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REVISED GUIDELINES FOR ELECTRONIC REPORTING OF FOREIGN PERSONS' U.S.-SOURCE INCOME.

FEB. 22, 1993

Rev. Proc. 93-16; 1993-1 C.B. 487

DATED FEB. 22, 1993
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    26 CFR 601.602: Tax forms and instructions.

  • Subject Areas/Tax Topics
  • Index Terms
    foreign firms, withholding
    filing, electronic
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    93 TNT 84-34
Citations: Rev. Proc. 93-16; 1993-1 C.B. 487

Superseded by Rev. Proc. 96-11

Rev. Proc. 93-16

NOTE: This revenue procedure may be used to prepare Tax Year 1992 Forms 1042S for submission to Internal Revenue Service (IRS) using any of the following:

Magnetic Tape

5 1/4-inch Diskette

3 1/2-inch Diskette

Electronic Filing (Via the Information Reporting Program Bulletin Board System (IRP-BBS))

This revenue procedure is normally updated for each tax year. Please read this publication carefully. Persons required to file may be subject to penalties for failure to file or failure to include correct information if they do not adhere to these instructions.

Table of Contents

 

 

Part A. General

 

 

     Section 1. Purpose

 

     Section 2. Nature of Changes--Current Year (Tax Year 1992)

 

     Section 3. Where to File and How to Contact the IRS Martinsburg

 

                 Computing Center (IRS/MCC)

 

     Section 4. Filing Requirements

 

     Section 5. Form 8508, Request for Waiver from Filing Information

 

                 Returns on Magnetic Media

 

     Section 6. Form 4419, Application for Filing Information Returns

 

                 Magnetically/Electronically

 

     Section 7. Test Files

 

     Section 8. Filing Forms 1042S Magnetically or Electronically

 

     Section 9. Filing Due Dates

 

     Section 10. Extensions of Time to File

 

     Section 11. Replacement Files

 

     Section 12. How to File Corrected Returns

 

     Section 13. Major Problems Encountered

 

     Section 14. Effect on Paper Documents

 

     Section 15. Definition of Terms

 

 

Part B. Magnetic Media Specifications

 

 

     Section 1. General

 

     Section 2. Tape Specifications

 

     Section 3. 5 1/4- and 3 1/2-Inch Diskette Specifications

 

     Section 4. Electronic Filing Specifications

 

     Section 5. Data Sequence Specifications

 

     Section 6. The Transmitter "T" Record

 

     Section 7. Recipient "Q" Record

 

     Section 8. Withholding Agent "W" Record

 

     Section 9. End of Transmission "Y" Record

 

 

PART A. GENERAL

SECTION 1. PURPOSE

.01 The purpose of this revenue procedure is to provide the specifications under which withholding agents may file Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, magnetically or electronically.

.02 This revenue procedure supersedes the following: Rev. Proc. 91-60, 1991-2 C.B. 844, published as Pub. 1187 (11-91), Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or on Magnetic Tape, and 5 1/4-, or 3 1/2-Inch Magnetic Diskettes.

SEC. 2. NATURE OF CHANGES--CURRENT YEAR (TAX YEAR 1992)

.01 EDITORIAL CHANGES. Numerous editorial changes have been made to the publication. IRS recommends that filers read this publication in its entirety to ensure proper reporting. The following changes have been made to the revenue procedure:

a) The title of Part A, Sec. 3 has changed to "Where to File and How to Contact the IRS Martinsburg Computing Center IRS/MCC" to better reflect the contents of this section.

b) A new number is provided for the IRS/MCC fax machine in Part A, Sec. 3.05.

c) The Information Reporting Program Centralized Call Site is introduced and explained in Part A, Sec. 3.07.

d) An extension of time to file Forms 1042S magnetically or electronically will be granted for 90 days. Specific instructions for requesting an extension of time to file are provided in Part A, Sec. 10.

e) Withholding agents may request an extension of time to file Form 1042. An extension of time to file Form 1042S does not automatically provide an extension of time to file Form 1042. Refer to Part A, Sec. 10.08 for further information.

f) Information concerning computer viruses is provided in Part B, Sec. 1.03. It is unlawful to intentionally submit a computer virus to the IRS. Violators may be subject to fine and/or imprisonment.

g) Positions 6-14 of the Transmitter "T" record have been renamed to "Transmitter's Taxpayer Identification Number (TIN)" to accurately define the use of this field.

h) Positions 2-10 of the recipient "Q" record have been renamed to "Withholding Agent's Taxpayer Identification Number (TIN)" to accurately define the use of this field.

i) Positions 113-121 of the recipient "Q" record have been renamed to "Recipient's U.S. Taxpayer Identification Number (TIN)" to accurately define the use of this field.

j) Positions 122-136 of the recipient "Q" record have been renamed to "Account Number" to be consistent with paper Forms 1042S.

k) Positions 139-173 of the recipient "Q" record have been renamed to "Recipient Name Line One" to accurately define the use of this field.

l) Positions 174-208 of the recipient "Q" record have been renamed to "Recipient Name Line Two" to accurately define the use of this field.

m) Positions 209-243 of the recipient "Q" record have been renamed to "Recipient Name Line Three" to accurately define the use of this field.

n) Positions 357-358 of the recipient "Q" record have been renamed to "Recipient Code" to be consistent with paper Forms 1042S.

o) Positions 372-373 of the recipient "Q" record have been renamed to "Tax Rate" to be consistent with paper Forms 1042S.

p) Positions 374-384 of the recipient "Q" record have been renamed to "U.S. Federal Tax Withheld" to accurately define the use of this field.

q) Positions 420-428 of the recipient "Q" record have been renamed to "Payer's TIN" to be consistent with paper Forms 1042S.

.02 PROGRAMMING CHANGES.

a) The Country Codes (Pos. 137-138 of the recipient "Q" record) have been updated to reflect global political changes.

b) Guidance was provided in the Recipient Name Line One field (Pos. 139-173 of recipient "Q" record) stating that data reported in this field is required.

c) Guidance was provided in the Street Address field (Pos. 244-283 of recipient "Q" record) for reporting street address data in Recipient Name Line Two or Three fields when appropriate.

d) Guidance was added in the City field (Pos. 284-308 of recipient "Q" record) specifying what address parts must be reported for United States (U.S.) addresses and non U.S. addresses.

e) Note was added in the Postal Code field (Pos. 324-332 of recipient "Q" record) stating postal codes for United States, Canadian, and Australian addresses must be reported and formatted correctly.

f) Guidance was provided in the Country Name field (Pos. 335-354 of recipient "Q" record) stating a recipient's country of residence for address purposes must be reported.

g) Guidance was provided in the Income Code field (Pos. 355-356 of recipient "Q" record) stating an income code must be provided.

h) Note was added in Type of Recipient field (Pos. 357-358 of recipient "Q" record) to inform withholding agents a Recipient Code "01" must be entered when Income Code "21", "22", or "23" is entered.

i) Information was added in the Gross Income Paid field (Pos. 359-369 of recipient "Q" record) that a nonzero amount must be entered.

SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS MARTINSBURG COMPUTING CENTER (IRS/MCC)

.01 All Forms 1042S filed magnetically or electronically are processed at IRS/MCC. Inquiries concerning application procedures, extension of time to file, request for a waiver from the magnetic media filing requirements, or filing procedures specified in this revenue procedure should be directed to IRS/MCC. Filers may contact IRS/MCC by telephone at (304) 263-8700 (not a toll free number). The hours of operation are 8:30 a.m. to 6:00 p.m., Eastern Time.

.02 Send magnetic media files, and any correspondence to MCC at the following addresses:

          If by U.S. Postal Service:

 

 

               IRS, Martinsburg Computing Center

 

               P.O. Box 1359

 

               Martinsburg, WV 25401-1359

 

 

                                 or

 

 

          If by truck or air freight:

 

 

               IRS, Martinsburg Computing Center

 

               Information Reporting Program

 

               Route 9 and Needy Road

 

               Martinsburg, WV 25401

 

 

.03 This revenue procedure and other IRS publications concerning magnetic and electronic filing of information returns are available through the IRP-BBS as "downloadable" files. Using IRP-BBS as a means of obtaining publications will provide faster access to this information. Additionally, publications will be available from IRP-BBS much earlier than the printed version. The IRP-BBS is operational 24 hours a day, 7 days a week. The telephone number is (304) 263-2749.

.04 The IRP-BBS software provides a menu-driven environment which allows filers to access different parts of the bulletin board. Whenever possible, IRS/MCC personnel will provide assistance in resolving communication problems with IRP-BBS.

.05 The telephone number for the IRS/MCC fax machine is (304) 264-5196.

.06 IRS/MCC has installed Telecommunications Devices for the Deaf (TDD). The number is (304) 267-3367.

.07 INFORMATION REPORTING PROGRAM CENTRALIZED CALL SITE

In 1991, IRS instituted a centralized call site to answer tax law questions related to information returns (Forms 1096, 1098, 1099, 1042S, 5498, 8027, W-2, W-2G, W-3, and W-4.) The Call Site is located at IRS/MCC and operates in conjunction with the Information Reporting Program. The Call Site provides service to financial institutions, employers, and other payers who file information returns. It is being phased in over a two-year period.

The Call Site is currently functioning as a pilot operation accepting inquiries from payers/employers calling from Maine, Vermont, New Hampshire, Massachusetts, Rhode Island, Connecticut, New York, Ohio, Indiana, Michigan, West Virginia, and Kentucky. The numbers to call are (304) 263-8700 or TDD (304) 267-3367. This is a toll call.

Payers/employers in other areas of the country should continue to call 1-800-829-1040. If the pilot operation is successful, the remaining states will be phased in October 1, 1993, when the Call Site will be available nationwide. Hours of operation for the Call Site during the pilot operation are 8:30 a.m. to 6:00 p.m. Eastern Time.

.08 Requests for paper returns, publications and forms not related to magnetic media processing MUST be requested by calling the IRS toll free number 1-800-829-3676.

SEC. 4. FILING REQUIREMENTS

.01 Withholding agents who are required to file 250 or more Forms 1042S with IRS must submit these forms on magnetic media. Even though the withholding agent is not required to file magnetically/electronically, IRS encourages withholding agents to do so.

.02 Filers who are required to submit their Forms 1042S on magnetic media may choose to submit their documents electronically instead. Filers who transmit their information electronically are considered to have satisfied the magnetic media filing requirements.

.03 The filing requirement applies individually to each reporting entity as defined by its separate Taxpayer Identification Number (TIN) (Social Security Number (SSN) or Employer Identification Number (EIN)). For example, if filing for a corporation with several branches or locations and each uses the same name and EIN, the filer must aggregate the total volume of returns to be filed for that EIN and apply the filing requirement accordingly.

.04 This requirement applies separately to original and corrected documents. For example, 300 original documents are filed magnetically or electronically. If 200 documents were filed with erroneous information, corrections may be submitted on paper forms.

.05 These requirements shall not apply if the withholding agent submits an application for and is granted an undue hardship waiver. (See Part A, Sec. 5.)

