ICESA Format – QuickFile Wage Reporting Program
Table of Contents
Overview……………………………………………………………………………………..
ICESA Format Record Layouts…………………………………………………………
A Type Record – ICESA Transmitter Record…………………………………….
B Type Record – ICESA Basic Information Record…………………………….
E Type Record – ICESA Employer Record……………………………………….
S Type Record – ICESA Employee Wage Record……………………………….
T Type Record – ICESA Total Record……………………………………………..
F Type Record – ICESA Final Record……………………………………………..
Inquiries……………………………………………………………………………………..
Appendix A – Example of Proper Record Sequence for ICESA…………………..
Appendix B – State County Codes……………………………………………………..
1
1
2
3
4
5
8
10
11
11
12
Overview
This document describes the ICESA format published by the National
Association of State Work Force Agencies (formerly ICESA - Interstate
Conference of Employment Security Agencies) with fields defined for
reporting to the Texas Workforce Commission.
When using this format, TWC requires that you report C-3
Contribution Data, C-4 Wage Detail Data and if applicable, BLS3020
Worksite Data.
Records should be fixed length of 275 bytes followed by both carriage
return and line feed codes respectively.
Multiple accounts may be reported on the same ICESA file.
QuickFile does not support the allocation of a single remittance to
multiple accounts.
ICESA Format Record Layouts
Data Types:
ICESA Format
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.
Page 1
A Type Record - ICESA Transmitter Record
Location
1
2-5
6-14
15-18
19-23
24-73
74-113
114-138
139-140
141-153
154-158
159-163
Field Name
Field
Length
1
Type
Description & Remarks
A/N
Constant “A”.
4
A/N
Transmitter
Federal EIN
9
A/N
Taxing Entity
Code
Blank
Transmitter
Name
Transmitter
Street
Address
Transmitter
City
Transmitter
State
Blank
Transmitter
Zip Code
Transmitter
Zip Code
Extension
4
A/N
Year for which this report is
being prepared as YYYY.
Transmitter’s Federal Employer
Identification Number. Only
numeric characters. Omit
hyphens, prefixes & suffixes.
Constant “UTAX”.
5
50
A/N
A/N
40
A/N
25
A/N
2
A/N
13
5
A/N
A/N
5
A/N
Record
Identifier
Year
Blanks.
Name of the organization
submitting the file.
Street address of the organization
submitting the file.
City of the organization
submitting the file.
Standard two-character FIPS
postal abbreviation
Blanks.
Valid zip code.
Optional. Four-digit zip code
extension. Include hyphen in
position 159. If unknown, fill
with blanks.
Title of individual from
transmitter organization, who is
responsible for the accuracy and
completeness of the wage report.
Telephone number at which the
transmitter contact can be
telephoned.
164-193
Transmitter
Contact
30
A/N
194-203
Transmitter
Contact
Telephone
Number
Telephone
Extension/Box
Media
Transmitter/
Authorization
Number
C-3 Data
Indicator
Blank
Allocation List
Indicator
Service Agent
ID
10
A/N
4
A/N
6
A/N
Transmitter telephone extension
or message box.
Blanks.
1
A/N
Constant “Y”
5
1
A/N
A/N
Blanks.
Blanks.
9
A/N
Blanks.
204-207
208-213
214
215-219
220
221-229
ICESA Format
Page 2
Location
Field Name
230-242
Total
Remittance
Amount
Media Creation
Date
Blank
243-250
251-275
Field
Length
13
Type
8
A/N
Date: MMDDYYYY.
25
A/N
Blanks.
N
Description & Remarks
Blanks.
B Type Record - ICESA Basic Information Record
Location
1
2-5
6-14
15-22
23-24
25
26-27
28-30
31-32
33-34
35-38
39-146
147-190
191-225
226-245
246-247
248-252
253-257
258-262
263-275
Field Name
Field
Length
1
Type
Description & Remarks
A/N
Constant “B”.
