Employers with 100 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 2007 (V.1).
The "RE" record has been modified to include the Maryland Central Registration Number in positions 222-229.
The "RS" record has been modified to include the Employer Identification Number in positions 328-336.
The new "RV" record will replace the MW508 portion of the "RE" record that was modified for tax year 2006 to reflect Form MW508 data
The two-digit field for Employee Withholding Allowance located in positions 368-369 of the "RS" record is a required field for tax year 2007. Failure to provide required data in the "RS" record will require to us to reject the magnetic media filing. Any rejected filing is considered to be not filed and may be subject to penalties.
It is not necessary to submit the Transmitter Report of Magnetic Media Filing with the magnetic media, since the "RV" record layout reflects required and requested fields from the Maryland Form MW508. We will validate the FEIN and CR numbers used by employers in the "RV" record. Employer records containing an invalid combination will be rejected.
Failure to comply with the W-2 and 1099 data reporting rules may result in a penalty of $50 for each violation, along with a $50 penalty for each annual W-2 or 1099 report that is not properly filed. Additional penalties may be assessed for failing to comply with Section 13-706 of the Tax-General Article, Annotated Code of Maryland.
| POSITION |
FIELD NAME |
LNTH |
RECORD DESCRIPTION |
| 1-2 |
Record Type |
2 |
Required. Constant "RE" |
| 3-6 |
Tax Year |
4 |
Required. Enter the tax year for this report |
| 7 |
Agent Indicator Code |
1 |
Fill with blanks. Maryland does not use this field. |
| 8-16 |
Employer /Agent Identification Number (EIN) |
9 |
Required. Enter the EIN under which tax payments were submitted. Enter only numeric characters. Omit hyphens. |
| 17-25 |
Agent for EIN |
9 |
Fill with blanks. Maryland does not use this field. |
| 26 |
Terminating Business Indicator |
1 |
Enter 0. Maryland does not use this field |
| 27-30 |
Establishment Number |
4 |
Fill with blanks. Maryland does not use this field. |
| 31-39 |
Other EIN |
9 |
Fill with blanks. Maryland does not use this field. |
| 40-96 |
Employer Name |
57 |
Required. Enter the name associated with the EIN entered in positions 8-16. Left justify and fill with blanks. |
| 97-118 |
Location Address |
22 |
Required. Enter the employer's location address. Left justify and fill with blanks. |
| 119-140 |
Delivery Address |
22 |
Required. Enter the employer's delivery address. Left justify and fill with blanks. |
| 141-162 |
City |
22 |
Required. Enter the employer's city. Left justify and fill with blanks. |
| 163-164 |
State Abbreviation |
2 |
Required. Enter the employer's state. Use the postal abbreviation. For a foreign address, fill with blanks. |
| 165-169 |
zip Code |
5 |
Required. Enter the employer's zip code. For a foreign address, fill with blanks. |
| 170-173 |
Zip Code Extension |
4 |
Enter the employer's four-digit extension of the zip code. If not applicable, fill with blanks. |
| 174-178 |
Blank |
5 |
Fill with blanks. Reserved for SSA use. |
| 179-201 |
Foreign State Province |
23 |
Left justify and fill with blanks. Maryland does not use this field. |
| 202-216 |
Foreign Postal Code |
15 |
Left justify and fill with blanks. Maryland does not use this field. |
| 217-218 |
Country Code |
2 |
Fill with blanks. Maryland does not use this field. |
| 219 |
Employment Code |
1 |
Fill with blanks. Maryland does not use this field. |
| 220 |
Tax Jurisdiction Code |
1 |
Fill with blanks. Maryland does not use this field. |
| 221 |
Third-Party Sick Pay Indicator |
1 |
Enter zero. Maryland does not use this field. |
| *222-229 |
Maryland Central Registration Number |
8 |
Required. Eight-digit Maryland Central Registration Number (Tax Withholding Account Number). |
| 230-512 |
Filler |
283 |
Maryland does not use this field |
*Indicates new requirements for tax year 2007.
| POSITION |
FIELD NAME |
LNTH |
RECORD DESCRIPTION |
| 1-2 |
Record Type |
2 |
Required. Constant "RS" |
| 3-9 |
Filler |
7 |
Maryland does not use this field |
| 10-18 |
Social Security Number |
9 |
Required. |
| 19-33 |
Employee First Name |
15 |
Required. Left justify and fill with blanks |
| 34-48 |
Employee Middle Name or Initial |
15 |
Required. Left justify and fill with blanks |
| 49-68 |
Employee Last Name |
20 |
Required. Left justify and fill with blanks |
| 69-72 |
Filler |
4 |
Maryland does not use this field |
| 73-94 |
Location Address |
22 |
Required. Left justify and fill with blanks |
| 95-116 |
Delivery Address |
22 |
Required. Left justify and fill with blanks |
| 117-138 |
City |
22 |
Required. Left justify and fill with blanks |
| 139-140 |
State Abbreviation |
2 |
Standard State Abbreviation |
| 141-145 |
Zip Code |
5 |
Standard Federal Zip Code |
| 146-149 |
Zip Code Extension |
4 |
Blank if not available |
| 150-273 |
Filler |
124 |
Maryland does not use this field |
| 274-275 |
Maryland State Code |
2 |
Constant "24" for Maryland |
| 276-286 |
Maryland State Taxable Wages |
11 |
Required. Right justify and fill with zeros |
| 287-297 |
Maryland State Income Tax Withheld |
11 |
Required. Total of state and local taxes withheld must be added together (Do not report separate): Right justify and fill with zeros |
| 298-307 |
Maryland State Pickup |
10 |
For use by Maryland State Retirement System. Right justify and fill with zeros |
| 308-327 |
Filler |
20 |
Maryland does not use this field |
| *328-336 |
Employer/Agent Identification Number (EIN) |
9 |
Required. Enter the EIN under which tax payments were submitted. Enter only numeric characters. Omit hyphens. |
| *337-337 |
Filler |
1 |
Maryland does not use this field. |
| 338-345 |
Maryland Central Registration Number |
8 |
Required. Eight-digit Maryland Central Registration Number (Tax Withholding Account Number). |
| 346-356 |
Wages, Tips & Other Compensation |
11 |
Required. Same as "RW" positions 188-198 |
| 357-367 |
Federal Income Tax Withheld |
11 |
Required. Same as "RW" positions 199-209 |
| 368-369 |
Employee Withholding Allowance |
2 |
Required. Number of exemptions claimed by employee on Form W-4, Employee's Withholding Allowance Certificate |
| 370-512 |
Filler |
143 |
Maryland does not use this field |
| |
|
512 |
|
*Indicates new requirements for tax year 2007.
