DRS: IP 2000(16), 2000 Connecticut Magnetic Media Filing Requirements for Federal Form W-2

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Informational Publication has been superseded by IP 2001(21)

IP 2000(16)

  Annual Wage Information on Magnetic Media 2000

Connecticut Magnetic Media
Filing Requirements
For Federal Form W-2


Important Information

  • The deadline for filing magnetic media information is February 28, 2001.
  • DRS does not participate in the Fed/State Combined Filing Program for electronic filing.
  • DRS does not accept magnetic media transmittals in an MMREF format.
  • Form CT-6559 requires employer identification and summary information.
  • Please follow the Connecticut specifications for record layouts.
  • DRS requires external media labels. Transmitters must create their own external label. (See Appendix A.)
  • Technical requirements for Tape/Cartridge and Diskette filings are described separately.
  • DRS does not accept 5 1/4" or 8" diskettes.
  • DRS does not accept 3490 cartridges.
  • DRS does not accept backup, compressed, zip, or Excel files.

Included in this booklet:

  • Questions & Answers
  • Forms for filing magnetic media W-2 annual wage reports

Questions & Answers
Connecticut Magnetic Media Filing of Federal Form W-2

1. Who is required to file on magnetic media with the Department of Revenue Services (DRS)?

A. An employer who is required by the Internal Revenue Service (IRS) to file copies of federal Forms W-2 on magnetic media must file these forms on magnetic media with DRS. However, an employer who files 24 or fewer Forms W-2 with DRS is excused from the magnetic media filing requirement for that particular type of informational return without obtaining a waiver.

2. Are there any technical changes in the magnetic media specifications for 2000?

A. No. There were no changes to the record layouts for 2000.

3. Are there any changes to the magnetic media forms for 2000?

A. Yes. Form CT-8508 and Form CT-8809 were revised to include references to Form 1098. Also, the format of some forms was modified.

4. Are DRS magnetic media filing specifications the same as the Social Security Administration specifications?

A. No. DRS does not require the filing of I and W records but does require the filing of S records. Some modifications have been made to the S, T, and F records formats in order to report state information.

5. What magnetic media are acceptable to DRS?

A. Tape: 1/2 inch tape [800, 1600 or 6250 bytes per inch (BPI)]

Cartridge: 3480 IBM compatible [38000 characters per inch (CPI)]

Diskette: 3 1/2 inch IBM/PC compatible [double density or high density]

DRS does not accept 5 1/4 or 8 inch diskettes, 3490 cartridges, or CD Rom.

6. What forms should accompany the magnetic media?

A. There must be one Form CT-6559, Transmitter Report for Form W-2 Magnetic Media Filing, per transmitter, and Form CT-6559A, Continuation Sheet for Form CT-6559, as needed. One Form CT-W3, 2000 Connecticut Annual Reconciliation of Withholding, must be submitted per employer.

7. How does an employer request an extension of time to file W-2 information on magnetic media?

A. DRS may extend the deadline for magnetic media filing. To request an extension, the employer must complete and submit Form CT-8809, Request For Extension of Time to File Informational Returns, to DRS on or before the last day of February. This form is included in this booklet. DRS will only notify employers whose extension request is denied.

8. How does an employer request a waiver from filing W-2 information on magnetic media?

A. DRS may waive the magnetic media filing requirements if hardship is shown by the employer. To request a waiver, an employer must complete and submit Form CT-8508, Request for Waiver from Filing Informational Returns on Magnetic Media, to DRS at least 45 days before the last day of February. This form is included in this booklet. The employer is not exempt from filing paper forms with DRS if a waiver from filing on magnetic media is granted. DRS will notify all employers applying for a waiver of the disposition of their request.

9. Will failure to file W-2 information on magnetic media result in the assessment of penalties?

A. Employers required to file magnetically will be treated as having failed to file even if they file paper forms in lieu of magnetic filing. A penalty of $5 will be imposed for each statement of payment to another person that an employer fails to file on magnetic media with DRS by the last day of February. The maximum penalty imposed is $2,000 for any calendar year.

10. How will extraneous records be treated?

A. Information records not required by the DRS will be ignored. For example, employers can include the I and W records with their Connecticut filing. DRS will ignore them when processing the data.

11. Does DRS participate in the Fed/State Combined Filing Program?

A. No. DRS does not participate in the Fed/State Combined Filing Program.

12. Does DRS accept 276-character records on tape, cartridge, and diskette?

A. Yes. An employer experiencing problems creating a file with an odd number of characters may submit a 276-character format. Be sure to record the correct record length on the external label.

13. May employers submit lists containing W-2 information?

A. No. Other than information filed on magnetic media, DRS does not allow alternative forms to be filed in lieu of Forms W-2.

14. What does a multi-state filer who participates in the Fed/State Combined Filing Program have to do to comply with Connecticut requirements?

A. The business must report Connecticut sourced income only and remove all income from sources outside of Connecticut.


TABLE OF CONTENTS

Questions and Answers

I. CONNECTICUT MAGNETIC MEDIA ANNUAL WAGE REPORTING REQUIREMENTS AND PROCEDURES

Magnetic Media Reporting Requirements Corrections
Filing Deadline Transmittal Forms
Extension of Filing Deadline and Waiver of Filing on Magnetic Media Use of Agent
Penalties for Late Filing Multiple Employer/Multiple Filings
Processing Information and Employer Retention Responsibilities Use of Paper Forms
Test Files

II. DATA RECORD DESCRIPTIONS

Transmitter Record Money Amounts
Basic Information Record Supplemental Record
Employer Record  Total Record 
Death Indicator Final Record

