DRS: IP 2003(18), Connecticut Magnetic Media Filing Requirements For Federal Form W-2

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

25 Sigourney Street
Hartford CT 06106-5032
 
 
 
 
 
 

 
 
 
This Informational Publication has been
modified and superseded by IP 2004(21)
 
 
IP 2003(18)
 

Annual Wage Information on Magnetic Media

2003 Connecticut Magnetic Media Filing Requirements For Federal Form W-2

Important Information

  • DRS does not accept 1/2 inch magnetic tape.
  • DRS only accepts magnetic media transmittals in MMREF-1 format.
  • TIB-4 formats are no longer accepted.
  • DRS does not accept MMREF-2 corrections or paper corrections for magnetically filed media.  You must correct the file in question and replace the entire file.
  • The deadline for filing magnetic media information is February 29, 2004, even if the deadline for federal purposes is the last day of March.
  • Form CT-6559 requires employer identification and summary information.
  • Please follow the Connecticut specifications for record layouts.  All transmittals must have RS records to be valid.
  • DRS requires external media labels. Submitters must create their own external label. (See Appendix A.)
  • DRS does not accept 5 1/4" or 8" diskettes.
  • DRS does not accept multiple files on a diskette.
  • 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
Issued:  10/03
 

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

1. Does the Department of Revenue Services (DRS) accept filing on 1/2 inch magnetic tape?

A. No. DRS no longer accepts filing on 1/2 inch magnetic tape.

2. Who is required to file on magnetic media with DRS?

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

3. Have any technical changes been made to the magnetic media specifications for 2003?

A. No.

4. Have any changes been made to the magnetic media forms for 2003?

A. Yes. Form CT-6559, Submitter Report for Form W-2 Magnetic Media Filing, was revised for 2003. This form is included in this booklet.

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

A. No. DRS does not require the filing of RW, RO, and RU records, but does require the filing of RS records. Some modifications have been made to the RS, RT, and RF record formats in order to report state information.

6. How does an employer report changes on a previously filed magnetic media submission?

A. DRS does not accept either magnetic media filing of federal Form W-2c or paper corrections of previously filed W-2 information on magnetic media. You must correct the files and replace the entire file. You must also complete Form CT-6559, and check the box indicating it is a replacement file.

7. What magnetic media are acceptable to DRS?

A. Cartridge: 3480 IBM compatible [38,000 characters per inch (CPI)],

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

DRS does not accept: 1/2" tape, 5 1/4" or 8" diskettes, 3490 or 3590 cartridges, or CD Rom.

8. What forms should accompany the magnetic media?

A. You must send one Form CT-6559, Submitter Report for Form W-2 Magnetic Media Filing, per submitter; Form CT-6559A, Continuation Sheet for Form CT-6559, as needed; and one Form CT-W3, 2003 Connecticut Annual Reconciliation of Withholding, per employer.

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

A. 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.

10. 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 only notify you if your waiver is denied.

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

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

12. How are extraneous records treated?

A. Information records not required by the DRS are ignored. For example, employers can include the RW, RO, and RU records with their Connecticut filing. DRS will ignore them when processing the data.

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 W-2 forms.

14. May I still submit W-2 annual reconciliations using the TIB-4 format?

A. No. DRS no longer accepts the TIB-4 format.


TABLE OF CONTENTS

Questions and Answers

I. CONNECTICUT MAGNETIC MEDIA ANNUAL WAGE REPORTING REQUIREMENTS AND PROCEDURES

II. DATA RECORD DESCRIPTIONS

III. CARTRIDGE TECHNICAL REQUIREMENTS FOR W-2

IV. DISKETTE TECHNICAL REQUIREMENTS FOR W-2

V. PROGRAMMER'S CHECKLIST

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

VII. MAGNETIC CARTRIDGE AND DISKETTE SPECIFICATIONS FOR W-2  

Appendix A: Instructions for Preparing an External Magnetic Media Label

Appendix B: Forms for W-2 Magnetic Media Filing

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 Submitter 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 Connecticut Department of Revenue Services (DRS) on magnetic media. DRS only accepts W-2 filings on 3480 cartridges or 3 1/2" diskettes.

