Employer Withholding

Businesses

MMREF-1 Code Records Layout

W-2 Filing

MMREF-1 Code Records Layout

Alpha/numeric fields should be left-justified.

Numeric/currency fields should be right-justified with zero filled to the left.

If you have no Pennsylvania data for a field, leave the field blank.

Records submitted through e-TIDES must use carriage return line feed characters to terminate each line of data.

Code RA - Submitter Record

Location	Field Name	Length	Notes
1-2	Record Identifier	2	Must be “RA”
3-11	Submitter’s EIN	9	Required
12-216	Variety	205	Optional
217-273	Submitter Name	57	Required
274-295	Location Address	22	Required
296-317	Delivery Address	22	Required
318-339	City	22	Required
340-341	State Abbreviation	2	Use Postal Abbreviation
342-346	ZIP Code	5	Required
347-350	ZIP Code Extension	4	Required
351-395	Variety	45	Optional
396-422	Contact Name	27	Required
423-437	Contact Phone Number	15	Required by PA
438-442	Contact Phone Extension	5	Required by PA
443-445	Blank	3	Fill with blanks
446-485	Contact E-mail	40	Optional
486-488	Blank	3	Fill with blanks
489-498	Contact Fax	10	Optional
499-512	Variety	14	Optional

Code RE - Employer Record

Location	Field name	Length	Notes
1-2	Record Identifier	2	Must be “RE”
3-6	Tax Year	4	Required
7	Agent Indicator	1	Optional
8-16	Employer EIN	9	Required
17-39	Variety	23	Optional
40-96	Employer Name	57	Required
97-118	Location Address	22	Required
119-140	Delivery Address	22	Required
141-162	City	22	Required
163-164	State Abbreviation	2	Required
165-169	Zip Code	5	Required
170-173	Zip Code Extension	4	Required
174-220	Variety	47	Optional
221-504	Blank	284	Fill with blanks
505-512	PA eight-digit Account Number (as displayed on each payment coupon)	8	Required by PA

Code RW – Employee Wage Record – Federal Tax Data, not required by PA

Location	Field Name	Length	Notes
1-2	Record Identifier	2	If present, must be ‘RW’
3-512	Variety	510	Optional

Code RO – Employee Wage Record – not required by PA[

Location	Field Name	Length	Notes
1-2	Record Identifier	2	If present, must be ‘RO’
3-512	Variety	510	Optional

Code RS – State Record -- for Pennsylvania Purposes

Location	Field Name	Length	Notes
1-2	Record Identifier	2	Must be “RS”
3-4	State Code	2	Must be 42 for PA State Wages and Withholding
5-9	Taxing Entity Code	5	Optional
10-18	Social Security Number	9	Required
19-33	Employe First Name	15	Required
34-48	Employe Middle Name/Initial	15	Required
49-68	Employe Last Name	20	Required
69-72	Suffix	4	Required
73-94	Location Address	22	Required
95-116	Delivery Address	22	Required
117-138	City	22	Required
139-140	State Abbreviation	2	Required
141-145	Zip Code	5	Required
146-149	Zip Code Abbreviation	4	Required
150-267	Variety	118	Optional
268-273	Blank	6	Leave blank
274-275	State Code	2	Optional
276-286	State Taxable Wages	11	Enter PA Wages as applicable
287-297	State Income Tax Withheld	11	Enter PA Withholding as applicable
298-487	Variety	190	Optional
488-512	Blank	25	Leave blank

Code RT – Total Record

Location	Field Name	Length	Description and Edits
1-2	Record Identifier	2	Must be “RT”
3-339	Variety	337	Optional
340-475	Blank	136	Leave blank
476-482	Number of Code RS Records when State Code equals ‘42’ in the previous Code RS Records positions 3-4.	7	Required
483-497	Total PA Taxable Wages when State Code equals ‘42’ in the previous Code RS Records positions 3-4.	15	Required
498-512	Total PA Tax Withheld when State Code equals ‘42’ in the previous Code RS Records positions 3-4.	15	Required

A Code RT Record must be present for each PA Code RE Employer Record.
The Code RT Record must be preceded by at least one valid PA Code RS Record.
The Code RT Record contains the totals for all valid Code RS Records reported under the preceding Code RE Record.
Each Code RE Record must have its own Code RT Record.
The aggregate totals of the RS Records with a State Code of '42' must agree with the information reported on each PA form REV-1667, W-2 Transmittal, accompanying your tape or cartridge.

Code RU – Total Record - Optional

Location	Field Name	Length	Description and Edits
1-2	Record Identifier	2	If present, must be ‘RU’
3-512	Variety	510	Optional

Code RF – Final Record

Location	Field Name	Length	Description and Edits
1-2	Record Identifier	2	Must be ‘RF’
3-7	Blank	5	Leave blank
8-475	Variety	468	Optional
476-482	Number of RS Records when State Code equals ‘42’	7	Required
483-497	Total PA Taxable Wages when State Code equals ‘42’	15	Required
498-512	Total PA Tax Withheld when State Code equals ‘42’	15	Required

Code RF totals are the accumulated totals of all Code RT Records submitted.

Records submitted on tape or cartridge must conform to editing specs set forth by the Social Security Administration. For example, if Code RO is present, it must logically follow an appropriate Code RW.

For more information, call 717-787-7635. Services for taxpayers with special hearing and/or speaking needs are available by calling 1-800-447-3020.