Federal W-2 Input File Layout

The following tables lists and defines the contents of the RA, RE, RW, RO, RT, RU, and RF data records.

A complete W-2 data file for processing contains records RA through RF. For more information, refer to the Social Security Administration's Specifications for Filing Forms W-2 Electronically.

RA Record (Submitter Record)

Field Name	Length	Column #	Required	Costpoint Source	Notes
Record Identifier	2	1-2			Constant: RA
Submitter's Employer Identification Number (EIN)	9	3-11	Y	TAXBLE_ENTITY.tax_id	The EIN used for User ID/Password registration. Must be only numeric characters, with hyphens omitted. Must begin with 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79 or 89.
User Identification (User ID)	8	12-19	Y	Screen User ID, restricted to a length of 8 characters.	The User ID for the employee who is attesting to the accuracy of this file.
Software Vendor Code	4	20-23		1401	The numeric four-digit Software Vendor Identification Code assigned by the National Association of Computerized Tax Processors (NACTP htt://nactp.org). Only required for companies who entered 99 (off the shelf software) in the software code field in positions 36-37. Otherwise, position should be filled with blanks.
Blank	5	24-28			Filled with blanks. Reserved for SSA use.
Resub Indicator	1	29		WFID Resub field on the Create Federal W-2 File screen.	If you entered a WFID Resub, value is 1. Otherwise, value entered should be 0.
Resub Wage File Identifier (WFID)	6	30-35		WFID Resub field on the Create Federal W-2 File screen.	If you entered a 1 for WFID Resub (position 29), Costpoint enters the WFID assigned by the SSA. Otherwise this position is filled with blanks.
Software Code	2	36-37			One of the following codes: 98: In-House program 99: Of the Shelf Software
Company Name	57	38-94		TAXBLE_ENTITY.taxable_entity_name	The company name, left-justified and filled with blanks.
Location Address	22	95-116		TAXBLE_ENTITY.In_2_adr(comma) TAXBLE_ENTITY.In_3_adr	The company's location address (Attention, Suite, Room Number) Example: 2nd Floor, Suite 234 Should be left-justified and filled with blanks.
Delivery Address	22	117-138		TAXBLE_ENTITY.In_1_adr	The company's delivery address (Street or Post Office Box) Example: 123 Main Street Should be left-justified and filled with blanks.
City	22	139-160		TAXBLE_ENTITY.city_name	The company's city, left-justified and filled with blanks.
U.S. State Abbreviation	2	161-162		The first five digits of TAXBLE_ENTITY.mail_state_dc (if the code determines the taxable entity is a US state or commonwealth/territory).	The company's state or commonwealth/territory. For a foreign address, this is filled with blanks.
U.S. Zip Code	5	163-167		The first five digits of TAXBLE_ENTITY.postal_cd (omit hyphen) (if the code determines the taxable entity is a US state or commonwealth/territory).	The company's zip code.
US Zip Code Extension	4	168-171		The four digits following the hyphen from the TAXBLE_ENTITY.postal_cd (Omit hyphen) (if the code determines the taxable entity is a US state or commonwealth/territory)	The submitter's four-digits extension of the zip code. If not applicable, fill with blanks.
Blank	5	172-176			Filled with blanks. Reserved for SSA use.
Foreign State/Province	23	177-199		TAXBLE_ENTITY.mail_state_doc	If applicable, up to 23 characters for the company's foreign state province, left-justified and fill with blanks. Otherwise, filled with blanks.
Foreign Postal Code	15	200-214		TAXBLE_ENTITY.postal_cd	If applicable, the company's foreign postal code, left-justified and fill with blanks. Otherwise, filled with blanks
Country Code	2	215-216		COUNTRY_mag_media_cd	If one of the following applies, this position is filled with blanks. One of the 50 states of the U.S.A. District of Columbia Military Post Office (MPO) American Samoa Guam Northern Mariana Island Puerto Rico Virgin Islands Otherwise, this position is filled with the applicable two digit country code.
Submitter Name	57	217-273	Y	TAXBLE_ENTITY.taxable_entity_name	The name of the organization to receive error notification if this file cannot be processed, left justified and filled with blanks.
Location Address	22	274-295	No	TAXBLE_ENTITY.ln_2_adr (comma) TAXBLE_ENTITY.In_3_adr	The submitter's location address (Attention, Suite, Room Number, etc.). Example: 2nd Floor, Suite 234 Left justified and filled with blanks. If blank, leave blank.
