Release Service Request W-2 Reporting Requirements. Detail Design

Transcription

1 Service Request W-2 Reporting Requirements Revised January 7, 2010 Prepared by Robert Franks Information Resources & Communications Office of the President University of California

2 Table of Contents Introduction... 1 Service Request Overview of PPS Modifications... 2 Programs... 4 Modified Programs... 4 PPTAXEDB... 4 PPTAXW PPTAXW2F... 4 PPTAXW2O... 4 PPTAXW2R... 5 PPTAXW2T... 5 PPP Copy Members... 5 CPLNKW2F... 5 CPLNKW2R... 5 CPLNKW2T... 6 CPWSTXTO... 6 CPWSTXTP... 6 CPWSTXW CPWSXTRC... 8 CPWSXIC Reports... 8 Modify Existing Reports... 8 W-2 Laser Form Update... 9 Attachments... 10

3 Introduction Service Request Service Request provides the following background information: IRC Section 409A The American Jobs Creation Act of 2004 added IRC section 409A, which provides that all amounts deferred under a nonqualified deferred compensation plan ( NQDC ) are included in gross income to the extent not subject to a substantial risk of forfeiture and not previously included in gross income, unless certain requirements are met. Among these requirements are rules regarding distribution, acceleration of benefit and election requirements that the beneficiary must meet and that the Plan must operate under. A NQDC is any plan that provides for the deferral of compensation other than a qualified retirement plan, tax-deferred annuity, or eligible deferred compensation plan such as IRC Sec. 457(b) and 403(b) Plans. Examples of deferred compensation plans that could be subject to IRC Sec. 409A are certain severance agreements, delayed retirement bonuses and long term incentive pay plans. HCRA Unsubstantiated Claims Under the 2007 HCRA Plan, employees could set aside a portion of their income on a pre-tax basis for qualifying medical expenses. Employees could use a special debit card to charge medical expenses, which would then be verified as qualifying by the third party administrator, SHPS. The University paid all debit card charges to SHPS. There were a number of unsubstantiated claims from the HCRA 2007 plan year. These unsubstantiated claims are regarded as debts owed to the University and, in accordance with IRC Section 61, debts forgiven by the lender (the University) are taken into income by the debtor (employee) in the year in which the debt is forgiven. Unsubstantiated claims for 2007 must be included on the 2009 Form W-2, the year in which the debts were forgiven. Release 1745 (W-2 Processing for 2006, 12/15/06) established filler balances for future use as EDB5559-EDB5569. SR82515 requested that three of these balance fields (EDB5559, EDB5560, and EDB5561) be set up to hold dollar amounts related to the 409A plan and unsubstantiated HCRA claims. When Release 1882 (10/09) is implemented, transactions will be created to load data into the HCRA Unsubstantiated Claim data element EDB5561 and at the same time add these amounts to the OASDI and Medicare YTD gross buckets. Dependent Care Flexible Spending Account Beginning in January 2009, Dependent Care Flexible Spending Accounts were administered by a new vendor, CONEXIS. As part of this vendor implementation, a new EDB data element was established for storing the Dependent Care balances. EDB6335 was replaced by EDB6227. Service Request asks that a mechanism be developed in the Payroll/Personnel System (PPS) to make changes in the printed Form W-2 and in the IRS/SSA electronic files to satisfy IRS and SSA requirements. The following changes are requested: W-2 processing must be modified to reflect the appropriate tax year. Page 1

