Rev. Proc. 81-13
Rev. Proc. 81-13; 1981-1 C.B. 654
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Section 4997; 150.4997-2.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 82-10
PART A.--GENERAL
Section 1. Purpose
The purpose of this revenue procedure is to provide the requirements and conditions for filing annual information returns for windfall profit tax on magnetic tape instead of on paper returns. Specifications for filing Form 6248, Annual Information Return of Windfall Profit Tax are contained in this procedure.
Sec. 2. Nature of Changes
The Crude Oil Windfall Profit Tax Act of 1980, Pub. L. 96-223, 1980-3 C.B. 1, requires a new annual information return to be filed by:
a) every first purchaser of domestic crude oil required to withhold windfall profit tax from payments made for the oil,
b) every operator or qualified disburser who has elected to undertake the withholding obligation of the purchaser,
c) every person receiving a statement with respect to oil of which that person is not the producer, and
d) every producer of oil not subject to withholding.
Sec. 3. Application for Magnetic Media Reporting
.01 For the purposes of this revenue procedure, the terms First Purchaser, Filer and Payer are the same and are considered to be the payer making the payments. The Producer, Recipient, or Payee is the receiver of the payments. The Transmitter is the organization preparing the tape file. Payers or transmitters who decide to file information returns on magnetic tape must complete Form 4419, Application for Magnetic Media Reporting of Information Returns. Instructions for completing the application appear on the reverse side of the form.
.02 The Service will act on an application and notify the applicant of authorization to file within 30 days of receipt of the application. No magnetic tape returns may be filed with the Service until authorization to file is received.
.03 The Service will assist new filers with their initial magnetic tape submission of test tapes for review in advance of the filing season. Approved payers or transmitters who wish to submit a test tape should contact the magnetic media coordinator at the service center where the application was filed. A list of their addresses is provided in Section 11.
.04 Once authorization to file on magnetic tape has been granted to a payer or transmitter, it will remain in effect in succeeding years, provided that all the requirements of this revenue procedure are met and there are no equipment changes by the filer. If a filer discontinues filing on magnetic tape, a new application must be filed before this method of filing may be resumed.
Sec. 4. Filing of Tape Report
.01 A magnetic tape reporting package, which includes all the necessary transmittals, labels, and instructions, will be mailed to all approved filers between October and December of each year.
.02 Payers may submit a portion of their information returns on magnetic tape and the remainder on paper forms provided there is no duplicate filing. The magnetic tape records and paper forms must be filed at the same location, but in separate shipments. A Form 6248-T, Summary and Transmittal of Windfall Profit Tax, must accompany paper submissions and a Form 4804, Transmittal of Information Returns Reported on Magnetic Media, must accompany magnetic tape submissions.
.03 The affidavit which appears on Forms 6248-T and Form 4804 must be signed by the payer. One of the following may, however, sign the affidavit on behalf of the payer if all three conditions are met. The transmitter, service bureau, or disbursing agent must:
a. have the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law; and
b. have the responsibility (either oral, written or implied) conferred on it by the payer to request the taxpayer identifying numbers of payees reported on magnetic tape or paper returns; and
c. sign the affidavit and add the caption "From: (name of payer)".
.04 Although a duly authorized agent signs the affidavit, the payer is held responsible for the accuracy of the Form 4804 and will be liable for penalties for failure to comply with filing requirements.
.05 These requirements also apply to paper filers submitting Form 6248-T. Paper filers are responsible for the filing of a correct, complete, and timely Form 6248-T. The failure of duly authorized "agents" of paper filers to comply with the filing requirements for Form 6248-T and attachments does not relieve the payers of any penalties that may arise as a result of such failure to comply.
.06 If a portion of the returns are submitted on paper documents, include a statement on the Form 6248-T that the remaining returns are being filed on magnetic tapes. Please note that Form 6248-T instructions normally apply to the filing of information returns on paper; however, filers of magnetic tape must review the Form 6248-T instructions and file Form 6248-T if appropriate.
Sec. 5. Filing Dates
.01 Magnetic tape reporting to the Service for Forms 6248 must be on a calendar year basis.
.02 The dates prescribed for filing paper returns with the Service will also apply to magnetic tape filing. Tapes must be submitted to the service center by April 30. Copies required to be furnished to the producer or other recipients must be furnished by March 31.
Sec. 6. Extensions to File
.01 If a payer or transmitter is unable to submit the tape file by the date prescribed in Section 5.02 above, a letter requesting an extension must be filed before April 30. The letter should be sent to the attention of the magnetic media coordinator at the service center which will receive the tape file. The request should include the estimated number of returns which will be filed late, the reason for the delay, and the date by which the returns could be filed.
.02 If an extension is granted by the Service, a copy of the letter granting the extension must be attached to the transmittal Form 4804 when the file is submitted.
Sec. 7. Processing of Tape Returns
.01 The Service will process tax information from the tapes. Tapes which are timely received by the Service will be returned to the filers within six months of receipt.
.02 All tapes submitted must conform totally to this revenue procedure. If tapes are unprocessable, they will be returned to the filer for correction. Corrected tapes must be filed with the Service as soon as possible. Corrected files will be returned by the Service within six months of receipt.
