NEW ELECTRONIC FILING GUIDELINES FOR EMPLOYER'S QUARTERLY FEDERAL TAX RETURN.
Rev. Proc. 94-18; 1994-1 C.B. 580
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceRev. Proc. 92-100, 1992-2 C.B. 551
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation94 TNT 30-34
Superseded by Rev. Proc. 96-18 Superseded in part by Rev. Proc. 96-17
Rev. Proc. 94-18
SECTION 1. PURPOSE
.01 The purpose of this revenue procedure is to provide a means whereby Reporting Agents preparing Form 941, Employer's Quarterly Federal Tax Return, for groups of taxpayers can furnish the required information in the form of magnetic tape.
.02 This revenue procedure supersedes Rev. Proc. 92-100, 1992-2 C.B. 551. If a current Reporting Agent is unable to comply with the changes in specifications, they must contact the local Magnetic Tape Coordinator for Business Tax Returns for further instructions.
SEC. 2. CHANGES
.01 This revenue procedure reflects the current changes to the Tax Data "B" Record. The Schedule "B" Tax Liability Data Record "D" has been deleted. There will no longer be a "D" Record. The value of the Schedule B Indicator in the Tax Data "B" Record has changed. When you are using the Schedule "B" to report your taxes, which exceed $50,000 in a fixed twelve-month period or exceed $100,000 in any day during a month, enter a "1" in tape position 153 otherwise enter a zero. The Schedule "B" Tax Liability fields have been moved to the Tax Data "B" Record (see Exhibit 12 tape positions 486-1829). A new field has been added to the Tax Data "B" Record, Deposit State Code, with a table of the value codes (see Exhibit 12 tape positions 85- 86). All references to 941E, Quarterly Return of Withheld Federal Income Tax and Medicare Tax, have been deleted. Form 941E is no longer needed to report medicare wages and tips. This reporting must be handled on the Form 941. Non-payroll income tax withholding previously reported on Form 941E will be reported on the new Form 945, Annual Return of Withheld Federal Income Tax. The size of Total Social Security and Medicare Taxes and Adjusted Total of Social Security and Medicare Taxes has been increased to 14 positions (see Exhibit 12 tape positions 297-310 and 323-336, respectively). Section 12 "State Abbreviations" is a new section along with Section 16 "Information a Reporting Agent Must Provide to the Taxpayer".
.02 Important Regulation Changes for 1993. The Schedule A Tax Liability fields from the Tax Data "B" record have been deleted. Seven fields have been deleted from the Tax Data "B" record (see Exhibit 12). They are Adjustment Indicator Backup Withholding, Backup Withholding, Sign for Adjustment to Backup Withholding, Adjustment to Backup Withholding, Sign for Adjusted Total Backup Withholding, Adjusted Total of Backup Withholding and Schedule A Tax Indicator. This is because the new Form 945 is being developed for the reporting of non-payroll items.
SEC. 3. BACKGROUND
.01 Section 31.6011(a)-8 of the Employment Tax Regulations provides that the Commissioner may authorize the use, at the option of the employer, of a composite return in lieu of any form specified in 26 CFR Part 31 (Employment Taxes and Collection of Income Tax at Source) for use by an employer, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. The composite return shall consist of a form prescribed by the Commissioner and an attachment or attachments of magnetic tape or other approved media. A single form an an attachment or attachments of magnetic tape may comprise the returns of more than one employer.
.02 The magnetic tape Form 941 is a composite return consisting of the magnetic tape data and Form 4996, Magnetic Tape Filing Transmittal for Form 941 or 940 Federal Tax Returns. A magnetic tape return must contain the same information that a return filed completely on paper contains.
SEC. 4. APPLICATION FOR TAPE REPORTING
.01 Reporting Agents who desire to file Forms 941 and 940 on magnetic tape must first file a Letter of Application. Although this revenue procedure only covers Form 941 filed on magnetic tape, the Letter of Application may cover Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, as well. In addition, a separate but simultaneous letter may be submitted for permission to submit federal tax deposits (FTDs) on magnetic tape for Forms 940, 941 and 943. Separate revenue procedures cover the filing of Forms 940 and the submission of federal tax deposits on magnetic tape. Contact the Magnetic Tape Coordinator for Business Tax Returns for current copies of the other revenue procedures.
.02 The Letter of Application must be addressed to the Director, Internal Revenue Service Center, Attention: Magnetic Tape Coordinator for Business Tax Returns, of the service center that serves the primary business address of the Reporting Agent. Addresses of the service centers are shown in Section 17 of this revenue procedure.
.03 The Letter of Application must contain the following:
1. Name, address and EIN (Employer Identification Number) of the person, organization, or firm making Letter of Application.
2. Name, title and telephone number of the person to contact regarding the Letter of Application.
3. The first tax period for which the Reporting Agent plans to file returns on magnetic tape.
4. The estimated volume of returns the Reporting Agent plans to file by type of return (for example, 941 or 940).
5. An agreement by the Reporting Agent to keep copies of the Reporting Agent Authorization (RAA) on file at the Reporting Agent's principal place of business for examination by the Service upon request. Such copies must be retained until the period of limitation for assessment for the last return filed under its authority expires.
6. An agreement by the taxpayer and Reporting Agent to fully pay the tax by FTDs. This revenue procedure does not restrict a non- financial organization that performs a payroll or tax service from being a Reporting Agent. See Rev. Proc. 89-48, 1989-2 C.B. 599, concerning the requirements under which FTDs can be made by the Reporting Agent.
7. An agreement by the taxpayer to fully pay contributions to state unemployment funds on time and to timely file related state unemployment tax returns (only if Form 940 filing is part of Letter of Application request).
8. Signature of the Reporting Agent or Reporting Agent's employee authorized to prepare federal tax returns for taxpayers.
.04 The Letter of Application must include two types of attachments as follows:
1. A Reporting Agent's List which identifies all taxpayers to be included in the Magnetic Tape Filing System.
2. RAAs for all taxpayers included on the Reporting Agent's List.
Details of these attachments are described in the current revenue procedure on RAAs.
.05 Reporting Agents must submit a separate Letter of Application to each service center to which they intend to file returns.
SEC. 5. REPORTING AGENT AUTHORIZATION
A RAA must be submitted for each filer on the Reporting Agent's List attached to the Letter of Application. The RAA may be submitted on Form 8655, Reporting Agent Authorization, which is available on request; or any other instrument which meets the specifications identified Rev. Proc. 89-18, 1989-1 C.B. 828. The RAA may cover the filing of Forms 940 and 941 and the magnetic tape submission of FTDs on Forms 940, 941 and 943, if desired.
SEC. 6. APPROVAL OF AGENT'S APPLICATION
.01 The Service will act on the Letter of Application and notify the Reporting Agent, with the return of a validated Reporting Agent's List, within 30 days of receipt. The validated Reporting Agent's List provides the name control for each taxpayer. The name control is a required field when the return is submitted on magnetic tape. See Exhibit 12, positions 72-75.
.02 Having secured a name control for each taxpayer, the Reporting Agent must submit a test tape. To allow sufficient time to work out problems, Reporting Agents are encouraged to submit the initial test tape well in advance of the due date of the returns which will be filed on magnetic tape.
End of Initial Test
Tax Period Tax Period Due Date Tape must be
Quarter Quarter of Return Submitted by:
Jan.-Feb.-Mar. March 31 April 30 January 31
Apr.-May-June June 30 July 31 April 30
July-Aug.-Sept. Sept. 30 October 31 July 31
Oct.-Nov.-Dec. Dec. 31 January 31 October 31.
A test tape does not constitute the filing of tax returns.
