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NEW ELECTRONIC FILING GUIDELINES FOR EMPLOYER'S QUARTERLY FEDERAL TAX RETURN.

JAN. 31, 1994

Rev. Proc. 94-18; 1994-1 C.B. 580

DATED JAN. 31, 1994
DOCUMENT ATTRIBUTES
Citations: Rev. Proc. 94-18; 1994-1 C.B. 580

Superseded by Rev. Proc. 96-18 Superseded in part by Rev.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.

 

 _____________________________________________________________________
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