 |
Pub 89-145-20-1 (Rev 10/20)
Procedures and Specifications for
Filing Wage and Tax Information
Electronically
2020
MISSISSIPPI DEPARTMENT OF REVENUE
INCOME TAX BUREAU
PO BOX 960
JACKSON, MISSISSIPPI 39205-0960
WWW.DOR.MS.GOV
|
|
TABLE OF CONTENTS
Who Must File Electronically Page 3
Electronic Filing Due Date Page 3
Electronic Filing Options Page 3
Social Security Administration (SSA) EFW2 Format Page 4
SSA EFWC2 Format –Corrected Returns Page 6
W-2G and 1099 Format Page 10
Testing an EFW2 File Page 10
Additional Information Page 11
Frequently Asked Questions (FAQs)
W-2 Upload FAQs Page 11
QuickBooks FAQs Page 12
Appendix A Page 14
|
|
The Department of Revenue (DOR) requires W-2, W-2G, and 1099 information to be filed electronically. This
publication contains important information concerning electronic filings of W-2, W-2G, and 1099. Employers
are required to file all electronic W-2 information with the DOR in the format consistent with the
electronic filing specifications outlined by the Social Security Administration (SSA). The specifications
and procedures for W-2Gs and various 1099s must be followed in accordance with Federal Publication
1220. Failure to comply with the procedures outlined in this guide may result in a minimum penalty of two
hundred fifty dollars ($250.00).
WHO MUST FILE ELECTRONICALLY
A person or entity is required to file wage statements or information returns electronically with the
DOR if ANY of the following conditions apply:
1. Taxpayer is required to file wage statements, W-2Gs, orinformationreturns via electronic media with
the federal government, regardless of the total number of Mississippi statements;
2. Employer filing 25 or more W-2s;
3. Taxpayer has 25 or more 1099s to be submitted;
4. Taxpayer used a single payroll service provider for the entire calendar year and;
5. Employee leasing company that provided personnel to any business within Mississippi.
ELECTRONIC FILING DUE DATE
W-2 information filed electronically are due Januaryst 31 .
1099 information filed electronically are due February 28 .th
ELECTRONIC FILING OPTIONS
The options available for filing electronically are Taxpayer Access Point (TAP) and Federal/State
Employment Taxes (FSET).
• TAP: TAP allows taxpayers to transmit returns and make payments electronically. The withholding
returns can be uploaded to TAP using the .TXT File. An option to key the returns manually is
also available. To access TAP and submit returns electronically, visit our website at
www.dor.ms.gov.
• FSET: Bulk filing through the FSET Program is available. If you use a software package, it is likely
your software company is participating in FSET and has the capability to transmit returns and
payment information to the DOR in bulk. If so, you will not need to use TAP to file and pay.
If the wage documents are uploaded via TAP, the SSA EFW2 format is required.
3
|
|
SOCIAL SECURITY ADMINISTRATION (SSA) EFW2 FORMAT
Electronic format for W-2 information must be in accordance with the Social Security Administration (SSA),
Office of Systems Requirements and EFW2. DOR will follow any new SSA file record specification
changes for the current year and prior two years. Although, SSA will accept files that are
not delimited, DOR requires that all files be delimited with a carriage return or line feed in
position 513 of each record. The following records are read by the DOR:
• RA–Submitter Record • RT– Total Record • RS– State Record – Required
• RW–Employee Wage Record • RF– FinalRecord • RE–Employer Record
Please visit www.socialsecurity.gov/employer/ for complete instructions, including record specifications and
edits for the RA, RT, RW, RF, and RE Records. The RS Record Specifications for Mississippi are
unique from the SSA Record Specifications. See the below table for these modifications.
MISSISSIPPI
RS RECORD SPECIFICATIONS
RS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
1-2 Record Identifier 2 Constant "RS".
3-4 State Code 2 Enter the appropriate postal NUMERIC Code
(see Appendix F).
5-9 Taxing Entity Code 5 Defined by State/local agency.
10-18 Social Security 9 Enter the employee's SSN as shown on the
Number (SSN) original/replacement SSN card issued by SSA.
If no SSN is available, enter zeros.
19-33 Employee First 15 Enter the employee's first name as shown on the SSN
Name card.
Left justify and fill with blanks.
34-48 Employee Middle 15 If applicable, enter the employee's middle name or
Name or Initial initial as shown on the SSN 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 SSN
card.
Left justify and fill with blanks.
69-72 Suffix 4 If applicable, enter the employee's alphabetic suffix.
