SmartFusion Modules > Payroll > Taxes > Quarterly Tax Report > State Unemployment Reports 

Recent Changes:  
6.150 - Updated data pull to include both gross wages and taxable wages; Added new field to form for TWC Account Number

https://www.twc.texas.gov/unemployment-tax-services-online-wage-reporting#requirements

The following link has the actual ICESA specification:
https://www.twc.texas.gov/quickfile-wage-reporting-program#unemploymentTaxServices

A/N = Alphanumeric; left-justified and blank-filled
N = Numeric; right justified, zero-filled, unsigned, Do not include decimal in fields containing dollars and cents
Record length is 275 for all record types

A Type Record – ICESA Transmitter Record

Location Field Name Lgth Type Description & Remarks
1 Record Identifier 1 A/N “A”
2-5 Year 4 A/N Reporting year; YYYY; To Date Year
6-14 Transmitter Federal EIN 9 A/N Numeric; Omit hyphens, prefixes & suffixes; PR FederalTaxId
15-18 Taxing Entity Code 4 A/N "UTAX”
19-23 Blank 5 A/N blanks
24-73 Transmitter Name 50 A/N Organization Name
74-113 Transmitter Street Address 40 A/N Organization Address1
114-138 Transmitter City 25 A/N Organization City
139-140 Transmitter State 2 A/N Standard 2-char code; Organization State
141-153 Blank 13 A/N blanks
154-158 Transmitter Zip Code 5 A/N Organization ZipCode
159-163 Transmitter Zip Code Extens 5 A/N Optional; 4-digit extension; Include hyphen in position 159; If unknown, fill with blanks
164-193 Transmitter Contact 30 A/N Title of individual from transmitter organization, who is responsible for the accuracy and completeness of the wage report; PR-W2 ContactPerson
194-203 Transmitter Contact Phone Number 10 A/N PR-W2 ContactPhone
204-207 Telephone Extension/Box 4 A/N PR-W2 ContactExtension
208-213 Media Transmitter/Authoriz Numbr 6 A/N blanks
214 C-3 DataIndicator 1 A/N “Y”
215-219 Blank 5 A/N blanks
220 Allocation List Indicator 1 A/N blanks
221-229 Service Agent ID 9 A/N blanks
230-242 Total Remittance Amount 13 N blanks
243-250 Media Creation Date 8 A/N MMDDYYYY; Current Date
251-275 Blank 25 A/N blanks

B Type Record – ICESA Basic Information Record

Location Field Name Lgth Type Description & Remarks
1 Record Identifier 1 A/N “B”
2-5 Year 4 A/N Reporting Year
6-14 Transmitter Federal EIN 9 A/N Numeric; Omit hyphens, prefixes and suffixes; PR FederalTaxId
15-22 Computer 8 A/N blanks
23-24 Internal Label 2 A/N blanks
25 Blank 1 A/N blanks
26-27 Density 2 A/N blanks
28-30 Recording Code 3 A/N blanks
31-32 Number of Tracks 2 A/N blanks
33-34 Blocking Factor 2 A/N blanks
35-38 Taxing Entity Code 4 A/N “UTAX”
39-275 Misc fields A/N blanks

E Type Record – ICESA Employer Record

Location Field Name Lgth Type Description & Remarks
1 Record Identifier 1 A/N “E”
Only one code “E” record is allowed per account
All employees for this account must be reported in the “S” records
The “T” record for this account follows all “S” records
2-5 Payment Year 4 A/N Reporting Year YYYY
6-14 Federal EIN 9 A/N Numeric; Omit hyphens, prefixes and suffixes; PR FederalTaxId
15-23 Blank 9 A/N blanks
24-73 Employer Name 50 A/N The first 50 characters of the employer name exactly as registered with TWC; Organization Name
74-113 Employer Street Address 40 A/N Organization Address1
114-138 Employer City 25 A/N Organization City
139-140 Employer State 2 A/N 2-character FIPS postal abbreviation; Organization State
141-148 Blank 8 A/N blanks
149-153 Zip Code Extension 5 A/N 4-digit extension of zip code with hyphen in position 149. If unknown, enter blanks
154-158 Zip Code 5 A/N Organization ZipCode
159 Blank 1 A/N blank
160 Type of Employment 1 A/N blank
161-162 Blocking Factor 2 A/N blanks
163-166 Estab# or Coverg Grp/PRU 4 A/N blanks
167-170 Taxing Entity Code 4 A/N “UTAX”
171-172 State Code 2 A/N “48” for Texas; Non-Texas will not be processed
173-181 State Unemploy Account # 9 A/N TWC employer account number from form
All TWC account numbers are numeric with 9 digits
including any leading zeros and an ending check digit
A valid TWC account number is mandatory
182-187 NAICS Code 6 A/N Employer NAICS Code; 999300 for Local Govt
188-189 Reporting Period 2 A/N “03” = First quarter; End Date Month
“06” = Second quarter
"09” = Third quarter
“12” = Fourth quarter
190 No Workers/No Wages 1 N 0 = this E record will not be followed by S type employee records
1 = the E record will be followed by S type employee records
191-275 Misc fields A/N blanks

