Sie sind auf Seite 1von 90

11g Release 8 (11.1.

8)
February 2015

Oracle Fusion Human Capital Management for


the United States:
End-of-Year Processing Guide

Fusion: US End-of-Year Processing

Oracle Fusion Human Capital Management for the United States: End-of-Year Processing Guide
Copyright 2011-2014, Oracle and/or its affiliates. All rights reserved.
Author: John Lawson
This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are
protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy,
reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish, or display any part, in any form, or by any
means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited.
The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report
them to us in writing.
If this is software or related documentation that is delivered to the U.S. Government or anyone licensing it on behalf of the U.S. Government,
the following notice is applicable:
U.S. GOVERNMENT END USERS: Oracle programs, including any operating system, integrated software, any programs installed on the
hardware, and/or documentation, delivered to U.S. Government end users are "commercial computer software" pursuant to the applicable
Federal Acquisition Regulation and agency-specific supplemental regulations. As such, use, duplication, disclosure, modification, and adaptation
of the programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, shall be
subject to license terms and license restrictions applicable to the programs. No other rights are granted to the U.S. Government.
This software or hardware is developed for general use in a variety of information management applications. It is not developed or intended for
use in any inherently dangerous applications, including applications that may create a risk of personal injury. If you use this software or
hardware in dangerous applications, then you shall be responsible to take all appropriate fail-safe, backup, redundancy, and other measures to
ensure its safe use. Oracle Corporation and its affiliates disclaim any liability for any damages caused by use of this software or hardware in
dangerous applications.
Oracle and Java are registered trademarks of Oracle Corporation and/or its affiliates. Other names may be trademarks of their respective
owners.
Intel and Intel Xeon are trademarks or registered trademarks of Intel Corporation. All SPARC trademarks are used under license and are
trademarks or registered trademarks of SPARC International, Inc. AMD, Opteron, the AMD logo, and the AMD Opteron logo are trademarks or
registered trademarks of Advanced Micro Devices. UNIX is a registered trademark of The Open Group.
This software or hardware and documentation may provide access to or information on content, products and services from third parties.
Oracle Corporation and its affiliates are not responsible for and expressly disclaim all warranties of any kind with respect to third-party content,
products, and services. Oracle Corporation and its affiliates will not be responsible for any loss, costs, or damages incurred due to your access to
or use of third-party content, products, or services.

Fusion: US End-of-Year Processing

Table of Contents

Introduction ................................................................................................................................................ 11
End-of-Year Processing for the US: Overview ........................................................................................ 11
Form W-2 Configuration ............................................................................................................................. 14
Form W-2 Configuration: Critical Choices .............................................................................................. 14
Federal and State Registrations .......................................................................................................... 14
Tax Reporting Units ............................................................................................................................. 15
Custom Employee Roles...................................................................................................................... 16
Balance Feeds for W-2 Boxes .............................................................................................................. 16
W-2 Box 14 .......................................................................................................................................... 17
W-2 Document Delivery Preferences ................................................................................................. 18
Document Delivery Preferences: Explained ........................................................................................... 20
Online Delivery Consent...................................................................................................................... 20
Overriding Default Preferences .......................................................................................................... 21
Person Level Overrides ....................................................................................................................... 21
Calculation Card Configuration ................................................................................................................... 21
Form W-2 Calculation Card Configuration: Critical Choices ................................................................... 21
Employee Withholding Certificate ...................................................................................................... 21
Reporting Information ........................................................................................................................ 22
Form W-2 Box 13 Retirement Plan Eligibility: Critical Choices ............................................................... 22
Defined Benefit Plan ........................................................................................................................... 23
Defined Contribution Plan .................................................................................................................. 23
Third-Party Tax Filing Interface Configuration ............................................................................................ 24
Tax-Filing Setup for US ADP Transporter: Critical Choices ..................................................................... 24
3

Fusion: US End-of-Year Processing

ADP Configuration............................................................................................................................... 24
Organizations and Locations ............................................................................................................... 24
Balance Management ......................................................................................................................... 25
Reporting Information Card ................................................................................................................ 25
Optional Configuration ....................................................................................................................... 27
Quarter-End Processing .............................................................................................................................. 29
Quarter-End Processing for the US: Explained ...................................................................................... 29
Quarterly Tax Reports ......................................................................................................................... 29
Quarter-to-Date Archive ..................................................................................................................... 30
Oracle Fusion Third-Party Tax Filing Interface .................................................................................... 30
Other Quarterly Reports ..................................................................................................................... 30
Year-End Archive ......................................................................................................................................... 31
Archiving Year-End Data for the US: Explained....................................................................................... 31
How do I archive changes I made to my payroll relationship? ............................................................... 31
End-of-Year Archive Validation for the US: Explained ............................................................................ 32
Year-End Tax and Wage Reports................................................................................................................. 32
End-of-Year Tax and Wage Reports for the US: Explained ..................................................................... 32
EFW2 File............................................................................................................................................. 32
EFW2c File ........................................................................................................................................... 32
W-2 Employee Report ......................................................................................................................... 33
W-2c Employee Report ....................................................................................................................... 33
Third-Party Tax Filing: Explained ............................................................................................................. 33
Quarterly Reporting ............................................................................................................................ 34
Monthly Reporting .............................................................................................................................. 34
Periodic Reporting .............................................................................................................................. 34

Fusion: US End-of-Year Processing

Running the Third-Party Tax Interface: Worked Examples .................................................................... 34


Quarterly Tax Reporting...................................................................................................................... 35
Monthly Tax Reporting ....................................................................................................................... 35
Periodic Tax Reporting ........................................................................................................................ 36
Troubleshooting the Tax-Filing Interface: Examples.............................................................................. 37
Correcting Data After Periodic Archive Processing ............................................................................. 37
Correcting Data Before Upload ........................................................................................................... 37
Correcting Data After Upload ............................................................................................................. 37
Periodic Extract Employee Count Columns......................................................................................... 38
ADP Rejects Extract Output File .......................................................................................................... 38
Updating Year-End Tax Data: Examples .................................................................................................. 38
After Year-End Archive ........................................................................................................................ 38
After Draft Employee Form W-2 Generation ...................................................................................... 39
After Final Employee Form W-2 Generation ...................................................................................... 40
After Employee Form W-2 Distribution .............................................................................................. 41
After Third-Party Tax-Filing Vendor's Submission Deadline ............................................................... 41
Troubleshooting Year-End Tax Data for the US: Examples .................................................................... 41
Changed Payroll Relationship Data Missing in Archive....................................................................... 42
Form W-2 Displays Employee Name and Social Security Number Display as Blanks ......................... 42
Form W-2 Displays Incorrect Employee Address ................................................................................ 42
Form W-2 Displays Incorrect Tax Year ................................................................................................ 42
Incorrect Employer Identification Number on W-2 ............................................................................ 43
Correcting Form W-2 Data: Decision Support........................................................................................ 44
Updating Employee W-2 ..................................................................................................................... 44
Creating Form W-2c ............................................................................................................................ 45

Fusion: US End-of-Year Processing

Updating Fourth Quarter Tax File ....................................................................................................... 45


Year-Begin Preparation ............................................................................................................................... 45
Begin-of-Year Processing for the US: Explained ..................................................................................... 45
Federal Tax Exemptions and Allowances ............................................................................................ 46
Indiana County Taxes .......................................................................................................................... 46
Occupational or Head Tax Exemptions ............................................................................................... 47
State Unemployment Insurance Rate Updates .................................................................................. 48
Payroll Definition Updates .................................................................................................................. 49
Legislative Limit Confirmation ............................................................................................................ 49
Appendix A: EOY Reports and Processes ................................................................................................... 49
Archive End-of-Year Payroll Results ........................................................................................................ 49
Prerequisites ....................................................................................................................................... 49
Process Parameters............................................................................................................................. 50
Archive Results .................................................................................................................................... 50
Post-Archive Operations ..................................................................................................................... 51
Run Quarter-to-Date Archive .................................................................................................................. 52
Prerequisites ....................................................................................................................................... 52
Process Parameters............................................................................................................................. 53
Archive Results .................................................................................................................................... 54
Post-Archive Operations ..................................................................................................................... 54
Run W-2 Employee Report...................................................................................................................... 55
Prerequisites ....................................................................................................................................... 55
Report Parameters .............................................................................................................................. 55
Report Output ..................................................................................................................................... 56
Post-Generation Operations ............................................................................................................... 57

Fusion: US End-of-Year Processing

Run W-2 Register .................................................................................................................................... 60


Prerequisites ....................................................................................................................................... 60
Report Parameters .............................................................................................................................. 60
Report Output ..................................................................................................................................... 61
W-2c Archive Process.............................................................................................................................. 63
Prerequisites ....................................................................................................................................... 64
Report Parameters .............................................................................................................................. 64
Archive Results .................................................................................................................................... 65
W-2c Employee Report ........................................................................................................................... 65
Prerequisites ....................................................................................................................................... 65
Report Parameters .............................................................................................................................. 65
Report Output ..................................................................................................................................... 67
Post-Generation Operations ............................................................................................................... 67
Appendix B: EOY Reference Information ................................................................................................... 68
Employee Work State: How Is It Determined? ....................................................................................... 68
How the Work State Is Determined .................................................................................................... 68
Indiana County Taxation: How Is It Determined? ................................................................................... 69
How the County Taxation is Determined ............................................................................................ 69
New Jersey Disability Insurance: Explained ............................................................................................ 69
New Jersey Family Leave Insurance: Explained ..................................................................................... 69
State-Approved Private Plan Requirements ....................................................................................... 69
Employee Eligibility Criteria for New Jersey Family Leave Insurance ................................................. 70
Pennsylvania Local Services Tax: Explained ............................................................................................ 70
How can I identify statutory employees on their W-2? .......................................................................... 70
How do I report Maryland State Retirement Fund contributions on the W-2? ..................................... 70

Fusion: US End-of-Year Processing

How do I report Pennsylvania Employee SUI on the W-2?..................................................................... 71


How do I select a private New Jersey Disability Insurance plan type? ................................................... 71
How do I select a private New Jersey Family Leave Insurance plan type? ............................................. 72
Can I override the W-2c Employee Report sort order? .......................................................................... 72
Form W-2 Box Information ..................................................................................................................... 72
Form W-2 Box Information ................................................................................................................. 72
Box 1.................................................................................................................................................... 72
Box 2.................................................................................................................................................... 73
Box 3.................................................................................................................................................... 73
Box 4.................................................................................................................................................... 73
Box 5.................................................................................................................................................... 74
Box 6.................................................................................................................................................... 74
Box 7.................................................................................................................................................... 74
Box 8.................................................................................................................................................... 74
Box 10.................................................................................................................................................. 75
Box 11.................................................................................................................................................. 75
Box 12.................................................................................................................................................. 75
Box 13.................................................................................................................................................. 75
Box 14A ............................................................................................................................................... 76
Box 14B ............................................................................................................................................... 77
Box 14C ............................................................................................................................................... 77
Box 14D ............................................................................................................................................... 78
Box 14E................................................................................................................................................ 78
Box 14F ................................................................................................................................................ 78
Box 14G ............................................................................................................................................... 79

Fusion: US End-of-Year Processing

Box 14H ............................................................................................................................................... 79


Box 14I................................................................................................................................................. 80
Box 14J ................................................................................................................................................ 80
Box 14X ............................................................................................................................................... 81
Box 14Z ................................................................................................................................................ 81
Box 15.................................................................................................................................................. 81
Box 16.................................................................................................................................................. 82
Box 17.................................................................................................................................................. 82
Box 18.................................................................................................................................................. 83
Box 19.................................................................................................................................................. 83
Box 20.................................................................................................................................................. 83
Form W-2 Box 12 Balances ................................................................................................................. 84

Fusion: US End-of-Year Processing

Change Record
Date
09/24/14
09/29/14

Version
1.1
1.2

10/14/14

1.3

10/21/14

1.4

10/28/14

1.5

11/03/14
02/02/15

1.6
1.7

Description
Initial draft
Incorporated first round of internal review edits.
Incorporated first round of external review edits.
Reorganized topic order.
Added documentation:

Preprinted Form W-2 paper vendors

Form W-2 default print preferences

Run W-2 Employee Report process Reporting Mode parameter

Updated W-2 uncollected Medicare balance names


Updated:

ORA_HRX_US_W2_BOX_14_USER_DFND lookup type name

W-2 document delivery preferences

Multiple Worksite Report support

Prearchival reporting
Updated:

W-2 Portrait publish date

W-2c reporting
Review comments
Updates made:

Federal exemptions and allowances

W2 Pension Plan balance

Box 11 balances

Security privilege for custom duty role

Tax Filing Interface updates

Document Delivery Preferences Report

10

Fusion: US End-of-Year Processing

Introduction
End-of-Year Processing for the US: Overview
Oracle Fusion Human Capital Management for the United States provides a complete solution for endof-year processing. This consists of multiple steps, which you must complete in the correct order. For
organizations with multiple tax reporting units (TRUs), complete each phase for all TRUs in your
organization before proceeding to the next phase.
End-of-year processing entails the following activities:
1. Configuring for end-of-year
Before beginning your end-of-year reporting, ensure you have performed the following operations:

Form W-2 configuration

Calculation card configuration for each employee

Third-party tax filing interface configuration

2. Order Form W-2 paper stock.


For employees opting to receive paper delivery of their Form W-2s, Oracle Fusion configures these
forms to print on 4up perforated paper:

11

Fusion: US End-of-Year Processing

It is recommended you use paper stock with the employee instructions preprinted on the backside.
However, you may elect to print the instructions yourself.
The following vendors provide paper that supports Oracle Fusion's printing format:
Vendor

Form W-2

Evergreen

Blank perforated W-2 #5208


Window envelope 4444-1

12

Fusion: US End-of-Year Processing

RR Donnelley

ORLW28700BW: Blank perforated W-2 (with


printed instructions on back) - (50 PK)
ORLW28700B: Blank perforated W-2 (with
printed instructions on back) - (2000 BULK)
ORLW28700BLANKW: Blank perforated W-2
(blank on back) - (50 PK)
ORLW28700BLANK: Blank perforated W-2 (blank
on back) - (2000 BULK)
7987E: Window envelope for W-2

3. Performing your quarter-end processing for the fourth quarter.


Use either the Quarter-to-Date Archive process or the Oracle Fusion Third-Party Tax Filing Interface
to generate the following tax reports:

Quarter-toDate Archive

Report

Description

State Quarterly
Wage Listing
(SQWL)

Reports an employee's
state unemployment No
information.

