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MAGNETIC MEDIA REPORTING
OF FORMS W-2VI
FOR VIRGIN ISLANDS SITED EMPLOYEES
THIS IS THE LAST YEAR FOR THIS PUBLICATION
Social Security Administration
Office of Systems Requirements
SSA Pub. No. 42-007VI
August 2000
(TIB-6)
TAX YEAR 2000
CHANGES FOR TAX YEAR 2000
o New maximum Social Security Wage Base for Tax Year 2000 of
$76,200.
o Some editorial changes for clarification of information.
NOTE: There are NO Record Format changes.
REMINDERS FOR TAX YEAR 2000
o SSA does not accept 5 1/4" or 8" diskettes, CDROM, DLX
Cartridges or 4490 cartridges.
o SSA does not accept compressed files on diskettes,
magnetic tapes or cartridges.
o Do Not create a file that contains any data recorded after
the CODE F record.
o Below are the mailing addresses for magnetic media:
TAPE/CARTRIDGE VIA U.S. POST OFFICE
SOCIAL SECURITY ADMINISTRATION
AWR MAGNETIC MEDIA PROCESSING
5-F-17, NB, METRO WEST
PO BOX 33009
BALTIMORE MD 21290-3009
DISKETTE VIA U.S. POST OFFICE
SOCIAL SECURITY ADMINISTRATION
AWR MAGNETIC MEDIA PROCESSING
5-F-17, NB, METRO WEST
PO BOX 33014
BALTIMORE MD 21290-3014
TAPE/CARTRIDGE/DISKETTE VIA OTHER CARRIER
SOCIAL SECURITY ADMINISTRATION
AWR MAGNETIC MEDIA PROCESSING
5-F-17, NB, METRO WEST
300 N GREENE STREET
BALTIMORE MD 21290-0300
FUTURE PLANNED CHANGES
SSA has developed new Magnetic Media Reporting and Electronic
Filing specifications (MMREF-1) for submitters who file wage
reports to SSA using magnetic tape, cartridge, diskette or
electronic filing. The MMREF-1 will replace existing Technical
Information Bulletins (TIB) 4, 5, 6 and 7. The MMREF-1 consists
of a single record format to be used to report either domestic or
territorial reports using magnetic media or electronic filing.
FOR TY 2001 REPORTING (CALENDAR YEAR 2002) ALL MAGNETIC
MEDIA/ELECTRONIC SUBMITTERS WILL BE REQUIRED TO USE THE MMREF-1
FORMAT.
SSA has also developed new Magnetic Media Reporting and
Electronic filing specifications (MMREF-2) for submitting W-2c
Information (Correction of Annual W-2 Copy A Information) to SSA
using magnetic tape, cartridge or diskette. The MMREF-2 will
replace the existing W-2c Magnetic Media Reporting
specifications. The MMREF-2 consists of a single record format
to be used to correct either domestic or territorial reports
using magnetic media.
Anyone using the MMREF-1 specifications will use the MMREF-2
specifications for making corrections using magnetic media.
Following are highlights on the MMREF-1 and MMREF-2 formats and
the new records in the MMREF-1 and MMREF-2 formats.
HIGHLIGHTS OF MAGNETIC MEDIA REPORTING AND ELECTRONIC FILING -1
(MMREF-1)
(As Compared to the Technical Instructions Bulletins 4, 5, 6 and
7)
O ONE RECORD LENGTH
O FIELDS CURRENTLY NOT USED ARE DELETED FROM THE RECORDS
O FIELDS ADDED TO INCLUDE INFORMATION FROM THE 6559 FORM
O FIELDS ADDED TO INCLUDE CONTROL INFORMATION CURRENTLY
MANUALLY ENTERED BY SSA
O FIELDS ADDED TO INCLUDE FIELDS CAPTURED ON A PAPER W-2
AND NOT CURRENTLY CAPTURED ON A MAGNETIC W-2
O SPECIFIC FIELDS FOR THE TIBS 5, 6, AND 7 INCORPORATED
INTO THE MMREF-1
O OPTIONAL RO AND RU RECORDS DEVELOPED
O NO INTERMEDIATE TOTAL RECORD
O ALL EMPLOYEE WAGE FIELDS CHANGED TO 11 POSITIONS
O ALL TOTAL WAGE FIELDS CHANGED TO 15 POSITIONS
O ROOM FOR ADDITIONAL FIELDS TO BE ADDED
MMREF-1 RECORDS
(512 CHARACTERS PER RECORD)
RECORD TITLE RECORD IDENTIFIER
SUBMITTER CODE RA
EMPLOYER CODE RE
EMPLOYEE WAGE CODE RW
(OPTIONAL) CODE RO
STATE (OPTIONAL) CODE RS
TOTAL CODE RT
(OPTIONAL) CODE RU
FINAL CODE RF
(MMREF-2) W-2c REWRITE HIGHLIGHTS
O ONE RECORD LENGTH
O FIELDS CURRENTLY NOT USED ARE DELETED FROM THE RECORDS
O FIELDS ADDED TO INCLUDE INFORMATION FROM THE 6559 FORM
O FIELDS ADDED TO INCLUDE CONTROL INFORMATION CURRENTLY
MANUALLY ENTERED BY SSA
O DESIGNED FOR CORRECTIONS OF TIB 4 OR MMREF-1 SUBMITTED
INFORMATION
O CORRECTIONS FOR TERRITORIES INCLUDED
O OPTIONAL RCO AND RCU RECORDS DEVELOPED
O NO "DIFFERENCE" OR "NEGATIVE INDICATOR" FIELDS NEEDED
O ALL EMPLOYEE WAGE FIELDS CHANGED TO 11 POSITIONS
O ALL TOTAL WAGE FIELDS CHANGED TO 15 POSITIONS
O ROOM FOR ADDITIONAL FIELDS TO BE ADDED
MMREF-2 RECORDS
(1024 CHARACTERS PER RECORD)
RECORD TITLE RECORD IDENTIFIER
SUBMITTER CODE RCA
EMPLOYER CODE RCE
EMPLOYEE WAGE CODE RCW
(OPTIONAL) CODE RCO
STATE (OPTIONAL) CODE RCS
TOTAL CODE RCT
(OPTIONAL) CODE RCU
FINAL CODE RCF
TABLE OF CONTENTS
I. MAGNETIC MEDIA ANNUAL WAGE REPORTING
REQUIREMENTS AND PROCEDURES
Magnetic Media Reporting Requirements
Filing Deadline
Extension of Filing Deadline and Waiver of Magnetic Media
Reporting Requirement
Penalties for Late Filing
Processing Schedule and Employer Retention Responsibilities
Test Files
Corrections
Transmittal Forms
Form 6559, Transmitter Report and Summary of Magnetic
Media
Form 6559-A, Continuation Sheet for Form 6559,
Transmitter Report and Summary of Magnetic Media
Use of Agent
Terminating Business
Multiple Employer/Multiple Report Files
Filing Methods
Tape/Cartridge via U. S. Post Office
Diskette via U. S. Post Office
Tape/Cartridge/Diskette via Other Carrier
Use of Paper Forms
Requests for Mailing of the TIB-6
Using the Internet to Obtain the TIB-6 Specifications
II. DATA RECORD DESCRIPTIONS
Transmitter Record
Basic Information Record
Employer Record
Employer Record Reporting of Medicare Qualified
Government Employment (MQGE)
Employee Wage Record
Money Amounts
Deceased Worker's Wages
Name Formats on the CODE W Record
Death Indicator
Reporting MQGE Data
Intermediate Total Record
Total Record
Final Record
III. DISKETTE TECHNICAL REQUIREMENTS FOR W-2VI COPY A
General Requirements
Multiple-Volume Diskette Files
Requirements for Diskettes
IV. DISKETTE SPECIFICATIONS FOR W-2VI COPY A
Diskette Data Records - General Requirements
Alpha/Numeric Fields
State Abbreviations
Foreign Addresses
Money Fields
Code 1A - Transmitter Record
Code 2A - Transmitter Record
Code 1B - Basic Information Record
Code 2B - Basic Information Record
Code 1E - Employer Record
Code 2E - Employer Record
Code 1W - Employee Wage Record
Code 2W - Employee Wage Record
Code 1I - Intermediate Total Record
Code 2I - Intermediate Total Record
Code 1T - Total Record
Code 2T - Total Record
Code 1F - Final Record
V. MAGNETIC TAPE TECHNICAL REQUIREMENTS FOR W-2VI COPY A
Basic Requirements
Tape Density
Internal Labels
Tapemarks
Character Sets
Logical Record Length
Physical Records
Blocking Factor
External Labels
VI. MAGNETIC TAPE SPECIFICATIONS FOR W-2VI COPY A
Magnetic Tape Data Records - General Requirements
Alpha/Numeric Fields
State Abbreviations
Foreign Addresses
Money Fields
Code A - Transmitter Record
Code B - Basic Information Record
Code E - Employer Record
Code W - Employee Wage Record
Code I - Intermediate Total Record
Code T - Total Record
Code F - Final Record
APPENDIX A: SSA MAGNETIC MEDIA CONTACT
APPENDIX B: POSTAL ABBREVIATIONS
APPENDIX C: EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC
MEDIA W-2VI COPY A REPORTS
APPENDIX D: PROGRAMMER'S CHECKLIST
APPENDIX E: CHECKLIST FOR MAILING W-2VI MAGNETIC MEDIA
APPENDIX F: ACCEPTABLE CHARACTER SETS
APPENDIX G: GLOSSARY
APPENDIX H: TRANSMITTAL FORMS AND LABELS FOR MAGNETIC MEDIA
ANNUAL WAGE REPORTS
Packaging Magnetic Tapes and Diskettes for Mailing
Form 6559
Form 6559-A
Instructions for Completion of Label
I. MAGNETIC MEDIA ANNUAL WAGE REPORTING REQUIREMENTS AND
PROCEDURES
This booklet contains the specifications and instructions for
reporting form W-2VI Copy A information to the Social Security
Administration (SSA) on magnetic media. The requirements shown
in this booklet apply to all Virgin Islands sited employees. To
report wages for years prior to 1998, consult your Wage Reporting
Specialist.
Social Security Administration
Wage Reporting Specialist
Federal Office Bldg. - Suite 751
San Juan, Puerto Rico 00918
Telephone: (787) 766-5574
FAX : (787) 766-5913
SSA accepts form W-2VI Copy A reports on 1/2" magnetic tape,
3480/3480E and 3490/3490E cartridges, and 3 1/2" diskettes. For
purposes of this publication, the terms TAPE and 3480/3480E or
3490/3490E CARTRIDGE are used interchangeably unless otherwise
indicated. THERE IS ONE FORMAT FOR DISKETTE REPORTING AND ONE
FORMAT FOR TAPE/CARTRIDGE REPORTING. See Section IV. for the
format for W-2VI diskette reporting. See Section VI. for the
format for W-2VI magnetic tape or 3480/3480E or 3490/3490E
cartridge reporting.
Magnetic Media Reporting Requirements
The requirements shown in this booklet apply to employers with
Virgin Islands sited employees (except Federal Government
employers whose employees are subject to IRS and other stateside
tax rules) filing annual W-2VI Copy A reports with SSA.
Instructions for domestic employers in the United States
(stateside employees) are in separate booklets.
Since Tax Year 1996, employers with 250, or more W-2VI forms must
file those forms on magnetic media. An employer may be penalized
by IRS for non-compliance. Filing fewer than 250 W-2I forms via
magnetic media is optional.
For W-2VI Copy A reporting, IRS regards each Employer
Identification Number (EIN) as a separate employer.
Only submit one magnetic media report for an employer for the tax
year being reported - DO NOT submit duplicates. However, if your
company has multiple locations or payroll systems doing payroll
using the same EIN, you may submit more than one report with the
same EIN. SSA prefers, but does not require a combined report
for each EIN.
SSA has no application or authorization procedure and does not
assign transmitter control codes for W-2VI Copy A magnetic
media filing.
Direct questions about taxation, penalties and recordkeeping
requirements to the Internal Revenue Service (IRS) Taxpayer
Service Office: outside of the San Juan area (1-800-829-1040);
local calls (766-5040).
Contact the SSA Wage Reporting Specialist in San Juan, PR with
questions about the technical requirements for W-2VI magnetic
media reporting.
Filing Deadline
W-2VI Copy A files should be submitted to SSA by the last day of
February. If this day falls on a holiday or weekend, the filing
deadline is the next business day.
NOTE: THE FILING DEADLINE DATE FOR TAX YEAR 2000 FILES IS
FEBRUARY 28, 2001.
This deadline will be strictly enforced.
Extension of Filing Deadline and Waiver of Magnetic Media
Reporting Requirement
IRS, not SSA, has the responsibility for granting filing deadline
extensions and for waiving the magnetic media reporting
requirement. IRS may waive the magnetic media reporting
requirement for an employer if hardship is shown by the employer
in a request for waiver. To apply for a waiver an employer must
complete and submit a waiver request (Form 8508). To apply for
an extension, an employer must complete and submit an extension
request (Form 8809) to IRS. These forms can be obtained by
contacting IRS at 1-800-829-3676.
IRS requires that waivers be filed at least 45 days before the
due date of your W-2VI report. Extension requests must be filed
by the due date of your W-2VI report. Send requests for
extension of the filing deadline and for waiver of the magnetic
media reporting requirement to:
Internal Revenue Service
Martinsburg Computing Center
230 Murall Drive
Kearneysville WV 25430
Telephone: (304) 263-8700
(not toll free)
FAX : (304) 264-5602
Penalties for Late Filing
The law requires IRS to consider the imposition of penalties for
the late filing of magnetic media reports of form W-2VI Copy A
information based on a multi-tier system.
