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Revised September 2008 TABLE OF CONTENTS I.
MAGNETIC MEDIA REPORTING II.
TAPE REPORTING III.
DISKETTE REPORTING VI.
RECORD FORMATS VII.
MISCELLANEOUS
A. MARYLAND REQUIRES ALL EMPLOYERS WITH MORE THAN 100 EMPLOYEES WORKING IN THE STATE OF MARYLAND TO REPORT QUARTERLY WAGES ON MAGNETIC MEDIA. THE STATE HAS ATTEMPTED TO MAKE THE REPORTING AS CONVENIENT AS POSSIBLE BY PROVIDING MULTIPLE MEDIA AND FORMATS. YOU MAY CHOOSE EITHER OF THESE MEDIAS OR FORMATS. B. TAX PREPARERS , PAYROLL COMPANIES, COST CONTROL COMPANIES IN THE STATE OF MARYLAND FILING ON BEHALF OF 100 OR MORE EMPLOYERS ARE REQUIRED TO FILE THEIR QUARTERLY CONTRIBUTIONS , (TAXES NOT WAGES) RETURNS FOR UNEMPLOYMENT INSURANCE ON MAGNETIC MEDIA. C. OTHERWISE, THE CONTRIBUTION/WAGE REPORT, FORM DUI 15/16 IS STILL REPORTED ON PAPER UNLESS YOU ARE REPORTING FOR 100 OR MORE EMPLOYERS AS STATED IN PARAGRAPH B. ABOVE. General Information and Requirements for Magnetic Media Reporting * This document contains information on the media and formats accepted by the State of Maryland for the processing of Wage Reports and Contribution Returns. A glossary of key terms, acceptable record layouts and the required Magnetic Media Transmittal form are included. * Maryland accepts Wage reporting data on magnetic reel tape (State, Federal and ICESA formats), 3480 cartridge tape non compressed (State, Federal and ICESA formats), 3 ½" diskette and CD-ROM (must be readable by IBM compatible PC's running Windows operating system 1995 or later). No other medias or formats are accepted at this time. * Maryland accepts Contribution (tax) reporting data on magnetic reel tape, 3480 cartridge and 3 ½" diskettes (State format only). This pertains to Cost Control and Payroll companies or Tax Preparers who are required to report for 100 or more employers. * Wage Reports and Contribution Returns must be submitted by the end of the month following the completion of the calendar quarter to be considered timely, i.e., reports for the quarter ending September 30 must be submitted no later than October 31, reports for the quarter ending December 31 must be submitted no later than January 30, reports for the quarter ending March 31 must be submitted no later than April 30, and reports for the quarter ending June 30 must be submitted no later than July 31. * Magnetic media must be accompanied by a Magnetic Media Transmittal Form (EXHIBIT F). This transmittal must be reproduced and used in subsequent submissions. CAUTION, THE CONTRIBUTION AND WAGE REPORT, FORM DUI 15/16 AND THE APPROPRIATE CHECK SHOULD BE FORWARDED SEPARATELY IN THE ENVELOPE PROVIDED WITH YOUR TAX PACKAGE TO P.O. BOX 17291, BALTIMORE, MARYLAND 21297-0365. The reverse side, The Wage Report, Form DUI 16 must be annotated as: "Wages reported on magnetic media." * Magnetic media must have an external label which contains all the information on the Transmittal form in the event the form is separated from the media. If more than one tape or diskette is required for the submittal, a volume number should be included on the external label (e.g. diskette 1 of 3, 2 of 3, or tape 3 of 3, etc). * Tapes will be returned to the Employer to the address shown on the transmittal form after processing; diskettes will not be returned. Tapes cannot be returned to Post Office Boxes according to Postal Regulations. 2/01 * For initial, first time submitters; both the magnetic media and paper forms or printouts should be prepared; however only the magnetic media should be submitted. The paper form/printout will be requested if you cannot correct any errors on the magnetic media in a timely manner. * All tapes, reels, cartridges and diskettes should be labeled. Labels should have employer name, account number, contact person, address and telephone number. A transmittal sheet must be submitted with the magnetic media in the event the two are separated from each other. ________________________________________________________________ * Files should be written on ½" magnetic tape, in the unpacked mode using only 9-track tapes or 3480 cartridges. * Only magnetic tape recorded in EBCDIC (Extended Binary Coded Decimal Interchange Code) is acceptable. * Reel tapes must be recorded at 1600 or 6250 bpi. Only 3480 cartridge tapes in the standard style and format will be accepted. * Compressed files cannot be accepted. * Files with signed fields cannot be processed. * Tapes may have standard internal labels or be unlabeled. B. Maryland Format Tape Specifications (Wages) * Each record must be fixed length of 80 characters. * The largest acceptable block size is 8,000 (100 X 80). C. Federal Format Tape Specifications (Wages) This record layout used the Code RE (Employer Record) and the Code RS (Supplemental/Employer Record) as prescribed for state reporting by the Social Security Administration (SSA). Refer to the SSA Publication MMREF-1 dated July, 2000, or later, for valid entries and/or records if you are submitting the entire federal layout or for multi-state reporting. * Each record must be a fixed length of 512 characters. * The only acceptable block size is 23,040 (512 X 45). * A Code RE record must exist for each employer on the tape and be followed by the Code RS record(s). If data for an employer is contained on more than one tape, a Code RE Record MUST appear on each tape. * Records containing any state code other than 24, Maryland will be ignored. D. ICESA Format Tape Specifications (Wages) For this format, Maryland uses only the S Record (employee) ignoring all other record types, as prescribed for state wage reporting by the Interstate Conference of Employment Security Agencies (ICESA). Maryland will read only those fields in the record as indicated under the ICESA format section of this reference guide. Refer to the ICESA publication. "ICESA Format" for the complete ICESA record layout. * Each record must be a fixed length of 275 characters. * The largest acceptable block size is 27,500 (275 X 100); however, the preferred block size is 6,875 (275 X 25). * Records containing any state code other than 24, Maryland, or record types other than S are ignored. E. Contribution (Tax) Maryland Tape and Diskette Specifications (Only For Cost Control and Payroll Companies and Tax Preparers Who Report For 100 or More Employers, Refer to Section I.B.) * Preparers submitting contribution data on