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Rev. Proc. 91-60


Rev. Proc. 91-60; 1991-2 C.B. 844

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Citations: Rev. Proc. 91-60; 1991-2 C.B. 844
Rev. Proc. 91-60

NOTE: This revenue procedure may be used to prepare Tax Year 1991 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 revenue procedure 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 1991)

 

  Section 3. Where to File Magnetic Media Returns

 

  Section 4. Filing Requirements

 

  Section 5. Form 4419, Application for Filing Information Returns

 

              Magnetically/Electronically

 

  Section 6. Filing Due Dates

 

  Section 7. Extensions of Time to File

 

  Section 8. Tests Files

 

  Section 9. Form 8508, Request for Waiver from Filing Information

 

              Returns on Magnetic Media

 

  Section 10. Filing Forms 1042S Magnetically or Electronically

 

  Section 11. Retention Requirements

 

  Section 12. Replacement Files

 

  Section 13. How to File Corrected Returns

 

  Section 14. Major Problems Encountered

 

  Section 15. Effect on Paper Documents

 

  Section 16. 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

 

  Section 10. Effect on Other Documents

 

 

PART A. GENERAL

SECTION 1. PURPOSE

The purpose of this revenue procedure is to update and set forth the requirements and conditions under which withholding agents may file Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, magnetically or electronically. This revenue procedure supersedes Rev. Proc. 91-9, reprinted from IR Bulletin 1991-4.

SEC. 2. NATURE OF CHANGES--CURRENT YEAR (TAX YEAR 1991)

.01 EDITORIAL CHANGES. With the addition of Electronic and Diskette filing of Form 1042S, there have been numerous editorial changes to the publication. IRS recommends that you read this publication in its entirety to ensure that you report properly. The following changes have been made to the revenue procedure:

(a) The title of Publication 1187 has changed from "Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, on Magnetic Tape" to "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 diskettes."

(b) The Information Reporting Program Bulletin Board System (IRP-BBS) is now available to filers. Part A Sec. 3.03 contains information on how to contact the bulletin board system.

(c) The telephone number of the IRS/MCC fax machine is now provided in Part A Sec. 3.05.

(d) Added statement to Part A Sec. 4.02 to explain that filers who wish to file electronically will be considered to have met the magnetic media filing requirement.

(e) Filers will no longer be required to include a copy of their approval letter for an extension of time with their shipments.

(f) Added instruction for obtaining an extension of time to file the recipient copy of the Form 1042S to Part A Sec. 7.05.

(g) Changed the date that waiver request Form 8508 must be filed with IRS/MCC from 90 days before the due date of the return to 45 days. See Part A, Sec. 9.03.

(h) The title of the Forms 4804 and 4802 have been changed to reflect the inclusion of electronic filing as a means of transmitting data.

.02 PROGRAMMING CHANGES

(a) Part B Sec. 3 was added to provide the specifications for filing 5 1/4- and 3 1/2-inch diskettes.

(b) Part B Sec. 4 has been added to provide the specifications for filing Forms 1042S electronically.

(c) Added Part B Sec. 5, Data Sequence Specifications, to clearly define the record sequences if you are filing single or multiple tapes and/or diskettes.

(d) Field Positions 2-3 "Tax Year" of the Transmitter "T" record and the "Payment Year" of the Withholding Agent "W" record must be increased by one (from 90 to 91)

(e) Position 4-5 of the transmitter "T" record has been renamed to "Sequence Number" to better define the information to be provided.

(f) Positions 15-54 of the Transmitter "T" record has been renamed to "Transmitter Name" to better define the information to be provided.

(g) Position 55-94 of the Transmitter "T" record has been renamed to "Transmitter Address" to better define the information to be provided.

(h) Mexico was added to the table of state codes found in Part B Sec. 6, Transmitter "T" record, Field position 115-116.

(i) Changed information on how to report APO and FPO addresses in the "T", "Q" and "W" records to adhere to changes made by the United States Postal Service.

(j) The Country Codes in position 137-138 of the "Q" Record have changed.

(k) Positions 81-100 (City) and 101-102 (State Code) of the Recipient "Q" Record have been renamed to Agent's City and Agent's State Code to be consistent with other fields.

(l) In field position 371, Correction Indicator, of the Recipient "Q" record, the replacement indicator (R) was removed. If a replacement of an entire file is requested by MCC it should be identified as an original submission.

(m) Awaiting Form W-8 Indicator field position 429 of the recipient "Q" record, has been changed from a "Y" or "N" to a "Y" or "blank".

(n) IRS/MCC no longer accepts 7 track tapes; therefore, all references to 7 track specifications have been removed.

(o) The reference to record marks has been removed from the tape specification since they are no longer acceptable.

