTON TWP                                          982 9132 
CLAY TOWNSHIP-CITY OF CLAYTON                                984 9013 
CLEVELAND-HIGHLAND HILLS  **                                 995 9051 
CLEVELAND-WARRENSVILLE HEIGHTS  **                           998 9061 
EMERALD PARK                                                 993 9071 
GATEWAY                                                      990                         
HIGHLAND HILLS-CLEVELAND  ***                                996 9051 
IX CENTER                                                    992 9073 
NORTH BALTIMORE / HENRY TWP                                  988 9134 
PRAIRIE OBETZ                                                981 9055 
SHAKER SQUARE PROJECT                                        994                         

* This code is only for reference to the State of Ohio Department of Taxation’s JEDD/JEDZ Income Tax Rate Table. 

** This code is used when the employer location is in Cleveland, Ohio. Do not include footnote mark when transcribing the 
municipality’s name for RS (State) record positions 338-412. 

*** This code is used when the employer location is in Highland Hills, Ohio. Do not include footnote mark when transcribing 
the municipality’s name for RS (State) record positions 338-412. 

Tax Year 2023                                         Revised 12/5/2023 (Final, Rev. 1)     Page 138 of 151

- 139 -

                                                      CCA DATA FORMAT SPECIFICATION 
                                                      Appendix D CCA Recognized JEDD/JEDZ 

Appendix D CCA Recognized JEDD/JEDZ  
          JEDD/JEDZ NAME                              CCA CODE  OHIO CODE* 
BOSTON TOWNSHIP / PENINSULA                                  985 9008 
BURTON / BURTON TWP                                          982 9132 
BUTLER COUNTY ANNEX                                          951 9070 
CLAY TOWNSHIP-CITY OF CLAYTON                                984 9013 
CLEVELAND-HIGHLAND HILLS  **                                 995 9051 
CLEVELAND-WARRENSVILLE HEIGHTS  **                           998 9061 
CONCORD TOWNSHIP-PAINESVILLE                                 989 9033 
EMERALD PARK                                                 993 9071 
GATEWAY                                                      990                         
GRAND RIVER / PAINE TOWNSHIP                                 983                         
HAMILTON FAIRFIELD TOWNSHIP II                               953 9019 
HAMILTON FAIRFIELD TOWNSHIP III                              954 9082 
HAMILTON INDIAN SPRINGS I                                    952 9018 
HIGHLAND HILLS-CLEVELAND  ***                                996 9051 
IX CENTER                                                    992 9073 
LIBERTY TOWNSHIP-LIBERTY CENTER                              986 9022 
MEDINA MONTVILLE                                             987 9025 
NORTH BALTIMORE / HENRY TWP                                  988 9134 
PERRY                                                        991 9035 
PRAIRIE OBETZ                                                981 9055 
SHAKER SQUARE PROJECT                                        994                         

* This code is only for reference to the State of Ohio Department of Taxation’s JEDD/JEDZ Income Tax Rate Table. 

** This code is used when the employer location is in Cleveland, Ohio. Do not include footnote mark when transcribing the 
municipality’s name for RS (State) record positions 338-412. 

*** This code is used when the employer location is in Highland Hills, Ohio. Do not include footnote mark when transcribing 
the municipality’s name for RS (State) record positions 338-412. 

Tax Year 2023                                         Revised 12/5/2023 (Final, Rev. 1)   Page 139 of 151

- 140 -

CCA DATA FORMAT SPECIFICATION
Document History

Document History

This section is considered non-normative. The employer or agent is required to read this entire specification to
determine changes made from one revision of this specification to another. DO NOT SOLELY RELY on this
section to determine what has changed in this specification, it only contains a broad synopsis of changes. To help
with the review of this specification CCA recommends using PDF comparison tools, which are freely available,
are the only accurate way to determine changes and will substantially reduce review time.

2023-12-05 1. Changed RS (Record) Field Assignment rules so column references to the CCA Data Format
Field Reference matched the appropriate column.

a. CCA recommends that you reload any tables used from the CCA Data Format Field
Reference in your processes or systems.

