Ohio Releases Revised Electronic W-2 Specifications

August 16, 2018 Jesse Rooney

Ohio has released its specifications for the reporting of W-2s via magnetic media.  The revised specifications largely mirror the federal specifications published by the Social Security Administration.

Record changes:

  • A new box 12 income code, GG, is used for Qualified Equity Grants Under Section 83 reported in:
  • RO Record positions 122-132
  • RU Record positions 160-174
  • A new box 12 income code, HH, is used for Aggregate Deferrals Under Section 83 Elections as of the Close of the Calendar Year, reported in:
  • RO Record positions 133-143
  • RU Record positions 175-189

Other Changes:

  • The Social Security Wage Base for tax year 2018 is $128,400;
  • The employer and employee tax rate for Social Security will be withheld at 6.2 percent (up to $7,960.80);
  • The 2018 Social Security and Medicare coverage threshold for Household wages is $2,100;
  • An “Important Note” has been added reminding filers that the Employer’s Name and Address must match those provided on IRS forms 941, 943, 944, 945, CT-1, or Schedule H; and
  • Additional details on what is an expected value for state employer account numbers have been provided.

To review Ohio’s specifications for electronic filing of W-2s, please follow this link.

About the Author

Jesse Rooney is a Regulatory Analysis Counsel at Sovos. His research focuses on AEOI, ACA, information return, and sales tax issues. Mr. Rooney received his B.A. from Framingham State University and his J.D. from the University of Massachusetts School of Law. He is licensed to practice in Massachusetts.

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