State Monthly
Tax Report

Federal Form
941

Third-Party Quarterly Third-Party Monthly


Tax Filing Extract
Tax Filing Extract

No
Yes

Reports an employee's
monthly state tax
information.

Yes

No

No

No

Yes

Note:
Required for Illinois
only.

Employer's quarterly
federal tax return.

4. Archiving your end-of-year payroll results.


5. Using the W-2 Register Report to validate your archived data.
13

No

Fusion: US End-of-Year Processing

6. Fixing any balance problems detected and rearchiving the year-end data.
7. Generating the year-end tax and wage reports:

Use the Run Third-Party Quarterly Tax Filing Extract task to submit your end-of-year data to your
third-party tax filing provider.
Note:
The Third-Party Quarterly Tax Filing Extract is not dependant on the year-end or quarter-end
archives.

Use the Run W-2 Employee Report process in Draft reporting mode to create sample Form W-2s
for report verification purposes.

Use the Run W-2 Employee Report in Final reporting mode to create your employees' W-2s. This
process creates the electronic forms published on the employees' Portrait Gallery as well as
printed forms for those employees who have opted for paper distribution.

Form W-2 Configuration


Form W-2 Configuration: Critical Choices
To ensure your employee W-2s are populated with correct and complete information, you must perform
configuration actions in the following areas:

Federal and state registrations

Tax reporting units

Custom employee roles

Balance feeds for W-2 boxes

W-2 box 14

W-2 document delivery preferences

Federal and State Registrations


Use the Manage Legal Reporting Unit Registrations task to ensure the following fields are populated for
each tax reporting unit (TRU):

Jurisdiction

Field Name

Description

14

Fusion: US End-of-Year Processing

United States Federal


Registration Number
Tax

<state> Income Tax

Employer's federal employer identification


number (FEIN).

Legal Entity Registration


Number

Employer's state employer identification number


(EIN).

Tax Reporting Units


To set W-2 information for your TRUs:
1. Start the Manage Legal Reporting Unit HCM Information task.
2. Under the Tax Reporting Unit tab, select the Federal link.
3. Under the Federal W-2 Reporting Rules Overrides section, specify the following values:
W-2 Portrait Publish Month

Specify the month when the employee can view


their W-2.

W-2 Portrait Publish Day

Specify the day when the employee can view


their W-2.

Agent Identifier

Not implemented. Do not use.

Transmitter TRU

Not implemented. Do not use.

Type of Employment

Not implemented. Do not use.

Transmitter TRU Name

Not implemented. Do not use.

File Preparer

Not implemented. Do not use.

Terminated Business

Not implemented. Do not use.

User Identification

Not implemented. Do not use.

Third-Party Sick Pay

Not implemented. Do not use.

15

Fusion: US End-of-Year Processing

Type of Employer

Not implemented. Do not use.

Alternate EIN

Not implemented. Do not use.

4. Set regional values:


Parameter

Description

NJ Disability Insurance

Identify your plan type and, if a private plan, the


plan number.

NJ Family Leave Insurance

Identify your plan type and, if a private plan, the


plan number.

Refer to the New Jersey Disability Insurance: Explained topic for more information.
5. Click Submit.

Custom Employee Roles


Employers creating custom employee roles must ensure they add the View US End of Year Tax Form
privilege. This privilege is attached to the US Employee Portrait Gallery duty role, which grants
employees access to the View US End of Year Tax Form task. Without it, they would not be able to view
their W-2 from Portrait.

Balance Feeds for W-2 Boxes


When defining and managing balances for W-2 Boxes, such as 12, 13, and 14, you must establish feeds
for any balance required for year-end reporting.
You must:
1. Use the Manage Balance Definitions task to establish balance feeds for all W-2 balances applicable
to your business. Every W-2 box has one or more balances that must be fed, such as:
Box

Label

Balance

Box 12

Code D

W2 401k

16

Fusion: US End-of-Year Processing

Box 13

Third-Party Sick Pay

W2 Third Party Sick Pay

Box 14

PA SUI

W2 Box 14B

Form W-2 box balances that begin with "W2" are not automatically fed. You must create the feeds
using the appropriate user-defined elements you have defined.
Refer to the "Form W-2 Box Information" topic for a list of W-2 boxes and the associated balances
you must feed.
2. Define balance feeds for any W-2 box 14 and box 12 balance you want to use.
For example, use the W2 Box 14B balance in conjunction with the Box 14 lookup code.

W-2 Box 14
You can configure Box 14 of the employee W-2 to display additional state-specific or user-defined
deductions, such as:

Maine Public Employees Retirement System contribution

Maryland state retirement pickup amount

New York domestic partner benefits

Pennsylvania employee state unemployment insurance (SUI)

To populate Box 14 for quarterly and year-end reporting:


1. Feed the appropriate W2 Box 14 balance.
Note:
For the New York domestic partner benefits contribution, you must use the W2 Box 14A balance and
Box 14A lookup code.
2. Use the Manage Common Lookups task to update the meaning of the corresponding lookup code of
the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.
Note:
Prior to the 8.11 patch bundle, this lookup type was titled US_W2 BOX 14 USER-DEFINED.
The text you type becomes the label text appearing on the W-2 Box 14.
Note:
Oracle Fusion automatically configures the feeds and Box 14 labels for the following state deductions. In
these cases, no user action is required.
17

Fusion: US End-of-Year Processing

State

Value

Box 14 Label

Alaska

State Unemployment Insurance

AK SUI

California

State Disability Insurance

CA SDI

Hawaii

State Disability Insurance

HI SDI

Kentucky

Boone County Occupational Tax

BOONOC

Kentucky

Boone County Mental Health Tax

BOONMH

New Jersey

State Disability Insurance

DI

New Jersey

Unemployment Insurance,
Workforce Development
Partnership Fund, Supplemental
Workforce Fund

UI/WF/SWF

New Jersey

State Disability Insurance Private


Plan Number

DI P.P #

New York

State Disability Insurance

NY SDI

Pennsylvania

Local Services Tax

PA LST

Rhode Island

State Disability Insurance

RI SDI

W-2 Document Delivery Preferences


Oracle Fusion Human Capital Management for the United States can deliver Form W-2 to employees by
either paper or through their Portrait as a PDF file. When the employer runs the W-2 Employee Report
task, it automatically creates the PDF version and publishes it to the Documents of Record. For those
employees that have elected for print versions, the task creates a separate PDF file containing these
workers' Form W-2s, which the employer can print and distribute as needed. This file is returned as an
output of the ESS job.

18

Fusion: US End-of-Year Processing

Note:
These delivery settings also apply to Form W-2c.
W-2 print selection is specified through the following methods:

Print option defaults

Organization-level overrides

Employee print elections

Print Option Defaults

To specify the employer's default print options:


1. Start the Manage Document Types task.
2. Search for all United States document types.
3. Select W_2 in the Search Results.
4. In the Edit Document Type W_2 page, in the Document Type Information section, ensure the Enable
Document Delivery Preferences field is set to Yes.
5. Use the Override Hierarchy field to define the level at which your document overrides are applied.
The default is Payroll Hierarchy, which applies these changes at the legal entity level.
Note:
This field is available only if Enable Document Delivery Preferences is set to Yes.
6. In the Document Delivery Preferences section, check the settings and make changes as needed.
Field

Description

Delivery Method

Default delivery methods for your employees'


Form W-2. By default, the Online option is
deselected and Paper is selected.
The IRS mandates employees must provide
consent to receive digital versions of their Form
W-2s. The employee provides consent when
they use their Portrait Gallery to select online
delivery.
Note:

19

Fusion: US End-of-Year Processing

If you are out-sourcing the printing of your


employee Form W-2s to a third-party provider,
you may need to change these settings to satisfy
their requirements.
7. Use the fields in the Document Delivery Default Overrides for any areas that require overrides to
your defaults.
8. Click Submit.
Organization-Level Overrides

Use the Manage Document Types task to specify print overrides for specific payroll statutory units,
departments, or locations.
Employee Print Elections

If the employer allows their employees to specify their own print options, they can do so through the
Portrait Gallery.
In the Personal Information page, the Documentation section provides options for online and paper
preferences.
Note:
These delivery settings apply to Form W-2 and Form W-2c.
Refer to the IRS Publication 15-A (Employer's Supplemental Tax Guide, page 3 and 4) for further details.
Document Delivery Preferences Report

To view all overrides made to W-2 delivery settings, click View Document Delivery Preference Report.
The View Document Delivery Preferences Report page provides information on all overrides set at the
organization and person levels.

Document Delivery Preferences: Explained


You typically define delivery preferences for documents that are delivered periodically from employers
to workers, for example, payslips, or year end tax statements. You can select default delivery methods
for a document type, including online and paper, and specify other delivery related preferences. You set
these preferences using the Manage Document Types task in the Setup and Maintenance work area.

Online Delivery Consent


You can specify whether worker consent is required for delivering documents online-only. If you set the
Online Delivery Consent Required option to Yes and Initial Consent Granted to No, then the Delivery

20

Fusion: US End-of-Year Processing

Method is automatically selected as Paper and the option is disabled for edit; the option is automatically
deselected (while still disabled) when you set back Initial Consent Granted to No.

Overriding Default Preferences


You set default delivery preferences on the document type and override the preferences on associated
work structures. You can override default delivery preferences at various levels for a payroll statutory
unit (for payroll documents) or legal employer (for other document categories). These levels are
arranged in a hierarchy. For example, delivery preferences set for a location override those set for a
department and delivery preferences set for a department override those set for a legal employer. The
document type is at the highest level in the hierarchy. The default delivery preferences you specify for a
document type apply to all documents, if you do not override them at lower levels.

Person Level Overrides


You can enable persons to override the delivery preferences for their documents, in their portraits. The
delivery preferences that workers specify in their portraits override delivery preferences specified
elsewhere for the document type.

Calculation Card Configuration


Form W-2 Calculation Card Configuration: Critical Choices
Use the Manage Calculation Cards task to specify the required information on the following employee
cards:

Employee Withholding Certificate

Reporting Information

Employee Withholding Certificate


For statutory employees, you must set the following value on their Employee Withholding Certificates:

Field Name

Notes

Statutory
Employee

Identifies an independent contractor as an employee by statute.

21

Fusion: US End-of-Year Processing

Reporting Information
The Reporting Information card provides additional information for employee-level state and federal
reporting.
The Federal calculation component is provided by default when you create the card. Under the
Reporting Information calculation component details, you may need to set the following field:

Field Name

Notes

Eligible for
Retirement Plan

Employee eligibility for employer-sponsored retirement plans is based on a


combination of the amounts fed to specific balances and the kind of retirement
plan in which the employees are participating. In some cases, you must
manually select this value to Yes to ensure proper reporting on Form W-2.
Refer to W-2 Box 13 Retirement Plan Eligibility: Critical Choices for details.

Form W-2 Box 13 Retirement Plan Eligibility: Critical Choices


W-2 Box 13 indicates whether or not the employee is eligible for retirement plan contributions.
An employee is eligible based on the following criteria:

Any of the following balances have a value greater than zero for the employee:

W2 401k

W2 403b

W2 408k

W2 501c

W2 Pension Plan

W2 Roth 401k

W2 Roth 403b

The type of plan in question and the employee's participation in it.