2. Changed RS (Record) Field Assignment rule 1 and 2 to use the Ohio Municipal Tax Rates
worksheet in the CCA Data Format Field Reference for transcribing positions 338-412
Municipal Name field.

a. Corrects errata where multiple distinct Ohio municipalities have the same proper name
by using the Place Qualified Name column on the Ohio Municipal Tax Rates
worksheet to insure the names for distinct Ohio municipalities are unique.

b. Transcribing the Appendix A or Appendix B name positions 338-412 Municipal Name
field has been deprecated in favor of using the appropriate tables in the CCA Data
Format Field Reference.

c. CCA will accept, only for tax year 2023, transcribing the name from Appendix A
(rule 1) or Appendix B (rule 2) for positions 338-412 Municipal Name field. Should
you choose this option, insure you implement tax year 2023 changes for tax year 2024.

3. Changed RS (Record) Field Assignment rule 4c to use the correct columns on the Ohio JEDD-
JEDZ Tax Rates worksheet in the CCA Data Format Field Reference for transcribing positions
338-412 Municipal Name field.

a. Place Proper Name and Place Qualified Name column names on the Ohio JEDD-JEDZ
Tax Rates worksheet for tax year 2022 and 2023 are exactly identical, resulting in no
transcription changes, but using the Place Qualified Name column allows CCA to
appropriately qualify them in the future.

b. CCA will accept, only for tax year 2023, transcribing the name from the Place Proper
Name column. Should you choose this option, insure you implement tax year 2023
changes for tax year 2024.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 140 of 151

- 141 -

CCA DATA FORMAT SPECIFICATION
Document History

4. Changed RS (Record) Field Assignment rules 5a-5d to use the correct columns on the Ohio
Municipal Tax Rates, the Ohio School District Tax Rates and the Census NATL CNTY
Subdivisions worksheets in the CCA Data Format Field Reference for transcribing positions
338-412 Municipal Name field.

a. Corrects errata where multiple distinct Ohio municipalities and school districts have
the same proper name by using the Place Qualified Name column on the Ohio
Municipal Tax Rates and the Ohio School District Tax Rates worksheets to insure the
names for distinct municipalities and school districts are unique.

b. To avoid confusion the Ohio entries for the Place Qualified Name column on the Ohio
Municipal Tax Rates, the Ohio School District Tax Rates and the Census NATL
CNTY Subdivisions worksheets have been changed to contain the same name as other
worksheets in the CCA Data Format Field Reference that are specific to Ohio.

c. CCA will accept, only for tax year 2023, transcribing the name from Appendix A for
rule 5a, the name from Appendix B for rule 5b or the name from the Place Proper
Name column for rules 5c-5d. Should you choose this option, insure you implement
tax year 2023 changes for tax year 2024.

5. Changed RS (Record) Field Assignment rule 6 to use the correct columns on the Ohio County
Codes worksheet in the CCA Data Format Field Reference for transcribing positions 338-412
Municipal Name field.

a. Place Proper Name and Place Qualified Name column names on the Ohio County
Codes worksheet for tax year 2022 and 2023 are exactly identical, resulting in no
transcription changes, but using the Place Qualified Name column allows CCA to
appropriately qualify them in the future.

b. CCA will accept, only for tax year 2023, transcribing the name from the Place Proper
Name or Place Name columns. Should you choose this option, insure you implement
tax year 2023 changes for tax year 2024.

6. Changed RS (Record) Field Assignment rule 7 to use of the Transit Qualified Name from the
Ohio Transit Authority Codes worksheet in the CCA Data Format Field Reference for
transcribing positions 338-412 Municipal Name field.

a. Corrects errata where multiple distinct Ohio transit authorities have the same transit
proper name by using the Transit Qualified Abbreviation column on the Ohio Transit
Authority Codes worksheet to insure the names for distinct Ohio transit authorities are
unique.

b. CCA will accept, only for tax year 2023, transcribing the name from the Transit
Abbreviation or Transit Proper Name columns. Should you choose this option, insure
you implement tax year 2023 changes for tax year 2024.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 141 of 151