.06 For additional information on filing requirements, please refer to 1992 Instructions for Forms 1042 and 1042S.

SEC. 5. FORM 8508, REQUEST FOR WAIVER FROM FILING INFORMATION RETURNS ON MAGNETIC MEDIA

.01 Withholding agents required to file Form 1042S magnetically or electronically may receive a waiver if the requirement would create an undue hardship. The withholding agent may request a waiver by submitting Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media, to IRS/MCC.

.02 A separate Form 8508 must be submitted by each withholding agent.

.03 All waiver requests MUST be submitted at least 45 days before the due date of the return. Otherwise, the request will automatically be denied.

.04 In approximately 30 days the filer will receive confirmation of approval or denial of the waiver request. IRS recommends filers maintain a copy of the waiver request and the response for their records.

.05 Failure to provide all of the information requested on the Form 8508 and/or the cost estimates if applicable, will result in an automatic denial of the waiver request.

.06 An approved waiver will only provide exemption from magnetic or electronic filing for one tax year. A waiver may not be requested for more than one tax year at a time. If needed, the withholding agent must apply each year for a waiver.

.07 A copy of Form 8508 may be obtained from IRS/MCC or by calling 1-800-829-3676. Form 8508 may be photocopied, or computer-generated as long as it contains all the information requested on the original form.

.08 An approved waiver from filing information returns magnetically or electronically does not provide exemption from filing; the withholding agent must still file information returns on acceptable paper forms with the Philadelphia Service Center. Do not include a copy of the approved waiver with the paper forms.

SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY

.01 Withholding agents or their agents must complete and submit Form 4419, Application for Filing Information Returns Magnetically/Electronically, before they may file Forms 1042S magnetically or electronically. Applications may be submitted at any time. However, the Form 4419 should be filed at least 30 days before March 15 in order to allow time to receive a response from IRS/MCC and timely file the returns.

.02 A copy of Form 4419 may be obtained from IRS/MCC. Instructions on the back of this form should be read carefully. This form may be photocopied.

.03 The filer will receive an approval letter that will contain a five-digit Transmitter Control Code (TCC) beginning with the digits 22. DO NOT SUBMIT FORMS 1042S USING A TCC ASSIGNED FOR THE PURPOSE OF FILING OTHER RETURNS. Forms 1042S may not be filed electronically or magnetically until an application has been approved and a TCC assigned.

.04 Once a TCC has been assigned, it is not necessary to reapply each year. If the information provided on Form 4419 changes, (for example, the organization's name or the contact person) notify IRS/MCC in writing so the appropriate files can be updated. In ALL correspondence with IRS/MCC, include the TCC in order to assist IRS personnel in locating the correct files.

.05 If a service bureau prepared files in the past, but the withholding agent now wishes to prepare their files, it will be necessary to request a TCC by filing the application Form 4419.

.06 If a filer has been assigned a TCC to file magnetically and now choose to file electronically, it is not necessary to apply for another TCC.

.07 Filers must have a TCC to transmit data electronically. When initial contact is made with the IRP-BBS, filers will be instructed to assign their own password and do not need prior approval.

SEC. 7. TEST FILES

.01 IRS/MCC will assist new filers with their initial submission by reviewing test files. The records will be checked to determine if the files are formatted according to the specifications in the current revenue procedure.

.02 IRS does not require filers to submit test files; however, first time filers are encouraged to submit a test for review prior to the filing season.

.03 Application Form 4419 must be filed with IRS/MCC and a TCC must be assigned before test files are submitted.

.04 Approved withholding agents or their agents may submit test files to IRS/MCC. IRS/MCC requires that all test files be submitted between December 1 and February 15.

.05 Include a completed Form 4804, 4802, or computer-generated substitute. Clearly mark the "Test" box on Form 4804 and media label Form 5064. On Form 4804 in the block marked "Combined total number of Payee records reported" provide the total number of recipient "Q" records.

.06 If a test is submitted electronically, the filer will receive a prompt asking if this is a test file. The Forms 4804 and 4802 marked as "Test" must be submitted to MCC. Transmittals may be faxed to (304) 264-5196. Although faxed transmittals are acceptable, completed Forms 4804 and 4802 or computer-generated substitutes marked as "Test" must be sent to IRS/MCC within 2 days of the submission of the test file. Faxing the transmittal forms to IRS/MCC will allow processing of the data in advance of receipt of the actual transmittal forms.

.07 IRS/MCC will send an acknowledgement to indicate the test results. Unacceptable magnetic media files, along with documentation identifying the errors, will be returned to the filer for replacement. Resubmission of replacement magnetic media test files must be postmarked no later than February 15. Electronic filers will also receive documentation identifying errors. Electronically filed tests must be resubmitted on or before February 15.

.08 IRS/MCC will no longer return media once it has been successfully processed.

SEC. 8. FILING FORMS 1042S MAGNETICALLY OR ELECTRONICALLY

.01 When submitting files, include the following:

(a) A signed Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, or a computer-generated substitute. Form 4804 contains an affidavit that must be signed by the withholding agent, or an agent who has the authority to sign on behalf of the withholding agent. If a duly authorized agent signs Form 4804, the affidavit must contain the caption "For: (name of withholding agent)." Failure to sign the affidavit on Form 4804 will result in the file being returned as unprocessed. Although a duly authorized agent signs the affidavit, the withholding agent is held responsible for the accuracy of the Form 4804, and the withholding agent will be liable for penalties for failure to comply with filing requirements.

(b) A Form 4802, Transmittal of Information Returns Reported Magnetically/Electronically (Continuation), or computer-generated substitute, if the filer transmits for multiple withholding agents and has the authority to sign the affidavit on Form 4804.

(c) The magnetic media with an external identifying label Form 5064. Mark the appropriate type of file checkbox (e.g., original) on Form 5064. Provide the Form 1042S TCC, tax year, transmitter's name, and number of Recipient "Q" records on Form 5064.

(d) A Form 4801, or a substitute, on the outside of the container which reads "DELIVER UNOPENED TO TAPE LIBRARY--MAGNETIC MEDIA REPORTING--BOX __ OF __." If there is only one container, mark the outside as Box 1 of 1. For multiple containers, use the sequence Box 1 of 3, 2 of 3, 3 of 3.

.02 Mail the magnetic media and transmittal Forms 4804 and 4802 together.

.03 The transmittal documents for Forms 1042S filed via IRP-BBS may be faxed to IRS/MCC at (304) 264-5196. However, the actual Form 4804, 4802 or computer-generated substitutes must be sent to IRS/MCC within 2 days of the date of submission or the due date of the return, whichever comes first.

.04 IRS will not pay for or accept "Cash on Delivery" or "Charge to IRS" shipments of tax information that an individual or organization is legally required to submit.

.05 IRS/MCC will not return filers' magnetic media after it has been successfully processed. Should filers wish to know if their media was received by IRS/MCC, a delivery service that provides certification of delivery is recommended.

.06 Do NOT report duplicate information. If Forms 1042S are filed on paper and magnetically/electronically, be sure that the same information is not included on both. This does NOT mean that corrected documents are not to be filed. If a return has been prepared and submitted improperly, a corrected return must be filed when the error is discovered.

.07 IRS will prepare the appropriate statements for transmittal to treaty countries.

SEC. 9. FILING DUE DATES

.01 Magnetic media and electronic reporting to IRS for Forms 1042S is on a calendar year basis. The date for filing paper documents will apply to magnetic media or electronic filing. Files must be submitted to IRS/MCC postmarked no later than March 15.

.02 Copies of Form 1042S information must also be furnished to the income recipient by March 15.

.03 If the due date falls on a Saturday, Sunday, or a legal holiday, the return is considered timely if filed on the next day that is not a Saturday, Sunday, or legal holiday.

.04 If the date to furnish the statement to recipient falls on a Saturday, Sunday, or a legal holiday, the statement is considered timely if it is furnished on the next day that is not a Saturday, Sunday, or a legal holiday.

SEC. 10. EXTENSIONS OF TIME TO FILE

.01 If a withholding agent is required to submit Forms 1042S magnetically/electronically to IRS/MCC, and is unable to do so by March 15, an extension of time to file may be requested. Submit a letter or Form 2758, Application for Extension of Time To File Certain Excise, Income, Information, and Other Returns, to request an extension of time. If approved, an extension will be granted for 90 days.

.02 In order to be considered for an extension of time, the letter or Form 2758 MUST be postmarked by the due date of the return. If requesting an extension of time for magnetic or electronic filing of Forms 1042S, the request must be sent to IRS/MCC. If submitting a letter, the request must include:

(a) The withholding agent's (or transmitter's, if filing for multiple withholding agents) name and address.

(b) The withholding agent's Taxpayer Identification Number (TIN).

(c) The tax year for which the extension of time is requested (i.e., 1992).

(d) The name and telephone number of a person to contact who is familiar with the request.

(e) The specific type of returns (i.e., Forms 1042S).

(f) The Transmitter Control Code (TCC) assigned to the organization or individual requesting the extension. (Please be sure to use the TCC assigned for Forms 1042S processing ONLY.)

(g) The reason for the delay and the date by which files will be submitted.

(h) If filing for multiple withholding agents, attach a list of all withholding agents and their TINs (EIN or SSN).

.03 Failure to provide a letter including all of the information requested above or a fully completed Form 2758, may result in an automatic denial of the request.

.04 Ordinarily, an extension of more than 90 days will not be granted, unless sufficient need is clearly shown. Under no circumstances will IRS/MCC grant an extension for more than six months to an applicant living in the United States. A request for additional time beyond 90 days must be submitted before the original extension of time has expired.

.05 An approved extension of time for magnetic and electronic filing does not provide additional time for supplying the statement to recipient. Requests for an extension of time to provide the recipient copy must be sent to the Director of the IRS District in which the filer resides or in which the business is located.

.06 A filer may only request an extension of time for the tax year of the returns that are due to be filed with IRS.

.07 If an extension of time to file magnetically or electronically is granted, do not include a copy of the letter granting the extension with Form 4804 or computer-generated substitute.

.08 Upon request, IRS/MCC will grant an extension of time to file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, when also granting an extension of time to file Forms 1042S magnetically/electronically. Request an extension of time to file Form 1042 by submitting a separate Form 2758 or letter to IRS/MCC.

.09 If an extension of time to file Form 1042 only or paper Forms 1042S is being requested, file Form 2758 with the Internal Revenue Service Center, Philadelphia, PA 19255.

.10 An approved extension grants additional time to file the Forms 1042S with IRS, only; any tax due must still be paid timely.

SEC. 11. REPLACEMENT FILES

.01 Files are returned because of coding or format errors. These files are to be returned to IRS/MCC within 45 days from the date of notice or the withholding agent may be subject to a failure to file penalty. Therefore, returned files should receive prompt attention.

.02 When the magnetic media is returned to the transmitter for replacement, a listing identifying the type of errors and frequency of such errors will be provided. The transmitter must correct the problems and submit a replacement file to IRS/MCC.