Delivery Address	22	296-317	Y	TAXBLE_ENTITY.ln_1_adr	The submitter's delivery address (state or Post Office box), left-justified and filled with blanks.
City	22	318-339	Y	TAXBLE_ENTITY.city_name	The submitter's city, left-justified and filled with blanks.
US State Abbreviation	2	340-341	Y	TAXBLE_ENTITY.mail_state_dc (if the code determines the taxable entity is a US state, commonwealth, or territory)	The company's state or commonwealth/territory. A foreign address will be filled with blanks.
US Zip Code	5	342-346	Y	The first five digits of TABLE_ENTITY.postal_cd (omit hyphen) (if the code determines the taxable entity is a US state or commonwealth/territory).	The company's zip code.
US Zip Code Extension	4	347-350		The four digits following the hyphen from the TAXBLE_ENTITY.postal_cd (Omit hyphen) (if the code determines the taxable entity is a US state or commonwealth/territory)	The submitter's four-digits extension of the zip code. If not applicable, filled with blanks.
Blank	5	351-355		Fill with blanks. Reserved for SSA use.
Foreign State/Province	23	356-378		TAXBLE_ENTITY.mail_state_doc	If applicable, up to 23 characters for the company's foreign state province, left-justified and filled with blanks. Otherwise, filled with blanks.
Foreign Postal Code	15	379-393		TAXBLE_ENTITY.postal_cd	The company's foreign postal code, left-justified and filled with blanks. Otherwise, filled with blanks.
Non-US Country Code	2	394-395		COUNTRY.mag_media_cd	If one of the following applies, this position is filled with blanks. One of the 50 states of the U.S.A. District of Columbia Military Post Office (MPO) American Samoa Guam Northern Mariana Island Puerto Rico Otherwise, this position is filled with the applicable two digit country code.
Contact Name	27	396-422	Y	MAG_MEDIA_RPT.contact_name	The name of the person to be contacted by SSA concerning processing problems, left-justified and filled with blanks.
Contact Phone Number	15	423-437	Y	MAG_MEDIA_RPT.phone_no	The contact's telephone number with numeric values only (including area code). Must not include any special characters.
Contact Phone Extension	5	438-442		MAG_MEDIA_RPT.ext_no	The contact's telephone extension, left-justified and filled with blanks.
Blank	3	443-445			Filled with blanks. Reserved for SSA use.
Contact E-mail	40	446-485	Y	MAG_MEDIA_RPT.email	The contact’s E-Mail/Internet address. This field may be upper and lower case. The rules for entering a valid E-Mail address for SSA’s purposes are as follows: Must not be blank (This rule only applies to the RA Record Contact E-Mail/Internet field) Must contain only one @ symbol Must not contain consecutive periods to the left or right of the @ symbol Must not contain empty spaces to the left or right of the @ symbol Must not contain a period in the first or last position Must not contain a period immediately to the left or right of the @ symbol Must not contain an @ symbol in the first or last position Must contain a top-level domain approved by Internet Assigned Numbers Authority (IANA) (For a complete list of acceptable names, see Appendix I) Must not contain characters other than alphanumeric, hyphens or periods to the right of the @ symbol Must not contain hyphens immediately to the right of the @ symbol, or before or after a period Must contain either alphanumeric characters, or the following keyboard characters, to the left of the @ symbol: (~!#$%^&\*_+{}\\|?’-= / \`) Note: The RA Record E-Mail is used to notify submitters of errors in the submission. Therefore, it is imperative that the submitter’s E-Mail address not be blank and be entered in the appropriate positions. Failure to include correct and complete submitter E-Mail information may, in some cases, delay the timely processing of your file.
Blank	3	486-488			Filled with blanks. Reserved for SSA use.
Contact Fax	10	489-498		MAG_MEDIA_RPT.fax	For US states and territories only, this position contains the contact's fax number, including area code. Otherwise, it is filled with blanks.
Blank	1	499			Filled with blanks. Reserved for SSA use.
Preparer Code	1	500		MAG_MEDIA_RPT.preparer_cd	One of the following codes to indicate who prepared this file: A: Accounting Firm L: Self-Prepared S: Service Bureau P: Parent Company O: Other Note: If more than one code applies, use the one that best describes the person who prepared the file.
Blank	12	501-512			Filled with blanks. Reserved for SSA use.

