2021
Maryland Employer
Reporting of W2s
Instructions and
Specifications
September 2021
Revenue Administration Division
Annapolis, MD 21411-0001
Peter Franchot, Comptroller
|
2021
Maryland Employer
Reporting of W2s
Instructions and
Specifications
September 2021
Revenue Administration Division
Annapolis, MD 21411-0001
Peter Franchot, Comptroller
|
|
Table of Contents
Document Change Log ....................................................................................................................... 3
Introduction ........................................................................................................................................ 4
Filing Requirements for W2 Wage Data .......................................................................................... 4
3 Options for Filing W2 Wage Statements Electronically ......................................................... 5
Announcement –Last Year for filing via Diskettes/CDs ............................................................... 5
bFile System - “W2 Bulk Upload Application” .............................................................................. 7
bFile System - “File Withholding Reconciliation (MW508 and W2 Forms)” - Key in Your W2s .. 8
Electronic File Description and Record Types ........................................................................... 8
Reminders for Tax Year 2021 ...................................................................................................... 10
Most Common Errors to Avoid ..................................................................................................... 11
Record Format Rules ..................................................................................................................... 13
“RA” Record for Maryland Reporting ......................................................................................... 14
“RE” Record Modified for Maryland Reporting ......................................................................... 17
“RS” Record Modified for Maryland Reporting ......................................................................... 20
“RV” Record Modified for Maryland Reporting ........................................................................ 23
Third-Party Sick MW508 Reporting – How to Set Record Indicators ....................................... 26
Resolving File Errors ..................................................................................................................... 27
W2 Bulk Upload Testing Application in bFile ............................................................................. 27
To View the Electronic File ......................................................................................................... 27
QuickBooks Users’ Common Question ...................................................................................... 27
Maryland Reject Error Code Definitions ..................................................................................... 28
“RE” Record Error Code Definition ............................................................................................. 28
“RS” Record Error Codes Definition ........................................................................................... 29
“RV” Record Error Codes Definition ........................................................................................... 30
Frequently Asked Questions ........................................................................................................ 33
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Document Change Log
Date Page Description
st
Page 4, 10, 34 • Filing Deadline: January 31 , 2022.
09/8/2021
Page 5 • Announcement – Last Year for filing via Diskettes/CDs
Pages 14-25 • There are no record layout changes for the 2021 tax year.
Page 34 • The earliest year that can be submitted using the Bulk
Upload Application is tax year 2019.
•
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Introduction
Maryland law requires that employers submit their annual Withholding reconciliation using
the electronic format (to Bulk Upload or submit on media) if the total number of W2
statements meets or exceeds 25. We encourage all employers, regardless of the number of
W2s, to file electronically.
The annual filing deadline of W2 wage/tax statements is January 31st. If the due date falls
on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day.
The 2021 Maryland Employer Reporting of W2s Instructions and Specifications Handbook is
designed to be used as a companion to the Social Security Administration (SSA) Publication
No. 42-007 EFW2 Tax Year 2021. Since many functions of the Maryland employer-reporting
program are similar to the SSA program, this handbook highlights the special requirements of
the Maryland program.
For information concerning 1099 filing requirements refer to the 2021 Maryland Reporting of
1099s Instructions and Specifications.
Filing Requirements for W2 Wage Data
Employers with 25 or more W2 forms to submit with the MW508 return must file
electronically as described on the next page. Filing electronically may require the generation
of an EFW2-format text file which is described in the Social Security Administration (SSA)
Publication No. 42-007 EFW2 Tax Year 2021, “Specifications for Filing Forms W2
Electronically (EFW2)”. Additionally, this document, “2021 Maryland Employer Reporting of
W2s Instructions and Specifications ” will have the necessary Maryland modifications.
Employers failing to file electronically (with 25 or more W2s) may incur a penalty of $100 for
each violation. Each W2 submitted that is not properly filed is a separate violation subject to
the above penalty. Failure to comply with Section 13-706 of the Tax General Article,
Annotated Code of Maryland may result in the assessing of additional penalties.
For employers hiring payroll companies to submit their Employer Withholding Tax and
Employee Reconciliation, there are two reminders:
1) Please supply the payroll company with accurate FEIN and CR numbers. You may call
the Comptroller’s office to verify these at 410-260-7980.
2) If there is a change in payroll company mid-year (or anytime), clearly and in writing,
communicate the cut-off and start-up dates with both the old and the new payroll
company. Duplicate filings on a Withholding Account are a burden on the employer,
the employee, the payroll company and the State. This will have an impact on receipt
of refunds for employees.
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3 Options for Filing W2 Wage Statements Electronically
Once the EFW2-format file has been generated, there are three options with which the file
may be submitted to the Maryland Revenue Administration.
Option 1: It may be copied onto Media: Diskette or CD
Option 2: It may be bulk-uploaded via a standardize text file at our bFile website
Option 3: It can be keyed at our bFile website if less than 250 W2s.
Announcement –Last Year for filing via Diskettes/CDs
Filing Year 2022 (for Tax Year 2021) is the last year Maryland will be accepting
magnetic media (Diskettes/ CDs). If you are not able to file your W2s via bFile Option 2
“W2 bulk upload ”or Option 3 “key in your data ”for Filing Year 2023 (Tax Year 2022), you
may request approval to file via the Comptroller of Maryland secure server by either two SFTP
(Secure File Transfer Protocol) methods;
• W2 Option A: Manually upload a text file to Comptroller of Maryland SFTP website
• W2 Option B: SFTP automated server to server transmission in which an IP address will be
required to be whitelisted with Comptroller, State of Maryland
You can email SecureTransmission@marylandtaxes.gov no later than October 2022 to request
approval to obtain an SFTP 2023 Account info along with instructions for setup. In the email,
please provide the following:
• Point of Contact Email address
• Business Name
• Point of Contact Name
• Point of Contact Number
• Reason why you are not able to W2 Bulk Upload or Key in your W2/MW508 info
• Business choice of (SFTP) either W2 Option A or W2 Option B or both
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Media (Diskettes and CDs)
Within the Processing Control Section of Revenue Administration, the Magnetic Media team
will receive your media and start a validation process. Please note that the media becomes
the property of the State and will not be returned. You will be notified if the data is not valid
and given 60 days to correct and resubmit your file. If media is the chosen option, please
follow these guidelines:
• Diskettes must be double-sided, double-density or high-density, MS-DOS version or
compatible operating system.
• Files cannot be transmitted using thumb drives or flash drives; files on this media will
not be processed.
• All diskettes and CDs will be scanned for viruses upon receipt.
• The file name must be “W2REPORT” for W2 wage data. Do not add an extension (e.g.,
“.dat”, “.bak”). The file must be a text file which may also be zipped or compressed. The
State cannot process PDF files, image files (JPG, GIF, PNG), Microsoft Excel
spreadsheets or Microsoft Word documents.
• The external labels on the media must have the company name, FEIN, the proper
sequence (e.g., VOL 2 of 3), and type of data (W2 or 1099). A contact number and name
are required should the media arrive damaged.