In most cases, Oracle Fusion accurately determines plan eligibility for Box 13. However, in some cases,
the employer must manually select the Eligible for Retirement Plan box on the employee's Reporting
Information card to enforce proper eligibility reporting. Refer to the subsections below for details.

22

Fusion: US End-of-Year Processing

Defined Benefit Plan


For defined benefit plans (such as traditional pension plans), the employee is eligible for the retirement
plan if they qualify for employer funding into the plan, such as due to their age or years of service.
Note:
They are eligible even if they are not vested or ever collect benefits.
In cases where the employee is eligible, but their W2 Pension Plan balance is not greater than zero, you
must manually set the Eligible for Retirement Plan option on the employee's Reporting Information card
to Yes.

Defined Contribution Plan


For defined contribution plans (such as 401 (k), 403 (b), Roth 401 (k), Roth 403 (b), but not 457), the
employee is eligible for the retirement plan if all of the following are true:

The employee is eligible to contribute to the plan.

Either the employee or the employer has contributed funds to the plan during the current tax year.
Note:
This applies to contributions made for current tax year only. Contributions made during previous
years are not considered, even if the employee's account value grows due to gains in the
investments.

Refer to the following table for instructions on when the employer must manually enforce eligibility
through the employee's Reporting Information card:
Employee Eligible for
Contribution Plan

Employee
Contributes in
This Tax Year

Employer
Contributes in
This Tax Year

W-2 Box 13
Retirement
Plan

Must Select Eligible


for Retirement Plan
Field?

Yes

No

No

Unchecked

No

Yes

Yes

No

Checked

No

Yes

No

Yes

Checked

Yes

Tip:
In cases where there are multiple eligible employees not contributing, but the employer is contributing,
it may be difficult and time consuming to update the Reporting Information card for every employee.
Instead, if you are not already using the W2 Pension Plan balance, feed your employer match element to
23

Fusion: US End-of-Year Processing

the balance. This results in the automatic selection of the W-2 Box 13 Retirement Plan box, and no
Reporting Information card configuration is required.

Third-Party Tax Filing Interface Configuration


Tax-Filing Setup for US ADP Transporter: Critical Choices
The following assumptions and configuration requirements exist for the Third-Party Quarterly Tax Filing
Extract:

ADP Configuration

Organizations and Locations

Balance Management

Reporting Information Card

Optional Configuration

ADP Configuration
Prior to running your first extract, if you are a new user to ADP Transporter, you must establish a feed
with ADP prior to any attempt to extract.

Organizations and Locations


When setting up your organizations and locations, you need to consider the following:

For locations in participating states:


1. Start the Manage Locations task.
2. Specify the Employer Unit Number under the United States Unemployment Reporting
Information section.
This value will be a three, four, or five digit number, depending on the state. Currently this is
required for New Mexico, Massachusetts, Minnesota, Iowa, and Michigan.

For Oracle Fusion tax reporting units (TRUs):

They are considered companies by ADP. The extract output file can include multiple batches,
each representing a TRU.

For each TRU, use the Manage Legal Reporting Unit Registrations to define the United States
Federal Tax jurisdiction. (Periodic reporting only)
24

Fusion: US End-of-Year Processing

Enter the employer client ID number provided by ADP into the Fusion system:
1. Start the Manage Legal Reporting Unit HCM task.
2. Enter the employer client ID in the Client Identifier field in the Third-Party Interfaces context at
the Federal level.
This ID cannot be more than 14 characters long.

For California, you must provide the employees' Wage Plan Code.
o

At the payroll statutory unit (PSU) level, use the Manage Legal Entity HCM Information task.

At the TRU level, use the Manage Legal Reporting Unit HCM Information task. Enter the value in
the Wage Plan Code field at the Regional level.

The value you enter at TRU level overrides the value for the PSU. Both can be overridden for
individual employees on the reporting card.

For New Jersey, you must indicate your family leave insurance plan and disability plan types, and if
you are opting for private plans, provide the plan numbers. Use the Manage Legal Reporting Unit
HCM Information task to specify these values at the Regional level. If private plans are used, the
plan numbers are displayed on the employee W-2.

Balance Management
When setting up balances, consider the following:

When defining and managing balances, you must establish feeds for any balance you want to pass
on the file.

For a list of W-2 balances required for end-of-year reporting, refer to the Form W-2 Box Information
reference topic.

In addition to the W-2 balances, the following non-W-2 balances can also be passed on the file:
o

Employer-Subsidized Meals

Moving Expenses Paid to Third-Parties

Qualified Transportation

Sick Pay Wages

Reporting Information Card


Each employee must have a Reporting Information card with the calculation components properly
defined at both the state and federal levels.
25

Fusion: US End-of-Year Processing

Third-Party Interfaces Calculation Component Details (Federal Level)

The Reporting Information calculation component is provided by default when you create the card.
Under the Third-Party Interfaces calculation component details, ADP users must ensure the following
values are set:

Field Name

Notes

ADP Special
Processing
Required

Indicates whether the employee's W-2 should be excluded from main


population printing.

ADP Special Sort


Code

Provides additional data for sort options G and E in the ADP client maintenance
system.

Reporting Information Calculation Component Details (Federal Level)

The Reporting Information calculation component is provided by default when you create the card.
Under the Reporting Information calculation component details, you must ensure the following values
are set:

Field Name

Notes

Identifies employees who are corporate officers of the employer.


Corporate Officer
As this is required by multiple states, specify it at the federal level.

Eligible for
Retirement Plan

Use this field to identify employees eligible for an employer sponsored defined
benefit or contribution plan (such as 401 (k), Roth 401 (k), or traditional
pension plan).

Family Member
with Majority
Interest

Designates if the employee or a family member owns majority interest of this


business.

26

Fusion: US End-of-Year Processing

Probationary Code

Identifies employees hired on a trial basis.

State Reporting Information Calculation Component Details (Regional Level)

For each state where the person is employed, create a Regional calculation component with the proper
state association. Under the Reporting Information calculation component details, you must set the
appropriate fields for these states:

State

Field Name

Notes

Alaska

Geographic Code

Two-digit code that identifies where the employee works.

Alaska

Occupational
Code

Six-digit code that describes the activities of the employee.

Wage Plan Code

Used to override the value specified at the payroll statutory unit


and tax reporting unit levels.

Seasonal Code

Identifies employees as seasonal workers.

Health Care
Status

Designates if the employee is considered covered or not


covered. Used in the calculation of Vermont health care
deduction reporting.

California

Maine, North
Carolina

Vermont

Optional Configuration
The following settings may be necessary, depending on your individual reporting requirements:

You can configure Box 14 of the employee W-2 to display state-specific deductions, such as:
o

Maine Public Employees Retirement System contribution

Maryland state retirement pickup amount

New York domestic partner benefits

27

Fusion: US End-of-Year Processing

To populate Box 14 for quarterly and year-end reporting:


1. Feed the appropriate W2 Box 14 balance.
2. Update the meaning of the corresponding lookup code of the
ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.
Note:
Prior to the 8.11 patch bundle, this lookup type was titled US_W2 BOX 14 USER-DEFINED.
The text you type becomes the label text appearing on the W-2 Box 14.
Note:
You must reserve the W2 Box 14A balance for reporting the New York domestic partner benefits
contribution. For this contribution only, you do not need to update the lookup code meaning.
Oracle Fusion automatically configures the feeds and Box 14 labels for the following state
deductions. In these cases, no user action is required.
State

Value

Box 14 Label

Alaska

State Unemployment Insurance

AK SUI

California

State Disability Insurance

CA SDI

Hawaii

State Disability Insurance

HI SDI

Kentucky

Boone County Occupational Tax

BOONOC

Kentucky

Boone County Mental Health


Tax

BOONMH

New Jersey

State Disability Insurance

DI

New Jersey

Unemployment Insurance,
Workforce Development
Partnership Fund,
Supplemental Workforce Fund

UI/WF/SWF

New Jersey

State Disability Insurance


Private Plan Number

DI P.P #

28

Fusion: US End-of-Year Processing

New York

State Disability Insurance

NY SDI

Pennsylvania

Local Services Tax

PA LST

Rhode Island

State Disability Insurance

RI SDI

Depending on the transmission method you have chosen, you may have to change the name of the
output file prior to transmission to ADP. Refer to your ADP documentation for instructions and
guidelines.

Quarter-End Processing
Quarter-End Processing for the US: Explained
Quarter-end processing consists of the archival of data and the generation and submission of statutory
reports. When run during the fourth quarter, you may include them as part of your end-of-year
processing.
Elements of quarter-end processing are:

Quarterly Tax Reports

Quarter-to-Date Archive

Oracle Fusion Third-Party Tax Filing Interface

Other Quarterly Reports

Quarterly Tax Reports


Use either the Quarter-to-Date Archive process or the Oracle Fusion Third-Party Tax Interface to
generate the following tax reports:

Name

Description

State Quarterly
Wage Listing
(SQWL)

Reports an employee's
state unemployment
information.

Quarter-toDate Archive

Third-Party Quarterly Third-Party Monthly


Tax Filing Extract
Tax Filing Extract

No
No

Yes

29

Fusion: US End-of-Year Processing

State Monthly
Tax Report

Reports an employee's
monthly state tax
information.

Yes
No

No

No

Yes

Note:
Required for Illinois only.

Federal Form
941

Employer's quarterly
federal tax return.

No

Quarter-to-Date Archive
The Quarter-to-Date Archive is a payroll process that archives employee, employer, and tax data for a
quarterly tax period. Based on the selected payroll statutory unit or tax reporting unit, it captures data
for the following payroll actions:

R (Run)

Q (QuickPay)

B (Balance adjustment)

I (Balance initialization)

V (Reversal)

The Quarter-to-Date Archive uses the US State Quarter-to-Date Archive extract definition to gather this
information. Once completed, you can generate your reports from the Regulatory and Tax Reporting
work area.

Oracle Fusion Third-Party Tax Filing Interface


For employers using a third-party provider to generate and submit their tax reports (such as ADP
Transporter), Oracle has provided the Oracle Fusion Third-Party Tax Filing Interface. Use this to extract
your employee, employer, and tax data to an output file and submit it to your third-party provider for
report processing, generation, and submission.
Note:
You do not need to run the Quarter-to-Date Archive prior to using this interface.

Other Quarterly Reports


The following reports can be run on a periodic or, at a minimum, quarterly basis. They are not
dependent on the data gathered by the Quarter-to-Date Archive:
30

Fusion: US End-of-Year Processing

Name

Description

Provides information on total amounts paid for the various levels of your
Statutory Deduction
organization for each payroll period. Used for payroll verification, validation, and
Register Report
auditing purposes.

Gross-to-Net
Summary

Provides totals for the results calculated from payroll runs and payroll reversals
by elements of pay.
Run after each payroll run or, at the minimum, on a quarterly basis.

Year-End Archive
Archiving Year-End Data for the US: Explained
For the purposes of reporting taxes and wages to the federal, state, and local governments, Oracle
Fusion Human Capital Management for the United States provides the Archive End-of-Year Payroll
Results process. This process captures all employee balances for a given year and tax reporting unit
(TRU) and archives them for year-end reporting.
Note:
When using the Third-Party Tax Filing Interface to submit your year-end data for reporting, you do not
need to run the quarter-end or year-end archive. The interface is not dependent on archived data.
The year-end data archival process consists of:
1. Running the Archive End-of-Year Payroll Results process.
2. Validating the archived data.
Once you have validated your data, you can run the W-2 Employee Report task to generate the
employee Form W-2s.

How do I archive changes I made to my payroll relationship?


If the payroll relationship was archived in a previous run, this data is not archived again. In order to
retrieve newly changed data for the payroll relationship, it may be necessary to retry the payroll
relationship in the previous run.

31

Fusion: US End-of-Year Processing

End-of-Year Archive Validation for the US: Explained


Before you produce your end-of-year reports, run the following audits against the data captured by the
Archive End-of-Year Payroll Results process:
Report

Description

W-2 Register Report

Used for preprint verification, balance verification,


and exception verification. Depending on
configuration, it can provide:

Employee details

Tax reporting unit totals

Employee exceptions

Depending upon the output of this report, you may have to make adjustments to various balances.

Year-End Tax and Wage Reports


End-of-Year Tax and Wage Reports for the US: Explained
Oracle Fusion Human Capital Management for the United States provides support for the generation of
the following mandatory federal and state end-of-year reports.

EFW2 File
This is the file all employers submit electronically to the Social Security Administration (SSA), state,
county, and city authorities.
To report the W-2 information to the SSA, employers must use the Oracle Fusion Third-Party Quarterly
Tax Filing Extract. This extract generates and submits the tax information to a third-party reporting
provider, such as ADP, and they forward it to the proper tax authorities.

EFW2c File
This is the file submitted to the SSA if changes or corrections were made subsequent to the submission
of employee tax information to the SSA or third-party tax filing provider. It includes details on the
changes made to a previously reported W-2 or W-2c.
To report the W-2c information to the SSA, employers must run the Oracle Fusion Third-Party Quarterly
Tax Filing Extract. This extract generates an updated tax information file suitable for submission to a
32

Fusion: US End-of-Year Processing

third-party reporting provider, such as ADP, and they will determine what changes were made and file
the proper amended tax returns.