Sec. 8. Corrected Returns, Substitute Forms and Computer-Generated Forms
.01 If a large volume of corrected returns is necessary, and the payer or transmitter possesses the capability to provide such corrections on tape, they are encouraged to do so. The filer must contact the magnetic media coordinator for format and shipping instructions. A corrected Form 4804 must accompany the shipment and be marked "Magnetic Media Correction" on the upper portion of the form.
.02 If corrections are not submitted on tape, payers must submit them on an official Form 6248 (Copy A). Approved substitutes or computer-generated forms that are an exact facsimile of the official form (except for minor page size or print style deviations) may be submitted without obtaining prior Service approval before using the form. In all other cases, Service approval must be obtained before the substitute or computer-generated form can be used. These restrictions are imposed because of the Service's processing requirements that must be met to fulfill the legal obligation to report to Congress.
.03 Requests for approval of a computer-generated or substitute form should be sent to the following address with a copy of the proposed form:
Internal Revenue Service
Attn: Substitute Forms Program
Room 7033 TX:R:I
1111 Constitution Avenue N.W.
Washington, D.C. 20224
.04 Form 6248 instructions are to be followed when paper returns are filed to correct returns submitted on magnetic media. The caption "Magnetic Media Correction" must appear on the top right corner of the form. Corrections must be sent to the attention of the magnetic media coordinator where the original tape file was filed.
Sec. 9. Taxpayer Identification Numbers
.01 Under Section 6109 of the Internal Revenue Code, recipients of income are required to furnish taxpayer identification numbers (TINs) to the payer whether or not the payee is required to file a tax return or is covered by social security.
.02 Payers are expected to keep to a minimum those statements submitted without TINs. It is particularly important that correct social security and employer identification numbers for payees be provided on magnetic media or paper forms submitted to the Service.
.03 For each omission of a required TIN, Section 6676 of the Internal Revenue Code provides that the Service charge a $5 penalty, unless the payer or payee responsible for furnishing the number supplies an explanation, upon request from the Service, that establishes reasonable cause for not having done so.
.04 The TIN to be furnished the Service depends primarily upon the manner in which the account is maintained or set up on the record of the payer. The number to be provided must be that of the owner of record. If the account is recorded in more than one name, furnish the TIN and name of one of the holders of the record. For those engaged in a trade or business (including employee trusts, retirement systems, etc.) the TIN is the employer identification number, EIN (without hyphens). For individuals, it is a social security number, SSN. When no TIN is furnished nine blanks (without hyphens) should be entered in the SSN position.
.05 Sole proprietors who are payers should show their employer identification number in the Filer/Transmitter "G" Record. However, the payer should use the social security number of a sole proprietor in the Producer/Recipient "H" Record.
.06 Any person required to make an information return that is based, in whole or in part, upon information received from another person MUST include the taxpayer identifying number on the return. The tables below will help determine the number to be furnished to the Service.
Table 1. Guidelines for Social Security Numbers
------------------------------------------------------------------
In tape positions In tape positions
2-10 of the Produ- 20-59 of the Pro-
If the producer is: cer/Recipient "H" ducer/Recipient "H"
record, enter the record, enter the
SSN of: name of:
------------------------------------------------------------------
1. An individual The individual The individual
2. A joint account The actual or The individual
of two or more principal owner of whose SSN is
individuals, a the account entered
husband and wife,
or adult and minor
3. An account in the The ward, minor, or The individual whose
name of the guardian incompetent person SSN is entered
or committee for a
designated ward,
minor, or incompe-
tent person
4. A custodian of a The minor The minor
minor (Uniform
Gifts to Minor Acts)
5. a. The usual revo- The grantor-trustee The grantor-trustee
cable savings
trust account
(grantor is also
trustee)
b. So-called trust The actual owner The actual owner
account that is
not a legal or
valid trust under
State law
6. A sole proprietor The owner The owner
------------------------------------------------------------------
Table 2. Guidelines for Employer Identification Numbers
------------------------------------------------------------------
In tape positions In tape positions
11-19 of the Produ- 20-59 of the Pro-
If the producer is: cer/Recipient "H" ducer/Recipient "H"
Record, enter the Record, enter the
EIN of: name of:
------------------------------------------------------------------
1. A valid trust, Legal entity (Do The legal trust,
estate or pension not furnish the estate, or pension
trust identifying number trust
of the personal
representative or
trustee unless the
legal entity itself
is designated in the
account title)
2. A corporation The corporation The corporation
3. A religious, chari- The organization The organization
table, or educational
organization
4. A partnership held The partnership The partnership
in the name of
the business
5. An association, The organization The organization
club, or other tax-
exempt organization
6. A broker or regis- The broker or The broker or nominee
tered nominee nominee
7. An account with the The public entity The public entity
Department of Agri-
culture in the name
of a public entity
(such as a state or
local government,
school district or
prison that receives
agriculture program
payments)
------------------------------------------------------------------
Sec. 10. Effect on Paper Returns
.01 Magnetic tape reporting of the information return listed in Section 1 above applies only to the original (Copy A).
.02 Payers are permitted considerable flexibility in designing the copy of the information return to be furnished to the payee. The payer may combine the information return data with other reports or financial or commercial notices, or expand them to include other information. This is permissible so long as all required information present on the official form is included and the payees' copies are conducive to proper reporting of income on tax returns. Payers must include the message "This information is being furnished on Form 6248 to the Internal Revenue Service" on the recipients' copies.
.03 If a portion of the returns are reported on magnetic tape and the remainder are reported on paper forms, those returns not submitted on magnetic tape must be filed on official forms.