III. MAGNETIC TAPE/CARTRIDGE TECHNICAL REQUIREMENTS FOR W-2

Basic Requirements Record Length 
Tape Density Block Size
Internal Labels External Labels
Character Sets

IV. PROGRAMMER'S CHECKLIST

General Information CODE A - Transmitter Record
Tape/Cartridge Media CODE B - Basic Information Record
Diskette Media CODE E - Employer Record 
Payment (Calendar) Year CODE S - Supplemental (State) Record
Proper Order of Records for Files with More Than One Employer CODE T - Total Record 
Money Amounts CODE F - Final Record

V. EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC MEDIA W-2 INFORMATIONAL RETURNS

VI. MAGNETIC TAPE/CARTRIDGE/DISKETTE SPECIFICATIONS FOR W-2  (PDF FORMAT)

Magnetic Tape/Cartridge/Diskette Data Records - General Requirements CODE A - Transmitter Record
Address Fields CODE B - Basic Information Record
State Abbreviations CODE E - Employer Record
Foreign Addresses  CODE S - Supplemental (State) Record
Money Fields CODE T - Total Record 
Magnetic Tape/Cartridge/Diskette Specifications CODE F - Final Record

VII. DISKETTE TECHNICAL REQUIREMENTS FOR W-2

General Requirements External Labels 
Multiple Volume Diskette Files Requirements for MS-DOS 3 1/2" Diskettes

VIII. DISKETTE SPECIFICATIONS FOR W-2   (PDF FORMAT)

Diskette Data Records -General Requirements CODE 1A and 2A - Transmitter Records
Address Fields CODE 1B and 2B Basic Information Records
State Abbreviations CODE 1E and 2E - Employer Records
Foreign Addresses CODE 1S and 2S - Supplemental (State) Records
Money Fields CODE 1T and 2T- Total Records
Magnetic Diskette Specifications for Annual W-2 Reporting CODE 1F and 2F - Final Records

Appendix A: Instructions for Preparing an External Magnetic Media Label
Appendix B: Forms for Magnetic Media Annual Wage Reports
Appendix C: Checklist for Mailing W-2 Magnetic Media 
Appendix D: Chart to Relate Paper W-2 Entries to Magnetic Media Data Fields

Appendix E: Glossary

Form CT-6559  Transmitter Report for Form W-2 Magnetic Media Filing
Form CT-6559A
 Continuation Sheet for Form CT-6559
Form CT-8508
 Request for Waiver from Filing Informational Returns on Magnetic Media
Form CT-8809
 Request for Extension of Time to File Informational Returns
Form CT-W3 Connecticut Annual Reconciliation of Withholding


I.  CONNECTICUT MAGNETIC MEDIA ANNUAL WAGE REPORTING REQUIREMENTS AND PROCEDURES

This booklet contains specifications and instructions for reporting W-2 information to the State of Connecticut Department of Revenue Services (DRS) on magnetic media. DRS only accepts W-2 filings on 1/2" magnetic tape, 3480 cartridges and 3 1/2" diskettes.

There is one format for tape/cartridge reporting and a separate format for diskette reporting. Diskette filers may choose to report using the tape/cartridge format (275 character record format) or the diskette format (128 character record format). These formats must be used by employers filing annual W-2 information for Connecticut residents and employees working in Connecticut.

Magnetic Media Reporting Requirements

An employer who is required by the Internal Revenue Service (IRS) to file copies of federal Forms W-2 on magnetic media must file these forms on magnetic media with DRS. However, an employer who files 24 or fewer Forms W-2 with DRS is excused from filing on magnetic media for that particular type of informational return without obtaining a waiver. An employer may choose to file 24 or fewer W-2 forms on magnetic media.

For W-2 reporting, the IRS and DRS regard each Federal Employer Identification Number (FEIN) as a separate employer.

DRS prefers, but does not require, one filing for each FEIN. However, if your company has multiple locations or payroll systems that use the same FEIN, you may submit more than one filing with the same FEIN. Do not submit duplicates.

DRS has no application or authorization procedure and does not assign transmitter control codes for W-2 magnetic media filing.

DRS W-2 magnetic media formats have fields for reporting annual wage and tax data. (See Supplemental Record in Section II.)

Filing Deadlines

W-2 files are due the last day of February even if the deadline for federal purposes is the last day of March because the information is being transmitted electronically. If the last day of February falls on a Saturday, Sunday or legal holiday, the next business day is the due date.

Note: Taxpayers can use certain private delivery services, in addition to the U.S. Postal Service, for delivering returns, claims, statements or other documents, or payments, and meet the timely mailing as timely filing/payment rules. DRS has accepted the list of private delivery services that is currently published by the Internal Revenue Services. The current list of designated private delivery services includes: Airborne Express (Airborne), DHL Worldwide Express (DHL), Federal Express (FedEX), and United Parcel Service (UPS). This list is subject to change. For more information, see Special Notice 99(14), Designated Private Delivery Services.

Extension of Filing Deadline and Waiver of Filing on Magnetic Media

DRS may waive the magnetic media reporting requirement for an employer if hardship is shown by the employer. To request a waiver, the employer must complete and submit Form CT-8508, Request for Waiver from Filing Informational Returns on Magnetic Media, to DRS. This form is included in this booklet.

DRS may grant an employer an extension of time to file W-2 information on magnetic media upon request by the employer. To request an extension, the employer must complete and submit Form CT-8809, Request for Extension of Time to File Informational Returns, to DRS on or before the due date of the W-2 magnetic media filing. This form is included in this booklet.

Penalties for Late Filing

The penalty for late filing of Form CT-W3 is $50. Additionally, a penalty of $5 per statement (up to a total of $2,000 per calendar year) is imposed on employers who fail to provide copies of federal Form W-2 to DRS. Any employer required to file federal Forms W-2 on magnetic media with DRS will be subject to penalties if the employer files using paper forms without obtaining a waiver.

