W-2 Reporting Specifications

Magnetic Tape Filing Requirements

  • 18-track cartridges
  • Density: 38,000 BPI
  • ½ inch tape
  • NO data compression (i.e. IDRC)
  • NO 36-track cartridges
  • EBCDIC or ASCII recording mode
  • Standard IBM labels OR omit labels
  • 512 Bytes/Record
  • Blocking factor of 45 or less

Diskette Filing Requirements

  • 3½" MS-DOS compatible
  • High density(1.44 MB) or Double density(720 KB)
  • ASCII recording mode
  • Filename W2REPORT with no file extension
  • Multiple diskette files are acceptable if data exceeds capacity of single diskette
  • NO compressed files (i.e. PKZIP)
  • 512 Bytes/Record

CD-ROM Filing Requirements

  • CD must be created to be readable in standard CD-ROM drives
  • CD-R type media up to 700 MB capacity (No CD-RW)
  • ASCII recording mode
  • Filename W2REPORT with no file extension
  • NO compressed files (i.e. PKZIP)
  • 512 Bytes/Record

Delivery Address

Media should be mailed/delivered to:
Gregory F.X. Daly - Collector of Revenue
Earnings Tax Division – Room 410
1200 Market Street
Saint Louis, MO 63103

Record Specifications

'RA' (Submitter) Record
Position Field Name Length Comment
1 - 2 Record Type 2 Constant 'RA'
3 - 11 Submitter EIN 9 Numeric
12 - 37 Filler 26
38 - 94 Submitter Name 57
95 - 512 Filler 418

'RE' (Employer) Record
Position Field Name Length Comment
1 - 2 Record Type 2 Constant 'RE'
3 - 6 Tax Year 4 Numeric
7 - 7 Filler 1
8 - 16 Employer EIN 9 Numeric
17 - 39 Filler 23
40 - 96 Employer Name 57
97 - 512 Filler 416

'RW' (Employee Wage) Record
Position Field Name Length Comment
1 - 2 Record Type 2 Constant 'RW'
3 - 11 Social Security Number 9 Numeric
12 - 187 Filler 176
188 - 198 Wages, Tips, Other Comp 11 Numeric
199 - 286 Filler 88
287 - 297 Deferred Comp, Sec. 401 11 Numeric
298 - 308 Deferred Comp, Sec. 403 11 Numeric
309 - 319 Deferred Comp, Sec. 408 11 Numeric
320 - 330 Deferred Comp, Sec. 457 11 Numeric
331 - 341 Deferred Comp, Sec. 501 11 Numeric
342 - 512 Filler 171

'RS' (State/Local) Record
Position Field Name Length Comment
1 - 2 Record Type 2 Constant 'RS'
3 - 9 Filler 7
10 - 18 Social Security No 9 Numeric
19 - 33 First Name 15
34 - 48 Middle Name 15
49 - 68 Last Name 20
69 - 72 Name Suffix 4
73 - 94 Location Address 22 Attn, Room #, etc.
95 - 116 Street Address 22
117 - 138 City 22
139 - 140 State Abbreviation 2
141 - 145 Zip Code 5
146 - 275 Filler 130
276 - 286 Missouri Taxable Wages 11 Numeric
287 - 307 Filler 21
308 - 308 Tax Type Code 1 Constant 'C', if City wages and withholding in col. 309-330, else space
309 - 319 St. Louis Taxable Wages 11 Numeric
320 - 330 St. Louis Tax Withheld 11 Numeric
331 - 337 Filler 7
338 - 340 Stock Options Code 3 Constant 'STK' if reporting stock options in col. 341-351,else spaces
341 - 351 Stock Option Amount 11 Stock option amount included in col. 188-198 on RW record
352 - 512 Filler 161

Notes

  • Record types other than 'RA', 'RE', 'RW' and 'RS' may be present but are not processed.
  • An 'RS' record should immediately follow its related 'RW' record.