.03 Submission of magnetic tapes which can be read on the Service's computers without a "job abort" and which have a 5 percent or less error rate generally constitutes approval of a Reporting Agent's Letter of Application and continuation of filing privileges. If a Reporting Agent submits a bad test tape, the Magnetic Tape Coordinator will notify the Reporting Agent of the fact. The Reporting Agent must supply a new test tape within 30 days of the coordinator's notification. If a Reporting Agent has not received approval for magnetic tape filing by the end of the tax period quarter for which the returns will be filed, paper tax returns must be filed. The Reporting Agent may, however, submit a test tape for the subsequent tax period quarter.
.04 The Magnetic Tape Coordinator for Business Tax Returns will notify prospective and current Reporting Agents in writing of approval, denial and revocation of magnetic tape filing privileges. Once authorization to file tax data on magnetic tape has been granted to a Reporting Agent, such approval will continue in effect in succeeding tax periods so long as the requirements of the most recent revenue procedure are met, and there are no equipment changes by the Reporting Agent.
SEC. 7. FILING TAPE RETURNS
.01 The Service will allow a tape return to be submitted for those taxpayers who are approved for magnetic tape filing until the Reporting Agent formally notifies the Service that specific employers are being deleted from their current magnetic tape filing inventory.
.02 Under Section 6091(b) of the Internal Revenue Code, federal tax returns must be filed at the Internal Revenue service center serving the legal residence or principal business address of the taxpayer. Thus, Reporting Agents must normally file a taxpayer's return at the appropriate service center as described above even if it means submitting magnetic tapes to more than one service center. An exception may be granted once a Reporting Agent has applied for an received permission from the Service to do so. Contact your Magnetic Tape Coordinator for Business Tax Returns for details.
.03 Approval by the Service of a Letter of Application allows Reporting Agents to file at any service center that services their clients. If Reporting Agents wish to file at additional service centers, they must notify the Magnetic Tape Coordinator for Business Tax Returns of the service center where they originally applied at least 90 days prior to the initial transmittal to the new service center.
.04 The Reporting Agent will be provided with a validated copy of the Reporting Agent's Listing for taxpayers authorized to file on magnetic tape. This authorization will contain each taxpayer's EIN and name control. This authorization will be the source of the EIN and name control to be used on magnetic tape by the Reporting Agent as an identification of each taxpayer. The name control must be retained in the Reporting Agent's records and used in each taxpayer's Tax Data "B" Record (positions 72-75). It is used by the Service to ensure the correct recording of the taxpayer's return. Failure to use the correct name control can result in delays in processing the return and notices of delinquent filing being sent to the taxpayer.
.05 Packaging, shipping, and mailing instructions will be provided in the letter granting initial approval issued by the Service in response to the Letter of Application for magnetic tape filing.
The first box of the tape shipment to the service center must contain the following:
1. Form 4996, Magnetic Tape Filing Transmittal for Form 941 or 940 Federal Tax Returns, in duplicate. Failure to complete and submit this form will cause delays in processing the magnetic tape. The transmittal form must include:
(a) The name, address and telephone number (including area code) of Reporting Agent.
(b) Employer Identification Number of Reporting Agent.
(c) Type of tax return filed on the magnetic tape (941).
(d) Tax period (use YYMM of tax year -- for example, 9406).
(e) Number of tax returns filed on accompanying tape.
(f) Total taxes reported.
(g) Total taxes deposited.
(h) Total Forms 941c and other attachments to support adjustments included in this shipment.
(i) Number of revenue procedure used as basis for magnetic tape preparation (for example, 94-18).
(j) Service center for RAAs are filed.
(k) Signature of Reporting Agent or authorized employee, title and date.
2. Employers are required to send to the Service quarterly copies of all Forms W-4, Employee's Withholding Allowance Certificates, received during the quarter from employees still employed at the end of the quarter who claim the following:
(a) More than 10 withholding exemptions, or
(b) Exempt status and are expected to earn more than $200 a week.
Employers are not required to send other Forms W-4 unless notified by the Service in writing to do so. Copies of Forms W-4 may be filed with a paper Form 941, or if Form 941 is filed on magnetic media, with a cover letter. The cover letter must provide the employer's name, address, employer identification number, and the number of copies of Form W-4 included. Consult Circular E, Employer's Tax Guide, (Pub. 15) for more information on sending certain Forms W- 4 to the Service.
Form W-4 information may be filed on magnetic media. Forms W-4 may be filed on 5-1/4 inch diskettes, 3-1/2 inch diskettes, or magnetic tape. See Rev. Proc. 92-80, 1992-2 C.B. 465, also published as Pub. 1245, which contains information concerning magnetic media filing.
.06 Form 941 or 940 data must all be filed on separate magnetic tapes.
.07 The Reporting Agent must notify the Magnetic Tape Coordinator for Business Tax Returns if the agent does not receive notification of receipt of the transmittal within 15 days from the date the transmittal was sent.
.08 The Reporting Agent must notify the Magnetic Tape Coordinator for Business Tax Returns when the tape is received back from the Service. This may be done by telephone or by returning a receipted copy of the tape charge-out.
.09 If this revenue procedure is revised in terms of its computer specifications, current Reporting Agents will be advised by the Magnetic Tape Coordinator for Business Tax Returns to submit test tapes prior to their first usage of the new specifications. If the changes are minor, the Magnetic Tape Coordinator may waive the requirement.
.10 If a Reporting Agent changes computer equipment, a test tape must be submitted. The guidelines in Section 6 of this revenue procedure will be followed, in regards to submission and acceptance of test tapes. If, by the end of the tax quarter for which the returns will be filed, the Reporting Agent has not submitted a test tape that meets the requirements of this revenue procedure, the Magnetic Tape Coordinator will advise the Reporting Agent to submit paper returns. The Reporting Agent may resubmit a test tape for the subsequent tax quarter.
SEC. 8. DUE DATES
.01 The due dates prescribed for filing paper returns with the Service also apply to magnetic tape filing of federal business tax returns.
.02 In no case may returns with more than one due date be included on one tape file.
SEC. 9. EFFECT ON PAPER RETURNS
Authorization to file on magnetic tape does not prohibit the filing of paper tax returns, but merely permits filing of such returns through the Magnetic Tape Filing System. If for some reason (for example, late receipt of records), a Reporting Agent prefers to file a paper return in lieu of magnetic tape filing for a given taxpayer, the Reporting Agent may do so even after having been given authorization to file that taxpayer's returns on magnetic tape.
SEC. 10. ADDING AND DELETING FILERS FROM MAGNETIC TAPE FILING SYSTEM
.01 After a Reporting Agent has been notified by the Service that the Letter of Application for tape reporting has been approved, the Reporting Agent may want to add and delete taxpayers from the Magnetic Tape Filing System.
.02 Specific instructions for adding and deleting taxpayers from the Magnetic Tape Filing System are contained in the current revenue procedure on RAAs. Contact the Magnetic Tape Coordinator for Business Tax Returns to secure the current version.
.03 Returns may not be filed for a taxpayer until a RAA has been submitted for the taxpayer and the taxpayer's identifying information has been included on a Reporting Agent's List which in turn has been subsequently validated by the Service. Until the Reporting Agent has received the validated list, a valid tax return cannot be submitted through the Magnetic Tape Filing System.
SEC. 11. CHANGE OF ADDRESS
.01 The taxpayer may notify the Service of an address change at any time by providing clear and concise written notification of a change of address (in accordance with Rev. Proc. 90-18, 1990-1 C.B. 491), on a Form 8822, Change of Address (see Exhibit 2). The change of address form is available on request. The toll-free number for forms is 1-800-829-FORM.
