Magnetic Media Reporting Requirements For Tax Year 2006 - Puerto Rico.pdf

Record Changes:

Several field modifications have been made across various records:

- Code RE (Employer Record): Added a new "Employment Code" field with code "F" for Form 944 filers.
- Code RW (Employee Wage Record): Changed "Zero" field from locations 408-440 to 408-462. Replaced "Blank" field (locations 441-485) with 463-485. Deleted "Civil Status" field (location 265), marking it as blank.
- Code RO (Employee Wage Record): Changed "Blank" field from locations 100-264 to 100-274. Adjusted "Blank" field from locations 243-275 to 243-273 in the Code RS (State Record).
- Code RS (State Record): Added "Date on which you started to receive the Pension" field (locations 442-449) and modified "Supplemental Data 2" field from locations 442-487 to 450-487. Changed "Zero" field from locations 276-307 to 274-307.
- Code RT (Total Record): Added "Zero" fields at locations 145-249, 280-294, 355-369, and 55-69. Replaced "Blank" field from locations 370-421 with 400-421.

Other Changes:

- The Social Security Wage Base for Tax Year 2006 is set at $94,200.
- Several editorial changes and corrections have been made for clarity.

Future Changes (Tax Year 2007):

A new Code RV record will be introduced to the MMW2PR-1 format, following the Code RU (Total Record) and providing information currently reported in specific locations within the Code RT record.

Filing Reminders:

- Acceptable media: 3½ inch diskettes and CDs (512 bytes per record).
- Ensure each data file is complete, including all required records (Code RA through Code RF).
- Each record must end with a carriage return followed by a line feed (CR-LF) at position 512.
- Do not include any data after the Final Record (Code RF).
- Include full contact information in the Code RA record, including name, address, and phone number for processing issues, especially an email address for SSA submissions.
- Accompany magnetic media with a completed transmittal form, ensuring all submitter/contact person information is filled out.
- Affix an external label to the magnetic media as shown in the document.
- Do not send paper W-2 forms if filing magnetically.
- Obtain an SSA PIN for electronic submissions and include it in the Code RA record.
- Avoid duplicating submissions; only file corrected files.
- Mailing addresses: Department of the Treasury, P.O. Box 9022501, San Juan, PR 00902 (via U.S. Postal Service) or Mail Section, Office S-14, Intendente Ramírez Building, 10 Paseo Covadonga, San Juan, PR 00902 (via other carriers).