RE Record (Employer Record)

Field Name	Length	Column #	Required	Costpoint Source	Notes
Record Identifier	2	1-2			Constant: RE
Tax Year	4	3-6	Y	Screen Payroll Year	The tax year for this report, including numeric characters only.
Agent Indicator Code	1	7			If applicable, this position includes one of the following codes. 1: 2678 Agent (Approved by IRS) 2: Common Pay Master (A corporation that pays an employee who works for two or more related corporations at the same time) 3: 3504 Agents (Approved by IRS) Otherwise, this will be filled with a blank. Note: To determine if you need to enter this code, refer to the IRS documentation regarding Special Situation on Agent Determination.
Employer/Agent Employer Identification Number (EIN)	9	8-16	Y	TAXBLE_ENTITY.tax_id	Only numeric characters. Omit hyphens. Do not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79 or 89. The EIN under which tax payments were submitted to the IRS under Form 941, 943, 944, CT-1 or Schedule H. If employer tax payments were deposited under the EIN of the Agent, use the EIN of the Agent. If employer tax payments were deposited under the EIN of the employer, use the EIN of the employer. If you entered a 1, 2 or 3 in the Agent Indicator Code field (position 7), use the EIN of the Agent. See Other EIN (positions 31- 39) for instructions if taxes were deposited under more than one EIN during the year.
Agent for EIN	9	17-25		Blank	If you entered a 1 in the Agent Indicator Code field, (position 7) enter the Employer's EIN for which you are an Agent. Otherwise, fill with blanks.
Terminating Business Indicator	1	26		Terminating Business check box.	Enter 1 if you have terminated your business during this tax year. Otherwise, enter 0.
Establishment Number	4	27-30		TAXBLE_ENTITY.mail_state_dc	For multiple RE Records with the same EIN, you may use this field to assign a unique identifier for each RE Record (i.e., store for factory locations or types of payroll). Enter any combination of blanks, numbers or letters.
Other EIN	9	31-39		Other EIN field	For the current tax year, if you submitted tax payments to the IRS under Form 941, 943, 944, CT-1 or Schedule H or W-2 data to SSA, and you used an EIN different from the EIN in positions 8 - 16, enter the other EIN. Otherwise, fill with blanks.
Employer Name	57	40-96	Y	TAXBLE_ENTITY.taxble_entity_name	Enter the name associated with the EIN entered in location 8-16. Left-justify and fill with blanks.
Location Address	22	97-118		TAXBLE_ENTITY.In_2_adr (coma) T	Enter the employer's location address (Attention, Suite, Room Number, etc.). Example: 2nd Floor, Suite 234 Left justify and fill with blanks.
Delivery Address	22	296-317	Y	TAXBLE_ENTITY.ln_1_adr	Enter the submitter's delivery address (state or Post Office box). Left-justify and fill with blanks.
City	22	141-162	Y	TAXBLE_ENTITY.city_name	The submitter's city, left-justified and filled with blanks.
US State Abbreviation	2	163-164	Y	TAXBLE_ENTITY.mail_state_dc (if the code determines the taxable entity is a US state, commonwealth, or territory)	Enter the company's state or commonwealth/territory. For a foreign address, fill with blanks.
US Zip Code	5	165-169	Y	The first five digits of TABLE_ENTITY.postal_cd (omit hyphen) (if the code determines the taxable entity is a US state or commonwealth/territory).	The company's zip code.
US Zip Code Extension	4	170-173		The four digits following the hyphen from the TAXBLE_ENTITY.postal_cd (Omit hyphen) (if the code determines the taxable entity is a US state or commonwealth/territory)	The submitter's four-digits extension of the zip code. If not applicable, filled with blanks.
Kind of Employer	1	174	Y		The appropriate kind of employer: F: Federal Government S: State and Local Governmental Employer T: Tax Exempt Employer Y: State and Local Tax Exempt Employer N: None Apply Does not apply to Puerto Rico. Note: Leave blank if the Tax Jurisdiction Code in position 220 of the RE Record is P (Puerto Rico).
Blank	4	175-178			Filled with blanks. Reserved from SSA use.
Foreign State/Province	23	179-201		TAXBLE_ENTITY.mail_state_doc	If applicable, up to 23 characters for the employer's foreign state province, left-justified and filled with blanks. Otherwise, filled with blanks.
Foreign Postal Code	15	202-216		TAXBLE_ENTITY.postal_cd	If applicable, the employer's foreign postal code, left-justified and filled with blanks. Otherwise, filled with blanks.
Non-US Country Code	2	217-218		COUNTRY.mag_media_cd	If one of the following applies, this position should be filled with blanks. One of the 50 states of the U.S.A. District of Columbia Military Post Office (MPO) American Samoa Guam Northern Mariana Island Puerto Rico Virgin Islands Otherwise, enter the applicable country code.
Employment Code	1	219			One of the following employment codes: A: Agriculture H: Household M: Military Q: Medicare Qualified Government Employment X: Railroad F: Regular R: Regular (all others) If the Tax Jurisdiction Code in position 220 of the RE Record is blank (domestic), reporting Employment Code Q (MQGE) is valid for tax year 1983 through the current tax year. If the Tax Jurisdiction Code in position 220 of the RE Record is P, V, G, S, or N (not domestic), reporting Employment Code Q (MQGE) is valid for tax years 1986 through the current tax year. Note: Railroad reporting is not applicable for Puerto Rico and territorial employers.
Tax Jurisdiction Code	1	220	Y	The value in the State field on the Manage W-2s form	A code that identifies the type of income tax withheld from the employee’s earnings. Blank: W2 V: Virgin Islands G: Guam S: American Samoa N: Northern Mariana Islands P: Puerto Rico Otherwise, fill with blanks.
Third-Party Sick Pay Indicator	1	221		FED_W2_FILE.third_party_sck_fl	Either 1 or 0 depending on the flag in Edit W-2.
Employer Contact Name	27	222-248		Contact Name field on the Manage Tax File Data screen.	The contact telephone number with numeric values only (including area code). Do not use any special characters. Example: 1232345678 Left justified and filled with blanks.
Employer Contact Phone Number	15	249-263		Extension field on the Manage Tax File Data screen.	The contact telephone extension with numeric values only. Do not use any special characters. Example: 12345 Left justified and filled with blanks.
Employer Contact Fax Number	5	264-268		Fax field on the Manage Tax File Data screen.	The employer’s contact fax number with numeric values only (including area code). Do not use any special characters. Example: 1232345678 Otherwise, fill with blanks. For U.S. and U.S. territories only.
Employer Contact E-Mail/Internet	40	279-318		E-mail field on the Manage Tax File Data screen.	Enter the employer’s contact E-Mail/Internet address. This field may be upper and lower case. The contact’s E-Mail/Internet address. This field may be upper and lower case. The rules for entering a valid E-Mail address for SSA’s purposes are as follows: Must not be blank (This rule only applies to the RA Record Contact E-Mail/Internet field) Must contain only one @ symbol Must not contain consecutive periods to the left or right of the @ symbol Must not contain empty spaces to the left or right of the @ symbol Must not contain a period in the first or last position Must not contain a period immediately to the left or right of the @ symbol Must not contain an @ symbol in the first or last position Must contain a top-level domain approved by Internet Assigned Numbers Authority (IANA) (For a complete list of acceptable names, see Appendix I) Must not contain characters other than alphanumeric, hyphens or periods to the right of the @ symbol Must not contain hyphens immediately to the right of the @ symbol, or before or after a period Must contain either alphanumeric characters, or the following keyboard characters, to the left of the @ symbol: (~!#$%^&\*_+{}\\|?’-= / \`) The RA Record E-Mail is used to notify submitters of errors in the submission. Therefore, it is imperative that the submitter’s E-Mail address not be blank and be entered in the appropriate positions. Failure to include correct and complete submitter E-Mail information may, in some cases, delay the timely processing of your file.
Blank	194	319-512			Filled with blanks. Reserved for SSA use.

