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IRS Releases Publication 1474 (12/2013), Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors


Publication 1474 (12/2013)

DATED
DOCUMENT ATTRIBUTES
Citations: Publication 1474 (12/2013)

Purpose

 

Changes

 

Effective Date

 

Section 01. Submission Of Reporting Agent Authorizations (Raas)

 

Section 02. Submission Of Raas For Federal Tax Deposits (Ftds) And Federal Tax Payments (Ftps)

 

Section 03. Additional Information

 

Section 04. Conventions And Definitions

 

Section 05. Electronic File Specifications

 

Exhibit 1: Form 8655, Reporting Agent Authorization

 

EXHIBIT 2: REPORTING AGENT'S LIST

 

EXHIBIT 3: REPORTING AGENT RECORD

 

EXHIBIT 4: TAXPAYER RECORD

 

EXHIBIT 5: END OF FILE TRAILER RECORD

Purpose

The purpose of this publication is to provide instructions and technical specifications for the preparation and submission of Form 8655, Reporting Agent Authorization, and Reporting Agent's List of clients/taxpayers for electronic fling. This publication includes the requirements for paper submission of Reporting Agent's List, file specifications, electronic record sequence order, processing criteria, record layouts, and exhibits. This publication should be used in conjunction with Revenue Procedure (Rev. Proc.) 2012-32, 2012-34 I.R.B. 267 (previously Rev. Proc. 2007-38, 2007-25 I.R.B. 1442).

Changes

The Form 8655 was revised December 2012. In this revision, entry blocks in Line 15 for Forma 944-PR, Planilla Para La Declaración Anual Del Patrono, and Form 944-SS, Employer's Annual Federal Tax Return, were removed due to these forms being obsolete for tax years after 2011. Exhibit 4 of this publication was previously updated to reflect obsolescence of those forms. The December 2012 revision of Form 8655 is shown in Exhibit 1.

Descriptions and requirements for an additional approved client identity authentication method for use in securing e-Signatures for Form 8655 and an additional approved e-Signature method for Form 8655 have been added in Section 01.03 of this publication.

Editorial changes have been made throughout this publication.

Effective Date

This publication is effective on the revision date printed on the cover leaf. All previous revisions are obsoleted.

Section 01. Submission Of Reporting Agent Authorizations (Raas)

Section 01.01

Reporting Agents must submit Reporting Agent's Lists and accompanying Forms 8655 according to the specifications provided in this publication. Taxpayers use Form 8655 to give the required Authorization for Reporting Agents to file/sign client/taxpayer employment tax returns and pay client/taxpayer tax according to the guidelines set forth in 2012-32, 2012-34 I.R.B. 267. Reporting Agents must comply with requirements to file/sign certain client/taxpayer employment tax returns and/or pay certain client/taxpayer tax electronically. For related information regarding IRS's e-file Program, refer to Publication 3112, IRS e-file Application and Participation, and Rev. Proc. 2007-40, 2007-26 I.R.B. 1488. For related information regarding the Electronic Federal Tax Payment System (EFTPS), refer to Publication 4169, Tax Professional Guide to Electronic Federal Tax Payment System, Rev. Proc. 2012-33, 2012-34 I.R.B. 272, and Rev. Proc. 97-33, 1997-2 C.B. 371. Copies of these publications and revenue procedures are available on the Internet at http://www.irs.gov or by calling (800) TAX-FORM ((800) 829-3676).

A new Authorization must be submitted to the Service for any increase or decrease in the scope of the authority of a Reporting Agent to act on behalf of the taxpayer, but the preceding Authorization regarding the taxpayer and the Reporting Agent shall remain in effect except as modified by the new Authorization. A new Authorization must also be submitted to the Service if a taxpayer appoints a new Reporting Agent. Receipt by the Service of an Authorization designating a new Reporting Agent terminates the authority of the prior Reporting Agent for all purposes for tax periods beginning on or after the effective date of the new Authorization. An Authorization designating a new Reporting Agent also terminates the authority of the prior Reporting Agent to receive duplicate copies of notices. For the tax periods beginning before the effective date of the new Authorization, the prior Reporting Agent retains the authority specified in the prior Authorization unless the taxpayer explicitly revokes the prior Authorization.

An Authorization does not relieve the taxpayer of the responsibility (or from liability for failing) to ensure that all tax returns are fled timely and that all FTDs and FTPs are made timely. RA's are required to provide a written statement in this regard to each taxpayer when it enters into a contract for services with the taxpayer and on at least a quarterly basis for as long as the RA provides services to the taxpayer. See Section 5.05 of Rev. Proc. 2012-32, 2012-34 I.R.B. 267 for more information.

Section 01.02

The initial Reporting Agent's List and accompanying Forms 8655 must be submitted prior to or at the same time as the Application to Participate in IRS e-fle Program is submitted.

Section 01.03

The Reporting Agent's List must be accompanied by the Forms 8655 signed by the taxpayer or authorized representative (See Rev. Proc. 2012-32, 2012-34 I.R.B. 267). An image on compact disc (CD), photocopy, or fax of the Forms 8655 is acceptable. Images provided on CD must be in Tagged Image File format (.tif).

New RAAs must be submitted on Form 8655 with a revision date of May 2005 or later, or on an approved substitute form as described in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.