4 IRC Section 409A Form W-2 reporting requirements regarding IRC Section 409A, Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans, are effective for tax years beginning on or after January 1, Compensation reportable under IRC Section 409A must be reported in Box 12, Form W-2, using codes Y and/or Z as specified by the IRS. Compensation deferred under a 409A Plan that meets all IRS requirements should be reported on Form W-2, Box 12, Code Y. These deferrals reported under Code Y are not includable in gross income since the compensation deferred is in compliance with 409A regulations. According to recent IRS Notice , it is not necessary to show 409A deferrals in Box 12, Code Y, for tax year However, this SR requests that Code Y in Box 12 be established in PPS for use in future years. Deferred compensation includable in income under 409A because of non-compliance with 409A rules must be reported beginning in tax year 2009 in Box 12, Code Z. PPS modifications are needed so that reportable deferrals under 409A can be reported on the 2009 Form W-2. Heath Care Reimbursement Account ( HCRA ) PPS modifications are also needed so that 2007 unsubstantiated medical expense claim reimbursements administered by SHPS can be reported on Forms W-2. Dependent Care Flexible Spending Account The EDB data element where the dependent care balance is stored has changed, and the W-2 processing must reflect this change. Postal Codes There are some changes to the postal codes that must be implemented for tax year Overview of PPS Modifications Electronic SSA File The RE Employer Record will reflect the 2009 tax year. The RW Employee Wage Record will be revised to account for the addition of IRC 409A income and deferrals as well as the imputed income on HCRA unsubstantiated claims. The RW record will reflect the new data element used to store Dependent Care balances. RO and RU records will be established for tax year 2009, in case IRC 409A income is reported. The RT Total record will be modified to comply with regulations for reporting deferrals under a Section 409A Nonqualified Deferred Compensation Plan. On Line W-2 The on-line W-2 interface file will be revised so that IRC 409A income and deferrals can be displayed in Box 12 and HCRA Imputed Income can be displayed in Box 14 in the on-line Form W-2. IRC 409A Income and HCRA Imputed Income will be included in the calculations for the Total Federal Wages and Total State Wages. Page 2

5 The on-line W-2 interface file creation process will reflect the new EDB data element being used for Dependent Care. Printed Form W-2 Tax Year: The tax year on the printed form will be changed from 2008 to Dependent Care: W-2 processing will reflect the new EDB data element for Dependent Care. Box 12: Changes are required in Box 12 to include IRC Section 409A Deferred Compensation Plan income and deferrals. In addition to the existing C, E, G, and P codes, two new items will be reported in box 12 of the W-2: Y: (Deferrals under a section 409A nonqualified deferred compensation plan). The value for Code Y is stored in EDB5559, which appears on the INBI CICS screen. Z: (Income under a section 409A nonqualified deferred compensation plan).the value for Code Z is stored in EDB5560, which appears on the INBI CICS screen. Corresponding dollar amounts, if any, will be also displayed. The dollar amount for Code Z only, 409A income, will be added to Box 1, Wages, Tips and Other Compensation and Box 16, State Wages, Tips, etc. The dollar amount for code Z will not be added to Box 3, Social Security Wages or Box 5 Medicare Wages and Tips during W-2 processing. Campus locations will be informed that they will need to manually process DBA transactions (DBA) to update OASDI and Medicare YTD grosses and corresponding YTD taxes at the same time that they process the DBA transaction to put the Z value into EDB5560. If nothing is reportable for Codes Y or Z, the codes will not appear in Box 12. Box 12 of the printed W-2 currently includes lines 12a-12f, so there are enough lines to include codes Y and Z and their corresponding amounts. Only the Code and the amount will be listed in Box 12; there will be no name or description. Box 14: Changes will be made in Box 14 to include unsubstantiated medical expense claims under the Health Care Reimbursement Account (HCRA) plan. Box 14 of the W-2 will be modified to include the unsubstantiated HCRA claims from Box 14 will include the acronym HCRA and include the dollar amount from EDB5561 on the INBI screen. This will be placed under the phrase Included in Box 01 that now appears in Box 14. In addition, the amount will be added to Box 1, Total Wages, Tips and Other Compensation and Box 16, State wages, tips, etc. Note that the HCRA amount does not need to be added to the OASDI or Medicare YTD gross buckets. This was accomplished when the changes requested in R1882 were implemented. W-2 Reports Changes will be made to the following PPP reports: PPP6007, 6008, 6009, 6011, 6014, 6017, 6021 and 6102 to account for the additions of 409A income and deferrals as well as HCRA. Other Changes Several new postal codes will be added (KV, TB, and RN) and the RB postal code will be changed to RI. Remove obsolete GTNs for DCP Regular and Casual, as well as Summer Salary. Page 3