Both cartridges and diskette use one format for reporting. This format 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 W-2 forms on magnetic media must file these forms on magnetic media with DRS. However, an employer who files 24 or fewer W-2 forms with DRS is excused from filing that particular type of informational return on magnetic media. 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 using 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 submitter control codes for W-2 magnetic media filing.

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

Filing Deadline

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.

Designated Delivery Services

Taxpayers can use certain designated 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 and payment rules.  DRS has accepted the list of designated delivery services that is currently published by the IRS.  The current list of designated private delivery services includes:  Airborne Express (Airborne), DHL Worldwide Express (DHL), Federal Express (FedEx), and United Parcel Service (UPS).  Not all services provided by these designated delivery services qualify.  This list is subject to change.  For more information, see Policy Statement 2002(4), Designated Private Delivery Services and Designated Types of Services.

Extension of Filing Deadline and Waiver of Filing on Magnetic Media

An employer may request an extension of time to file W-2 information on magnetic media.  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.)

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.)

Penalties for Late Filing

The penalty for filing Form CT-W3, 2003 Connecticut Annual Reconciliation of Withholding, late 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 W-2 forms to DRS. Any employer required to file federal W-2 forms 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, notification will be sent to the submitter with an explanation of the problems encountered.

DRS does not provide notification when files are processed.  Processed magnetic media is not returned.

DRS requires employers to retain a copy of their W-2 data, or be able to reconstruct the data, for at least four (4) years after the due date.

Test Files

DRS does not accept or process test files.

Corrections

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

Submittal Forms

Form CT-6559 and Form CT-6559A, Continuation Sheet for Form CT-6559, (if applicable) for each submitter, and Form CT-W3 for each employer must accompany a magnetic media file. Use the forms provided in this booklet or Form CT-W3 included in the State of Connecticut 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 RA record.

Use Form CT-6559 to identify the submitter of a magnetic media file and to identify the employer(s) included on the magnetic media files. Be sure to provide the submitter’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 submit magnetic media filing are responsible for the accuracy and timeliness of their own W-2 informational returns. If a submitter fails to meet the magnetic media filing requirements, the employer is liable for any penalties imposed by DRS.

Multiple Employers or Work Sites

DRS urges submitters 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 VI 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 W-2 forms when your wage and tax data should be filed on magnetic media.

TIB-4 Filers

DRS does not accept the TIB-4 format for tax year 2002.


II.  DATA RECORD DESCRIPTIONS

A description of the data records used to create a magnetic media W-2 file follows. 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 VI 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 W-2.

Only UPPERCASE LETTERS are acceptable on a magnetic media file.

Submitter Record

Code RA

The code RA record identifies the organization submitting the file.

The code RA record must be the first data record on each file.

Employer Record

Code RE

The code RE record identifies an employer whose employee wage and tax information is being reported. Generate a new code RE record each time it is necessary to change the information in any field on this record.

Do not create a code RE record for an employer that does not have at least one employee (code RS record) with Connecticut monies to report.

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

State Record

Code RS

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

The code RS record must be used to report Connecticut W-2 information.

Do not indicate deceased employees in the name field.

Punctuation may be used when appropriate. Do not include titles in the name. Enter titles in the "Title Field." A hyphen is entered as a character.

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

Money Amounts

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

  • Do not sign money fields.

  • Negative money amounts are not allowed.

Total Record

Code RT

The code RT record contains the totals for all code RS records reported since the last code RE record.

A code RT record must be generated for each code RE record.

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

Final Record

Code RF

The code RF record indicates the end of the file and must be the last record on each file. The code RF record must appear only once on each file. DRS does not process any data recorded after the code RF record.

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


III.  CARTRIDGE TECHNICAL REQUIREMENTS FOR W-2

Basic Requirements

Data must be written in the unpacked mode. Only 3480, 18-track cartridges are accepted (no 36-track cartridges). DRS does not accept 3490 or 3590 cartridges at this time.

Previously used cartridges must be degaussed, erased, and reformatted before they are used to submit W-2 information.

Recording Density

The default density for 3480 cartridges is 38,000 characters per inch (CPI).

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

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

Internal Labels

DRS accepts a labeled magnetic 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 or cartridge file, for example, cartridge file with data records only.