Sec. 11. Additional Information
Requests for additional copies of this revenue procedure or for additional information on tape reporting should be addressed to the attention of the magnetic media coordinator of one of the following:
(a) Internal Revenue Service
Andover Service Center
Post Office Box 311
Andover, MA 01810
(b) Internal Revenue Service
Brookhaven Service Center
P.O. Box 486
Holtsville, NY 11742
(c) Internal Revenue Service
Philadelphia Service Center
Post Office Box 245
Bensalem, PA 19020
(d) Internal Revenue Service
Atlanta Service Center
Post Office Box 47421
Doraville, GA 30362
(e) Internal Revenue Service
Memphis Service Center
P.O. Box 1900
Memphis, TN 38101
(f) Internal Revenue Service
Cincinnati Service Center
Post Office Box 267
Covington, KY 41019
(g) Internal Revenue Service
Kansas City Service Center
Post Office Box 1040 Stop 43
Kansas City, MO 64141
(h) Internal Revenue Service
Austin Service Center
Post Office Box 934
Austin, TX 78767
(i) Internal Revenue Service
Ogden Service Center
Post Office Box 9941
Ogden, UT 84409
(j) Internal Revenue Service
Fresno Service Center
Post Office Box 12866
Fresno, CA 93779
PART B.--MAGNETIC TAPE SPECIFICATIONS
SECTION 1. GENERAL
.01 The magnetic tape specifications contained in this part prescribe the required format and contents of the records to be included in the file. These specifications must be adhered to unless deviations have been specifically granted by the Service in writing.
.02 In most instances, the Service will be able to process any compatible tape files. Compatible tape files must meet any one set of the following:
(a) 7 channel BCD (binary coded decimal) with
(1) Either Even or Odd Parity and
(2) A density of 556 or 800 BPI.
(b) 9 channel EBCDIC (Extended Binary Coded Decimal Interchange Code) with
(1) Odd Parity and
(2) A density of 800 or 1600 BPI.
(c) 9 channel ASCII (American Standard Coded Information Interchange) with
(1) Odd Parity and
(2) A density of 800 or 1600 BPI.
.03 Although the Service can process, after translation, tapes created at 6250 BPI, it is preferred that filers submit 1600 BPI tapes if possible.
.04 All compatible tape files must have the following characteristics:
(a) Type of tape--1/2 inch Mylar base, oxide coated; and
(b) Interrecord Gap--3/4 inch.
.05 Service programs are capable of accommodating some minor deviations. Filers who can substantially conform to these specifications, but do require some minor deviations, must contact the magnetic media coordinator at the service center where the file will be submitted. Under no circumstances may tapes deviating from the specifications in this revenue procedure be submitted without prior written approval from the Service.
SEC. 2. RECORD LENGTH
.01 The tape records prescribed in these specifications may be blocked or unblocked, subject to the following:
(a) A block must not exceed 12,500 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's. Do not pad a block with blanks.
(c) All records except the Header and Trailer Labels, may be blocked.
.02 Provision is made in the Producer "H" Records for special data entries. These entries are optional. If the field is utilized, it must be present on all Producer "H" Records. The field can be used to make all records on the file the same length.
SEC. 3. OPTIONS FOR FILING
.01 For filing convenience, this procedures contains two options for using Header Labels and Filer/Transmitter "G" Records. For the purposes of this procedure the following conventions must be used:
Header Label:
1. Payers may use standard headers, provided they begin with 1HDR, HDR1, VOL1 or VOL2.
2. Consist of a maximum of 80 positions.
3. May not contain the letters G, H, I, J, or K in position 9.
Trailer Label:
1. Standard trailer labels may be used provided that they begin with 1EOR, 1EOF, EOR1, or EOF1.
2. Consist of a maximum of 80 positions.
Record Mark:
1. Special character used to separate blocked records on tape.
2. Can be written only at the end of a record or block.
3. For odd parity tapes, use BCD bit configuration 011010 ("A82").
Tape Mark:
1. Used to signify the physical end of the recording on tape.
2. For even parity, use BCD configuration 001111 ("8421").
3. May follow the header label and precede and/or follow the trailer label.
Option 1: When using this option, a correct Filer/Transmitter "G" Record, described in Sec. 4 below, is required as the first record on each reel. Filers using this option may have Header Labels preceding the "G" Record, however, headers are not required. The reel sequence number must appear in positions 3-5 of each "G" Record and must be incremented by 1 on each tape reel of the file after the first reel.
Option 2: Requires a Header Label as the first record on each reel. The Header Label must contain the reel sequence number and it must be incremented by 1 on each reel. The "G" Record will contain the location of the reel sequence number in the Header Label. If your system generates a four digit reel sequence number, ignore the first digit when determining the location of the purposes of the "G" Record.
Example 1: If your Header Label reel sequence is four digits (e.g., 0001) and is in positions 28-31, enter 29 as the location in positions 3 and 4 of the "G" Record and also enter an "X" in position 5 of the "G" Record.
Example 2: If your Header Label reel sequence number is 3 digits (e.g., 001) and is in position 10-12, enter 10 as the location in positions 3 and 4 of the "G" Record. This option requires a Trailer Label at the end of each reel. Also, ignore the "J" Record instructions in this part if you use option 2.
