W-2 File Submission Service
Validation Rules for W-2 Files
DFA follows the data formats as outlined in the MMREF-1 formats
for submitting W-2 information to the Social Security Administration.
All federal required fields should be submitted along with the state
portion of the records designated as the Code RS Record.
Required records are as follows:
- Code RA - Submitter Record
- Code RE - Employer Record
- Code RW - Employee Wage Record
- Code RS - State Record
- Code RT - Total Record
- Code RF - Final Record
- Code RCS - Corrected State Record
Not Required/Optional records are:
- Code RO - Employee Wage Record
- Code RU - Total Record
Not Allowed Record:
- Code RV - State Total Record - Do not submit RV record
File Requirements
Submitter Record (RA)
- Must be the first data record on each file.
- Make the address entries specific enough to ensure proper
delivery.
Employer Record (RE)
- The first RE Record must follow the RA record
- Following the last RW/RO/RS Record for the employer, create
an RT/RU Record and then create either the:
- RE Record for the next employer in the submission; or
- RF Record if this is the last report in the submission.
- When the same employer information applies to multiple RW
Records, group them together under a single RE Record. Unnecessary
RE Records can cause serious processing errors or delays.
Employee Wage Records (RW)
- Following each RE Record, include the RW Record(s) for that
RE Record.
State Wage Record (RS)
- The RS Record is required record
- The RS Record should follow the related RW Record
- If there are multiple State Wage Records for an employee,
include all of the State Wage Records for the employee immediately
after the related RW Record.
- Do NOT generate this record if only blanks would be entered
after the record identifier.
Total Records (RT)
- The RT Record must be generated for each RE Record.
- If just one field applies, the entire record must be
completed.
Final Record (RF)
- Must be the last record on the file.
- Must appear only once on each file.
- Do NOT create a file that contains any data recorded after
the RF Record.
Corrected State Record (RCS)
- May be submitted to in place of the RF record. This file
will specific previous data at DFA
- If this record is submitted in place of the RF, it must be
the last record in the file.
Data must be recorded in the ASCII-1 character set. The field
lengths are fixed. Records must be exactly 512 characters long with a
delimiter of a carriage-return/line feed (CRFL) immediately following
character position 512. A record delimiter must not be placed before the
first record of a file. A record delimiter must not be placed after a
field within a record.
Supplemental Data Field 1 (Position number 338 - 412) of Code RS
record is required. This field should contain FEIN of
the company providing the submission. Report the number in the first
places, left justify, and space fill the rest. Do not allow hyphens
in the FEIN.
Supplemental Data Field 2 (Position number 413 - 487) of the Code RS
record is required. This field should contain the eleven (11) digit
State of Arkansas ID number (ex 12345678whw). Report the account ID in
the first eleven places (left justify) and blank fill the rest
(11 + 64). Do not include hyphens in the ID number.
Code RS Record General:
The Code RS record is required for DFA W2 transmission. Not all fields
are required but the submission will not be rejected if these fields
have data in them. If no data is reported in the non-required fields,
fill the field with spaces or zeros if the field is a numeric field.
If you have additional questions, please click here.
For more information, please see
Specifications for Filing Forms W2 Electronically (EFW2)