An Authorization on the latest revision of Form 8655 is not required to replace an Authorization made on a prior revision, provided that:

 

1. The Authorization places no restriction on the medium for fling Forms 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Forms 941, Employer's Quarterly Federal Tax Return, and

2. The RA advises its client that Forms 940/941 may be fled electronically, and provides the client with the option of rejecting electronic fling as the medium for fling these forms. The RA may use the most efficient and timely method of clearly providing this notification to a client. A client's rejection of electronic fling for Forms 940/941 must be submitted in writing to the RA; and

3. The RA immediately removes any client from its electronic fling client base when the client rejects having Forms 940/941 fled electronically.

 

The Internal Revenue Service is exploring electronic signature (e-Signature) solutions for Authorizations on Form 8655.

Generally, a Reporting Agent securing an e-Signature for Form 8655 must exercise due diligence to ensure the taxpayer or their authorized representative is authorized to sign Form 8655 (as specified in Section 6.02 of Rev. Rev. Proc. 2012-32, 2012-34 I.R.B. 267 and in the General Instructions for Form 8655) by authenticating the signor's identity via one of the two approved methods specified in 1) below. The Reporting Agent must also capture and record an electronic signature of the taxpayer or their authorized representative using one of the two approved methods for electronically signed Forms 8655 specified in 2) below.

 

1. There are currently two approved methods for Reporting Agents to authenticate the identity of the person signing Form 8655:

 

a. An authorized representative of the Reporting Agent must visually inspect an official state or federal government-issued photo identification document to authenticate the identity of the taxpayer or authorized representative prior to their electronic signing of the Authorization. This visual inspection of official state or federal government-issued photo identification must occur in the physical presence of the taxpayer or authorized representative in a Point of Sale (POS) environment. The Reporting Agent must document and retain a record that this visual inspection of official state or federal government-issued photo identification was completed at the time an e-Signature was secured for Form 8655. Reporting Agents are not permitted to secure an electronic signature for Form 8655 from the taxpayer or their authorized representatives in the event that their identity cannot be verified via inspection of official state or federal government-issued photo identification.

b. Alternately, for purposes of electronically signing Form 8655, the Reporting Agent may contract with a third party provider offering commercial electronic signature authentication services to verify the identity of the taxpayer or their authorized representative. Such services must include a feature wherein some information known only to the taxpayer or their authorized representative (e.g. name, address, and truncated SSN of the taxpayer or their authorized representative) is obtained from the taxpayer or their authorized representative in a secure environment and passed to the third party provider for a return of a pass/fail identity authentication result to the Reporting Agent. This third party authentication method may be utilized in either remote or Point of Sale (POS) environments. The Reporting Agent must document and retain a record that the third party authentication process yielded a "pass" result at the time an e-Signature was secured for Form 8655. Optionally, Reporting Agents may adopt more rigorous third party authentication protocols such as utilizing commercial authentication services posing multiple Knowledge Based Authentication (KBA) questions for response by the taxpayer or their authorized representative in a real time environment. A Reporting Agent adopting a more rigorous third party authentication protocol must document and retain a record that the third party authentication process yielded a "pass" result at the time an e-Signature was secured for Form 8655. Reporting Agents are not permitted to secure an electronic signature for Form 8655 from the taxpayer or their authorized representatives in the event that the third party provider returns a "fail" result to the Reporting Agent.

 

2. After verifying the identity of the taxpayer or their authorized representative as specified above, a Reporting Agent may secure an electronic signature by means (only) of one of the following two approved methods for e-Signatures on Form 8655:

 

a. The Reporting Agent may secure and record an electronic signature by capturing the signature of a taxpayer or authorized representative for the purpose of signing Form 8655 on an electronic stylus device in a Point of Sale (POS) environment (only). The taxpayer or authorized representative must be informed that they are electronically signing the Authorization.

b. The Reporting Agent may secure an electronic signature for the purpose of signing Form 8655 by presenting the taxpayer or authorized representative the option on an electronic device (computer, tablet, etc.) to select a checkbox agreeing that by doing so they are electronically signing Form 8655. This checkbox must be selectable by the taxpayer or their authorized representative; it cannot be pre-populated on the electronic device being utilized to secure the electronic signature of the taxpayer or their authorized representative. The taxpayer or authorized representative must be informed via language incorporated within the checkbox option itself or in close proximity (immediately preceding, directly next to, or immediately succeeding) to the check box item that by selecting the checkbox they are electronically signing the Authorization. In addition to recording the selection of the checkbox, the Reporting Agent must capture and record the date and time of the signature event and the IP address of the electronic device on which the electronic signature was captured. This electronic signature method for Form 8655 may be utilized in either a remote environment through a secure portal or in a Point of Sale (POS) environment. Optionally, in addition to capturing the electronic signature event data described above, the Reporting Agent may choose to capture and record additional electronic data elements such as a signature facsimile created by a mouse device, a signature facsimile created by means of a generated font, a voice recording, etc. However, it is not permissible to substitute any optionally captured additional data elements for one of the two approved identity authentication methods for electronically signed Forms 8655 described above or in lieu of obtaining the agreement of the taxpayer or their authorized representative to electronically sign Form 8655 via the checkbox methodology described here.

Reporting Agents that adopt e-Signature methodologies discussed above are required to follow all other requirements for Authorizations, including but not limited to submitting paper copies of Authorizations to the Internal Revenue Service and retaining a copy or reproducible image of each completed, original Form 8655 as discussed in Section 03.01 of this publication. However, Reporting Agents that adopt e-Signature methodologies discussed above and who are required to file Reporting Agent's Lists electronically (exceeds the 100 per week submission threshold described in Section 01.05 of this publication and in Rev. Proc. 2012-32, 2012-34 I.R.B. 267) will not be required to submit copies of such Authorizations when submitting the Reporting Agent's List. This publication will be updated in the event that additional e-Signature solutions are identified for the purpose of completing Authorizations.

