This booklet contains specifications and instructions for reporting W-2 information to the Connecticut Department of Revenue Services (DRS) on magnetic media. DRS only accepts W-2 filings on 3480 cartridges, 3490 cartridges, 3 1/2" diskettes, or CDs.

Use one format for reporting on cartridge, diskette, and CD. This format must be used by employers filing annual W-2 information for Connecticut residents and employees working in Connecticut.

Magnetic Media Reporting Requirements:  An employer who is required by the Internal Revenue Service (IRS) to file copies of federal W-2 forms on magnetic media must file these forms on magnetic media with DRS. However, an employer who files 24 or fewer W-2 forms with DRS is excused from filing that particular type of information return on magnetic media. An employer may choose to file 24 or fewer W-2 forms on magnetic media.

For W-2 reporting, the IRS and DRS regard each Federal Employer Identification Number (FEIN) as a separate employer.

DRS prefers, but does not require, one filing for each FEIN. However, if your company has multiple locations or payroll systems using the same FEIN, you may submit more than one filing with the same FEIN. Do not submit duplicates.

DRS has no application or authorization procedure and does not assign submitter control codes for W-2 magnetic media filing.

DRS W-2 magnetic media formats have fields for reporting annual wage and tax data. (See State Record in Section II.)

Filing Deadline:  W-2 files are due the last day of February even if the deadline for federal purposes is the last day of March because the information is being transmitted electronically. If the last day of February falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.

Designated Delivery Services:  Taxpayers can use certain designated delivery services, in addition to the U.S. Postal Service, for delivering returns, claims, statements, or other documents, or payments, and meet the timely mailing as timely filing and payment rules. DRS has accepted the list of designated delivery services currently published by the IRS. The current list of designated private delivery services includes: Airborne Express (Airborne), DHL Worldwide Express (DHL), Federal Express (FedEX), and United Parcel Service (UPS). Not all services provided by these designated delivery services qualify. This list is subject to change. For more information, see Policy Statement 2002 (4), Designated Private Delivery Services and Designated Types of Services.

Extension of Filing Deadline and Waiver of Filing on Magnetic Media:  An employer may request an extension of time to file W-2 information on magnetic media. To request an extension, the employer must complete and submit Form CT-8809, Request for Extension of Time to File Informational Returns, to DRS on or before the due date of the W-2 magnetic media filing. 

DRS may waive the magnetic media reporting requirement for an employer if hardship is shown by the employer. To request a waiver, the employer must complete and submit Form CT-8508, Request for Waiver From Filing Informational Returns on Magnetic Media, to DRS.

Penalties for Late Filing:  The penalty for filing Form CT-W3, 2004 Connecticut Annual Reconciliation of Withholding, late is $50. Additionally, a penalty of $5 per statement (up to a total of $2,000 per calendar year) is imposed on employers who fail to provide copies of federal W-2 forms to DRS. Any employer required to file federal W-2 forms on magnetic media with DRS will be subject to penalties if the employer files using paper forms without obtaining a waiver.

Processing Information and Employer Retention Responsibilities:  If DRS is unable to process a file, notification will be sent to the submitter with an explanation of the problems encountered.

DRS does not provide notification when files are processed. Processed magnetic media are not returned.

DRS requires employers to retain a copy of their W-2 data, or be able to reconstruct the data, for at least four years after the due date.

Test Files:  DRS does not accept or process test files.

Corrections:  DRS does not accept magnetic filing of federal Form W-2c. If your magnetic media or W-2 information contains an error, correct the file and replace the entire file. Complete Form CT-6559, Submitter Report for W-2 Magnetic Media Filing, and check the box indicating it is a replacement file.

Submittal Forms:  Form CT-6559 and Form CT-6559A, Continuation Sheet for Form CT-6559, (if applicable) for each submitter and Form CT-W3 for each employer must accompany a magnetic media file. Use the forms provided in this booklet or Form CT-W3 included in the State of Connecticut Employer Withholding Remittance Coupon Book. These forms may be photocopied or computer-generated, provided the declaration is included on Form CT-6559. Complete the forms and submit them with a magnetic media file according to the instructions on Form CT-6559. Boxes 4 and 5 on Form CT-6559 must agree with the information in the Code RA record.

