File Import

CORRECTED - PA W-2 Wage Records (EFW2C)

The file you upload must be in text (EFW2C) format that follows SSA Publication No. 42-014 and contains the data elements specified for each record type below. Any data columns listed in the SSA Publication not listed in our specifications are ignored by Pennsylvania.

RCA Record Specifications

Column	Starting Position	Ending Position	Max Length	Data Format	Required
Record Identifier	1	3	3	Must be "RCA".	Yes
Submitter Entity ID	4	12	9	9-digit Entity ID number for submitter's business. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces.	Yes

RCE Record Specifications

Column	Starting Position	Ending Position	Max Length	Data Format	Required
Record Identifier	1	3	3	Must be "RCE".	Yes
Tax Year	4	7	4	4-digit value of the year reported.	Yes
Originally Reported Employer Entity ID	8	16	9	Leave this field blank.
Employer Entity ID	17	25	9	9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces.	Yes
Agent Indicator Code	26	26	1	If applicable, enter one of the following codes: 1 = 2678 Agent 2 = Common Paymaster 3 = 3504 Agent Otherwise, fill with blanks.
Agent Entity ID	27	35	9	If you entered a "1" in the Agent Indicator Code field, enter the client-employer's Entity ID for which you are an Agent.
Employer Name	44	100	57	Employer Name	Yes
Location Address	101	122	22	Employer Location Address
Delivery Address	123	144	22	Employer Delivery Address	Yes
City	145	166	22	City, Town, etc. APO, FPO, DPO for U.S. Military Address.	Yes
State Abbreviation	167	168	2	U.S. States use 2 character abbreviation code.	Yes
Zip Code	169	177	9	U.S.. addresses use max 9-digit Zip Code. Required if the Country Code entered is "US".	Yes
Note: Enterprises with more than 1 PA state assigned employer tax account number must create a seperate RCE record block for each tax account.
Note: Each RCE record must have a corresponding RCV record.

RCS Record Specifications

Column	Starting Position	Ending Position	Max Length	Data Format	Required
Record Identifier	1	3	3	Must be "RCS".	Yes
State Code	4	5	2	State Code "42" for PA.	Yes
Originally Reported Employee SSN	16	24	9	9-digit number for employee Social Security Number (SSN). Enter it as "000000000" if the ITIN is entered.	Yes^*
Correct Employee SSN	25	33	9	9-digit number for employee Social Security Number (SSN). Enter it as "000000000" if the ITIN is entered.	Yes^*
Originally Reported Employee First Name	34	48	15	Originally Reported Employee First Name	Yes^*
Originally Reported Employee Middle Name/Initial	49	63	15	Originally Reported Employee Middle Name/Initial
Originally Reported Employee Last Name	64	83	20	Originally Reported Employee Last Name	Yes^*
Correct Employee First Name	84	98	15	Correct Employee First Name	Yes^*
Correct Employee Middle Name/Initial	99	113	15	Correct Employee Middle Name/Initial
Correct Employee Last Name	114	133	20	Correct Employee Last Name	Yes^*
Location Address	134	155	22	Employee Location Address or Delivery Address is required	Yes^*
Delivery Address	156	177	22	Employee Location Address or Delivery Address is required	Yes
City	178	199	22	City, Town, etc. APO, FPO, DPO for U.S. Military Address.	Yes^*
State Abbreviation	200	201	2	U.S. States use 2 character abbreviation code. Required if the Contry Code entered is "US".	Yes^*
Zip Code	202	210	9	U.S. addresses use max 9-digit Zip Code. Required if the Country Code entered is "US".	Yes
Foreign State/Province	216	238	23	Canadian Providences use 2 character abbreviation, Mexico Federal Districts use 3 character abbreviation, U.K. County use county name etc., U.S. Military Addresses use AE, AP, or AA, 30 characters max. Required if the Country Code entered is other than "US".
Foreign Postal Code	239	253	15	Canadian/Mexico Postal Code, U.K. Postal Code, etc., use max 15 characters. Required if the Country Code entered is other than "US".
Country Code	256	257	2	2 character country code as specified in EFW2C Publication 42-014.
Originally Reported Account Number	344	363	20	Leave this field blank.
Account Number	364	383	20	The 8-digit Withholding ID containing no dashes or spaces.	Yes
Originally Reported State Taxable Wages	398	408	11	Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.	Yes^*
Correct State Taxable Wages	409	419	11	Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.	Yes^*
Originally Reported State Income Tax Withheld	420	430	11	Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.	Yes^*
Correct State Income Tax Withheld	431	441	11	Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.	Yes^*
Originally Reported Employee ITIN	500	508	9	Employee Individual Tax Identification Number (ITIN). Enter SSN as "000000000" if the ITIN is entered.
Correct Employee ITIN	509	517	9	Employee Individual Tax Identification Number (ITIN). Enter SSN as "000000000" if the ITIN is entered.
Originally Reported Suffix	518	521	4	Enter Originally Reported value of employee's name suffix.
Correct Suffix	522	525	4	Enter correct value of employee's name suffix.
Correction Type Code	649	649	1	D – Delete Record U – Update Record A – Add Record	Yes
* Note: Originally Reported fields are required when the record is required to be deleted or updated. Correct fields are required when new record to be added/updated using this EFW2C layout.

RCV Record Specifications

Column	Starting Position	Ending Position	Max Length	Data Format	Required
Record Identifier	1	3	3	Must be "RCV".	Yes
State Code	4	5	2	State Code "42" for PA.	Yes
Tax Year	6	9	4	4-digit value of year reported.	Yes
Account Number	10	17	8	The 8-digit Withholding ID containing no dashes or spaces. Must match with the Account Number in first RCS Record.	Yes
Employer Entity ID	18	26	9	9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces. Must match with Employer Entity ID in RCE record.	Yes
Total Records Count	27	33	7	Total count of all RCS records in this block of records. Numeric only without decimals.	Yes
Originally Reported Total PA Taxable Wages	34	48	15	Total of "Originally Reported State Taxable Wages" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.	Yes
Correct Total PA Taxable Wages	49	63	15	Total of "Correct State Taxable Wages" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.	Yes
Originally Reported Total PA Tax Withheld	64	78	15	Total of "Originally Reported State Income Tax Withheld" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.	Yes
Correct Total PA Tax Withheld	79	93	15	Total of "Correct State Income Tax Withheld" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.	Yes

RCF Record Specifications

Column	Starting Position	Ending Position	Max Length	Data Format	Required
Record Identifier	1	3	3	Must be "RCF".	Yes