W-2 Employee Report


This is the tax form distributed to the employee at year-end. It includes details of the earnings and taxes
paid by the employee for a given year. The Run W-2 Employee Report task creates a PDF document
based on archived data and stores it in the Documents of Record.
Employees can view their Form W-2 through their Employee Portrait. They can also elect to receive a
printed copy.
Managers and professional users can access employee W-2s through the Documents of Record task.

W-2c Employee Report


This is the corrected tax form distributed to the employee if changes or corrections were made
subsequent to the submission of their tax information to the SSA or third-party tax filing provider. It
includes details on the changes made to the previously reported W-2 or W-2c.
The W-2c Archive Process archives the changes to the tax information, and the W-2c Employee Report
creates the Form W-2c based on that information.
Employees can view their Form W-2c through their Employee Portrait. They can also elect to receive a
printed copy.
Managers and professional users can access employee W-2cs through the Documents of Record task.

Third-Party Tax Filing: Explained


Business outsourcing solutions providers such as ADP can perform wage direct deposits, print W-2s, file
federal, state, and local taxes, and perform quarter-end and year-end reporting for their customers.
Oracle Fusion Human Capital Management for the United States provides a tax filing interface for
customers who choose to use such a third-party provider. This interface extracts all relevant payroll data
into an output file appropriate for third-party provider, so that you can submit it for processing.
This third-party interface supports three reporting intervals for tax filing:

Quarterly

Monthly

Periodic

All tasks are run from the Regulatory and Tax Reporting work area.

33

Fusion: US End-of-Year Processing

Quarterly Reporting
This extract uses payroll data to file quarter-end and year-end returns and, optionally, to print employee
W-2s. Use the Run Third-Party Quarterly Tax Filing Extract task to extract the payroll data to an output
file. This task includes employees with any action for the entire year, so year-to-date balances are
always included, even if no transaction occurred in the quarter being reported.

Monthly Reporting
This extract uses payroll data to file monthly state unemployment wages and taxes. Use the Run ThirdParty Monthly Tax Filing Extract task to extract the payroll data to an output file.
Currently, Illinois is the only state requiring this reporting.

Periodic Reporting
This extract uses payroll data captured by the periodic archive process to report tax liabilities on an asneeded basis.
To run the periodic archive:
1. Use the Run Third-Party Periodic Tax Filing Extract task to extract the payroll data to an output file.
2. When selecting data for extract, use overlapping dates to ensure all appropriate payroll data is
captured.
Note:
The periodic extract file does not pass any year-to-date withheld amounts, so employers in Missouri
must apply for their tax credit directly from the Missouri tax authority.

Running the Third-Party Tax Interface: Worked Examples


Oracle Fusion Human Capital Management for the United States provides a tax filing interface for
customers who choose to out source their tax filing through ADP Transporter.
This third-party interface supports three reporting intervals for tax filing:

Quarterly

Monthly

Periodic
Note:
The Fusion application must be properly configured for tax interface reporting prior to running any
extract. Refer to Tax-Filing Setup for US ADP Transporter: Critical Choices, above.

34

Fusion: US End-of-Year Processing

Quarterly Tax Reporting


This extract uses payroll data to file quarterly and annual returns and, optionally, to print employee W2s. Use the Run Third-Party Quarterly Tax Filing Extract task to extract the payroll data to an output file.
This task includes employees with any action for the entire year, so year-to-date balances are always
included, even if no transaction occurred in the quarter being reported.
1. From the Manage Regulatory and Tax Reporting work area, select the Run Third-Party Quarterly Tax
Filing Extract job for submission.
2. Specify the following values.

Field Name

Description

Extract Tax Quarter The quarter you wish to report upon. Enter 3 for the third quarter.

Extract Tax Year

The 4-digit year you wish to report upon. Enter 2011.

3. Submit the process.


4. Review the audit report for totals sent on the file.
5. Upload the tax file to ADP Transporter.

Monthly Tax Reporting


For those states that require monthly reporting, this extract uses payroll data to report state
unemployment wages and taxes on a monthly basis. Use the Run Third-Party Monthly Tax Filing Extract
task to extract the payroll data to an output file. Currently, Illinois is the only state requiring this
reporting.
Note:
You do not need to generate this extract on months when you are creating the quarterly extract.
1. From the Manage Regulatory and Tax Reporting work area, select the Run Third-Party Monthly Tax
Filing Extract job for submission.
2. Specify the following values.

Field Name Description

35

Fusion: US End-of-Year Processing

Month

The month you wish to report upon. Enter 2 for February.

Year

The 4-digit year you wish to report upon. Enter 2011.

3. Submit the process.


4. Review the audit report for totals sent on the file.
5. Upload the tax file to ADP Transporter.

Periodic Tax Reporting


This extract uses payroll data captured by the periodic archive process to report tax liabilities on an asneeded basis. Use the Run Third-Party Periodic Tax Filing Extract task to extract the payroll data to an
output file.
1. Run the necessary prerequisites for the Periodic Archive process (such as, payroll and prepayments).
2. Run the Periodic Archive process.
3. From the Manage Regulatory and Tax Reporting work area, select the Run Third-Party Periodic Tax
Filing Extract job for submission.
4. Specify the following values.
Field Name

Description

Periodic Extract Start


Date

Start date of the reporting period. Enter 3/1/2011.

Periodic Extract End Date

End date of the reporting period. Enter either 3/15/2011 or


3/31/2011.

5. Submit the process. Upon successful completion, two output files are created: the tax file and an
audit report.
6. Review the Audit report for totals sent on the file.
The extract file contains columns for both male and female employees. The Periodic extract does
not use the Male count, and values in this column are always zero. The Female column represents
the total count of all employees.
36

Fusion: US End-of-Year Processing

7. Upload the tax file to ADP Transporter.

Troubleshooting the Tax-Filing Interface: Examples


The Oracle Fusion Tax-Filing Interface keeps no records of what files you send to your business
outsourcing solutions provider or when you send them. It is up to you to ensure the accuracy of the
Oracle Fusion Human Capital Management for the United States data you capture and upload to your
provider. The data maintained in Fusion must remain your source of truth.

Correcting Data After Periodic Archive Processing


For periodic tax filing, if you find an error in your payroll data after you have run the periodic archive,
but before you have submitted the extract process, you must:
1. Roll back the periodic archive.
2. Correct your information.
3. Rerun the archive process.
4. Run the tax-filing extract process.

Correcting Data Before Upload


In this case, you need to make corrections to your payroll data, but you have already generated the
extract file. If you have not yet uploaded the file to your provider, you must:
1. For periodic tax filing, roll back the tax-filing extract process and the periodic archive.
Note:
This assumes you have not run any post processes that are dependent on the periodic archive (such
as the payslip).
2. Correct your information.
3. For periodic tax filing, rerun the periodic archive process (periodic tax filing only).
4. Run the tax-filing extract process.

Correcting Data After Upload


Once you have uploaded your tax-filing extract to your provider, you must work with them to resolve
issues and correct any errors. You must also ensure all corrections are reflected in the data maintained
in Fusion.

37

Fusion: US End-of-Year Processing

Periodic Extract Employee Count Columns


The values of the Male and Female employee count columns in the Periodic extract file may appear
incorrect. The extract does not use the Male count, so values in this column are always zero. The Female
column represents the total count of all employees.

ADP Rejects Extract Output File


If ADP rejects the output file due to invalid formatting, check the file for blank rows. If blank rows exist,
download and save the extract from Oracle Fusion using a different browser other than Internet
Explorer 9.0.

Updating Year-End Tax Data: Examples


In the course of preparing and processing your year-end tax data for reporting, if you determine that
changes or corrections are needed, how you uptake those changes into your year-end reports depends
on where you are in the process:

After year-end archive

After draft employee Form W-2 generation

After final employee Form W-2 generation

After employee Form W-2 distribution

After third-party tax-filing vendor's submission deadline

After Year-End Archive


If you make changes to your employee data subsequent to running the year-end archive, you can
update the archive, assuming:

You haven't generated the Form W-2 by running the Run W-2 Employee Report process

Your third-party tax-filing vendor's deadline for accepting 4th quarter tax files has not yet passed

To do this:
1. Make your changes to the tax data.
2. Roll back and rerun the Archive End-of-Year Payroll Results process to capture your changes.
3. Run the W-2 Register report to review your year-end data.
4. Use the Run W-2 Employee Report process to create your employee W-2s.

38

Fusion: US End-of-Year Processing

5. If you have not already done so, use the Third-Party Quarterly Tax Filing Extract to process your tax
data and submit the 4th quarter tax file to your vendor.
If you have already submitted the file, you must resolve the tax data changes with the vendor.
Depending on the data changed and the scope of the change, options include:

In most cases, you can regenerate a 4th quarter tax file and submit to the provider. The vendor
will determine what changes were made and submit file EFW2 to the appropriate agencies.

For corrections to data that is not passed in the tax file, such as registration IDs, contact the
vendor to determine the best action.

After Draft Employee Form W-2 Generation


The Run W-2 Employee Report process provides a Draft mode so you can create sample Form W-2s for
testing and verification purposes. As this mode is for testing only, it is assumed:

You have successfully run the Run W-2 Employee Report process in Draft mode.

You haven't issued the draft Form W-2s to your employees.

Your third-party tax-filing vendor's deadline for accepting 4th quarter tax files has not yet passed.

After reviewing these reports, if you determine that changes are necessary:
1. Make your changes to the tax data.
2. Roll back the Run W-2 Employee Report process.
3. Roll back the Archive End-of-Year Payroll Results process.
4. Rerun the archive to capture your updated data.
5. Run the W-2 Register report to review your year-end data.
6. Run the Run W-2 Employee Report process:

You have successfully run the Run W-2 Employee Report process in Draft mode.

If you feel additional checks may be necessary, run this process in Draft mode again and repeat
your review.

If you are certain the Form W-2 is ready for employee distribution, run this process in Final
mode and distribute the forms to your employees.

7. If you have not already done so, use the Third-Party Quarterly Tax Filing Extract to process your tax
data and submit the 4th quarter tax file to your vendor.

39

Fusion: US End-of-Year Processing

If you have already submitted the file, you must resolve the tax data changes with the vendor.
Depending on the data changed and the scope of the change, options include:

In most cases, you can regenerate a 4th quarter tax file and submit to the provider. The vendor
will determine what changes were made and submit file EFW2 to the appropriate agencies.

For corrections to data that is not passed in the tax file, such as registration IDs, contact the
vendor to determine the best action.

After Final Employee Form W-2 Generation


If changes to your year-end tax data are necessary after you have run the Run W-2 Employee Report
process in Final mode, you can update the forms with the changes, assuming:

You haven't issued the Form W-2 to your employees.

Your third-party tax-filing vendor's deadline for accepting 4th quarter tax files has not yet passed.

To do this:
1. Make your changes to the tax data.
2. Roll back the Run W-2 Employee Report process.
3. Roll back the Archive End-of-Year Payroll Results process.
4. Rerun the archive to capture your updated data.
5. Run the W-2 Register report to review your year-end data.
6. Run the Run W-2 Employee Report process.

If you feel additional checks may be necessary, run this process in Draft mode and repeat your
review.

If you are certain the Form W-2 is ready for employee distribution, run this process in Final
mode and distribute the forms to your employees.

7. If you have not already done so, use the Third-Party Quarterly Tax Filing Extract to process your tax
data and submit the 4th quarter tax file to your vendor.
If you have already submitted the file, you must resolve the tax data changes with the vendor.
Depending on the data changed and the scope of the change, options include:

In most cases, you can regenerate a 4th quarter tax file and submit to the provider. The vendor
will determine what changes were made and submit file EFW2 to the appropriate agencies.

40

Fusion: US End-of-Year Processing

For corrections to data that is not passed in the tax file, such as registration IDs, contact the
vendor to determine the best action.

After Employee Form W-2 Distribution


If changes to your year-end tax data are necessary, and you have already generated and issued the
employee W-2s, you must create Form W-2c to report the new tax data.
To do this:
1. Make your changes to the tax data.
2. Create and issue the W-2cs to your employees.
3. Employers using the Third-Party Quarterly Tax Filing Extract to process their tax data through a third
party must resolve the data error with the vendor. Depending on the data changed and the scope of
the change, options include:

In most cases, the employer must rerun the 4th quarter tax file and submit to the third-party
provider. The vendor will determine what changes were made and submit file EFW2c to the
appropriate agencies.

In cases where only one employee is impacted, an amendment may be possible. Contact the
vendor to determine the best action.

For corrections to data that is not passed in the tax file, such as registration IDs, contact the
vendor to determine the best action.