4
A/N
Transmitter
Federal EIN
9
A/N
Computer
Internal Label
Blank
Density
Recording
Code
(EBCDIC or
ASCII
Character Set)
Number of
Tracks
Blocking
Factor
Taxing Entity
Code
Blank
Organization
Name
Street Address
City
State
Blank
Zip Code
Zip Code
Extension
Blank
8
2
1
2
3
A/N
A/N
A/N
A/N
A/N
Year for which this report is being
prepared as YYYY.
Transmitter’s Federal Employer
Identification Number. Enter
only numeric characters. Omit
hyphens, prefixes and suffixes.
Blanks.
Blanks.
Blanks.
Blanks.
Blanks.
2
A/N
Blanks.
2
A/N
Blanks.
4
A/N
Constant “UTAX”.
108
44
A/N
A/N
Blanks.
Blanks.
35
20
2
5
5
5
A/N
A/N
A/N
A/N
A/N
A/N
Blanks.
Blanks.
Blanks.
Blanks.
Blanks.
Blanks.
13
A/N
Blanks.
Record
Identifier
Year
ICESA Format
Page 3
E Type Record - ICESA Employer Record
Location
1
2-5
6-14
15-23
24-73
74-113
114-138
139-140
Field Name
Field
Length
1
Type
Description & Remarks
A/N
Payment Year
4
A/N
Federal EIN
9
A/N
Blank
Employer
Name
9
50
A/N
A/N
Employer
Street Address
Employer City
Employer State
40
A/N
Constant “E”. Only one code “E”
record is allowed per account.
Code an “E” record for each
different account, if filing for
multiple accounts. All employees
for this account must be reported
in the “S” records that follow with
a code “T” record for this account
following all “S” records.
Year for which the report is being
prepared as YYYY.
Numeric characters only. Omit
hyphens, prefixes and suffixes.
Blanks.
The first 50 characters of the
employer name exactly as
registered with TWC.
Street address of the employer.
25
2
A/N
A/N
Record
Identifier
141-148
149-153
Blank
Zip Code
Extension
8
5
A/N
A/N
154-158
159
160
Zip Code
Blank
Type of
Employment
Blocking
Factor
Establishment
Number or
Coverage
Group/PRU
Taxing Entity
Code
State Code
5
1
1
A/N
A/N
A/N
Employer’s city.
Standard two-character FIPS
postal abbreviation of the
employer’s address.
Blanks.
Four-digit extension of zip code
with hyphen in position 149. If
unknown, enter blanks.
Valid zip code.
Blank.
Blank.
2
A/N
Blanks.
4
A/N
Blanks.
4
A/N
Constant “UTAX”.
2
A/N
State
Unemployment
Insurance
Account
Number
9
A/N
Constant “48” FIPS postal code to
indicate that wages are being
reported to Texas. Records with
state code not = 48 (Texas) will
not be processed.
TWC employer account number.
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.
161-162
163-166
167-170
171-172
173-181
ICESA Format
Page 4
Location
Field Name
Field
Length
Type
Description & Remarks
182-187
NAICS Code
6
A/N
188-189
Reporting
Period
2
A/N
No
Workers/No
Wages
1
N
Tax Type Code
Taxing Entity
Code
State Control
Number
Unit Number
Blank
Foreign
Indicator
Blank
Other EIN
Blank
1
5
A/N
A/N
Do not enter dashes.
Enter the 6-digit North American
Industry Classification System
code that best classifies the
employer.
The last month of the calendar
quarter to which the report
applies.
“03” = First quarter
“06” = Second quarter
“09” = Third quarter
“12” = Fourth quarter
0 = Indicates that this E record
will not be followed by S type
employee records.
1 = Indicates that the E record
will be followed by S type
employee records.
Blank.
Blanks.
7
A/N
Blanks.
5
47
1
N
A/N
A/N
Blanks.
Blanks.
Blank.
1
9
9
A/N
A/N
A/N
Blank.
Blanks.
Blanks.
