Specifications for Filing Forms W-2c Electroncially

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Specifications for Filing Forms W-2c Electroncially

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Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
WHAT'S NEW
Record Changes
• The Field Name for Personal Identification Number (PIN), positions 13-20 of the RCA Record, has
been changed to User Identification (User ID).
Other Changes
• The Social Security Wage Base for tax year 2008 is $102,000. Social Security taxes will be
withheld at the rate of 6.2 percent (up to $102,000 of employee wages). Medicare taxes continue to
be withheld at a rate of 1.45 percent on all wages.
• The 2008 coverage threshold for Household wages is $1,600.
• Section 2.11 Reporting Large Money Amounts that Exceed the Field Length has been added to
Section 2.0 Special Situations.
• In Section 4.1 General, additional information has been provided in the answer to the question “How
do I make corrections if my company has multiple locations or payroll systems using the same EIN?”
to encourage use of the Establishment Number field (positions 40 – 43 of the RCE Record).
• In Section 4.2.6 State Total Record (RCV), a statement has been added to indicate that if no RCS
State Wage Records are prepared, then an RCV State Total Record should not be prepared.
• In Section 5.6 RCE Record – Employer Record, the Specifications language has been modified to
encourage use of the Employee’s Correct Establishment Number field (positions 40 – 43).
• Section 6.2 Using a User ID/Password has been modified. Instructions regarding User ID and
password expiration have changed.
• Section 10.0 Appendix A: Resources: The name of this section has been changed to reflect the
new content. Links to useful information have been added and updates have been made to the list of
contacts.
• Section 16.2 Appendix G: U.S. Territories and Possession and Military Post Offices: The
Military Post Office Abbreviation, AC (Contigency Operations) has been removed from the list of
acceptable Military Post Offices.
• Section 17.0 Appendix H: Country Codes: Akrotiri Sovereign Base Area (AX) and Dhekelia
Sovereign Base Area (DX) have been added.
• Section 18.0 Appendix I: Maximum Wage and Tax Table has been modified to include tax year
2008 wage amount changes.
• Some editorial changes and corrections for clarification have also been made.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
FILING REMINDERS
Filing Deadline
• Submit an EFW2C file as soon as possible after you discover an error.
• Provide Form W-2c to employees as soon as possible.
Electronic Filing
• For tax year 2008, Business Services Online (BSO) filers may upload their files beginning on
December 8, 2008.
• For tax year 2008, EDT filers may transmit their files beginning on January 5, 2009.
Other Filing Reminders
• If you are running anti-spam software, be sure to configure it so that SSA correspondence is not
identified as spam.
• RCA Submitter Record Information: It is imperative that the submitter’s telephone number and email address be entered in the appropriate positions. Failure to include correct and complete
submitter contact information may, in some cases, make it necessary for the Social Security
Administration (SSA) to reject your submission.
• If you file 250 or more Forms W-2c during a calendar year, you must now file them electronically
unless the Internal Revenue Service (IRS) grants you a waiver. (You may be charged a penalty if
you fail to file electronically when required.)
− For purposes of the electronic filing requirement, only Forms W-2c for the immediate prior
year are taken into account. For example, if an employer must file 200 Forms W-2c for the
immediate prior year in March and then discovers that another 100 Forms W-2c for the same
year must be filed in August, only the 100 Forms W-2c filed in August must be filed
electronically.
• If your organization files on behalf of multiple employers, include no more than 500,000 RCW
Records or 25,000 RCE Records per submission. Following these guidelines will help to ensure that
your wage data is processed in a timely manner.
• All submitters must obtain a User ID through our registration process (see Section 6) and must enter
that User ID in the RCA Record.
• Make sure the User ID assigned to the employee who is attesting to the accuracy of the W-2c data is
included in the Submitter Record (RCA Record). See Section 6 for additional information.
• Make sure each data file submitted is complete (RCA through RCF Records).
• Employer Record Information: Following the last RCW/RCO/RCS Record, create an
RCT/RCU/RCV Record, then create either:
− The RCE Record for the next employer in the submission; or
− An RCF Record if this is the last report in the submission.
• If no RCS State Wage Records are prepared, do not prepare an RCV State Total Record.
• Do not create a file that contains any data recorded after the RCF Record.
• Be sure to enter the correct tax year in the Employer Record (RCE Record).
• Third-Party recap reports cannot be filed electronically.
• For general information about employer wage reporting, visit SSA’s employer website at
www.socialsecurity.gov/employer.

iii

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
TABLE OF CONTENTS
1.0 GENERAL INFORMATION ........................................................................................................................ 1
1.1 Filing Requirements ............................................................................................................................... 1
1.2 Processing a File..................................................................................................................................... 3
1.3 Assistance............................................................................................................................................... 4
2.0 SPECIAL SITUATIONS ................................................................................................................................ 5
2.1 Agent Determination .............................................................................................................................. 5
2.1.1 Special Instructions for 2678 Agents ........................................................................................ 5
2.2 Correcting Social Security Wages and/or Social Security Tips Without Correcting Medicare Wages
and Tips .................................................................................................................................................. 5
2.3 Correcting Tax Year, EIN and Employment Code................................................................................. 6
2.4 Correcting Money that was Reported Under a Previous EIN ................................................................ 7
2.5 Correcting Employee Name and Social Security Number (SSN) .......................................................... 8
2.6 Special Instructions for Correcting Deferred Compensation for Employees with More Than One
Type of Deferred Compensation ........................................................................................................... 9
2.6.1 Correcting Deferred Compensation Originally Reported in TIB Format.................................. 9
2.6.2 Correcting Deferred Compensation Originally Reported in EFW2 Format............................ 10
2.7 Household Employees.......................................................................................................................... 12
2.8 Self-Employed Submitter ..................................................................................................................... 12
2.9 Third-Party Sick Pay Recap Reporting ................................................................................................ 12
2.10 Predecessor/Successor Agent Reporting .............................................................................................. 13
2.11 Reporting Money Amounts that Exceed the Field Length ................................................................... 13
2.12 Assistance............................................................................................................................................. 13
3.0 MAKING CORRECTIONS ......................................................................................................................... 14
3.1 Correcting a Processed File .................................................................................................................. 14
3.2 How to Make Corrections .................................................................................................................... 15
3.2.1 Correcting Puerto Rico Wages ................................................................................................ 18
3.2.2 Correcting Wages for Virgin Islands, Guam, American Samoa, or Northern Mariana Islands18
3.3 Assistance ............................................................................................................................................ 18
4.0 FILE DESCRIPTION................................................................................................................................... 19
4.1 General ................................................................................................................................................. 19
4.2 File Requirements................................................................................................................................ 19
4.2.1 Submitter Record (RCA)......................................................................................................... 19
4.2.2 Employer Record (RCE) ......................................................................................................... 19
4.2.3 Employee Wage Records (RCW and RCO)............................................................................ 20
4.2.4 State Wage Record (RCS)....................................................................................................... 20
4.2.5 Total Records (RCT and RCU) ............................................................................................... 20
4.2.6 State Total Record (RCV) ...................................................................................................... 20
4.2.7 Final Record (RCF) ................................................................................................................. 20
4.3 Assistance ............................................................................................................................................ 21
5.0 RECORD SPECIFICATIONS..................................................................................................................... 22
5.1 General ................................................................................................................................................. 22
5.2 Rules..................................................................................................................................................... 22
5.3 Purpose ................................................................................................................................................. 24
5.4 Assistance............................................................................................................................................. 24
5.5 RCA Record – Submitter Record ......................................................................................................... 25
5.6 RCE Record – Employer Record ......................................................................................................... 29
5.7 RCW Record – Employee Wage Record ............................................................................................. 33
5.8 RCO Record – Employee Wage Record .............................................................................................. 48
5.9 RCS Record – State Wage Record ....................................................................................................... 52
5.10 RCT Record – Total Record................................................................................................................. 59

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
5.11 RCU Record – Total Record ................................................................................................................ 72
5.12 RCV Record – State Total Record ....................................................................................................... 76
5.13 RCF Record – Final Record ................................................................................................................. 77
6.0 USER IDENTIFICATION (USER ID)/PASSWORD REGISTRATION INFORMATION ................. 78
6.1 Obtaining a User ID/Password ............................................................................................................. 78
6.2 Using a User ID/Password.................................................................................................................... 79
6.3 Assistance............................................................................................................................................. 79
7.0 ACCUW2C SOFTWARE............................................................................................................................. 80
7.1 General ................................................................................................................................................. 80
7.2 Assistance............................................................................................................................................. 80
8.0 BUSINESS SERVICES ONLINE (BSO) ELECTRONIC FILE UPLOAD............................................. 81
8.1 General ................................................................................................................................................. 81
8.2 Accessing the BSO............................................................................................................................... 81
8.3 Data Requirements ............................................................................................................................... 81
8.4 Additional Information......................................................................................................................... 82
8.5 Assistance............................................................................................................................................. 82
9.0 ELECTRONIC DATA TRANSFER (EDT) FILING ................................................................................ 83
9.1 General ................................................................................................................................................. 83
9.2 Data Requirements ............................................................................................................................... 83
9.3 Assistance............................................................................................................................................. 83
10.0 APPENDIX A - RESOURCES..................................................................................................................... 84
11.0 APPENDIX B - CORRECTABLE EFW2 FIELDS THROUGH AN EFW2C FILE ............................. 87
11.1 RE Record ............................................................................................................................................ 87
11.2 RW Record ........................................................................................................................................... 88
11.3 RO Record............................................................................................................................................ 90
12.0 APPENDIX C - CORRECTABLE EFW2C FIELDS ................................................................................ 92
12.1 RCE Record.......................................................................................................................................... 92
12.2 RCW Record ........................................................................................................................................ 93
12.3 RCO Record ......................................................................................................................................... 97
13.0 APPENDIX D - EXAMPLE OF REPORTING W-2C INFORMATION................................................ 99
14.0 APPENDIX E - RECORD SEQUENCING EXAMPLES ....................................................................... 100
15.0 APPENDIX F - ACCEPTABLE CHARACTER SETS........................................................................... 101
16.0 APPENDIX G - POSTAL ABBREVIATIONS AND NUMERIC CODES............................................ 102
16.1 U.S. States .......................................................................................................................................... 102
16.2 U.S. Territories and Possessions and Military Post Offices ............................................................... 102
17.0 APPENDIX H - COUNTRY CODES ........................................................................................................ 103
18.0 APPENDIX I – MAXIMUM WAGE AND TAX TABLE ....................................................................... 106
19.0 APPENDIX J - GLOSSARY ...................................................................................................................... 107

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
1.0

GENERAL INFORMATION

1.1

Filing Requirements

What's in this publication?
Instructions for reporting Form W-2c information (correcting wage and tax information for tax years
1978 or later) with the Social Security Administration (SSA) through electronic filing using the
Specifications for Filing Forms W-2c Electronically (EFW2C) format.
When may I send an EFW2C file to SSA using these instructions?
• Submit an EFW2C file as soon as possible after you discover an error. Also provide Form W-2c to
employees as soon as possible.
• Use form W-2c to correct errors on Forms W-2, 499R-2/W-2PR, W-2AS, W-2GU, W-2CM or W2VI or W-2c previously filed with SSA.
Who must use these instructions?
• If you are required to file 250 or more Forms W-2c during a calendar year, you must now file them
electronically, unless the Internal Revenue Service (IRS) grants you a waiver. You may be charged
a penalty if you fail to file electronically when required.
• For purposes of the electronic requirement, only Forms W-2c for the immediate prior year are taken
into account.
• Also, for example, if an employer must file 200 Forms W-2c for the immediate prior year in March
and then discovers that another 100 Forms W-2c for the same year must be filed in August, only the
100 Forms W-2c that are filed in August must be filed electronically.
• You may request a waiver on IRS Form 8508, Request for Waiver From Filing Information Returns
Electronically/Magnetically. Submit Form 8508 to the IRS at least 45 days before you file Forms
W-2c.
• For further information concerning the filing of information returns to IRS electronically:
− Contact the IRS Martinsburg Computing Center or by telephone toll-free at 1-866-455-7438
between 8:30 a.m. and 4:30 p.m. Eastern Time.
− Visit the IRS website at www.irs.gov.
Note: If you file fewer than 250 Forms W-2c, they are not required to be filed electronically;
however, doing so will enhance the timeliness and accuracy of forms processing.
What if I upload a file to SSA that does not match the format in this publication?
• We may not be able to process your submission and you may be required to resubmit your wage file.
• Your employees' wages may not be properly credited.
• Your totals of all W-2c reports may not match the tax payment totals for the year.
What clarifications do I need before I read this publication?
• The term “W-2c” refers to W-2c, W-2AS, W-2CM, W-2GU, W-2VI and W-2cPR/499R-2c.
• The term “W-3c” refers to W-3c, W-3SS (Transmittal of Wage and Tax Statements for Forms
W-2AS, W-2GU, W-2CM, W-2VI) and W-3cPR.
1

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
What are the money fields that are maintained by SSA on an employee’s earnings record?
• Wages, Tips and Other Compensation
• Social Security Wages
• Medicare Wages and Tips
• Social Security Tips
• Total Deferred Compensation Contributions
• Deferred Compensation Contributions to Section 401(k)
• Deferred Compensation Contributions to Section 403(b)
• Deferred Compensation Contributions to Section 408(k)(6)
• Deferred Compensation Contributions to Section 457(b)
• Deferred Compensation Contributions to Section 501(c)(18)(D)
• Non-Qualified Plan Section 457 Distributions or Contributions
• Non-Qualified Plan Not Section 457 Distributions or Contributions
• Employer Contributions to a Health Savings Account
What are the money fields that are not maintained by SSA?
• Federal Income Tax Withheld
• Social Security Tax Withheld
• Medicare Tax Withheld
• Advance Earned Income Credit
• Dependent Care Benefits
• Military Employee Basic Quarters, Subsistence and Combat Pay
• Income From the Exercise of Nonstatutory Stock Options
• Allocated Tips
• Medical Savings Account
• Simple Retirement Account
• Qualified Adoption Expenses
• Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance Over $50,000
• Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000
• Employer Cost of Premiums for Group Term Life Insurance Over $50,000
• Uncollected Employee Tax on Tips
• Non-Taxable Combat Pay
• Deferrals Under a Section 409A Non-qualified Deferred Compensation Plan
• Income Under Section 409A on a Non-qualified Deferred Compensation Plan
• Designated Roth Contributions to a Section 401(k) Plan
• Designated Roth Contributions Under a Section 403(b) Salary Reduction Agreement
What records are forwarded to the IRS?
All data on the RCE, RCW, RCO, RCT, and RCU Records.
Do I have to send a paper W-3c/W-2c in addition to my electronic file upload?
No, do not send paper forms.
Do I have to register to get a User Identification (User ID) before I send you my file?
Yes. See Section 6 of this publication for registration information.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
Do you have test software that I can use to verify the accuracy of my EFW2C file?
Yes. See Section 7 of this publication for AccuW2C information.
How may I send you my W-2c information using the EFW2C format?
• Business Services Online (BSO) Electronic File Upload (see Section 8)
• Electronic Data Transfer (EDT) (see Section 9)
May I use these instructions to report corrections to State and Local Tax Agencies about annual and
quarterly wage and tax data?
• Some states will accept the format for the State Wage Record shown in this book; however,
arrangements and approval for reporting to State or local taxing agencies must be made with each
individual State or local tax agency.
• SSA and IRS do not transfer or process the State Wage Record (RCS) or the State Total Record
(RCV) data.
1.2

Processing a File

How long does it take to process my file?
Generally, within 120 days. Failure to include correct and complete submitter contact information in the
RCA Submitter Record may, in some cases, significantly increase the time required to process your file.
Will you notify me when the file is processed?
No, but for all submissions other than paper reports, you can view the status on the BSO (see Section
6.2).
What if you can't process my file?
• If you specify "E-Mail/Internet" as your Preferred Method of Problem Notification in position 315
of the Submitter Record, we will send you an e-mail requesting that you log in to view your error
information online at www.socialsecurity.gov/bso/bsowelcome.htm with your active User ID and
password. If you do not have an active User ID and password, please see Section 6.0 (User
ID/Password Registration Information). SSA encourages submitters to choose “E-Mail/Internet” as
their Preferred Method of Problem Notification in order to receive their notices as quickly as
possible.
• If you select "U.S. Postal Service" as your Preferred Method of Problem Notification in position 315
of the Submitter Record, we will send you a letter containing an explanation of the problems that we
found.
What should I do to correct my file?
• Follow the instructions in the notice you receive.
• Review and correct the information you sent us.
• See Appendix A for additional resources.
• For assistance call 1-800-772-6270, Monday through Friday, 7 a.m. to 7 p.m. Eastern Time.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

If I use a reporting representative to submit my file, am I responsible for the accuracy of the file?
Yes.
Do I need to keep a copy of the W-2c information I send you?
Yes. IRS requires that you retain a copy of your W-2c Copy A data or to be able to reconstruct the data
for at least four (4) years after the due date of the report.
1.3

Assistance

Who should I call if I have general questions about information in this publication?
See Appendix A for additional resources.
Note: For questions concerning using the State Wage Record, contact your State Revenue Agency.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
2.0

SPECIAL SITUATIONS

2.1

Agent Determination

I think I should report as an agent. How can I determine if I am an agent?
Agent codes in the Employer RCE Record are used only if one of the situations below applies:
• IRS Form 2678 Procedure Agent (Agent Indicator Code “1”)
− An employer that wants to use an agent prepares an IRS Form 2678 (Employer Appointment of
Agent) and submits the form to an agent.
− The agent submits to the IRS the IRS Form(s) 2678 received from an employer(s) along with a
written request for authority to act as an agent for an employer(s) and the IRS gives written
approval.
• Common Paymaster (Agent Indicator Code “2”)
− A corporation that pays an employee who works for two or more related corporations at the
same time or who works for two different parts of the parent corporation, with different
Employer Identification Numbers (EIN), during the same year.
− No approval or forms are required to become a common paymaster.
• 3504 Agent (Agent Indicator Code “3”)
− A State or local government agency authorized to serve as a section 3504 agent for disabled
individuals and other welfare recipients who employ home-care service providers to assist
them in their homes (“service recipients”).
Note: For more information, see Section 7 (Special Rules for Paying Taxes) of the IRS Publication
15-A (Employer's Supplemental Tax Guide) at www.irs.gov/pub/irs-pdf/p15a.pdf.
2.1.1

Special Instructions for 2678 Agents

I am an approved 2678 Agent. How do I report?
• If you are an IRS approved 2678 Agent, there is a special case in which the IRS has additional
requirements for reporting the employer name and address.
• For detailed instructions, see IRS “Instructions for Forms W-2 and W-3,” Special Reporting
Situations for Form W2/Agent report, at www.irs.gov/pub/irs-pdf/iw2w3.pdf.
2.2

Correcting Social Security Wages and/or Social Security Tips Without Correcting
Medicare Wages and Tips

I am making a correction to Social Security Wages and/or Social Security Tips with the following
conditions:
• The correction is for tax year 1991, or later, and
• I only need to correct Social Security Wages and/or Social Security Tips.
• The correct amount for Social Security Wages and/or Social Security Tips is less than the originally
reported amount.
• There is no change to the originally reported Medicare Wages and Tips.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
How do I do this?
• In addition to correcting the Social Security Wages and/or Social Security Tips for an employee, you
must show the total Medicare Wages previously reported in both the original and correct Medicare
Wages and Tips items - even though there is no change to the originally reported Medicare Wages
and Tips.
Example:
ORIGINAL EFW2:
FIELD NAME
REPORTED AS:
Tax Year
1991 or later
Social Security Wages
$700.00
Social Security Tips
$100.00
Medicare Wages and Tips
$800.00

COMPLETE EFW2C FORMAT RCW (AND RCT) RECORDS AS:
FIELD NAME
ORIGINALLY REPORTED
CORRECT
Social Security Wages
$700.00
$0.00
Social Security Tips
$100.00
$0.00
Medicare Wages and Tips
$800.00
$800.00

Note: When the above instructions are followed, AccuW2C users will still get the edit, "The
Originally Reported Money field amount must not be the same as the Correct Money field amount."
This edit can be ignored in this situation.
2.3

Correcting Tax Year, EIN and Employment Code

I reported earnings under an incorrect Employment Code. I need to correct the Employment Code.
How do I do this?
• To correct an Employment Code, contact your Employer Services Liaison Officer (ESLO) for
assistance.
• See Appendix A for additional resources and a complete list of contact numbers.
I reported earnings under the wrong tax year or EIN. I need to correct the tax year or EIN. How do I
do this?
• In order to make this correction, you must submit two EFW2C files.
• To correct an incorrect tax year or EIN on an EFW2 file, submit one EFW2C file showing the
incorrect tax year or EIN and show the original amounts that were on the original submission and
the corrected amounts as zero.
• Additionally, a second EFW2C file will be needed to show original amounts as zero and the
corrected amounts.
• Contact your ESLO for further assistance. See Appendix A for additional resources and a complete
list of contact numbers.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
Example 1 – Tax Year Correction:
REPORT #1
TAX YEAR