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

  1. If producing a standard label cartridge, the internal file name is CTTAX followed by two digit calendar year (for example, CTTAX03).
  1. Submitters that cannot produce IBM OS/VS STANDARD internal labels or no-label 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 tapemark.

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

  5. Two tapemarks must follow the trailer labels.

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

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 cartridge with a tapemark; doing so signals end-of-cartridge to the DRS system and causes processing to terminate.

Separate data from internal labels with one tapemark.

Indicate end-of-cartridge with two tapemarks, as follows:

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

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

Character Sets

DRS accepts American Standard Code Information Interchange (ASCII) and Extended Binary Coded Decimal Interchange Code (EBCDIC). DRS prefers magnetic cartridge recorded in EBCDIC.

Only UPPERCASE LETTERS are acceptable on a magnetic cartridge file.

Record Length

Each record length must be a uniform length of 512 characters.

Block Size

The block size must be a multiple of the record length (for example, block size of 23,040 contains 45 records of 512 characters per block, or 512 x 45 = 23,040).

External Labels

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


IV.  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 VI 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. 

DRS does 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. DRS prefers the name to be CTTAX03. 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 RA 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 RS record, Volume 2 begins with the related code RS record. Only the last volume should end with the code RF record. No other volume should contain a code RF 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 two volume file would be labeled "Vol 1 of 2;" volume 2 would be labeled "Vol 2 of 2." DRS will reject multiple volume files that do not indicate the proper volume sequence on the external labels.

Affix an external label to each diskette. See Appendix A.

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 an 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.

Submitters of W-2 information for multiple employers can avoid creating a separate file and a separate diskette for each employer. Review Section VI, Example 2, 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. DRS prefers ASCII.

  2. Each record in the file must be 512 characters in length. Data must be entered in each record in the exact positions shown in Section VII.

  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.

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

  1. Using Record Delimiters: DRS prefers files without record delimiters. If record delimiters must be used, the following additional requirements apply for W-2 information reported using a sequential file.

  1. Each record in the file must be followed by a record delimiter. (See 6c.)

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

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

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

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

  1. The diskette "File Name" should be CTTAX followed by the two-digit calendar year (for example, CTTAX03). 

V. PROGRAMMER’S CHECKLIST

General Information:

Did you:

  • Follow the Connecticut specifications for record layouts?
  • Not include magnetic filing of federal Form W-2c?  If your magnetic media or W-2 information contains an error, correct the file and replace the entire file.
  • Not compress data? DRS does not accept backup, zip, compressed or Excel files.

Cartridge Media:

Did you:

  • Not password protect or include security bytes in header labels?
  • Create a cartridge file using block size, internal label, and character set requirements specified in Section III?

Diskette Media:

Did you:

  • Virus scan all diskettes before submission to DRS?
  • Use ASCII or EBCDIC character set on 3 1/2" diskette?
  • Not compress data? DRS does not accept backup files, compressed, zip, or Excel files.
  • 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, CTTAX03)?

Payment (Calendar) Year:

Did you:

  • Remember to change the calendar year in the code RE record each year the program is run? (The calendar year = the year on the employees’ W-2 copies.)
  • Include only one calendar year per cartridge, or diskette file?

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

Did you:

  • Make sure files  containing information for more than one employer, do not have RA, or RF record(s) or tape marks between employers?
  • Make sure employee code RS records following each code RE record? Delete any code RE record (and do not write a Code RT record) for an employer that has no employees to report for the calendar year.

Money Amounts:

Did you:

  • Not include negative money amounts in money fields under any circumstances?
  • Zero fill money fields which are not applicable to your company?
  • Report money amounts in dollars and cents without including a decimal or dollar sign?
  • Put money amounts in the exact field positions prescribed in the instructions, right justify, and zero fill them?
  • Not sign money fields?

Code RA - Submitter Record:

Did you:

  • Make sure the code RA record appears only once and is the first data record of a magnetic media file?   DRS cannot accept more than one Code RA record on a file. See examples in Section VI.
  • Make sure the Federal Employer Identification Number (FEIN) field contains nine numeric characters (no hyphens or alphabetic characters)? Enter the FEIN of the entity that submits (completes Form CT-6559 submittal documents and mails) the file to DRS. The submitter may be, but need not be, one of the employers in the file.
  • Verify that address data is current and in the exact locations specified?
  • Check that submitter information on submittal documents accompanying the file must agree with information in the code RA "Submitter" Record. The preparer of the cartridge, or diskette should print out the code RA record information. Use the printout when completing submittal documents.

