|   | MAGNETIC MEDIA REPORTINGOF FORMS W-2VIFOR VIRGIN ISLANDS SITED EMPLOYEES                                THIS IS THE LAST YEAR FOR THIS PUBLICATIONSocial Security AdministrationOffice of Systems RequirementsSSA Pub. No. 42-007VIAugust 2000(TIB-6)                           TAX YEAR 2000                  CHANGES FOR TAX YEAR 2000o    New maximum Social Security Wage Base for Tax Year 2000 of     $76,200.     o    Some editorial changes for clarification of information.     NOTE:   There are NO Record Format changes.                   REMINDERS FOR TAX YEAR 2000o    SSA does not accept 5 1/4" or 8" diskettes, CDROM, DLX           Cartridges or 4490 cartridges.o    SSA does not accept compressed files on diskettes,      magnetic tapes or cartridges.o    Do Not create a file that contains any data recorded after     the CODE F record.o    Below are the mailing addresses for magnetic media:    TAPE/CARTRIDGE VIA U.S. POST OFFICESOCIAL  SECURITY ADMINISTRATIONAWR MAGNETIC MEDIA PROCESSING5-F-17, NB, METRO WESTPO BOX 33009BALTIMORE  MD  21290-3009DISKETTE VIA U.S. POST OFFICESOCIAL SECURITY ADMINISTRATIONAWR MAGNETIC MEDIA PROCESSING5-F-17, NB, METRO WESTPO BOX 33014BALTIMORE  MD  21290-3014TAPE/CARTRIDGE/DISKETTE VIA OTHER CARRIERSOCIAL SECURITY ADMINISTRATIONAWR MAGNETIC MEDIA PROCESSING5-F-17, NB, METRO WEST300 N GREENE STREETBALTIMORE  MD  21290-0300                           FUTURE PLANNED CHANGESSSA has developed new Magnetic Media Reporting and ElectronicFiling specifications (MMREF-1) for submitters who file wagereports to SSA using magnetic tape, cartridge, diskette orelectronic filing.   The MMREF-1 will replace existing TechnicalInformation Bulletins (TIB) 4, 5, 6 and 7.   The MMREF-1 consistsof a single record format to be used to report either domestic orterritorial reports using magnetic media or electronic filing.FOR TY 2001 REPORTING (CALENDAR YEAR 2002) ALL MAGNETICMEDIA/ELECTRONIC SUBMITTERS WILL BE REQUIRED TO USE THE MMREF-1FORMAT.SSA has also developed new Magnetic Media Reporting andElectronic filing specifications (MMREF-2) for submitting W-2cInformation (Correction of Annual W-2 Copy A Information) to SSAusing magnetic tape, cartridge or diskette.   The MMREF-2 willreplace the existing W-2c Magnetic Media Reportingspecifications.   The MMREF-2 consists of a single record formatto be used to correct either domestic or territorial reportsusing magnetic media.Anyone using the MMREF-1 specifications will use the MMREF-2specifications for making corrections using magnetic media. Following are highlights on the MMREF-1 and MMREF-2 formats andthe new records in the MMREF-1 and MMREF-2 formats.HIGHLIGHTS OF MAGNETIC MEDIA REPORTING AND ELECTRONIC FILING -1(MMREF-1)(As Compared to the Technical Instructions Bulletins 4, 5, 6 and7)     O    ONE RECORD LENGTH     O    FIELDS CURRENTLY NOT USED ARE DELETED FROM THE RECORDS     O    FIELDS ADDED TO INCLUDE INFORMATION FROM THE 6559 FORM     O    FIELDS ADDED TO INCLUDE CONTROL INFORMATION CURRENTLY          MANUALLY ENTERED BY SSA     O    FIELDS ADDED TO INCLUDE FIELDS CAPTURED ON A PAPER W-2          AND NOT CURRENTLY CAPTURED ON A MAGNETIC W-2     O    SPECIFIC FIELDS FOR THE TIBS 5, 6, AND 7 INCORPORATED          INTO THE MMREF-1     O    OPTIONAL RO AND RU RECORDS DEVELOPED     O    NO INTERMEDIATE TOTAL RECORD     O    ALL EMPLOYEE WAGE FIELDS CHANGED TO 11 POSITIONS     O    ALL TOTAL WAGE FIELDS CHANGED TO 15 POSITIONS     O    ROOM FOR ADDITIONAL FIELDS TO BE ADDED                                                                                               MMREF-1 RECORDS                        (512 CHARACTERS PER RECORD)RECORD TITLE                                 RECORD IDENTIFIERSUBMITTER                                    CODE RAEMPLOYER                                     CODE REEMPLOYEE WAGE                                CODE RW                              (OPTIONAL)     CODE ROSTATE                         (OPTIONAL)     CODE RSTOTAL                                        CODE RT                              (OPTIONAL)     CODE RUFINAL                                        CODE RF                     (MMREF-2) W-2c REWRITE HIGHLIGHTS          O    ONE RECORD LENGTH     O    FIELDS CURRENTLY NOT USED ARE DELETED FROM THE RECORDS     O    FIELDS ADDED TO INCLUDE INFORMATION FROM THE 6559 FORM     O    FIELDS ADDED TO INCLUDE CONTROL INFORMATION CURRENTLY          MANUALLY ENTERED BY SSA     O    DESIGNED FOR CORRECTIONS OF TIB 4 OR MMREF-1 SUBMITTED          INFORMATION     O    CORRECTIONS FOR TERRITORIES INCLUDED     O    OPTIONAL RCO AND RCU RECORDS DEVELOPED     O    NO "DIFFERENCE" OR "NEGATIVE INDICATOR" FIELDS NEEDED     O    ALL EMPLOYEE WAGE FIELDS CHANGED TO 11 POSITIONS     O    ALL TOTAL WAGE FIELDS CHANGED TO 15 POSITIONS     O    ROOM FOR ADDITIONAL FIELDS TO BE ADDED                                                                                               MMREF-2 RECORDS                       (1024 CHARACTERS PER RECORD)RECORD TITLE                                 RECORD IDENTIFIERSUBMITTER                                          CODE RCAEMPLOYER                                           CODE RCEEMPLOYEE WAGE                                      CODE RCW                                   (OPTIONAL)      CODE RCOSTATE                              (OPTIONAL)      CODE RCSTOTAL                                              CODE RCT                                   (OPTIONAL)      CODE RCUFINAL                                              CODE RCF                         TABLE  OF  CONTENTSI.   MAGNETIC MEDIA ANNUAL WAGE REPORTING     REQUIREMENTS AND PROCEDURES     Magnetic Media Reporting Requirements     Filing Deadline     Extension of Filing Deadline and Waiver of Magnetic Media          Reporting Requirement     Penalties for Late Filing     Processing Schedule and Employer Retention Responsibilities     Test Files     Corrections     Transmittal Forms          Form 6559, Transmitter Report and Summary of Magnetic          Media          Form 6559-A, Continuation Sheet for Form 6559,          Transmitter Report and Summary of Magnetic Media     Use of Agent     Terminating Business      Multiple Employer/Multiple Report Files     Filing Methods          Tape/Cartridge via U. S. Post Office          Diskette via U. S. Post Office          Tape/Cartridge/Diskette via Other Carrier     Use of Paper Forms     Requests for Mailing of the TIB-6     Using the Internet to Obtain the TIB-6 SpecificationsII.  DATA RECORD DESCRIPTIONS     Transmitter Record     Basic Information Record     Employer Record          Employer Record Reporting of Medicare Qualified          Government Employment (MQGE)     Employee Wage Record          Money Amounts          Deceased Worker's Wages          Name Formats on the CODE W Record          Death Indicator          Reporting MQGE Data     Intermediate Total Record     Total Record     Final RecordIII. DISKETTE TECHNICAL REQUIREMENTS FOR W-2VI COPY A     General Requirements     Multiple-Volume Diskette Files     Requirements for Diskettes   IV.  DISKETTE SPECIFICATIONS FOR W-2VI COPY A     Diskette Data Records - General Requirements          Alpha/Numeric Fields          State Abbreviations          Foreign Addresses          Money Fields     Code 1A - Transmitter Record     Code 2A - Transmitter Record     Code 1B - Basic Information Record     Code 2B - Basic Information Record     Code 1E - Employer Record     Code 2E - Employer Record     Code 1W - Employee Wage Record     Code 2W - Employee Wage Record     Code 1I - Intermediate Total Record     Code 2I - Intermediate Total Record     Code 1T - Total Record     Code 2T - Total Record     Code 1F - Final RecordV.   MAGNETIC TAPE TECHNICAL REQUIREMENTS FOR W-2VI COPY A     Basic Requirements     Tape Density     Internal Labels     Tapemarks     Character Sets     Logical Record Length     Physical Records     Blocking Factor     External LabelsVI.  MAGNETIC TAPE SPECIFICATIONS FOR W-2VI COPY A     Magnetic Tape Data Records - General Requirements          Alpha/Numeric Fields          State Abbreviations          Foreign Addresses          Money Fields     Code A - Transmitter Record     Code B - Basic Information Record     Code E - Employer Record     Code W - Employee Wage Record     Code I - Intermediate Total Record     Code T - Total Record     Code F - Final RecordAPPENDIX A:    SSA MAGNETIC MEDIA CONTACTAPPENDIX B:    POSTAL ABBREVIATIONS APPENDIX C:    EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC               MEDIA W-2VI COPY A REPORTSAPPENDIX D:    PROGRAMMER'S CHECKLISTAPPENDIX E:    CHECKLIST FOR MAILING W-2VI MAGNETIC MEDIAAPPENDIX F:    ACCEPTABLE CHARACTER SETSAPPENDIX G:    GLOSSARYAPPENDIX H:    TRANSMITTAL FORMS AND LABELS FOR  MAGNETIC MEDIA               ANNUAL WAGE REPORTS               Packaging Magnetic Tapes and Diskettes for Mailing               Form 6559               Form 6559-A               Instructions for Completion of Label      I.  MAGNETIC MEDIA ANNUAL WAGE REPORTING REQUIREMENTS AND          PROCEDURESThis booklet contains the specifications and instructions forreporting form W-2VI Copy A information to the Social SecurityAdministration (SSA) on magnetic media.  The requirements shownin this booklet apply to all Virgin Islands sited employees.  Toreport wages for years prior to 1998, consult your Wage ReportingSpecialist.                  Social Security Administration                  Wage Reporting Specialist                  Federal Office Bldg. - Suite 751                  San Juan, Puerto Rico  00918                  Telephone:  (787) 766-5574                  FAX      :  (787) 766-5913SSA accepts form W-2VI Copy A reports on 1/2" magnetic tape,3480/3480E and 3490/3490E cartridges, and 3 1/2" diskettes.  Forpurposes of this publication, the terms TAPE and 3480/3480E or3490/3490E CARTRIDGE are used interchangeably unless otherwiseindicated.  THERE IS ONE FORMAT FOR DISKETTE REPORTING AND ONEFORMAT FOR TAPE/CARTRIDGE REPORTING.  See Section IV. for theformat for W-2VI diskette reporting.  See Section VI. for theformat for W-2VI magnetic tape or 3480/3480E or 3490/3490Ecartridge reporting.Magnetic Media Reporting RequirementsThe requirements shown in this booklet apply to employers withVirgin Islands sited employees (except Federal Governmentemployers whose employees are subject to IRS and other statesidetax rules) filing annual W-2VI Copy A reports with SSA.Instructions for domestic employers in the United States(stateside employees) are in separate booklets.Since Tax Year 1996, employers with 250, or more W-2VI forms mustfile those forms on magnetic media.  An employer may be penalizedby IRS for non-compliance. Filing fewer than 250 W-2I forms viamagnetic media is optional. For W-2VI Copy A reporting, IRS regards each EmployerIdentification Number (EIN) as a separate employer.Only submit one magnetic media report for an employer for the taxyear being reported - DO NOT submit duplicates.  However, if yourcompany has multiple locations or payroll systems doing payrollusing the same EIN, you may submit more than one report with thesame EIN.  SSA prefers, but does not require a combined reportfor each EIN.SSA has no application or authorization procedure and does notassign transmitter control codes for W-2VI Copy A magneticmedia filing.Direct questions about taxation, penalties and recordkeepingrequirements to the Internal Revenue Service (IRS) TaxpayerService Office:  outside of the San Juan area (1-800-829-1040);local calls (766-5040).Contact the SSA Wage Reporting Specialist in San Juan, PR withquestions about the technical requirements for W-2VI magneticmedia reporting.  Filing DeadlineW-2VI Copy A files should be submitted to SSA by the last day ofFebruary.   If this day falls on a holiday or weekend, the filingdeadline is the next business day. NOTE:  THE FILING DEADLINE DATE FOR TAX YEAR 2000 FILES IS       FEBRUARY 28, 2001. This deadline will be strictly enforced.Extension of Filing Deadline and Waiver of Magnetic MediaReporting RequirementIRS, not SSA, has the responsibility for granting filing deadlineextensions and for waiving the magnetic media reportingrequirement.   IRS may waive the magnetic media reportingrequirement for an employer if hardship is shown by the employerin a request for waiver.   To apply for a waiver an employer mustcomplete and submit a waiver request (Form 8508).  To apply foran extension, an employer must complete and submit an extensionrequest (Form 8809) to IRS.  These forms can be obtained bycontacting IRS at 1-800-829-3676.IRS requires that waivers be filed at least 45 days before thedue date of your W-2VI report.  Extension requests must be filedby the due date of your W-2VI report.  Send requests forextension of the filing deadline and for waiver of the magneticmedia reporting requirement to:                  Internal Revenue Service                  Martinsburg Computing Center                   230 Murall Drive                  Kearneysville   WV   25430                  Telephone:  (304) 263-8700                              (not toll free)                  FAX      :  (304) 264-5602Penalties for Late FilingThe law requires IRS to consider the imposition of penalties forthe late filing of magnetic media reports of form W-2VI Copy Ainformation based on a multi-tier system.  If SSA is unable to process a file, the file will be returned tothe transmitter along with an explanation of the problems thatwere encountered.  If SSA returns a timely filed magnetic mediareport as unprocessable, IRS rules provide that the filer will beallowed 45 days to correct and return the report to SSA.Processing Schedule and Employer Retention ResponsibilitiesGenerally, a properly prepared magnetic media file will beprocessed within 120 days after receipt by SSA.  Files havingimproper format or other technical problems will be delayed.  IfSSA is unable to process a file, the file will be returned to thetransmitter along with an explanation of the problems that wereencountered.NOTE:  FOR MAGNETIC MEDIA, SSA WILL NOT PROVIDE NOTIFICATION WHEN       REPORTS ARE PROCESSED; SSA WILL NOT RETURN COMPLETED       MAGNETIC MEDIA REPORTS.SSA recommends that transmitters retain a backup copy of theirmagnetic media file for four years.  IRS requires employers toretain a copy of their W-2VI Copy A data, or to be able toreconstruct the data for at least four (4) years after the duedate of the report.Test Files SSA does not accept or process test files.  If received, theywill be returned to the sender.CorrectionsMagnetic media are NOT used in the Virgin Islands when submittingcorrections.  To file corrections, use IRS form W-2c withcovering form W-3c.Using the U. S. Post Office, send the W-2c with covering form W-3c to:Social Security AdministrationData Operations CenterPO Box 3333Wilkes-Barre   PA   18767-3333Using other carrier send the W-2c with covering form W-3c to:Social Security AdministrationData Operations CenterAttention:  W-2c Process1150 E Mountain DriveWilkes-Barre   PA   18702-7997For further assistance, contact the SSA Wage Reporting Specialistin San Juan, PR (Appendix A).Transmittal FormsThe proper paper transmittal forms must accompany a magneticmedia file.  The transmittal forms needed for magnetic mediafiling of W-2VI Copy A information are provided in Appendix I.These forms may be photocopied or computer-generated, providedthe affidavit and signature are included on the form 6559.Complete the forms and submit them with a magnetic media fileaccording to the instructions in Appendix H and on form 6559.Place a check in the "Other" box at the top of the form 6559.Box 1 and Box 2 must agree with the information in the Code A andB records.  Box 11 must agree with the information from the CodeE and T records.  Print or type all information on the formsexcept the signature.    1.  Form 6559, Transmitter Report and Summary of Magnetic        Media:  Use form 6559 to identify the transmitter of a        magnetic media file.  Be sure to provide the        transmitter's EIN and the name and telephone number of a        contact person.  Also use form 6559 to summarize the        W-2VI information for the first two employers on the        file.  THIS FORM MUST ACCOMPANY EVERY MAGNETIC MEDIA FILE        THAT IS SENT TO SSA.        Form 6559 contains an affidavit about the accuracy of the        data on the magnetic media file.  The transmitter of the        file must sign and date the affidavit.  If the        transmitter is an authorized agent (e.g., a service        bureau), the agent may sign form 6559 on behalf of all        employers on the magnetic media file if the following        three conditions are met:        (a)  The agent has the authority to sign the affidavit             on form 6559 under an administrative agreement             (oral, written or implied) that is valid under             State law; AND        (b)  The agent has the responsibility, conferred by the             employer (oral, written or implied), to request the             taxpayer identifying number of employees who are             reported on the magnetic media file; AND        (c)  The agent signs the affidavit and adds the caption:             "REPORTING AGENT."    2.  Form 6559-A, Continuation Sheet for Form 6559,        Transmitter Report and Summary of Magnetic Media:  If a        magnetic media file contains only 1 or 2 employers, this        form is not needed because there are two summary blocks        on the form 6559.  If a file contains more than two        employers, use form 6559-A to summarize the remaining        employers.  List the employers in the same order as they        are reported on the file.  Be sure to include the        transmitter's EIN in the space provided.  A facsimile        form 6559-A is acceptable.Use of AgentEmployers reported by agents are responsible for the accuracy andtimeliness of their own W-2VI Copy A reports.  If an agent failsto meet the magnetic media filing requirements, the employersreported by the agent are liable for any IRS penalties.Terminating Business If you terminate your business, IRS regulations require you tofile W-2VIs with SSA within one month after your final form 941SSreturn is due to IRS.   W-2VI copies to employees must be issuedby the due date of the final Form 941SS. However, if any of your employees are immediately employed by asuccessor employer, see Rev. Proc. 96-60, 1996-2 C C. B. 399.  Also see Rev. Proc. 96-57, 1996-2 C. B. 389, for information onautomatic extensions for furnishing Forms W-2 to employees andfiling Forms W-2 with SSA.   For special instructions on filingmagnetic media W-2VI reports for 2000, contact your WageReporting Specialist (Appendix A).Only IRS can extend (or waive) the requirement to file FormW-2VIs within one month of the filing of the final 941.   