Online Error Reference Material

To help resolve error conditions that prevented the Social Security Administration (SSA) from processing your wage report, view the file on your backup copy. Note the errors we referred to in the notice you received. There are two categories of errors:

• Submission Structure Errors
• Wage Report Field Value Errors

Wage reporting errors can be caused by a variety of conditions. Determine the type of error, the possible cause, follow the instructions to correct the error, and resubmit.

Note: SSA strongly encourages you to use the internet to transfer wage report files.

• Blank Web Service File
• Corrupt Web Service File
• Data After RF Record
• Empty Submission
• Invalid Media
• Invalid Record Identifiers
• Invalid Record Length
• Invalid Record Sequence
• Missing Record Identifiers
• Missing RT or RCT Records
• Missing RW or RCW Records
• Multiple Files on Web Service Submission
• Multiple Submitter Records
• Virus on Submission
• Zero Byte Web Service File

• Invalid EIN
• Invalid Employment Type
• Invalid Names and SSNs
• Invalid TY
• Medicare and Social Security W-2s Mixed (TY83-90)
• Medicare Wages & Tips Do Not Equal Social Security Wages/Tips (TY83-90)
• Medicare Wages & Tips or Medicare Tax Invalid For TY
• Medicare Wages & Tips or Medicare Tax Less Than Social Security Wages/Tips
• Military Employment Type and Non-Military EIN
• Military Wages May Be Reported Incorrectly
• MQGE Employment Type Invalid For TY
• MQGE Employment Type and Non-MQGE Wages
• Out of Balance Money Field(s)
• Railroad EIN and Non-Railroad Wages
• Social Security Wages / Tips Invalid For TY
• Social Security Wages / Tips Equal Prior TY Maximum
• Statute of Limitations

Additional Sources of Information and Assistance

• Wage & Tax Rates Schedules
• Download and use AccuWage to identify most wage report errors and reduce the likelihood of submission rejection.
• Use SSNVS to determine which names and SSNs do not agree with our records before submitting them on a wage report.
• For information on reporting names and SSNs, refer to Critical Links.
• Forms and Publications EFW2 or EFW2C.
• Contact your local Employer Service Liaison Officer.
• Contact SSA's Employer Filing Assistance at 1-800-772-6270 (For TDD/TTY call 1-800-325-0778) Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time.)
• To locate an electronic filing service or W-2 filing software package, refer to the Vendor List.
• Glossary of Terms

Blank Web Service File

The submission could not be processed because the file we received was empty or did not contain any valid wage data.

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Corrupt Web Service File

The submission could not be processed because it was unreadable.

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Data After RF Record

The media we received contained data after the RF record.

To correct this error condition:

• The RF record is the last record in the report.
• There is no other data after the RF record.

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Empty Submission

The file we received did not contain a wage report or it contained a wage report that did not include any data.

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Invalid Media

We can not accept submissions on physical media. SSA currently accepts wage reports via the following types of services:

• Business Services Online wage filing (must be ASCII formatted).
• W-2 Online (20 W-2s or less).
• W-2c Online (5 W-2cs or less).
• Electronic Data Transmission (via Connect Direct)
• Web Service

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The wage report contains invalid Record Identifiers. Record Identifiers are entered in the first two positions of each record on EFW2 formatted reports and the first three positions of each record on EFW2C formatted reports. Valid Record Identifiers are shown in the lists below.

• RA - Submitter Record
• RE - Employer Record
• RW - Employee Wage Record
• RO - Optional Employee Wage Record
• RS - Optional State Record
• RT - Total Record
• RU - Optional Total Record
• RV - Optional State Total Record
• RF - Final Record

• RCA - Corrected Submitter Record
• RCE - Corrected Employer Record
• RCW - Corrected Employee Wage Record
• RCO - Corrected Optional Employee Wage Record
• RCS - Corrected State Record
• RCT - Corrected Total Record
• RCU - Corrected Optional Total Record
• RCV - Corrected Optional State Total Record
• RCF - Corrected Final Record

• Check to ensure that all records contain valid Record Identifiers.

