created on: april 28, 2009 last modified on: october 22,...

UC Office of the President Payroll Coordination SR82597 of 49

Created on: April 28, 2009 Last Modified on: October 22, 2009 SR82597 Requirements Modify the W-2 process for SSA and IRS 2009 Form W-2

Objective:

The following PPS processes require modifications for the 2009 tax year:

• Electronic SSA File

• Online W-2 Interface File (OW2)

• Printed Form W-2

• W-2 Reports

Modifications are related to IRC 409A Income and Deferrals, HCRA unsubstantiated claims, a change in the Dependent Care FSA data element number, new postal codes, and a change in the tax year.

Project Type:

This is an enhancement to PPS. Components of the W-2 tax processing will be impacted.

Requested by:

Carolyn Murray, Payroll Coordination

Analyst:

Business analyst: Carolyn Murray, Payroll Coordination

Requirements analyst: Beth Burkart, IR&C

Urgency:

Date Mandated. These modifications impact the W-2s for the 2009 tax year.

Target Processing Deadline:

These changes must be implemented in time for campuses to install prior to tax reporting for calendar year 2009.


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.

Each year, W-2 processing must be modified to reflect the appropriate tax year.

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, 2009.

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 2008-115, it is not necessary to show 409A deferrals in Box 12, Code Y, for tax year 2009. 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 2009.

Background:

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.

Current Process:

Electronic SSA File

• 409A Income and Deferrals and HCRA Unsubstantiated Claims are not currently being sent in the file.

• Record types “RO” and “RU” are not currently being sent.

• The tax year currently reflects 2008.

• The Dependent Care FSA field currently reflects the old data element number EDB6335Y.

On Line W-2 (OW2 Interface File)

• 409A Income and Deferrals and HCRA Unsubstantiated Claims are not currently being sent in the file.

• The Dependent Care FSA field currently reflects the old data element number EDB6335Y.

Printed Forms W-2

Tax Year:

The printed W-2 process currently reflects the 2008 tax year.

Box 12:

409A income and deferrals are not currently reported on Form W-2. The following items are currently reported in Box 12:


• C: Executive Life Insurance imputed income

• E: Total 403(b) YTD reduction amount

• G: Elective Deferrals to a section 457(b) plan

• P: Excludable moving expense reimbursement

Box 14:

Reimbursements for unsubstantiated Health Care Reimbursement claims are not currently reported on the W-2. The following items are currently shown in Box 14:

• DCP – CAS

• DCP – REG

• OTHR INC

• INTEREST

• FRINGES

Other Income, Interest, and Fringes currently appear under a heading “Included in Box 01” within box 14.

W-2 Reports

• W-2 reports do not currently include 409A or HCRA Claim information.

Other Changes

• Postal codes currently do not exist for Kosovo, St. Barthelemy, and St. Martin. The postal code for Serbia is currently “RB.”

Proposed Process:

Electronic SSA File

• The RE Employer Record should reflect the new tax year.

• The RW Employee Wage Record must 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 should reflect the new data element used to store Dependent Care balances.

• RO and RU records must be established for tax year 2009, in case IRC 409A income is reported.

• The RT Total record should be modified to comply with regulations for reporting deferrals under a Section 409A Non-qualified Deferred Compensation Plan.

On Line W-2

• The on-line W-2 interface file should 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 should be included in the calculations for the Total Federal Wages and Total State Wages.


• The on-line W-2 interface file creation process should reflect the new EDB data element being used for Dependent Care.

Printed Form W-2

Tax Year:

The tax year on the printed form should be changed from 2008 to 2009.

Dependent Care:

W-2 processing should 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, should be also displayed.

The dollar amount for Code Z only, 409A income, should be added to Box 1, “Wages, Tips and Other Compensation” and Box 16, “State Wages, Tips, etc.” The dollar amount for code Z should 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 should 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 are listed in Box 12; there is no name or description.

Box 14:

Changes are required in Box 14 to include unsubstantiated medical expense claims under the Health Care Reimbursement Account (HCRA) plan.