If SSA is unable to process a file, the file will be returned to
the transmitter along with an explanation of the problems that
were encountered. If SSA returns a timely filed magnetic media
report as unprocessable, IRS rules provide that the filer will be
allowed 45 days to correct and return the report to SSA.
Processing Schedule and Employer Retention Responsibilities
Generally, a properly prepared magnetic media file will be
processed within 120 days after receipt by SSA. Files having
improper format or other technical problems will be delayed. If
SSA is unable to process a file, the file will be returned to the
transmitter along with an explanation of the problems that were
encountered.
NOTE: FOR MAGNETIC MEDIA, SSA WILL NOT PROVIDE NOTIFICATION WHEN
REPORTS ARE PROCESSED; SSA WILL NOT RETURN COMPLETED
MAGNETIC MEDIA REPORTS.
SSA recommends that transmitters retain a backup copy of their
magnetic media file for four years. IRS requires employers to
retain a copy of their W-2VI Copy A data, or to be able to
reconstruct the data for at least four (4) years after the due
date of the report.
Test Files
SSA does not accept or process test files. If received, they
will be returned to the sender.
Corrections
Magnetic media are NOT used in the Virgin Islands when submitting
corrections. To file corrections, use IRS form W-2c with
covering form W-3c.
Using the U. S. Post Office, send the W-2c with covering form
W-3c to:
Social Security Administration
Data Operations Center
PO Box 3333
Wilkes-Barre PA 18767-3333
Using other carrier send the W-2c with covering form W-3c to:
Social Security Administration
Data Operations Center
Attention: W-2c Process
1150 E Mountain Drive
Wilkes-Barre PA 18702-7997
For further assistance, contact the SSA Wage Reporting Specialist
in San Juan, PR (Appendix A).
Transmittal Forms
The proper paper transmittal forms must accompany a magnetic
media file. The transmittal forms needed for magnetic media
filing of W-2VI Copy A information are provided in Appendix I.
These forms may be photocopied or computer-generated, provided
the affidavit and signature are included on the form 6559.
Complete the forms and submit them with a magnetic media file
according to the instructions in Appendix H and on form 6559.
Place a check in the "Other" box at the top of the form 6559.
Box 1 and Box 2 must agree with the information in the Code A and
B records. Box 11 must agree with the information from the Code
E and T records. Print or type all information on the forms
except the signature.
1. Form 6559, Transmitter Report and Summary of Magnetic
Media: Use form 6559 to identify the transmitter of a
magnetic media file. Be sure to provide the
transmitter's EIN and the name and telephone number of a
contact person. Also use form 6559 to summarize the
W-2VI information for the first two employers on the
file. THIS FORM MUST ACCOMPANY EVERY MAGNETIC MEDIA FILE
THAT IS SENT TO SSA.
Form 6559 contains an affidavit about the accuracy of the
data on the magnetic media file. The transmitter of the
file must sign and date the affidavit. If the
transmitter is an authorized agent (e.g., a service
bureau), the agent may sign form 6559 on behalf of all
employers on the magnetic media file if the following
three conditions are met:
(a) The agent has the authority to sign the affidavit
on form 6559 under an administrative agreement
(oral, written or implied) that is valid under
State law; AND
(b) The agent has the responsibility, conferred by the
employer (oral, written or implied), to request the
taxpayer identifying number of employees who are
reported on the magnetic media file; AND
(c) The agent signs the affidavit and adds the caption:
"REPORTING AGENT."
2. Form 6559-A, Continuation Sheet for Form 6559,
Transmitter Report and Summary of Magnetic Media: If a
magnetic media file contains only 1 or 2 employers, this
form is not needed because there are two summary blocks
on the form 6559. If a file contains more than two
employers, use form 6559-A to summarize the remaining
employers. List the employers in the same order as they
are reported on the file. Be sure to include the
transmitter's EIN in the space provided. A facsimile
form 6559-A is acceptable.
Use of Agent
Employers reported by agents are responsible for the accuracy and
timeliness of their own W-2VI Copy A reports. If an agent fails
to meet the magnetic media filing requirements, the employers
reported by the agent are liable for any IRS penalties.
Terminating Business
If you terminate your business, IRS regulations require you to
file W-2VIs with SSA within one month after your final form 941SS
return is due to IRS. W-2VI copies to employees must be issued
by the due date of the final Form 941SS.
However, if any of your employees are immediately employed by a
successor employer, see Rev. Proc. 96-60, 1996-2 C C. B. 399.
Also see Rev. Proc. 96-57, 1996-2 C. B. 389, for information on
automatic extensions for furnishing Forms W-2 to employees and
filing Forms W-2 with SSA. For special instructions on filing
magnetic media W-2VI reports for 2000, contact your Wage
Reporting Specialist (Appendix A).
Only IRS can extend (or waive) the requirement to file Form
W-2VIs within one month of the filing of the final 941. Contact
IRS at 304-263-8700 for additional information.
Multiple Employer/Multiple Report Files
SSA urges transmitters of W-2VI information to minimize the
number of diskettes and the number of files they submit when
reporting data for multiple employers or for multiple work sites
of a single employer.
See Appendix C for examples of how information from multiple
employers or multiple work sites can be placed on a single
diskette or on one file.
Filing Methods
TAPE/CARTRIDGE VIA U. S. POST OFFICE
If you are submitting W-2VI Copy A files on tape or cartridge via
the United States Post Office, send the tapes or cartridges
with the properly completed forms 6559/6559-A to:
Social Security Administration
AWR Magnetic Media Processing
5-F-17, NB, Metro West
P.O. Box 33009
Baltimore, MD 21290-3009
DISKETTE VIA U. S. POST OFFICE
If you are submitting W-2VI Copy A files on diskette via the U.S.
Post Office, send the diskettes with the properly completed
forms 6559/6559-A to:
Social Security Administration
AWR Magnetic Media Processing
5-F-17, NB, Metro West
P.O. Box 33014
Baltimore, MD 21290-3014
If your W-2VI files are sent via the U.S. Post Office, we suggest
you request a Return Receipt.
TAPE/CARTRIDGE/DISKETTE VIA OTHER CARRIER
If you are submitting W-2VI Copy A files on tape, cartridge or
diskette via a carrier other than the U.S. Post Office, send
them with the properly completed forms 6559/6559-A to:
Social Security Administration
AWR Magnetic Media Processing
5-F-17, NB, Metro West
300 N. Greene Street
Baltimore, MD 21290-0300
NOTE: Use the following as the contact telephone number for
the carrier: (410) 966-9125
DO NOT SEND PAPER W-2VIs, W-3SS, W-2c's, OR W-3c's WITH A
MAGNETIC MEDIA FILE.
NOTE: Organizations that prepare a magnetic media report for a
client to submit to the SSA should make sure that the
client has the necessary forms 6559/6559-A, external
labels and the correct mailing address for their media.
Use of Paper Forms
Employers whose wage and tax data will be submitted on magnetic
media must not send the same data to SSA on paper forms W-2VI.
Agents reporting wage and tax data on magnetic media for one or
more employers should advise those employers not to submit
duplicate paper W-2VI Copy A reports to SSA.
Paper forms W-2VI and W-3SS that are used to submit data not
included in a magnetic media file, should be sent to:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001
(Certified Mail use 18769-0002)
Using other carrier send the W-2c with covering form W-3c to:
Social Security Administration
Data Operations Center
Attention: W-2 Process
1150 E Mountain Drive
Wilkes-Barre PA 18702-7997
Requests for paper forms should be made to IRS at 1-800-829-3676.
Requests for Mailing of the TIB-6
If you do not file a W-2VI magnetic media report but are
interested in receiving the reporting specifications, you may
request a copy by calling the SSA Wage Reporting Specialist
(Appendix A).
Using the Internet to Obtain the TIB-6 Specifications
The specifications are available on the internet
http://www.ssa.gov/employer_info
II. DATA RECORD DESCRIPTIONS
The following is a description of the data records that are used
to create magnetic media W-2VI Copy A reports. Use the
information provided below as well as the list of technical
requirements and specifications in the other sections of this
manual to prepare W-2VI Copy A reports via magnetic media. See
Appendix C for examples of proper record sequence.
TRANSMITTER RECORD:
CODE A (TAPE/CARTRIDGE)
CODES 1A & 2A (DISKETTE)
The Code A record (= a set of Code 1A/2A records on diskette)
identifies the organization submitting the file.
The CODE A record must be the first data record on each file.
BASIC INFORMATION RECORD:
CODE B (TAPE/CARTRIDGE)
CODES 1B & 2B (DISKETTE)
The CODE B record (= a set of CODE 1B/2B records on diskette)
identifies the type of equipment used to generate the file.
The CODE B record must be the second data record on each file.
The CODE B record should contain the address where the file can
be returned if SSA is unable to process it. SSA also uses the
address information in this record to send annual filing
instructions.
Address entries should be specific enough to ensure proper
delivery and must be made precisely according to the
specifications.
EMPLOYER RECORD:
CODE E (TAPE/CARTRIDGE)
CODES 1E & 2E (DISKETTE)
The CODE E record (= a set of CODE 1E/2E records on diskette)
identifies an employer whose employee wage and tax information is
being reported. Generate a new CODE E record each time it is
necessary to change the information in any field on this record.
DO NOT create a CODE E record for an employer that does not have
at least one employee (CODE W record) with monies to report.
If a submission containing multiple employer reports (more than
one CODE E record on a submission) is returned for correction,
make the necessary correction(s) and return the entire submission
to SSA.
EMPLOYER RECORD REPORTING OF MEDICARE QUALIFIED GOVERNMENT
EMPLOYMENT (MQGE)
The term "MQGE" refers to a special type of employment for
some government employees in which wages and tips are subject
to withholding only for Medicare. Use the code "Q" in the
Type of Employment (TOE) field of the CODE E record to
identify MQGE; the TOE of "Q" is only appropriate for
government employers, it should never be used by employers in
the private sector. A CODE E record with a "Q" Type of
Employment should only be followed by CODE W records
containing MQGE-related wage and tax data.
DO NOT group MQGE CODE W records and non-MQGE CODE W records
together after a single CODE E record.
See the Employee Wage Record (CODE W) description for more
information about reporting MQGE data.
EMPLOYEE WAGE RECORD:
CODE W (TAPE/CARTRIDGE)
CODES 1W & 2W (DISKETTE)
The CODE W record (= a set of CODE 1W/2W records on diskette) is
used to report wage and tax data for an employee. Following
each CODE E record, group together all the CODE W records for the
employer identified in that CODE E record. The CODE W records
for an employer may appear in any desired sequence, e.g.,
alphabetic or numeric by social security number.
Multiple CODE W records must be created when an employee's
Medicare Wages (MW) and/or Wages, Tips and Other Compensation
(WTOC) exceeds the nine positions available or Medicare Tax (MT)
exceeds the seven positions available. The total of the multiple
records must equal the total Medicare Wages, Medicare Tax and/or
the total WTOC paid to the employee.
NOTE: Do not split a CODE W record exactly in half. SSA posting
software offsets exactlyduplicated CODE W record data. Do
not repeat data from other money fields of the first CODE
W record when completing the second CODE W record.
Example 1:
An employee's wages are as follows:
WTOC $12,000,000.00
Federal Tax (FT) $ 1,200,000.00
Social Security Wages (SSW) $ 72,600.00 (SSW maximum)
Social Security Tax (SSTX) $ 4501.40
MW $12,000.000.00
Medicare Tax (MT) $ 174,000.00
Submit as follows:
1st Code W (1W/2W/3W)
WTOC 999999999 FT 120000000
SSW 7260000 SSTX 450140
MW 999999999 MT 9999999
2nd Code W (1W/2W/3W)
WTOC 200000001 FT 000000000
SSW 0000000 SSTX 000000
MW 200000001 MT 7400001
Example 2:
An employee's wages are as follows:
WTOC $21,000,000.00
Federal Tax (FT) $ 2,100,000.00
Social Security Wages (SSW) $ 72,600.00 (SSW maximum)
Social Security Tax (SSTX) $ 4501.40
MW $21,000.000.00
Medicare Tax (MT) $ 304,500.00
Submit as follows:
1st Code W (1W/2W/3W)
WTOC 999999999 FT 210000000
SSW 7260000 SSTX 450140
MW 999999999 MT 9999999
2nd Code W (1W/2W/3W)
WTOC 999999998 FT 000000000
SSW 0000000 SSTX 000000
MW 999999998 MT 9999998
3rd Code W (1W/2W/3W)
WTOC 100000003 FT 000000000
SSW 0000000 SSTX 000000
MW 100000003 MT 9999997
4th Code W (1W/2W/3W)
WTOC 000000000 FT 000000000
SSW 0000000 SSTX 000000
MW 000000000 MT 0450006
Money Amounts
All money fields are strictly numeric. They must include both
dollars and cents with the decimal point assumed (i.e., based on
the position they appear in). Do not round to the nearest
dollar (Example: $5,500.99 = 0550099). Do not use any
punctuation in any money field.
SIGNED AMOUNTS (HIGH ORDER SIGNED OR LOW ORDER SIGNED) ARE NOT
ALLOWED IN MONEY FIELDS.
ALL MONEY FIELDS MUST BE UNSIGNED, WITH THE DECIMAL POINT
ASSUMED, RIGHT JUSTIFIED AND ZERO FILLED TO THE LEFT.
ENTER ZEROS IN A MONEY FIELD THAT IS NOT APPLICABLE.
