CORRECTED - PA W-2 Wage Records (EFW2C)
The file you upload must be in text (EFW2C) format that follows SSA Publication No. 42-014 and contains the data elements specified for each record type below. Any data columns listed in the SSA Publication not listed in our specifications are ignored by Pennsylvania.
RCA Record Specifications
Column | Starting Position | Ending Position | Max Length | Data Format | Required |
---|---|---|---|---|---|
Record Identifier | 1 | 3 | 3 | Must be "RCA". | Yes |
Submitter Entity ID | 4 | 12 | 9 | 9-digit Entity ID number for submitter's business. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces. | Yes |
RCE Record Specifications
Column | Starting Position | Ending Position | Max Length | Data Format | Required |
---|---|---|---|---|---|
Record Identifier | 1 | 3 | 3 | Must be "RCE". | Yes |
Tax Year | 4 | 7 | 4 | 4-digit value of the year reported. | Yes |
Originally Reported Employer Entity ID | 8 | 16 | 9 | Leave this field blank. | |
Employer Entity ID | 17 | 25 | 9 | 9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces. | Yes |
Agent Indicator Code | 26 | 26 | 1 | If applicable, enter one of the following codes: |
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Agent Entity ID | 27 | 35 | 9 | If you entered a "1" in the Agent Indicator Code field, enter the client-employer's Entity ID for which you are an Agent. |
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Employer Name | 44 | 100 | 57 | Employer Name | Yes |
Location Address | 101 | 122 | 22 | Employer Location Address | |
Delivery Address | 123 | 144 | 22 | Employer Delivery Address | Yes |
City | 145 | 166 | 22 | City, Town, etc. APO, FPO, DPO for U.S. Military Address. | Yes |
State Abbreviation | 167 | 168 | 2 | U.S. States use 2 character abbreviation code. | Yes |
Zip Code | 169 | 177 | 9 | U.S.. addresses use max 9-digit Zip Code. Required if the Country Code entered is "US". | Yes |
Note: Enterprises with more than 1 PA state assigned employer tax account number must create a seperate RCE record block for each tax account. | |||||
Note: Each RCE record must have a corresponding RCV record. |
RCS Record Specifications
Column | Starting Position | Ending Position | Max Length | Data Format | Required |
---|---|---|---|---|---|
Record Identifier | 1 | 3 | 3 | Must be "RCS". | Yes |
State Code | 4 | 5 | 2 | State Code "42" for PA. | Yes |
Originally Reported Employee SSN | 16 | 24 | 9 | 9-digit number for employee Social Security Number (SSN). Enter it as "000000000" if the ITIN is entered. | Yes* |
Correct Employee SSN | 25 | 33 | 9 | 9-digit number for employee Social Security Number (SSN). Enter it as "000000000" if the ITIN is entered. | Yes* |
Originally Reported Employee First Name | 34 | 48 | 15 | Originally Reported Employee First Name | Yes* |
Originally Reported Employee Middle Name/Initial | 49 | 63 | 15 | Originally Reported Employee Middle Name/Initial | |
Originally Reported Employee Last Name | 64 | 83 | 20 | Originally Reported Employee Last Name | Yes* |
Correct Employee First Name | 84 | 98 | 15 | Correct Employee First Name | Yes* |
Correct Employee Middle Name/Initial | 99 | 113 | 15 | Correct Employee Middle Name/Initial | |
Correct Employee Last Name | 114 | 133 | 20 | Correct Employee Last Name | Yes* |
Location Address | 134 | 155 | 22 | Employee Location Address or Delivery Address is required | Yes* |
Delivery Address | 156 | 177 | 22 | Employee Location Address or Delivery Address is required | Yes |
City | 178 | 199 | 22 | City, Town, etc. APO, FPO, DPO for U.S. Military Address. | Yes* |
State Abbreviation | 200 | 201 | 2 | U.S. States use 2 character abbreviation code. Required if the Contry Code entered is "US". | Yes* |
Zip Code | 202 | 210 | 9 | U.S. addresses use max 9-digit Zip Code. Required if the Country Code entered is "US". | Yes |
Foreign State/Province | 216 | 238 | 23 | Canadian Providences use 2 character abbreviation, Mexico Federal Districts use 3 character abbreviation, U.K. County use county name etc., U.S. Military Addresses use AE, AP, or AA, 30 characters max. Required if the Country Code entered is other than "US". | |
Foreign Postal Code | 239 | 253 | 15 | Canadian/Mexico Postal Code, U.K. Postal Code, etc., use max 15 characters. Required if the Country Code entered is other than "US". | |
Country Code | 256 | 257 | 2 | 2 character country code as specified in EFW2C Publication 42-014. | |
Originally Reported Account Number | 344 | 363 | 20 | Leave this field blank. | |
Account Number | 364 | 383 | 20 | The 8-digit Withholding ID containing no dashes or spaces. | Yes |
Originally Reported State Taxable Wages | 398 | 408 | 11 | Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters. | Yes* |
Correct State Taxable Wages | 409 | 419 | 11 | Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters. | Yes* |
Originally Reported State Income Tax Withheld | 420 | 430 | 11 | Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters. | Yes* |
Correct State Income Tax Withheld | 431 | 441 | 11 | Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters. | Yes* |
Originally Reported Employee ITIN | 500 | 508 | 9 | Employee Individual Tax Identification Number (ITIN). Enter SSN as "000000000" if the ITIN is entered. | |
Correct Employee ITIN | 509 | 517 | 9 | Employee Individual Tax Identification Number (ITIN). Enter SSN as "000000000" if the ITIN is entered. | |
Originally Reported Suffix | 518 | 521 | 4 | Enter Originally Reported value of employee's name suffix. | |
Correct Suffix | 522 | 525 | 4 | Enter correct value of employee's name suffix. | |
Correction Type Code | 649 | 649 | 1 | D – Delete Record | Yes |
* Note: Originally Reported fields are required when the record is required to be deleted or updated. Correct fields are required when new record to be added/updated using this EFW2C layout. |
RCV Record Specifications
Column | Starting Position | Ending Position | Max Length | Data Format | Required |
---|---|---|---|---|---|
Record Identifier | 1 | 3 | 3 | Must be "RCV". | Yes |
State Code | 4 | 5 | 2 | State Code "42" for PA. | Yes |
Tax Year | 6 | 9 | 4 | 4-digit value of year reported. | Yes |
Account Number | 10 | 17 | 8 | The 8-digit Withholding ID containing no dashes or spaces. Must match with the Account Number in first RCS Record. | Yes |
Employer Entity ID | 18 | 26 | 9 | 9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces. Must match with Employer Entity ID in RCE record. | Yes |
Total Records Count | 27 | 33 | 7 | Total count of all RCS records in this block of records. Numeric only without decimals. | Yes |
Originally Reported Total PA Taxable Wages | 34 | 48 | 15 | Total of "Originally Reported State Taxable Wages" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character. | Yes |
Correct Total PA Taxable Wages | 49 | 63 | 15 | Total of "Correct State Taxable Wages" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character. | Yes |
Originally Reported Total PA Tax Withheld | 64 | 78 | 15 | Total of "Originally Reported State Income Tax Withheld" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character. | Yes |
Correct Total PA Tax Withheld | 79 | 93 | 15 | Total of "Correct State Income Tax Withheld" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character. | Yes |
RCF Record Specifications
Column | Starting Position | Ending Position | Max Length | Data Format | Required |
---|---|---|---|---|---|
Record Identifier | 1 | 3 | 3 | Must be "RCF". | Yes |