Section 01.04

The IRS will accept and process to the Reporting Agents File (RAF) Authorizations for electronic signature/submission of Forms 940, 941 and 944, Employer's Annual Federal Tax Return.

The IRS will also accept and process to the RAF Authorizations for signing and filing on paper Forma 940-PR, Planilla Para La Declaración Anual Del Patrono-La Contribución Federal Para El Desempleo (FUTA), Forma 941-PR, Planilla Para La Declaración Federal Trimestral Del Patrono-La Contribución Federal Al Seguro Social Y Al Seguro Medicare, Form 941-SS, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Forma 943-PR, Planilla Para La Declaración Anual De La Contribución Federal Del Patrono De Empleados Agricolas, Form 944, Forma 944(SP), Declaración Federal Anual de Impuestos del Patrono o Empleador, Form 945, Annual Return of Withheld Federal Income Tax, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Federal Income Tax, Form CT-1, Employer's Annual Railroad Retirement Tax Return, and any amended or successor forms including Form 941-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund, Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund, Form 944-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, and Form CT-1 X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund.

The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs) and Federal Tax Payments (FTPs) for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, 990-PF and 990-T.

The IRS will accept and process Authorizations for disclosure of confidential taxpayer information corresponding to the forms authorized for signing, fling, and/or making payments. The IRS will also accept and process Authorizations for disclosure of confidential taxpayer information to assist in responding to certain IRS notices relating to the Form W-2 and/or Form 1099 series information returns, and/or the Form 3921 or Form 3922 information returns. The authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the Form 1099 series is limited to years 2006 and subsequent. The authority for the Form 3921 or Form 3922 information returns is limited to years 2010 and subsequent.

Section 01.05

There are two methods of submitting the Reporting Agent's List: electronically or on paper. If the number of client/taxpayer submissions exceeds 100 per week, the Reporting Agent's List is required to be fled electronically. As of January 1, 2013, the sole allowable method for electronic submission of Reporting Agent's Lists will be via the Secure Data Transfer (SDT) system. Use of the SDT system requires the purchase of an electronic identity authentication certificate from a designated third party. At this time, the IRS is unable to support optional use of the SDT system for submission of Reporting Agent's Lists by Reporting Agents that are not otherwise required to file electronically (exceeds the 100 per week submission threshold described above and in Rev. Proc. 2012-32, 2012-34 I.R.B. 267). This publication will be updated if it is later determined that the IRS can support optional use of the SDT system for the purpose of submitting Reporting Agent's Lists.

Section 01.06

Reporting Agent's Lists submitted electronically must be submitted in accordance with the specifications in Sections 01.04 and 05 of this publication.

Section 01.07

Reporting Agent's Lists on paper must be submitted using the format indicated in Exhibit 2 of this publication or instructions in Rev. Proc. 2012-33 for Batch Filers and Bulk Filers. Reporting Agent's Lists and Forms 8655 must be submitted in ascending numerical order by Employer Identification Number (EIN).

Section 01.08

The IRS will validate the information on the Reporting Agent's List and the associated RAAs. If the Reporting Agent's List was submitted electronically, the IRS will return electronic add/error lists. If the Reporting Agent's List was submitted on paper, the IRS will return the paper listing reflecting add/error status. The validated Reporting Agent's List will include the Name Control for each employer.

Section 01.09

The following items must be included in the Reporting Agent's List. An example of the Reporting Agent's List is provided in Exhibit 2.

 

1. Name and Address of RA

2. RA's Employer Identification Number (EIN)

3. List Type - either Additions or Deletions. Separate lists must be prepared for additions and deletions.

4. Name of RA's Contact Person

5. Phone Number of RA's Contact Person

6. Client Account Number -- this is an optional field for benefit of RAs.

7. Taxpayer's Employer Identification Number (EIN)

8. Name Control -- leave blank. This will be entered by IRS during processing.

9. Name and Address of taxpayer - this should match the name on IRS records. For a sole proprietor, enter the owner's name.

 

Section 01.10

If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both the electronic file and the paper Reporting Agent's List is the same as for the initial listing submission, except the list or file type is designated as "delete."

Section 01.11

The RA should notify the IRS when the RA determines that it will no longer be fling tax returns or making FTD/FTP submissions for a taxpayer. This is accomplished by submitting a Reporting Agent's List, type "delete," either electronically or on paper.

Section 01.12

Paper Forms 8655 and Reporting Agent's Lists must be sent to the full address shown below to ensure proper delivery for submissions of RAAs:

Form 8655 and Paper Reporting Agent's Lists Delivery:

Internal Revenue Service Accounts Management Service Center MS 6748; RAF Team 1973 N. Rulon White Blvd. Ogden, UT 84404

Forms 8655 and paper Reporting Agent Lists may also be faxed to the RAF Team at (801) 620-4142.

Section 02. Submission Of Raas For Federal Tax Deposits (Ftds) And Federal Tax Payments (Ftps)

Section 02.01

The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs) and Federal Tax Payments (FTPs) for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, 990-PF and 990-T. A Reporting Agent must make FTDs and submit FTD information via EFTPS or the Federal Tax Application (FTA).

Section 02.02

These Authorizations will be used to verify the authority given by the taxpayer to an RA to make FTDs/FTPs on the taxpayer's behalf.

