IR&C Business Requirements Document 2011 W-2 Changes Created on: 08/04/2011 Last Modified on: 11/21/2011 Page 1 of 59
Table of Contents 1 Business Need Section... 4 1.1 Objective:... 4 1.2 Issue Tracker Reference... 4 1.3 Project Type:... 4 1.4 System... 4 1.5 Requested by:... 4 1.6 Implementation Deadline:... 4 1.6.1 Urgency... 4 1.6.2 Deadline Information... 4 1.7 Statement of Business Need:... 5 1.8 Current Process:... 6 1.9 Proposed Process:... 7 1.9.1 Proposed process from a functional perspective... 7 1.9.2 Proposed changes to system inputs and outputs... 9 2 Scope and Estimate Section... 9 2.1 Scope... 9 2.2 Assumptions... 9 2.3 Overview of Changes... 9 2.4 Estimate... 9 2.5 Time Dependencies... 10 2.6 Scope and Estimate Approval... 10 2.6.1 Approval by IR&C QA Manager... 10 2.6.2 Approval by IR&C Programming Manager... 10 2.6.3 Approval by Hosted Applications Manager... 11 2.6.4 Approval by Requesting Department Manager... 11 3 Functional Requirements Section... 11 3.1 Overview of Modifications... 11 3.2 Control Table Updates... 11 3.3 Interface Files... 12 3.3.1 Corporate Interface Files... 12 3.3.2 Government Interface Files... 12 3.4 Other Tax Processing... 15 3.5 Reporting and Notification... 16 Page 2 of 59
3.5.1 W-2 Reporting... 16 3.6 Printed W-2 Mockup... 17 3.7 File Layout: W-2 Interface File to the SSA RE Record changes... 18 3.8 File Layout: W-2 Interface File to the SSA RW Record changes... 19 3.9 File Layout: W-2 Interface File to the SSA RT Record changes... 22 3.10 File Layout: W-2 Interface File to the SSA RO record changes:... 24 3.11 File Layout: W-2 Interface File to the SSA RU record changes:... 26 3.12 File Layout: OW2 - W-2 Interface File Detail Record Changes:... 29 3.13 File Layout: OW2 - W-2 Interface File Trailer Record Changes:... 34 3.14 Report Mockups... 36 3.15 Functional Requirements Approval... 58 4 Revision History... 58 Page 3 of 59
1 Business Need Section 1.1 Objective: Modify the SSA and IRS W-2 process for tax year 2011. 1.2 Issue Tracker Reference Corresponding Issue Tracker Number, if applicable: 229 1.3 Project Type: Enhancement Components of the W-2 tax process will be impacted. 1.4 System PPS Additional System Information: 1.5 Requested by: Marcia Johnson 1.6 Implementation Deadline: 1.6.1 Urgency Date Mandated These modifications affect the W-2s for the 2011 tax year: 1.6.2 Deadline Information These changes must be implemented in time for campuses to install prior to tax reporting for calendar year 2011. Page 4 of 59
1.7 Statement of Business Need: Changes in the printed Form W-2 and in the SSA electronic file are needed each year to satisfy IRS and SSA requirements. The following PPS processes require modifications for the 2011 tax year: Electronic SSA File Online W-2 Interface File (OW2) Printed Form W-2 W-2 Reports Additional Background: Code DD was added to Box 12 of the 2011 Form W-2 to report the cost of employer-sponsored health coverage. This reporting is not mandatory for 2011. UC will begin reporting the cost of health coverage on the 2012 W-2 form. The request to add DD to Box 12 will be included in the W-2 requirements for the 2012 tax year. SR83411 addresses the need to begin capturing 2012 data in preparation for reporting this amount on the 2012 Form W-2. For now, a placeholder should be set up in the W-2 interface file to SSA but no data should be sent. The Hiring Incentives to Restore Employment (HIRE) Act has been eliminated for tax year 2011. Code CC is no longer a valid code and HIRE Act wages will not be reported in Box 12. There may be data in the EDB from 2010, if it was not manually cleared by the campuses. The SSA has left this field in their file layout for 2011. The Advanced Earned Income Credit Payment has been eliminated for tax year 2011. This was previously reported on the W-2 in Box 9. Box 9 should be grayed out on the printed Form W-2. The SSA has left this field in their file layout for 2011. Employee contributions to the UC Retirement Plan (UCRP) began in April 2010. The UCRP contributions for 2010 were not reported on the 2010 W-2. The 2011 employee contribution will be reported in Box 14 of the 2011 W-2. Under the 2009 Health FSA Plan (formerly HCRA), employees could set aside a portion of their income on a pre-tax basis for qualifying medical expenses. Employees use a special debit card to charge medical expenses, which would then be verified as qualifying by the third party administrator, CONEXIS. The University paid all debit card charges to CONEXIS. Unsubstantiated Health FSA Plan claims are regarded as debts owed to the University and, in accordance with IRC Section 61, debts forgiven by the University become income to the employee in the year the debt is forgiven. Health FSA unsubstantiated claims for 2009 must be included on the 2011 W-2 and are reported in Box 14. The label HCRA should be changed to HFSA. The SSA has added a new field called Designated Roth Contribution Under a Governmental Section 457(b) Plan to their file layout for the 2011 tax year. This field does not apply to UC; we should add the field but not send any data on the interface file. There are changes to the country codes for 2011. Page 5 of 59
