release 1896 2009 w-2 reporting requirements detail...

Release 1896

Service Request 82597

2009 W-2 Reporting Requirements

Detail Design

December 17, 2009 Revised – January 7, 2010 Prepared by Robert Franks

Information Resources & Communications Office of the President

University of California

Table of Contents Introduction ............................................................................................................................................................................... 1

Service Request 82597 ......................................................................................................................................................... 1 Overview of PPS Modifications ................................................................................................................................................ 2 Programs .................................................................................................................................................................................... 4

Modified Programs .................................................................................................................................................................. 4 PPTAXEDB ......................................................................................................................................................................... 4 PPTAXW2 ........................................................................................................................................................................... 4 PPTAXW2F ......................................................................................................................................................................... 4 PPTAXW2O ........................................................................................................................................................................ 4 PPTAXW2R ........................................................................................................................................................................ 5 PPTAXW2T ........................................................................................................................................................................ 5

PPP610 ..................................................................................................................................................................................... 5 Copy Members ........................................................................................................................................................................... 5

CPLNKW2F ........................................................................................................................................................................ 5 CPLNKW2R ........................................................................................................................................................................ 5 CPLNKW2T ........................................................................................................................................................................ 6 CPWSTXTO ........................................................................................................................................................................ 6 CPWSTXTP ........................................................................................................................................................................ 6 CPWSTXW2 ....................................................................................................................................................................... 7 CPWSXTRC ........................................................................................................................................................................ 8 CPWSXIC2 .......................................................................................................................................................................... 8

Reports ........................................................................................................................................................................................ 8 Modify Existing Reports .......................................................................................................................................................... 8

W-2 Laser Form Update ........................................................................................................................................................... 9 Attachments ............................................................................................................................................................................. 10

Release 1896 2009 W2 Reporting Requirements - SR82597 Detail Design December 17, 2009 Revised - January 7, 2010

Page 1

Introduction

Service Request 82597

Service Request 82597 provides the following background information:

IRC Section 409A

The American Jobs Creation Act of 2004 added IRC section 409A, which provides that all amounts deferred under a nonqualified deferred compensation plan (“NQDC”) are included in gross income to the extent not subject to a substantial risk of forfeiture and not previously included in gross income, unless certain requirements are met. Among these requirements are rules regarding distribution, acceleration of benefit and election requirements that the beneficiary must meet and that the Plan must operate under.

A NQDC is any plan that provides for the deferral of compensation other than a qualified retirement plan, tax-deferred annuity, or eligible deferred compensation plan such as IRC Sec. 457(b) and 403(b) Plans. Examples of deferred compensation plans that could be subject to IRC Sec. 409A are certain severance agreements, delayed retirement bonuses and long term incentive pay plans.

HCRA Unsubstantiated Claims

Under the 2007 HCRA Plan, employees could set aside a portion of their income on a pre-tax basis for qualifying medical expenses. Employees could use a special debit card to charge medical expenses, which would then be verified as qualifying by the third party administrator, SHPS. The University paid all debit card charges to SHPS.

There were a number of unsubstantiated claims from the HCRA 2007 plan year. These unsubstantiated claims are regarded as debts owed to the University and, in accordance with IRC Section 61, debts forgiven by the lender (the University) are taken into income by the debtor (employee) in the year in which the debt is forgiven. Unsubstantiated claims for 2007 must be included on the 2009 Form W-2, the year in which the debts were forgiven.

Release 1745 (W-2 Processing for 2006, 12/15/06) established filler balances for future use as EDB5559-EDB5569. SR82515 requested that three of these balance fields (EDB5559, EDB5560, and EDB5561) be set up to hold dollar amounts related to the 409A plan and unsubstantiated HCRA claims. When Release 1882 (10/09) is implemented, transactions will be created to load data into the HCRA Unsubstantiated Claim data element EDB5561 and at the same time add these amounts to the OASDI and Medicare YTD gross buckets.

Dependent Care Flexible Spending Account

Beginning in January 2009, Dependent Care Flexible Spending Accounts were administered by a new vendor, CONEXIS. As part of this vendor implementation, a new EDB data element was established for storing the Dependent Care balances. EDB6335 was replaced by EDB6227.

Service Request 82649 asks that a mechanism be developed in the Payroll/Personnel System (PPS) to make changes in the printed Form W-2 and in the IRS/SSA electronic files to satisfy IRS and SSA requirements.

The following changes are requested:

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


Page 2

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.

Overview of PPS Modifications

Electronic SSA File

• The RE Employer Record will reflect the 2009 tax year.

• The RW Employee Wage Record will be revised to account for the addition of IRC 409A income and deferrals as well as the imputed income on HCRA unsubstantiated claims.

• The RW record will reflect the new data element used to store Dependent Care balances.

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

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

On Line W-2

• The on-line W-2 interface file will be revised so that IRC 409A income and deferrals can be displayed in Box 12 and HCRA Imputed Income can be displayed in Box 14 in the on-line Form W-2.

• IRC 409A Income and HCRA Imputed Income will be included in the calculations for the Total Federal Wages and Total State Wages.