Incorrect Tax Year

MONEY FIELDS

ORIGINALLY REPORTED
Amounts reported on original
submission

CORRECT
Zeros

REPORT #2
TAX YEAR

Correct Tax Year

MONEY FIELDS

ORIGINALLY REPORTED
Zeros

CORRECT
Amounts reported on original
submission

ORIGINALLY REPORTED
Blanks
Amounts reported on original
submission

CORRECT
Incorrect EIN
Zeros

ORIGINALLY REPORTED
Blanks
Zeros

CORRECT
Correct EIN
Amounts reported on original
submission

Example 2 – EIN Correction:
REPORT #1
EIN
MONEY FIELDS

REPORT #2
EIN
MONEY FIELDS

2.4

Correcting Money that was Reported Under a Previous EIN

I reported earnings under an EIN that has since been changed and is no longer in use. I now have a
new EIN because the structure of my business has changed. I need to correct money amounts that were
reported under the previous EIN. How do I do this?
• Prepare an RCE Record with the old EIN in the “Employer’s/Agent’s Originally Reported EIN”
field (position 8 – 16).
• Enter the new EIN in the “Employer’s/Agent’s Correct EIN” field (position 17 – 25).
• For more information, visit the IRS website, www.irs.gov or contact your ESLO for further
assistance. See Appendix A for additional resources and a complete list of contact numbers.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

2.5

Correcting Employee Name and Social Security Number (SSN)

I reported a W-2 where all money fields were correct but the employee name and/or SSN was reported
incorrectly. How do I correct this?
• Complete the RCW Record original “Social Security Number”, original “Employee First Name”,
original “Employee Middle Name or Initial” and original “Employee Last Name” fields for all
SSN/name corrections.
• Report blanks in an original name field if blanks were originally reported.
• If there is no SSN available for the employee, enter zeros (0) in positions 13 - 21 of the RCW
Record, and have your employee call 1-800-772-1213 or visit the local Social Security office to
obtain an SSN. Do not enter a fictitious SSN, (for example, 111111111, 333333333, or 123456789).
− When the SSN is provided, submit an EFW2C format report to SSA or use W-2c Online.
− Complete the RCW Record as follows:
Employee’s Originally Reported Social
Security Number (SSN)
Employee’s Correct Social Security
Number (SSN)
Employee’s Originally Reported First
Name, Middle Name or Initial and Last
Name
Employee’s Correct First Name, Middle
Name or Initial and Last Name
Money Fields

Fill with zeros.
Correct SSN, as shown on their Social Security card.
Employee name as reported in the “Employer First Name”,
“Employee Middle Name or Initial” and “Employee Last Name”
fields in the EFW2.
Correct Employee Name, as shown on their Social Security card.
Blanks in all money fields unless you also need to correct a
previously reported money field.

Exceptions:
• Do not use the EFW2C format to correct cases where the original SSN was reported as blanks or
zeros and the original employee’s name was reported as blanks. Instead, contact SSA at 1-800-7726270 for assistance with this type of name/SSN correction.
Example:
The original EFW2 file was reported as follows:
Name
Employee #1
•

SSN
000-00-0000

Do not use the EFW2C format to correct cases where the original SSN was reported as blanks or
zeros for two or more employees with identical names. Instead, contact your ESLO for assistance.
See Appendix A for additional resources and a complete list of contact numbers.
Example:
The original EFW2 file was reported as follows:

Employee #1
Employee #2

Name
John Smith
John Smith

SSN
000-00-0000
000-00-0000

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

•

In this case, do not use the EFW2C format to correct the SSN. Doing so could result in the earnings
of both Employee #1 and Employee #2 to be credited to Employee #1. The EFW2C format may
only be used to correct any case where the original SSN was reported as blanks or zeros for an
employee whose name is not identical to any other employee’s.
To correct a few cases where one of the exceptions listed above apply, contact SSA at 1-800-7726270. For a large number of such corrections, please contact your ESLO (see Appendix A) and
request help with the Large Employer Reinstatement Process.

2.6

Special Instructions for Correcting Deferred Compensation for Employees with More
Than One Type of Deferred Compensation

In the EFW2C format RCW Record, Deferred Compensation is reported in the following fields:
FIELD NAME

POSITION OF ORIGINALLY
REPORTED
FIELD
Deferred Compensation Contributions to
442 - 452
Section 401(k)
Deferred Compensation Contributions to
464 - 474
Section 403(b)
Deferred Compensation Contributions to
486 - 496
Section 408(k)(6)
Deferred Compensation Contributions to
508 - 518
Section 457(b)
Deferred Compensation Contributions to
530 - 540
Section 501(c)(18)(D)
Total Deferred Compensation
552 - 562
Contributions

POSITION OF
CORRECT FIELD
453 - 463
475 - 485
497 - 507
519 - 529
541 - 551
563 - 573

The manner in which Deferred Compensation corrections are reported in the EFW2C format for an
employee with more than one type of Deferred Compensation is determined by the format of the original
submission (TIB or EFW2) and the tax year.
2.6.1

Correcting Deferred Compensation Originally Reported in TIB Format

My original submission was in TIB format. How do I make a correction in EFW2C format to Deferred
Compensation for an employee with more than one type of Deferred Compensation?
• Complete only the Originally Reported and Correct Total Deferred Compensation Contribution
fields (positions 552 - 562 and 563 - 573 , respectively) in the RCW Record.
• Report blanks in positions 442 - 551 of the RCW Record.
• Complete the corresponding RCT Record fields in the same manner.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
2.6.2

Correcting Deferred Compensation Originally Reported in EFW2 Format

My submission was originally reported in EFW2 (formerly MMREF-1) format. How do I make a
correction in EFW2C format to Deferred Compensation for an employee with more than one type of
Deferred Compensation if the tax year is 1987 through 2003?
• Complete the Originally Reported and Correct fields for all types of Deferred Compensation for
which either the original amount and/or the corrected amount is a nonzero numeric value.
• Report the previously reported (nonzero) amount in both the Originally Reported and Correct fields
for any type of Deferred Compensation that was originally reported and is not being corrected.
Note: When the above instructions are followed, AccuW2C users will still get the edit, "The
Originally Reported Money field amount must not be the same as the Correct Money field amount."
This edit can be ignored in this situation.
•
•
•

Report blanks (not zeros) for any type of Deferred Compensation that was not originally reported
and does not apply for the employee.
Report blanks in positions 552 - 562 and 563 - 573 of the RCW Record.
Complete the corresponding RCT Record fields in the same manner.

Example 1 - Tax Year 1987 through 2003:
An employee is reported for $500.00 Deferred Compensation Contributions to Section 401(k) and
$300.00 Deferred Compensation Contributions to Section 408(k)(6). You want to correct the Deferred
Compensation Contributions to Section 401(k) to $700.00 without changing the Deferred Compensation
Contributions to the Section 408(k)(6) amount.
IF ORIGINALLY REPORTED IN EFW2 (FORMERLY MMREF-1) FORMAT AS:
FIELD NAME
ORIGINALLY REPORTED
Deferred Compensation Contributions to Section 401(k)
$500.00
Deferred Compensation Contributions to Section 403(b)
$0.00
Deferred Compensation Contributions to Section 408(k)(6)
$300.00
Deferred Compensation Contributions to Section 457(b)
$0.00
Deferred Compensation Contributions to Section
$0.00
501(c)(18)(D)

COMPLETE EFW2C FORMAT RCW (AND RCT) RECORDS AS:
FIELD NAME
ORIGINALLY
CORRECT
REPORTED
Deferred Compensation Contributions to Section 401(k)
$500.00
$700.00
Deferred Compensation Contributions to Section 403(b)
blanks
blanks
Deferred Compensation Contributions to Section
$300.00
$300.00
408(k)(6)
Deferred Compensation Contributions to Section 457(b)
blanks
blanks
Deferred Compensation Contributions to Section
blanks
blanks
501(c)(18)(D)

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
My submission was originally reported in EFW2 (formerly MMREF-1) format. How do I make a
correction in EFW2C format to Deferred Compensation for an employee with more than one type of
Deferred Compensation if the tax year is 2004 or later?
• Complete the Originally Reported and Correct fields for only the type(s) of Deferred Compensation
being corrected.
• Report blanks (not the previously reported nonzero amount ) in both the Originally Reported and
Correct fields for any type of Deferred Compensation that was originally reported and is not being
corrected.
• Report blanks (not zeros) for any type of Deferred Compensation that was not originally reported
and does not apply for the employee.
• Report blanks in positions 552 - 562 and 563 - 573 of the RCW Record.
• Complete the corresponding RCT Record fields in the same manner.
Example 2 - Tax Year 2004 or later:
An employee is reported for $500.00 Deferred Compensation Contributions to Section 401(k) and
$300.00 Deferred Compensation Contributions to Section 408(k)(6). You want to correct the Deferred
Compensation Contributions to Section 401(k) to $700.00 without changing the Deferred Compensation
Contributions to the Section 408(k)(6) amount.
IF ORIGINALLY REPORTED IN EFW2 (FORMERLY MMREF-1) FORMAT AS:
FIELD NAME
ORIGINALLY REPORTED
Deferred Compensation Contributions to Section 401(k)
$500.00
Deferred Compensation Contributions to Section 403(b)
$0.00
Deferred Compensation Contributions to Section 408(k)(6)
$300.00
Deferred Compensation Contributions to Section 457(b)
$0.00
Deferred Compensation Contributions to Section
$0.00
501(c)(18)(D)

COMPLETE EFW2C FORMAT RCW (AND RCT) RECORDS AS:
FIELD NAME
ORIGINALLY
CORRECT
REPORTED
Deferred Compensation Contributions to Section 401(k)
$500.00
$700.00
Deferred Compensation Contributions to Section 403(b)
blanks
blanks
Deferred Compensation Contributions to Section
blanks
blanks
408(k)(6)
Deferred Compensation Contributions to Section 457(b)
blanks
blanks
Deferred Compensation Contributions to Section
blanks
blanks
501(c)(18)(D)

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

2.7

Household Employees

I am a household employer and I file under Schedule H. My employee does domestic work. How do I
correct my employee’s wages?
• Prepare an RCE Record with an "H" in the “Employer’s Correct Employment Code” field, position
223.
• The sum of Social Security wages and Social Security tips must be equal to or greater than the
yearly minimum to be covered. (See Appendix I.)
• If the sum is less than the tax year minimum, report zeros in the “Correct Social Security Wages”
and “Correct Social Security Tips” fields in the RCW Record.
• Medicare Wages and Tips must be equal to or greater than the tax year minimum to be covered.
• If Medicare Wages and Tips is less than the Household tax year minimum, report zeros in the
“Correct Medicare Wages and Tips” field in the RCW Record. (See Appendix I.)
• Household employees who earn less than the minimum covered amount should not have Social
Security tax and Medicare Tax withheld.
• If the sum of Social Security Wages and Social Security Tips is reported as nonzero and is less than
the minimum covered amount or if Medicare Wages and Tips is reported as nonzero and is less than
the minimum covered amount, SSA will reduce Social Security Wages, Social Security Tips, and/or
Medicare Wages and Tips to zero when the wage report is processed. An EFW2C correction is not
necessary since Social Security Wages, Social Security Tips, and/or Medicare Wages and Tips have
already been correctly processed as zero.
Note: If 5 or fewer W-2c forms are submitted, please consider using W-2c Online to submit your file.
You can complete up to 5 Forms W-2c on your computer and electronically submit them to SSA. No
software is needed. For additional information, visit Business Services Online at
www.socialsecurity.gov/employer.
2.8

Self-Employed Submitter

I am a self-employed third-party submitter with no EIN because I have no employees. How should I
report my EIN?
• You should register with the BSO; and
• Report zeros in the “Submitter’s Employer Identification Number (EIN)” field (positions 4 – 12) in
the RCA Record.
2.9

Third-Party Sick Pay Recap Reporting

What is a third-party sick pay recap report?
A recap form is a special W-2 that does not contain an employee name or SSN. For more information
about recap reports, visit the IRS website, www.irs.gov/pub/irs-pdf/p15a.pdf.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
Can I file a EFW2C file to correct a third-party sick pay recap report?
Third-Party Sick Pay recap reports may not be filed electronically.
2.10

Predecessor/Successor Agent Reporting

I need to file a correction for a W-2 that represents only part of the employee’s yearly earnings. How
do I do this?
In order to do this, we strongly recommend that you contact SSA to confirm that the original money
amount(s) agrees with the employee’s earnings record. See Section 2.12 for contact information.
Example:
Employee A earned a total of $125,000 in tax year (TY) 2008. His earnings were reported by two
different submitters.
ORIGINAL EFW2 #1:
SUBMITTER
REPORTED FOR
TIME PERIOD
MONEY FIELD

Submitter A
Employee A
January through June of TY 2008
$50,000

ORIGINAL EFW2 #2:
SUBMITTER
REPORTED FOR
TIME PERIOD
MONEY FIELD

Submitter B
Employee A
July through December of TY 2008
$75,000

Submitter A should contact SSA before making a correction to Employee A’s $50,000 as reported in
EFW2 #1 to ensure that the correction does not affect the EFW2 that was reported by Submitter B.
2.11

Reporting Money Amounts that Exceed the Field Length

What if I need to report money amounts that exceed the permissible field length?
• To submit a file where money amounts exceed the permissible field length, contact your Employer
Services Liaison Officer (ESLO) for assistance.
• See Appendix A for a complete list of contact numbers.
2.12

Assistance

Who should I call if I have questions about a special situation?
Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time, or see Appendix A
for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
3.0

MAKING CORRECTIONS

3.1

Correcting a Processed File

What can I correct using the EFW2C file?
You can correct specific fields that have been processed by SSA and/or provide correction information
to IRS.
What do you mean when you say specific fields are processed by SSA?
• Some money fields processed by SSA are maintained by SSA with the money amounts also
forwarded to IRS. These fields can be corrected with an EFW2C file, and the correction information
is forwarded to IRS.
• Some money fields processed by SSA are not maintained by SSA, but the amounts are forwarded to
IRS. Correction information submitted on an EFW2C file for these fields is forwarded to IRS.
• Some money fields processed by SSA are not maintained by SSA, but the amounts are forwarded to
the responsible trust territory or commonwealth. These money fields cannot be corrected with an
EFW2C file. Corrections can be submitted directly to the trust territory or commonwealth via a
paper correction form. See Sections 3.2.1 and 3.2.2 for more information.
What types of corrections can I make?
You can make corrections to employer information and employee information.
What kind of employer information can I correct?
You can correct the Employer/Agent EIN, Employment Code, Tax Year, Establishment Number and
Third-Party Sick Pay Indicator.
What kind of employee information can I correct?
You can correct most money fields, the SSN, employee name and indicators.
How do I correct information on an employee's earnings file?
• For money amounts to be recorded on an employee's earnings file, the SSN and name originally
submitted agreed with the SSN and associated name on our records.
• In order to correct information on an employee's earnings file, the EFW2C file must contain the
"correct" SSN and "correct" associated name that agree with our records and agree with the SSN and
name on an employee's earnings file.
• Employee money corrections we make are based on offsetting the incorrect information and adding
the correct information.
• For employee money corrections, this can be accomplished using one employer report (Employer
Record, Employee Wage Record(s), and Total Record(s)).
• For other corrections, such as EIN, Employment Code, Tax Year and Establishment Number, two
employer reports are needed. The first employer report offsets the incorrect information and the
second employer report adds the correct information.
• For further assistance with scenarios that require two correction reports, contact your ESLO. See
Appendix A for additional resources and a complete list of contact numbers.
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Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
What if the employee’s name has changed? How would the employee change his/her name on SSA’s
records?
• You must ask the employee to correct the associated name on our records. Usually, this is done with
Form SS-5 (Application for a Social Security Number) at the local Social Security office.
• You cannot correct the name on SSA’s records using an EFW2C file.
Is there a time limit for filing corrections which reduce Social Security Wages/Tips or Medicare Wages
and Tips?
Usually, SSA will not reduce Social Security or Medicare wages on an employee’s earnings file after
the IRS’ Statute of Limitations (3 years, 3 months and 15 days). However, SSA can increase Social
Security or Medicare wages at any time, even after the Statute of Limitations has passed.
3.2

How to Make Corrections

I reported some employee wages incorrectly (everything else is correct). How do I correct this?
• You must submit one EFW2C file.
• For every money field in the RCW and RCO Records that you want to correct, complete the related
money fields: “Originally Reported” money and “Correct” money.
• SSA can only correct the latest amount that we have processed for a money field. In order to correct
that field, the “Originally Reported” money amount that you submit must match the latest amount
that we have processed. If you are not sure of what should be entered in the “Originally Reported”
money field, please contact SSA at 1-800-772-6270, Monday through Friday, 7:00 a.m. to 7:00 p.m.
eastern time.
• The “Originally Reported” money field will be the amount reported on the original EFW2 money
field.
• However, if you have made a prior correction on the money field that you now want to correct, the
“Originally Reported” money field will now be the amount reported as the “Corrected” amount on
the prior correction.
• For every money field that you do not want to correct, fill the related money fields “Originally
Reported” and “Correct” with blanks.
• See Appendix B for specific instructions.
I did not complete some money fields in my report for tax year 1991 or later, but everything else is
correct - how do I correct the money fields?
• In some situations, we compute the amount for money fields based on the maximum for the tax year.
• In these situations you do not need to submit a correction. If you want to verify that the amounts
computed by SSA are correct, call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m.
Eastern Time.
• If your situation is not one of the following, you will need to submit a correction (see above).