ContactIRS at 304-263-8700 for additional information.Multiple Employer/Multiple Report FilesSSA urges transmitters of W-2VI information to minimize thenumber of diskettes and the number of files they submit whenreporting data for multiple employers or for multiple work sitesof a single employer.See Appendix C for examples of how information from multipleemployers or multiple work sites can be placed on a singlediskette or on one file.Filing MethodsTAPE/CARTRIDGE VIA U. S. POST OFFICEIf you are submitting W-2VI Copy A files on tape or cartridge viathe United States Post Office, send the tapes or cartridgeswith the properly completed forms 6559/6559-A to:                  Social Security Administration                         AWR Magnetic Media Processing                  5-F-17, NB, Metro West                  P.O. Box 33009                  Baltimore, MD  21290-3009DISKETTE VIA U. S. POST OFFICEIf you are submitting W-2VI Copy A files on diskette via the U.S.Post Office, send the diskettes with the properly completedforms 6559/6559-A to:                  Social Security Administration                  AWR Magnetic Media Processing                  5-F-17, NB, Metro West                  P.O. Box 33014                  Baltimore, MD  21290-3014If your W-2VI files are sent via the U.S. Post Office, we suggestyou request a Return Receipt.TAPE/CARTRIDGE/DISKETTE VIA OTHER CARRIERIf you are submitting W-2VI Copy A files on tape, cartridge ordiskette via a carrier other than the U.S. Post Office, sendthem with the properly completed forms 6559/6559-A to:                  Social Security Administration                  AWR Magnetic Media Processing                  5-F-17, NB, Metro West                  300 N. Greene Street                  Baltimore, MD  21290-0300NOTE:     Use the following as the contact telephone number for          the carrier: (410) 966-9125DO NOT SEND PAPER W-2VIs, W-3SS, W-2c's, OR W-3c's WITH AMAGNETIC MEDIA FILE.NOTE:  Organizations that prepare a magnetic media report for a       client to submit to the SSA should make sure that the       client has the necessary forms 6559/6559-A, external       labels and the correct mailing address for their media.Use of Paper FormsEmployers whose wage and tax data will be submitted on magneticmedia must not send the same data to SSA on paper forms W-2VI.Agents reporting wage and tax data on magnetic media for one ormore employers should advise those employers not to submitduplicate paper W-2VI Copy A reports to SSA.Paper forms W-2VI and W-3SS that are used to submit data notincluded in a magnetic media file, should be sent to:                  Social Security Administration                  Data Operations Center                  Wilkes-Barre, PA  18769-0001                 (Certified Mail use 18769-0002)Using other carrier send the W-2c with covering form W-3c to:Social Security AdministrationData Operations CenterAttention:  W-2 Process1150 E Mountain DriveWilkes-Barre   PA   18702-7997Requests for paper forms should be made to IRS at 1-800-829-3676.Requests for Mailing of the TIB-6If you do not file a W-2VI magnetic media report but areinterested in receiving the reporting specifications, you mayrequest a copy by calling the SSA Wage Reporting Specialist(Appendix A). Using the Internet to Obtain the TIB-6 SpecificationsThe specifications are available on the internethttp://www.ssa.gov/employer_info                  II.  DATA RECORD DESCRIPTIONSThe following is a description of the data records that are usedto create magnetic media W-2VI Copy A reports.  Use theinformation provided below as well as the list of technicalrequirements and specifications in the other sections of thismanual to prepare W-2VI Copy A reports via magnetic media.  SeeAppendix C for examples of proper record sequence.TRANSMITTER RECORD:CODE A            (TAPE/CARTRIDGE)CODES 1A & 2A     (DISKETTE)The Code A record (= a set of Code 1A/2A records on diskette)identifies the organization submitting the file.The CODE A record must be the first data record on each file.BASIC INFORMATION RECORD:CODE B            (TAPE/CARTRIDGE)CODES 1B & 2B     (DISKETTE)The CODE B record (= a set of CODE 1B/2B records on diskette)identifies the type of equipment used to generate the file.The CODE B record must be the second data record on each file.The CODE B record should contain the address where the file canbe returned if SSA is unable to process it.  SSA also uses theaddress information in this record to send annual filinginstructions.Address entries should be specific enough to ensure properdelivery and must be made precisely according to thespecifications.EMPLOYER RECORD:CODE E            (TAPE/CARTRIDGE)CODES 1E & 2E     (DISKETTE)The CODE E record (= a set of CODE 1E/2E records on diskette)identifies an employer whose employee wage and tax information isbeing reported.  Generate a new CODE E record each time it isnecessary to change the information in any field on this record.DO NOT create a CODE E record for an employer that does not haveat least one employee (CODE W record) with monies to report.If a submission containing multiple employer reports (more thanone CODE E record on a submission) is returned for correction,make the necessary correction(s) and return the entire submissionto SSA.   EMPLOYER RECORD REPORTING OF MEDICARE QUALIFIED GOVERNMENT   EMPLOYMENT (MQGE)    The term "MQGE" refers to a special type of employment for      some government employees in which wages and tips are subject   to withholding only for Medicare.  Use the code "Q" in the   Type of Employment (TOE) field of the CODE E record to   identify MQGE; the TOE of "Q" is only appropriate for   government employers, it should never be used by employers in   the private sector.  A CODE E record with a "Q" Type of   Employment should only be followed by CODE W records   containing MQGE-related wage and tax data.   DO NOT group MQGE CODE W records and non-MQGE CODE W records   together after a single CODE E record.   See the Employee Wage Record (CODE W) description for more   information about reporting MQGE data.EMPLOYEE WAGE RECORD:CODE W            (TAPE/CARTRIDGE)CODES 1W & 2W     (DISKETTE)The CODE W record (= a set of CODE 1W/2W records on diskette) isused to report wage and  tax data for an employee.  Followingeach CODE E record, group together all the CODE W records for theemployer identified in that CODE E record.  The CODE W recordsfor an employer may appear in any desired sequence, e.g.,alphabetic or numeric by social security number.Multiple CODE W records must be created when an employee'sMedicare Wages (MW) and/or Wages, Tips and Other Compensation(WTOC) exceeds the nine positions available or Medicare Tax (MT)exceeds the seven positions available.  The total of the multiplerecords must equal the total Medicare Wages, Medicare Tax and/orthe total WTOC paid to the employee. NOTE:  Do not split a CODE W record exactly in half.  SSA posting       software offsets exactlyduplicated CODE W record data.  Do       not repeat data from other money fields of the first CODE       W record when completing the second CODE W record.Example 1:An employee's wages are as follows:WTOC                               $12,000,000.00Federal Tax (FT)                   $ 1,200,000.00Social Security Wages (SSW)        $    72,600.00 (SSW maximum)Social Security Tax (SSTX)         $     4501.40MW                                 $12,000.000.00Medicare Tax (MT)                  $   174,000.00Submit as follows:1st Code W (1W/2W/3W)WTOC           999999999           FT   120000000SSW              7260000           SSTX    450140MW             999999999           MT     99999992nd Code W (1W/2W/3W)WTOC           200000001           FT   000000000SSW              0000000           SSTX    000000MW             200000001           MT     7400001Example 2:An employee's wages are as follows:WTOC                               $21,000,000.00Federal Tax (FT)                   $ 2,100,000.00Social Security Wages (SSW)        $    72,600.00 (SSW maximum)Social Security Tax (SSTX)         $     4501.40MW                                 $21,000.000.00Medicare Tax (MT)                  $   304,500.00Submit as follows:1st Code W (1W/2W/3W)WTOC           999999999           FT   210000000SSW              7260000           SSTX    450140MW             999999999           MT     99999992nd Code W (1W/2W/3W)WTOC           999999998           FT   000000000SSW              0000000           SSTX    000000MW             999999998           MT     99999983rd Code W (1W/2W/3W)WTOC           100000003           FT   000000000SSW              0000000           SSTX    000000MW             100000003           MT     99999974th Code W (1W/2W/3W)WTOC           000000000           FT   000000000SSW              0000000           SSTX    000000MW             000000000           MT     0450006Money AmountsAll money fields are strictly numeric.  They must include bothdollars and cents with the decimal point assumed (i.e., based onthe position they appear in).  Do not round to the nearestdollar (Example:  $5,500.99  =  0550099).  Do not use anypunctuation in any money field.SIGNED AMOUNTS (HIGH ORDER SIGNED OR LOW ORDER SIGNED) ARE NOTALLOWED IN MONEY FIELDS.ALL MONEY FIELDS MUST BE UNSIGNED, WITH THE DECIMAL POINTASSUMED, RIGHT JUSTIFIED AND ZERO FILLED TO THE LEFT.ENTER ZEROS IN A MONEY FIELD THAT IS NOT APPLICABLE.Deceased Worker's WagesA deceased worker's wages paid to a beneficiary or estate in thesame calendar year of the worker's death are subject to SocialSecurity and Medicare taxes.However, deceased worker's wages or other compensation paid tothe beneficiary or estate after the year of the worker's deathmust be reported on Form 1099-MISC.   These wages or othercompensation are exempt from Social Security and Medicare taxes. If you made payment after the year of death, DO NOT report it onthe W-2 and DO NOT withhold Social Security and Medicare taxes.Name Formats on the CODE W RecordThe CODE W record name format must correspond with the Name Codein the preceding CODE E record.  In addition, the employee nameon the file must agree with the spelling of the name as shown onthe individual's social security card.  Separate all segments ofthe name, including each initial, preferably by blanks.Parts of a compound surname must be connected by a hyphen.  Donot separate parts of a compound surname with a blank space orjoin them into a single word.  Single-letter prefixes (e.g., "O,""D,") must not be separated from the rest of the surname by ablank, but should be connected by an apostrophe or joined to therest of the surname.The following prefixes to surnames do NOT require a hyphen tolink them to a name.  These are recognized as "Common NamePrefixes" by SSA's software, that is, the program expects to finda following name.  Example:  LE MAY.  This list may be updatedoccasionally so it should be reviewed yearly.DA   DE  DI   DO   DU   EL   LA   LE   LF   LI   LO   MC   MT  STBON  DEL DER  LAS  LOS  MAC  MTE  SAN  STA  STE  VAN  VER  VONDELA     VANDE     VONDE     VONDER    VANDERAgain, these do not require a hyphen, but if one is used it willnot hinder processing of the report nor of posting of individualwages to individuals with these "common name prefixes."NOTE:  Compound surnames incorporating the above prefixes must       use a hyphen for all parts of the compound surname       (Example:  SMITH-LE-MAY).Contact the SSA Wage Reporting Specialist should you have anyquestions.Reports containing undivided names, e.g., JOHNRSMITH, will not beprocessed.Punctuation may be used when appropriate.  Do not include anytitles in the name.  Titles make it difficult for SSA todetermine an individual's name and may prevent SSA fromproperly crediting earnings data.NOTE:  If it is impossible to remove a title, then you MUST       report the surname first (see the examples that follow)."ONLY UPPER CASE LETTERS ARE ACCEPTABLE ON MAGNETIC MEDIA FILES."SSA posting software will not recognize lower case letters in amagnetic media report.  If employee names in CODE W records arereported with the first letter of each part of the name in uppercase and the rest of the name in lower case, it will eitherprevent posting of wages to the worker's record or result in thefile being returned unprocessed.Before sending magnetic media W-2VI reports to SSA, all tilde �characters must be converted to the letter "n".  SSA's computersconsider the tilde to be a special character and will convert itto an ampersand, thereby preventing the posting of SocialSecurity wages to the worker's record.Examples of acceptable name formats follow, with thecorresponding Name Code to be shown in the CODE E record.        FORMAT                          NAME CODE        F = FIRST NAME FIRST        HOWARD D. JONES                     F        H D JONES                           F        MARY O'CONNELL                      F        MARY MACCONNELL                     F        IRMA HERNANDEZ-BLANCO               F        JORGE LUIS COLON-ROMERO             F        J L COLON-ROMERO                    F        LEE CHAN CHU-SUNG                   F        MARIA RIVERA-DE-CRUZ                F        V B GREAY-HARDING                   F        HOWARD D JONES DECD                 F        S = SURNAME FIRST        JONES H.D. JR                       S        JONES HOWARD D MD                   S        OCONNELL MARY                       S        MCCONNELL MARY                      S        JONES, J                            S        JONES, H.D. PHD                     S        HERNANDEZ-BLANCO, I                 S        COLON-ROMERO, J L                   S        HSU, RALPH KEIN-CHUNG               S        DAVIS-DE-PAULO, CHERYL J.           S        DELA CRUZ, MARY                     S        SMITH MARY DECEASED                 SDeath IndicatorTo indicate a deceased employee, enter in the Employee Name fieldthe employee's name followed by at least one blank and any one ofthe following:  DECEASED, DECEDENT, DEC'D or DECD.    REPORTING MQGE DATA     For tax year 1991 or later, report MQGE wages and tips in the    Medicare Wages and Tips field and report MQGE tax withheld in    the Medicare Tax Withheld field.  For tax year 1990 or    earlier, report MQGE wages in the Annual Social Security    Wages field; report MQGE tips in the Annual Social Security    Tips field and report MQGE tax withheld in the Social    Security Employee Tax Withheld field.  Contact the SSA Wage    Reporting Specialist should you have any questions.    All CODE W records containing data solely from MQGE, i.e.,    containing no wages or tips subject to the full Social    Security Tax, should be grouped to follow a CODE E    record with a "Q" Type of Employment.  All other CODE W    records should be grouped to follow a CODE E record with the    appropriate non-MQGE Type of Employment.    For employees with both MQGE monies and non-MQGE monies from    the same employer, prepare at least two CODE W records:  one    for MQGE data and one for each type of non-MQGE data, with    each CODE W record following the appropriate CODE E record.    DO NOT COMBINE MQGE MONIES AND NON-MQGE MONIES ON THE SAME    EMPLOYEE RECORD FOR PERIODS PRIOR TO 1991.INTERMEDIATE TOTAL RECORD:CODE I            (TAPE/CARTRIDGE)CODES 1I & 2I     (DISKETTE)The CODE I record (= a set of Code 1I/2I records on diskette)contains subtotals used in balancing money amounts reported byemployers.  A CODE I record is required after every 41 CODE Wrecords for an employer (CODE E record).  Each CODE I recordshould contain only the totals for the preceding segment of 41CODE W records.DO NOT ACCUMULATE CODE I RECORD TOTALS.A final CODE I record is required after the last segment of CODEW records, even though this segment may contain fewer than 41records.  FOR AN EMPLOYER WITH FEWER THAN 41 CODE W RECORDS, ACODE I RECORD IS NOT NECESSARY.See the Employee Wage Record (CODE W) description for informationabout reporting money amounts and the fields to use for MQGEdata.TOTAL RECORD:CODE T            (TAPE/CARTRIDGE)CODES 1T & 2T     (DISKETTE)The CODE T record (= a set of CODE 1T/2T records on diskette)contains the totals for all CODE W records reported since thelast CODE E record.  If a CODE T record is missing, the reportwill be rejected and the file returned to the transmitterunprocessed.A CODE T record must be generated for each CODE E record.See the Employee Wage Record (CODE W) description for informationabout reporting money amounts and the fields to use for MQGEdata.FINAL RECORD:CODE F            (TAPE/CARTRIDGE)CODE 1F           (DISKETTE)The CODE F record (CODE 1F record on diskette) indicates the endof the file and MUST be the last data record on each tape reel oron each diskette file.  The Code F record must appear only onceon each file, after the last CODE T record.  SSA does not processany data recorded after the CODE F record.      III.  DISKETTE TECHNICAL REQUIREMENTS FOR W-2VI COPY AGeneral RequirementsSSA accepts W-2VI information recorded on 3 1/2" MS-DOScompatible diskettes.  Data must be recorded in the AmericanStandard Code for Information Interchange-1 (ASCII-1) characterset.  See Appendix F.All diskettes should be virus scanned before submission to SSA.If SSA detects a virus, the diskette(s) may be returnedunprocessed.SSA will NOT accept TIB-6 back-up files or compressed files.All diskettes must contain the 8-character entry W2REPORT as thefile name.  SSA will reject and return UNPROCESSED any diskettenot properly identified internally by W2REPORT.A diskette must not contain any file or data set (e.g., libraryfiles, proprietary software) other than W2REPORT.  Do not includean extension on the file name.If a diskette was used previously for other data, reformat itbefore using it for a W-2VI submittal.  Do not make it a bootabledisk.Data should be in UPPER CASE letters.Each file must contain W-2VI information for a single tax yearonly.  A file containing multiple tax years will be rejected.DO NOT combine territorial wage reports with domestic reports.DO NOT submit multiple-territorial wage reports on the same file.Multiple-Volume Diskette FilesA multiple-volume diskette file is a file for which the number ofdata records exceeds the capacity of a single diskette, so thedata must be continued onto one or more subsequent diskettes,i.e., volumes.  A multiple-volume W-2VI diskette file properlybegins with a CODE 1A record on volume 1 and ends with a CODE 1Frecord on the last volume.Only volume 1 of a multiple-volume diskette file should beginwith a CODE 1A record.  Each volume after volume 1 should beginwith the record which properly follows the last record on thepreceding volume.  For example, if volume 1 ends with a CODE 1Wrecord, volume 2 begins with the related CODE 2W record.The external diskette labels for a multiple-volume file MUSTindicate the proper sequence (e.g., VOL 2 of 3) for processing.Failure to properly identify the sequence of each diskette in amultiple-volume file may prevent SSA from processing the report.Requirements for Diskettes1.  Operating System:  SSA requires all 3�" diskettes to be    created using an MS-DOS "double density" or "high density"    operating system format.    SSA will reject and return unprocessed any diskettes that are    not MS-DOS compatible.    If you do not have an MS-DOS operating system, you may still    be able to create MS-DOS compatible diskette files.    Some operating systems, e.g., UNIX, XENIX and APPLE, may have    a DOS shell that can be used to create these files.  