280-RICR-20-55-9. W-2 Informational Returns (version Periodic Refile, 12/20/2001 to 06/11/2018)

State of Rhode Island - Division of Taxation Personal Income Tax Regulation PIT 96-19 W-2 Informational Returns Every employer required to file Annual W-2 information to the Social Security Administration on magnetic media and having a minimum of 25 employees in the State of Rhode Island, is required to file W-2 informational returns on magnetic media with the State. The required format is described in the SAA TIB-4 (SAA Publication No. 42-007 and any amendments or revisions thereto) Magnetic Media Reporting. The records required for reporting to the State are the Code A - Transmitter Record; B - Basic Authorization Record; E - Employer Record; S - Supplemental Record; T - Total Record; and F - Final record. Code T and Code F records must be modified to meet Rhode Island filing requirements as follows: CODE T RECORD Record Identifier..............Same as Federal Requirements Number of Employees............Change to Number of State Employees Federal Annual Social Security Wages......Change to State Taxable Wages Federal Annual Social Security Tips.......Change to State Income Tax Withheld Balance of Record..............Blank CODE F RECORD Record Identified..............Same as Federal Requirements Number of Employees............Change to Number of State Employees File Total, Federal Annual Social Security Wages......Change to File Total, State Taxable Wages File Total, Federal Annual Social Security Wages......Change to File Total, State Income Tax Withheld Balance of Record..............Blank R. GARY CLARK TAX ADMINISTRATOR EFFECTIVE DATE: JANUARY 1, 1996