Deceased Worker's Wages
A deceased worker's wages paid to a beneficiary or estate in the
same calendar year of the worker's death are subject to Social
Security and Medicare taxes.
However, deceased worker's wages or other compensation paid to
the beneficiary or estate after the year of the worker's death
must be reported on Form 1099-MISC. These wages or other
compensation are exempt from Social Security and Medicare taxes.
If you made payment after the year of death, DO NOT report it on
the W-2 and DO NOT withhold Social Security and Medicare taxes.
Name Formats on the CODE W Record
The CODE W record name format must correspond with the Name Code
in the preceding CODE E record. In addition, the employee name
on the file must agree with the spelling of the name as shown on
the individual's social security card. Separate all segments of
the name, including each initial, preferably by blanks.
Parts of a compound surname must be connected by a hyphen. Do
not separate parts of a compound surname with a blank space or
join them into a single word. Single-letter prefixes (e.g., "O,"
"D,") must not be separated from the rest of the surname by a
blank, but should be connected by an apostrophe or joined to the
rest of the surname.
The following prefixes to surnames do NOT require a hyphen to
link them to a name. These are recognized as "Common Name
Prefixes" by SSA's software, that is, the program expects to find
a following name. Example: LE MAY. This list may be updated
occasionally so it should be reviewed yearly.
DA DE DI DO DU EL LA LE LF LI LO MC MT ST
BON DEL DER LAS LOS MAC MTE SAN STA STE VAN VER VON
DELA VANDE VONDE VONDER VANDER
Again, these do not require a hyphen, but if one is used it will
not hinder processing of the report nor of posting of individual
wages to individuals with these "common name prefixes."
NOTE: Compound surnames incorporating the above prefixes must
use a hyphen for all parts of the compound surname
(Example: SMITH-LE-MAY).
Contact the SSA Wage Reporting Specialist should you have any
questions.
Reports containing undivided names, e.g., JOHNRSMITH, will not be
processed.
Punctuation may be used when appropriate. Do not include any
titles in the name. Titles make it difficult for SSA to
determine an individual's name and may prevent SSA from
properly crediting earnings data.
NOTE: If it is impossible to remove a title, then you MUST
report the surname first (see the examples that follow).
"ONLY UPPER CASE LETTERS ARE ACCEPTABLE ON MAGNETIC MEDIA FILES."
SSA posting software will not recognize lower case letters in a
magnetic media report. If employee names in CODE W records are
reported with the first letter of each part of the name in upper
case and the rest of the name in lower case, it will either
prevent posting of wages to the worker's record or result in the
file being returned unprocessed.
Before sending magnetic media W-2VI reports to SSA, all tilde ¤
characters must be converted to the letter "n". SSA's computers
consider the tilde to be a special character and will convert it
to an ampersand, thereby preventing the posting of Social
Security wages to the worker's record.
Examples of acceptable name formats follow, with the
corresponding Name Code to be shown in the CODE E record.
FORMAT NAME CODE
F = FIRST NAME FIRST
HOWARD D. JONES F
H D JONES F
MARY O'CONNELL F
MARY MACCONNELL F
IRMA HERNANDEZ-BLANCO F
JORGE LUIS COLON-ROMERO F
J L COLON-ROMERO F
LEE CHAN CHU-SUNG F
MARIA RIVERA-DE-CRUZ F
V B GREAY-HARDING F
HOWARD D JONES DECD F
S = SURNAME FIRST
JONES H.D. JR S
JONES HOWARD D MD S
OCONNELL MARY S
MCCONNELL MARY S
JONES, J S
JONES, H.D. PHD S
HERNANDEZ-BLANCO, I S
COLON-ROMERO, J L S
HSU, RALPH KEIN-CHUNG S
DAVIS-DE-PAULO, CHERYL J. S
DELA CRUZ, MARY S
SMITH MARY DECEASED S
Death Indicator
To indicate a deceased employee, enter in the Employee Name field
the employee's name followed by at least one blank and any one of
the following: DECEASED, DECEDENT, DEC'D or DECD.
REPORTING MQGE DATA
For tax year 1991 or later, report MQGE wages and tips in the
Medicare Wages and Tips field and report MQGE tax withheld in
the Medicare Tax Withheld field. For tax year 1990 or
earlier, report MQGE wages in the Annual Social Security
Wages field; report MQGE tips in the Annual Social Security
Tips field and report MQGE tax withheld in the Social
Security Employee Tax Withheld field. Contact the SSA Wage
Reporting Specialist should you have any questions.
All CODE W records containing data solely from MQGE, i.e.,
containing no wages or tips subject to the full Social
Security Tax, should be grouped to follow a CODE E
record with a "Q" Type of Employment. All other CODE W
records should be grouped to follow a CODE E record with the
appropriate non-MQGE Type of Employment.
For employees with both MQGE monies and non-MQGE monies from
the same employer, prepare at least two CODE W records: one
for MQGE data and one for each type of non-MQGE data, with
each CODE W record following the appropriate CODE E record.
DO NOT COMBINE MQGE MONIES AND NON-MQGE MONIES ON THE SAME
EMPLOYEE RECORD FOR PERIODS PRIOR TO 1991.
INTERMEDIATE TOTAL RECORD:
CODE I (TAPE/CARTRIDGE)
CODES 1I & 2I (DISKETTE)
The CODE I record (= a set of Code 1I/2I records on diskette)
contains subtotals used in balancing money amounts reported by
employers. A CODE I record is required after every 41 CODE W
records for an employer (CODE E record). Each CODE I record
should contain only the totals for the preceding segment of 41
CODE W records.
DO NOT ACCUMULATE CODE I RECORD TOTALS.
A final CODE I record is required after the last segment of CODE
W records, even though this segment may contain fewer than 41
records. FOR AN EMPLOYER WITH FEWER THAN 41 CODE W RECORDS, A
CODE I RECORD IS NOT NECESSARY.
See the Employee Wage Record (CODE W) description for information
about reporting money amounts and the fields to use for MQGE
data.
TOTAL RECORD:
CODE T (TAPE/CARTRIDGE)
CODES 1T & 2T (DISKETTE)
The CODE T record (= a set of CODE 1T/2T records on diskette)
contains the totals for all CODE W records reported since the
last CODE E record. If a CODE T record is missing, the report
will be rejected and the file returned to the transmitter
unprocessed.
A CODE T record must be generated for each CODE E record.
See the Employee Wage Record (CODE W) description for information
about reporting money amounts and the fields to use for MQGE
data.
FINAL RECORD:
CODE F (TAPE/CARTRIDGE)
CODE 1F (DISKETTE)
The CODE F record (CODE 1F record on diskette) indicates the end
of the file and MUST be the last data record on each tape reel or
on each diskette file. The Code F record must appear only once
on each file, after the last CODE T record. SSA does not process
any data recorded after the CODE F record.
III. DISKETTE TECHNICAL REQUIREMENTS FOR W-2VI COPY A
General Requirements
SSA accepts W-2VI information recorded on 3 1/2" MS-DOS
compatible diskettes. Data must be recorded in the American
Standard Code for Information Interchange-1 (ASCII-1) character
set. See Appendix F.
All diskettes should be virus scanned before submission to SSA.
If SSA detects a virus, the diskette(s) may be returned
unprocessed.
SSA will NOT accept TIB-6 back-up files or compressed files.
All diskettes must contain the 8-character entry W2REPORT as the
file name. SSA will reject and return UNPROCESSED any diskette
not properly identified internally by W2REPORT.
A diskette must not contain any file or data set (e.g., library
files, proprietary software) other than W2REPORT. Do not include
an extension on the file name.
If a diskette was used previously for other data, reformat it
before using it for a W-2VI submittal. Do not make it a bootable
disk.
Data should be in UPPER CASE letters.
Each file must contain W-2VI information for a single tax year
only. A file containing multiple tax years will be rejected.
DO NOT combine territorial wage reports with domestic reports.
DO NOT submit multiple-territorial wage reports on the same file.
Multiple-Volume Diskette Files
A multiple-volume diskette file is a file for which the number of
data records exceeds the capacity of a single diskette, so the
data must be continued onto one or more subsequent diskettes,
i.e., volumes. A multiple-volume W-2VI diskette file properly
begins with a CODE 1A record on volume 1 and ends with a CODE 1F
record on the last volume.
Only volume 1 of a multiple-volume diskette file should begin
with a CODE 1A record. Each volume after volume 1 should begin
with the record which properly follows the last record on the
preceding volume. For example, if volume 1 ends with a CODE 1W
record, volume 2 begins with the related CODE 2W record.
The external diskette labels for a multiple-volume file MUST
indicate the proper sequence (e.g., VOL 2 of 3) for processing.
Failure to properly identify the sequence of each diskette in a
multiple-volume file may prevent SSA from processing the report.
Requirements for Diskettes
1. Operating System: SSA requires all 3«" diskettes to be
created using an MS-DOS "double density" or "high density"
operating system format.
SSA will reject and return unprocessed any diskettes that are
not MS-DOS compatible.
If you do not have an MS-DOS operating system, you may still
be able to create MS-DOS compatible diskette files.
Some operating systems, e.g., UNIX, XENIX and APPLE, may have
a DOS shell that can be used to create these files. For
UNIX/XENIX based systems use DOSCP command to create an
MS-DOS compatible file. Check your operating system manual.
2. The MS-DOS ASCII file must be named W2REPORT.
3. The file name W2REPORT MUST be in the root directory. There
MUST NOT be an extension (".dat", ".bak") on the name.
4. A diskette must not contain more than one file named
W2REPORT. If more than one file of W-2VI information is
being submitted, each file must be named W2REPORT and each
file must be placed on a separate diskette. No files other
than W2REPORT should be included on a diskette.
5. Combined Filing: SSA encourages submitters of W-2 information
to file combined reports. Combined reports avoid creating a
separate file and a diskette for each employer by filing many
employers' reports on a single diskette (or set of
diskettes). Review Appendix C, example 7, to see how multiple
employers can be combined into one file.
6. Data must be recorded on MS-DOS 3 1/2" diskettes using the
ASCII-1 character set. See Appendix F.
SSA cannot process MS-DOS 3 1/2" diskettes where data has
been recorded using the EBCDIC or ASCII-2 character set.
7. Each record in a file MUST be 128 characters in length. Data
must be entered in each record in the exact positions shown
in Section IV. "Diskette Specifications for W-2VI Copy A."
If record delimiters are used (CR - Carriage Return followed
by LF - Line Feed), they must follow the last character of
each record except the CODE 1F record (see #9 below).
8. Reports sent on MS-DOS 3 1/2" double-sided diskettes MUST be
formatted to the following densities:
3 1/2" high density 1.44 megabytes;
3 1/2" double density 720 kilobytes.
DO NOT COMPRESS DATA. SSA CANNOT PROCESS SINGLE SIDED
DISKETTES.
Formatting diskettes to a density other than that specified
above will prevent SSA from processing your report.
9. Using Record Delimiters: SSA prefers files without record
delimiters. If record delimiters must be used the
additional requirements listed below apply if W-2VI
information is reported using a sequential file with record
delimiters.
Each record in the file must be followed by a record
delimiter. The record delimiter must consist of two
characters and those two characters must be carriage return
and line feed (CR/LF). The ASCII-1 hexadecimal value for the
carriage return character is 0D (zero and letter D); the
ASCII-1 hexadecimal value for the line feed is 0A (zero and
letter A). The ASCII-1 decimal values for the two characters
are 13 and 10, respectively.
There must be no data after the Code 1F record. For
example, there must be no CR/LF after the CODE 1F record.
Also, for multiple-volume diskette files, there must be no
CR/LF after the last record on each diskette.
A record delimiter should appear immediately after the last
character of each record. When record delimiters are used,
the carriage return character and the line feed character
must be placed in positions 129 and 130, respectively.
DO NOT place a record delimiter before the first record of
the file.
DO NOT place more than one record delimiter i.e., more than
one carriage-return/line-feed combination, following a
record.
DO NOT place record delimiters after a field within a record.
10. If W-2VI information is reported using a random file, the
record length MUST be exactly 128 bytes.
IV. DISKETTE SPECIFICATIONS FOR W-2VI COPY A
Diskette Data Records - General Requirements
All data records must be a fixed length of 128 bytes. Deviations
from the prescribed record formats will prevent proper processing
of your file by SSA. A properly composed W-2VI Copy A diskette
file is comprised of the following records:
CODES 1A & 2A . . Transmitter Records
CODES 1B & 2B . . Basic Information Records
CODES 1E & 2E . . Employer Records
CODES 1W & 2W . . Employee Wage Records
CODES 1I & 2I . . Intermediate Total Records
CODES 1T & 2T . . Total Records
CODE 1F . . Final Record
The first two positions of each record must be one of the
alpha/numeric codes above.
See Appendix C for examples of proper record order. NOTE: Any
data preceding the 1A identifier or which follows position 128 in
the 1F record may prevent SSA from processing your report.
Alpha/Numeric Fields
Data must be left justified and filled with blanks. Where the
"Field" shows "Blank," all positions must be blank, not zeroes.
Address data (in fields named "Street Address," "City, State/U.S.
Possession," "ZIP Code," and "ZIP Code Extension") must comply
with U.S. Postal Service addressing rules.
State Abbreviations
- Use only the two letter abbreviations in Appendix B. Do not
use numerics or other abbreviations.
Foreign Addresses (Outside the U.S., its territories and
possessions, the Commonwealth of Puerto Rico, the Commonwealth of
the Northern Mariana Islands, or military post offices)
- Use the City field for city, foreign "state," and full country
name.
- Leave the State field blank.