Use Form CT-6559 to identify the submitter of a magnetic media file and to identify the employer(s) included on the magnetic media files. Be sure to provide the submitter’s FEIN and the name and telephone number of a contact person. This form must accompany every magnetic media file sent to DRS.

Use of Agent:  Employers who use a service to submit magnetic media filing are responsible for the accuracy and timeliness of their own W-2 information returns. If a submitter fails to meet the magnetic media filing requirements, the employer is liable for any penalties imposed by DRS.

Multiple Employers or Work Sites:  DRS urges submitters of W-2 information to minimize the number of diskettes and files they submit when reporting data for multiple employers or for multiple work sites of a single employer.

See Section VI for examples of how information from multiple employers or multiple work sites can be placed on a single diskette or in one file.

Use of Paper Forms:  Employers whose wage and tax data is submitted on magnetic media must not send the same data to DRS on paper W-2 "Copy 1" forms.

A penalty may apply if you file paper W-2 forms when your wage and tax data should be filed on magnetic media.

TIB-4 Filers:  DRS does not accept the TIB-4 format.

A description of the data records used to create a magnetic media W-2 file follows. Use the information provided below as well as the list of technical requirements and specifications in the other sections of this publication to prepare W-2 filings on magnetic media. See Section VI for examples of proper record sequence. See Appendix D for a chart which compares the data on the magnetic media records to the data on the paper W-2.

Only UPPERCASE LETTERS are acceptable on a magnetic media file.

Submitter Record:  Code RA

The code RA record identifies the organization submitting the file.

The code RA record must be the first data record on each file.

Employer Record:  Code RE

The code RE record identifies an employer whose employee wage and tax information is being reported. Generate a new code RE record each time it is necessary to change the information in any field on this record.

Do not create a code RE record for an employer that does not have at least one employee (code RS record) with Connecticut monies to report.

If a submission containing multiple employer filings (more than one code RE record on a submission) is returned for correction, make the necessary correction(s) and return the entire submission to DRS.

State Record:  Code RS

The fields within this record must contain Connecticut sourced income only.

The code RS record must be used to report Connecticut W-2 information.

Do not indicate deceased employees in the name field.

Punctuation may be used when appropriate. Do not include titles in the name. Enter titles in the "Title Field." A hyphen is entered as a character.

Do not use the tilde (~) over the "n" in Spanish names. Please substitute ñ with plain "n." DRS computers consider the tilde to be a special character and convert it to an ampersand, which prevents the posting of Social Security wages to the worker’s record.

Money Amounts

• Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.
• All money fields are strictly numeric. They must include both dollars and cents with the decimal point assumed. Do not round to the nearest dollar (Example: $5,500.99 = 0550099). Do not use any punctuation in money fields.
• Do not sign money fields.
• Negative money amounts are not allowed.

Total Record:  Code RT

The code RT record contains the totals for all code RS records reported since the last code RE record.

A code RT record must be generated for each code RE record.

Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.

Final Record:  Code RF

The code RF record indicates the end of the file and must be the last record on each file. The code RF record must appear only once on each file. DRS does not process any data recorded after the code RF record.

Right justify and zero fill all money fields. Enter zeros in a money field that is not applicable.

III.  Cartridge Technical Requirements for W-2

Basic Requirements:  Data must be written in the unpacked mode. DRS accepts 3480 and 3490 cartridges. DRS does not accept 3590 cartridges of cassetttes at this time.

Previously used cartridges must be degaussed, erased, and reformatted before they are used to submit W-2 information.

Recording Density:  The default density for 3480 and 3490 cartridges is 38,000 characters per inch (CPI).

DRS does not accept backup, compressed, zip, cassette, or Excel files.