Processing Information and Employer Retention Responsibilities

If DRS is unable to process a file, the file will be returned to the transmitter along with an explanation of the problems that were encountered.

DRS will not provide notification when reports are processed; DRS will not return completed magnetic media reports.

DRS requires employers to retain a copy of their W-2 data, or to be able to reconstruct the data, for at least four (4) years after the due date of the report. DRS recommends that transmitters retain a backup copy of their magnetic media file for four years.

Test Files

DRS does not accept or process test files.

Corrections

DRS does not accept magnetic filing of federal Form W-2c. If there is an error in your magnetic media or W-2 information, correct the file and replace the entire file. Complete Form CT-6559, Transmitter Report, and check the box indicating that it is a replacement file. This form is included in this booklet.

Transmittal Forms

Form CT-6559 and Form CT-6559A, if applicable, for each transmitter and Form CT-W3 for each employer must accompany a magnetic media file. Use the forms provided in this booklet or the Form CT-W3 included in the Employer Withholding Remittance Coupon Book. These forms may be photocopied or computer-generated, provided the declaration is included on Form CT-6559. Complete the forms and submit them with a magnetic media file according to the instructions on Form CT-6559. Boxes 4 and 5 on Form CT-6559 must agree with the information in the Code A and B records.

Use Form CT-6559 to identify the transmitter of a magnetic media file and to identify the employer(s) included on the magnetic media files. Be sure to provide the transmitter’s FEIN and the name and telephone number of a contact person. This form must accompany every magnetic media file that is sent to DRS.

Use of Agent

Employers who use a service to transmit the magnetic media filing are responsible for the accuracy and timeliness of their own W-2 Informational Returns. If a transmitter fails to meet the magnetic media filing requirements, the employer is liable for any penalties imposed by DRS.

Multiple Employer/Multiple Filings

DRS urges transmitters of W-2 information to minimize the number of diskettes and the number of files they submit when reporting data for multiple employers or for multiple work sites of a single employer.

See Section V for examples of how information from multiple employers or multiple work sites can be placed on a single diskette or in one file.

Use of Paper Forms

Employers whose wage and tax data is submitted on magnetic media must not send the same data to DRS on paper W-2 "Copy 1" forms.

A penalty may apply if you file paper federal Forms W-2 when your wage and tax data should be filed on magnetic media.


II.  DATA RECORD DESCRIPTIONS

The following is a description of the data records that are used to create a magnetic media W-2 file. Use the information provided below as well as the list of technical requirements and specifications in the other sections of this publication to prepare W-2 filings on magnetic media. See Section V for examples of proper record sequence. See Appendix D for a chart which compares the data on the magnetic media records to the data on the paper Form W-2.

Transmitter Record

CODE A (TAPE/CARTRIDGE/DISKETTE)
CODES 1A and 2A (DISKETTE ONLY)
The CODE A record (or the equivalent set of CODE 1A and 2A records in diskette format only) identifies the organization submitting the file.
The CODE A record must be the first data record on each file.

Basic Information Record

CODE B (TAPE/CARTRIDGE/DISKETTE)
CODES 1B and 2B (DISKETTE ONLY)
The CODE B record (or the equivalent set of CODE 1B and 2B records in diskette format only) identifies the type of equipment used to generate the file.
The CODE B record must be the second data record on each file.
The CODE B record must contain the address where the file can be returned if DRS is unable to process it. DRS also uses the address information in this record to send annual filing instructions.

Employer Record

CODE E (TAPE/CARTRIDGE/DISKETTE)
CODES 1E and 2E (DISKETTE ONLY)

The CODE E record (or the equivalent set of CODE 1E and 2E records in diskette format only) identifies an employer whose employee wage and tax information is being reported. Generate a new CODE E record each time it is necessary to change the information in any field on this record.

Do not create a CODE E record for an employer that does not have at least one employee (CODE S record) with Connecticut monies to report.

If a submission containing multiple employer filings (more than one Code E record on a submission) is returned for correction, make the necessary correction(s) and return the entire submission to DRS.

Punctuation may be used when appropriate. Do not include any titles in the name. Titles make it difficult for DRS to determine an individual’s name and may prevent DRS from properly crediting earnings data. A hyphen is entered as a character.

If it is impossible to remove a title, then you must report the surname first (see the examples that follow).

Only UPPERCASE LETTERS are acceptable on a magnetic media file.

Do not use the tilde (~) over the n in Spanish names. Please substitute ñ’s with plain n. DRS computers consider the tilde to be a special character and convert it to an ampersand, thereby preventing the posting of Social Security wages to the worker’s record.

Examples of acceptable name formats follow, with the corresponding Name Code to be shown in the CODE E record. A hyphen is entered as a character.

FORMAT

NAME CODE

F = FIRST NAME FIRST
HOWARD D. JONES F
H D JONES F
MARY O’CONNELL F
MARY MACCONNELL F
IRMA HERNANDEZ-BLANCO F
JORGE LUIS COLON-ROMERO F
J L COLON-ROMERO F
LEE CHAN CHU-SUNG F
MARIA RIVERA-DE-CRUZ F
V B GREAY-HARDING F
HOWARD D JONES DECD F

Death Indicator

To indicate a deceased employee, enter in the Employee Name field the employee’s name followed by at least one blank and any one of the following: DECEASED, DECEDENT, DEC’D, or DECD.

Money Amounts

All money fields are strictly numeric. They must include both dollars and cents with the decimal point assumed. Do not round to the nearest dollar (Example: $5,500.99 = 0550099). Do not use any punctuation in any money field.