- Use the ZIP Code field (plus ZIP Code Extension field if
needed for overflow) for the Foreign Postal Code, if
applicable.
Money Fields
Rules for Employee Wage Records apply to Intermediate Total and
Total Record money fields also.
Amounts must be
- the annual figure for the payment year shown in the Code 1A,
1B, and 1E records
- all numerics (no dollar sign)
- dollars and cents (but without a decimal point)
- a positive, unsigned figure (a negative amount is an
impossible result in any field)
- right justified
- zero filled (i.e., lead zeroes, or all zeroes if the amount
equals zero).
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: Codes 1A& 2A - Transmitter Records
CODE 1A - Transmitter Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1A".
3-6 Payment Year 4 Enter the year for which
(Tax Year) this report is being
prepared. UPDATE EACH
YEAR. Example: 2000
7-15 Transmitter's 9 Enter only NUMERIC
Employer characters. Omit
Identification hyphens, prefixes and
Number (EIN) suffixes. This number
should not begin with 00,
07, 08, 09, 10, 17, 18,
19, 20, 26, 27, 28, 29,
30, 40, 49, 50, 60, 69,
70, 78, 79, 80, 89 or
90. This EIN should
match the EIN on the
file's external label.
16-24 Blank 9 Leave blank. Reserved
for SSA use.
25-74 Transmitter Name 50 Enter the name of the
organization submitting
the file. Left justify
and fill with blanks.
75-114 Street Address 40 Enter the street address
of the submitter. Left
justify and fill with
blanks.
115-128 Blank 14 Leave blank. Reserved
for SSA use.
CODE 2A - Transmitter Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "2A".
3-29 City, State/U.S. 27 For a foreign address,
Possession include name of foreign
"state" and country:
abbreviate city and state
as necessary; show full
country name. Use a
standard postal
abbreviation (Appendix
B). Left justify and
fill with blanks.
30-42 Blank 13 Leave blank. Reserved
for SSA use.
43-47 Zip Code 5 Enter a valid Zip Code.
48-128 Blank 81 Leave blank. Reserved
for SSA use.
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: Codes 1B & 2B - Basic Information Records
CODE 1B - Basic Information Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1B".
3-6 Payment Year 4 Enter the year for which
(Tax Year) this report is being
prepared. UPDATE EACH
YEAR. Example: 2000
7-15 Transmitter's 9 Enter only NUMERIC
Employer characters. Omit
Identification hyphens, prefixes and
Number (EIN) suffixes. This number
should NOT begin with 00,
07, 08, 09, 10, 17, 18,
19, 20, 26, 27, 28, 29,
30, 40, 49, 50, 60, 69,
70, 78, 79, 80, 89 or 90.
This EIN should match the
EIN on the Code 1A
(Transmitter) record
and the EIN on the file's
external label.
16-23 Computer 8 Enter the manufacturer's
name. Left justify and
fill with blanks.
24-128 Blank 105 Leave blank. Reserved
for SSA use.
CODE 2B - Basic Information Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "2B".
3-16 Blank 14 Leave blank. Reserved
for SSA use.
17-60 Organization Name 44 Enter the name of the
organization to which
annual filing
instructions should be
sent and to which the
file should be returned
if it cannot be
processed. Left justify
and fill with blanks.
(MUST match the name on
the 1A record.)
61-95 Street Address 35 Enter the street address
for the organization
shown in positions 17-60.
Left justify and fill
with blanks. (MUST match
the address on the 1A
record.)
96-117 City, State/U.S. 22 For a foreign address,
Possession include name of foreign
"state" and country;
abbreviate city and state
as necessary; show full
country name. Use a
standard postal
abbreviation (Appendix
B).
118-122 Zip Code Extension 5 Use this field for the
four-digit extension of
the Zip Code, being sure
to include the hyphen in
position 118. If this is
a foreign address, use
this field for overflow
for a Foreign Postal Code
begun in positions
123-127; left justify and
fill with blanks. If
this field is not
applicable, leave blank.
123-127 Zip Code/Foreign 5 Enter a valid Zip Code.
Postal Code For a foreign address,
use this field for the
Foreign Postal Code.
Left justify and fill
with blanks. If
necessary, continue the
Foreign Postal Code in
positions 118-122 above.
128 Blank 1 Leave blank. Reserved
for SSA use.
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: Codes 1E & 2E - Employer Records
CODE 1E - Employer Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1E".
3-6 Payment Year 4 Enter the year for which
(Tax Year) this report is being
prepared. UPDATE EACH
YEAR. NOTE: All records
within a file MUST be for
the same payment year.
Example: 2000
7-15 Employer 9 Enter only NUMERIC
Identification characters. Omit
Number (EIN) hyphens, prefixes and
suffixes. This number
should NOT begin with 00,
07, 08, 09, 10, 17, 18,
19, 20, 26, 27, 28, 29,
30, 40, 49, 50, 60, 69,
70, 78, 79, 80, 89 or 90.
16-24 Blank 9 Leave blank. Reserved
for SSA use.
25-74 Employer Name 50 Left justify and fill
with blanks.
75-114 Street Address 40 Left justify and fill
with blanks.
115-128 Blank 14 Leave blank. Reserved
for SSA use.
CODE 2E - Employer Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "2E".
3-37 City, State/U.S. 35 For a foreign address,
Possession include name of foreign
"state" and country;
abbreviate city and state
as necessary; show full
country name. Use a
standard postal
abbreviation (Appendix
B). Left justify and
fill with blanks.
38-42 Zip Code Extension 5 Use this field for the
four-digit extension of
the Zip Code, being sure
to include the hyphen in
position 38. If this is
a foreign address, use
this field for overflow
for a Foreign Postal Code
begun in positions 43-47;
left justify and fill
with blanks. If this
field is not applicable,
leave blank.
43-47 Zip Code/ Foreign 5 Enter a valid Zip Code.
Postal Code For a foreign address,
use this field for the
Foreign Postal Code; left
justify and fill with
blanks. If necessary,
continue the Foreign
Postal Code in positions
38-42 above.
48 Name Code 1 Enter "S" if the surname
appears first in the
Employee Name Field
(positions 12-38) of the
following Code 1W
records. Enter "F" if
the first name appears
first. On multiple
employer files, it is not
necessary for the name
code to be the same on
each employer record as
long as the code is
consistent with the name
format on the associated
Code 1W records.
49 Type of Employment 1 Enter the appropriate
code:
A - Agriculture
H - Household
Q - Medicare Qualified
Government
Employment (MQGE)
R - Regular (All others)
NOTE: This code must
correspond to the rate of
withholding for social
security tax in the
associated Code 1W/2W
records
50-51 Blank 2 Leave blank. Reserved
for SSA use.
52-55 Establishment 4 Enter the Establishment
Number Number. Otherwise, leave
blank. See Glossary.
56 Tax Jurisdiction 1 Constant "V". For this
publication, if other
than a valid indicator of
"V" for Virgin Islands is
entered in this field,
the submission will not
be processed as Virgin
Islands data.
57-128 Blank 72 Leave blank. Reserved
for SSA use.
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: Codes 1W & 2W - Employee Wage Records
CODE 1W - Employee Wage Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1W".
3-11 Social Security 9 Enter the employee's
Number (SSN) social security number.
a. Enter only NUMERIC
characters. If the
SSN is not available,
enter the letter "I"
in position 3 and
leave positions
4-11 blank.
b. Omit hyphens,
prefixes and
suffixes.
c. May NOT be
000000000, 111111111,
333333333 or
123456789.
d. Use the number shown
on the original/
replacement SSN
card issued to the
employee by SSA.
e. For valid range
numbers check the
latest list
of newly issued
Social Security
number ranges by
accessing the
internet at
http://www.ssa.gov/employer_info
Select SSN
Verification and
then High Group
List.
12-38 Employee Name 27 Format of the employee's
name must agree with the
Name Code in position 48
of the related Code 2E
record. Left justify and
fill with blanks. Refer
to Name Format in Section
II.
39-78 Street Address 40 Left justify and fill
with blanks.
79-113 City, State/U.S. 35 For a foreign address,
Possession include name of foreign
"state" and country;
abbreviate city and state
as necessary; show full
country name. Use a
standard postal
abbreviation. Left
justify and fill with
blanks.
114-118 Zip Code Extension 5 Use this field for the
four-digit extension of
the Zip Code, being sure
to include hyphen in
position 114. If this is
a foreign address, use
this field for overflow
for a Foreign Postal Code
begun in positions
119-123; left justify and
fill with blanks. If
this field is not
applicable, leave blank.
119-123 Zip Code/Foreign 5 Enter a valid Zip Code.
Postal Code For a foreign address,
use this field for the
Foreign Postal Code.
Left justify and fill
with blanks. If
necessary, continue the
Foreign Postal Code in
positions 114-118 above.
124 Statutory Employee 1 Enter "S" for a statutory
Code employee; otherwise,
leave blank. Refer to
Glossary.
125-128 Blank 4 Leave blank. Reserved
for SSA use.
CODE 2W - Employee Wage Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "2W".
3-9 Annual Social 7 The sum of the amount in
Security Wages this field and the amount
in the Annual Social
Security Tips field
should NOT exceed the
annual maximum social
security wage base for
the tax year being
reported ($76,200.00 for
Tax Year 2000). Refer to
Money Amounts, Section
II.
10 Blank 1 Leave blank. Reserved
for SSA use.
11-17 Annual Social 7 The sum of the amount in
Security Tips this field and the amount
in the Annual Social
Security Wages field
should not exceed the
annual maximum social
security wage base for
the tax year being
reported ($76,200.00 for
Tax Year 2000).
18-23 Social Security 6 No negative amounts;
Employee Tax right justify and zero
Withheld fill.
24 Blank 1 Leave blank. Reserved
for SSA use.
25-33 Medicare Wages & 9 No negative amounts;
Tips right justify and zero
fill. THIS FIELD MUST BE
GREATER THAN OR EQUAL TO
THE SUM OF THE FIELDS FOR
ANNUAL SOCIAL SECURITY
WAGES AND ANNUAL SOCIAL
SECURITY TIPS. For
1991-1993, do not exceed
the annual maximum
Medicare wage base for
the tax year being
reported. DO NOT USE
THIS FIELD TO REPORT DATA
FOR TAX YEAR 1990 OR
EARLIER.
34 Pension Indicator 1 Enter "1" if employee is
covered by a qualified
pension plan, "0" (zero)
if not.
35-43 Total Wages, Tips 9 No negative amounts;
& Other right justify and zero
Compensation Subject fill.
to Virgin Islands
Income Tax
44-50 Virgin Islands 7 No negative amounts;
Income Tax right justify and zero
Withheld fill.
51 Blank 1 Leave blank. Reserved
for SSA use.
52-58 Medicare Tax 7 No negative amounts;
Withheld right justify and zero
fill. DO NOT USE THIS
FIELD TO REPORT DATA FOR
TAX YEAR 1990 OR EARLIER.
59-85 Blank 27 Leave blank. Reserved
for SSA use.
86-92 Control Number 7 OPTIONAL. See Glossary.
93-99 Employer Cost of 7 If not applicable, enter
Group Term Life zeros.
Insurance Over
$50,000
100-106 Uncollected 7 Combine the uncollected
Employee Tax Social Security tax with
On Tips the uncollected Medicare
tax and report as one
amount in this field.
No negative amounts;
right justify and zero
fill.
107-113 Advance Earned 7 No negative amounts;
Income Credit right justify and zero
fill. If not applicable,
enter zeros.
114-128 Blank 15 Leave blank. Reserved
for SSA use.
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: Codes 1I & 2I - Intermediate Total Records
CODE 1I - Intermediate Total Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1I" ( = numeric
one + letter "I").
3-12 Annual Social 10 Enter the segment total.
Security Wages No negative amounts.
Right justify and zero
fill.
13-23 Annual Social 11 Enter the segment total.
Security Tips No negative amounts.
Right justify and zero
fill.
24-35 Blank 12 Leave blank. Reserved
for SSA use.
36-45 Social Security 10 Enter the segment total.
Employee Tax No negative amounts.
Withheld Right justify and zero
fill.
46 Blank 1 Leave blank. Reserved
for SSA use.
47-53 Control Number 7 Optional. See Glossary.
54-63 Employer Cost of 10 Enter the segment total.
Group Term Life No negative amounts.
Insurance Over Right justify and zero
$50,000 fill.
64-73 Uncollected 10 Enter the segment total.
Employee Tax On No negative amounts.
Tips Right justify and zero
fill.
74-83 Advance Earned 10 Enter the segment total.
Income Credit No negative amounts.
Right justify and zero
fill.
84-93 Total Wages, Tips 10 Enter the segment total.
& Other No negative amounts.
Compensation Subject amounts. Right justify
to Virgin Islands and zero fill.
Income Tax
94-103 Virgin Islands 10 Enter the segment total.
Income Tax No negative amounts.
Withheld amounts. Right justify
and zero fill.
104-128 Blank 25 Leave blank. Reserved
for SSA use.
CODE 2I - Intermediate Total Record
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "2I" (= numeric
two + letter "I").
3-42 Zeros 40 Enter zeros.
43-44 Blank 2 Leave blank. Reserved
for SSA use.
45-55 Medicare Wages 11 Enter the segment total.
& Tips No negative amounts.
Right justify and zero
fill. THIS FIELD MUST BE
GREATER THAN OR EQUAL TO
THE SUM OF THE FIELDS FOR
ANNUAL SOCIAL SECURITY
WAGES AND ANNUAL SOCIAL
SECURITY TIPS. DO NOT
USE THIS FIELD TO REPORT
DATA FOR TAX YEAR 1990 OR
EARLIER.