• Box 14 of the W-2 should be modified to include the unsubstantiated HCRA claims from 2007. Box 14 should include the acronym “HCRA” and include the dollar amount from EDB5561 on the INBI screen. This should be placed under the phrase “Included in Box 01” that now appears in Box 14.

• In addition, the amount will need to 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 will be accomplished when the changes requested in R1882 are implemented.


W-2 Reports

Changes are needed 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 have been added (KV, TB, and RN) and the RB postal code has changed to RI.


1.0 Overview of Modifications ............................................................................................................... 8 2.0 W-2 Extract Edits .............................................................................................................................. 8

2.1 Country Code Changes..................................................................................................... 8 3.0 Tax Processing and Reporting .......................................................................................................... 9

3.1 W-2 file to SSA/IRS ......................................................................................................... 9 3.1.1 RE Record Identifier – Employer Record ................................................................. 9 3.1.2 RW Record – Employee Wage Record .................................................................... 9 3.1.3 RO Record - Optional Employee Wage Record (New Record Type) .................... 10 3.1.4 RT Record – Total Record ...................................................................................... 10 3.1.5 RU Record - Total Records (New Record Type) .................................................... 11

3.2 OW2 (Online W-2) Interface File .................................................................................. 11 3.3 Printed W-2 .................................................................................................................... 13 3.4 W-2 Reporting ................................................................................................................ 14 3.5 Cleanup of Pre-MRK conversion GTNs ........................................................................ 14

Attachment A – W-2 File for SSA/IRS Layout .......................................................................................... 17 Attachment B – OW2 File Layout – part of the Employee Detail Record ................................................. 24 Attachment C – W-2 Sample ...................................................................................................................... 27 Attachment D – W-2 Confirmation and Summary Report ......................................................................... 28 Attachment E – Non- Resident Exempt Alien Report ................................................................................ 31 Attachment F – W-2 Exceptions List .......................................................................................................... 33 Attachment G – Campus Summary ............................................................................................................ 35 Attachment H – Totals Reporting ............................................................................................................... 37 Attachment I – W-2 Out of State Report .................................................................................................... 45 Attachment J – NonQualified Deferred Compensation Plans ..................................................................... 47 Attachment K – Match to PPP6011/PPTAXEDB Totals ........................................................................... 49


System Requirements:

1.0 Overview of Modifications

• The W-2 file to the SSA/IRS will need to be modified.

• The Online W-2 (OW2) interface file that is sent to AYSO will need to be modified.

• The printed W-2 will need to be modified.

• Changes to tax reports are needed.

• Changes to Postal Codes in W-2 extract edits are needed.

• A clean-up should be performed to remove references to the old (pre-Master Record Keeper conversion) DCP GTNs from W-2 processing. Research should be performed to see if there are any references in W-2 processing to old (pre-Master Record Keeper conversion) 403b GTNs. If so, those should be cleaned up as well.

• No Control Table updates or changes to the online screens will be required. No one-time processes are needed. No changes to EDB maintenance or history are needed. There is no impact to the Compute process, Distribution of Expense, Consolidated Billing, Self-Billing or Forms. No changes to Corporate Interface files are required at this time.

2.0 W-2 Extract Edits

2.1 Country Code Changes

The Postal country code is used for reporting on the W-2 file only. In a few cases, the Internal Revenue Service (IRS) country codes, maintained in PPS, differ from the Postal country codes. The IRS country code is mapped to the Postal country code.

The source for Postal codes is found in SSA Publication No. 42-007, EFW2 Tax Year 2009. The IRS Country code is a two letter code found in IRS Publication 1187, specifications for the electronic filing of Forms 1042S. Postal Codes for W-2 processing should be changed for the 2009 tax year according to the following chart:

Country Old Postal Code New Postal Code

Kosovo None KV

St. Barthelemy None TB

St. Martin None RN

Serbia RB RI


3.0 Tax Processing and Reporting

3.1 W-2 file to SSA/IRS

This is an external file sent to the government.

