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IRS Provides Specifications For Filing Form 8851.

MAY 14, 2001

Rev. Proc. 2001-31; 2001-1 C.B. 1170

DATED MAY 14, 2001
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    medical savings accounts
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-13584 (13 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 93-34
Citations: Rev. Proc. 2001-31; 2001-1 C.B. 1170

Superseded by Rev. Proc. 2007-29

Rev. Proc. 2001-31

NOTE: This revenue procedure may be used to prepare Form 8851, Summary of Archer MSAs, for submission to Internal Revenue Service (IRS) using any of the following:

     Magnetic Tape

 

     Tape Cartridge

 

     8mm, 4mm, and Quarter

 

     Inch Cartridges (QIC)

 

     3 1/2-inch Diskette

 

     Electronic Filing -- FIRE System

 

 

Contents

PART A. GENERAL

Section 1. Purpose

Section 2. Where to File and How to Contact the IRS Martinsburg Computing Center

Section 3. Filing Requirements

Section 4. Filing of Form(s) 8851 Magnetically/Electronically

Section 5. Preparation Instructions for Media Label

Section 6. Due Dates

Section 7. Processing of Information Returns Magnetically/Electronically

Section 8. Effect on Paper Documents

Section 9. Definition of Terms

PART B. MAGNETIC MEDIA SPECIFICATIONS

Section 1. General

Section 2. Tape Specifications

Section 3. Tape Cartridge Specifications

Section 4. 8mm, 4mm, and Quarter Inch Cartridge Specifications

Section 5. 3 1/2 -Inch Diskette Specifications

Section 6. Data Sequence Specifications

Section 7. The Trustee 'A' Record -- General Field Descriptions and Record Layout

Section 8. The Account Holder 'B' Record -- General Field Descriptions and Record Layout

Section 9. The Control Total 'C' Record -- General Field Descriptions and Record Layout

PART C. ELECTRONIC FILING SPECIFICATIONS

Section 1. Background

Section 2. Advantages of Filing Electronically

Section 3. General

Section 4. Electronic Filing Approval Procedure

Section 5. Electronic Submissions

Section 6. Electronic Filing Specifications

Section 7. Dial-up Network/Browser Specifications (Web Interface)

Section 8. Communications Software Specifications (Text Interface)

Section 9. Modem Configuration

PART A. GENERAL

.01 Numerous editorial changes were made to this revenue procedure. Major changes are emphasized by the use of italics. Filers are urged to read the revenue procedure in its entirety.

.02 Part C, Electronic Filing Specifications, is completely revised. Because of the extensive revision italics have not been extensively used.

.03 Part B, Sec. 01, Trustee 'A' Record, has the only programming change. This change affects the report period.

SECTION 1. PURPOSE

.01 The purpose of this revenue procedure is to provide the specifications under which trustees may file Form 8851, Summary of Archer MSAs, magnetically or electronically.

.02 Comments concerning this revenue procedure, or suggestions for making it more helpful and user friendly, can be addressed to:

     IRS-Martinsburg Computing Center

 

     Information Reporting Program

 

     Attn: 8851 Coordinator

 

     240 Murall Drive

 

     Kearneysville, WV 25430

 

 

.03 It is unlawful to intentionally transmit a computer virus to the Internal Revenue Service. Violators may be subject to a fine and/or imprisonment.

SECTION 2. WHERE TO FILE AND HOW TO CONTACT THE IRS MARTINSBURG COMPUTING CENTER

.01 All Forms 8851 filed magnetically or electronically are processed at IRS/MCC. Send magnetic media files and any correspondence to MCC at the following address:

     IRS-Martinsburg Computing Center

 

     Information Reporting Program

 

     Attn: 8851 Coordinator

 

     240 Murall Drive

 

     Kearneysville, WV 25430

 

 

.02 Paper forms and publications should be requested by calling the "Forms Only Number" listed in your local telephone directory or by calling the IRS toll-free number 1-800-TAX-FORM (1-800)829-3676). Forms and publications can also be obtained by using the IRS Web site www.irs.gov.

.03 The Information Reporting Program (IRP) Call Site, located at the Martinsburg Computing Center, provides service to the payer/employer community (financial institutions, employers, and other transmitters of information returns). The IRP Call Site answers questions concerning tax law and magnetic/electronic filing of Forms 8851 and other information returns (Forms 1096, 1098, 1099, 5498, W- 2G, 1042-S, 8027 and Questionable Forms W-4), inquiries dealing. with backup withholding due to missing and incorrect taxpayer identification numbers and questions concerning paper filing of Forms W-2 and W-3. The Call Site can also be reached via their e-mail address mccirp@irs.gov. Recipients of information returns (payees) should continue to contact 1-800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report tax returns.

The Call Site accepts calls from all areas of the country. The number to call is 304-263-8700 or Telecommunications Device for the Deaf (TDD) 304-267-3367. These are toll calls. Hours of operation for the Call Site are Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time. The Call Site is in operation throughout the year to handle the questions of payers, transmitters, and employers. Due to the high demand for assistance at the end of January and February, it is advisable to call as soon as possible to avoid these peak filing seasons.

.04 The telephone numbers for inquiries or electronic submissions are:

     304-263-8700 - Call Site or email

 

     mccirp@irs.gov

 

     304-262-2400 - Electronic Filing

 

     304-267-3367 - TDD (Telecommunication Device for the Deaf)

 

     304-264-5602 - Fax Machine

 

 

(These are not toll-free telephone numbers.)

TO OBTAIN FORMS & PUBLICATIONS, CALL: 1-800-TAX-FORM (1-800-829- 3676)

TO OBTAIN FORMS & PUBLICATIONS VIA THE INTERNET:

www.irs.gov

SECTION 3. FILING REQUIREMENTS

.01 If you are required to report 250 or more Archer MSAs, you must file magnetically or electronically. Even though a trustee may not meet the required filing threshold of 250 documents, IRS encourages the filing of the Form 8851 magnetically/electronically.