190
191
192-196
197-203
204-208
209-255
256
257
258-266
267-275
S Type Record- ICESA Employee Wage Record
Location
1
2-10
11-30
31-42
43
44-45
Field Name
Record
Identifier
Social Security
Number
Employee Last
Name
Employee First
Name
Employee
Middle Initial
State Code
ICESA Format
Field
Length
1
Type
Description & Remarks
A/N
Constant “S”.
9
A/N
20
A/N
Employee’s Social Security
number. If not known enter “I”
in position 2 and blanks in
positions 3-10.
Employee last name.
12
A/N
Employee first name.
1
A/N
2
A/N
Employee middle initial. If none,
enter blank.
Constant “48” FIPS postal code to
Page 5
Location
46-49
50-63
64-77
78-91
92-105
106-120
121-129
130-131
132-134
135-142
143-146
147-155
*
156-161
Field Name
Field
Length
Type
Description & Remarks
indicate that wages are being
reported to Texas. Records with
state code not = 48 (Texas) will
not be processed.
Blanks.
Blanks.
Blank
State QTR
Total Gross
Wages
State QTR
Unemployment
Insurance
Total Wages
4
14
A/N
N
14
N
State QTR
Unemployment
Insurance
Excess Wages
State QTR
Unemployment
Insurance
Taxable Wages
Quarterly State
Disability
Insurance
Taxable Wages
Quarterly Tip
Wages
Number of
Weeks Worked
Number of
Hours Worked
Blank
Taxing Entity
Code
State
Unemployment
Insurance
Account
Number
14
N
14
N
15
N
Employee’s total taxable wages
for the quarter up to the annual
maximum amount. Enter dollars
and cents with no decimal point.
Blanks.
9
N
Blanks.
2
A/N
Blanks.
3
A/N
Blanks.
8
4
A/N
A/N
Blanks.
Constant “UTAX”.
9
A/N
TWC employer account number.
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.
Do not enter dashes.
Blanks.
6
A/N
Enter the 6-digit North American
Industry Classification System
code that best describes the work
site where employee is assigned.
* NOTE:
(156-275)
NAICS Code
ICESA Format
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).
Blanks.
Page 6
Location
Field Name
Field
Length
10
Type
Description & Remarks
*
162-171
>>
Unit/Division
Location/Plant
Code
(Establishment
ID)
>>
Unit/Division
Location/Plant
Code
(Unit Number)
A/N
Blanks.
5
N
State Taxable
Wages
State Income
Tax Withheld
Seasonal
Indicator
Employer
Health
Insurance
Code
Employee
Health
Insurance
Code
Probationary
Code
Officer Code
Wage Plan
Code
Month 1
Employment
14
N
Optional, enter zeros if not
reporting a business unit
number for this employee.
Business unit number will be
shown on employer chargeback
notice. Must be numeric, right
justified and zero filled.
Blanks.
14
N
Blanks.
2
A/N
Blanks.
1
A/N
Blank.
1
A/N
Blank.
1
A/N
Blank.
1
1
A/N
A/N
Blank.
Blank.
1
A/N
* 213
Month 2
Employment
1
A/N
* 214
Month 3
Employment
1
A/N
Reporting
6
A/N
Enter “1” if employee covered by
Unemployment Insurance (U.I.)
worked during, or received pay
for, the pay period including the
12th day of the 1st month of the
reporting period.
Otherwise, enter “0”.
Enter “1” if employee covered by
U.I. worked during, or received
pay for, the pay period including
the 12th day of the 2nd month of
the reporting period. Otherwise,
enter “0”.
Enter “1” if employee covered by
U.I. worked during, or received
pay for, the pay period including
the 12th day of the 3rd month of
the reporting period. Otherwise,
enter “0” .
The last month and year of the
172-176
177-190
191-204
205-206
207
208
209
210
211
* 212
215-220
ICESA Format
Page 7
Location
Field Name
Field
Length
Type
Description & Remarks
6
A/N
calendar quarter for which this
report applies, e.g.,
“022013” for Jan-Mar of 2013.