SEC. 3. WHERE TO FILE MAGNETIC MEDIA RETURNS

.01 Copies of this revenue procedure, application Form 4419, waiver request Form 8508, transmittal Forms 4804/4802, media label Form 5064, and additional magnetic media related materials are available from IRS/MCC. Send your magnetic media files, and any inquiries to MCC at the following addresses:

          If by U.S. Postal Service:

 

            IRS, Martinsburg Computing Center

 

            P.O. Box 1359

 

            Martinsburg, WV 25401-1359

 

 

          If by truck or air freight:

 

            IRS, Martinsburg Computing Center

 

            Magnetic Media Reporting Program

 

            Route 9 and Needy Road

 

            Martinsburg, WV 25401

 

 

.02 You may contact IRS/MCC by telephone at (304) 263-8700 (not a toll-free number). The hours of operation are from 8:30 AM to 6:00 PM, Eastern Time Zone.

.03 Publication 1187 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) 267-3366.

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

.07 Requests for paper returns, publications and forms not related to magnetic media processing MUST be requested by calling the "Forms Only Number" listed in your local telephone directory, or by calling the IRS toll-free number 1-800-829-FORM.

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.

.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 Taxpayer Identification Number (TIN), (Social Security Number (SSN) or Employer Identification Number (EIN)). For example, if you are a corporation with several branches or locations and each uses the same EIN, you 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, if you file 300 original documents they must be filed magnetically or electronically. If you discover that you must file corrections for 200 of these returns, it is not required that they be filed magnetically or electronically.

.05 These requirements shall not apply if you submit an application for and receive an approved undue hardship waiver. (See Part A, Sec. 9.)

.06 For additional information on filing requirements, please refer to 1991 Instructions for Forms 1042 and 1042S.

SEC. 5. 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 also to timely file your returns.

.02 A copy of Form 4419 is included in this publication for your convenience. Please read the instructions on the back of the form carefully. This form may be computer generated or photocopied.

.03 You will receive an approval letter that will contain a five-digit Transmitter Control Code (TCC) beginning with the digits 22. DO NOT SUBMIT YOUR FORM 1042S USING A TCC ASSIGNED FOR THE PURPOSE OF FILING OTHER RETURNS. Forms 1042S may not be filed electronically or magnetically with IRS/MCC 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 you have changes to the information provided on the Form 4419 (for example, if the name of your organization or the contact person changes), please notify IRS/MCC in writing so our files can be updated. In ALL correspondence with IRS/MCC, include your TCC in order to assist IRS personnel in locating your files.

.05 If your files were prepared in the past by a service bureau, but you now wish to prepare your own files, it will be necessary to request a TCC by filing the application Form 4419.

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

.07 You 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. 6. FILING DUE DATES

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

.02 Copies of Form 1042S information should 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 due date is extended to the next day that is not a Saturday, Sunday, or legal holiday.

SEC. 7. 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 a maximum of 30 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 you are requesting an extension for magnetic or electronic filing, the request should be sent to IRS/MCC. If submitting a letter, the request should 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 (e.g., 1991).

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

(e) The specific type of returns (e.g., 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 you will be able to file.

(h) If you file for multiple withholding agents, attach a list of all withholding agents and their TINs (EINs 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 your request.

.04 If an additional extension of time is necessary, the withholding agent must submit a second request for an additional 30 day extension of time to file. Only under extreme circumstances will an additional extension of 30 days be granted. This second request 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 copy to the recipient. Requests for an extension of time to provide the recipient copy must be sent to the Director of the IRS District in which you reside or in which your business is located.

.06 If an extension of time to file magnetically or electronically is granted, it is no longer necessary to submit a copy of the letter granting the extension with the Form 4804 or computer-generated substitute with the file.

.07 For information on requesting an extension of time to file Forms 1042 and 1042S on paper, refer to the instructions on the back of Form 2758 or the "1991 Instructions for Forms 1042 and 1042S."

.08 Since the Form 1042 is not considered timely filed until the Form 1042S is received by IRS, an extension of time to file Forms 1042S will AUTOMATICALLY provide an extension for filing Form 1042 with the Philadelphia Service Center.

.09 If an extension of time to file the paper Form 1042S with the Philadelphia Service Center is granted by IRS/MCC, a copy of the letter granting the extension MUST be included with the paper Form 1042.

NOTE: IF YOU ONLY NEED AN EXTENSION OF TIME TO FILE FORM 1042, AND NOT THE FORMS 1042S, SEND THAT REQUEST FOR AN EXTENSION OF TIME TO THE DIRECTOR, PHILADELPHIA 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.

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

SEC. 8. TEST FILES

.01 IRS/MCC will assist new filers with their initial submission by reviewing test files. We will check the content of the records and also 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, we do encourage first time filers 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 marked "TEST DATA." Clearly mark the media label Form 5064 as "TEST DATA," and indicate the total number of Recipient "Q" Records in the block marked "Number of Payees."

