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Appendix B – Correcting W-2 Data
Data Record Descriptions
The Tax Commission accepts the EFW2C format used by
the SSA (with modifi cations to the RCS Record — see
Layout for State Record – Code RCS) to correct previously-
submitted W-2 fi les. This publication does not include a
detailed description of the fi le layout. See SSA publication
EFW2C for information about the SSA fi ling format. Cor-
rection fi les must contain all record types required by the
SSA. Include correction records only for W-2s that require
corrections.
You must amend your reconciliation to correct your EIN or
Utah tax liability if the Tax Commission has already accepted
W-2c data in EFW2C format.
If changing the state code from another state to Utah, an
EFW2C fi le is not required. You must submit the data as a
fi rst-time submission via a W-2 fi le in the EFW2 format.
If changing the state code from Utah to another state, submit
W-2c data in EFW2C format. Follow the specifi cations for
columns 394-397 of the RCS record.
In addition to using the EFW2C format, you must make the
following adjustments to upload a fi le:
• The W2C fi le must be a text fi le with a lowercase .txt
extension. We will reject all other fi le types.
• Each record must be on its own line. We will reject
wrapped fi les.
• Each line of the fi le must be 1,024 characters in length
followed by a carriage return and a line feed.
The following is a brief description of the data records.
The fi le must be complete because the Tax Commission
processes the entire fi le.
The length of each Record is 1024 bytes.
Submitter Record: Code RCA
(Required)
The Code RCA record identifi es the organization submitting
the fi le. This is the fi rst and only occurrence of this record on
the EFW2C fi le. The submitter’s EIN must be the same as
the EIN that was registered for TAP login.
Employer Record: Code RCE
(Required)
The Code RCE record identifi es 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 Utah. Cre-
ate a new Code RCE record each time you need to change
the Utah withholding account number on this record.
The EIN must belong to the employer’s withholding account
number. (This is the EIN that was given to the Tax Commis-
sion when withholding account was opened.)
If the fi le rejects because the EIN does not match the one
the Tax Commission has for your account and the EIN in
your fi le submission is correct, fax us a copy of your IRS
confi rmation letter or other IRS correspondence showing
your business name and withholding account number so we
can update your account. Fax this to 801-297-3573.
If the EIN is wrong in the RCE record, replace the wrong
EIN with the correct EIN and resubmit your fi le. Also send
corrected forms W-2c to your employees.
Employee Wage Records:
Code RCW
(Required)
Code RCO
(Optional)
The Code RCW and the optional Code RCO records supply the
federal income/wage and tax information for the employees of
the employer identifi ed in the most recent Code RCE record.
State Record: Code RCS (Required for Utah)
The Code RCS record is required for Utah. The Code RCS
record supplies state income/wage and tax information for
employees of the employer identifi ed in the most recent
Code RCE record. The Code RCS record must contain the
payer’s Utah withholding tax account number.
The Code RCS record must follow its related Code RCW
record or its related optional Code RCO record. It can follow
another related Code RCS record if it is the same employee
and the data is for a different state. The required fi elds for
this record are defi ned later in these instructions.
All money fi elds are numeric and must contain dollars
and cents with the decimal point assumed. Do not round
to the nearest dollar (example: $5,500.99 is entered as
00000550099). Do not use any punctuation or embedded
signs in money fi elds. Negative (credit) money amounts are
not allowed. High-order signed fi elds are not allowed. Right-
justify and zero-fi ll all money fi elds. If a money fi eld does not
apply, enter zeros.
Total Records: Code RCT
(Required)
Code RCU
(Optional)
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, you must also create an optional Code RCU record
for each Code RCE record.
State Total Record: Code RCV
(Optional)
Code RCV is an optional record type. If included in the
submission, the record will be ignored. If used, it should fol-
low 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 Specifi cations for Filing Forms W2-C Electroni-
cally (EFW2C).
Final Record: Code RCF
(Required)
The Code RCF record indicates the end of the fi le. The Code
RCF record occurs only once and must be the last record on
fi le. This is the total record for the submission. Do not create a
fi le that contains any data recorded after the Code RCF record.