After Third-Party Tax-Filing Vendor's Submission Deadline


If the deadline for submitting tax files to your vendor has passed, you will no longer be able to update
the EFW2 file or employee Form W-2s with new information. Instead, you must create Form W-2c to
report the changes.
To do this:
1. Make your changes to the tax data.
2. Generate and submit an updated 4th quarter file to your vendor. They will determine what changes
were made and file the proper amended returns to the appropriate agencies.
3. Create and issue the W-2cs to your employees.

Troubleshooting Year-End Tax Data for the US: Examples


When archiving your year-end data and generating the files and forms, you may encounter the following
conditions.
41

Fusion: US End-of-Year Processing

Changed Payroll Relationship Data Missing in Archive


If the payroll relationship was archived in a previous run, this data is not archived again. In order to
retrieve newly changed data for the payroll relationship, it may be necessary to retry the payroll
relationship in the previous run.

Form W-2 Displays Employee Name and Social Security Number Display as Blanks
If you have issued W-2s to the Social Security Administration (SSA) where one or more employee names
or Social Security Numbers are blank or missing, you must contact the SSA for instructions on resolution.
Do not use Form W-2c for this kind of correction.

Form W-2 Displays Incorrect Employee Address


In cases where W-2s were submitted to the SSA with incorrect employee addresses, the employer has
the following options:

Issue a Form W-2c to the employee that shows the correct address in box i and all other correct
information.

Reissue the Form W-2 with the incorrect address to the employee in an envelope showing the
correct address or otherwise deliver it to the employee.

There is no requirement to submit an EFW2c file to the SSA.


Note:
For employers using the Third-Party Quarterly Tax Filing Extract to manage their year-end reporting
through ADP, ADP sends any corrected information to the SSA electronically.

Form W-2 Displays Incorrect Tax Year


If the incorrect tax year was reported on your employee W-2s, proceed with the normal W-2c process.
When you do so, the application creates two Form W-2cs for distribution to the employee:

First Form W-2c:


W-2c Box Label

Data Entered

Box c

Tax year as it was reported in the original Form


W-2 or W-2c.

Previously Reported

Money amounts as they were reported in the


original Form W-2 or W-2c.

42

Fusion: US End-of-Year Processing

Correct Information

All values filled with zeros.

Second Form W-2c:


W-2c Box Label

Data Entered

Box c

Correct tax year.

Previously Reported

All values filled with zeros.

Correct Information

Money amounts as they were reported in the


original Form W-2 or W-2c.

Incorrect Employer Identification Number on W-2


If the incorrect employer identification number (EIN) was reported on your employee W-2s, proceed
with the normal W-2c process. When you do so, the application creates two Form W-2cs for distribution
to the employee:

First Form W-2c:


W-2c Box Label

Data Entered

Box b

Federal EIN as it was reported in the original


Form W-2 or W-2c.

Previously Reported

Money amounts as they were reported in the


original Form W-2 or W-2c.

Correct Information

All values filled with zeros.

Second Form W-2c:


W-2c Box Label

Data Entered

Box b

Employer's correct federal EIN.

43

Fusion: US End-of-Year Processing

Previously Reported

All values filled with zeros.

Correct Information

Money amounts as they were reported in the


original Form W-2 or W-2c.

Correcting Form W-2 Data: Decision Support


When changes to tax data are necessary, you have the following options on how to report them,
depending on the timing of the changes:

Updated Form W-2

Form W-2c

Updated fourth quarter tax file

Updating Employee W-2


If you have not yet issued Form W-2 to your employees, and the deadline for submitting your year-end
tax file to your third-party tax-filing vendor has not yet passed, you can simply update and regenerate
your employee W-2:
1. Make your changes to the tax data.
2. Rollback the Run W-2 Employee Report process.
3. Roll back and rerun the Archive End-of-Year Payroll Results process to capture your changes.
If your changes impact relatively few employees, you can instead perform a retry of the archive
against the selected people.
4. Retry the archive to capture your updated data.
5. Run the W-2 Register report to review your year-end data.
6. Run the Run W-2 Employee Report process.
Run it in Draft mode if you want to perform additional checks before distribution. Run it in Final
mode if you are ready for employee distribution.
7. If you have not already done so, use the Third-Party Quarterly Tax Filing Extract to process your tax
data and submit the 4th quarter tax file to your vendor.
If you have already submitted the file, you must resolve the tax data changes with the vendor.
Depending on the data changed and the scope of the change, options include:

44

Fusion: US End-of-Year Processing

In most cases, you can regenerate a 4th quarter tax file and submit to the provider. The vendor
will determine what changes were made and submit file EFW2 to the appropriate agencies.

For corrections to data that is not passed in the tax file, such as registration IDs, contact the
vendor to determine the best action.

Creating Form W-2c


If you made changes or corrections to your year-end tax data after having sent the electronic data files
to the Social Security Administration (SSA) or a third-party tax filing provider, you must create and issue
Form W-2c to report the new data. Form W-2c reports changes to:

Form W-2

Previous Form W-2c

To create Form W-2c:


1. Make the necessary data changes in the Oracle Fusion application.
2. Run the W-2c Archive Process to archive the data changes.
3. Run the W-2c Employee Report to generate Form W-2c suitable for issuing to the employee
electronically or by print.
Note:
The delivery method used is the same as for Form W-2.
4. Use the Third-Party Quarterly Tax Filing Extract to create an updated 4th quarter data file, and
submit it to the third-party tax filing vendor.

Updating Fourth Quarter Tax File


Employers using the Third-Party Quarterly Tax Filing Extract to process their tax data through a third
party must send an updated 4th quarter tax file to the vendor.
The vendor determines what changes were made, and depending on whether their deadline for
accepting updated tax files has passed, they submit either file EFW2 or EFW2c to the appropriate
agencies.

Year-Begin Preparation
Begin-of-Year Processing for the US: Explained
Your begin-of-year preparations involve the follow tasks:

45

Fusion: US End-of-Year Processing

Federal Tax Exemptions and Allowances

Indiana County Taxes

Occupational or Head Tax Exemptions

State Unemployment Insurance Rate Updates

Payroll Definition Updates

Legislative Limit Confirmation

Federal Tax Exemptions and Allowances


Employees use the Manage Tax Withholding task from their Portrait to specify their W-4 exemptions
and allowances. As their federal tax exemption status expires after a year, they must submit new Form
W-4s by the IRS deadline to renew them.
You may need to issue reminders to your employees to renew their exemptions.
Note:
You must manually update each federal tax exemption. The application does not automatically end date
exemptions that are allowed to expire.
To update an employee's exemptions based on their W-4:
1. Start the Manage Calculation Cards task.
2. Search for the relevant employee, and select their Employee Withholding Certificate.
3. Select Federal in the Calculation Card Overview section.
4. Specify the proper effective date.
5. Click Action, and select Update.
6. Specify the appropriate exemptions.
7. Update the number of allowances if they have changed.
8. Save and submit your changes.

Indiana County Taxes


For employees working or living in Indiana, you must specify their resident and work counties as of
January 1 on their tax card. Any changes to their addresses must be reflected on the card before you run
the first payrolls of the calendar year.

46

Fusion: US End-of-Year Processing

To specify the Indiana work or residence county for individual employees:


1. Start the Manage Calculation Cards task.
2. Search for the relevant employee, and select their Employee Withholding Certificate.
3. Select Regional and then IN in the Calculation Card Overview section.
4. Specify the proper effective date.
5. Click Action, and select Update.
6. Specify the following parameters:
Indiana County of Principal Employment as of
January 1

Select the county in which the employee has


been employed as of January 1.

Indiana County of Residence as of January 1

Select the county in which the employee has


been living as of January 1.

7. Submit your changes.


Note:
You can opt to use Batch Loader functionality to update large numbers of employees.

Occupational or Head Tax Exemptions


Employees working in states with annual occupational or head taxes may seek exemption (such as the
Pennsylvania Local Services Tax). If granted, they must provide you with their paperwork at the
beginning of the calendar year.
To specify the occupational or head tax exemption for individual employees:
1. Start the Manage Calculation Cards task.
2. Search for the relevant employee, and select their Employee Withholding Certificate.
3. Select Regional and then the state in the Calculation Card Overview section.
4. Specify the proper effective date.
5. Click Action, and select Update.
6. Specify the following parameters:

47

Fusion: US End-of-Year Processing

Exempt from Occupational or Head Tax

Select Yes.
Select No when the exemption is revoked.

7. Submit your changes.

State Unemployment Insurance Rate Updates


The unemployment insurance divisions of the states in which you employ workers may change their
state unemployment insurance (SUI) rates for the new year. You must uptake these changes on your
Organization Calculation card as soon as you have received them.
To change your SUI rates:
1. Start the Manage Legal Reporting Unit Calculation Cards task.
2. Specify the proper effective date.
3. In the Calculation Card Overview section, select Regional.
4. In the Calculation Components table, select the State Unemployment row for the appropriate state.
5. In the State Unemployment: Details table, select the Enterable Calculation Values on Calculation
Cards tab.
6. Select the State Unemployment Employer Experience Rate row, and click Edit and then Update.
7. Specify the new SUI rate in the Rate field, and click OK.
8. Click Done.
Although these rates are not normally published until February, for most states they become effective
on January 1. For those states, you must set a SUI self-adjustment method as well.
For states that implement their new rates on January 1:
1. In the Calculation Card Overview section, select Regional.
2. In the Calculation Components table, select the State Unemployment row for the appropriate state.
3. In the State Unemployment: Details table, select the Calculation Component Details tab.
4. Select the State Unemployment Organization Information row.
Add it if it does not already exist.
5. Specify the self-adjustment method.

48

Fusion: US End-of-Year Processing

6. Click Save and Done.

Payroll Definition Updates


Use the Manage Payroll Definitions task to verify the payroll calendar dates for the coming calendar
year.

Legislative Limit Confirmation


Use the Manage Calculation Value Definitions task to confirm the predefined legislative limits, such as:

State Unemployment Wage Limit

Social Security Limit

401 (k) Limit

Appendix A: EOY Reports and Processes


Archive End-of-Year Payroll Results
For the purposes of reporting taxes and wages to the federal, state, and local governments, Oracle
Fusion Global Payroll provides the Archive End-of-Year Payroll Results process. This process captures all
employee balances for a given year and tax reporting unit (TRU) and archives them for year-end
reporting. Running this process is a prerequisite to generating end-of-year tax forms, such as the US
Form W-2.
From the Regulatory and Tax Reporting work area, start the Archive End-of-Year Payroll Results ESS job.

Prerequisites
Ensure you have properly configured the federal and state registrations through the Manage Legal
Reporting Unit Registrations task.
Ensure you have used the Manage Legal Reporting Unit HCM Information task to properly configure the
W-2 information for each of your TRUs.
Ensure you have used the Manage Balance Definitions task to configure the balance feeds for your W-2
boxes.
Ensure you have properly configured your employees' Employee Withholding Certificate and Reporting
Information cards through the Manage Calculation Cards task.
Ensure you have provided the following values for each employee:

Full name
49

Fusion: US End-of-Year Processing

Social Security Number

Mailing address or home address

Process Parameters
Payroll Flow

Meaningful name for the payroll flow.


Process End Date

Last day of the reporting year, December 31.


Payroll Statutory Unit

Payroll statutory unit (PSU) you are archiving. The process archives the year-end data of employees
belonging to this PSU only.
Tax Reporting Unit

TRU you are archiving. The process archives the year-end data of employees belonging to this TRU only.
This is an optional field.
Process Start Date

First day of the reporting year, January 1.


Reporting Reference Code

This is an optional field.


This field is not used by the US localization.
Process Configuration Group

Process configuration group for logging and performance purposes.


This is an optional field.

Archive Results
This process archives data for each payroll relationship in the selected PSU or TRU.

50

Fusion: US End-of-Year Processing

Post-Archive Operations
View Archive Results

To view the archived process results:


1. Start the View Payroll Process Results task.
2. Perform a search for an Archive End-of-Year Payroll Results flow pattern against the appropriate
PSU or TRU.
3. Select the Processes and Reports tab.
4. Select the Archive End-of-Year Payroll results.
To view an individual person's results:
1. Start the View Person Process Results task.
2. In the search criteria, specify the employee, process of Archive Write, and other relevant
information and execute the search.
3. Select the Processes and Reports tab.
4. Select the Archive End-of-Year Payroll results.
Process Rerun

Captures data for employees whom had been excluded from a previous archive. This process does not
rearchive data that has been archived by a previous run.
If you wish to rearchive all data, you must first roll back the archive.
Process Retry

Archives changed, new, or otherwise unarchived data for the selected employees.
Process Rollback

There are instances where rerun or retry is not possible, such as if you ran the Archive End-of-Year
Payroll Results process before all payroll processes had completed. In these cases, the data in the
archive is not valid. To resolve you must perform a rollback operation.
When you roll back the Archive End-of-Year Payroll Results process, all archived data is removed from
the Oracle Fusion database. Rolling back and re-running the Archive End-of-Year Payroll Results process
reruns the process and recreates the archive completely.
Use the Roll Back Process from the Payroll Checklists work area.