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
•

•

Situation 1
You entered zeros in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Tax Withheld
3) Medicare Tax Withheld
and
You entered zeros in the following fields:
1) Social Security Wages
Medicare Wages and Tips
2) Social Security Tips
We computed amounts for the following fields:
1) Social Security Wages (Tips included)
2) Medicare Wages and Tips
Situation 2
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Tax Withheld
and
You entered zeros in the following fields:
1) Social Security Wages
2) Medicare Wages and Tips
3) Social Security Tips
4) Medicare Tax Withheld
We computed amounts for the following fields:
1) Social Security Wages (Tips Included)
2) Medicare Wages and Tips
3) Medicare Tax Withheld
Situation 3
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Tax Withheld
3) Medicare Wages and Tips
4) Medicare Tax Withheld
and
You entered zeros in the following fields:
1) Social Security Wages
2) Social Security Tips
We computed amounts for the following fields:
1) Social Security Wages (Tips Included)
Situation 4
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Tax Withheld
3) Medicare Wages and Tips
and
You entered zeros in the following fields:
1) Social Security Wages
2) Social Security Tips
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Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

•

3) Medicare Tax Withheld
We computed amounts for the following fields:
1) Social Security Wages (Tips Included)
2) Medicare Tax Withheld
Situation 5
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Wages
3) Social Security Tips
4) Social Security Tax Withheld
and
You entered zeros in the following fields:
1) Medicare Wages and Tips
2) Medicare Tax Withheld
We computed amounts for the following fields:
1) Medicare Wages and Tips
2) Medicare Tax Withheld
Situation 6
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Wages
3) Social Security Tips
4) Social Security Tax Withheld
5) Medicare Tax Withheld
and
You entered zeros in the following field:
1) Medicare Wages and Tips
We computed an amount for the following field:
1) Medicare Wages and Tips
Situation 7
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Social Security Wages
3) Social Security Tips
4) Social Security Tax Withheld
5) Medicare Wages and Tips (must be less than Social Security Wages and Tips combined)
and
You entered zeros in the following field:
1) Medicare Tax Withheld
We computed an amount for the following field:
1) Medicare Tax Withheld
Situation 8
You entered more than zero in the following fields:
1) Wages, Tips and Other Compensation
2) Medicare Tax Withheld
and
You entered zeros in the following fields:
1) Social Security Wages
2) Social Security Tax Withheld
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Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
3) Medicare Wages and Tips
4) Social Security Tips
We computed amounts for the following fields:
1) Social Security Wages (Tips Included)
2) Social Security Tax Withheld
3) Medicare Wages and Tips
3.2.1

Correcting Puerto Rico Wages

I filed an EFW2 report with tax jurisdiction code P (Puerto Rico) or paper form 499R-2/W-2PR. Should
I file an EFW2C report if I discover that my original report contained an incorrect money amount?
If the following money fields were reported incorrectly in the EFW2 format, it may not be necessary to
file an EFW2C report. The EFW2C format does not support correction of these fields:
• Civil Status
• Wages Subject to Puerto Rico Tax
• Commissions Subject to Puerto Rico Tax
• Allowances Subject to Puerto Rico Tax
• Tips Subject to Puerto Rico Tax
• Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax
• Puerto Rico Tax Withheld
• Retirement Fund Annual Contributions
If you need to correct one of the above fields, contact your ESLO for assistance. See Appendix A for
additional resources and a complete list of contact numbers.
If any other money field was reported incorrectly, you should file an EFW2C report.
3.2.2

Correcting Wages for Virgin Islands, Guam, American Samoa, or Northern Mariana
Islands

I filed an EFW2 report with tax jurisdiction code V (Virgin Islands), G (Guam), S (American Samoa) or
N (Northern Mariana Islands) or paper forms W-2VI, W-2GU, W-2AS, or W-2CM. Should I file an
EFW2C report if I discover that my original report contained an incorrect money amount?
If the following money fields were reported incorrectly in the EFW2 format, it is not necessary to file an
EFW2C report. The EFW2C format does not support correction of these fields:
• Total Wages, Tips, and Other Compensation Subject to Virgin Islands, Guam, American Samoa or
Northern Mariana Islands Income Tax
• Virgin Islands, Guam, American Samoa, or Northern Mariana Islands Income Tax Withheld
If you need to correct one of the above fields, contact your ESLO for assistance. See Appendix A for
additional resources and a complete list of contact numbers.
If any other money field was reported incorrectly, you should file an EFW2C report.
3.3

Assistance

If you need help in making a correction, see Appendix A for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
4.0

FILE DESCRIPTION

4.1

General

What do I name my file?
Any file name may be used. However, the file name must have a valid extension (for example, “.txt”).
See Section 9.0, Electronic Data Transfer (EDT) Filing, for information on EDT file names.
How do I make corrections if my company has multiple locations or payroll systems using the same
EIN?
• Include all corrections following one Employer Record, or
• Split corrections following multiple Employer Records with the same EIN. You may want to use the
Employer’s Correct Establishment Number field in the RCE (positions 40 – 43) to assign a unique
identifier to each report. Enter any combination of blanks, numbers or letters.
How do I make a correction for an employee who received multiple W-2s with the same EIN?
See Appendix D.
What records are optional in an EFW2C file and which ones are required?
In most correction situations, the following is true:
•
•
•
•
•
•
•
•
•

RCA Record – Submitter Record (Required)
RCE Record – Employer Record (Required)
RCW Record – Employee Wage Record (Required)
RCO Record – Employee Wage Record (Optional)
RCS Record – State Wage Record (Optional)
RCT Record – Total Record (Required)
RCU Record – Total Record (Optional)
RCV Record – State Total Record (Optional)
RCF Record – Final Record (Required)

Where can I find examples of the file layouts?
See Appendix E.
4.2

File Requirements

4.2.1 Submitter Record (RCA)
• Must be the first data record on each file.
• Make the address entries specific enough to ensure proper delivery.
4.2.2 Employer Record (RCE)
• The first RCE Record must follow the RCA Record.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
•

•

Following the last RCW/RCO/RCS Record for the employer, create an RCT/RCU/RCV and then
create either the:
− RCE Record for the next employer in the submission; or
− RCF Record, if this is the last report in the submission.
When the same employer information applies to multiple RCW/RCO Records, group them together
under a single RCE Record. Unnecessary RCE Records can cause serious processing errors or
delays.

4.2.3 Employee Wage Records (RCW and RCO)
• Following each RCE Record, include the RCW Record(s) for that RCE Record. If an RCO Record
is required for an employee, it must immediately follow that employee’s RCW Record.
• The RCO Record is required if one or more of the fields must be completed because the field(s)
applies to an employee. If just one field applies, the entire record must be completed.
• Do not complete an RCO Record if only blanks would be entered in positions 4 - 1024. Write RCO
Records only for those employees who have RCO information to report.
4.2.4 State Wage Record (RCS)
• The State Wage Record is optional; SSA and IRS do not read or process this information.
• Contact your State Revenue Agency to confirm the use of this record format and for questions about
field definitions, covering transmittals, reporting procedures, etc.
• Should follow the related RCW Record (or optional RCO Record).
• If there are multiple State Wage Records for an employee, include all of the State Wage Records for
the employee immediately after the related RCW or RCO Record.
• Do not generate this record if only blanks would be entered after the Record Identifier.
4.2.5 Total Records (RCT and RCU)
• The RCT Record must be generated for each RCE Record.
• The RCU Record is required if an RCO Record is prepared.
• If just one field applies, the entire record must be completed.
• Do not complete an RCU Record if only blanks would be entered in positions 4 - 1024.
4.2.6 State Total Record (RCV)
• The State Total Record is optional; SSA and IRS do not read or process this information.
• Contact your State Revenue Agency to confirm the use of this record format and for questions about
field definitions, covering transmittals, reporting procedures, etc.
• This record should follow the RCU Total Record (optional). If there is no RCU Record then it
should follow the RCT Total Record.
• If no RCS Records are prepared, do not prepare an RCV Record.
• Do not generate this record if only blanks would be entered after the Record Identifier.
4.2.7 Final Record (RCF)
• Must be the last record on the file.
• Must appear only once on each file.
• Do not create a file that contains any data recorded after the RCF Record.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
4.3

Assistance

Who should I call if I have questions about the file description?
Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time, or see Appendix A
for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
5.0

RECORD SPECIFICATIONS

5.1

General

What character sets may I use?
• American Standard Code for Information Interchange (ASCII)-1 for BSO submitters.
• Extended Binary Coded Decimal Interchange Code (EBCDIC) or ASCII for EDT submitters.
• See Appendix F for character sets.
What is the length of each record?
1,024 bytes.
Are there any restrictions concerning the number of records for an EFW2C file?
• If your organization files on behalf of multiple employers, include no more than 500,000 RCW
Records or 25,000 RCE Records per submission.
• Following these guidelines will help to ensure that your wage data is processed in a timely manner.
What case letters must I use?
• Use alphabetic upper-case letters for all fields other than the “Contact E-Mail/Internet” field in the
RCA Record.
• For the "Contact E-Mail/Internet" field in the RCA Record, positions 262 - 301, use the upper and/or
lower case letters as needed to show the exact e-mail address.
Your instructions address the format for fields in the records I have to create, but how do I know exactly
what should be in each field?
• See the IRS publication "Instructions for Forms W-2c and W-3c" at
www.irs.gov/pub/irs-pdf/iw2cw3c.pdf.
5.2

Rules

What rules do you have for alpha/numeric fields?
• Left justify and fill with blanks.
• Where the "field" shows "Blank," all positions must be blank, not zeros.
What rules do you have for money fields?
If corrections to money fields are necessary the following rules apply, otherwise fill money fields with
blanks:
• Must contain only numbers.
• No punctuation.
• No signed amounts (high order signed or low order signed).
• Include both dollars and cents with the decimal point assumed (Example: $59.60 = 00000005960).
• Do not round to the nearest dollar (Example: $5,500.99 = 00000550099).
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Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
•

Right justify and zero fill to the left.

What rules do you have for the address fields?
• Fields equate to lines of address printed on correspondence.
• Must conform to U.S. Postal Service rules since address fields are used by SSA to prepare mail
correspondence, if necessary. For more information:
− See USPS Publication 28; or
− View the U.S. Postal Service website:
www.usps.com/businessmail101/addressing/deliveryAddress.htm; or
− Call the U.S. Postal Service at 800-275-8777.
• For State, use only the two-letter abbreviations in Appendix G. (SSA uses the U.S. Postal Service
(USPS) abbreviations for States, U.S. territories and possessions, and military post offices.)
• For Country Codes, use only the two-letter abbreviations in Appendix H. Do not use a Country
Code when a United States address is shown. (SSA uses the National Geospatial-Intellligence
Agency’s (NGA) FIPS 10-4 Publication for assignment of country codes in the EFW2C format.)
What rules do you have for the submitter EIN?
• Enter the EIN used for User ID/Password registration (see Section 6 for registration information).
• Only numeric characters.
• Omit hyphens.
• Do not begin with 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79 or 89.
• For self-employed submitters, see Section 2.8.
What rules do you have for the correct employer EIN?
• Only numeric characters.
• Omit hyphens.
• Do not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79 or 89.
What rules do you have for the format of the employee name?
• Enter the name exactly as shown on the individual's Social Security card.
• Must be submitted in the individual name fields:
− Employee First Name
− Employee Middle Name or Initial (if shown on Social Security card)
− Employee Last Name
• Do not include any titles.
• The employee's correct first name, middle name or initial and last name fields must be completed for
all corrections.
• If you are correcting the employee's name, the employee's originally reported first name, middle
name or initial and last name fields must be completed as originally submitted.
What rules do you have for the correct SSN?
• Use the number shown on the original/replacement SSN card.
• Only numeric characters.
• Omit hyphens.
• May not begin with an 8 or 9.
• Do not enter a fictitious SSN (for example, 111111111, 333333333, or 123456789).
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•
•

5.3

For valid range numbers, check the latest list of newly issued SSN ranges by visiting
www.socialsecurity.gov/employer/ssnvhighgroup.htm.
See Section 2.5 for more information on correcting an employee’s name and/or SSN.
Purpose

What is the purpose of the RCA, Submitter Record?
• Identifies the organization submitting the file.
• Describes the file.
• Identifies the organization to be contacted by SSA.
• Identifies the means of contact.
What is the purpose of the RCE, Employer Record?
It identifies the employer whose employee wage and tax information is being reported.
What is the purpose of the RCW and RCO, Employee Wage Records?
It corrects income and tax data for employees.
What is the purpose of the RCS, State Wage Record?
It corrects revenue/taxation and quarterly unemployment compensation data for State filing.
What is the purpose of the RCT and RCU, Total Records?
It reports totals for all RCW (and optional RCO) Records reported since the last RCE Record.
What is the purpose of the RCV, State Total Record?
It reports totals for all RCS Records reported since the last RCE Record.
What is the purpose of the RCF, Final Record?
• Indicates the total number of RCW Records reported on the file.
• Indicates the end of the file.
5.4

Assistance

Who should I call if I have questions about the records specifications?
• Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time, or see Appendix
A for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.5

RCA Record – Submitter Record

Field
Name
Position
Length

Record
Identifier
1-3
3

Submitter's
Employer
Identification
Number
(EIN)
4-12
9

User
Identification
(User ID)
13-20
8

Software
Vendor Code
21-24
4

Blank
25-29
5

Submitter
Name
32-88
57

Location
Address
89-110
22

Delivery
Address
111-132
22

City
133-154
22

State
Abbreviation
155-156
2

ZIP Code
157-161
5

ZIP Code
Extension
162-165
4

Blank
166-171
6

Foreign
State/Province
172-194
23

Foreign
Postal Code
195-209
15

Country Code
210-211
2

Contact
Name
212-238
27

Contact Phone
Extension
254-258
5

Blank
259-261
3

Contact
E-mail
/Internet
262-301
40

Blank
302-304
3

Contact
Fax
305-314
10

Preparer Code
316
1

Resub Indicator
317
1

Resub
WFID
318-323
6

Blank
324-1024
701

Contact
Phone
Number
239-253
15
Preferred
Method of
Problem
Notification
Code
315
1

Software
Code
30-31
2

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

RCA
POSITION
1-3
4-12

13-20

FIELD NAME
Record Identifier
Submitter's Employer
Identification Number
(EIN)

User Identification
(User ID)

LENGTH
3
9

21-24

Software Vendor Code

25-29
30-31

Blank
Software Code

5
2

32-88

Submitter Name

89-110

Location Address

111-132

Delivery Address

133-154

City

SPECIFICATIONS
Constant "RCA".
Enter the Submitter's EIN.
• Enter the EIN used for User ID/Password
registration (see Section 6 for registration
information).
• Only numeric characters.
• Omit hyphens.
• Do not begin with 07, 08, 09, 17, 18, 19, 28, 29,
49, 69, 70, 78, 79 or 89.
For third-party self-employed submitters, see Section
2.8.
Enter the User ID assigned to the employee who is
attesting to the accuracy of this file.
See Section 6 for further information concerning the
difference in using the User ID as a signature and using
the User ID to access the Business Services Online
(BSO).
Enter the numeric four-digit Software Vendor
Identification Code assigned by the National
Association of Computerized Tax Processors
(NACTP). To request a Vendor Identification Code,
visit their website at www.nactp.org.
Otherwise, fill with blanks.
Fill with blanks. Reserved for SSA use.
Enter one of the following codes to indicate the
software used to create your file:
• 98 = In-House Program
• 99 = Other
Enter the name of the organization to receive error
notification if this file cannot be processed.
Left justify and fill with blanks.
Enter the location address (Attention, Suite, Room
Number, etc.) for the submitter name.
Left justify and fill with blanks.
Enter the delivery address (Street or Post Office Box)
for the organization to whom the notification of
unprocessable data should be sent.
Left justify and fill with blanks.
Enter the city of the organization to whom the
notification of unprocessable data should be sent.
Left justify and fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCA
POSITION
155-156

FIELD NAME
State Abbreviation

LENGTH
2

SPECIFICATIONS
Enter the State or commonwealth/territory of the
organization to whom the notification of unprocessable
data should be sent.
Use a postal abbreviation shown in Appendix G.

157-161

ZIP Code

For a foreign address, fill with blanks.
Enter a valid ZIP code.

162-165

ZIP Code Extension

For a foreign address, fill with blanks.
Enter the four-digit extension of the ZIP code.

166-171
172-194

Blank
Foreign State/Province

6
23

If not applicable, fill with blanks.
Fill with blanks. Reserved for SSA use.
If applicable, enter the foreign state/province.
Left justify and fill with blanks.

195-209

Foreign Postal Code

Otherwise, fill with blanks.
If applicable, enter the foreign postal code.
Left justify and fill with blanks.

210-211

Country Code

212-238

Contact Name

239-253

Contact Phone Number

Otherwise, fill with blanks.
If one of the following applies, fill with blanks:
• One of the 50 states of the U.S.A.
• District of Columbia
• Military Post Office (MPO)
• American Samoa
• Guam
• Northern Mariana Islands
• Puerto Rico
• Virgin Islands
Otherwise, enter the applicable Country Code (see
Appendix H).
Enter the name of the person to be contacted by SSA
concerning problems in processing your submission.
Left justify and fill with blanks.
Enter the telephone number (including the area code)
for the contact name.
Left justify and fill with blanks.
Note: It is imperative that the submitter’s telephone
number be entered in the appropriate positions.
Failure to include correct and complete submitter
contact information may, in some cases, make it
necessary for SSA to reject your submission.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCA
POSITION
254-258

259-261
262-301

FIELD NAME

LENGTH

SPECIFICATIONS

Contact Phone
Extension

Enter the telephone extension for the contact name.

Blank
Contact E-mail/Internet

3
40

Left justify and fill with blanks.
Fill with blanks. Reserved for SSA use.
If applicable, enter your e-mail/Internet address.
This field may be upper and lower case.
Left justify and fill with blanks.

302-304
305-314

Blank
Contact Fax

3
10

Otherwise, fill with blanks.
Fill with blanks. Reserved for SSA use.
If applicable, enter your fax number (including area
code).
Left justify and fill with blanks.
Otherwise, fill with blanks.

315

Preferred Method Of
Problem Notification
Code

For U.S. and U.S. territories only.
Enter one of the following codes:
• 1 = E-mail/Internet
• 2 = U.S. Postal Service
If you entered a “1”, be sure that you entered a valid email address in the Contact E-mail/Internet field
(positions 262-301).

316

Preparer Code

317

Resub Indicator

318-323

324-1024

Resub Wage File
Identifier (WFID)

Blank

701

If you entered a “2”, be sure that you entered a
complete mailing address in the RCA Record address
fields.
Enter one of the following codes to indicate who
prepared this file:
• A = Accounting Firm
• L = Self-prepared
• S = Service Bureau
• P = Parent Company
• O = Other
Note: If more than one code applies, use the code
that best describes who prepared this file.
Enter "1" if this file is being resubmitted.
Otherwise, enter "0".
If you entered a "1" in the Resub Indicator field
(position 317), enter the WFID displayed on the notice
sent to you by SSA.
Otherwise, fill with blanks.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.6

RCE Record – Employer Record

Field
Name
Position
Length

Record
Identifier
1-3
3

Tax Year
4-7
4

Employer’s/
Agent’s
Originally
Reported
EIN
8-16
9

Employer’s
Originally
Reported
Establishment
Number
36-39
4

Employer’s
Correct
Establishment
Number
40-43
4

Employer’s
Name
44-100
57

State
Abbreviation
167-168
2

ZIP Code
169-173
5

ZIP Code
Extension
174-177
4

Blank
178-181
4

Foreign State/
Province
182-204
23

Country Code
220-221
2

Employer’s
Originally
Reported
Employment
Code
222
1

Employer’s
Correct
Employment
Code
223
1

Originally
Reported
Third-Party
Sick Pay
Indicator
224
1

Correct
Third-Party
Sick Pay
Indicator
225
1

Employer’s/
Agent’s
Correct
EIN
17-25
9

Agent
Indicator
Code
26
1

Agent for
EIN
27-35
9

Location
Address
101-122
22

Delivery
Address
123-144
22

City
145-166
22
Foreign
Postal
Code
205-219
15

Blank
226-1024
799

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

RCE
POSITION
1-3
4-7

FIELD NAME

LENGTH

Record Identifier
Tax Year

3
4

8-16

Employer's/Agent's
Originally Reported
EIN

17-25

Employer's/Agent's
Correct EIN

SPECIFICATIONS
Constant "RCE".
This is a required field.
Enter the tax year being corrected (CCYY).
Only use this field to correct money that was reported
under a previously used EIN that has since been
changed. Do not use this field to make a correction when
earnings were reported under an incorrect EIN. See
Section 2.4 for futher instructions.
Otherwise, fill with blanks.
This is a required field.
•
•
•

Agent Indicator Code

Enter only numeric characters.
Omit hyphens.
Do not begin with 00, 07, 08, 09, 17, 18, 19, 28, 29, 49,
69, 70, 78, 79 or 89.
• Enter the EIN under which tax payments were submitted
to the IRS under Forms 941, 943, 944, CT-1, or
Schedule H.
• If you entered a “1”, “2”, or “3” in the Agent Indicator
Code field (position 26), enter the EIN of the Agent.
NOTE: Review Section 2.1 - Agent Determination before
entering a “1”, “2”, or “3” in this field.
If applicable, enter one of the following codes:
•
•
•

1 = 2678 Agent
2 = Common Paymaster
3 = 3504 Agent

Note: If more than one code applies, use the one that best
describes your status as an agent.

27-35

Agent for EIN

36-39

Employer's
Originally Reported
Establishment
Number

Otherwise, fill with blanks.
If you entered a "1" in the Agent Indicator Code field
(position 26), enter the Employer's EIN for which you are an
Agent.
Otherwise, fill with blanks.
Enter the incorrectly reported data.
Otherwise, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCE
POSITION
40-43

FIELD NAME
Employer's Correct
Establishment
Number

LENGTH
4

SPECIFICATIONS
This field may be used even if you are not correcting the
originally reported Establishment Number. For multiple
RCE Records with the same EIN, you may use this field to
assign a unique identifier to each RCE Record (i.e. store or
factory locations or types of payroll). Enter any
combination of blanks, numbers or letters.

Otherwise fill with blanks.
IMPORTANT NOTE: The Employer’s Name field (positions 44-100) and the Employer’s Address fields
(positions 101-177) should normally match the employer name and address under which tax payments were
submitted to the IRS under Form 941, 943, 944, CT-1 or Schedule H.
44-100
Employer's Name
57
Enter the employer's name.
If you entered a “1” in the Agent for Indicator Code field
(position 26), see Section 2.1.1.

101-122

Location Address

Left justify and fill with blanks.
Enter the location address (Attention, Suite, Room Number,
etc.) for the employer's name.

123-144

Delivery Address

Left justify and fill with blanks.
Enter the employer's delivery address (Street or Post Office
Box).

145-166

City

Left justify and fill with blanks.
Enter the employer's city.

167-168

State Abbreviation

Left justify and fill with blanks.
Enter the employer's State or commonwealth/territory.
Use a postal abbreviation shown in Appendix G.

169-173

ZIP Code

For a foreign address, fill with blanks.
Enter a valid ZIP code.

174-177

ZIP Code Extension

For a foreign address, fill with blanks.
Enter the four-digit extension of the ZIP code.