56-57 Blank 2 Leave blank. Reserved
for SSA use.
58-67 Medicare Tax 10 Enter the segment total.
Withheld No negative amounts.
Right justify and zero
fill. DO NOT USE THIS
FIELD TO REPORT DATA FOR
TAX YEAR 1990 OR EARLIER.
68-128 Blank 61 Leave blank. Reserved
for SSA use.
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: Codes 1T & 2T - Total Records
CODE 1T - Total Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1T" (=numeric
one + letter "T").
3-9 Number of Employees 7 Enter the total number of
sets of employee records
(Code 1W/2W) reported
since the last employer
record (Code 1E/2E).
Right justify and zero
fill.
10-22 Annual Social 13 Enter the total for all
Security Wages employee records (Code
2W) reported since the
last employer record
(Code 1E/2E). Right
justify and zero fill.
23 Blank 1 Leave blank. Reserved
for SSA use.
24-35 Annual Social 12 Enter the total for all
Security Tips employee records (Code
2W) reported since the
last employer record
(Code 1E/2E). Right
justify and zero fill.
36 Blank 1 Leave blank. Reserved
for SSA use.
37-48 Social Security 12 Enter the total for all
Employee Tax employee records (Code
Withheld 2W) reported since the
last employer record
(Code 1E/2E). Right
justify and zero fill.
49 Blank 1 Leave blank. Reserved
for SSA use.
50-56 Control Number 7 Optional. See Glossary.
57-68 Blank 12 Leave blank. Reserved
for SSA use.
69-80 Uncollected 12 Enter the total for all
Employee Tax On employee records (Code
Tips 2W) reported since the
last employer record
(Code 1E/2E). Right
justify and zero fill.
81-92 Advance Earned 12 Enter the total for all
Income Credit Code 2W records for the
preceding Code 1E/2E
records. Right justify
and zero fill.
93-104 Total Wages, Tips 12 Enter the total for all
& Other Code 2W records for the
Compensation Subject preceding Code 1E/2E
to Virgin Islands records. Right justify
Income Tax and zero fill.
105-116 Virgin Islands 12 Enter the total for all
Income Tax Code 2W records for the
Withheld preceding Code 1E/2E
records. Right justify
and zero fill.
117-128 Blank 12 Leave blank. Reserved
for SSA use.
CODE 2T - Total Record
Length = 128
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "2T" (= numeric
two + letter "T").
3-50 Zeros 48 Enter zeros.
51-52 Blank 2 Leave blank. Reserved
for SSA use.
53-65 Medicare Wages 13 Enter the total for all
& Tips employee records (Code
2W) reported since the
last employer record
(Code 1E/2E). Right
justify and zero fill.
THIS FIELD MUST BE
GREATER THAN OR EQUAL TO
THE SUM OF THE FIELDS FOR
ANNUAL SOCIAL SECURITY
WAGES AND ANNUAL SOCIAL
SECURITY TIPS. DO NOT
USE THIS FIELD TO REPORT
DATA FOR TAX YEAR 1990
OR EARLIER.
66 Blank 1 Leave blank. Reserved
for SSA use.
67-78 Medicare Tax 12 Enter the total for all
Withheld employee records (Code
2W) reported since the
last employer record
(Code 1E/2E). Right
justify and zero fill.
DO NOT USE THIS FIELD TO
REPORT DATA FOR TAX YEAR
1990 OR EARLIER.
79-128 Blank 50 Leave blank. Reserved
for SSA use.
Diskette Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE 1F - Final Record
Length = 128
The Code 1F record indicates the end of the file. IT MUST be the
last data record on the file, appearing only once, after the last
set of Code 1T/2T records. SSA does not process any data
recorded after the Code 1F record.
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1-2 Record Identifier 2 Constant "1F".
3-9 Number of 7 Enter the total number of
Employees sets of employee records
(Code 1W/2W) reported on
the entire file. Right
justify and zero fill.
10-128 Blank 119 Leave blank. Reserved
for SSA use.
V. MAGNETIC TAPE TECHNICAL REQUIREMENTS FOR W-2VI COPY A
Basic Requirements
SSA requires data to be written on 1/2 inch magnetic tape, in the
unpacked mode. SSA accepts only tape reels and 3480/3480E and
3490/3490E cartridges.
If a tape was previously used, it must be degaused before using
it for a W-2VI submittal.
SSA DOES NOT ACCEPT MULTIPLE-REEL OR MULTIPLE-CARTRIDGE TAPE
FILES. SSA requires each reel or cartridge to be a separate
file; i.e., it must start with a Code A record and end with a
Code F record (see Appendix C).
SSA requires each file to contain data for only one tax year. A
reel or cartridge with multiple tax years will be rejected.
Tape Density
The acceptable recording densities for tape reels are: 800, 1600,
and 6250 characters per inch (CPI). SSA prefers tape reels
recorded at 6250 CPI. The acceptable recording density for 3480
and 3490 cartridges is 38,000 CPI.
Internal Labels
SSA will accept labeled magnetic tape files in accordance with
the guidelines that follow. Labels must not contain security
encoded bytes. If your system cannot produce the following
labels; send a no-label tape file, i.e., a tape file with data
records only.
1. SSA prefers tapes with IBM OS/VS STANDARD header and trailer
labels OR tapes with no internal labels.
2. Transmitters that cannot produce IBM OS/VS internal labels or
no-label tapes may use other labels, as described below.
3. Each segment (record) of a set of labels (i.e., VOL1 + HDR1
+ HDR2 = a set of header labels) must contain 99 or fewer
characters.
4. Header and trailer labels must be written in the same density
as the data records.
5. Header labels must precede data and be separated from the
data by one (1) tapemark.
6. Trailer labels must follow the data and must be separated
from the data by one (1) tapemark.
7. Two (2) tapemarks must follow the trailer labels.
Tapemarks
A tapemark is a one-character physical record. As used on
magnetic tape, it separates data from internal labels and one
data file from another data file. It also indicates end-of-reel.
The hexadecimal value for a tapemark is 13. The decimal value
for a tapemark is 19. The octal value for a tapemark is 23.
Never begin a magnetic tape with a tapemark; doing so signals
end-of-reel to SSA's system and causes processing to terminate.
Separate data from internal labels with ONE (1) tapemark.
Indicate end-of-reel with TWO (2) tapemarks, as follows:
1. If using trailer labels, write end-of-reel tapemarks directly
after the trailer labels.
2. If using no-label tape, write end-of-reel tapemarks directly
after the last block of data.
Character Sets
Appendix F contains tables of character sets that SSA can
translate. SSA will accept American Standard Code for
Information Interchange (ASCII) and Extended Binary Coded Decimal
Interchange Code (EBCDIC). SSA prefers magnetic tape recorded in
EBCDIC.
ONLY UPPER CASE LETTERS ARE ACCEPTABLE ON MAGNETIC TAPE FILES.
Logical Record Length
Each record must be a uniform length of 275 (or 276) characters.
SSA prefers a 275-character record. If your system cannot
produce an odd number record length, SSA will accept a
276-character record.
In tape files with a record length of 276, the 276th character
must contain a blank which is coded in the same character set
as the first 275 characters. For example, if the first 275
characters are coded in or translated to EBCDIC, character 276
must also be coded in or translated to EBCDIC. Logical records
MUST NOT be prefixed by record descriptor words or block
descriptor words.
Physical Records
Each physical record (= a block of logical records) must be a
uniform length. The length must be a multiple of the logical
record length. Physical records MUST NOT be prefixed by block
descriptor words. If a logical record length of 275 is being
used, the largest acceptable physical record is 23,375. If a
logical record length of 276 is being used, the largest
acceptable physical record is 23,460. SSA will return
unprocessed any tape containing physical records larger than
23,460 characters in length. SSA will NOT accept compressed
files.
Blocking Factor
The blocking factor on magnetic tape files must not exceed 85.
SSA prefers 25 logical records per block on tape reels and 85
logical records per block on 3480 and 3490 cartridges.
SSA requires one logical record per block on tape files from
systems that cannot generate the record length of 275 or 276,
with the physical record size a multiple of 275 or 276.
Example: DEC VAX and BPI Systems
When creating a magnetic tape, choose the option in your system
which permits you to designate record length as well as block
size. Also, be sure to remove line feed, carriage return and all
other record delimiters from your records. These characters are
often masked.
If used in a magnetic tape, these characters create a record
length that disagrees with SSA's specifications.
External Labels
Affix an external label to each tape reel/cartridge. See label
instructions in Appendix H.
VI. MAGNETIC TAPE SPECIFICATIONS FOR W-2VI COPY A
Magnetic Tape Data Records - General Requirements
All data records must be a fixed length of 275 bytes. Deviations
from the prescribed record formats will prevent proper processing
of your file by SSA. A properly composed W-2VI Copy A tape file
is comprised of the following records:
CODE A . . Transmitter Record
CODE B . . Basic Information Record
CODE E . . Employer Record
CODE W . . Employee Wage Record
CODE I . . Intermediate Total Record
CODE T . . Total Record
CODE F . . Final Record
The first position of each record must be one of the alphabetic
codes above.
See Appendix C for examples of proper record order. NOTE: Any
data preceding the A identifier or which follows position 275 in
the Code F record may prevent SSA from processing your report.
Alpha/Numeric Fields
Data must be left justified and filled with blanks. Where the
"Field" shows "Blank," all positions must be blank, not zeroes.
Address data (in fields named "Street Address," "City," "State,"
"ZIP Code," and "ZIP Code Extension") must comply with U.S.
Postal Service addressing rules.
State Abbreviations
- Use only the two letter abbreviations in Appendix B. Do not
use numerics or other abbreviations.
Foreign Addresses (Outside the U.S., its territories and
possessions, the Commonwealth of Puerto Rico, the Commonwealth of
the Northern Mariana Islands, or military post offices)
- Use the City field for city, foreign "state," and full country
name.
- Leave the State field blank.
- Use the ZIP Code field (plus ZIP Code Extension field if needed
for overflow) for the Foreign Postal Code, if applicable.
Money Fields
Rules for Employee Wage Records apply to Intermediate Total and
Total Record money fields also.
Amounts must be
- the annual figure for the payment year shown in the Code A, B,
and E records
- all numerics (no dollar sign)
- dollars and cents (but without a decimal point)
- a positive, unsigned figure (a negative amount is an impossible
result in any field)
- right justified
- zero filled (i.e., lead zeroes, or all zeroes if the amount
equals zero).
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE A - Transmitter Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant "A".
2-5 Payment Year 4 Enter the year for
(Tax Year) which this report is
being prepared. UPDATE
EACH YEAR.
Example: 2000
6-14 Transmitter's 9 Enter only NUMERIC
Employer characters. Omit
Identification hyphens, prefixes and
Number (EIN) suffixes. This number
should NOT begin with
00, 07, 08, 09, 10, 17,
18, 19, 20, 26, 27, 28,
29, 30, 40, 49, 50, 60,
69, 70, 78, 79, 80, 89
or 90. NOTE: This EIN
should match the EIN on
the Code B record and
the EIN on the file's
external label.
15 Blank 1 Leave blank. Reserved
for SSA use.
16 Type of 1 "S" = Service Bureau,
Organization "P" = Parent Company,
"O" = Other.
17-23 Blank 7 Leave blank. Reserved
for SSA use.
24-73 Transmitter Name 50 Enter the name of the
organization submitting
this file. Left
justify and fill
with blanks.
74-113 Street Address 40 Enter the street
address of the
submitter. Left justify
and fill with blanks.
114-148 City, State/U.S. 35 For a foreign address,
Possession include name of
foreign "state" and
country; abbreviate
city and state as
necessary; show full
country name. Left
justify and fill with
blanks.
149-153 Zip Code Extension 5 Use this field for the
four-digit extension
of the Zip Code, being
sure to include the
hyphen in position 149.
If this is a foreign
address, use this field
for overflow for a
Foreign Postal Code
begun in positions
154-158; left justify
and fill with blanks.
If this field is not
applicable, leave
blank.
154-158 Zip Code/Foreign 5 Enter a valid Zip Code.
Postal Code For a foreign address,
use this field for the
Foreign Postal Code.
Left justify and fill
with blanks. If
necessary, continue the
Foreign Postal Code in
positions 149-153.
159-275 Blank 117 Leave blank. Reserved
for SSA use.
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE B - Basic Information Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant "B".
2-5 Payment Year 4 Enter the year for
(Tax Year) which this report is
being prepared. UPDATE
EACH YEAR.
Example: 2000
6-14 Transmitter's 9 Enter only NUMERIC
Employer characters. Omit
Identification hyphens, prefixes and
Number (EIN) suffixes. This
number should NOT begin
with 00, 07, 08, 09,
10, 17, 18, 19, 20, 26,
27, 28, 29, 30, 40, 49,
50, 60, 69, 70, 78, 79,
80, 89 or 90. NOTE:
This EIN should match
the EIN on the Code A
record and the EIN on
the file's external
label.
15-22 Computer 8 Enter the
manufacturer's name.
23-24 Internal Labeling 2 Enter the appropriate
code:
SL = Standard Label;
NS = Nonstandard;
NL = No Label.
25 Parity 1 Enter the appropriate
code, "O" = Odd,
"E" = Even.
26-27 Density 2 "08" = 0800 CPI;
"16" = 1600 CPI;
"62" = 6250 CPI;
"38" = 38000 CPI.
28-30 Recording Code 3 Enter "EBC" FOR EBCDIC;
(Character Set) "ASC" for ASCII. If
other, enter first
three letters.