DRS requires each file to contain data for one calendar year only. A cartridge containing data for multiple calendar years will be rejected.

Internal Labels:  DRS accepts a labeled magnetic cartridge file in accordance with the following guidelines. Labels must not contain security encoded bytes. If your system cannot produce the following labels, send a no-label cartridge file. (For example, a cartridge file with data records only.)

1. DRS accepts cartridges with IBM OS/VS STANDARD header and trailer labels and cartridges with no internal labels.

• If producing a standard label cartridge, the internal file name is CTTAX followed by two-digit calendar year (for example, CTTAX04).

2. Submitters that cannot produce IBM OS/VS STANDARD internal labels or no-label cartridges may use other labels as described below.

• Each segment (record) of a set of labels (for example, VOL1 + HDR1 + HDR2 = a set of header labels) must contain 80 characters.
• Header and trailer labels must be written in the same density as the data records.
• Header labels must precede data and be separated from the data by one tapemark.
• Trailer labels must follow the data and must be separated from the data by one tapemark.
• Two tapemarks must follow the trailer labels.

• The hexadecimal value for a tapemark is 13. The decimal value for a tapemark is 19. The octal value for a tapemark is 23.
• Never begin a magnetic cartridge with a tapemark; doing so signals end-of-cartridge to the DRS system and causes processing to terminate.
• Separate data from internal labels with one tapemark.
• Indicate end-of-cartridge with two tapemarks as follows:
  • If using trailer labels, write end-of-cartridge tapemarks directly after the trailer labels.
  • If using no-label cartridge, write end-of-cartridge tapemarks directly after the last block of data.

Character Sets:  DRS accepts American Standard Code Information Interchange (ASCII) and Extended Binary Coded Decimal Interchange Code (EBCDIC). DRS prefers magnetic cartridge recorded in EBCDIC.

Only UPPERCASE LETTERS are acceptable on a magnetic cartridge file.

Record Length:  Each record length must be a uniform length of 512 characters.

Block Size:  The block size must be a multiple of the record length. (For example, block size of 23,040 contains 45 records of 512 characters per block, or 512 x 45 = 23,040.)

External Labels:  Affix an external label to each magnetic cartridge. See label instructions in Appendix A.

DRS does not accept 5 1/4" or 8" diskettes.

All diskettes must be virus scanned before submission to DRS.

DRS does not accept backup, compressed, zip, Excel, or cassette files.

If a diskette was used previously for other data, reformat it before using it for a W-2 submittal. Do not make it a bootable disk.

Data must be in UPPERCASE LETTERS.

Each file must contain W-2 information for a single calendar year only. Include only one file name per diskette. DRS prefers the name to be CTTAX04. A file containing data for multiple calendar years will be rejected.

Multiple Volume Diskette Files:  A multiple volume diskette file is a file for which the number of data records exceeds the capacity of a single diskette, so the data must be continued onto one or more subsequent diskettes (for example, volumes).

Only Volume 1 of a multiple volume file should begin with a code RA record. Each volume after Volume 1 should begin with the record which properly follows the last record on the preceding volume. For example, if Volume 1 ends with a code RS record, Volume 2 begins with the related code RS record. Only the last volume should end with the code RF record. No other volume should contain a code RF record.

External Labels:  The external diskette labels for a multiple volume file must indicate the proper sequence for processing. For example, Volume 1 of a two volume file would be labeled "Vol 1 of 2;" volume 2 would be labeled "Vol 2 of 2." DRS will reject multiple volume files that do not indicate the proper volume sequence on the external labels.

Affix an external label to each diskette. See Appendix A.

Requirements for MS-DOS 3 1/2" Diskettes

• Operating System: DRS requires all 3 1/2" diskettes be created using an MS-DOS double density or high density, or MS-Windows operating system formats.

DRS will reject and return 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 an MS-DOS compatible diskette file.

Some operating systems, for example, UNIX, XENIX, and APPLE, may have a DOS shell that can be used to create this file. For UNIX/XENIX based systems use, DOSCP command to create an MS/DOS compatible file. Check your operating system manual.