For    UNIX/XENIX based systems use DOSCP command to create an    MS-DOS compatible file.  Check your operating system manual.2.  The MS-DOS ASCII file must be named W2REPORT.3.  The file name W2REPORT MUST be in the root directory.  There    MUST NOT be an extension (".dat", ".bak") on the name.4.  A diskette must not contain more than one file named    W2REPORT.  If more than one file of W-2VI information is    being submitted, each file must be named W2REPORT and each    file must be placed on a separate diskette.  No files other    than W2REPORT should be included on a diskette.5.  Combined Filing: SSA encourages submitters of W-2 information    to file combined reports.   Combined reports avoid creating a    separate file and a diskette for each employer by filing many    employers' reports on a single diskette (or set of     diskettes). Review Appendix C, example 7, to see how multiple    employers can be combined into one file.6.  Data must be recorded on MS-DOS 3 1/2" diskettes using the    ASCII-1 character set.  See Appendix F.    SSA cannot process MS-DOS 3 1/2" diskettes where data has    been recorded using the EBCDIC or ASCII-2 character set.7.  Each record in a file MUST be 128 characters in length.  Data    must be entered in each record in the exact positions shown    in Section IV. "Diskette Specifications for W-2VI Copy A."    If record delimiters are used (CR - Carriage Return followed    by LF - Line Feed), they must follow the last character of       each record except the CODE 1F record (see #9 below).8.  Reports sent on MS-DOS 3 1/2" double-sided diskettes MUST be    formatted to the following densities:     3 1/2" high density 1.44 megabytes;     3 1/2" double density 720 kilobytes.       DO NOT COMPRESS DATA.   SSA CANNOT PROCESS SINGLE SIDED    DISKETTES.    Formatting diskettes to a density other than that specified    above will prevent SSA from processing your report.9.  Using Record Delimiters: SSA prefers files without record    delimiters.   If record delimiters must be used the    additional requirements listed below apply if W-2VI    information is reported using a sequential file with record    delimiters.    Each record in the file must be followed by a record    delimiter.  The record delimiter must consist of two    characters and those two characters must be carriage return    and line feed (CR/LF).  The ASCII-1 hexadecimal value for the    carriage return character is 0D (zero and letter D); the    ASCII-1 hexadecimal value for the line feed is 0A (zero and    letter A).  The ASCII-1 decimal values for the two characters    are 13 and 10, respectively.    There must be no data after the Code 1F record.   For      example, there must be no CR/LF after the CODE 1F record.     Also, for multiple-volume diskette files, there must be no    CR/LF after the last record on each diskette.    A record delimiter should appear immediately after the last    character of each record.  When record delimiters are used,    the carriage return character and the line feed character    must be placed in positions 129 and 130, respectively.    DO NOT place a record delimiter before the first record of    the file.    DO NOT place more than one record delimiter i.e., more than    one carriage-return/line-feed combination, following a    record.    DO NOT place record delimiters after a field within a record.10. If W-2VI information is reported using a random file, the    record length MUST be exactly 128 bytes.            IV.  DISKETTE SPECIFICATIONS FOR W-2VI COPY ADiskette Data Records - General RequirementsAll data records must be a fixed length of 128 bytes.  Deviationsfrom the prescribed record formats will prevent proper processingof your file by SSA.  A properly composed W-2VI Copy A diskettefile is comprised of the following records:       CODES 1A & 2A . . Transmitter Records       CODES 1B & 2B . . Basic Information Records       CODES 1E & 2E . . Employer Records       CODES 1W & 2W . . Employee Wage Records       CODES 1I & 2I . . Intermediate Total Records       CODES 1T & 2T . . Total Records            CODE  1F . . Final RecordThe first two positions of each record must be one of thealpha/numeric codes above.See Appendix C for examples of proper record order.  NOTE:  Anydata preceding the 1A identifier or which follows position 128 inthe 1F record may prevent SSA from processing your report.Alpha/Numeric FieldsData must be left justified and filled with blanks.  Where the"Field" shows "Blank," all positions must be blank, not zeroes.Address data (in fields named "Street Address," "City, State/U.S.Possession," "ZIP Code," and "ZIP Code Extension") must complywith U.S. Postal Service addressing rules.State Abbreviations-  Use only the two letter abbreviations in Appendix B.  Do not   use numerics or other abbreviations.Foreign Addresses (Outside the U.S., its territories andpossessions, the Commonwealth of Puerto Rico, the Commonwealth ofthe Northern Mariana Islands, or military post offices)-  Use the City field for city, foreign "state," and full country   name.-  Leave the State field blank.-  Use the ZIP Code field (plus ZIP Code Extension field if   needed for overflow) for the Foreign Postal Code, if   applicable.Money FieldsRules for Employee Wage Records apply to Intermediate Total andTotal Record money fields also.  Amounts must be-  the annual figure for the payment year shown in the Code 1A,   1B, and 1E records-  all numerics (no dollar sign)-  dollars and cents (but without a decimal point)-  a positive, unsigned figure (a negative amount is an   impossible result in any field)-  right justified-  zero filled (i.e., lead zeroes, or all zeroes if the amount   equals zero).Diskette Specifications:  Annual W-2VI  Copy A InformationDate:  August 2000Record Name:  Codes 1A& 2A - Transmitter RecordsCODE 1A - Transmitter RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "1A".3-6        Payment Year          4      Enter the year for which           (Tax Year)                   this report is being                                        prepared.  UPDATE EACH                                        YEAR.  Example:  20007-15       Transmitter's         9      Enter only NUMERIC           Employer                     characters.  Omit           Identification               hyphens, prefixes and           Number (EIN)                 suffixes.  This number                                        should not begin with 00,                                        07, 08, 09, 10, 17, 18,                                        19, 20, 26, 27, 28, 29,                                        30, 40, 49, 50, 60, 69,                                        70, 78, 79, 80, 89 or                                        90.  This EIN should                                        match the EIN on the                                        file's external label.16-24      Blank                 9      Leave blank.  Reserved                                        for SSA use.25-74      Transmitter Name      50     Enter the name of the                                        organization submitting                                        the file.  Left justify                                        and fill with blanks.75-114     Street Address        40     Enter the street address                                        of the submitter.  Left                                        justify and fill with                                        blanks.115-128    Blank                 14     Leave blank.  Reserved                                        for SSA use.  CODE 2A - Transmitter RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "2A".3-29       City, State/U.S.      27     For a foreign address,           Possession                   include name of foreign                                        "state" and country:                                        abbreviate city and state                                        as necessary; show full                                        country name.  Use a                                        standard postal                                        abbreviation (Appendix                                        B).  Left justify and                                        fill with blanks.30-42      Blank                 13     Leave blank.  Reserved                                        for SSA use.43-47      Zip Code              5      Enter a valid Zip Code.48-128     Blank                 81     Leave blank.  Reserved                                        for SSA use.Diskette Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  Codes 1B & 2B - Basic Information RecordsCODE 1B - Basic Information RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "1B".3-6        Payment Year          4      Enter the year for which           (Tax Year)                   this report is being                                        prepared.  UPDATE EACH                                        YEAR.  Example:  20007-15       Transmitter's         9      Enter only NUMERIC           Employer                     characters.  Omit           Identification               hyphens, prefixes and           Number (EIN)                 suffixes.  This number                                        should NOT begin with 00,                                        07, 08, 09, 10, 17, 18,                                        19, 20, 26, 27, 28, 29,                                        30, 40, 49, 50, 60, 69,                                        70, 78, 79, 80, 89 or 90.                                        This EIN should match the                                        EIN on the Code 1A                                        (Transmitter) record                                        and the EIN on the file's                                        external label.16-23      Computer              8      Enter the manufacturer's                                        name.  Left justify and                                        fill with blanks.24-128     Blank                 105    Leave blank.  Reserved                                        for SSA use.CODE 2B - Basic Information RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "2B".3-16       Blank                 14     Leave blank.  Reserved                                        for SSA use.17-60      Organization Name     44     Enter the name of the                                        organization to which                                        annual filing                                        instructions should be                                        sent and to which the                                        file should be returned                                        if it cannot be                                        processed.  Left justify                                        and fill with blanks.                                        (MUST match the name on                                        the 1A record.)61-95      Street Address        35     Enter the street address                                        for the organization                                        shown in positions 17-60.                                        Left justify and fill                                        with blanks.  (MUST match                                        the address on the 1A                                        record.)96-117     City, State/U.S.      22     For a foreign address,           Possession                   include name of foreign                                        "state" and country;                                        abbreviate city and state                                        as necessary; show full                                        country name.  Use a                                        standard postal                                        abbreviation (Appendix                                        B).118-122    Zip Code Extension    5      Use this field for the                                        four-digit extension of                                        the Zip Code, being sure                                        to include the hyphen in                                        position 118.  If this is                                        a foreign address, use                                        this field for overflow                                        for a Foreign Postal Code                                        begun in positions                                        123-127; left justify and                                        fill with blanks.  If                                        this field is not                                        applicable, leave blank.123-127    Zip Code/Foreign      5      Enter a valid Zip Code.           Postal Code                  For a foreign address,                                        use this field for the                                        Foreign Postal Code.                                        Left justify and fill                                        with blanks.  If                                        necessary, continue the                                        Foreign Postal Code in                                        positions 118-122 above.128        Blank                 1      Leave blank.  Reserved                                        for SSA use.Diskette Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  Codes 1E & 2E - Employer RecordsCODE 1E - Employer RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "1E".3-6        Payment Year          4      Enter the year for which           (Tax Year)                   this report is being                                        prepared.  UPDATE EACH                                        YEAR.  NOTE:  All records                                        within a file MUST be for                                        the same payment year.                                        Example: 20007-15       Employer              9      Enter only NUMERIC           Identification               characters.  Omit           Number (EIN)                 hyphens, prefixes and                                        suffixes.  This number                                        should NOT begin with 00,                                        07, 08, 09, 10, 17, 18,                                        19, 20, 26, 27, 28, 29,                                        30, 40, 49, 50, 60, 69,                                        70, 78, 79, 80, 89 or 90.16-24      Blank                 9      Leave blank.  Reserved                                        for SSA use.25-74      Employer Name         50     Left justify and fill                                        with blanks.75-114     Street Address        40     Left justify and fill                                        with blanks.115-128    Blank                 14     Leave blank.  Reserved                                        for SSA use.CODE 2E - Employer RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "2E".3-37       City, State/U.S.      35     For a foreign address,           Possession                   include name of foreign                                        "state" and country;                                        abbreviate city and state                                        as necessary; show full                                        country name.  Use a                                        standard postal                                        abbreviation (Appendix                                        B).  Left justify and                                        fill with blanks.38-42      Zip Code Extension    5      Use this field for the                                        four-digit extension of                                        the Zip Code, being sure                                        to include the hyphen in                                        position 38.  If this is                                        a foreign address, use                                        this field for overflow                                        for a Foreign Postal Code                                        begun in positions 43-47;                                        left justify and fill                                        with blanks.  If this                                        field is not applicable,                                        leave blank.43-47      Zip Code/ Foreign     5      Enter a valid Zip Code.           Postal Code                  For a foreign address,                                        use this field for the                                        Foreign Postal Code; left                                        justify and fill with                                        blanks.  If necessary,                                        continue the Foreign                                        Postal Code in positions                                        38-42 above.48         Name Code             1      Enter "S" if the surname                                        appears first in the                                        Employee Name Field                                        (positions 12-38) of the                                        following Code 1W                                        records.  Enter "F" if                                        the first name appears                                        first.  On multiple                                        employer files, it is not                                        necessary for the name                                        code to be the same on                                        each employer record as                                        long as the code is                                        consistent with the name                                        format on the associated                                        Code 1W records.49         Type of Employment    1      Enter the appropriate                                        code:                                        A - Agriculture                                        H - Household                                        Q - Medicare Qualified                                            Government                                            Employment (MQGE)                                        R - Regular (All others)                                        NOTE:  This code must                                        correspond to the rate of                                        withholding for social                                        security tax in the                                        associated Code 1W/2W                                        records50-51      Blank                 2      Leave blank.  Reserved                                        for SSA use.52-55      Establishment         4      Enter the Establishment           Number                       Number.  Otherwise, leave                                        blank.  See Glossary.56         Tax Jurisdiction      1      Constant "V".  