Code RE - Employer Record:

Did you:

  • Make sure the FEIN field identifying the employer contains nine numeric characters (no hyphens or alphabetic characters)?  Code RE record FEIN(s) may be the same as the submitter’s FEIN in the code RA record if the submitter and the employer(s) are the same company.

Code RS - State Record:

Did you:

  • Make sure the SSN field contains nine numeric characters, no hyphens? Do not enter an "8" or a "9"as the first digit of an SSN.  If a SSN is not available, fill the field with zeros or enter "I" in the first position and fill the rest of the field with blanks.
  • Use the fields as defined in the layout for the name format?

Code RT - Total Record:

Did you:

  • Make sure every code RE record has  a corresponding code RT record after all employees have been listed for the employer identified in the code RE record?
  • Make sure the code RT record is the sum of the data reported in the code RS records occurring since the last code RE record? The code RT record must not contain amounts reported in previous code RT records.

Code RF - Final Record

Did you:

  • Make sure the code RF record is the last data record of a magnetic media file? A code RF record must not appear between employers in files containing more than one code RE record.

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

EXAMPLE 1:

Employer filing own W-2s for 38 employees:

RAEMPLOYER 1
REEMPLOYER 1
RS 
} 38 Code RS records
RS
RT
RF

EXAMPLE 2:

Submitter with 3 employers:

RASUBMITTER 1
REEMPLOYER A
RS
} 25 Code RS records
RS
RT
RE EMPLOYER B
RS
} 41 Code RS records
RS
RT
RE EMPLOYER C
RS
} 52 Code RS records
RS
RT
RF

 

VII.  MAGNETIC CARTRIDGE, AND DISKETTE SPECIFICATIONS FOR W-2

Magnetic Cartridge and Diskette Data Records - General Requirements

All data records must be a fixed length of 512 bytes. Deviations from the prescribed record formats will prevent proper processing of your file by DRS. A properly composed W-2 file is comprised of the following records:

CODE RA    Submitter Record
CODE RE     Employer Record
CODE RS     State Record
CODE RT     Total Record
CODE RF     Final Record

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

See Section VI for examples of proper record order. Any data preceding the RA identifier or which follows position 512 in the code RF record may prevent DRS from processing your media.

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 fields:

  • Foreign state or province,
  • Foreign postal code, and
  • Country code (See Social Security Magnetic Media Reporting and Electronic Filing for Year 2003, Appendix G.)

Money Fields

Money amounts must be:

  • The annual figure for the payment year shown in the code RE record;
  • All numerics (no dollar sign);
  • Dollars and cents (but without a decimal point);
  • Do not round to fill dollar amount
  • A positive, unsigned figure (a negative amount is an impossible result in any field);
    Right justified, and
  • Zero filled (for example, lead zeros, or all zeros if the amount equals zero).

Use these specifications if you plan to file annual W-2 information on IBM-compatible 3480 magnetic cartridges or 3 1/2" diskette(s).  Be sure to follow the technical requirements in Section IV.