- 142 -

CCA DATA FORMAT SPECIFICATION
Document History

7. Changed RS (Record) Field Assignment rule 9 to use the correct columns on the Census
NATL Places worksheet in the CCA Data Format Field Reference for transcribing positions
338-412 Municipal Name field.

a. Place Proper Name and Place Qualified Name column names on the Census NATL
Places worksheet for tax year 2022 and 2023 are exactly identical for states other than
Ohio, resulting in no transcription changes, but using the Place Qualified Name
column allows CCA to appropriately qualify them in the future.

b. To avoid confusion the Ohio entries for the Place Qualified Name column on the
Census NATL Places worksheet has been changed to contain the same name as other
worksheets in the CCA Data Format Field Reference that are specific to Ohio.

c. CCA will accept, only for tax year 2023, transcribing the name from the Place Proper
Name column. Should you choose this option, insure you implement tax year 2023
changes for tax year 2024.

8. Changed RS (Record) Field Assignment rule 10 to use the correct columns on the Census
NATL Places and Census NATL CNTY Subdivisions worksheets in the CCA Data Format
Field Reference for transcribing positions 338-412 Municipal Name field.

a. Corrected errata where the second set of sub-rules a and b should have been sub-rules
c and d.

b. Place Proper Name and Place Qualified Name column names on the Census NATL
Places and Census NATL CNTY Subdivisions worksheets for tax year 2022 and 2023
are exactly identical for states other than Ohio, resulting in no transcription changes,
but using the Place Qualified Name column allows CCA to appropriately qualify them
in the future.

c. To avoid confusion the Ohio entries for the Place Qualified Name column on the
Census NATL Places and the Census NATL CNTY Subdivisions worksheets have
been changed to contain the same name as other worksheets in the CCA Data Format
Field Reference that are specific to Ohio.

d. CCA will accept, only for tax year 2023, transcribing the name from the Place Proper
Name column. Should you choose this option, insure you implement tax year 2023
changes for tax year 2024.

9. Changed RS (Record) Field Assignment rule 11 to use the correct columns on the Census
NATL Counties worksheet in the CCA Data Format Field Reference for transcribing positions
338-412 Municipal Name field.

a. Place Proper Name and Place Qualified Name column names on the Census NATL
Counties worksheet for tax year 2022 and 2023 are exactly identical for all states
resulting in no transcription changes, but using the Place Qualified Name column
allows CCA to appropriately qualify them in the future.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 142 of 151

- 143 -

CCA DATA FORMAT SPECIFICATION
Document History

b. To avoid confusion the Place Qualified Name column on the Census NATL Counties
worksheet has been changed to contain the same name as other worksheets in the CCA
Data Format Field Reference that are specific to Ohio.

c. CCA will accept, only for tax year 2023, transcribing the name from the Place Proper
Name or Place Name columns. Should you choose this option, insure you implement
tax year 2023 changes for tax year 2024.

10. Added SOMERSET to Appendix A CCA Administered Municipalities.

11. Added EDON to Appendix B CCA Recognized Municipalities.

12. Added Ohio tax code for BURTON / BURTON TWP to Appendix C and Appendix D.

13. Changed JEDD name NORTH BALTIMORE to NORTH BALTIMORE / HENRY TWP in
Appendix C and Appendix D to align with Ohio JEDD tax names.

14. Added Ohio tax code for NORTH BALTIMORE / HENRY TWP to Appendix C and
Appendix D.

15. Content based on CCA Data Format specification for tax year 2022.

a. No changes in the number of records, order of records, fields in records or content
rules for fields in records.

16. Content based on CCA Data Format Field Dictionary specification for tax year 2022.

a. No changes in the number of records, order of records, fields in records or content
rules for fields in records.

17. Content based on CCA Data Format Field Reference specification for tax year 2022.

a. Updated worksheet tables for tax year 2023.

18. Content based on the IRS EFW2 specification for tax year 2022, version 1.

a. No changes in the number of records, order of records, fields in records or content
rules for fields in records.

