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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
  • Virgin Islands

    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 # Required 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 # Required 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 # Required 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 # Required 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.