1.8 Current Process: Tax Year Tax year is 2010. HIRE Act HIRE Act wages are reported in Box 12 of the printed W-2 using Code CC. HIRE Act wages are reported in the W-2 interface file to the SSA in positions 100-110 of the RO record and positions 130-144 of the RU record. HIRE Act wages are sent in the Online W-2 interface file (Employee Detail and Trailer record types). HIRE Act appears on the PPP6007, 6008, 6009, 6011, 6014, 6017, 6021, and 6102 W-2 reports. Advance Earned Income Credit The Advanced Earned Income Credit is reported in Box 9 of the printed Form W-2. Advance Earned Income Credit is currently being sent in positions 265-275 of the RW record and the RT total record of the W-2 interface file to the SSA. Advance Earned Income Credit is being sent in the Online W-2 interface file (Employee Detail, pos 759-769, and Trailer records) The W-2 Reports include EIC UCRP Contributions UCRP is not currently being reported in Box 14 of the Form W-2. UCRP is not currently being sent in the W-2 interface file to the SSA UCRP is not currently being sent in the OW2 interface file UCRP is not currently included on the W-2 reports Health FSA Imputed Income 2008 HCRA Unsubstantiated Claims were reported in Box 14 on the Form W-2 for the 2010 tax year with the label HCRA. Health FSA Imputed Income is currently being sent in the OW2 interface file Health FSA Imputed Income is currently being included in the W-2 reports as HCRA Income Kind of Employer Kind of Employer does not currently appear in the W-2 interface file to the SSA (new field) Cost of Employer Sponsored Health Coverage Page 6 of 59
Not currently included in the W-2 interface file to the SSA Designated Roth Contribution under a Governmental Section 457(b) plan Not currently included in the W-2 interface file to the SSA Country Codes Country Codes do not currently include Curaco and Sint Maarten. East Timor and Netherlands Antilles are in the Country Code table. Country code CF is overridden by country code CG. 1.9 Proposed Process: 1.9.1 Proposed process from a functional perspective Tax Year Change the tax year to 2011 on the printed Form W-2. HIRE Act The Hiring Incentives to Restore Employment (HIRE) Act has been eliminated for tax year 2011 going forward. It was previously reported in Box 12 using code CC. Code CC in Box 12 of the printed W-2 is no longer a valid code and should be removed. HIRE Act ( CC ) should be removed from the Online W-2 (OW2) interface file Employee Detail Box 12 area and Trailer record positions 400-414. On the SSA Interface file, since the HIRE Act does not apply to 2011, but there may still be related data in the EDB, the HIRE Act field should be filled with zeros and the references to the EDB data element in the file layout should be removed. HIRE Act fields are in positions 100-110 of the RO record and positions 130-144 of the RU record. Hire Act should be removed from the W-2 reports. Advance Earned Income Credit The Advance Earned Income Credit payment has been eliminated for the 2011 tax year. This was previously reported on the W-2 in Box 9. Box 9 will no longer be used so it should be grayed out on the printed Form W-2. Advanced Earned Income in positions 759-769 of the OW2 Employee Detail Record and positions 100-114 of the Trailer record should be changed to Filler. This data will no longer be transmitted in the OW2 interface file. On the SSA Interface file, this field should be filled with zeros to avoid sending any data that may have been collected in the beginning of 2011 prior to R1978. Any data element references for this field should be removed. Page 7 of 59
Advance EIC should be removed from the W-2 reports, but may be left as is for this tax year. 2011 UCRP Employee Contributions Beginning in April of 2010, employees began contributing to the UC Retirement Plan (UCRP). The 2011 employee contribution must be reported at the top of Box 14 of the W-2. The label should read UCRP. The GTN s that must be captured for the UCRP employee contribution are 005, 006, 351, 352, 353, 354, and 355. UCRP should be added at the top of the Box 14 information sent in the Online W-2 interface file. Box 14 data is in positions 991-1010. UCRP should also be added to the Trailer record. UCRP does not impact the SSA Interface file. UCRP employee contribution should be added to the W-2 reports Health FSA Unsubstantiated Claims Health FSA Unsubstantiated Claims for 2009 must be reported on the 2011 W-2 in Box 14. The label HCRA should be changed to HFSA. On the OW2 file, the label HCRA should be changed to HFSA (see positions 991-1010 of the Employee Detail Record and positions 385-399 of the Trailer Record. The SSA Interface File does not carry this data, so no changes are needed. The label HCRA should be changed to HFSA on the W-2 reports. Kind of Employer Kind of Employer is a new field that should be added to the SSA interface file (position 174 of the RE record). This 1-character field should be filled with the value: Y Designated Roth Contribution Under a Governmental Section 457(b) Plan This is a new field on the SSA file (positions 111-121 of the RO record, and positions 145-159 of the RU record). A description should be added to the layout, but since it is not applicable to UC, the field should be zero filled. Cost of Employer-Sponsored Health Coverage This is a new field on the SSA interface file (positions 463-473 of the RW record and 295-309 of the RT record). A description should be added to the layout, but since UC will not report it until the 2012 tax year, the field should be zero filled for the 2011 tax year. Country Codes Add Curaco (UC) to the FCT Add Sint Maarten (NN) to the FCT Page 8 of 59
East Timor (TT) should be renamed as Timore-Leste (TT) on the FCT Netherlands Antilles (NT) should be retained until no longer used for 1042-S processing. Campuses should review any use of NT (for country or residency or foreign address) to be sure it s correct. There are two codes for Congo for the SSA and FCT. These codes are CF (Congo /Republic of Brazzaville) and CG (Congo/Democratic Republic of Zaire/Kinshasa). There is an override in the CPWSXTRC for CF (overrides to CG). This override should be removed. 1.9.2 Proposed changes to system inputs and outputs Changes to the W-2 reports, printed Form W-2, and OW2 and SSA interface files will be needed. See the Functional Requirements section for details. Processing Considerations: There will be impact to the AYSO application. AYSO receives the OW2 interface file and uses it to create the Online W-2. 2 Scope and Estimate Section 2.1 Scope Small Additional Scope Information: 2.2 Assumptions AYSO requirements are to be included in a separate request. Changes appear to be similar to previous W-2 changes 2.3 Overview of Changes Changes are expected to involve the standard tax processing objects (PPP600 and its subprograms and copy files, PPP610). 2.4 Estimate Task Estimated Work Hours Based on Business Needs Working Days* New Estimate Based on Functional Requirements? (Enter new New Estimate Based on Technical Spec? (Enter new estimates Actuals After completion Page 9 of 59