SEC. 4. FILER/TRANSMITTER "G" RECORD
The record identifies the filer and the transmitter of the tape file and provides parameters for the processing of the succeeding records. The Service computer programs rely on the parameters supplied in this record in the processing of the tape file.
The number of "G" Records appearing on a tape reel will depend on the number of Filers for whom data is present. A transmitter may include Producer "H" Records for more than one Filer on a tape reel, however, each series of separate Filers/Producer "H" Record(s) must be preceded by a "G" Record. A "G" Record may be blocked with "H" Records, however, the "G" Record must appear as the first record in the Block. All "G" Records must be 1,250 characters in length.
RECORD NAME: FILER/TRANSMITTER "G" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "G".
2 Filing Year 1 Required. Must be the
rightmost digit of the year
for which WPT data is being
reported (e.g., if data is for
1980 enter a 0). This number
must be incremented each year.
3-5 Reel Sequence 3 Optional. Sequential number of
Number the reel within the tape file
upon which this record appears
(see explanation of Option 1
and Option 2 filing). Position
5 must contain X if you are
using option 2.
6-9 "G" Record Length 4 Required. Enter 1250.
10-13 "H" Record Length 4 Required. Enter 1250.
14-17 "I" Record Length 4 Required. Enter 1250.
18 Type of Account 1 This field is used to identify
Filer's TIN the data in tape positions
19-27 as either an EIN
(Employer Identification
Number) or a SSN (Social
Security Number). Use one of
the following codes as
appropriate.
1. Use the digit 0 if the
number provided is an SSN.
2. Use the digit 1 if the
number provided is an EIN.
3. Use the digit 2 if it is
not known if the number
provided is an SSN or EIN.
4. Use the digit 3 if no
number is provided
(positions 19-27 should be
blank filled in this case).
19-27 Filer's Taxpayer 9 Required. Enter the taxpayer
Identification identifying number of the
Number filer (SSN or EIN as
appropriate). If no TIN is
provided leave blank.
28-67 Filer's Name 40 Required. Enter the name of
the Filer as used in normal
business. Please delete any
extraneous data other than the
name. Left justify and fill
with blanks.
68-102 Filer's Street 35 Enter the street address of
Address the Filer. Left justify and
fill with blanks. If Filer
does not have a street address
this field must be blank.
103-115 Filer's City 13 Enter the city of the Filer.
Left justify and blank fill.
If city is not known this
field must be blank.
116-117 Filer's State 2 Enter the two digit
abbreviation for the Filer's
state. If state is not known
this field must be blank
filled.
118-122 Filer's Zip 5 Enter the Zip Code of the
Filer. If Zip Code of the
Filer is not known this field
must be blank.
123-126 Reserved Field 4 Reserved for IRS use. Enter
blanks.
127 Correction 1 Enter a 1 (one) if the
Indicator documents being filed are
corrections. Otherwise enter a
0 (zero).
128-178 Reserved 51 Reserved for IRS use. Enter
blanks.
179-183 Transmitter 5 Required. Enter the 5 digit
Control Code Transmitter control code
assigned by IRS.
184 Transmitter Code 1 If the filer of these forms
6248 and the transmitter are
the same enter the digit 0 in
this location and blank fill
the rest of the record. If
they are not the same enter
the digit 1 and supply the
information indicated.
185-193 Reserved 9 Reserved for IRS use. Blank
fill.
194-233 Transmitter's 40 Enter the name of the
Name 1 Transmitter. Left justify and
blank fill.
234-268 Transmitter's 35 Enter the street address of
Street the transmitter. Left justify
Address 1 and blank fill.
269-281 Transmitter's 13 Enter City of Transmitter.
City 1 Left justify and blank fill.
283-283 Transmitter's 2 Enter abbreviation of state of
State 1 transmitter.
284-288 Transmitter's 5 Enter Zip Code of Transmitter.
Zip Code
289-1250 Reserved 962 Reserved for IRS use. Blank
fill.
1 If file is being transmitted by Filer, Transmitter Name,
Street Address, City, State and Zip Code can be blank filled.
SEC. 5. PRODUCER/RECIPIENT "H" RECORD
.01 This record is used to provide the information contained in Parts I, II, III, IV, and V of Form 6248. All "H" Records must be of the same fixed length. Records may be blocked or unblocked. A block may not exceed 12,500 positions. Do not pad unused blocks with blank records. Blank fill any field for which a data entry is not present
.02 All amount fields in this section should be expressed in whole dollars without decimals. All quantities of oil should be expressed in whole barrels without decimals or fractions. All "H" Records must be 1250 characters long.
RECORD NAME: PRODUCER/RECIPIENT "H" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter H.
2-10 Producer's SSN 9 Required. Enter Social
Security Number of Producer if
available. Otherwise, Zero
fill without hyphens.
11-19 Producer's EIN 9 Required. Entry Employer
Identification Number of
Producer if available.
Otherwise, Zero fill without
hyphens.
20-59 Producer Name 40 Required. Enter the name of
the Producer as used in normal
business. Delete any
extraneous data other than the
name. Blank fill and left
justify.
60-94 Producer Address 35 Enter the street address of
the Producer. Left justify and
blank fill. If street address
is unknown this field must be
blank.
95-107 Producer City 13 Enter the city of the
Producer. Left justify and
blank fill. If city is not
known field must be blank.
108-109 Producer State 2 Enter the two digit
abbreviations for the state.