.02 Filers who are required to submit their Forms 8851 on magnetic media may choose to submit their documents electronically instead. Filers who transmit their information electronically are considered to have satisfied the magnetic media filing requirements.

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

.04 For additional information on filing requirements, please refer to the instructions on Form 8851.

SECTION 4. FILING OF FORM 8851 MAGNETICALLY/ELECTRONICALLY

.01 Form 8851, Summary of Archer MSAs, MUST accompany ALL magnetic media shipments. If you wish to file electronically, complete Form 8851 above line 'a' (trustee's information only) and send it to:

     IRS-Martinsburg Computing Center

 

     Information Reporting Program

 

     Attn: 8851 Coordinator

 

     240 Murall Drive

 

     Kearneysville, WV 25430

 

 

Upon receipt, you will be contacted with instructions on how to transmit your file electronically. In both instances, only the trustee information requested on Form 8851 must be completed. The form may be computer-generated; however, all of the trustee information requested on the original form must be on the computer- generated form.

.02 Do not report duplicate information. If a filer submits returns magnetically/electronically, identical paper documents must not be filed.

.03 A self-adhesive external media label, created by the filer, must be affixed to each piece of magnetic media (See Sec. 5). If diskettes are used, be certain that only MS-DOS compatible operating systems were used to prepare the diskettes. Non-MS-DOS diskettes are no longer acceptable at IRS/MCC.

.04 On the outside of the shipping container, affix or attach a label which reads "IRB Box ___of ___" reflecting the number of containers in the shipment. If there is only one container, mark the outside as Box 1 of 1. For multiple containers, include the sequence (for example, Box 1 of 3, 2 of 3, 3 of 3).

.05 When submitting files include the following:

(a) Form 8851;

(b) External media label affixed to the magnetic media;

(c) IRB Box __ of __ outside label.

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

SECTION 5. PREPARATION INSTRUCTIONS FOR MEDIA LABEL

Please create your own pressure sensitive label containing the following information:

 Type of filing: Indicate whether data is Original or Replacement.

 

 

 Tax Year: Tax period for which media is submitted as defined on the

 

           Form 8851.

 

 

 IRS TCC: (Transmitter Control Code): MSA01

 

 

 Trustee's name:

 

 _____________________________________________________________________

 

 Operating System/Hardware:     Recommended label format:

 

 

 For 3 1/2-inch diskette       Type of filing ___________________

 

 files, indicate the type of    Tax Year __________ IRC TCC MSA01

 

 personal computer operating    Trustee name _____________________

 

 system and software package    Operating System/Hardware ________

 

 used to create the media       Number of account holders ________

 

 (for example:                  Trustee number for media _________

 

 IBM.PC/AT-MSD/DOS)             Media sequence _______ of ________

 

 _____________________________________________________________________

 

 

For tape, indicate either EBCDIC or ASCII.

For tape cartridge, indicate operating system, either EBCDIC or ASCII, and either 18, 36, 128 or 256 track.

Number of account holders: Indicate the total number of Account Holder "B" Records reported on the media.

Trustee number for media: If available, provide the in-house number assigned by your organization to the tapes, tape cartridges, or diskettes.

Media sequence: Indicate sequence number of media and total number of media in file (for example: Media sequence 1 of 3, 2 of 3, 3 of 3).

Please affix external label to appropriate area on magnetic media, so it will not hinder the ability to process media.

SECTION 6. DUE DATES

.01 The due dates for filing paper returns with IRS also apply to magnetic media or electronic filing. File Form 8851, postmarked no later than August 1, 2001, to report the number of Archer MSAs you established from January 1 through June 30, 2001.

.02 When using a delivery service other than the U.S. Postal Service, if no date of shipment appears on the package or container, the date of receipt will be the date received at IRS/MCC.

SECTION 7. PROCESSING OF INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY

.01 All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040). IRS/MCC will process the data and determine if the records are formatted and coded according to this revenue procedure.

.02 If you are filing information for more than one trustee, each trustee must be reported on separate media and/or transmitted separately, if filing electronically.

.03 If the data is formatted incorrectly, IRS/MCC will request a replacement file in writing. When IRS/MCC requests a replacement file, it is because we encountered errors (not limited to format) and were unable to process the media. Filers will receive a Media Tracking Slip (Form 9267), listing and letter detailing the reason(s) their media could not be processed. It is imperative that filers maintain backup copies and/or recreate capabilities for their information return files. Open all IRS/MCC correspondence immediately. Refer to Part C, Section 5, for procedures for replacing files submitted electronically.

.04 The following definition has been provided to help identify a replacement:

A Replacement is an information return file sent by the filer at the request of IRS/MCC because of errors encountered while processing the filers original submission. (See Note 1).

NOTE 1: Filers should never send anything to IRS/MCC marked "Replacement" unless IRS/MCC has requested a replacement file in writing or via the FIRE System.

NOTE 2: IRS/MCC no longer returns problem media in need of replacement.

Filers will receive a tracking slip, listing and letter detailing the reason(s) their media could not be processed. Filers will be expected to send a replacement file within the prescribed time frame. This makes it imperative that filers maintain backup copies and/or recreate capabilities for their information return files.

.05 Files must be corrected and returned with the Media Tracking Slip (Form 9267) to IRS/MCC within 45 days from the date of the letter. Refer to Part C, Section 5, for procedures for replacing files submitted electronically.

.06 IRS/MCC will not return media after successful processing. Therefore, if the transmitter wants proof that IRS/MCC received a shipment, the transmitter should select a service with tracking capabilities or one that will provide proof of delivery.

.07 IRS/MCC will work with the filers to identify and resolve processing problems. If contacted by IRS/MCC, please respond promptly. IRS/MCC may have information the filers need to correct their files.

