Federal IRS/SSA Tape Format - Alternative 2

Example of Federal IRS/SSA Tape Format

The following format is a modified IRS/SSA format. Although the IRS/SSA magnetic media reporting allows for record types 'A','B','E','W','I','T','F', we will be capturing the necessary Wage Record information exclusively from record types 'E', employer record, and 'S', employee wage, and bypassing all other record types. The 'E' and 'S' record types have been modified to allow for UI information.

Note: Wages reported to IRS/SSA are different from Wisconsin UI total Gross Wages. Following are the 'E' and 'S' record layouts for the modified IRS/SSA format:

Code 'E' - Employer Record

Use a separate code 'E' record for each State Employer Account Number recorded on the tape. Group all employee records (Code 'S') following the code 'E' record for the State UI Employer Account Number reporting group. At least one Code 'S' record must be present for each code 'E' record reported on the file.

E RECORD FORMAT
LOCATION FIELD LENGTH DESCRIPTION & REMARKS

01

Record Identifier

1

Constant 'E'

02-05

Filler

4

Not used by Wisconsin UI.

06-14

FEIN

9

Enter 9-digit Federal Employer ID No.

15-158

Filler

144

Not used by Wisconsin UI.

159

Name Code

1

Enter 'S' if the surname appears first in the employee name field (positions 11-37) of the following Code 'S' records. Enter 'F' if the first name appears first in the employee name field of the following Code 'S' records. This code may vary with each Code 'E' record as long as it remains consistent with the following Code 'S' records.

160-167

Filler

8

Not used by Wisconsin Wage Record.

168

Tax Type Code

1

Enter 'B' to designate the following Code 'S' records are UI Wage Records.

169-170

State Code

2

Enter '55' to designate Wisconsin.

171-175

Filler

5

Not used by Wisconsin Wage Record.

176-185

Employer UI Account Number

10

Enter your 10 digit UI Account Number. (Example: 123456-000-7 enter 1234560007).

186-187

Record Code

2

Should always contain '01'.

188-275

Filler

88

Space-fill characters 188 - 275, and place carriage return in position 276.

Code 'S' Employee Wage Record

Use the Code 'S' employee record to report employee wage information in conjunction with Code 'E' record. Generate this record for each employee of an employer and group by employer immediately following the 'E' record.

The format of the employee name on the Code 'S' record must correspond to the Name Code in position 159 of the preceding Code 'E' record. Separate the first and last name by a blank. If a preceding Code 'E' record (position 159) contains 'F', the first name (maximum 8 characters) is followed by a space and then surname (maximum 10 characters). If preceding Code 'E' record (position 159) contains 'S', the surname (maximum 10 characters) is followed by a space and then first name (maximum 8 characters).

Omit leading titles, e.g., Mr., Mrs., Ms., from the name field. Lower case letters are not acceptable. Do not use punctuation. Connect parts of a compound surname by a hyphen. Do not separate leading letters (e.g., 'O', 'Mc' etc.) from the rest of the surname by a blank.

The employee Quarterly UI Total Gross Wage Field (positions 132-140) must include dollars and cents and must be reported 'unsigned'. Do not report negative amount fields. Only positive amounts will be accepted. Do not use commas, decimal points or dollar signs in positions 132-140.

S RECORD FORMAT
LOCATION FIELD LENGTH DESCRIPTION & REMARKS

01

Record Identifier

1

Constant 'S'

02-10

Social Security Number

9

Enter the employees social security number. If not available, fill with zeroes.

11-37

Employee Name

27

Enter employees name. left justify and fill with blanks.

38-123

Filler

86

Not used by Wisconsin Wage Record.

124-125

State Code

2

Enter '55' to designate Wisconsin.

126-127

Record Code

2

Should always contain '01'.

128-131

Reporting Period (MMYY)

4

Enter the last month and year for calendar quarter for which this report applies; ex: '0300' for January - March 2000.

132-140

Employee Quarterly UI Total Gross Wages

9

Right justify, zero fill. Enter dollars and cents. Do not use commas, decimal points, or dollar signs; (ex: if wages are $6425.50 position 132-140 should contain 000642550).

141-275

Filler

135

Space-fill characters 141 - 275, and place carriage return in position 276.

Note that each line in the file is a 275 byte record, terminated by a carriage return.  Files may be rejected if carriage returns are not placed in the correct position within the file.