31-146 Blank 116 Leave blank. Reserved
for SSA use.
147-190 Organization Name 44 Enter the name of the
organization to
which annual filing
instructions should
be sent and to which
the file should be
returned if it cannot
be processed. Left
justify and fill with
blanks. Show the
mailing address of the
organization in
positions 191-262.
191-225 Street Address 35 Enter the street
address for the
organization shown in
positions 147-190.
Left justify and fill
with blanks.
226-247 City, State/U.S. 22 For a foreign address,
Possession include name of
foreign "state" and
country; abbreviate
city and state as
necessary; show full
country name. Left
justify and fill with
blanks. Use the
standard postal
abbreviation (Appendix
B).
248-257 Zip Code/Foreign 10 Enter a valid Zip Code.
Postal Code For a foreign
address, use this field
for the Foreign Postal
Code. Left justify and
fill with blanks. If
necessary, continue the
Foreign Postal Code in
positions 258-262.
258-262 Zip Code Extension 5 Use this field for the
four-digit extension
of the Zip Code, being
sure to include the
hyphen in position 258.
If this is a foreign
address, use this field
for overflow for a
Foreign Postal Code
begun in positions
248-257; left justify
and fill with blanks.
If this field is not
applicable, leave
blank.
263-275 Blank 13 Leave blank. Reserved
for SSA use.
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE E - Employer Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant "E".
2-5 Payment Year 4 Enter the year for which
(Tax Year) this report is being
prepared. Enter NUMERIC
characters only. UPDATE
EACH YEAR. NOTE: All
Code E records within a
file must be for the same
payment year.
For example: 2000
6-14 Employer 9 Enter only NUMERIC
Identification characters. Omit all
Number (EIN) hyphens, prefixes and
suffixes. This number
should NOT begin with 00,
07, 08, 09, 10, 17, 18,
19, 20, 26, 27, 28, 29,
30, 40, 49, 50, 60, 69,
70, 78, 79, 80, 89 or 90.
15-23 Blank 9 Leave blank. Reserved
for SSA use.
24-73 Employer Name 50 Left justify and fill
with blanks.
74-113 Street Address 40 Left justify and fill
with blanks.
114-148 City, State/U.S. 35 For a foreign address,
Possession include name of foreign
"state" and country;
abbreviate city and state
as necessary; show full
country name. Left
justify and fill with
blanks. Use the standard
postal abbreviation
(Appendix B).
149-153 Zip Code 5 Use this field for the
Extension four-digit extension of
the Zip Code, being sure
to include the hyphen in
position 149. If this is
a foreign address, use
this field for overflow
for a Foreign Postal Code
begun in positions
154-158; left justify
and fill with blanks.
If this field is not
applicable, leave blank.
154-158 Zip Code/Foreign 5 Enter a valid Zip Code.
Postal Code For a foreign address,
use this field for the
Foreign Postal Code.
Left justify and fill
with blanks. If
necessary, continue the
Foreign Postal Code in
positions 149-153.
159 Name Code 1 Enter "S" if the surname
appears first in the
Employee Name field
(positions 11-37) of the
associated Code W
records.
160 Type of Employment 1 Enter the appropriate
code:
A = Agriculture
H = Household
Q = Medicare Qualified
Government
Employment (MQGE)
R = Regular (All others)
NOTE: This code must
correspond to the rate
of withholding for
social security tax in
the associated Code W
records.
161-162 Blocking Factor 2 Maximum blocking factor
= 85.
163-166 Establishment 4 Enter the Establishment
Number Number. Otherwise, leave
blank. See Glossary.
167 Location Indicator 1 Constant "V". For this
publication, if other
than a valid indicator of
"V" for Virgin Islands is
entered in this field,
the submission will not
be processed as Virgin
Islands data.
168-275 Blank 108 Leave blank. Reserved
for SSA use.
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE W = Employee Wage Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant "W".
2-10 Social Security 9 Enter the employee's
Number (SSN) social security number.
a. Enter only NUMERIC
characters. If the
SSN is not available,
enter the letter "I"
in position 2 and
leave positions 3-10
blank.
b. Omit hyphens,
prefixes and
suffixes.
c. May NOT be 000000000,
111111111, 333333333
or 123456789.
d. Use the number shown
on the original/
replacement SSN card
issued to the
employee by SSA.
e. For valid range
numbers check the
latest list
of newly issued
Social Security
number ranges
by accessing
the internet at
http://www.ssa.gov/employer_info
Select SSN
Verification and
then High Group
List.
11-37 Employee Name 27 Format of the employee's
name must agree with the
Name Code in position 159
of the related Code E
record. Left justify and
fill with blanks. Refer
to Name Format in Section
II.
38-77 Street Address 40 Left justify and fill
with blanks.
78-112 City, State/U.S. 35 For a foreign address,
Possession include name of foreign
"state" and country;
abbreviate city and state
as necessary; show full
country name. Use the
standard FIPS postal
abbreviation (Appendix
B). Left justify and
fill with blanks.
113-117 Zip Code Extension 5 Use this field for the
four-digit extension of
the Zip Code, being sure
to include the hyphen in
position 113. If this is
a foreign address, use
this field for overflow
for a Foreign Postal Code
begun in positions
118-122; left justify
and fill with blanks.
If this field is not
applicable, leave blank.
118-122 Zip Code/Foreign 5 Enter a valid Zip Code.
Postal Code For a foreign address,
use this field for the
Foreign Postal Code.
Left justify and fill
with blanks. If
necessary, continue the
Foreign Postal Code in
positions 113-117 above.
123 Statutory Employee 1 Enter "S" for a statutory
Code employee; otherwise,
leave blank. See
Glossary.
124-130 Annual Social 7 The sum of the amount in
Security Wages this field and the amount
in the Annual Social
Security Tips field
should NOT exceed the
annual maximum social
security wage base for
the tax year being
reported ($76,200.00 for
Tax Year 2000). Refer to
Section II, Money
Amounts.
131 Blank 1 Leave blank. Reserved
for SSA use.
132-138 Annual Social 7 The sum of the amount in
Security Tips this field and the amount
in the Annual Social
Security Wages field
should NOT exceed the
annual maximum social
security wage base for
the tax year being
reported ($76,200.00 for
Tax Year 2000).
139-140 Blank 2 Leave blank. Reserved
for SSA use.
141-149 Medicare Wages 9 THIS FIELD MUST BE
& Tips GREATER THAN OR EQUAL TO
THE SUM OF THE FIELDS FOR
ANNUAL SOCIAL SECURITY
WAGES AND ANNUAL SOCIAL
SECURITY TIPS. For
1991-1993, do not exceed
the annual maximum
Medicare wage base for
the tax year being
reported. DO NOT USE
THIS FIELD TO REPORT DATA
FOR TAX YEAR 1990 OR
EARLIER.
150-155 Social Security 6 No negative amounts;
Employee Tax right justify and zero
Withheld fill.
156 Blank 1 Leave blank. Reserved
for SSA use.
157-163 Medicare Tax 7 DO NOT USE THIS FIELD TO
Withheld REPORT DATA FOR TAX YEAR
1990 OR EARLIER.
164-181 Blank 18 Leave blank. Reserved
for SSA use.
182 Pension Indicator 1 Enter "1" if employer is
covered by a qualified
pension plan. Enter "0"
if not.
183-191 Total Wages, Tips 9 No negative amounts;
& Other right justify and zero
Compensation fill.
Subject to Virgin
Islands Income Tax
192-198 Virgin Islands 7 No negative amounts;
Income Tax right justify and zero
Withheld fill.
199-233 Blank 35 Leave blank. Reserved
for SSA use.
234-240 Control Number 7 Optional. Refer to
Glossary.
241-247 Employer Cost of 7 If not applicable, enter
Group Term Life zeros.
Insurance Over
$50,000
248-254 Uncollected 7 Combine the uncollected
Employee Tax On social security tax with
Tips the uncollected Medicare
tax and report as one
amount in this field.
No negative amounts.
Right justify and zero
fill.
255-261 Advance Earned 7 If not applicable, enter
Income Credit zeros.
262-275 Blank 14 Leave blank. Reserved
for SSA use.
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE I - Intermediate Total Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant letter "I".
2-11 Annual Social 10 Enter the segment total.
Security Wages No negative amounts.
Right justify and zero
fill.
12 Blank 1 Leave blank. Reserved
for SSA use.
13-22 Annual Social 10 Enter the segment total.
Security Tips No negative amounts.
Right justify and zero
fill.
23 Blank 1 Leave blank. Reserved
for SSA use.
24-34 Medicare Wages 11 Enter the segment total.
& Tips No negative amounts.
Right justify and zero
fill. THIS FIELD MUST BE
GREATER THAN OR EQUAL TO
THE SUM OF THE FIELDS FOR
ANNUAL SOCIAL SECURITY
WAGES AND ANNUAL SOCIAL
SECURITY TIPS. DO NOT
USE THIS FIELD TO REPORT
DATA FOR TAX YEAR 1990
OR EARLIER.
35-44 Social Security 10 Enter the segment total.
Employee Tax No negative amounts.
Withheld Right justify and zero
fill.
45 Blank 1 Leave blank. Reserved
for SSA use.
46-55 Medicare Tax 10 Enter the segment total.
Withheld No negative amounts.
Right justify and zero
fill. DO NOT USE THIS
FIELD TO REPORT DATA FOR
TAX YEAR 1990 OR EARLIER.
56-62 Control Number 7 Optional. Refer to
Glossary.
63-72 Employer Cost of 10 Enter the segment total.
Group Term Life No negative amounts.
Insurance Over Right justify and zero
$50,000 fill.
73-82 Uncollected 10 Enter the segment total.
Employee Tax On No negative amounts.
Tips Right justify and zero
fill.
83-92 Advance Earned 10 Enter the segment total.
Income Credit No negative amounts.
Right justify and zero
fill.
93-102 Total Wages, Tips 10 Enter the segment total.
& Other No negative amounts.
Compensation Subject Right justify and zero
to Virgin Islands fill.
Income Tax
103-112 Virgin Islands 10 Enter the segment total.
Income Tax No negative amounts.
Withheld Right justify and zero
fill.
113-275 Blank 163 Leave blank. Reserved
for SSA use.
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
Record Name: CODE T - Total Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant "T".
2-8 Number of Employees 7 Enter the total number
of Code W records
reported since the last
Code E record.
Right justify and zero
fill.
9-21 Annual Social 13 Enter the total for all
Security Code W records
Wages reported since the last
Code E record.
Right justify and zero
fill.
22 Blank 1 Leave blank. Reserved
for SSA use.
23-34 Annual Social 12 Enter the total for all
Security Code W records
Tips reported since the last
Code E record.
Right justify and zero
fill.
35 Blank 1 Leave blank. Reserved
for SSA use.
36-48 Medicare Wages 13 Enter the total for all
& Tips Code W records
reported since the last
Code E record.
Right justify and zero
fill. THIS FIELD
MUST BE GREATER THAN OR
EQUAL TO THE SUM OF THE
FIELDS FOR ANNUAL
SOCIAL SECURITY WAGES
AND ANNUAL SOCIAL
SECURITY TIPS.
DO NOT USE THIS FIELD
TO REPORT DATA FOR TAX
YEAR 1990 OR EARLIER.
49-60 Social Security 12 Enter the total for all
Employee Code W records
Tax Withheld reported since the last
Code E record.
Right justify and zero
fill.
61 Blank 1 Leave blank. Reserved
for SSA use.
62-73 Medicare Tax 12 Enter the total for all
Withheld Code W records
reported since the last
Code E record.
Right justify and zero
fill. DO NOT USE
THIS FIELD TO REPORT
DATA FOR TAX YEAR 1990
OR EARLIER.
74-85 Employer Cost 12 If not applicable,
of Group Term enter zeros.
Life Insurance
Over $50,000
86-97 Uncollected 12 Enter the total for all
Employee Tax Code W records
On Tips reported since the last
Code E record.
Right justify and zero
fill.
98-109 Advance Earned 12 Enter the total for all
Income Code W records
Credit within the preceding
Code E record.
Right justify and zero
fill.
110-121 Total Wages, 12 Enter the total for all
Tips & Other Code W records
Compensation reported since the last
Subject to Code E record.
Virgin Islands Right justify and zero
Income Tax fill.
122-133 Virgin Islands 12 Enter the total for all
Income Tax Code W records
Withheld reported since the last
Code E record.
Right justify and zero
fill.
134-275 Blank 142 Leave blank. Reserved
for SSA use.
Magnetic Tape Specifications: Annual W-2VI Copy A Information
Date: August 2000
The Code F record indicates the end of the tape file. It MUST be
the last data record on the tape reel, appearing only once, after
the last Code T record. Generally, SSA does not process any data
recorded after the Code F record.
Record Name: CODE F - Final Record
Length = 275
LOCATION FIELD LENGTH SPECIFICATIONS & EDITS
1 Record Identifier 1 Constant "F".
2-8 Number of Employees 7 Enter the total number
of Code W records
reported on the entire
file. Right justify
and zero fill.
9-275 Blank 267 Leave blank. Reserved
for SSA use.
