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.