51

Fusion: US End-of-Year Processing

Data Locks

The archived data is locked by processes you run subsequently, such as the Run W-2 Employee Report.
Once locked, that data cannot be changed through either retry or rollback of the archive, without first
rolling back the locking processes.
Note:
Take care when rolling back the locking processes. If the W-2 has already been distributed to the
employee or the electronic files submitted to the government authorities, additional steps are
required.

Run Quarter-to-Date Archive


The Run Quarter-to-Date Archive process archives employee, employer, and tax data for a quarterly tax
period.
Once archived, this data is available for use in quarterly statutory reporting, such as the Multiple
Worksite Report.
The process archives the data for each payroll relationship within all the states for the selected payroll
statutory unit (PSU) or tax reporting unit (TRU). Data affected by the following payroll actions is eligible
for archival:

R (Run)

Q (QuickPay)

B (Balance Adjustment)

I (Balance Initialization)

V (Reversal)

From the Regulatory and Tax Reporting work area, start the Run Quarter-to-Date Archive ESS job.

Prerequisites
For any employee's state unemployment insurance (SUI) state within the selected TRUs, the following
registrations must be defined:

Jurisdiction

Field Name

Description

United States Federal Tax

Registered Address Employer's address.

52

Fusion: US End-of-Year Processing

United States Federal Tax

EIN or TIN

Employer's federal employer identification number


(FEIN).

<state> Unemployment
Insurance

Registration
Number

Employer's SUI account number.

Use the Manage Contacts page of the Manage Legal Reporting Unit task to ensure the following fields
are populated for each TRU:

Field
Name

Description

Legal Role

Contacts are required for both the Payroll Tax Representative and Payroll Representative
legal roles.

Use the United States Multiple Worksite Reporting region of the Manage Location task to ensure the
following fields are appropriately populated for each location:

Field Name

Description

Trade Name

Name of the client establishment at this location.

Worksite
Description

Meaningful, unique description of the client establishment, such as store number or


plant name.

Include for
Reporting

At least one location must have this field set to Yes.

Every employee designated as work-at-home must have their reporting location set on their Reporting
Information card.

Process Parameters
Quarter

Specify the quarter of this report, either 1, 2, 3, or 4.


53

Fusion: US End-of-Year Processing

Year

Specify the 4-digit year.


Payroll Statutory Unit

Select the PSU for which you want to archive the employer, employee, and tax data.
Tax Reporting Unit

Select the TRU for which you want to archive the employer, employee, and tax data. This is an optional
field.
Process Configuration Group

Provides sets of payroll action parameters. Used mainly for logging and performance. This is an optional
field.

Archive Results
This process archives the employer data for a TRU even if no employees are assigned to it. In addition,
some states require maintenance of legacy information for TRUs that had formerly employed workers.
Once archive is complete, a number of operations are available.

Post-Archive Operations
Archive Results Database Table

This archive stores the data for individual employees in the PAY_ACTION_INFORMATION table. This data
can be viewed in the Person Process Results page.
Process Rerun

Rerun the archive process whenever you need to capture any new or changed information for one or
more employees. The process does not rearchive data that has been archived by a previous run.
Process Rollback

There are instances where rerun or retry is not possible, such as if you ran the Quarter-to-Date Archive
process before all payroll processes had completed. In these cases, the data in the archive is not valid.
To resolve you must perform a rollback operation.
When you roll back the Quarter-to-Date Archive process, all archived data is removed from the Oracle
Fusion database. Rolling back and re-running the Quarter-to-Date Archive process reruns the process
and recreates the archive completely.
Use the Roll Back Process from the Payroll Checklists work area.
54

Fusion: US End-of-Year Processing

Run W-2 Employee Report


This process creates the Form W-2 Employee Report from the data archived by the Archive End-of-Year
Payroll Results process.
Note:
This process creates the employee W-2 only. For the federal, state, and local EFW2 files, employers
must use the Oracle Fusion Third-Party Quarterly Tax Filing Extract to create and submit their 4th
quarter file to their third-party tax filing provider.
When run, this process locks the appropriate data in the year-end archive.
From the Regulatory and Tax Reporting work area, start the Run W-2 Employee Report ESS job.

Prerequisites
You must have successfully run the Archive End-of-Year Payroll Results process.
Ensure you have specified your default W-2 print preferences through the Manage Document Types
task.
Run the W-2 Register report to identify any employees with exceptions.

Report Parameters
Payroll Flow

Meaningful name of your payroll flow.


Tax Report Year

Four-digit reporting year.


Tax Reporting Unit

Tax reporting unit (TRU) of the employees you are processing. The process creates the Form W-2s for
the employees belonging to this TRU only.
Print Instructions

Whether or not the standard employee instructions are included in the output file for each W-2. The
default is No.
Based on this parameter's settings, you have the option of printing on:

Purchased paper stock with employee instructions already printed on the back

Black paper stock


55

Fusion: US End-of-Year Processing

Payroll Relationship Group

The W-2 print process includes all employees with archived data in the selected TRU. However, if you
wish to limit that list further, select an appropriate payroll relationship group.
For example, you can create a group to process all employees within a specific city or county or to
process a single employee.
Note:
You must use the Manage Object Groups task to define the payroll relationship group before you
can select it here.
This is an optional field.
Process Configuration Group

Process configuration group for logging and performance purposes.


This is an optional field.
Reporting Mode

The testing status of the Form W-2s.


Select Draft to create a draft of this report for data verification purposes.
Select Final to generate the final version of the report. The report process automatically publishes a
copy of the W-2 to the Documents of Record. You must run this process as Final at least once for yearend reporting.
Note:
This process performs the locking actions on the data regardless of the setting you choose here. If
you detect errors in your draft report, you must roll back this process before correcting the data and
regenerating the report.

Report Output
This report produces the following output:
Employee Form W-2

Form W-2 suitable for issuing to employees.


The individual employee forms are stored as PDF
files in the Documents of Records and are viewable
through the employees' Portrait Gallery.

56

Fusion: US End-of-Year Processing

Print File

A single master PDF file that contains all Form W2s marked for print delivery. This file is sorted by:
1. PSU
2. TRU
3. Last name, first name, and middle name
This file is formatted to print on 4up perforated
paper, with four W-2s per page, and depending on
how you set the Print Instructions parameter, may
include the standard employee instructions on a
separate page.
Note:
This process excludes any employees with
exceptions, such as negative balances or zero
gross wages. Use the W-2 Register report
identify these employees.

Form W-2 4up format:

57

Fusion: US End-of-Year Processing

Post-Generation Operations
Reporting Mode

To ensure your employee Form W-2s include the correct information, run this process in Draft mode at
least once and review the output carefully. Once you have confirmed your forms are accurate, roll back
this process and rerun it in Final mode.
Your employee Form W-2s are not published for the Documents of Record until you run this process in
Final mode.
Viewing Form W-2

The Employee Form W-2 is viewable in two areas:


58

Fusion: US End-of-Year Processing

Fusion Work Area

Description

Documents of Record

Documents of Record stores each employee's W-2


as a PDF file.

Employee Portrait Gallery

Employees can view their W-2s through their


Portrait Gallery by selecting View End-of-Year Tax
Form in the Actions menu. Employee W-2s are
available in the Gallery after the publication date
specified through the W-2 Portrait Publish fields
on the TRU.

Note:
Custom employee roles must include the View US End of Year Tax Form privilege. This privilege is
attached to the US Employee Portrait Gallery duty role, which grants employees access to the View US
End of Year Tax Form task. Without it, employees would not be able to view their W-2 from Portrait.
Rolling Back the Process

If you have run this process in Draft mode and are ready to create the final employee copies, or if
changes to your year-end tax data are necessary subsequent to your running the final report, and you
haven't yet issued it to your employees or submitted your 4th quarter tax file to your third-party taxfiling vendor, you must roll back and rerun this process to regenerate your employee W-2s to include
the updates.
To do this:
1. Make your changes to the tax data.
2. Roll back the Run W-2 Employee Report process.
3. Roll back and rerun the Archive End-of-Year Payroll Results process to capture your updated data.
If you changes impact relatively few employees, you can instead perform a retry of the archive
against the selected people.
4. Run the Run W-2 Employee Report process.

If you feel additional checks may be necessary, run this process in Draft mode and repeat your
review.

If you are certain the Form W-2 is ready for employee distribution, run this process in Final
mode and distribute the forms to your employees.
59

Fusion: US End-of-Year Processing

Printing Form W-2

Employers can define default print preferences for form W-2 through the Manage Document Types task,
with overrides set at subordinate organization levels. Employees can provide their personal print
preference overrides through their Portrait Gallery.

Run W-2 Register


Use the W-2 Register report to review your year-end data before distributing your Form W-2s. Use this
report for preprint verification, balance verification, and exception verification. The report also identifies
employees with zero or negative totals in specific boxes on the W-2.
From the Regulatory and Tax Reporting work area, start the Run W-2 Register ESS job.

Prerequisites
Successful completion of the Archive End-of-Year Payroll process.

Report Parameters
Payroll Flow

Meaningful name of your payroll flow.


Reporting Year

Four-digit calendar year.


Payroll Statutory Unit

Payroll statutory unit (PSU) of the employees you are processing. The process analyzes the year-end
data of employees belonging to this PSU only.
Tax Reporting Unit

Tax reporting unit (TRU) of the employees you are processing. The process analyzes the year-end data of
employees belonging to this TRU only.
This is an optional field.
Payroll Relationship Group

The W-2 Register process includes all employees with archived data in the selected PSU or TRU.
However, if you wish to limit that list further, select an appropriate payroll relationship group.
For example, you can create a group to process all employees within a specific city or county or to
process a single employee.

60

Fusion: US End-of-Year Processing

Note:
You must use the Manage Object Groups task to define the payroll relationship group before you
can select it here.
This is an optional field.
State

Select the state code to show only the employees in a particular state.
This is an optional field. Leaving this field blank reports on all states.
Create Employee Detail Report

Determines if the W-2 Register output includes detailed employee information.


Select Yes to generate output for box totals for the individual employees in a particular TRU.
Create Totals Report

Determines if the W-2 Register output includes information on W-2 totals.


Select Yes to generate output for box totals of all employees within a TRU.
Process Configuration Group

Process configuration group for logging and performance purposes.


This is an optional field.

Report Output
This report displays the amounts reported in each box of the W-2 for all employees in a specified PSU or
TRU for a particular reporting year. The data is organized by W-2 box number (1 through 20) and can be
displayed at the TRU level, as well as at the employee level.
The parameter selections you make when you run the W-2 Register report determine what output is
delivered. This report can produce three output files.
Employee Detail

For a given reporting year, lists the amounts of


each box of the W-2 for every employee in a PSU.
The data is organized by W-2 box number (1
through 20), and all boxes are listed, even if they
are zero or blank.
Includes the employee's name, Social Security

61

Fusion: US End-of-Year Processing

Number, and the individual box totals.


This file is sorted by:

Totals

PSU

TRU

Employee name

For a given reporting year, lists the total amounts


reported in each box of the W-2 for all employees
in a TRU.

All boxes are listed, even if they are zero or blank.


This file is sorted by:

PSU

TRU

For each TRU, the data is organized accordingly:

Exceptions

Federal Totals and Information (Boxes 1


through 14)

State Totals (Boxes 15, 16, and 17)


Box 15 is the state.

Local Totals (Boxes 18, 19, and 20)


Box 20 is the locality.

Total employees successfully processed

Total employees receiving a W-2

Includes exception reporting for all employees,


including employees with zero or negative totals in
specific W-2 boxes.
This lists the following as exceptions:

62

Any one of the following boxes having a

Fusion: US End-of-Year Processing

negative value: 1 through 12 and 16 through


19

All of the following boxes having zero values:


1 through 11, 16, and 17

This report also includes the TRU totals for those


employees that meet the exception criteria. Use
them to reconcile the difference between those
that were successfully processed and those that
were not.
Lastly, this report lists the following exception
count information:

Total employees with zero or negative wages

Total employees with errors detected by the


Archive End-of-Year Payroll process

W-2c Archive Process


If the employer makes changes or corrections to their year-end tax data after they have sent the
electronic data files to the Social Security Administration (SSA) or a third-party tax filing provider, the
employer must create and issue Form W-2c to report the new data.
Form W-2c reports changes to:

Form W-2

Previous Form W-2c

The Form W-2c generation process consists of:


1. Making the necessary data changes in the Oracle Fusion application.
2. From the Regulatory and Tax Reporting work area, starting the Run W-2c Archive ESS job.
3. Running the W-2c Employee report to generate Form W-2c, suitable for issuing to employees
electronically or by print.
Note:
The delivery method used is the same as for Form W-2.
4. Using the Third-Party Quarterly Tax Filing Extract to create an updated 4th quarter data file, and
submitting it to the third-party tax-filing vendor.
63

Fusion: US End-of-Year Processing

From the Regulatory and Tax Reporting work area, start the Run W-2c Archive ESS job.