Negative money amounts are not allowed.

Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.

Supplemental Record

The field within this record must contain Connecticut sourced income only.

CODE S (TAPE/CARTRIDGE/DISKETTE)
CODES 1S and 2S (DISKETTE ONLY)
The CODE S record (or the equivalent set of CODE 1S and 2S records in diskette format only) must be used to report Connecticut W-2 information.

FORMAT NAME CODE
S = SURNAME FIRST
JONES H.D. JR S
JONES HOWARD D MD S
OCONNELL MARY S
MCCONNELL MARY S
JONES, J S
JONES, H.D. PHD. S
HERNANDEZ-BLANCO, I S
COLON-ROMERO, J L S
HSU, RALPH KEIN-CHUNG S
DAVIS-DE-PAULO, CHERYL J. S
DELA CRUZ, MARY S
SMITH MARY DECEASED S

Total Record

CODE T (TAPE/CARTRIDGE/DISKETTE)
CODES 1T and 2T (DISKETTE ONLY)
The CODE T record (or the equivalent set of CODE 1T and 2T records in diskette format only) contains the totals for all CODE S records reported since the last CODE E record.
A CODE T record must be generated for each CODE E record.
Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.

Final Record

CODE F (TAPE/CARTRIDGE/DISKETTE)
CODE 1F (DISKETTE ONLY)
The CODE F record (CODE 1F record in diskette format only) indicates the end of the file and must be the last record on each file. The CODE F record must appear only once on each file. DRS does not process any data recorded after the CODE F record.
Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.


III.  MAGNETIC TAPE/CARTRIDGE TECHNICAL REQUIREMENTS FOR W-2

Basic Requirements

DRS requires data to be written on 1/2-inch magnetic tape, in the unpacked mode. DRS accepts only tape reels and 3480 cartridges. DRS can accept only 18 track cartridges, not 36 track cartridges. DRS does not accept 3490 cartridges at this time.

If a tape was previously used, it must be degaussed, erased, and reformatted before using it for a W-2 submittal.

DRS does not accept multiple tape or multiple cartridge files. DRS requires each tape or cartridge to be a separate file; for example, it must start with a Code A record and end with a Code F record. (See Section V.)

DRS requires each file to contain data for one calendar year only. A tape or cartridge containing data for multiple calendar years will be rejected.

Tape Density

The acceptable recording densities for a tape reel are: 800, 1600, or 6250 bytes per inch (BPI). DRS prefers tape reels recorded at 6250 BPI. The default density for 3480 cartridges is 38000 characters per inch (CPI).

DRS will not accept backup files, compressed, zip, or Excel files.

Internal Labels

DRS will accept a labeled magnetic tape/cartridge file in accordance with the following guidelines. Labels must not contain security encoded bytes. If your system cannot produce the following labels; send a no-label tape/cartridge file, for example, a tape/cartridge file with data records only.

  1. DRS accepts tapes/cartridges with IBM OS/VS STANDARD header and trailer labels OR tapes/cartridges with no internal labels.

  1. If producing a standard label tape, the internal file name is CTTAX followed by two digit calendar year (for example, CTTAX00).
  1. Transmitters that cannot produce IBM OS/VS STANDARD internal labels or no-label tapes/cartridges may use other labels, as described below.

  1. Each segment (record) of a set of labels (for example, VOL1 + HDR1 + HDR2 = a set of header labels) must contain 80 characters.

  2. Header and trailer labels must be written in the same density as the data records.

  3. Header labels must precede data and be separated from the data by one (1) tapemark.

  4. Trailer labels must follow the data and must be separated from the data by one (1) tapemark.

  5. Two (2) tapemarks must follow the trailer labels.

A tapemark is a one-character physical record. As used on magnetic tape/cartridge, it separates data from internal labels and one data file from another data file. It also indicates end-of-reel.

The hexadecimal value for a tapemark is 13. The decimal value for a tapemark is 19. The octal value for a tapemark is 23.

Never begin a magnetic tape/cartridge with a tapemark; doing so signals end-of-reel to DRS’s system and causes processing to terminate.

Separate data from internal labels with ONE (1) tapemark.

Indicate end-of-reel with TWO (2) tapemarks, as follows:

  1. If using trailer labels, write end-of-reel tapemarks directly after the trailer labels.

  2. If using no-label tape, write end-of-reel tapemarks directly after the last block of data.

Character Sets

DRS will accept American Standard Code for Information Interchange (ASCII) and Extended Binary Coded Decimal Interchange Code (EBCDIC). DRS prefers magnetic tape/cartridge recorded in EBCDIC.

Only UPPERCASE LETTERS are acceptable on a magnetic tape/cartridge file.

Record Length

Each record must be a uniform length of 275 (or 276) characters. DRS prefers a 275-character record. If your system cannot produce an odd number record length, DRS will accept a 276-character record.

In a tape/cartridge file with a record length of 276, the 276th character must contain a blank which is coded in the same character set as the first 275 characters. For example, if the first 275 characters are coded in or translated to EBCDIC, character 276 must also be coded in or translated to EBCDIC. Logical records must not be prefixed by record descriptor words or block descriptor words.

Block Size

The block size must be a multiple of the record length (for example, block size of 23925 contains 87 records of 275 characters per block, or 275 x 87 = 23925).

External Labels

Affix an external label to each tape/cartridge. See label instructions in Appendix A.


IV. PROGRAMMER’S CHECKLIST

General Information:

  • You must follow the Connecticut specifications for record layouts.
  • DRS does not accept magnetic filing of federal Form W-2c. If there is an error in your magnetic media or W-2 information, correct the file and replace the entire file.
  • Do not compress data. DRS will not accept backup files, zip files, or compressed data.

