Free 2008 Pub-32, Utah Annual Reporting of Forms W-2, W2c, 1099-R & TC-675R - Utah

tax.utah.gov

Publication 32
Revised 10/07

Annual Reporting of Forms W-2, W2c, 1099-R & TC-675R
on Internet, Magnetic Media and Paper
Utah State Tax Commission 210 North 1950 West Salt Lake City, Utah 84134 (801) 297-7626 1-800-662-4335, ext. 7626 www.tax.utah.gov

If you need an accommodation under the Americans with Disabilities Act, contact the Tax Commission at (801) 297-3811, or TDD (801) 297-2020. Please allow three working days for a response.

Contents
General Information ......................................................................... 2 Filing Deadline .............................................................................. 2 Required Information .................................................................... 2 Penalties ....................................................................................... 2 Retention ...................................................................................... 2 Assistance .................................................................................... 2 Internet Reporting of W-2 Data........................................................ 2 Registration................................................................................... 3 How to File Online Data ................................................................ 3 Electronically Correcting Reported W-2 Data ............................... 3 Internet Reporting of TC-96R Data.................................................. 3 Electronically Correcting Reported TC-96R Data ......................... 3 Magnetic Media Reporting of W-2 Data........................................... 3 Magnetic Media Reporting of 1099-R Data ..................................... 4 Technical Requirements ­ Cartridge ............................................ 4 Magnetic Media Reporting of TC-675R Data .................................. 4 Technical Requirements ­ Diskette or CD .................................... 4 Paper Reporting of W-2, 1099-R, TC-675R and TC-96 Data .......... 4 Corrections to Original Data ......................................................... 4 Filing Requirements ...................................................................... 4 Where to File Paper Forms ........................................................... 4 Appendix A ­ Internet Reporting of W-2 Data ................................. 5 Data Record Descriptions............................................................. 5 Layout for State Record ­ Code RS ............................................. 6 Examples of Record Sequence ....................................................... 6 Example 1 ..................................................................................... 6 Example 2 ..................................................................................... 6 Example 3 ..................................................................................... 7 Example 4 ..................................................................................... 7 Layout for State Total Record ­ Code RV (optional for Utah) ....... 7 Examples of Record Sequence ....................................................... 7 Example 1 ..................................................................................... 7 Example 2 ..................................................................................... 7 Example 3 ..................................................................................... 7 Example 4 ..................................................................................... 8 Appendix B ­ Correcting W-2 Data Previously Reported ................ 9 Data Record Descriptions............................................................. 9 Layout for State Record ­ Code RCS ........................................... 9 Layout for State Total Record ­ Code RCV (optional for Utah) ... 11 Appendix C ­ Magnetic Media Reporting of 1099-R Data ........... 12 Data Record Descriptions........................................................... 12 Layout for State Information ­ Code B........................................ 12 Appendix D .................................................................................... 13 Layout for TC-675R Payer Record .............................................. 13 Layout for TC-675R Recipient Record ........................................ 13 Form TC-679A Transmitter Report of Magnetic Media Filing ........ 14

Reporting Deadline
· Paper Filing ­ If filing forms W-2 and/or 1099-R on paper, the due date is February 28/29. · Electronic Filing ­ If filing forms W-2, 1099-R and/or TC-96R electronically through the Internet or on magnetic media, the due date is March 31.

W-2 Annual Filing
The annual filing of W-2 forms must be done on the Internet. The Tax Commission no longer accepts magnetic media.

General Information
All entities required to report Utah withholding tax or mineral withholding tax must file an annual reconciliation report using form TC-96R, Utah Annual Withholding Reconciliation, with the Utah State Tax Commission. Additional filing requirements are:

Form TC-96R provides for the annual reconciliation of withholding taxes paid on periodic filings and the amounts withheld on employees' or payees' W-2s, 1099-Rs or TC-675Rs. No remittance is made with form TC-96R. If the total dollar amount on the annual reconciliation does not equal the total dollar amount of all periodic returns filed during the calendar year, the filer should reconcile the difference(s) before filing. Prepare and submit form TC-96A, Amended Return, for the specific filing period to be amended. If additional money is due to the Tax Commission, the filer should submit the additional tax with the amended return. If a refund is claimed, include a letter requesting a refund or credit to next year's tax liability. If an error is discovered after filing form TC-96R, see sections on correcting reported data. Form TC-96R and form TC-96RC are available online at tax.utah.gov/forms.

W-2:
· Entities that annually submit 250 or more W-2 forms must file electronically on the Internet at tax.utah.gov/w-2. · Entities that annually submit fewer than 250 W-2 forms may file on the Internet or submit paper. · Annual filing of W-2 forms on magnetic media is not accepted.