Optional
6
A/N
Optional
43
A/N
Blanks.
Quarter and
Year
221-226
227-232
233-275
Date First
Employed
Date of
Separation
Blank
T Type Record - ICESA Total Record
Location
1
2-8
9-12
13-26
27-40
41-54
55-68
69-81
82-87
Field Name
Field
Length
1
Type
Description & Remarks
A/N
Total Number
of Employees
7
N
Taxing Entity
Code
State QTR
Total Gross
Wages for
Employer
State QTR
Unemployment
Insurance
Total Wages for
Employer
4
A/N
Constant “T”. Code a “T” record
giving totals for the account
shown in the preceding “E”
record.
Total number of “S” records for
the preceding “E” record employer
account.
Constant “UTAX”.
14
N
Blanks.
14
N
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.
Blanks.
14
N
Quarterly total taxable wages for
this account. Enter dollars and
cents with no decimal point.
13
N
Blanks.
6
A/N
Record
Identifier
State QTR
Unemployment
Insurance
Excess Wages
for Employer
State QTR
Unemployment
Insurance
Taxable Wages
for Employer
Quarterly Tip
Wages for
Employer
U.I. Tax Rate
This Quarter
ICESA Format
The employer’s tax rate for this
reporting period. Decimal point
followed by 5 digits, e.g., 2.8% =
Page 8
Location
Field Name
Field
Length
Type
Description & Remarks
88-100
State QTR U.I.
Taxes Due
13
N
101-111
Previous
Quarter(s)
Underpayment
Interest
Penalty
Credit/
Overpayment
Employer
Assessment
Rate
Employer
Assessment
Amount
Employee
Assessment
Rate
Employee
Assessment
Amount
Total Payment
Due
Allocation
Amount
Wages Subject
to State
Income Tax
State Income
Tax Withheld
Month 1
Employment
for Employer
11
N
.02800
Taxes due = Quarterly state U.I.
taxable wages times U.I. tax rate.
Enter dollars and cents with no
decimal point.
Blanks.
11
11
11
N
N
N
Blanks.
Blanks.
Blanks.
4
A/N
Blanks.
11
N
Blanks.
4
A/N
Blanks.
11
N
Blanks.
11
N
Blanks.
13
N
Blanks.
14
N
Blanks.
14
N
Blanks.
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 1st month of the reporting
period.
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.
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.
112-122
123-133
134-144
145-148
149-159
160-163
164-174
175-185
186-198
199-212
213-226
227-233
Month 2
Employment
for Employer
7
N
234-240
7
N
241-247
Month 3
Employment
for Employer
ICESA Format
Page 9
Location
Field Name
Field
Length
Type
248-250
County Code
3
A/N
251-257
Outside
County
Employees
7
N
258-267
Document
Control
Number
Blank
10
A/N
Enter the number of employees
outside the county shown in the
“County Code” field at location
248-250, enter zeros if none.
Blanks.
8
A/N
Blanks.
268-275
Description & Remarks
County code of the county in
which you had the greatest
number of employees. See
Appendix B, State County Codes.
F Type Record - ICESA Final Record
Location
1
2-11
12-21
22-25
26-40
41-55
56-70
71-85
86-100
101-115
Field Name
Field
Length
1
Type
Description & Remarks
A/N
Constant “F”.
10
N
Total number of “S” records in
the entire file.
10
N
Optional. Total number of “E”
records in the entire file.
4
A/N
15
N
Blanks.
15
N
Quarterly State
U.I. Excess
Wages in File
Quarterly State
U.I. Taxable
Wages in File
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.
Blanks.
15
N
Quarterly State
Disability
Insurance
Taxable Wages
in File
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.
Blanks.
Quarterly Tip
15
N
Blanks.
Record
Identifier
Total Number
of Employees
in File
Total Number
of Employers
in File
Taxing Entity
Code
Quarterly Total
Gross Wages
in File
Quarterly State
U.I.
Gross/Total
Wages in File
ICESA Format
Constant “UTAX”.