Tape/Cartridge Media:

  • The file must not be password protected or contain any security bytes in header labels.
  • Create a tape/cartridge file using block size, internal label, and character set requirements specified in Section III.

Diskette Media:

  • All diskettes should be virus-scanned before submission to DRS.
  • ASCII or EBCDIC character set on 3 1/2" diskette.
  • Do not compress data. DRS will not accept backup files, compressed, zip, or Excel files.
  • If more than one diskette is needed for one file, number the diskettes in the order in which they must be run ("Vol 1 of __, " "Vol 2 of __, " and so on) on the external labels. Make sure that the first record on each succeeding diskette logically follows the last record of the prior diskette.
  • Include only one file name per diskette (for example, CTTAX00)

Payment (Calendar) Year:

  • Remember to change the calendar year in the Code A, B, and E records each year the program is run.  (The calendar year = the year on the employees’ W-2 copies.)
  • Include only one calendar year per tape, cartridge, or diskette file.

Proper Order of Records for Files with More Than One Employer:

  • If a file contains information for more than one employer, there must be no Code A, B, or F record(s) or tape marks between employers.
  • Make sure that there are employee Code S records following each Code E record. Delete any Code E record (and do not write a Code T record) for an employer that has no employees to report for the calendar year.

Money Amounts:

  • Negative money amounts must not be included in money fields under any circumstances.
  • Money fields which are not applicable to your company should be zero filled.
  • Report money amounts in dollars and cents without a decimal or dollar sign.
  • Money amounts must be in the exact field positions prescribed in the instructions, right justified and zero filled.

Code A - Transmitter Record:

  • The Code A record appears only once and must be the first data record of a magnetic media file.  There must be no Code A record elsewhere on a file. See examples in Section V.
  • The Federal Employer Identification Number (FEIN) field contains nine (9) numeric characters (no hyphens or alphabetic characters). This should be the FEIN of the entity that transmits (completes Form CT-6559 transmittal documents and mails) the file to DRS. The transmitter may be, but need not be, one of the employers in the file.
  • Address data must be current and in the exact locations specified.
  • Transmitter information on transmittal documents accompanying the file must agree with information in the Code A "Transmitter" Record. The preparer of the tape, cartridge or diskette should print out a report which shows the information in the Code A record. Whoever mails the report should use the printout when completing transmittal documents.

Code B - Basic Information Record:

  • The Code B record appears only once and must be the second data record of a magnetic media file.  There must be no Code B record elsewhere on a file.
  • Address data must be current and in the exact locations specified. This data is used by DRS to send the next year's specifications to transmitters.
  • The FEIN in the Code B record must be the same as the FEIN in the Code A record.

Code E - Employer Record:

  • Federal Employer Identification Number (FEIN): The FEIN field contains nine (9) numeric characters (no hyphens or alphabetic characters) identifying the employer. (Code E record FEIN(s) may be the same as, or may be different than, the transmitter’s FEIN in the Code A and B records because the transmitter and the employer(s) may be different companies.)
  • Name Code: The name code contains important information about the employees’ names in Code S records that follow the Code E record. (See Code S "Name Format" instructions, Page 8, and the Code S name format checklist item below.) An alpha "F" or "S" must be shown in the name code.

Code S - Supplemental (State) Record:

  • Social Security Number (SSN): The SSN field contains nine (9) numeric characters, no hyphens. The first digit of an SSN must not be an "8" or a "9". If an SSN is all zeros you must enter an "I" in the first position and fill the rest of the field with blanks.
  • Name Format: Employee names must be consistent, that is, the name parts must be arranged in the same order in all of the Code S records that follow a particular Code E record. All names must be arranged to agree with the name code in the immediately preceding Code E record. Names must be shown with first name first if the name code is "F" or the surname first if the name code is "S". Each segment of an employee name (first name or initial, middle name or initial, and surname) must be separated by a space. See Page 8 for examples of valid ways to eliminate blank spaces in compound surnames (surnames that have more than one part).

Code T - Total Record:

  • Every Code E record must have a corresponding Code T record after all employees have been listed for the employer identified in the Code E record.
  • The Code T record must be the sum of the data reported in the Code S records occurring since the last Code E record. The Code T record must not contain amounts reported in previous Code T records.

Code F - Final Record

  • The Code F record must be the last data record of a magnetic media file. A Code F record must not appear between employers in files containing more than one Code E record.

V.  EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC MEDIA W-2 INFORMATIONAL RETURNS

EXAMPLE 1:

TAPE/CARTRIDGE/
DISKETTE

Employer filing
own W-2s for 38 employees:

A EMPLOYER 1
B. EMPLOYER 1
E EMPLOYER 1
S
} 38 Code S records
S
T
F

EXAMPLE 2:

TAPE/CARTRIDGE/
DISKETTE

Transmitter with
3 employers:

A TRANSMITTER 1
B TRANSMITTER 1
E EMPLOYER A
S
} 25 Code S records
S
T
E EMPLOYER B
S
} 41 Code S records
S
T
E EMPLOYER C
S
} 52 Code S records
S
T
F

EXAMPLE 3:

DISKETTE ONLY

Employer filing own
W-2s for 38 employees:

1A EMPLOYER 1
2A
1B EMPLOYER 1
2B
1E EMPLOYER 1
2E
1S
2S
} 38 sets of Code 1S and 2S records
1S
2S
1T
2T
1F

EXAMPLE 4:

DISKETTE ONLY

Transmitter with
3 employers:

1A TRANSMITTER 1
2A
1B TRANSMITTER 1
2B
1E EMPLOYER A
2E
1S
2S
} 25 sets of Code 1S and 2S records
1S
2S
1T
2T
1E EMPLOYER B
2E
1S
2S
} 41 sets of Code 1S and 2S records
1S
2S
1T
2T
1E EMPLOYER C
2E
1S
2S
} 52 sets of Code 1S and 2S records
1T
2T
1F


Magnetic Tape/Cartridge/Diskette Data Records - General Requirements

All data records must be a fixed length of 275 bytes. Deviations from the prescribed record formats will prevent proper processing of your file by DRS. A properly composed W-2 tape/cartridge file is comprised of the following records:

CODE A Transmitter Record
CODE B Basic Information Record
CODE E Employer Record
CODE S Supplemental (State) Record
CODE T Total Record
CODE F Final Record

The first position of each record must be one of the alphabetic codes above.