.02 If a taxpayer requests that a change of address be processed from the address that is submitted in the taxpayer's magnetic tape record, enter an address change indicator in tape position 155 of the Tax Data "B" Record (see Exhibit 12) with an entry of "1". The taxpayer's address of record will then be updated with the information that is given in tape positions 87-152 of the Tax Data "B" Record.
SEC. 12. STATE ABBREVIATIONS
.01 You MUST use the following state abbreviations when developing the state code portion of address fields.
State Code
Alabama (AL)
Alaska (AK)
Arizona (AZ)
Arkansas (AR)
American Samoa (AS)
California (CA)
Colorado (CO)
Connecticut (CT)
Delaware (DE)
District of Columbia (DC)
Federated States of Micronesia (FM)
Florida (FL)
Georgia (GA)
Guam (GU)
Hawaii (HI)
Idaho (ID)
Illinois (IL)
Indiana (IN)
Iowa (IA)
Kansas (KS)
Kentucky (KY)
Louisiana (LA)
Maine (ME)
Marshall Islands (MH)
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)
Northern Mariana Islands (MP)
Ohio (OH)
Oklahoma (OK)
Oregon (OR)
Palau (PW)
Pennsylvania (PA)
Puerto Rico (PR)
Rhode Island (RI)
South Carolina (SC)
South Dakota (SD)
Tennessee (TN)
Texas (TX)
Utah (UT)
Vermont (VT)
Virginia (VA)
Virgin Islands (VI)
Washington (WA)
West Virginia (WV)
Wisconsin (WI)
Wyoming (WY)
.02 When reporting APO/FPO addresses use the following format:
EXAMPLE
Payee Name PVT John M. Doe
Mailing Address Company F, PSC Box 100
167 Infantry REGT
Payee City APO (or FPO)
/*/Payee State AE, AA or AP
Payee ZIP Code 098010100
/*/ AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340 and AP for ZIPs 962-966
SEC. 13. ADJUSTMENTS TO 941 RETURNS
.01 Adjustments may be made on returns submitted on magnetic tape.
.02 Positions 312-321 of Tax Data "B" Record are used to report adjustment to social security and Medicare taxes reported. These positions must be used in conjunction with the social security and Medicare adjustment indicator tape position 163 of the Tax Data "B" Record (see Exhibit 12). If there is no adjustment of social security and Medicare taxes, the adjustment indicator must be zero. If there is an adjustment of social security and Medicare taxes, the adjustment indicator must be set to 1, 2, 3 or 4 depending on the circumstances explained as follows:
1. Fractions of cents. The social security and Medicare adjustment indicator must be set to 1 if the adjustment consists only of a difference between the total social security and Medicare taxes tape positions 297-310 and the amount actually collected from your employees' wages because of fractions of cents added or dropped due to rounding.
2. Adjustments of tax on tips. The social security and Medicare adjustment indicator must be set to 3 if the adjustment to social security and Medicare taxes consists only of total uncollected employee social security and Medicare taxes on tips.
3. Adjustment of tax on third-party sick pay. The social security and Medicare adjustment indicator must be set to 4 if the adjustment to social security and Medicare taxes consists only of social security and Medicare taxes on third-party sick pay for which the employer is not responsible.
4. If the description for the adjustment to social security and Medicare taxes listed above is not applicable or the adjustment to social security and Medicare taxes is present for more than one reason, the social security and Medicare adjustment indicator must be set to 2, and a statement or Form 941c must be submitted with the tape identifying the taxpayer and explaining the adjustment to social security and Medicare taxes. If the second reason for a social security and Medicare adjustment is "FRACTIONS ONLY," then it may be ignored and either "social security and Medicare tip" or "sick pay" values may be used.
.03 Adjustments to preceding quarters (income tax withholding adjustments) must be reported in tape positions 199-208 of the Tax Data "B" Record (see Exhibit 12). Errors made in income tax withheld may be corrected for wages paid in earlier quarters of the same calendar year. Do not report adjustments to income tax withholding for earlier years unless it is to correct an administrative error. Any magnetic tape return with an adjustment to preceding quarters must be supported by a statement or Form 941c submitted with the magnetic tape. The statement must identify the taxpayer and explain the adjustment. The Adjustment Indicator for Income Tax Withheld tape position 164 of the Tax Data "B" Record (see Exhibit 12) must be set to "1" if there is an adjustment or be set to zero if there is no adjustment.
.04 Include all statements and Forms 941c with the magnetic tape shipment for approval and subsequent adjustment action. Attach a cover letter that identifies the employer for each statement and Form 941c included with the magnetic media tape shipment.
SEC. 14. FILING FORMS W-2 (COPY A) WITH THE SOCIAL SECURITY ADMINISTRATION
Forms W-2, Wage and Tax Statements, must be filed directly with the Social Security Administration on magnetic media or paper. For information on magnetic media reporting for Forms W-2, you may contact the Social Security Administration's Regional Magnetic Media Coordinators. See Exhibit 3 for the telephone numbers of the Social Security Administration's Regional Magnetic Media Coordinators.
SEC. 15. RESPONSIBILITIES OF A REPORTING AGENT
The following material must be retained for four years after the due date of the return:
(a) a complete copy of the magnetic tape return (may be retained on magnetic media),
(b) the notification of receipt of the transmittal received from the Service, and
(c) a copy of the signed Form 4996, Magnetic Tape Filing Transmittal for Forms 941 and 940 Federal Tax Returns.
SEC. 16. INFORMATION A REPORTING AGENT MUST PROVIDE TO THE TAXPAYER
.01 The Reporting Agent must furnish the taxpayer with a paper copy of the magnetic tape material that was sent to the Service. This information can be contained on a replica of an official form or on an unofficial form. However, on an unofficial form, data entries must be referenced to the line references on an official form.
.02 The Reporting Agent must also provide the taxpayer with a paper copy of the paper portion of the taxpayer's return.
.03 The Reporting Agent must advise the taxpayer to retain a complete copy of a return and any supporting material.
.04 The Reporting Agent must, upon request, provide the taxpayer with the date the magnetic tape portion of the taxpayer's return was acknowledged as received by the service center.
SEC. 17. ADDITIONAL INFORMATION
Requests for additional copies of this revenue procedure, Letter of Applications for magnetic tape filing, copies of Form 4996 and Form 8822, requests for copies of appropriate input record element specifications, and requests or tape filing information must be addressed to the Director, Internal Revenue Service Center, Attention: Magnetic Tape Coordinator of Business Tax Returns, at one of the following addresses:
1. North-Atlantic Region
(a) Andover Service Center
Project 105 Coordinator
(Stop 105)
310 Lowell Street
Andover, MA 05501
(b) Brookhaven Service Center
Project 105 Coordinator
(Stop 110)
1040 Waverly Avenue
Holtsville, NY 11742
2. Mid-Atlantic Region
Philadelphia Service Center
11601 Roosevelt Blvd.
Philadelphia, PA 19154
Magnetic Media/Drop Point 115
3. Central Region
Cincinnati Service Center
Project 105 Coordinator
(CSA:C Stop 43)
P.O. Box 267
Covington, KY 41019
4. Southeast Region
(a) Atlanta Service Center
Project 105 Coordinator
P.O. Box 47-421
Doraville, GA 30362
(b) Memphis Service Center
Project 105 Coordinator
P.O. Box 30309
Airport Mail Facility
Memphis, TN 38130
5. Midwest Region
Kansas City Service Center
P.O. Box 24551
Kansas City, MO 64131
6. Southwest Region
(a) Austin Service Center
Management Support Branch
(Stop 1055)
P.O. Box 934
Austin, TX 78767
(b) Ogden Service Center
1160 West 1200 South
Ogden, UT 84201
7. Western Region
Fresno Service Center
P.O. Box 12866
Fresno, CA 93779
SEC. 18. CONVENTIONS AND DEFINITIONS
.01 Conventions.