Page 10
Location
116-123
124-131
132-139
140-275
Field Name
Wages in File
Month 1
Employment
for Employers
in File
Month 2
Employment
for Employers
in File
Month 3
Employment
for Employers
in File
Blank
Field
Length
Type
Description & Remarks
8
N
Blanks.
8
N
Blanks.
8
N
Blanks.
136
A/N
Blanks.
Inquiries
Contact the TWC Tax Department at any of the following numbers: (512) 305-9667 or by e-mail at
tax.quickfilesupport@twc.state.tx.us for inquiries concerning:







quarterly filing via the Internet
quarterly filing via QuickFile HTTPS (available only to those using the ICESA data format
MMREF-1 with state UI records, Comma Delimited or Fixed Length)
payment via the Internet (includes ACH Debit and Credit Card)
taxation and tax rates
penalties and interest
reporting and record keeping requirements
accessing account information online using Unemployment Tax Services
Contact the TWC Revenue and Trust Management Department at (512) 936-0300 or e-mail
eft.taxpmt@twc.state.tx.us for inquiries concerning payments using TEXNET for electronic funds
transfer.
Appendix A – Example of Proper Record Sequence for ICESA
A file should contain one record type “A” followed by one record type “B” which contains information
about the transmitter and the type of media.
Each employer account reported should have one record type “E” for employer information, a record
type “S” for each employee and a record type “T” with totals for that employer account.
The final record in the file should be record type “F” with totals for the entire file.
The “S” records for employees within one account (all “S” records between record type “E” and
record type “T”) may be in any order.
If you report unit numbers to be used on chargeback notices these will change within an account
but no order is required.
ICESA Format
Page 11
The example below shows ABC Truckers, a liable Texas employer, as the transmitter of data for
itself and one other employer, Just Freight. ABC Truckers has 6 employees and Just Freight has 6
employees.
Federal Employer Identification Number (FEIN) for ABC Truckers is “749999999”, TWC account
number is “017777777”. FEIN for Just Freight is “740000001” and TWC account number is
“018888882”.
This report is for the first quarter of 2013. Total “S” records for both accounts are 12 as shown on
the “F” record.
A2002749999999UTAX
B2002749999999IBM
E2002749999999
S111111111SMITH
S222222222DOE
S333333333ADAMS
T0000003UTAX
E2002740000001UTAX
S444444444JOHNSON
S555555555GARCIA
S666666666JACKSON
S777777777TURNER
T0000004UTAX
F0000000007
ABC TRUCKERS
SL 38EBC1825UTAX
ABC TRUCKERS
JOHN
JANE
JOSEPH
00000029627703
JUST FREIGHT
ERICA
MARTINA
MARCOS
WALKER
00000035748941
UTAX
I48
D48
L48
M48
R48
E48
Q48
…
…
…
…
…
…
…
…
…
…
…
…
…
…
275
275
275
275
275
275
275
275
275
275
275
275
275
275
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
bytes
Appendix B – State County Codes
STATE NAME:
STATE ABBREVIATION:
STATE CODE:
CODE COUNTY
NAME
TEXAS
TX
48
CODE COUNTY NAME CODE COUNTY NAME
001
003
005
007
009
Anderson
Andrews
Angelina
Aransas
Archer
071
073
075