Prerequisites
Before running the W-2c archive process, you must have already performed at least one of the following
actions:

Submitted your 4th quarter data file to your third-party tax-filing vendor, and then you subsequently
made changes to your tax data after their deadline for new submissions has passed

Submitted an EFW2 file to the SSA and then subsequently made changes to your tax data

Submitted an EFW2c file to the SSA and then subsequently made further changes to the same data

Report Parameters
Payroll Flow Name

Meaningful name of your payroll flow.


Process End Date

Last day of the reporting year, December 31.


Payroll Statutory Unit

Payroll statutory unit (PSU) you are archiving. The process archives the year-end data of employees
belonging to this PSU only.
Tax Reporting Unit

Tax reporting unit (TRU) you are archiving. The process archives the year-end data of employees
belonging to this TRU only.
This is an optional field.
Process Start Date

First day of the reporting year, January 1.


Payroll Relationship Group

The W-2c archive process detects all employees with changed data. However, if you wish to limit that
list further, select an appropriate payroll relationship group.
For example, you can create a group to process all employees within a specific city or county or to
process a single employee.

64

Fusion: US End-of-Year Processing

Note:
You must use the Manage Object Groups task to define the payroll relationship group before you
can select it here.
This is an optional field.
Process Configuration Group

Process configuration group for logging and performance purposes.


This is an optional field.

Archive Results
This process archives both the employees' old and new changes in the following values:

Employer EIN

Employee name, address, social security number

Employee W-2 balances, payroll balances

W-2c Employee Report


In cases where year-end tax data has been changed or corrected after an EFW2 file has been sent to the
Social Security Administration (SSA), use this process to create an Employee W-2c from the data
archived by the W-2c Archive process. You can also use this process to create an Employee W-2c for a
previous Employee W-2c.
Note:
This process creates the Employee W-2c only. For the electronic EFW2c file, employers must use the
Oracle Fusion Third-Party Quarterly Tax Filing Extract to create and submit a corrected 4th quarter
file to their third-party tax filing provider.
When run, this process locks the appropriate data in the W-2c archive.
From the Regulatory and Tax Reporting work area, start the Run W-2c Report ESS job.

Prerequisites
Must have successfully run the W-2c Archive process.

Report Parameters
Payroll Flow Name

Meaningful name of your payroll flow.

65

Fusion: US End-of-Year Processing

Year

Four-digit reporting year.


Tax Reporting Unit

Tax reporting unit (TRU) you are archiving. The process archives the year-end data of employees
belonging to this TRU only.
Payroll Relationship Group

The W-2c print process detects all employees with archived data. However, if you wish to limit that list
further, select an appropriate payroll relationship group.
For example, you can create a group to process all employees within a specific city or county or to
process a single employee.
Note:
You must use the Manage Object Groups task to define the payroll relationship group before you
can select it here.
This is an optional field.
Print Instructions

Whether or not the standard employee instructions are included in the output file for each W-2c. The
default is No.
Based on this parameter's settings, you have the option of printing on:

Purchased paper stock with employee instructions already printed on the ba

Black paper stock

Process Configuration Group

Process configuration group for logging and performance purposes.


This is an optional field.
Reporting Mode

The testing status of the Form W-2cs.


Select Draft to create a draft of this report for data verification purposes.
Select Final to generate the final version of the report. The report process automatically publishes a
copy of the W-2c to the Documents of Record. You must run this process as Final at least once for yearend reporting.
66

Fusion: US End-of-Year Processing

Note:
This process performs the locking actions on the data regardless of the setting you choose here. If
you detect errors in your draft report, you must roll back this process before correcting the data and
regenerating the report.

Report Output
This report produces the following output:
Report

Description
Form W-2c suitable for issuing to employees.

Employee
W-2c

The individual employee forms are stored as PDF files in the Documents of Records and are
viewable through the employees' Portrait Gallery.
A single master PDF file that contains all Form W-2cs marked for print delivery. This file is
sorted by:
1. Payroll statutory unit

Print File

2. TRU
3. Employee's last name, first name, and middle name
This file is formatted to print on paper, with one W-2c per page, and depending on how you
set the Print Instructions parameter, may include the standard employee instructions
printed on a separate page. Four copies of each form are created.

Post-Generation Operations
Viewing Form W-2c

The Form W-2c may be viewed from two locations:

Documents of Record
Employers can view each employee's W-2c as a PDF file in the Documents of Record.

Employee Portrait Gallery


Employees can view their W-2cs through their Portrait Gallery by selecting View End-of-Year Tax
Form in the Actions menu.

67

Fusion: US End-of-Year Processing

Note:
If you generated the W-2c before this year's Form W-2's publish date, it would not be available in
the Portrait Gallery. Prior years' forms would always be visible.
Reporting Rollback

Use the roll back functionality in cases where changes are necessary after you have generated Form W2c but before you have issued it to the employee. In most cases, you must also roll back and then rerun
the W-2c Archive Process to properly capture any changes you make.
Note:
In the extremely unlikely event of an error occurring during the W-2c Employee Report process run,
roll back of W-2c Archive Process would not be necessary.
Printing

Employers can define default print preferences for form W-2c through the Manage Document Types
task, with overrides set at subordinate organization levels. Employees can provide their personal print
preference overrides through their Portrait Gallery.

Appendix B: EOY Reference Information


Employee Work State: How Is It Determined?
For US state-issued taxes, such as unemployment insurance and disability insurance, Oracle Fusion
HRMS (US) must determine the employee's state of employment.

How the Work State Is Determined


Oracle Fusion uses the following hierarchy based on the employee's primary assignment associated with
the tax reporting unit (TRU):
1. If the employee is designated as work-at-home, Oracle Fusion uses the state on the residence tax
address.
2. If there is a work address override, it uses the state identified on the override.
3. If the employee's location has a work location tax override, it uses the state identified on the
override.
4. Else, it uses the state identified on the assignment for the work location.
Note:
If there is no primary assignment associated with the TRU, Oracle Fusion applies this hierarchy to
the assignment with the lowest assignment ID that is associated with the TRU.
68

Fusion: US End-of-Year Processing

Indiana County Taxation: How Is It Determined?


Employees working or living in Indiana, may be subject to Indiana county taxation. Use the Manage
Calculation Cards task to specify the EE's Indiana county of residence or employment as of January 1.
These values must be up-to-date before you run the first payrolls of the calendar year.

How the County Taxation is Determined


For the purposes of determining Indiana county tax eligibility, the following hierarchy is used based on
the employee's residence or work county:
1. As of January 1, if the employee is living in an Indiana county that has adopted a county income tax,
then they are subject to that county's resident tax rate on their earnings for the rest of the year or
until they are no longer an Indiana resident.
2. If the county in which the employee lived has not adopted a county income tax, then they are
subject to the nonresident tax rate of the county in which they were employed on January 1 of the
current tax year.
3. If the employee moves to, or works in, another Indiana county after January 1, their county status
does not change until the next calendar tax year.
4. If the employee moves to, or works in, a state other than Indiana, they are no long subject to
Indiana taxes.

New Jersey Disability Insurance: Explained


For employees enrolled in a private disability plan (DIPP) in New Jersey, the DIPP ID appears in Box 14 of
their W-2 reports.
Use the Manage Legal Reporting Unit HCM Information task to identify your plan type and plan number.

New Jersey Family Leave Insurance: Explained


New Jersey law provides workers up to 6 weeks (42 days) of Family Leave Insurance (FLI) benefits to
bond with a newborn or newly adopted child or to provide care for a seriously ill family member.
Benefits are payable to eligible employees through either the New Jersey State Plan or an approved
employer-provided private plan.

State-Approved Private Plan Requirements


Employers in New Jersey have the choice of the plan provided by the state or an approved private plan.
A FLI private plan must:

Provide a benefit amount and benefit duration that equals or exceeds the state plan
69

Fusion: US End-of-Year Processing

Have eligibility requirements equal to or less restrictive than the state plan

Have coverage costs to the worker equal to or less than the cost to workers for state plan coverage

Be approved by the Division of Temporary Disability Insurance

Employee Eligibility Criteria for New Jersey Family Leave Insurance


To be eligible for New Jersey FLI, employees must:

Have a valid tax card with TRU association

Have New Jersey as their SDI state on the tax card

Pennsylvania Local Services Tax: Explained


Employees working in Pennsylvania are subject to the state's annual Local Services Tax (LST). This tax is
withheld based on employment location, for both Pennsylvania residents and nonresidents working in
Pennsylvania.
Employees can request an upfront exemption to the LST by submitting the appropriate paperwork to
both the political subdivision levying the tax and the employer. Approved exemptions are implemented
on the person's Employee Withholding Certificate card. This exemption is good for one calendar year.
Refer to Pennsylvania's employment agency for complete information.

How can I identify statutory employees on their W-2?


You can identify independent contractors as employees by statute. This status appears on W-2 Box 13.
To identify a person as a statutory employee:
1. Start the Manage Calculation Cards task.
2. Search for the employee.
3. Edit their Federal Employee Withholding Certificate.
4. In the Tax Withholding section, select the appropriate status in the Statutory Employee field.
5. Save your work.

How do I report Maryland State Retirement Fund contributions on the W-2?


For employers performing end-of-year reporting through ADP, this value is reported in Box 14 of the W2.
To populate Box 14 for quarterly and year-end reporting:

70

Fusion: US End-of-Year Processing

1. Feed the appropriate W2 Box 14 balance.


2. Use the Manage Common Lookups task to update the meaning of the corresponding lookup code of
the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.
Note:
Prior to the 8.11 patch bundle, this lookup type was titled US_W2 BOX 14 USER-DEFINED.
The text you type becomes the label text appearing on the W-2 Box 14.

How do I report Pennsylvania Employee SUI on the W-2?


The Department of Labor and Industry does not require that the employee contribution to State
Unemployment be included on the W-2 form. Use Box 14 on Form W-2 to display the employee SUI
information.
To populate Box 14 for quarterly and year-end reporting:
1. Feed the appropriate W2 Box 14 balance.
2. Use the Manage Common Lookups task to update the meaning of the corresponding lookup code of
the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.
Note:
Prior to the 8.11 patch bundle, this lookup type was titled US_W2 BOX 14 USER-DEFINED.
The text you type becomes the label text appearing on the W-2 Box 14.

How do I select a private New Jersey Disability Insurance plan type?


By default, Oracle Fusion Human Capital Management for the United States assumes you are using the
state-administered Family Leave Insurance plan.
If you are implementing a state-approved private plan, you must make the following settings at the tax
reporting unit level:
1. Start the Manage Legal Reporting Unit HCM Information task.
2. In the Tax Reporting Unit tab, select New Jersey.
3. Navigate to New Jersey W-2 Reporting Rules Overrides section.
4. Select the private plan option for the Disability Plan Type.
5. Specify the plan number for the private plan.
6. Click Submit.

71

Fusion: US End-of-Year Processing

How do I select a private New Jersey Family Leave Insurance plan type?
By default, Oracle Fusion Human Capital Management for the United States assumes you are using the
state-administered Family Leave Insurance plan.
If you are implementing a state-approved private plan, you must make the following settings at the tax
reporting unit level:
1. Start the Manage Legal Reporting Unit HCM Information task.
2. In the Tax Reporting Unit tab, select New Jersey.
3. Navigate to New Jersey W-2 Reporting Rules Overrides section.
4. Select the private plan option for the Family Leave Insurance Plan Type.
5. Specify the plan number for the private plan.
6. Click Submit.

Can I override the W-2c Employee Report sort order?


No, you cannot change the sort order of the W-2c Employee Report. The structure of the output file is
mandated by the Social Security Administration requirements and is organized first by:
1. Payroll statutory unit
2. Tax reporting unit
3. Employee last name, first name, and middle name

Form W-2 Box Information


The following describes each of the balances assigned to various Form W-2 boxes.
These balances are required for end-of-year reporting. Use the Manage Balance Definitions task to
manually configure the feeds for those balances that begin with "W2". The remaining balances are fed
automatically.

Form W-2 Box Information


Box 1
Box Label

Fusion Balance

Additional Information

72

Fusion: US End-of-Year Processing

Wages, Tips, Other


Compensation

FIT Reduced Subject


Withholdable + FIT Subject Not
Withholdable

Box 2
Box Label

Fusion Balance

Federal Income Tax Withheld

FIT Withheld

Additional Information

Box 3
Box Label

Fusion Balance

Additional Information

Social Security Wages

Social Security Employee


Taxable

Box 4
Box Label

Fusion Balance

Additional Information

Social Security Tax Withheld

Social Security Employee


Withheld

73

Fusion: US End-of-Year Processing

Box 5
Box Label

Fusion Balance

Additional Information

Medicare Wages and Tips

Medicare Employee Reduced


Subject Withholdable

Box 6
Box Label

Fusion Balance

Additional Information

Medicare Tax Withheld

Medicare Employee Withheld

Box 7
Box Label

Fusion Balance

Additional Information

Social Security Tips

W2 Social Security Tips

Box 8
Box Label

Fusion Balance

Additional Information

Allocated Tips

W2 Allocated Tips

74

Fusion: US End-of-Year Processing

Box 10
Box Label

Fusion Balance

Additional Information

Dependent Care Benefits

W2 Dependent Care

Box 11
Box Label

Fusion Balance

Additional Information

Nonqualified Plans

W2 Nonqualified Plan or W2
Nonqualified 457

Box 12
Box Label

Fusion Balance

Additional Information

Codes

Varies

See "Form W-2 Box 12


Balances," below.