If the state is not known the
field must be blank filled.
110-114 Producer Zip Code 5 Enter the Zip Code of the
Producer. If Zip Code is not
known field must be blank.
115-118 Reserved 4 Reserved for IRS use.
119-121 Type of Producer 3 Use up to 3 of the codes below
to indicate the Type of
Producer. Use at least one of
the codes. Left justify and
blank fill.
Type of Producer Code
Individual 1
Partnership 2
Corporation 3
Estate 4
Trust 5
US citizen or
resident 6
Resident of US
possession 7
Foreign entity 8
Other 9
122-137 Specific Type of 16 Required if Code used for Type
Producer of Producer (location 119) is
a 9. Enter up to 16 characters
describing type of producer.
If Code is other than a 9
(Type of Producer code) leave
this field blank.
138-140 Producer Status 3 Required. Use up to 3 of the
following codes to indicate
the status of the producer.
Use at least one code. Left
justify and blank fill.
Producer Status Code
Independent Producer 1
Member of "related
group" 2
Producer with no
withholding 3
Royalty Owner 4
Integrated Oil
Company 5
Operator 6
Working Interest 7
141-150 Exempt Tier One 10 Enter the number of barrels of
Governmental Exempt Tier One Oil from
Qualified Governmental
Interest.
151-160 Exempt Tier Two 10 Enter the number of barrels of
Governmental Exempt Tier Two Oil from
Qualified Governmental
Interest.
161-170 Exempt Newly 10 Enter the number of barrels of
Discovered Exempt Tier Three Newly
Governmental Discovered Oil From Qualified
Governmental Interests.
171-180 Exempt 10 Enter the number of barrels of
Incremental Exempt Tier Three Incremental
Tertiary Tertiary Oil From Qualified
Government Governmental Interests.
181-190 Exempt Heavy 10 Enter the number of barrels of
Governmental Exempt Tier Three Heavy Oil
from qualified governmental
interests.
191-200 Exempt Tier One 10 Enter the number of barrels of
Charitable Exempt Tier One Oil from
qualified charitable
interests.
201-210 Exempt Tier Two 10 Enter the number of barrels of
Charitable Exempt Tier Two Oil from
qualified charitable
interests.
211-220 Exempt Newly 10 Enter the number of barrels of
Discovered Exempt Tier Three Newly
Charitable Discovered Oil from qualified
charitable interests.
221-230 Exempt 10 Enter the number of barrels of
Incremental Exempt Tier Three Incremental
Tertiary Tertiary Oil from qualified
Charitable charitable interests.
231-240 Exempt Heavy 10 Enter the number of barrels of
Charitable Exempt Tier Three Heavy Oil
from qualified charitable
interests.
241-250 Exempt Tier One 10 Enter the number of barrels of
Indian Exempt Tier One Indian Oil.
251-260 Exempt Tier Two 10 Enter the number of barrels of
Indian Exempt Tier Two Indian Oil.
261-270 Exempt Newly 10 Enter the number of barrels of
Discovered Indian Exempt Tier Three Newly
Discovered Indian Oil.
271-280 Exempt 10 Enter the number of barrels of
Incremental Exempt Tier Three Incremental
Tertiary Indian Tertiary Indian Oil.
281-290 Exempt Heavy 10 Enter the number of barrels of
Indian Exempt Tier Three Heavy Indian
Oil.
291-300 Exempt Tier One 10 Enter the number of barrels of
Alaskan Exempt Tier One Alaskan Oil.
301-310 Exempt Tier Two 10 Enter the number of barrels of
Alaskan Exempt Tier Two Alaskan Oil.
311-320 Exempt Newly 10 Enter the number of barrels of
Discovered Exempt Tier Three Newly
Alaskan Discovered Alaskan Oil.
321-330 Exempt 10 Enter the number of barrels of
Incremental Exempt Tier Three Incremental
Tertiary Alaskan Tertiary Alaskan Oil.
331-340 Exempt Heavy 10 Enter the number of barrels of
Alaskan Exempt Tier Three Heavy
Alaskan Oil.
341-350 Exempt Tier One 10 Enter the number of barrels of
Front-End Exempt Tier One Front-End Oil.
351-360 Exempt Tier Two 10 Enter the number of barrels of
Front-End Exempt Tier Two Front-End Oil.
361-370 Exempt Newly 10 Enter the number of barrels of
Discovered Exempt Tier Three Newly
Front-End Discovered Front-End Oil.
371-380 Exempt 10 Enter the number of barrels of
Incremental Exempt Tier Three Incremental
Tertiary Tertiary Front-End Oil.
Front-End
381-390 Exempt Heavy 10 Enter the number of barrels of
Front-End Exempt Tier Three Heavy Oil.
391-402 Number of Barrels 12 Enter the number of barrels of
of Other Oil Tier One Oil other than
Removed 70% Rate Sadlerochit Oil, subject to
the 70% tax rate, removed
during the tax year.
403-414 Aggregate Value 12 Enter the aggregate removal
of Other Oil value of Tier One Oil other
Removed 70% Rate than Sadlerochit Oil, subject
to the 70% tax rate, removed
during the tax year.
415-426 Aggregate Adjusted 12 Enter the aggregate adjusted
Value of Other Oil base value of Tier One Oil
Removed 70% Rate other than Sadlerochit Oil,
subject to the 70% tax rate,
removed during the tax year.