magnetic media for the first time are required to submit a test tape or diskette. Call 410-767-2885 for information on mailing the test media. Preparers are also required to submit a hard copy printout of the data contained on the quarterly tape. The printout must include the total amount of tax paid for all employers, the employer account number, employer name, employment, total wages, excess wages, taxable wages, rate and tax paid for each employer on the tape. * Formats and Label Requirements are given in Exhibit D. * Questions in regard to detail information for tax preparers preparing magnetic media for contributions should be directed to Monica Douglass at 410-767-2667. A booklet to address questions is available. ________________________________________________________________ III. DISKETTE REPORTING (WAGES) A. The diskette format is a non-delimited ASCII text file with carriage return and line feed characters at the end of each record and a standard end-of-file marker which has been generated on a MS-DOS or PC-DOS machine (i.e, an IBM or IBM compatible personal computer). Only 3 ½" diskettes are acceptable. B. Maryland Diskette Specifications * The file or dataset name must be UIWAGE.TXT and must be the only file or dataset on the diskette. * All records must be a fixed length of 34 characters followed by carriage return and line feed characters. C. Diskette labels should include the employer’s name, Maryland employer account number, quarter and year being reported, contact person’s name and telephone number. D. NOTE: Employers submitting diskettes or CD-ROM's in the Federal or ICESA formats must be submitted in the acceptable fixed width formats (see exhibits A, B and C). ________________________________________________________________ A. Wage Record tapes and diskettes without the computer hard copy/printout must be mailed to:
B. Contribution (Tax) tapes and diskettes must be mailed with the printout and payment to the address below:
The Contribution and Wage Report, Form DUI 15/16 and the appropriate check should be mailed to the P.O. Box shown in paragraph B above and as shown in the General Information and Requirements for Magnetic Media Reporting Section. ________________________________________________________________ A. Wage Records 1. Questions regarding the programming of quarterly wage data on magnetic media should be directed to :
2. Questions regarding the submittal of quarterly wage data on magnetic media should be directed to:
B. Contributions (Tax) Questions regarding the preparation of your contribution magnetic media should be directed to:
________________________________________________________________ The following exhibits contain the record layouts for the Maryland, Federal, and ICESA formats. 1. The Federal record layout for tapes is taken directly from the Social Security Publication MMREF-1. Only those records and fields required by Maryland are included in this publication. Refer to the MMREF-1 for valid entries for other fields and records if you are submitting the complete Federal format; otherwise, all other locations in the Code E and S records for tapes are ignored. 2. The ICESA record layout may be used for tapes only. The ICESA tape record layout is taken directly from the ICESA publication "ICESA Format". Only those records and fields required by Maryland are included in this publication. Refer to the "ICESA Format" for valid entries for other fields and records if you are submitting the complete ICESA format; otherwise, all other fields locations and record types are ignored. ________________________________________________________________
All positions
not indicated should be blank.
The Revised Federal Format for tapes is taken from the SSA Publication MMREF-1 dated July, 2000. Maryland requires data as described above and will ignore other locations. *Fields
ignored by Maryland.
The Revised Federal Format for Tapes is taken from the SSA Publication MMREF-1 dated July, 2000. Maryland
requires data as described above and will ignore other locations.
Also all records for state codes (positions 3-4) other than Maryland’s
code 24 are ignored.
The ICESA
Format is taken from the ICESA Publication "ICESA FORMAT."
Maryland requires data as described above, will ignore other field/locations,
and record types, as well as records for State codes other than Maryland
(24 in positions 44 and 45).
Tapes MUST be clearly marked: "Labeled" or Unlabeled". External Label Requirements: 1. Tape Creation
Date Internal Label Requirements 1. Internal Label: IBM Standard label; If not IBM Standard Label, tape
should be non-labeled ________________________________________________________________
Glossary of Terms Employer - An employing unit determined to be liable for unemployment insurance taxes in Maryland. Employer Account Number - The 10 digit number assigned by Maryland to a liable employer’s Unemployment Insurance tax account. Quarterly wage data is reported under this account number (first 2 digits are zeroes, and the last [10th] position is a modulus 11 check digit. Maryland Format - The record layout created by Maryland for quarterly tax and wage reporting by tape and diskette exclusively for Maryland. Federal Format - A record layout provided by the Social Security Administration (SSA) for state wage reporting; detailed information provided in that Agency’s publication TIB-4. DLLR/DUI 15-16, Employer Contribution and Employment Report - A two part form which contains summary tax and wage detail information. These forms MUST be submitted quarterly for each employer account number. Hard Copy - Quarterly wage detailed on paper (e.g. computer printout) that is submitted only when the magnetic media cannot be corrected in a timely manner. ICESA Format - The uniform record layout created by the Interstate Conference of Employment Security Agencies (ICESA) to standardize and simplify wage reporting, especially for multi-state employers. Magnetic Media - Computer tapes, cartridges, diskettes and CD-ROM's (must be readable by IBM compatible PC's running Windows operating system 1995 or later) Yr./Qtr. - The year and calendar quarter for which data are being submitted e.g., 992 represents the period April 1, 1999, through June 30, 1999. ________________________________________________________________ |
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Updated June 9, 2009