Section 03. Additional Information

Section 03.01

RAs must keep a copy or reproducible image of each completed, original Form 8655, designating that Reporting Agent as an agent for a taxpayer, at the RA's principal place of business and make it available for examination by the IRS until the period of limitations for assessment of tax for the last return fled pursuant to the Authorization expires.

Questions regarding this publication should be addressed to the RAF Team at the address shown in Section 01.12 above. This publication may be downloaded or printed from the Internet at http://www.irs.gov.

Information concerning the Electronic Federal Tax Payment System (EFTPS) may be obtained by calling EFTPS Customer Service at (800) 555-4477. For information or questions regarding the IRS e-File Program, call the e-Help Desk at (866) 255-0654.

Section 04. Conventions And Definitions

Section 04-01 Conventions

 

1. RAs submitting their initial, add or delete lists electronically must conform to the ASCII character set.

2. RAs that submit their initial, add or delete lists electronically via SDT must conform to the following file naming conventions:

 

Example: aaaRAF5001###YYYYJJJ.txt

 File Name Element   Entry and/or Definition

 

 aaa                 The initial characters of the file name must be

 

                     the 3 or 4 character Reporting Agent's SDT Account

 

                     Name.

 

 RAF5001             The literal "RAF5001" identifies the project and

 

                     must follow the Reporting Agent's SDT Account

 

                     Name.

 

 ###                 This element must follow the literal "RAF5001" and

 

                     specifies the sequence number, in ascending order

 

                     beginning with "001", of the transmission made by

 

                     the Reporting Agent on a particular day. For

 

                     example, if the Reporting Agent submits three

 

                     files on a particular day, the first file would

 

                     contain the sequence number element "001", the

 

                     second file would contain "002" for this element,

 

                     and the third file name would contain "003" for

 

                     this element,

 

 YYYY                The current calendar year,

 

 JJJ                 The current Julian date.

 

 .txt                Each electronic file name must include the file

 

                     name extension ".txt" in order to pass firewall

 

                     restrictions.

 

 

 Section 04.02 Definitions

 

 

 Element                Description

 

 ASCII                  American Standard Code for Information

 

                        Interchange

 

 Blocked Records        Two or more records grouped together.

 

 Blocking Factors       The number of records grouped together to form

 

                        a block.

 

 b                      Denotes a blank position.

 

 EIN                    Employer Identification Number.

 

 File                   A file consists of all records submitted by an

 

                        RA.

 

 FTD                    Federal Tax Deposit

 

 Julian Date            The number of the day of the year (1-365, or

 

                        1-366 for leap years

 

 RA                     Reporting Agent

 

 RAA                    Reporting Agent Authorization

 

 Record                 A group of related fields of information

 

                        treated as a unit.

 

 Reporting Agent        A Reporting Agent is an accounting service,

 

                        franchiser, bank, service bureau, or other

 

                        entity authorized to perform payroll services

 

                        for other businesses.

 

 Reporting Agent List   A Reporting Agent's List identifies taxpayers

 

                        for whom an RA will perform authorized payroll

 

                        services.

 

 Special Character      Any character that is not a numeral, letter or

 

                        blank.

 

 Taxpayer               Person or organization liable for the filing of

 

                        returns and payment of tax. The taxpayer will

 

                        be held responsible for the completeness,

 

                        accuracy and timely submission of all returns

 

                        they are required to file and payments they are

 

                        required to submit.

 

 YYYYMM                 YYYY = Four digit year; MM = ending month of

 

                        the tax period (01-12). Examples: first quarter

 

                        2012 returns = 201203; fourth quarter 2012

 

                        returns = 201212; calendar year 2012 returns

 

                        = 201212.

 

 YYYYDDD                YYYY = Four digit year; DDD = Julian Date.

 

                        Examples: January 1, 2012 = 2012001; February

 

                        21, 2012 = 201252.

 

 

Section 05. Electronic File Specifications

Section 05.01

An acceptable electronic file will contain the following:

REPORTING AGENT RECORD TAXPAYER RECORD(S) - one for each Authorization submitted END OF FILE TRAILER RECORD

Section 05.02 Record Length

The electronic file records prescribed in the specifications must be blocked at one record per block (400 character positions).

Section 05.03 Data

Only character data may be used. Numeric fields must be right justified with remaining unused positions zero filled. The only special characters permitted in the name lines of the Reporting Agent "RA" Record and Taxpayer "TP" Record(s) are "-" and "&". Special characters in the street address fields are limited to "-", "&", "%" or "/". Otherwise, characters must be numeric or alphabetic. All numeric data should be in unsigned ASCII characters (no binary data).

Section 05.04 Reporting Agent Record

The Reporting Agent Record identifies the RA that submits the RAAs and electronic file (see Exhibit 3). The Reporting Agent Record must immediately precede the first Taxpayer Record reported.

Section 05.05 Client/Taxpayer Records

Taxpayer Records contain information for each authorization contained in the file being submitted by the RA (see Exhibit 4). The number of Taxpayer Records appearing in the file should correspond to the number of RAAs being submitted. All Taxpayer Records in the file must be in ascending numerical order by EIN in the same manner required for paper listings.

All records will be blocked individually with no other records in the block. Records should have a blocking factor for which blocks will not exceed 400 character positions. All records must be fixed length. Fields identified as indicators should always carry a value if the field is applicable. Other fields must be left justified and blank filled on right. Also, blank fill all non-significant fields.