6 Programs Modified Programs PPTAXEDB PPTAXEDB generates the EDB extract used by the unemployment insurance (UI) process and the annual W-2 tax reporting process. This program will be changed to process 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income data (EDB5561). They will be added to the Extract record and to the numerous groups of totals. The 409A and HCRA income amounts will also be added into the employee s Federal and State Withholding Gross amount fields. PPTAXW2 PPTAXW2 controls calls to other W-2 programs for generating reports, generating the Federal Tax electronic file and generating the print file for the printed forms and the microfiche file. This program then prints total reports for each of these W-2 processes. Processing will be added to this program for reporting on the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) data. PPTAXW2F This program generates the print file for the W-2 forms. This print file is processed with an OGL (Overlay generation Language) definition of the physical form. Together these produce the printed W2 form. This program will be changed to accommodate the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) data. Several changes to the form data will be required. Box 12: Changes are required in Box 12 to include IRC Section 409A Deferred Compensation Plan income and deferrals. Two new items will be reported in box 12 of the W-2: Y: (Deferrals under a section 409A nonqualified deferred compensation plan). The value for Code Y is stored in EDB5559, which appears on the INBI CICS screen. Z: (Income under a section 409A nonqualified deferred compensation plan).the value for Code Z is stored in EDB5560, which appears on the INBI CICS screen. Corresponding dollar amounts, if any, will be also displayed. Box 14: Changes are required in Box 14 to include the unsubstantiated HCRA claims from Box 14 will include the acronym HCRA and include the dollar amount from EDB5561. This will be placed under the phrase Included in Box 01 that now appears in Box 14. PPTAXW2O This program creates the OW2 file that is used by AYSO as the data source for generation of the online W-2 forms and is used to interface with a third-party vendor for integration of W-2 data with tax preparation software. All employees receiving a W-2 will appear on this file. Processing will be added to this program to include the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) data. Page 4

7 PPTAXW2R This program generates the reports for the W-2 forms. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to the list of totals that will be accumulated and printed on the total page for this program. Existing reports will be modified to include the new balances in the total pages. For more details see the REPORTS section below. PPTAXW2T This program produces the Federal W-2 File. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to the list of totals that will be accumulated and printed on the total page for this program. Modifications will also include: The RW record (Employee Wage Record) will include the data for IRC 409A income and deferrals, as well as the imputed income on HCRA unsubstantiated claims. New RO and RU records types will be established for tax year 2009, in case IRC 409A income is reported. The RT Total record will be modified to comply with regulations for reporting deferrals under a Section 409A Nonqualified Deferred Compensation Plan. PPP610 This program updates a previously created W-2 Extract file. Totals will be added for the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561). Copy Members CPLNKW2F This copy member provides the interface between PPTAXW2 (control calling program of the W-2 process) and the program which produces the W-2 Forms print file, PPTAXW2F. Totals are identified for all items which appear on the total page report for PPTAXW2F. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member. CPLNKW2R This copy member provides the interface between PPTAXW2 (control calling program of the W-2 process) and the program which produces the W-2 Forms Reports, PPTAXW2R. Totals are identified for all items which appear on the total page report for PPTAXW2R. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member. Page 5

8 CPLNKW2T This copy member provides the interface between PPTAXW2 (control calling program of the W-2 process) and the program which produces the Federal W-2 File, PPTAXW2T. Totals are identified for all items which appear on the total page report for PPTAXW2T. The new balance data for 409A Deferred Compensation Plan deferrals (EDB5559) and 409A Deferred Compensation Plan income (EDB5560) will be added to this list of totals to be accumulated. CPWSTXTO This copy member provides the record layout for the online W-2 interface file. This file contains all of the W-2 information needed to generate the online W-2 forms in AYSO and to generate the third-party vendor file to be used to integrate the W-2 data with tax preparation software. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member. CPWSTXTP This copy member provides the record layout for the Federal W-2 file. It will be modified to include the following new fields and records: RW Record Employee Wage Record The calculation of the Wages, Tips and other Compensation value that appears in positions of the RW record will be modified to include EDB5560 (409A Income) and EDB5561 (HCRA Imputed Income). This is a calculation change, and not a record layout change. In addition, changes to the record layout should be made as follows: RW Position Length Field Description Data Comments Dependent Care Benefits Change to: Deferrals Under a Section 409A Nonqualified Deferred Compensation Plan Change to EDB 6227Y ( from EDB 6335Y) Add: EDB 5559 No Change Add: No negative amounts Right justify and Zero Fill RO Record - Optional Employee Wage Record (New Record Type) The RO Employee Wage record is an optional record and is not currently in the UC SSA/IRS file layout. If just one field applies, the entire record must be completed. If an employee has IRC 409A Income reported for tax year 2009, it will be reported in positions on the RO record. If applicable, the RO record will follow the RW Record. No Page 6