Requirements Gathering Technical Specification Preparation Mainframe 18 hours 3 days 240 hours 40 days Development Web Development N/A N/A QA 104 hours 12 days User Acceptance Testing Release Preparation Installation in Production 18 hours 3 days 92 hours 7 days Total 472 hours 65 days Costing: 18 hrs @ $84/hr = $1,512 454 hrs @ $69/hr = $31,326 Total: $32,838 estimates if applicable) if applicable) * Estimate Notes: QA: 16 days, with 4 days of overlap with development. 12 days recorded on table. Working days may take into account productivity adjustments, overlap between phases, and multiple resources working on a phase at the same time. Working days do not include weekends. Requirements Gathering elapsed time allows time for document approval. Costs associated with estimated work hours are figured using an hourly cost of $69 if a PAIII is assigned the task and $84 if a PAIV is assigned. 2.5 Time Dependencies Final requirements needed: lead time of 13 weeks 2.6 Scope and Estimate Approval 2.6.1 Approval by IR&C QA Manager Version Date Name 1.0 10/17/11 Mary Ann Gohl 2.6.2 Approval by IR&C Programming Manager Version Date Name 1.0 10/17/11 Bob Franks Page 10 of 59
2.6.3 Approval by Hosted Applications Manager Version Date Name 1.0 10/10/11 Christopher Scott 2.6.4 Approval by Requesting Department Manager Version Date Name 1.0 10/17/11 John Barrett 3 Functional Requirements Section 3.1 Overview of Modifications Modifications will be needed in the areas of the printed Form W-2, the OWA interface file, SSA interface file and the W-2 reports. Control Table Updates: Foreign Country Table EDB Maintenance: None History (HDB, CDB) Process: None Compute Process: None Distribution of Expense: None Consolidated Billing and Self-Billing: None Merit/Range/ATB Processes: None Other Processes: None One-time Processes: None Interface Files: Changes to OW2 and SSA Interface Files Other Tax Processing: Changes to printed Form W-2 and Country Code changes CICS Screen/Web Page Modifications: None Online Help Modifications: None Reporting and Notification: Changes to W-2 reports Forms: None 3.2 Control Table Updates Req. ID R0001 Requirement Type/Category Foreign Country Table Requirement Description Add Curaco (UC) to the FCT Add Sint Maarten (NN) to the FCT Page 11 of 59 East Timor (TT) should be renamed as Timore-Leste (TT) on the
Req. ID Requirement Type/Category Requirement Description FCT 3.3 Interface Files 3.3.1 Corporate Interface Files Modifications to the Online W-2 interface file (OW2) are needed. See attached layout. Req. ID Requirement Type/Category Requirement Description R0002 Interface File Employee contributions to the UC Retirement Plan (UCRP) for 2011 will be reported at the top of Box 14. The UCRP employee contributions should be added to the OW2 interface file (employee detail record and trailer record). The AYSO requirements will include a request to increase the size of Box 14 to accommodate this new amount. The GTNs that must be captured for the UCRP employee contribution are 005, 006, 351, 352, 353, 354, and 355. R0003 Interface File Box 9 is no longer used. Positions 759-769 and Trailer positions 100-114 should be changed to filler on this interface file. The AYSO requirements will include a request to grey out Box 9. R0004 Interface File The HIRE Act data should be removed from the detail record (Box 12 area) and trailer record positions 400-414. It is not applicable to the 2011 tax year. R0005 Interface File The label HCRA should be changed to HFSA (comments/label for positions 991-1010 of the Employee Detail Record and description for positions 385-399 of the Trailer Record) 3.3.2 Government Interface Files Modifications to the SSA Interface File are required. See attached layout. Req. ID Requirement Type/Category Requirement Description R0006 Interface File RE Record Page 12 of 59 Add a new field in Position 174 Field Name = Kind of Employer Length = 1
Req. ID Requirement Type/Category Requirement Description Value = Y Specifications o o o This is a required field Enter the appropriate kind of employer F = Federal Government S = State and Local Governmental Employer T = Tax Exempt Employer Y = State and Local Tax Exempt Employer N = None Apply Does Not Apply to Puerto Rico R0007 Interface File RW Record R0008 Interface File RW Record Advance EIC (positions 265-275) should be filled with zeros on the RW record. The reference to the data element should be removed from the file layout. Social Security Number, Position 3-11 specifications appear to have changed for this field. Research should be done to make sure UC is in compliance with the specifications. Field Name = Social Security Number (SSN) Length = 9 Specifications o o Enter the employee's SSN as shown on the original/replacement SSN card issued by SSA. >Enter only numeric characters. >Omit hyphens. >May not begin with 666, 9 or 000. >May not have 00 for the middle two digits, or 0000 for the last four digits o If no SSN is available, enter all zeros (0). Page 13 of 59