For this                                        publication, if other                                        than a valid indicator of                                        "V" for Virgin Islands is                                        entered in this field,                                        the submission will not                                        be processed as Virgin                                        Islands data.57-128     Blank                 72     Leave blank.  Reserved                                        for SSA use.Diskette Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  Codes 1W & 2W - Employee Wage RecordsCODE 1W - Employee Wage RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS  & EDITS1-2        Record Identifier     2      Constant "1W".3-11       Social Security       9      Enter the employee's           Number (SSN)                 social security number.                                        a.  Enter only NUMERIC                                            characters.  If the                                            SSN is not available,                                            enter the letter "I"                                            in position 3 and                                            leave positions                                             4-11 blank.                                        b.  Omit hyphens,                                            prefixes and                                            suffixes.                                        c.  May NOT be                                            000000000, 111111111,                                            333333333 or                                            123456789.                                        d.  Use the number shown                                            on the original/                                            replacement SSN                                            card issued to the                                            employee by SSA.                                        e.  For valid range                                            numbers check the                                            latest list                                            of newly issued                                            Social Security                                            number ranges by                                            accessing the                                                    internet at                                 http://www.ssa.gov/employer_info                                            Select SSN                                            Verification and                                            then High Group                                            List.12-38      Employee Name         27     Format of the employee's                                        name must agree with the                                        Name Code in position 48                                        of the related Code 2E                                        record.  Left justify and                                        fill with blanks.  Refer                                        to Name Format in Section                                        II.39-78      Street Address        40     Left justify and fill                                        with blanks.79-113     City, State/U.S.      35     For a foreign address,           Possession                   include name of foreign                                        "state" and country;                                        abbreviate city and state                                        as necessary; show full                                        country name.  Use a                                        standard postal                                        abbreviation.  Left                                        justify and fill with                                        blanks.114-118    Zip Code Extension    5      Use this field for the                                        four-digit extension of                                        the Zip Code, being sure                                        to include hyphen in                                        position 114.  If this is                                        a foreign address, use                                        this field for overflow                                        for a Foreign Postal Code                                        begun in positions                                        119-123; left justify and                                        fill with blanks.  If                                        this field is not                                        applicable, leave blank.119-123    Zip Code/Foreign      5      Enter a valid Zip Code.           Postal Code                  For a foreign address,                                        use this field for the                                        Foreign Postal Code.                                        Left justify and fill                                        with blanks.  If                                        necessary, continue the                                        Foreign Postal Code in                                        positions 114-118 above.124        Statutory Employee    1      Enter "S" for a statutory           Code                         employee; otherwise,                                        leave blank.  Refer to                                        Glossary.125-128    Blank                 4      Leave blank.  Reserved                                        for SSA use.CODE 2W - Employee Wage RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "2W".3-9        Annual Social         7      The sum of the amount in           Security Wages               this field and the amount                                        in the Annual Social                                        Security Tips field                                        should NOT exceed the                                        annual maximum social                                        security wage base for                                        the tax year being                                        reported ($76,200.00 for                                        Tax Year 2000).  Refer to                                        Money Amounts, Section                                        II.10         Blank                 1      Leave blank.  Reserved                                        for SSA use.11-17      Annual Social         7      The sum of the amount in           Security Tips                this field and the amount                                        in the Annual Social                                        Security Wages field                                        should not exceed the                                        annual maximum social                                        security wage base for                                        the tax year being                                        reported ($76,200.00 for                                        Tax Year 2000).18-23      Social Security       6      No negative amounts;           Employee Tax                 right justify and zero           Withheld                     fill.24         Blank                 1      Leave blank.  Reserved                                        for SSA use.25-33      Medicare Wages &      9      No negative amounts;           Tips                         right justify and zero                                        fill.  THIS FIELD MUST BE                                        GREATER THAN OR EQUAL TO                                        THE SUM OF THE FIELDS FOR                                        ANNUAL SOCIAL SECURITY                                        WAGES AND ANNUAL SOCIAL                                        SECURITY TIPS.  For                                        1991-1993, do not exceed                                        the annual maximum                                        Medicare wage base for                                        the tax year being                                        reported.  DO NOT USE                                        THIS FIELD TO REPORT DATA                                        FOR TAX YEAR 1990 OR                                        EARLIER.34         Pension Indicator     1      Enter "1" if employee is                                        covered by a qualified                                        pension plan, "0" (zero)                                        if not.35-43      Total  Wages, Tips    9      No negative amounts;           & Other                      right justify and zero           Compensation Subject         fill.           to Virgin Islands           Income Tax44-50      Virgin Islands        7      No negative amounts;           Income Tax                   right justify and zero           Withheld                     fill.51         Blank                 1      Leave blank.  Reserved                                        for SSA use.52-58      Medicare Tax          7      No negative amounts;           Withheld                     right justify and zero                                        fill. DO NOT USE THIS                                        FIELD TO REPORT DATA FOR                                        TAX YEAR 1990 OR EARLIER.59-85      Blank                 27     Leave blank.  Reserved                                        for SSA use.86-92      Control Number        7      OPTIONAL.  See Glossary.93-99      Employer Cost of      7      If not applicable, enter           Group Term Life              zeros.           Insurance Over           $50,000100-106    Uncollected           7      Combine the uncollected           Employee Tax                 Social Security tax with           On Tips                      the uncollected Medicare                                        tax and report as one                                        amount in this field.                                          No negative amounts;                                        right justify and zero                                        fill.107-113    Advance Earned        7      No negative amounts;           Income Credit                right justify and zero                                        fill.  If not applicable,                                        enter zeros.114-128    Blank                 15     Leave blank.  Reserved                                        for SSA use.Diskette Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  Codes 1I & 2I - Intermediate Total RecordsCODE 1I - Intermediate Total RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "1I" ( = numeric                                        one + letter "I").3-12       Annual Social         10     Enter the segment total.           Security Wages               No negative amounts.                                        Right justify and zero                                        fill.13-23      Annual Social         11     Enter the segment total.           Security Tips                No negative amounts.                                        Right justify and zero                                        fill.24-35      Blank                 12     Leave blank.  Reserved                                        for SSA use.36-45      Social Security       10     Enter the segment total.           Employee Tax                 No negative amounts.           Withheld                     Right justify and zero                                        fill.46         Blank                 1      Leave blank.  Reserved                                        for SSA use.47-53      Control Number        7      Optional.  See Glossary.54-63      Employer Cost of      10     Enter the segment total.           Group Term Life              No negative amounts.           Insurance Over               Right justify and zero           $50,000                      fill. 64-73      Uncollected           10     Enter the segment total.           Employee Tax On              No negative amounts.           Tips                         Right justify and zero                                        fill.74-83      Advance Earned        10     Enter the segment total.           Income Credit                No negative amounts.                                        Right justify and zero                                        fill.84-93      Total Wages, Tips     10     Enter the segment total.           & Other                      No negative amounts.           Compensation Subject         amounts.  Right justify           to Virgin Islands            and zero fill.           Income Tax94-103     Virgin Islands        10     Enter the segment total.           Income Tax                   No negative amounts.           Withheld                     amounts.  Right justify                                        and zero fill.104-128    Blank                 25     Leave blank.  Reserved                                        for SSA use.CODE 2I - Intermediate Total RecordLOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "2I" (= numeric                                        two + letter "I").3-42       Zeros                 40     Enter zeros.43-44      Blank                 2      Leave blank.  Reserved                                        for SSA use.45-55      Medicare Wages        11     Enter the segment total.           & Tips                       No negative amounts.                                        Right justify and zero                                        fill.  THIS FIELD MUST BE                                        GREATER THAN OR EQUAL TO                                        THE SUM OF THE FIELDS FOR                                        ANNUAL SOCIAL SECURITY                                        WAGES AND ANNUAL SOCIAL                                        SECURITY TIPS.  DO NOT                                        USE THIS FIELD TO REPORT                                        DATA FOR TAX YEAR 1990 OR                                        EARLIER.56-57      Blank                 2      Leave blank.  Reserved                                        for SSA use.58-67      Medicare Tax          10     Enter the segment total.           Withheld                     No negative amounts.                                        Right justify and zero                                        fill.  DO NOT USE THIS                                        FIELD TO REPORT DATA FOR                                        TAX YEAR 1990 OR EARLIER.68-128     Blank                 61     Leave blank.  Reserved                                        for SSA use.Diskette Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  Codes 1T & 2T - Total RecordsCODE 1T - Total RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "1T" (=numeric                                        one + letter "T").3-9        Number of Employees   7      Enter the total number of                                        sets of employee records                                        (Code 1W/2W) reported                                        since the last employer                                        record (Code 1E/2E).                                        Right justify and zero                                        fill.10-22      Annual Social         13     Enter the total for all           Security Wages               employee  records (Code                                        2W) reported since the                                        last employer record                                        (Code 1E/2E).  Right                                        justify and zero fill.23         Blank                 1      Leave blank.  Reserved                                        for SSA use.24-35      Annual Social         12     Enter the total for all           Security Tips                employee records (Code                                        2W) reported since the                                        last employer record                                        (Code 1E/2E).  Right                                        justify and zero fill.36         Blank                 1      Leave blank.  Reserved                                        for SSA use.37-48      Social Security       12     Enter the total for all           Employee Tax                 employee records (Code           Withheld                     2W) reported since the                                        last employer record                                        (Code 1E/2E).  Right                                        justify and zero fill.49         Blank                 1      Leave blank.  Reserved                                        for SSA use.50-56      Control Number        7      Optional.  See Glossary.57-68      Blank                 12     Leave blank.  Reserved                                        for SSA use.69-80      Uncollected           12     Enter the total for all           Employee Tax On              employee records (Code           Tips                         2W) reported since the                                        last employer record                                        (Code 1E/2E).  Right                                        justify and zero fill.81-92      Advance Earned        12     Enter the total for all           Income Credit                Code 2W records for the                                        preceding Code 1E/2E                                        records.  Right justify                                        and zero fill.                                          93-104     Total Wages, Tips     12     Enter the total for all           & Other                      Code 2W records for the           Compensation Subject         preceding Code 1E/2E           to Virgin Islands            records.  Right justify           Income Tax                   and zero fill.105-116    Virgin Islands        12     Enter the total for all           Income Tax                   Code 2W records for the           Withheld                     preceding Code 1E/2E                                        records.  Right justify                                        and zero fill.117-128    Blank                 12     Leave blank.  Reserved                                        for SSA use.CODE 2T - Total RecordLength = 128LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "2T" (= numeric                                        two + letter "T").3-50       Zeros                 48     Enter zeros.51-52      Blank                 2      Leave blank.  Reserved                                        for SSA use.53-65      Medicare Wages        13     Enter the total for all           & Tips                       employee records (Code                                        2W) reported since the                                        last employer record                                        (Code 1E/2E).  