.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 Data" must be submitted to MCC. Transmittals may be faxed to (304) 267-3366. Although faxed transmittals are acceptable, completed Forms 4804 and 4802 or computer-generated substitutes marked as "TEST DATA" must be sent to IRS/MCC within 2 days of the submission of the test file. Faxing the forms will allow MCC the ability to process your data in advance of receipt of the actual 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 you 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 may be resubmitted on or before February 15.

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

SEC. 9. 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, with the 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 NOT BE PROCESSED.

.04 In approximately 30 days you will receive confirmation of approval or denial of your waiver request. Maintain a copy of the request and the response from IRS for your records.

.05 Failure to provide all of the information requested on the Form 8508 and/or the cost estimates if applicable, may 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, you must apply each year for a waiver.

.07 A copy of Form 8508 is included in this publication; it may also be obtained from IRS/MCC and other IRS offices. 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; you must still file your information returns on acceptable paper forms with the Philadelphia Service Center. Do not include a copy of the approved waiver with your paper forms.

SEC. 10. FILING FORMS 1042S MAGNETICALLY OR ELECTRONICALLY

.01 When submitting your files, include the following:

(a) A signed Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, or 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. The authorization may be either oral, written, or implied, and must be valid under state law. Form 4804 must contain the caption "For: (name of withholding agent)." Failure to sign the affidavit on Form 4804 will result in the file being returned to you 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 you transmit for multiple withholding agents and have the authority to sign the affidavit on Form 4804.

(c) The magnetic media with an external identifying label Form 5064. Be sure to include your Form 1042S TCC, number of Recipient "Q" Records, and type of documents (Form 1042S).

(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 THE TRANSMITTAL FORMS 4804 AND 4802 TOGETHER.

.03 If you are filing by way of the IRP-BBS you may fax the transmittal forms to (304) 267-3366. 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 you report part of your returns on paper and part magnetically or 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, you must file a corrected return as soon as you are aware that a correction is necessary.

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

SEC. 11. RETENTION REQUIREMENTS

Withholding agents are required to retain a copy of the information returns filed with IRS or have the ability to reconstruct the data, for at least three years.

SEC. 12. 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. 13. HOW TO FILE CORRECTED RETURNS

.01 Forms 1042S are required to be filed magnetically or electronically if you file 250 or more returns. THIS REQUIREMENT APPLIES SEPARATELY TO BOTH ORIGINAL AND CORRECTED RETURNS.

.02 To 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 to IRS/MCC for re-input.

.03 If you file Forms 1042S magnetically or electronically, and later determine that corrections are necessary, you may file the corrections on paper if you have less than 250 corrected returns.

.04 If you have 250 or more corrections, they MUST be submitted to IRS/MCC magnetically or electronically unless you have a waiver. If you have received a waiver for original Forms 1042S, the 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 you submit corrections magnetically or electronically, code an "A" in Position 371 of the Recipient "Q" Record.

.07 If you submit corrections on paper documents, mark each form "Corrected" at the top. Corrected documents must be bundled separately and sent to the Philadelphia Service Center.

.08 WHEN CORRECTING FORMS 1042S, AN AMENDED FORM 1042 MARKED "CORRECTED" MUST BE SENT TO THE PHILADELPHIA SERVICE CENTER, PHILADELPHIA PA 19255.

SEC. 14. MAJOR PROBLEMS ENCOUNTERED

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

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

.03 A Transmitter Control Code (TCC) is a five-digit code assigned by the Internal Revenue Service (IRS) Martinsburg Computing Center (MCC) to magnetic media filers of information returns in the Form 1099 series, Form 8027, Form W-4, and Form 1042S. Each of these returns requires a separate TCC; i.e., Form 1042S requires a TCC of its own. You cannot use the TCC assigned for Forms 1099, Form 8027, or Form W-4. To obtain a TCC, you must file Form 4419, Application for Filing Information Returns Magnetically/Electronically, with the IRS/MCC. (See Part A, Sec. 5.)

.04 The only documents that will be submitted with your magnetic or electronic file to IRS/MCC are the transmittal Forms 4804/4802. DO NOT SEND PAPER FORMS 1042, 1042S, 8233, or MONEY OWED TO THE IRS/MCC. These forms and monies owed must be sent to the Philadelphia Service Center, Philadelphia PA 19255.

.05 Form 4804, Transmittal of Information Returns Reported Magnetically or Electronically, must accompany your magnetic media shipment. If you are filing electronically the Form 4804 may be faxed to (304) 267-3366. However, the original Forms 4804 and 4802 must be submitted within 2 days of the transmission or before the due date of the return whichever comes first. We will not process your file until a Form 4804 has been received from your organization.

.06 Recipient surnames are used to sort the recipient "Q" Records. Submit the recipient data with the surname first. However, if you prefer not to enter the surname first, use an asterisk to indicate the beginning of the surname for this purpose. If the surname is the first name on the line, the asterisk MUST be omitted, since the asterisk cannot be the first, leftmost character of the name.