See Section V for examples of proper record order. Any data preceding the A identifier or which follows position 275 in the Code F record may prevent DRS from processing your report.

Address Fields

Address data (in fields named "Street Address," "City," "State," "ZIP Code," and "ZIP Code Extension") must comply with U.S. Postal Service addressing rules.

State Abbreviations

Use only a state’s two letter abbreviation. Do not use numerics or other abbreviations.

Foreign Addresses

Outside the United States, its territories and possessions, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, or military post offices:

  • Use the City field for city, foreign "state," and full country name.
  • Leave the State field blank.
  • Use the ZIP Code field (plus ZIP Code Extension field if needed for overflow) for the    Foreign Postal Code, if applicable.

Money Fields

The rules below apply to Employee Supplemental Records, Total, and Final Record money fields.

Amounts must be:

  • The annual figure for the payment year shown in the Code A, B, and E records
  • All numerics (no dollar sign)
  • Dollars and cents (but without a decimal point)
  • A positive, unsigned figure (a negative amount is an impossible result in any field)
  • Right justified
  • Zero filled (for example, lead zeros, or all zeros if the amount equals zero)


VII.  DISKETTE TECHNICAL REQUIREMENTS FOR W-2

General Requirements

DRS accepts W-2 information recorded only on 3 1/2" MS-DOS compatible diskettes. Data must be recorded in ASCII or EBCDIC character set for MS-DOS 3 1/2" diskettes. See Section V for examples of proper record order.

DRS does not accept 5 1/4" or 8" diskettes.

All diskettes should be virus scanned before submission to DRS. If DRS detects a virus, the diskette(s) will be returned unprocessed.

DRS will not accept backup, compressed, zip, or Excel files.

If a diskette was used previously for other data, reformat it before using it for a W-2 submittal. Do not make it a bootable disk.

Data must be in UPPERCASE LETTERS.

Each file must contain W-2 information for a single calendar year only. Include only one file name per diskette. (Connecticut prefers the name to be CTTAX00.) A file containing data for multiple calendar years will be rejected.

Multiple Volume Diskette Files

A multiple volume diskette file is a file for which the number of data records exceeds the capacity of a single diskette, so the data must be continued onto one or more subsequent diskettes (for example, volumes).

Only volume 1 of a multiple volume diskette file should begin with a CODE 1A record. Each volume after volume 1 should begin with the record which properly follows the last record on the preceding volume. For example, if volume 1 ends with a Code 1S record, volume 2 begins with the related CODE 2S record. Only the last volume should end with the Code 1F record. No other volume should contain a Code 1F record.

External Labels

The external diskette labels for a multiple volume file must indicate the proper sequence for processing. For example, volume 1 of a 2 volume file would be labeled "VOL 1 of 2;" volume 2 would be labeled "VOL 2 of 2." DRS will reject and return multiple volume files not indicating the proper volume sequence on the external labels.

Affix an external label to each diskette. See Appendix A, Instructions for Preparing an External Magnetic Media Label.

Requirements for MS-DOS 3 1/2" Diskettes

  1. Operating System: DRS requires all 3 1/2" diskettes to be created using an MS-DOS "double density" or "high density" operating system format.

DRS will reject and return any diskettes that are not MS-DOS compatible. If you do not have an
MS-DOS operating system, you may still be able to create a MS-DOS compatible diskette file.

Some operating systems, for example, UNIX, XENIX, and APPLE, may have a DOS shell that can be used to create this file. For UNIX/XENIX based systems use DOSCP command to create an MS/DOS compatible file. Check your operating system manual.

  1. A diskette must not contain more than one file. If more than one file of W-2 information is being submitted, each file must be placed on a separate diskette.

Transmitters of W-2 information for multiple employers can avoid creating a separate file and a separate diskette for each employer. Review Section V, examples 2 and 4, to see how multiple employers can be combined into one file.

  1. Data can be recorded on MS-DOS 3 1/2" diskettes using the ASCII or EBCDIC character set.

  2. If the Tape/Cartridge/Diskette Specifications option was chosen, each record in the file must be 275 characters in length. Data must be entered in each record in the exact positions shown in Section VI "Tape/Cartridge/Diskette Specifications for Annual W-2 Reporting." If the Diskette Specifications option was chosen, each record in the file must be 128 characters in length. Data must be entered in each record in the exact positions shown in Section VIII, "Diskette Specifications for W-2."

DRS does not recommend using record delimiters. If record delimiters must be used, they must follow the last character of each record except the Code 1F. (See 6, at right.)

  1. Files sent on MS-DOS 3 1/2" double-sided diskettes must be formatted to the following densities:

3 1/2" high density 1.44 megabytes; or 3 1/2" double density 720 kilobytes. Do not compress data.

  1. Using Record Delimiters: DRS prefers files without record delimiters. If record delimiters must be used the additional requirements listed below apply if W-2 information is reported using a sequential file with record delimiters.

  1. Each record in the file must be followed by a record delimiter except the Code lF record. (See 6c, below.)

  2. The record delimiter must consist of two characters and those two characters must be carriage return and line feed (CR/LF).

