Filing Requirements for W-2 Wage Data

Employers with 25 or more W-2 forms to report must file on magnetic media in the Social Security Administration Publication format, using the Specifications for Filing Forms W-2 Electronically (EFW2) (formerly Magnetic Media Reporting and Electronic Filing (MMREF-1)) as defined in the Social Security Administration Publication No.42-007 EFW2 Tax Year 2011 with Maryland modifications.

Employers who fail to comply may incur a penalty of $50 for each violation. Each W-2 submitted that is not properly filed is a separate violation subject to the $50 penalty. Failure to comply with Section 13-706 of the Tax General Article, Annotated code of Maryland, may result in the assessment of additional penalties.

The required records are:

RA-Submitter Record (Same as SSA)

RE-Employer Record (Modified)

RS-State Record (Modified)

RV- Total Record (Modified)