Modifications to the RE record, the RW record, and RT record are needed. New record types RO and RU need to be established. See Attachment A for modifications to this file layout. Records in this file should be in the following order: RA, RE, RW, RO, RT, RU, RF.

3.1.1 RE Record Identifier – Employer Record

The Tax Year that appears in positions 3-6 of the RE record should be changed from 2008 to 2009.

3.1.2 RW Record – Employee Wage Record

The calculation of the Wages, Tips and other Compensation value that appears in positions 188-198 of the RW record should 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 Element # Comments

276-286 11 Dependent Care Benefits

Change to EDB 6227Y ( from EDB 6335Y)

No Change

430-440 11 Change to:

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

Add:

EDB 5559

Add:

No negative amounts

Right justify and Zero Fill

Does not apply to Puerto Rico or Northern Mariana Islands employees


3.1.3 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 should be reported in positions 89-99 on the RO record. If applicable, the RO record would follow the RW Record. No RO record should be completed if only blanks and zeros would be entered in positions 3-512. RO records should 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 Element # Comments

89-99 11 Income under Section 409A on a Non-qualified Deferred Compensation Plan.

EDB 5560 No negative amounts

Right justify and Zero Fill

Does not apply to Puerto Rico or Northern Mariana Islands employees

3.1.4 RT Record – Total Record

The RT record should be modified to include EDB5559, the deferrals under a section 409A non-qualified deferred compensation plan, in positions 355-369.

RT Position Length Field Description Data Element # Comment

355-369 15 Deferrals Under a Section 409A Non-qualified Deferred Compensation Plan

EDB5559 Enter the total for all Employee records (RW) reported since the last Employer Record (RE).

Right justify and fill

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


3.1.5 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 115-129. No RU record should be completed if only blanks and zeros would be entered in positions 3-512. 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 Element # Comments

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).

Right justify and fill

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

3.2 OW2 (Online W-2) Interface File

OW2 is the file created for AYSO so that employees can access their W-2 using the self-service AYSO application. Changes to the Detail record are required.

File layout modifications are as follows:

OW2 Position Length Field Description Data Element # Comment

771-781 11 Employee Dependent Care Amount

Change data element to: GTN227Y

No Change

926-927 2 Box 12 Code Line 1

Add: EDB 5559

Add: EDB 5560

“Y” – Deferrals under an IRC 409A Plan

“Z” – Income under an IRC 409A Plan


939-940 2 Box 12 Code Line 2

E, G, P, Y or Z if present

952 – 953 2 Box 12 Code Line 3

G, P, Y or Z if present

965 – 966 2 Box 12 Code Line 4

P, Y or Z if present

978 – 979 2 Box 12 Code Line 5

Y or Z if present

980 – 990 11

9(09)v99

Box 12 Amount Line 5

The amount that is represented by the code in Line 5

991-1010 20 Box 14 Title Line 1

Add: EDB 5561 “HCRA” – Unsubstantiated Claims

1022 – 1041 20 Box 14 Title Line 2

One of the 6 titles listed above

1053 – 1072 20 Box 14 Title Line 3


1084 – 1103 20 Box 14 Title Line 4


BOX 12:

The new “Y” and “Z” 409A amounts (EDB5559 and EDB5560) should be reported in box 12 of the W-2. The codes Y and Z need to be added to Box 12 Code Line 1 in position 926 – 927. Deferrals under a section 409A nonqualified deferred compensation plan (EDB5559) should be labeled with the code “Y.” Income under section 409A on a nonqualified deferred compensation plan (EDB5560) should be labeled with the code “Z.”

The “Z” amount (EDB5560) should also be included in the EDB5502, Employee Federal Withholding Wages total amount, in position 675-685 and State Withholding Tax Wages in position 1209-1219. Campus locations will be informed that they will need to 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 value in to EDB5560.