Code RA - Submitter Record

Length:  512

Location Field Length Description & Remarks
1-2 Record Identifier 2 Constant RA.
3-11 Submitter's Employer
Identification Number
9 Enter the submitter's FEIN. This FEIN should match the FEIN on the external label.
12-28 Personal Identification Number (PIN) 17 Not required.
29 Resub Indicator Not required.
30-35 Resub WFID 6 Not required.
36-37 Software Code Not required.
38-94 Company Name 57 Enter the name of the company to receive MMREF-1 annual filing instructions. Left justify and fill with blanks.
95-116 Location Address 22 Enter the company's location address (attention, suite, room number, etc.) Left justify and fill with blanks.
117-138 Delivery Address 22 Enter the company's delivery address (street or post office box). Left justify and fill with blanks.
139-160 City 22 Enter the company's city. Left justify and fill with blanks.
161-162 State Abbreviation 2 Enter the company's state. Use a standard postal abbreviation. For a foreign address, fill with blanks.
163-167 ZIP Code 5 Enter the company's ZIP Code. For a foreign address, fill with blanks.
168-171 ZIP Code Extension 4 Enter the company's four-digit extension of the ZIP Code. If not applicable, fill with blanks.
172-176 Blank 5 Enter blanks.
177-199 Foreign State/Province 23 If applicable, enter the company's foreign state or province. Left justify and fill with blanks. Otherwise, fill with blanks.
200-214 Foreign Postal Code 15 If applicable, enter the company's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
215-216 Country Code 2 Enter the applicable country code. 
217-273 Submitter Name 57  Enter the name of the organization submitting this file. Left justify and fill with blanks.
274-295 Submitter Location Address 22 Enter the location address of the organization submitting  this file. Left justify and fill with blanks.
296-317 Submitter Street Address  22 Enter the street address of the submitter (street or post office box.) Left justify and fill with blanks.
318-339 Submitter City 22 Enter the submitter's city. Left justify and fill with blanks.
340-341 Submitter State 2 Enter the submitter's state. Use a standard postal abbreviation for a foreign address and fill with blanks.
342-346 Submitter ZIP Code Enter the submitter's ZIP Code. For a foreign address, fill with blanks.
347-350 Submitter ZIP Code Extension  4 Enter the submitter's four-digit extension of the ZIP Code. If not applicable, fill with blanks.
351-355 Blank Enter blanks.
356-378 Submitter Foreign State/Province 23 If applicable, enter the submitter's foreign state or province.  Left justify and fill with blanks. Otherwise, fill with blanks.
379-393 Submitter Foreign Postal Code 15 If applicable, enter the submitter's foreign postal code. Left  justify and fill with blanks. Otherwise, fill with blanks.
394-395 Submitter Foreign
Country Code
2 Enter the applicable country code. 
396-422 Contact Name 27 Enter the name of the person to be contacted by DRS concerning processing problems.
423-437 Contact Phone Number 15 Enter the contact's telephone number (including area code). Left justify and fill with blanks.
438-442 Contact Phone Extension 5 Enter the contact's telephone extension. Left justify and fill with blanks.
443-445 Blank 3 Enter blanks.
446-485 Contact E-mail 40 If applicable, enter the contact's electronic mail or internet address. Left justify and fill with blanks. Otherwise, fill with blanks.
486-488 Blank Enter blanks.
489-498 Contact FAX 10 For U.S. and U.S. Territories only: If applicable, enter the contact's FAX number (including area code). Otherwise, fill with blanks.
499 Preferred Method of Problem Notification
Code
Not required.
500 Preparer Code 1 Not required.
501-512 Blank 12  Enter blanks.

   


Code RE - Employer Record

Length:  512 

Location Field Length Description & Remarks
1-2 Record Identifier  2 Constant RE.
3-6  Tax Year 4 Required. Enter 2003.
7 Agent Indicator Code Not required.
8-16 Employer's Identification Number (FEIN)  9 Enter only numeric characters. Omit hyphens, prefixes, and
 suffixes.
17-25 Agent for EIN 9 Not required.
26 Terminating Business Indicator Not required.
27-30 Establishment Number 4 Not required.
31-39 Other EIN 9 Not required.
40-96 Employer Name 57 Enter the name associated with the FEIN entered in location
8-16. Left justify and fill with blanks.
97-118 Location Address 22 Enter the employer's location address (attention, suite, room number, etc.) Left justify and fill with blanks.
119-140 Delivery Address 22 Enter the employer's delivery address (street or post office box). Left justify and fill with blanks.
141-162  City 22  Enter the employer's city. Left justify and fill with blanks.
163-164 State Abbreviation Enter the employer's state. Use a standard postal abbreviation. For a foreign address, fill with blanks.
165-169 ZIP Code 5 Enter the employer's ZIP Code. For a foreign address, fill with blanks.
170-173 ZIP Code Extension 4 Enter the employer's four-digit extension of the ZIP Code. If not applicable, fill with blanks.
174-178 Blank 5 Enter blanks.
179-201 Foreign State/Province 23 If applicable, enter the employer's foreign state or province. Left justify and fill with blanks. Otherwise, fill with blanks.
202-216 Foreign Postal Code  15 If applicable, enter the employer's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
217-218  Country Code 2 Enter the applicable country code.
219 Employment Code 1 Not required.
220  Tax Jurisdiction Code 1 Not required.
221 Third-Party Sick Pay Indicator 1 Not required.
222-512 Blank 291 Enter blanks.
 