427-438 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment for
Other Oil Tier One Oil other than
Removed 70% Rate Sadlerochit Oil, subject to
the 70% tax rate, removed
during the tax year.
439-450 Tax Liability of 12 Enter the tax liability for
Other Oil Removed Tier One Oil other than
70% Rate Sadlerochit Oil, subject to
the 70% tax rate, removed
during the tax year.
451-462 Number of Barrels 12 Enter the number of barrels of
of Other Oil Tier One Oil Other Than
Removed 50% Rate Sadlerochit Oil, subject to
the 50% tax rate, removed
during the tax year.
463-474 Aggregate Value 12 Enter the aggregate removal
of Other Oil value of Tier One Oil Other
Removed 50% Rate Than Sadlerochit Oil, subject
to the 50% tax rate, removed
during the tax year.
475-486 Aggregate 12 Enter the aggregate adjusted
Adjusted Value of base value of Tier One Oil
Other Oil Removed Other Than Sadlerochit Oil,
50% Rate subject to the 50% tax rate,
removed during the tax year.
487-498 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment for
Other Oil Tier One Oil Other Than
Removed 50% Rate Sadlerochit Oil subject to the
50% tax rate, removed during
the tax year.
499-510 Tax Liability of 12 Enter the tax liability for
Other Oil Removed Tier One Oil Other Than
50% Rate Sadlerochit Oil, subject to
the 50% tax rate, removed
during the tax year.
511-522 Number of Barrels 12 Enter the number of barrels of
of Sadlerochit Tier One Sadlerochit Oil,
Oil Removed subject to the 70% tax rate,
70% Rate removed during the tax year.
523-534 Aggregate Value 12 Enter the aggregate removal
of Sadlerochit value of Tier One Sadlerochit
Oil Removed Oil, subject to the 70% tax
70% Rate rate, removed during the tax
year.
535-546 Aggregate 12 Enter the aggregate adjusted
Adjusted Base base value of Tier One
Value of Sadlerochit Oil, subject
Sadlerochit Oil to the 70% tax rate, removed
Removed 70% Rate during the tax year.
547-558 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment for
Sadlerochit Oil Tier One Sadlerochit Oil,
Removed 70% Rate subject to the 70% tax rate,
removed during the tax year.
559-570 Tax Liability of 12 Enter the tax liability for
Sadlerochit Oil Tier One Sadlerochit Oil,
Removed 70% Rate subject to the 70% tax rate,
removed during the tax year.
571-582 Number of 12 Enter the number of barrels of
Barrels of Tier One Sadlerochit Oil,
Sadlerochit Oil subject to the 50% tax rate,
Removed 50% Rate removed during the tax year.
583-594 Aggregate Value 12 Enter the aggregate removal
of Sadlerochit value of Tier One Sadlerochit
Oil Removed Oil subject to the 50% tax
50% Rate rate, removed during the tax
year.
595-606 Aggregate 12 Enter the aggregate adjusted
Adjusted Value of base value of Tier One
Sadlerochit Oil Sadlerochit Oil, subject to
Removed 50% Rate the 50% tax rate, removed
during the tax year.
607-618 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment for
Sadlerochit Oil Tier One Sadlerochit Oil,
Removed 50% Rate subject to the 50% tax rate,
removed during the tax year.
619-630 Tax Liability of 12 Enter the tax liability for
Sadlerochit Oil Tier One Sadlerochit Oil,
Removed 50% Rate subject to the 50% tax rate,
removed during the tax year.
631-642 Number Barrels of 12 Enter the number of barrels of
Tier Two 60% Rate Tier Two Oil, subject to a 60%
tax rate, that was removed
this tax year.
643-654 Aggregate Value 12 Enter the aggregate removal
of Tier Two 60% value of the Tier Two Oil,
Rate subject to a 60% tax rate,
that was removed this tax
year.
655-666 Adjusted Value of 12 Enter the aggregate adjusted
Tier Two 60% Rate base value of the Tier Two
Oil, subject to a 60% tax
rate, that was removed this
tax year.
667-678 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment for
Tier Two 60% Rate the Tier Two Oil, subject to a
60% tax rate, that was removed
this tax year.
679-690 Tax Liability of 12 Enter the tax liability for
Tier Two 60% Rate the Tier Two Oil, subject to a
60% tax rate, that was removed
this tax year.
691-702 Number Barrels of 12 Enter the number of barrels of
Tier Two 30% Rate Tier Two Oil, subject to a 30%
tax rate, that was removed
this tax year.
703-714 Aggregate Value 12 Enter the aggregate removal
of Tier Two 30% value of the Tier Two Oil,
Rate subject to a 30% tax rate,
that was removed this tax
year.
715-726 Adjusted Value of 12 Enter the aggregate adjusted
Tier Two 30% Rate base value of the Tier Two
Oil, subject to a 30% tax
rate, that was removed this
year.
727-738 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment for
Tier Two 30% Rate the Tier Two Oil, subject to a
30% tax rate, that was removed
this tax year.
739-750 Tax Liability of 12 Enter the tax liability for
Tier Two 30% Rate the Tier Two Oil, subject to a
30% tax rate, that was removed
this tax year.
751-762 Number of Barrels 12 Enter the number of barrels of
of Tier Three Tier Three Newly Discovered
Newly Discovered Oil that was removed this tax
year.
