State of Indiana, Department of RevenueElectronic Taxpayer Service CenterW-2 and WH-3 Filing Requirements Booklet(Revised December 1, 2011)
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSTable of ContentsPage 2Changes and RemindersPage 3Administrative CommentsPage 4IntroductionPage 5Extension of timePage 5W-2 File SpecificationsPage 6 - 8RA SpecificationsPage 8 - 11RE SpecificationsPage 12 – 14RW SpecificationsPage 15 – 20RO SpecificationsPage 21 – 22RS SpecificationsPage 23 – 25RT SpecificationsPage 26 – 29RU SpecificationsPage 30 – 32RV SpecificationsPage 32RF SpecificationsPage 33Appendix A – Indiana County CodesPage 34Appendix B – Postal Abbreviations & Numeric CodesPage 35 – 362
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSWHAT’S NEWChanges Effective July 1, 2010, any employer that files more than 25 withholding statements in acalendar year is required to file the annual WH-3 and their employees’ W-2’selectronically. This new law (IC 6-3-4-16.5) applies to withholding statements filed afterDecember 31, 2010. The department does not consider filings on disk, CD, or DVD,accompanied by a paper WH-3 to be electronic. EFW2 files are considered electronicwhen uploaded using our INtax website or our Bulk FTP site. We will not accept 3480 or3490 cartridges.IC 6-3-4-16.5Electronic filing; withholdingSec. 16.5. (a) This section applies to:(1) Form W-2 federal income tax withholding statements; and(2) Form WH-3 annual withholding tax reports; filed with the department after December31, 2010.(b) If an employer or any person or entity acting on behalf of an employer files morethan twenty-five (25) Form W-2 federal income tax withholding statements with thedepartment in a calendar year, all Form W-2 federal income tax withholdingstatements and Form WH-3 annual withholding tax reports filed with the departmentin that calendar year by the employer or the person or entity acting on behalf of theemployer must be filed in an electronic format specified by the department.As added by P.L. 113-2010, SEC.57.Filing Reminders Make sure that your data file is in text format. Make sure each data file submitted is complete (RA through RF Records). Do not create a file that contains any data after the Final Record (RF Record). Yoursubmission will not be processed if it contains data after the RF Record. Be sure to confirm that the tax year entered in the Employer Record (RE Record) iscorrect. EXCEPTION: There is currently a size limitation for filing via INtax of 2 MB, orapproximately 3,500 W-2’s. Taxpayers exceeding 3,500 W-2’s should file through ourBulk Upload process. Additional information may be obtained atwww.in.gov/dor/files/bulk-upload-guide.pdf.3
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSADMINISTRATIVE COMMENTSNOTE: TAX FILERS MUST FILE ELECTRONICALLY THROUGH INtax atwww.intax.in.gov.EXCEPTION: There is currently a size limitation for filing via INtax of 2 MB, orapproximately 3,500 W-2’s. Taxpayers exceeding 3,500 W-2’s should file through our BulkUpload process. Additional information may be obtained at www.in.gov/dor/files/bulk-uploadguide.pdf.4
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSINTRODUCTION:This document provides the specifications for filing electronic media with the IndianaDepartment of Revenue for State and County taxes withheld from Indiana residents.Indiana follows the guidelines established by the Social Security Administration for filing W-2information using the EFW2 format. Only the RS and RV records are unique to Indiana.However, if after reviewing this material you still have unanswered questions regarding theelectronic filing of W-2 reports, please contact the Indiana Department of Revenue at telephonenumber (317) 233-5656 and leave a message (Voice Mail ONLY) and your call will be returnedas soon as possible. You may also email your questions to [email protected], oryou may write to the following address:ELECTRONIC FILING COORDINATORINDIANA DEPARTMENT OF REVENUEP.O. Box 6108INDIANAPOLIS, IN 46206February 28th or 29th of the current year is the filing deadline for the previous year’s reporting.If that date falls on a weekend the filing deadline moves to the following business day. Thepostmark date is used to determine that the filing is on time.A request for an extension to the filing deadline should be made in writing and the requestshould be sent to the following address:Withholding Tax SectionP.O. Box 6108Indianapolis, IN 46206Withholding questions may be directed to the Withholding Tax Section at (317) 233-4016 from8:00 A.M. to 4:30 P.M., Monday through Friday.5