178-181
182-204

Blank
Foreign
State/Province

4
23

If this field is not applicable, fill with blanks.
Fill with blanks. Reserved for SSA use.
If applicable, enter the foreign state/province.
Left justify and fill with blanks.

205-219

Foreign Postal Code

Otherwise, fill with blanks.
If applicable, enter the foreign postal code.
Left justify and fill with blanks.
Otherwise, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCE
POSITION
220-221

FIELD NAME
Country Code

LENGTH
2

SPECIFICATIONS
If one of the following applies, fill with blanks:
•
•
•
•
•
•
•
•

222

223

224

225

Employer's
Originally Reported
Employment Code
Employer's Correct
Employment Code

Originally Reported
Third-Party Sick Pay
Indicator
Correct Third-Party
Sick Pay Indicator

One of the 50 states of the U.S.A.
District of Columbia
Military Post Office (MPO)
American Samoa
Guam
Northern Mariana Islands
Puerto Rico
Virgin Islands

Otherwise, enter the applicable Country Code (see
Appendix H).
Enter the incorrectly reported type of employment code.

Otherwise, fill with blanks.
This is a required field.

Enter one of the correct type of employment codes:
A = Agriculture
Form 943
H = Household
Schedule H
M = Military
Form 941
Q = Medicare Qualified
Government Employment
Form 941
X = Railroad
CT-1
F = Regular
Form 944
R = Regular (all others)
Form 941
Enter the incorrectly reported indicator.

If not making a correction, fill with a blank.
Enter the correct indicator.
Enter "1" for a sick pay indicator.
Otherwise, enter "0".

226-1024

Blank

799

If not making a correction, fill with a blank.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.7

RCW Record – Employee Wage Record

Field
Name
Position
Length

Record
Identifier
1-3
3

Employee’s
Originally
Reported
Social Security
Number (SSN)
4-12
9

Employee’s
Correct
Social Security
Number (SSN)
13-21
9

Employee’s
Correct
First Name
72-86
15

Employee’s
Correct
Middle Name
or Initial
87-101
15

Employee’s
Correct
Last Name
102-121
20

State
Abbreviation
188-189
2

ZIP Code
190-194
5

ZIP Code
Extension
195-198
4

Country
Code
242-243
2

Originally
Reported
Wages, Tips
and Other
Compensation
244-254
11

Correct
Wages, Tips
and Other
Compensation
255-265
11

Correct
Social
Security
Wages
299-309
11

Originally
Reported
Social Security
Tax Withheld
310-320
11

Correct Social
Security Tax
Withheld
321-331
11

Correct
Medicare
Tax Withheld
365-375
11

Originally
Reported
Social Security
Tips
376-386
11

Correct
Social Security
Tips
387-397
11

Correct
Dependent
Care Benefits
431-441
11

Originally
Reported
Deferred
Compensation
Contributions to
Section 401(k)
442-452
11

Correct
Deferred
Compensation
Contributions to
Section 401(k)
453-463
11

Employee’s
Originally
Reported
Middle Name
or Initial
37-51
15

Employee’s
Originally
Reported
Last Name
52-71
20

Location
Address
122-143
22

Delivery
Address
144-165
22

City
166-187
22

Blank
199-203
5

Foreign State/
Province
204-226
23

Employee’s
Originally
Reported
First Name
22-36
15

Originally
Reported
Federal
Income Tax
Withheld
266-276
11
Originally
Reported
Medicare
Wages and
Tips
332-342
11
Originally
Reported
Advance
Earned
Income Credit
398-408
11
Originally
Reported
Deferred
Compensation
Contributions
to
Section 403(b)
464-474
11

Correct
Federal
Income Tax
Withheld
277-287
11
Correct
Medicare
Wages and
Tips
343-353
11
Correct
Advance
Earned
Income Credit
409-419
11
Correct
Deferred
Compensation
Contributions
to
Section 403(b)
475-485
11

Foreign Postal
Code
227-241
15
Originally
Reported
Social
Security
Wages
288-298
11
Originally
Reported
Medicare
Tax
Withheld
354-364
11
Originally
Reported
Dependent
Care Benefits
420-430
11
Originally
Reported
Deferred
Compensation
Contributions
to Section
408(k)(6)
486-496
11

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

Correct
Deferred
Compensation
Contributions
to Section
408(k)(6)
497-507
11

Correct
Total
Deferred
Compensation
Contributions
563-573
11
Correct
Employer
Contributions
to a Health
Savings
Account
629-639
11
Originally
Reported
Employer Cost
of Premiums
for Group
Term Life
Insurance
Over $50,000
706-716
11

Originally
Reported
Designated
Roth
Contributions
to a Section
401(k) Plan
772-782
11
Correct
Statutory
Employee
Indicator
1004
1

Originally
Reported
Deferred
Compensation
Contributions to
Section 457(b)
508-518
11
Originally
Reported
Military
Employee
Basic Quarters,
Subsistence and
Combat Pay
574-584
11
Originally
Reported
Non-qualified
Plan Not
Section 457
Distributions or
Contributions
640-650
11
Correct
Employer Cost
of Premiums
for Group
Term Life
Insurance
Over $50,000
717-727
11

Correct
Designated
Roth
Contributions
to a Section
401(k) Plan
783-793
11
Originally
Reported
Retirement Plan
Indicator
1005
1

Correct
Deferred
Compensation
Contributions to
Section 457(b)
519-529
11

Originally
Reported
Deferred
Compensation
Contributions
to Section
501(c)(18)(D)
530-540
11

Correct
Military
Employee
Basic Quarters,
Subsistence and
Combat Pay
585-595
11

Originally
Reported Nonqualified Plan
Section 457
Distributions or
Contributions
596-606
11

Correct
Non-qualified
Plan Not
Section 457
Distributions or
Contributions
651-661
11

Originally
Reported
Nontaxable
Combat Pay
662-672
11

Originally
Reported
Income from
the Exercise of
Nonstatutory
Stock Options
728-738
11
Originally
Reported
Designated
Roth
Contributions
Under a Section
403(b) Salary
Reduction
Agreement
794-804
11
Correct
Retirement
Plan Indicator
1006
1

Correct Income
from the
Exercise of
Nonstatutory
Stock Options
739-749
11
Correct
Designated
Roth
Contributions
Under a Section
403(b) Salary
Reduction
Agreement
805-815
11
Originally
Reported ThirdParty Sick Pay
Indicator
1007
1

Correct
Deferred
Compensation
Contributions
to Section
501(c)(18)(D)
541-551
11
Correct
Non-qualified
Plan Section
457
Distributions
or
Contributions
607-617
11

Correct
Nontaxable
Combat Pay
673-683
11
Originally
Reported
Deferrals Under
a Section 409A
Non-qualified
Deferred
Compensation
Plan
750-760
11

Blanks
816-1002
187
Correct
Third-Party
Sick Pay
Indicator
1008
1

Originally
Reported Total
Deferred
Compensation
Contributions
552-562
11
Originally
Reported
Employer
Contributions
to a Health
Savings
Account
618-628
11

Blank
684-705
22
Correct
Deferrals Under
a Section 409A
Non-qualified
Deferred
Compensation
Plan
761-771
11

Originally
Reported
Statutory
Employee
Indicator
1003
1

Blank
1009-1024
16

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
1-3
4-12

13-21

FIELD NAME

LENGTH

Record Identifier
Employee's Originally
Reported Social
Security Number
(SSN)

3
9

Employee's Correct
Social Security
Number (SSN)

SPECIFICATIONS
Constant "RCW".
Use only if employee's SSN was reported incorrectly
on the original report.
Enter the incorrectly reported SSN.
Otherwise, fill with blanks.
Enter the employee's SSN.
•
•
•
•
•

Use the number shown on the original/replacement
SSN card issued to the employee by SSA.
Enter only numeric characters.
Omit hyphens.
May not begin with an 8 or 9.
Do not enter a fictitious SSN.

If the SSN is not available, enter “zeros" (0).

22-36

Employee's Originally
Reported First Name

This is a required field.
Enter the incorrectly reported first name.

37-51

Employee's Originally
Reported Middle Name
or Initial
Employee's Originally
Reported Last Name

Left justify and fill with blanks.
Enter the incorrectly reported middle name or initial.

Left justify and fill with blanks.
Enter the incorrectly reported last name.

52-71

72-86

87-101

Employee's Correct
First Name

Employee's Correct
Middle Name or Initial

Left justify and fill with blanks.
Enter the employee’s first name as shown on the
Social Security card.

Left justify and fill with blanks.
If applicable, enter the employee’s middle name or
initial as shown on the Social Security card.

102-121

Employee's Correct
Last Name

Left justify and fill with blanks.
Enter the employee’s last name as shown on the Social
Security card.

122-143

Location Address

Left justify and fill with blanks.
Enter the employee's location address (Attention,
Suite, Room Number, etc.) for the employee named.

144-165

Delivery Address

Left justify and fill with blanks.
Enter the employee's delivery address (Street or Post
Office box).

166-187

City

Left justify and fill with blanks.
Enter the employee's city.
Left justify and fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
188-189

FIELD NAME
State Abbreviation

LENGTH
2

SPECIFICATIONS
Enter the employee's State or commonwealth/territory.
Use a postal abbreviation from Appendix G.

190-194

ZIP Code

For a foreign address, fill with blanks.
Enter a valid ZIP code.

195-198

ZIP Code Extension

For a foreign address, fill with blanks.
Enter the four-digit ZIP code extension.

199-203
204-226

Blank
Foreign State/Province

5
23

If not applicable, fill with blanks.
Fill with blanks. Reserved for SSA use.
If applicable, enter the foreign state/province.
Left justify and fill with blanks.

227-241

Foreign Postal Code

Otherwise, fill with blanks.
If applicable, enter the foreign postal code.
Left justify and fill with blanks.

242-243

Country Code

Otherwise, enter the applicable Country Code (see
Appendix H).
IMPORTANT NOTE: Positions 244 - 815 of the RCW Record are for correcting money amounts reported
on an original W-2. Two money amounts, the originally reported amount and the correct amount must be
entered for each money amount being corrected.
244-254
Originally Reported
11
Enter the incorrectly reported data.
Wages, Tips and Other
Compensation
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
255-265

FIELD NAME
Correct Wages, Tips
and Other
Compensation

LENGTH
11

SPECIFICATIONS
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

266-276

Originally Reported
Federal Income Tax
Withheld

Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

277-287

Correct Federal
Income Tax Withheld

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

288-298

Originally Reported
Social Security Wages

Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
299-309

FIELD NAME
Correct Social Security
Wages

LENGTH
11

SPECIFICATIONS
Fill with blanks if the Employment Code reported in
position 223 of the preceding RCE Employer Record
is Q (MGQE) or X (Railroad).
The sum of this field and the Social Security Tips field
should not exceed the annual maximum Social
Security wage base for the tax year being corrected.
(See Appendix I.)
If Employment Code is H (Household) and the tax
year is 1995 or later, the sum of this field and the
Social Security Tips field must be equal to or greater
than the annual Household minimum for the tax year
being reported. (See Appendix I.)
No negative amounts.
Right justify and zero fill.

310-320

Originally Reported
Social Security Tax
Withheld

If not making a correction, fill with blanks.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

321-331

Correct Social Security
Tax Withheld

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
Fill with blanks if the Employment Code reported in
position 223 of the preceding RCE Employer Record
is Q (MGQE) or X (Railroad).

332-342

Originally Reported
Medicare Wages and
Tips

If not making a correction, fill with blanks.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
343-353

FIELD NAME
Correct Medicare
Wages and Tips

LENGTH
11

SPECIFICATIONS
For years prior to tax year 1983, zero fill for all
Employment Codes.
For tax years 1983 or later, fill with blanks if the
Employment Code reported in position 223 of the
preceding RCE Employer Record is X (Railroad).
If Employment Code is H (Household) and the tax
year is 1995 or later, this field must be equal to or
greater than the annual Household minimum for the
tax year being reported. (See Appendix I.)
For all other Employment Codes:
• For tax years 1983 – 1993, do not exceed the
annual maximum Medicare wage base for the tax
year being reported. See Appendix I.
• For tax years 1983 – 1990, if Social Security
Wages and/or Social Security Tips are greater than
zero, this amount must be equal to the sum of the
Social Security Wages and Social Security Tips.
• For tax year 1991 or later, this amount must equal
or exceed the sum of the Social Security Wages
and Social Security Tips.
Right justify and zero fill.
No negative amounts.

354-364

Originally Reported
Medicare Tax
Withheld

If not making a correction, fill with blanks.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
365-375

FIELD NAME
Correct Medicare Tax
Withheld

LENGTH
11

SPECIFICATIONS
For years prior to tax year 1983, fill with blanks for all
Employment Codes.
For years 1983 or later, fill with blanks if the
Employment Code reported in position 223 of the
RCE Employer Record is X (Railroad).
For tax years 1991 – 1993, do not exceed the annual
maximum Medicare wage base for the tax year, if the
Employment Code is not X (Railroad).
Right justify and zero fill.
No negative amounts.

376-386

Originally Reported
Social Security Tips

If not making a correction, fill with blanks.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

387-397

Correct Social Security
Tips

If not making a correction, fill with blanks.
Fill with blanks if the Employment Code reported in
position 223 of the RCE Employer Record is Q
(MQGE) or X (Railroad).
The sum of this field and the Social Security Wages
field should not exceed the annual maximum Social
Security wage base for the tax year being reported.
(See Appendix I.)
If Employment Code is H (Household) and the tax
year is 1995 or later, the sum of this field and the
Social Security Tips field must be equal to or greater
than the annual Household minimum for the tax year
being reported. (See Appendix I.)
Right justify and zero fill.
No negative amounts.

398-408

Originally Reported
Advance Earned
Income Credit

If not making a correction, fill with blanks.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
409-419

FIELD NAME
Correct Advance
Earned Income Credit

LENGTH
11

SPECIFICATIONS
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

420-430

Originally Reported
Dependent Care
Benefits

Does not apply to Puerto Rico or American Samoa
employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

431-441

Correct Dependent
Care Benefits

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

442-452

Originally Reported
Deferred
Compensation
Contributions to
Section 401(k)

453-463

Correct Deferred
Compensation
Contributions to
Section 401(k)

Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Enter the amount of contributions to the 401(k).
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Does not apply to Puerto Rico employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
464-474

FIELD NAME
Originally Reported
Deferred
Compensation
Contributions to
Section 403(b)

LENGTH
11

SPECIFICATIONS
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

475-485

Correct Deferred
Compensation
Contributions to
Section 403(b)

Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Enter the amount of contributions to the 403(b).
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.

486-496

Originally Reported
Deferred
Compensation
Contributions to
Section 408(k)(6)

Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

497-507

Correct Deferred
Compensation
Contributions to
Section 408(k)(6)

Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Enter the amount of contributions to the 408(k)(6).
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Does not apply to Puerto Rico employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
508-518

FIELD NAME
Originally Reported
Deferred
Compensation
Contributions to
Section 457(b)

LENGTH
11

SPECIFICATIONS
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

519-529

Correct Deferred
Compensation
Contributions to
Section 457(b)

Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Enter the amount of contributions to the 457(b).
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.

530-540

Originally Reported
Deferred
Compensation
Contributions to
Section
501(c)(18)(D)

Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

541-551

Correct Deferred
Compensation
Contributions to
Section 501(c)(18)(D)

Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Enter the amount of contributions to the
501(c)(18)(D).
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Does not apply to Puerto Rico employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
552-562

FIELD NAME
Originally Reported
Total Deferred
Compensation
Contributions

LENGTH
11

SPECIFICATIONS
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

563-573

Correct Total Deferred
Compensation
Contributions

Only use if original submission was in TIB format.
Enter the amount of contributions to the plan(s).
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Only use if original submission was in TIB format.

574-584

585-595

Originally Reported
Military Employee
Basic Quarters,
Subsistence and
Combat Pay

Correct Military
Employee Basic
Quarters, Subsistence
and Combat Pay

Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Valid for tax years 1995 – 2001 only.

596-606

Originally Reported
Non-qualified Plan
Section 457
Distributions or
Contributions

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
607-617

FIELD NAME
Correct Non-qualified
Plan Section 457
Distributions or
Contributions

LENGTH
11

SPECIFICATIONS
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

618-628

629-639

Originally Reported
Employer
Contributions to a
Health Savings
Account

Correct Employer
Contributions to a
Health Savings
Account

Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

640-650

651-661

Originally Reported
Non-qualified Plan Not
Section 457
Distributions or
Contributions

Correct Non-qualified
Plan Not Section 457
Distributions or
Contributions

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

662-672

673-683

Originally Reported
Nontaxable Combat
Pay

Correct Nontaxable
Combat Pay

Does not apply to Puerto Rico employees.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

684-705

Blank

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
706-716

717-727

FIELD NAME

LENGTH

Originally Reported
Employer Cost of
Premiums for Group
Term Life Insurance
Over $50,000

Correct Employer Cost
of Premiums for Group
Term Life Insurance
Over $50,000

SPECIFICATIONS
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

728-738

739-749

Originally Reported
Income from the
Exercise of Nonstatutory Stock
Options

Correct Income from
the Exercise of Nonstatutory Stock
Options

750-760

761-771

Originally Reported
Deferrals Under a
Section 409A Nonqualified Deferred
Compensation Plan
Correct Deferrals
Under a Section 409A
Non-qualified Deferred
Compensation Plan

Does not apply to Puerto Rico employees.
Right justify and zero fill.
No negative amounts.

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

772-782

Originally Reported
Designated Roth
Contributions to a
Section 401(k) Plan

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
POSITION
783-793

FIELD NAME
Correct Designated
Roth Contributions to a
Section 401(k) Plan

LENGTH
11

SPECIFICATIONS
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

794-804

805-815

816-1002
1003

1004

Originally Reported
Designated Roth
Contributions Under a
Section 403(b) Salary
Reduction Agreement
Correct Designated
Roth Contributions
Under a Section 403(b)
Salary Reduction
Agreement

Blank
Originally Reported
Statutory Employee
Indicator
Correct Statutory
Employee Indicator

Does not apply to Puerto Rico employees.
Right justify and zero fill.
No negative amounts.

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

187
1

Does not apply to Puerto Rico employees.
Fill with blanks. Reserved for SSA use.
Enter the incorrectly reported indicator.

If not making a correction, fill with a blank.
Enter the correct indicator.
Enter "1" for a statutory employee indicator.
Otherwise, enter "0".

1005

1006

Originally Reported
Retirement Plan
Indicator
Correct Retirement
Plan Indicator

If not making a correction, fill with a blank.
Enter the incorrectly reported indicator.

If not making a correction, fill with a blank.
Enter the correct indicator.
Enter "1" for a retirement plan indicator.
Otherwise, enter "0".

1007

1008

Originally Reported
Third-Party Sick Pay
Indicator
Correct Third-Party
Sick Pay Indicator

If not making a correction, fill with a blank.
Enter the incorrectly reported indicator.

If not making a correction, fill with a blank.
Enter the correct indicator.
Enter "1" for a sick pay indicator. Otherwise, enter
"0".

1009-1024

Blank

If not making a correction, fill with a blank.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.8

RCO Record – Employee Wage Record

Field
Name
Position
Length

Correct
Uncollected
Employee
Tax on Tips
46-56
11

Record
Identifier
1-3
3

Blank
4-12
9

Originally
Reported
Allocated Tips
13-23
11

Originally
Reported
Medical
Savings
Account
57-67
11

Correct
Medical
Savings
Account
68-78
11

Originally
Reported Simple
Retirement
Account
79-89
11

Correct
Simple
Retirement
Account
90-100
11

Originally
Reported
Qualified
Adoption
Expenses
101-111
11

Correct
Qualified
Adoption
Expenses
112-122
11

Originally
Reported
Uncollected
Social
Security or
RRTA Tax on
Cost of Group
Term Life
Insurance
Over $50,000
123-133
11

Correct
Uncollected
Social Security
or RRTA Tax
on Cost of
Group Term
Life Insurance
Over $50,000
134-144
11

Originally
Reported
Uncollected
Medicare Tax on
Cost of Group
Term Life
Insurance Over
$50,000
145-155
11

Correct
Uncollected
Medicare Tax
on Cost of
Group Term
Life
Insurance
Over $50,000
156-166
11

Originally
Reported
Income Under
Section 409A
on a Nonqualified
Deferred
Compensation
Plan
167-177
11

Correct
Income Under
Section 409A
on a Nonqualified
Deferred
Compensation
Plan
178-188
11

Blank
189-1024
836

Correct
Allocated
Tips
24-34
11

Originally
Reported
Uncollected
Employee Tax
on Tips
35-45
11

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

RCO
FIELD NAME
LENGTH SPECIFICATIONS
POSITION
1-3
Record Identifier
3
Constant "RCO" (alphabetic O).
4-12
Blank
9
Fill with blanks. Reserved for SSA use.
IMPORTANT NOTE: Positions 13 - 188 of the RCO Record are for correcting money amounts reported on
the original report. Two money amounts, the originally reported amount and the correct amount must be
entered for each money amount being corrected.
13-23
Originally Reported
11
Enter the incorrectly reported data.
Allocated Tips
Right justify and zero fill.
No negative amounts.