1099-R:
· The State of Utah requires form 1099-R to be submitted only when Utah income tax has been withheld on the recipient. · Entities that annually submit 250 or more 1099-R forms must file electronically on 3480 or 3490 cartridges. Utah no longer accepts reel tapes, CDs or diskettes for 1099-R forms. · Entities that annually submit fewer than 250 1099-R forms may file on cartridges or submit paper.

Penalties
Utah Code §59-1-401 provides uniform penalties for failure to file tax returns and failure to file information returns or supporting schedules. The penalty for failure to timely submit the W-2, 1099-R, TC-675R or TC-96R with all required information, including the Utah withholding license number and the federal employer identification number, is $50 per form, up to a maximum of $1,000. In addition, a penalty of $50 will be assessed, up to $1,000, for W-2, 1099-R, TC-675R or TC-96R not filed, when required.

TC-675R:
· Entities may file on magnetic media (diskettes or CDs) or paper.

TC-96R and TC-96RC:
· Entities may file on the Internet or paper.

Retention
Employers and payers are required to retain copies of forms W-2, 1099-R, TC-675R and TC-96R or be able to reconstruct the data for at least three years from the due date. The Tax Commission will not return submitted magnetic media or paper reports and recommends the employer or payer keep a backup copy of all withholding data.

Filing Deadline
The Utah deadline for submitting required information is the same as the federal deadline. For submissions on paper, the due date is February 28 of the next calendar year; for electronic submissions (Internet or magnetic media), the due date is March 31 of the next calendar year. If the due date falls on a Saturday, Sunday or legal holiday, the filing deadline is the next business day. To request an extension of time to file, send the Tax Commission a written request explaining the reason(s) an extension of time is needed. The Tax Commission must receive your request no later than the regular due date. Extension requests can be faxed to (801) 297-6358 or mailed to: Annual Reconciliation ­ Extension Request Utah State Tax Commission 210 N 1950 W Salt Lake City UT 84134-0600

Assistance
For additional information or assistance, you may call (801) 297-7626 or our toll-free number, 1-800-662-4335 ext. 7626. Our fax number is (801) 297-7698. Written correspondence should be mailed to: Annual Reconciliation ­ Withholding Tax Utah State Tax Commission 210 N 1950 W Salt Lake City UT 84134-0600

Internet Reporting of W-2 Data
The W-2 Online File Transfer application enables users to submit annual W-2 and TC-96R reconciliation forms by transmitting data via the Internet. Electronic filing is free, easy to use, available 24/7 and eliminates the need to prepare and mail paper submittals. An employer who is required to file federal W-2 information with the Social Security Administration (SSA) in an electronic format must also file their Utah W-2 information with the Tax Commission in an approved electronic format. See SSA publication Specifications for Filing Forms W2 Electronically (EFW2) for filing requirements at www.ssa.gov/employer.

Required Information
Each withholding form must contain the required numbers to identify the payer (federal EIN and Utah withholding tax license number) and recipient (federal EIN or SSN). Failure to provide these numbers to the Tax Commission will result in penalties (see Penalties below). A summary of all employees' or payees' compensation and Utah withholding tax or mineral withholding tax reported on forms W-2, 1099-R and TC-675R must be reported to the Tax Commission on form TC-96R.

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Registration
Prior registration for Utah online reporting is required and new users must register online at tax.utah.gov/w-2. To complete registration, applicants must certify they have the legal authority to submit data. Users will receive an online notification of successful registration, or online instructions on how to proceed if registration is not successful. Following successful registration, a PIN will be mailed to the address entered during registration. The PIN is required to use the application.

Electronically Correcting Reported W-2 Data
The Tax Commission accepts the EFW2C format used by the SSA only for modifications to W-2 forms originally filed electronically with Utah in EFW2 format. A detailed description of the file layout is found in SSA's publication Specifications for Filing Forms W2-C Electronically (EFW2C). Corrections must be submitted on paper if the original W-2 forms were filed on paper. The Tax Commission processes the entire file, so the file must be complete. See Appendix B for Utah data record descriptions and layout for EFW2C. If the Tax Commission has already accepted W-2c data in EFW2C format to change an employer's EIN or correct a Utah tax liability, a TC-96RC form must be submitted. (See Electronically Correcting Reported TC-96R Data for additional information.) If changing the state code from another state to Utah, an EFW2C file is not required. The data must be submitted like a first time submission via a W-2 file in the EFW2 format. If changing the state code from Utah to another state, submit W-2c data in EFW2C format by following the specifications for columns 394-397 of the RCS record in Appendix B. Form TC-96RC must be submitted to the Tax Commission to correct the employers' Utah tax liabilities.