S Type Record – ICESA Employee Wage Record

Location Field Name Lgth Type Description & Remarks
1 Record Identifier 1 A/N “S”
2-10 Social Security Number 9 A/N Employee cssn; If not known enter “I” in position 2 and blanks in positions 3-10
11-30 Employee Last Name 20 A/N Employee clastname
31-42 Employee First Name 12 A/N Employee cfirstname
43 Employee Middle Initial 1 A/N Employee cmi; If none, enter blank
44-45 State Code 2 A/N “48”; Records with state code not = 48 (Texas) will not be processed
46-49 Blank 4 A/N blanks
50-63 State QTR Gross Wages 14 N blanks
64-77 QTR Unemploy Total Wages 14 N Employee’s total gross wages for the quarter
Include all tip income. Enter dollars and cents with no decimal point.
Do not report negative wages as they will not be processed
Negative wages should be reported as an adjustment to a prior quarter (submit Form C-7)
78-91 QTR Unemploy Excess Wages 14 N blanks
92-105 QTR Unemploy Taxable Wages 14 N Employee’s total taxable wages for the quarter up to the annual maximum amount
Enter dollars and cents with no decimal point
106-120 QTR Disabil Taxable Wages 15 N blank
121-129 Quarterly Tip Wages 9 N blanks
130-131 Number of Weeks Worked 2 A/N blanks
132-134 Number of Hours Worked 3 A/N blanks
135-142 Blank 8 A/N blanks
143-146 Taxing Entity Code 4 A/N “UTAX”
147-155 Unemploymt Account Number 9 A/N TWC employer account number
Numeric with 9 digits including any leading zeros and an ending check digit
A valid TWC account number is mandatory. Do not enter dashes.
156-275 Blanks A/N Special Note in File that remaining fields are blank

T Type Record – ICESA Total Record

Location Field Name Lgth Type Description & Remarks
1 Record Identifier 1 A/N “T”
2-8 Total Number Employees 7 N Total number of “S” records for the preceding “E” record employer account
9-12 Taxing Entity Code 4 A/N “UTAX”
13-26 QTR Total Gross Wages 14 N blank
27-40 QTR Unemploy Total Wages 14 N Quarterly total gross wages for this account
Include all tip income
Total of this field on all “S” records for the account shown in the preceding “E” record
Enter dollars and cents with no decimal point.
41-54 QTR Unemploy Excess Wages 14 N blank
55-68 QTR Unemploy Taxable Wages 14 N Quarterly total taxable wages for this account
Enter dollars and cents with no decimal point
69-81 QTR Tip Wages for Employer 13 N blanks
82-87 U.I. Tax Rate This Quarter 6 A/N The employer’s tax rate for this reporting period from the form
Decimal point followed by 5 digits, e.g., 2.8% = .02800
88-100 State QTR U.I. Taxes Due 13 N Taxes due = Quarterly state U.I. taxable wages times U.I. tax rate
Enter dollars and cents with no decimal point
101-111 Prev QTRs Underpayment 11 N blanks
112-122 Interest 11 N blanks
123-133 Penalty 11 N blanks
134-144 Credit/ Overpayment 11 N blanks
145-148 Employer Assessment Rate 4 A/N blanks
149-159 Employer Assessment Amount 11 N blanks
163 Employee Assessment Rate 4 A/N blanks
164-174 Employee Assessment Amount 11 N blanks
175-185 Total Payment Due 11 N blanks
186-198 Allocation Amount 13 N blanks
199-212 Wages Subj to Income Tax 14 N blanks
213-226 State Income Tax Withheld 14 N blanks
227-233 Mth1 Employmt for Employer 7 N Total number of employees covered by U.I. who worked during, or received pay for,
the pay period including the 12th day of the 2nd month of the reporting period
234-240 Mth2 Employmt for Employer 7 N Total number of employees covered by U.I. who worked during, or received pay for,
the pay period including the 12th day of the 2nd month of the reporting period
241-247 Mth3 Employmt for Employer 7 N Total number of employees covered by U.I. who worked during, or received pay for,
the pay period including the 12th day of the 3rd month of the reporting period.
248-250 County Code 3 A/N County code of the county in which you had the greatest number of employees
See Appendix B, State County Codes
251-257 Outside County Employees 7 N Enter the number of employees outside the county
shown in the “County Code” field at location 248-250, enter zeros if none
258-275 Misc fields A/N blanks

F Type Record – ICESA Final Record

Location Field Name Lgth Type Description & Remarks
1 Record Identifier 1 A/N “F”
2-11 Total Number of Employees 10 N Total number of “S” records in the entire file
12-21 Total Number of Employers 10 N Optional: Total number of “E” records in the entire file
22-25 Taxing Entity Code 4 A/N "UTAX”
26-40 QTR Total Gross Wages 15 N blanks
41-55 QTR U.I.Gross/TotalWages 15 N Quarterly total gross wages
Include all tip income. Enter dollars and cents with no decimal point.
Total of this field on all “S” records in the file.
56-70 QTR U.I. Excess Wages 15 N blanks
71-85 QTR U.I. Taxable Wages 15 N Quarterly total taxable wages
Enter dollars and cents with no decimal point. Total of this field on all “S” records in the file.
86-275 Misc fields N blanks