.03 Some problems may not require corrective action. For example, certain recipients should have had tax withheld at a particular rate, but the withholding agent withheld at a different tax rate. The transmitter should verify that the tax rates in question are in fact the rates at which tax was withheld. Once verified, a letter must accompany the replacement file stipulating that the tax rates are accurate.

SEC. 12. HOW TO FILE CORRECTED RETURNS

.01 Forms 1042S are required to be filed magnetically or electronically if 250 or more returns are filed. This requirement applies separately to both original and corrected returns.

.02 The following definitions have been provided to help distinguish between a correction and a replacement:

A correction is media submitted by the payer to correct records that were successfully processed by IRS/MCC, but contained erroneous information.

A replacement is media that IRS/MCC has returned due to format errors encountered during processing. After necessary changes have been made, the media must be returned for processing.

.03 If Forms 1042S are filed magnetically or electronically, and later the filer determines that corrections are necessary, the corrections may be filed on paper if the 250 documents threshold has not been met.

.04 If the withholding agent has 250 or more corrections, they MUST be submitted to IRS/MCC magnetically or electronically unless a waiver has been granted. If a waiver was granted for original Forms 1042S, this waiver applies to the corrections as well.

.05 Corrected returns MUST NOT be included on the same media or sent in the same electronic transmission with original returns.

.06 Since corrected statements supersede information previously supplied, all required data fields must be completed. If corrections are submitted magnetically or electronically, code an "A" in Position 371 of the Recipient "Q" Record.

.07 If corrections are filed on paper documents, write "Correction" at the top. If the original Forms 1042S were filed magnetically or electronically, corrections filed on paper Forms 1042S must be marked "Correction to Magnetic Tape" at the top of each paper Form 1042S. Corrected documents must be a separate submission from original documents.

.08 For information on when an amended Form 1042 is required, refer to Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations.

SEC. 13. MAJOR PROBLEMS ENCOUNTERED

.01 Before submitting files, IRS/MCC encourages filers to verify the format and content of each type of record to ensure the accuracy of the data submission. This preliminary review may eliminate the need for IRS/MCC to return the file for replacement, and therefore reduce the likelihood of a penalty assessment for incorrect submissions. If due to unavoidable circumstances the data would be unacceptable to IRS/MCC, (e.g., math or tax rate errors), include a letter of explanation with each submission.

.02 Failure to format records correctly will result in files being returned for replacement.

.03 Filers MUST use the unique Transmitter Control Code (TCC) assigned for Form 1042S reporting. Application procedures are provided in Part A, Sec. 6 of this revenue procedure.

.04 Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, must accompany each magnetic media shipment or electronic transmission. Forms 1042S filed magnetically or electronically are not considered complete until a signed Form 4804 is received by IRS/MCC.

.05 Recipient surnames are used to sort the recipient "Q" records. The recipient's surname should be reported first, followed by given names. However, if the recipient's surname is not entered first, the filer has the option to code an asterisk that immediately precedes the recipient's surname. If the surname is reported first, the asterisk MUST be omitted, since an asterisk is not valid in the first position of Recipient Name Line One.

.06 To be acceptable, records must be in a specific sequence. If this sequence is not followed, the file will be returned for replacement. (Refer to Part B, Sec. 5)

SEC. 14. EFFECT ON PAPER DOCUMENTS

.01 Magnetic or electronic reporting eliminates the need to submit paper Forms 1042S to IRS.

.02 The address for filing paper Forms 1042S, 1042 or 8233 (Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual) is:

          Internal Revenue Service Center

 

          Philadelphia, PA 19255

 

 

Do NOT send paper Forms 1042S, 1042, or 8233 to IRS/MCC.

.03 Form 1042 (Annual Withholding Tax Return for U.S. Source Income of Foreign Persons) is used to verify the number of Forms 1042S filed on paper or magnetically/electronically. In certain cases, a withholding agent may be required to attach a remittance to Form 1042.

SEC. 15. DEFINITION OF TERMS

 Element                              Description

 

 

 Asynchronous       The types of data transmission most often used by

 

 Protocols          micro-computers, PCs and some mini-computers.

 

                    Asynchronous transmissions transfer data at

 

                    arbitrary time intervals using start-stop method.

 

                    Each character transmitted has its own start bit

 

                    and stop bit.

 

 

 b                  Denotes a blank position. For compatibility with

 

                    IRS equipment, if using BCD recording mode, use

 

                    BCD bit configuration 010000 ("A" bit only) in

 

                    even parity, 001101 ("841" bits) in odd parity.

 

 

 Blocked records    Two or more records grouped together between

 

                    interrecord gaps.

 

 

 Employer           A nine-digit number assigned by IRS to a person

 

 Identification     for Federal tax reporting purposes.

 

 Number (EIN)

 

 

 Electronic Filing  Submission of information returns using switched

 

                    telecommunications network circuits. These

 

                    transmissions use modems, dial-up phone lines, and

 

                    asynchronous protocols.

 

 

 File               For the purpose of this revenue procedure, a file

 

                    consists of all records submitted by a

 

                    transmitter.

 

 

 Information        An electronic bulletin board provides the ability

 

 Reporting Program  to transmit information returns via a personal

 

 Bulletin Board     computer (PC) using dial-up modems; provides

 

 System (IRP-BBS)   immediate access to the latest changes, updates,

 

                    and publications.

 

 

 Magnetic Media     Refers to 1/2-inch magnetic tape; 5 1/4- or 3

 

                    1/2-inch diskettes.

 

 

 Multi-reel/        A group of tape reels or diskettes submitted under

 

 diskette file      one TCC where all media either end with a

 

                    Recipient "Q" Record or Withholding Agent "W"

 

                    Record, EXCEPT for the last media of the file,

 

                    which ends with an End of Transmission "Y" Record.

 

                    (Refer to Part B, Sec. 5 for data sequence)

 

 

 Payer              Person or organization who is the originator of

 

                    income and enters into a contractual agreement

 

                    with the withholding agent for the purpose

 

                    of disbursing income for the payer. For example,

 

                    Corporation X is about to declare a dividend.

 

                    Corporation X contracts Bank Y to calculate and

 

                    distribute such dividends to recipients, and be

 

                    responsible for withholding. Corporation X is

 

                    considered the Payer and Bank Y is considered the

 

                    Withholding Agent.

 

 

 Recipient          Person or organization receiving payments from a

 

                    withholding agent.

 

 

 Social Security    A nine-digit number assigned by the Social

 

 Number (SSN)       Security Administration (SSA) to an individual for

 

                    tax and wage reporting purposes.

 

 

 Special Character  Any character that is not a numeral, an alpha, or

 

                    a blank.

 

 

 Taxpayer           Refers to either a Social Security Number (SSN) or

 

 Identification     an Employer Identification Number (EIN).

 

 Number (TIN)

 

 

 Transmitter        Person or organization who prepares and submits

 

                    files. May be the withholding agent or their

 

                    agent.

 

 

 Transmitter        A five-digit code assigned prior to filing. This

 

 Control Code       number is inserted in the "T" Record and must

 

 (TCC)              be present. A Form 4419 must be filed with IRS/MCC

 

                    to receive this number.

 

 

 Withholding Agent  A person or entity, U.S. or foreign, required to

 

                    withhold U.S. tax on payments of income subject to

 

                    withholding from U.S. sources. A withholding agent

 

                    may be an individual, partnership, corporation,

 

                    trust, estate, government agency (Federal, State

 

                    or local), association, or a tax-exempt foundation

 

                    or organization. The withholding agent is

 

                    responsible for the completeness, accuracy, and

 

                    timely submission of files.

 

 

PART B. MAGNETIC MEDIA SPECIFICATIONS

SECTION 1. GENERAL

.01 These specifications prescribe the required format and content of the records to be included in the file. Usually, IRS/MCC will be able to process, without translation, any compatible file. Deviations cannot and will not be permitted in any of the data fields.

.02 An external label, Form 5064, must appear on each tape and diskette submitted. The following information is needed on the label:

(a) Type of filing (i.e., Original).

(b) The tax year of the data (i.e., 1992).

(c) The transmitter's name.

(d) The five digit Transmitter Control Code (TCC).

(e) Operating system software and hardware used to create the file (i.e., MS-DOS, IBM PS/1).

(f) The total number of "Q" records in the file.

(g) Transmitter's media number. The number assigned to the media by the transmitter.

(h) The sequence of each tape or diskette (i.e., 001 of 008, 002 of 008, ..., 008 of 008).

Information provided on the Form 5064 will assist IRS in identifying information that is reported and in locating a specific file if it is necessary to return the file to the transmitter.

.03 Filers are REQUIRED to submit virus-free data to IRS/MCC for processing. Any media containing a computer virus will be returned for replacement. Anyone intentionally transmitting a computer virus to IRS may be subject to fine and/or imprisonment.

.04 IRS advises that special shipping containers not be used since they will not be returned to the filer.

.05 Regardless of the type of media used or if returns are filed via the IRP-BBS, the record length must be 500 positions.

SEC. 2. TAPE SPECIFICATIONS

.01 In most instances, IRS can process any compatible magnetic tape file. Tapes must be EBCDIC or ASCII and must meet the following criteria:

(a) 9-track EBCDIC (Extended Binary Coded Decimal Interchange Code) with:

(1) Odd parity

(2) Recording density--1600 or 6250 BPI

(3) If using UNISYS Series 1100, an interchange tape must be submitted.

(b) 9-track ASCII (American Standard Coded Information Interchange) with:

(1) Odd Parity

(2) Recording density--1600 or 6250 BPI

.02 All tape files must have the following characteristics:

(a) 0.5-inch (12.7 mm) wide computer grade magnetic tape,

(b) Tape thickness: 1.0 or 1.5 mils,

(c) Reel diameter: 10.5 inch (26.67 cm), 8.5 inch (21.59 cm), or 7 inch (17.78 cm) and

(d) Tape reels of up to 2400 feet (731.52 m).

.03 The tape records may be blocked or unblocked, subject to the following:

(a) Records must be a fixed length of 500 positions.

(b) Records may be blocked or unblocked, except header and trailer labels which must be unblocked.

(c) A block may not exceed 15,000 characters, although shorter blocks may be written as desired. If records are being blocked, but sufficient records are not available to fill a complete block, the block may either be "padded" with 9s to fill all unused positions or truncated after the last data record to create a "short block". Do NOT pad the block with blanks or create blank records (for example, Q followed by 499 blanks, etc.).

(d) Records may not span blocks.

(e) Two forms of blocking are acceptable:

(1) Only "Q" Records are blocked; all other records are unblocked.

(2) Header and trailer labels, if used, are unblocked.

SEC. 3. 5 1/4-INCH AND 3 1/2-INCH DISKETTE SPECIFICATIONS

.01 To be compatible, a diskette file must meet the following specifications:

(a) 5 1/4- or 3 1/2-inches in diameter.

(b) Data must be recorded in standard ASCII code.

(c) Records must be a fixed length of 500 bytes per record.

(d) Delimiter character commas (,) must not be used.

(e) Positions 499 and 500 of each record have been reserved for carriage return/line feed (cr/lf) characters.