APPENDIX A: SSA MAGNETIC MEDIA CONTACT
Social Security Administration
Wage Reporting Specialist
Federal Office Building - Suite 751
San Juan, Puerto Rico 00918
Telephone:(787) 766-5574
FAX: (787) 766-5913
APPENDIX B: POSTAL ABBREVIATIONS
Abbreviation Abbreviation
Alabama AL Montana MT
Alaska AK Nebraska NE
Arizona AZ Nevada NV
Arkansas AR New Hampshire NH
California CA New Jersey NJ
Colorado CO New Mexico NM
Connecticut CT New York NY
Delaware DE North Carolina NC
District of North Dakota ND
Columbia DC Ohio OH
Florida FL Oklahoma OK
Georgia GA Oregon OR
Hawaii HI Pennsylvania PA
Idaho ID Rhode Island RI
Illinois IL South Carolina SC
Indiana IN South Dakota SD
Iowa IA Tennessee TN
Kansas KS Texas TX
Kentucky KY Utah UT
Louisiana LA Vermont VT
Maine ME Virginia VA
Maryland MD Washington WA
Massachusetts MA West Virginia WV
Michigan MI Wisconsin WI
Minnesota MN Wyoming WY
Mississippi MS
Missouri MO
TERRITORIES AND POSSESSIONS
American Samoa AS
Guam GU
Puerto Rico PR
Virgin Islands VI
Northern Mariana Islands MP
APPENDIX C: EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC
MEDIA W-2VI COPY A REPORTS
EXAMPLE 1:
TAPE
Employer with 38 employees
(no Code I record):
A...ACE TRUCKERS
B...ACE TRUCKERS
E...ACE TRUCKERS
W
} 38 Code W records
W
T
F
EXAMPLE 2:
TAPE
Employer with 90 employees
(Code I records required):
A...BROWN'S DAIRY
B...BROWN'S DAIRY
E...BROWN'S DAIRY
W
} 41 Code W records
W
I
W
} 41 Code W records
W
I
W
} 8 Code W records
W
I
T
F
EXAMPLE 3:
TAPE
Transmitter with 3 employers
(with Establishment reporting):
A...PAYROLL SVCS INC.
B...PAYROLL SVCS INC.
E...SMITH CANDIES
W
} 25 Code W records
W
T
E...BUSINESS PAPER
CO.-SALARIED
W
} 41 Code W records
W
I
W
} 10 Code W records
W
I
T
E...BUSINESS PAPER
CO.- HOURLY
W
} 41 Code W records
W
I
W
} 9 Code W records
W
I
T
F
EXAMPLE 4:
TAPE
Transmitter with one employer
with two types of employment:
A...COUNTY PAYROLL
B...COUNTY PAYROLL
E...COUNTY DPW - MQGE
W
} 41 Code W records
W
I
W
} 23 Code W records
W
I
T
E...COUNTY DPW
NON-MQGE
W
} 41 Code W records
W
I
W
} 15 Code W records
W
I
T
F
EXAMPLE 5:
DISKETTE
Employer with 35 employees
(no Code 1I/2I records):
1A...ALPHA MOVERS
2A
1B...ALPHA MOVERS
2B
1E...ALPHA MOVERS
2E
1W
2W 35 sets of
} Code 1W/2W
1W records
2W
1T
2T
1F
EXAMPLE 6:
DISKETTE
Employer with 103 employees
(Code 1I/2I records required):
1A...BETTY'S BAKERY
2A
1B...BETTY'S BAKERY
2B
1E...BETTY'S BAKERY
2E
1W
2W 41 sets of
} Code 1W/2W
1W records
2W
1I
2I
1W
2W 41 sets of
} Code 1W/2W
1W records
2W
1I
2I
1W
2W 21 sets of
} Code 1W/2W
1W records
2W
1I
2I
1T
2T
1F
EXAMPLE 7:
DISKETTE
Transmitter with 3 employers:
1A...DATA SERVICES
2A
1B...DATA SERVICES
2B
1E...B.J.'S PIZZA
2E
1W
2W 17 sets of
} Code 1W/2W
1W records
2W
1T
2T
1E...COUNTY
CONSTRUCTION CO.
2E
1W
2W 41 sets of
} Code 1W/2W
1W records
2W
1I
2I
1W
2W 8 sets of
} Code 1W/2W
1W records
2W
1I
2I
1T
2T
1E...RIDGELY ROCK AND GRAVEL
2E
1W
2W 41 sets of
} Code 1W/2W
1W records
2W
1I
2I
1W
2W 35 sets of
} Code 1W/2W
1W records
2W
1I
2I
1T
2T
1F
EXAMPLE 8:
DISKETTE
Transmitter with 1 employer
with two types of employment:
1A...COUNTY PAYROLL
2A
1B...COUNTY PAYROLL
2B
1E...SOCIAL SVCS - MQGE
2E
1W
2W 41 sets of
} Code 1W/2W
1W records
2W
1I
2I
1W
2W 10 sets of
} Code 1W/2W
1W records
2W
1I
2I
1T
2T
1E...SOCIAL SVCS -
NON-MQGE
2E
1W
2W 41 sets of
} Code 1W/2W
1W records
2W
1I
2I
1W
2W 9 sets of
} Code 1W/2W
1W records
2W
1I
2I
1T
2T
1F
APPENDIX D: PROGRAMMER'S CHECKLIST
Media
Tape reports
o The file must not be password protected or contain any
security bytes in header labels.
o Create tape files using blocking factor, internal label and
character set requirements specified in section V and
Appendix F of this publication.
Diskette reports
o Observe the labeling/file naming requirements in section III
of this publication.
o All diskettes should be virus scanned before submission to
SSA.
o Use only ASCII characters in diskette files.
o Do not compress data. SSA will not accept back-up files or
compressed files.
o If more than one diskette is needed for one file, number the
diskettes in the order in which they must be run (``Vol 1 of
__ '', ``Vol 2 of __ '', and so on) on the external labels.
Make sure that the first record on each succeeding diskette
logically follows the last record of the prior diskette.
See the definition of ``file'' in Appendix G.
Payment (Tax) Year
o Remember to change the tax year in the Code A, B, and E
records each year the program is run. (The tax year = the
year on the employees' W-2VI copies.)
o Never have more than one year's W-2VI's in a tape or
diskette file.
Proper Order of Records for Files with More Than One Employer
o If a file contains information returns for more than one
employer, there must be no Code A, B, or F record(s) or tape
marks between employers. (See definition of ``file''
in Appendix G.)
o Make sure that there are employee Code W records following
each Code E record. Delete any Code E record (and do not
write a Code T record) for an employer that has no employees
to report for the tax year.
Money Amounts
o Make sure the Social Security wage limit (wage base) is
correct for the tax year of the report. (NOTE: There was
also a Medicare wage limit for years prior to 1994.)
o Investigate when any employee's Social Security Tax Withheld
or Medicare Tax Withheld field is greater or less than the
correct tax rate for the year of the report.
o Negative money amounts must not be included in money fields
under any circumstances.
o Money fields which are not applicable to your company should
be zero filled.
o Report money amounts in dollars and cents without a decimal
or dollar sign.
o Money amounts must be in the exact field positions
prescribed in the instructions, right justified and zero
filled.
Code A Transmitter Record
o The Code A record appears only once and must be the first
data record of a magnetic media file. There must be no
Code A record elsewhere on a file. See the definition of
``file'' in Appendix G and examples in Appendix C.
o The Federal Employer Identification Number (EIN) field
contains nine (9) numeric characters (no hyphens or
alphabetic characters). This should be the EIN of the
entity that transmits (completes form 6559/6559-A
transmittal documents and mails) the report to Social
Security. The transmitter may be, but need not be, one of
the employers in the file.
o Address data must be current and in the exact locations
specified.
o Transmitter information on transmittal documents
accompanying the media must agree with information in the
Code A "Transmitter" Record. The preparer of the tape or
diskette should print out a report which shows the
information in the Code A record. Whoever mails the report
should use the printout when completing transmittal
documents.
Code B Basic Information Record
o The Code B record appears only once and must be the second
data record of a magnetic media report. There must be no
Code B record elsewhere on a file.
o Address data must be current and in the exact locations
specified. This data is used by SSA to send any
specification changes to transmitters, and to send documents
at year end for transmitters to use with the next report.
o The EIN in the Code B record must be the same as the EIN in
the Code A record.
Code E Employer Record
o Federal Employer Identification Number (EIN): The EIN field
contains nine (9) numeric characters (no hyphens or
alphabetic characters) identifying the employer.
(NOTE: Code E record EIN(s) may be the same as, or may be
different than, the transmitter's EIN in the Code A and B
records because the transmitter and the employer(s) may be
different companies.)
o Name Code: The name code contains important information
about the employees' names in Code W records that follow the
Code E record. (See Code W ``Name Format'' instructions,
and the Code W name format checklist item below.)
An alpha ``F'' or ``S'' must be shown in the name code.
Code W Employee Record
o Social Security Number (SSN): The SSN field contains nine
(9) numeric characters, no hyphens. The first digit of an
SSN must not be an ``8'' or a ``9''. SSN's of all zeroes
are invalid and must not be used. See instructions in
diskette Code 1W or tape Code W layouts.
o Name Format: Employee names must be consistent, that is,
the name parts must be arranged in the same order in all of
the Code W records that follow a particular Code E record.
All names must be arranged to agree with the name code in
the immediately preceding Code E record. Names must be
shown with first name first if the name code was ``F'' or
surname first if the name code was ``S''.
o Each segment of an employee name (first name or initial,
middle name or initial, and surname) must be separated by a
blank. See page 9 for instructions on valid ways to
eliminate blank spaces in compound surnames (surnames which
have more than one part).
o Beginning Tax Year 1991, Social Security wages and Medicare
wages are reported in separate fields, as are taxes withheld
for each. Make sure that the ``Medicare Wages and Tips''
field is equal to or greater than the total of ``Social
Security Wages'' and ``Social Security Tips'' fields.
and tax withholdings are correct (Social Security = 6.20%
and Medicare = 1.45%).
o Employees With Income From Tips: Tips are entered in the
``Social Security Tips'' field (subject to rules governing
Social Security maximum wages each year), not in
the ``Social Security Wages'' field. Tips are also included
in the ``Medicare Wages and Tips'' and ``Wages, Tips, and
Other Compensation'' fields.
o Each employee's ``Annual Social Security Wages'' and
``Annual Social Security Tips'' combined sum from all
sources is equal to, or less than, the correct Social
Security maximum (``wage base'') for the tax year. Also,
``Medicare Wages and Tips'' must not exceed the correct
Medicare maximum for the tax year. NOTE: There is no
Medicare wage limit starting with tax year 1994.
o The ``Social Security Employee Tax Withheld'' equals amounts
withheld for Social Security Wages paid and Social Security
Tips reported in the tax year shown in the Code A record.
Payroll adjustments for prior years are not added to or
deducted from that figure. To verify:
1. Add together the ``Social Security Wages'' and ``Social
Security Tips'' fields
2. Multiply the sum by the correct Social Security tax
rate for the tax year
3. Subtract ``Uncollected Employee Social Security Tax on
Tips'' (if applicable).
The result should equal the ``Social Security Employee Tax
Withheld'' (plus or minus a variance of .05% caused by
comparing a year-to-date calculation to the sum of
each pay period's withholding). A similar calculation must
be applied to the ``Medicare Tax Withheld'' and ``Medicare
Wages and Tips.''
Code I Intermediate Total Record
o A Code I record must be generated after every segment of 41
Code W records. A final Code I record is also required
after the last segment of Code W records (even if this
segment contains less than 41 records) before the Code T
record is written.
o The Code I record summarizes the data reported in only the
immediately preceding segment of Code W records. The Code I
record must not carry forward amounts reported in previous
Code I records. (Code I records are not cumulative.)
Code T Total Record
o Every Code E record must have a corresponding Code T record
after all employees have been listed for the employer
identified in the Code E record.
o The Code T record must be the sum of the data reported in
the Code W records occurring since the last Code E record.
The Code T record must not contain amounts reported in
previous Code T records.
Code F Final Record
o The Code F record must be the last data record of a magnetic
media file. A Code F record must not appear between
employers in reports containing more than one Code E record.
APPENDIX E: CHECKLIST FOR MAILING W-2VI MAGNETIC MEDIA
o Label the magnetic media. Make sure the external label shows
"W-2VI" plus the tax year and transmitter name and EIN. (The
"INV#" is optional.) Use only felt-tip pens on disk labels.
o Make a backup of the magnetic media for your files in case the
package sent to Social Security is lost or damaged.
o Copy the blank Form 6559 and fill-in a copy for each magnetic
media file. Instructions are on the back of the form.
o Place a check in the "Other" box at the top of the Form
6559.
o Tax Year (top of form) and blocks 1 and 2: Make sure
these agree with the magnetic media Code A and B records.
o Block 3: For tape or cartridge, block 3 must be "1".
Fill-in a separate Form 6559 for every tape and cartridge.
Also, fill-in a separate Form 6559 for each diskette,
unless your W-2 software created a multi-volume diskette
file.
o Block 6: This block is not required, but is suggested if
you send more than one disk or tape. Copy the INV# from
the magnetic media external label.
o Block 11: If your W-2 software prints an employer
summary (employer name, EIN, and money totals) for each
employer contained on the magnetic media, you may write
"SEE ATTACHED" across block 11 of Form 6559 and attach
your substitute summary. Make sure the substitute shows
the tax year and transmitter information at the top of
each page.
o Blocks 8 through 10: Be sure to sign and date the
affidavit.