.08 Do not use special shipping containers for transmitting data to IRS/MCC. Shipping containers will not be returned.

SECTION 8. EFFECT ON PAPER DOCUMENTS

.01 Magnetic or electronic reporting eliminates the need to submit paper Forms 8851 to IRS.

.02 Even though the threshold for filing magnetically or electronically is 250 or more MSAs, IRS encourages transmitters to submit all returns magnetically or electronically.

.03 The address for filing paper Forms 8851 is:

     IRS -- Martinsburg Computing Center

 

     Information Reporting Program

 

     Attn: 8851 Coordinator

 

     240 Murall Drive

 

     Kearneysville, WV 25430

 

 

.04 In all instances, identify which accounts are for individuals that were previously uninsured or excludable account holders, if applicable.

SECTION 9. DEFINITION OF TERMS

 Element             Description

 

 _______             ___________

 

 

 Account Holder      The owner of the Archer MSA.

 

 

 Asynchronous        This type of data transmission is most often used

 

 Protocols           by micro-computers, PCs and some mini-

 

                     transmissions transfer data at arbitrary time

 

                     intervals using the start-stop method. Each

 

                     character transmitted has its own start bit and

 

                     stop bit.

 

 

 b                   Denotes a blank position. Enter blank(s) when

 

                     this symbol is used (do not enter the letter

 

                     "b"). This appears in numerous areas throughout

 

                     the record descriptions.

 

 

 Blocked Records     Two or more records grouped together between

 

                     interrecord gaps.

 

 

 Employer            A nine-digit number assigned by IRS for Federal

 

 Identification      tax reporting purposes.

 

 Number (EIN)

 

 

 Electronic Filing   Submission of information returns using switched

 

                     telecommunications network circuits. These

 

                     transmissions use modems, dial-up phone lines,

 

                     and asynchronous protocols (see Part C of this

 

                     publication for specific information on

 

                     electronic filing).

 

 

 File                For the purpose of this revenue procedure, a file

 

                     consists of all records submitted by a

 

                     transmitter either magnetically or

 

                     electronically.

 

 

 Filer               Person or organization who prepares and submits

 

                     files. May be the trustee and/or transmitter.

 

 

 IRS/MCC             Internal Revenue Service/Martinsburg Computing

 

                     Center.

 

 

 Magnetic Media      For this Revenue Procedure, the term magnetic

 

                     media refers to 1/2-inch magnetic tape; IBM 3480,

 

                     3490, 3490E, 3590, 3590E or AS400 compatible tape

 

                     cartridge; 8mm, 4mm, and QIC (Quarter Inch

 

                     Cartridge) cartridge or 3 1/2-inch diskette.

 

 

 Multi-reel/diskette A group of tapes or diskettes submitted under one

 

 file                TCC where all media ends with an account holder

 

                     "B" Record, except for the last media of the

 

                     file, which ends with a Control Total "C"Record.

 

 

 Replacement         An information return file sent by the filer at

 

                     the request of IRS/MCC because of errors

 

                     encountered while processing their filers

 

                     original submission.

 

 

 NOTE 1: Filers should never submit media to IRS/MCC marked

 

 "Replacement" unless IRS/MCC has requested a replacement file in

 

 writing or via the FIRE System. When sending "Replacements, media, be

 

 sure to include the Media Tracking Slip (Form 9267). Media that has

 

 been incorrectly marked as Replacement may result in duplicate

 

 filing.

 

 

 NOTE 2: IRS/MCC is no longer returning problem media in need of

 

 replacement.

 

 

 Social Security     A nine-digit number assigned by the Social

 

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

 

                     for tax and wage reporting purposes.

 

 

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

 

                     a blank.

 

 

 Taxpayer            May be either a Social Security Number (SSN) or

 

 Identification      an Employer Identification Number (EIN)

 

 Number (TIN)

 

 

 Transmitter         The five-digit code "MSA01" assigned to all

 

 Control Code        filers prior to submitting Forms 8851

 

 (TCC)               magnetically/electronically. This number is

 

                     inserted in the "A" Record and must be present in

 

                     the file.

 

 

 Trustee             Person or organization that is the custodian of

 

                     the Archer MSA and is required to file Form 8851.

 

 

PART B. MAGNETIC MEDIA SPECIFICATIONS

SECTION 1. GENERAL

.01 These specifications prescribe the required format and content of the Trustee 'A,' Account Holder 'B,' and Control Total 'C' records to be included in the magnetic media file. Usually, IRS/MCC will be able to process any compatible file. Deviations cannot and will not be permitted in any of the data fields.

.02 If you are filing for more than one trustee, each trustee must be reported on a separate tape, tape cartridge, 8mm, 4mm, and QIC (Quarter Inch Cartridge) cartridge, diskette, or in a separate electronic transmission. A separate Form 8851 is required for each.

.03 An external label must appear on each tape, diskette, or cartridge submitted. The following information is needed on the label:

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

 

 

     (b) The tax year of the data (i.e., 2001).

 

 

     (c) The trustee's name.

 

 

     (d) The five-digit Transmitter Control Code "MSA01".

 

 

     (e) Operating system software and hardware used to create the

 

         file (i.e., IBM.PC/AT-MSD/D0S).

 

 

     (f) The total number of account holders in the file.

 

 

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

 

         the trustee.

 

 

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

 

         of 008,..., 008 of 008),

 

 

Information provided on the label will assist IRS/MCC in identifying information that is reported and in locating a specific file if it is necessary for IRS/MCC to request a replacement file from the trustee.

.04 Regardless of the type of media used or if returns are filed electronically, the record length must be 150 positions.

SECTION 2. TAPE SPECIFICATIONS

NOTE: Beginning in calendar year 2003 for Tax Year 2002, 9 track magnetic tape will no longer be an acceptable method for submitting Information Returns to IRS/MCC.

