Individual ITC's may supply slightly different instructions depending on the policies and procedures of the ITC.  Therefore, these procedures are intended to be general guidelines only.


  • Federal filing deadline to Business Services Online is January 31, 2025.
  • Ohio State Tax filing deadline to Ohio Business Gateway is January 31, 2025.
  • Indiana State Tax filing deadline is January 31, 2025.
  • Kentucky State Tax filing deadline is January 31, 2025.
  • Michigan State Tax filing deadline is January 31, 2025.
  • Pennsylvania State Tax filing deadline is January 31, 2025.
  • West Virginia State Tax filing deadline is January 31, 2025.
  • Regional Income Tax Agency (RITA) filing deadline is February 28, 2025.
  • Central Collection Agency (CCA) filing deadline is February 28, 2025.
  • City Tax filing deadlines may vary.  Please check with each city.

Preliminary Calendar Year-End Closing


  1. Create the W2 SSN Verification Submission File

https://www.ritaohio.com/TaxRatesTable

http://ccatax.ci.cleveland.oh.us/?p=mmspec

The Submitter EIN is the Federal ID used when registering with Social Security Administration-Business Services Online (SSA-BSO)

The Submitter User Id is the unique Id assigned when registering with the Social Security Administration-Business Services Online (SSA-BSO)


If needing to import the OAPSE report definition, do the following:

  • Go to the Report Repository (found under Help>Public Shared Reports Library)
  • Click Public Share Report Library
  • Under CYE-Based Reports, click OAPSE Report.rpd-json to download the file to your computer
  • Go to Reports>Report Manager
  • Click Import Report
  • Browse to locate the OAPSE Report.rpd-json on your computer
  • Click Save


Month End Closing


Quarter End Closing


If you need to begin January payroll processing BEFORE completing W2 processing, do the following:

  • Leave the December posting period OPEN (December does not have to be Current for W2 processing).
  • Go to Core>Posting Period, click Create. 
    • Calendar Month = January
    • Calendar Year = YYYY
    • Current = Mark the checkbox to make the January posting period CURRENT
  • Process your first January payroll.

When you are ready to process your W2s, you may do so at any time beginning with Step 16.


W2 Processing

Steps 16 - 23 in the W2 Processing section are a repeat of Steps 2 - 12 in the Preliminary Calendar Year End Closing section of the checklist.  If Steps 2 - 12 were not already completed, please assure Steps 16 - 23 are completed now.

State of Indiana: The State of Indiana requires a county withholding as well.  Please use the following information to verify the State of Indiana has been set up properly:

  • The Payroll Item Configuration record for the vendor has the Type equaling CityTax and the assigned Payee has IN as the address state.
  • The Payroll Item record for your employees has a Deduction Type equaling Residence and the appropriate Indiana county code (found in Indiana EFW2 (W-2 and WH-3) Electronic Filing Requirements, Appendix A) is entered in Standard CF>Code 1. 
    • The codes are currently 01 – 92. If using 1 – 9, it must be entered as 01, 02, 03, 04, 05, 06, 07, 08, 09.  


https://www.ritaohio.com/TaxRatesTabl

http://ccatax.ci.cleveland.oh.us/?p=mmspec

This amount will be placed in Box 12 with code W.


The Submitter EIN is the Federal ID used when registering with Social Security Administration-Business Services Online (SSA-BSO).

The Submitter User Id is the unique Id assigned when registering with the Social Security Administration-Business Services Online (SSA-BSO).


A Core>Adjustment to the Federal Tax Payroll Item is the only requirement. The amount entered exceeding the maximum ($5,000.00) will be added to the Total Gross and Applicable Gross fields on Federal Tax, Ohio State Tax, and City (if applicable) Payroll Items. 

These amounts will appear on the W2 in Box 10.


There are two types of Third Party Sick Pay - Taxable and Non-Taxable.  Based on the type of Third Party Sick Pay paid, enter the following Adjustments:

If Medicare Tax was not withheld by the third party vendor, the Board will need to pay for both Employee and Employer portion of Medicare. The employee can then reimburse the district - if desired.   

This information will be placed on the W2 in Box 12 as a Code J.


If the Life Insurance Premium Pay Type was included prior to the last pay of the calendar year (refer to Step 2 of the checklist), then no further steps are necessary.

If the Life Insurance Premium Pay Type was not used prior to the last pay of the calendar year, a Core>Adjustments using the Type of Life Insurance Premium for the calculated cost must be created. The Life Insurance Premium Adjustment will automatically update the Total Gross and Applicable Gross on the Federal Tax, Ohio State Tax, City (if applicable), Medicare Payroll Items.  No further adjustments are necessary for Total Gross and Applicable Gross. 

The Medicare withholding must be paid.  The Board will need to pay for both the Employee and Employer portion of Medicare. The employee can then reimburse the district - if desired.   Create a Core>Adjustments for the Medicare Payroll Item using the Type of Amount Withheld and/or Board's Amount of payroll item.  If Medicare is fully board paid, create a Core>Adjustments for the Medicare Payroll Item using the Type of Board Pickup Amount of Payroll Item.  This adjustment will update both the Medicare pickup and Medicare on the W2.  Another adjustment will need to be made to balance the 941 QTD Employer's Medicare Contribution using Type of Board's Amount of payroll item for this amount. 

The software provides the ability to withhold city tax on non-cash earnings. City tax withholding is based on whether the Core>Payroll Item Configuration>Tax Non Cash Earn checkbox is marked or not marked. Keep in mind, city taxes may also need to be paid if the employee is not a resident of the city where the tax is deducted.