NOTE: Substitute Form 6559 generated directly from your
report program is acceptable to SSA as long as all the
information shown on the actual form is displayed and
the form includes the affidavit and signature used on
the actual form.
o (Skip this if you attached a substitute summary.) Copy and
fill-in Form 6559-A to continue listing employers if the
magnetic media contains more than two employers.
o Copy the tax year and blocks 1 and 2 on Form 6559 to the
top of Form 6559-A.
o Fill-in block 11 with the third (and subsequent) employer
report(s) in the order in which the employer(s) appear(s)
in the magnetic tape/diskette.
o Keep copies of filled-in Form 6559 (plus printout or Form
6559-A, if used) for your records.
o Use packaging that will protect the media. (Recycled and
recyclable materials preferred.)
o Tape: Use boxes or padded bags.
o Diskette: Use stiff mailers to prevent bending or
cracking. Do not use paper clips, rubber bands, or
staples on floppy disks.
o Ship each file separately if you submit multiple files.
o Place both of the following inside the package:
o the labeled magnetic tape reel, cartridge or diskette
o a completed Form 6559 (plus printout or Form 6559-A, if
used) that matches data in the tape/diskette.
o Do not enclose paper forms or other notes.
o Send the package to the appropriate address. SSA suggests
filers also request proof of delivery (receipt or other proof
provided by the carrier).
o Post Office Box Addresses (for packages sent via U.S.
Postal Service)
Tape (Reel or Cartridge)
Social Security Administration
AWR Magnetic Media - Metro West
P.O. Box 33009
Baltimore MD 21290-3009
Diskettes
Social Security Administration
AWR Magnetic Media - Metro West
P.O. Box 33014
Baltimore MD 21290-3014
o Street Address (for packages sent via private
carrier)
Social Security Administration
AWR Magnetic Media - Metro West
300 N. Greene St. 5-F-17 NB
Baltimore MD 21290-0300
NOTE: Use the following as the contact telephone number:
(410) 966-9125.
o Mark the outside of the package:
Do not X-ray -- Keep Away From Magnets
May Be Opened for Inspection
Contents: Magnetic (Tape -or- Diskette)
APPENDIX F: ACCEPTABLE CHARACTER SETS
The following charts contain the character sets that SSA can
either directly read or translate. The translations are shown
character for character, i.e., unpacked. EBCDIC is the standard
character set used by SSA. The charts do not show every
character for each character set, just the most commonly used
characters.
EBCDIC
EBCDIC Hexadecimal Decimal
Character Value Value
+0 C0 192
A C1 193
B C2 194
C C3 195
D C4 196
E C5 197
F C6 198
G C7 199
H C8 200
I C9 201
J D1 209
K D2 210
L D3 211
M D4 212
N D5 213
O D6 214
P D7 215
Q D8 216
R D9 217
S E2 226
T E3 227
U E4 228
V E5 229
W E6 230
X E7 231
Y E8 232
Z E9 233
0 F0 240
1 F1 241
2 F2 242
3 F3 243
4 F4 244
5 F5 245
6 F6 246
7 F7 247
8 F8 248
9 F9 249
Blank 40 64
Hyphen 60 96
Apostrophe 7D 125
ASCII-1
Decimal EBCDIC Hexadecimal
Value Character Value
48 0 30
49 1 31
50 2 32
51 3 33
52 4 34
53 5 35
54 6 36
55 7 37
56 8 38
57 9 39
65 A 41
66 B 42
67 C 43
68 D 44
69 E 45
70 F 46
71 G 47
72 H 48
73 I 49
74 J 4A
75 K 4B
76 L 4C
77 M 4D
78 N 4E
79 O 4F
80 P 50
81 Q 51
82 R 52
83 S 53
84 T 54
85 U 55
86 V 56
87 W 57
88 X 58
89 Y 59
90 Z 5A
32 Blank 20
39 Apostrophe 27
45 Hyphen 2D
ASCII-2
Decimal EBCDIC Hexadecimal
Value Character Value
176 0 B0
177 1 B1
178 2 B2
179 3 B3
180 4 B4
181 5 B5
182 6 B6
183 7 B7
184 8 B8
185 9 B9
193 A C1
194 B C2
195 C C3
196 D C4
197 E C5
198 F C6
199 G C7
200 H C8
201 I C9
202 J CA
203 K CB
204 L CC
205 M CD
206 N CE
207 O CF
208 P D0
209 Q D1
210 R D2
211 S D3
212 T D4
213 U D5
214 V D6
215 W D7
216 X D8
217 Y D9
218 Z DA
160 Blank A0
167 Apostrophe A7
173 Hyphen AD
APPENDIX G: GLOSSARY
AGENT - An organization (e.g., service bureau, parent company)
authorized to submit wage and tax reports for one or more
employers.
ASCII (American Standard Code for Information Interchange) - One
of the acceptable character sets (See Appendix F and Glossary
entry) used for electronic processing of data.
BLOCK - PHYSICAL RECORD.
BLOCK DESCRIPTOR WORD (BDW) - A control field used in electronic
data processing to identify the length of a physical record on a
magnetic tape. The BDW usually precedes the physical record.
BPI - Bytes per inch. Same as CHARACTERS PER INCH.
BYTE - A computer unit of measure; one byte contains eight bits
and can store one character.
CHARACTER - A letter, number or punctuation symbol.
CHARACTER SET - A group of unique electronic definitions for all
letters, numbers and punctuation symbols; example: EBCDIC, ASCII.
CHARACTERS PER INCH (CPI) - The number of characters recorded per
inch on magnetic tape.
CONTROL NUMBER - A seven digit number that identifies each Code W
record or set of Code 1W/2W records, and each Code I record or
set of Code 1I/2I records; its use is optional. It may be
alphabetic or numeric. Transmitters using control numbers should
generate a number for each Code W record or set of Code 1W/2W
records, and for each Code I record or set of Code 1I/2I records
on the file, in ascending numeric sequence if possible. Each
control number should be UNIQUE for the file. Transmitters not
using control numbers should enter blanks in the control number
fields.
CONTROL WORD - One or more bytes/characters used in electronic
data processing for internal processing instructions.
DECIMAL VALUE - A character's equivalent in a numbering system
using base 10.
EBCDIC (Extended Binary Coded Decimal Interchange Code) - One of
the acceptable character sets used for electronic processing of
data. See Appendix F.
EIN (EMPLOYER IDENTIFICATION NUMBER) - A nine-digit number
assigned by the IRS to a person or organization for federal tax
reporting purposes.
ESTABLISHMENT NUMBER - A four-position identifier which further
distinguishes the employer reported in a Code E record of a
magnetic tape file or in a set of Code 1E/2E records of a
diskette file. The identifier may contain any combination of
blanks, numbers or letters. The identifier may be used to
designate various store or factory locations or types of payroll
when a file contains multiple Code E or Code 1E/2E records with
the same EIN.
Use of an establishment number is mandatory for certain military
employers. Contact your Wage Reporting Specialist (Appendix A)
for further information.
FILE - (Multiple-reel/Multiple-volume) - SSA cannot accept
multiple-reel tape files. If the amount of information to be
filed exceeds the capacity of a single reel, a separate file must
be submitted. Each file must begin with a Code A record and end
with a Code F record and be covered by separate forms
6559/6559-A. Attach the transmitting documents to the outside of
each reel. This is so even if the reels are mailed together.
The employee information in reel number 1 must not be duplicated
in reel number 2, 3, etc.
However, SSA can accept multiple-volume diskette files. To be
acceptable, the multiple-volume must be properly constructed.
For example, for a three diskette file, volume 1 of 3, and only
volume 1, must begin with a Code 1A record. Volume 3, and only
volume 3, must end with a Code 1F record.
SSA does not require that the intermediate volumes be opened on
any particular code of a record. They should, however, begin
with a record which logically follows the last record on the
preceding volume. Such a file constitutes one multiple-volume
diskette file and requires only one set of transmittal forms
6559/6559-A. Each diskette in a multiple-volume file must have
an external label. Carefully number the diskettes in the order
in which they were created (i.e. "Volume___of___" on the
diskette).
FORM W-2VI (Wage and Tax Statement) - An IRS form used to report
wage and tax data for employees in the Virgin Islands.
FORM W-2c (Statement of Corrected Income and Tax Amounts) - An
IRS form used to correct a previously filed form W-2VI.
FORM W-3SS (Transmittal of Wage and Tax Statements) - An IRS form
used by employers to transmit the original copy of form W-2VI to
SSA.
FORM W-3c (Transmittal of Corrected Income and Tax Statements) -
An IRS transmittal form used to send corrected forms W-2VI to
SSA.
FORM 6559 (Transmitter Report and Summary of Magnetic Media) - A
transmittal form to be submitted with each separate magnetic
media file. See Appendix H.
FORM 6559-A (Continuation Sheet for Form 6559) - A summary form
to be submitted together with a form 6559 for each separate W-2VI
magnetic media file which contains more than two employers. See
Appendix H.
FORM 8809 - An IRS form which employers use to request a time
extension for filing W-2VI reports.
HEADER LABELS - Sets of records that precede data records on a
magnetic tape file. See section V.
HEXADECIMAL - A numbering system using base 16 rather than base
10.
INTERNAL LABELS - Sets of records that precede (i.e., header
labels) and follow (i.e., trailer labels) data records on a
magnetic tape file. See section V.
IRS - Internal Revenue Service
LOGICAL RECORD - For the purpose of this booklet, any of the
required or optional records defined in Parts IV. and VI.
(diskette and magnetic tape specifications).
MQGE - Medicare Qualified Government Employment. A type of
Medicare coverage that only certain government employees have.
OCTAL - A numbering system using base 8 rather than base 10.
PHYSICAL RECORD - A number of logical records grouped and written
together as a single unit on a magnetic tape. For reporting
W-2VI Copy A data on magnetic tape to SSA, a physical record may
contain a maximum of 85 logical records.
RECORD DESCRIPTOR WORD (RDW) - A control field used in electronic
processing to identify the length of a logical record. The RDW
usually precedes the logical record.
RECORDING CODE - Same as CHARACTER SET.
SSA - Social Security Administration
Statutory Employee - An employee whose remuneration is subject to
Social Security and Medicare withholding, but not to Federal
income tax withholding. See IRS Circular E for additional
information.
TAPEMARK - A single-character control record used for separating
internal labels and files on magnetic tape. See section V.
TRAILER LABELS - Sets of records that follow data records on a
magnetic tape file. See section V.
TRANSMITTER - Person, organization, or reporting agent submitting
a magnetic media file to SSA.
APPENDIX H: TRANSMITTAL FORMS AND LABELS FOR MAGNETIC MEDIA
ANNUAL WAGE REPORTS
Transmittal Forms
Create copies of the forms shown on the following pages for
transmitting magnetic media files of W-2VI Copy A information to
SSA. In item 11, complete only those items that are
compatible with form W-2VI. Facsimile forms are acceptable.
Form 6559, Transmitter Report and Summary of Magnetic Media:
Use form 6559 to identify the transmitter of a magnetic media
file. The information on form 6559 must agree with information
on your tape or diskette. This form must accompany every
magnetic media file sent to SSA. Form 6559 contains an affidavit
about the accuracy of the data on the magnetic media file. The
transmitter of the file must sign the affidavit. If the
transmitter is an authorized agent, e.g., a service bureau, the
agent may sign form 6559 on behalf of all employers on the
magnetic media file if the following three conditions are met:
a) The agent has the authority to sign the affidavit on form
6559 under an administrative agreement (oral, written or
implied) valid under State law; AND
b) The agent has the responsibility, conferred by the
employer or payer (oral, written or implied), to request
the taxpayer identifying number of employees reported on
the magnetic media file; AND
c) The agent signs the affidavit and adds the caption
"REPORTING AGENT."
Form 6559-A, Continuation Sheet for Form 6559:
If the magnetic media file contains only 1 or 2 employers, this
form is not needed because there are two summary blocks on the
form 6559. If the file contains more than 2 employers, use form
6559-A to summarize the remaining employers included on the
magnetic media file. List the employers in the same order as
they are reported on the file. See form 6559 for further
instructions. SSA accepts facsimile form 6559-A. (See
"Transmittal Forms" in this section.)
Packaging Magnetic Tapes and Diskettes for Mailing
Send the magnetic tape or diskette file, with an external label
on each tape reel or diskette and with the appropriate
transmittal forms, together in a box with proper packing to
prevent damage in transit. It is not necessary to use an
oversized box for a tape or diskette. Specially-sized boxes for
magnetic tapes and special mailers for diskettes are available
commercially. Be sure to insert each diskette in its own
protective sleeve before packaging. Do NOT use paper clips,
rubber bands or staples on diskettes. Use disposable tape or
diskette containers. SSA is unable to return special containers.
If your file is sent via the U.S. Post Office, we suggest you
request a Return Receipt.
PLEASE LABEL YOUR REPORT WITH A LABEL LIKE THE ONE BELOW
Your report must be labeled. The label should look like the one
below. It must contain all the information shown (Tape filers:
Do NOT complete OS and VOL field). Label fill-ins must agree
with the magnetic media (tape or diskette) Code A and B records.
INSTRUCTIONS FOR COMPLETION OF LABEL
W-2VI TAX YEAR
Enter the TAX YEAR being reported. If other than the current
year, please use red ink.
EIN
Enter the Transmitter's Federal EMPLOYER IDENTIFICATION NUMBER.
NAME
Enter the Transmitter's NAME.
CITY
Enter the Transmitter's CITY.
ST
Enter the Transmitter's STATE.
INV#
The inventory number is any type of identification assigned by
the transmitter of a tape or diskette for the transmitter's own
inventory control purposes. If this block is not applicable,
leave blank.
OS
Enter MSDOS for 3 1/2" diskettes.
VOL___OF___
Enter the VOLUME NUMBER if more than one diskette is submitted.
Example: Volume 1 of 3, 2 of 3, 3 of 3.
SSA AWR W-2VI TAX YEAR:____
EIN:_________________________
NAME:________________________
CITY:__________________ ST:__
INV#______________OS_________
VOL. ________ OF _______
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