.01 IRS/MCC can process most magnetic tape files if the following specifications are followed:

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

     (1) Odd parity.

 

 

     (2) A density of 1600 or 6250 BPI.

 

 

     (3) If transmitters use UNISYS Series 1100, they must submit an

 

         interchange tape.

 

 

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

     (1) Odd parity.

 

 

     (2) A density of 1600 or 6250 BPI. Transmitters should be

 

         consistent in the use of recording codes and density on

 

         files,

 

 

.02 All compatible tape files must have the following characteristics: Type of tape -- 1/2-inch (12.7 mm) wide, computer- grade magnetic tape on reels of up to 2,400 feet (731.52 m) within the following specifications:

     (a) Tape thickness: 1.0 or 1.5 mils and

 

 

     (b) Reel diameter: 10 1/2-inch (26.67 cm), 8 1/2-inch (21.59

 

         cm), 7-inch (17.78 cm), or 6-inch.

 

 

.03 The tape records defined in this Revenue Procedure may be blocked subject to the following:

     (a) A block must not exceed 30,000 tape positions.

 

 

     (b) It the use of blocked records would result in a short block,

 

         all remaining positions of the block must be filled with 9s;

 

         however, the last block of the file may be filled with 9s or

 

         truncated. Do not pad a block with blanks.

 

 

     (c) All records, except the header and trailer labels, may be

 

         blocked or unblocked. A record may not contain any control

 

         fields or block descriptor fields which describe the length

 

         of the block or the logical records within the block. The

 

         number of logical records within a block (the blocking

 

         factor) must be constant in every block with the exception

 

         of the last block which may be shorter (see item (b) above).

 

         The block length must be evenly divisible by 150.

 

 

     (d) Records may not span blocks.

 

 

.04 Labeled or unlabeled tapes may be submitted.

.05 For the purposes of this Revenue Procedure the following must be used: Tape Mark:

     (a) Signifies the physical end of the recording on tape.

 

 

     (b) For even parity, use BCD configuration 001111 (8421).

 

 

     (c) May follow the header label and precede and/of follow the

 

         trailer label.

 

 

.06 IRS/MCC can Only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.

SECTION 3. TAPE CARTRIDGE SPECIFICATIONS

.01 In most instances, IRS/MCC can process tape cartridges that meet the following specifications:

     (a) Must be IBM 3480, 3490, 3490E, 3590, 3590E or AS400

 

         compatible.

 

 

     (b) Must meet American National Standard Institute (ANSI)

 

         standards, and have the following characteristics:

 

 

          (1) Tape cartridges will be 1/2-inch tape contained in

 

              plastic cartridges which are approximately 4-inches

 

              by 5-inches by 1-inch in dimension.

 

 

          (2) Magnetic tape will be chromium dioxide particle based

 

              1/2-inch tape.

 

 

          (3) Cartridges must be 18-track, 36-track, 128-track or

 

              256-track parallel (See Note).

 

 

          (4) Cartridges will contain 37,871 CPI or 75,742 CPI

 

              (characters per inch).

 

 

          (5) Mode will be full function.

 

 

          (6) The data may be compressed using EDRC (Memorex) or IDRC

 

              (IBM) compression.

 

 

          (7) Either EBCDIC (Extended Binary Coded Decimal

 

              Interchange Code) or ASCII (American Standard Coded

 

              Information Interchange) may be used.

 

 

.02 The tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:

     (a) A block must not exceed 30,000 tape positions.

 

 

     (b) If the use of blocked records would result in a short block,

 

         all remaining positions of the block must be filled with 9s;

 

         however, the last block of the file may be filled with 9s or

 

         truncated. Do not pad a block with blanks.

 

 

     (c) All records, except the header and trailer labels, may be

 

         blocked or unblocked. A record may not contain any control

 

         fields or block descriptor fields which describe the length

 

         of the block or the logical records within the block. The

 

         number of logical records within a block (the blocking

 

         factor) must be constant in every block with the exception

 

         of the last block which may be shorter (see item (b) above).

 

         The block length must be evenly divisible by 150.

 

 

     (d) Records may not span blocks.

 

 

.03 Tape cartridges may be labeled or unlabeled.

.04 For the purposes of this Revenue Procedure, the following must be used:

Tape Mark:

     (a) Signifies the physical end of the recording on tape.

 

 

     (b) For even parity, use BCD configuration 001111 (8421).

 

 

     (c) May follow the header label and precede and/or follow the

 

         trailer label.

 

 

NOTE. Filers should indicate on the external media label whether the cartridge is 18-track, 36-track, 128-track or 256-track.

SECTION 4. 8mm, 4mm, AND QUARTER-INCH CARTRIDGE SPECIFICATIONS

.01 In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:

     (a) Must meet American National Standard Institute (ANSI)

 

         standards, and have the following characteristics:

 

 

          (1) Created from an AS400 operating system only.

 

 

          (2) 8mm (.315-inch) tape cartridges will be 2 1/2-inch by

 

              3 3/4-inch.

 

 

          (3) The 8mm tape cartridges must meet the following

 

              specifications:

 

 

           ________________________________________________

 

           Tracks              Density             Capacity

 

 

              1           20 (43245 BPI)            2.3 Gb

 

              1           21 (45434 BPI)            5 Gb

 

 

          (4) Mode will be full function.

 

 

          (5) Compressed data is not acceptable.

 

 

          (6) Either EBCDIC (Extended Binary Coded Decimal

 

              Interchange Code) or ASCII (American Standard Coded

 

              Information Interchange) may be used. However, IRS/MCC

 

              encourages the use of EBCDIC. This information must

 

              appear on the external media label affixed to the

 

              cartridge.