9 RO record will be created if only blanks and zeros are entered in positions RO records will only be written for those employees who have information to report. See Attachment A for the full record layout. R0 Position Length Field Description Data Comments Income under Section 409A on a Non-qualified Deferred Compensation Plan. EDB 5560 No negative amounts Right justify and Zero Fill RT Record Total Record The RT record will be modified to include EDB5559, the deferrals under a section 409A non-qualified deferred compensation plan, in positions RT Position Length Field Description Data Comment Deferrals Under a Section 409A Nonqualified Deferred Compensation Plan EDB5559 Enter the total for all Employee records (RW) reported since the last Employer Record (RE). Right justify and fill RU Record - Total Records (New Record Type) The RU Record is an optional record and is not currently in the UC SSA/IRS file layout. If an employee has IRC 409A Income reported for tax year 2009, and it is reported in the RO record, an RU record must be completed. The total of all amounts reported in the RO Record, positions 89-99, would go in the RU Record, positions No RU record should be completed if only blanks and zeros would be entered in positions RU records should only be written if an RO Record has been prepared. The RU record should go immediately after the RT total record in the file. See attachment A for the full RU record layout. RU Position Length Field Description Data Comments Income under Section 409A on a Non-qualified Deferred Compensation Plan EDB5560 Enter the total for all Employee records (RO) reported since the last Employer Record (RE). Right justify and fill CPWSTXW2 Page 7

10 This copy member provides the record layout for the current W-2 Extract file. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member. CPWSXTRC This copy member defines various Campus Specific constants. The DepCare GTN value will be changed from 335 to 227. The following postal code locations will be changed to match the IRS codes; therefore they will be dropped from the conversion table: Kosovo (KV) St. Barthelemy (TB) St. Martin (RN); The following postal code location will be changed to no longer match the IRS code; therefore it will be added to the conversion table: Serbia Postal code will be changed from RB to RI Remove obsolete GTNs for DCP Regular and Casual, as well as Summer Salary. CPWSXIC2 This copy member defines various Campus Specific constants. The DepCare GTN value will be changed from 335 to 227. Reports Modify Existing Reports The following reports will be modified to include the new 409A Deferred Compensation Plan deferrals, 409A Deferred Compensation Plan income and HCRA Unsubstantiated Claim income reporting data: PPP6007 PPP6008 PPP6009 PPP6011 PPP6014 PPP6017 PPP6021 PPP6102 W-2 Confirmation and Summary Non-Resident Exempt Alien W-2 Exceptions List Campus Summary Totals Reporting W-2 Out-of-State Non-Qualified Deferred Compensation Plans Match to PPP6011/PPTAXEDB Totals Page 8

11 W-2 Laser Form Update Modifications will be made to the OGL (Overlay Generation Language) program which overlays the W-2 print file with the physical form. The following change will be made: Change year 2008 to Page 9

12 Attachments Attachment A W-2 File for SSA/IRS Layout Position Length/ Federal Tape (W-2) to SSA/ IRS (PPP600) RW Record Identifier Employee Wage Record Field Description Data Comments Dependent care benefits EDB6227Y Employee Depcare YTD balance; right justify and zero fill Deferred compensation Zero fill contributions to Section 401(k) Deferred compensation GTN Set Employee 403(b) contributions YTD contributions to Section Ind = 1 balance; right justify and zero fill 403(b) Deferred compensation Zero fill contributions Deferred compensation contributions to Section 457(b) Deferred compensation contributions to Section 501(c)18)(D) Military employees basic quarters subsistence and combat pay Non-qualified plan Section 457 distributions or contributions GTN Set Ind = 6 and/or 7 Employee 457(b) contributions YTD balance; right justify and zero fill Zero fill Zero fill 5557 Right justify and zero fill Blank Fill with blanks; reserved for SSA Non-qualified plan not Zero fill Section 457 distributions or contributions Non-tax combat pay Employer Contribution to Health Savings Account Employer cost of premiums for group term life insurance over $50,000 Income from the exercise of nonstatutory stock EDB5518 Executive life insurance imputed income-ytd right justify and zero fill Zero fill Page 10