The new data elements should be listed for Box 12 Code Line 1 in the file layout. The comments for Box 12 Code Lines 2 through 4 in the file layout will need to change, since they may now contain Y or Z, in addition to the other codes. Instead of spaces, Box 12 Code Line 5 may now contain either Y or Z, if present.

There will now be a total of six possible codes for box 12. The Online W-2 detail record layout only has space for five lines. When there are more items than allowed for box 12, an additional detail record is


written as needed. Code to do this is already in place for boxes 12 and 14 to determine if a second record is needed, so adding more items should not require changes to the programming logic. However, testing should be performed to make sure that the W-2 prints correctly from AYSO with six items in box 12.

BOX 14:

Unsubstantiated Health Care Reimbursement Account claims should be reported in box 14 of the W-2. The new data element should be added to the list for Box 14 Title Line 1, position 991-1010. “HCRA” should be added to the comments for Box 14 Title Line 1, under the heading “Included in box 01.” Testing on the AYSO side should be performed to make sure the Online W-2 displays and prints correctly even if all six of the amounts are present.

The HCRA amount (EDB5561) should be included in the EDB5502, Employee Federal Withholding Wages total amount, in position 675-685, and State Withholding Tax Wages in position 1209-1219, in the same manner as is “other income,” “interest” and “fringes.” It is not necessary to add the HCRA amount to the OASDI or Medicare YTD gross buckets, as this will have been done when R1882 is implemented.

See attachment B for the OW2 file layout.

Dependent Care:

The data element number for the Dependent Care Flexible Spending Account has changed, and this must be reflected in the Online W-2 interface file processing.

3.3 Printed W-2

Printed W-2s are generated for employees who have not elected to receive their W-2 Online.

The Tax Year on the printed W-2 should be changed from 2008 to 2009.

The new 409A amounts should be reported in box 12 of the printed W-2.

• Deferrals under a section 409A nonqualified deferred compensation plan (EDB5559) should be labeled with the code “Y.”

• Income under section 409A on a nonqualified deferred compensation plan (EDB5560) should be labeled with the code “Z.” This amount should also be included in the Box 1 total amount, as well as Box 16. Note that the amount does not need to be added to Boxes 3 and 5 during W-2 processing. It is expected that the locations will manually add to the Medicare and OASDI grosses using DBA transactions at the time they enter the value into EDB5560.

Unsubstantiated Health Care Reimbursement Account claims, dollar amount, (EDB5561) should be reported in box 14 of the printed W-2, under the heading “Included in box 01.” It should be labeled “HCRA.”

This HCRA amount should also be added to box 1, “wages, tips, other compensation,” in the same manner as is “other income,” “interest” and “fringes.” This amount should also be included in box 16. Note that the HCRA amount does not need to be added to boxes 3 and 5 during W-2 processing, as that will be done when R1882 (released 10/2) is implemented.

The data element number for the Dependent Care Flexible Spending Account has changed, and this must be reflected in the printed W-2 processing. The new GTN number is 227; the new data element number for the dependent care year-to-date balance is EDB6227Y.


See Attachment C for a sample printed W-2. Note: an updated sample showing the 2009 tax year will be included in this SR during the testing phase, as it can only be created after the programs have been changed.

3.4 W-2 Reporting

The following Reports will need to be revised to add labels to include HCRA imputed income data and IRC 409A income and deferrals data. See Attachments

PPP6007 W-2 Confirmation and Summary (Attachment D) PPP6008 Non- Resident Exempt Alien Report (Attachment E) PPP6009 W-2 Exceptions List (Attachment F) PPP6011 Campus Summary (Attachment G) PPP6014 Totals Reporting (Attachment H) PPP6017 W-2 Out of State Report (Attachment I) PPP6021 Non Qualified Deferred Compensation Plans (Attachment J) PPP6102 Match to PPP6011/PPTAXEDB Totals (Attachment K)

3.5 Cleanup of Pre-MRK conversion GTNs

The DCP section of SR16987 (W-2 2005 Changes) stated that “The old GTN numbers used prior to the MRK implementation will be deleted from the W-2 process next year.” It appears that this cleanup has not yet been done. The old GTN numbers that were associated with DCP prior to the Master Record Keeper (MRK) conversion should be removed from W-2 processing at this time. Research has uncovered references in the PPS W-2 processing to the GTNs in the table below labeled “Prior GTNs associated with DCP” (with the exception of the Employer Contribution GTNs).

