Business FAQs - W-2 Reporting Requirements

Where can I find the specifications for EFW2?

Use RITA's W-2 Reporting Specs.  RITA uses the same specifications as the Social Security Administration with modifications to certain positions and records.  The Social Security Administration specification and can be found at their web site: http://www.ssa.gov/employer/EFW2&EFW2C.htm.

How can I submit my EFW2 file to RITA?

Login to MyAccount and select the Test and Upload W-2 EFW2 file option under File and Pay.

Submitting the file electronically is the secure, preferred method because it will confirm total wages and withholdings received. It will provide you with immediate notification if errors are found.

If you are submitting on electronic media (CD-ROM 650MB) mail to:

Regional Income Tax Agency
10107 Brecksville Road
Brecksville, OH 44141
ATTN: Business Department

Note: RITA will not accept submissions on USB drives.

When submitting online, no errors are reported, but my total wages and withholdings are not what I expected. Why not?

The EFW2 file contains federal, state and local wage information. RITA reads the local information and must allow for files that have information for RITA or non-RITA member municipalities. For RITA to use the information on a RS record, it must have a valid state code (39), a valid RITA municipality code, and a valid Tax Type Code (“C” or “R”).

What are the valid municipality codes?

The list of valid RITA municipality codes can be found on the Tax Rates Table.

What are the most common errors found in an EFW2 file?

Wage or other currency field is left blank.  These fields must be filled in with zeros.

Another common error is a record exceeding the maximum length requirement of 512 characters.

Are there any changes to the specifications?

Yes, starting in tax year 2016, Employer W-2 submission specifications changed as the result of changes to the Ohio Revised Code made by the Ohio General Assembly. Employers are now required to report, for each employee, every municipality or municipalities for which tax was withheld or should have been withheld. Please visit W-2 Reporting Requirements for the most recent EFW2 specifications.