File Import

Record Identifier

1

3

3

Must be "RCA".

Yes

Submitter Entity ID

4

12

9

9-digit Entity ID number for submitter's business. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces.

Yes

Record Identifier

1

3

3

Must be "RCE".

Yes

Tax Year

4

7

4

4-digit value of the year reported.

Yes

Originally Reported Employer Entity ID

8

16

9

Leave this field blank.

​

Employer Entity ID

17

25

9

9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces.

Yes

Agent Indicator Code

26

26

1

If applicable, enter one of the following codes:
1 = 2678 Agent
2 = Common Paymaster
3 = 3504 Agent
Otherwise, fill with blanks.

Agent Entity ID

27

35

9

If you entered a "1" in the Agent Indicator Code field, enter the client-employer's Entity ID for which you are an Agent.

Employer Name

44

100

57

Employer Name

Yes

Location Address

101

122

22

Employer Location Address

​

Delivery Address

123

144

22

Employer Delivery Address

Yes

City

145

166

22

City, Town, etc. APO, FPO, DPO for U.S. Military Address.

Yes

State Abbreviation

167

168

2

U.S. States use 2 character abbreviation code.

Yes

Zip Code

169

177

9

U.S.. addresses use max 9-digit Zip Code. Required if the Country Code entered is "US".

Yes

Note: Enterprises with more than 1 PA state assigned employer tax account number must create a seperate RCE record block for each tax account. ​ ​ ​ ​ ​

Note: Each RCE record must have a corresponding RCV record. ​ ​ ​ ​ ​

Record Identifier

1

3

3

Must be "RCS".

Yes

State Code

4

5

2

State Code "42" for PA.

Yes

Originally Reported Employee SSN

 16

24

9

9-digit number for employee Social Security Number (SSN). Enter it as "000000000" if the ITIN is entered.

Yes^*

Correct Employee SSN

25

33

9

9-digit number for employee Social Security Number (SSN). Enter it as "000000000" if the ITIN is entered.

Yes^*

Originally Reported Employee First Name

34

48

15

Originally Reported Employee First Name

Yes^*

Originally Reported Employee Middle Name/Initial

49

63

15

Originally Reported Employee Middle Name/Initial

​

Originally Reported Employee Last Name

64

83

20

Originally Reported Employee Last Name

Yes^*

Correct Employee First Name

84

98

15

Correct Employee First Name

Yes^*

Correct Employee Middle Name/Initial

99

113

15

Correct Employee Middle Name/Initial

​

Correct Employee Last Name

114

133

20

Correct Employee Last Name

Yes^*

Location Address

134

155

22

Employee Location Address or Delivery Address is required

Yes^*

Delivery Address

156

177

22

Employee Location Address or Delivery Address is required

Yes

City

178

199

22

City, Town, etc. APO, FPO, DPO for U.S. Military Address.

Yes^*

State Abbreviation

200

201

2

U.S. States use 2 character abbreviation code. Required if the Contry Code entered is "US".

Yes^*

Zip Code

202

210

9

U.S. addresses use max 9-digit Zip Code. Required if the Country Code entered is "US".

Yes

Foreign State/Province

216

238

23

Canadian Providences use 2 character abbreviation, Mexico Federal Districts use 3 character abbreviation, U.K. County use county name etc., U.S. Military Addresses use AE, AP, or AA, 30 characters max. Required if the Country Code entered is other than "US".

​

Foreign Postal Code

239

253

15

Canadian/Mexico Postal Code, U.K. Postal Code, etc., use max 15 characters. Required if the Country Code entered is other than "US".

​

Country Code

256

257

2

2 character country code as specified in EFW2C Publication 42-014.

​

Originally Reported Account Number

344

363

20

Leave this field blank.

​

Account Number

364

383

20

The 8-digit Withholding ID containing no dashes or spaces.

Yes

Originally Reported State Taxable Wages

398

408

11

Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.

Yes^*

Correct State Taxable Wages

409

419

11

Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.

Yes^*

Originally Reported State Income Tax Withheld

420

430

11

Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.

Yes^*

Correct State Income Tax Withheld

431

441

11

Numeric only including 2 decimal places. Do not report negative figures, min 0.00/max field size 11 characters.

Yes^*

Originally Reported Employee ITIN 

500

508

9

Employee Individual Tax Identification Number (ITIN). Enter SSN as "000000000" if the ITIN is entered.

​

Correct Employee ITIN

509

517

9

Employee Individual Tax Identification Number (ITIN). Enter SSN as "000000000" if the ITIN is entered.

​

Originally Reported Suffix

518

521

4

Enter Originally Reported value of employee's name suffix.

​

Correct Suffix

522

525

4

Enter correct value of employee's name suffix.

​

Correction Type Code

649

649

1

D – Delete Record
U – Update Record
A – Add Record

Yes

* Note: Originally Reported fields are required when the record is required to be deleted or updated. Correct fields are required when new record to be added/updated using this EFW2C layout. ​ ​ ​ ​ ​

Record Identifier

1

3

3

Must be "RCV".

Yes

State Code

4

5

2

State Code "42" for PA.

Yes

Tax Year

6

9

4

4-digit value of year reported.

Yes

Account Number

10

17

8

The 8-digit Withholding ID containing no dashes or spaces. Must match with the Account Number in first RCS Record.

Yes

Employer Entity ID

18

26

9

9-digit Entity ID number for business being filed. Usually a Federal Employer Identification Number (FEIN) or Social Security Number (SSN), containing no dashes or spaces. Must match with Employer Entity ID in RCE record. 

Yes

Total Records Count

27

33

7

Total count of all RCS records in this block of records. Numeric only without decimals.

Yes

Originally Reported Total PA Taxable Wages

34

48

15

Total of "Originally Reported State Taxable Wages" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.

Yes

Correct Total PA Taxable Wages

49

63

15

Total of "Correct State Taxable Wages" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.

Yes

Originally Reported Total PA Tax Withheld

64

78

15

Total of "Originally Reported State Income Tax Withheld" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.

Yes

Correct Total PA Tax Withheld

79

93

15

Total of "Correct State Income Tax Withheld" from this block of RCS records. Numeric only including 2 decimal places. Do not include decimal "." character.

Yes

Record Identifier

1

3

3

Must be "RCF".

Yes