24-34

Correct Allocated Tips

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

35-45

Originally Reported
Uncollected Employee
Tax on Tips

Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

46-56

Correct Uncollected
Employee Tax on Tips

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.

57-67

Originally Reported
Medical Savings
Account

If not making a correction, fill with blanks.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

68-78

Correct Medical
Savings Account

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Does not apply to Puerto Rico or Northern Mariana
Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCO
POSITION
79-89

FIELD NAME
Originally Reported
Simple Retirement
Account

LENGTH
11

SPECIFICATIONS
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

90-100

Correct Simple
Retirement Account

Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

101-111

Originally Reported
Qualified Adoption
Expenses

Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

112-122

Correct Qualified
Adoption Expenses

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

123-133

134-144

145-155

Originally Reported
Uncollected Social
Security or RRTA Tax
on Cost of Group
Term Life Insurance
Over $50,000

Correct Uncollected
Social Security or
RRTA Tax on Cost of
Group Term Life
Insurance Over
$50,000

Originally Reported
Uncollected Medicare
Tax on Cost of Group
Term Life Insurance
Over $50,000

Does not apply to Puerto Rico or Northern Mariana
Islands employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCO
POSITION
156-166

167-177

178-188

189-1024

FIELD NAME

LENGTH

Correct Uncollected
Medicare Tax on Cost
of Group Term Life
Insurance Over
$50,000

Originally Reported
Income Under Section
409A on a Nonqualified Deferred
Compensation Plan

Correct Income Under
Section 409A on a
Non-qualified
Deferred
Compensation Plan

Blank

SPECIFICATIONS
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.
Does not apply to Puerto Rico employees.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

If not making a correction, fill with blanks.
Right justify and zero fill.
No negative amounts.
If not making a correction, fill with blanks.

836

Does not apply to Puerto Rico or Northern Mariana
Islands employees.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.9

RCS Record – State Wage Record

Field
Name
Position
Length

Correct
Taxing Entity
Code
11-15
5

Employee’s
Originally
Reported
Social
Security
Number
(SSN)
16-24
9

Employee’s
Correct
Social Security
Number (SSN)
25-33
9

Employee’s
Correct
Last Name
114-133
20

Record
Identifier
1-3
3

State Code
4-5
2

Originally
Reported
Taxing Entity
Code
6-10
5

Employee’s
Originally
Reported
First Name
34-48
15

Employee’s
Originally
Reported
Middle Name
or Initial
49-63
15

Employee’s
Originally
Reported Last
Name
64-83
20

Employee’s
Correct
First Name
84-98
15

Employee’s
Correct
Middle
Name or
Initial
99-113
15

Location
Address
134-155
22

Delivery
Address
156-177
22

City
178-199
22

State
Abbreviation
200-201
2

ZIP Code
202-206
5

ZIP Code
Extension
207-210
4

Blank
211-215
5

Foreign State/
Province
216-238
23

Foreign Postal
Code
239-253
15

Optional
Code
254-255
2

Country
Code
256-257
2

Originally
Reported
Reporting Period
258-263
6

Correct
Reporting
Period
264-269
6

Blank
270-275
6

Originally
Reported
State Quarterly
Unemployment
Insurance Total
Wages
276-286
11

Correct
State
Quarterly
Unemployment
Insurance
Total Wages
287-297
11

Originally
Reported
Date First
Employed
302-309
8

Correct
Date First
Employed
310-317
8

Originally
Reported
Date
of Separation
318-325
8

Correct
Date of
Separation
326-333
8

Originally
Reported
Number of
Weeks
Worked
298-299
2

Blank
334-343
10

Correct
Number of
Weeks Worked
300-301
2
Originally
Reported
State Employer
Account Number
344-363
20

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

Correct
State
Employer
Account
Number
364-383
20

Blank
384-395
12

State Code
396-397
2

Originally
Reported
State Taxable
Wages
398-408
11

Correct
State
Taxable
Wages
409-419
11

Originally
Reported
State Income
Tax Withheld
420-430
11

Correct
Local Taxable
Wages
475-485
11

Correct
State Income
Tax Withheld
431-441
11

Other State
Data
442-461
20

Originally
Reported
Tax Type Code
462
1

Correct
Tax Type Code
463
1

Originally
Reported
Local
Taxable
Wages
464-474
11

Originally
Reported
State Control
Number
486-492
7

Correct
State Control
Number
493-499
7

Supplemental
Data 1
500-649
150

Supplemental
Data 2
650-799
150

Blank
800-1024
225

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

RCS
POSITION
1-3
4-5
6-10
11-15
16-24

FIELD NAME

LENGTH

SPECIFICATIONS

Record Identifier
State Code

3
2

Originally Reported
Taxing Entity Code
Correct Taxing Entity
Code
Employee's Originally
Reported Social
Security Number (SSN)

Constant "RCS".
Enter the appropriate postal NUMERIC Code (see
Appendix G).
Enter the incorrectly reported data.

Enter the correct code.

Use only if employee's SSN was reported incorrectly
on the original report.
Enter the incorrectly reported SSN.

25-33

Employee's Correct
Social Security Number
(SSN)

If this field is not used, fill with blanks.
Enter the employee's SSN.
Use the number shown on the original/replacement
SSN card issued to the employee by SSA.
Enter only numeric characters.
If the SSN is not available, enter "zeros" (0).

34-48

Employee's Originally
Reported First Name

This is a required field.
Enter the incorrectly reported first name.

49-63

Employee's Originally
Reported Middle Name
or Initial
Employee's Originally
Reported Last Name

Left justify and fill with blanks.
Enter the incorrectly reported middle name or initial.

Left justify and fill with blanks.
Enter the incorrectly reported last name.

84-98

Employee's Correct
First Name

Left justify and fill with blanks.
Enter the employee’s first name as shown on the
Social Security card.

99-113

Employee's Correct
Middle Name or Initial

Left justify and fill with blanks.
If applicable, enter the employee’s middle name or
initial as shown on the Social Security card.

114-133

Employee's Correct
Last Name

Left justify and fill with blanks.
Enter the employee’s last name as shown on the
Social Security card.

Left justify and fill with blanks.
Enter the employee's location address (Attention,
Suite, Room Number, etc.) for the employee named.

64-83

134-155

Location Address

Left justify and fill with blanks.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCS
POSITION
156-177

FIELD NAME
Delivery Address

LENGTH
22

178-199

City

200-201

State Abbreviation

SPECIFICATIONS
Enter the employee's mailing address (Street or Post
Office box).
Left justify and fill with blanks.
Enter the employee's city.
Left justify and fill with blanks.
Enter the employee's State or
commonwealth/territory.
Use a postal abbreviation from Appendix G.

202-206

ZIP Code

For a foreign address, fill with blanks.
Enter a valid ZIP code.

207-210

ZIP Code Extension

For a foreign address, fill with blanks.
Enter the four-digit extension of the ZIP code.

5
23

If not applicable, fill with blanks.
Fill with blanks. Reserved for SSA use.
If applicable, enter the foreign state/province.

211-215
216-238

Blank
Foreign State/Province

Left justify and fill with blanks.

239-253

Foreign Postal Code

Otherwise, fill with blanks.
If applicable, enter the foreign postal code.
Left justify and fill with blanks.

254-255

Optional Code

Otherwise, fill with blanks.
To be defined by state/local agency.

256-257

Country Code

Applies to unemployment reporting.
If one of the following applies, fill with blanks:
•
•
•
•
•
•
•
•

258-263

Originally Reported
Reporting Period

One of the 50 States of the U.S.A.
District of Columbia
Military Post Office (MPO)
American Samoa
Guam
Northern Mariana Islands
Puerto Rico
Virgin Islands

Otherwise, enter the applicable Country Code (see
Appendix H).
Enter the incorrectly reported data.
Applies to unemployment reporting.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCS
POSITION
264-269

270-275
276-286

FIELD NAME
Correct Reporting
Period

Blank
Originally Reported
State Quarterly
Unemployment
Insurance Total Wages

LENGTH
6

6
11

SPECIFICATIONS
Enter the last month and four-digit year for the
correct calendar quarter.
Applies to unemployment reporting.
Fill with blanks. Reserved for SSA use.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

287-297

298-299

300-301

302-309

Applies to unemployment reporting.
Right justify and zero fill.

Correct State Quarterly
Unemployment
Insurance Total Wages

Originally Reported
Number of Weeks
Worked
Correct Number of
Weeks Worked

Applies to unemployment reporting.
Enter the incorrectly reported data.

Applies to unemployment reporting.
Enter the correct number of weeks worked.

Originally Reported
Date First Employed

Applies to unemployment reporting.
Enter the incorrectly reported data.

No negative amounts.

310-317

Correct Date First
Employed

Applies to unemployment reporting.
Enter the correct date.

318-325

Originally Reported
Date of Separation

Applies to unemployment reporting.
Enter the incorrectly reported data.

326-333

Correct Date of
Separation

Applies to unemployment reporting.
Enter the correct date.

Blank
Originally Reported
State Employer
Account Number
Correct State Employer
Account Number

10
20

Applies to unemployment reporting.
Fill with blanks. Reserved for SSA use.
Enter the incorrectly reported data.

Applies to unemployment reporting.
Enter the correct account number.

Blank
State Code

12
2

334-343
344-363

364-383

384-395
396-397

Applies to unemployment reporting.
Fill with blanks. Reserved for SSA use.
Enter the appropriate postal numeric code. (See
Appendix G.)
Applies to Income Tax reporting.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCS
POSITION
398-408

FIELD NAME
Originally Reported
State Taxable Wages

LENGTH
11

SPECIFICATIONS
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

409-419

Correct State Taxable
Wages

Applies to Income Tax reporting.
Right justify and zero fill.
No negative amounts.

420-430

Originally Reported
State Income Tax
Withheld

Applies to Income Tax reporting.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

431-441

Correct State Income
Tax Withheld

Applies to Income Tax reporting.
Right justify and zero fill.
No negative amounts.

442-461

Other State Data

Applies to Income Tax reporting.
To be defined by State/local agency.

462

Originally Reported
Tax Type Code

Applies to Income Tax reporting.
Enter the incorrectly reported data.

463

Correct Tax Type Code

Applies to Income Tax reporting.
Enter the correct code:
•
•
•
•

464-474

Originally Reported
Local Taxable Wages

C = City Income Tax
D = County Income Tax
E = School District Income Tax
F = Other Income Tax

Applies to Income Tax reporting.
Enter the incorrectly reported data.
Right justify and zero fill.
No negative amounts.

475-485

Correct Local Taxable
Wages

Applies to Income Tax reporting.
Right justify and zero fill.
No negative amounts.
Applies to Income Tax reporting.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCS
POSITION
486-492

FIELD NAME

LENGTH

SPECIFICATIONS

Originally Reported
State Control Number

Enter the incorrectly reported data.

493-499

Correct State Control
Number

Applies to Income Tax reporting.
Enter the correct Control Number.

500-649
650-799
800-1024

Supplemental Data 1
Supplemental Data 2
Blank

150
150
225

Applies to Income Tax reporting.
To be defined by user.
To be defined by user.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.10

RCT Record – Total Record

Field
Name
Position
Length

Record
Identifier
1-3
3
Total
Originally
Reported
Social
Security
Wages
71-85
15

Total
Number of RCW
Records
4-10
7

Total
Originally
Reported
Wages, Tips
and Other
Compensation
11-25
15

Total
Correct
Social Security
Wages
86-100
15

Total
Originally
Reported
Social Security
Tax Withheld
101-115
15

Total
Correct
Wages, Tips
and Other
Compensation
26-40
15

Total
Originally
Reported
Federal Income
Tax Withheld
41-55
15

Total
Correct
Federal
Income Tax
Withheld
56-70
15

Total
Correct
Social Security
Tax Withheld
116-130
15

Total
Originally
Reported
Medicare
Wages and
Tips
131-145
15

Total
Correct
Medicare
Wages and
Tips
146-160
15

Total
Correct
Advance
Earned
Income Credit
236-250
15

Total
Correct
Medicare Tax
Withheld
176-190
15

Total
Originally
Reported Social
Security Tips
191-205
15

Total
Correct
Social Security
Tips
206-220
15

Total
Originally
Reported
Advance
Earned Income
Credit
221-235
15

Total
Originally
Reported
Dependent
Care Benefits
251-265
15

Total
Correct
Dependent Care
Benefits
266-280
15

Total
Originally
Reported
Deferred
Compensation
Contributions
to Section
401(k)
281-295
15

Total
Correct
Deferred
Compensation
Contributions
to Section
401(k)
296-310
15

Total
Originally
Reported
Deferred
Compensation
Contributions
to Section
403(b)
311-325
15

Total
Correct
Deferred
Compensation
Contributions
to Section
403(b)
326-340
15

Total
Originally
Reported
Deferred
Compensation
Contributions
to Section
408(k)(6)
341-355
15

Total
Correct
Deferred
Compensation
Contributions
to Section
408(k)(6)
356-370
15

Total
Originally
Reported
Deferred
Compensation
Contributions
to Section
457(b)
371-385
15

Total
Correct
Deferred
Compensation
Contributions
to Section
457(b)
386-400
15

Total
Originally
Reported
Deferred
Compensation
Contributions
to Section
501(c)(18)(D)
401-415
15

Total
Correct
Deferred
Compensation
Contributions
to Section
501(c)(18)(D)
416-430
15

Total
Originally
Reported
Medicare Tax
Withheld
161-175
15

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

Total
Originally
Reported Total
Deferred
Compensation
Contributions
431-445
15

Total
Correct Total
Deferred
Compensation
Contributions
446-460
15

Total
Originally
Reported
Military
Employee
Basic Quarters,
Subsistence and
Combat Pay
461-475
15

Total
Originally
Reported
Employer
Contributions
to a Health
Savings
Account
521-535
15

Total
Correct
Employer
Contributions
to a Health
Savings
Account
536-550
15

Total
Originally
Reported Nonqualified Plan
Not Section
457
Distributions or
Contributions
551-565
15

Blank
611-640
30

Total
Originally
Reported
Employer Cost
of Premiums
for Group Term
Life Insurance
Over $50,000
641-655
15

Total
Correct
Deferrals
Under a
Section 409A
Non-qualified
Deferred
Compensation
Plan
716-730
15

Total Originally
Reported
Designated
Roth
Contributions
to a Section
401(k) Plan
731-745
15

Total
Correct
Military
Employee
Basic Quarters,
Subsistence and
Combat Pay
476-490
15

Total
Originally
Reported Nonqualified Plan
Section 457
Distributions or
Contributions
491-505
15

Total
Correct Nonqualified Plan
Section 457
Distributions
or
Contributions
506-520
15

Total
Correct Nonqualified Plan
Not Section
457
Distributions or
Contributions
566-580
15

Total
Originally
Reported
Nontaxable
Combat Pay
581-595
15

Total
Correct
Nontaxable
Combat Pay
596-610
15

Total
Correct
Employer Cost
of Premiums
for Group Term
Life Insurance
Over $50,000
656-670
15

Total
Originally
Reported
Income from
the Exercise of
Nonstatutory
Stock Options
671-685
15

Total
Correct Income
from the
Exercise of
Nonstatutory
Stock Options
686-700
15

Total
Originally
Reported
Deferrals Under
a Section 409A
Non-qualified
Deferred
Compensation
Plan
701-715
15

Total
Correct
Designated
Roth
Contributions
to a Section
401(k) Plan
746-760
15

Total Originally
Reported
Designated
Roth
Contributions
Under a Section
403(b) Salary
Reduction
Agreement
761-775
15

Total
Correct
Designated
Roth
Contributions
Under a Section
403(b) Salary
Reduction
Agreement
776-790
15

Blank
791-1024
234

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

RCT
POSITION
1-3
4-10

FIELD NAME
Record Identifier
Total Number of RCW
Records

LENGTH
3
7

SPECIFICATIONS
Constant "RCT".
Enter the total number of RCW Records reported since
the last Employer Record (RCE Record).

Right justify and zero fill.
IMPORTANT NOTE: Positions 11 - 790 of the RCT Record are for totaling money amounts reported in the
RCW Record for the preceding RCE Record. Complete only those total fields that summarize money fields
completed in the RCW Record and leave all other total fields blank.
11-25
Total Originally
15
Enter the total for all Employee Records (RCW
Reported Wages, Tips
Record) reported since the last Employer Record
and Other
(RCE Record).
Compensation
Right justify and zero fill.

26-40

Total Correct Wages,
Tips and Other
Compensation

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

41-55

Total Originally
Reported Federal
Income Tax Withheld

56-70

Total Correct Federal
Income Tax Withheld

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
71-85

FIELD NAME

LENGTH

Total Originally
Reported Social
Security Wages

SPECIFICATIONS
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

86-100

Total Correct Social
Security Wages

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Fill with blanks if the Employment Code reported in
position 223 of the RCE Employer Record is Q
(MQGE) or X (Railroad).
Right justify and zero fill.

101-115

Total Originally
Reported Social
Security Tax Withheld

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

116-130

Total Correct Social
Security Tax Withheld

131-145

Total Originally
Reported Medicare
Wages and Tips

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
146-160

FIELD NAME
Total Correct
Medicare Wages and
Tips

LENGTH
15

SPECIFICATIONS
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
This field must equal, or exceed, the sum of the Social
Security Wages and Social Security Tips.
Fill with blanks if the Employment Code reported in
position 223 of the RCE Employer Record is X
(Railroad).
Right justify and zero fill.

161-175

Total Originally
Reported Medicare
Tax Withheld

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

176-190

Total Correct
Medicare Tax
Withheld

191-205

Total Originally
Reported Social
Security Tips

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

206-220

Total Correct Social
Security Tips

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
221-235

FIELD NAME
Total Originally
Reported Advance
Earned Income Credit

LENGTH
15

SPECIFICATIONS
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

236-250

Total Correct Advance
Earned Income Credit

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

251-265

Total Originally
Reported Dependent
Care Benefits

Does not apply to Puerto Rico or American Samoa
employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

266-280

Total Correct
Dependent Care
Benefits

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

281-295

Total Originally
Reported Deferred
Compensation
Contributions to
Section 401(k)

Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
296-310

FIELD NAME
Total Correct Deferred
Compensation
Contributions to
Section 401(k)

LENGTH
15

SPECIFICATIONS
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.

311-325

Total Originally
Reported Deferred
Compensation
Contributions to
Section 403(b)

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

326-340

Total Correct Deferred
Compensation
Contributions to
Section 403(b)

Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.

341-355

Total Originally
Reported Deferred
Compensation
Contributions to
Section 408(k)(6)

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
356-370

FIELD NAME
Total Correct Deferred
Compensation
Contributions to
Section 408(k)(6)

LENGTH
15

371-385

Total Originally
Reported Deferred
Compensation
Contributions to
Section 457(b)

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

386-400

Total Correct Deferred
Compensation
Contributions to
Section 457(b)

401-415

Total Originally
Reported Deferred
Compensation
Contributions to
Section 501(c)(18)(D)

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer (RCE
Record).
Right justify and zero fill.
No negative amounts.
Only use if original submission was via an EFW2
(formerly MMREF-1) file, paper W-2 or W-2
Online.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
416-430

FIELD NAME
Total Correct Deferred
Compensation
Contributions to
Section 501(c)(18)(D)

LENGTH
15

431-445

Total Originally
Reported Total
Deferred
Compensation
Contributions

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

446-460

Total Correct Total
Deferred
Compensation
Contributions

Only use if original submission was in TIB format.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Only use if original submission was in TIB format.

461-475

Total Originally
Reported Military
Employee Basic
Quarters, Subsistence
and Combat Pay

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
476-490

FIELD NAME
Total Correct Military
Employee Basic
Quarters, Subsistence
and Combat Pay

LENGTH
15

SPECIFICATIONS
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Valid for tax years 1995 – 2001 only.