• Data must be uppercase letters in ASCII. The file should include record delimiters (CR-
Carriage Return followed by LF –Line Feed). Each record delimiter must consist of a
carriage-return/linefeed (CR/LF) and placed immediately following position 512. Do
not place a record delimiter before the first record (RA) of the file. This is the same as
stated in SSA Publication No. 42-007 EFW2 Tax Year 2021, section 7.3, Data
Requirements.
• View the file using Windows Notepad prior to copying onto media to verify that each
record type (RA, RE, RS, RV) starts on a new row.
• Multiple companies can be submitted within one file. Be sure to repeat record types
(RE, RS and RV - in this sequence) for each company.
• Files may be compressed using 7-Zip, PKZIP or WinZip. Please indicate on the label if
the file is zipped and how the password (if any) will be sent.
• Maryland no longer accepts cartridges or tapes of any sort.
• Please do not mail a paper copy of MW508/W2s if you have filed electronically.
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bFile System - “W2 Bulk Upload Application”
The bFile system is our free online filing option located at www.marylandtaxes.gov
(https://interactive.marylandtaxes.gov/Business/bFile/OSC/SelectApp.aspx). bFile offers
two free electronic options, the “W2 Bulk Upload Application” and the “File Withholding
Reconciliation Application” which are described below. Do not submit paper MW508 or W2s
when submitting electronically.
The “W2 Bulk Upload Application” allows the user (employer/payroll provider) to log on to
our bFile system and upload a text file or a zipped text file, compiled in the required EFW2
format. The file may contain W2/MW508 information for multiple employers (see Electronic
File/Records). The W2 Bulk Upload Application will automatically validate the data in the file.
A confirmation number will be assigned once the valid file is uploaded. Files that are rejected
will receive error codes with a description of the error.
Users are encouraged to use the Bulk Upload Testing Application to verify the integrity of
the file prior to submitting their file through the Bulk Upload Application. It takes seconds to
receive feedback as opposed to waiting 20 minutes or more for the production validation
process. This application will indicate either an Accepted “ or ” Rejected “ file. ”A rejected file
will have Error codes or a description of why the file rejected. This is only a test and based on
the feedback, the user will either use the Bulk Upload Application to upload the accepted file
or make corrections to the rejected file and test it again. There is no limit as to how many
times a file can be tested using the Bulk Upload Testing application.
After bulk uploading your file, you must return to view your submission history 20-60
minutes later to get official validation feedback. Upon successful validation of the file, all
the records are accepted and the file will be processed for posting to your account. Check
your submission history even if you have used the test application described above. Upon
rejection of the file, all records are rejected and a listing of the errors will be provided. For
assistance with resolving errors for a rejected file, please reference the section ”Maryland
Reject Error Code Definitions ”further in this guide. Please DO NOT mail in a rejected error
file on media as it will go through the same validation process and result in a failed
submission.
Uploading Multiple Files - A user may upload multiple files using the same logon ID but must
wait until after the validation process has taken place to submit the next file.
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bFile System - “File Withholding Reconciliation (MW508 and W2 Forms )” - Key in
Your W2s
The “File Withholding Reconciliation Application” allows the user (employer/payroll
provider) to log on to our bFile system and manually enter their W2 and MW508 information.
The user is prompted for information on each step and need only have the W2 and payroll
information at their fingertips. This is ideal for companies that have 250 or less W2s to
report; though if necessary, the limit may be extended. The validation process for this method
of submitting W2s is ongoing as the user keys in the requested data. A confirmation number
will be assigned, and your submission is complete.
Both web-based electronic options are user-friendly. The user need only have a minimal
knowledge of computer-based applications; instructions are clear and concise. For questions
concerning logon issues, extending the W2 limit and error correction (see section “Most
Common Errors to Avoid” ), please email the Processing Control Section, Magnetic Media Unit
or Internet Unit at efil@marylandtaxes.gov or you may leave a voicemail at 410-260-7150,
between the hours of 8a.m.-5p.m., M-F.
Electronic File Description and Record Types
Below is a description of the EFW2-format file for*bulk uploading W2s and submitting the
electronic MW508 return. There are 4 record types: : RA, RE, RS and RV, each with a record
length of 512 characters Please carefully read the detailed notes below.
The RA record required by Maryland is identical to the RA record in the file required by the
SSA Publication No. 42-007 EFW2 file. The RE, RS and RV records are particular to the
Maryland W2 file. Your software may compile a single file that serves both federal file
requirements and Maryland requirements. You may open your file using Windows Notepad
to see these records once it has been generated.
RA - Submitter Record (Same record layout as SSA Publication No. 42-007 EFW2 Tax
Year 2021)
RE - Employer Record (Modified record layout description)
RS - State Record (Modified record layout description)
RV - Total Record (Modified record layout description)
*The electronic file that you create may be opened and viewed using Windows Notepad. It is
helpful to click on the “V w”ie menu header and check the “St tusa Bar” so that the column/line
numbers appear at the bottom, right corner of the screen, below the left-right scroll bar. Also,
click on the “Format” menu header to make sure Word Wrap is NOT checked.
Note:
• Multiple companies can be submitted in one file. If submitting for multiple companies,
repeat each set of record types RE, RS and RV, in this sequence for each company you
are submitting, with only a single RA record at the beginning of the file.
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• Data must be uppercase letters in ASCII.
• File should include record delimiters (CR- Carriage Return followed by LF –Line Feed).
Each record delimiter must consist of a carriage-return/linefeed (CR/LF) and placed
immediately following position 512. Do not place a record delimiter before the first
record (RA) of the file. This is the same as stated in SSA Publication No. 42-007 EFW2
Tax Year 2021, section 7.3 Data Requirements.
• Each record type (RA, RE, RS, RV) starts on a new row.
• Electronic files submitted by either media or bulk upload may be compressed using 7-
Zip, PKZIP or WinZip. Please indicate how the password (if any) will be sent.
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Reminders for Tax Year 2021
1. The annual filing deadline of W2 wage/tax statements is January 31st.
2. Failure to include a date and time stamp in positions 497-512 of the ‘RS’ and ‘RV’ records
will result in the data being rejected.
3. The “RS” record must include the Federal Employer Identification Number (FEIN) in
positions 328-336. Failure to include your Federal Employer Identification Number
(FEIN) will result in your data being rejected. Please see item 7 below.
4. The “RS” record must include the Maryland Central Registration Number (CRN) in
positions 338-345. Failure to include your Maryland Central Registration Number (CRN)
will result in your data being rejected. Please see item 7 below.
5. The “RV” record is the electronic version of the paper form, MW508, Annual Employer
Reconciliation Return. The RV record contains all fields from the MW508 form and is a
required record for a successful file validation.
6. If you are expecting to report an overpayment it must be indicated in the “RV” record.
Please indicate in the specific fields whether you are requesting a refund or you want to
apply the overpayment as a credit. Refunds will be approved based on the request in the
“RV” record. See the RV record format for the precise location of these fields.
7. If you outsource your payroll, please provide the transmitter/submitter with the correct
Federal Employer Identification Number (FEIN) and the correct Maryland Central
Registration (CRN) Number. The information is in the Employer Withholding Tax Returns
Coupon Book. The use of Sales“ and Use account” numbers or Maryland“ Department of
Labor ”account numbers will cause your file to be rejected. Please contact Taxpayer
Services at 410-260-7980, 8:30a.m.-4:30p.m., M-F if you need verification of your CRN.