Code RS - State Record

Length:  512 

Location Field Length Description & Remarks
3-4  State Code Enter 09 - should be Connecticut sourced income only.
5-9 Taxing Entity Code 5 Not required.
10-18 Social Security Number (SSN)  9 Enter the employee's social security number as shown on the original or replacement SSN card issued by SSA. If no SSN is available, fill the field with zeros or enter I in the first position and fill the rest of the field with blanks.
19-33  Employee First Name or Initial 15 Enter the employee's first name as shown on the social security card. Left justify and fill with blanks.
34-48 Employee Middle Name 15 If applicable, enter the employee's middle name or initial as or Initial shown on the social security card. Left justify and fill with blanks. Otherwise, fill with blanks.
49-68 Employee Last Name 20 Enter the employee's last name as shown on the social security card. Left justify and fill with blanks.
69-72 Suffix 4 If applicable, enter the employee's alphabetic suffix (SR, JR). Left justify and fill with blanks. Otherwise, fill with blanks.
73-94 Location Address 22 Enter the employee's location address (attention, suite, room number, etc.). Left justify and fill with blanks.
95-116 Delivery Address 22 Enter the employee's street address. Left justify and fill with blanks.
117-138 City 22 Enter the employee's city. Left justify and fill with blanks.
139-140 State Abbreviation 2 Enter the employee's state. Use a standard postal abbreviation. For a foreign address, fill with blanks.
141-145 ZIP Code 5 Enter the employee's ZIP Code. For a foreign address, fill with blanks.
146-149  ZIP Code Extension 4 Enter the employee's four-digit extension of the ZIP Code. If not applicable, fill with blanks.
150-154 Blank 5 Not required.
155-177 Foreign State/Province 23 If applicable, enter the employee's foreign state or province. Left justify and fill with blanks. Otherwise, fill with blanks.
178-192 Foreign Postal Code 15  If applicable, enter the employee's foreign postal code. Left justify and fill with blanks. Otherwise, fill with blanks.
193-194 Country Code 2 Enter the applicable country code.
195-196  Optional Code Not required.
197-202 Reporting Period 6 Not required.
203-213 State Quarterly Unemployment Insurance Total Wages 11 Not required.
214-224 State Quarterly Unemployment Insurance
Total Taxable Wages
11 Not required.
225-226 Number of Weeks Worked 2 Not required.
227-234 Date First Employed Not required.
235-242 Date of Separation Not required.
243-247 Blank 5 Enter blanks.
248-267 State Employer Account 20  Enter Tax Registration Number assigned by the Connecticut Number Department of Revenue Services. Left justify and fill with blanks.
268-273 Blank Not required.
274-275 State Code Enter 09.
276-286 State Taxable Wages 11  Required. Right justify and zero fill.
287-297 State Income Tax Withheld 11 Required. Right justify and zero fill.    
298-307 Other State Data 10 Not required.
308 Tax Type Code Not required.
309-319 Local Taxable Wages  11 Not required.
320-330 Local Income Tax Withheld 11  Not required.
331-337 State Control Number 7 Not required.
338-412 Supplemental Data 75 Not required.
413-487 Supplemental Data 2 75 Not required.
488-512 Blank 25 Enter blanks.
 

Code RT - Total Record

Length:  512

Location Field Length Description & Remarks
1-2  Record Identifier 2 Constant RT.
3-9  Number of Employees 7 Enter the total number of RS records reported since the last  code RE record. Right justify and zero fill.
10-24 State Taxable Wages 15 Enter the total for all code RS records reported since the last  code RE record. Right justify and zero fill.
25-39  State Income Tax Withheld 15  Enter the total for all code RS records reported since the last  code RE record. Right justify and zero fill.
40-512 Blank 473 Enter blanks.
 