13 Position Length/ options Deferrals under a Section 409A Non-qualified Deferred Compensation Plan Designated Roth Contributions to a Section 401(k) Federal Tape (W-2) to SSA/ IRS (PPP600) RW Record Identifier Employee Wage Record Field Description Data Comments EDB5559 Federal Tape (W-2) to SSA/ IRS (PPP600) Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees. Zero fill RO Record Identifier Employee Wage Record Position Length/ Field Description Data Comments Record identifier RO Blank Fill with blanks. Reserved for SSA use Allocated Tips Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees Uncollected Employee Tax on Tips Combine the uncollected Social Security tax and the uncollected Medicare tax in this field Medical Savings Account Simple Retirement Account Qualified Adoption Expenses Uncollected Social Security or RRTA Does not apply to Puerto Rico or Northern Mariana Islands employees. Does not apply to Puerto Rico employees. Does not apply to Puerto Rico or Northern Mariana Islands employees. Page 11

14 Position Length/ Federal Tape (W-2) to SSA/ IRS (PPP600) RO Record Identifier Employee Wage Record Field Description Data Comments Tax on Cost of Group Does not apply to Puerto Rico Term Life Insurance employees. Over $50, Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50, Income Under Section 409A on a Non-qualified Deferred Compensation Plan EDB5560 Does not apply to Puerto Rico employees. Does not apply to Puerto Rico or Northern Mariana Islands employees Blank Fill with blanks. Reserved for SSA use 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 Blank Fill with blanks. Reserved for SSA use Total Wages, Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or Northern Mariana For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only. Page 12

15 Position Length/ Federal Tape (W-2) to SSA/ IRS (PPP600) RO Record Identifier Employee Wage Record Field Description Data Comments Islands Income Tax Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax Withheld For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only Blank Fill with blanks. Reserved for SSA use. Page 13

16 Federal Tape (W-2) to SSA/ IRS (PPP600) Position Length/ (13)v99 RT Record Identifier Total Record Field Description Data Comments Deferrals under a Section EDB5559 Enter the total for all Employee records 409A Non-qualified (RW) reported since the last Employer Deferred Compensation Record (RE). Plan Designated Roth Contributions to a Section 401(k) Designated Roth Contributions to a Section 403(b) Salary Reduction Agreement Does not apply to Puerto Rico or Northern Mariana Islands employees. Zero fill Zero fill Blank Fill with blanks; reserved for SSA Page 14

17 Federal Tape (W-2) to SSA/ IRS (PPP600) RU Record Identifier Total Record Position Length/ Field Description Data Comments Record identifier Constant RU Number of RO Records Enter the total number of RO records reported since the last Employer Record (RE). Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees Allocated Tips Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees Uncollected Employee Tax on Tips Enter the total for all Employee Records (RO) reported since the last Employer Record (RE) Medical Savings Account Simple Retirement Account Qualified Adoption Expenses Uncollected Social Security or RRTA Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Does not apply to Puerto Rico or Northern Mariana Islands employees. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Does not apply to Puerto Rico employees. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Does not apply to Puerto Rico or Northern Mariana Islands employees. Enter the total for all Employee Records (RO) reported since the last Page 15

18 Position Length/ Federal Tape (W-2) to SSA/ IRS (PPP600) RU Record Identifier Total Record Field Description Data Comments Tax on Cost of Group Employer Record (RE). Term Life Insurance Over $50,000 Does not apply to Puerto Rico employees Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50, Income Under Section 409A on a Non-qualified Deferred Compensation Plan EDB5560 Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Does not apply to Puerto Rico employees. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Does not apply to Puerto Rico or Northern Mariana Islands employees Blank Fill with blanks. Reserved for SSA use Wages Subject to Puerto Rico Tax Enter the total for all Employee Records (RO) reported since the last Employer Record (RE) Commissions Subject to Puerto Rico Tax Allowances Subject to Puerto Rico Tax Tips Subject to Puerto Rico Tax Total Wages, Commissions, Tips and Allowances. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Page 16