8. If you file W2s and MW508 returns on media or electronically, duplicate paper documents
must not be filed. This may result in erroneous balance due notices and/or penalty
notices.
9. The Comptroller of Maryland will only accept media by 3½-inch diskettes or CDs. No
thumb drives or flash drives will be accepted.
10. Current and prior tax year data may be submitted in the same shipment, however, each tax
year must be on separate media or in a separate bFile submission. The 2021 Maryland
record layout is the only acceptable format for both current and back-year W2 electronic
submission.
11. In the “RV” record, the NAICS code (Business Activity Code) field positions 333-338 is a
required 6-digit field (included on the paper MW508 for tax year 2021). Blanks in these
positions will cause your file to be rejected . The North American Industry
Classification System (NAICS) is the standard used by federal statistical agencies in
classifying business establishments for the purpose of collecting, analyzing, and publishing
statistical data related to the U.S. business economy. To find your NAICS code, please
reference https://www.census.gov/naics/ (Census Bureau).
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Most Common Errors to Avoid
• Failure to combine the state and local taxes will be in the RS record (field 287-297).
These amounts are to be combined and reported as “state tax withheld”. Failure to
combine these can lead to erroneous balance due notices and/or penalty notices
sent to employers and employees.
• When using the Bulk Upload Application, failure to verify the submission history within
24 hours may result in the file not being processed.
• Failure to include the RA record will result in the file not being processed.
• Failure to modify the RS record to include the Federal Employer Identification Number
(FEIN) in positions 328-33 will result in the file not being processed.
• Failure to modify the RS record to include the Central Registration Number (CRN) in
positions 338-345 will result in the file not being processed.
• Failure to include the RV record containing the MW508 information will result in the file
not being processed.
• Central Registration number not used or placed in the wrong location will result in the file
not being processed.
• Use of the Unemployment Insurance number instead of the Maryland Central Registration
number will result in the file not being processed.
➢ Use of the FEIN instead of the Maryland Central Registration number will result in the
file not being processed. Submitting a file while using a different FEIN/CR than that
Fein/CR for which withholding was paid will result in the file not being processed.
PLEASE CHECK BOTH FEIN AND CR NUMBERS, VERIFYING THAT THESE WERE THE
NUMBERS USED TO PAY WITHHOLDING TAX THROUGHOUT THE YEAR. Please be
aware that the 8-digit Maryland CR number is not the first 8 digits of the FEIN.
• Mailing a file that has failed in the Bulk Upload process will also result in the file not being
processed. This will not fix the error. See section “Maryland Reject Error Code
Descriptions”.
• Unacceptable Formats: Sending an Adobe PDF, Word document, Excel spreadsheet or
image file (JPG, GIF, PNG, etc.) on media will result in the file not being processed. Do not
send these file types, as they will not be processed. See section “Media (Diskettes and
CDs)”.
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• Unacceptable Formats: Uploading a PDF, Word document, image file or an Excel
spreadsheet using the Bulk Upload Application online will result in the file being rejected.
These are not acceptable formats. This will result in the error message “RA RECORD NOT
FOUND ON FIRST LINE AS REQUIRED” ee section “Electronic (S File Records”. Any
software product that claims to generate the EFW2 format will create a readable text
(.txt) file using Windows Notepad. This file will be in the “Documents” folder on your PC
if the software has been properly executed. Read all screens carefully following the
instructions in the file generation process and watch what is being created and where it is
placed on the PC.
• Bulk Upload Application Error message: “RA RECORD MUST BE AT LEAST 499” indicates
that the record length for each row in the file is greater than 512 characters. The file may
be missing record delimiters (CR- Carriage Return followed by LF – Line Feed). Each
record delimiter must consist of a carriage-return/linefeed (CR/LF) and must be placed
immediately following position 512. Do not place a record delimiter before the first
record (RA) of the file. This is the same as stated in SSA Publication No. 42-007 EFW2 Tax
Year 2021, section 7.3, Data Requirements.
• Failure to provide the 6-digit North American Industry Classification System (NAICS) will
prevent the file from passing through the edit phase and the file will reject. The NAICS is
the standard used by federal statistical agencies in classifying business establishments for
collecting, analyzing, and publishing statistical data related to the U.S. business economy.
If you do not know your NAICS code, please contact the census bureau or reference
http://www.census.gov/eos/www/naics/.
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Record Format Rules
All fields in the record layouts are required and must follow the formatting rules as follows:
Alpha fields (Alphabetic characters and blanks only)
• Left-justify and fill with blanks.
Numeric fields (Numeric characters only)
• Right-justify and fill with zeroes.
• Fill unused fields with zeroes.
Alpha/numeric fields (Alphabetic, numeric, blanks and special characters as allowed)
• Left-justify and fill with blanks.
• Fill unused fields with blanks.
Money fields
• Must contain only numbers, no spaces.
• No punctuation.
• No signed amounts [negative signs (-) or positive signs(+)]
• Include both dollars and cents with the decimal point assumed (example: $59.60 =
000000005960).
• Do not round to the nearest dollar (example: $5,500.99 = 000000550099).
• Right-justify and zero-fill to the left.
• Any money field that has no amount to be reported must be filled with zeroes, no spaces.
Note: If SSA Publication No.42-007 EFW2 Tax Year 2021 instructs to use blanks for
alpha/numeric fields, enter blanks unless Maryland specifies other.
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“RA” Record for Maryland Reporting
RA RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD POSITION LENGTH
1-2 Record Type 2 ALPHA Required. Constant "RA."
3-11 Submitter’s 9 NUMERIC Required. Enter the EIN of
Employer ID submitter.
Number
12-19 User Identification 8 ALPHA NUMERIC Required. Enter User ID.
Number
20-23 Software Vendor 4 NUMERIC Required. Enter the
Code numeric four-digit Software
Vendor code assigned by
the National Association of
Computerized Tax
Processors (NACTP), If
you entered “99 Off the
Shelf Software)” In the
Software Vendor Code
field in positions 36-37,
enter the Software Vendor
Code. Otherwise, fill with
blanks
24-28 Blanks 5 ALPHA NUMERIC Required. Fill with blanks.
29 Resub Indicator 1 NUMERIC Required. Fill with zero.
30-35 Resub Wage File ID 6 ALPHA NUMERIC Required. Fill with blanks.
(WFID)
36-37 Software Code 2 NUMERIC Required. Enter 98 when
“In-house Program”, 99
when Off the Shelf”
Software.
38-94 Company Name 57 ALPHA NUMERIC Required. Enter Company
Name. Left justify and fill
with blanks.
95-116 Location Address 22 ALPHA NUMERIC Enter the company’s
location address. Left
justify and fill with blanks.
117-138 Delivery Address 22 ALPHA NUMERIC Required. Enter the
company’s delivery
address. Left justify and fill
with blanks.
139-160 City 22 ALPHA NUMERIC Required. Enter the
company’s city. Left justify
and fill with blanks.