Section 05.06 End Of File Trailer Record

This record contains a count of all Taxpayer Records contained in the file (see Exhibit 5). The Trailer Record must be the last record in the electronic file.

Exhibit 1: Form 8655, Reporting Agent Authorization

 

[The following graphic has not been reproduced:

 

2012 Form 8655, Reporting Agent Authorization]

 

 

EXHIBIT 2: REPORTING AGENT'S LIST

REPORTING AGENT'S LIST

                                          DATE OF LIST ________________

 

 ----------------------------------------------------------------------

 

 Reporting Agent's Name _______________________________________________

 

 Reporting Agent's Street Address _____________________________________

 

 Reporting Agent's City, State, ZIP ___________________________________

 

 Reporting Agent's Employer Identification Number _____________________

 

 List Type (Additions or Deletions) ___________________________________

 

 Name of Reporting Agent's Contact Person _____________________________

 

 Phone Number of Reporting Agent's Contact Person _____________________

 

 ----------------------------------------------------------------------

 

 Client Account      Employer         Name Control     Taxpayer Name

 

 Number (optional)   Identification   (IRS Supplied)   and Address

 

                     Number

 

 ----------------------------------------------------------------------

 

 10035               *12-00000XX                       Taxpayer One

 

                                                       1 First St

 

                                                       Firsttown, NY

 

                                                       10001

 

 ----------------------------------------------------------------------

 

 10037               *32-0000XXX                       Taxpayer Two

 

                                                       2 Second St

 

                                                       Secondtown, NY

 

                                                       20002

 

 ----------------------------------------------------------------------

 

 12345               *52-000XXXX                       Taxpayer Three

 

                                                       3 Third St

 

                                                       Thirdtown, NY

 

                                                       30003

 

 ----------------------------------------------------------------------

 

 * Employer Identification Numbers must be listed in ascending

 

 numerical order.

 

 ======================================================================

 

 

NOTE: The items listed under Client Account Number, Employer Identification Number, Name Control, and Taxpayer Name and Address are fictitious examples. The actual information for the taxpayer's Forms 8655 being submitted with the Reporting Agent's List should be entered. Only one copy of the Reporting Agent's List should be submitted, along with the Forms 8655, to the mailing address listed in Section 01.13 above.

EXHIBIT 3: REPORTING AGENT RECORD

This record must precede the first Taxpayer Record reported in the electronic file.

 Record Position  Element Name  Entry and/or Definition

 

 1-2              Record Type   Enter "RA" to indicate

 

                                Reporting Agent header

 

                                record.

 

 3-4              RA ID Number  Enter the two digit

 

                                number assigned by IRS

 

                                for RAs with FTD/FTP

 

                                Authorization. If none

 

                                assigned, enter blanks.

 

 5-13             RA EIN        Enter nine digit EIN of RA.

 

                                Do not include hyphen

 

 14-48            RA Name       Enter first name line of RA.

 

                                Valid characters are

 

                                A-Z, 0-9, "-", "&" and one

 

                                blank between each word.

 

                                Invalid characters are the

 

                                comma, period, number

 

                                sign, apostrophe and

 

                                multiple blanks. Left justify

 

                                and blank fill.

 

 49-83            RA Second     Enter second name line of

 

                  Name Line     RA, if desired (for Doing

 

                                Business As (DBA) or

 

                                Trading as (TA)). Valid

 

                                characters are A-Z, 0-9,

 

                                "-", "&" and one blank

 

                                between each word. Invalid

 

                                characters are the comma,

 

                                period, number sign,

 

                                apostrophe and multiple

 

                                blanks. Left justify and

 

                                blank fill.

 

 84-118           RA Street     Enter street address of

 

                  Address       RA. Valid characters are

 

                                A-Z, 0-9, "-", "&", "%", "/" and

 

                                one blank between each

 

                                word. Invalid characters are

 

                                the period, number sign,

 

                                apostrophe and multiple

 

                                blanks. Left justify and

 

                                blank fill.

 

 119-138          RA City       Enter city of RA. Valid

 

                                characters are A-Z, 0-9, "-"

 

                                and one blank. Left justify

 

                                and blank fill.

 

 139-140          RA State      Enter state code of RA.

 

                  Code

 

 141-149          RA Zip        Enter zip code of RA.

 

                  Code

 

 150-159          RA Phone      Enter ten digit primary

 

                  Number        contact phone number

 

                                for RA. Do not include

 

                                hyphens.

 

 160-195          RA Contact    Enter name of primary

 

                  Point         contact for RA.

 

 196-400          Reserved      Enter blanks.

 

 

EXHIBIT 4: TAXPAYER RECORD

A Taxpayer Record is required for each Form 8655 being submitted.

 Record Position  Element Name  Entry and/or Definition

 

 1-2              Taxpayer      Enter "TP" to indicate a

 

                  Record Type   Taxpayer Record.

 

 3-11             Taxpayer EIN  Enter the 9 digit EIN of

 

                                the taxpayer. Do not enter

 

                                hyphens. The list must be in

 

                                ascending numerical order

 

 12-46            Taxpayer      Enter name of taxpayer.

 

                  Name          Valid characters are A-Z,

 

                                0-9, "-", "&" and one blank

 

                                between each word. Invalid

 

                                characters are the comma,

 

                                period, number sign,

 

                                apostrophe and multiple

 

                                blanks. Left justify and

 

                                blank fill.

 

 47-50            Taxpayer      Enter name control of

 

                  Name Control  taxpayer as provided by

 

                                IRS. Enter only in delete

 

                                files.