Additional research should be performed to see if W-2 processing references any old GTN numbers related to the Non Tax Deferred plans and the 403b plans.

SR81167 (MRK GTN Conversion and NACHA Process Changes) identified the following GTN numbers as “prior GTNs for 403(b), DC After-tax, and DCP deductions:”

Prior GTNs associated with Tax Deferred – 403(b) Flat Dollar

Fund Name Prior GTN Tax Deferred Saving 001 Tax Deferred Bond 002 Tax Deferred Equity 003 Tax Deferred ICC 292 Tax Deferred Money Market 293 Tax Deferred Calvert 294 Tax Deferred Multi Asset 228 Tax Deferred Fidelity 246 Tax Deferred Balance Growth 339 Tax Deferred Tips 356


Prior GTNs associated with Tax Deferred – 403 (b) Percentage

Fund Name Prior GTN Tax Deferred Saving % 232 Tax Deferred Bond % 233 Tax Deferred Equity % 234 Tax Deferred ICC % 235 Tax Deferred Multi Asset % 229 Tax Deferred Money Market % 236 Tax Deferred Fidelity % 247 Tax Deferred Calvert % 237 Tax Deferred Balance Growth % 357 Tax Deferred Tips % 342

Prior GTNs associated with DC After-tax Deferred

Fund Name Prior GTN Fidelity Non Tax Deferred 279 Insurance Company Contract Non Tax Deferred

202

Saving Non Tax Deferred 023 Money Market Non Tax Deferred 203 Multi Asset Non Tax Deferred 252 Equity Non Tax Deferred 031 Bond Non Tax Deferred 030 Balanced Growth Non Tax Deferred 343 TIPS Non Tax Deferred 344

Prior GTNs associated with DCP

Fund Name Prior GTN Bond Career 213 Bond Casual 038 Bond SSDCP – Employee Deduction 390 Bond SSDCP – Employer Contribution 383 Equity Career 212 Equity Casual 037 Equity – Employee Deduction 389 Equity – Employer Contribution 382 Fidelity Career 217 Fidelity Casual 278 Fidelity SSDCP – Employee Deduction 387 Fidelity SSDCP – Employer Contribution 380 Insurance Company Contract Career 214 Insurance Company Contract Casual 039 Insurance Company Contract SSDCP – Employee Deduction

391

Insurance Company Contract – Employer Contribution

384


Balanced Growth Career 345 Balanced Growth Casual 347 Balanced Growth SSDCP – Employee Deduction

349

Balanced Growth SSDCP – Employer Contribution

395

Saving Career 211 Saving Casual 036 Saving SSDCP – Employee Deduction 388 Saving SSDCP – Employer Contribution 381 TIPS Career 346 TIPS Casual 348 TIPS – Employee Deduction 350 TIPS – Employer Contribution 394 Multi-Asset Career 216 Multi-Asset Casual 156 Multi-Asset SSDCP – Employee Deduction 393 Multi-Asset SSDCP – Employer Contribution

386

Money Market Career 215 Money Market Casual 155 Money Market SSDCP – Employee Deduction

392

Money Market SSDCP – Employer Contribution

385

DCP Calvert 218


Attachment A – W-2 File for SSA/IRS Layout

Federal Tape (W-2) to SSA/ IRS (PPP600) SR82597

RW Record Identifier – Employee Wage Record

Position Length/ Format

Field Description Data Element #

Comments

276-286 11 9(09)v99

Dependent care benefits EDB6227Y Employee Depcare YTD balance; right justify and zero fill

287-297 11 9(09)v99

Deferred compensation contributions to Section 401(k)

Zero fill

298-308 11 9(09)v99

Deferred compensation contributions to Section 403(b)