How to File Online Data
Data must be transmitted to the Tax Commission in EFW2 file format for original and additional W-2 submittals, and EFW2C for corrections to previous electronically filed and accepted W-2s. EFW2 and EFW2C format files must be submitted as separate files. See Appendix A for Utah data record descriptions and layout for EFW2, and Appendix B for Utah data record descriptions and layout for EFW2C.

Test Online Data
After successful registration, the next step is to create and submit a test file to verify the file format. Test files for original and additional submittals may be verified using SSA's Accuwage software, which can be downloaded at www.ssa.gov/employer/software.htm. Corrections may be verified using SSA's AccuW2C software, available at the same website. This software verifies only the federal information. Once the Accuwage or AccuW2C federal verification is complete, users can go to Utah's W-2 Online File Transfer application, select the "Verify W-2/W2c" option, and submit the same test file for verification of Utah records. After verifying and submitting test data online, users will receive an email indicating the submittal was accepted or rejected. If rejected, the email will give information to identify the errors and the corrected file is resubmitted for test verification. Since Accuwage software bypasses the state data, your file may fail due to errors at the state level even after it passes Accuwage verification.

Internet Reporting of TC-96R Data
Form TC-96R, Utah Annual Withholding Reconciliation, must be filed in conjunction with W-2 data. TC-96R forms may be filed online or on paper. There are three options to electronically submit form TC-96R: enter information into an online worksheet, download a file template to create a TC-96R file, or upload an existing file.

Electronically Correcting Reported TC-96R Data
To update or correct the original TC-96R submittal, prepare and submit form TC-96RC, Utah Annual Withholding Corrected Reconciliation. Form TC-96RC corrected data may be entered online. If the Tax Commission has already accepted W-2c data, a TC-96RC must always be submitted to reconcile the changes represented in the W-2c data. To change the EIN: a. submit a TC-96RC with all zero amounts to zero out the TC-96R (or TC-96RC) under the old EIN, then b. submit a second TC-96RC under the new EIN with the correct data.

Actual Filing Data
After online file verification testing of data has been completed, actual filing data may be submitted. Users will receive an email indicating: (1) the file passed initial validations, was accepted and the account was updated; or (2) the file did not pass initial validations, was rejected and the account was not updated. If a submittal is rejected, the Tax Commission withholding tax account is not updated with any of the data in the rejected file. Users can log into the online system and view the errors that caused the file's rejection. The errors must be corrected and the entire file re-submitted in the original EFW2 format. The EFW2C format should be used only when W-2 data previously submitted and accepted by the Tax Commission is being corrected. When a file is transferred in a timely manner but rejected by the system, a non-filing penalty will not be assessed to the submitter if the file is correctly submitted within 30 days. If filing online, do not mail any paper to the Tax Commission.

Magnetic Media Reporting of W-2 Data
Annual filing of W-2 forms by magnetic media is no longer accepted.

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Magnetic Media Reporting of 1099-R Data
Technical Requirements ­ Cartridge
The Tax Commission accepts 3480 and 3490 cartridges. Do not compress cartridge files. Utah does not accept reel tapes, CDs or diskettes for 1099-R forms.

Only the first diskette can begin with a Code P record. Each subsequent diskette must begin with the next sequential record. The external labels for a multiple file must indicate the proper sequence (e.g., Diskette 2 of 3).

Internal File Name
The file name for TC-675R must be the 7-character 675RRPT. If not a ZIP file, the file name cannot have an extension. This file must be in the root directory.

Internal Labels
If a labeled cartridge is used, it must be IBM OS/VS STANDARD header and trailer labels. Labels cannot contain security embedded bytes. The file sequence number must be equal to 1, since there is only one file on the cartridge.

Character Format
The only acceptable character set for TC-675R reporting is ASCII-1. Except for the carriage return and line feeds, no ASCII control characters (such as TAB) may be used. All characters must be alpha or numeric. All data must be in UPPERCASE letters. Null characters are unacceptable and will cause the file to reject.

Character Formats
The acceptable character sets for 1099-R reporting are EBCDIC or ASCII-1. The Tax Commission cannot accept ASCII-2. All characters must be alpha or numeric. All data must be in UPPERCASE letters. Null characters are unacceptable and will cause the file to reject.

Logical Record Length
Each record must be exactly 200 bytes. See Appendix D for the data file specifications.

Logical Record Length
Each record must be exactly 750 bytes. Logical records must not be prefixed by record descriptor words.

Corrections to Original Data
Corrections to 675-R data that was accepted by Utah must be filed in the same format as the original.

Tape Density
The acceptable recording density for 3480 and 3490 cartridges is 37,871 (CPI), 75,472 (CPI) or 3590 (CPI).