(f) Filename of 1042TAX must be used. Do not enter any other data in this field. If a file will consist of more than one diskette, the filename 1042TAX will contain a 3 digit extension. This extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named 1042TAX.001, the second diskette will be 1042TAX.002, etc.

(g) A diskette file may consist of multiple diskettes as long as the filename conventions are followed.

(h) Diskettes must meet one of the following specifications:

       Capacity      Tracks      Sides/Density      Sector Size

 

       1.44 mb        96tpi           hd                512

 

       1.44 mb       135tpi           hd                512

 

        1.2 mb        96tpi           hd                512

 

        720 kb        48tpi          ds/dd              512

 

        360 kb        48tpi          ds/dd              512

 

        320 kb        48tpi          ds/dd              512

 

        180 kb        48tpi          ss/dd              512

 

        160 kb        48tpi          ss/dd              512

 

 

.02 5 1/4- and 3 1/2-inch diskettes are only acceptable if they were created using MS/DOS. IRS strongly recommends that a test file be submitted if this is the first time magnetic diskettes are used.

SEC. 4. ELECTRONIC FILING SPECIFICATIONS

.01 Electronic filing is being offered as an alternative to magnetic media or paper filing, but is not a requirement. Electronic filing will fulfill the magnetic media requirements for filers who are required to file magnetically.

.02 All inquiries concerning the electronic filing of Forms 1042S should be directed to IRS/MCC.

.03 Filers participating in the electronic filing program will submit their returns to IRS/MCC by way of modems, in lieu of magnetic media or paper filing. The Forms 1042S will be transmitted through the Information Reporting Program Bulletin Board System (IRP-BBS) using asynchronous protocols.

.04 Form 4804 may be faxed to (304) 264-5196 if returns are being submitted electronically. However, the original Forms 4804 and 4802 must be filed within 2 days of the transmission or before the due date of the return whichever comes first.

.05 The format of the "T," "Q," "W," and "Y" records are the same for electronically filed records as it is for 5 1/4- and 3 1/2-inch diskettes. When filing electronically, each transmission is considered a separate file; therefore, each transmission MUST adhere to the data sequence guidelines provided in Part B, Sec. 5.

.06 The IRP-BBS can be accessed at speeds up to 14,400 bps. The modulation speed is automatically negotiated so that users with slower modems should encounter no problems connecting with the IRP-BBS. The communication standards supported include 212A, V.22bis, and V.32. Point-to-point error control is supported using the V.42 standard backward compatibility with MNP class 2-4 modems.

.07 Data compression is encouraged for filers who submit information returns using the IRP-BBS. Data compression is supported using V.42bis with MNP class 5 compatibility. Data compression will result in throughput speeds up to 38,400 bps. IRS/MCC has the ability to decompress files created using several software compression programs. Data compression can be done alone or in conjunction with V.42bis hardware compression. The size of files transmitted electronically can be reduced by as much as 80 percent when data compression is used. Therefore, data compression is highly recommended.

.08 The setup parameters for IRP-BBS are: 8 data bits, no parity, 1 stop bit and full duplex mode.

.09 Filers using IRP-BBS will be required to assign their own password. Users should take the necessary precautions to assure that their password is not compromised. If a password is compromised, contact the Systems Operator (SYSOP) or the Electronic Filing Coordinator at IRS/MCC immediately.

.10 The IRP-BBS is available 24 hours a day, 7 days a week and may be accessed by dialing (304) 263-2749.

SEC. 5. DATA SEQUENCE SPECIFICATIONS

.01 The first position of each record indicates the record type:

           Transmitter                        T

 

           Recipient                          Q

 

           Withholding Agent                  W

 

           End of Transmission                Y

 

 

.02 In order to be acceptable, records within the file must be in the following sequence:

(a) Single tape or diskette:

(1) A Transmitter "T" Record; then

(2) one or more Recipient "Q" Records followed by a corresponding Withholding Agent "W" Record then;

(3) additional "Q" and "W" Record sequences for other withholding agents as needed; then

(4) an End of Transmission "Y" Record.

(b) Multiple tapes: (see NOTE)

(1) A Transmitter "T" Record at the beginning of each tape; then

(2) sequences of Recipient "Q" Records followed by corresponding Withholding Agent "W" Records; then

(3) a sequence of Recipient "Q" Records may be continued from one tape to the next if they apply to the same withholding agent, without the necessity of repeating the "W" Record. The sequence might be, for example, QQQQ (end of one tape); TQQQQW (beginning of next tape); then

(4) an End of Transmission "Y" Record ending the last tape.

(c) Multiple diskettes: (see NOTE)

(1) A Transmitter "T" Record; then

(2) one or more Recipient "Q" Records followed by a corresponding Withholding Agent "W" Record; then

(3) additional "Q" and "W" Record sequences for other withholding agents as needed; then

(4) a sequence of Recipient "Q" Records may be continued from one diskette to the next if they apply to the same withholding agent, without the necessity of repeating the "W" Record. The sequence might be, for example, QQQQ (end of one diskette); QQQQW (beginning of next diskette); then

(5) an End of Transmission "Y" Record ending the last diskette.

NOTE: Due to differences in the processing of 1042S information filed on tapes and diskettes, it is required that there be a "T" record at the beginning of each tape, but not at the beginning of each diskette in a shipment.

.03 Tape header and trailer labels, record marks, and tape marks are all optional. If used, they must conform to the following standards:

(a) Header labels must begin with VOL1, VOL2, HDR1, HDR2, or 1HDR. They must be the first record(s) on the reel immediately before the Transmitter "T" Record. Header labels may not exceed 80 characters in length.

(b) Trailer labels must begin 1EOR, 1EOF, EOF1, or EOR1. They must be the last record(s) on the reel, after the "Y" record and tape mark (if a tape mark is used). Trailer labels may not exceed 80 characters in length.

(c) Tape marks must be IBM 001111 (Octal 17) in even parity. They always appear immediately after the "Y" record. If both header and trailer labels are used, the tape mark must follow the header label and must precede and/or follow the trailer label(s).

.04 The minimum file transmitted must consist of a Transmitter "T" Record, a Recipient "Q" Record, and Withholding Agent "W" Record, and an End of Transmission "Y" Record.

SEC. 6. THE TRANSMITTER "T" RECORD

.01 This record identifies the entity preparing and transmitting the file. The Transmitter and the withholding agent may be the same, but they need not be. The first record of a file MUST be a Transmitter "T" record, otherwise the file will be returned for replacement. The Transmitter "T" Record MUST be the first record on a tape (preceded only by header labels, if any) and MUST appear on each tape in the file. FOR TAPE FILES ONLY, the Sequence Number, position 4-5 of the "T" record must be increased by 1 (one) for each tape. The "T" Record is a fixed length of 500 positions.

NOTE: If the field is not applicable, allow for the field by entering blanks or zeros as instructed.

                  RECORD NAME: TRANSMITTER "T" RECORD

 

 

 Positions  Field Title       Length    Description and Remarks

 

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

 

 1          Record Type       1         Enter "T."

 

 

 2-3        Tax Year          2         Enter year for which income

 

                                        and withholding are being

 

                                        reported (for example, enter

 

                                        "92" for income and

 

                                        withholding reported for

 

                                        1992.) All recipient "Q" and

 

                                        transmitter "T" Records on the

 

                                        file for every withholding

 

                                        agent MUST report payments for

 

                                        this year only. Transmit

 

                                        separate Forms 1042 and files

 

                                        for different tax years.

 

 

 4-5        Sequence Number   2         The two-digit sequence

 

                                        assigned by the transmitter to

 

                                        this media, starting with 01.

 

                                        If Header Labels are used, the

 

                                        sequence should be the same as

 

                                        the Sequence Number.

 

 

 6-14       Transmitter's     9         Enter the Taxpayer

 

            Taxpayer                    Identification Number (Social

 

            Identification              Security Number (SSN) or

 

            Number (TIN)                Employer Identification Number

 

                                        (EIN)) of the Transmitter. Do

 

                                        NOT enter blanks, hyphens, or

 

                                        alpha characters. A TIN

 

                                        consisting of all the same

 

                                        digit (e.g., 111111111) is not

 

                                        acceptable.

 

 

 15-54      Transmitter Name  40        Enter name of Transmitter of

 

                                        file. Abbreviate if necessary

 

                                        to fit 40-character limit.

 

                                        Omit punctuation if possible.

 

                                        Left-justify and blank fill.

 

 

 55-94      Transmitter       40        Enter mailing address of the

 

            Address                     transmitter. Street address

 

                                        should include number, street,

 

                                        apartment or suite number (or

 

                                        P.O. Box if mail is not

 

                                        delivered to street address).

 

                                        Abbreviate as needed to fit

 

                                        40-character limit. Omit

 

                                        punctuation if possible.

 

                                        Left-justify and blank fill.

 

 

 95-114     City              20        Enter the city or town of

 

                                        transmitter. If applicable

 

                                        enter APO or FPO only. Left-

 

                                        justify and blank fill.

 

 

 115-116    State Code        2         Enter two-letter Post Office

 

                                        Code as shown in the list

 

                                        below ONLY. Do NOT spell out

 

                                        the state name.

 

 

 State                                                           Code

 

 Alabama                                                          AL

 

 Alaska                                                           AK

 

 Arizona                                                          AZ

 

 Arkansas                                                         AR

 

 California                                                       CA

 

 Colorado                                                         CO

 

 Connecticut                                                      CT

 

 Delaware                                                         DE

 

 District of Columbia                                             DC

 

 Florida                                                          FL

 

 Georgia                                                          GA

 

 Hawaii                                                           HI

 

 Idaho                                                            ID

 

 Illinois                                                         IL

 

 Indiana                                                          IN

 

 Iowa                                                             IA

 

 Kansas                                                           KS

 

 Kentucky                                                         KY

 

 Louisiana                                                        LA

 

 Maine                                                            ME

 

 Maryland                                                         MD

 

 Massachusetts                                                    MA

 

 Michigan                                                         MI

 

 Minnesota                                                        MN

 

 Mississippi                                                      MS

 

 Missouri                                                         MO

 

 Montana                                                          MT

 

 Nebraska                                                         NE

 

 Nevada                                                           NV

 

 New Hampshire                                                    NH

 

 New Jersey                                                       NJ

 

 New Mexico                                                       NM

 

 New York                                                         NY

 

 North Carolina                                                   NC

 

 North Dakota                                                     ND

 

 Ohio                                                             OH

 

 Oklahoma                                                         OK

 

 Oregon                                                           OR

 

 Pennsylvania                                                     PA

 

 Rhode Island                                                     RI

 

 South Carolina                                                   SC

 

 South Dakota                                                     SD

 

 Tennessee                                                        TN

 

 Texas                                                            TX

 

 Utah                                                             UT

 

 Vermont                                                          VT

 

 Virginia                                                         VA

 

 Washington                                                       WA

 

 West Virginia                                                    WV

 

 Wisconsin                                                        WI

 

 Wyoming                                                          WY

 

 American Samoa                                                   AS

 

 Federated States of Micronesia                                   FM

 

 Guam                                                             GU

 

 Mariana Islands                                                  MP

 

 Marshall Islands                                                 MH

 

 Palau                                                            PW

 

 Puerto Rico                                                      PR

 

 Virgin Islands                                                   VI

 

 

 NOTE: When reporting APO/FPO addresses use the following format:

 

 

 Example:

 

 

      Name                          PVT Willard J. Doe

 

      Street Address                Company F, PSC Box 100

 

      /*/ City                      APO (or FPO)

 

      State                         AE, AA, or AP

 

      ZIP Code                      098010100

 

 

      /*/ AE is the designation for ZIPs beginning with 090-098, AA

 

 for ZIP 340, and AP for ZIPs 962-966.