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Some or all of the records on the wage report are not the correct length.

Possible causes of this error condition:

• The EFW2 formatted wage report contains at least one record that is less than 512 positions.
• The EFW2C formatted wage report contains at least one record that is less than 1024 positions.

To correct this error condition:

• For EFW2 formatted wage reports, ensure that each record is 512 positions.
• For EFW2C formatted wage reports, ensure that each record is 1024 positions.

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The records in the wage report were not in the proper sequence. An EOF, RF Record or RCF Record was encountered before any RW Records or RCW records were processed. The basic record sequence of EFW2 formatted reports is shown below.

Basic EFW2 Record Sequence

• RA - Submitter Record
• RE - Employer Record
• RW - Employee Wage Record
• RO - Optional Employee Wage Record
• RS - Optional State Record
• RT - Total Record
• RU - Optional Total Record
• RV - Optional State Total Record
• RF - Final Record

Basic EFW2C Record Sequence

• RCA - Corrected Submitter Record
• RCE - Corrected Employer Record
• RCW - Corrected Employee Wage Record
• RCO - Corrected Optional Employee Wage Record
• RCS - Corrected State Record
• RCT - Corrected Total Record
• RCU - Corrected Optional Total Record
• RCV - Corrected Optional State Total Record
• RCF - Corrected Final Record

Possible causes of this error condition:

• There was extraneous data found after the RF or RCF record.

To correct this error condition:

• Check EFW2 formatted wage reports to ensure that:
• The RA Record begins in position one of the first block of records.
• The RF Record is the last record on the file.
• Check EFW2C formatted wage reports to ensure that:
• The RCA Record begins in position one of the first block of records.
• The RCF Record is the last record on the file.
• Check all wage reports to ensure that there is no extraneous data before the RA/RCA record or after the RF/RCF record.

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The wage report could not be processed because an EOF, RF Record or RCF Record was encountered before any RW Records or RCW Records were processed.

Possible causes of this error condition:

• The Business Services Online (BSO) was used to upload a file that was segemented to be reported on multiple diskettes. Multiple segment submissions should not be used with the BSO upload because each segment is considered a separate submission.

To correct this error condition:

• If you used the BSO to upload a file that was segmented to be reported on multiple diskettes, copy all segments into one file on your PC's drive. Afterwards, send the single file to SSA using BSO.
• Check EFW2 formatted reports to ensure that:
• The RF Record is the last record.
• There is at least one RW Record.
• Check EFW2C formatted reports to ensure that:
• The RCF Record is the last record.
• There is at least one RCW Record.

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The wage report did not contain a RT or RCT Record. EFW2 formatted reports must contain a RT Record and EFW2C formatted reports must contain a RCT Record.

During processing of EFW2 formatted wage reports, we balance the wage reports by comparing our calculated totals of all the RW Records in the report against the totals reported in the RT Record.

During processing of EFW2C formatted reports, we balance the wage reports by comparing our calculated totals of all the RCW Records in the report against the totals reported in the RCT Record.

Possible causes of this error condition:

• The RT Record is missing from the EFW2 formatted report.
• The RCT Record is missing from the EFW2C formatted report.
• The records in the wage report are not in the proper sequence.
• The Business Services Online (BSO) was used to upload a file that was segmented to be reported on multiple diskettes. Multiple segment submissions should not be used with the BSO upload because each segment is considered a separate submission.

To correct this error condition:

• Check EFW2 formatted reports to ensure that:
• The RF Record is the last record.
• There is at least one RT Record.
• All other records are in the proper sequence.
• Check EFW2C formatted reports to ensure that:
• The RCF Record is the last record.
• There is at least one RCT Record.
• All other records are in the proper sequence.
• If you used the BSO to upload a file that was segmented to be reported on multiple diskettes, copy all segments into one file on your PC's hard drive. Afterwards, send the single file to SSA using BSO.

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Missing RW or RCW Records

The wage report did not contain any RW Records or RCW Records and at least one money field on the RT Record or RCT Record was greater than zero or not blank.