161-162 State Abbreviation 2 ALPHA Required. Enter the
company’s state or
commonwealth/territory.
For a foreign address, fill
with blanks.
163-167 Zip Code 5 NUMERIC Required. Enter the
company’s zip code. For a
foreign address, fill with
blanks.
168-171 Zip Code Extension 4 NUMERIC Required. Enter the
company’s four-digit
extension of the zip code.
If not applicable, fill with
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RA RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD POSITION LENGTH
blanks.
172-176 Blank 5 ALPHA NUMERIC Required. Reserved for
SSA use, fill with blanks.
177-199 Foreign 23 ALPHA NUMERIC Required. Enter the
State/Province company’s foreign/state
province. If not applicable,
fill with blanks.
200-214 Foreign Postal Code 15 ALPHA NUMERIC Required. Enter the
company’s foreign postal
code. If not applicable, fill
with blanks.
215-216 Country Code 2 ALPHA NUMERIC Required. Use SSA Pub
#42-007 EFW2 Tax Year
2021
217-273 Submitter Name 57 ALPHA NUMERIC Required. Enter the name
of the organization to
receive error notification if
this file cannot be
processed. Left justify and
fill with blanks.
274-295 Location Address 22 ALPHA NUMERIC Required. Enter the
submitter’s location
address. Left justify and fill
with blanks.
296-317 Delivery Address 22 ALPHA NUMERIC Required. Enter the
submitter’s delivery
address. Left justify and fill
with blanks.
318-339 City 22 ALPHA NUMERIC Required. Enter the
submitter’s city. Left justify
and fill with blanks.
340-341 State Abbreviation 2 ALPHA Required. Enter the
submitter’s state or
commonwealth/territory,
Use postal abbreviations.
For a foreign address fill
with blanks.
342-346 Zip Code 5 NUMERIC Required. Enter the
submitter’s zip code. For a
foreign address, fill with
blanks.
347-350 Zip Code Extension 4 NUMERIC Required. Enter the
submitter’s four-digit
extension of the zip code.
If not applicable, fill with
blanks.
351-355 Blank 5 ALPHA NUMERIC Required. Fill with blanks.
Reserved for SSA use.
356-378 Foreign 23 ALPHA NUMERIC Required. If applicable,
State/Province enter the submitter’s
foreign/state province. Left
justify and fill with blanks. If
not applicable, fill with
blanks.
379-393 Foreign Postal Code 15 ALPHA NUMERIC Required. If applicable,
enter the submitter’s
foreign postal code. Left
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RA RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD POSITION LENGTH
justify and fill with blanks.
Otherwise, fill with blanks.
394-395 Country Code 2 ALPHA NUMERIC Required. Use SSA Pub
#42-007 EFW2 Tax Year
2021 .
396-422 Contact Name 27 ALPHA NUMERIC Required. Enter the name
of the person to be
contacted concerning
processing problems. Left
justify and fill with blanks.
423-437 Contact Phone 15 ALPHA NUMERIC Required. Enter the
Number contact’s telephone
number (including area
code). Left justify and fill
with blanks.
438-442 Contact Phone 5 ALPHA NUMERIC Required. Enter the
Extension contact’s telephone
extension. Left justify and
fill with blanks.
443-445 Blank 3 ALPHA NUMERIC Required. Fill with blanks.
446-485 Contact E- 40 ALPHA NUMERIC Required. Enter the
Mail/Internet contact’s e-mail/internet
address. May be upper
and lowercase
486-488 Blank 3 ALPHA NUMERIC Required. Fill with blanks.
489-498 Contact Fax 10 ALPHA NUMERIC Required. If applicable,
enter contact’s fax number
(including area code).
Otherwise fill with blanks.
499 Blank 1 NUMERIC Required. Fill with blanks.
Reserved for SSA use.
500 Preparer Code 1 ALPHA NUMERIC Required. Use SSA Pub
#42-007 EFW2 Tax Year
2021
501-512 Blank 12 ALPHA NUMERIC Required. Fill with blanks.
Reserved for SSA use.
512
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“RE” Record Modified for Maryland Reporting
RE RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD LENGTH
POSITION
1-2 Record Identifier 2 ALPHA Required. Constant “RE."
3-6 Tax Year 4 NUMERIC Required. Enter the tax year
for this report.
7 Agent Indicator 1 ALPHA NUMERIC Required. Enter “1” Third
Code Party Sick Pay Agent, if
applicable, otherwise, fill
with blanks.
8-16 Employer /Agent 9 NUMERIC Required. Enter the EIN
Identification under which tax payments
Number (EIN) were submitted. Enter only
numeric characters. Omit
hyphens.
17-25 EIN for which 9 NUMERIC Required. If you entered a
third party Agent "1" in the Agent Indicator
has made Code field
payments (Position 7), enter the
Employer’s EIN for which
you are an Agent.
Otherwise, fill with blanks.
26 Terminating 1 NUMERIC Required. Enter 0. Maryland
Business does not use this field.
Indicator
27-30 Establishment 4 ALPHA NUMERIC Required. Enter blanks.
Number Maryland does not use this
field.
31-39 Other EIN 9 ALPHA NUMERIC Required. Enter blanks.
Maryland does not use this
field.
40-96 Employer Name 57 ALPHA NUMERIC Required. Enter the name
associated with the EIN
entered in positions 8-16.
Left justify and fill with
blanks.
97-118 Location Address 22 ALPHA NUMERIC Required. Enter the
employer’s location address.
Left justify and fill with
blanks.
119-140 Delivery Address 22 ALPHA NUMERIC Required. Enter the
employer’s delivery address.
Left justify and fill with
blanks.
141-162 City 22 ALPHA NUMERIC Required. Enter the
employer’s city. Left justify
and fill with blanks.
163-164 State 2 ALPHA Required. Enter the
Abbreviation employer’s state or
commonwealth/territory.
Use the postal abbreviation.
For a foreign address, fill
with blanks.
165-169 Zip Code 5 NUMERIC Required. Enter the
employer’s zip code. For a
foreign address, fill with
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RE RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD LENGTH
POSITION
blanks.
170-173 Zip Code 4 NUMERIC Required. Enter the
Extension employer’s four-digit
extension of the zip code. If
not applicable, fill with
blanks.
174 Kind of Employer 1 ALPHA NUMERIC Required. Enter blanks.
Maryland does not use this
field.
175-178 Blank 4 ALPHA NUMERIC Required. Reserved for SSA
use. Fill with blanks.
179-201 Foreign 23 ALPHA NUMERIC Required. Fill with blanks.
State/Province Maryland does not use this
field.
202-216 Foreign Postal 15 ALPHA NUMERIC Required. Fill with blanks.
Code Maryland does not use this
field.
217-218 Country Code 2 ALPHA NUMERIC Required. Fill with blanks.
Maryland does not use this
field.
219 Employment 1 ALPHA NUMERIC Required. Fill with blanks.
Code Maryland does not use this
field.
220 Tax Jurisdiction 1 ALPHA NUMERIC Required. Fill with blanks.
Code Maryland does not use this
field.
221 Third-Party Sick 1 NUMERIC Required. If applicable, enter
Pay Indicator “1”, else enter zero.