 

 

 117-125    ZIP Code          9         Enter the ZIP code of the

 

                                        transmitter for all U.S.

 

                                        addresses, U.S. Territories or

 

                                        Possessions, APO/FPO

 

                                        addresses. For transmitters

 

                                        using a five-digit ZIP code,

 

                                        enter the ZIP code in the

 

                                        left-most five positions and

 

                                        zero fill the remaining four

 

                                        positions. For transmitters

 

                                        outside the U.S., enter nine

 

                                        zeros only. Do NOT blank fill.

 

 

 126-130    Transmitter       5         Enter your five-digit

 

            Control                     Transmitter Control Code This

 

            Code (TCC)                  MUST be the TCC assigned to

 

                                        you for Forms 1042S reporting

 

                                        ONLY.

 

 

 131-498    Reserved          368       Blank fill.

 

 

 499-500    Blank or          2         Enter blanks or carriage

 

            Carriage Return             return line feed (CR/LF).

 

            Line Feed

 

 

TRANSMITTER "T" RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 7. RECIPIENT "Q" RECORD

.01 The "Q" Record contains complete name and address information for both Withholding Agent and Recipient of Income, together with all the particulars of the income paid and tax withheld. Complete Withholding Agent data is required because each Recipient "Q" Record is treated as if it were a separate Form 1042S, and is processed independently of other records.

.02 Since the "Q" Record is restricted to one type of income, and one tax rate, under certain circumstances it would be necessary to write more than one "Q" Record. Following are some of the circumstances when more than one "Q" record for a payee would be required:

(a) Different sources of income. For example, Recipient X derived income from Capital Gains (Income Code 09) and Industrial Royalties (Income Code 10). A separate "Q" record must be reported for each income code; providing Gross Income Paid and U.S. Federal Tax Withheld pertaining to the corresponding code.

(b) Change in Country Code during the year. For example, the withholding agent received notification via Form 1001 that the recipient changed from country X to country Y. A separate "Q" record must be reported for each country code; providing Gross Income Paid, Tax Rate and U.S. Federal Tax Withheld. The amounts reported must be based on each country code and the period of time under that country code.

(c) Change in a country's tax treaty rate during the year. For example, effective April 1, country X changes its tax treaty rate from 10% to 20%. A separate "Q" record must be reported for each of the tax rates. Provide the Gross Income Paid, Tax Rate, and U.S. Federal Tax Withheld for the period of time under that tax rate.

(d) Gross Income Paid of more than one billion dollars. Report a Gross Income Paid of 99999999999 (dollars and cents) in the first Recipient "Q" record. The second Recipient "Q" record will contain the remaining money amount.

.03 Failure to provide multiple recipient "Q" records when necessary will generate math computation errors during processing and therefore, result in the file being returned for replacement.

.04 All recipient "Q" Records for a particular Withholding Agent must be written before the corresponding Withholding Agent "W" Record, and before "Q" Records for another Withholding Agent may begin.

NOTE: If the field is not applicable, allow for the field by entering blanks or zeros as instructed.

                   RECORD NAME: RECIPIENT "Q" RECORD

 

 

 Positions  Field Title       Length    Description and Remarks

 

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

 

 1          Record Type       1         Enter "Q".

 

 

 2-10       Withholding       9         Enter the nine-digit Taxpayer

 

            Agent's                     Identification Number of the

 

            Taxpayer                    Withholding Agent. Do NOT

 

            Identification              enter blanks, hyphens, or

 

            Number (TIN)                alpha characters. A TIN

 

                                        consisting of all the same

 

                                        digit (e.g., 111111111) is not

 

                                        acceptable. Do NOT enter the

 

                                        recipient's TIN in this field.

 

 

 11-45      Agent's Name      35        Enter the name of the

 

                                        Withholding Agent. Abbreviate

 

                                        as needed. Left-justify and

 

                                        blank fill.

 

 

 46-80      Agent's Address   35        Enter mailing address of the

 

                                        withholding agent. Street

 

                                        address should include number,

 

                                        street, apartment or suite

 

                                        number (or P.O. Box if mail is

 

                                        not delivered to street

 

                                        address). Abbreviate as

 

                                        needed. Left-justify and blank

 

                                        fill.

 

 

 81-100     Agent's City      20        Enter the city or town (or

 

                                        other locality name). Enter

 

                                        APO or FPO only, if

 

                                        applicable. Left-justify and

 

                                        blank fill.

 

 

 101-102    Agent's State     2         Enter the two-character state

 

            Code                        abbreviation from the list in

 

                                        Part B, Sec. 6, Field

 

                                        Positions 115-116 of "T"

 

                                        Record. If not a U.S. state or

 

                                        APO/FPO identifier, blank fill

 

                                        this field. Do not use any of

 

                                        the two character Country

 

                                        Codes in the State Code field.

 

 

 103-111    Agent's ZIP Code  9         Enter nine numeric characters

 

                                        for all U.S. addresses

 

                                        (including territories and

 

                                        possessions). If a five-digit

 

                                        ZIP code is used, enter the

 

                                        ZIP code in the left-most five

 

                                        positions and zero fill the

 

                                        remaining four positions. Zero

 

                                        fill for addresses outside the

 

                                        U.S.

 

 

 112        Type of TIN       1         This field is used to identify

 

                                        the Taxpayer Identification

 

                                        Number (TIN) in positions

 

                                        113-121 as either an Employer

 

                                        Identification Number (EIN),

 

                                        Social Security Number (SSN),

 

                                        or indicate that the type is

 

                                        undeterminable. Enter the

 

                                        appropriate code from the

 

                                        following table.

 

 

            Type of TIN                 TIN

 

               1                        Employer Identification Number

 

                                        (EIN)

 

               2                        Social Security Number (SSN)

 

               Blank                    Enter a blank if type of TIN

 

                                        is undeterminable

 

 

 113-121    Recipient's U.S.  9         Enter the recipient's nine

 

            Taxpayer                    digit Taxpayer Identification

 

            Identification              Number (TIN). An EIN or SSN

 

            Number (TIN)                MUST be entered when:

 

 

                                        1. Exemption Code "1" is

 

                                           entered in Position 370 of

 

                                           the Recipient "Q" Record,

 

                                           or

 

 

                                        2. Exemption Code "2" or "4"

 

                                           is entered in Position 370,

 

                                           in conjunction with Income

 

                                           Code 16 in positions 355-

 

                                           356 of the Recipient "Q"

 

                                           Record.

 

 

                                        Enter blanks if the

 

                                        recipient's TIN is unknown. Do

 

                                        NOT enter the Withholding

 

                                        Agent's TIN in this field. A

 

                                        TIN consisting of all the same

 

                                        digit (e.g., 111111111) is not

 

                                        acceptable.

 

 

 122-136    Account Number    15        Enter the account number

 

                                        assigned by the withholding

 

                                        agent to the recipient. This

 

                                        number is used to identify a

 

                                        specific account. This field

 

                                        will be all blanks if account

 

                                        numbers are NOT assigned. This

 

                                        field may contain numeric or

 

                                        alphabetic characters, blanks

 

                                        or hyphens. Left-justify and

 

                                        blank fill.

 

 

 137-138    Country Code      2         REQUIRED. This field is used

 

                                        to identify the country for

 

                                        which the tax treaty benefits

 

                                        are based. The rate of tax

 

                                        withheld is determined by this

 

                                        code. Enter the appropriate

 

                                        code exactly as it appears in

 

                                        the following table. This may

 

                                        or may not be the same as the

 

                                        country entered in the Country

 

                                        Name field (Positions 335-354

 

                                        of the Recipient "Q" Record.)

 

                                        Do NOT enter "US" in this

 

                                        field. Country Code "OC"

 

                                        (country unknown or not

 

                                        identified) is not to be used

 

                                        unless absolutely necessary.

 

                                        Whenever Country Code "OC" is

 

                                        used, the rate of tax withheld

 

                                        MUST equal 30 percent.

 

 

                              COUNTRY CODES

 

 

 Country                                                         Code

 

 

 Afghanistan                                                      AF

 

 Albania                                                          AL

 

 Algeria                                                          AG

 

 American Samoa                                                   AQ

 

 Andorra                                                          AN

 

 Angola                                                           AO

 

 Anguilla                                                         AV

 

 Antarctica                                                       AY

 

 Antigua and Barbuda                                              AC

 

 Argentina                                                        AR

 

 Armenia                                                          AM

 

 Aruba                                                            AA

 

 Ashmore and Cartier Island                                       AT

 

 Australia                                                        AS

 

 Austria                                                          AU

 

 Azerbaijan                                                       AJ

 

 Azores                                                           PO

 

 Bahamas, The                                                     BF

 

 Bahrain                                                          BA

 

 Baker Island                                                     FQ

 

 Bangladesh                                                       BG

 

 Barbados                                                         BB

 

 Bassas da India                                                  BS

 

 Belarus                                                          BO

 

 Belgium                                                          BE

 

 Belize                                                           BH

 

 Benin                                                            BN

 

 Bermuda                                                          BD

 

 Bhutan                                                           BT

 

 Boliva                                                           BL

 

 Bosnia and Hercegovina                                           BK

 

 Botswana                                                         BC

 

 Bouvet Island                                                    BV

 

 Brazil                                                           BR

 

 British Indian Ocean Territory                                   IO

 

 Brunei                                                           BX

 

 Bulgaria                                                         BU

 

 Burkina Faso                                                     UV

 

 Burma                                                            BM

 

 Burundi                                                          BY

 

 

 Cambodia                                                         CB

 

 Cameroon                                                         CM

 

 Canada                                                           CA

 

 Canary Islands                                                   SP

 

 Cape Verde                                                       CV

 

 Cayman Islands                                                   CJ

 

 Central African Republic                                         CT

 

 Chad                                                             CD

 

 Chile                                                            CI

 

 China, People's Republic of                                      CH

 

 Christmas Island (Indian Ocean)                                  KT

 

 Christmas Island (Pacific Ocean)                                 KR

 

 Clipperton Island                                                IP

 

 Cocos (Keeling) Island                                           CK

 

 Colombia                                                         CO

 

 Comoros                                                          CN

 

 Congo                                                            CF

 

 Cook Islands                                                     CW

 

 Coral Sea Islands Territory                                      CR

 