Possible causes of this error condition:

• The Business Services Online (BSO) was used to upload a file that was segmented to be reported on multiple diskettes. Multiple segment submissions should not be used with the BSO upload because each segment is considered a separate submission.

To correct this error condition:

• If you used the BSO to upload a file that was segmented to be reported on multiple diskettes, copy all segments into one file on your PC's hard drive. Afterwards, send the single file to SSA using BSO.
• EFW2 formatted wage reports contain at least one RW Record.
• EFW2C formatted wage reports contain at least one RCW Record.
• All RW Records have valid Record Identifiers.
• All RCW Records have valid Record Identifiers.
• Ensure that the RF Record is the final record.
• Ensure that the RW and RCW Records are before the RF Record.

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Multiple Files on Web Service Submission

We are unable to automatically process your electronic wage report file because the compressed file we received contained multiple wage reports. Each zipped file should only contain one wage report. Please resubmit each wage report in the EFW2 format. If you wish to compress your individual wage report files, use any compression tool which uses standard "zip" file format.

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Multiple Submitter Records

The submission contained more than one submitter (RA or RCA) record, and could not be processed.

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Our anti-virus software detected a possible computer virus on the wage report. Please resubmit the wage report after the file has been checked and cleaned by an anti-virus software application.

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Zero Byte Web Service File

The submission could not be processed because the file we received was empty or did not contain any valid wage data.

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Basic EFW2C Record Sequence

• RCA - Corrected Submitter Record
• RCE - Corrected Employer Record
• RCW - Corrected Employee Wage Record
• RCO - Corrected Optional Employee Wage Record
• RCS - Corrected State Record
• RCT - Corrected Total Record
• RCU - Corrected Optional Total Record
• RCV - Corrected Optional State Total Record
• RCF - Corrected Final Record

Possible causes of this error condition:

• There was extraneous data found after the RFor RCF record.

To correct this error condition:

• Check EFW2 formatted wage reports to ensure that:
• The RA Record begins in position one of the first block of records.
• The RF Record is the last record on the file.
• Check EFW2C formatted wage reports to ensure that:
• The RCA Record begins in position one of the first block of records.
• The RCF Record is the last record on the file.
• Check all wage reports to ensure that there is no extraneous data before the RA/RCA record or after the RF/RCF record.

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The EFW2 formatted wage report contained an invalid value in the Employer/Agent EIN field of the RE Record, or the EFW2C formatted report contained an invalid value in the original and/or corrected Employer/Agent EIN field of the RCE Record.

Possible causes of this error condition:

• IRS has not issued an EIN.
• The first two positions of the EIN contain one of the following invalid number combinations:00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 70, 78, 79, or 89.
• The EIN is not nine numeric characters and contains letters, spaces, hyphens, prefixes, suffixes or some other non-numeric character.
• Fields in a report shifted out of position.

To correct this error condition:

• Check the value of the Employer/Agent EIN field(s) on the RE or RCE Record to ensure that it:
• Contains the EIN that was issued to your organization by the IRS.
• Does not contain one of the invalid number combinations shown in the list above.
• Contains nine numeric characters.
• Check the structure of the wage report to ensure the fields are not shifted out of position.

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The EFW2 formatted report had an invalid Employment Type in the RE Record, or the EFW2C formatted report had in invalid Employment Type in the RCE Record.

To correct this error condition:

• Check the Employment Type to ensure it contains one of the following values:
• "A" for agricultural employees
• "H" for household employees
• "M" for military employees
• "Q" for MQGE employees
• "X" for railroad employees
• "F" for all other employees if the employer files tax form 944
• "R" for all other employees if the employer files tax forms 941

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Invalid Names and SSNs

At least one or more of the RW Records or RCW Records in the wage report show Names and/or SSNs that do not agree with our records. A high percentage of failure may indicate a strong probability that the incorrect Names and/or SSNs were due to a data processing error.