222-248 Employer 27 ALPHA NUMERIC Enter the name of the
Contact Name employer’s contact.
Left justify and fill with
blanks.
249-263 Employer Contact 15 ALPHA NUMERIC Enter the employer’s contact
phone Number telephone number (including
area code).
Left justify and fill with
blanks.
264-268 Employer contact 5 NUMERIC Enter the employer’s contact
Phone Extension telephone number.
Left justify and fill with
blanks.
269-278 Employer Contact 10 NUMERIC If applicable, enter the
Fax Number employer’s contact fax
number (including area
code).
Otherwise fill with blanks.
For U.S and U.S. territories
only.
279-318 Employer Contact 40 ALPHA NUMERIC Enter the employer’s
E-Mail/Internet contact E-Mail/Internet
address.
This field may be upper and
lower case.
319-496 Filler 178 ALPHA NUMERIC Required. Maryland does
not use this field. Fill with
blanks.
497-504 Date Created 8 NUMERIC Required. Enter Date in
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RE RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD LENGTH
POSITION
format of YYYYMMDD
505-512 Time Created 8 NUMERIC Required. Enter Time in
format HHMMSSNN***
512
***NN in time means 100 thof a second
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“RS” Record Modified for Maryland Reporting
RS RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD LENGTH
POSITION
1-2 Record Identifier 2 ALPHA Required. Constant "RS."
3-9 Filler 7 ALPHA NUMERIC Required. Maryland does not use
this field. Fill with blanks.
10-18 Social Security 9 NUMERIC Required. Enter the employee’s
Number SSN as shown on the original
/replacement SSN card issued by
SSA. If no SSN is available, enter
zeros.
19-33 Employee First 15 ALPHA NUMERIC Required. Enter the employee’s first
Name name as shown on the SSN card.
Left justify and fill with blanks.
34-48 Employee Middle 15 ALPHA NUMERIC Required. If applicable, enter the
Name or Initial employee’s middle name or initial
as shown on the SSN card. Left
justify and fill with blanks.
49-68 Employee Last 20 ALPHA NUMERIC Required. Enter the employee’s
Name last name as shown on the SSN
card. Left justify and fill with blanks.
69-72 Suffix 4 ALPHA NUMERIC Required. Maryland does not use
this field. Fill with blanks.
73-94 Location Address 22 ALPHA NUMERIC Required. Enter the employee’s
location address. Left justify and fill
with blanks.
95-116 Delivery Address 22 ALPHA NUMERIC Required. Enter the employee’s
delivery address. Left justify and fill
with blanks.
117-138 City 22 ALPHA NUMERIC Required. Enter the employee’s
city. Left justify and fill with blanks.
139-140 State Abbreviation 2 ALPHA Required. Enter the employee’s
state or commonwealth/territory.
For a foreign address fill with
blanks.
141-145 Zip Code 5 NUMERIC Required. Enter the employee’s Zip
code. For a foreign address, fill
with blanks.
146-149 Zip Code 4 NUMERIC Required. Enter the employee’s
Extension four-digit extension of the Zip code.
If not applicable fill with blanks.
150-154 Blank 5 ALPHA NUMERIC Required. Maryland does not use
this field. Left justify and fill with
blanks.
155-177 Foreign 23 Alpha Numeric Required. Maryland does not use
State/Province this field. Left justify and fill with
blanks.
178-192 Foreign Postal 15 Alpha Numeric Required. Maryland does not use
Code this field. Left justify and fill with
blanks.
193-194 Country Code 2 Alpha Numeric Required. Maryland does not use
this field. Left justify and fill with
blanks.
195-196 Optional Code 2 Alpha Numeric Required. Maryland does not use
this field. Defined by state/local
agency. Applies to Unemployment
Reporting.
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RS RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD LENGTH
POSITION
197-202 Reporting Period 6 Alpha Numeric Required. Maryland does not use
this field. Applies to Unemployment
Reporting.
203-213 State Quarterly 11 Alpha Numeric Required. Maryland does not use
Unemployment this field. Applies to Unemployment
Insurance Total Reporting.
Wages
214-224 State Quarterly 11 Alpha Numeric Required. Maryland does not use
Unemployment this field. Applies to Unemployment
Insurance Total Reporting.
Taxable Wages
225-226 Numbers of Weeks 2 Alpha Numeric Required. Maryland does not use
worked. this field. Applies to Unemployment
Reporting.
227-234 Date first 8 Alpha Numeric Required. Maryland does not use
employed this field. Applies to Unemployment
Reporting.
235-242 Date of Separation 8 Numeric Required. Maryland does not use
this field. Applies to Unemployment
Reporting.
243-247 Blank 5 Alpha Numeric Fill with blanks. Reserved for SSA
use.
248-267 State Employer 20 Alpha Numeric Required. Maryland does not use
Account Number this field. Applies to Unemployment
Reporting.
268-273 Blank 6 Alpha Numeric Fill with blanks. Reserved for SSA
use.
274-275 State Code 2 Numeric Required. Enter “24” for Maryland
276-286 State Taxable 11 Numeric Required. Right justify and zero fill.
Wages
287-297 State Income Tax 11 Numeric Required. Total of state and local
Withheld (state taxes withheld. Must be added
and local taxes together, (do not report
reported together) separately). Right justify and zero
fill.
298-307 Other State Data - 10 Numeric Required. For use by Maryland
Maryland State State Retirement System. Right
Pick-up justify and zero fill.
308-327 Blanks 20 Alpha Numeric Required. Fill with blanks.
Maryland does not use this field.
328-336 Employer/Agent 9 Numeric Required. Enter the EIN under
Identification which tax payments were
Number (EIN) submitted. Enter only numeric
characters. Omit hyphens.
337 Blank 1 Alpha Numeric Required. Fill with blanks.
Maryland does not use this field.
338-345 Maryland Central 8 Numeric Required. Eight –digit Maryland
Registration Central Registration Number (Tax
Number (CR) Withholding Account Number).
346-356 Wages, Tips & 11 Numeric Required. Same as “RW” positions
Other 188-198.
Compensation
357-367 Federal Income 11 Numeric Required. Same as “RW” positions
Tax Withheld 199-209.
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RS RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD LENGTH
POSITION
368-369 Employee 2 Numeric Required. Number of exemptions
Withholding claimed on Form W-4 Employee’s
Allowance Withholding Allowance Certificate.
Right Justify.
370-496 Blanks 127 Alpha Numeric Required. Maryland does not use
this field. Fill with blanks.
497-504 Date Created 8 Numeric Required. Enter date in format
YYYYMMDD
505-512 Time Created 8 Numeric Required. Enter time in format of
HHMMSSNN***
512
***NN in time means 100 thof a second
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“RV” Record Modified for Maryland Reporting
RV RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD POSITION LENGTH
1-2 Record Type 2 Alpha Required. Enter "RV."
3-4 State Code 2 Numeric Required. Enter “24.”
5-9 State record type 5 Alpha Numeric Required. Value=”MW508.”
10-13 MW508 Employer 4 Numeric Required. Enter the tax year for this
– Tax Year report.