  3. There must be no CR/LF after the Code 1F record. Also, for multi-volume diskette files, there must be no CR/LF after the last record on each diskette.

  4. Do not place a record delimiter before the first record of the file.

  5. Do not place more than one record delimiter, for example, more than one carriage-return/line feed combination, following a record.

  6. Do not place record delimiters after a field within a record.

  1. "File Name" for diskette labels is CTTAX followed by two-digit calendar year (for example, CTTAX00). "DAT" suffix may be used (for example, CTTAX00.DAT).

DRS will reject and return files formatted at a density other than specified above.


VIII.  DISKETTE SPECIFICATIONS FOR W-2

Diskette Data Records - General Requirements

All data records must be a fixed length of 128 bytes. Deviations from the prescribed record formats will prevent proper processing of your file by DRS. A properly composed W-2 diskette file is comprised of the following records:

CODES 1A and 2A Transmitter Records
CODES 1B and 2B Basic Information Records
CODES 1E and 2E Employer Records
CODES 1S and 2S Supplemental Records
CODES 1T and 2T Total Records
CODE 1F Final Record

The first two positions of each record must be one of the alpha/numeric codes above.

See Section V for examples of proper record order. Any data preceding the 1A identifier or which follows position 128 in the 1F record may prevent DRS from processing your file.

Address Fields

Address data (in fields named "Street Address," "City," "State," "ZIP Code," and "ZIP Code Extension") must comply with U.S. Postal Service addressing rules.

State Abbreviations

Use only a state’s two letter abbreviation. Do not use numerics or other abbreviations.

Foreign Addresses

Outside the United States, its territories, and possessions, the Commonwealth of Puerto Rico, the Commonwealth of the Northern Mariana Islands, or military post offices:

  • Use the City field for city, foreign "state," and full country name.
  • Leave the State field blank.
  • Use the ZIP Code field (plus ZIP Code Extension field if needed for overflow) for the Foreign Postal Code, if applicable.

Money Fields

The rules below apply to Employee Supplemental Records, Total, and Final Record money fields.

Amounts must be:

  • The annual figure for the payment year shown in the Code 1A, 1B, and 1E records
  • All numerics (no dollar sign)
  • Dollars and cents (but without a decimal point)
  • A positive, unsigned figure (a negative amount is an impossible result in any field)
  • Right justified
  • Zero filled (for example, lead zeroes, or all zeroes if the amount equals zero)


Prepare a label similar to the one shown below to identify each magnetic tape, cartridge or diskette that is being submitted to DRS. Include the following information on the external label.

  1. TYPE OF FILING - Indicate the type of filing as original or replacement.

  2. CALENDAR YEAR - Include the calendar year for which the file is prepared. Only one year may be reported per file.

  3. TRANSMITTER NAME - Enter the name of the organization transmitting this file. The entry should be the same organization recorded on the Transmitter record ("A" record) of the file.

  4. FEIN - Enter the nine-digit Federal Employer Identification Number (FEIN) of the organization transmitting the file. The FEIN on the label should be the same as the FEIN recorded on the Transmitter record ("A" record) of the file.

  5. NO. OF EMPLOYERS - Enter the number of employers ("E" records) that are on the file.

  6. NO. OF EMPLOYEES - Enter the number of employees ("S" records) that are on the file.

  7. RECORD LENGTH - Check off the record length that was used to create the records on the file. If the tape/cartridge format was used, check off the 275 box; if the diskette format only was used, check off the 128 box.

  8. VOL _OF_ - For a multiple volume file, enter the sequence of each and the total number of diskettes for the file. For example, volume 1 of a 2 volume file would be labeled "VOL 1 of 2;" volume 2 would be labeled "VOL 2 of 2."

W-2 Wage & Tax Statements

1.  Type of Filing

p  Original      p  Replacement

2.  Calendar Year
3.  Transmitter Name:

 

4.  FEIN

 

5.  No. of Employers

 

6. No. of Employees

 

7. Record Length

p 275         p 128

8.

VOL _____  of ______

MEDIA LABEL
 
 


Transmittal Forms

Create copies of the forms shown on the following pages for transmitting magnetic media files of W-2 information to DRS. The transmittal forms should be used as described below and on the face of Form CT-6559, Transmitter Report. DRS encourages the use of computer generated substitutes for Forms CT-6559 and CT-6559A. Include all information required on these transmitter forms including the declaration, the transmitter, and the employer information.

Form CT-6559, Transmitter Report and Summary of Magnetic Media

Use Form CT-6559 to identify the transmitter of a magnetic media file and to identify the employer(s) included on the magnetic media files. The information on Form CT- 6559 must agree with information on your tape, cartridge or diskette. This form must accompany every magnetic media file sent to DRS. The transmitter of the file must sign the declaration.

Packaging Magnetic Tapes, Cartridges, and Diskettes for Mailing

Send the magnetic tape, cartridge or diskette file, with an external label on each volume (multiple volumes allowed for diskettes only), a Form CT-6559 (also Form CT-6559A, if applicable), and a Form CT-W3 for each employer on the file, in a single box with proper packing to prevent damage. It is not necessary to use an oversized box for a tape, cartridge or diskette. Specially-sized boxes for magnetic tapes, cartridges, and special mailers for diskettes are available commercially. Be sure to insert each diskette into its own protective sleeve before packaging. Do not use paper clips, rubber bands or staples on diskettes. Use disposable tape, cartridge or diskette containers. DRS is unable to return special containers.

Do Not Mail Multiple Files Together!