To correct this error condition:

• Check the structure of the wage report to ensure that:
• Names and SSNs are in the proper positions in the RW Records for EFW2 formatted reports.
• Names and SSNs are in the proper positions in the RCW Records for EFW2C formatted reports.
• Check all Names and SSNs to ensure that:
• The First Name and/or the Last Name fields are not blank.
• The name agrees with the individual's name exactly as it is shown on the individual's Social Security Card.
• The First Name, Middle Name and Last Name are provided in separate fields.
• The Last Name field contains the name of individuals who have only a single name.
• The individual's title (Mr., Mrs., Ms., etc) is not included in one of the name fields.
• The SSN agrees with the individual's SSN exactly as it is shown on the individual's Social Security Card.
• The SSN is nine numeric characters and does not contain letters, blanks, spaces, hyphens, prefixes or suffixes.
• The SSN does not contain "111111111", "333333333" or "123456789".
• The SSN is not in reverse order.
• The SSN does not begin with the numbers 8 or 9.

Note: For more information on invalid Names and SSN, refer to Critical Links.

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Invalid Tax Year

The TY in the RE Record or RCE Record is invalid.

To correct this error condition:

• Check the TY to ensure that it:
• Contains four numeric characters. Non-numeric characters such as letters, blanks, spaces, hyphens, prefixes or suffixes are invalid.
• Contains a calendar year that is after 1977.
• Does not contain the current calendar year.
• Does not contain a future calendar year.

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The wage report contains a single RE Record followed by at least one RW Record with MQGE wages and at least one RW Record with non-MQGE wages.

To correct this error condition:

• Check the wage fields on the RW Records to ensure they are correct.
• If the wage fields are correct, then change the structure of the wage report to ensure that:
• RW Records with MQGE Wages and RW Records with Non-MQGE Wages are not reported after a single RE Record.
• All RW Records with MQGE Wages follow a separate RE Record where the Employment Type field contains "Q" for MQGE.
• All RW Records with Non-MQGE Wages follow a separate RE Record that contains a valid Employment Type other than "Q".

Note: There are special situations that require combined or split reporting of MQGE and Non-MQGE wages. Please refer to the "Special Situations/Government Employer or Special Situations/Military Employer" section of the EFW2 for additional information.

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The TY of the wage report is TY83-90, and the value of the Medicare Wages & Tips field on one or more RW Records is not equal to the sum of Social Security Wages field plus the Social Security Tips field.

When EFW2 formatted reports are submitted for TYs 83-90, and the Social Security Wages field or the Social Security Tips field are greater than zero, then the Medicare Wages & Tips field must equal the sum of the values of the Social Security Wages field and the Social Security Tips field.

To correct this error condition:

• Check the TY of wage report to ensure it is correct.
• If the TY is TY83-90 and is correct, then check the values of the Social Security Wages field and the Social Security Tips fields to ensure the sum of these two fields matches the value in the Medicare Wages & Tips field.
• Check the format of the Medicare Wages & Tips, the Social Security Wages and the Social Security Tips fields to ensure that they:
• Contain all numeric characters.
• Do not contain any punctuation such as commas or dollar signs.
• Do not contain signed amounts (e.g., positive or negative signs in front of numeric value).
• Include dollars and cents with the decimal point assumed (e.g., enter $10.00 as 00000001000).
• Do not include values that are rounded (e.g., enter $10.99 as 00000001099 not 00000001100).
• Are right justified and filled with zeros to the left (e.g., enter $10.99 as 00000001099 not 10990000000).

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The wage report could not be processed because the TY was before 1983 and the value of the Medicare Wages & Tips field and/or the Medicare Tax Withheld field in the RW Record was greater than zero.

To correct this error condition:

• Check the TY of the wage report.
• If the TY is correct, then check the values of the Medicare Wages & Tips field; it must contain all zeros on wage reports submitted for TY82 or earlier.
• If the TY is correct, then check the values of the Medicare Tax Withheld field; it must contain all zeros on wage reports submitted for TY82 or earlier.

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Medicare Wages & Tips Less Than Social Security Wages and/or Social Security Tips

The wage report contains errors in the Social Security Wages, Social Security Tips and/or Medicare Wages & Tips fields on the RW Records.

