Please note that every record must be on its own line.
| Field | Type | Length | Start Position | End Position | Status | Comments |
|---|---|---|---|---|---|---|
| Employer FEIN | Numeric | 9 | 1 | 9 | Required | Federal Employer Identification Number. Must be 9 digits; include leading zeroes. |
| Employer Name | Char | 35 | 10 | 44 | Required | Left Justify |
| Employer Address Line 1 | Char | 35 | 45 | 79 | Required | Employer payroll processing address. Left justify |
| Employer Address Line 2 | Char | 35 | 80 | 114 | Optional | Left justify if present. Spaces if unused |
| Employer City | Char | 22 | 115 | 136 | Required | Left justify |
| Employer State | Char | 2 | 137 | 138 | Required | Required if domestic address. Spaces if international address |
| Employer Zip Code | Numeric | 5 | 139 | 143 | Required | Required if domestic address. Spaces if international address |
| Employer Zip+4 | Numeric | 4 | 144 | 147 | Optional | If present, must be 4-digits. Spaces if unknown or international address |
| Employer Country | Char | 25 | 148 | 172 | Required | Required if international address. Left justify. Spaces if domestic address. Do not report "USA" or "US" |
| Employer International Postal Code | Char | 15 | 173 | 187 | Optional | Spaces if domestic address or unknown |
| Employee SSN# | Numeric | 9 | 188 | 196 | Required | Must be 9 digits |
| Employee Last Name | Char | 20 | 197 | 216 | Required | Left justify. At least two characters, no special characters except hyphen. |
| Employee First Name | Char | 15 | 217 | 231 | Required | Left justify. At least two characters, no special characters. |
| Employee Middle Name | Char | 15 | 232 | 246 | Optional | Left justify. Space if unknown |
| Employee Address Line 1 | Char | 35 | 247 | 281 | Required | Left justify |
| Employee Address Line 2 | Char | 35 | 282 | 316 | Optional | Left justify. Spaces if unused |
| Employee City | Char | 22 | 317 | 338 | Required | Left justify |
| Employee State | Char | 2 | 339 | 340 | Required | Required if domestic address. Spaces if international address |
| Employee Zip Code | Numeric | 5 | 341 | 345 | Required | Required if domestic address. Spaces if international address |
| Employee Zip+4 | Numeric | 4 | 346 | 349 | Optional | If present, must be 4-digits. Spaces if unknown or international address |
| Employee Country | Char | 25 | 350 | 374 | Required | Required if international address. Left justify. Spaces if domestic address. Do not report "USA" or "US" |
| Employee International Postal Code | Numeric | 15 | 375 | 389 | Optional | Spaces if domestic address or unknown |
| Employee Date of Birth | Numeric | 8 | 390 | 397 | Required | CCYYMMDD. Must be a valid date |
| Employee Date of Hire | Numeric | 8 | 398 | 405 | Required | CCYYMMDD. Must be a valid date. Emloyee's first day of work |
| Employee State of Hire | Char | 2 | 406 | 407 | Required | Standard postal abbreviation. Only required if other than "WI" |
| Filler | Char | 43 | 408 | 450 | Optional | Spaces |