491-505

506-520

Total Originally
Reported Nonqualified Plan Section
457 Distributions or
Contributions

Total Correct
Non-qualified Plan
Section 457
Distributions or
Contributions

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

521-535

536-550

Total Originally
Reported Employer
Contributions to a
Health Savings
Account

Total Correct
Employer
Contributions to a
Health Savings
Account

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Does not apply to Puerto Rico or Northern
Mariana Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
551-565

566-580

FIELD NAME

LENGTH

Total Originally
Reported
Non-qualified Plan
Not Section 457
Distributions or
Contributions

Total Correct
Non-qualified Plan
Not Section 457
Distributions or
Contributions

SPECIFICATIONS
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

581-595

Total Originally
Reported Nontaxable
Combat Pay

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE).
Right justify and zero fill.

596-610

Total Correct
Nontaxable Combat
Pay

No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

611-640
641-655

656-670

Blank
Total Originally
Reported Employer
Cost of Premiums for
Group Term Life
Insurance Over
$50,000

30
15

Total Correct
Employer Cost of
Premiums for Group
Term Life Insurance
Over $50,000

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Fill with blanks. Reserved for SSA use.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Does not apply to Puerto Rico employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
671-685

686-700

FIELD NAME

LENGTH

Total Originally
Reported Income From
the Exercise of
Nonstatutory Stock
Options

Total Correct Income
From the Exercise of
Nonstatutory Stock
Options

701-715

716-730

Total Originally
Reported Deferrals
Under a Section 409A
Non-qualified
Deferred
Compensation Plan

Total Correct Deferrals
Under a Section 409A
Non-qualified
Deferred
Compensation Plan

731-745

Total Originally
Reported Designated
Roth Contributions to
a Section 401(k) Plan

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Enter the total for all Employee Records (RCW
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

746-760

Total Correct
Designated Roth
Contributions to a
Section 401(k) Plan

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCT
POSITION
761-775

776-790

FIELD NAME

LENGTH

Total Originally
Reported Designated
Roth Contributions
Under a Section
403(b) Salary
Reduction Agreement

Total Correct
Designated Roth
Contributions Under a
Section 403(b) Salary
Reduction Agreement

791-1024

Blank

234

Does not apply to Puerto Rico employees.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.11

RCU Record – Total Record

Field
Name
Position
Length

Record
Identifier
1-3
3

Number of
RCO Records
4-10
7

Total
Originally
Reported Allocated
Tips
11-25
15

Total
Originally
Reported
Medical
Savings
Account
71-85
15

Total
Correct
Medical
Savings
Account
86-100
15

Total
Originally
Reported Simple
Retirement
Account
101-115
15

Total
Originally
Reported
Uncollected
Social
Security or
RRTA Tax
on Cost of
Group Term
Life
Insurance
Over $50,000
161-175
15

Total
Correct
Uncollected
Social Security
or RRTA Tax
on Cost of
Group Term
Life Insurance
over $50,000
176-190
15

Total
Originally
Reported
Uncollected
Medicare Tax on
Cost of Group
Term Life
Insurance over
$50,000
191-205
15

Blank
251-1024
774

Total
Correct
Allocated
Tips
26-40
15

Total
Originally
Reported
Uncollected
Employee Tax
on Tips
41-55
15

Total
Correct
Simple
Retirement
Account
116-130
15

Total
Originally
Reported
Qualified
Adoption
Expenses
131-145
15

Total
Correct
Uncollected
Medicare Tax
on Cost of
Group Term
Life Insurance
Over $50,000
206-220
15

Total
Originally
Reported
Income Under
Section 409A
on a
Non-qualified
Deferred
Compensation
Plan
221-235
15

Total
Correct
Uncollected
Employee Tax
on Tips
56-70
15

Total
Correct
Qualified
Adoption
Expenses
146-160
15

Total
Correct
Income Under
Section 409A
on a
Non-qualified
Deferred
Compensation
Plan
236-250
15

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

RCU
POSITION
1-3
4-10

FIELD NAME

LENGTH

Record Identifier
Number of RCO
Records

3
7

SPECIFICATIONS
Constant "RCU".
Enter the total number of RCO Records reported since
the last Employer Record (RCE Record).

Right justify and zero fill.
IMPORTANT NOTE: Positions 11 - 250 of the RCU Record are for totaling money amounts reported in the
RCO Records for the preceding RCE Record. Complete only those total fields that summarize money fields
completed in the RCO Records and leave all other total fields blank.
11-25
Total Originally
15
Enter the total for all Employee Records (RCO
Reported Allocated
Record) reported since the last Employer Record
Tips
(RCE Record).
Right justify and zero fill.

26-40

Total Correct
Allocated Tips

No negative amounts.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

41-55

Total Originally
Reported Uncollected
Employee Tax on Tips

Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

56-70

Total Correct
Uncollected Employee
Tax on Tips

No negative amounts.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

71-85

Total Originally
Reported Medical
Savings Account

No negative amounts.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCU
POSITION
86-100

FIELD NAME
Total Correct Medical
Savings Account

LENGTH
15

SPECIFICATIONS
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

101-115

Total Originally
Reported Simple
Retirement Account

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

116-130

Total Correct Simple
Retirement Account

No negative amounts.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

131-145

Total Originally
Reported Qualified
Adoption Expenses

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.

146-160

Total Correct Qualified
Adoption Expenses

No negative amounts.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

161-175

Total Originally
Reported Uncollected
Social Security or
RRTA Tax on Cost of
Group Term Life
Insurance Over
$50,000

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCU
POSITION
176-190

FIELD NAME
Total Correct
Uncollected Social
Security or RRTA Tax
on Cost of Group Term
Life Insurance Over
$50,000

LENGTH
15

SPECIFICATIONS
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

191-205

206-220

Total Originally
Reported Uncollected
Medicare Tax on Cost
of Group Term Life
Insurance Over
$50,000

Total Correct
Uncollected Medicare
Tax on Cost of Group
Term Life Insurance
Over $50,000

Does not apply to Puerto Rico employees.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.
Enter the total for all Employee Records (RCO
Record) reported since the last Employer Record
(RCE Record).
Right justify and zero fill.
No negative amounts.

221-235

236-250

Total Originally
Reported Income
Under Section 409A
on a Non-qualified
Deferred
Compensation Plan

Total Correct Income
Under Section 409A
on a Non-qualified
Deferred
Compensation Plan

251-1024

Blank

774

Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.12

RCV Record – State Total Record

Field
Name
Position
Length

RCV
POSITION
1-3
4-1024

Record
Identifier
1-3
3

Supplemental Data
4-1024
1021

FIELD NAME
Record Identifier
Supplemental Data

LENGTH

SPECIFICATIONS

3
1021

Constant "RCV".
To be defined by user.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

5.13

RCF Record – Final Record

Field
Name
Position
Length

RCF
POSITION
1-3
4-12

13-1024

Record
Identifier
1-3
3

Number of
RCW Records
4-12
9

Blank
13-1024
1012

FIELD NAME

LENGTH

Record Identifier
Number of RCW
Records

3
9

Blank

1012

SPECIFICATIONS
Constant "RCF".
Enter the total number of RCW Records reported on
the entire file.
Right justify and zero fill.
Fill with blanks. Reserved for SSA use.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
6.0

USER IDENTIFICATION (USER ID)/PASSWORD REGISTRATION INFORMATION

6.1

Obtaining a User ID/Password

Must I get a User ID before I submit my file?
Yes.
Where can I find information about the User ID/Password?
Visit www.socialsecurity.gov/bso/bsowelcome.htm.
When is the BSO available?
• The BSO is available, including holidays:
− Monday through Friday, 5:00 a.m. to 1:00 a.m., Eastern Time
− Saturday, 5:00 a.m. to 11:00 p.m., Eastern Time
− Sunday, 8:00 a.m. to 11:30 p.m., Eastern Time
How do I get a User ID/Password?
• Visit www.socialsecurity.gov/bso/bsowelcome.htm :
− Select the Register button.
How do I get a User ID/Password if I am unable to register using the BSO?
Call 1-800-772-6270 Monday through Friday, 7 a.m. to 7 p.m., Eastern Time to complete the
registration.
What information do I have to provide to get a User ID?
• The EIN of the company you work for. If you are a third-party submitter, you need the EIN of your
own company, not the EIN of the company(s) for which the wage report(s) is/are being submitted.
Note: If you are self-employed, you do not need to provide an EIN.
• Your SSN
• Your name as shown on your Social Security card (first name, middle initial and last name)
• Your date of birth
• Your work telephone number, e-mail address and/or (optional) fax number to contact you
• Your preferred mailing address
• Company or business name
• Company phone number
How do you approve my request?
• We match your name, date of birth, SSN and EIN against SSA records and verify that you work for
the company that will submit the file. If the information is verified, we issue a User ID immediately.
• You will create your own password as part of the registration process.
• Your employer will be notified of your registration.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
6.2

Using a User ID/Password

How do I use the User ID I receive?
A User ID can be used as an electronic signature and to use the BSO.
•

•

As an Electronic Signature
− Employer Submitter: You will use the User ID as your signature for the file in the EFW2C
format. Insert your User ID into the file in the User Identification (User ID) field in the RCA
Record (positions 13-20). This should be the User ID of the person responsible for the file and
attesting to its accuracy. It would generally be the same individual who would be signing the
attestation statement on the Form W-3c. You will be attesting that "under penalties of perjury,
you declare that you have examined this file's data and that to the best of your knowledge and
belief, it is true, correct, and complete."
− Third-Party or Payroll Practitioner Submitter: You will use the User ID as your signature for
the file in the User Identification (User ID) field in the RCA Record (positions 13-20). This
should be the User ID of the person responsible for the file and attesting to its accuracy. This
attestation is based on the information available and assurances provided by the client. You
should include as part of your standard business practices a provision in your contractual
agreement that requires your client to give assurances that the file you are attesting to is to the
best of their knowledge true, correct and complete.
To use the BSO
− As a designated individual authorized by your company, you will use your User ID to use the
BSO to access various online services. You'll need your User ID and password to upload files
and to check the status of your file. The person uploading the file or checking the status of the
file will use his or her own User ID and password. This does not have to be the same person
whose User ID is inserted in the file as explained above.

How do I use my password?
• You must use the password with the User ID to access the BSO (see Section 8).
• If you try to access BSO and your password has expired, you will be prompted to change your
password.
When may I start using my User ID and password?
Immediately.
How long may I use the User ID?
Indefinitely.
6.3

Assistance

Who should I call if I have problems with registration?
Call 1-800-772-6270 Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time or see Appendix A
for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
7.0

ACCUW2C SOFTWARE

7.1

General

What is AccuW2C 2008?
A self-extracting compressed file you can download from the Internet to your personal computer to
verify that your file complies with the EFW2C format for tax year 2008.
When and where can I find AccuW2C 2008?
Starting in October 2008, visit www.socialsecurity.gov/employer/accuwage/index.html.
Will the AccuW2C software identify all errors in the file?
• This software identifies many, but not all, wage submission format errors.
• AccuW2C does not verify names and SSNs.
• The likelihood that SSA will reject the file is greatly reduced if you correct the errors found by
AccuW2C.
7.2

Assistance

Who should I call if I have a problem with the AccuW2C software?
Call 1-888-772-2970 Monday through Friday, 8:30 a.m. to 4:00 p.m. Eastern Time or see Appendix A
for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
8.0

BUSINESS SERVICES ONLINE (BSO) ELECTRONIC FILE UPLOAD

8.1

General

What is Electronic File Upload?
Electronic File Upload is a feature of the BSO. The BSO is a suite of business services that allows
employers to conduct business with SSA. Electronic File Upload allows you to transmit an electronic
file containing an EFW2C report correction to SSA over the internet. In order to upload a file to SSA,
you need to access the BSO.
8.2

Accessing the BSO

Who can use BSO?
Anyone with access to the Internet.
Do I have to register to use BSO?
Yes. See Section 6 for registration information.
Is there a charge to use BSO?
No, except for the charges from your Internet service provider.
How do I connect to BSO?
Visit www.socialsecurity.gov/bso/bsowelcome.htm.
How do I log in to BSO?
You will be prompted to enter your User ID and password.
8.3

Data Requirements

What are the data requirements for uploaded files?
• Data must be recorded in the ASCII-1 character set (see Appendix F).
• Any file name may be used. However, please ensure that the file name has a valid extension (for
example, “.txt”).
• Scan the file for viruses before submitting it to SSA.
• We encourage you to file combined reports to avoid creating a separate file for each employer.
Review Appendix E, example 3, to see how multiple employers can be combined into one file.
• We prefer files without record delimiters. If record delimiters are used (CR - Carriage Return
followed by LF -Line Feed), they must follow character position 1024 of each record. This
requirement is optional for the RCF Record.
• If you use record delimiters in your file, the following requirements apply:
− Each record must be followed immediately by a single record delimiter.
81

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

•
•

− Each record delimiter must consist of a carriage-return/line feed (CR/LF) and placed
immediately following character position 1024. Typically, this is accomplished by pressing
the “Enter” key at the end of each record (i.e., after position 1024).
− 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.
− Do not place a record delimiter before the first record of the file.
− Do not place record delimiters after a field within a record.
The file should contain only one submission, beginning with an RCA Record and ending with an
RCF Record.
The record length MUST be exactly 1024 bytes.

May I compress the file?
• Yes. We recommend this. It will reduce your transmission time.
• Do not compress more than one data file together.
What compression software may I use?
You may use any compression software that will compress your files in .ZIP format.
When may I upload my files using BSO?
You may submit corrected files all year.
8.4

Additional Information

How can I receive additional information on the BSO?
• To view or print the handbook:
− Visit www.socialsecurity.gov/employer/bsohbnew.htm.
• To receive a Business Services Online Handbook, call 1-800-772-6270 Monday through Friday,
7:00 a.m. to 7:00 p.m. Eastern Time.
• Refer to the Employer Information Directory for links such as Frequently Asked Questions.
8.5

Assistance

Who should I contact if I have problems using the BSO?
Call 1-888-772-2970 Monday through Friday, 8:30 a.m. to 4:00 p.m., Eastern Time or send an e-mail
message to [email protected].

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
9.0

ELECTRONIC DATA TRANSFER (EDT) FILING

9.1

General

What is EDT?
An EDT system that connects SSA's National Computer Center with various States, Federal agencies
and SSA sites via a dedicated telecommunication line. This system uses Sterling Commerce's
Connect:Direct (formerly Network Data Mover - NDM) software.
Who can use EDT filing?
Federal and State agencies.
9.2

Data Requirements

What are the data requirements for EDT files?
• Files must be named in accordance with the specifications provided in the EDT Guide, which is
available at www.socialsecurity.gov/employer/pub.htm :
− Select Electronic Data Transfer (EDT) Guide.
Note: Failure to comply with these naming conventions could result in a serious processing error or
delay.
• Data must be in the unpacked mode.
• We prefer data recorded in EBCDIC, but will accept ASCII.
• Each physical record (a block of logical records) must be a uniform length of 1024 characters.
• Physical records must not be prefixed by block descriptor words.
• The blocking factor must not exceed 27. We prefer 27 logical records per block.
• The block size must be a multiple of 1024 characters and must not exceed 27,648 characters.
• Choose the option in your system which permits you to designate record length and block size.
• Be sure to remove line feeds, carriage returns and all other record delimiters from your records.
• Do not use any internal labels.
May I compress the file I send you through EDT?
No.
9.3

Assistance

Who should I call if I have questions about EDT?
• Call 1-888-772-2970 Monday through Friday, 8:30 a.m. to 4:00 p.m., Eastern Time, or send an email to [email protected].
• See Appendix A for additional resources.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
10.0

APPENDIX A - RESOURCES

If you have questions or need assistance, use one of the links below:
employer-ssa.custhelp.com
A repository of frequently asked questions (FAQ) for employer wage reporting. Use the
search feature to find answers to common questions and issues.
www.socialsecurity.gov/bso/bsowelcome.htm
BSO home page: Use to log in or register for BSO services. Links to other useful
information.
www.socialsecurity.gov/employer
Employer Filing Instructions & Information: provides links to various publications and
resources for employer wage reporting.
www.socialsecurity.gov/employer/accuwage/index.html
Accuwage and AccuW2C web page: download the tools in order to check the accuracy of the
formatting of your wage file.
www.irs.gov/formspubs/index.html
IRS forms and publications page: a resource of IRS forms or instructions available for
download.
www.socialsecurity.gov/employer/bsohbnew.htm
BSO Handbook: a user guide that describes internet services that are available for wage
reporting.
www.socialsecurity.gov/employer/bsotut.htm
BSO tutorial: learn how to use the BSO to submit wage files.
www.socialsecurity.gov/employer/pub.htm
EDT Guide: a guide on how to file a wage report using EDT.
www.socialsecurity.gov/employer/ssnvhighgroup.htm
Social Security Number Verification Service (SSNVS): Use SSNVS to verify SSN(s) or
check the latest list of newly issued SSN ranges. Provides useful links and additional
information for SSNs.
www.nactp.org
National Association of Computerized Tax Processors web page: Membership to NACTP and
useful links and information for the wage reporting community.
www.socialsecurity.gov/employer/empcontacts.htm
Customer Support: If the above links did not answer your question(s), use the contact
information listed for additional help.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
Depending on your location, call one of the telephone numbers listed below for help with Social
Security wage reporting. Most are of the telephone numbers listed are not toll-free telephone numbers.
Note: For tax questions or questions about tax forms, contact IRS at www.irs.gov or by phone at
(866) 455-7438. For questions concerning the use of the State Wage Record, contact your State
Revenue Agency.

*
*

#
#

*
*
*
++

#
#
*
*

CALLS FROM
Alabama
Alaska
American Samoa
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida-North
Florida-South
Georgia-North
Georgia-South
Guam
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Kentucky
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey

Social Security Wage Reporting Contacts
TELEPHONE
LOCATION
(334) 223-7013
Montgomery, AL
(206) 615-2125
Seattle, WA
(510) 970-8247
San Francisco, CA
(510) 970-8247
San Francisco, CA
(501) 324-5130
Little Rock, AR
(510) 970-8247
San Francisco, CA
(303) 844-2364
Denver, CO
(617) 565-2895
Boston, MA
(215) 597-4632
Philadelphia, PA
(215) 597-4632
Philadelphia, PA
(321) 255-1553 x1202
Melbourne, FL
(305) 672-4517
Miami Beach, FL
(770) 531-1615 x227
Gainesville, GA
(229) 226-5563 x225
Thomasville, GA
(510) 970-8247
San Francisco, CA
(510) 970-8247
San Francisco, CA
(206) 615-2125
Seattle, WA
(312) 575-4244
Chicago, IL
(312) 575-4244
Chicago, IL
(816) 936-5657
Kansas City, MO
(816) 936-5657
Kansas City, MO
(502) 582-5290 x3013
Louisville, KY
(859) 219-1561
Nicholasville, KY
(270) 842-9183 x235
Bowling Green, KY
(985) 246-6153
New Orleans, LA
(617) 565-2895
Boston, MA
(215) 597-4632
Philadelphia, PA
(617) 565-2895
Boston, MA
(312) 575-4244
Chicago, IL
(312) 575-4244
Chicago, IL
(601) 693-4859
Meridian, MS
(601) 965-4510 x108
Jackson, MS
(816) 936-5657
Kansas City, MO
(303) 844-2364
Denver, CO
(816) 936-5657
Kansas City, MO
(510) 970-8247
San Francisco, CA
(617) 565-2895
Boston, MA
(212) 264-1117
New York, NY
85

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008

++
*

*
*
++
++
++
++

CALLS FROM
New Mexico
New York
North Carolina
North Dakota
Northern Mariana Islands
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas-Central/South
Texas-North/Dallas
Texas-East
Texas-West
Utah
Vermont
Virgin Islands
Virginia
Washington
West Virginia
Wisconsin
Wyoming

KEY
*
#
++

Alternate Contact
Alternate Contact
Alternate Contact

TELEPHONE
(505) 314-5285
(212) 264-1117
(919) 790-2877 x3007
(303) 844-2364
(510) 970-8247
(312) 575-4244
(405) 606-8062
(206) 615-2125
(215) 597-4632
(212) 264-1117
(617) 565-2895
(803) 253-3558 x3005
(303) 844-2364
(615) 743-7588
(512) 206-3720
(817) 978-3123
(936) 441-9243
(505) 314-5285
(303) 844-2364
(617) 565-2895
(212) 264-1117
(215) 597-4632
(206) 615-2125
(215) 597-4632
(312) 575-4244
(303) 844-2364

(404) 562-1315
(312) 575-4235
(281) 449-2955

LOCATION
Albuquerque, NM
New York, NY
Raleigh, NC
Denver, CO
San Francisco, CA
Chicago, IL
Oklahoma City, OK
Seattle, WA
Philadelphia, PA
New York, NY
Boston, MA
Columbia, SC
Denver, CO
Nashville, TN
Austin, TX
Fort Worth, TX
Houston, TX
Albuquerque, NM
Denver, CO
Boston, MA
New York, NY
Philadelphia, PA
Seattle, WA
Philadelphia, PA
Chicago, IL
Denver, CO

Atlanta, GA
Chicago, IL
Dallas, TX

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
11.0 APPENDIX B - CORRECTABLE EFW2 FIELDS THROUGH AN EFW2C FILE
If any of the following records contain incorrect information, it is not necessary to correct them by filing
an EFW2C correction:
•
•
•
•
•
•

RA Record - Submitter Record
RS Record - State Wage Record
RT Record - Total Record
RU Record - Total Record
RV Record - State Total Record
RF Record - Final Record

Some EFW2 fields can be corrected with an EFW2C file. The table below identifies the EFW2 fields
that can be corrected with an EFW2C file.
11.1

RE Record

RE
FIELD
RECORD
POSITION

LENGTH CORRECTABLE?