Page 3

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

Printed Form W-2

Tax Year:

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

Dependent Care:

W-2 processing will reflect the new EDB data element for Dependent Care.

Box 12:

Changes are required in Box 12 to include IRC Section 409A Deferred Compensation Plan income and deferrals. In addition to the existing C, E, G, and P codes, two new items will be reported in box 12 of the W-2:

• Y: (Deferrals under a section 409A nonqualified deferred compensation plan). The value for Code Y is stored in EDB5559, which appears on the INBI CICS screen.

• Z: (Income under a section 409A nonqualified deferred compensation plan).The value for Code Z is stored in EDB5560, which appears on the INBI CICS screen.

Corresponding dollar amounts, if any, will be also displayed.

The dollar amount for Code Z only, 409A income, will be added to Box 1, “Wages, Tips and Other Compensation” and Box 16, “State Wages, Tips, etc.” The dollar amount for code Z will not be added to Box 3, “Social Security Wages” or Box 5 “ Medicare Wages and Tips” during W-2 processing. Campus locations will be informed that they will need to manually process DBA transactions (DBA) to update OASDI and Medicare YTD grosses and corresponding YTD taxes at the same time that they process the DBA transaction to put the “Z” value into EDB5560.

If nothing is reportable for Codes Y or Z, the codes will not appear in Box 12.

Box 12 of the printed W-2 currently includes lines 12a-12f, so there are enough lines to include codes Y and Z and their corresponding amounts. Only the Code and the amount will be listed in Box 12; there will be no name or description.

Box 14:

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

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

• In addition, the amount will be added to Box 1, Total Wages, Tips and Other Compensation and Box 16, State wages, tips, etc. Note that the HCRA amount does not need to be added to the OASDI or Medicare YTD gross buckets. This was accomplished when the changes requested in R1882 were implemented.

W-2 Reports

Changes will be made to the following PPP reports: PPP6007, 6008, 6009, 6011, 6014, 6017, 6021 and 6102 to account for the additions of 409A income and deferrals as well as HCRA.

Other Changes

Several new postal codes will be added (KV, TB, and RN) and the RB postal code will be changed to RI.

Remove obsolete GTNs for DCP Regular and Casual, as well as Summer Salary.


Page 4

Programs

Modified Programs

PPTAXEDB PPTAXEDB generates the EDB extract used by the unemployment insurance (UI) process and the annual W-2 tax reporting process. This program will be changed to process 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income data (EDB5561). They will be added to the Extract record and to the numerous groups of totals. The 409A and HCRA income amounts will also be added into the employee’s Federal and State Withholding Gross amount fields.

PPTAXW2 PPTAXW2 controls calls to other W-2 programs for generating reports, generating the Federal Tax electronic file and generating the print file for the printed forms and the microfiche file. This program then prints total reports for each of these W-2 processes. Processing will be added to this program for reporting on the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) data.

PPTAXW2F This program generates the print file for the W-2 forms. This print file is processed with an OGL (Overlay generation Language) definition of the physical form. Together these produce the printed W2 form. This program will be changed to accommodate the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) data. Several changes to the form data will be required. Box 12: Changes are required in Box 12 to include IRC Section 409A Deferred Compensation Plan income and deferrals. Two new items will be reported in box 12 of the W-2:

• Y: (Deferrals under a section 409A nonqualified deferred compensation plan). The value for Code Y is stored in EDB5559, which appears on the INBI CICS screen.

• Z: (Income under a section 409A nonqualified deferred compensation plan).The value for Code Z is stored in EDB5560, which appears on the INBI CICS screen.

Corresponding dollar amounts, if any, will be also displayed.

Box 14: Changes are required in Box 14 to include the unsubstantiated HCRA claims from 2007. Box 14 will include the acronym “HCRA” and include the dollar amount from EDB5561. This will be placed under the phrase “Included in Box 01” that now appears in Box 14.

PPTAXW2O This program creates the OW2 file that is used by AYSO as the data source for generation of the online W-2 forms and is used to interface with a third-party vendor for integration of W-2 data with tax preparation software. All employees receiving a W-2 will appear on this file. Processing will be added to this program to include the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) data.


Page 5

PPTAXW2R This program generates the reports for the W-2 forms. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to the list of totals that will be accumulated and printed on the total page for this program. Existing reports will be modified to include the new balances in the total pages. For more details see the REPORTS section below.

PPTAXW2T This program produces the Federal W-2 File. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to the list of totals that will be accumulated and printed on the total page for this program. Modifications will also include:

• The RW record (Employee Wage Record) will include the data for IRC 409A income and deferrals, as well as the imputed income on HCRA unsubstantiated claims.

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

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

PPP610

This program updates a previously created W-2 Extract file. Totals will be added for the new 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561).

Copy Members

CPLNKW2F This copy member provides the interface between PPTAXW2 (control calling program of the W-2 process) and the program which produces the W-2 Forms print file, PPTAXW2F. Totals are identified for all items which appear on the total page report for PPTAXW2F. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member.