Paper Reporting of W-2, 1099-R, TC-675R and TC-96 Data
Employers or payers who report on paper must use the approved IRS or SSA forms for W-2 and 1099-R, and Tax Commission form TC-675R for mineral production royalties. Substitute Utah forms may be used upon approval from the Tax Commission. Guidelines for reporting on a substitute form may be found in Publication 99, Guidelines for Substitute and Copied Utah Tax Forms, available at www.tax.utah.gov/forms.

Block Size
Each block of logical records must be a multiple of the logical record length. The maximum blocking factor is 43, which means the largest acceptable block size is 32,250 characters (750 x 43). Blocks cannot be prefixed by block descriptor words.

Corrections to Original Data
Corrections to 1099-R data that was accepted by Utah must be filed in the same format as the original.

Corrections to Original Data
Corrections to paper W-2 forms accepted by Utah must be filed on paper forms W-2c. Corrections to 1099-R or TC-675R forms accepted by Utah must also be filed on paper. You must include form TC-96RC, Utah Annual Withholding Corrected Reconciliation, with all corrected forms.

Magnetic Media Reporting of TC-675R Data
Technical Requirements ­ Diskette or CD
Cartridges and reel tapes are not accepted for TC-675R reporting. The data may be submitted on 3½-inch diskette or compact disc (CD). All diskettes or CDs should be virus scanned before submitting to the Tax Commission. Multiple CDs are not acceptable. Each CD must be a separate file.

Filing Requirements
Form TC-96R (or form TC-96RC if reporting corrections), form TC-679A and related withholding forms (W-2, W-2c, 1099-R or TC-675R) must be submitted together in the same container.

Multiple Diskettes
A multiple file may use as many diskettes as needed. If the file cannot be contained on one diskette, the file can be compressed using PKZIP.EXE. The name of the ZIP file must be 675RRPT.ZIP and must be located in the root directory of the diskette. The ZIP file must contain only one compressed file.

Where to File Paper Forms
Send all paper forms along with form TC-96R or TC-96RC to: Annual Reconciliation ­ Withholding Tax Utah State Tax Commission 210 N 1950 W Salt Lake City UT 84134-0600

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Appendix A ­ Internet Reporting of W-2 Data
Beginning Jan. 1, 2007, annual filing of forms W-2 on magnetic media will be discontinued. At that time, entities filing 250 or more forms W-2 or W-2c must file on the Internet. information for employees of the employer identified in the most recent Code RE record. This record must contain the employer's Utah withholding license number. The Code RS record must follow its related Code RW record or its related optional Code RO record. It could follow another related Code RS record if it is the same employee and the data is for a different state. The required fields for this record are defined later in this appendix. All money fields are numeric and must contain dollars and cents with the decimal point assumed. Do not round to the nearest dollar (example: $5,500.99 would be entered as 00000550099). Do not use any punctuation or embedded signs in any money fields. Negative (credit) money amounts are not allowed. High-order signed fields are not allowed. Right justify and zero fill all money fields. If a money field is not applicable, enter zeros.

Data Record Descriptions
The Tax Commission accepts the EFW2 format used by the SSA with modifications to the State Record, Code RS. Therefore, a detailed description of the file layout is not attempted within these instructions. If you are not familiar with the SSA filing format, refer to SSA's publication EFW2. Following is a brief description of the data records. The Tax Commission processes the entire file, so the file must be complete.

Submitter Record: Code RA

(Required)

The Code RA record identifies the organization submitting the file. This is the only occurrence of this record on the EFW2 file. The submitter's EIN must be the same as the EIN entered at the time of registration.

Total Records:

Employer Record: Code RE

(Required)

Code RT Code RU

(Required) (Optional)

The Code RE record identifies an employer, including the EIN, whose wage and tax information is being reported. Every Code RE record must be followed by at least one Code RW record and one Code RS record for the State of Utah. Generate a new Code RE record each time it is necessary to change the Utah withholding license number.

For each Code RE record, there must be a Code RT record that contains the federal income/wage and tax totals for all Code RW records. If you include optional Code RO records, an optional Code RU record also must be generated for each Code RE record.

Final Record: Code RF

(Required)

Employee Wage Records: Code RW Code RO

(Required) (Optional)

The Code RW and the optional Code RO records supply the federal income/wage and tax information for employees of the employer identified in the most recent Code RE record.

The Code RF record indicates the end of the file. The Code RF record occurs only once and must be the last record on file. This is the total record for the submission. Do not create a file that contains any data recorded after the Code RF record.