 Costa Rica                                                       CS

 

 Croatia                                                          HR

 

 Cuba                                                             CU

 

 Cyprus                                                           CY

 

 Czechoslovakia                                                   CZ

 

 Denmark                                                          DA

 

 Djibouti                                                         DJ

 

 Dominica                                                         DO

 

 Dominican Republic                                               DR

 

 Ecuador                                                          EC

 

 Egypt                                                            EG

 

 El Salvador                                                      ES

 

 Equatorial Guinea                                                EK

 

 Estonia                                                          EN

 

 Ethiopia                                                         ET

 

 Europa Island                                                    EU

 

 Falkland Islands (Islas Malvinas)                                FA

 

 Faroe Islands                                                    FO

 

 Fiji                                                             FJ

 

 Finland                                                          FI

 

 France                                                           FR

 

 French Guiana                                                    FG

 

 French Polynesia                                                 FP

 

 French Southern and Antarctic Lands                              FS

 

 

 Gabon                                                            GB

 

 Gambia, The                                                      GA

 

 Gaza Strip                                                       GZ

 

 Germany                                                          GM

 

 Georgia                                                          GG

 

 Ghana                                                            GH

 

 Gibraltar                                                        GI

 

 Glorioso Islands                                                 GO

 

 Greece                                                           GR

 

 Greenland                                                        GL

 

 Grenada                                                          GJ

 

 Guadeloupe                                                       GP

 

 Guam                                                             GQ

 

 Guatemala                                                        GT

 

 Guernsey                                                         GK

 

 Guinea                                                           GV

 

 Guinea-Bissau                                                    PU

 

 Guyana                                                           GY

 

 Haiti                                                            HA

 

 Heard Island and McDonald Islands                                HM

 

 Honduras                                                         HO

 

 Hong Kong                                                        HK

 

 Howland Island                                                   HQ

 

 Hungary                                                          HU

 

 Iceland                                                          IC

 

 India                                                            IN

 

 Indonesia                                                        ID

 

 Iran                                                             IR

 

 Iraq                                                             IZ

 

 Iraq-Saudi Arabia Neutral Zone                                   IY

 

 Ireland                                                          EI

 

 Isle of Man                                                      IM

 

 Israel                                                           IS

 

 Italy                                                            IT

 

 Ivory Coast                                                      IV

 

 Jamaica                                                          JM

 

 Jan Mayen                                                        JN

 

 Japan                                                            JA

 

 Jersey                                                           JE

 

 Johnston Atoll                                                   JQ

 

 Jordan                                                           JO

 

 Juan de Nova Island                                              JU

 

 Kazakhstan                                                       KZ

 

 Kenya                                                            KE

 

 Kingman Reef                                                     KQ

 

 Kiribati                                                         KR

 

 Korea, Democratic People's Republic of (North)                   KN

 

 Korea, Republic of (South)                                       KS

 

 Kuwait                                                           KU

 

 Kyrgyzstan                                                       KG

 

 

 Laos                                                             LA

 

 Latvia                                                           LG

 

 Lebanon                                                          LE

 

 Lesotho                                                          LT

 

 Liberia                                                          LI

 

 Libya                                                            LY

 

 Liechtenstein                                                    LS

 

 Lithuania                                                        LH

 

 Luxembourg                                                       LU

 

 Macau                                                            MC

 

 Macedonia (Skopje)                                               MK

 

 Madagascar                                                       MA

 

 Malawi                                                           MI

 

 Malaysia                                                         MY

 

 Maldives                                                         MV

 

 Mali                                                             ML

 

 Malta                                                            MT

 

 Marshall Islands                                                 RM

 

 Martinique                                                       MB

 

 Mauritania                                                       MR

 

 Mauritius                                                        MP

 

 Mayotte                                                          MF

 

 Mexico                                                           MX

 

 Micronesia, Federated States of                                  FM

 

 Midway Islands                                                   MQ

 

 Moldova                                                          MD

 

 Monaco                                                           MN

 

 Mongolia                                                         MG

 

 Montenegro                                                       MW

 

 Montserrat                                                       MH

 

 Morocco                                                          MO

 

 Mozambique                                                       MZ

 

 Namibia                                                          WA

 

 Nauru                                                            NR

 

 Navassa Island                                                   BQ

 

 Nepal                                                            NP

 

 Netherlands                                                      NL

 

 Netherlands Antilles                                             NA

 

 New Caledonia                                                    NC

 

 New Zealand                                                      NZ

 

 Nicaragua                                                        NU

 

 Niger                                                            NG

 

 Nigeria                                                          NI

 

 Niue                                                             NE

 

 Norfolk Island                                                   NF

 

 Northern Ireland                                                 UK

 

 Northern Mariana Islands                                         CQ

 

 Norway                                                           NO

 

 Oman                                                             MU

 

 

 Pakistan                                                         PK

 

 Palmyra Atoll                                                    LQ

 

 Panama                                                           PM

 

 Papua New Guinea                                                 PP

 

 Paracel Islands                                                  PF

 

 Paraguay                                                         PA

 

 Peru                                                             PE

 

 Philippines                                                      RP

 

 Pitcairn Islands                                                 PC

 

 Poland                                                           PL

 

 Portugal                                                         PO

 

 Puerto Rico                                                      RQ

 

 Qatar                                                            QA

 

 Reunion                                                          RE

 

 Romania                                                          RO

 

 Russia                                                           RS

 

 Rwanda                                                           RW

 

 St. Kitts and Nevis                                              SC

 

 St. Helena                                                       SH

 

 St. Lucia                                                        ST

 

 St. Pierre and Miquelon                                          SB

 

 St. Vincent and the Grenadines                                   VC

 

 San Marino                                                       SM

 

 Sao Tome and Principe                                            TP

 

 Saudi Arabia                                                     SA

 

 Senegal                                                          SG

 

 Serbia                                                           SR

 

 Seychelles                                                       SE

 

 Sierra Leone                                                     SL

 

 Singapore                                                        SN

 

 Slovenia                                                         SI

 

 Solomon Islands                                                  BP

 

 Somalia                                                          SO

 

 South Africa                                                     SF

 

 Spain                                                            SP

 

 Spratly Islands                                                  PG

 

 Sri Lanka                                                        CE

 

 Sudan                                                            SU

 

 Suriname                                                         NS

 

 Svalbard                                                         SV

 

 Swaziland                                                        WZ

 

 Sweden                                                           SW

 

 Switzerland                                                      SZ

 

 Syria                                                            SY

 

 Taiwan                                                           TW

 

 Tajikistan                                                       TI

 

 Tanzania, United Republic of                                     TZ

 

 Thailand                                                         TH

 

 Togo                                                             TO

 

 Tokelau                                                          TL

 

 Tonga                                                            TN

 

 Trinidad and Tobago                                              TD

 

 Tromelin Island                                                  TE

 

 Trust Territory of the Pacific Islands                           PS

 

 Tunisia                                                          TS

 

 Turkey                                                           TU

 

 Turkmenistan                                                     TX

 

 Turks and Caicos Islands                                         TK

 

 Tuvalu                                                           TV

 

 

 Uganda                                                           UG

 

 Ukraine                                                          UP

 

 United Arab Emirates                                             TC

 

 United Kingdom                                                   UK

 

 Uruguay                                                          UY

 

 Uzbekistan                                                       UZ

 

 Vanuatu                                                          NH

 

 Vatican City                                                     VT

 

 Venezuela                                                        VE

 

 Vietnam                                                          VM

 

 Virgin Islands (British)                                         VI

 

 Virgin Islands (U.S.)                                            VQ

 

 Wake Island                                                      WQ

 

 Wallis and Futuna                                                WF

 

 West Bank                                                        WE

 

 Western Sahara                                                   WI

 

 Western Samoa                                                    WS

 

 Yemen                                                            YM

 

 Yugoslavia                                                       YO

 

 Zaire                                                            CG

 

 Zambia                                                           ZA

 

 Zimbabwe                                                         ZI

 

 Other Countries                                                  OC

 

 

 139-173    Recipient Name    35        REQUIRED. Provide the FULL

 

            Line One                    name of the recipient. Enter

 

                                        the surname of the recipient

 

                                        FIRST followed by given names.

 

                                        Enter an asterisk (*)

 

                                        immediately before the surname

 

                                        if the surname does not begin

 

                                        in position 139. For example,

 

                                        "JOHNb*DOE" is acceptable (b

 

                                        denotes a blank.) If there is

 

                                        more than one recipient, enter

 

                                        the name of the first

 

                                        recipient only. Since some

 

                                        foreign recipients will not

 

                                        have a Taxpayer Identification

 

                                        Number (TIN), it is very

 

                                        important that the FULL name

 

                                        of the recipient be provided.

 

                                        Titles, if any, must be

 

                                        provided in Recipient Name

 

                                        Line Two. If the recipient is

 

                                        unknown, an account number

 

                                        must be entered. Valid

 

                                        characters are alphabetic,

 

                                        numeric, ampersand (&), hyphen

 

                                        (-), slash (/), asterisk (*),

 

                                        period (.), comma (,),

 

                                        apostrophe ('), or blank. Two

 

                                        or more consecutive imbedded

 

                                        blanks between name parts is

 

                                        not acceptable. Failure to

 

                                        code an asterisk before the

 

                                        surname when it is not the

 

                                        first name provided, will

 

                                        result in your file being

 

                                        returned for correction.

 

                                        Left-justify and blank fill.

 

 

 174-208    Recipient Name    35        Enter supplementary recipient

 

            Line Two                    name information; otherwise

 

                                        enter blanks. Use this line

 

                                        for additional names (e.g.,

 

                                        partners or joint owners), for

 

                                        trade names, stage names,

 

                                        aliases, or titles. Use this

 

                                        line also for "care of,"

 

                                        "via," or "through"

 

                                        information. Valid characters

 

                                        are alphabetic, numeric,

 

                                        blank, ampersand (&), hyphen

 

                                        (-), slash (/), pound sign

 

                                        (#), period (.), comma (,),

 

                                        apostrophe (') and the percent

 

                                        (%). The percent (% (short for

 

                                        "in care of")) is valid in the

 

                                        first position only. Two or

 

                                        more consecutive, imbedded

 

                                        blanks between name parts is

 

                                        not acceptable. Left-justify

 

                                        and blank fill.

 

 

 209-243    Recipient Name    35        Enter additional name data if

 

            Line Three                  applicable; otherwise blank

 

                                        fill. Specifications are

 

                                        precisely as for Recipient

 

                                        Name Line Two.

 

 

 NOTE: 105 total characters are available for name information. IRS

 

 encourages full identification of nonresident aliens (both

 

 individuals and organizations) because data is furnished to their

 

 governments in accordance with tax treaties and exchange of

 

 information agreements.

 

 

 244-283    Street Address    40        Enter the recipient's full

 

                                        street address. Street address

 

                                        should include number, street,

 

                                        apartment or suite number (or

 

                                        P.O. Box if mail is not

 

                                        delivered to street address).