GTN Set Ind = 1

Employee 403(b) contributions YTD balance; right justify and zero fill

309-319 11 9(09)v99

Deferred compensation contributions

Zero fill

320-330 11 9(09)v99

Deferred compensation contributions to Section 457(b)

GTN Set Ind = 6

and/or 7


331-341 11 9(09)v99

Deferred compensation contributions to Section 501(c)18)(D)

Zero fill

342-352 11 9(09)v99

Military employees basic quarters subsistence and combat pay

Zero fill

353-363 11 9(09)v99

Non-qualified plan Section 457 distributions or contributions

5557 No negative amounts. Right justify and zero fill.

364-374 11 Blank Fill with blanks; reserved for SSA 375-385 11

9(09)v99 Non-qualified plan not Section 457 distributions or contributions

Zero fill

386-396 11 9(09)v99

Non-tax combat pay

397-407 11 9(09)v99

Employer Contribution to Health Savings Account

408-418 11 9(09)v99

Employer cost of premiums for group term life insurance over $50,000

EDB5518 Executive life insurance imputed income-YTD right justify and zero fill

419-429 11 9(09)v99

Income from the exercise of nonstatutory stock options

Zero fill

430-440 11 Deferrals under a Section 409A Non-qualified Deferred Compensation Plan

EDB5559 No negative amounts. Right justify and zero fill. Does not apply to Puerto Rico or Northern Mariana Islands employees.



RW Record Identifier – Employee Wage Record



Comments

441-451 11 Designated Roth Contributions to a Section 401(k)

Zero fill

Federal Tape (W-2) to SSA/ IRS (PPP600)

SR82597

RO Record Identifier – Employee Wage Record Position Length/

Format Field Description Data

Element # Comments

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.

Right justify and zero fill. 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. Right justify and zero fill.

34-44 11 Medical Savings Account

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

45-55 11 Simple Retirement Account

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

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




RO Record Identifier – Employee Wage Record



Comments

89-99 11 Income Under Section 409A on a Non-qualified Deferred Compensation Plan

EDB5560


100-274 175 Blank Fill with blanks. Reserved for SSA use. 275-285 11 Wages Subject to

Puerto Rico Tax No negative amounts.

Right justify and zero fill. For Puerto Rico employees only.

286-296 11 Commissions Subject to Puerto Rico Tax

No negative amounts. Right justify and zero fill. For Puerto Rico employees only.

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


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 Northern Mariana Islands Income Tax

No negative amounts. Right justify and zero fill. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only.

374-384 11 Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax Withheld

No negative amounts. Right justify and zero fill. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only.




SR82597

RT Record Identifier – Total Record Position Length/


Element # Comments

355-369 15 9(13)v99

Deferrals under a Section 409A Non-qualified Deferred Compensation Plan

EDB5559 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.

370-384 15 Designated Roth Contributions to a Section 401(k)

Zero fill

385-399 15 Designated Roth Contributions to a Section 403(b) Salary Reduction Agreement

Zero fill

400-512 113 Blank Fill with blanks; reserved for SSA



SR82597

RU Record Identifier – Total Record Position Length/


Element # Comments

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). Right justify and zero fill. 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). Right justify and zero fill. 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). Right justify and zero fill.

40-54 15 Medical Savings Account

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

55-69 15 Simple Retirement Account

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

70-84 15 Qualified Adoption Expenses


85-99 15 Uncollected Social Security or RRTA Tax on Cost of Group Term Life Insurance

Enter the total for all Employee Records (RO) reported since the last Employer Record (RE).



RU Record Identifier – Total Record



Comments

Over $50,000 Right justify and zero fill. Does not apply to Puerto Rico employees.

100-114 15 Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000

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

115-129 15 Income Under Section 409A on a Non-qualified Deferred Compensation Plan

EDB5560


130-354 225 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). Right justify and zero fill. For Puerto Rico employees only.

370-384 15 Commissions Subject to Puerto Rico Tax

. Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Right justify and zero fill. For Puerto Rico employees only.