For example: 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 delivery address.
Left justify and fill with blanks.
4
|
|
RS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
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 or commonwealth/
territory. Use a postal abbreviation as shown
in Appendix F.
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 Fill with blanks. Reserved for SSA use.
155-177 Foreign State/ 23 If applicable, enter the employee's foreign
Province State/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 If one of the following applies, fill with blanks:
• One of the 50 States of the U.S.A.
• District of Columbia
• Military Post Office (MPO)
• American Samoa
• Guam
• Northern Mariana Islands
• Puerto Rico
• Virgin Islands
Otherwise, enter the employee's applicable Country
Code (see Appendix G).
195-196 Optional Code 2 Defined by State/local agency.
Applies to unemployment reporting.
197-202 Reporting Period 6 Enter the last month and four-digit year for the
calendar quarter for which this report applies;
e.g., “032020” for January through March of 2020.
Applies to unemployment reporting.
203-213 State Quarterly 11 Right justify and zero fill.
Unemployment Applies to unemployment reporting.
Insurance Total Wages
214-224 State Quarterly 11 Right justify and zero fill.
Unemployment Applies to unemployment reporting.
Insurance Total
Taxable Wages
225-226 Number of Weeks 2 Defined by State/local agency.
Worked Applies to unemployment reporting.
5
|
|
RS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
227-234 Date First Employed 8 Enter the month, day and four-digit
year; e.g., "01312016."
Applies to unemployment reporting.
235-242 Date of Separation 8 Enter the month, day and four-digit
year; e.g., “01312020.”
Applies to unemployment reporting.
243-247 Blank 5 Fill with blanks. Reserved for SSA use.
248-267 State Employer 20 See Glossary, Appendix J.
Account Number Applies to unemployment reporting.
268-273 Blank 6 Fill with blanks. Reserved for SSA use.
274-275 State Code 2 Enter the appropriate postal NUMERIC Code (see
Appendix F).
Applies to income tax reporting.
276-286 State Taxable Wages 11 Right justify and zero fill.
Applies to income tax reporting.
287-297 State Income Tax 11 Right justify and zero fill.
Withheld Applies to income tax reporting.
298-307 Other State Data 10 Defined by State/local agency.
Applies to income tax reporting.
308 Tax Type Code 1 Enter the appropriate code for entries in fields 309 –
330:
• C = City Income Tax
• D = County Income Tax
• E = School District Income Tax
• F = Other Income Tax
Applies to income tax reporting.
309-319 Local Taxable Wages 11 To be defined by State/local agency.
Applies to income tax reporting.
320-330 Local Income Tax 11 To be defined by State/local agency.
Withheld Applies to income tax reporting.
331-337 State Control 7 Optional.
Number Applies to income tax reporting.
338-412 Supplemental Data 1 75 To be defined by user.
413-487 Supplemental Data 2 75 To be defined by user.
488-512 Blank 25 Fill with blanks. Reserved for SSA use.
SSA EFWC2 FORMAT – CORRECTED RETURNS
If an incorrect amount of income tax withholding was paid to the DOR, an amended return must be filed
and any difference paid. To amend the return electronically, follow the guidelines administered by the SSA
for the RCA, RCT, RCW, RCF, and RCE Records (DOR uses the same file specifications). However,
for the RCS Record, the specifications were modified for state purposes.
6
|
|
MISSISSIPPI
RCS RECORD SPECIFICATIONS
RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
1-3 Record Identifier 3 Constant "RCS".
4-5 State Code 2 Enter the appropriate postal NUMERIC Code
(see Appendix H).
6-10 Originally Reported 5 Enter the incorrectly reported data.
Taxing Entity Code
11-15 Correct Taxing Entity 5 Enter the correct code.
Code
16-24 Employee's Originally 9 Use only if employee's SSN was reported
Reported Social incorrectly on the original report.
Security Number Enter the incorrectly reported SSN.
(SSN) If this field is not used, fill with blanks.
25-33 Employee's Correct 9 This is a required field.
Social Security Enter the employee's SSN.
Number (SSN) Use the number shown on the original/replacement
SSN card issued to the employee by SSA.
Enter only numeric characters.
If the SSN is not available, enter "zeros" (0).
34-48 Employee's Originally 15 Enter the incorrectly reported first name.
Reported First Name Left justify and fill with blanks.
49-63 Employee's Originally 15 Enter the incorrectly reported middle name or initial.
Reported Middle Left justify and fill with blanks.
Name or Initial
64-83 Employee's Originally 20 Enter the incorrectly reported last name.
