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Bulk File Specifications

W-2 BULK FILING SPECIFICATIONS

W-2 File Data Edit Rules

RuleIowa W-2 Rule DescriptionLevel
IAW201Filename must follow the filename pattern prescribed by Iowa for W-2. (See Uploading Files)File
IAW202Value of BEN in filename must match the BEN used to log into eFile & Pay.File
IAW203Filename must be unique, i.e. file of given filename must not have been uploaded previously.File
IAW204Each record must have a uniform length of 512 bytes, followed by a Carriage Return / Line Feed (CR/LF).File
IAW205Each record must depict a valid record identifier in its first two positions: {RA, RE, RW, RO, RS, RT, RU, RV, RF}File
IAW206RA record must occur once and only once on the file and it must be the first record.File
IAW207RF record must occur once and only once on the file and it must be the last record.File
IAW208RE record may only follow RA or RV record.File
IAW209RW record may only follow RE, RO, RS, or another RW record. An RW record must follow RE record.File
IAW210RO record, if included, may only follow RW record.File
IAW211RS record may only follow RW, RO or another RS record.File
IAW212RT record may only follow RW, RO or RS record.File
IAW213RT record may only occur once per RE record.File
IAW214RU record, if included, may only follow RT record.File
IAW215RV record may only follow RU or RT record.File
IAW216RV must occur once per RE record.File
IAW217RA record, EIN: each character occurring in positions 3 through 11 must contain value between 0 and 9.File
IAW218RA record, positions 217 - 273, Submitter Name must contain value other than all blanks. File
IAW219RA record, positions 396 - 422, Contact Name must contain value other than all blanks.File
IAW220RA record, positions 423 - 437, Contact Phone must contain value other than all blanks.File
IAW221RE record, positions 40-96, Tax Year must be 2017 or after.Employer
IAW222RE record, EIN: each character in positions 8 through 16 must contain value between 0 and 9.Employer
IAW223RE record, positions 40 - 96, Employer Name must contain value other than all blanks.Employer
IAW224RW record, SSN: each character in positions 3 through 11 must contain value between 0 and 9.Employer
IAW225RW record, positions 12 - 26, Employee First Name must contain value other than all blanks.Employer
IAW226RW record, positions 42 - 61, Employee Last Name must contain value other than all blanks.Employer
IAW227RS record, positions 3 - 4, State Code must be between 01 and 56. Each character must contain value between 0 and 9.Employer
IAW228RS record, positions 10 - 18, SSN must match the SSN in the preceding RW recordEmployer
IAW229RS record, positions 19 - 33, Employee First Name must match the First Name in the preceding RW recordEmployer
IAW230RS record, positions 49 - 68, Employee Last Name must match the Last Name in the preceding RW recordEmployer
IAW231RS record, positions 256 - 267, State Employer Account Number must match a 12-digit Iowa Withholding Permit Number on file with the Iowa Department of Revenue.Employer
IAW232RS record, positions 256 - 267, State Employer Account Number (12-digit Iowa Withholding Permit Number) must correspond to the Employer BEN reported in the next RV record.Employer
IAW233RS record, positions 274 - 275, State Code must match positions 3 through 4 on the same RS record.Employer
IAW234RS record, State Taxable Wages: each character in positions 276 through 286 must contain value between 0 and 9.Employer
IAW235RS record, State Income Tax Withheld: each character in positions 287 through 297 must contain value between 0 and 9.Employer
IAW236RV record, each character in positions 3 through 57 must contain value between 0 and 9.Employer
IAW237RV record, positions 3 - 9, Number of Iowa RS Records must equal the number of RS records with State Code 19 since the previous RE record.Employer
IAW238RV record, positions 10 - 24, Iowa Wages Tips and Other Compensation must equal the sum of RS record State Taxable Wages where State Code equals 19 since the previous RE record.Employer
IAW239RV record, positions 25 - 39, Iowa Income Tax Withheld must equal the sum of RS record State Income Tax Withheld where State Code equals 19 since the previous RE record.Employer
IAW240RV record, positions 48 - 57, Confirmation Number must equal zeros.Employer