19. Content based on the Ohio Department of Taxation’s W-2 Upload specification for tax year
2022, version 1, November 2022.

a. No changes in the number of records, order of records, fields in records or content
rules for fields in records.

20. Content based on the USPS Publication 28 Postal Addressing Standards, October 2023.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 143 of 151

- 144 -

CCA DATA FORMAT SPECIFICATION
Document History

a. Section 327 Mailstop Code was added. This section appears to be guidance. The USPS
mailstop code was already specified as business data element 9 and the mailstop code
is not mapped by the address fields specified in the IRS EFW2 specification.

21. Updated hyperlinks to tax year 2023 documents.

22. Minor wordsmithing, formatting changes or organization changes.

2022-12-01 1. Centered codes in all Appendix.

2. Split Appendix C into Appendix C and D to differentiate between those JEDD/JEDZ that are
CCA administered vs CCA recognized.

3. Reordered Appendix C and Appendix D alphabetically.

4. Added missing BURTON / BURTON TOWNSHIP JEDD to CCA administered JEDD/JEDZ.

5. Added missing Ohio JEDD/JEDZ rule to use new Appendix D in the RS (State) Record Field
Assignment Rules section. This change has little effect on the assignment rules since the prior
Appendix C contained all recognized JEDD/JEDZ. In prior tax years all recognized
JEDD/JEDZ should have been incorrectly assigned code “CC” in RS Record positions 5-6
according to the assignment rules. Now RS record positions 5-6 should be code “CC” for
Appendix C and spaces for Appendix D. The “CC” designator in RS Record positions
indicates that the code in RS record position 7-9 is CCA administered.

2022-11-29 1. Content based on CCA Data Format specification for tax year 2021.

2. Content based on CCA Data Format Field Dictionary for tax year 2021.

3. Content based on CCA Data Format Field Reference for tax year 2021.

4. Content based on the IRS EFW2 specification for tax year 2022, version 1.

a. No changes in the number of records, order of records, fields in records or content
rules for fields in records.

5. Content based on the IRS Publication 1220 specification for tax year 2022, revision 10-2022.

a. Part C section 2 Issuer “A” Record removed Form 1099-H and its amount codes.

b. Errata in revision 9-2022 where Part C section 2 Issuer “A” Record field positions
changed from position 46 onward. Corrected in revision 10-2022 to be the same as tax
year 2021 resulting in no changes.

c. Part C section 3 Payee “B” Record added a new “Second Payee Name” field in
positions 328-367 whose positions were a Blank field in tax year 2021.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 144 of 151

- 145 -

CCA DATA FORMAT SPECIFICATION
Document History

d. Part C section 3 Payee “B” Record Form 1098-F record overlay changed the field
name for positions 552-590 from “Jurisdiction” in tax year 2021 to “Court or entity”.
The content of the field remains unchanged.

e. Part C section 3 Payee “B” Record Form 1098-F record overlay changed the length of
the “Payment Codes” field and reduced the allowable content codes.

f. Part C section 3 Payee “B” Record Form 1098-F record overlay changed the position
of the “Special Data Entries” field to 674-733.

g. Part C section 3 Payee “B” Record Form 1098-F record overlay changed the positions
of the Blank field in positions 735-748 in tax year 2021 to the positions 734-748 and
also reduced the size of the field.

h. Part C section 3 Payee “B” Record Form 1099-DIV record overlay contains errata in
the Summary table for the “Special Data Entries” field which it lists as positions as
663-772 however, the next field in Summary table starts at position 723 and the
descriptive table correctly lists the “Special Data Entries” field as positions 663-722.

i. Part C section 3 Payee “B” Record Form 1099-MISC record overlay added a new
“FATCA Filing Requirement Indicator” field in position 548 whose position were part
of a Blank field in tax year 2021, which changed the Blank field’s starting position to
549 and reduced the length by the size of the new field.

j. Part C section 3 Payee “B” Record Form 1099-NEC record overlay added a new
“Special Data Entries” field in positions 663-722 whose positions were part of a Blank
field in tax year 2021, which reduced the Blank field’s length by the size of the new
field.

k. Part C section 3 Payee “B” Record Form 1099-NEC record overlay added a new
“Combined Federal/State Code” field in positions 747-748 which was a Blank field in
tax year 2021.

l. Errata in revision 9-2022 where Part C section 3 Payee “B” Record Form 1099-PATR
field positions and lengths changed from positions 545 onward. Corrected in revision
10-2022 to be the same as tax year 2021 resulting in no changes.

