What are the most common errors associated with magnetic media filing?

• Omitting the Federal Employer Identification Number (FEIN) or using an invalid FEIN.
• Using an incorrect format for the FEIN, which is nine positions, all numeric, and no hyphen.
• Using a FEIN that does not correspond to the employer's Central Registration number.
• Central Registration number not used or reported in the incorrect location.
• Using the Unemployment number instead of the Central Registration number.
• Using the FEIN instead of the Central Registration number.
• No names listed in the RS record. Maryland does not read the RW, RO, or RU records. If these records are contained in file, they are overlooked.
• Using any format other than EFWR, formerly Magnetic Media Reporting and Electronic Filing MMREF-1.
• Failure to modify RE record to include the Central Registration Number in positions 222-229.
• Failure to modify RS Record to include Employer Identification Number (EIN) positions 328-336.
• Failure to include the RV containing MW508 information.
• Blank media sent.
• Sending media for State Unemployment Insurance instead of W-2 media to Revenue Administration Division.
• Not sending all media for the employer together.
• Using the FEIN when the withholding account was opened with a Social Security number. (Account information needs to be updated)
• Creating out-of-balance conditions between RS record totals and RV record totals.
• Separating the state and local taxes. These are to be combined and reported as state tax withheld.
• Incorrect record length. Record lengths must be 512 for W-2's and 750 for 1099's.
• Variable block sizes instead of fixed block.
• Filers who engage a service bureau on their behalf should be careful not to report duplicate data, which may generate penalty or balance due notices.