 

 51-85            Taxpayer      Enter street address of

 

                  Street        taxpayer. Valid characters

 

                  Address       are A-Z, 0-9, "-", "&", "%", "/"

 

                                and one blank between

 

                                each word. Invalid

 

                                characters are the period,

 

                                number sign, apostrophe

 

                                and multiple blanks. Foreign

 

                                Address: Enter street

 

                                address, including province

 

                                and mailing code. For

 

                                example, Champs Elysee

 

                                75307 Paris. Left justify and

 

                                blank fill.

 

 86-105           Taxpayer      Enter city of taxpayer. Valid

 

                  City          characters are A-Z, 0-9,

 

                                "-" and one blank. Foreign

 

                                Address: Enter name of

 

                                country. Left justify and

 

                                blank fill.

 

 106-107          Taxpayer      Enter state code of

 

                  State Code    taxpayer. Foreign Address:

 

                                Enter ".."

 

 108-116          Taxpayer Zip  Enter zip code of taxpayer.

 

                  Code          Foreign Address: Blank fill.

 

 117-126          Client        Enter client account

 

                  Account       number if desired. Left

 

                  Number        justify and blank fill. Field

 

                                may be left blank if desired.

 

 127              Disclosure    Always enter "N". An RAA

 

                  Indicator     that allows fling of returns

 

                                and making payments

 

                                also allows disclosure of

 

                                information to the IRA

 

 128              Notice        Enter "N" if authorized to

 

                  Indicator     receive copies of taxpayer's

 

                                notices. If not, blank fill.

 

 129-132          W2 Year       Enter the beginning year

 

                                in YYYY format if RAA

 

                                contains an authorization

 

                                for Form W-2 series

 

                                information returns. If not,

 

                                blank fill. W2 Year cannot be

 

                                earlier than 2004. Enter the

 

                                ending year in YYYY format

 

                                to terminate the RAA.

 

 133-136          1099 Year     Enter the beginning year

 

                                in YYYY format if RAA

 

                                contains an authorization

 

                                for Form 1099 series

 

                                information returns. If not,

 

                                blank fill. 1099 Year cannot

 

                                be earlier than 2006. Enter

 

                                the ending year in YYYY

 

                                format to terminate the

 

                                RAA.

 

 137              940           Enter "Y" if RAA contains

 

                  Indicator     authorization for fling Form 940

 

                                returns. If not, blank fill.

 

 138-143          940 Tax       Enter the beginning year

 

                  Period        in YYYY12 format if RAA

 

                                is for Form 940 returns.

 

                                Enter year of last return to

 

                                be signed/fled by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 940 Indicator is

 

                                blank.

 

 144              940 Action    Enter "A" if RAA for Form 940

 

                  Code          returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 940 Indicator is

 

                                blank.

 

 145              941           Enter "Y" if RAA contains

 

                  Indicator     authorization for fling Form 941

 

                                returns. If not, blank fill.

 

 146-151          941 Tax       Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 03, 06, 09, or 12)

 

                                if RAA is for Form 941

 

                                returns. Enter period of last

 

                                return to be signed/fled by

 

                                RA in YYYYMM format if

 

                                RAA is being terminated.

 

                                Leave blank if 941 Indicator

 

                                is blank.

 

 152              941 Action    Enter "A" if RAA for Form 941

 

                  Code          returns is being

 

                                submitted. Enter "D" if RAA

 

                                is  being terminated. Leave

 

                                blank if 941 Indicator is

 

                                blank.

 

 153              940 FTD       Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 940.

 

                                If  not, blank fill.

 

 154-159          940 FTD Tax   Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 01-12) for FTDs/FTPs

 

                                for Forms 940. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 940 FTD Indicator

 

                                is blank.

 

 160              940 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/FTPs

 

                                for Forms 940 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 940 FTD

 

                                Indicator is blank.

 

 161              941 FTD       Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 941.

 

                                If not, blank fill.

 

 162-167          941 FTD Tax   Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 01-12) if RAA is for

 

                                FTDs/FTPs for Forms 941.

 

                                Enter the last period for

 

                                which RA is to make FTDs/FTPs

 

                                in YYYYMM format

 

                                if RAA is being terminated.

 

                                Leave blank if 941 FTD

 

                                Indicator is blank.

 

 168              941 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/FTPs

 

                                for Forms 941 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 941 FTD

 

                                Indicator is blank.

 

 169              943 FTD       Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 943.

 

                                If not, blank fill.

 

 170-175          943 FTD Tax   Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 01-12) for FTDs/FTPs

 

                                for Forms 943. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 943 FTD Indicator

 

                                is blank.

 

 176              943 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/FTPs

 

                                for Forms 943 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 943 FTD

 

                                Indicator is blank.

 

 177              944 FTD       Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 944.

 

                                If not, blank fill.

 

 178-183          944 FTD Tax   Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 01-12) for FTDs/FTPs

 

                                for Forms 944. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 944 FTD Indicator

 

                                is blank.

 

 184              944 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/FTPs

 

                                for Forms 944 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 944 FTD

 

                                Indicator is blank.

 

 185              945 FTD       Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 945.

 

                                If not, blank fill

 

 186-191          945 FTD Tax   Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 01-12) for FTDs/FTPs

 

                                for Forms 945. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 945 FTD Indicator

 

                                is blank.

 

 192              945 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/FTPs

 

                                for Forms 945 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 945 FTD

 

                                Indicator is blank

 

 193              720 FTD       Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 720.