State Total Record: Code RV

(Optional)

State Record: Code RS

(Required for Utah)

The Code RS record is required for the State of Utah. The Code RS record supplies state income/wage and tax

Code RV is a new optional record type the SSA introduced for tax year 2007. If included in the submission, the record will be ignored. If used, it should follow the RU Total Record (optional). If no RU Total Record is in the submission, the RV record should follow the RT Total Record. For a full description of the RV record, see SSA publication Specifications for Filing Forms W2 Electronically (EFW2).

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Layout for State Record ­ Code RS
For more information, see SSA Publication EFW2. Location 1-2 3-4 5-9 10-18 19-33 34-48 49-68 69-72 73-94 95-116 117-138 139-140 141-145 146-149 150-154 155-177 178-192 193-194 195-247 248-267 Field Name Record Identifier State Code Blank Employee Social Security Number Employee's First Name Employee's Middle Name or Initial Employee's Last Name Suffix Location Address Delivery Address City State Abbreviation Zip Code Zip Code Extension Blank Foreign State/Province Foreign Postal Code Foreign Country Code Blank Withholding License Number Length 2 2 5 9 15 15 20 4 22 22 22 2 5 4 5 23 15 2 53 20 Description and Remarks* Constant RS Enter the FIPS postal numeric code; use 49 for Utah. Enter blanks Employee's social security number. If not available, enter zeros. Do not enter hyphens or blanks. THIS IS A REQUIRED FIELD. Employee's first name Employee's middle name or initial Employee's last name Enter an alphabetic suffix (e.g. JR) Employee's location address (attention, suite, room, number, etc.) Employee's delivery address Employee's city The standard FIPS postal alphabetic abbreviation. For a foreign address, leave blank. Enter a valid ZIP code. For a foreign address, leave blank. Four-digit ZIP code extension. For a foreign address, leave blank. Enter blanks Foreign state or province Foreign postal code Foreign country code Enter blanks Your Utah withholding tax license number. This number is located on the employer's TC-96 form. It has one alpha and five numeric characters, or two alpha and four numeric characters (e.g., W12345 or WA1234). THIS IS A REQUIRED FIELD. Enter blanks Enter the FIPS postal numeric code; use 49 for Utah. Utah taxable wages. Right justify and fill with zeros. Do not enter decimal points. Do not round to the nearest dollars. Utah income tax withheld. Right justify and fill with zeros. Do not enter decimal points. Do not round to the nearest dollar. Enter blanks *Unless otherwise noted, left justify and fill with blanks. Right justify and zero (0) fill all amount fields entered.

268-273 274-275 276-286 287-297 298-512

Blank State Code State Taxable Wages State Income Tax Withheld Blanks

6 2 11 11 215

Examples of Record Sequence
Example 1
Report for one employer with 38 employees. (No Code RO or RU records) RA RE RW RS RT RF ACE TRUCKERS ACE TRUCKERS 38 sets of code RW and RS records

Example 2
Report for one employer with 6 employees. (With Code RO and RU records) RA RE RW RO RS RT RU RF ACE TRUCKERS ACE TRUCKERS 6 sets of code RW, RO and RS records

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Example 3
Report for three employers. (No Code RO or RU records) RA RE RW RS RT RE RW RS RT RE RW RS RT RF PAYROLL SERVICE INC SMITH CANDIES 25 sets of code RW and RS records BUSINESS PAPER CO 163 sets of code RW and RS records RIGGS ROCK AND GRAVEL 56 sets of code RW and RS records

Example 4
Report for three employers. (With Code RO and RU records) RA RE RW RO RS RT RU RE RW RO RS RT RU RE RW RO RS RT RU RF PAYROLL SERVICE INC SMITH CANDIES 980 sets of code RW, RO and RS records

SMITH REFINERY 238 sets of code RW, RO and RS records

BROWNS DAIRY 3 sets of code RW, RO and RS records

Layout for State Total Record ­ Code RV (optional for Utah)
For more information, see SSA Publication EFW2. Location 1-2 3-512 Field Name Record Identifier Blank Length 2 510 Description and Remarks Constant RV To be defined by user. Utah does not use.

Examples of Record Sequence
Example 1
Report for one employer with 38 employees. (No Code RO or RU records) RA RE RW RS RT RV RF ACE TRUCKERS ACE TRUCKERS 38 sets of code RW and RS records

Example 3
Report for three employers. (No Code RO or RU records) RA RE RW RS RT RV RE RW RS RT RV RE RW RS RT RV RF PAYROLL SERVICE INC SMITH CANDIES 25 set of code RW and RS records

BUSINESS PAPER CO 163 sets of code RW and RS codes

Example 2
Report for one employer with six employees. (With Code RO and RU records) RA RE RW RO RS RT RU RV RF ACE TRUCKERS ACE TRUCKERS 6 sets of code RW, RO and RS records