 

                                        If the street, building,

 

                                        military installation or other

 

                                        name is too long for the

 

                                        40-character allotment of this

 

                                        field, Recipient Name Line Two

 

                                        or Three may be used to report

 

                                        address information (See the

 

                                        NOTE below.) This street

 

                                        address field may be all

 

                                        blank, but only for legitimate

 

                                        reasons; for example, the

 

                                        recipient is from a small

 

                                        town, islet or other place

 

                                        where the town or island name

 

                                        is sufficient to enable mail

 

                                        to be received. Valid

 

                                        characters are alphabetic,

 

                                        numeric, blank, ampersand (&),

 

                                        hyphen (-), slash (/), period

 

                                        (.), comma (,), apostrophe

 

                                        ('), and pound sign (#). Two

 

                                        or more consecutive, imbedded

 

                                        blanks between address parts

 

                                        and a blank in position 244

 

                                        are NOT acceptable.

 

                                        Left-justify and blank fill.

 

 

 NOTE: If Recipient Name Line Two or Three fields are NOT used for

 

 NAME INFORMATION, address data may be provided in these fields.

 

 Street address data of 40 characters or less MUST be provided in the

 

 Street Address field. Street addresses of 41 to 75 characters should

 

 begin in Recipient Name Line Three and complete in the Street Address

 

 Field. A street address of 76 or more characters should begin in

 

 Recipient Name Line Two, continue in Recipient Name Line Three, and

 

 complete in the Street Address Field.

 

 

 284-308    City              25        REQUIRED. Enter the name of

 

                                        City, Town, Village,

 

                                        Municipality or rural place of

 

                                        residence of the recipient.

 

                                        Valid characters are as in

 

                                        Street Address, EXCEPT the

 

                                        pound sign (#), which is not

 

                                        valid. Two or more

 

                                        consecutive, imbedded blanks

 

                                        between city parts and a blank

 

                                        in position 284 are NOT

 

                                        acceptable. For U.S. military

 

                                        installations enter either APO

 

                                        or FPO as applicable. The name

 

                                        of the installation or ship

 

                                        must be entered in the Street

 

                                        address Line. Left-justify and

 

                                        blank fill.

 

 

 NOTE: For recipient addresses outside the United States, provide a

 

 City, Province Name, Postal Code, and Country Name. Enter a City,

 

 State Code, and ZIP Code for United States recipient addresses. Do

 

 NOT provide a Country Name for United States addresses.

 

 

 309-323     Province Name    15        Enter the name of the

 

                                        Province, Foreign State (but

 

                                        not the U.S. State), County,

 

                                        Shire, District, Region, or

 

                                        other political subdivision.

 

                                        For many countries the

 

                                        province (or other political

 

                                        subunit) is an important part

 

                                        of the postal address. For

 

                                        Canada, the Province MUST be

 

                                        entered. Valid characters are

 

                                        alphabetic, numeric, blank,

 

                                        ampersand (&), hyphen (-),

 

                                        period (.), comma (,),

 

                                        apostrophe (') or slash (/).

 

                                        Two or more consecutive,

 

                                        imbedded blanks between

 

                                        province parts and a blank in

 

                                        position 309 are NOT

 

                                        acceptable. Left-justify and

 

                                        blank fill.

 

 

                        Canadian Provinces and Codes

 

 

            Province                                    Province Code

 

            Alberta                                          AB

 

            British Columbia                                 BC

 

            Manitoba                                         MB

 

            New Brunswick                                    NB

 

            Newfoundland                                     NF

 

            Nova Scotia (including Sable Island)             NS

 

            Northwest Territories                            NT

 

            Ontario                                          ON

 

            Prince Edward Island                             PE

 

            Quebec                                           PQ

 

            Saskatchewan                                     SK

 

            Yukon Territory                                  YK

 

 

 NOTE: A Canadian province may be expressed as a two-character code

 

 from the Canadian Province Code List, written out in full, or

 

 appropriately abbreviated.

 

 

 324-332    Postal Code       9         Enter a Foreign or U.S. Postal

 

                                        Code (ZIP Code). A Postal Code

 

                                        is REQUIRED for United States,

 

                                        Canadian, and Australian

 

                                        addresses. Withholding Agents

 

                                        should make an effort to

 

                                        obtain postal codes for all

 

                                        other countries. Only

 

                                        alphabetic, numeric, and blank

 

                                        characters are valid. Do not

 

                                        omit any blanks that may

 

                                        appear in the ZIP code. Use

 

                                        the following table to format

 

                                        Postal Codes for the three

 

                                        required countries ("a"

 

                                        denotes alpha characters, "n"

 

                                        denotes numerics, "b" denotes

 

                                        a blank.) All postal codes

 

                                        should be left-justified and

 

                                        blank filled.

 

 

            Country                     Postal Code Format

 

 

            United States               nnnnnbbbb or nnnnnnnnn

 

            Canadian                    anabnanbb

 

            Australian                  nnnnbbbbb

 

 

 333-334    U.S. State Code   2         Required for United States

 

                                        addresses, including U.S.

 

                                        territories. Enter the

 

                                        appropriate postal identifier

 

                                        listed for APO and FPO

 

                                        addresses (see list of valid

 

                                        state codes and postal

 

                                        identifiers for APO/FPO

 

                                        addresses in Part B, Sec. 6,

 

                                        Positions 115-116 of

 

                                        Transmitter "T" Record). ENTER

 

                                        BLANKS IF THE RECIPIENT DOES

 

                                        NOT HAVE A U.S. ADDRESS.

 

 

 335-354    Country Name      20        REQUIRED. Enter the

 

                                        unabbreviated name of the

 

                                        recipient's country of

 

                                        residence for all addresses

 

                                        outside the United States.

 

                                        Enter blanks if the RECIPIENT

 

                                        RESIDES IN the U.S., including

 

                                        U.S. territories and APO/FPO.

 

                                        This field is NOT used to

 

                                        indicate the rate of tax. This

 

                                        may or may not be the same

 

                                        country indicated in the

 

                                        Country Code field (Positions

 

                                        137-138 of the Recipient "Q"

 

                                        Record). Omit political titles

 

                                        such as "People's Republic

 

                                        of," "Kingdom of," etc. Use

 

                                        the English Language name

 

                                        instead of the native language

 

                                        name (for example, use

 

                                        "Finland" and not "Suomi"). Do

 

                                        not follow the country name

 

                                        with parentheses containing

 

                                        such information as Virgin

 

                                        Islands (British). Valid

 

                                        characters are alphabetic,

 

                                        blank, ampersand (&), and

 

                                        hyphen (-). Left-justify and

 

                                        blank fill.

 

 

 355-356    Income Code       2         REQUIRED. Enter the income

 

                                        code EXACTLY as it appears

 

                                        below. If a given recipient

 

                                        receives more than one type of

 

                                        income, additional "Q" Records

 

                                        must be prepared, since only

 

                                        one income code may be shown

 

                                        per "Q" Record.

 

 

        Code                 Type of Income

 

 

         01    Interest paid by U.S. obligators-general

 

         02    Interest on real property mortgages

 

         03    Interest paid to a controlling foreign corporation

 

         04    Interest paid by foreign corporations (U.S. Agents)

 

         05    Interest on tax-free covenant bonds

 

         06    Dividends paid by U.S. corporation general

 

         07    Dividends paid by U.S. subsidiaries to foreign parent

 

               corporations

 

         08    Dividends paid by foreign corporations

 

         09    Capital gains

 

         10    Industrial royalties

 

         11    Motion picture or television copyright royalties

 

         12    Other royalties (e.g., copyright, recording,

 

               publishing)

 

         13    Real property income and natural resources royalties

 

         14    Pensions, annuities, alimony, and/or insurance premiums

 

         15    Scholarship or fellowship grants

 

         16    Compensation for independent personal services /*/

 

         17    Compensation for dependent personal services /*/

 

         18    Compensation for teaching /*/

 

         19    Compensation during training /*/

 

         20    Earnings as an artist or athlete

 

         21    Social Security benefits

 

         22    Railroad Retirement (Tier 1) benefits

 

         23    Railroad Retirement (Tier 2) benefits

 

         24    Real estate investment trust (REIT) distributions of

 

               capital gains

 

         25    Trust distributions subject to IRC section 1445.

 

         26    Unsevered growing crops and timber distributions by a

 

               trust subject to IRC section 1445.

 

         27    Publicly traded partnership distributions subject to

 

               IRC section 1446.

 

         28    Gambling winnings.

 

         50    Other income (non-personal service compensation)

 

 

      /*/ If compensations covered under Income Code "16-19" are

 

 directly attributable to the recipient's occupation as artist or

 

 athlete, Income Code "20" should be entered.

 

 

 357-358    Recipient Code    2         REQUIRED. Enter the

 

                                        appropriate code from list

 

                                        below. No other codes or

 

                                        values are valid. Whenever

 

                                        appropriate, use Recipient

 

                                        Code "09" instead of Recipient

 

                                        Code "01", "02", or "03".

 

 

                                        Code   Type of Recipient

 

 

                                         01    Individual

 

                                         02    Corporation

 

                                         03    Partnership

 

                                         04    Fiduciary

 

                                         05    Nominee

 

                                         06    Government or

 

                                               International

 

                                               Organization

 

                                         07    "Tax Exempt"

 

                                               Organization

 

                                         08    Private Foundation

 

                                         09    Artist or Athlete

 

                                         19    Other

 

                                         20    Type of Recipient

 

                                               unknown

 

 

 NOTE: A Recipient Code "01" MUST be entered when the Income Code is

 

 "21", "22", or "23".

 

 

 359-369    Gross Income      11        REQUIRED. Enter the gross

 

            Paid                        income amount in dollars and

 

                                        cents. An income amount other

 

                                        than zero MUST be shown. Do

 

                                        NOT enter the decimal point.

 

                                        For whole dollar amounts, the

 

                                        cents must be shown by zeros.

 

                                        For example, $1500 should be

 

                                        shown as 00000150000 where the

 

                                        left-most five zeros are

 

                                        "filler" and the right-most

 

                                        two zeros represent cents.

 

                                        Right-justify and zero fill.

 

 

 370        Exemption Code    1         REQUIRED. Enter the one-digit

 

                                        exemption code from the list

 

                                        below. If the rate of tax is

 

                                        other than zero percent, enter

 

                                        a zero in this field. If the

 

                                        rate of tax is zero percent,

 

                                        enter the code of 1-4 that

 

                                        applies.

 

 

                                        Code   Description

 

 

                                        Zero   No exemption claimed,

 

                                               rate of tax is above

 

                                               zero percent.

 

                                         1     Income is effectively

 

                                               connected with a U.S.

 

                                               trade or business. An

 

                                               EIN or SSN must be

 

                                               entered in Positions

 

                                               113-121.

 

                                         2     Income is exempt from

 

                                               tax by the Internal

 

                                               Revenue Code.

 

                                         3     Income is non-U.S.

 

                                               sourced.

 

                                         4     No withholding per

 

                                               treaty for this type of

 

                                               income.