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSFILING SPECIFICATIONS FOR W-2 REPORTSWhat records are optional and which ones are required when filing W-2 electronicmedia? Code RA – Submitter Record (Required)Code RE – Employer Record (Required)Code RW – Employee Wage Record (Optional)Code RO – Employee Wage Record (Optional)Code RS – State Record (Required for IN)Code RT – Total Record (Required)Code RU – Total Record (Optional)Code RV – State Total Record (Optional)Code RF – Final Record (Required)Electronic Media File Requirements:Submitter Record (RA) - Identifies the organization submitting the file. Must be the first data record on each file.Employer Record (RE) - Identifies the employer whose employee wage and tax information isbeing reported. The first RE Record must follow the RA record. Following the last RW/RO/RS Record for the employer, create an RT/RU/RV Recordand then create either the: RE Record for the next employer in the submission; orRF Record if this is the last report in the submission.6
W-2 ELECTRONIC MEDIA FILING REQUIREMENTS When the same employer information applies to multiple RW/RO Records, group themtogether under a single RE Record. Unnecessary RE Records can cause seriousprocessing errors or delays.Note: Do not create an RE record for an employer that does not have at least oneemployee with monies to report.Employee Wage Records (RW and RO) Following each RE Record, include the RW Record(s) for that RE Record immediatelyfollowed by the optional RO Record(s). If an RO Record is reported for an employee, itmust immediately follow that employee’s RW Record. The RO Record is reported if one or more of the fields must be completed because thefield(s) applies to an employee. If just one field applies, the entire record must becompleted. Do NOT complete an RO Record if only blanks and zeros would be entered in positions 3-512. Write RO Records only for those employees who have RO information to report.State Record (RS) – The Indiana Supplemental record containing required State and Countyinformation for each Indiana employee. The RS Record should follow the related RW Record (or optional RO Record). If there are multiple State Records for an employee, include all of the State WageRecords for the employee immediately after the related RW or RO Record. Do NOT generate this record if only blanks would be entered after the record identifier.Total Records (RT /RU/RV) The RT Record must be generated for each RE Record. The RU Record is required if an RO Record is prepared. If just one field applies; the entire record must be completed. Do NOT complete an RU Record if only zeros would be entered in positions 3 - 512.Final Record (RF) - Indicates the end of the file. It must be the last data record on the file. Must be the last record on the file.7
W-2 ELECTRONIC MEDIA FILING REQUIREMENTS Must appear only once on each file.Do NOT create a file that contains any data recorded after the RF Record.Because Indiana follows the same format and guidelines, the RA, the RE and the RF records maybe exactly the same as the records submitted to the Federal Government. Only the RS and RVrecords are unique to Indiana.The RA, RE and RF record specifications are provided in an abbreviated form only toillustrate the information used by the Indiana Department of Revenue. The records maybe coded exactly as for the SSA.CODE RA – TRANSMITTAL RECORDRAPosition1–23 – 11Field NameLengthRecord IdentifierSubmitter’s EIN29Field SpecificationsConstant “RA”Enter the EIN. Only numeric characters Omit hyphens Do NOT begin with 07,08, 09, 17, 18, 19, 28, 29, 69, 70, 78, 79 or89.12 – 19820 – 23User Identification Number(USER ID)Software Vendor Code24 – 2829BlanksResub Indicator5130 – 35Resub Wage File Identifier(WFID)636 – 37Software Code238 – 94Company Name574N/A for the State of Indiana. UseBlanks or Spaces.Enter the numeric 4-digit SoftwareVendor Code assigned by the Nat’lAssoc. of Computerized Tax Processors(NACTP). To request a Vendor Code,visit their website at www.nactp.org.Otherwise, fill with blanks.Fill with blanks.Enter “1” if this is being resubmitted.Otherwise, enter “0”.If you entered a “1” in the ResubIndicator field (position 29), enter theWFID displayed on the notice SSA sentyou. Otherwise, fill with blanks.Enter 1 of the following codes toindicated the software used to createyour file: ‘98’(In-House Program), ‘99’(Off-the-Shelf Software)Enter name of the company name.Left justify and fill with blanks.8