RW Record (Employer Wage Record)

Field Name	Length	Column #	Required	Costpoint Source	Notes
Record Identifier	2	1-2	Y		Constant - RW
Social Security Number (SSN)	9	3-11	Y	EMPL.ssn_id (no hyphens)	The employee's SSN as shown on the original/replacement SSN card issued by SSA. Only numeric characters. Omit hyphens. May not begin with 666 or 9. If no SSN is available, should be filled with zeros (0).
Employee First Name	15	12-26	Y	EMPL.first_name
Employee Middle Name or Initial	15	27-41		EMPL.mid_name	If applicable, the employee's middle name or initial as shown on the social security card, left-justified and filled with blanks. If no middle name is entered, this position should be filled with blanks.
Employee Last Name	20	42-61	Y	EMPL.last_name	The employee's last name as shown on the social security card, left-justified and filled with blanks.
Suffix	4	62-65		EMPL.name_sfx_cd	If applicable, the employee's alphabetic suffix. For example: SR, JR Left-justified and filled with blanks. Otherwise, filled with blanks.
Location Address	22	66-87		EMPL.line_2_adr and EMPL.line_3_adr	The employee's location address (Attention, Suite, Room Number, etc.), left-justified and filled with blanks.
Delivery Address	22	88-109		EMPL.line_1_adr	The employee's delivery address (Street or Post Office box), left-justified and filled with blanks.
City	22	110-131		EMPL.city_name
U.S. State Abbreviation	2	132-133		EMPL.mail_state_dc	The employee's alpha state postal abbreviation. For a foreign address, this should be filled with blanks.
U.S. Zip Code	5	134-138		The first five digits of EMPL.postal_cd	The company's zip code.
Zip Code Extension	4	139-142		EMPL.postal_cd	The submitter's four-digits extension of the zip code. If not applicable, filled with blanks.
Blank	5	143-147			Filled with blanks. Reserved for SSA use.
Foreign State/Province	23	148-170		EMPL.mail_state_dc	If applicable, this position is filled with the employee's foreign state/province, left-justified and filled with blanks. Otherwise, it should be filled with blanks.
Foreign Postal Code	15	171-185		EMPL.postal_cd	If applicable, this position is filled with the employee's foreign postal code, left-justified and filled with blanks. Otherwise, it should be filled with blanks.
Country Code	2	186-187		COUNTRY.mag_media_cd (where EMPL.country_cd = COUNTRY.country_cd)	If one of the following applies, this position is filled with blanks. One of the 50 states of the U.S.A. District of Columbia Military Post Office (MPO) American Samoa Guam Northern Mariana Island Puerto Rico Virgin Islands Otherwise, this position is filled with the applicable two digit country code.
Wages, Tips and Other Compensation	11	188-198		FED_W2_FILE.fed_wages_amt	This position is filled with the appropriate amount, no negative amounts. right-justified and zero filled. This does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees. This field is valid from 1978 through the current tax year.
Federal Income Tax Withheld	11	199-209		FED_W2_FILE.fed_wh_amt	This position is filled with the appropriate amount, no negative amounts. right-justified and zero filled. This does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees. This field is valid from 1978 through the current tax year.
Social Security Wages	11	210-220		FED_W2_FILE.ssn_wages_amt	This position should be zero filled if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MGQE) or X (Railroad). If the Employment Code is H (Household) and the tax year is 1995 or later, the sum of this field and the Social Security Tips field must be equal to or greater than the annual Household minimum for the tax year being reported. If this is not the case, fill with zeroes. The sum of this field and the Social Security Tips field should not exceed the annual maximum Social Security wage base for the tax year. Do not include negative amounts. The amount should be right-justified and zero filled. This field is valid from 1978 through the current tax year.
Social Security Tax Withheld	11	221-231		FED_W2_FILE.ssn_wages_amt	This position should be zero filled if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MGQE) or X (Railroad). If the Employment Code is not Q (MQGE) or X (Railroad) and the amount in this field is greater than zero, then the Social Security Wages field and/or the Social Security Tips field must be greater than zero. This amount should not exceed the maximum set by the SSA for the current tax filing year. This amount should not be a negative amount. The amount should be right-justified and zero filled. This field is valid from 1978 through the current tax year.
Medicare Wages & Tips	11	232-242		FED_W2_FILE.med_wages_amt	For years prior to tax year 1983, this position should be zero filled for all Employment Codes. This position should be zero filled if the Employment Code reported in position 219 of the preceding RE Employer Record is X (Railroad). If the Employment Code is H (Household) and the tax year is 1995 or later, this field must be equal to or greater than the annual Household minimum for the tax year being reported. Otherwise, it should be filled with zeros. For all other Employment Codes: For tax years 1983 – 1993, do not exceed the annual maximum Medicare wage base for the tax year. For tax years 1983 – 1990, if Social Security Wages and/or Social Security Tips are greater than zero, this amount must be equal to the sum of the Social Security Wages and Social Security Tips. For tax year 1991 and later, this amount must equal or exceed the sum of the Social Security Wages and Social Security Tips. No negative amounts. Right justify and zero fill. This field is valid from 1983 through the current tax year.
Medicare Tax Withheld	11	243-253		FED_W2_FILE.med_wh_amt	For tax years prior to 1983, this position should be zero filled for all Employment Codes. For tax year 1983 and later, this position should be zero filled if the Employment Code reported in position 219 of the preceding RE Employer Record is X (Railroad). For tax years 1991 – 1993, do not exceed the annual maximum Medicare wage base for the tax year, if the Employment Code is not X (Railroad). Effective January 1, 2013, an employer is required to withhold a 0.9% additional Medicare Tax on any Medicare Wages and Tips or Railroad Retirement Act (RRTA) compensation it pays to an employee in excess of $200,000 in a calendar year. Do not include negative amounts. Right justify and zero fill. This field is valid from 1983 through the current tax year.
Social Security Tips	11	254-264		FED_W2_FILE.ssn_tips_amt	Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MQGE) or X (Railroad). The sum of this field and Social Security Wages should not exceed the annual maximum Social Security wage base for the tax year being reported. If Employment Code is H (Household) and the tax year is 1995 or later, the sum of this field and the Social Security Wages field must be equal to or greater than the annual Household minimum for the tax year being reported. If the sum is otherwise, report zeros. This position should not include negative amounts. Right justify and zero fill. This field is valid from 1978 through the current tax year.