14-22 MW508 Employer 9 Numeric Required. Enter the EIN under
Identification which tax payments were
Number submitted. Enter only numeric
characters. Omit hyphens.
23-30 MW508- Central 8 Numeric Required. Eight-digit Maryland
Registration Central Registration Number (Tax
Number Withholding Account Number).
31-87 MW508- Employer 57 Alpha Numeric Required. Enter the name
Name associated with the EIN entered in
positions 8-16. Left justify and fill
with blanks.
88-109 MW508- Employer 22 Alpha Numeric Required. Enter the employer’s
– Street Address street address. Left justify and fill
with blanks.
110-131 MW508- Employer 22 Alpha Numeric Required. Enter the employer’s
Address –City city. Left justify and fill with blanks.
132-133 Mw508- Employer 2 Alpha Required. Enter the employer’s
Address –State state.
134-138 MW508-Employer 5 Numeric Required. Enter the employer’s zip
Address-Zip Code code.
139-142 MW508-Employer 4 Numeric Required. Enter the employer’s
Address Zip Code four-digit extension of the zip code.
Extension If not applicable, fill with blanks.
143-148 MW508- Employer 6 Numeric Required. Enter total number
Number of W2s W2s/1099’s coded for Maryland.
from Line 1a or Right justify and zero fill.
Number of 1099’s
from Line 1b
149-160 MW508- Employer 12 Numeric Required. Enter the total tax
Total Amount of reported on all MW506s. Right
Taxes Reported justify and zero fill
from Line 2
161-172 MW508-Employer 12 Numeric Required. Enter the total
Total Tax Withheld state/local tax for all MD employee
as shown on W2s records. Right justify and zero fill.
from Line 3a or
1099’s from Li ne
3b
173-184 MW508-Enter total 12 Numeric Required. Enter the total
withholding tax withholding taxes paid this year.
paid this year from Right justify and zero fill.
Line 3c
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RV RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD POSITION LENGTH
185-196 MW508- Employer 12 Numeric Required. Enter total eligible
Total Tax-Exempt business tax credits if you are a
Credits (Form tax-exempt organization and as
MW508CR) from indicated on Form MW508CR. **
Line 3d (see note for additional
information). Right justify and zero
fill.
197-208 MW508-Employer 12 Numeric Required. Subtract line 3c and 3d
Amount Tax Due from line 3. If amount is zero or
from Line 4 greater enter here otherwise, go to
line 5. Right justify and zero fill.
209-220 MW508-Employer 12 Numeric Required. If line 3 minus lines 3c &
Overpayment from 3d is less than zero, enter the
Line 5 difference here as a positive
number. Right justify and zero fill.
221-232 MW508-Employer 12 Numeric Required. Enter amount you wish
– Amount of to be applied as credit. Right justify
Overpayment to and zero fill.
be applied as
credit to your
account from Line
6
233-244 MW508- 12 Numeric Required. Enter amount you wish
Employer- Amount to have refunded. Right justify and
of Overpayment to zero fill.
be refunded from
Line 7
245-256 MW508-Employer 12 Numeric Required. Total amount of wages
Gross Payroll reported for all MD employees in
from amount in RS record. Right justify and zero
box fill.
257-268 MW508-Employer- 12 Numeric Required. For use by Maryland
State Pickup State Retirement System. Right
Amount justify and zero fill.
269-296 MW508 Employer 28 Alpha Numeric Required. Enter name of individual
Representative authorized to certify the filing of this
Name report. Left justify and fill with
blanks.
297-311 MW508-Employer 15 Alpha Numeric Required. Enter the title of
Representative individual authorized to certify this
Title report. Left justify and fill with
blanks.
312-319 MW508-Employer 8 Numeric Required. Enter the date this
Representative report is submitted. (YYYYMMDD)
Date
320-329 MW508- Employer 10 Numeric Required. Enter phone number of
Representative the individual authorized to certify
Phone Number this report. 1234567890
330-330 MW508-Employer 1 Alpha Required. Enter “Y” for Yes, “N” for
Total File Indicator No
(Is this a complete
filing?)
331 MW508- Employer 1 Alpha Required: Enter “Y” for Yes, “N” for
Partial File (Will No
you be submitting
additional W2’s? (For Partial Filers)
332 MW508- Employer 1 Alpha Required: Enter “Y” for Yes, “N” for
Partial File (Will No
you be submitting For Partial Filers)
additional 1099’s?
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RV RECORD FIELD NAME FIELD FIELD TYPE FIELD DESCRIPTION
FIELD POSITION LENGTH
333-338 NAICS Code 6 Numeric Required: North American Industry
Classification System (Business
Activity Code) Enter a 6-digit code.
Right justify and zero fill.
339-496 Blank 158 Alpha Numeric Required. MD does not use this
field. Fill with blanks.
497-504 Date Created 8 Numeric Required. Enter date in format
YYYYMMDD
505-512 Time Created 8 Numeric Required. Enter time in format of
HHMMSSNN***
512
** MW508CR must be included with the media if credit is claimed.
***NN in time means 100th of a second
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Third-Party Sick MW508 Reporting – How to Set Record Indicators
This is a synopsis of the electronic file Field Descriptions that are relevant to a MW508 file
submitted by a third-party sick vendor. These Field Descriptions are taken from the Record
Formats for RE, RS and RV records and have been placed here for reference. To check these fields
in your EFW2 file, open the file in Windows Notepad; Under the in View menu header, check
Status Bar so that you can find the field by column number and row number.
Keep in mind that you must use this third-party Field Description ONLY IF you are the paying
agent. In this case the RE, RS and RV records should reference the Maryland Withholding Account
(FEIN/CR) under which withholding taxes were paid.
The RA record has no Field Descriptions specific to third-party withholding agents; submitters
should follow the SSA’s Specifications for Filing Forms W2 Electronically to reflect the submitte r’s
Federal Employer Identification Number FEIN).
The RE record fields:
Field 7should have a “1”.
Field 8-16 should indicate the FEIN of the paying Agent (withholding tax payments must have
been made to this FEIN and it must be an account registered with the State of
Maryland).
Field 17-25 is for the employer FEIN (withholding tax payments must not have been made to
this FEIN but made on behalf of this FEIN).
Field221 should have a “1”.
The RS record fields:
Field 328-336 should be the FEIN of the paying Agent.
Field 338-345 should be the Central Registration number of the paying Agent.
The RV record fields:
Field 14-22 should be the Fein of the paying Agent.
Field 23-30 should be the Central Registration number of the paying Agent.
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Resolving File Errors
W2 Bulk Upload Testing Application in bFile
The bFile Services website provides a Test Link “W2 Bulk Upload Testing Application” to
check your file for errors
(https://interactive.marylandtaxes.gov/Business/bFile/OSC/SelectApp.aspx).
If the file is rejected upon validation, the associated error message will report the line number
and position (in Windows Notepad, it is ‘column’) of the error within your file so that it can be
corrected.
To View the Electronic File
Open the EFW2 file using Windows Notepad. Some hints to navigate this file to make
corrections:
• Click on the View menu header and make sure the Status Bar is checked. This will allow
for the Line number and Column number (example, Ln 1, Col 1) to appear at the bottom
right corner of the screen, below the scroll bar that goes from left to right.
