Ohio Releases 2017 Specifications for W-2 Reporting

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.