Right                                        justify and zero fill.                                        THIS FIELD MUST BE                                        GREATER THAN OR EQUAL TO                                        THE SUM OF THE FIELDS FOR                                        ANNUAL SOCIAL SECURITY                                        WAGES AND ANNUAL SOCIAL                                        SECURITY TIPS.  DO NOT                                        USE THIS FIELD TO REPORT                                        DATA FOR TAX YEAR 1990                                        OR EARLIER.66         Blank                 1      Leave blank.  Reserved                                        for SSA use.67-78      Medicare Tax          12     Enter the total for all           Withheld                     employee records (Code                                        2W) reported since the                                        last employer record                                        (Code 1E/2E). Right                                        justify and zero fill.                                        DO NOT USE THIS FIELD TO                                        REPORT DATA FOR TAX YEAR                                        1990 OR EARLIER.79-128     Blank                 50     Leave blank.  Reserved                                        for SSA use.Diskette Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  CODE 1F - Final RecordLength = 128The Code 1F record indicates the end of the file.  IT MUST be thelast data record on the file, appearing only once, after the lastset of Code 1T/2T records.  SSA does not process any datarecorded after the Code 1F record.LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1-2        Record Identifier     2      Constant "1F".3-9        Number of             7      Enter the total number of           Employees                    sets of employee records                                        (Code 1W/2W) reported on                                        the entire file.  Right                                        justify and zero fill.10-128     Blank                 119    Leave blank.  Reserved                                        for SSA use.        V.  MAGNETIC TAPE TECHNICAL REQUIREMENTS FOR W-2VI COPY ABasic RequirementsSSA requires data to be written on 1/2 inch magnetic tape, in theunpacked mode.  SSA accepts only tape reels and 3480/3480E and3490/3490E cartridges.If a tape was previously used, it must be degaused before usingit for a W-2VI submittal.SSA DOES NOT ACCEPT MULTIPLE-REEL OR MULTIPLE-CARTRIDGE TAPEFILES.  SSA requires each reel or cartridge to be a separatefile; i.e., it must start with a Code A record and end with aCode F record (see Appendix C).SSA requires each file to contain data for only one tax year.  Areel or cartridge with multiple tax years will be rejected.Tape DensityThe acceptable recording densities for tape reels are: 800, 1600,and 6250 characters per inch (CPI).  SSA prefers tape reelsrecorded at 6250 CPI.  The acceptable recording density for 3480and 3490 cartridges is 38,000 CPI.Internal LabelsSSA will accept labeled magnetic tape files in accordance withthe guidelines that follow.  Labels must not contain securityencoded bytes.  If your system cannot produce the followinglabels; send a no-label tape file, i.e., a tape file with datarecords only.1.  SSA prefers tapes with IBM OS/VS STANDARD header and trailer    labels OR tapes with no internal labels.2.  Transmitters that cannot produce IBM OS/VS internal labels or    no-label tapes may use other labels, as described below.3.  Each segment (record) of a set of labels (i.e., VOL1 + HDR1    + HDR2 = a set of header labels) must contain 99 or fewer    characters.4.  Header and trailer labels must be written in the same density    as the data records.5.  Header labels must precede data and be separated from the    data by one (1) tapemark.6.  Trailer labels must follow the data and must be separated    from the data by one (1) tapemark.7.  Two (2) tapemarks must follow the trailer labels.TapemarksA tapemark is a one-character physical record.  As used onmagnetic tape, it separates data from internal labels and onedata file from another data file.  It also indicates end-of-reel.The hexadecimal value for a tapemark is 13.  The decimal valuefor a tapemark is 19.  The octal value for a tapemark is 23.Never begin a magnetic tape with a tapemark; doing so signalsend-of-reel to SSA's system and causes processing to terminate.Separate data from internal labels with ONE (1) tapemark.Indicate end-of-reel with TWO (2) tapemarks, as follows:1.  If using trailer labels, write end-of-reel tapemarks directly    after the trailer labels.2.  If using no-label tape, write end-of-reel tapemarks directly    after the last block of data.Character SetsAppendix F contains tables of character sets that SSA cantranslate.  SSA will accept American Standard Code forInformation Interchange (ASCII) and Extended Binary Coded DecimalInterchange Code (EBCDIC).  SSA prefers magnetic tape recorded inEBCDIC.ONLY UPPER CASE LETTERS ARE ACCEPTABLE ON MAGNETIC TAPE FILES.Logical Record LengthEach record must be a uniform length of 275 (or 276) characters.SSA prefers a 275-character record.  If your system cannotproduce an odd number record length, SSA will accept a276-character record.In tape files with a record length of 276, the 276th charactermust contain a blank which is coded in the same character setas the first 275 characters.  For example, if the first 275characters are coded in or translated to EBCDIC, character 276must also be coded in or translated to EBCDIC.  Logical recordsMUST NOT be prefixed by record descriptor words or blockdescriptor words.Physical RecordsEach physical record (= a block of logical records) must be auniform length.  The length must be a multiple of the logicalrecord length. Physical records MUST NOT be prefixed by blockdescriptor words.  If a logical record length of 275 is beingused, the largest acceptable physical record is 23,375.  If alogical record length of 276 is being used, the largestacceptable physical record is 23,460.  SSA will returnunprocessed any tape containing physical records larger than23,460 characters in length.  SSA will NOT accept compressedfiles.Blocking FactorThe blocking factor on magnetic tape files must not exceed 85.SSA prefers 25 logical records per block on tape reels and 85logical records per block on 3480 and 3490 cartridges.SSA requires one logical record per block on tape files fromsystems that cannot generate the record length of 275 or 276,with the physical record size a multiple of 275 or 276.Example:  DEC VAX and BPI SystemsWhen creating a magnetic tape, choose the option in your systemwhich permits you to designate record length as well as blocksize.  Also, be sure to remove line feed, carriage return and allother record delimiters from your records.  These characters areoften masked.If used in a magnetic tape, these characters create a recordlength that disagrees with SSA's specifications.External LabelsAffix an external label to each tape reel/cartridge.  See labelinstructions in Appendix H.      VI. MAGNETIC TAPE SPECIFICATIONS FOR W-2VI COPY A Magnetic Tape Data Records - General RequirementsAll data records must be a fixed length of 275 bytes.  Deviationsfrom the prescribed record formats will prevent proper processingof your file by SSA.  A properly composed W-2VI Copy  A tape fileis comprised of the following records:       CODE A . . Transmitter Record       CODE B . . Basic Information Record       CODE E . . Employer Record       CODE W . . Employee Wage Record       CODE I . . Intermediate Total Record       CODE T . . Total Record       CODE F . . Final RecordThe first position of each record must be one of the alphabeticcodes above.See Appendix C for examples of proper record order.  NOTE:  Anydata preceding the A identifier or which follows position 275 inthe Code F record may prevent SSA from processing your report.Alpha/Numeric FieldsData must be left justified and filled with blanks.  Where the"Field" shows "Blank," all positions must be blank, not zeroes.Address data (in fields named "Street Address," "City," "State,""ZIP Code," and "ZIP Code Extension") must comply with U.S.Postal Service addressing rules.State Abbreviations- Use only the two letter abbreviations in Appendix B.  Do not  use numerics or other abbreviations.Foreign Addresses (Outside the U.S., its territories andpossessions, the Commonwealth of Puerto Rico, the Commonwealth ofthe Northern Mariana Islands, or military post offices)- Use the City field for city, foreign "state," and full country  name.- Leave the State field blank.- Use the ZIP Code field (plus ZIP Code Extension field if needed  for overflow) for the Foreign Postal Code, if applicable.Money FieldsRules for Employee Wage Records apply to Intermediate Total andTotal Record money fields also.  Amounts must be- the annual figure for the payment year shown in the Code A, B,  and E records- all numerics (no dollar sign)- dollars and cents (but without a decimal point)- a positive, unsigned figure (a negative amount is an impossible  result in any field)- right justified- zero filled (i.e., lead zeroes, or all zeroes if the amount  equals zero).Magnetic Tape Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  CODE A - Transmitter RecordLength = 275LOCATION     FIELD             LENGTH     SPECIFICATIONS & EDITS1            Record Identifier    1       Constant "A".2-5          Payment Year         4       Enter the year for             (Tax Year)                   which this report is                                          being prepared.  UPDATE                                          EACH YEAR.                                          Example:  20006-14         Transmitter's        9       Enter only NUMERIC             Employer                     characters.  Omit             Identification               hyphens, prefixes and             Number (EIN)                 suffixes.  This number                                          should NOT begin with                                          00, 07, 08, 09, 10, 17,                                          18, 19, 20, 26, 27, 28,                                          29, 30, 40, 49, 50, 60,                                          69, 70, 78, 79, 80, 89                                          or 90.  NOTE:  This EIN                                          should match the EIN on                                          the Code B record and                                          the EIN on the file's                                          external label.15           Blank                1       Leave blank.  Reserved                                          for SSA use.16           Type of              1       "S" = Service Bureau,             Organization                 "P" = Parent Company,                                          "O" = Other.                                          17-23        Blank                7       Leave blank.  Reserved                                          for SSA use.24-73        Transmitter Name    50       Enter the name of the                                          organization submitting                                          this file.  Left                                          justify and fill                                          with blanks.74-113       Street Address      40       Enter the street                                          address of the                                          submitter. Left justify                                          and fill with blanks. 114-148      City, State/U.S.    35       For a foreign address,             Possession                   include name of                                          foreign "state" and                                          country; abbreviate                                          city and state as                                          necessary; show full                                          country name.  Left                                          justify and fill with                                          blanks.149-153      Zip Code Extension   5       Use this field for the                                          four-digit extension                                          of the Zip Code, being                                          sure to include the                                              hyphen in position 149.                                          If this is a foreign                                             address, use this field                                          for overflow for a                                               Foreign Postal Code                                          begun in positions                                          154-158; left justify                                          and fill with blanks.                                          If this field is not                                          applicable, leave                                          blank.154-158      Zip Code/Foreign     5       Enter a valid Zip Code.             Postal Code                  For a foreign address,                                          use this field for the                                          Foreign Postal Code.                                           Left justify and fill                                          with blanks.  If                                          necessary, continue the                                          Foreign Postal Code in                                          positions 149-153.159-275      Blank              117       Leave blank.  Reserved                                          for SSA use.Magnetic Tape Specifications:  Annual W-2VI  Copy A InformationDate:  August 2000 Record Name:  CODE B - Basic Information RecordLength = 275LOCATION     FIELD             LENGTH     SPECIFICATIONS & EDITS1            Record Identifier    1       Constant "B".2-5          Payment Year         4       Enter the year for             (Tax Year)                   which this report is                                          being prepared.  UPDATE                                          EACH YEAR.                                          Example:  20006-14         Transmitter's        9       Enter only NUMERIC             Employer                     characters.  Omit             Identification               hyphens, prefixes and             Number (EIN)                 suffixes.  This                                          number should NOT begin                                          with 00, 07, 08, 09,                                          10, 17, 18, 19, 20, 26,                                          27, 28, 29, 30, 40, 49,                                          50, 60, 69, 70, 78, 79,                                          80, 89 or 90.  NOTE:                                           This EIN should match                                          the EIN on the Code A                                          record and the EIN on                                          the file's external                                          label.15-22        Computer             8       Enter the                                          manufacturer's name.23-24        Internal Labeling    2       Enter the appropriate                                          code:                                          SL = Standard Label;                                          NS = Nonstandard;                                          NL = No Label.25           Parity               1       Enter the appropriate                                          code, "O" = Odd,                                          "E" = Even.26-27        Density              2       "08" = 0800 CPI;                                           "16" = 1600 CPI;                                          "62" = 6250 CPI;                                           "38" = 38000 CPI.28-30       Recording Code        3       Enter "EBC" FOR EBCDIC;            (Character Set)               "ASC" for ASCII.  If                                             other, enter first                                          three letters.31-146       Blank              116       Leave blank.  Reserved                                          for SSA use.147-190      Organization Name   44       Enter the name of the                                          organization to                                          which annual filing                                          instructions should                                          be sent and to which                                          the file should be                                          returned if it cannot                                          be processed.  Left                                          justify and fill with                                          blanks.  Show the                                          mailing address of the                                          organization in                                          positions 191-262.191-225      Street Address      35       Enter the street                                          address for the                                          organization shown in                                          positions 147-190.                                           Left justify and fill                                          with blanks.226-247      City, State/U.S.    22       For a foreign address,             Possession                   include name of                                          foreign "state" and                                          country; abbreviate                                          city and state as                                          necessary; show full                                          country name.  Left                                          justify and fill with                                          blanks.  Use the                                          standard postal                                          abbreviation (Appendix                                          B).248-257      Zip Code/Foreign    10       Enter a valid Zip Code.             Postal Code                  For a foreign                                          address, use this field                                          for the Foreign Postal                                          Code.  Left justify and                                          fill with blanks.  If                                          necessary, continue the                                          Foreign Postal Code in                                          positions 258-262.258-262      Zip Code Extension   5       Use this field for the                                          four-digit extension                                          of the Zip Code, being                                          sure to include the                                              hyphen in position 258.                                          