(1) Reporting Agents who submit Forms 940 and 941 on magnetic tape must conform to Level 3 of the ANSI Standard X3.27-1978 (Magnetic Tape Labels and File Structure for Information Interchange). Specifically this calls for recognition of the following label types: VOL1, HDR1, HDR2, EOV1, EOV2, EOF1, and EOF2 (see Exhibits 4 through 10 for specific label specifications). No user labels or non-labeled tapes will be accepted for processing.
(2) Record Mark. No restrictions apply to record marks.
(3) Tape Mark. The tape marks will be automatically generated for an interchange tape (as defined above in .01(1)). An example as to their positioning is given in Section 19.02 of this revenue procedure.
.02 Definitions.
_____________________________________________________________________
Element Description
_____________________________________________________________________
b Denotes a blank position.
Blocked Records Two or more records grouped together between
interrecord gaps.
Blocking Factors The number of records grouped together to
form a block.
EIN Employer Identification Number.
File A file consists of all tape records submitted
by a Reporting Agent.
FTD Federal Tax Deposit.
MMDD Month, month, day, day in numeric format.
For example, January 15th is 0115. May 1st
is 0501.
POA Power of Attorney.
RAA Reporting Agent Authorization.
Record A group of related fields of information,
treated as a unit.
Record Mark Special character used either to limit the
number of characters in data transfer or to
separate blocked records on tape.
Reel A spool of magnetic tape.
Reporting Agent Person or organization preparing and filing
magnetic tape equivalents of federal tax
returns.
Reporting Agent's List A list of taxpayers to be added to or List
deleted from the Magnetic Tape Filing
System. The list may be submitted on tape or
paper.
Special Character Any character that is not a numeral, letter
or blank.
Tape Mark Special character that is written on tape.
Taxpayer Persons liable for the payment of tax. The
taxpayer will be held responsible for the
completeness, accuracy and timely submission
of the magnetic tape tax records.
Unblocked Records Single records written between interrecord
gaps.
YYDDD Year, year, day, day, day -- the last two
digits of the year plus the julian day. For
example, January 1, 1994 is 94001; February
2, 1994 is 94033.
YYMM Year, year, month, month of ending month of
tax period in digits. For example, the
format for a second quarter 1994 quarterly
return is 9406.
_____________________________________________________________________
SEC. 19. MAGNETIC TAPE SPECIFICATIONS
.01 These specifications prescribe the required format and content of the records to be included in the file, but not the methods or equipment to be used in their preparation. A physical tape reel must have the following physical characteristics:
Type of tape 1/2 inch Mylar base, oxide coated
Recording density 1600, or 6250 BPI (bytes per inch)
Parity Odd
Interrecord Gap .6 inch for 1600 BPI and .3 inch for 6250
BPI
Recording Mode ASCII
Track 9-Track
Recording Format Reporting Agent will use a recording format
of "F" (fixed length records).
.02 The following is an example of how the order of records may
be submitted by the Reporting Agent with one reel:
VOL1
HDR1
HDR2
TAPEMARK
DATA RECORD A
DATA RECORDS B (Up to 100 occurrences *1*)
DATA RECORD C
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORD E
TAPEMARK
EOF1
DOF2
TAPEMARK
TAPEMARK
.03 The following is an example of how the order of records may
be submitted by the Reporting Agent with multiple reels:
First and subsequent reels
VOL1
HDR1
HDR2
TAPEMARK
DATA RECORD A *
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
TAPEMARK
EOV1
EOV2
TAPEMARK
TAPEMARK
Last reel
VOL1
HDR1
HDR2
TAPEMARK
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORDS B (Up to 100 occurrences **)
DATA RECORD C
DATA RECORD E *
TAPEMARK
EOF1
EOF2
TAPEMARK
TAPEMARK
*NOTE: Data Record "A" is only found on the first reel. Data
Record "E" is only found on the last reel.
** Up to 100 Data Records "B" may be submitted per Data Record
"C". Repeat the sequence of "B" and "C" Records, as needed.
.04 All records including headers and trailers, if used, must be written at the same density.
.05 Affix an external label to each tape with the following information:
1. Name of Reporting Agent.
2. Number of tax returns submitted on this reel of tape.
3. Payment period in YYMM (year, year, month, month) format. For example, 9406.
4. Density (1600, 6250).
5. Channel (9).
6. Parity (odd).
7. Sequence number of reel and total number of reels in file. For example, 1 of 3).
.06 Record Blocking Factor. The tape records prescribed in the specifications must be blocked at one record per block.
.07 Data. Only character data may be used. This means numeric fields cannot use overpunched signs and must be right justified with remaining unused positions zero filled. All money fields must include two decimal positions on the right. All numeric data must be in unsigned ASCII characters (no binary data). Where necessary, separate positions have been provided for signs, using "1" for plus and "0" (zero) for minus. All fields must have either numeric or alphabetic characters with the exception of the special characters which are allowed in the name and street address fields of the Agent "A" Record and Tax Data "B" Record. Special characters must be limited to hyphen (-) and slash (/) in the street address and hyphen (-) and ampersand (&) in the name control.
.08 Agent "A" Record. The Agent "A" Record (see Exhibit 11) identifies the Reporting Agent who prepares and transmits the tape file. Only Form 941 data may be present on this magnetic tape. Form 940 data must be on separate tapes. The Agent "A" Record must be reported on the first reel of the file and precede the first Tax Data "B" Record.
.09 Form 941 Tax Data "B" Record.
(1) Tax Data "B" Records (see Exhibit 12) contain tax information for each filer reported by the Reporting Agent. The number of Tax Data "B" Records appearing on one tape reel will depend on the number of taxpayers represented (only one tax return for each EIN).
(2) All Tax Data "B" Records must be for the current tax period. All money amount fields must contain dollars and cents, must be right justified with zero filling on left and must be zero filled if an amount is not present. Fields identified as indicators or signs must always carry a value. Other non-money fields must be left justified and blank filled on right with blank filling of non-significant fields.
(3) Schedule B Tax Liability (see Exhibit 12) will be used when your reported taxes during the fixed twelve-month period is more than $50,000 or if on any day during a month your reported tax exceeds $100,000.
.10 Checkpoint Totals "C" Record.
(1) Write this record after each 100 or fewer (if less than 100 remain) Tax Data "B" Records. Each Checkpoint Totals "C" Record must contain a count of Tax Data "B" Records, the sum of Total Taxes, and the sum of the Total Amounts of FTDs for all Tax Data "B" Records which have not been summarized in preceding Checkpoint Totals "C" Records (see Exhibit 13).
(2) The Checkpoint Totals "C" Record must be followed by a Tax Data "B" Record except when the Checkpoint Totals "C" Record is at the end of the file. In that case, it will be followed by an End of File "E" Record.
(3) All Checkpoint Totals "C" Records must be fixed length. All money amount fields will contain dollars and cents. The Checkpoint Totals "C" Records cannot be followed by a tape mark.
.11 End of File "E" Record. Write this record after the last Checkpoint Totals "C" Record in the file. All money amounts must contain dollars and cents. All End of File "E" Records must be fixed length. This record must be followed only by a tape mark and trailer label. (See Exhibit 14).
SEC. 20. EFFECT ON OTHER DOCUMENTS
This revenue procedure supersedes Rev. Proc. 92-100, 1992-2 C.B. 551.
SEC. 21. EFFECTIVE DATE
This revenue procedure is effective for filing Forms 941 on magnetic tape for tax quarters beginning January 1, 1994. This revenue procedure can not be used to file Forms 941 for the fourth quarter of 1993.