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSRAPosition95 – 116Field NameLengthLocation Address22117 – 138 Delivery Address22139 -16022City161 – 162 State Abbreviation2163 – 167 ZIP Code5168 – 171 ZIP Code Extension4172-176177-1995BlankForeignEnter the company’s location address(Include Attention, Suite, RoomNumber, etc.) Left justify and fill withblanks.Enter the company’s delivery address.Left justify and fill with blanksEnter the company’s city. Left justifyand fill with blanks.Enter the company’s State PostalAbbreviation.Enter the company’s Zip Code. For aforeign address, blank fill.Enter the company’s 4-digit Zip Codeextension or fill with blanks.23Fill with blanks.If applicable, enter the company’s foreignstate/province.Left justify and fill with blanks.Otherwise, fill with blanks.If applicable, enter the company’s foreignpostal code.Left justify and fill with blanks.State/Province200-214Foreign Postal Code15215-216Country Code2217-273Submitter Name57274-295Location Address229Field SpecificationsOtherwise, fill with blanks.If one of the following applies, fill withblanks:One of the 50 States of the U.S.A.District of ColumbiaMilitary Post Office (MPO)American SamoaGuamNorthern Mariana IslandsPuerto RicoVirgin Islands **Otherwise, enter theapplicable Country Code.Enter the name of the organization toreceive error notification if this file cannotbe processed. Left justify and fill withblanks.Enter the submitter's location address(Attention, Suite, Room, Number, etc.).
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSRAPositionField NameLength296-317Delivery Address22318-339City22340-341State Abbreviation2342-346ZIP Code5347-350ZIP Code nce379-393Foreign Postal Code15394-395Country Code2396-422Contact Name27423-437Contact PhoneNumber1510Field SpecificationsLeft justify and fill with blanks.Enter the submitter's delivery address(Street or Post OfficeBox). Left justify and fill with blanks.Enter the submitter's city.Left justify and fill with blanks.Enter the submitter's State orcommonwealth/territory.For a foreign address, fill with blanks.Enter the submitter's ZIP code.For a foreign address, fill with blanks.Enter the submitter's four-digit extension ofthe ZIP code. If not applicable, fill withblanks.Fill with blanks.If applicable, enter the company’s foreignstate/province.Left justify and fill with blanks.Otherwise, fill with blanks.If applicable, enter the company’s foreignpostal code.Left justify and fill with blanks.Otherwise, fill with blanks.If one of the following applies, fill withblanks:One of the 50 States of the U.S.A.District of ColumbiaMilitary Post Office (MPO)American SamoaGuamNorthern Mariana IslandsPuerto RicoVirgin Islands **Otherwise, enter theapplicable Country Code.Enter the name of the person to becontacted concerning processing problems.Left justify and fill with blanks.Enter the contact's telephone number(including area code).Left justify and fill with blanks.Note: It is imperative that the submitter’stelephone number be entered in theappropriate positions. Failure to include
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSRAPosition438-442443-445446-485Field NameContact PhoneExtensionBlankContact t Fax310499Preferred Method ofProblem NotificationCode1500Preparer Code1501-512Blank1211Field Specificationscorrect and complete submitter contactinformation may, in some cases, make itnecessary for Indiana to reject yoursubmission.Enter the contact's telephone extension.Left justify and fill with blanks.Fill with blanks.If applicable, enter the contact's email/Internet address.This field may be upper and lower case.Left justify and fill with blanks.Otherwise, fill with blanks.Fill with blanks.If applicable, enter contact’s fax number(including area code).Otherwise, fill with blanks.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 youentered a valid e-mail address in theContact E-mail/Internet field (positions446-485). If you entered a “2”, be sure thatyou entered a complete mailing address inthe RA Record address fields.Enter one of the following codes toindicate 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, usethe one that best describes who preparedthis file.Fill with blanks.
W-2 ELECTRONIC MEDIA FILING REQUIREMENTSCODE RE – EMPLOYER RECORDREPosition1–23–67Field NameLengthRecord IdentifierTax YearAgent Indicator Code241Field SpecificationsConstant “RE”Tax Year of ReportIf applicable, enter one of the followingcodes:* ‘1’ 2678 (Approved by IRS)* ‘2’ Common Paymaster (Acorporation that pays an employee whoworks for two or more related corporationsat the same time.)* ‘3’ 3504 AgentOtherwise, fill with a blank.8 - 16E