Blank	11	265-275			Filled with blanks. Reserved for SSA use.
Dependent Care Benefits	11	276-286		FED_W2_FILE.dep_care_amt	This position should not include negative amounts. The amount should be right-justified and zero filled. This field does not apply to employees of Puerto Rico, Virgin Islands, American Samoa, Guam, or Mariana Islands. This field is valid from 1990 through the current tax year.
Deferred Compensation Contributions to Section 401(k)	11	287-297		W-2 Box 12:Code D amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = D ) + 12: Code D xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like D %)	This position should not include negative amounts and should be right-justified and zero filled. This position should be filled with zeroes if code D is not entered in W-2 Box 12. This field does not apply to employees of Puerto Rico. This field is valid from 1987 through the current tax year.
Deferred Compensation Contributions to Section 403(b)		298-308		W-2 Box 12:Code E amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = E ) + 12: Code E xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like E %)	This position should not include negative amounts and should be right-justified and zero filled. This position should be filled with zeroes if code E is not entered in W-2 Box 12. This field does not apply to employees of Puerto Rico. This field is valid from 1987 through the current tax year.
Deferred Compensation Contributions to Section 408(k)(6)		309-319		W-2 Box 12:Code F amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = F ) + 12: Code F xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like F %)	This position should not include negative amounts and should be right-justified and zero filled. This position should be filled with zeroes if code F is not entered in W-2 Box 12. This field does not apply to employees of Puerto Rico. This field is valid from 1987 through the current tax year.
Deferred Compensation Contributions to Section 457(b)		320-330		W-2 Box 12:Code G amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = G ) + 12: Code G xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like G %)	This position should not include negative amounts and should be right-justified and zero filled. This position should be filled with zeroes if code G is not entered in W-2 Box 12. This field does not apply to employees of Puerto Rico. This field is valid from 1987 through the current tax year.
Deferred Compensation Contributions to Section 501(c)(18)(D)	11	331-341		W-2 Box 12:Code G amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = H) + 12: Code H xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like H%)	This position should not include negative amounts and should be right-justified and zero filled. This position should be filled with zeroes if code H is not entered in W-2 Box 12. This field does not apply to employees of Puerto Rico. This field is valid from 1987 through the current tax year.
Blank	11	342-352			Filled with blanks. Reserved for SSA use.
Non-qualified Plan Section 457 Distributions or Contributions	11	353-363		Zeroes	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico. This field is valid from 1990 through the current tax year.
Employer Contributions to a Health Savings Account	11	364-374		BOX_12_W2_FILE.box_12_amt (Where box_12_cd = W)	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 2004 through the current tax year.
Non-qualified Plan Not Section 457 Distributions or Contributions	11	375-385		FED_W2_FILE.nonqual_plan_amt	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico. This field is valid from 1990 through the current tax year.
Nontaxable Combat Pay	11	386-396		BOX_12_W2_FILE.box_12_amt (where box_12_cd = Q)	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 2005 through the current tax year.
Blank	22	397-407			Filled with blanks. Reserved for SSA use.
Employer Cost of Premiums for Group Term Life Insurance Over $50,000	11	408-418		BOX_12_W2_FILE.box_12_amt (Where box_12_cd = C)	This position should not include negative amounts. This field does not apply to employees of Puerto Rico. Right justify and zero fill. This field is valid from 1978 through the current tax year.
Income from the Exercise of Nonstatutory Stock Options	11	419-429		BOX_12_W2_FILE.box_12_amt (Where box_12_cd = V)	This position should not include negative amounts. This field does not apply to employees of Puerto Rico. Right justify and zero fill. This field is valid from 2001 through the current tax year.
Deferrals Under a Section 409A Non-qualified Deferred Compensation Plan	11	430-440		W-2 Box 12:Code Y amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = Y) + 12: Code Y xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like Y%)	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 2005 through the current tax year. In the following cases this position should be filled with zeroes: The employee does not have a Code Y or Code Y xx amount. The employee/payroll year's STATE_W2_FILE.state_cd = PR The employee/payroll year's STATE_W2_FILE.state_cd = MP
Designated Roth Contributions to a Section 401(k) Plan		441-451		W-2 Box 12:Code AA amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd = AA) + 12: Code AA xx amount (BOX_12_W2_FILE.box_12_amt where BOX_12_W2_FILE.box_12_cd like AA %)	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico. This field is valid from 2006 through the current tax year. In the following cases this position should be filled with zeroes: The employee does not have a Code AA or Code AA xx amount. The employee/payroll year's STATE_W2_FILE.state_cd = PR
Designated Roth Contributions under a Section 403(b) Salary Reduction Agreement	11	452-462			This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico. This field is valid from 2006 through the current tax year. In the following cases this position should be filled with zeroes: The employee does not have a Code BB or Code BB xx amount. The employee/payroll year's STATE_W2_FILE.state_cd = PR
Cost of Employer-Sponsored Health Coverage	11	463-473		BOX_12_W2_FILE Database Column: BOX_12_AMT (where BOX_12_CD = DD)	This position should not include negative amounts and should be right-justified and zero filled. This field does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 2011 through the current tax year.
Blank		474-485			Filled with blanks. Reserved for SSA use.
Statutory Employee Indicator	1	486		FED_W2_FILE.state_empl_fl	1: Statutory employee 0: Non-statutory employee
Blank	1	487			Filled with blanks. Reserved for SSA use.
Retirement Plan Indicator	1	488		FED_W2_FILE.pens_plan_fl	1: Retirement plan 0: No retirement plan
Third-Party Sick Pay Indicator	1	489		FED_W2_FILE_third_party_sck_fl	1: Sick pay indicator 0: No sick pay indicator
Blank	23	490-512			Filled with blanks. Reserved for SSA use.