 

 

 NOTE: If exemption Code "2" or "4" is used in conjunction with Income

 

 Code "16" (Positions 355-356 in the Recipient "Q" Record), the

 

 recipient's U.S. Taxpayer Identification Number (TIN) MUST be

 

 provided in Positions 113-121 of the Recipient "Q" Record.

 

 

 371        Correction        1         REQUIRED. Enter the one

 

            Indicator                   position code to identify this

 

                                        return as an original

 

                                        issuance/total replacement of

 

                                        a previously submitted return,

 

                                        or a correction to a

 

                                        previously submitted return.

 

                                        (See Part A, Sec. 12.)

 

 

                                        Code   Description

 

 

                                        Zero   Original return

 

                                         A     Corrected return

 

 

 372-373    Tax Rate          2         REQUIRED. Enter the

 

                                        appropriate tax rate from the

 

                                        table below. A valid rate MUST

 

                                        be shown. Do not use percent

 

                                        signs or decimal points. For

 

                                        fractional rates, drop the

 

                                        fraction (e.g., for 12 1/2 use

 

                                        12, and for 27 1/2 use 27).

 

 

                                        Valid tax rates are:

 

 

                                        00      02      04      05

 

                                        08      10      12      14

 

                                        15      20      25      27

 

                                        28      30      31      34

 

 

 NOTE: When an exemption code of "1" or "4" is used for position 370,

 

 the Tax Rate MUST be zero.

 

 

 374-384    U.S. Federal Tax  11        Enter in dollars and cents the

 

            Withheld                    amount of tax withheld, if

 

                                        any. An amount MUST be shown

 

                                        if the Tax Rate is other than

 

                                        "00", or if income is not

 

                                        otherwise exempt from

 

                                        withholding. If Tax Rate "00",

 

                                        the amount of tax withheld

 

                                        should be zero. Specifications

 

                                        are the same as for Positions

 

                                        359-369 (Gross Income Paid).

 

                                        Right-justify and zero fill.

 

 

 385-419    Payer's Name      35        Enter the name of the Payer of

 

                                        Income if different from the

 

                                        Withholding Agent. Abbreviate

 

                                        as needed. If Withholding

 

                                        Agent and Payer are one and

 

                                        the same, blank fill Payer's

 

                                        Name. Valid characters are

 

                                        alphabetic, numeric, blank,

 

                                        ampersand (&), period (.),

 

                                        comma (,), apostrophe (') and

 

                                        hyphen (-). Left-justify and

 

                                        blank fill.

 

 

 420-428    Payer's TIN       9         Enter the Payer's Taxpayer

 

                                        Identification Number if there

 

                                        is an entry in the Payer Name

 

                                        Field. Blank fill if unknown

 

                                        or Payer's Name is blank.

 

 

 429        Awaiting Form     1         If a filer is awaiting Form

 

            W-8 Indicator               W-8 from this recipient, enter

 

                                        "Y"; otherwise, enter a blank.

 

 

 430-439    Foreign Student   10        (For filers reporting Income

 

            Withholding                 Code "15" in Position 355-356

 

            Allowance Amount            of the recipient "Q" record).

 

                                        Enter in dollars and cents the

 

                                        gross amount of withholding

 

                                        allowances for a foreign

 

                                        student, if using Income Code

 

                                        "15" with respect to a payment

 

                                        of U.S. source scholarships

 

                                        and fellowship grants. Do NOT

 

                                        enter decimal point. If the

 

                                        Income Code in Position 355-

 

                                        356 is other than "15", enter

 

                                        blanks. Right-justify and zero

 

                                        fill when a money amount is

 

                                        reported.

 

 

 440-449    Net Income        10        Enter in dollars and cents the

 

            Amount                      net amount of income paid to a

 

                                        foreign student. (Subtract the

 

                                        Foreign Student Withholding

 

                                        Allowance Amount (positions

 

                                        430-439) from the Gross Income

 

                                        Paid (positions 359-369) and

 

                                        enter the total here.) Do NOT

 

                                        enter a decimal point. If the

 

                                        Income Code (positions 355-

 

                                        356) is other than "15", enter

 

                                        blanks. Right-justify and zero

 

                                        fill if a money amount is

 

                                        reported.

 

 

 450-459    Amount of State   10        Not required. If State Tax has

 

            Tax Withheld                been withheld for any reason,

 

                                        enter that amount here, in

 

                                        dollars and cents. Right-

 

                                        justify and zero fill. If no

 

                                        entry, zero fill.

 

 

 460-498    Reserved          39        Blank fill.

 

 

 499-500    Blank or

 

            Carriage Return   2         Enter blanks or carriage

 

            Line Feed                   return line feed (CR/LF).

 

 

RECIPIENT "Q" RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 8. WITHHOLDING AGENT "W" RECORD

.01 Enter a "W" Record after the last "Q" Record submitted for a particular Withholding Agent. The "W" Record serves as a summary of the preceding "Q" Record data, and enables IRS to cross check the correctness of information received.

.02 Several "W" Records for different withholding agents may appear on the same Transmitter's file. Also, the "W" Record may refer to "Q" Records on more than one reel, provided all of the preceding "Q" Records are for the same withholding agent.

.03 A "W" Record may only be followed by new Recipient "Q" Records for the next Withholding Agent, if any, or by a tape mark and/or trailer label when more reels follow this reel, or by an End of Transmission "Y" Record, when this is the last reel of the file. The "W" Record cannot be the last record on the file.

.04 Each "W" Record has a fixed length of 500 positions.

NOTE: If the field is not applicable, allow for the field by entering blanks or zeros as instructed.

               RECORD NAME: WITHHOLDING AGENT "W" RECORD

 

 

 Positions  Field Title       Length    Description and Remarks

 

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

 

 1          Record Type       1         Enter "W".

 

 

 2-3        Payment Year      2         Enter the last two digits of

 

                                        the calendar year for which

 

                                        income and withholding are

 

                                        being reported. All recipient

 

                                        "Q" Records must report

 

                                        payments for this year ONLY.

 

                                        Different tax years may not

 

                                        appear on the same file.

 

 

 4-12       Employer          9         Enter the nine-digit Employer

 

            Identification              Identification Number of the

 

            Number (EIN)                Withholding Agent. Omit the

 

                                        hyphen.

 

 

 13-47      Agent's Name      35        Enter the name of the

 

                                        Withholding Agent, up to the

 

                                        limit of 35 characters.

 

                                        Abbreviate as needed, omitting

 

                                        punctuation. Left-justify and

 

                                        blank fill.

 

 

 48-82      Agent's Address   35        Enter the mailing address of

 

                                        the withholding agent. Street

 

                                        address should include number,

 

                                        street, apartment or suite

 

                                        number (or P.O. Box if mail is

 

                                        not delivered to street

 

                                        address). Abbreviate as

 

                                        needed, omitting punctuation.

 

                                        Left-justify and blank fill.

 

 

 83-102     City              20        Enter the city, town, or other

 

                                        locality name. If applicable

 

                                        enter APO or FPO only. Left-

 

                                        justify and blank fill.

 

 

 103-104    State             2         Enter the two-character

 

                                        alphabetic state code or the

 

                                        postal identifier for APO/FPO

 

                                        addresses from the list in

 

                                        Part B, Sec. 6, positions

 

                                        115-116 of "T" Record.

 

 

 105-113    ZIP Code          9         Enter nine numeric characters

 

                                        for all U.S. addresses

 

 

                                        (including territories,

 

                                        possessions, and APO/FPO). For

 

                                        five-digit ZIP codes, left-

 

                                        justify and zero fill. Zero

 

                                        fill for addresses outside the

 

                                        U.S.

 

 

 114-121    Total "Q" Record  8         Enter the total number of "Q"

 

            Count                       Records for this withholding

 

                                        agent; that is, the total

 

                                        count of "Q" Records following

 

                                        the last "W" Record, or if

 

                                        this is the first "W" Record

 

                                        on the file, the total number

 

                                        of "Q" Records since the "T"

 

                                        Record. The presence of a "T"

 

                                        Record does not interrupt the

 

                                        count, which may therefore

 

                                        include consecutive "Q"

 

                                        Records on more than one tape

 

                                        reel. Right-justify and zero

 

                                        fill unused positions.

 

 

 122-134    Total Gross       13        Enter the total gross amount.

 

            Amount Paid                 Calculate this total by adding

 

                                        the gross income paid reported

 

                                        in all "Q" Records counted in

 

                                        the preceding Positions 114-

 

                                        121. Do not "round off" this

 

                                        total, since it is used to

 

                                        verify the total money amount

 

                                        from the "Q" records.

 

                                        Right-justify and zero fill.

 

 

 135-147    Total Tax         13        Enter the total tax withheld.

 

            Withheld                    Calculate this total by adding

 

                                        the tax withheld reported in

 

                                        all "Q" records counted in the

 

                                        preceding Positions 114-121.

 

                                        Do not "round off" this total,

 

                                        since it is used to verify the

 

                                        total tax withheld from the

 

                                        "Q" records. Right-justify and

 

                                        zero fill.

 

 

 148-498    Reserved          351       Blank fill.

 

 

 499-500    Blank or

 

            Carriage Return   2         Enter blanks or carriage

 

            Line Feed                   return line feed (CR/LF).

 

 

WITHHOLDING AGENT "W" RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 9. END OF TRANSMISSION "Y" RECORD

.01 The "Y" Record is a fixed record length of 500 positions and all positions listed are required. The "Y" Record is a summary of the number of withholding agents and total number of tape reels in the entire file.

.02 This record will be written after the last "W" Record of the entire file. End the last reel ONLY of a file with an End of Transmission "Y" Record. The "Y" Record may only be preceded by a "W" Record. It may only be followed by a tape mark, or a tape mark and a trailer label (if trailer labels are used), or a trailer label.

.03 Please note that if submitting a multi-reel file, there will only be one End of Transmission "Y" record. The End of Transmission "Y" record will be the last record in the final block on the last reel in the file.

              RECORD NAME: END OF TRANSMISSION "Y" RECORD

 

 

 Positions  Field Title       Length    Description and Remarks

 

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

 

 1          Record Type       1         Enter "Y".

 

 

 2-4        Withholding       3         Enter the total number of

 

            Agent Count                 withholding agents on this

 

                                        file. This count will be the

 

                                        same as the total number of

 

                                        "W" Records. Right-justify and

 

                                        zero fill.

 

 

 5-7        Reel Count        3         Enter the total number of

 

                                        reels for this transmission.

 

                                        Right-justify and zero fill.

 

 

 8-498      Reserved          491       Blank fill.

 

 

 499-500    Blank or          2         Enter blanks or carriage

 

            Carriage Return             return line feed (CR/LF).

 

            Line Feed

 

 

END OF TRANSMISSION "Y" RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference

    26 CFR 601.602: Tax forms and instructions.

  • Subject Areas/Tax Topics
  • Index Terms
    foreign firms, withholding
    filing, electronic
  • Jurisdictions
  • Language
    English
  • Tax Analysts Electronic Citation
    93 TNT 84-34
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