1-2

Record Identifier

3-6

Tax Year

Agent Indicator Code

8-16

Employer /Agent
Identification Number
(EIN)

Yes
(Requires two corrections; a decrease for the incorrect EIN and
an increase for the correct EIN. See Section 2.3.)

17-25

Agent for EIN

Terminating Business
Indicator

27-30

Establishment Number

Yes

31-39

Other EIN

40-96

Employer Name

97-118

Location Address

119-140

Delivery Address

141-162

City

163-164

State Abbreviation

165-169

ZIP Code

170-173

ZIP Code Extension

174-178

Blank

179-201

Foreign State/Province

202-216

Foreign Postal Code

Yes
(Requires two corrections; a decrease for the incorrect tax year
and an increase for the correct tax year. See Section 2.3.)
No

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RE
FIELD
RECORD
POSITION

LENGTH CORRECTABLE?

217-218

Country Code

219

Employment Code

220

Tax Jurisdiction Code

Yes
(Some situations require two corrections; a decrease for the
incorrect Employment Code and an increase for the correct
Employment Code. See Section 2.3.)
No

221

Third-Party Sick Pay
Indicator

Yes

222-512

Blank

291

11.2

RW Record

RW
RECORD
POSITION

FIELD NAME

LENGTH CORRECTABLE?

1-2

Record Identifier

3-11

Social Security Number (SSN)

Yes

12-26

Employee First Name

Yes

27-41

Employee Middle Name or Initial

Yes

42-61

Employee Last Name

Yes

62-65

Suffix

66-87

Location Address

88-109

Delivery Address

110-131

City

132-133

State Abbreviation

134-138

ZIP Code

139-142

ZIP Code Extension

143-147

Blank

148-170

Foreign State/Province

171-185

Foreign Postal Code

186-187

Country Code

188-198

Wages, Tips and Other
Compensation

Yes
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RW
RECORD
POSITION

FIELD NAME

LENGTH CORRECTABLE?

199-209

Federal Income Tax Withheld

210-220

Social Security Wages

Yes
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
Yes

221-231

Social Security Tax Withheld

Yes

232-242

Medicare Wages and Tips

Yes

243-253

Medicare Tax Withheld

Yes

254-264

Social Security Tips

Yes

265-275

Advance Earned Income Credit

276-286

Dependent Care Benefits

287-297

Deferred Compensation
Contributions to Section 401(k)

Yes
Does not apply to Puerto Rico or American
Samoa employees.
Yes
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.
Yes
Does not apply to Puerto Rico employees.

298-308

Deferred Compensation
Contributions to Section 403(b)

Yes
Does not apply to Puerto Rico employees.

309-319

Deferred Compensation
Contributions to Section 408(k)(6)

Yes
Does not apply to Puerto Rico employees.

320-330

Deferred Compensation
Contributions to Section 457(b)

Yes
Does not apply to Puerto Rico employees.

331-341

Deferred Compensation
Contributions to Section
501(c)(18)(D)

Yes
Does not apply to Puerto Rico employees.

342-352

Military Employee Basic Quarters,
Subsistence and Combat Pay

Yes
Does not apply to Puerto Rico, Virgin Islands,
American Samoa, Guam or Northern Mariana
Islands employees.

353-363

Non-qualified Plan Section 457
Distributions or Contributions

364-374

Employer Contributions to a Health
Savings Account

375-385

Non-qualified Plan Not Section 457
Distributions or Contributions

386-396

Nontaxable Combat Pay

Valid for tax years 1995 – 2001 only.
Yes
Does not apply to Puerto Rico employees.
Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.
Yes
Does not apply to Puerto Rico employees.
Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RW
RECORD
POSITION

FIELD NAME

LENGTH CORRECTABLE?

397-407

Blank

408-418

Employer Cost of Premiums for
Group Term Life Insurance Over
$50,000

Yes
Does not apply to Puerto Rico employees.

419-429

Income from the Exercise of
Nonstatutory Stock Options

Yes
Does not apply to Puerto Rico employees.

430-440

Deferrals Under a Section 409A Non- 11
qualified Deferred Compensation
Plan

Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.

441-451

Designated Roth Contributions to a
Section 401(k) Plan

Yes
Does not apply to Puerto Rico employees.

452-462

Designated Roth Contributions Under 11
a Section 403(b) Salary Reduction
Agreement

Yes
Does not apply to Puerto Rico employees.

463-485

Blank

486

Statutory Employee Indicator

487

Blank

488

Retirement Plan Indicator

Yes

489

Third-Party Sick Pay Indicator

Yes

490-512

Blank

11.3

Yes

RO Record

RO
RECORD
POSITION

FIELD NAME

LENGTH

1-2

Record Identifier

3-11

Blank

12-22

Allocated Tips

23-33

Uncollected Employee Tax on Tips

34-44

Medical Savings Account

45-55

Simple Retirement Account

56-66

Qualified Adoption Expenses

CORRECTABLE?

Yes
Does not apply to Puerto Rico, Virgin
Islands, American Samoa, Guam or
Northern Mariana Islands employees.
Yes
Yes
Does not apply to Puerto Rico or
Northern Mariana Islands employees.
Yes
Does not apply to Puerto Rico employees.
Yes
Does not apply to Puerto Rico or
Northern Mariana Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RO
RECORD
POSITION

67-77

78-88
89-99

FIELD NAME

LENGTH

Uncollected Social Security or RRTA Tax on 11
Cost of Group Term Life Insurance Over
$50,000

Yes

Uncollected Medicare Tax on Cost of Group 11
Term Life Insurance Over $50,000
Income Under Section 409A on a Non11
qualified Deferred Compensation Plan

Yes
Does not apply to Puerto Rico employees.
Yes
Does not apply to Puerto Rico or
Northern Mariana Islands employees.

100-264

Blank

165

265

Civil Status

266-274

Blank

275-285

Wages Subject to Puerto Rico Tax

286-296

Commissions Subject to Puerto Rico Tax

297-307

Allowances Subject to Puerto Rico Tax

308-318

Tips Subject to Puerto Rico Tax

319-329

330-340

Total Wages, Commissions, Tips and
Allowances Subject to Puerto Rico Tax
Puerto Rico Tax Withheld

341-351

Retirement Fund Annual Contributions

352-362

Blank

363-373

Total Wages, Tips and Other Compensation
Subject to Virgin Islands, Guam, American
Samoa or Northern Mariana Islands Income
Tax
Virgin Islands, Guam, American Samoa or
Northern Mariana Islands Income Tax
Withheld

Blank

128

374-384

385-512

CORRECTABLE?

Does not apply to Puerto Rico employees.

No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Puerto Rico employees only.
No
Applies to Virgin Islands, American
Samoa, Guam or Northern Mariana
Islands employees only.
No
Applies to Virgin Islands, American
Samoa, Guam or Northern Mariana
Islands employees only.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
12.0 APPENDIX C - CORRECTABLE EFW2C FIELDS
If any of the following EFW2C records contain incorrect information, it is not necessary to correct them
by filing an EFW2C correction.
•
•
•
•
•
•

RCA Record- Submitter Record
RCS Record - State Wage Record
RCT Record - Total Record
RCU Record - Total Record
RCV Record - State Total Record
RCF Record - Final Record
Some EFW2C fields can be corrected with an EFW2C file. The table below identifies the EFW2C
fields that can be corrected with an EFW2C file.
12.1

RCE Record

RCE
RECORD
POSITION

FIELD

LENGTH

CORRECTABLE?

1-3

Record Identifier

4-7

Tax Year

8-16

Employer's/Agent's Originally Reported
EIN
Employer's/Agent's Correct EIN

Agent Indicator Code

Yes
(Requires two corrections; a decrease for the
incorrect EIN and an increase for the correct
EIN. See Section 2.3.)
No

27-35

Agent for EIN

36-39

Yes

44-100

Employer's Originally Reported
Establishment Number
Employer's Correct Establishment
Number
Employer's Name

101-122

Location Address

123-144

Delivery Address

145-166

City

167-168

State Abbreviation

169-173

ZIP Code

174-177

ZIP Code Extension

178-181

Blank

182-204

Foreign State/Province

205-219

Foreign Postal Code

220-221

Country Code

17-25

40-43

Yes
(Requires two corrections; a decrease for the
incorrect tax year and an increase for the
correct tax year. See Section 2.3.)
No

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCE
RECORD
POSITION

222
223

224
225

FIELD

LENGTH

Employer's Originally Reported
Employment Code
Employer’s Correct Employment Code

Originally Reported Third-Party Sick
Pay Indicator
Correct Third-Party Sick Pay Indicator

Yes
(Requires two corrections; a decrease for the
incorrect Employment Code and an increase for
the correct Employment Code. See Section
2.3.)
No

Yes

226-1024 Blank

12.2

CORRECTABLE?

799

RCW Record

RCW
RECORD
POSITION

FIELD NAME

LENGTH

CORRECTABLE?

1-3

Record Identifier

4-12

Employee's Originally Reported Social
Security Number (SSN)
Employee's Correct Social Security
Number (SSN)
Employee's Originally Reported First
Name
Employee's Originally Reported Middle
Name or Initial
Employee's Originally Reported Last
Name
Employee's Correct First Name

Yes

102-121

Employee's Correct Middle Name or
Initial
Employee's Correct Last Name

Yes

122-143

Location Address

144-165

Delivery Address

166-187

City

188-189

State Abbreviation

190-194

ZIP Code

195-198

ZIP Code Extension

199-203

Blank

204-226

Foreign State/Province

227-241

Foreign Postal Code

242-243

Country Code

244-254

Originally Reported Wages, Tips and
Other Compensation

13-21
22-36
37-51
52-71
72-86
87-101

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
RECORD
POSITION

FIELD NAME

LENGTH

CORRECTABLE?

255-265

Correct Wages, Tips and Other
Compensation

266-276

Originally Reported Federal Income
Tax Withheld
Correct Federal Income Tax Withheld

Originally Reported Social Security
Wages
Correct Social Security Wages

Yes
Does not apply to Puerto Rico, Virgin
Islands, American Samoa, Guam, or
Northern Mariana Islands employees.
No

Yes

Originally Reported Social Security Tax
Withheld
Correct Social Security Tax Withheld

Yes

Originally Reported Medicare Wages
and Tips
Correct Medicare Wages and Tips

Yes

Originally Reported Medicare Tax
Withheld
Correct Medicare Tax Withheld

Yes

Originally Reported Social Security
Tips
Correct Social Security Tips

Yes

Originally Reported Advance Earned
Income Credit
Correct Advance Earned Income Credit

Originally Reported Dependent Care
Benefits
Correct Dependent Care Benefits

Yes
Does not apply to Puerto Rico or American
Samoa employees.
No

Originally Reported Deferred
Compensation Contributions to Section
401(k)
Correct Deferred Compensation
Contributions to Section 401(k)

Originally Reported Deferred
Compensation Contributions to Section
403(b)

277-287

288-298
299-309
310-320
321-331
332-342
343-353
354-364
365-375
376-386
387-397
398-408
409-419

420-430
431-441

442-452

453-463

464-474

Yes
Does not apply to Puerto Rico, Virgin
Islands, American Samoa, Guam, or
Northern Mariana Islands employees.
No

Yes
Only use if original submission was via an
EFW2 (formerly MMREF-1) file, paper W-2
or W-2 Online.
Does not apply to Puerto Rico employees.
No

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
RECORD
POSITION

475-485

486-496

497-507

508-518

519-529

530-540

541-551

552-562
563-573

574-584

FIELD NAME

LENGTH

CORRECTABLE?

Yes
Only use if original submission was via an
EFW2 (formerly MMREF-1) file, paper W-2
or W-2 Online.

Correct Deferred Compensation
Contributions to Section 403(b)

Originally Reported Deferred
Compensation Contributions to Section
408(k)(6)
Correct Deferred Compensation
Contributions to Section 408(k)(6)

Originally Reported Deferred
Compensation Contributions to Section
457 (b)
Correct Deferred Compensation
Contributions to Section 457 (b)

Originally Reported Deferred
Compensation Contributions to Section
501(c)(18)(D)
Correct Deferred Compensation
Contributions to Section 501(c)(18)(D)

Originally Reported Total Deferred
Compensation Contributions
Correct Total Deferred Compensation
Contributions

Originally Reported Military Employee
Basic Quarters, Subsistence and Combat
Pay

Does not apply to Puerto Rico employees.
No

Yes
Only use if original submission was via an
EFW2 (formerly MMREF-1) file, paper W-2
or W-2 Online.
Does not apply to Puerto Rico employees.
No

Yes
Only use if original submission was via an
EFW2 (formerly MMREF-1) file, paper W-2
or W-2 Online.
Does not apply to Puerto Rico employees.
No
Yes
Only use if original submission was in TIB
format.
Does not apply to Puerto Rico or Northern
Mariana Islands employees.
No

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
RECORD
POSITION

585-595

FIELD NAME

LENGTH

Correct Military Employee Basic
Quarters, Subsistence and Combat Pay

CORRECTABLE?

Yes
Does not apply to Puerto Rico, Virgin
Islands, American Samoa, Guam or
Northern Mariana Islands employees.

596-606

Valid for tax years 1995 – 2001 only.
No

Originally Reported Non-qualified Plan
Section 457 Distributions or
Contributions
Correct Non-qualified Plan Section 457
Distributions or Contributions
Originally Reported Employer
Contributions to a Health Savings
Account
Correct Employer Contributions to a
Health Savings Account

673-683

Originally Reported Non-qualified Plan
Not Section 457 Distributions or
Contributions
Correct Non-qualified Plan Not Section
457 Distributions or Contributions
Originally Reported Nontaxable
Combat Pay
Correct Nontaxable Combat Pay

684-705

Blank

706-716

Originally Reported Employer Cost of
Premiums for Group Term Life
Insurance Over $50,000
Correct Employer Cost of Premiums for
Group Term Life Insurance Over
$50,000
Originally Reported Income from the
Exercise of Non-statutory Stock
Options
Correct Income from the Exercise of
Non-statutory Stock Options
Originally Reported Deferrals Under a
Section 409A Non-qualified Deferred
Compensation Plan
Correct Deferrals Under a Section 409A
Non-qualified Deferred Compensation
Plan
Originally Reported Designated Roth
Contributions to a Section 401(k) Plan

Yes
Does not apply to Puerto Rico employees.

Yes
Does not apply to Puerto Rico employees.
No

607-617
618-628

629-639

640-650

651-661
662-672

717-727

728-738

739-749
750-760

761-771

772-782

11
11

11
11
11

Yes
Does not apply to Puerto Rico employees.
No

Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.
No

Yes
Does not apply to Puerto Rico employees.
No
Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.

Yes
Does not apply to Puerto Rico or Northern
Mariana employees.
No

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCW
RECORD
POSITION

FIELD NAME

LENGTH

783-793

Correct Designated Roth Contributions
to a Section 401(k) Plan
794-804 Originally Reported Designated Roth
Contributions Under a Section 403(b)
Salary Reduction Agreement
805-815 Correct Designated Roth Contributions
Under a Section 403(b) Salary
Reduction Agreement
816-1002 Blank
1003
Originally Reported Statutory
Employee Indicator
1004
Correct Statutory Employee Indicator
1005
1006
1007
1008

11
11

Yes
Does not apply to Puerto Rico employees.
No

Yes
Does not apply to Puerto Rico employees.

187
1

Yes

Originally Reported Retirement Plan
Indicator
Correct Retirement Plan Indicator

Yes

Originally Reported Third-Party Sick
Pay Indicator
Correct Third-Party Sick Pay Indicator

Yes

1009-1024 Blank

12.3

CORRECTABLE?

RCO Record
FIELD

RCO
RECORD
POSITION

LENGTH

CORRECTABLE?

1-3

Record Identifier

4-12

Blank

13-23

Originally Reported Allocated Tips

24-34

Correct Allocated Tips

35-45

Originally Reported Uncollected
Employee Tax on Tips
Correct Uncollected Employee Tax on
Tips
Originally Reported Medical Savings
Account
Correct Medical Savings Account

Yes
Does not apply to Puerto Rico, Virgin
Islands, American Samoa, Guam or
Northern Mariana Islands employees.
No

Yes

Originally Reported Simple Retirement
Account

Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.
No

46-56
57-67
68-78

79-89

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
RCO
RECORD
POSITION

FIELD

LENGTH

CORRECTABLE?

90-100

Correct Simple Retirement Account

Yes

101-111

Originally Reported Qualified Adoption
Expenses
Correct Qualified Adoption Expenses

Does not apply to Puerto Rico employees.
No

112-122

123-133

Originally Reported Uncollected Social
Security or RRTA Tax on Cost of Group
Term Life Insurance Over $50,000
134-144 Correct Uncollected Social Security or
RRTA Tax on Cost of Group Term Life
Insurance Over $50,000
145-155 Originally Reported Uncollected
Medicare Tax on Cost of Group Term
Life Insurance Over $50,000
156-166 Correct Uncollected Medicare Tax on
Cost of Group Term Life Insurance Over
$50,000
167-177 Originally Reported Income Under
Section 409A on a Non-qualified
Deferred Compensation Plan
178-188 Correct Income Under Section 409A on a
Non-qualified Deferred Compensation
Plan
189-1024 Blank

Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.
No

Yes

Does not apply to Puerto Rico employees.
No

Yes

Does not apply to Puerto Rico employees.
No

836

Yes
Does not apply to Puerto Rico or Northern
Mariana Islands employees.