RIGGS ROCK AND GRAVEL 56 sets of code RW and RS records

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Example 4
Report for three employers. (With Code RO and RU records) RA RE RW RO RS RT RU RV RE RW RO RS RT RU RV RE RW RO RS RT RU RV RF PAYROLL SERVICE INC SMITH CANDIES 980 sets of code RW, RO and RS records

SMITH REFINERY 238 sets of code RW, RO and RS records

BROWNS DAIRY 3 sets of Code RW, RO and RS records

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Appendix B ­ Correcting W-2 Data Previously Reported
Data Record Descriptions
The Tax Commission accepts the EFW2C format used by the SSA for corrections to previously submitted W-2 files. Therefore, a detailed description of the file layout is not attempted within these instructions. If you are not familiar with the SSA filing format, refer to SSA's publication EFW2C. Following is a brief description of the data records. The Tax Commission processes the entire file, so the file must be complete. The Code RCS record must follow its related Code RCW record or its related optional Code RCO record. It could follow another related Code RCS record if it is the same employee and the data is for a different state. The required fields for this record are defined later in these instructions. All money fields are numeric and must contain dollars and cents with the decimal point assumed. Do not round to the nearest dollar (example: $5,500.99 would be entered as 00000550099). Do not use any punctuation or embedded signs in any money fields. Negative (credit) money amounts are not allowed. High-order signed fields are not allowed. Right justify and zero fill all money fields. If a money field is not applicable, enter zeros.

Submitter Record: Code RCA

(Required)

The Code RCA record identifies the organization submitting the file. This is the first and only occurrence of this record on the EFW2C file. The submitter's EIN must be the same as the EIN entered at the time of registration.

Total Records:

Employer Record: Code RCE

(Required)

Code RCT Code RCU

(Required) (Optional)

The Code RCE record identifies an employer, including the EIN, whose wage and tax information is being reported. Every Code RCE record must be followed by at least one Code RCW record and one Code RCS record for the state of Utah. Generate a new Code RCE record each time it is necessary to change the Utah withholding license number on this record.

For each Code RCE record, there must be a Code RCT record that contains the federal income/wage and tax totals for all Code RCW records. If you include optional Code RCO records, an optional Code RCU record must be generated for each Code RCE record.

State Total Record: Code RCV

(Optional)

Employee Wage Records: Code RCW Code RCO

(Required) (Optional)

Code RCV is a new optional record type the SSA has introduced for tax year 2007. If included in the submission, the record will be ignored. If used, it should follow the RCU Total Record (Optional). If no RCU Total Record is in the submission, it should follow the RCT Total Record. For a full description of the RCV record layout, see SSA publication Specifications for Filing Forms W2-C Electronically (EFW2C)

The Code RCW and the optional Code RCO records supply the federal income/wage and tax information for the employees of the employer identified in the most recent Code RCE record.

State Record: Code RCS

(Required for Utah)

Final Record: Code RCF

(Required)

The Code RCS record is required for the State of Utah. The Code RCS record supplies state income/wage and tax information for employees of the employer identified in the most recent Code RCE record. The Code RCS record must contain the payer's Utah withholding tax license number.

The Code RCF record indicates the end of the file. The Code RCF record occurs only once and must be the last record on file. This is the total record for the submission. Do not create a file that contains any data recorded after the Code RCF record.

Layout for State Record ­ Code RCS
For more information, see SSA Publication EFW2C. Location 1-3 4-5 6-15 16-24 Field Name Record Identifier State Code Blank Employee's Originally Reported SSN Length 3 2 10 9 Description and Remarks* Constant RCS. THIS IS A REQUIRED FIELD. Enter the FIPS postal numeric code; use 49 for Utah. Enter blanks Use only if employee's SSN was reported incorrectly on the original report. If originally reported SSN was correct, fill with blanks. Enter correct SSN or the originally reported SSN if not correcting original field. Only enter numeric characters. If SSN not available, enter zeros. THIS IS A REQUIRED FIELD. Use only if employee's first name was reported incorrectly on the original report. If originally reported first name was correct, fill with blanks. page 9

25-33

Employee's Correct Social Security Number

9

34-48

Employee's Originally Reported First Name

15

32

49-63

Employee's Originally Reported Middle Name or Initial Employee's Originally Reported Last Name