Req. ID Requirement Type/Category Requirement Description R0009 Interface File RW Record Position (463-473) Optional for 2011 UC will begin reporting in 2012 Field Name = Cost of Employer Sponsored Health Coverage Length = 11 Value zeros for 2011 tax year Specifications o o o No negative amounts Right justify and zero fill Does not apply to Puerto Rico or Northern Mariana Islands employees R0010 Interface File RO Record Position 111-121 Field Name = Designated Roth Contribution Under a Governmental Section 457(b) Plan Length = 11 Value zeros; does not apply to UC. Specifications o o o No negative amounts Right justify and zero fill Does not apply to Puerto Rico or Northern Mariana Islands employees R0011 Interface File HIRE Act should be filled with zeros in the RO record positions 100-110 (it does not apply to 2011). R0012 Interface File RT Record Position (295-309) - Optional for 2011 UC will begin reporting in 2012 Field Name = Cost of Employer Sponsored Health Coverage Length = 15 Page 14 of 59
Req. ID Requirement Type/Category Requirement Description Value zeros for 2011 tax year. Specifications o o o Enter the total for all Employee Records (RW)reported since the last Employer Record (RE) Right justify and zero fill Does not apply to Puerto Rico or Northern Mariana Islands employees R0013 Interface File Zeros should be sent for Advance EIC on the RT record. R0014 Interface File RU Record Position 145-159 Field Name = Designated Roth Contribution Under a Governmental Section 457(b) Plan Length = 15 Value zeros; does not apply to UC Specifications o o o Enter the total for all Employee Records (RW) reported since the last Employer Record (RE) Right justify and zero fill Does not apply to Puerto Rico or Northern Mariana Islands employees R0015 Interface File HIRE Act should be filled with zeros in the RU record positions 130-144; it does not apply to 2011. 3.4 Other Tax Processing Changes to the Printed Form W-2 are needed. Req. ID Requirement Type/Category Requirement Description R0016 Tax Processing The tax year on the printed W-2 should be changed from 2010 to 2011 Page 15 of 59
Req. ID Requirement Type/Category Requirement Description R0017 Tax Processing The Advanced Earned Income Credit ed in Box 9 has been eliminated. Box 9 should be grayed out on the printed W-2. R0018 Tax Processing HIRE Act should not be reported in Box 12 of the printed W-2. R0019 Tax Processing Employee contributions to the UC Retirement Plan (UCRP) for 2011 will be reported in Box 14 of the printed W-2. A determination will be made as to the space available in Box 14 for the UCRP amount. R0020 Tax Processing Unsubstantiated Health FSA Plan Claims for 2009 should be reported in Box 14 of the printed W-2. The label HCRA should be changed to HFSA. R0021 Tax Processing 3.5 Reporting and Notification Changes to the W-2 Reports are needed. 3.5.1 W-2 Reporting Req. ID Requirement Type/Category Remove W-2 override of country code CF. Requirement Description R0022 Reporting W-2 Reports Changes are needed to the following PPP reports: PPP6007, 6008, 6009, 6011, 6014, 6017, 6019, 6020, 6021 and 6102 to remove the HIRE Act and add the UCRP Employee Contributions, and to change the HCRA label to HFSA. R0023 Reporting PPP6010 Error and Warning Messages Report The processing for PPP6010 Error And Warning Messages Report should be modified as follows: If any UCRP deduction amount is negative, issue a warning message (TAX EXTRACT: EMPLOYEE HAS NEGATIVE UCRP BALANCE) If the total UCRP deduction amount is negative, issue a warning message (TAX EXTRACT: EMPLOYEE HAS NET NEGATIVE UCRP BALANCE) Page 16 of 59
3.6 Printed W-2 Mockup Page 17 of 59
3.7 File Layout: W-2 Interface File to the SSA RE Record changes Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RE Record Identifier Employer Record Position Length/ Field Description Data Comments Format Element # 1 2 2 Record identifier RE 3 6 4 Tax year Tax year for this report 7 1 Agent indicator code Blank 8 16 9 Employer/agent employer Campus EIN (location specific) identification # (EIN) 17 25 9 Agent for EIN Fill with blanks 26 1 Terminating business 0 (zero) indicator 27 30 4 Establishment # Fill with blanks 31 39 9 Other EIN Fill with blanks 40 96 57 Employer name Campus name; left justify and fill with blanks 97-118 22 Location address Campus address (attention, suite, room no., etc.); left justify and fill with blanks (location specific) 119-140 22 Delivery address Campus street address; left justify and fill with blanks (location specific) 141-162 22 City Campus city; left justify and fill with blanks (location specific) 163-164 2 State abbreviation CA 165-169 5 Zip code Campus zip code (location specific) 170-173 4 Zip code extension Campus zip code extension; if not applicable, fill with blanks (location specific) 174 1 Kind of Employer Value Y (State and Local Tax exempt Employer). Does not apply to Puerto Rico. 175-178 4 Blank Fill with blanks, reserved for SSA 179-201 23 Foreign state/province Fill with blanks 202-216 15 Foreign postal code Fill with blanks 217-218 2 Country code Fill with blanks 219 1 Employment code R (Regular) = EDB 0122 (H,B,U,1,P,S,O, blank); Q (Medicare Qualified Government Employment = EDB 0122 (F) 220 1 Tax jurisdiction code Fill with blanks 221 1 Third-party sick pay 0 (zero) indicator 222-512 291 Blank Fill with blanks; reserved for SSA Page 18 of 59
3.8 File Layout: W-2 Interface File to the SSA RW Record changes Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes Page 19 of 59 RW Record Identifier Employee Wage Record Position Length/ Field Description Data Comments Format Element # 1 2 2 Record identifier RW 3 11 9 Social Security Number (SSN) EDB0111 Employee s SSN; May not begin with 666 or 9; if none or invalid; enter all zeroes 12 26 15 Employee first name EDB0250 Employee s first name; left justify and fill with blanks; if no first name, fill with blanks 27 41 15 Employee middle name or initial EDB0251 If applicable, enter employee middle name or initial; left justify and fill with blanks; otherwise fill with blanks 42 61 20 Employee last name EDB0252 Employee s last name; left justify and fill with blanks 62 65 4 Name Suffix EDB0106 66 87 22 Employee Address Line 1 EDB0204 Employee s permanent address line 1; left justify and fill with blanks 88 109 22 Employee Address Line 2 