• A diskette must not contain more than one file. If more than one file of W-2 information is being submitted, each file must be placed on a separate diskette.

Submitters of W-2 information for multiple employers can avoid creating a separate file and a separate diskette for each employer. Review Section VII, Example 2, to see how multiple employers can be combined into one file.

• Data can be recorded on MS-DOS 3 1/2" diskettes using the ASCII or EBCDIC character set. DRS prefers ASCII.
• Each record in the file must be 512 characters in length. Data must be entered in each record in the exact positions shown in Section VIII.
• Files 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; or 3 1/2" double density 720 kilobytes.

  Do not compress data.

  DRS will reject files formatted at a density other than specified above.

• Using Record Delimiters: DRS prefers files without record delimiters. If record delimiters must be used, the following requirements apply for W-2 information reported using a sequential file.
  • Each record in the file must be followed by a record delimiter. (See 6c.)
  • The record delimiter must consist of two characters and those two characters must be carriage return and line feed (CR/LF).
  • Do not place a record delimiter before the first record of the file.
  • Do not place more than one record delimiter, for example, more than one
  • Do not place record delimiters after a field within a record.
• The diskette "File Name" should be CTTAX followed by the two-digit calendar year (for example, CTTAX04).

The CDs must be formatted as Data CDs, and finalized (CD-R) as read-only.

All CDs should be virus scanned before submission to DRS.

DRS does not accept backup, compressed, zip, or Excel files.

If a CD was used previously for other data, reformat it before using it for a W-2 submittal. Do not make it a bootable CD.

Data must be in UPPERCASE LETTERS.

Each file must contain W-2 information for a single calendar year only. Include only one file name per CD. DRS prefers the name to be CTTAX04. A file containing data for multiple calendar years will be rejected.

Multiple Volume CD Files: A multiple volume CD file is a file for which the number of data records exceeds the capacity of a single CD, so the data must be continued onto one or more subsequent CDs (for example, volumes).

Only Volume 1 of a multiple volume CD file should begin with a code RA record. Each volume after Volume 1 should begin with the record that properly follows the last record on the preceding volume. For example, if Volume 1 ends with a code RS record, Volume 2 begins with the related code RS record. Only the last volume should end with the code RF record. No other volume should contain a code RF record.

External Labels: The external CD labels for a multiple volume file must indicate the proper sequence for processing. For example, Volume 1 of a two volume file would be labeled "Vol 1 of 2;" volume 2 would be labeled "Vol 2 of 2." DRS will reject multiple volume files that do not indicate the proper volume sequence on the external labels.

Affix an external label to each CD. See Appendix A.

Requirements for CDs

• Operating System: DRS requires all CDs to be created using an MS-DOS or MS-Windows operating system format.

  DRS will reject and return any CDs that are not MS-DOS or MS-Windows compatible. If you do not have an MS-DOS operating system, you may still be able to create an MS-DOS compatible CD file.

  Some operating systems, for example, UNIX, XENIX, and APPLE, may have a DOS shell that can be used to create this file. For UNIX/XENIX based systems use, DOSCP command to create an MS/DOS compatible file. Check your operating system manual.

• CDs should be created using the Data CD option in the CD-Creation utility that is used. CDs should be read-only and must be readable from standard CD-ROM drives installed in IBM-compatible personal computers (Intel processors using MS-Windows operating system).
• A CD must not contain more than one file. If more than one file of W-2 information is being submitted, each file must be placed on a separate CD.

  Submitters of W-2 information for multiple employers can avoid creating a separate file and a separate CD for each employer. Review Section VII, Example 2, to see how multiple employers can be combined into one file.