RO Record (Employee Wage Record)

This record should only be included if at least one of the amount fields is greater than zero.

Field Name	Length	Column #	Costpoint Source	Notes
Record Identifier	2	1-2		Constant: RO
Blank	9	3-11		Filled with blanks. Reserved for SSA use.
Allocated Tips	11	12-22	FED_W2_FILE.alloc_tips_amt	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands. This field is valid from 1983 through the current tax year.
Uncollected Employee Tax on Tips	11	23-33	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = A) plus BOX_12_W2_FILE.box_12_amt (Where box_12_cd = B)	Uncollected Security tax and Uncollected Medicare tax amounts should be combined in this field. No negative amounts. Right-justified and zero filled. This field is valid from 1978 through the current tax year.
Medical Savings Account	11	34-44	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = R)	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 1997 through the current tax year.
Simple Retirement Account	11	45-55	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = S)	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico. This field is valid from 1997 through the current tax year.
Qualified Adoption Expenses	11	56-66	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = T)	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 1997 through the current tax year.
Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance over $50,000	11	67-77	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = M)	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico. This field is valid from 2001 through the current tax year.
Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000	11	78-88	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = N)	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico. This field is valid from 2001 through the current tax year.
Income Under a Nonqualified Deferred Compensation Plan That Fails to Satisfy Section 409A	11	89-99	BOX_12_W2_FILE.box_12_amt (Where box_12_cd = Z)	Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 2005 through the current tax year.
Blank	11	100-110		Filled with blanks. Reserved for SSA use.
Designated Roth Contributions Under a Governmental Section 457(b) Plan	11	111-121		Should not include negative amounts. Right-justified and zero filled. This does not apply to employees of Puerto Rico or Northern Mariana Islands. This field is valid from 2011 through the current tax year.
Blank	153	122-274		Filled with blanks. Reserved for SSA use.
Wages Subject to Puerto Rico Tax	11	275-285	STATE_W2_FILE.state_wages_amt where (STATE_W2_FILE.state_cd = PR)	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1978 through the current tax year.
Commissions Subject to Puerto Rico Tax	11	286-296	State wages, tips, etc. (Box 16) This field should be zero-filled.	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1978 through the current tax year.
Allowances Subject to Puerto Rico Tax	11	297-307	State wages, tips, etc. (Box 16) This field should be zero-filled.	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1998 through the current tax year.
Tips Subject to Puerto Rico Tax	11	308-318	State wages, tips, etc. (Box 16) This field should be zero-filled.	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1978 through the current tax year.
Total Wages, Commissions, Tips, and Allowances Subject to Puerto Rico Tax	11	319-329	STATE_W2_FILE.state_wages_amt where (STATE_W2_FILE.state_cd = PR)	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1978 through the current tax year.
Puerto Rico Tax Withheld	11	330-340	STATE_W2_FILE.state_wages_amt where (STATE_W2_FILE.state_cd = PR)	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1978 through the current tax year.
Retirement Fund Annual Contributions	11	341-351	BOX_12_W2_FILE.box_12_amt for Puerto Rico employees (Sum amounts where box_12_cd = D,D xx, E, E xx, F, F xx, G, G xx, H, H xx, S, S xx and there is a record in the employee's STATE_W2_FILE where the STATE_CD =PR) (where xx is a two-digit numeric value representing the year for which catch-up contributions were made)	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Puerto Rico. This field is valid from 1978 through the current tax year.
Blank	11	352-362		Filled. Reserved for SSA use.
Total Wages, Tips and Other Compensation Subject to Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax	11	363-373
Virgin Islands, or Guam or American Samoa, or Northern Mariana Islands Income Tax Withheld	11	374-384	STATE_W2_FILE.state_wh_amt (Where state_cd = VI, AS, GU or MP)	Should not include negative amounts. Right-justified and zero filled. This applies only to employees of Virgin Islands, American Samoa, Guam, or Northern Mariana Islands. This field is valid from 1978 through the current tax year.
Blank	128	385-512		Filled with blanks. Reserved for SSA use.

RT Record (Total Record)

Field Name	Length	Column #	Costpoint Source	Notes
Record Identifier	2	1-2		Constant: RT
Number of RW Records	7	3-9	Total number of RW records in the file	The total number of RW records reported since the last employer record (Code RE). Right-justified and zero filled.
Wages, Tips and Other Compensation	15	10-24	Total of all amounts in columns 188-198 from all RW records.	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1978 through the current tax year. Does not apply to employees of Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands.
Wages, Tips and Other Compensation	15	25-39	Total of all amounts in columns 199-209 from all RW records.	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1978 through the current tax year. Does not apply to employees of Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands.
Social Security Wages	15	40-54	Total of all amounts in columns 210-220 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1978 through the current tax year. Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MQGE) or X (Railroad).