EDB0205 Employee s permanent address line 2; left justify and fill with blanks 110-131 22 City EDB0206 Employee s address permanent city; left justify and fill with blanks 132-133 2 State abbreviation EDB0207 Employee s address permanent state; if foreign address code = F, fill with blanks 134-138 5 Zip code EDB0208 Employee s address permanent zip; if foreign address code = F, fill with blanks 139-142 4 Zip code extension Fill with blanks 143-147 5 Blank Fill with blanks; reserved for SSA 148-170 23 Foreign state/province EDB1120 If foreign address code = F; otherwise, fill with blanks 171-185 15 Foreign postal code EDB1119 If foreign address code = F; otherwise fill with blanks 186-187 2 Country code EDB1118 If foreign address code = F; otherwise fill with blanks 188-198 11 Wages, tips and other compensation EDB5502 FWT gross year-to-date (YTD); right justify and zero fill 199-209 11 Federal income tax withheld EDB6014Y Federal tax withheld; right justify and zero fill 210-220 11 Social security wages EDB5503 OASDI gross; 221-231 11 Social Security tax withheld EDB6013Y OASDI tax withheld; right justify and zero fill 232-242 11 Medicare wages and tips EDB5510 Medicare gross (YTD); right justify and zero fill 243-253 11 Medicare tax withheld EDB6009Y Medicare tax withheld (YTD); right
Position Length/ Format 254-264 11 265-275 11 276-286 11 287-297 11 298-308 11 309-319 11 320-330 11 331-341 11 342-352 11 353-363 11 Page 20 of 59 Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RW Record Identifier Employee Wage Record Field Description Social Security tips Data Element # Comments justify and zero fill Zero fill Advance earned income credit Not applicable for 2011 Tax Year. Zeroes. 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; 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; Zero fill Zero fill 5557 No negative amounts. Right justify and zero fill. 364-374 11 Blank Fill with blanks; reserved for SSA 375-385 11 Non-qualified plan not Zero fill Section 457 distributions or contributions 386-396 11 Non-tax combat pay 397-407 11 Employer Contribution to Health Savings Account 408-418 11 419-429 11 Employer cost of premiums for group term life insurance over $50,000 Income from the exercise of nonstatutory stock options 430-440 11 Deferrals under a Section 409A Non-qualified Deferred Compensation Plan EDB5518 EDB5559 Executive life insurance imputed income-ytd Zero fill No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees.
Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RW Record Identifier Employee Wage Record Position Length/ Format Field Description 441-451 11 Designated Roth Contributions to a Section 401(k) 452-462 11 Designated Roth Contributions to a Section 403(b) Salary Reduction Agreement 463-473 11 Cost of Employersponsored Health coverage Data Element # Comments Zero fill Zero fill No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees. Value zeroes for 2011 tax year. 474-485 12 Blank Fill with blanks; reserved for SSA 486 1 Statutory employee 0 (zero) indicator 487 1 Blank Fill with blank; reserved for SSA 488 1 Retirement plan indicator 1 = yes 0 = no See footnote below: 1 489 1 Third-party sick pay 0 (zero) indicator 490-512 23 Blank Fill with blanks; reserved for SSA 1 Note: set to 1 if: 403(b) gross (EDB 6008Y) > 0; or Safe Harbor gross (EDB 5544) > 0; or Retirement gross (EDB 5505) > 0; or Retirement Code (EDB 0122) = U,B,P,1,F,S, or O; Otherwise, set to 0 (zero). The value should not be set to 1 if Retirement Code (EDB 0122) = U,B,P,1,F,S, or O and the HFSA amount in Box 14 is the only amount reported in Box 1. Page 21 of 59
3.9 File Layout: W-2 Interface File to the SSA RT Record changes Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes Page 22 of 59 RT Record Identifier Total Record Position Length/ Field Description Data Comments Format Element # 1 2 2 Record identifier RT 3 9 7 Number of RW records Enter total number of RW records reported; 10 24 15 Wages, tips and other compensation Enter total dollar amount in positions 188-198 for all RW employee records, 25 39 15 40 54 15 55 69 15 70 84 15 85 99 15 100-114 15 115-129 15 130-144 15 145-159 15 160-174 15 175-189 15 190-204 15 205-219 15 Federal income tax withheld Social security wages Social security tax withheld Medicare wages and tips Medicare tax withheld Social security tips Advance earned income credit Dependent care benefits 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 (18)(D) Enter total dollar amount in positions 199-209 of RW code for all employee records Enter total dollar amount in positions 210-220 of RW code for all employee records; Enter total dollar amount in positions 221-232 of RW code for all employee records; Enter total dollar amount in positions 232-242 of RW code for all employee records; Enter total dollar amount in positions 243-253 of RW code for all employee records; Non applicable; fill with zeroes Value zeroes. Does not apply to tax year 2011 and later. Enter total dollar amount in positions 276-286 of RW code for all employee records; Not applicable; fill with zeroes Enter total dollar amount in positions 298-308 of RW code for all employee records; Not applicable; fill with zeroes Not applicable; fill with zeroes Not applicable; fill with zeroes