077
079
Chambers
Cherokee
Childress
Clay
Cochran
141
143
145
147
149
El Paso
Erath
Falls
Fannin
Fayette
011
013
015
017
019
Armstrong
Atascosa
Austin
Bailey
Bandera
081
083
085
087
089
Coke
Coleman
Collin
Collingsworth
Colorado
151
153
155
157
159
Fisher
Floyd
Foard
Fort Bend
Franklin
021
023
025
027
Bastrop
Baylor
Bee
Bell
091
093
095
097
Comal
Comanche
Concho
Cooke
161
163
165
167
Freestone
Frio
Gaines
Galveston
ICESA Format
Page 12
CODE COUNTY
NAME
029 Bexar
CODE COUNTY NAME CODE COUNTY NAME
099 Coryell
169 Garza
031
033
035
037
039
Blanco
Borden
Bosque
Bowie
Brazoria
101
103
105
107
109
Cottle
Crane
Crockett
Crosby
Culberson
171
173
175
177
179
Gillespie
Glasscock
Goliad
Gonzales
Gray
041
043
045
047
049
Brazos
Brewster
Briscoe
Brooks
Brown
111
113
115
117
119
Dallam
Dallas
Dawson
Deaf Smith
Delta
181
183
185
187
189
Grayson
Gregg
Grimes
Guadalupe
Hale
051
053
055
057
059
Burleson
Burnet
Caldwell
Calhoun
Callahan
121
123
125
127
129
Denton
DeWitt
Dickens
Dimmit
Donley
191
193
195
197
199
Hall
Hamilton
Hansford
Hardeman
Hardin
061
063
065
067
069
211
213
215
217
219
Cameron
Camp
Carson
Cass
Castro
Hemphill
Henderson
Hidalgo
Hill
Hockley
131
133
135
137
139
301
303
305
307
309
Duval
Eastland
Ector
Edwards
Ellis
Loving
Lubbock
Lynn
McCulloch
McLennan
201
203
205
207
209
391
393
395
397
399
Harris
Harrison
Hartley
Haskell
Hays
Refugio
Roberts
Robertson
Rockwall
Runnels
221
223
225
227
229
Hood
Hopkins
Houston
Howard
Hudspeth
311
313
315
317
319
McMullen
Madison
Marion
Martin
Mason
401
403
405
407
409
Rusk
Sabine
San Augustine
San Jacinto
San Patricio
231
233
235
237
239
Hunt
Hutchinson
Irion
Jack
Jackson
321
323
325
327
329
Matagorda
Maverick
Medina
Menard
Midland
411
413
415
417
419
San Saba
Schleicher
Scurry
Shackelford
Shelby
241
243
245
247
249
Jasper
Jeff Davis
Jefferson
Jim Hogg
Jim Wells
331
333
335
337
339
Milam
Mills
Mitchell
Montague
Montgomery
421
423
425
427
429
Sherman
Smith
Somervell
Starr
Stephens
251
253
255
257
Johnson
Jones
Karnes
Kaufman
341
343
345
347
Moore
Morris
Motley
Nacogdoches
431
433
435
437
Sterling
Stonewall
Sutton
Swisher
ICESA Format
Page 13
CODE COUNTY
NAME
259 Kendall
CODE COUNTY NAME CODE COUNTY NAME
349 Navarro
439 Tarrant
261
263
265
267
269
Kenedy
Kent
Kerr
Kimble
King
351
353
355
357
359
Newton
Nolan
Nueces
Ochiltree
Oldham
441
443
445
447
449
Taylor
Terrell
Terry
Throckmorton
Titus
271
273
275
277
279
Kinney
Kleberg
Knox
Lamar
Lamb
361
363
365
367
369
Orange
Palo Pinto
Panola
Parker
Parmer
451
453
455
457
459
Tom Green
Travis
Trinity
Tyler
Upshur
281
283
285
287
289
Lampasas
La Salle
Lavaca
Lee
Leon
371
373
375
377
379
Pecos
Polk
Potter
Presidio
Rains
461
463
465
467
469
Upton
Uvalde
Val Verde
Van Zandt
Victoria
291
293
295
297
299
Liberty
Limestone
Lipscomb
Live Oak
Llano
381
383
385
387
389
Randall
Reagan
Real
Red River
Reeves
471
473
475
477
479
Walker
Waller
Ward
Washington
Webb
CODE COUNTY
NAME
481
483
485
487
489
Wharton
Wheeler
Wichita
Wilbarger
Willacy
491
493
495
497
499
Williamson
Wilson
Winkler
Wise
Wood
501
503
505
507
Yoakum
Young
Zapata
Zavala
ICESA Format
Page 14