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

SEC. 15 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. 16. DEFINITION OF TERMS

 Element                  Description

 

 Asynchronous Protocols   The types of data transmission most often

 

                          used by 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 Identification  Employer Identification Number (EIN) that

 

 Number                   has been assigned by IRS to a particular

 

                          entity.

 

 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 Reporting    An electronic bulletin board provides the

 

 Program Bulletin Board   ability to transmit information returns

 

 System (IRP-BBS)         via a personal computer (PC) using dial-up

 

                          modems; provides 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/diskette      A group of tape reels or diskettes submitted

 

 file                     under 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.

 

 Record                   A group of related fields of information

 

                          treated as a unit.

 

 Reel                     A spool of magnetic tape.

 

 Social Security Number   Social Security Number (SSN) that has been

 

                          assigned by SSA to a particular person.

 

 Special Character        Any character that is not a numeral, an

 

                          alpha, or a blank.

 

 Taxpayer Identification  Refers to either a Social Security Number

 

 Number (TIN)             (SSN) or an Employer Identification Number

 

                          (EIN).

 

 Transmitter              Person or organization who prepares and

 

                          submits files. May be the withholding agent

 

                          or his agent.

 

 Transmitter Control      A five-digit code assigned by IRS/MCC prior

 

 Code (TCC)               to actual filing. This number is inserted in

 

                          the "T" Record and must be present for the

 

                          file to be processed. 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

SEC. 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. If diskettes are used and the operating system is not MS/DOS compatible, the operating system and hardware information MUST be provided. The following information is needed on the label:

(a) The transmitter's name.

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

(c) The tax year of the data (i.e., 1991).

(d) Operating system software and hardware used to create the file (e.g., Apple MacIntosh/MacWrite V2.2).

(e) Returns-1042S.

(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 (e.g., 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 IRS advises that special shipping containers not be used since they will not be returned to you.

.04 Regardless of the type of media used or if you are filing electronically, 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 you use UNISYS Series 1100, you must submit an interchange tape.

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

(1) Odd Parity

(2) Recording density -- 1600 or 6250 BPI

NOTE: Beginning in TY91, IRS/MCC will no longer accept 7-track tapes.

.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 adhered to.

(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. It is strongly recommended that you submit a test file if this is the first time you are filing using diskettes.

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 The Form 4804 must be sent within 2 days after the file has been submitted electronically, or by 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 9600 bps. The modulation speed is automatically negotiated so that users with slower modems should encounter no problems connecting with the 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% 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 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 of processing 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

This record identifies the entity preparing and transmitting the file. The Transmitter and the withholding agents may be the same, but they need not be. The Transmitter "T" Record MUST be the first data record of a file, 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.

ALL DATA SUBMITTED TO IRS/MCC WITHOUT THE TRANSMITTER "T" RECORD AS THE FIRST RECORD WILL BE RETURNED TO THE FILER FOR REPLACEMENT.

NOTE: All fields are required. If you do not have information to enter or the field is not applicable, you must still allow for the field by entering spaces, 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. 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       Employer           9        Enter the Employer

 

            Identification              Identification Number of the

 

            Number                      Transmitter. DO NOT ENTER

 

            (EIN)                       BLANKS, HYPHENS, ALPHA

 

                                        CHARACTERS, ALL 9s OR ALL

 

                                        ZEROS.

 

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

 

 15-54      Transmitter Name   40       Enter name of Transmitter of

 

                                        file; left-justify and blank

 

                                        fill. Abbreviate if necessary

 

                                        to fit 40-character limit.

 

                                        OMIT PUNCTUATION IF POSSIBLE.

 

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

 

 55-94      Transmitter        40       Enter the Street Address, P.O.

 

            Address                     Box, or other location of

 

                                        transmitter. Left-justify and

 

                                        blank fill. Abbreviate as

 

                                        needed to fit 40-character

 

                                        limit. OMIT PUNCTUATION IF

 

                                        POSSIBLE.

 

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

 

 95-114     City               20       Enter City, Town, etc. of

 

                                        transmitter. If applicable

 

                                        enter APO or FPO only. Left-

 

                                        justify and blank fill.

 

                                        Abbreviate to fit 20-character

 

                                        limit.

 

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

 

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

 

                                        Code as shown in the list

 

                                        below ONLY. Do NOT spell out

 

                                        any 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

 

                 Canada                                           CD

 

                 Federated States of Micronesia                   FM

 

                 Guam                                             GU

 

                 Mexico                                           MX

 

                 Mariana Islands                                  MP

 

                 Marshall Islands                                 MH

 

                 Palais                                           PW

 

                 Puerto Rico                                      PR

 

                 Virgin Islands                                   VI

 

 

                 NOTES: (1) For other Foreign Countries use XX

 

 

                        (2) If using an APO enter AE. If using an FPO

 

                 enter either AA or AP. Enter the appropriate postal

 

                 identifier, AE for ZIPs 090-098, AA for ZIPs 340, and

 

                 AP for ZIPs 962-966.