EXHIBIT 1
Form 4996 Magnetic Tape Filing Transmittal for Form 941,
941E, or 940 Federal Tax Returns
[OMITTED]
EXHIBIT 2
Form 8822 Change of Address
[OMITTED]
EXHIBIT 3
APPENDIX A: TELEPHONE NUMBERS FOR THE SOCIAL SECURITY
ADMINISTRATION'S REGIONAL MAGNETIC MEDIA COORDINATORS
Social Security personnel at these telephone numbers can give callers information on how to submit W-2's OR W-2c's on magnetic media. THESE ARE NOT TOLL-FREE TELEPHONE NUMBERS.
For instructions on filing paper W-2's/W-3's or any type of tax information, extensions of time, or waivers, contact Internal Revenue Service at 1-(800)-829-1040.
Calls from: Telephone:
---------------------------------------------------------------------
Alabama (404) 331-2587 (Atlanta)
Alaska (206) 615-2125 (Seattle)
American Samoa (415) 744-4559 (San Francisco)
Arizona (415) 744-4559 (San Francisco)
Arkansas /*/ (501) 324-5771 (Little Rock)
California (415) 744-4559 (San Francisco)
Colorado (303) 844-2364 (Denver)
Colorado (24 hours) (303) 844-3472 (Denver)
Connecticut (617) 565-2895 (Boston)
Delaware (215) 597-4632 (Philadelphia)
Dist. Columbia (215) 597-4632 (Philadelphia)
Florida (404) 331-2587 (Atlanta)
Georgia (404) 331-2587 (Atlanta)
Guam (415) 744-4559 (San Francisco)
Hawaii (415) 744-4559 (San Francisco)
Idaho (206) 615-2125 (Seattle)
Illinois (312) 353-6717 (Chicago)
Indiana (312) 353-6717 (Chicago)
Iowa (816) 426-2095 (Kansas City)
Kansas (816) 426-2095 (Kansas City)
Kentucky (404) 331-2587 (Atlanta)
Louisiana-North /*/ (318) 676-3171 (Shreveport)
Louisiana-South /*/ (504) 389-0426 (Baton Rouge)
Maine (617) 565-2895 (Boston)
Maryland (215) 597-4632 (Philadelphia)
Massachusetts (617) 565-2895 (Boston)
Michigan (312) 353-6717 (Chicago)
Minnesota (312) 353-6717 (Chicago)
Mississippi (404) 331-2587 (Atlanta)
Missouri (816) 426-2095 (Kansas City)
Montana (303) 844-2364 (Denver)
Nebraska (816) 426-2095 (Kansas City)
Nevada (415) 744-4559 (San Francisco)
New Hampshire (617) 565-2895 (Boston)
New Jersey (212) 264-0258 (New York)
New Mexico /*/ (505) 262-6694 (Albuquerque)
New York (212) 264-0258 (New York)
North Carolina (404) 331-2587 (Atlanta)
North Dakota (303) 844-2364 (Denver)
Ohio (312) 353-6717 (Chicago)
Oklahoma /*/ (405) 231-4711 (Oklahoma City)
Oregon (206) 615-2125 (Seattle)
Pennsylvania (215) 597-4632 (Philadelphia)
Puerto Rico (809) 766-5574 (San Juan)
Rhode Island (617) 565-2895 (Boston)
South Carolina (404) 331-2587 (Atlanta)
South Dakota (303) 844-2364 (Denver)
Tennessee (404) 331-2587 (Atlanta)
Texas-Central/South /*/ (210) 229-6433 (San Antonio)
Texas-Dallas County /*/ (214) 767-6777 (Dallas)
Texas-East /*/ (318) 676-3171 (Shreveport)
Texas-North /*/ (817) 334-3123 (Fort Worth)
Texas-Southeast /*/ (713) 653-4900 (Houston)
/**/ (713) 653-4747 (Houston)
Texas-West /*/ (505) 262-6694 (Albuquerque)
Utah (303) 844-2364 (Denver)
Vermont (617) 565-2895 (Boston)
Virgin Islands (809) 766-5574 (San Juan)
Virginia (215) 597-4632 (Philadelphia)
Washington (206) 615-2125 (Seattle)
West Virginia (215) 597-4632 (Philadelphia)
Wisconsin (312) 353-6717 (Chicago)
Wyoming (303) 844-2364 (Denver)
_____________________________________________________________________
/*/ or Dallas (214) 767-7343
/**/ Effective October 1, 1993
For questions regarding State filing, contact the State Revenue Agency.
EXHIBIT 4
VOL1 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ VOL1
5-10 "6" digit reel number
11-79 /*/ blanks
80 /*/ 3 (indicates versions of ANSI label standard)
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 5
HDR1 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ HDR1
This is the file identifier. The Reporting Agent
must supply this information. Entries must be
left justified and blank filled. Valid entry is
5-21 "MGT0101". (Form 941)
22-27 "6" digit reel number
28-31 /*/ 0001
32-35 0001
Specifies the current stage (version) in the
succession of one file generation by the next.
36-39 Generally will be 0001.
40-41 01
Creation Date. This date must be generated by the
operating system and have the date the tape was
42-47 created. The format is "bYYDDD" (Julian Date).
Purge Date. This date must be generated by the
operating system and have the date the tape will
be purged. The format is "bYYDDD" (Julian Date).
For Service use, specify the purge date as one
48-53 year after the creation date.
54 /*/ blank
55-60 /*/ zeros ("000000")
61-80 /*/ blanks
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 6
HDR2 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ HDR2
5 F (indicator for fixed length records)
6-10 "01860"
11-15 /*/ "01860"
16-50 /*/ blanks
51-52 /*/ "00"
53-80 /*/ blanks
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 7
EOF1 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ EOF1
This is the file identifier. The Reporting Agent
must supply this information. Entries must be
left justified and blank filled. Valid entry is
5-21 "MGT0101". (Form 941)
22-27 "6" digit reel number
28-31 /*/ 0001
32-35 0001
Specifies the current stage (version) in the
succession of one file generation by the next.
36-39 Generally will be 0001.
40-41 01
Creation Date. This date must be generated by the
operating system and have the date the tape was
42-47 created. The format is "bYYDDD" (Julian Date).
Purge Date. This date must be generated by the
operating system and have the date the tape will
be purged. The format is "bYYDDD" (Julian Date).
For Service use, specify the purge date as one
48-53 year after the creation date.
54 /*/ blank
55-60 /*/ The number of blocks on the tape reel.
61-80 /*/ blanks
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 8
EOF2 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ EOF2
5 F (indicator for fixed length records)
6-10 /*/ "01860"
11-15 /*/ "01860"
16-50 /*/ blanks
51-52 /*/ "00"
53-80 /*/ blanks
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 9
EOV1 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ EOV1
This is the file identifier. The Reporting Agent
must supply this information. Entries must be
left justified and blank filled. Valid entry is
5-21 /*/ "MGT0101". (Form 941)
22-27 "6" digit reel number
28-31 /*/ 0001
32-35 0001
Specifies the current stage (version) in the
succession of one file generation by the next.
36-39 Generally will be 0001.
40-41 01
Creation Date. This date must be generated by the
operating system and have the date the tape was
42-47 created. The format is "bYYDDD" (Julian Date).
Purge Date. This date must be generated by the
operating system and have the date the tape will
be purged. The format is "bYYDDD" (Julian Date).
For Service use, specify the purge date as one
48-53 year after the creation date.
54 /*/ blank
55-60 /*/ The number of blocks on the tape reel
61-80 /*/ blanks
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 10
EOV2 Label
Character
Position Acceptable values
_____________________________________
1-4 /*/ EOV2
5 F (indicator for fixed length records)
6-10 "01860"
11-15 /*/ "01860"
16-50 /*/ blanks
51-52 /*/ "00"
53-80 /*/ blanks
/*/ Asterisk indicates positions (fields) that are generally system generated (vendors may differ somewhat). The Reporting Agent must make entries in all other fields.