This information will be placed on the W2 in Box 14 as a Code Fringe.


Reimbursements for moving expenses paid to active military employees, including payments made directly to a third party, should be reported.  The moving expense amount is treated as an excludable fringe benefit. 

A Core>Adjustments to the Federal Tax Payroll Item is the only requirement.

This information will be placed on the W2 in Box 12 with a code P.


A Core>Adjustment to the Federal Tax Payroll Item is the only requirement.  The Vehicle Lease Adjustment will automatically update the Total Gross and Applicable Gross on the Federal Tax and Ohio State Tax Payroll Items. 

This information will be placed on the W2 in Box 14.

If the Adoption Assistance payment (refer to Step 3, using the Adoption Assistance Pay Type) was processed as part of a payroll prior to calendar year end, no further processing is required.  

If the Adoption Assistance Pay Type was not used prior to the last pay of the calendar year, a Core>Adjustments using the Type of Adoption Assistance for the payment must be created.  The only Adjustment needed is the Type>Federal Tax Payroll Item. The Adoption Assistance Adjustment will automatically update the Total Gross and Applicable Gross on the Federal Tax, City (if applicable), Medicare Payroll Items. No further adjustments for Total Gross and Applicable Gross are necessary.

The software provides the ability to withhold city tax on non-cash earnings. City tax withholding is based on whether the Core>Payroll Item Configuration>Tax Non Cash Earn checkbox is marked or not marked. Keep in mind, city taxes may also need to be paid if the employee is not a resident of the city where the tax is deducted.

This information will be placed on the W2 in Box 12 as a Code T.


If the Non-cash Taxable Benefit payment (Step 4, using the Non-cash Taxable Benefit Pay Type) was processed as part of a payroll prior to calendar year end, no further processing is required.  

If the Non-cash Taxable Benefit Pay Type was not used prior to the last pay of the calendar year, a Core>Adjustment to the Federal Tax Payroll Item is required.  The Taxable Benefits Adjustment will automatically update the Total and Applicable Gross amounts on the Federal Tax, Ohio State Tax, City and OSDI (if applicable), and Medicare Payroll Items.  No further adjustments for Total Gross and Applicable Gross are necessary. 

The Medicare withholding must be paid.  The Board will need to pay for both the Employee and Employer portion of Medicare. The employee can then reimburse the district - if desired.   Create a Core>Adjustments for the Medicare Payroll Item using the Type of Amount Withheld and/or Board's Amount of payroll item.  If Medicare is fully board paid, create a Core>Adjustments for the Medicare Payroll Item using the Type of Board Pickup Amount of Payroll Item.  This adjustment will update both the Medicare pickup and Medicare on the W2.  Another adjustment will need to be made to balance the 941 QTD Employer's Medicare Contribution using Type of Board's Amount of payroll item for this amount.                                                                                                                                                                                                                                                                 

If the Employer Health Coverage Costs needs updated, create a Core>Adjustments for the Federal Tax Payroll Item using the Type of Health Insurance.  Keep in mind, the amount entered on the Health Insurance Adjustment does not override the existing amount. The Adjustment amount is added or subtracted to the existing total. 

This information is placed in Box 12 with code DD.


The only Adjustment needed is the Type>Federal Tax Payroll Item.

This information is placed in Box 12 with code FF.


W2 Report and Submission


When processing the W2 Submissions, Forms, or XML options, the employer information should default to the values in Core>Organization.  If the employer information is blank (not defaulting), set the Save and Recall option to Default.  The information should once again populate as expected. 

For more details regarding the W2 Report and Submission program and its options, click here.

W2 Report and Submission/Generate Report can be run as many times as necessary until all data on report is correct.  Please see document called Affects of Special Situations on W2 Processing for additional assistance with balancing.


If printing Employee 8.5" x 14" Z-Fold W2's using the USPS file:

  • Info - Job started to generate W2 Forms.  Generated Forms can be found in the W2 Form Output Files View.

If printing Employee 8.5" x 14" Z-Fold W2's using Edge's Account Ability:

If printing Employer 8.5" x 11" 4- Up copies using the USPS file:

  • Info - Job started to generate W2 Forms.  Generated Forms can be found in the W2 Form Output Files View.

If printing Employer 8.5" x 11" 4 Up copies W2's using Edge's Account Ability:

If printing City 8.5" x 11" 4- Up copies using the USPS file:

  • Info - Job started to generate W2 Forms.  Generated Forms can be found in the W2 Form Output Files View.

If printing City 8.5" x 11" 4 Up copies W2's using Edge's Account Ability:


Please go to System>Configuration>W2 Configuration and verify the ‘District Will Submit Own W2 Files’ checkbox is marked correctly. If your ITC is submitting the file on your behalf, the checkbox should be unmarked. If you are submitting your own file, the checkbox should be marked.  Please work with your ITC to determine how this field should be marked.

For the Steps below that require you to use your BSO, your existing BSO User ID and password are no longer used to access BSO employer services. You must use a Social Security online account, Login.gov, or ID.me credential to gain access to the BSO application. For more information, click here.  All submitters must obtain a BSO User Identification (ID) through our registration process (see Section 5) and must enter that BSO User ID in the RA (Submitter) Record.


OR

OR

The following is the criteria each state requires for filing on paper or electronically:

StateFiling Requirements
Indiana

Requires electronic filing if 25 or more W2's.

Kentucky

Only accepts electronic filing W2's.

MichiganRequires electronic filing if 250 or more W2's.
PennsylvaniaRequires electronic filing if 10 or more W2's.
West VirginiaRequires electronic filing if 25 or more W2's.


OR

OR

OR

OR