 

 

 Positions  Field Title        Length   Description and Remarks

 

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

 

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

 

                                        transmitter for all U.S., U.S.

 

                                        Territory or Possession,

 

                                        APO/FPO addresses. For

 

                                        transmitters using a five-

 

                                        digit ZIP code, enter the ZIP

 

                                        code in the leftmost 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 NOTE:

 

            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 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 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 Tax Rate, Gross Income Paid, and Tax Withheld for the period of time under that tax rate.

.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: All fields are required. If you do not have information to enter or the field is not applicable, you must still allow for the field by entering spaces, 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       Agent's Employer   9        Enter the nine-digit Employer

 

            Identification              Identification Number of the

 

            Number (EIN)                Withholding Agent. DO NOT

 

                                        ENTER BLANKS, HYPHENS, ALPHA

 

                                        CHARACTERS, ALL 9s OR ALL

 

                                        ZEROS.

 

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

 

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

 

                                        Withholding Agent up to the

 

                                        limit of 35 characters.

 

                                        Abbreviate as needed. Left-

 

                                        justify and blank fill.

 

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

 

 46-80      Agent's Address    35       Enter Street address, P.O. Box

 

                                        or other location of the

 

                                        Agent. 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 State

 

                                        Codes of CD (Canada), MX

 

                                        (Mexico) or XX (Other Foreign

 

                                        Countries). Do not use any of

 

                                        the two character Country

 

                                        Codes (from table below) 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 leftmost 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), a

 

                                        Social Security Number (SSN),

 

                                        or 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    Taxpayer           9        Enter the recipient's nine

 

            Identification              digit Taxpayer Identification

 

            Number                      Number (TIN). An EIN or SSN

 

            (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. Otherwise, enter

 

                                           blanks, if unknown or

 

                                           undeterminable.

 

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

 

 122-136    Agent's ID Number  15       Enter the account number

 

                                        assigned by the withholding

 

                                        agent to the recipient. This

 

                                        number is used to identify a

 

                                        specific account. Left-justify

 

                                        and blank fill. This field

 

                                        will be all blanks if account

 

                                        numbers are NOT assigned. This

 

                                        field may contain numeric or

 

                                        alphabetic characters, blanks

 

 

                                        or hyphens.

 

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

 

 137-138    Country Code       2        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 two alphabetic characters

 

                                        from the following list to

 

                                        indicate the appropriate

 

                                        country. This may or may not

 

                                        be the same as the country

 

                                        indicated in Positions 335-

 

                                        354 of the Recipient "Q"

 

                                        Record. A COUNTRY CODE IS

 

                                        REQUIRED. Country Code "OC"

 

                                        (country unknown or not

 

                                        identified) is not to be used

 

                                        unless absolutely necessary.

 

                                        THE TAPE FILE WILL BE RETURNED

 

                                        FOR CORRECTION IF A

 

                                        SUBSTANTIAL NUMBER OF "Q"

 

                                        RECORDS SHOW COUNTRY CODE

 

                                        "OC". Whenever Country Code

 

                                        "OC" is used, the rate of tax

 

                                        withheld MUST equal 30%.

 

 

                             Country Codes

 

 

                 Country                                          Code

 

                 Afghanistan                                        AF

 

                 Albania                                            AL

 

                 Algeria                                            AG

 

                 American Samoa                                     AQ

 

                 Andorra                                            AN

 

                 Angola                                             AO

 

                 Anguilla                                           AV

 

                 Antarctica                                         AY

 

                 Antigua & Barbuda                                  AC

 

                 Argentina                                          AR

 

                 Aruba                                              AA

 

                 Ashmore & Cartier Is.                              AT

 

                 Australia                                          AS

 

                 Austria                                            AU

 

                 Azores                                             PO

 

                 Bahamas, The                                       BF

 

                 Bahrain                                            BA

 

                 Baker Island                                       FQ

 

                 Bangladesh                                         BG

 

                 Barbados                                           BB

 

                 Bassas da India                                    BS

 

                 Belgium                                            BE

 

                 Belize                                             BH

 

                 Benin                                              BN

 

                 Bermuda                                            BD

 

                 Bhutan                                             BT

 

                 Bolivia                                            BL

 

                 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, Peoples Republic of                         CH

 

                 Christmas Island (Indian Ocean)                    KT

 

                 Christmas Island (Pacific Ocean)                   KR

 

                 Clipperton Island                                  IP

 

                 Cocos (Keeling Islands)                            CK

 

                 Colombia                                           CO

 

                 Comoros                                            CN

 

                 Congo                                              CF

 

                 Cook Islands                                       CW

 

                 Coral Sea Islands Terr.                            CR

 