Position Length/ Format 220-234 15 Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RT Record Identifier Total Record Field Description Military employees basic quarters, subsistence and combat pay Non-qualified plan Section 457 distributions or contributions Data Element # Comments Not applicable; fill with zeroes 235-249 15 Enter total dollar amount in positions 353-363 of RW code for all employee records; 250-264 15 Blank Fill with blanks; reserved for SSA 265-279 15 Non-qualified plan not Section 457 distributions or contributions Non-tax combat pay 280-294 15 295-309 15 Cost of Employer sponsored Health coverage 310-324 15 325-339 15 340-354 15 355-369 15 Employer cost of premiums for group term life insurance over $50,000 Income tax withheld by third-party payer Income from the exercise of nonstatutory stock options Deferrals under a Section 409A Non-qualified Deferred Compensation Plan 370-384 15 Designated Roth Contributions to a Section 401(k) 385-399 15 Designated Roth Contributions to a Section 403(b) Salary Reduction Agreement EDB5559 Not applicable; fill with zeroes Value zeroes for tax year 2011. Specifications: -Enter the total for all Employee Records (RW) reported since the last Employer Record RE). - - Does not apply to Puerto Rico or Northern Mariana Islands employees. Enter total dollar amount in positions 408-418 of RW code for all employee records; Zero fill Zero fill Enter the total for all Employee records (RW) reported since the last Employer Record (RE). Does not apply to Puerto Rico or Northern Mariana Islands employees. Zero fill Zero fill 400-512 113 Blank Fill with blanks; reserved for SSA Page 23 of 59
3.10 File Layout: W-2 Interface File to the SSA RO record changes: Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RO Record Identifier Employee Wage Record Position Length/ Field Description Data Comments Format Element # 1 2 2 Record identifier RO 3 11 9 Blank Fill with blanks. Reserved for SSA use. 12 22 11 Allocated Tips No negative amounts. Does not apply to Puerto Rico, Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees. 23-33 11 Uncollected Employee Tax on Tips Combine the uncollected Social Security tax and the uncollected Medicare tax in this field. No negative amounts. 34-44 11 Medical Savings Account 45-55 11 Simple Retirement Account 56-66 11 Qualified Adoption Expenses 67-77 11 Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance Over $50,000 78-88 11 Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000 89-99 11 Income Under Section 409A on a Non-qualified Deferred Compensation Plan 100-110 11 HIRE Exempt Wages and Tips Page 24 of 59 EDB5560 No negative amounts. Does not apply to Puerto Rico or Northern Mariana Islands employees. No negative amounts. Does not apply to Puerto Rico employees. No negative amounts. Does not apply to Puerto Rico or Northern Mariana Islands employees. No negative amounts. Does not apply to Puerto Rico employees. No negative amounts. Does not apply to Puerto Rico employees. No negative amounts. Does not apply to Puerto Rico or Northern Mariana Islands employees. Valid for tax year 2010 only.
Position Length/ Format 111-274 11 Designated Roth contribution under a governmental section 457(b) plan Page 25 of 59 Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RO Record Identifier Employee Wage Record Field Description Data Comments Element # Send zeroes for tax year 2011 and later. Value zeroes. Does not apply to UC. 122-274 153 Blank Fill with blanks. Reserved for SSA use. 275-285 11 Wages Subject to Puerto Rico Tax No negative amounts. For Puerto Rico employees only. 286-296 11 Commissions Subject to Puerto Rico Tax 297-307 11 Allowances Subject to Puerto Rico Tax 308-318 11 Tips Subject to Puerto Rico Tax 319-329 11 Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax 330-340 11 Puerto Rico Tax Withheld 341-351 11 Retirement Fund Annual Contributions No negative amounts. For Puerto Rico employees only. No negative amounts. For Puerto Rico employees only. No negative amounts. For Puerto Rico employees only. No negative amounts. For Puerto Rico employees only. No negative amounts. For Puerto Rico employees only. No negative amounts. For Puerto Rico employees only. 352-362 11 Blank Fill with blanks. Reserved for SSA use. 363-373 11 Total Wages, Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or No negative amounts. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only. Northern Mariana Islands Income Tax 374-384 11 Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax Withheld No negative amounts. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only. 385-512 128 Blank Fill with blanks. Reserved for SSA use.
3.11 File Layout: W-2 Interface File to the SSA RU record changes: Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RU Record Identifier Total Record Position Length/ Field Description Data Comments Format Element # 1 2 2 Record identifier Constant RU 3 9 7 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. 10 24 15 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. 25-39 15 Uncollected Employee Tax on Tips Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). 40-54 15 Medical Savings Account 55-69 15 Simple Retirement Account 70-84 15 Qualified Adoption Expenses 85-99 15 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 26 of 59
Position Length/ Format Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RU Record Identifier Total Record Field Description Data Comments Element # Tax on Cost of Group Employer Record (RE). Term Life Insurance Over $50,000 Does not apply to Puerto Rico employees. 100-114 15 Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000 115-129 15 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. Value zeroes. Does not apply to tax year 2011 and later. Value zeroes. Does not apply to UC. 130-144 15 HIRE Exempt Wages and Tips 145-159 15 Designated Roth contribution under a governmental section 457(b) plan 160-354 195 Blank Fill with blanks. Reserved for SSA use. 355-369 15 Wages Subject to Puerto Rico Tax Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). 370-384 15 Commissions Subject to Puerto Rico Tax 385-399 15 Allowances Subject to Puerto Rico Tax 400-414 15 Tips Subject to Puerto Rico Tax Page 27 of 59 For Puerto Rico employees only.. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). For Puerto Rico employees only. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). For Puerto Rico employees only. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). For Puerto Rico employees only.