6. Content based on the Ohio Department of Taxation’s W-2 Upload specification for tax year
2022, version 1, November 2022.

a. No changes in the number of records, order of records, fields in records or content
rules for fields in records.

7. Updated hyperlinks to tax year 2022 documents.

8. Added paragraph in preface indicating CCA Submittal Procedures must be follow.

9. Added paragraph in preface indication CCA no longer accepts submittals on media.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 145 of 151

- 146 -

CCA DATA FORMAT SPECIFICATION
Document History

10. Added guidance for the new B (Payee) record’s “Second Payee Name Line” field (positions
328-367).

11. Changed the names of Appendix A and Appendix C to be clearer about the municipalities and
JEDD/JEDZ that CCA administers.

12. Changed the name of Appendix B to reflect recognized municipalities in CCA tax system that
either have a taxing relationship with a CCA administered municipality or are a current or
former CCA administered municipality.

13. Changed RS (State) Record Field Assignment Rules to use the worksheets in the CCA Data
Format Field Reference instead of the actual Ohio Department of Taxation’s or US Census
Bureau’s code lists. The Ohio Department of Taxation and US Census Bureau conflate name
fields with other datum complicating the rules whereas the CCA Data Format Field Reference
takes those code lists and separates individual datum into separate fields, thus simplifying rules
and will avoid further issues when those code lists conflate other datum into a single field.
While this changed the text for the rules, it did not change the intent of the rules or the
expected content placed into certain RS record fields. The prior rules indicated that certain
fields should be filtered and to ignore certain conflated datum when transcribing the contents
for the RS record field.

14. Corrected errata in RS (State) Record Field Assignment Rules, when reporting Ohio
JEDD/JEDZ income taxes and the name of the taxing JEDD/JEDZ is found in Appendix C of
CCA Data Format specification, then positions 5-6 must be the code “CC” since the code
“CC” indicates it is administered by CCA.

15. Corrected errata in RS (State) Record, the employee SSN field, employee name fields and
employee address fields must be consistent with the corresponding last RW (Employee)
Record fields. See CCA Data Format Field Dictionary.

16. Minor wordsmithing and format changes.

2021-12-14 1. Removed municipality Dresden from Appendix A due to Dresden deciding to self-collect.
CCA’s administration ends on 12/31/2021.

2021-12-10 1. Corrected code for Warrensville Heights JEDD to be code for employer locations in Cleveland,
Ohio.

2. Added code for Highland Hills JEDD when the employer location is in Cleveland, Ohio vs.
Highland Hills, Ohio and added footnotes to explain code usage.

2021-11-09 1. Content based on CCA Data Format specification for tax year 2020.

2. Content based on the IRS EFW2 specification for tax year 2021, version 2.

3. Content based on the IRS Publication 1220 specification for tax year 2021, revision 9-2021.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 146 of 151

- 147 -

CCA DATA FORMAT SPECIFICATION
Document History

4. Content based on the Ohio Department of Taxation’s W-2 Upload specification for tax year
2021, version 1, November 2021.

5. Updated hyperlinks to tax year 2021 documents.

6. Updated W-2 and Form-1099 question “ What rules do you have for the Social Security
Number (SSN)?” simplifying wording and detailing additional rules for SSN that are
considered unacceptable.

7. Updated Form-1099 question “What rules do you have for the payee Individual Taxpayer
Identification Number (ITIN)?” detailing additional rules for ITIN that are considered
unacceptable.

8. Updated Form-1099 question “What rules do you have for the payee Individual Taxpayer
Identification Number (ATIN)?” detailing additional rules for ATIN that are considered
unacceptable.