                 Costa Rica                                         CS

 

                 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 & Antarctic Islands                FS

 

                 Gabon                                              GB

 

                 Gambia, The                                        GA

 

                 Gaza Strip                                         GZ

 

                 Germany                                            GM

 

                 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 & 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

 

                 Kenya                                              KE

 

                 Kingman Reef                                       KQ

 

                 Kiribati                                           KR

 

                 Korea, Democratic People's                         KN

 

                   Republic of (North)

 

                 Korea, Republic of (South)                         KS

 

                 Kuwait                                             KU

 

                 Laos                                               LA

 

                 Latvia                                             LG

 

                 Lebanon                                            LE

 

                 Lesotho                                            LT

 

                 Liberia                                            LI

 

                 Libya                                              LY

 

                 Liechtenstein                                      LS

 

                 Lithuania                                          LH

 

                 Luxembourg                                         LU

 

                 Macau                                              MC

 

                 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

 

                 Monaco                                             MN

 

                 Mongolia                                           MG

 

                 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

 

                 Nigerie                                            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                                        RY

 

                 Qatar                                              QA

 

                 Reunion                                            RE

 

                 Romania                                            RO

 

                 St. Kitts and Nevis                                SC

 

                 St. Helena                                         SH

 

                 St. Lucia                                          ST

 

                 St. Pierre & Miquelon                              SB

 

                 St. Vincent & the Grenadines                       VC

 

                 San Marino                                         SM

 

                 Sao Tome and Principe                              TP

 

                 Saudi Arabia                                       SA

 

                 Senegal                                            SG

 

                 Seychelles                                         SE

 

                 Sierra Leone                                       SL

 

                 Singapore                                          SN

 

                 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

 

                 Tanzania, United Republic of                       TZ

 

                 Thailand                                           TH

 

                 Togo                                               TO

 

                 Tokelau                                            TL

 

                 Tonga                                              TN

 

                 Trinidad & Tobago                                  TD

 

                 Tromelin Island                                    TE

 

                 Trust Territory of the Pacific                     PS

 

                   Islands

 

                 Tunisia                                            TS

 

                 Turkey                                             TU

 

                 Turks & Caicos Islands                             TK

 

                 Tuvalu                                             TV

 

                 Uganda                                             UG

 

                 Union of Soviet Socialist Republics                UR

 

                 United Arab Emirates                               TC

 

                 United Kingdom                                     UK

 

                 Uruguay                                            UY

 

                 Vanuatu                                            NH

 

                 Vatican City                                       VT

 

                 Venezuela                                          VE

 

                 Vietnam                                            VM

 

                 Virgin Islands (British)                           VI

 

                 Virgin Islands (U.S.)                              VQ

 

                 Wake Island                                        WQ

 

                 Wallis & Futuna                                    WF

 

                 West Bank                                          WE

 

                 Western Samoa                                      WS

 

                 Yemen                                              YM

 

                 Yugoslavia                                         YO

 

                 Zaire                                              CG

 

                 Zambia                                             ZA

 

                 Zimbabwe                                           ZI

 

                 Other Countries                                    OC

 

 

 Positions  Field Title        Length   Description and Remarks

 

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

 

 139-173    1st Name Line      35       Enter the FULL name of the

 

                                        recipient. 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. NOTE:

 

                                        YOUR FILE WILL BE RETURNED FOR

 

                                        CORRECTION IF A SUBSTANTIAL

 

                                        NUMBER OF "Q" RECORDS SHOW A

 

                                        BLANK 1ST NAME LINE. Titles,

 

                                        if any, must be entered on the

 

                                        2nd name line. If the

 

                                        recipient is unknown, the

 

                                        account number must be

 

                                        supplied here. Valid

 

                                        characters are alphabetic,

 

 

                                        numeric, ampersand (&), hyphen

 

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

 

                                        period (.), comma (,),

 

                                        apostrophe ('), or blank. It

 

                                        is not acceptable to have two

 

                                        or more consecutive blanks

 

                                        separating parts of a name, or

 

                                        to code a blank or an asterisk

 

                                        in the first position of this

 

                                        field. For example,

 

                                        "JOHNbbbbb*DOE" is

 

                                        unacceptable, whereas

 

                                        "JOHN*DOE" is acceptable ("b"

 

                                        represents a blank position).

 

                                        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    2nd Name Line      35       Enter supplementary name

 

                                        information of the recipient

 

                                        on this line. 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. If no

 

                                        additional name data is to be

 

                                        provided, blanks are to be

 

                                        inserted. Left-justify and

 

                                        blank fill.

 

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

 

 209-243    3rd Name Line      35       Enter additional name data if

 

                                        applicable; otherwise blank

 

                                        fill. Specifications are

 

                                        precisely as for the 2nd Name

 

                                        Line. If this field is not

 

                                        used as a name field it may be

 

                                        used to report the street

 

                                        address. Refer to the

 

                                        instructions for the Street

 

                                        Address field (Pos. 244-283).