To correct this error condition, check each RW Record to ensure that:

• For TY83-90, the Medicare Wages & Tips field equals the sum of the Social Security Wages field and the Social Security Tips field when the RW Record has Social Security Wages and/or Social Security Tips greater than zero.
• For TY91 and later, the Medicare Wages & Tips field is equal to, or greater than the sum of the Social Security Wages field and the Social Security Tips field.
• The Social Security Tax Withheld field equals zero when the sum of the Social Security Wages field and the Social Security Tips field equals zero.
• The Social Security Tax Withheld field is greater than zero when the sum of the Social Security Wages field and the Social Security Tips field is greater than zero.
• The Medicare Tax Withheld field equals zero when the Medicare Wages & Tips field equals zero.
• The Medicare Tax Withheld field is greater than zero when the Medicare Wages & Tips field is greater than zero.

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This EIN is not registered with SSA to report as type of employment code M (Military).

To correct this error condition:

• Contact your local Employer Service Liaison Officer for assistance when registering the EIN for military filing and to receive filing instructions.

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There is an error condition on the wage report that indicates wages are reported incorrectly.

Possible causes of this error condition:

• The EIN and Establishment Number on the RE Record indicate that wages are being reported for inactive duty military service, but the Employment Type on the RE Record is not "R" for Regular.
• The TY is earlier than 1983 and the Employment Type in the RE Record contains a "Q" for MQGE.
• The TY is 83-90 and at least one RW Record contains MQGE wages.

To correct this error condition:

• Change the Employment Type on the RE Record to "R" for Regular if you are filing inactive duty military service wages, or if you are filing wages that are not subject to Social Security and Medicare tax.
• If the TY is correct and before 1983, then change the Employment Type to a valid Employment Type other than "Q".
• If the TY is 83-90 and the Employment Type is correct, change the structure of the wage report to ensure that:
• RW Records with MQGE Wages and RW Records with Non-MQGE Wages are not reported after a single RE Record.
• All RW Records with MQGE Wages follow a separate RE Record where the Employment Type field contains "Q" for MQGE.
• All RW Records with Non-MQGE Wages follow a separate RE Record that contains a valid Employment Type other than "Q".

Note: There are special situations that require combined or split filing of MQGE and Non-MQGE wages. Please refer to the "Special Situations/Government Employer or Special Situations/Military Employer" section of the EFW2 for additional information.

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The Employment Type in the RE Record contains a "Q" for MQGE and is not valid for the TY reported.

To correct this error condition:

• Check the TY in the RE Record and change it if incorrect.
• If the TY is correct, change the Employment Type in the RE Record to a valid Employment Type other than "Q".

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The Employment Type in the RE Record contains a "Q" for MQGE, all wages reported in RW Records appear to be Non-MQGE and the value of the Social Security Tax Withheld field on at least one RW Record is too low based on the Social Security Tax Rate for the TY being reported.

To correct this error condition:

• If MQGE wages are being reported, then ensure the Medicare Wages & Tips field and the Medicare Tax Withheld field are accurate and greater than zero.
• If Non-MQGE wages are being reported, then change the Employment Type to a valid Employment Type that is other than "Q".
• Check the value of the Social Security Tax Withheld field on all RW Records to ensure the amount withheld is accurate for the TY reported.

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At least one money field is out of balance.

We balance EFW2 money fields by calculating totals of the RW Record and the RO Record money fields and comparing them to totals reported by submitters in the RT Record and the RU Record money fields.

We balance EFW2C money fields by calculating totals of the RCW Record and the RCO Record money fields and comparing them to totals reported by submitters in the RCT Record and the RCU Record money fields.

Possible causes of this error condition:

• For EFW2 formatted reports:
• Negative amounts in the RW or RO money fields; we process signed money fields as unsigned, which will change the totals you intended to report.
• Failure to initialize the RT or RU money fields.
• Failure to correctly calculate RT or RU money fields.
• For EFW2C formatted reports:
• Negative amounts in the RCW or RCO money fields; we process signed money fields as unsigned, which will change the totals you intended to report.
• Failure to initialize the RCT or RCU money fields.
• Failure to correctly calculate RCT or RCU money fields.
• Invalid Record Identifiers, which are dropped during processing.
• Blocking factors in excess of 45 logical records per block.
• Invalid Record Identifiers, which are dropped during processing.
• Fields in a record being shifted out of position.