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
13.0

APPENDIX D - EXAMPLE OF REPORTING W-2C INFORMATION

Background
The ABC Corporation issued two W-2s to an employee with an SSN of 999-55-8888. The amount of
Social Security Wages on the second W-2 was incorrect and needs to be corrected to $3,000.00.
Original W-2s Submitted
W-2 (#1)
Social Security Wages
9000.00
Social Security Tax
675.00
Wages, Tips and Other Compensation 9000.00
Federal Income Tax Withheld
1800.00

W-2 (#2)
5000.00
225.00
3000.00
600.00

Correction Techniques
This problem can be corrected by (1) preparing and submitting a W-2c for the incorrect W-2, or
(2) preparing and submitting a W-2c that combines and corrects the data reported on both
W-2s. Examples of these correction techniques are shown below.
Method #1:
• Prepare and submit a W-2c for the incorrect W-2, where:
Original
Correct
Social Security Wages
5000.00
3000.00
Method #2:
• Prepare and submit a W-2c that combines the data reported on both W-2s:
First, compute combined originally reported Social Security Wages:
9000.00 (Social Security Wages originally reported on W-2 #1)
+ 5000.00 (Social Security Wages originally reported on W-2 #2)
A
14000.00 (combined Social Security Wages originally reported)
Second, compute the combined correct amount of Social Security Wages C by subtracting the
difference B between originally reported and correct Social Security Wages from the originally
reported combined Social Security Wages A .
A
B
C

14000.00 (combined Social Security Wages originally reported)
- 2000.00 (difference between reported and correct Social Security Wages)
12000.00 (combined correct Social Security Wages)

Finally, prepare and submit the W-2c, with the combined correct Social Security Wages:
Original
Correct
Social Security Wages
14000.00
12000.00

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
14.0 APPENDIX E - RECORD SEQUENCING EXAMPLES
Each example makes use of only a small number of employees and employers. Actual EFW2C files
may contain many more employees and employers than these examples. If only a small number of
corrections to a previously filed W-2 data or EFW2 file is being made, they are not required to be filed
electronically; however, doing so will enhance the timeliness and accuracy of the corrections process.
EXAMPLE 1
A company needs to submit form W-2c
information for three of its employees. The
company has one EIN, no Establishments and
only one employment code. The file should be
sequenced as follows:

RCA (ACE TRUCKERS)
RCE (Ace Truckers)
RCW
RCW
RCW
RCT
RCF

EXAMPLE 3
The SMF Corporation needs to submit form
W-2c information for one of its employees in
Establishment 0001, for two of its employees in
Establishment 0002 and for three employees in
a subsidiary corporation with a different EIN.
The file should be sequenced as follows:
RCA (SMF CORPORATION)
RCE (SMF Corporation - Establishment 0001)
RCW
RCT
RCE (SMF Corporation - Establishment 0002)
RCW
RCW
RCT
RCE (SMF Industries, Inc – a Subsidiary)
RCW
RCW
RCT
RCF

EXAMPLE 2
A local government agency needs to submit Form
W-2c information for four of its employees. One
employee works in employment code "R" (Regular)
and the other three employees work in employment
code "Q" - Medicare Qualified Government
Employment (MQGE). The file should be sequenced
as follows:
RCA (COUNTY PAYROLL)
RCE (County DPW – Regular Employee)
RCW
RCT
RCE (County DPW – MQGE Employees)
RCW
RCW
RCW
RCT
RCF
EXAMPLE 4
The ABC company needs to submit Form W-2c
information for two of its employees correcting
information on the RCW and RCO Records. The
ABC Company is also required by the State to submit
correction information on the RCS Record. The file
should be sequenced as follows:
RCA (ABC COMPANY)
RCE (ABC Company)
RCW
RCO
RCS
RCW
RCO
RCS
RCT
RCU
RCV
RCF

100

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
15.0 APPENDIX F - ACCEPTABLE CHARACTER SETS
The following charts contain the character sets that we can either directly read or translate. The
translations are shown character for character, i.e., unpacked. The charts do not show every character
for each character set, just the most commonly used characters.
EBCDIC
(For EDT only)
Character Hexadecimal
Value
+0
C0
A
C1
B
C2
C
C3
D
C4
E
C5
F
C6
G
C7
H
C8
I
C9
J
D1
K
D2
L
D3
M
D4
N
D5
O
D6
P
D7
Q
D8
R
D9
S
E2
T
E3
U
E4
V
E5
W
E6
X
E7
Y
E8
Z
E9
0
F0
1
F1
2
F2
3
F3
4
F4
5
F5
6
F6
7
F7
8
F8
9
F9
Blank
40
Hyphen
60
Apostrophe 7D

ASCII-1
Decimal
Value
192
193
194
195
196
197
198
199
200
201
209
210
211
212
213
214
215
216
217
226
227
228
229
230
231
232
233
240
241
242
243
244
245
246
247
248
249
64
96
125

Character
0
1
2
3
4
5
6
7
8
9
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Blank
Apostrophe
Hyphen

Hexadecimal
Value
30
31
32
33
34
35
36
37
38
39
41
42
43
44
45
46
47
48
49
4A
4B
4C
4D
4E
4F
50
51
52
53
54
55
56
57
58
59
5A
20
27
2D

101

ASCII-2
Decimal
Value
48
49
50
51
52
53
54
55
56
57
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
32
39
45

Character
0
1
2
3
4
5
6
7
8
9
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Blank
Apostrophe
Hyphen

Hexadecimal
Value
B0
B1
B2
B3
B4
B5
B6
B7
B8
B9
C1
C2
C3
C4
C5
C6
C7
C8
C9
CA
CB
CC
CD
CE
CF
D0
D1
D2
D3
D4
D5
D6
D7
D8
D9
DA
A0
A7
AD

Decimal
Value
176
177
178
179
180
181
182
183
184
185
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
160
167
173

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
16.0

APPENDIX G - POSTAL ABBREVIATIONS AND NUMERIC CODES

16.1

U.S. States
STATE

ABBREVIATION

NUMERIC
CODE*

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri

AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

01
02
04
05
06
08
09
10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29

STATE

ABBREVIATION

NUMERIC
CODE*

Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY

30
31
32
33
34
35
36
37
38
39
40
41
42
44
45
46
47
48
49
50
51
53
54
55
56

*Use on RCS State Wage Records only

16.2

U.S. Territories and Possessions and Military Post Offices

TERRITORIES AND
POSSESSIONS
American Samoa
Guam

ABBREVIATION
AS
GU

Northern Mariana Islands

Puerto Rico
Virgin Islands

PR
VI

MILITARY POST
OFFICES
formerly APO and FPO
Alaska and the Pacific
Canada, Europe, Africa
and Middle East
Central and South
America

102

ABBREVIATION
AP
AE
AA

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
17.0 APPENDIX H - COUNTRY CODES
(SSA uses the National Geospatial-Intelligence Agency’s (NGA) FIPS 10-4 Publication for assignment
of country codes.)
COUNTRY
Afghanistan
Akrotiri Sovereign Base Area
Albania
Algeria
Andorra
Angola
Anguilla
Antarctica
Antigua and Barbuda
Argentina
Armenia
Aruba
Ashmore and Cartier Islands
Australia
Austria
Azerbaijan
Bahamas, The
Bahrain
Baker Island
Bangladesh
Barbados
Bassas da India
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia
Bosnia-Herzegovina
Botswana
Bouvet Island
Brazil
British Indian Ocean Territory
Brunei
Bulgaria
Burkina Faso
Burma
Burundi
Cambodia
Cameroon
Canada
Cape Verde
Cayman Islands
Central African Republic

CODE
AF
AX
AL
AG
AN
AO
AV
AY
AC
AR
AM
AA
AT
AS
AU
AJ
BF
BA
FQ
BG
BB
BS
BO
BE
BH
BN
BD
BT
BL
BK
BC
BV
BR
IO
BX
BU
UV
BM
BY
CB
CM
CA
CV
CJ
CT

COUNTRY
Chad
Chile
China, People’s Republic of
Christmas Island (Indian Ocean)
Clipperton Island
Cocos (Keeling) Islands
Colombia
Comoros
Congo (Democratic Republic of)
Congo (Republic of)
Cook Islands
Coral Sea Islands Territory
Costa Rica
Cote d’ivoire (Ivory Coast)
Croatia
Cuba
Cyprus
Czech Republic
Denmark
Dhekelia Sovereign Base Area
Djibouti
Dominica
Dominican Republic
East Timor
Ecuador
Egypt
El Salvador
England
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Europa Island
Falkland Islands (Islas Malvinas)
Faroe Islands
Fiji
Finland
France
French Guiana
French Polynesia
French Southern and Antarctic Lands
Gabon
Gambia, The
Gaza Strip
Georgia

103

CODE
CD
CI
CH
KT
IP
CK
CO
CN
CG
CF
CW
CR
CS
IV
HR
CU
CY
EZ
DA
DX
DJ
DO
DR
TT
EC
EG
ES
UK
EK
ER
EN
ET
EU
FK
FO
FJ
FI
FR
FG
FP
FS
GB
GA
GZ
GG

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
COUNTRY
Germany
Ghana
Gibraltar
Glorioso Islands
Greece
Greenland
Grenada
Guadeloupe
Guatemala
Guernsey
Guinea
Guinea-Bissau
Guyana
Haiti
Heard Island and McDonald Island
Honduras
Hong Kong
Howland Island
Hungary
Iceland
India
Indonesia
Iran
Iraq
Ireland
Israel
Italy
Jamaica
Jan Mayan
Japan
Jarvis Island
Jersey
Johnston Atoll
Jordan
Juan de Nova Island
Kazakhstan
Kenya
Kingman Reef
Kiribati
Korea, Democratic People’s Republic
of (North)
Korea, Republic of (South)
Kuwait
Kyrgyzstan
Laos
Latvia
Lebanon
Lesotho
Liberia
Libya

CODE
GM
GH
GI
GO
GR
GL
GJ
GP
GT
GK
GV
PU
GY
HA
HM
HO
HK
HQ
HU
IC
IN
ID
IR
IZ
EI
IS
IT
JM
JN
JA
DQ
JE
JQ
JO
JU
KZ
KE
KQ
KR
KN

COUNTRY
Liechtenstein
Lithuania
Luxembourg
Macau
Macedonia
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Man, Isle of
Marshall Islands
Martinique
Mauritania
Mauritius
Mayotte
Mexico
Micronesia, Federated States of
Midway Islands
Moldova
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Nambia
Nauru
Navassa Island
Nepal
Netherlands
Netherlands Antilles
New Caledonia
New Zealand
Nicaragua
Niger
Nigeria
Niue
No Man’s Land
Norfolk Island
Northern Ireland
Norway
Oman
Pakistan
Palau
Palmyra Atoll
Panama
Papua New Guinea
Paracel Islands

KS
KU
KG
LA
LG
LE
LT
LI
LY

104

CODE
LS
LH
LU
MC
MK
MA
MI
MY
MV
ML
MT
IM
RM
MB
MR
MP
MF
MX
FM
MQ
MD
MN
MG
MJ
MH
MO
MZ
WA
NR
BQ
NP
NL
NT
NC
NZ
NU
NG
NI
NE
NM
NF
UK
NO
MU
PK
PS
LQ
PM
PP
PF

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
COUNTRY
Paraguay
Peru
Philippines
Pitcairn Island
Poland
Portugal
Qatar
Reunion
Romania
Russia
Rwanda
St Kitts and Nevis
St Helena
St Lucia
St Pierre and Miquelon
St Vincent and the Grenadines
Samoa
San Marino
Sao Tome and Principe
Saudi Arabia
Scotland
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovakia
Slovenia
Solomon Islands
Somalia
South Africa
South Georgia and South Sandwich
Islands
Spain
Spratly Islands
Sri Lanka
Sudan
Suriname
Svalbard
Swaziland
Sweden
Switzerland
Syria
Taiwan
Tajikistan
Tanzania, United Republic of
Thailand
Togo
Tokelau
Tonga

CODE
PA
PE
RP
PC
PL
PO
QA
RE
RO
RS
RW
SC
SH
ST
SB
VC
WS
SM
TP
SA
UK
SG
RB
SE
SL
SN
LO
SI
BP
SO
SF
SX

COUNTRY
Trinidad and Tobago
Tromelin Island
Tunisia
Turkey
Turkmenistan
Turks and Caicos Islands
Tuvalu
Uganda
Ukraine
United Arab Emirates
United Kingdom
Uruguay
Uzbekistan
Vanuatu
Vatican City
Venezuela
Vietnam
Virgin Islands (British)
Wake Island
Wales
Wallis and Futuna
West Bank
Western Sahara
Yemen
Zambia
Zimbabwe
Other Countries

SP
PG
CE
SU
NS
SV
WZ
SW
SZ
SY
TW
TI
TZ
TH
TO
TL
TN

105

CODE
TD
TE
TS
TU
TX
TK
TV
UG
UP
AE
UK
UY
UZ
NH
VT
VE
VM
VI
WQ
UK
WF
WE
WI
YM
ZA
ZI
OC

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
18.0

APPENDIX I – MAXIMUM WAGE AND TAX TABLE
SOCIAL SECURITY

MEDICARE

YEAR

Employee
and
Employer
Tax Rate

1978

6.050 %

$17,700.00

$1,070.85

Not applicable

1979

6.130 %

$22,900.00

$1,403.77

Not applicable

1980

6.130 %

$25,900.00

$1,587.67

Not applicable

1981

6.650 %

$29,700.00

$1,975.05

Not applicable

1982

6.700 %

$32,400.00

$2,170.80

Not applicable

1983

6.700 %

$35,700.00

$2,391.90

$35,700.00

1984

7.000 %

$37,800.00

$2,646.00

$37,800.00

1985

7.050 %

$39,600.00

$2,791.80

$39,600.00

1986

7.150 %

$42,000.00

$3,003.00

$42,000.00

1987

7.150 %

$43,800.00

$3,131.70

$43,800.00

1988

7.510 %

$45,000.00

$3,379.50

$45,000.00

1989

7.510 %

$48,000.00

$3,604.80

$48,000.00

1990

7.650 %

$51,300.00

$3,924.45

$51,300.00

1991

6.200 %

$53,400.00

$3,310.80

1.450 %

$125,000.00

$1,812.50

1992

6.200 %

$55,500.00

$3,441.00

1.450 %

$130,200.00

$1,887.90

1993

6.200 %

$57,600.00

$3,571.20

1.450 %

$135,000.00

$1,957.50

1994

6.200 %

$60,600.00

$3,757.20

1.450 %

No Maximum

1995

6.200 %

$61,200.00

$3,794.40

$1,000.00

1.450 %

No Maximum

1996

6.200 %

$62,700.00

$3,887.40

$1,000.00

1.450 %

No Maximum

1997

6.200 %

$65,400.00

$4,054.80

$1,000.00

1.450 %

No Maximum

1998

6.200 %

$68,400.00

$4,240.80

$1,100.00

1.450 %

No Maximum

1999

6.200 %

$72,600.00

$4,501.20

$1,100.00

1.450 %

No Maximum

2000

6.200 %

$76,200.00

$4,724.40

$1,200.00

1.450 %

No Maximum

2001

6.200 %

$80,400.00

$4,984.80

$1,300.00

1.450 %

No Maximum

2002

6.200 %

$84,900.00

$5,263.80

$1,300.00

1.450 %

No Maximum

2003

6.200 %

$87,000.00

$5,394.00

$1,400.00

1.450 %

No Maximum

2004

6.200 %

$87,900.00

$5,449.80

$1,400.00

1.450 %

No Maximum

2005

6.200 %

$90,000.00

$5,580.00

$1,400.00

1.450%

No Maximum

2006

6.200 %

$94,200.00

$5,840.40

$1,500.00

1.450%

No Maximum

2007

6.200%

$97,500.00

$6,045.00

$1,500.00

1.450%

No Maximum

2008

6.200%

$102,000.00

$6,324.00

$1,600.00

1.450%

No Maximum

Maximum
Amount of
Taxed
Earnings

Employee
Maximum
Annual
Tax

Minimum
Household
Covered
Wages

Employee
and
Employer
Tax Rate

Maximum
Amount of
Taxed
Earnings

Employee
Maximum
Annual Tax

106

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
19.0

APPENDIX J - GLOSSARY

TERM

DESCRIPTION

AccuWage

A self-extracting compressed file that you can download from SSA's employer
Internet site to your personal computer to verify that your file complies with the
EFW2 format.

AccuW2C

A self-extracting compressed file that you can download from SSA's employer
Internet site to your personal computer to verify that your file complies with the
EFW2C format.

Agent

An agent as defined in this publication is either :
(1) a Form 2678 Procedure agent approved by IRS; or
(2) is a Common Paymaster (a corporation that pays an employee who works for
two or more related corporations at the same time or who works for two
different parts of the parent corporation (with different EIN’s) during the same
year); or
(3) a 3504 Agent (a State or local government agency authorized to serve as a
section 3504 agent for disabled individuals and other welfare recipients who
employ home-care service providers to assist them in their homes (“service
recipients”).

ASCII

American Standard Code for Information Interchange. One of the acceptable
character sets used for electronic processing of data.

Block

A number of logical records grouped and written together as a single unit on a
magnetic tape or Electronic Data Transfer (EDT) for reporting W-2 Copy A data
to SSA.

BSO

Business Services Online. A suite of business services for companies to conduct
business with the Social Security Administration.

Byte

A computer unit of measure; one byte contains eight bits and stores 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.

Common
paymaster

The corporation that pays an employee who works for two or more intra-related
corporations at the same time or who works for two different parts of the parent
corporation (with different EIN’s) during the same year).

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.

EDT

Electronic Data Transfer. A system that connects SSA's National Computer
Center with various states, Federal agencies and SSA sites via a dedicated
telecommunication line.
107

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
TERM

DESCRIPTION

EFW2

Specifications for Filing Forms W-2 Electronically (EFW2). Specifications for
submitting Annual W-2 Copy A information to SSA. Formerly named Magnetic
Media Reporting and Electronic Filing (MMREF-1).

EFW2C

Specifications for Filing Forms W-2C Electronically (EFW2C). Specifications
for submitting W-2c (Correction) Copy A information to SSA. Formerly named
Magnetic Media Reporting and Electronic Filing of W-2C Information
(MMREF-2).

EIN

Employer Identification Number. A nine digit number assigned by the IRS to an
organization for Federal tax reporting purposes.

ESLO

Employer Services Liaison Officer. SSA’s wage reporting specialists located in
regional offices across the country to assist with a variety of wage reporting
issues.

Establishment
number

A four-position identifier determined by the employer which further
distinguishes the employer reported in an RCE Record.

File

Each file must begin with an RCA Record and end with an RCF Record.

Form 2678

Employer Appointment of Agent. An IRS form used to request an agent.

Form 499R-2/W2PR

A bilingual form sent to SSA, used to report wage and tax data for employees in
Puerto Rico.

Form 499R-2c/W2cPR

A bilingual form sent to SSA used to correct a previously filed form 499R-2/W2PR.

Form 8508

An IRS form used to request from IRS a waiver from filing W-2c reports on
magnetic media or electronically.

Form W-2

Wage and Tax Statement. An IRS form sent to SSA used to report wage and tax
data for employees.

Form W-2AS

Wage and Tax Statement. An IRS form sent to SSA used to report wage and tax
data for employees in American Samoa.

Form W-2c

Corrected Wage and Tax Statement. An IRS form sent to SSA used to correct
W-2 Copy A information.

Form W-2CM

Wage and Tax Statement. An IRS form sent to SSA used to report wage and tax
data for employees in Northern Mariana Islands.

Form W-2GU

Wage and Tax Statement. An IRS form sent to SSA used to report wage and tax
data for employees in Guam.

Form W-2VI

Wage and Tax Statement. An IRS form sent to SSA used to report wage and tax
data for employees in the Virgin Islands.

Form W-3

Transmittal of Wage and Tax Statements. An IRS form sent to SSA with Forms
W-2.

Form W-3c

Transmittal of Corrected Wage and Tax Statements. An IRS form sent to SSA
with Forms W-2c.

108

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
TERM

DESCRIPTION

Form W-3cPR

Transmittal of Corrected Income and Tax Statements. An IRS transmittal form
sent to SSA with Forms 499-2c/W-2cPR for employees in Puerto Rico.

Form W-3SS

Transmittal of Wage and Tax Statements. An IRS transmittal form sent to SSA
with Forms W-2GU, W-2AS, W-2VI and W-2CM.

Hexadecimal

A numbering system using base 16 rather than base 10.

IRS

Internal Revenue Service

Logical record

For the purpose of this publication, any of the required or optional Records
defined in Section 4.

MMREF-1

Magnetic Media Reporting and Electronic Filing -1. Specifications for
submitting Annual W-2 Copy A information to SSA. This was the former name
for the EFW2 format.

MMREF-2

Magnetic Media Reporting and Electronic Filing-2. Specifications for
submitting corrections of W-2 Copy A information to SSA. This was the former
name for the EFW2C format.

MQGE

Medicare Qualified Government Employment. This applies to Federal, State
and local employees who have wages that are subject to ONLY the health
insurance tax but not Social Security.

NACTP

National Association of Computerized Tax Processors. The NACTP issues a
four-digit numeric vendor code to identify software vendors.

NGA

National Geospatial-Intelligence Agency. SSA uses the National GeospatialIntelligence Agency’s (NGA) FIPS 10-4 Publication for assignment of country
codes.

Physical record

A number of logical records grouped and written together as a single unit on a
magnetic tape or EDT for reporting W-2 Copy A data to SSA.

Reporting
representative

An individual or organization authorized to submit wage and tax reports for one
or more employers.

Retirement plan
indicator

An indicator used when an employee has participated in an employer maintained
retirement plan or a collectively bargained plan; this indicator is not applicable
for nonqualified plan or section 457 plan contributions.

SSA

Social Security Administration

SSN

Social Security Number. A nine-digit number assigned by the Social Security
Administration.

State employer
account number

An number assigned by a State to an employer for the purpose of filing wage
and tax reports to State or local government taxing agencies.

An indicator used when employee wages are subject to Social Security and
Statutory
employee indicator Medicare withholding but not to Federal income tax withholding.
Submitter

Person, organization, or reporting representative submitting a file to SSA.

109

Social Security Administration Publication No. 42-014
EFW2C Tax Year 2008
TERM

DESCRIPTION

TIB

Technical Information Bulletin. An obsolete file format specification that was
used prior to EFW2 and EFW2C.

Third-party sick
pay indicator

An indicator used when a third-party sick pay payer files a W-2 for an insured’s
employee or an employer reporting sick pay payments made by a third party.

User ID

User Identification, formerly Personal Identification Number (PIN). The
equivalent of one’s electronic signature to access BSO Internet services.

USPS

United States Postal Service

WFID

Wage File Identifier. A unique number assigned by SSA to a Wage Report
submission (formerly TLCN - Tape Library Control Number).

110

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File Title	Microsoft Word - TY08_EFW2C_5_06_08 with cover.doc
Author	646511
File Modified	2008-05-07
File Created	2008-05-06