9. Updated various Form-1099 Payer A Record section to be Issuer A Record section and various
field names from using the word Payee to Issuer. The IRS did not record this change in Section
3 What’s New for Tax Year 2021.

10. Updated various Form-1099 End of Payer C Record section to be End of Issuer A Record
section and various field names from using the word Payee to Issuer. The IRS did not record
this change in Section 3 What’s New for Tax Year 2021.

11. Updated guidance in section RS (State) Record Reporting for Wage and Withholding Fields to
include reporting for States that have reciprocity with the State of Ohio.

12. Updated guidance for W-2 RS (State) record’s “State Employer Account Number” to indicate
that the field may contain spaces when the W-2 RE (Employer) record’s “State Abbreviation”
field contains a State code that has reciprocity with the State of Ohio.

13. Minor wordsmithing.

2021-01-15 1. Corrected errata for the W-2 RS (State) record State Employer Account Number field to clarify
what was acceptable for Ohio reporting and to indicate what was acceptable for a State other
than Ohio.

2. Added guide for reporting W-2 RS (State) record wage and withholding fields.

3. Added guide for reporting W-2 RS (State) record unemployment fields.

4. Changed text wording from “1099-MISC” to “Form 1099” in order to not mislead the reader
into thinking that this specification is not applicable to reporting the new Form 1099-NEC for
tax year 2020.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 147 of 151

- 148 -

CCA DATA FORMAT SPECIFICATION
Document History

5. Clarified that the new Form 1099-NEC would be accepted and only for tax year 2020
reporting, CCA would accept a Form 1099-MISC with code 7 in lieu of the new Form
1099-NEC.

6. Corrected Word formatting issues to insure appropriate sub-heading appears on pages.

7. Final document, sixth revision.

2020-12-02 1. Corrected errata where several references to the W-2 RS (State) record State Name or Code
field indicated the incorrect positions of the field.

2. Final document, fifth revision.

2020-11-23 1. Corrected errata in Appendix A and removed cities that are no longer CCA members.

2. Rearranged Appendix B to be in alphabetical order and added footnotes to disambiguate city
names that appear in multiple counties.

3. Removed JED/JEDD/JEDZ from the end of names in Appendix C to insure all JEDD/JEDZ
names in Appendix C and the CCA Data Format Field Mappings document were 40 characters
or less in length.

4. Final document, fourth revision.

2020-11-16 1. Corrected errata for the W-2 RA (Submitter) record Country Code field positions so they
matched the IRS EFW2 specification for tax year 2020.

2. Corrected errata for the W-2 RE (Employer) record Country Code field name being misspelled.

3. Final document, third revision.

2020-11-03 1. Added guidance to the W-2 RA (Submitter) record Contact Fax field and the W-2 RE
(Employer) record Contact Fax field.

2. Final document, second revision.

2020-11-02 1. Minor wordsmithing.

2. Added guidance to Form 1099 A (Payer) record for required payment amounts.

3. Final document, initial revision.

2020-10-27 1. Updated document content based on the final IRS EFW2 specification for tax year 2020, V.1.

2. Updated document content based on the final State of Ohio Department of Taxation’s W-2
Upload specification for tax year 2020, version 1, October 2020.

3. Added guidance to the W-2 RA (Submitter) record User Identification field.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 148 of 151

- 149 -

CCA DATA FORMAT SPECIFICATION
Document History

4. Added recommendation to the W-2 RE (Employer) record Establishment Number field.

5. Added guidance to the W-2 RA (Submitter), RE (Employer), RW (Employee), RS (State)
record’s Delivery Location and Delivery Address fields.

6. Added document hyperlinks to the W-2 Data Conformance section.

7. Updated document hyperlinks in the Form 1099 Data Conformance section.

8. Final draft.

2020-10-08 1. Added document hyperlinks to the Form 1099 Data Conformance section.

2. Corrected errata in the Part C section 6 End of Transmission “F” Record section pertaining to
the Vendor State field.

2020-10-06 1. Second draft.