If this is a foreign                                             address, use this field                                          for overflow for a                                               Foreign Postal Code                                          begun in positions                                          248-257; left justify                                          and fill with blanks.                                          If this field is not                                          applicable, leave                                          blank.263-275      Blank               13       Leave blank.  Reserved                                          for SSA use.Magnetic Tape Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  CODE E - Employer RecordLength = 275LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1          Record Identifier      1     Constant "E".2-5        Payment Year           4     Enter the year for which           (Tax Year)                   this report is being                                        prepared.  Enter NUMERIC                                        characters only. UPDATE                                        EACH YEAR.  NOTE:  All                                        Code E records within a                                        file must be for the same                                        payment year.                                        For example: 20006-14       Employer               9     Enter only NUMERIC           Identification               characters.  Omit all           Number (EIN)                 hyphens, prefixes and                                        suffixes.  This number                                        should NOT begin with 00,                                        07, 08, 09, 10, 17, 18,                                        19, 20, 26, 27, 28, 29,                                        30, 40, 49, 50, 60, 69,                                        70, 78, 79, 80, 89 or 90.15-23      Blank                  9     Leave blank.  Reserved                                        for SSA use.24-73      Employer Name         50     Left justify and fill                                        with blanks.74-113     Street Address        40     Left justify and fill                                        with blanks.114-148    City, State/U.S.      35     For a foreign address,           Possession                   include name of foreign                                        "state" and country;                                        abbreviate city and state                                        as necessary; show  full                                        country name.  Left                                        justify and fill with                                        blanks.  Use the standard                                        postal abbreviation                                        (Appendix B).149-153    Zip Code               5     Use this field for the           Extension                    four-digit extension of                                        the Zip Code, being sure                                        to include the hyphen in                                        position 149.  If this is                                        a foreign address, use                                        this field for overflow                                        for a Foreign Postal Code                                        begun in positions                                        154-158; left justify                                        and fill with blanks.                                        If this field is not                                        applicable, leave blank.154-158    Zip Code/Foreign       5     Enter a valid Zip Code.           Postal Code                  For a foreign address,                                        use this field for the                                        Foreign Postal Code.                                        Left justify and fill                                        with blanks.  If                                        necessary, continue the                                        Foreign Postal Code in                                        positions 149-153.159        Name Code              1     Enter "S" if the surname                                        appears first in the                                        Employee Name field                                        (positions 11-37) of the                                        associated Code W                                        records.160        Type of Employment     1     Enter the appropriate                                        code:                                        A = Agriculture                                        H = Household                                        Q = Medicare Qualified                                            Government                                            Employment (MQGE)                                        R = Regular (All others)                                          NOTE:  This code must                                          correspond to the rate                                          of withholding for                                          social security tax in                                          the associated Code W                                          records.161-162    Blocking Factor        2     Maximum blocking factor                                        = 85.163-166    Establishment          4     Enter the Establishment           Number                       Number.  Otherwise, leave                                        blank.  See Glossary.167        Location Indicator     1     Constant "V".  For this                                        publication, if other                                        than a valid indicator of                                        "V" for Virgin Islands is                                        entered in this field,                                        the submission will not                                        be processed as Virgin                                        Islands data.168-275    Blank                108     Leave blank.  Reserved                                        for SSA use.Magnetic Tape Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  CODE W = Employee Wage RecordLength = 275LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1          Record Identifier      1     Constant "W".2-10       Social Security        9     Enter the employee's           Number (SSN)                 social security number.                                        a.  Enter only NUMERIC                                            characters.  If the                                            SSN is not available,                                            enter the letter "I"                                            in position 2 and                                            leave positions 3-10                                            blank.                                        b.  Omit hyphens,                                            prefixes and                                            suffixes.                                        c.  May NOT be 000000000,                                            111111111, 333333333                                            or 123456789.                                        d.  Use the number shown                                            on the original/                                            replacement SSN card                                            issued to the                                            employee by SSA.                                        e.  For valid range                                            numbers check the                                            latest list                                            of newly issued                                            Social Security                                            number ranges                                            by accessing                                             the internet at                                 http://www.ssa.gov/employer_info                                            Select SSN                                            Verification and                                            then High Group                                            List.11-37      Employee Name         27     Format of the employee's                                        name must agree with the                                        Name Code in position 159                                        of the related Code E                                        record.  Left justify and                                        fill with blanks.  Refer                                        to Name Format in Section                                        II.38-77      Street Address        40     Left justify and fill                                        with blanks.78-112     City, State/U.S.      35     For a foreign address,           Possession                   include name of foreign                                        "state" and country;                                        abbreviate city and state                                        as necessary; show  full                                        country name.  Use the                                        standard FIPS postal                                        abbreviation (Appendix                                        B).  Left justify and                                        fill with blanks.113-117    Zip Code Extension     5     Use this field for the                                        four-digit extension of                                        the Zip Code, being sure                                        to include the hyphen in                                        position 113.  If this is                                        a foreign address, use                                        this field for overflow                                        for a Foreign Postal Code                                        begun in positions                                        118-122; left justify                                        and fill with blanks.                                        If this field is not                                        applicable, leave blank.118-122    Zip Code/Foreign       5     Enter a valid Zip Code.           Postal Code                  For a foreign address,                                        use this field for the                                        Foreign Postal Code.                                        Left justify and fill                                        with blanks.  If                                        necessary, continue the                                        Foreign Postal Code in                                        positions 113-117 above.123        Statutory Employee     1     Enter "S" for a statutory           Code                         employee; otherwise,                                        leave blank.  See                                        Glossary.124-130     Annual Social         7     The sum of the amount in            Security Wages              this field and the amount                                        in the Annual Social                                        Security Tips field                                        should NOT exceed the                                        annual maximum social                                        security wage base for                                        the tax year being                                        reported ($76,200.00 for                                        Tax Year 2000).  Refer to                                        Section II, Money                                        Amounts.131        Blank                  1     Leave blank.  Reserved                                        for SSA use.132-138    Annual Social          7     The sum of the amount in           Security Tips                this field and the amount                                        in the Annual Social                                        Security Wages field                                        should NOT exceed the                                        annual maximum social                                        security wage base for                                        the tax year being                                        reported ($76,200.00 for                                        Tax Year 2000).139-140    Blank                  2     Leave blank.  Reserved                                        for SSA use.141-149    Medicare Wages         9     THIS FIELD MUST BE           & Tips                       GREATER THAN OR EQUAL TO                                        THE SUM OF THE FIELDS FOR                                        ANNUAL SOCIAL SECURITY                                        WAGES AND ANNUAL SOCIAL                                        SECURITY TIPS.  For                                        1991-1993, do not exceed                                        the annual maximum                                        Medicare wage base for                                        the tax year being                                        reported.  DO NOT USE                                        THIS FIELD TO REPORT DATA                                        FOR TAX YEAR 1990 OR                                        EARLIER.150-155    Social Security        6     No negative amounts;           Employee Tax                 right justify and zero           Withheld                     fill.156        Blank                  1     Leave blank.  Reserved                                        for SSA use.157-163    Medicare Tax           7     DO NOT USE THIS FIELD TO           Withheld                     REPORT DATA FOR TAX YEAR                                        1990 OR EARLIER.164-181    Blank                 18     Leave blank.  Reserved                                        for SSA use.182        Pension Indicator      1     Enter "1" if employer is                                        covered by a qualified                                        pension plan.  Enter "0"                                        if not.183-191    Total Wages, Tips      9     No negative amounts;           & Other                      right justify and zero           Compensation                 fill.           Subject to Virgin           Islands Income Tax192-198    Virgin Islands         7     No negative amounts;           Income Tax                   right justify and zero           Withheld                     fill.199-233    Blank                 35     Leave blank.  Reserved                                        for SSA use.234-240    Control Number         7     Optional.  Refer to                                        Glossary.241-247    Employer Cost of       7     If not applicable, enter           Group Term Life              zeros.           Insurance Over           $50,000248-254    Uncollected            7     Combine the uncollected           Employee Tax On              social security tax with           Tips                         the uncollected Medicare                                        tax and report as one                                        amount in this field.                                        No negative amounts.                                        Right justify and zero                                        fill.255-261    Advance Earned         7     If not applicable, enter           Income Credit                zeros.262-275    Blank                 14     Leave blank.  Reserved                                        for SSA use.Magnetic Tape Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 Record Name:  CODE I - Intermediate Total RecordLength = 275LOCATION   FIELD               LENGTH   SPECIFICATIONS & EDITS1          Record Identifier      1     Constant letter "I".2-11       Annual Social         10     Enter the segment total.           Security Wages               No negative amounts.                                        Right justify and zero                                        fill.12         Blank                  1     Leave blank.  Reserved                                        for SSA use.13-22      Annual Social         10     Enter the segment total.           Security Tips                No negative amounts.                                        Right justify and zero                                        fill.23         Blank                  1     Leave blank.  Reserved                                        for SSA use.24-34      Medicare Wages        11     Enter the segment total.           & Tips                       No negative amounts.                                        Right justify and zero                                        fill.  THIS FIELD MUST BE                                        GREATER THAN OR EQUAL TO                                        THE SUM OF THE FIELDS FOR                                        ANNUAL SOCIAL SECURITY                                        WAGES AND ANNUAL SOCIAL                                        SECURITY TIPS.  DO NOT                                        USE THIS FIELD TO REPORT                                        DATA FOR TAX YEAR 1990                                        OR EARLIER.35-44      Social Security       10     Enter the segment total.           Employee Tax                 No negative amounts.           Withheld                     Right justify and zero                                        fill.45         Blank                  1     Leave blank.  Reserved                                        for SSA use.46-55      Medicare Tax          10     Enter the segment total.           Withheld                     No negative amounts.                                        Right justify and zero                                        fill.  DO NOT USE THIS                                        FIELD TO REPORT DATA FOR                                        TAX YEAR 1990 OR EARLIER.56-62      Control Number         7     Optional.  Refer to                                        Glossary.63-72      Employer Cost of      10     Enter the segment total.           Group Term Life              No negative amounts.           Insurance Over               Right justify and zero           $50,000                      fill.73-82      Uncollected           10     Enter the segment total.           Employee Tax On              No negative amounts.           Tips                         Right justify and zero                                        fill.83-92      Advance Earned        10     Enter the segment total.           Income Credit                No negative amounts.                                        