Skip Navigation LinksDepartment of Revenue > Tax Information > Tax Types and Information > Employer Withholding > Specifications for Filing Forms W-2 Electronically (EFW2)

File Specifications for EFW2 (formerly MMREF-1)

The EFW2 specifications for file uploads/file exchanges will only provide the annual wage records for individual employees for employer accounts in which you file. If you have an individual that has 1099-R distributions, you must either upload them using the .CSV format or manually add them to the employer account from the File Return/Payment link in e-TIDES. Note: You must file the W-2 Transmittal, Annual Withholding Reconciliation Statement REV-1667 through e-TIDES.

Alpha/numeric fields should be left-justified with spaces filled to the right.
Numeric/currency fields should be right-justified with zero filled to the left.
If you have no Pennsylvania data for a field, leave the field blank. Records submitted through e-TIDES must use carriage return line feed characters to terminate each line of data.

Code RA Submitter Record – Required by PA

 Location

 Field Name

 Length

 Notes

 1-2

 Record Identifier

 2

 Must be “RA”

 3-11

 Submitter’s EIN

 9

 Required

 12-216

 Variety

 205

 Optional

 217-273

 Submitter Name

 57

 Required

 274-295

 Location Address

 22

 Optional

 296-317

 Delivery Address

 22

 Required

 318-339

 City

 22

 Required

 340-341

 State Abbreviation

 2

 Use Postal Abbreviation

 342-346

 ZIP Code

 5

 Required

 347-350

 ZIP Code Extension

 4

 Required

 351-395

 Variety

 45

 Optional

 396-422

 Contact Name

 27

 Required

 423-437

 Contact Phone Number

15

 Required by PA

 438-442

 Contact Phone Extension

 5

 Required by PA

 443-445

 Blank

 3

 Fill with blanks

 446-485

 Contact E-mail

 40

 Optional

 486-488

 Blank

 3

 Fill with blanks

 489-498

 Contact Fax

 10

 Optional

 499-512

 Variety

 14

 Optional

 Code RE Employer Record Required by PA

 Location

 Field name

 Length

 Notes

 1-2

 Record Identifier

 2

 Must be “RE”

 3-6

 Tax Year

 4

 Required

 7

 Agent Indicator

 1

 Optional

 8-16

 Employer EIN

 9

 Required

 17-39

 Variety

 23

 Optional

 40-96

 Employer Name

 57

 Required

 97-118

 Location Address

 22

 Optional

 119-140

 Delivery Address

 22

 Required

 141-162

 City

 22

 Required

 163-164

 State Abbreviation

 2

 Required

 165-169

 Zip Code

 5

 Required

 170-173

 Zip Code Extension

 4

 Required

 174-220

 Variety

 47

 Optional

 221-504

 Blank

 284

 Fill with blanks

 505-512

 PA eight-digit Account Number (a s displayed on each payment coupon)

 8

 Required by PA

Code RW – Employee Wage Record – Federal Tax Data, not required by PA

 Location

 Field Name

 Length

 Notes

 1-2

 Record Identifier

 2

 If present, must be "RW"

 3-512

 Variety

 510

 Optional

 Code RO – Employee Wage Record not required by PA

 Location

 Field Name

 Length

 Notes

1-2

 Record Identifier

 2

 If present, must be "RO"

 3-512

 Variety

 510

 Optional

 Code RS – State Record – Required for PA Purposes

 Location

 Field Name

 Length

 Notes

 1-2

 Record Identifier

 2

 Must be “RS”

 3-4

 State Code

 2

 Must be 42 for PA State Wages and Withholding

 5-9

 Taxing Entity Code

 5

 Optional

 10-18

 Social Security Number

 9

 Required

 19-33

 Employe First Name

 15

 Required

 34-48

 Employe Middle Name/Initial

 15

 Required

 49-68

 Employe Last Name

 20

 Required

 69-72

 Suffix

 4

 Required

 73-94

 Location Address

 22

 Optional

 95-116

 Delivery Address

 22

 Required

 117-138

 City

 22

 Required

 139-140

 State Abbreviation

 2

 Required

 141-145

 Zip Code

 5

 Required

 146-149

 Zip Code Abbreviation

 4

 Required

 150-267

 Variety

 118

 Optional

 268-273

 Blank

 6

 Leave blank

 274-275

 State Code

 2

 Optional

 276-286

 State Taxable Wages

 11

 Enter PA Wages as applicable

 287-297

 State Income Tax Withheld

 11

 Enter PA Withholding as applicable

 298-487

 Variety

 190

 Optional

 488-512

 Blank

 25

 Leave blank

 Code RT – Total Record (see notes below) Required by PA

 Location

 Field Name

 Length

 Description and Edits

 1-2

 Record Identifier

 2

 Must be “RT”

 3-339

 Variety

 337

 Optional

 340-475

 Blank

 136

 Leave blank

 476-482

 Number of Code RS Records when State Code equals ‘42’ in the previous Code RS Records positions 3-4.

 7

 Required

 483-497

 Total PA Taxable Wages when State Code equals ‘42’ in the previous Code RS Records positions 3-4.

 15

 Required

 498-512

 Total PA Tax Withheld when State Code equals ‘42’ in the previous Code RS Records positions 3-4.

 15

 Required

  • A Code RT Record must be present for each PA Code RE Employer Record.
  • The Code RT Record must be preceded by at least one valid PA Code RS Record.
  • The Code RT Record contains the totals for all valid Code RS Records reported under the preceding Code RE Record.
  • Each Code RE Record must have its own Code RT Record.
  • The aggregate totals of the RS Records with a State Code of '42' must agree with the information reported on each W-2 (Transmittal) Annual Withholding Reconciliation Statement REV-1667.

Code RU – Total Record Optional for PA

 Location

 Field Name

 Length

 Description and Edits

 1-2

 Record Identifier

 2

 If present, must be "RU"

 3-512

 Variety

 510

 Optional

Code RF – Final Record (see notes below) – Required by PA

 Location

 Field Name

 Length

 Description and Edits

 1-2

 Record Identifier

 2

 Must be "RF"

 3-7

 Blank

 5

 Leave blank

 8-475

 Variety

 468

 Optional

 476-482

 Number of RS Records when State Code equals ‘42’

 7

 Required

 483-497

 Total PA Taxable Wages when State Code equals ‘42’

 15

 Required

 498-512

 Total PA Tax Withheld when State Code equals ‘42’

 15

 Required

Code RF totals are the accumulated totals of all Code RT Records submitted.

For more information, call 717-787-7635. Services for taxpayers with special hearing and/or speaking needs are available by calling 1-800-447-3020.