Ohio Releases 2017 Specifications for W-2 Reporting

December 21, 2017 Adam Rivera

Ohio has released the 2017 specifications for filing Form W-2 electronically. There are a number of changes from the previous revision:

  • Record Changes
    • A new box 12 Code FF money field, Permitted Benefits Under a Qualified Small Employer Health Reimbursement Arrangement (Code FF), has been added to the:
      • RW Employee Record in positions 474 - 484
      • RT Total Record in positions 400 – 414
    • Other Changes
      • The Social Security Wage Base for tax year 2017 is $127,200.
      • The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to $7,886.40).
      • The 2017 Social Security and Medicare coverage threshold for Household wages is $2,000.
      • RW Record – Employee Wage Record: The new box 12 Code FF money field has been added to the RW Record in positions 474 - 484.
      • RT Record - Total Record: The new box 12 Code FF money field has been added to the RT Record in positions 400 – 414.
    • Filing Reminders
      • Make sure that your data file is in text format.
      • Make sure each data file submitted is complete (RA through RF Records).
      • RS Record – State Wage Record: RS Record in positions 308 – 337 are required if an employee resides in a taxing school district.
      • Filing due date January 31, 2018

To view the new specifications, please click here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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