To correct this error condition, check the wage report to ensure that:

• It does not contain invalid Record Identifiers.
• The fields in the record are not shifted out of position.
• There are no negative amounts in any money fields.
• Money field amounts on the Total Record are equal to the sum of all money field amounts on all Employee Wage Records following the last Employer Record.
• For EFW2 formatted reports:
• Amounts on the RT Record should equal the sum of all RW Records since the last RE Record.
• Amounts on the RU Record should equal the sum of all RO Records since the last RE Record.
• For EFW2C formatted reports:
• Amounts on the RCT Record should equal the sum of all RCW Records since the last RCE Record.
• Amounts on the RCU Record should equal the sum of all RCO Records since the last RCE Record.

For example: There are 20 RW Records since the last RE Record. The sum of amounts in the Wages Tips & Other Compensation field for the 20 RW Records is $10,000. The value of the Wages Tips & Other Compensation field on the RT Record should be 000000001000000.

• The Total Records are initialized (set to zero). The Total Records should not include money amounts carried forward from previous Total Records; they should contain the sum of money field values of the Employee Wage Records since the last Employer Record.
• For EFW2 Formatted Reports:
• Amounts on the RT Record should not include amounts from previous RT or RU records in the report; it should only contain the sum of RW Records since the last RE Record.
• Amounts on the RU Record should not include amounts from previous RU or RT records in the report; it should only contain the sum of RO Records since the last RE Record.
• For EFW2C Formatted Reports:
• Amounts on the RCT Record should not include amounts from previous RCT or RCU records in the report; it should only contain the sum of RCW Records since the last RCE Record.
• Amounts on the RCU Record should not include amounts from previous RCU or RCT records in the report; it should only contain the sum of RCO Records since the last RCE Record.

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The EIN on the RE Record is a registered Railroad EIN and the RW Records contain Non-Railroad Wages.

Possible causes of this error condition:

• The EIN on the RE Record has been registered with SSA as a Railroad EIN and;
• The Employment Type on the RE Record is not "X" for Railroad and;
• The wage report contains RW Records where the value of the:
• Social Security Wages field is greater than zero and/or;
• Social Security Tips field is greater than zero and/or;
• Medicare Wages & Tips field is greater than zero and/or;
• Medicare Tax Withheld field is greater than zero.

To correct this error condition:

• If you are filing non-Railroad wages, change the EIN on the RE Record to your non-Railroad EIN.
• If you are filing railroad earnings:
  • Change the Employment Type on the RE Record "X" for Railroad;
  • Reduce value of the Social Security Wages field to zero on all RW records;
  • Reduce value of the Social Security Tips field to zero on all RW records;
  • Reduce value of the Medicare Wages & Tips field to zero on all RW Records and
  • Reduce value of the Medicare Tax Withheld field to zero on all RW Records.

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The TY field in the RE Record is not the current TY and the value of the Social Security Wages field in a number of RW Records is equal to the Social Security maximum for the current TY.

To correct this error condition:

• If the wage report is being submitted for the current TY, change the TY in the RE Record to the current TY.
• If the wage report is being submitted for a prior TY, change the values of the Social Security Wages field in the RW Records to equal the Social Security maximum for the TY being reported.

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The sum of the Social Security Wages field and Social Security Tips field on at least one RW Record appears to be limited to the maximum reportable amount for a TY before the TY on the wage report.

Possible causes of this error condition:

• The TY on the RE Record is incorrect.
• The value of the Social Security Wages field and/or Social Security Tips field on at least one RW Record is limited to an incorrect maximum wage base.

To correct this error condition:

• Change the TY on the RE Record to the appropriate TY.
• Change the Social Security Wage and/or the Social Security Tips field on all of the affected RW Record(s) to the maximum reportable value for the TY being reported.