15

Use only if employee's middle name or initial was reported incorrectly on the original report. If originally reported middle name or initial was correct, fill with blanks. Use only if employee's last name was reported incorrectly on the original report. If originally reported last name was correct, fill with blanks. Enter correct first name or originally reported first name if not correcting original field. If first name is not available, enter blanks. THIS IS A REQUIRED FIELD. Enter correct middle name or initial or the originally reported incorrect middle name or initial if not correcting original field. If the middle name or initial is not available, enter blanks. THIS IS A REQUIRED FIELD. Enter correct last name or originally reported last name if not correcting original field. If the last name is not available, enter blanks. THIS IS A REQUIRED FIELD. Employee's location address (attention, suite, room, number, etc.) Employee's delivery address Employee's city The standard FIPS postal alphabetic abbreviation. For a foreign address, leave blank. Enter a valid ZIP code. For a foreign address, leave blank. Four-digit ZIP code extension. For a foreign address, leave blank. Enter blanks Foreign state or province Foreign postal code Enter blanks Foreign country code Enter blanks Use only if Utah withholding license number was reported incorrectly on the original report. If originally reported withholding license number was correct, fill with blanks. Enter correct Utah withholding license number or the originally reported withholding license number if not correcting original field. Do not enter hyphens or blanks. Enter blanks Use only if changing a Utah W-2 to a non-Utah W-2. If originally reported state code was correct, fill with blanks. Enter the FIPS postal numeric code; use 49 for Utah. THIS IS A REQUIRED FIELD. Use only if state taxable wages were reported incorrectly on the original report. If originally reported wages were correct, fill with blanks. Enter correct state taxable wages using only numeric characters. If not making a correction, fill with blanks. Use only if state income tax was reported incorrectly on original report. If originally reported income tax withheld was correct, fill with blanks. Enter correct state income tax withheld using only numeric characters. If not making a correction, fill with blanks. Enter blanks. *Unless otherwise noted, left justify and fill with blanks. Right justify and zero (0) fill all amount fields entered.

64-83

20

84-98

Employee's Correct First Name

15

99-113

Employee's Correct Middle Name or Initial

15

114-133

Employee's Correct Last Name

20

134-155 156-177 178-199 200-201 202-206 207-210 211-215 216-238 239-253 254-255 256-257 258-343 344-363

Location Address Delivery Address City State Abbreviation Zip Code Zip Code Extension Blank Foreign State/Province Foreign Postal Code Blank Foreign Country Code Blank Originally Reported Utah Withholding License Number Correct Utah Withholding License Number

22 22 22 2 5 4 5 23 15 2 2 86 20

364-383

20

384-393 394-395 396-397 398-408

Blank Originally Reported State Code Correct State Code Originally Reported State Taxable Wages

10 2 2 11

409-419 420-430

Correct State Taxable Wages

11

Originally Reported State Income Tax Withheld 11

431-441 442-1024

Correct State Income Tax Withheld Blanks

11 583

32

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Layout for State Total Record ­ Code RCV (optional for Utah)
For more information, see SSA publication EFW2. Location 1-3 4-1024 Field Name Record Identifier Blank Length 3 1021 Description and Remarks Constant RCV. To be defined by user. Utah does not use.

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Appendix C ­ Magnetic Media Reporting of 1099-R Data
Data Record Descriptions
The Tax Commission accepts the magnetic media format used by the IRS with modification to the Payee Record, Code B. Therefore, a detailed description of the file layout is not included in these instructions. If you are not familiar with the IRS magnetic media filing format, refer to IRS Publication 1220. Following is a brief description of the data records.

Payee Record: Code B

(Required)

The Code B record contains payment data. Form 1099-R data for Utah is contained in the Code B record in positions 663-746. The Tax Commission processes the entire record, so the file must be complete. See Layout for State Information below.

End of Payer Record: Code C

(Required)

Transmitter Record: Code T

(Required)

The Code T record identifies the entity transmitting the file. This is the first record on the file layout. There can be only one file and one Code T record on the magnetic media. Multiple files or multiple Code T records cannot be processed.

The Code C record consists of the total number of payees and the totals for the payment amount fields filed by a given payer and/or a particular form type code. For each Code A record and group of Code B records on the file there must be a Code C record written after the last Code B record for that payer.

Payer Record: Code A

(Required)

The Code A record identifies the payer making the payments. Every Code A record must be followed by at least one Code B record. A Code A record must be generated every time it is necessary to change to a different form type code. The State will process only 1099-R forms with form type code 9 in position 27. All other form type codes will be skipped.

State Totals Record: Code K (Not used in Utah)
Utah does not yet participate in the Combined Federal/State Filing Program, so the Code K record is not currently required. If included in the submission, the record will be ignored.

End of Transmission Record: Code F (Required)
The Code F record is a summary of the number of payers in the entire file. The Code F record must be written after the last Code C record (or last Code K record, if included) and must be the last record on the file.