The following forms are attached to this publication for your convenience:

Form CT- 6559 Transmitter Report for W-2 Magnetic Media Filing
Form CT-6559A Continuation Sheet for Form CT-6559
Form CT-8508 Request for Waiver from Filing Informational Returns on Magnetic Media
Form CT-8809 Request for Extension of Time to File Informational Returns
Form CT-W3 Connecticut Annual Reconciliation of Withholding


  • Label the magnetic media. Make sure the external label shows "W-2" plus the tax year and transmitter name and FEIN. (The "INV#" is optional.)
  • Make a backup of the magnetic media for your files in case the package sent to DRS is lost or damaged.
  • Copy the blank newly revised Form CT-6559 in Appendix E and fill in a copy for each magnetic media file or use a computer generated form with the same information. Form CT-6559 and Form CT-6559A include transmitter and employer information. Instructions are on the form. Be sure to sign and date the declaration. Keep copies of Form CT-6559 for your records.

Use packaging that will protect the media.

  • Tape/cartridge: Use boxes or padded bags.

  • Diskette: Use stiff mailers to prevent bending or cracking. Use one mailer per diskette.

  • Ship each file separately if you submit multiple files.
  • Place the following three items inside each package:
  • The labeled magnetic tape, cartridge or diskette(s);

  • A completed Form CT-6559 and Form CT-6559A (if applicable) or a computer generated facsimile; and

  • A completed Form CT-W3 for each employer reported on the magnetic media file.

IMPORTANT:  Do not enclose paper W-2 forms or other notes.

Send the tapes, cartridges or diskettes to the address below.

State of Connecticut
Department of Revenue Services
PO Box 5081
Hartford CT 06102-5081

 

(If a PO Box cannot be used send to:)

State of Connecticut
Department of Revenue Services
Attn: Processing II, 15th Floor
25 Sigourney Street
Hartford CT 06106-5032

 


W-2 WAGE AND TAX STATEMENT - COPY 1

TAPE, CARTRIDGE, DISKETTE FORMAT DISKETTE FORMAT ONLY
PAPER W-2 BOX 17

State wages, tips, etc. box 1

Use Code S record, location 191-199. Use Code 2S record,  location 60-68.

 

PAPER W-2 BOX 18

State income tax

Use Code S record, location 200-207. Use Code 2S record,  location 69-76.


APPENDIX E:  Glossary

ASCII (American Standard Code for Information Interchange) - One of the acceptable character sets used for electronic processing of data.

BACKUP - Store computer data in a file or files that may result in compression and usually in a proprietary format other than EBCDIC or ASCII.

BLOCK - A number of logical records grouped and written together as a single unit on a magnetic tape or cartridge.

BPI - BYTES PER INCH. The number of bytes recorded per inch on magnetic tape.

BYTE - A computer unit of measure; one byte contains eight bits and can store one character.

CHARACTER - A letter, number or punctuation symbol.

CHARACTER SET - A group of unique electronic definitions for all letters, numbers, and punctuation symbols; example: EBCDIC, ASCII.

COMPRESS - Reformat computer data in a storage or size-saving technique that results in a file having character sets other than EBCDIC or ASCII.

CPI - CHARACTERS PER INCH. The number of characters recorded per inch on cartridge.

DRS - State of Connecticut Department of Revenue Services.

EBCDIC (Extended Binary Coded Decimal Interchange Code) - One of the acceptable character sets used for electronic processing of data.

FEIN (Federal Employer Identification Number) - A nine digit number assigned by the IRS to an organization for federal tax reporting purposes.

FILE (Multiple tape/cartridge/Multiple Volume) - DRS cannot accept multiple tape or cartridge files. If the amount of information to be filed exceeds the capacity of a single tape or cartridge, a separate file must be submitted. However, DRS can accept a multiple volume diskette file. Each diskette in a multiple volume file must have an external label. Carefully number the diskettes in the order in which they were created (for example, "Volume__of __" on the diskette).

INTERNAL LABELS - Sets of records that precede (for example, header labels) and follow (for example, trailer labels) data records on a magnetic tape or cartridge file. See Section III.

LOGICAL RECORD - For the purpose of this booklet, any of the required or optional records defined in Sections VI and VIII (magnetic tape/cartridge/diskette and diskette specifications).

TAPEMARK - A single-character control record used for separating internal labels and files on magnetic tape or cartridge. See Section III.

TRAILER LABELS - Sets of records that follow data records on a magnetic tape/cartridge file. See Section III.

TRANSMITTER - Any person or organization submitting a magnetic media file to DRS.


EFFECT ON OTHER DOCUMENTS: This Informational Publication supersedes IP 99(26), 1999 Connecticut Magnetic Media Filing Requirements for Federal Form W-2.


EFFECT OF THIS DOCUMENT: An Informational Publication is a document that addresses frequently asked questions about a current Department position, policy or practice, usually in a less technical question and answer format.


Visit the DRS Web site at: http://www.ct.gov/drs

General E-mail: drs@po.state.ct.us

Forms and Publications by E-mail: ctforms@po.state.ct.us

Conn-Tax: If you have a touch-tone phone, you can obtain important tax information 24 hours
a day from Conn-Tax, DRS’s telephone information line.

Call 800-382-9463 (toll-free within Connecticut) or 860-297-5962 (from anywhere).

For prerecorded tax information, select a topic from the menu options provided.

For forms or publications, press 2.

To speak to a Taxpayer Services representative, during business hours, Monday through Friday, and press "0."

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day, seven days a week by calling 860-297-4911.

Write to:

DRS Taxpayer Services Division
25 Sigourney Street
Hartford CT 06106-5032

DRS Offices: Visit our main office in Hartford or visit our field offices in Bridgeport, Hamden, Norwich or Waterbury weekdays, during business hours. Call Conn-Tax for directions.