Box Label

Fusion Balance

Additional Information

Statutory Employee

N/A

Yes/No field on Federal


Employee Withholding

Box 13

75

Fusion: US End-of-Year Processing

Certificate.

Retirement Plan

N/A
Displays a checkbox on the W2, with selection indicating
participation, depending on
the results listed in the
Additional Information
column.

Checks the following balances


for values greater than zero:

W2 401k

W2 403b

W2 408k

W2 501c

W2 Pension Plan

W2 Roth 401k

W2 Roth 403b

Also checks the Reporting Card


field for a value of Y.

Third-party Sick Pay

N/A
Displays a checkbox on the W2, with selection indicating
receipt of pay, depending on
the results listed in the
Additional Information
column.

Checks the W2 Third Party Sick


Pay balance for a value greater
than zero.

Box 14A
Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14A

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

The label for this box is


determined by the value you
provide in the W2 Box 14A
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
76

Fusion: US End-of-Year Processing

SER_DFND lookup type.

Box 14B
Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14B

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14C

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

The label for this box is


determined by the value you
provide in the W2 Box 14B
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Box 14C

The label for this box is


determined by the value you
provide in the W2 Box 14C
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

77

Fusion: US End-of-Year Processing

Box 14D
Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14D

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14E

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Fusion Balance

Additional Information

The label for this box is


determined by the value you
provide in the W2 Box 14D
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Box 14E

The label for this box is


determined by the value you
provide in the W2 Box 14E
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Box 14F
Box Label

78

Fusion: US End-of-Year Processing

Varies

W2 Box 14F

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14G

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14H

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

The label for this box is


determined by the value you
provide in the W2 Box 14F
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Box 14G

The label for this box is


determined by the value you
provide in the W2 Box 14G
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Box 14H

The label for this box is


determined by the value you
provide in the W2 Box 14H
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
79

Fusion: US End-of-Year Processing

SER_DFND lookup type.

Box 14I
Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14I

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14J

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

The label for this box is


determined by the value you
provide in the W2 Box 14I
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Box 14J

The label for this box is


determined by the value you
provide in the W2 Box 14J
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

80

Fusion: US End-of-Year Processing

Box 14X
Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14X

For Oracle Fusion Third-Party


Tax Filing Interface users, this
information is not passed on
the output file.

The label for this box is


determined by the value you
provide in the W2 Box 14X
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box 14Z
Box Label

Fusion Balance

Additional Information

Varies

W2 Box 14Z

For Oracle Fusion Third-Party


Tax Filing Interface users, this
information is not passed on
the output file.

The label for this box is


determined by the value you
provide in the W2 Box 14Z
lookup code Meaning of the
ORA_HRX_US_W2_BOX_14_U
SER_DFND lookup type.

Prior to the 8.11 patch bundle,


this lookup type was titled
US_W2 BOX 14 USER-DEFINED.

Box 15
Box Label

Fusion Balance

Additional Information

81

Fusion: US End-of-Year Processing

State

N/A

Employer's State ID Number

N/A

As defined on the <state>


Income Tax jurisdiction through
the Manage Legal Reporting
Unit Registrations task.

Box Label

Fusion Balance

Additional Information

State Wages, Tips, Etc

SIT Reduced Subject


Withholdable + SIT Subject Not
Withholdable

FLI P.P. #

N/A

Box 16

Family Leave Insurance private


plan number, as defined on the
tax reporting unit.
Note:
New Jersey only.

Box 17
Box Label

Fusion Balance

Additional Information

State Income Tax

SIT Withheld

-FLI

W2 Family Leave Insurance

82

Family Leave Insurance

Fusion: US End-of-Year Processing

deduction amount.
Note:
New Jersey only.

Box 18
Box Label

Fusion Balance

Additional Information

Local Wages, Tips, Etc

Displays the following balances


across separate rows:

County Reduced Subject


Withholdable

City Reduced Subject


Withholdable

School Reduced Subject


Withholdable

Box 19
Box Label

Fusion Balance

Additional Information

Local Income Tax

Displays the following balances


across separate rows:

County Withheld

City Withheld

School Withheld

Box 20
Box Label

Fusion Balance

Additional Information

Locality Name

US_AREA2_MEANING: County
Name

83

Fusion: US End-of-Year Processing

US_AREA3_MEANING: City
Name
US_AREA4_MEANING: School
District Name

Form W-2 Box 12 Balances


The ORA_HRX_US_W2_BOX_12 lookup code contains the following Box 12 balance information:

Code

Balance

Description

W2 Uncollected Social
Security Tax Tips

Uncollected social security or RRTA tax on tips.

W2 Uncollected Medicare
Tips

Uncollected Medicare tax on tips.

Note:
Prior to the 8.11 patch
bundle, this was named
W2 Uncollected Medical
Tips.

W2 Group Term Life

A balance for Code A includes the amount of social


security tax on an employee's tips that could not be
collected because of insufficient funds.

A balance for Code B includes the amount of Medicare


tax on an employee's tips that could not be collected
because of insufficient employee funds.

Taxable cost of group-term life insurance over 50,000


USD.
A balance for Code C includes the value of employerprovided group-term life insurance coverage over
50,000 USD minus the employee's after-tax
contributions.

W2 401k

Elective deferrals to a section 401 (k) cash or deferred


arrangement.
A balance for Code D includes the employee's total
84

Fusion: US End-of-Year Processing

elective deferrals to a 401 (k) cash or deferred


arrangement, even if the employee exceeds the annual
elective deferral limit.
Note:
When feeding this balance, you must include any catchup deductions.

W2 403b

Elective deferrals to a section 403 (b) salary reduction


agreement.
A balance for Code E includes the employee's total
elective deferrals to a 403 (b) salary reduction
agreement to purchase an annuity contract, even if the
employee exceeds the annual elective deferral limit.
Note:
When feeding this balance, you must include any catchup deductions.

W2 408k

Elective deferrals to a section 408 (k) (6) salary


reduction SEP.
A balance for Code F includes the employee's total
elective deferrals to a 408 (k) (6) salary reduction
Simplified Employee Pension plan, even if the
employee exceeds the annual elective deferral limit.

W2 457

Elective deferrals and employers contributions


(including nonelective deferrals) to any governmental
or nongovernmental section 457 (b) deferred
compensation plan.
A balance for Code G includes the total elective and
nonelective contributions made to a 457 (b) deferred
compensation plan for government employees or tax
exempt organizations, even if the employee exceeds
the annual elective deferral limit.
Note:
When feeding this balance, you must include any catch85

Fusion: US End-of-Year Processing

up deductions.

W2 501c

Elective deferrals to a section 50 (c) (18) (D) tax-exempt


organization plan.
A balance for Code H includes the total elective
deferrals to a 501 (c) (18) (D) tax-exempt organization
plan (not employer nonelective contributions or
employee after-tax contributions).

W2 Nontax Sick

Nontaxable sick pay.


A balance for Code J includes the amount of third-party
sick pay that is not subject to federal income tax
because of the employee's after-tax contributions to
the sick pay plan.

W2 Excise Parachute

20% excise tax on excess golden parachute payments.


A balance for Code K includes a 20% excise tax on
excess golden parachute payments made to key
corporate employees after a merger or acquisition.

W2 Expense
Reimbursement

Substantiated employee business expense


reimbursements.
A balance for Code L includes the amount of employee
business expense treated as substantiated (nontaxable)
only if the employer reimburses its employees for
expenses under a per diem or mileage allowance that
exceeds the government-approved rates.

W2 Uncollected Social
Security Group Term Life

Uncollected social security or RRTA tax on taxable cost


of group-term life insurance over 50,000 USD (for
former employees).
A balance for Code M includes the amount of
uncollected social security tax on the value of excess
group-term life insurance coverage for former
86

Fusion: US End-of-Year Processing

employees.

W2 Uncollected Medicare
Group Term Life
Note:
Prior to the 8.11 patch
bundle, this was named
W2 Uncollected Medical
Group Term Life.

W2 Qualified Move

Uncollected Medicare tax on taxable cost of groupterm life insurance coverage over 50,000 USD (for
former employees).
A balance for Code N includes the amount of
uncollected Medicare tax on the value of excess groupterm life insurance coverage for former employees.

Excludable moving expense reimbursements paid


directly to employees.
A balance for Code P includes the amount of moving
expense reimbursements paid to employees that were
not included in the employee's income because they
were paid for qualified moving expenses.

W2 Nontax Combat

Nontaxable combat pay.


You can elect to have your non taxable combat pay
included in earned income for the earned income
credit.

W2 Medical Saving
Account

Employer contributions to an Archer MSA.

W2 408p

Employee salary reduction contributions under a


section 408 (p) SIMPLE.

A balance for Code R includes employer contributions


to your medical savings account (MSA).

A balance for Code S includes employee salary


reduction contributions under a section 408 (p) SIMPLE
(not included in box 1).

87

Fusion: US End-of-Year Processing

W2 Adoption

Adoption benefits.
A balance for Code T includes adoption benefits not
included in box 1.

W2 Nonqualified Stock

Income from the exercise of nonstatutory stock


option(s) (included in boxes 1, 3, and 5).
A balance for Code V includes income from the exercise
of nonstatutory stock options.

W2 Health Saving Account

Employer contributions (including employee


contributions through a cafeteria plan) to an
employee's health savings account.

W2 Nonqualified Deferred
Compensation

Deferrals under a section 409A nonqualified deferred


compensation plan.
The amount set aside under a nonqualified deferred
compensation plan. This includes the current year
deferrals and earnings on the current year and prior
year deferrals.

W2 409a Nonqualified
Income

Income under section 409A on a nonqualified deferred


compensation plan.
The amount set aside under a nonqualified deferred
compensation plan that is taxable in the year of
deferral due to the failure of the employer's plan to
meet certain qualifications under section 409a. Can
also be used to report amounts deferred into a
nonqualified plan in prior years if the employer's plan
was not modified.

AA

W2 Roth 401k

Designated Roth contributions to a Section 401 (k) plan.


If an employee participates in a Section 401 (k) plan
that includes a qualified Roth contribution program, the

88

Fusion: US End-of-Year Processing

employee may elect to make a designated Roth


contribution to the plan or program in lieu of elective
deferrals.
Note:
When feeding this balance, you must include any catchup deductions.

BB

W2 Roth 403b

Designated Roth contributions to a Section 403 (b)


plan.
If an employee participates in a 403 (b) salary reduction
program that includes a qualified Roth contribution
program, the employee may elect to make a designated
Roth contribution to the plan or program in lieu of
elective deferrals.
Note:
When feeding this balance, you must include any catchup deductions.

DD

W2 Health Coverage

Cost of employer-sponsored health coverage. Refer to


the IRS guidelines on what values should be included in
this box.

EE

W2 Roth 457B

Designated Roth contributions under a governmental


section 457 (b) plan.
This amount does not apply to contributions under a
tax-exempt organization section 457 (b) plan.
Note:
When feeding this balance, you must include any catchup deductions.

89

Fusion: US End-of-Year Processing

Fusion: US Third-Party Tax Filing Interface


February 2015
Author: John Lawson
Contributing Authors:

Copyright 2013, 2014, Oracle and/or its affiliates. All rights reserved.
This document is provided for information purposes only, and the contents hereof are subject to change without notice. This
document is not warranted to be error-free, nor subject to any other warranties or conditions, whether expressed orally or implied in
law, including implied warranties and conditions of merchantability or fitness for a particular purpose. We specifically disclaim any

Oracle Corporation

liability with respect to this document, and no contractual obligations are formed either directly or indirectly by this document. This

World Headquarters

document may not be reproduced or transmitted in any form or by any means, electronic or mechanical, for any purpose, without our

500 Oracle Parkway

prior written permission.

Redwood Shores, CA 94065


U.S.A.

Oracle and Java are registered trademarks of Oracle and/or its affiliates. Other names may be trademarks of their respective owners.

Worldwide Inquiries:
Phone: +1.650.506.7000
Fax: +1.650.506.7200
oracle.com

Intel and Intel Xeon are trademarks or registered trademarks of Intel Corporation. All SPARC trademarks are used under license and
are trademarks or registered trademarks of SPARC International, Inc. AMD, Opteron, the AMD logo, and the AMD Opteron logo are
trademarks or registered trademarks of Advanced Micro Devices. UNIX is a registered trademark of The Open Group. 0113

90