Position Length/ Format 415-429 15 Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax 430-444 15 Puerto Rico Tax Withheld Federal Tape (W-2) to SSA/ IRS (PPP600) 2011 W-2 Changes RU Record Identifier Total Record Field Description Data Comments Element # Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). For Puerto Rico employees only. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). 445-459 15 Retirement Fund Annual Contributions For Puerto Rico employees only. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). 460-474 15 Total Wages, Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax 475-489 15 Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax Withheld For Puerto Rico 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. 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. 490-512 23 Blank Fill with blanks. Reserved for SSA use. Page 28 of 59
3.12 File Layout: OW2 - W-2 Interface File Detail Record Changes: OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Position Length/ Format Employee Detail Record Field Description Data Element # Comments Employer Detail Record Section 1 2 2 Record Type Value DR 3 1 Filler Value spaces 4 12 9 Employer ID 13 18 6 Filler Value 0 19 27 9 Filler Value spaces 28 1 Filler Value 0 29 42 14 Filler Value spaces 43 99 57 Employer Name Campus name; left justify and fill with blanks (location specific) 100 139 40 Employer Address Extra Value spaces 140 179 40 Employer Address 2 Value spaces 180 219 40 Employer Address 1 Campus address used for W- 2 print; left justify and fill with blanks (location specific) 220 244 25 Employer City Campus city, left justify and fill with blanks (location specific) 245 246 2 Employer State Ca 247 251 5 Employer ZIP Code Campus zip code (location specific) 252 1 Filler Value spaces 253 256 4 Employer ZIP Code Extra Campus 4 digit extension of zip code; if not applicable, fill with blanks (location specific) 257 337 81 Filler Value spaces 338 1 Employment Type Value R 339 352 14 Filler Value space 353 1 Filler Value 0 354 398 45 Filler Value spaces Page 29 of 59 Employee Detail Record Section 399 407 9 Employee SSN EDB0111 Employee s SSN; if invalid do not fill with zeros; if no SSN enter all zeroes 408 422 15 Employee Name EDB0250 Employee s first name; left justify and fill with blanks; if no first name, fill with blanks 423 437 15 Employee Middle Name EDB0251 If applicable, enter employee middle name or initial; left
Page 30 of 59 OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Employee Detail Record Position Length/ Format Field Description Data Element # Comments justify and fill with blanks; otherwise fill with blanks 438 457 20 Employee Last Name EDB0252 Employee s last name; left justify and fill with blanks 458 467 10 Filler Value spaces 468 471 4 Employee Suffix EDB0106 472 511 40 Employee Address Line 2 EDB0205 Employee s permanent address line 2; left justify and fill with blanks 512 551 40 Employee Address Line 1 EDB0204 Employee s permanent address line 1; left justify and fill with blanks 552 576 25 Employee Address City EDB0206 Employee s address permanent city; left justify and fill with blanks 577 578 2 Employee Address State EDB0207 Employee s address permanent state; if foreign address code = F, fill with blanks 579 583 5 Employee Address ZIP Code EDB0208 Employee s address permanent zip; if foreign address code = F, fill with blanks 584 588 5 Filler Value spaces 589 611 23 Employee Foreign Address - Province EDB1120 If Foreign Address Indicator = F, otherwise fill with blanks 612 626 15 Employee Foreign Address Postal Code EDB1119 If Foreign Address Indicator = F, otherwise fill with blanks 627 666 40 Employee Foreign Address Obtained from FCT Table Country Name 667 668 2 Employee Foreign Address Country Code EDB1118 If Foreign Address Indicator = F, otherwise fill with blanks 669 670 2 Filler Value spaces 671 1 Additional W-2 Record A, if additional DR record required, otherwise fill with blank 672 1 Employee Foreign Address Indicator EDB0291 If Foreign Address Indicator = F, fill with 2, otherwise fill with blanks 673 674 2 Filler Value spaces 675 685 11 Employee Federal Withholding Wages EDB5502 FWT gross year-to-date (YTD); right justify and zero fill 686 1 Filler Value spaces 687 697 11 Employee Federal Withholding Tax GTN014Y Federal tax withheld; right justify and zero fill
Page 31 of 59 OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Employee Detail Record Position Length/ Format Field Description Data Element # Comments 698 1 Filler Value spaces 699 709 11 Employee OASDI Wages EDB5503 OASDI gross; right justify and zero fill 710 1 Filler Value spaces 711 721 11 Employee OASDI Tax GTN013Y OASDI tax withheld; right justify and zero fill 722 1 Filler Value spaces 723 733 11 Employee Medicare Wages EDB5510 Medicare gross (YTD); right justify and zero fill 734 1 Filler Value spaces 735 745 11 Employee Medicare Tax GTN009Y Medicare tax withheld (YTD); 746 1 Filler Value spaces 747 757 11 Employee TIP Income EDB5556 TIP Income, right justify, zero fill 758 770 13 Filler Value spaces 771 781 11 Employee Depcare Amount GTN227Y Employee Depcare YTD balance; right justify and zero fill 782 1 Filler Value spaces 783 793 11 Filler Value O 794 1 Filler Value spaces 795 805 11 Filler Value O 806 1 Filler Value spaces 807 817 11 Employee Defined Compensation 403(b) GTN Set Ind = 1 Employee 403(b) contributions YTD balance; 818 1 Filler Value spaces 819 829 11 Filler Value O 830 1 Filler Value spaces 831 841 11 Employee Define Compensation 457(b) GTN Set Ind = 6 and/or 7 Employee 457(b) contributions YTD balance; 842 1 Filler Value spaces 843 853 11 Filler Value O 854 866 13 Filler Value spaces 867 877 11 Employee Non-Qualified Plans (W-2 Box 11) EDB5558 Employee Non-Qualified Plans, right justify, zero fill 878 1 Filler Value spaces 879 889 11 Non-qualified plan Section 457 distributions or contributions EDB5557 No negative amounts. Right justify and zero fill.
OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Employee Detail Record Position Length/ Format Field Description Data Element # Comments 890 1 Filler Value spaces 891 901 11 Filler Value O 902 1 Filler Value spaces 903 913 11 Employer cost of premiums for group term life insurance over $50,000 EDB5518 Executive life insurance imputed income-ytd right justify and zero fill 914 1 Filler Value spaces 915 925 11 Filler Value O 926 927 2 Box 12 Code Line 1 EDB5518 GTN Set Ind = 1 GTN Set Ind = 6 and/or 7 EDB5546 EDB5559 EDB5560 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 928 938 11 Box 12 Amount Line 1 The amount that is represented by the code in Line 1 939 940 2 Box 12 Code Line 2 E, G, P, Y, or Z if present 941 951 11 Page 32 of 59 Box 12 Amount Line 2 The amount that is represented by the code in Line 2 952 953 2 Box 12 Code Line 3 G, P, Y, or Z if present 954 964 11 Box 12 Amount Line 3 The amount that is
Position Length/ Format OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Employee Detail Record Field Description Data Element # Comments represented by the code in Line 3 965 966 2 Box 12 Code Line 4 P, Y, or Z if present 967 977 11 Box 12 Amount Line 4 The amount that is represented by the code in Line 4 978 979 2 Box 12 Code Line 5 Y or Z if present 980 990 11 Box 12 Amount Line 5 991 1010 20 Box 14 Title Line 1 See below 2 1011 1021 11 Box 14 Amount Line 1 GTN6734Y GTN6733Y GTN735Y EDB5519 EDB5504 EDB5535 EDB5561 The amount that is represented by the code in Line 5 UCRP = UCRP Employee Contribution DCP-CAS = DCP Casual *************** DCP-REG = DCP Regular ************** OTHER INCOME ************** INTEREST = Interest Income ************** FRINGES = Fringe Income ************** HFSA Unsubstantiated Claims The amount that is represented by the title in Line 1 1022 1041 20 Box 14 Title Line 2 One of the 7 titles listed above 1042 1052 11 Box 14 Amount Line 2 The amount that is represented by the title in Line 2 1053 1072 20 Box 14 Title Line 3 One of the 7 titles listed above 1073 1083 11 Box 14 Amount Line 3 The amount that is represented by the title in Line 3 1084 1103 20 Box 14 Title Line 4 One of the 7 titles listed above 1104 1114 11 Box 14 Amount Line 4 The amount that is represented by the title in Line 4 2 UCRP GTNs include 005, 006, 351, 352, 353, 354, and 355. Page 33 of 59
NO CHANGES AFTER THIS ROW OF THE LAYOUT 3.13 File Layout: OW2 - W-2 Interface File Trailer Record Changes: OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Trailer Record Position Length/ Field Description Data Comments Format Element # 1 2 2 Trailer Record Code Value TR 3 9 7 Employee Record Count Number of employees on the file. 10 24 15 25 39 15 40 54 15 55 69 15 70 84 15 85 99 15 Page 34 of 59 FWT Wages FWT Tax OASDI Wages OASDI Tax Medicare Wages Medicare Tax 100 114 15 Filler Value spaces 115 129 15 130 144 15 145 159 15 160 174 15 175 189 15 190 204 15 Depcare State Wages State Tax Local Wages Local Tax Exec Life Income Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, Enter total dollar amount for all DR employee records, 205 219 15 Interest Income Enter total dollar amount for
OW2 Interface Record Layout (PPP600) 2011 W-2 Changes Trailer Record Position Length/ Field Description Data Comments Format Element # all DR employee records, 220 234 15 Deferred Compensation 403b Enter total dollar amount for all DR employee records, 235 249 15 Deferred Compensation 457 Enter total dollar amount for all DR employee records, 250 264 15 NQ Plans W2 Box 11 Enter total dollar amount for all DR employee records, 265 279 15 NQ 457 DIS CON Enter total dollar amount for all DR employee records, 280 294 15 Move EXP Income Enter total dollar amount for all DR employee records, 295 309 15 DCP Casual Enter total dollar amount for all DR employee records, 310 324 15 DCP Regular Enter total dollar amount for all DR employee records, 325 339 15 Other Income Enter total dollar amount for all DR employee records, 340 354 15 Non-Cash Fringe Enter total dollar amount for all DR employee records, 355-369 15 409A - Deferred Enter total dollar amount for all DR employee records, 370 384 15 409A - Income Enter total dollar amount for all DR employee records, 385-399 15 HFSA - Income Enter total dollar amount for all DR employee records, 400 414 15 UCRP Enter total dollar amount for all DR employee records, 415-2672 2258 Filler Value spaces Page 35 of 59