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We received your EFW2C submission more than three years, three months and 15 days after the last day of the TY. In general, we cannot accept wage report corrections that reduce Social Security Wages, Social Security Tips, or Medicare Wages & Tips after the statutory period expires. There are some situations, however, which allow us to accept wage report corrections beyond the statutory period.

If your records indicate or you have evidence that we received the wage report prior to the expiration of the statutory period, such as:

• A letter from the SSA stating the submission was rejected.
• Documentation from the IRS that indicates acceptance of IRS Form 941C Supporting Statement to Correct Information for the corrected wage report

If you have one of the items listed above or think there may be other extenuating circumstances that may allow us to accept the corrected submission, contact your local Employer Service Liaison Officers-ESLO's or call 1-800-772-6270 (For TDD/TTY call 1-800-325-0778) Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time.

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Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

AccuWage

The AccuWage application was designed to check the accuracy of the format of wage reports before sending them to SSA for processing. Specifically, the AccuWage application checks the wage report to ensure it complies with the EFW2 format and provides error reports listing the errors found in the wage report. Note: The AccuWage application identifies many, but not all, wage submission errors. For example, AccuWage does not verify Names and SSNs. The likelihood of submission rejection, though not eliminated, is greatly reduced when using this application. Select the browser's back button to return.

ASCII - American Standard Code for Information Interchange

The most common format for text files in computers and on the Internet. In an ASCII file, each alphabetic, numeric, or special character is represented with a 7-bit binary number (a string of seven 0s or 1s). Select the browser's back button to return.

Block

A block is a physical record. Select the browser's back button to return.

Bootable

A diskette that contains a back-up copy of the hard disk master boot record that can be used to load the master boot record back onto the hard disk in the event of a system failure or virus infection. Select the browser's back button to return.

BSO

Business Services Online. SSA's online services (upload wage files, download accuwage software, check the status of your reports) for businesses.

CR - Carriage Return

A special code that moves the print head to the beginning of the current line. In the ASCII character set, a carriage return has a decimal value of 13. Select the browser's back button to return.

Character

A letter, number or punctuation symbol. Select the browser's back button to return.

CPI - Characters Per Inch

The number of characters recorded per inch on magnetic tape. Select the browser's back button to return.

Compressed

A compressed file is a file that has been temporarily reduced in size by compression software to make it easier to transfer and store. Select the browser's back button to return.

Compression Software

Software that temporarily reduces the size of files so that they can be easily stored and transferred. Once a file has been compressed, compression software must be used to decompress (restore to original size) the file before it can be read. Select the browser's back button to return.

Delimiter

A punctuation character or group of characters that separates two names or two pieces of data, or marks the beginning or end of a programming construct. Select the browser's back button to return.

EBCDIC - Extended Binary Coded Decimal Interchange Code

One of the acceptable character sets used for electronic processing of data. Select the browser's back button to return.

EIN - Employer Identification Number

A nine-digit number assigned by the IRS to an organization for federal tax filing purposes. Select the browser's back button to return.

EOF - End of File

A special character or sequence of characters that marks the end of a file. Operating systems need to keep track of where every file ends. There are two techniques for doing this: (1) to put a special end-of-file mark at the end of each file or (2) to keep track of how many characters are in the file. Select the browser's back button to return.

Employer Filing Assistance

Contact SSA's Employer Filing Assistance at 1-800-772-6270 (For TDD/TTY call 1-800-325-0778) Monday through Friday, 7:00 a.m. to 7:00 p.m. Eastern Time. Select the browser's back button to return.

ESLOs - Employer Service Liaison Officers

SSA personnel in various locations around the country who can assist employers and submitters with a variety of wage filing questions, issues and problems. Select the browser's back button to return.

Establishment Number

A four position identifier which further distinguishes the employer report in a RE Record determined by the employer which may be used to designate various store or factory locations or types of payroll when a file contains multiple RE Records with the same EIN. Select the browser's back button to return.

I/O Errors - Input/Output Errors

Input/Output describes any operation, program or device that transfers data to or from a computer. Input/Output errors occur when the data transfer can not be completed. Select the browser's back button to return.

