W-2 Reporting Specifications
Changes for 2012
- There are no changes for 2012.
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.