 

 

          (7) A file may consist of more than one cartridge; however,

 

              no more than 250,000 documents may be transmitted per

 

              file or per cartridge. The filename, for example,

 

              8851MSA, will contain a three digit extension. The

 

              extension will indicate the sequence of the cartridge

 

              within the file (eg., 1 of 3, 2 of 3, and 3 of 3 will

 

              appear in the header label as 8851MSA.001, 8851MSA.

 

              002, and 8851MSA.003 on each cartridge of the file).

 

 

.02 The 8mm (.315-inch) tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:

     (a) A block must not exceed 30,000 tape positions.

 

 

     (b) If the use of blocked records would result in a short block,

 

         all remaining positions of the block must be filled with 9s;

 

         however, the last block of the file may be filled with 9s or

 

         truncated. Do not pad a block with blanks.

 

 

     (c) All records, except the header and trailer labels, may be

 

         blocked or unblocked. A record may not contain any control

 

         fields or block descriptor fields which describe the length

 

         of the block or the logical records within the block. The

 

         number of logical records within a block (the blocking

 

         factor) must be constant in every block with the exception

 

         of the last block which may be shorter (see item (b) above).

 

         The block length must be evenly divisible by 150.

 

 

     (d) Various COPY commands have been successful; however, the

 

         SAVE OBJECT COMMAND is not acceptable.

 

 

     (e) Extraneous data following the "C" Record will result in

 

         IRS/MCC requesting a replacement file.

 

 

     (f) Records may not span blocks.

 

 

     (g) No more than 250,000 documents per cartridge and per file.

 

 

NOTE: Advanced Metal Evaporated (AME) cartridges are not acceptable.

.03 For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. IRSTAX may be used as a suggested filename.

.04 For the purposes of this Revenue Procedure, the following must be used: Tape Mark:

     (a) Signifies the physical end of the recording on tape.

 

 

     (b) For even parity, use BCD configuration 001111 (8421).

 

 

     (c) May follow the header label and precede and/or follow the

 

         trailer label.

 

 

.05 If extraneous data follows the "C" Record, IRS/MCC will request a replacement file. Therefore, IRS/MCC encourages transmitters to use blank tape cartridges, rather than cartridges previously used, in the preparation of data when submitting information returns.

.06 IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.

.07 4mm (.157-inch) cassettes are now acceptable with the following specifications:

     (a) 4mm cassettes will be 2 1/4-inch by 3-inch.

 

 

     (b) The tracks are 1 (one).

 

 

     (c) The density is 19 (61000 BPI).

 

 

     (d) The typical capacity is DDS (DAT data storage) at 1.3Gb (60

 

         meter) or 2Gb (90 meter), or DDS-2 at 4Gb (120 meter).

 

 

     (e) The general specifications for 8mm cartridges also apply to

 

         the 4mm. cassettes.

 

 

Note: 4mm cassettes with a capacity of DDS-3 (125 meter) are not acceptable.

.08 Various Quarter-Inch Cartridges (QIC) (1/4-inch) are also acceptable.

     (a) QIC cartridges will be 4 inch by 6 inch.

 

 

     (b) QIC cartridges must meet the following specifications:

 

 

  Size         Tracks        Density           Capacity

 

  ____         ______        _______           ________

 

 

 QIC-24         8/9       5 (8000 BPI)         45Mb or 60Mb

 

 QIC-120         15       15 (10000 BPI)       120Mb or 200Mb

 

 QIC-150         18       16 (10000 BPI)       150Mb or 250Mb

 

 QIC-525         26       17 (16000 BPI)       525Mb

 

 QIC-1000        30       21 (36000 BPI)       1Gb

 

 QIC-2Gb         42       34 (40640 BPI)       2Gb

 

 

     (c) The general specifications that apply to 8mm cartridges also

 

         apply to QIC cartridges.

 

 

SECTION 5. 3 1/2-INCH DISKETTE SPECIFICATIONS

IRS/MCC has discontinued processing 5 1/4-inch diskettes.

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

     (a) 3 1/2-inches in diameter.

 

 

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

 

 

     (c) Records must be a fixed length of 150 bytes per record.

 

 

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

 

 

     (e) Positions 149 and 150 of each record have been reserved for

 

         use as carriage return/line feed (cr/lf) characters, if

 

         applicable.

 

 

     (f) Filename of 8851MSA must be used. Do not enter any other

 

         data in this field. If a file will consist of more than one

 

         diskette, the file name 8851MSA will contain a 3-digit

 

         extension. This extension will indicate the sequence of the

 

         diskettes within the file. For example, the first diskette

 

         will be named 8851MSA.001, the second diskette will be

 

         8851MSA.002, etc.

 

 

     (g) A diskette will not contain multiple files as defined in

 

         Part A, Section 09. A diskette file may consist of multiple

 

         diskettes as long as the file naming conventions are

 

         followed.

 

 

     (h) Failure to comply with instructions will result in IRS/MCC

 

         requesting a replacement file.

 

 

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

 

 

    Capacity      Tracks       Sides/Density      Sector Size

 

    ________      ______       _____________      ___________

 

 

      1.44 mb      96tpi            hd                 512

 

      1.44 mb     135tpi            hd                 512

 

      1.2 mb       96tpi            hd                 512

 

 

.02 IRS/MCC encourages trustees to use blank or currently formatted diskettes when preparing files. If extraneous data follows the "C" Record, IRS/MCC will request a replacement file.

.03 IRS/MCC will only accept 3 1/2-inch diskettes created using MS-DOS.

.04 3 1/2-inch diskettes created on a System 36 or AS400 are not acceptable.

.05 Transmitters should check media for viruses before submitting it to IRS/MCC.