• Click on the Format menu header and make sure Word Wrap is unchecked.
• Use caution when adding/subtracting fields in each line, that the remainder of the line is
held in position, such as time/data stamp at the end of each line should remain in column
497.
QuickBooks Users’ Common Question
Do not upload QuickBooks’ EXCEL or PDF files. These are not acceptable formats. You must
create a “W2REPORT” text file from QuickBooks and upload the text file online to bFile at
https://interactive.marylandtaxes.gov/Business/bFile/OSC/SelectApp.aspx .
There is neither a direct link nor an automated link to upload from QuickBooks to
Comptroller, State of Maryland.
Please contact QuickBooks support for instructions on how to create the “W2REPORT” text
file.
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Maryland Reject Error Code Definitions
“RE” Record Error Code Definition
E00020 - RE TAX-YEAR < 1986 OR > 2021
The tax year in the RE record in positions 3-6 is less than 1986 or greater than 2021
E00030 - RE TAX-YEAR NOT NUMERIC
The tax year in the RE record in positions 3-6 is not numeric.
Hint: May contain blanks
E00040 - RE FEIN NOT NUMERIC
The FEIN in the RE record in positions 8-16 is not numeric .
Hint: May contain blanks
E00080 - RE RECORD NOT FOUND BEFORE RS
The RE record is missing or not found before the RS record.
E00090 - RE RECORD NOT FOUND BEFORE RV
The RE record is missing or not found before the RV record, or the RE record is missing the
“MD” state code. Remove highlighted area.
E00100 - RE RECORD Agent Indicator Code Not Equal 1 or Space
The RE record Agent Indicator Code in position 7 contains an entry other than 1 or a space.
E00110 - RE RECORD Agent EIN not >= Zero
The RE record Agent for EIN in positions 17-25 is not greater than or equal to zeroes. When
Agent Indicator Code equals 1, the EIN must be greater than zero. When Agent Indicator
equals zero, the EIN must be blanks. See Field Description for field 17-25 in RE Record.
E00120 - RE RECORD 3 rdParty Sick Indicator Not Equal 1 or zero
The RE record Third Party Sick Indicator in position 221 must equal the number 1 or zero.
E00130 - RE RECORD Date not > 0 or Not Equal YYYYMMDD
The RE record Date Created field in positions 497-504 must be present and in YYYYMMDD
format.
E00140 - RE RECORD Time not > 0 or Not Equal HHMMSSNN
The RE record Time Created field in positions 505-512 must be present and in HHMMSSNN
where NN = 100th second format.
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“RS” Record Error Codes Definition
S00010 - RS FEIN NOT NUMERIC
The FEIN in the RS record in positions 328-336 is not numeric.
Hint: May contain blanks
S00020 - RS FEIN DOES NOT MATCH CR FEIN
The FEIN in positions 328-336 associated with the CR number in positions 338-345 in the RS
record does not match the FEIN associated with the CR number in the Maryland master file.
S00030 - RS FEIN DOES NOT MATCH RE FEIN
The FEIN in positions 328-336 in the RS record does not match the FEIN in positions 8-16 in
the RE record.
S00050 - RS CR-NBR NOT FOUND ON CR MASTER
The Maryland Central Registration number in the RS record in positions 338-345 is not found
in the Maryland master file.
S00060 - RS CR-NBR NOT NUMERIC OR = ZEROES
The Maryland Central Registration number in the RS record in positions 338-345 is not
numeric or equals zeroes .
Hint: May contain blanks
S00070 - RS RECORD Date not > 0 or Not Equal YYYYMMDD
The RS record Date Created field in positions 497-504 must be present and in YYYYMMDD
format.
S00080 - RS RECORD Time not > 0 or Not Equal HHMMSSNN
The RS record Time Created field in positions 505-512 must be present and in HHMMSSNN
where NN = 100thsecond format.
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“RV” Record Error Codes Definition
V00010 - RV TAX-YEAR < 1986 OR > 2021
The tax year in the RV record in positions 10-13 is less than 1986 or greater than 2021.
V00020 - RV TAX-YEAR NOT NUMERIC
The tax year in the RV record in positions 10-13 is not numeric.
V00030 - RV FEIN NOT NUMERIC
The FEIN in the RV record in positions 14-22 is not numeric.
V00040 - RV FEIN DOES NOT MATCH CR FEIN
The FEIN in positions 14-22 associated with the CR number in positions 23-30 in the RV
record does not match the FEIN associated with the CR number in the Maryland master file.
V00050 - RV FEIN DOES NOT MATCH RE FEIN
The FEIN in positions 14-22 in the RV record does not match the FEIN in positions 8-16 in the
RE record.
V00060 - RV FEIN DOES NOT MATCH RS FEIN
The FEIN in positions 14-22 in the RV record does not match the FEIN in positions 328-336 in
the RS record.
V00080 - RV CR-NBR DOES NOT MATCH RS CR-NBR
The Maryland Central Registration number in positions 23-30 in the RV record does not
match the Maryland Central Registration number in positions 338-345 in the RS record.
V00090 - SMART FEIN DOES NOT MATCH CR FEIN OR SMART CR-NBR DOES NOT MATCH CR
CR-NBR
The FEIN in positions 14-22 or the CR number in positions 23-30 in the Maryland accounting
system does not match the FEIN or CR number in the Maryland Central Registration master
file.
V00100 - RV CR-NBR NOT FOUND ON SMART
The Maryland Central Registration number in positions 23-30 in the RV record is not found in
Maryland’s accounting system.
V00110 - RV CR-NBR NOT FOUND ON CR MASTER
The Maryland Central Registration number in positions 23-30 in the RV record is not found in
the Maryland master file.
V00120 - RV CR-NBR NOT NUMERIC OR = ZEROES
The Maryland Central Registration number in positions 23-30 in the RV record is not numeric
or equals zeroes.
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V00130 - RV NBR-W2S-L1 DOES NOT MATCH SUM RS RECORDS
The number of W2 forms for Maryland, positions 143-148 in the RV record, does not match
the sum of W2 forms contained in the RS records.
Hint: Verify that every Maryland W2 (RS) record has a MD State Code value of 24 in position
274. Software will not include in the total count of W2s the records that do not have a value of
24 in position 274.
V00140 - RV NBR-W2S-L1 NOT NUMERIC
The number of W2 forms, field 143 in the RV record, is not numeric in positions 143-148.
V00150 - RV TOT-TAX-W2S-L3 DOES NOT MATCH SUM RS STATE-TAX-WH
The total state tax withheld on the W2 forms, field 161 in the RV record, does not match the
sum of state tax withheld contained in the RS record in positions 287-297.
Hint: Verify that every Maryland W2 (RS) record has a MD State Code value of 24 in position
274. Software will not include the state tax withheld for records that do not have a value of 24
in position 274.
V00160 - RV TOT-TAX-W2S-L3 NOT NUMERIC
The total tax on the W2 forms, field 161 in the RV record is not numeric in positions 161-172.
V00170 - RV TOTAMT-WTHLD-L2 NOT NUMERIC
The total amount withheld, field 149 in the RV record is not numeric in positions 149-160.