CPLNKW2R This copy member provides the interface between PPTAXW2 (control calling program of the W-2 process) and the program which produces the W-2 Forms Reports, PPTAXW2R. Totals are identified for all items which appear on the total page report for PPTAXW2R. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member.


Page 6

CPLNKW2T This copy member provides the interface between PPTAXW2 (control calling program of the W-2 process) and the program which produces the Federal W-2 File, PPTAXW2T. Totals are identified for all items which appear on the total page report for PPTAXW2T. The new balance data for 409A Deferred Compensation Plan deferrals (EDB5559) and 409A Deferred Compensation Plan income (EDB5560) will be added to this list of totals to be accumulated.

CPWSTXTO This copy member provides the record layout for the online W-2 interface file. This file contains all of the W-2 information needed to generate the online W-2 forms in AYSO and to generate the third-party vendor file to be used to integrate the W-2 data with tax preparation software. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member.

CPWSTXTP This copy member provides the record layout for the Federal W-2 file. It will be modified to include the following new fields and records:

• RW Record – Employee Wage Record

The calculation of the Wages, Tips and other Compensation value that appears in positions 188-198 of the RW record will be modified to include EDB5560 (409A Income) and EDB5561 (HCRA Imputed Income). This is a calculation change, and not a record layout change.

In addition, changes to the record layout should be made as follows:

RW Position Length Field Description Data 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

• RO Record - Optional Employee Wage Record (New Record Type)

The RO Employee Wage record is an optional record and is not currently in the UC SSA/IRS file layout. If just one field applies, the entire record must be completed. If an employee has IRC 409A Income reported for tax year 2009, it will be reported in positions 89-99 on the RO record. If applicable, the RO record will follow the RW Record. No


Page 7

RO record will be created if only blanks and zeros are entered in positions 3-512. RO records will only be written for those employees who have information to report. See Attachment A for the full record layout.

R0 Position Length Field Description Data 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

• RT Record – Total Record

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

• 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

CPWSTXW2


Page 8

This copy member provides the record layout for the current W-2 Extract file. The new balances for 409A Deferred Compensation Plan deferrals (EDB5559), 409A Deferred Compensation Plan income (EDB5560) and HCRA Unsubstantiated Claim income (EDB5561) will be added to this copy member.

CPWSXTRC This copy member defines various Campus Specific constants. The DepCare GTN value will be changed from 335 to 227. The following postal code locations will be changed to match the IRS codes; therefore they will be dropped from the conversion table:

• Kosovo (KV) • St. Barthelemy (TB) • St. Martin (RN);

The following postal code location will be changed to no longer match the IRS code; therefore it will be added to the conversion table:

• Serbia – Postal code will be changed from RB to RI Remove obsolete GTNs for DCP Regular and Casual, as well as Summer Salary.

CPWSXIC2 This copy member defines various Campus Specific constants. The DepCare GTN value will be changed from 335 to 227.

Reports

Modify Existing Reports The following reports will be modified to include the new 409A Deferred Compensation Plan deferrals, 409A Deferred Compensation Plan income and HCRA Unsubstantiated Claim income reporting data: PPP6007 W-2 Confirmation and Summary PPP6008 Non-Resident Exempt Alien PPP6009 W-2 Exceptions List

PPP6011 Campus Summary PPP6014 Totals Reporting

PPP6017 W-2 Out-of-State PPP6021 Non-Qualified Deferred Compensation Plans PPP6102 Match to PPP6011/PPTAXEDB Totals


Page 9

W-2 Laser Form Update

Modifications will be made to the OGL (Overlay Generation Language) program which overlays the W-2 print file with the physical form. The following change will be made:

• Change year 2008 to 2009.


Page 10

Attachments

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

Zero fill


Page 11


RW Record Identifier – Employee Wage Record



Comments

options 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.

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

No negative amounts. Right justify and zero fill.


Page 12


RO Record Identifier – Employee Wage Record



Comments

Tax on Cost of Group Term Life Insurance Over $50,000

Does not apply to Puerto Rico employees.

78-88 11 Uncollected Medicare Tax on Cost of Group Term Life Insurance Over $50,000

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

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

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


Page 13


RO Record Identifier – Employee Wage Record



Comments

Islands Income Tax 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.



Page 14


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


Page 15


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

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


Page 16


RU Record Identifier – Total Record



Comments

Tax on Cost of Group Term Life Insurance Over $50,000

Employer Record (RE). 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

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


Page 17


RU Record Identifier – Total Record



Comments

Subject to Puerto Rico Tax

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

430-444 15 Puerto Rico Tax Withheld


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.



Page 18

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

914 1 Filler Value spaces 915 – 925 11 Filler Value “O”


Page 19


Detail Record



Comments

9(09)v99 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 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


represented by the code in


Page 20


Detail Record



Comments

Line 5 991 – 1010 20 Box 14 Title Line 1 GTN6734Y

GTN6733Y GTN735Y

EDB5519

EDB5504

EDB5535

EDB5561

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

release 1896 2009 w-2 reporting requirements detail...

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