Reported Last Name Left justify and fill with blanks.
84-98 Employee's Correct 15 Enter the employee’s first name as shown on the
First Name Social Security card.
Left justify and fill with blanks.
99-113 Employee's Correct 15 If applicable, enter the employee’s middle name or
Middle Name or Initial initial as shown on the Social Security card. Left
justify and fill with blanks.
114-133 Employee's Correct 20 Enter the employee’s last name as shown on the
Last Name Social Security card.
Left justify and fill with blanks.
134-155 Location Address 22 Enter the employee's location address (Attention,
Suite, Room Number, etc.) for the employee named.
Left justify and fill with blanks.
7
|
|
RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
156-177 Delivery Address 22 Enter the employee's mailing address (Street or
Post Office box).
Left justify and fill with blanks.
178-199 City 22 Enter the employee's city.
Left justify and fill with blanks.
200-201 State Abbreviation 2 Enter the employee's State or
commonwealth/territory.
Use a postal abbreviation from Appendix H.
For a foreign address, fill with blanks.
202-206 ZIP Code 5 Enter a valid ZIP code.
For a foreign address, fill with blanks.
207-210 ZIP Code Extension 4 Enter the four-digit extension of the ZIP code.
If not applicable, fill with blanks.
211-215 Blank 5 Fill with blanks. Reserved for SSA use.
216-238 Foreign State/Province 23 If applicable, enter the foreign State/
province. Left justify and fill with blanks.
Otherwise, fill with blanks.
239-253 Foreign Postal Code 15 If applicable, enter the foreign postal
code. Left justify and fill with blanks.
Otherwise, fill with blanks.
254-255 Optional Code 2 To be defined by State/local agency.
Applies to unemployment reporting.
256-257 Country Code 2 If one of the following applies, fill with blanks:
• One of the 50 States of the U.S.A.
• District of Columbia
• Military Post Office (MPO)
• American Samoa
• Guam
• Northern Mariana Islands
• Puerto Rico
• Virgin Islands
Otherwise, enter the applicable Country Code
(see Appendix I).
258-263 Originally Reported 6 Enter the incorrectly reported data.
Reporting Period Applies to unemployment reporting.
264-269 Correct Reporting 6 Enter the last month and four-digit year for
Period the correct calendar quarter.
Applies to unemployment reporting.
270-275 Blank 6 Fill with blanks. Reserved for SSA use.
276-286 Originally Reported 11 Enter the incorrectly reported data.
State Quarterly Right justify and zero fill.
Unemployment No negative amounts.
Insurance Total Wages Applies to unemployment reporting.
8
|
|
RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
287-297 Correct State Quarterly 11 Right justify and zero fill. No negative amounts.
Unemployment Applies to unemployment reporting.
Insurance Total Wages
298-299 Originally Reported 2 Enter the incorrectly reported data.
Number of Weeks Applies to unemployment reporting.
Worked
300-301 Correct Number of 2 Enter the correct number of weeks worked.
Weeks Worked Applies to unemployment reporting.
302-309 Originally Reported 8 Enter the incorrectly reported data.
Date First Employed Applies to unemployment reporting.
310-317 Correct Date First 8 Enter the correct date.
Employed Applies to unemployment reporting.
318-325 Originally Reported 8 Enter the incorrectly reported data.
Date of Separation Applies to unemployment reporting.
326-333 Correct Date of 8 Enter the correct date.
Separation Applies to unemployment reporting.
334-343 Blank 10 Fill with blanks. Reserved for SSA use.
344-363 Originally Reported 20 Enter the incorrectly reported data.
State Employer Applies to unemployment reporting.
Account Number
364-383 Correct State Employer 20 Enter the correct account number.
Account Number Applies to unemployment reporting.
384-395 Blank 12 Fill with blanks. Reserved for SSA use.
396-397 State Code 2 Enter the appropriate postal numeric code
(See Appendix H). Applies to Income Tax
reporting.
398-408 Originally Reported 11 Enter the incorrectly reported data. Right justify
State Taxable Wages and zero fill.
No negative amounts.
Applies to Income Tax reporting.
409-419 Correct State Taxable 11 Right justify and zero fill. No negative amounts.
Wages Applies to Income Tax reporting.
420-430 Originally Reported 11 Enter the incorrectly reported data. Right justify
State Income Tax and zero fill.
Withheld No negative amounts.
Applies to Income Tax reporting.
431-441 Correct State 11 Right justify and zero fill. No negative amounts.
Income Tax Applies to Income Tax reporting.