 

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

 

 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. Valid

 

                                        characters are alphabetic,

 

                                        numeric, blank, ampersand (&),

 

                                        hyphen (-), slash (/), period

 

                                        (.), comma (,), apostrophe

 

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

 

                                        OR MORE CONSECUTIVE, IMBEDDED

 

                                        BLANKS BETWEEN ADDRESS PARTS

 

                                        ARE NOT ACCEPTABLE, AND A

 

                                        BLANK IN THE FIRST POSITION OF

 

                                        THIS FIELD (POSITION 244) IS

 

                                        NOT VALID. If the street,

 

                                        building, military

 

                                        installation or other name is

 

                                        too long for the 40-character

 

                                        allotment of this field, use

 

                                        the 2nd Name Line (or 3rd Name

 

                                        Line if 2nd Name Line already

 

                                        contains name information) as

 

                                        the 1st Street Address Line,

 

                                        and continue on this line as a

 

                                        2nd Street Address line. This

 

                                        line 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.

 

                                        Left-justify and blank fill.

 

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

 

 284-308    City               25       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 HERE. Left

 

                                        and blank fill. Two or more

 

                                        consecutive, imbedded blanks

 

                                        between city parts 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.

 

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

 

 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

 

                                        given here. A Canadian

 

                                        province may be expressed as a

 

                                        two-character code from the

 

                                        Canadian Province Code List

 

                                        below, or the province name

 

                                        may be written out in full or

 

                                        appropriately abbreviated.

 

                                        Valid characters are

 

                                        alphabetic, numeric, blank,

 

                                        ampersand (&), hyphen (-),

 

                                        period (.), comma (,),

 

                                        apostrophe (') or slash (/).

 

                                        Left-justify and blank fill.

 

                                        TWO OR MORE CONSECUTIVE,

 

                                        IMBEDDED BLANKS BETWEEN

 

                                        PROVINCE PARTS ARE NOT

 

                                        ACCEPTABLE.

 

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

 

                     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

 

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

 

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

 

                                        Postal Code (ZIP Code), if

 

                                        available. Withholding Agents

 

                                        should make an effort to

 

                                        obtain postal codes,

 

                                        especially for the following

 

                                        countries: Australia, Belgium,

 

                                        Canada, France, Germany,

 

                                        Italy, Spain, Switzerland,

 

                                        Netherlands, and United

 

                                        Kingdom. For U.S. addresses

 

                                        (including all possessions) a

 

                                        ZIP code must be given. All

 

                                        postal codes should be left

 

                                        -justified and blank filled.

 

                                        Only alphabetic, numeric, and

 

                                        blank characters are allowed

 

                                        here. Do not omit any blanks

 

                                        that may appear in the ZIP

 

                                        code. HOWEVER, TWO OR MORE

 

                                        CONSECUTIVE, IMBEDDED BLANKS

 

                                        BETWEEN POSTAL CODE PARTS IS

 

                                        NOT ACCEPTABLE FOR U.S. OR

 

                                        CANADIAN ZIP CODES.

 

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

 

 333-334    State Code         2        Enter the correct two-letter

 

                                        code for all U.S. addresses.

 

                                        The state code MUST be present

 

                                        for all U.S. 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 Sec. 6, Positions

 

                                        115-116 of Transmitter "T"

 

                                        Record). This field will be

 

                                        blank if the recipient does

 

                                        not have a U.S. address. Do

 

                                        not use State Codes of CD

 

                                        (Canada), MX (Mexico) or

 

 

                                        XX (Other Foreign Countries).

 

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

 

 335-354    Country Name       20       Enter the unabbreviated name

 

                                        of the recipient's country of

 

                                        residence for address

 

                                        purposes. This may or may not

 

                                        be the same country indicated

 

                                        in the Country Code field

 

                                        (Positions 137-138 of the

 

                                        Recipient "Q" Record). This

 

                                        field is NOT used to indicate

 

                                        the rate of tax. 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). This field will be

 

                                        blank if the recipient resides

 

                                        in the U.S., including U.S.

 

                                        territories and APO/FPO. Valid

 

                                        characters are alphabetic,

 

                                        blank, ampersand (&), and

 

                                        hyphen (-). Left-justify and

 

                                        blank fill.

 

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

 

 355-356    Income Code        2        Enter the two-digit income

 

                                        code from the following list.

 

                                        Valid range is 01-28 and 50.

 

                                        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.

 

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

 

                           Income Code List

 

 

            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. subsidiary 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 this income (codes 16-19) is from earnings as an artist or

 

 athlete, use Income Code 20.

 

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

 

 357-358    Type of            2        Enter two-digit code from the

 

            Recipient Code              list below. Valid range is 01

 

                                        -09, 19 or 20.