763-774 Aggregate Value 12 Enter the aggregate removal
of Tier Three value of the Tier Three Newly
Newly Discovered Discovered Oil that was
removed this tax year.
775-786 Adjusted Value of 12 Enter the aggregate adjusted
Tier Three Newly base value of the Tier Three
Discovered Newly Discovered Oil that was
removed this tax year.
787-798 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment of
Tier Three Newly the Tier Three Newly
Discovered Discovered Oil removed this
tax year.
799-810 Tax Liability of 12 Enter the tax liability for
Tier Three Newly the Tier Three Newly
Discovered Discovered Oil removed this
tax year.
811-822 Number of 12 Enter the number of barrels of
Barrels of Tier Tier Three Incremental
Three Incremental Tertiary Oil removed this tax
year.
823-834 Aggregate Value 12 Enter the aggregate removal
of Tier Three value of the Tier Three
Incremental Incremental Tertiary Oil
removed this tax year.
835-846 Adjusted Value of 12 Enter the aggregate adjusted
Tier Three base value of the Tier Three
Incremental Incremental Tertiary Oil
removed this tax year.
847-858 State Adjustment 12 Enter the aggregate state
of Tier Three severance tax adjustment of
Incremental the Tier Three Incremental
Tertiary Oil removed this tax
year.
859-870 Tax Liability of 12 Enter the tax liability for
Tier Three the Tier Three Newly
Incremental Discovered Oil removed this
tax year.
871-882 Number Barrels of 12 Enter the number of barrels of
Tier Three Heavy Tier Three Heavy Oil removed
this tax year.
883-894 Aggregate Value 12 Enter the aggregate removal
of Tier Three value of the Tier Three Heavy
Heavy Oil removed this tax year.
895-906 Adjusted Value of 12 Enter the aggregate adjusted
Tier Three Heavy base value of the Tier Three
Heavy Oil removed this tax
year.
907-918 State Tax 12 Enter the aggregate state
Adjustment of severance tax adjustment of
Tier Three Heavy the Tier Three Heavy Oil
removed this tax year.
919-930 Tax Liability of 12 Enter the tax liability for
Tier Three Heavy the Tier Three Heavy Oil
removed this tax year.
931-942 Total Barrels 12 Enter the total number of
barrels of oil removed this
tax year for all classes of
oil.
943-954 Total Tax 12 Enter the total tax liability
Liability for all oil removed this tax
year for all classes of oil.
955-966 Tax Withheld Oil 12 Enter the amount of windfall
Removed This Tax profit tax withheld with
Year respect to oil removed during
the tax year.
967-978 Underwithheld Tax 12 Enter the amount of windfall
profit tax underwithheld, if
any. If no underwithholding
zero fill this field.
979-990 Overwithheld WPT 12 Enter the amount of windfall
profit tax overwithheld, if
any. If no overwithholding
zero fill this field.
991-1002 WPT Withheld From 12 Enter the amount of windfall
Payments profit tax withheld from
payments made during this tax
year, regardless of when the
liability for the tax arose.
1003 Originator(s) of 1 If the information on this
1st Form 6248 return is based on one or more
Indicator Forms 6248, enter the number
of forms used. If 9 or more,
enter 9. Otherwise enter 0
(zero).
1004-1043 Originator's Name 40 If the information on this
(Person furnishing Form 6248 is based on
Form 6248 information from another Form
information to 6248, enter the name of the
payer/filer/first person who furnished you with
purchaser) present, blank fill. Form
6248. If present, left justify
and blank fill. If not
present, blank fill.
1044-1052 Originator's TIN 9 If available, enter the TIN of
the originator. If no data is
entered, blank fill.
1053-1092 Second 40 If the information on this
Originator's Name Form 6248 is based on
information compiled from 2 or
more Forms 6248, enter the
second name of the person who
furnished you with another
Form 6248.
1093-1102 Second 9 If available, enter the TIN of
Originator's TIN the second originator. If no
data is available, blank fill.
1103-1142 Third 40 If the information on this
Originator's Name Form 6248 is based on
information compiled from 3 or
more Forms 6248, enter the
third name of the person who
furnished you with another
Form 6248.
1143-1152 Third 9 If available, enter the TIN of
Originator's TIN the third originator. If no
data is available, blank fill.
1153-1250 Reserved 98 Reserved for IRS use. Blank
fill.
SEC. 6. END OF FILER "I" RECORD
.01 The end of Filer "I" Record is a summary record for a given Filer. This record must be 1250 characters long.
.02 The "I" Record will contain the number of documents transmitted for each individual Filer. The "I" Record must be written after the last Producer "H" Record for each Filer. For each "G" Record on the file there must be a corresponding "I" Record.
.03 The "I" Record cannot be followed by a Tape Mark.
RECORD NAME: END OF FILER "I" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "I".
2-7 Number of 6248s 6 Required. Enter the number of
for Filer This Forms 6248 for this
Filer. This volume should also
be shown on Form 4804.
8-47 Filer's Name 40 Enter the name of the Filer.
Use the same name as shown on
the Filer/Transmitter "G"
Record.
48 Type of Account 1 This portion is used to
Filer's TIN identify the data in tape
positions 49 thru 57 as either
an EIN or SSN. Use one of the
following codes as
appropriate.
1) use the digit 0 if the
number provided is an SSN.
2) use the digit 1 if the
number provided is an EIN.
