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Frequently Asked Questions About Year End Magnetic Media Reconciliations

13 - What are the most common errors associated with magnetic media filing?

  • Omitting the Federal Employer Identification Number (FEIN) or using an invalid FEIN.
  • Using an incorrect format for the FEIN, which is nine positions, all numeric, and no hyphen.
  • Using a FEIN that does not correspond to the employer's Central Registration number.
  • Central Registration number not used or reported in the incorrect location.
  • Using the Unemployment number instead of the Central Registration number.
  • Using the FEIN instead of the Central Registration number.
  • No names listed in the RS record. Maryland does not read the RW, RO, or RU records. If these records are contained in file, they are overlooked.
  • Using any format other than EFW2 (2017 Social Security Administration Publication No. 42-007).
  • Failure to include the RA record results in the file not being properly read.
  • Failure to modify RS Record to include the Federal Employer Identification Number (FEIN) positions 328-336.
  • Failure to modify the RS Record to include the Maryland Central Registration Number (CR) positions 338-345.
  • Failure to include the RV containing the MW508 information.
  • Blank media sent.
  • Maryland Central Registration Number not used or reported in the wrong location.
  • Using the State Unemployment Insurance number instead of the Maryland Central Registration Number.
  • Sending media for State Unemployment Insurance instead of W-2 media to Revenue Administration Division.
  • Not sending all media for the employer together.
  • Using the FEIN instead of the Maryland Central Registration Number.
  • Using the FEIN when the withholding account was opened with a Social Security number. (Account information needs to be updated)
  • Creating out-of-balance conditions between RS record totals and RV record totals.
  • Separating the state and local taxes. These amounts are to be combined and reported as state tax withheld.
  • Incorrect record length. Record lengths must be 512 for W-2's and 750 for 1099's.
  • Variable block sizes instead of fixed block.
  • Filers who engage a service bureau on their behalf should be careful not to report duplicate data, which may generate penalty or balance due notices.

 



 
Links for Magnetic Media Reconciliations FAQs
Business Tax Types
Income Tax
Employer Withholding
Employer Withholding Assistance
Frequently Asked Questions
Magnetic Media Reconciliations FAQs
  q1 - What is the Maryland Central Registration Number?
  q2 - How can I confirm an employee's Maryland Central Registration number?
  q3 - Who can file paper wage and tax statements?
  q4 - Can I file my corrections on magnetic media?
  q5 - What documents do I need to send with my magnetic media?
  q6 - What if I file both paper returns and magnetic media?
  q7 - Am I required to submit a test file?
  q8 - Is there a filing deadline?
  q9 - Can I file back-year data on magnetic media?
  q10 - Do you return the media after you're done?
  q11 - What if I am having difficulty creating my W-2 file?
  q12 - Where do we send the magnetic media?
  q13 - What are the most common errors associated with magnetic media filing?
 
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