EXHIBIT 11
AGENT "A" RECORD
Tape
Position Element Name Entry or Definition
____________________________________________________
1 Record Type Enter "A". Must be first character
of each Agent "A" Record.
2-3 Reserved Enter zeros.
4-5 Tax Period Enter YQ (Year, Qtr.). For example:
tax period "43" represents the year
1994 and the third quarter of the
year.
6-7 Reserved Enter zeros.
8-16 EIN -- Reporting Enter the 9 numeric characters of
Agent the reporting Agent's EIN. DO NOT
include the hyphen.
17-20 Type of Return Enter "941b". "b" means blank.
21-26 Reserved For use by federal filers. All
others enter zeros.
27 Reserved Zero fill.
28-67 Name Line 1 -- Enter first name line of reporting
Reporting Agent agent. Left justify and fill with
blanks.
68-107 Name Line 2 -- Enter second name line of the
Reporting Agent Reporting Agent. Left justify and
fill with blanks. Fill with blanks
if not required.
108-147 Street Address -- Enter street address of the
Reporting Agent Reporting Agent. Include number,
street and apartment or suite number
(or P.O. Box number if mail is not
delivered to street address). Left
justify and fill with blanks.
148-167 City -- Reporting Enter city of the Reporting Agent.
Agent Include city, town or post office.
Left justify and fill with blanks.
168-169 State -- Reporting Enter the official post office two
Agent charter state code. See Section 12,
State Abbreviations.
170-178 Zip Code -- Enter the nine (9) character zip
Reporting Agent code of the Reporting Agent, if
available. If not, enter the five
(5) character zip code left justify
and leave the last four positions
blank.
179-1860 Reserved Enter blanks.
EXHIBIT 12
TAX DATA "B" RECORD
Tape
Position Element Name Entry or Description
_____________________________________________________
1 Record Type Enter "B". Must be first character
of each Form 941 Tax Data "B"
Record.
2-36 First Name Line -- Enter 1st name line of taxpayer.
Employer Left justify and fill with blanks.
First five positions cannot be
blank.
37-71 Second Name Line -- Enter 2nd name line of taxpayer.
Employer Left justify and fill with blanks.
72-75 Name Control Enter the name control, in upper
case format, from the validated
Reporting Agent's List. Blanks may
be present in the low order
position(s).
76-84 EIN -- Employer Enter the 9 numeric characters of
the EIN. DO NOT enter a hyphen.
Blanks are not acceptable. Enter
EINs in ascending order.
85-86 Deposit State Code Enter the postal abbreviation code
for state in which deposits were
made, if different from the State
Code -- Employer (tape positions
142-143). If deposits were made in
more than one state enter MU. See
Section 12, State Abbreviations.
87-121 Street Address -- Enter the street address of the
Employer taxpayer. The first position must be
a significant character. No more
than one blank position may be used
between significant characters.
Include number, street and apartment
or suite number (or P.O. Box number
if mail is not delivered to street
address). Foreign address: Enter
street address, including province
and mailing code. For example: 20
CHAMPS ELYSEE 75307 PARIS. Left
justify and blank fill.
122-141 City -- Employer Enter the city, town or post office
in which the taxpayer is located.
The first portion must be a
significant character. No more than
one blank position may be used
between significant characters.
Foreign address: Enter name of
country. Left justify and fill
remaining unused positions with
blanks.
142-143 State Code -- Enter the official post office two
Employer character state code. Foreign
address: Enter ".". See Section 12.
144-152 Zip Code -- Employer Enter the nine (9) character zip
code, if available. If not, enter
the five (5) character zip code left
justified and leave the last four
positions blank. Foreign address:
Blank fill.
153 Schedule B Enter "1" if the Schedule "B" is
Indicator used. Otherwise, enter zero.
154 Intermittent Filer Enter "1" if seasonal filer.
Indicator Otherwise zero fill.
155 Address Change Enter "1" if the taxpayer has
Indicator requested a change of address and
the taxpayer's new address has been
given in tape positions 85-150 of
this record. Otherwise, enter zero.
156 Final Return Enter "1" if this is a final return.
Indicator Otherwise zero fill.
157-162 Date Final Wages Enter date final wages paid if a
Paid final return, in MMDDYY format
(Month, Day, Year). For example:
030194. Otherwise zero fill.
163 Adjustment Enter zero if no adjustments and to
Indicator Social social security and Medicare. Enter
Security and "3" if "social security and Medicare
Medicare tip" only (Employee previously
reached maximum limitation through
combination of wages and tips).
Enter "4" if adjustment only for
"third party" sick pay for which the
employer is not responsible.
Enter "2" for any other social
security and Medicare adjustments
including combinations of "3" and
"4".
ALL ADJUSTMENTS OF "2" AND "3"
CATEGORIES MUST BE SUPPORTED BY
PAPER DOCUMENTATION SENT IN WITH
MAGNETIC TAPE TRANSMITTAL. Enter "1"
if "Fractions Only" (i.e., social
security and Medicare tax
adjustments are only the result of
rounding differences between tax
collected from employees and social
security and Medicare tax on wages).
If social security and Medicare tax
adjustments are a combination of "1"
and "3" or a combination of "1" and
"4" reasons, reason "1" (fractions
only) may be ignored and a value of
"3" or "4" may be used as
appropriate.
164 Adjustment Enter zero if there is no
Indicator Income adjustment. Enter "1" if there is an
Tax Withheld adjustment.
165-171 Total Number of Enter the total of employees in pay
Employees period that includes March 12. Do
not include household employees,
persons who received no pay during
the period, pensioners, or members
of the Armed Forces. Applicable to
the January-March calendar quarter
only. Otherwise fill with zeros.
172-183 Total Wages and Total wages and tips subject to
Tips withholding, plus other
compensation.
184-197 Amount of Income Total income tax withheld from
Tax Withheld wages, tips, and sick pay.
198 Sign for Adjustment Enter "1" if there is a positive
to Preceding adjustment to withholding. Enter
Quarters zero if there is a negative
adjustment. Enter "1" if there is
no adjustment.
199-208 Adjustment of Enter zeroes if there is no
Withheld Income Adjustment to Withheld Income Tax.
Tax for Preceding Right justify and zero fill if
Quarters there is an amount.
209 Sign for Adjusted Enter "1" if there is a positive
Total Tax Adjusted Total Tax Withheld. Enter
Withheld zero if there is a negative Adjusted
Total Tax Withheld. Enter "1" if
there is no amount in the Adjusted
Total of Income Tax Withheld field.
210-223 Adjusted Total Enter zeroes if there is no amount.
Income Tax Right justify and zero fill if there
Withheld is an amount. This field is the
result of the addition of the Amount
of Income Tax Withheld field and the
Adjustment of Withheld Income Tax
for Preceding Quarters field.
224-237 Taxable Social Wages subject to the social security
Security Wages tax that the employer paid to
employees. Stop reporting when an
employee's wages (including tips)
reach the current year's wage base.
However, continue to withhold income
tax on wages and tips for the rest
of the year.
238-250 Tax on Taxable Tax paid on Taxable Social Security
Social Security Wages.
Wages
251-260 Taxable Social All tips reported by employees. Stop
Security Tips reporting when an employee's tips
and wages reach the current year's
wage base.
261-269 Tax on Taxable Tax paid on Taxable Social Security
Social Security Tips.
Tips.
270-283 Taxable Medicare Report all wages and tips subject to
Wages and Tips the Medicare portion of social
security.
284-296 Tax on Medicare Tax paid on Taxable Medicare Wages
Wages and Tips and Tips.