3) use the digit 2 if it is
not known whether the
number provided is an SSN
or an EIN.
4) use the digit 3 if no
number is provided
(positions 49-57 should be
blank filled in this case).
49-57 Filers Account 9 Required. Enter the Taxpayer
Number Identifying Number of the
Filer (SSN or EIN as
appropriate). If no TIN is
provided leave blank.
58-69 Filer's Total Tax 12 Enter the sum of the Filer's
Liability total tax liability (Part IV,
Line 1). This amount should be
shown on Form 4804, Total
Payment Amount for each Filer.
70-End Reserved Reserved for IRS use. Blank
of Record fill to end of record.
SEC. 7. END OF REEL "J" RECORD
.01 The End of Reel "J" Record will be present for option 1 only. It must be 1250 characters long.
.02 Write this record when the end of the normal writing area of the reel has been reached, but all the records of the file have not been written. This record indicates that there are additional reels in the file.
.03 Each "J" Record must contain a count of Forms 6248 reported on all "H" Records not summarized in the preceding "I" Record on the Reel.
.04 If you do not wish to use a "J" Record, or your system is unable to generate it, you may delete it; however, the last "H" Record on the tape 'MUST' be followed by a Tape Mark.
RECORD NAME: END OF REEL "J" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "J".
2-7 Number of 6248's 6 Enter the number of Forms 6248
reported on this reel not
summarized in a previous "I"
Record.
8-30 Zero Filled Field 23 Reserved. Fill with zeros.
31-To End Reserved Reserved for IRS use.
of Record
SEC. 8. END OF TRANSMISSION "K" RECORD
.01 The "K" Record is a summary of the number of Filers and the number of tapes in the entire file.
.02 This record should be written after the last "I" Record in the file.
.03 Only a Tape Mark or a Tape Mark and Trailer Labels may follow the "K" Record.
.04 The "K" Record must be 1250 characters long.
RECORD NAME: END OF TRANSMISSION "K" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "K".
2-5 Number of Filers 4 Required. Enter the number of
Filers in the transmission.
Right justify and zero fill.
6-8 Number of Tapes 3 Required. Enter the total
number of tapes in the
transmission. Right justify
and zero fill.
9-30 Reserved 23 Required. Enter zeros.
31-End Reserved Enter blanks.
of Record
SEC. 9. TAPE LAYOUTS--OPTIONS 1
(Reel Sequence Number is in the "G" Record)
The following chart shows, by type of file, the record types to be used in the first two and the last three records to be written on a tape.
2nd Next
from to
1st 2nd last last Last
Type of File record record record record record
type type type type type
--------------------------------------------------------------------
Single Filer, single reels G H H I K
Single Filer, multiple
reels:
Reel 1 G H H H J (TM 1)
Last Reel G H H I 2 K
Multiple Filers, single
reel:
First Filer G H H H I
Subsequent Filers G H H H I
Final Filer G H H I K
Multiple Filers, Multiple Reels: First Filer's records split between
reel 1 and reel 2; Second Filer's records split between reel 2 and
reel 3:
Reel 1, Filer 1 G H H H J (TM 1)
Reel 2:
Filer 1 G H H H I 2
Filer 2 G H H H J (TM 1)
Reel 3:
Filer 2 G H H H I 2
Filer 3 G H H H I
Reel 4: Last Filer G H H I J
Multiple Filers, single transmitter, separate files for each filer:
File 1: Filer 1:
Last reel G H H I K
File 2: Filer 2:
Reel 1 G H H H J (TM 1)
Last reel G H H I 2 K
File 3: Filer 3:
Last reel G H H I K
1 If your system can not produce the End of Reel "J" Record
the final "H" Record on an intermediate reel can be followed by a
Tape Mark.
2 Must contain the "Number of 6248's" summarizing all "H"
Records on this and previous reels for this Filer.
SEC. 10. TAPE LAYOUTS--OPTION 2
(Reel Sequence Number is in the Header Label)
Where the Header Label is the first record, the following chart shows, by type of file, the record types to be used in the 2nd and 3rd records and the last three records written on a tape reel prior to the Trailer label.
2nd Next
from to
1st 2nd last last Last
Type of File record record record record record
type type type type type
--------------------------------------------------------------------
Single Filer, single reel G H H I K
Single Filer, multiple reels:
First Reel G H H H H
Last Reel H H H I 1 K
Multiple Filers, single reel:
First Filer G H H H I
Subsequent Filers G H H H I
Final Filer G H H I K
Multiple Filers, multiple reels; first Filer's records split between
reel 1 and reel 2; second Filer's records split between
reel 2 and reel 3:
Reel 1, Filer 1 G H H H H
Reel 2:
Payer 1 H H H H I 1
Payer 2 G H H H H
Reel 3:
Payer 2 H H H H I 1
Payer 3 G H H H I
Reel 4:
Payer 4 G H H I K
Multiple Filers, single Transmitter, separate files for each Filer:
File 1: Filer 1: Last
reel (could be
multiple reel) H H H I 1 K
File 2: Filer 2:
Reel 1 G H H H H
Last Reel H H H I 1 K
1 Must contain the "Number of 6248's" summarizing all "H"
Records on this and previous reels for this Filer.
SEC. 11. EFFECTIVE DATE
This revenue procedure is effective for all periods after February 29, 1980.
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Section 4997; 150.4997-2.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