Code RF - Final Record

Length:  512

Location Field Length Description & Remarks
1-2  Record Identifier  Constant RF.
3-11 Number of Employees  Enter the total number of code RS records recorded on the entire file.
12-27 State Taxable Wages  16  Enter the grand total of all code RS records on this file. Right justify and zero fill.
28-43 State Income Tax Withheld 16 Enter the grand total of all code RS records on this file.  Right justify and zero fill.
44-572 Blank 469 Enter blanks.
 

Appendix A:  Instructions for Preparing an External Magnetic Media Label

Prepare a label similar to the one shown below to identify each magnetic 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. SUBMITTER NAME - Enter the name of the organization submitting this file. The entry should be the same organization recorded on the submitter record (RA record) of the file.

  4. FEIN - Enter the nine-digit Federal Employer Identification Number (FEIN) of the organization submitting the file. The FEIN on the label should be the same as the FEIN recorded on the submitter record (RA record) of the file.

  5. NUMBER OF EMPLOYERS - Enter the number of employers (RE records) that are on the file.

  6. NUMBER OF EMPLOYEES - Enter the number of employees (RS records) that are on the file.

  7. 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 two volume file would be labeled VOL 1 of 2; Volume 2 would be labeled VOL 2 of 2.
  8. CONTACT - Enter the name and phone number of the person to contact about this magnetic media.

Example:

W-2 Wage & Tax Statements

1.  Type of Filing o Original  o Replacement 2.  Calendar Year:
3.  Submitter Name:
4.  FEIN 5.  Number of Employers
6. Number of Employees

7. VOL _____  of ______

8.Contact Name Contract Number
 

APPENDIX B:  Forms for W-2 Magnetic Media Filing

Submittal Forms

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

Form CT-6559

Use Form CT-6559 to identify the submitter 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 cartridge or diskette. This form must accompany every magnetic media file sent to DRS. The submitter of the file must sign the declaration.

Packaging Magnetic 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), Form CT-6559, Form CT-6559A (if applicable), and 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.


 

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
 

APPENDIX C:  Checklist for Mailing W-2 Magnetic Media

  • Label the magnetic media. Make sure the external label shows W-2, the tax year, and the submitter's name and FEIN, and the name and phone number of the person to contact about this magnetic media.
  • 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 complete 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 submitter 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.
    • Magnetic cartridge: Use boxes or padded bags.
    • Diskette: Use stiff mailers to prevent bending or cracking. Use one mailer per diskette.
    • Place the following three items inside each package:
  • The labeled magnetic 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 magnetic cartridges or diskettes to the address below.

State of Connecticut
Department of Revenue Services
PO Box 2930
Hartford CT 06104-2930

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

 

APPENDIX D:  Chart to Relate Paper W-2 Entries to Magnetic Media Data Fields

W-2 WAGE AND TAX STATEMENT - COPY 1

W-2 Media To report state
wages, tips, etc., use
To report state
income tax, use
Paper W-2 Box 16 Box 17
Magnetic W-2 Code RS record,
Location 276-286
Code RS record, Location 287-297

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 cartridge/multiple volume) - DRS cannot accept multiple cartridge files. If the amount of information to be filed exceeds the capacity of a single 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 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 cartridge/diskette and diskette specifications).

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

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

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


EFFECT ON OTHER DOCUMENTS: This Informational Publication supersedes IP 2002(19), 2002 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 DRS position, policy, or practice, usually in a less technical question and answer format.


For Tax Forms, Publications or Personal Assistance

FOR TAX INFORMATION

  • Visit the DRS Web site at www.ct.gov/DRS
  • Call CONN-TAX: 1-800-382-9463 (in-state) or 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.


FORMS AND PUBLICATIONS

May be obtained anytime using any of the following resources:

  • Internet: Preview and download forms and publications from the DRS Web site at www.ct.gov/DRS
  • Telephone:  From a touch-tone phone call: 1-800-382-9463 (in-state) and select Option 2, or 860-297-4753 (from anywhere).

WALK-IN OFFICES

For free assistance or forms, visit our offices from Monday through Friday during business hours. For pre-recorded directions to DRS offices call CONN-TAX. If you require special accommodations, please advise the DRS representative.

BRIDGEPORT
10 Middle Street

NORWICH
401 West Thames Street, Building #700

HARTFORD
25 Sigourney Street

WATERBURY
55 West Main Street, Suite 100