SECTION 6. DATA SEQUENCE SPECIFICATIONS

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

     (a) A Trustee "A" Record

 

 

     (b) Account Holder "B" Records

 

 

     (c) Control Total "C" Record

 

 

.02 If you are filing for more than one trustee, each trustee must be reported on a separate tape, tape cartridge, 8mm, 4mm, and QIC (Quarter Inch Cartridge) cartridge or diskette.

SECTION 7. THE TRUSTEE "A" RECORD -- GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT

.01 This record identifies the entity preparing and transmitting the file. The first record of a file MUST be a Trustee "A" Record, (preceded only by header labels, if any), and must appear on each tape and cartridge. Otherwise, the file will be returned for replacement. The "A" Record is a fixed length of 150 positions.

 _____________________________________________________________________

 

                    RECORD NAME: TRUSTEE "A" RECORD

 

 _____________________________________________________________________

 

 Positions  Field Title Length Description and Remarks

 

 _________  ___________ ______ _______________________

 

 

 1          Record Type   1   REQUIRED. Enter "A"

 

 

 2-10       Trustee TIN   9   Enter the Taxpayer Identification Number

 

                              (TIN), either the Employer

 

                              Identification Number (EIN) or the

 

                              Social Security Number (SSN) of the

 

                              Trustee.

 

 

 11-50      Trustee      40   REQUIRED. Enter the trustee's name.

 

            Name              Abbreviate if necessary to fit 40-

 

                              character limit. Omit punctuation if

 

                              possible. Left-justify and blank fill.

 

 

 51-90      Trustee      40   REQUIRED. Enter mailing address of the

 

            Address           trustee. Street address should include

 

                              number, street, apartment or suite

 

                              number (or P.O. Box if mail is not

 

                              delivered to street address). Abbreviate

 

                              as needed to fit 40-character limit.

 

                              Omit punctuation if possible. Left-

 

                              justify and blank fill.

 

 

 91-119      Trustee     29   REQUIRED. Enter the city or town of

 

             City             trusteee. If applicable, enter APO or

 

                              FPO only. Left-justify and blank fill.

 

 

 120-121     Trustee      2   REQUIRED. Enter two-letter Post Office

 

             State            Code as shown in the list below ONLY.

 

                              Do NOT spell out the state name.

 

 _____________________________________________________________________

 

 

 ___________________________________________________________

 

 State                Code        State                Code

 

 ___________________________________________________________

 

 

 Alabama               AL         Missouri              MO

 

 Alaska                AK         Montana               MT

 

 American Samoa        AS         Nebraska              NE

 

 Arizona               AZ         Nevada                NV

 

 Arkansas              AR         New Hampshire         NH

 

 California            CA         New Jersey            NJ

 

 Colorado              CO         New Mexico            NM

 

 Connecticut           CT         New York              NY

 

 Delaware              DE         North Carolina        NC

 

 District of Columbia  DC         North Dakota          ND

 

 Federated States                 Northern

 

   of Micronesia       FM           Mariana Islands     MP

 

 Florida               FL         Ohio                  OH

 

 Georgia               GA         Oklahoma              OK

 

 Guam                  GU         Oregon                OR

 

 Hawaii                HI         Pennsylvania          PA

 

 Idaho                 ID         Puerto Rico           PR

 

 Illinois              IL         Rhode Island          RI

 

 Indiana               IN         South Carolina        SC

 

 Iowa                  IA         South Dakota          SD

 

 Kansas                KS         Tennessee             TN

 

 Kentucky              KY         Texas                 TX

 

 Louisiana             LA         Utah                  UT

 

 Maine                 ME         Vermont               VT

 

 Marshall Islands      MH         Virginia              VA

 

 Maryland              MD         U.S.Virgin Islands    VI

 

 Massachusetts         MA         Washington            WA

 

 Michigan              MI         West Virginia         WV

 

 Minnesota             MN         Wisconsin             WI

 

 Mississippi           MS         Wyoming               WY

 

 ___________________________________________________________

 

 

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

 

 

 Example:

 

      Name                PVT Willard J. Doe

 

      Street Address      Company F. PSC Box 100

 

      City                APO (or FPO)

 

   *  State               AE, AA, or AP

 

      ZIP Code            098010100

 

 

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

 

 340, and AP for ZIPs 962-966

 

 

 _____________________________________________________________________

 

              RECORD NAME: TRUSTEE "A" RECORD (CONTINUED)

 

 _____________________________________________________________________

 

 

 _____________________________________________________________________

 

 Positions  Field Title        Length    Description and Remarks

 

 _____________________________________________________________________

 

 

 122-130    Trustee ZIP        9         REQUIRED. Enter the ZIP code

 

            Code                         of the trustee for all U.S.

 

                                         addresses, U.S. territories

 

                                         or possessions, APO/FPO

 

                                         addresses. For trustees using

 

                                         a five-digit ZIP code, enter

 

                                         the ZIP code in the left-most

 

                                         five positions and zero fill

 

                                         the remaining four positions.

 

                                         For trustees outside the

 

                                         U.S., enter nine zeros only.

 

                                         Do NOT blank fill.

 

 

 131-135    Transmitter        5         REQUIRED. Enter your five-

 

            Control Code                 digit Transmitter (TCC)

 

                                         Control Code, "MSA01" This is

 

                                         the TCC assigned to all

 

                                         filers who report Form(s)

 

                                         8851 magnetically/

 

                                         electronically.

 

 

 136        Report Period      1         REQUIRED. Enter the last

 

                                         digit of the year for which

 

                                         the Form 8851 is being filed.

 

                                         For example, if reporting for

 

                                         tax year 2001, enter a '1'

 

                                         (one), enter a '2' if

 

                                         reporting for 2002, etc.

 

 

 NOTE: Currently, the filing requirement is for tax year 2001 only. If

 

 filing is required in the future, an announcement will be issued in

 

 an I.R.B. Bulletin.

 

 

 137-148    Blanks             12        Enter Blanks.