297-310 Total Social This field is a result of the
Security and addition of the fields known as Tax
Medicare Taxes on Taxable Social Security Wages,
Tax on Taxable Social Security Tips,
and Tax on Medicare Wages and Tips.
311 Sign for Adjustment Enter "1" if the Adjustment to
to Social Security Social Security and Medicare Taxes
and Medicare Taxes is positive. Enter zero if
Adjustment to Social Security and
Medicare Taxes is negative. Enter
"1" if there is no Adjustment to
Social Security and Medicare Taxes.
312-321 Adjustment to Enter zeroes if there is no amount.
Social Security Right justify and zero fill if there
and Medicare is an amount.
Taxes
322 Sign for Adjusted Enter "1" if the Adjusted Total of
Total of Social Social Security and Medicare Taxes
Security and is positive. Enter zero if the
Medicare Taxes Adjusted Total of Social Security
and Medicare Taxes is negative.
Enter "1" if there is no amount in
the Adjusted Total of Social
Security and Medicare Taxes.
323-336 Adjusted Total of Enter zeroes if there is no amount.
Social Security Right justify and zero fill if
and Medicare Social Security and Medicare Taxes
Taxes are present. This field is the
result of the addition of Total
Social Security and Medicare Taxes
and the Adjustment to Social
Security and Medicare Taxes.
337-351 Total Taxes Enter zeroes if there is no amount.
Right justify and zero fill if there
is an amount. Total Taxes is the
result of the addition of the fields
known as Adjusted Total Tax Withheld
and Adjusted Social Security and
Medicare Taxes.
352-361 Advanced Earned Advanced payment of EIC during the
Income Credit quarter. Must contain zeroes if no
amount paid.
362-376 Net Taxes Enter zeros if there is no amount.
Right justify and zero fill is there
is an amount. Net Taxes is the
result of the subtraction of the
Advanced Earned Income Credit from
Total Taxes.
377-391 Total Taxes FTDs plus overpayment from prior
Deposited plus quarter.
Overpayment from
Previous Quarter
392-401 Overpayment from Right justify and zero fill if there
Previous Quarter is an amount.
402-412 Excess Amount that Total Taxes Deposited
plus Overpayment from Previous
Quarter exceeds Net Taxes.
413 Credit Elect Enter zero if credit is to be
Indicator applied to next return. Enter "1" if
amount is to be refunded or if
Excess (tape positions 402-412) is
zero.
414-428 Total Taxes Enter the sum of Total Amount of
Deposited for FTDs in dollars and cents made by
this Quarter this taxpayer during the current tax
period. Right justify and zero fill
if there is an amount.
Note: The Monthly Summary of Federal Tax Liability, positions 429- 484, is used if reported taxes in a fixed twelve-month period are not more than $50,000. The Schedule "B" Indicator must be set to zero.
1). If Net Taxes (362-376) is less than $500.00, zero fill positions 429-484.
2). If reported taxes in a fixed twelve-month period exceeds $50,000, the Schedule B is used and positions 429-484 must be zero filled.
3). If on any day of a month tax liability of $100,000 or more is reported, the Schedule B is used and positions 429-484 must be zero filled.
429-442 Liability First Enter the tax liability for the
Month first month of the quarter.
443-456 Liability Second Enter the tax liability for the
Month second month of the quarter.
457-470 Liability Third Enter the tax liability for the
Month third month of the quarter.
471-484 Total Liability for Enter the total tax liability for
the Quarter the first, second and third months
of the quarter.
485 Reserved Zero fill.
Note: The Schedule B, Employer's Record of Federal Tax Liability, positions 486-1829, is used if reported taxes in a fixed twelve-month period exceed $50,000 or if on any day during a month your reported tax exceeds $100,000. The Schedule "B" Indicator must be set to "1".
1). If Net Taxes (362-376) is less than $500.00, zero fill positions 486-1829.
2). If reported taxes in a fixed twelve-month period are $50,000 or less, the Monthly Summary of Federal Tax Liability is used and positions 486-1829 must be zero filled.
486-499 Schedule B Tax Enter the Schedule B Tax Liability
Liability for 1st day of the 1st month. If
Month 1 Day 1 none zero fill.
500-513 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 2nd day of the 1st month.
Month 1 Day 2 If none zero fill.
514-527 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 3rd day of the 1st month. If
Month 1 Day 3 none zero fill.
528-541 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 4th day of the 1st month. If
Month 1 Day 4 none zero fill.
542-555 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 5th day of the 1st month. If
Month 1 Day 5 none zero fill.
556-569 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 6th day of the 1st month. If
Month 1 Day 6 none zero fill.
570-583 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 7th day of the 1st month. If
Month 1 Day 7 none zero fill.
584-597 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 8th day of the 1st month. If
Month 1 Day 8 none zero fill.
598-611 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 9th day of the 1st month. If
Month 1 Day 9 none zero fill.
612-625 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 10th day of the 1st month.
Month 1 Day 10 If none zero fill.
626-639 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 11th day of the 1st month.
Month 1 Day 11 If none zero fill.
640-653 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 12th day of the 1st month.
Month 1 Day 12 If none zero fill.
654-667 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 13th day of the 1st month.
Month 1 Day 13 If none zero fill.
668-681 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 14th day of the 1st month.
Month 1 Day 14 If none zero fill.
682-695 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 15th day of the 1st month.
Month 1 Day 15 If none zero fill.
696-709 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 16th day of the 1st month.
Month 1 Day 16 If none zero fill.
710-723 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 17th day of the 1st month.
Month 1 Day 17 If none zero fill.
724-737 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 18th day of the 1st month.
Month 1 Day 18 If none zero fill.
738-751 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 19th day of the 1st month.
Month 1 Day 19 If none zero fill.
752-765 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 20th day of the 1st month.
Month 1 Day 20 If none zero fill.
766-779 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 21st day of the 1st month.
Month 1 Day 21 If none zero fill.
780-793 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 22nd day of the 1st month.
Month 1 Day 22 If none zero fill.
794-807 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 23rd day of the 1st month.
Month 1 Day 23 If none zero fill.
808-821 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 24th day of the 1st month.
Month 1 Day 24 If none zero fill.
822-835 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 25th day of the 1st month.
Month 1 Day 25 If none zero fill.
836-849 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 26th day of the 1st month.
Month 1 Day 26 If none zero fill.
850-863 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 27th day of the 1st month.
Month 1 Day 27 If none zero fill.
864-877 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 28th day of the 1st month.
Month 1 Day 28 If none zero fill.
878-891 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 29th day of the 1st month.
Month 1 Day 29 If none zero fill.
892-905 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 30th day of the 1st month.
Month 1 Day 30 If none zero fill.
906-919 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 31st day of the 1st month.
Month 1 Day 31 If none zero fill.
920-933 Schedule B Tax Enter the Schedule B Tax Liability
Liability Total for the 1st month. If none
Month 1 Total zero fill.
934-947 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 1st day of the 2nd month. If
Month 2 Day 1 none zero fill.
948-961 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 2nd day of the 2nd month.
Month 2 Day 2 If none zero fill.
962-975 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 3rd day of the 2nd month. If
Month 2 Day 3 none zero fill.
976-989 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 4th day of the 2nd month. If
Month 2 Day 4 none zero fill.
990-1003 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 5th day of the 2nd month. If
Month 2 Day 5 none zero fill.
1004-1017 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 6th day of the 2nd month. If
Month 2 Day 6 none zero fill.
1018-1031 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 7th day of the 2nd month. If
Month 2 Day 7 none zero fill.
1032-1045 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 8th day of the 2nd month. If
Month 2 Day 8 none zero fill.