 

                                If not, blank fill.

 

 194-199          720 FTD Tax   Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 01-12) for FTDs/FTPs

 

                                for Forms 720. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 720 FTD Indicator

 

                                is blank.

 

 200              720 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/FTPs

 

                                for Forms 720 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 720 FTD

 

                                Indicator is blank.

 

 201              1042 FTD      Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 1042.

 

                                If not, blank fill.

 

 202-207          1042 FTD      Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 01-12) for FTDs/

 

                                FTPs for Forms 1042. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 1042 FTD Indicator

 

                                is blank.

 

 208              1042 FTD      Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/

 

                                FTPs for Forms 1042 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 1042 FTD

 

                                Indicator is blank.

 

 209              1120 FTD      Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 1120.

 

                                If not, blank fill.

 

 210-215          1120 FTD      Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 01-12) for FTDs/

 

                                FTPs for Forms 1120. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 1120 FTD Indicator

 

                                is blank.

 

 216              120 FTD       Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/

 

                                FTPs for Forms 1120 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 1120 FTD

 

                                Indicator is blank.

 

 217              1041 FTD      Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 1041.

 

                                If not, blank fill.

 

 218-223          1041 FTD      Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 01-12) for FTDs/

 

                                FTPs for Forms 1041. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if 1041 FTD Indicator

 

                                is blank.

 

 224              1041 FTD      Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/

 

                                FTPs for Forms 1041 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 1041 FTD

 

                                Indicator is blank.

 

 225              CT-1 FTD      Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms CT-1.

 

                                If not, blank fill.

 

 226-231          CT-1 FTD      Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 01-12) for FTDs/

 

                                FTPs for Forms CT-1. Enter

 

                                the last period for which

 

                                RA is to make FTDs/FTPs

 

                                in YYYYMM format if RAA

 

                                is being terminated. Leave

 

                                blank if CT-1 FTD Indicator

 

                                is blank.

 

 232              CT-1 FTD      Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/

 

                                FTPs for Forms CT-1 is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if CT-1 FTD

 

                                Indicator is blank.

 

 233              944SS         Enter "Y" if RAA contains

 

                  Indicator     authorization for filing

 

                                Form 944-SS returns (not valid

 

                                for years after 2011). If not,

 

                                blank fill.

 

 234-239          944SS         Enter the beginning year

 

                  Tax Period    in YYYY12 format if RAA

 

                                is for Form 944-SS returns

 

                                (not valid for years after

 

                                2011). Enter year of last

 

                                return to be signed/filed

 

                                by RA in YYYY12 format if

 

                                RAA is being terminated.

 

                                Leave blank if 944SS

 

                                Indicator is blank.

 

 240              944SS         Enter "A" if RAA for Form 944-SS

 

                  Action Code   returns is being

 

                                submitted (not valid for

 

                                years after 2011). Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 944SS

 

                                Indicator is blank.

 

 241              990T FTD      Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 990-T.

 

                                If not, blank fill.

 

 242-247          990T FTD      Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 01-12) for FTDs/

 

                                FTPs for Forms 990-T.

 

                                Enter the last period for

 

                                which RA is to make FTDs/

 

                                FTPs in YYYYMM format

 

                                if RAA is being terminated.

 

                                Leave blank if 990T FTD

 

                                Indicator is blank.

 

 248              990T FTD      Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/

 

                                FTPs for Forms 990-T is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 990T FTD

 

                                Indicator is blank.

 

 249              990PF FTD     Enter "Y" if RAA is for

 

                  Indicator     FTDs/FTPs for Forms 990-PF.

 

                                If not, blank fill.

 

 250-255          990PF FTD     Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 01-12) for FTDs/

 

                                FTPs for Forms 990-PF.

 

                                Enter the last period for

 

                                which RA is to make FTDs/

 

                                FTPs in YYYYMM format

 

                                if RAA is being terminated.

 

                                Leave blank if 990PF FTD

 

                                Indicator is blank.

 

 256              990PF FTD     Enter "A" if RAA containing

 

                  Action Code   an authorization for FTDs/

 

                                FTPs for Forms 990-PF is

 

                                being submitted. Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 990PF FTD

 

                                Indicator is blank.

 

 257              940PR         Enter "Y" if RAA contains

 

                  Indicator     authorization for filing

 

                                Form 940-PR returns. If not,

 

                                blank fill.

 

 258-263          940PR         Enter the beginning year in

 

                  Tax Period    YYYY12 format if RAA is

 

                                for Form 940-PR returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 940PR Indicator is

 

                                blank.

 

 264              940PR         Enter "A" if RAA for Form 940-PR

 

                  Action Code   returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 940PR Indicator is

 

                                blank.

 

 265              941PR         Enter "Y" if RAA contains

 

                  Indicator     authorization for filing Form 941-PR

 

                                returns. If not, blank

 

                                fill.

 

 266-271          941PR         Enter the beginning period

 

                  Tax Period    in YYYYMM format (MM

 

                                must be 03, 06, 09, or 12)

 

                                if RAA is for Form 941-PR

 

                                returns. Enter period of last

 

                                return to be signed/filed by

 

                                RA in YYYYMM format if

 

                                RAA is being terminated.

 

                                Leave blank if 941PR

 

                                Indicator is blank.

 

 272              941PR         Enter "A" if RAA for Form 941-PR

 

                  Action Code   returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 941PR Indicator is

 

                                blank.

 

 273              943           Enter "Y" if RAA contains

 

                  Indicator     authorization for filing Form 943

 

                                returns. If not, blank fill.