19 Position Length/ Puerto Rico Tax Withheld Federal Tape (W-2) to SSA/ IRS (PPP600) RU Record Identifier Total Record Field Description Data Comments Subject to Puerto Rico Tax Enter the total for all Employee Records (RO) reported since the last Employer Record (RE) Retirement Fund Annual Contributions Enter the total for all Employee Records (RO) reported since the last Employer Record (RE) 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 Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only Blank Fill with blanks. Reserved for SSA use. Page 17

20 Attachment B OW2 File Layout part of the Employee Detail Record OW2 Interface Record Layout (PPP600) Position Length/ Detail Record Field Description Data Comments Employee Detail Record Section Employee Depcare Amount GTN227Y Employee Depcare YTD balance; right justify and zero fill Filler Value spaces Filler Value O Filler Value spaces Filler Value O Filler Value spaces Employee Defined Compensation 403(b) GTN Set Ind = 1 Employee 403(b) contributions YTD balance; right justify and zero fill Filler Value spaces Filler Value O Filler Value spaces Employee Define Compensation 457(b) GTN Set Ind = 6 and/or 7 Employee 457(b) contributions YTD balance; right justify and zero fill Filler Value spaces Filler Value O Filler Value spaces Employee Non-Qualified Plans (W-2 Box 11) EDB5558 Employee Non-Qualified Plans, right justify, zero fill Filler Value spaces Non-qualified plan Section 457 distributions or contributions EDB5557 Right justify and zero fill Filler Value spaces Filler Value O Filler Value spaces Employer cost of premiums for group term life insurance over $50,000 EDB5518 Executive life insurance imputed income-ytd right justify and zero fill Filler Value spaces Filler Value O Page 18

21 OW2 Interface Record Layout (PPP600) Detail Record Position Length/ Field Description Data Box 12 Code Line 1 EDB Box 12 Amount Line 1 GTN Set Ind = 1 GTN Set Ind = 6 and/or 7 EDB5546 EDB5559 EDB5560 Comments C" = Cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to social security wage base), and 5). ********************* "E" = Elective deferrals under a section 403(b) salary reduction agreement. ********************* "G" = Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan. ********************** "P" = Excludable moving expense reimbursements paid directly to employee (not included in boxes 1, 3, or 5). ********************** Y = Deferrals under an IRC 409A Plan ********************** Z = Income under an IRC 409A Plan The amount that is represented by the code in Line Box 12 Code Line 2 E, G, P, Y or Z if present Box 12 Amount Line 2 The amount that is represented by the code in Line Box 12 Code Line 3 G, P, Y or Z if present Box 12 Amount Line 3 The amount that is represented by the code in Line Box 12 Code Line 4 P, Y or Z if present Box 12 Amount Line 4 The amount that is represented by the code in Line Box 12 Code Line 5 Y or Z if present Box 12 Amount Line 5 The amount that is represented by the code in Page 19

22 Position Length/ OW2 Interface Record Layout (PPP600) Detail Record Field Description Data Box 14 Title Line 1 GTN6734Y Box 14 Amount Line 1 GTN6733Y GTN735Y EDB5519 EDB5504 EDB5535 EDB5561 Comments Line 5 DCP-CAS = DCP Casual *************** DCP-REG = DCP Regular ************** OTHER INCOME ************** INTEREST = Interest Income ************** FRINGES = Fringe Income ************** HCRA Unsubstantiated Claims The amount that is represented by the title in Line Box 14 Title Line 2 One of the 6 titles listed above Box 14 Amount Line 2 The amount that is represented by the title in Line Box 14 Title Line 3 One of the 6 titles listed above Box 14 Amount Line 3 The amount that is represented by the title in Line Box 14 Title Line 4 One of the 6 titles listed above Box 14 Amount Line 4 The amount that is represented by the title in Line Filler Value spaces Filler Value O Retirement Plan Indicator Derived Filler Value O Page 20