385-399 15 Allowances Subject to Puerto Rico Tax

Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Right justify and zero fill. For Puerto Rico employees only.

400-414 15 Tips Subject to Puerto Rico Tax


415-429 15 Total Wages, Commissions, Tips and Allowances Subject to Puerto Rico Tax


430-444 15 Puerto Rico Tax Withheld

Enter the total for all Employee Records (RO) reported since the last



RU Record Identifier – Total Record



Comments

Employer Record (RE). Right justify and zero fill. For Puerto Rico employees only.

445-459 15 Retirement Fund Annual Contributions


460-474 15 Total Wages, Tips and Other Compensation Subject to Virgin Islands, Guam, American Samoa or Northern Mariana Islands Income Tax

Enter the total for all Employee Records (RO) reported since the last Employer Record (RE). Right justify and zero fill. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only.

475-489 15 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). Right justify and zero fill. For Virgin Islands, American Samoa, Guam or Northern Mariana Islands employees only.



Attachment B – OW2 File Layout – part of the Employee Detail Record

OW2 Interface Record Layout (PPP600) SR82597

Detail Record



Comments

Employee Detail Record Section

771 – 781 11

9(09)v99 Employee Depcare Amount GTN227Y Employee Depcare YTD

balance; right justify and zero fill

782 1 Filler Value spaces 783 – 793 11

9(09)v99 Filler Value “O”




9(09)v99 Employee Defined Compensation – 403(b)

GTN Set Ind = 1





9(09)v99 Employee Define Compensation – 457(b)

GTN Set Ind = 6

and/or 7




854 – 866 13 Filler Value spaces 867 – 877 11

9(09)v99 Employee Non-Qualified Plans (W-2 Box 11)

EDB5558 Employee Non-Qualified Plans, right justify, zero fill


9(09)v99 Non-qualified plan Section 457 distributions or contributions

EDB5557 No negative amounts. Right justify and zero fill.




9(09)v99 Employer cost of premiums for group term life insurance over $50,000

EDB5518 Executive life insurance imputed income-YTD right justify and zero fill



926 – 927 2 Box 12 Code Line 1 EDB5518 C" = Cost of group-term life



Detail Record



Comments

GTN Set Ind = 1

GTN Set Ind = 6

and/or 7

EDB5546

EDB5559

EDB5560

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 9(09)v99

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

9(09)v99 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



965 – 966 2 Box 12 Code Line 4 P, Y or Z if present 967 – 977 11



978 – 979 2 Box 12 Code Line 5 Y or Z if present 980 – 990 11



991 – 1010 20 Box 14 Title Line 1 GTN6734Y

GTN6733Y GTN735Y

“DCP-CAS” = DCP Casual *************** “DCP-REG” = DCP Regular



Detail Record



Comments

EDB5519

EDB5504

EDB5535

EDB5561

************** “OTHER INCOME” ************** “INTEREST” = Interest Income ************** “FRINGES” = Fringe Income ************** “HCRA” – Unsubstantiated Claims

1011 – 1021 11 9(09)v99

Box 14 Amount Line 1 The amount that is represented by the title in Line 1

1022 – 1041 20 Box 14 Title Line 2 One of the 6 titles listed above

1042 – 1052 11 9(09)v99



1073 – 1083 11 9(09)v99



1104 – 1114 11 9(09)v99


1115 1 Filler Value spaces 1116 1 Filler Value “O” 1117 1 Retirement Plan Indicator Derived 1118 1 Filler Value “O”


Attachment C – W-2 Sample


Attachment D – W-2 Confirmation and Summary Report


Attachment E – Non- Resident Exempt Alien Report


Attachment F – W-2 Exceptions List


Attachment G – Campus Summary


Attachment H – Totals Reporting


Attachment I – W-2 Out of State Report


Attachment J – NonQualified Deferred Compensation Plans


Attachment K – Match to PPP6011/PPTAXEDB Totals

created on: april 28, 2009 last modified on: october 22,...

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