Right justify and zero                                        fill.93-102     Total Wages, Tips     10     Enter the segment total.           & Other                      No negative amounts.           Compensation Subject         Right justify and zero           to Virgin Islands            fill.           Income Tax103-112    Virgin Islands        10     Enter the segment total.           Income Tax                   No negative amounts.           Withheld                     Right justify and zero                                        fill.113-275    Blank                163     Leave blank.  Reserved                                        for SSA use.Magnetic Tape Specifications:  Annual W-2VI Copy A InformationDate:  August 2000Record Name:  CODE T - Total RecordLength = 275LOCATION     FIELD             LENGTH     SPECIFICATIONS & EDITS1            Record Identifier    1       Constant "T".2-8          Number of Employees  7       Enter the total number                                          of Code W records                                          reported since the last                                          Code E record.                                          Right justify and zero                                          fill.9-21         Annual Social       13       Enter the total for all             Security                     Code W records             Wages                        reported since the last                                          Code E record.                                          Right justify and zero                                          fill.22           Blank                1       Leave blank.  Reserved                                          for SSA use.23-34        Annual Social       12       Enter the total for all             Security                     Code W records             Tips                         reported since the last                                          Code E record.                                          Right justify and zero                                          fill.35           Blank                1       Leave blank.  Reserved                                          for SSA use.36-48       Medicare Wages       13       Enter the total for all            & Tips                        Code W records                                          reported since the last                                          Code E record.                                          Right justify and zero                                          fill.  THIS FIELD                                          MUST BE GREATER THAN OR                                          EQUAL TO THE SUM OF THE                                          FIELDS FOR ANNUAL                                          SOCIAL SECURITY WAGES                                          AND ANNUAL SOCIAL                                          SECURITY TIPS.                                          DO NOT USE THIS FIELD                                          TO REPORT DATA FOR TAX                                          YEAR 1990 OR EARLIER.49-60        Social Security     12       Enter the total for all             Employee                     Code W records             Tax Withheld                 reported since the last                                          Code E record.                                          Right justify and zero                                          fill.61           Blank                1       Leave blank.  Reserved                                          for SSA use.62-73        Medicare Tax        12       Enter the total for all             Withheld                     Code W records                                          reported since the last                                          Code E record.                                          Right justify and zero                                          fill.  DO NOT USE                                          THIS FIELD TO REPORT                                          DATA FOR TAX YEAR 1990                                          OR EARLIER.74-85        Employer Cost       12       If not applicable,             of Group Term                enter zeros.             Life Insurance              Over $50,00086-97        Uncollected         12       Enter the total for all             Employee Tax                 Code W records             On Tips                      reported since the last                                          Code E record.                                          Right justify and zero                                          fill.98-109       Advance Earned      12       Enter the total for all             Income                       Code W records             Credit                       within the preceding                                          Code E record.                                          Right justify and zero                                          fill.110-121      Total Wages,        12       Enter the total for all             Tips & Other                 Code W records             Compensation                 reported since the last             Subject to                   Code E record.             Virgin Islands               Right justify and zero             Income Tax                   fill.122-133      Virgin Islands      12       Enter the total for all             Income Tax                   Code W records             Withheld                     reported since the last                                          Code E record.                                          Right justify and zero                                          fill.134-275      Blank              142       Leave blank.  Reserved                                          for SSA use.Magnetic Tape Specifications:  Annual W-2VI Copy A InformationDate:  August 2000 The Code F record indicates the end of the tape file.  It MUST bethe last data record on the tape reel, appearing only once, afterthe last Code T record.  Generally, SSA does not process any datarecorded after the Code F record.Record Name:  CODE F - Final RecordLength = 275LOCATION     FIELD             LENGTH     SPECIFICATIONS & EDITS1            Record Identifier    1       Constant "F".2-8          Number of Employees  7       Enter the total number                                          of Code W records                                          reported on the entire                                          file.  Right justify                                          and zero fill.9-275        Blank              267       Leave blank.  Reserved                                          for SSA use.APPENDIX A:  SSA MAGNETIC MEDIA CONTACT              Social Security Administration             Wage Reporting Specialist             Federal Office Building - Suite 751             San Juan, Puerto Rico   00918             Telephone:(787) 766-5574             FAX:      (787) 766-5913APPENDIX B:  POSTAL ABBREVIATIONS           Abbreviation                       AbbreviationAlabama         AL                 Montana          MT       Alaska          AK                 Nebraska         NE       Arizona         AZ                 Nevada           NV       Arkansas        AR                 New Hampshire    NH       California      CA                 New Jersey       NJ       Colorado        CO                 New Mexico       NM       Connecticut     CT                 New York         NY       Delaware        DE                 North Carolina   NC       District of                        North Dakota     NDColumbia        DC                 Ohio             OH       Florida         FL                 Oklahoma         OK       Georgia         GA                 Oregon           OR       Hawaii          HI                 Pennsylvania     PA       Idaho           ID                 Rhode Island     RI      Illinois        IL                 South Carolina   SC       Indiana         IN                 South Dakota     SD       Iowa            IA                 Tennessee        TN       Kansas          KS                 Texas            TX       Kentucky        KY                 Utah             UT       Louisiana       LA                 Vermont          VT       Maine           ME                 Virginia         VA       Maryland        MD                 Washington       WA       Massachusetts   MA                 West Virginia    WV       Michigan        MI                 Wisconsin        WI       Minnesota       MN                 Wyoming          WY       Mississippi     MSMissouri        MO                    TERRITORIES AND POSSESSIONS                American Samoa                  AS                Guam                            GU                Puerto Rico                     PR                Virgin Islands                  VI                Northern Mariana Islands        MPAPPENDIX C:  EXAMPLES OF PROPER RECORD SEQUENCE FOR MAGNETIC             MEDIA W-2VI COPY A REPORTSEXAMPLE 1:TAPEEmployer with 38 employees(no Code I record):A...ACE TRUCKERSB...ACE TRUCKERSE...ACE TRUCKERSW } 38 Code W recordsWTFEXAMPLE 2:TAPEEmployer with 90 employees(Code I records required):A...BROWN'S DAIRYB...BROWN'S DAIRYE...BROWN'S DAIRYW}  41 Code W recordsWIW}  41 Code W recordsWIW}  8 Code W recordsWITFEXAMPLE 3:TAPETransmitter with 3 employers(with Establishment reporting):A...PAYROLL SVCS INC.B...PAYROLL SVCS INC.E...SMITH CANDIESW }  25 Code W recordsWTE...BUSINESS PAPER    CO.-SALARIEDW}  41 Code W recordsWIW}  10 Code W recordsWITE...BUSINESS PAPER                         CO.- HOURLYW}  41 Code W recordsWIW}  9 Code W recordsWITFEXAMPLE 4:TAPETransmitter with one employerwith two types of employment:A...COUNTY PAYROLLB...COUNTY PAYROLLE...COUNTY DPW - MQGEW}  41 Code W recordsWIW}  23 Code W recordsWITE...COUNTY DPW    NON-MQGEW}  41 Code W recordsWIW}  15 Code W recordsWITFEXAMPLE 5:DISKETTEEmployer with 35 employees(no Code 1I/2I records):1A...ALPHA MOVERS2A1B...ALPHA MOVERS2B1E...ALPHA MOVERS2E1W2W  35 sets of }   Code 1W/2W1W  records2W1T2T1FEXAMPLE 6:DISKETTEEmployer with 103 employees(Code 1I/2I records required):1A...BETTY'S BAKERY2A1B...BETTY'S BAKERY2B1E...BETTY'S BAKERY2E1W2W  41 sets of }   Code 1W/2W1W  records2W1I2I1W2W  41 sets of }   Code 1W/2W1W  records2W1I2I1W2W  21 sets of }   Code 1W/2W1W  records2W1I2I1T2T1FEXAMPLE 7:DISKETTETransmitter with 3 employers:1A...DATA SERVICES2A1B...DATA SERVICES2B1E...B.J.'S PIZZA2E1W2W  17 sets of }   Code 1W/2W1W  records2W1T2T1E...COUNTY     CONSTRUCTION CO.2E1W2W  41 sets of }   Code 1W/2W1W  records2W1I2I1W2W  8 sets of }   Code 1W/2W1W  records2W1I2I1T2T1E...RIDGELY ROCK AND GRAVEL2E1W2W  41 sets of }   Code 1W/2W1W  records2W1I2I1W2W  35 sets of }   Code 1W/2W1W  records2W1I2I1T2T1FEXAMPLE 8:DISKETTETransmitter with 1 employerwith two types of employment:1A...COUNTY PAYROLL2A1B...COUNTY PAYROLL2B1E...SOCIAL SVCS - MQGE2E1W2W  41 sets of }   Code 1W/2W1W  records2W1I2I1W2W  10 sets of }   Code 1W/2W1W  records2W1I2I1T2T1E...SOCIAL SVCS -      NON-MQGE2E1W2W  41 sets of }   Code 1W/2W1W  records2W1I2I1W2W  9 sets of }   Code 1W/2W1W  records2W1I2I1T2T1FAPPENDIX D:  PROGRAMMER'S CHECKLISTMedia  Tape reports  o  The file must not be password protected or contain any     security bytes in header labels.  o  Create tape files using blocking factor, internal label and     character set requirements specified in section V and     Appendix F of this publication.  Diskette reports  o  Observe the labeling/file naming requirements in section III     of this publication.  o  All diskettes should be virus scanned before submission to     SSA.  o  Use only ASCII characters in diskette files.  o  Do not compress data.  SSA will not accept back-up files or     compressed files.  o  If more than one diskette is needed for one file, number the     diskettes in the order in which they must be run (``Vol 1 of      __ '', ``Vol 2 of __ '', and so on) on the external labels.     Make sure that the first record on each succeeding diskette     logically follows the last record of the prior diskette.      See the definition of ``file'' in Appendix G.Payment (Tax) Year  o  Remember to change the tax year in the Code A, B, and E     records each year the program is run.  (The tax year = the     year on the employees' W-2VI copies.)  o  Never have more than one year's W-2VI's in a tape or     diskette file.Proper Order of Records for Files with More Than One Employer  o  If a file contains information returns for more than one     employer, there must be no Code A, B, or F record(s) or tape     marks between employers. (See definition of ``file''     in Appendix G.)  o  Make sure that there are employee Code W records following     each Code E record. Delete any Code E record (and do not     write a Code T record) for an employer that has no employees     to report for the tax year.Money Amounts  o  Make sure the Social Security wage limit (wage base) is     correct for the tax year of the report.  (NOTE:  There was     also a Medicare wage limit for years prior to 1994.)  o  Investigate when any employee's Social Security Tax Withheld     or Medicare Tax Withheld field is greater or less than the     correct tax rate for the year of the report.  o  Negative money amounts must not be included in money fields     under any circumstances.  o  Money fields which are not applicable to your company should     be zero filled.  o  Report money amounts in dollars and cents without a decimal     or dollar sign.  o  Money amounts must be in the exact field positions     prescribed in the instructions, right justified and zero     filled.Code A     Transmitter Record  o  The Code A record appears only once and must be the first     data record of a magnetic media file.  There must be no     Code A record elsewhere on a file.  See the definition of     ``file'' in Appendix G and examples in Appendix C.  o  The Federal Employer Identification Number (EIN) field     contains nine (9) numeric characters (no hyphens or     alphabetic characters).  This should be the EIN of the     entity that transmits (completes form 6559/6559-A     transmittal documents and mails) the report to Social     Security.  The transmitter may be, but need not be, one of     the employers in the file.  o  Address data must be current and in the exact locations     specified.  o  Transmitter information on transmittal documents     accompanying the media must agree with information in the     Code A "Transmitter" Record. The preparer of the tape or     diskette should print out a report which shows the     information in the Code A record.  Whoever mails the report     should use the printout when completing transmittal     documents.Code B    Basic Information Record  o  The Code B record appears only once and must be the second     data record of a magnetic media report.  There must be no     Code B record elsewhere on a file.  o  Address data must be current and in the exact locations     specified.  This data is used by SSA to send any     specification changes to transmitters, and to send documents     at year end for transmitters to use with the next report.  o  The EIN in the Code B record must be the same as the EIN in     the Code A record.Code E    Employer Record  o  Federal Employer Identification Number (EIN):  The EIN field     contains nine (9) numeric characters (no hyphens or     alphabetic characters) identifying the employer.      (NOTE:  Code E record EIN(s) may be the same as, or may be     different than, the transmitter's EIN in the Code A and B     records because the transmitter and the employer(s) may be     different companies.)  o  Name Code:  The name code contains important information     about the employees' names in Code W records that follow the     Code E record.  (See Code W ``Name Format'' instructions,     and the Code W name format checklist item below.)      An alpha ``F'' or ``S'' must be shown in the name code.Code W    Employee Record  o  Social Security Number (SSN):  The SSN field contains nine     (9) numeric characters, no hyphens.  The first digit of an     SSN must not be an ``8'' or a ``9''.  SSN's of all zeroes     are invalid and must not be used.  See instructions in     diskette Code 1W or tape Code W layouts.  o  Name Format:  Employee names must be consistent, that is,     the name parts must be arranged in the same order in all of     the Code W records that follow a particular Code E record.      All names must be arranged to agree with the name code in     the immediately preceding Code E record.  Names must be     shown with first name first if the name code was ``F'' or     surname first if the name code was ``S''.  o  Each segment of an employee name (first name or initial,     middle name or initial, and surname) must be separated by a     blank.  See page 9 for instructions on valid ways to     eliminate blank spaces in compound surnames (surnames which      have more than one part).  o  Beginning Tax Year 1991, Social Security wages and Medicare     wages are reported in separate fields, as are taxes withheld     for each.  Make sure that the ``Medicare Wages and Tips''     field is equal to or greater than the total of ``Social     Security Wages'' and ``Social Security Tips'' fields.     and tax withholdings are correct (Social Security = 6.20%     and Medicare = 1.45%).  o  Employees With Income From Tips:  Tips are entered in the     ``Social Security Tips'' field (subject to rules governing     Social Security maximum wages each year), not in     the ``Social Security Wages'' field.  Tips are also included     in the ``Medicare Wages and Tips'' and ``Wages, Tips, and     Other Compensation'' fields.  o  Each employee's ``Annual Social Security Wages'' and     ``Annual Social Security Tips'' combined sum from all     sources is equal to, or less than, the correct Social     Security maximum (``wage base'') for the tax year.  Also,     ``Medicare Wages and Tips'' must not exceed the correct     Medicare maximum for the tax year.  NOTE:  There is no     Medicare wage limit starting with tax year 1994.  o  The ``Social Security Employee Tax Withheld'' equals amounts     withheld for Social Security Wages paid and Social Security     Tips reported in the tax year shown in the Code A record.      Payroll adjustments for prior years are not added to or     deducted from that figure.  To verify:       1. Add together the ``Social Security Wages'' and ``Social          Security Tips'' fields       2. Multiply the sum by the correct Social Security tax          rate for the tax year       3. Subtract ``Uncollected Employee Social Security Tax on          Tips'' (if applicable).     The result should equal the ``Social Security Employee Tax     Withheld'' (plus or minus a variance of .05% caused by     comparing a year-to-date calculation to the sum of     each pay period's withholding).  A similar calculation must     be applied to the ``Medicare Tax Withheld'' and ``Medicare     Wages and Tips.''Code I    Intermediate Total Record  o  A Code I record must be generated after every segment of 41     Code W records.  A final Code I record is also required     after the last segment of Code W records (even if this     segment contains less than 41 records) before the Code T     record is written.  