• Data can be recorded on CDs using the ASCII or EBCDIC character set. DRS prefers ASCII.
• Each record in the file must be 512 characters in length. Data must be entered in each record in the exact positions shown in Section VIII.
• Using Record Delimiters: DRS prefers files without record delimiters. If record delimiters must be used, the following requirements apply for W-2 information reported using a sequential file.

  a. Each record in the file must be followed by a record delimiter. (See 6c.)

  b. The record delimiter must consist of two characters and those two characters must be carriage return and line feed (CR/LF).

  c. Do not place a record delimiter before the first record of the file.

  d. Do not place more than one record delimiter, for example, more than one carriage-return or line feed combination, following a record.

  e. Do not place record delimiters after a field within a record.

• The CD "File Name" should be CTTAX followed by the two-digit calendar year (for example, CTTAX04).

General Information

Did you:

• Follow the Connecticut specifications for record layouts?
• Not include magnetic filing of federal Form W-2c? If your magnetic media or W-2 information contains an error, correct the file and replace the entire file.
• Not compress data? DRS does not accept backup, zip, compressed, Excel, or cassette files.

Did you:

• Not password protect or include security bytes in header labels?
• Create a cartridge file using block size, internal label, and character set requirements specified in Section III?

Did you:

• Virus scan all CDs and diskettes before submission to DRS?
• Use ASCII or EBCDIC character set ?
• Not compress data? DRS does not accept backup files, compressed, zip, cassette, or Excel files.
• Number the CDs or diskettes in the order in which they must be run ("Vol 1 of __, " "Vol 2 of __, " and so on) on the external labels if more than one CD or diskette is needed for a file? Make sure the first record on each succeeding CD or diskette logically follows the last record of the prior diskette.
• Include only one file name per CD or diskette (for example, CTTAX04)?

Did you:

• Remember to change the calendar year in the code RE record each year the program is run? (The calendar year = the year on the employees’ W-2 copies.)
• Include only one calendar year per cartridge, CD, or diskette file?

Did you:

• Make sure files containing information for more than one employer do not have RA or RF record(s) or tape marks between employers?
• Make sure employee code RS records follow each code RE record? Delete any code RE record (and do not write a code RT record) for an employer that has no employees to report for the calendar year.

Money Amounts

Did you:

• Not include negative money amounts in money fields under any circumstances?
• Zero fill money fields which are not applicable to your company?
• Report money amounts in dollars and cents without including a decimal or dollar sign?
• Put money amounts in the exact field positions prescribed in the instructions, right justify, and zero fill them?
• Not sign money fields?

Code RA - Submitter Record

Did you:

• Make sure the code RA record appears only once and is the first data record of a magnetic media file? DRS cannot accept more than one Code RA record on a file. See examples in Section VII.
• Make sure the Federal Employer Identification Number (FEIN) field contains nine (9) numeric characters (no hyphens or alphabetic characters)? Enter the FEIN of the entity that submits (completes Form CT-6559 submittal documents and mails) the file to DRS.
• The submitter may be, but need not be, one of the employers in the file.
• Verify that address data is current and in the exact locations specified?
• Check that submitter information on submittal documents accompanying the file agree with information in the code RA Submitter Record? The preparer of the cartridge, diskette, or CD should print out the the code RA record information. Use the printout when completing submittal documents.

Code RE - Employer Record

Did you:

Make sure the FEIN field identifying the employer contains nine numeric characters (no hyphens or alphabetic characters)? Code RE record FEIN(s) may be the same as the submitter’s FEIN in the code RA record if the submitter and the employer(s) are the same company.

Code RS - State Record

Did you:

• Make sure the SSN field contains nine numeric characters (no hyphens)? Do not enter an "8" or a "9" as the first digit of an SSN. If a SSN is not available, fill the field with zeros or enter "I" in the first position and fill the rest of the field with blanks.
• Use the fields as defined in the layout for the name format?

Did you:

• Make sure every code RE record has a corresponding code RT record after all employees have been listed for the employer identified in the code RE record?
• Make sure the code RT record is the sum of the data reported in the code RS records occurring since the last code RE record? The code RT record must not contain amounts reported in previous code RT records.

Did you:

• Make sure the code RF record is the last data record of a magnetic media file? A code RF record must not appear between employers in files containing more than one code RE record.