1046-1059 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 9th day of the 2nd month. If
Month 2 Day 9 none zero fill.
1060-1073 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 10th day of the 2nd month.
Month 2 Day 10 If none zero fill.
1074-1087 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 11th day of the 2nd month.
Month 2 Day 11 If none zero fill.
1088-1101 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 12th day of the 2nd month.
Month 2 Day 12 If none zero fill.
1102-1115 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 13th day of the 2nd month.
Month 2 Day 13 If none zero fill.
1116-1129 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 14th day of the 2nd month.
Month 2 Day 14 If none zero fill.
1130-1143 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 15th day of the 2nd month.
Month 2 Day 15 If none zero fill.
1144-1157 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 16th day of the 2nd month.
Month 2 Day 16 If none zero fill.
1158-1171 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 17th day of the 2nd month.
Month 2 Day 17 If none zero fill.
1172-1185 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 18th day of the 2nd month.
Month 2 Day 18 If none zero fill.
1186-1199 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 19th day of the 2nd month.
Month 2 Day 19 If none zero fill.
1200-1213 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 20th day of the 2nd month.
Month 2 Day 20 If none zero fill.
1214-1227 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 21st day of the 2nd month.
Month 2 Day 21 If none zero fill.
1228-1241 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 22nd day of the 2nd month.
Month 2 Day 22 If none zero fill.
1242-1255 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 23rd day of the 2nd month.
Month 2 Day 23 If none zero fill.
1256-1269 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 24th day of the 2nd month.
Month 2 Day 24 If none zero fill.
1270-1283 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 25th day of the 2nd month.
Month 2 Day 25 If none zero fill.
1284-1297 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 26th day of the 2nd month.
Month 2 Day 26 If none zero fill.
1298-1311 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 27th day of the 2nd month.
Month 2 Day 27 If none zero fill.
1312-1325 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 28th day of the 2nd month.
Month 2 Day 28 If none zero fill.
1326-1339 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 29th day of the 2nd month.
Month 2 Day 29 If none zero fill.
1340-1353 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 30th day of the 2nd month.
Month 2 Day 30 If none zero fill.
1354-1367 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 31st day of the 2nd month.
Month 2 Day 31 If none zero fill.
1368-1381 Schedule B Tax Enter the Schedule B Tax Liability
Liability Total for the 2nd month. If none
Month 2 Total zero fill.
1382-1395 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 1st day of the 3rd month. If
Month 3 Day 1 none zero fill.
1396-1409 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 2nd day of the 3rd month.
Month 3 Day 2 If none zero fill.
1410-1423 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 3rd day of the 3rd month. If
Month 3 Day 3 none zero fill.
1424-1437 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 4th day of the 3rd month. If
Month 3 Day 4 none zero fill.
1438-1451 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 5th day of the 3rd month. If
Month 3 Day 5 none zero fill.
1452-1465 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 6th day of the 3rd month. If
Month 3 Day 6 none zero fill.
1466-1479 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 7th day of the 3rd month. If
Month 3 Day 7 none zero fill.
1480-1493 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 8th day of the 3rd month. If
Month 3 Day 8 none zero fill.
1494-1507 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 9th day of the 3rd month. If
Month 3 Day 9 none zero fill.
1508-1521 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 10th day of the 3rd month.
Month 3 Day 10 If none zero fill.
1522-1535 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 11th day of the 3rd month.
Month 3 Day 11 If none zero fill.
1536-1549 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 12th day of the 3rd month.
Month 3 Day 12 If none zero fill.
1550-1563 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 13th day of the 3rd month.
Month 3 Day 13 If none zero fill.
1564-1577 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 14th day of the 3rd month.
Month 3 Day 14 If none zero fill.
1578-1591 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 15th day of the 3rd month.
Month 3 Day 15 If none zero fill.
1592-1605 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 16th day of the 3rd month.
Month 3 Day 16 If none zero fill.
1606-1619 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 17th day of the 3rd month.
Month 3 Day 17 If none zero fill.
1620-1633 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 18th day of the 3rd month.
Month 3 Day 18 If none zero fill.
1634-1647 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 19th day of the 3rd month.
Month 3 Day 19 If none zero fill.
1648-1661 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 20th day of the 3rd month.
Month 3 Day 20 If none zero fill.
1662-1675 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 21st day of the 3rd month.
Month 3 Day 21 If none zero fill.
1676-1689 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 22nd day of the 3rd month.
Month 3 Day 22 If none zero fill.
1690-1703 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 23rd day of the 3rd month.
Month 3 Day 23 If none zero fill.
1704-1717 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 24th day of the 3rd month.
Month 3 Day 24 If none zero fill.
1718-1731 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 25th day of the 3rd month.
Month 3 Day 25 If none zero fill.
1732-1745 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 26th day of the 3rd month.
Month 3 Day 26 If none zero fill.
1746-1759 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 27th day of the 3rd month.
Month 3 Day 27 If none zero fill.
1760-1773 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 28th day of the 3rd month.
Month 3 Day 28 If none zero fill.
1774-1787 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 29th day of the 3rd month.
Month 3 Day 29 If none zero fill.
1788-1801 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 30th day of the 3rd month.
Month 3 Day 30 If none zero fill.
1802-1815 Schedule B Tax Enter the Schedule B Tax Liability
Liability for the 31st day of the 3rd month.
Month 3 Day 31 If none zero fill.
1816-1829 Schedule B Tax Enter the Schedule B Tax Liability
Liability Total for the 3rd month. If none
Month 3 Total zero fill.
1830-1860 Reserved Enter blanks.
EXHIBIT 13
CHECKPOINT TOTALS "C" RECORD
Tape
Position Element Name Entry or Description
_____________________________________________________________________
1 Record Type Enter "C". Must be first character
of the Checkpoint Totals "C" Record.
2-7 Number of Tax Data Enter number of Tax Data "B" Records
"B" Records processed since last Checkpoint
Totals "C" Record or Agent "A"
Record has been written. Right
justify and zero fill if less than
six positions are required.
8-23 Total Taxes Enter the sum of Total Taxes in
dollars and cents from Tax Data "B"
Records in the preceding 100 or
fewer records (tape positions 337-
351). Right justify and zero fill.
24-30 Reserved for Zero fill.
future use.
31-46 Total Amount of Enter the sum of the Total Amount of
FTDs FTDs in dollars and cents for Tax
Data "B" Records in the preceding
100 or fewer records (tape positions
414-428). Right justify and zero
fill.
47-1860 Reserved Enter blanks.
EXHIBIT 14
END OF FILE "E" RECORD
Tape
Position Element Name Entry or Description
_____________________________________________________
1 Record Type Enter "E". Must be the first
character of the End of File "E"
Record.
2-7 Number of Tax Data Enter total number of Tax Data "B"
"B" Records Records which are reported on the
tape file. Only one Tax Data "B"
Record is permissible for each
taxpayer. Right justify and zero
fill if less than six positions are
required.
8-23 Total Taxes Enter the sum of Total Taxes in
dollars and cents for all Tax Data
"B" Records reported on the tape
file (tape positions 337-351). This
must balance to Total Taxes
accumulated in Checkpoint Totals "C"
Records (tape positions 8-23). Right
justify and zero fill.
24-30 Reserved for future Zero fill.
use.
31-46 Total Amount of Enter the sum of the Total Amount of
FTDs FTDs in dollars and cents from all
Tax Data "B" Records on the tape
file (tape positions 414-428). This
must balance to Total Amount of FTDs
accumulated in Checkpoint Totals "C"
Records (tape positions 31-46).
Right justify and zero fill.
47-1860 Reserved Enter blanks.
_____________________________________________________________________
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceRev. Proc. 92-100, 1992-2 C.B. 551
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation94 TNT 30-34