| POSITION |
FIELD NAME |
LNTH |
RECORD DESCRIPTION |
| 1-2 |
Record Type |
2 |
Required. Constant "RV" |
| 3-4 |
State Code |
2 |
Required. Constant "24" |
| 5-9 |
State record type |
5 |
Required. Value="MW508" |
| 10-13 |
MW508 Employer - Tax Year |
4 |
Required. Enter the tax year for this report. |
| 14-22 |
MW508 Employer Identification Number |
9 |
Required. Enter the EIN under which tax payments were submitted. Enter only numeric characters. Omit hyphens. |
| 23-30 |
MW508 - Central Registration Number |
8 |
Required. Eight-digit Maryland Central Registration Number (Tax Withholding Account Number). |
| 31-87 |
MW508 - Employer Name |
57 |
Required. Enter the name associated with the EIN entered in positions 8-16. Left justify and fill with blanks. |
| 88-109 |
MW508 - Employer - Street Address |
22 |
Required. Enter the employer's street address. Left justify and fill with blanks. |
| 110-131 |
MW508 - Employer Address - City |
22 |
Required. Enter the employer's city. Left justify and fill with blanks |
| 132-133 |
MW508 - Employer Address - State |
2 |
Required. Enter the employer's state. |
| 134-138 |
MW508 - Employer Address - Zip Code |
5 |
Required. Enter the employer's Zip code. |
| 139-142 |
City MW508 - Employer Address Zip Code Extension |
4 |
Enter the employer's four-digit extension of the Zip code. If not applicable, fill with blanks. |
| 143-148 |
MW508 - Employer Number of W-2s from Line 1 |
6 |
Required. Enter total number W-2s coded for Maryland. Right justify and zero fill. |
| 149-160 |
MW508 - Employer Total Amount of Taxes Reported from Line 2 |
12 |
Required. Enter the total tax reported on all MW506s. Right justify and zero fill. |
| 161-172 |
MW508 - Employer Total Tax Withheld as shown on W-2s from Line 3 |
12 |
Required. Enter the total state/local tax for all Maryland employee records. Right justify and zero fill. |
| 173-184 |
MW508 - Employer Total Tax Exempt Credits (Form 500CR) - from Line 3A |
12 |
Enter total eligible business tax credits if you are a tax-exempt organization and as indicated on Form 500CR. (500CR must be sent in if credit is claimed.) Right justify and zero fill. |
| 185-196 |
MW508 - Employer Amount Tax Due from Line 4 |
12 |
Subtract line 3a from line 3. If amount is zero or greater, enter here. Otherwise, go to line 5. Right justify and zero fill. |
| 197-208 |
MW508 - Employer Overpayment from Line 5 |
12 |
If line 4 is more than line 2, subtract line 2 from line 4. Right justify and fill with zeros. |
| 209-220 |
MW508 - Employer - Overpayment from Line 6 |
12 |
Right justify and zero fill. |
| 221-232 |
MW508 - Employer - Amount of Overpayment to be applied as credit from Line 7 |
12 |
Enter amount you wish to have applied as credit. Right justify and zero fill. |
| 233-244 |
MW508 - Employer - Amount of Overpayment to be refunded from Line 8 |
12 |
Enter amount you wish to have refunded. Right justify and zero fill. |
| 245-256 |
MW508 - Employer Gross Payroll |
12 |
Total amount of wages reported for all Maryland employees in RS record. Right justify and zero fill. |
| 257-268 |
MW508 - Employer-State Pickup Amount |
12 |
For use by Maryland State Retirement System. Right justify and zero fill. |
| 269-296 |
MW508 - Employer Representative Name |
28 |
Required. Enter name of individual authorized to certify the filling of this report. Left justify and fill with blanks. |
| 297-311 |
MW508 - Employer Representative Title |
15 |
Required. Enter the title of individual authorized to certify this report. Left justify and fill with blanks. |
| 312-319 |
MW508 - Employer Representative Date |
8 |
Required. Enter the date this report is submitted (YYYYMMDD). |
| 320-329 |
MW508 - Employer Representative Phone Number |
10 |
Required. Enter phone number of individual authorized to certify this report (1234567890). |
| 330-330 |
MW508 - Employer Total File Indicator (Is this a complete filing?) |
1 |
Required. Enter "Y" for Yes, "N" for No. |
| 331-512 |
Filler |
182 |
Maryland does not use this field. |