1099 BULK FILING SPECIFICATIONS

1099 File Data Edit Rules

RuleIowa 1099 Information Return Rule DescriptionLevel
IAIR01Filename must follow the filename pattern prescribed by Iowa for information returns.                     (See Uploading Files)File
IAIR02Value of BEN in filename must match the BEN used to log into eFile & Pay.File
IAIR03Filename must be unique, i.e. file of given filename must not have been uploaded previously.File
IAIR04Every record, positions 1 - 748 must contain only printable ASCII characters occurring within the hex range of x’20’ through x’7E’.  Positions 749 - 750 must contain record terminator Carriage Return Line Feed ASCII characters hex value x’0D0A’.File
IAIR05Each record must depict a valid record identifier in its first position: {T, A, B, C, K, F}File
IAIR06‘T’ record must occur once and only once on the file and it must be the first record.File
IAIR07‘F’ record must occur once and only once on the file and it must be the last record.File
IAIR08‘A’ record may only follow ‘T’ or ‘K’ record.File
IAIR09Rule is not used.File
IAIR10Rule is not used.File
IAIR11‘B’ record may only follow an ‘A’ record or another ‘B’ record.File
IAIR12‘C’ record may only follow a ‘B’ record.File
IAIR13‘C’ record must occur once per ‘A’ record.File
IAIR14Rule is not used.File
IAIR15‘K’ record must follow a ‘C’ record.File
IAIR16One ‘K’ record for State Code 19 must occur once per ‘A’ record.File
IAIR17‘T’ record, Transmitter’s Taxpayer Identification Number (TIN):  each character occurring in positions 7 through 15 must contain value between 0 and 9.File
IAIR18‘T’ record, positions 30 - 69, Transmitter Name must contain value other than all blanks.File
IAIR19‘T’ record, positions 304 - 343, Contact Name must contain value other than all blanks.  File
IAIR20‘T’ record, positions 344 - 358, Contact Telephone Number must contain value other than all blanks. File
IAIR21‘A’ record, positions 2 – 5, Payment Year must be 2017 or after.Payer
IAIR22‘A’ record, Payer’s Taxpayer Identification Number (TIN): each character in positions 12 through 20 must contain value between 0 and 9.Payer
IAIR23‘A’ record, positions 53 – 92, First Payer Name Line must contain value other than all blanks. Payer
IAIR24‘B’ record, Payee’s Taxpayer Identification Number (TIN): each character in positions 12 through 20 must contain value between 0 and 9. Payer
IAIR25Rule is not used.Payer
IAIR26‘B record, positions 248 – 287, First Payee Name Line must contain value other than all blanks. Payer
IAIR27‘B’ record, positions 747 – 748, State Code must be between 01 and 56. Each character must contain value between 0 and 9. Payer
IAIR28Rule is not used.Payer
IAIR29Rule is not used.Payer
IAIR30Rule is not used.Payer
IAIR31

‘B’ record, if State Code 19 is reported in positions 747 -748 and the 12-digit Iowa Withholding Permit Number reported in positions 663 – 674 is greater than zeros, then that permit must be on file with the Iowa Department of Revenue.

Payer
IAIR32

‘B’ record, if State Code 19 is reported in positions 747 -748 and the 12-digit Iowa Withholding Permit Number reported in positions 663 – 674 is greater than zeros, then that permit must correspond to the Payer’s Iowa Business E-file Number (BEN) reported in the next ‘K’ record.

Payer
IAIR33Rule is not used.Payer
IAIR34

‘B’ record, Amount: each character in positions 675 – 686 must contain value between 0 and 9.  The purpose of this amount varies by form (1099-MISC, 1099-R, W-2G) and must be zeros when not used.

Payer
IAIR35

‘B’ record, State Income Tax Withheld: each character in positions 723 – 734 must contain value between 0 and 9.

Payer
IAIR36

‘K’ record, each character in positions 2 through 9, 16 through 303, 682 through 699, and 707 through 742 must contain value between 0 and 9.

Payer
IAIR37

‘K’ record, positions 2 – 9, Number of [Iowa] Payees must equal the number of ‘B’ records with the State Code 19 since the previous ‘A’ record. 

Payer
IAIR38Rule is not used.Payer
IAIR39

‘K’ record, positions 707 – 724, Iowa Income Tax Withheld must equal the sum of ‘B’ record State Income Tax Withheld where State Code equals 19 since the pervious ‘A’ record.

Payer
IAIR40

‘K’ record, positions 690 – 699, Confirmation Number must equal zeros.

Payer
IAIR41

‘K’ record, if a Payer Iowa Business E-file Number (BEN) greater than zero is reported in positions 682 – 689 then it must be on file with the Iowa Department of Revenue.

Payer
IAIR42

‘K’ record, if Iowa Income Tax Withheld greater than zero is reported in positions 707 – 724 then the Payer’s Iowa Business E-file Number (BEN) must be reported in positions 682 – 689.

Payer
IAIR43

‘B’ if State Code 19 is reported in positions 747 – 748 and a State Income Tax Withheld amount is great than zero is reported in positions 723 – 734 then the payer’s 12-digit Iowa Withholding Permit Number must be reported in positions 663 – 674.

Payer