 

 

                                        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

 

 

 /*/ If the income recipient (codes 01-03) is an artist or athlete,

 

 use Recipient Code 09.

 

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

 

 359-369    Gross Income Paid  11       Enter dollars and cents up to

 

                                        11 characters. Do not enter

 

                                        decimal point. Right-justify

 

                                        and zero fill. An income

 

                                        amount other than zero must be

 

                                        shown. For whole dollar

 

                                        amounts, the cents must be

 

                                        shown by zeros. For example,

 

                                        $1500 should be shown as

 

                                        00000150000 where the leftmost

 

                                        five zeros are "filler" and

 

                                        the rightmost two zeros

 

                                        represent cents.

 

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

 

 370        Exemption Code     1        Enter the one-digit exemption

 

                                        code from the list below. If

 

                                        the rate of tax is other than

 

                                        00%, enter a zero in this

 

                                        field. If the rate of tax is

 

                                        00%, enter the code of 1-4

 

                                        that applies.

 

 

                                        Code    Description

 

                                        Zero    No exemption claimed,

 

                                                rate of tax is above

 

                                                00%

 

                                        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), an EIN or

 

 SSN MUST be provided in Positions 113-121.

 

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

 

 371        Correction         1        Enter the one position code to

 

            Indicator                   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. 13.)

 

 

                                        Code    Description

 

                                        Zero    Original return

 

                                         A      Corrected return

 

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

 

 372-373    Rate of Tax        2        Enter two-digit tax rate. Do

 

                                        not use percent signs or

 

                                        decimal points. A valid rate

 

                                        must be shown. 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    34

 

                                        Note that when an exemption

 

                                        code of 1-4 is used for

 

                                        position 370, the Rate of Tax

 

                                        must be zero.

 

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

 

 374-384    Amount of Tax      11       Enter in dollars and cents the

 

            Withheld                    amount of tax withheld, if

 

                                        any. An amount must be shown

 

                                        if the Rate of Tax is greater

 

                                        than 00, or if income is not

 

 

                                        otherwise exempt from

 

                                        withholding. If the rate of

 

                                        tax is 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, up to the

 

                                        limit of 35 characters.

 

                                        Abbreviate as needed.

 

                                        Left-justify and blank fill.

 

                                        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

 

                                        (-).

 

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

 

 420-428    Payer's EIN        9        Enter the nine-digit Payer's

 

                                        Employer 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 W-8  1        If you are awaiting Form W-8

 

            Indicator                   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,

 

                                        right justified and zero

 

                                        filled, 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 income code in

 

                                        position 355-356 is other than

 

                                        "15", enter blanks.

 

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

 

 440-449    Net Income Amount  10       Enter in dollars and cents,

 

                                        right justified and zero

 

                                        filled, the 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 income in

 

                                        position 355-356 is other than

 

                                        "15", enter blanks.

 

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

 

 450-459    Amount of State    10       Not required. If you have

 

            Tax Withheld                withheld State Tax for any

 

                                        reason, enter that amount

 

                                        here, in dollars and cents,

 

                                        right-justify and zero fill.

 

                                        If no entry, zero fill.

 

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

 

 460-498    Reserved           41       Blank fill.

 

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

 

 499-500    Blank or Carriage  2        Enter blanks or carriage

 

            Return Line Feed            return line feed (CR/LF) Feed

 

 

                      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: All fields are required. If you do not have information to enter or the field is not applicable, you must still allow for the field by entering spaces, 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 street address, P.O.

 

                                        Box, or other location of the

 

                                        withholding agent to a limit

 

                                        of 35 characters. Abbreviate

 

                                        as needed, OMITTING

 

                                        PUNCTUATION. Left-justify and

 

                                        blank fill.

 

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

 

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

 

                                        locality name up to the limit

 

                                        of 20 characters. 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"          8        Enter the total number of "Q"

 

            Record 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 sum of all gross

 

            Amount Paid                 amounts paid 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 Withheld 13       Enter the sum of all tax

 

                                        withheld amounts from all "Q"

 

                                        Records counted in the

 

                                        preceding Positions 114-121.

 

                                        Right-justify and zero fill.

 

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

 

 148-498    Reserved           353      Blank fill.

 

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

 

 499-500    Blank or Carriage  2        Enter blanks or carriage

 

            Return 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 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 YOUR FILE.

              RECORD NAME: END OF TRANSMISSION "Y" RECORD

 

 

 Positions  Field Title        Length   Description and Remarks

 

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

 

 1          Record Type        1        Enter "Y".

 

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

 

 2-4        Withholding Agent  3        Enter the total number of

 

            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 Carriage  2        Enter blanks or carriage

 

            Return Line Feed            return line feed (CR/LF)

 

 

                 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.]

 

 

SEC. 10. EFFECT ON OTHER DOCUMENTS

Revenue Procedure 91-9 is superseded.

DOCUMENT ATTRIBUTES
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