Withheld
442-461 Other State Data 20 To be defined by State/local agency.
Applies to Income Tax reporting.
9
|
|
RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
462 Originally 1 Enter the incorrectly reported data.
Reported Tax Applies to Income Tax reporting.
Type Code
463 Correct Tax Type Code 1 Enter the correct code:
• C = City Income Tax
• D = County IncomeTax
• E = School District Income Tax
• F = Other IncomeTax
Applies to Income Tax reporting.
464-474 Originally Reported 11 Enter the incorrectly reported data.
Local Taxable If not making a correction, fill with blanks.
Wages No negative amounts.
Applies to Income Tax reporting.
475-485 Correct Local 11 If not making a correction, fill with blanks.
Taxable Wages No negative amounts.
Applies to Income Tax reporting.
486-492 Originally Reported 7 Enter the incorrectly reported data.
State Control Applies to Income Tax reporting.
Number
493-499 Correct State 7 Enter the correct Control Number.
Control Number Applies to Income Tax reporting.
500-649 Supplemental Data 1 150 To be defined by user.
650-799 Supplemental Data 2 150 To be defined by user.
800-1024 Blank 225 Fill with blanks. Reserved for SSA use.
W-2G AND 1099 FORMAT
The layout for W-2Gs and various 1099s will be the same as described in the Federal Publication 1220.
The specifications and procedures for these documents must be followed according to the instructions
outlined in the IRS Publication in order for the DOR to accept the information electronically. For more
information concerning the IRS Publication 1220 procedures and specifications, please visit the website at
http://www.irs.gov/pub/irs-pdf/p1220.pdf.
TESTING
A software company can submit their W2 and 1099 file format for testing by emailing them to
FSETSupport@dor.ms.gov.
10
|
|
ADDITIONAL INFORMATION
Each withholding tax account (employer record) must only contain a single “RE” Record. Multiple “RE”
Records result in subtotals of the Mississippi income tax withheld rather than a single total as required.
This applies to accounts which have multiple locations. All locations reported under a
particular Mississippi withholding tax account number must be represented by a single “RE”
Record.
If there are multiple withholding accounts (employer records) included in one submission, then each record
must be separated according to the SSA EFW2 Specifications.
If you are a provider, software company or accounting firm that submits W2s or 1099s for clients---but
you do not have a Mississippi tax liability---register for TAP; but, do not request or open a tax account.
FREQUENTLY ASKED QUESTIONS (FAQs)
The following is intended to provide general information concerning frequently asked questions about filing W-2,
W-2G,and 1099 information electronically.
W-2 Upload FAQs:
1. What format is required to submit W-2 files electronically?
The Department of Revenue uses the EFW2 format administered by the SSA. Each file must contain the
RA, RE, RW, RS, RT, and RF records which will be validated based on the SSA EFW2 Specifications. Any
new format or specification changes made by the SSA will be followed. The Department of Revenue
will accept submissions for the current tax year and prior two tax years. The two prior tax years
must be in accordance to the current SSA EFW2 format.
2. What format is required to submit 1099 files electronically?
The Department of Revenue uses the E-File format administered by the IRS. Each file must contain the T,
A, B, C and F records which will be validated based on the IRS E-File Specifications. Any new format or
specification changes made by the IRS will be followed. The Department of Revenue will accept
submissions for the current tax year and two prior tax years. The two prior tax years must be in
accordance to the current IRS E-File format.
3. When uploading my file, what goes in the description field?
You can put anything that can be used to distinguish one file form another. This allows you to upload
multiple W-2 submission files.
4. How to convert a file with the SSA EFW2 or IRS format into a .txt file?
Once the file has been generated, right-click on the file and select “Rename”. At the end of the file name,
type “.txt”. Do not save as a .txt file, only rename the file. (PDF files can’t be converted because the
original file is not in the required SSA EFW2 or IRS format.)
5. How do I create a zip file?
Right-Click on the .txt file and select “Send To>Compressed (zipped) Folder”. Any file over 10 MB needs
to be compressed (zipped).
11
|
|
6. What does error on line 2, Record Type: RE – Tax year must be for current tax year or prior 2 tax
years mean?
You have entered an invalid tax year on line 2 of the RE record. The tax year must be the current tax year or prior
two tax years.
7. What does the error “record type RA – the record length must be 512” mean?
This record did not meet the SSA EFW2 record length of 512 characters positions. Each R type
record must be on a separate line of 512 bytes with the LF/CR in position 513. Your record could
be too short, too long or you have one continuous line of data in your file.