 

 

 149-150    Blanks or          2         Enter blanks or Carriage

 

            Carriage                     Return/Line Feed(cr/lf).

 

            Return/

 

            Line Feed

 

            (cr/lf)

 

 _____________________________________________________________________

 

 

 _____________________________________________________________________

 

                       TRUSTEE "A" RECORD LAYOUT

 

 _____________________________________________________________________

 

 Record    Trustee   Trustee          Trustee   Trustee

 

 Type "A"  TIN       Name             Address   City

 

 _____________________________________________________________________

 

 

    1      2-10      11-50            51-90     91-119

 

 

 _____________________________________________________________________

 

 Trustee   Trustee   Transmitter      Report    Blanks     Blanks or

 

 State     ZIP Code  Control Code     Period               Carriage

 

                     (TCC)                                 Return/Line

 

                     "MSA01"                               Feed

 

 _____________________________________________________________________

 

 

 120-121   122-130   131-135          136       137-148    149-150

 

 

SECTION 8. THE ACCOUNT HOLDER "B" RECORD -- GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT

.01 The "B" record contains the account holder information. The format of the "B" record will remain constant and is a fixed length of 150 positions.

 _____________________________________________________________________

 

                RECORD NAME: ACCOUNT HOLDER "B" RECORD

 

 _____________________________________________________________________

 

 Positions  Field Title        Length    Description and Remarks

 

 _____________________________________________________________________

 

 

 1          Record Type        1         REQUIRED. Enter "B."

 

 

 2-10       Account Holder's   9         REQUIRED. Enter the nine-digit

 

            Identification               Taxpayer Identification Number

 

            Number (TIN)                 (TIN) (EIN or SSN) of the

 

                                         Account Holder. Do NOT enter

 

                                         blanks, hyphens, or alpha

 

                                         characters. A TIN consisting

 

                                         of all the same digit (e.g.,

 

                                         111111111) is not acceptable.

 

 

 11-50      Account Holder     40        REQUIRED. Enter the name of

 

            Name                         the account holder. Abbreviate

 

                                         as needed. Left justify and

 

                                         blank fill.

 

 

 51         Previously         1         REQUIRED. Enter a code from

 

            Uninsured                    the list below to indicate

 

            Indicator                    whether or not the account

 

                                         holder was previously

 

                                         uninsured. For a definition

 

                                         of "Previously Uninsured",

 

                                         please see Form 8851.

 

 

                                         Condition              Code

 

                                         _________              _____

 

                                         Previously uninsured    1

 

                                         Previously insured      0

 

 

 52         Excludable         1         REQUIRED. Enter a code from

 

            Indicator                    the list below to indicate

 

                                         whether the account holder is

 

                                         excludable. For a definition

 

                                         see Form 8851.

 

 

                                         Condition              Code

 

                                         _________              ____

 

                                         Excludable              1

 

                                         Not excludable          0

 

 

 53-148     Blanks             96        Enter blanks.

 

 

 149-150    Blank or Carriage  2         Enter blanks or carriage

 

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

 

 _____________________________________________________________________

 

 

 _____________________________________________________________________

 

                   ACCOUNT HOLDER "B" RECORD LAYOUT

 

 _____________________________________________________________________

 

 Record         Account        Account          Previously

 

 Type "B"       Holder         Holder           Uninsured

 

                TIN            Name             Indicator

 

 _____________________________________________________________________

 

 

    1           2-10           11-50               51

 

 

 _____________________________________________________________________

 

 Excludable          Blanks         Blanks or Carriage

 

 Indicator                          Return/Line Feed

 

 _____________________________________________________________________

 

 

    52               53-148             149-150

 

 

SECTION 9. THE CONTROL TOTAL "C" RECORD-GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT

.01 Enter a "C" Record after the last "B" Record submitted for a particular Trustee "A" Record. The "C" Record serves as a summary of the preceding "B" Records' data, and enables IRS to cross check the correctness of information received.

.02 A "C" Record may only be followed by "B" Records reported for a trustee, or by a tape mark and/or trailer label when more reels follow this reel. The "C" Record can be the last record on the file.

.03 Each "C" Record has a fixed length of 150 positions.

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

 _____________________________________________________________________

 

                 RECORD NAME: CONTROL TOTAL "C" RECORD

 

 _____________________________________________________________________

 

 

 _____________________________________________________________________

 

 Positions  Field Title        Length    Description and Remarks

 

 _____________________________________________________________________

 

 1          Record Type        1         REQUIRED. Enter "C".

 

 

 2-7        Number of          6         REQUIRED. Enter the total

 

            Account Holders              number of account holders

 

                                         being reported. Right justify

 

                                         and zero fill.

 

 

 8-13       Previously         6         Enter the total number of

 

            Uninsured                    account holders that were

 

                                         previously uninsured. Right

 

                                         justify and zero fill.

 

 

 14-19      Excludable         6         Enter the total number of

 

                                         excludable account holders

 

                                         being reported. Right justify

 

                                         and zero fill.

 

 

 20-148     Blanks             129       Enter blanks.

 

 

 149-150    Blank or Carriage  2         Enter blanks or carriage

 

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

 

 _____________________________________________________________________

 

 

 _____________________________________________________________________

 

                           "C" RECORD LAYOUT

 

 _____________________________________________________________________

 

 Record Type "C"     Number of           Previously     Excludable

 

                     Account Holders     Uninsured

 

 _____________________________________________________________________

 

 

      1                   2-7               8-13         14-19

 

 

 _____________________________________________________________________

 

 Blanks         Blanks or Carriage Return/Line Feed (CR/LF)

 

 _____________________________________________________________________

 

 

 20-148                        149-150

 

 

PART C. ELECTRONIC FILING SPECIFICATIONS

SECTION 1. BACKGROUND

.01 All electronic filing of information returns are received at IRS/MCC via the FIRE (Filing Information Returns Electronically) System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic filing of information returns only. The telephone number for electronic filing is (304-262-2400).

