Specifications for Filing Forms W-2 Electronically (EFW2)

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 Recordnot 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.