8. What does the error “record type B – the record length must be 750” mean?
This record did not meet the IRS E-File record length of 750 characters positions. Each record
must be on a separate line of 750 bytes with the LF/CR in position 751. Your record could be too
short, too long or you have one continuous line of data in your file.
9. What does the error “RW Position 342-252” mean?
This position 342-352 on the RW record must be blank according to the TY20 EFW2
Specifications, which means only blanks are allowed in position 342-352.
10. What does the error “unknown error has occurred” mean?
You have data after the RF record, which is the final record in your file. You can’t have data or spaces
after this record. To correct this error, go to the end of the file and delete any data or spaces after the RF
record.
11. What does the error “RE record must contain one of the following codes: F, S, T, Y, N” mean?
Based on the EFW2 specifications, the RE record position 174 must have one of the codes under
specifications for kind of employer from the table below.
RE
FIELD NAME LENGTH SPECIFICATIONS
POSITION
174 Kind of Employer 1 This is a required field.
Enter the appropriate kind of employer:
F = Federal Government
S= State and Local Governmental Employer
T= Tax Exempt Employer
Y = State and Local Tax Exempt Employer
N = None Apply
QuickBooks FAQs:
1. Does the Department of Revenue (DOR) participate in a Federal program that allows employers to
submit W-2s through QuickBooks electronically?
No.
2. Can I submit the Excel file from QuickBooks?
The DOR DOES NOT accept the excel spreadsheet that is generated from QuickBooks.
12
|
|
3. How to create the EFW2 W2REPORT directly from QuickBooks?
QuickBooks 2012 or newer with an Enhanced Payroll Subscription can use the below steps to create the
W2REPORT:
Step 1: Click Get QuickBooks Data: QuickBooks imports your W-2 data into an Excel spreadsheet
which is used as the source for creating the W-2 electronic file that is sent to the DOR. (Do
not send the Excel file to the state).
Step 2: Click Add-ins Tab and locate the QuickBooks Payroll State W-2 drop-down menu.
Step 3: Click Start Interview: QuickBooks asks a few questions to get additional information
required by the DOR.
Step 4: Click Create W-2 file: QuickBooks combines the data in the spreadsheet with the answers
from the interview and creates a W-2 file in the format required by the DOR. The file that is
created is a text file in the EFW2 format. The file name must be W2REPORT.txt. If the file
name does not have “.txt” at the end, right-click on the file and select “Rename”. At the end
of the file name, type “.txt”.
Step 5: Save the Excel Spreadsheet: QuickBooks will save the spreadsheet for your records. We
recommend that you save the file in the same folder as the W-2 electronic file.
Step 6: Send the W-2 (the text file created in Step 4) File to Mississippi: It is important to note
that QuickBooks does not send your W-2 file to the DOR. Be sure to send the W-2 file that
QuickBooks created, which is a text file. Do not send the Excel spreadsheet.
4. Where does the state Account ID go in QuickBooks?
The state Account ID goes in the field labeled “State Agency ID”.
13
|
|
APPENDIX A – POSTAL ABBREVIATIONS AND NUMERIC CODES
ABBREVIATION NUMERIC STATE ABBREVIATION NUMERIC
CODE* CODE*
Alabama AL 01 Montana MT 30
Alaska AK 02 Nebraska NE 31
Arizona AZ 04 Nevada NV 32
Arkansas AR 05 New Hampshire NH 33
California CA 06 New Jersey NJ 34
Colorado CO 08 New Mexico NM 35
Connecticut CT 09 New York NY 36
Delaware DE 10 North Carolina NC 37
District of Columbia DC 11 North Dakota ND 38
Florida FL 12 Ohio OH 39
Georgia GA 13 Oklahoma OK 40
Hawaii HI 15 Oregon OR 41
Idaho ID 16 Pennsylvania PA 42
Illinois IL 17 Rhode Island RI 44
Indiana IN 18 South Carolina SC 45
Iowa IA 19 South Dakota SD 46
Kansas KS 20 Tennessee TN 47
Kentucky KY 21 Texas TX 48
Louisiana LA 22 Utah UT 49
Maine ME 23 Vermont VT 50
Maryland MD 24 Virginia VA 51
Massachusetts MA 25 Washington WA 53
Michigan MI 26 West Virginia WV 54
Minnesota MN 27 Wisconsin WI 55
Mississippi MS 28 Wyoming WY 56
Missouri MO 29
* Use on RS and RCS State Wage Records only
14
|
|
Page is intentionally left blank
15
|