Social Security Tax Withheld	15	55-69	Total of all amounts in columns 221-231 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1978 through the current tax year. Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MQGE) or X (Railroad).
Medicare Wages & Tips	15	70-84	Total of all amounts in columns 232-242 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. The amount in this field must be greater than or equal to the sum in the fields for Social Security Wages and Social Security Tips. This field is valid from 1983 through the current tax year. Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is X (Railroad).
85-99	15	85-99	Total of all amounts in columns 243-253 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1983 through the current tax year. Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is X (Railroad).
Social Security Tips	15	100-114	Total of all amounts in columns 254-264 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1978 through the current tax year. Zero fill if the Employment Code reported in position 219 of the preceding RE Employer Record is Q (MQGE) or X (Railroad).
Blank	15	115-129		Filled with blanks. Reserved for SSA use.
Dependent Care Benefits	15	130-144	Total of all amounts in columns 276-286 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1990 through the current tax year. Does not apply to employees of Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees.
Deferred Compensation Contributions to Section 401(k)	15	145-159	Total of all amounts in columns 287-298 from all RW records	Enter the total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justify and zero fill. This field is valid from 1987 through the current tax year. Does not apply to Puerto Rico employees.
Deferred Compensation Contributions to Section 403(b)	15	160-174	Total of all amounts in columns 299-308 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1987 through the current tax year. Does not apply to employees of Puerto Rico employees.
Deferred Compensation Contributions to Section 408(k)(6)	15	175-189	Total of all amounts in columns 309-319 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1987 through the current tax year. Does not apply to employees of Puerto Rico.
	15	190-204	Total of all amounts in columns 320-330 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1987 through the current tax year. Does not apply to employees of Puerto Rico.
	15	205-219	Total of all amounts in columns 331-341 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1987 through the current tax year. Does not apply to employees of Puerto Rico.
Blank	15	220-234		Filled with blanks. Reserved for SSA use.
Non-qualified Plan Section 457 Distributions or Contributions	15	235-249	Total of all amounts in columns 353-363 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1990 through the current tax year. Does not apply to employees of Puerto Rico.
Employer Contributions to a Health Savings Account	15	250-264	Total of all amounts in columns 364-374 from all RW records	The total for all Employee Records (Code RW) reported since the last Employer Record (Code RE). No negative amounts. Right justified and zero filled. This field is valid from 2004 through the current tax year. Does not apply to employees of Puerto Rico or Northern Mariana.
Non-qualified Plan Not Section 457 Distributions or Contributions	15	265-279	Total of all amounts in columns 375-385 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 1990 through the current tax year. Does not apply to employees of Puerto Rico.
Nontaxable Combat Pay	15	280-294	Total of all amounts in columns 386-396 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 2005 through the current tax year. Does not apply to employees of Puerto Rico or Northern Mariana Islands.
Nontaxable Combat Pay	15	295-309	Total of all amounts in columns 463-473 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 2011 through the current tax year. Does not apply to employees of Puerto Rico or Northern Mariana Islands.
Employer Cost of Premiums for Group Term Life Insurance Over $50,000	15	310-324	Total of all amounts in columns 408-418 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justify and zero fill. This field is valid from 1978 through the current tax year. Does not apply to Puerto Rico employees.
Income Tax Withheld by Third-Party Payer	15	325-339	Zeroes	The total Federal Income Tax Withheld by third-parties (generally, insurance companies) from sick or disability payments made to your employees. Right-justified and zero filled. This field is valid from 1994 through the current tax year. Does not apply to employees of Puerto Rico.
Income from the Exercise of Nonstatutory Stock Options	15	340-354	Total of all amounts in columns 419-429 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 2001 through the current tax year. Does not apply to employees of Puerto Rico.
Deferrals Under a Section 409A Non-qualified Deferred Compensation Plan	15	355-369	Total of all amounts in columns 430-440 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 2005 through the current tax year. Does not apply to employees of Puerto Rico or Northern Mariana islands.
Designated Roth Contributions to a Section 401(k) Plan	15	370-384	Total of all amounts in columns 441-451 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 2006 through the current tax year. Does not apply to employees of Puerto Rico.
Designated Roth Contributions under a Section 403(b) Salary Reduction Agreement	15	385-399	Total of all amounts in columns 452-462 from all RW records	The total for all employee records (Code RW) reported since the last employer record (Code RE). Right-justified and zero filled. This field is valid from 2006 through the current tax year. Does not apply to employees of Puerto Rico.
Blank	158	359-512		Filled with blanks. Reserved for SSA use.

