Federal W-2 File Processing Details

When creating a W-2 file for processing, make sure each data file submitted is complete (RA through RF Records).

Use alphabetic upper-case letters for all fields other than the Contact E-Mail/Internet field in the RA Record and the Employer Contact E-Mail/Internet field in the RE Record (positions 446-485). For the Contact E-Mail/Internet field in the RA Record (positions 446 - 485) and the Employer Contact E-Mail/Internet RE Record (positions 279-318), use upper and/or lower case letters as needed to show the exact electronic mail address.

Following are specific guidelines for completing each type of data record, as well as general and formatting rules for the file.

Contents

Field Description
RA Submitter Record

The RA submitter record must be the first data record on each file.

RE Employer Record
  • The first RE record must follow the RA Record.
  • Following the last RW/RO/RS record for the employer, create an RT/RU/RV record and then create the RE Record for the next employer in the submission or the RF record if this is the last report in the submission
  • When the same employer information applies to multiple RW/RO records, group them together under a singe RE record.
RW and RO Employee Wage Records
  • Following each RE record, include the RW record for that RE record immediately followed by the optional RO record. If an RO record is required for an employee, it must immediately follow that employee's RW record.
  • The RO record is required if one or more of the fields must be completed because the field(s) applies to an employee. If just one field applies, the entire record must be completed.
  • Do not complete an RO record if only blanks and zeros would be entered in position 3-512. Write RO records only for those employees who have information to report.
RS State Record

This is not required by the federal government

RT and RU Total Records
  • The RT record must be generated for each RE record.
  • The RU record is required if an RO record is prepared.
  • If just one field applies, the entire record must be completed
  • Do not  complete an RU record if only blanks and zeros would be entered in position 3-512
RV State Total Record

This is not required by the federal government.

RF Final Record
  • The RF record must be the last data record on each file.
  • It must appear only once on each file.
Rules
  • Alpha/numeric
  • left justify and fill with blanks
  • where the field shows blank all positions must be blank, not zeros
Formatting Monetary Amounts
  • Must contain only numbers
  • Do not include punctuation
  • Do not include signed amounts
  • Include both dollars and cents with decimal points assumed (example: $59.60=00000005960)
Carriage Return Line Feeds at the Record End
  • Each record delimiter must consist of a carriage return line feed (CR/LF) and be placed immediately following position 512. Typically, this is accomplished by pressing the Enter key at the end of each record (i.e., after position 512).
  • The ASCII-1 hexadecimal value for the carriage return character is 0D (zero and letter D); the ASCII-1 hexadecimal value for the line feed is 0A (zero and letter A). The ASCII-1 decimal values for the two characters are 13 and 10, respectively.
  • Each record should be followed immediately by a single record delimiter.
  • Do not place a record delimiter before the first record of the file.
  • Do not place record delimiters after a field within a record.