o  The Code I record summarizes the data reported in only the     immediately preceding segment of Code W records.  The Code I     record must not carry forward amounts reported in previous     Code I records.  (Code I records are not cumulative.)Code T    Total Record  o  Every Code E record must have a corresponding Code T record     after all employees have been listed for the employer     identified in the Code E record.  o  The Code T record must be the sum of the data reported in     the Code W records occurring since the last Code E record.      The Code T record must not contain amounts reported in     previous Code T records.Code F    Final Record  o  The Code F record must be the last data record of a magnetic     media file.  A Code F record must not appear between       employers in reports containing more than one Code E record.APPENDIX E:  CHECKLIST FOR MAILING W-2VI MAGNETIC MEDIAo Label the magnetic media.   Make sure the external label shows  "W-2VI" plus the tax year and transmitter name and EIN.   (The  "INV#" is optional.)   Use only felt-tip pens on disk labels.o Make a backup of the magnetic media for your files in case the  package sent to Social Security is lost or damaged.o Copy the blank Form 6559 and fill-in a copy for each magnetic  media file.   Instructions are on the back of the form.     o Place a check in the "Other" box at the top of the Form       6559.     o Tax Year (top of form) and blocks 1 and 2:  Make sure       these agree with the magnetic media Code A and B records.     o Block 3:   For tape or cartridge, block 3 must be "1".         Fill-in a separate Form 6559 for every tape and cartridge.        Also, fill-in a separate Form 6559 for each diskette,            unless your W-2 software created a multi-volume diskette       file.      o Block 6:   This block is not required, but is suggested if       you send more than one disk or tape.   Copy the INV# from       the magnetic media external label.     o Block 11:   If your W-2 software prints an employer         summary (employer name, EIN, and money totals) for each       employer contained on the magnetic media, you may write       "SEE ATTACHED" across block 11 of Form 6559 and attach       your substitute summary.   Make sure the substitute shows       the tax year and transmitter information at the top of       each page.      o Blocks 8 through 10:   Be sure to sign and date the       affidavit.     NOTE: Substitute Form 6559 generated directly from your            report program is acceptable to SSA as long as all the           information shown on the actual form is displayed and           the form includes the affidavit and signature used on           the actual form.o (Skip this if you attached a substitute summary.)   Copy and  fill-in Form 6559-A to continue listing employers if the   magnetic media contains more than two employers.     o Copy the tax year and blocks 1 and 2 on Form 6559 to the       top of Form 6559-A.     o Fill-in block 11 with the third (and subsequent) employer       report(s) in the order in which the employer(s) appear(s)       in the magnetic tape/diskette.o Keep copies of filled-in Form 6559 (plus printout or Form   6559-A, if used) for your records.o Use packaging that will protect the media.   (Recycled and  recyclable materials preferred.)     o Tape:   Use boxes or padded bags.     o Diskette:    Use stiff mailers to prevent bending or       cracking.   Do not use paper clips, rubber bands, or       staples on floppy disks.  o Ship each file separately if you submit multiple files.o Place both of the following inside the package:     o the labeled magnetic tape reel, cartridge or diskette     o a completed Form 6559 (plus printout or Form 6559-A, if       used) that matches data in the tape/diskette.o Do not enclose paper forms or other notes.o Send the package to the appropriate address.   SSA suggests  filers also request proof of delivery (receipt or other proof  provided by the carrier).     o Post Office Box Addresses (for packages sent via U.S.       Postal Service)     Tape (Reel or Cartridge)     Social Security Administration     AWR Magnetic Media - Metro West     P.O. Box 33009     Baltimore  MD  21290-3009     Diskettes     Social Security Administration     AWR Magnetic Media - Metro West     P.O. Box 33014     Baltimore  MD  21290-3014          o Street Address (for packages sent via private            carrier)     Social Security Administration     AWR Magnetic Media - Metro West     300 N. Greene St.  5-F-17 NB     Baltimore  MD  21290-0300     NOTE:     Use the following as the contact telephone number:               (410) 966-9125.o Mark the outside of the package:     Do not X-ray -- Keep Away From Magnets     May Be Opened for Inspection     Contents: Magnetic (Tape -or- Diskette)APPENDIX F:  ACCEPTABLE CHARACTER SETSThe following charts contain the character sets that SSA caneither directly read or translate.  The translations are showncharacter for character, i.e., unpacked.  EBCDIC is the standardcharacter set used by SSA.  The charts do not show everycharacter for each character set, just the most commonly usedcharacters.             EBCDICEBCDIC      Hexadecimal   DecimalCharacter     Value        Value +0            C0           192  A            C1           193  B            C2           194  C            C3           195  D            C4           196  E            C5           197  F            C6           198  G            C7           199  H            C8           200  I            C9           201  J            D1           209  K            D2           210  L            D3           211  M            D4           212  N            D5           213  O            D6           214  P            D7           215  Q            D8           216  R            D9           217  S            E2           226  T            E3           227  U            E4           228  V            E5           229  W            E6           230  X            E7           231  Y            E8           232  Z            E9           233  0            F0           240  1            F1           241  2            F2           242  3            F3           243  4            F4           244  5            F5           245  6            F6           246  7            F7           247  8            F8           248  9            F9           249Blank          40           64Hyphen         60           96Apostrophe     7D           125           ASCII-1Decimal   EBCDIC    Hexadecimal Value   Character     Value  48        0           30  49        1           31  50        2           32  51        3           33  52        4           34  53        5           35  54        6           36  55        7           37  56        8           38  57        9           39  65        A           41  66        B           42  67        C           43  68        D           44  69        E           45  70        F           46  71        G           47  72        H           48  73        I           49  74        J           4A  75        K           4B  76        L           4C  77        M           4D  78        N           4E  79        O           4F  80        P           50  81        Q           51  82        R           52  83        S           53  84        T           54  85        U           55  86        V           56  87        W           57  88        X           58  89        Y           59  90        Z           5A  32      Blank         20  39      Apostrophe    27  45      Hyphen        2D             ASCII-2Decimal      EBCDIC   Hexadecimal Value     Character    Value  176          0         B0  177          1         B1  178          2         B2  179          3         B3  180          4         B4  181          5         B5  182          6         B6  183          7         B7  184          8         B8  185          9         B9  193          A         C1  194          B         C2  195          C         C3  196          D         C4  197          E         C5  198          F         C6  199          G         C7  200          H         C8  201          I         C9  202          J         CA  203          K         CB  204          L         CC  205          M         CD  206          N         CE  207          O         CF  208          P         D0  209          Q         D1  210          R         D2  211          S         D3  212          T         D4  213          U         D5  214          V         D6  215          W         D7  216          X         D8  217          Y         D9  218          Z         DA  160        Blank       A0  167        Apostrophe  A7  173        Hyphen      ADAPPENDIX G:  GLOSSARYAGENT - An organization (e.g., service bureau, parent company)authorized to submit wage and tax reports for one or moreemployers.ASCII (American Standard Code for Information Interchange) - Oneof the acceptable character sets (See Appendix F and Glossaryentry) used for electronic processing of data.BLOCK - PHYSICAL RECORD.BLOCK DESCRIPTOR WORD (BDW) - A control field used in electronicdata processing to identify the length of a physical record on amagnetic tape.  The BDW usually precedes the physical record.BPI - Bytes per inch.  Same as CHARACTERS PER INCH.BYTE - A computer unit of measure; one byte contains eight bitsand can store one character.CHARACTER - A letter, number or punctuation symbol.CHARACTER SET -  A group of unique electronic definitions for allletters, numbers and punctuation symbols; example: EBCDIC, ASCII.CHARACTERS PER INCH (CPI) - The number of characters recorded perinch on magnetic tape.CONTROL NUMBER - A seven digit number that identifies each Code Wrecord or set of Code 1W/2W records, and each Code I record orset of Code 1I/2I records;  its use is optional.  It may bealphabetic or numeric.  Transmitters using control numbers shouldgenerate a number for each Code W record or set of Code 1W/2Wrecords, and for each Code I record or set of Code 1I/2I recordson the file, in ascending numeric sequence if possible.  Eachcontrol number should be UNIQUE for the file. Transmitters notusing control numbers should enter blanks in the control numberfields.CONTROL WORD -  One or more bytes/characters used in electronicdata processing for internal processing instructions.DECIMAL VALUE -  A character's equivalent in a numbering systemusing base 10.EBCDIC (Extended Binary Coded Decimal Interchange Code) - One ofthe acceptable character sets used for electronic processing ofdata.  See Appendix F.EIN (EMPLOYER IDENTIFICATION NUMBER) - A nine-digit numberassigned by the IRS to a person or organization for federal taxreporting purposes.ESTABLISHMENT NUMBER - A four-position identifier which furtherdistinguishes the employer reported in a Code E record of amagnetic tape file or in a set of Code 1E/2E records of adiskette file.  The identifier may contain any combination ofblanks, numbers or letters.  The identifier may be used todesignate various store or factory locations or types of payrollwhen a file contains multiple Code E or Code 1E/2E records withthe same EIN.Use of an establishment number is mandatory for certain militaryemployers.  Contact your Wage Reporting Specialist (Appendix A)for further information.FILE - (Multiple-reel/Multiple-volume) - SSA cannot acceptmultiple-reel tape files.  If the amount of information to befiled exceeds the capacity of a single reel, a separate file mustbe submitted.  Each file must begin with a Code A record and endwith a Code F record and be covered by separate forms6559/6559-A.  Attach the transmitting documents to the outside ofeach reel.  This is so even if the reels are mailed together.The employee information in reel number 1 must not be duplicatedin reel number 2, 3, etc.However, SSA can accept multiple-volume diskette files.  To beacceptable, the multiple-volume must be properly constructed.For example, for a three diskette file, volume 1 of 3, and onlyvolume 1, must begin with a Code 1A record.  Volume 3, and onlyvolume 3, must end with a Code 1F record.SSA does not require that the intermediate volumes be opened onany particular code of a record.  They should, however, beginwith a record which logically follows the last record on thepreceding volume.  Such a file constitutes one multiple-volumediskette file and requires only one set of transmittal forms6559/6559-A.  Each diskette in a multiple-volume file must havean external label.  Carefully number the diskettes in the orderin which they were created (i.e. "Volume___of___" on thediskette).FORM W-2VI (Wage and Tax Statement) - An IRS form used to reportwage and tax data for employees in the Virgin Islands.FORM W-2c (Statement of Corrected Income and Tax Amounts) - AnIRS form used to correct a previously filed form W-2VI.FORM W-3SS (Transmittal of Wage and Tax Statements) - An IRS formused by employers to transmit the original copy of form W-2VI toSSA.FORM W-3c (Transmittal of Corrected Income and Tax Statements) -An IRS transmittal form used to send corrected forms W-2VI toSSA.FORM 6559 (Transmitter Report and Summary of Magnetic Media) - Atransmittal form to be submitted with each separate magneticmedia file.  See Appendix H.FORM 6559-A (Continuation Sheet for Form 6559) - A summary formto be submitted together with a form 6559 for each separate W-2VImagnetic media file which contains more than two employers.  SeeAppendix H.FORM 8809 - An IRS form which employers use to request a timeextension for filing W-2VI reports.HEADER LABELS - Sets of records that precede data records on amagnetic tape file.  See section V.HEXADECIMAL - A numbering system using base 16 rather than base10.INTERNAL LABELS - Sets of records that precede (i.e., headerlabels) and follow (i.e., trailer labels) data records on amagnetic tape file.  See section V.IRS - Internal Revenue ServiceLOGICAL RECORD - For the purpose of this booklet, any of therequired or optional records defined in Parts IV. and VI.(diskette and magnetic tape specifications).MQGE - Medicare Qualified Government Employment.  A type ofMedicare coverage that only certain government employees have.OCTAL - A numbering system using base 8 rather than base 10.PHYSICAL RECORD - A number of logical records grouped and writtentogether as a single unit on a magnetic tape.  For reportingW-2VI Copy A data on magnetic tape to SSA, a physical record maycontain a maximum of 85 logical records.RECORD DESCRIPTOR WORD (RDW) - A control field used in electronicprocessing to identify the length of a logical record.  The RDWusually precedes the logical record.RECORDING CODE - Same as CHARACTER SET.SSA - Social Security AdministrationStatutory Employee - An employee whose remuneration is subject toSocial Security and Medicare withholding, but not to Federalincome tax withholding.  See IRS Circular E for additionalinformation.TAPEMARK - A single-character control record used for separatinginternal labels and files on magnetic tape.  See section V.TRAILER LABELS - Sets of records that follow data records on amagnetic tape file.  See section V.TRANSMITTER - Person, organization, or reporting agent submittinga magnetic media file to SSA.APPENDIX H:  TRANSMITTAL FORMS AND LABELS FOR MAGNETIC MEDIA             ANNUAL WAGE REPORTSTransmittal FormsCreate copies of the forms shown on the following pages fortransmitting magnetic media files of W-2VI Copy A information toSSA.  In item 11, complete only those items that arecompatible with form W-2VI.  Facsimile forms are acceptable.Form 6559, Transmitter Report and Summary of Magnetic Media:Use form 6559 to identify the transmitter of a magnetic mediafile.  The information on form 6559 must agree with informationon your tape or diskette.  This form must accompany everymagnetic media file sent to SSA.  Form 6559 contains an affidavitabout the accuracy of the data on the magnetic media file.  Thetransmitter of the file must sign the affidavit.  If thetransmitter is an authorized agent, e.g., a service bureau, theagent may sign form 6559 on behalf of all employers on themagnetic media file if the following three conditions are met:    a)  The agent has the authority to sign the affidavit on form        6559 under an administrative agreement (oral, written or        implied) valid under State law; AND    b)  The agent has the responsibility, conferred by the        employer or payer (oral, written or implied), to request        the taxpayer identifying number of employees reported on        the magnetic media file; AND    c)  The agent signs the affidavit and adds the caption        "REPORTING AGENT."Form 6559-A, Continuation Sheet for Form 6559:If the magnetic media file contains only 1 or 2 employers, thisform is not needed because there are two summary blocks on theform 6559.  If the file contains more than 2 employers, use form6559-A to summarize the remaining employers included on themagnetic media file.  List the employers in the same order asthey are reported on the file.  See form 6559 for furtherinstructions.  SSA accepts facsimile form 6559-A.  (See"Transmittal Forms" in this section.)Packaging Magnetic Tapes and Diskettes for MailingSend the magnetic tape or diskette file, with an external labelon each tape reel or diskette and with the appropriatetransmittal forms, together in a box with proper packing toprevent damage in transit.  It is not necessary to use anoversized box for a tape or diskette.  Specially-sized boxes formagnetic tapes and special mailers for diskettes are availablecommercially.  Be sure to insert each diskette in its ownprotective sleeve before packaging.  Do NOT use paper clips,rubber bands or staples on diskettes.  Use disposable tape ordiskette containers.  SSA is unable to return special containers.If your file is sent via the U.S. Post Office, we suggest yourequest a Return Receipt.PLEASE LABEL YOUR REPORT WITH A LABEL LIKE THE ONE BELOWYour report must be labeled.  The label should look like the onebelow.  It must contain all the information shown (Tape filers:Do NOT complete OS and VOL field).  Label fill-ins must agreewith the magnetic media (tape or diskette) Code A and B records.INSTRUCTIONS FOR COMPLETION OF LABELW-2VI TAX YEAR  Enter the TAX YEAR being reported.  If other than the current  year, please use red ink.EIN  Enter the Transmitter's Federal EMPLOYER IDENTIFICATION NUMBER.NAME  Enter the Transmitter's NAME.CITY  Enter the Transmitter's CITY.ST  Enter the Transmitter's STATE.INV#  The inventory number is any type of identification assigned by  the transmitter of a tape or diskette for the transmitter's own  inventory control purposes.  If this block is not applicable,  leave blank.OS  Enter MSDOS for 3 1/2" diskettes. VOL___OF___   Enter the VOLUME NUMBER if more than one diskette is submitted.  Example: Volume 1 of 3, 2 of 3, 3 of 3.                   SSA AWR   W-2VI TAX YEAR:____                   EIN:_________________________                   NAME:________________________                    CITY:__________________ ST:__                   INV#______________OS_________                   VOL. ________ OF _______     |   |
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