RU Record (Total Record)

Field Name	Length	Column #	Costpoint Source	Notes
Record Identifier	2	1-2		Constant: RU
Number of RO Records	7	3-9	Total number of RO records in the file.	The total number of RO records reported since the last employer record (Code RE). Right-justified and zero filled.
Allocated Tips	15	10-24	Total of all amounts in columns 12-22 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Uncollected Employee Tax on Tips	15	25-39	Total of all amounts in columns 23-33 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Medical Savings Account	15	40-54	Total of all amounts in columns 34--44 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Simple Retirement Account	15	55-69	Total of all amounts in columns 45-55 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Qualified Adoption Expenses	15	70-84		The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance Over $50,000	15	85-99		The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000	15	100-114	Total of all amounts in columns 78-88 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Income Under Section 409A on a Non-qualified Deferred Compensation Plan	15	115-129	Total of all amounts in columns 89-99 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Blank	15	130-144		Filled with blanks. Reserved for SSA use.
Designated Roth Contributions Under a Governmental Section 457(b) Plan	15	145-159	Total of all amounts in columns 111-121 from all RO records in the file	No negative amounts. Right justified and zero filled. Does not apply to employees of Puerto Rico or Northern Mariana Islands.
Blank	15	160-354		Filled with blanks. Reserved for SSA use.
Wages Subject to Puerto Rico Tax	15	355-369	Total of all amounts in columns 275-285 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Wages Subject to Puerto Rico Tax	15	370-384	Total of locations 286-296 from all RO records in the file.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Allowance Subject to Puerto Rico Tax	15	385-399	Total of locations 297-307 from all RO records in the file.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Tips Subject to Puerto Rico Tax	15	400-414	Total of locations 308-318 from all RO records in the file	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Total Wages, Commissions, Tips, and Allowances Subject to Puerto Rico Tax	15	415-429	Total of all amounts in columns 319-329 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Puerto Rico Tax Withheld	15	430-444	Total of all amounts in columns 330-340 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Retirement Fund Annual Contributions	15	445-459	Total of all amounts in locations 341-351 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Total Wages, Tips and Other Compensation Subject to Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax	15	460-474	Total of all amounts in columns 363-373 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Virgin Islands, or Guam or American Samoa, or Northern Mariana Islands Income Tax Withheld	15	475-489	Total of all amounts in columns 374-384 from all RO records.	The total for all employee records (Code RO) reported since the last employer record (Code RE). Right-justified and zero filled.
Blank	23	490-512		Filled with blanks. Reserved for SSA use.

RF Record (Final Record)

Field Name	Length	Column #	Costpoint Source	Notes
Record Identifier	2	1-2		Constant: RF
Blank	5	3-7		Filled with blanks. Reserved for SSA use.
Number of RW Records	9	8-16	Total number of RW records in the file.	The total number of Code RW records reported on the entire file. Right-justified and zero filled.
Blank	496	17-512		Filled with blanks. Reserved for SSA use.

Parent Topic:

Create Federal W-2 File