 

 274-279          943 Tax       Enter the beginning year

 

                  Period        in YYYY12 format if RAA

 

                                is for Form 943 returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 943 Indicator is

 

                                blank.

 

 280              943 Action    Enter "A" if RAA for Form 943

 

                  Code          returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 943 Indicator is

 

                                blank.

 

 281              944           Enter "Y" if RAA contains

 

                  Indicator     authorization for filing Form 944

 

                                returns. If not, blank fill.

 

 282-287          944 Tax       Enter the beginning year

 

                  Period        in YYYY12 format if RAA

 

                                is for Form 944 returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 944 Indicator is

 

                                blank.

 

 288              944 Action    Enter "A" if RAA for Form 944

 

                  Code          returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 944 Indicator is

 

                                blank.

 

 289              945           Enter "Y" if RAA contains

 

                  Indicator     authorization for filing Form 945

 

                                returns. If not, blank fill.

 

 290-295          945 Tax       Enter the beginning year

 

                  Period        in YYYY12 format if RAA

 

                                is for Form 945 returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 945 Indicator is

 

                                blank.

 

 296              945 Action    Enter "A" if RAA for Form 945

 

                  Code          returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 945 Indicator is

 

                                blank.

 

 297              943PR         Enter "Y" if RAA contains

 

                  Indicator     authorization for filing Form 943-PR

 

                                returns. If not,

 

                                blank fill.

 

 298-303          943PR Tax     Enter the beginning year in

 

                  Period        YYYY12 format if RAA is

 

                                for Form 943-PR returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 943PR Indicator is

 

                                blank.

 

 304              943PR Action  Enter "A" if RAA for

 

                  Code          Form 943-PR returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 943PR Indicator is

 

                                blank.

 

 305              944PR         Enter "Y" if RAA contains

 

                  Indicator     authorization for filing

 

                                Form 944-PR returns (not valid

 

                                for years after 2011). If not,

 

                                blank fill.

 

 306-311          944PR Tax     Enter the beginning year in

 

                  Period        YYYY12 format if RAA is for

 

                                Form 944-PR returns (not

 

                                valid for years after 2011).

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 944PR Indicator is

 

                                blank.

 

 312              944PR Action  Enter "A" if RAA for

 

                  Code          Form 944-PR returns is being

 

                                submitted (not valid for

 

                                years after 2011). Enter "D"

 

                                if RAA is being terminated.

 

                                Leave blank if 944PR

 

                                Indicator is blank.

 

 313              941SS         Enter "Y" if RAA contains

 

                  Indicator     authorization for filing

 

                                Form 941-SS returns. If not, blank

 

                                fill.

 

 314-319          941SS Tax     Enter the beginning period

 

                  Period        in YYYYMM format (MM

 

                                must be 03, 06, 09, or 12)

 

                                if RAA is for Form 941-SS

 

                                returns. Enter period of last

 

                                return to be signed/filed by

 

                                RA in YYYYMM format if

 

                                RAA is being terminated.

 

                                Leave blank if 941SS

 

                                Indicator is blank.

 

 320              941SS Action  Enter "A" if RAA for

 

                  Code          Form 941-SS returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 944SS Indicator is

 

                                blank.

 

 321              CT-1          Enter "Y" if RAA contains

 

                  Indicator     authorization for filing

 

                                Form CT-1 returns. If not, blank

 

                                fill.

 

 322-327          CT-1 Tax      Enter the beginning year

 

                  Period        in YYYY12 format if RAA

 

                                is for Form CT-1 returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if CT-1 Indicator is

 

                                blank.

 

 328              CT-1 Action   Enter "A" if RAA for

 

                  Code          Form CT-1 returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if CT-1 Indicator is

 

                                blank.

 

 329              1042          Enter "Y" if RAA contains

 

                  Indicator     authorization for filing

 

                                Form 1042 returns. If not, blank

 

                                fill.

 

 330-335          1042 Tax      Enter the beginning year

 

                  Period        in YYYY12 format if RAA

 

                                is for Form 1042 returns.

 

                                Enter year of last return to

 

                                be signed/filed by RA in

 

                                YYYY12 format if RAA is

 

                                being terminated. Leave

 

                                blank if 1042 Indicator is

 

                                blank.

 

 336              1042 Action   Enter "A" if RAA for

 

                  Code          Form 1042 returns is being

 

                                submitted. Enter "D" if RAA

 

                                is being terminated. Leave

 

                                blank if 1042 Indicator is

 

                                blank.

 

 337-340          3921/3922     Enter the beginning year

 

                  Year          in YYYY format if RAA

 

                                contains an authorization

 

                                for Form 3921 and 3922

 

                                information returns. If not,

 

                                blank fill. 3921/3922 year

 

                                cannot be earlier than 2010.

 

                                Enter the ending year in

 

                                YYYY format to terminate

 

                                the RAA.

 

 341-400          Reserved for  Enter blanks.

 

                  future use

 

 

EXHIBIT 5: END OF FILE TRAILER RECORD

This record type must be the last record in the RAs electronic file.

 Record Position  Element Name  Entry and/or Definition

 

 1                Record Type   Enter "E."

 

 2-7              # of TP       Enter the sum of TP

 

                  Records       Records you are reporting

 

                                in the file. Zero fill to

 

                                the left. Use numeric

 

                                characters without a sign

 

                                representation.

 

 8-400            Reserved      Enter blanks.
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