Layout for State Information ­ Code B
For more information, see IRS Publication 1220. Location 1-662 663-664 665-670 State Indicator Withholding License Number Field Name Length 662 2 6 Description and Remarks* Follow instructions in IRS Publication 1220 Enter the standard FIPS postal alphabetic abbreviation, which is UT for Utah. Payer's Utah withholding tax license number. It generally has one alpha and five numeric characters, or two alpha and four numeric characters (e.g., W12345 or WA1234). THIS IS A REQUIRED FIELD. Enter the amount of the gross taxable distribution to the payee. Right justify and fill with zeros. Do not enter decimal points. Enter blanks Utah income tax withheld. Right justify and fill with zeros. Do not enter decimal points. Not required for Utah. Right justify and fill with zeros. Enter blanks *Unless otherwise noted, left justify and fill with blanks. Right justify and zero (0) fill all amount fields entered.

671-683 684-722 723-734 735-746 747-750

State Distribution Blanks State Tax Amount Withheld Local Tax Amount Withheld Blanks

13 39 12 12 4

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Appendix D

Layout for TC-675R Payer Record
Location 1 2-7 Field Name Record Identifier Utah State Account Length 1 6 Description and Remarks* Constant P Utah Royalty withholding tax account number. It has one alpha and five numeric characters (e.g., R12345). This number is located on the payer's TC-96R form. THIS IS A REQUIRED FIELD. Enter payer's name Enter first line of the payer's address Enter second line of the payer's address, if needed Enter payer's city Standard FIPS postal alphabetic abbreviation. Enter a valid ZIP code plus four-digit Zip code extension, no hyphen, or use this field for the Foreign Postal code, if applicable. Enter blanks Payer's Federal Employer Identification Number. Do not enter hyphens. THIS IS A REQUIRED FIELD. Enter the tax year being reported (e.g., 2006) Enter blanks *Unless otherwise noted, left justify and fill with blanks. Right justify and zero (0) fill all amount fields entered.

8-31 32-56 57-81 82-96 97-98 99-107 108-111 112-120 121-124 125-200

Name Address 1 Address 2 City State Zip Code or Postal Code + extension Blank Federal ID (EIN) Tax Year Blank

24 25 25 15 2 9 4 9 4 76

Layout for TC-675R Recipient Record
Location 1 2-10 Field Name Record Identifier ID Number (SSN or EIN) Length 1 9 Description and Remarks* Constant R Recipient's social security or federal employer identification number. If not available, enter zeros. Do not enter hyphens. THIS IS A REQUIRED FIELD. Utah Royalty withholding tax amount. Right justify and fill with zeros. Do not enter decimal points. Mineral Production payments made to the recipient during the year. Right justify and fill with zeros. Do not enter decimal points. Enter blanks Enter recipient's name Enter first line of recipient's address Enter second line of recipient's address, if needed Enter recipient's city Standard FIPS postal alphabetic abbreviation Enter a valid ZIP code plus four-digit Zip code extension, no hyphen, or use this field for the Foreign Postal code, if applicable. Enter blanks Enter one of the following recipient entity types: C if Corporation, S if S Corporation, L if Limited Liability Company, P if partnership, O if Limited Liability Partnership, I if Individual, T if Trust Estate or Fiduciary. Enter the tax year being reported (e.g., 2006) Enter blanks *Unless otherwise noted, left justify and fill with blanks.

11-23 24-36 37-87 88-112 113-137 138-162 163-177 178-179 180-188 189-192 193

Tax Withheld Payment Blank Recipient's Name Address 1 Address 2 City State Zip Code or Postal Code + extension Blanks Entity Type

13 13 51 25 25 25 15 2 9 4 1

194-197 198-200

Tax Year Blank

4 3

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Right justify and zero (0) fill all amount fields entered. page 13

Utah State Tax Commission 210 North 1950 West · Salt Lake City, UT 84134 · www.tax.utah.gov

TC-679A
Rev. 9/06

Transmitter Report of Magnetic Media Filing for Tax Year _________________

Annual filing of W-2 forms by magnetic media is no longer accepted. Magnetic media for 1099-R and TC-675R will still be accepted. See Pub 32 for more information. 1. Name of transmitter Address City 2. Name of person to contact about this magnetic media file Address City 3. Telephone number of contact person 4. Number and type of media: _____ CD(s) (TC-675 only) _____ Diskette(s) (TC-675 only) _____ Cartridge(s) (1099-Rs only) State Zip code State Zip code
Office Use Only

Transmitter FEIN

Office Use Only

Email address of contact person 5. Type of submission (check one only): 1099-Rs Original Corrected (amended) Test

TC-675Rs

Summary of Employers Included on Magnetic Media
Name of Employer Federal Employer Identification Number (FEIN) Utah Withholding Account Number Number of Forms Total Utah Wages per 1099-Rs or TC-675Rs $ $ Total Utah Withholding per 1099-Rs or TC-675Rs

Attach additional pages if needed to report all employees included on the magnetic media.