PDF document

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Pub 89-145-22-1 (Rev .08/22) 

                             Procedures and Specifications for 

                             Filing Wage and Tax Information 

                             Electronically 

                             202 2

                             MISSISSIPPI DEPARTMENT OF REVENUE 
                             INCOME TAX BUREAU 
                             PO BOX 960 
                             JACKSON, MISSISSIPPI 39205-0960 

                             WWW.DOR.MS.GOV

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                             TABLE OF CONTENTS 

Who Must File Electronically                   Page 3 

Electronic Filing Due Date                     Page 3 

Electronic Filing Options                      Page 3 

EFW2 E-File Format                             Page 4 

EFWC2E-FileFormat –Corrected                   Page 7 

Returns W- 2G and 1099 E-File Format           Page 11 

E-File Testing                                 Page 11 

Additional Information                         Page 11 

Frequently Asked Questions (FAQs)              Page 12 

    W2 Upload FAQs                             Page 12 

    QuickBooks FAQs                            Page 14 

Appendex A                                     Page 15

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WHO MUST FILE ELECTRONICALLY

A person or entity is required to file wage statements or information returns
electronically with the DOR if ANYof the following conditions apply:

1. Taxpayer is required to file wage statements, W-2Gs, or information returns 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.
5. Employee leasing company that provided personnel to any business within Mississippi.

ELECTRONIC FILING DUE DATE

W-2 information filed electronically are due January 31st.
1099 information filed electronically are due February 28th.

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.

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EFW2 E-FILE 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 – Final Record • 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/ ocalLagency.

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.

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RS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
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 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.
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 State/province .
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).
Defined by State/Local agency.
195-196 Optional Code 2
Applies to unemployment reporting.

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RS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION

197-202 Reporting Period 6 Enter the last month and four-digit year for the calendar
quarter for which this report applies; e.g., “032021” for
January through March of 2021 .

Applies to unemployment reporting.
203-213 State Quarterly 11 Right justify and zero fill.
Unemployment
Insurance Total
Wages
Applies to unemployment reporting.
214-224 State Quarterly 11 Right justify and zero fill.
Unemployment
Insurance Total
Taxable Wages
Applies to unemployment reporting.
225-226 Number of 2 Defined by State/Local agency.
Weeks Worked

Applies to unemployment reporting.
227-234 Date First Employed 8 Enter the month, day and four-digit year; e.g.,
"01312021."
Applies to unemployment reporting.
*235-242 Date of Separation 8 Enter the month, day and four-digit year; e.g.,
“01312021.”
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 11 Right justify and zero fill.
Tax Withheld Applies to income tax reporting.
298-307 Other State Data 10 Defined by State/Local agency.
Applies to income tax reporting.

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RS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION

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.
75 To be defined by user.
338-412 Supplemental Data 1

413-487 Supplemental Data 2 75 To be defined by user.

488-512 Blank 25 Fill with blanks. Reserved for SSA use.

EFWC2 E-FILE 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.

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 incorrectly
Reported Social on the original report.
Security Number Enter the incorrectly reported SSN.
(SSN) If this field is not used, fill with blanks.

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RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION

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
Name or Initial Left justify and fill with blanks.
64-83 Employee's Originally 20 Enter the incorrectly reported last name.
Reported Last Name Left justify and fill with blanks.
84-98 15 Enter the employee’s first name as shown on the
Employee's Correct
Social Security card.
First Name
Left justify and fill with blanks.
99-113 Employee's Correct 15 If applicable, enter the employee’s middle name
Middle Name or or initial as shown on the Social Security card.
Initial 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.
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.

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RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION

216-238 Foreign State/ 23 If applicable, enter the foreign State/ province.
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.
287-297 Correct State Quarterly 11 Right justify and zero fill.
Unemployment No negative amounts.
Insurance Total Wages Applies to unemployment reporting.
298-299 Originally Reported 2 Enter the incorrectly reported data.
Number of Weeks
Worked Applies to unemployment reporting.
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.

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    RCS  FIELD NAME           LENGTH               FIELD SPECIFICATIONS 
POSITION 
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 
         Account Number              Applies to unemployment reporting. 
364-383  Corrected State      20     Enter the correct account number.
         Employer 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. 
         State Taxable               Right justify and zero fill. 
         Wages                       No negative amounts. 
                                     Applies to Income Tax reporting. 
409-419  Correct State        11     Right justify and zero fill. 
         Taxable Wages               No negative amounts. 
                                     Applies to Income Tax reporting. 
420-430  Originally Reported  11     Enter the incorrectly reported data. 
         State Income Tax            Right justify and zero fill. 
         Withheld                    No negative amounts. 
                                     Applies to Income Tax reporting. 
431-441  Correct State Income 11     Right justify and zero fill. 
         Tax Withheld                No negative amounts. 
                                     Applies to Income Tax reporting. 
442-461                       20     To be defined by State/Local agency.  
         Other State Data 
                                     Applies to Income Tax reporting. 
462      Originally Reported  1      Enter the incorrectly reported data.
         Tax Type Code               Applies to Income Tax reporting. 
463      Correct Tax Type     1      Enter the correct code:
                                     •
         Code                           C = City Income Tax
                                     •  D = County Income Tax
                                     •  E = School District Income Tax
                                     •  F = Other Income Tax
                                     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. 

                                     10

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RCS FIELD NAME LENGTH FIELD SPECIFICATIONS
POSITION
486-492 Originally Reported 7 Enter the incorrectly reported data.
State Control
Number Applies to Income Tax reporting.
493-499 Correct State 7 Enter the correct Control Number.
Control Number Applies to Income Tax reporting.
500-649 Supplem ental 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 E-FILE FORMAT

The layout for W-2Gs and various 1099s are 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. DOR will follow any new IRS file
record specification changes for the current year and prior two years. Although,
IRS will accept files that are not delimited, DOR requires that all files be
delimited with a carriage return or line feed in position 751 of each record.
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.

E-FILE TESTING

Asoftware company can submit their W2 and 1099 file format for testing by emailing them
to FSETSupport@dor.ms.gov.

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 b e 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 atax account.

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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 with 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 with 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 fr m another. o
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).

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.

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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 TY2 2
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

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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.

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 W2 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”.

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           APPENDIX A – POSTAL ABBREVIATIONS AND NUMERIC CODES 

STATE                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

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