IRS - Internal Revenue Service

LF - Line Feed

A line feed moves the print head to the next line. In the ASCII character set, a line feed has a decimal value of 10. Select the browser's back button to return.

Media

Media are any materials used to place, keep and retrieve data. Select the browser's back button to return.

 

EFW2

Specifications for Filing Forms W-2 Electronically (EFW2), formerly MMREF-1. Select the browser's back button to return.

EFW2C

Specifications for Filing Forms W-2c Electronically (EFW2C)- Correction of W-2 Information, formerly MMREF-2. Select the browser's back button to return.

MQGE - Medicare Qualified Government Employment

Employment with a Federal, State or Local government agency. MQGE wages are subject to Medicare tax but not to Social Security tax. Select the browser's back button to return.

 

Non-MQGE Wages

Wages that were earned from employment other than Federal, State or Local government. Non-MQGE wages are subject to Medicare and Social Security tax. Select the browser's back button to return.

PC - Personal Computer

RA Record

The submitter record. This must be the first record on each file and contain information regarding the submitter of the wage report. Select the browser's back button to return.

RCA Record

The corrected submitter record. This must be the first record on each file and contain information regarding the submitter of the corrected wage report. Select the browser's back button to return.

RCE Record

The corrected employer record. This record contains information regarding the employer for whom the wage report is being submitted. A new RCE Record must be generated in a wage report each time any of the information in the record changes. Select the browser's back button to return.

RCF Record

The corrected final record. This record is the last record of a corrected wage report and contains the total number of RCW records in the report. Select the browser's back button to return.

RCO Record

The corrected optional employee record. This record contains information regarding the employee and their corrected wages when wages are being submitted for one of the U.S. Territories such as Puerto Rico, Virgin Islands, etc. Select the browser's back button to return.

RCS Record

The corrected optional state record. This record contains information regarding the corrected employee wages subject to state taxes. Select the browser's back button to return.

RCT Record

The corrected total record. This record contains the sum of all RCW records in the corrected wage report. Select the browser's back button to return.

RCU Record

The corrected optional total record. This record contains the sum of all RCO records in the corrected wage report. Select the browser's back button to return.

RCV Record

The corrected optional state total record. This record contains the sum of all RCS records in the corrected wage report. Select the browser's back button to return.

RCW Record

The corrected employee wage record. This record contains information regarding the employee and their corrected wages. Select the browser's back button to return.

 

RE Record

The employer record. This record contains information regarding the employer for whom the wage report is being submitted. A new RE Record must be generated in a wage report each time any of the information in the record changes. Select the browser's back button to return.

RF Record

The final record. This record is the last record and contains the total number of RW records in the report. Select the browser's back button to return.

 

RO Record

The optional employee record. This record contains information regarding the employee and their wages when wages are being submitted for one of the U.S. Territories such as Puerto Rico, Virgin Islands, etc. Select the browser's back button to return.

Root Directory

In a computer file system that is organized as a hierarchy or tree, the root directory is the directory that includes all other directories. The root directory does not have a name. Select the browser's back button to return.

RS Record

The optional state record. This record contains information regarding the employee wages subject to state taxes. Select the browser's back button to return.

RT Record

The total record. This record contains the sum of all RW records in the wage report. Select the browser's back button to return.

RU Record

The optional total record. This record contains the sum of all RO records in the wage report. Select the browser's back button to return.

RV Record

The optional state total record. This record contains the sum of all RS records in the wage report. Select the browser's back button to return.

RW Record

The employee wage record. This record contains information regarding the employee and the employee's wages. Select the browser's back button to return.

SSA - Social Security Administration

SSN - Social Security Number

TY - Tax Year

The year that wages are reported to SSA. Select the browser's back button to return.

W-2 - Internal Revenue Service (IRS) Form W-2, Wage and Tax Statement

A form used by employers to send employee wage information to SSA. Select the browser's back button to return.

W-2C - IRS Form W-2C, Corrected Wage and Tax Statement

A form used by employers to send corrected employee wage information to SSA. Select the browser's back button to return.