V00180 - RV RECORD NOT FOUND BEFORE NEXT RA
Submission sequence problem; The RV record was missing or was not found before the next
RA record, or the RV record was missing state code of “24” in field 3.
V00190 - RV RECORD NOT FOUND BEFORE NEXT RE
Submission sequence problem; The RV record was missing or not found before the next RE
record, or the RV record was missing state code of “24” in field 3.
V00200 - RV RECORD NOT FOUND BEFORE W2DATA-EOF
Submission sequence problem; The RV record was missing or not found before the W2 data or
end of file.
V00220 - RV RECORD WH TAX PAID –L3c not >= 0
The RV record MW508 Line 3c “Withholding Tax Paid this Year” must be greater than or equal
to zero in positions 173-184.
V00230 - RV RECORD Tax Exempt Credit –L3d not >= 0
The RV record MW508 Line 3d “Tax Exempt Credit” must be greater than or equal to zero in
positions 185-196.
V00240 - RV RECORD Tax Due Amount –L4 not >= 0
The RV record MW508 Line 4 “Amount Due with Return” must be greater than or equal to
zero or does not equal L3 –(L3c + L3d) in positions 197-208.
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V00250 - RV RECORD Overpayment –L5 not >= 0
The RV record MW508 Line 5 “Overpayment” must be greater than or equal to zero or does
not equal the positive value of L3 –(L3c + L3d) in positions 209-220.
V00260 - RV RECORD Overpayment Credit –L6 not >= 0
The RV record MW508 Line 6 “Overpayment Credit” must be greater than or equal to zero but
cannot exceed Line 5 –Overpayment in positions 221-232.
V00270 - RV RECORD Overpayment Refund –L7 not >= 0
The RV record MW508 Line 7 “Overpayment Credit” must be greater than or equal to zero but
cannot exceed Line 5 –Overpayment in positions 233-244.
V00280 - RV RECORD Total Gross Maryland Payroll Amount not >= 0
The RV record MW508 “Total Gross Maryland Payroll Amount” must be greater than or equal
to zero in positions 245-246.
V00290 - RV RECORD Total File Indicator not = Y or N
The RV record MW508 field “Total File Indicator” must be equal to Y or N in position 330.
V00300 - RV RECORD Partial File Indicator W2’s not = Y or N
The RV record MW508 field “Partial File Indicator W2’s” must be equal to Y or N in position
331.
V00310 - RV RECORD Partial File Indicator 1099’s not = Y or N
The RV record MW508 field “Partial File Indicator 1099’s” must be equal to Y or N in position
332.
V00320 - RV RECORD NAICS Code not Numeric
The RV record MW508 field “NAICS Code” must be numeric in positions 333 - 338.
V00330 - RV RECORD Date not > 0 or Not Equal YYYYMMDD
The RV record Date Sent field must be present and in YYYYMMDD format in positions 497-
504.
V00340 - RV RECORD Time not > 0 or Not Equal HHMMSSNN
The RV record Time Sent field must be present and in HHMMSSNN where NN = 100th second
format in positions 505-512.
.
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Frequently Asked Questions
What is the Maryland Central Registration number?
The Central Registration number is an eight-digit number assigned by Maryland when you
open a state withholding account. It will never be the first 8 digits of the Federal ID number.
How can I confirm an employer’s Maryland Central Registration number?
You can contact Taxpayer Communications by telephone at 410-260-7980 (8:00 a.m. to 4:30
p.m.) from Central Maryland, or 1-800-638-2937 from elsewhere, by e-mail at
taxhelp@marylandtaxes.gov or by fax at 410-974-2967. Be prepared to provide the following
information: Federal Employer Identification Number (FEIN); name of company; and name
and method of contact for the person inquiring.
What is a NAICS code?
In the “RV” record, the NAICS code (Business Activity Code) field positions 333-338 is a
required 6-digit field (included on the paper MW508 for tax year 2021).
Blanks in these positions will cause your file to be rejected. The North American Industry
Classification System (NAICS) is the standard used by federal statistical agencies in classifying
business establishments for the purpose of collecting, analyzing, and publishing statistical
data related to the U.S. business economy. To find your NAICS code, please reference
http://www.census.gov/eos/www/naics/ (Census Bureau).
Who can file paper wage and tax statements?
Employers having less than 25 W2 wage and tax statements to report may send a paper Form
MW508 with paper copies of the W2 wage and tax statements to:
Revenue Administration Division
ATTN: Returns Processing, Room 206
110 Carroll Street
Annapolis, MD 21411-0001
Can I file my corrections electronically or on magnetic media?
No, we cannot process W2Cs or MW508As electronically or on magnetic media. All W2Cs and
MW508As must be submitted on paper to the address above.
What documents do I need to send with my magnetic media?
No documents are required. The annual reconciliation information is contained in the “RV”
record, which includes all fields from the Maryland Form MW508. A contact name and
number should be included should there be a problem with the media or the file itself.
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What if I file both paper returns and magnetic media?
All paper W2s/1099Rs not included on media must be submitted together in one package
with the media. Also, include Form MW508 showing the totals of all paper W2s/1099Rs, Form
MW508CR (Business Income Tax Credits) and payment of balance due, if applicable. Please be
sure your name, Federal Employer Identification Number, and Maryland Central Registration
number are on all documents. Send the package to the following address:
Revenue Administration Division
Attn: Magnetic Media Unit, Room 214
110 Carroll Street
Annapolis, MD 21411-0001
Am I required to submit a test file?
No, test files are not required, but are preferred. We recommend and encourage filers to
submit a test file on our website using bFile W2 Bulk Upload Testing Application. If a test file
is larger than 10MB, please call (410) 260-7150 to have size limitation increased. Test files
will provide validation for proper format and identification of problems before production
data is submitted, avoiding delays in processing.
Is there a filing deadline?
The filing deadline for both W2 and 1099R wage and tax statements is January 31 .If any due
date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next
business day.
What is the earliest year I can submit using the Bulk Upload Application?
The earliest year that can be submitted using the Bulk Upload Application is tax year 2019.
What information is included in the history file?
The history file provides only the information that is submitted using the Bulk Upload
Application. It does not include paper filing or files that were submitted using magnetic
media.
Can I file back-year data on magnetic media?
Yes. Maryland can process all back-year data if it is submitted on magnetic media. All data
must be presented in the current year’s format and the tax year must be properly entered in
the “RE” record.
Can I submit for multiple employers?
Yes. Multiple employers can be submitted within one file. Be sure to include one set of record
types in this sequence (RE, RS, RV) for each employer.
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Do you return the media after you are done?
No. magnetic media becomes the property of the Revenue Administration Division and for
security reasons it is destroyed after being successfully processed.
What if I am having difficulty creating my W2 file?
If you are having difficulty in creating your W2 file, please call us at (410) 260-7150 (8:00 a.m.
to 4:30 p.m.), or email to efil@marylandtaxes.gov. Every attempt will be made to assist you in
resolving your problem.
Where do we send the magnetic media?
Revenue Administration Division
ATTN: Magnetic Media Unit, Room 214
110 Carroll Street
Annapolis, MD 21411-0001
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