2020-08-21 1. Added information about and links to the CCA Data Format Field Dictionary.

2. Updated document headers to be more informative.

2020-08-07 1. Minor wordsmithing.

2020-07-31 1. Additional document hyperlinks added.

2. Clarification to the RA record User Identification (User ID) field.

3. Clarification that all Employee Groups associated with the same Employer Group must be
specified under a single Employer Group.

4. Correction to the RS record Number of Weeks Worked field based on communication and
clarification from the State of Ohio Department of Taxation.

5. Updated draft released.

2020-07-23 1. Initial draft.

2020-06-10 1. Content based on CCA Magnetic Media specification for tax year 2019.

2. Content based on the IRS EFW2 specification for tax year 2020, draft version 1.

3. Content based on the IRS Publication 1220 specification for tax year 2020, revision 9-2020.

4. Content based on the State of Ohio Department of Taxation’s W-2 Upload specification for tax
year 2020, version 1, 31 October 2020.

5. Content based on the USPS Publication 28 Postal Addressing Standards, May 2015.

Tax Year 2023 Revised 12/5/2023 (Final, Rev. 1) Page 149 of 151

- 150 -

                                   CCA DATA FORMAT SPECIFICATION 
                                         Document History 
                                                      
              6. Explicitly stated which sections of the IRS EFW2 specification are required for conformance. 

              7. Explicitly stated which sections of the IRS Publication 1220 specification are required for 
                 conformance. 

              8. Included numerous clarifications, guidance and situations where CCA would reject submittals 
                 for non-conformance. 

Tax Year 2023                      Revised 12/5/2023 (Final, Rev. 1)                            Page 150 of 151

- 151 -

                                                      CCA DATA FORMAT SPECIFICATION 
                                                        Document Notations 
                                                             
Document Notations 
                                                      
1 The CCA Data Format Field Dictionary for tax year 2023 can be found at the link: 
http://ccatax.ci.cleveland.oh.us/forms/fielddict2023.pdf 

2 The CCA Submittal procedures for tax year 2023 can be found at the link: 
http://ccatax.ci.cleveland.oh.us/forms/submitproc2023.pdf 

3 The IRS EFW2 specification for tax year 2023 can be found at the link: 
https://www.ssa.gov/employer/efw/23efw2.pdf 

4 The State of Ohio Department of Taxation specification for tax year 2023 can be found at the link: 
https://tax.ohio.gov/static/employer_withholding/2023_w2_specs.pdf 

5 The IRS Publication 1220 specification for tax year 2023 can be found at the link: 
https://www.irs.gov/pub/irs-pdf/p1220.pdf  

6 The IRS Publication “General Instructions for Forms W-2 and W-3” for tax year 2023 can be found at the link: 
https://www.irs.gov/pub/irs-pdf/iw2w3.pdf              

7 USPS Publication 28 Postal Addressing Standards can be found at the link: 
https://pe.usps.com/cpim/ftp/pubs/pub28/pub28.pdf       

8 Ohio residency requirements can be found on the State of Ohio Department of Taxation’s website at the link: 
https://tax.ohio.gov/wps/portal/gov/tax/individual/ohio-residency 

9 The IANA (Internet Assigned Numbers Authority) website top-level domains can be found at the link: 
https://www.iana.org/domains/root/db  

10 The CCA Data Format Field Reference for tax year 2023 can be found at the link: 
http://ccatax.ci.cleveland.oh.us/forms/fieldref2023.xlsx 

11 The Cities by ZIP Code tool can be found at the link: 
https://tools.usps.com/zip-code-lookup.htm?citybyzipcode 

12 The USPS ZIP Code Lookup tools can be found at the link: 
https://tools.usps.com/go/zip-code-lookup.htm 

13 The IRS Publication “General Instructions for Certain Information Returns” for tax year 2023 can be found at the link: 
https://www.irs.gov/pub/irs-pdf/i1099gi.pdf  

Tax Year 2023                                          Revised 12/5/2023 (Final, Rev. 1)             Page 151 of 151

PDF file checksum: 1411625303

(Plugin #1/9.12/13.0)