SECTION 2. ADVANTAGES OF FILING ELECTRONICALLY

Some of the advantages of filing electronically are as follows:

     (1) Results available within 10 workdays regarding the

 

         acceptability of the data transmitted. It is the filer's

 

         responsibility to dial back in and check results.

 

 

     (2) Allows more attempts than magnetic media filing to replace

 

         bad files within a specific time frame.

 

 

     (3) Better customer service due to on-line availability of

 

         transmitter's files for research purposes.

 

 

SECTION 3. GENERAL

.01 Electronic filing of Forms 1098, 1099, 5498, 8851, 1042-S, 8027, Questionable W-4s (QWF) and W-2G, originals, and replacements of information returns is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. Transmitters filing electronically will fulfill the magnetic media requirements for those payers who are required to file magnetically. It may also be used by payers who are under the filing threshold requirement, but would prefer to file their information returns electronically. If the original file was sent magnetically, but IRS/MCC has requested a replacement file, the replacement may be transmitted electronically.

.02 The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist taxpayers in the filing of Form 1040 and will direct taxpayers, to the Customer Service toll-free number (1-800-829-1040).

.03 Files submitted to IRS/MCC electronically must be in standard ASCII code. No magnetic media or paper forms are to be submitted with the same information as the electronically submitted file.

.04 The formats of the "A", "B", and "C" records are the same for electronically filed records as they are for magnetic media, and must be in standard ASCII code. For electronically filed documents, each transmission is considered a separate file; therefore, each transmission must begin with a Trustee "A" Record and end with a Control Total "C" Record.

SECTION 4. ELECTRONIC FILING APPROVAL PROCEDURE

.01 Filers must send a Form 8851 to IRS/MCC prior to filing the Form(s) 8851 electronically. Only trustee information should be provided on the Form 8851 when filing electronically. Please annotate the Form 8851 with "Electronic Filing" to indicate the method of filing. The Form 8851 may also be faxed to IRS/MCC in order to expedite electronic processing. The fax number is (304) 264-5602.

.02 Electronic filers assign their own logon name and password and do not need prior or special approval.

.03 For all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. Passwords are user assigned at first logon and are up to 8 alpha/numerics, which are case sensitive. However, if filers forget their password, call 304-263-8700 for assistance. The FIRE System will require users to change their passwords on a yearly basis.

SECTION 5. ELECTRONIC SUBMISSIONS

.01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time by calling 304-263-8700.

.02 Files submitted electronically will be assigned a unique filename by the FIRE System (the users may name files anything they choose from their end). The filename assigned by the FIRE System will consist of submission type [ORIG (original), and REPL (replacement)], the filer's TCC and a four digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS assigned filename would be ORIG.44444.0001. Record the filename. This information will be needed by MCC to identify the file, if assistance is required.

.03 Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result in duplicate filing. A new file should be sent consisting of the records that had not previously been submitted.

.04 The TCC in the Trustee "A" Record must be the TCC used to transmit the file; otherwise, the file will be considered an error.

SECTION 6. ELECTRONIC FILING SPECIFICATIONS

.01 The FIRE System is designed exclusively for the filing of Forms 1042-S, 1098, 1099, 5498, 8027, 8851, W-2G and Questionable W- 4s.

.02 A transmitter must call IRS/MCC regarding the TCC and EIN to be used on the FIRE System for Form 8851.

.03 The results of the electronic transmission of Form 8851 will be available in the File Status area of the FIRE System within 10 business days. It is the filer's responsibility to dial back to verify the acceptability of files submitted by checking the file status area of the system. These reports will be available on the electronic system in 10 workdays after the transmission is received by IRS/MCC.

.04 Connect to the FIRE System by dialing 304-262-2400. This number supports analog connections from 1200bps to 56Kbps or ISDN BRI 128Kbps. The system can be accessed via Dial-up network/web browser (see Section 9) or communications software (see Section 10). The Dial-up network/web browser (point-to-point) will provide an Internet-like look, however, it is not the Internet. If you do not have this capability, a text interface is provided that can be accessed via communication software such as Hyperterminal, Procomm, PCAnywhere, etc.

SECTION 7. DIAL-UP NETWORK/BROWSER SPECIFICATIONS (WEB INTERFACE)

.01 The following are some general instructions (many of these settings may already be set by default in your software):

Dial-up network settings:

     (a) Set dial-up server type to PPP

 

 

     (b) Set network protocol to TCP/IP

 

 

     (c) Disable software compression

 

 

     (d) Disable PPP-LCP extensions

 

 

     Browser settings:

 

 

     (a) Browser must be capable of file uploads. (i.e., Internet

 

         Explorer 4.0, Netscape 2.0 or higher)

 

 

     (b) Enter the URL address of http://10.225 224.2, after you have

 

         connected via dial-up (Remember, this is a point-to-point

 

         connection, not the Internet.)

 

 

.02 Due to the large number of communication products available, it is impossible to provide specific information on all soft- ware/hardware configurations. However, since most filers use Windows 95, 99, NT, 2000, or ME software (more current versions are similar), the following instructions are geared toward those products:

UPLOADING FILES WITH DIAL-UP NETWORKING/WEB BROWSER IN WINDOWS 95/98/2000/ME

Tips

(1) This is a point-to-point connection -- not the Internet.

 

 

(2) Your browser must be capable of file uploads, i.e., Internet

 

    Explorer 4.0 or Netscape Navigator 2.0 or higher.

 

 

(3) If you currently access the Internet via a LAN or a PROXY server,

 

    you will need to disable those options in your browser and enable

 

    'Connect to the Internet using a modem'.

 

 

     Select Programs

 

               Accessories

 

               Communications

 

               (Windows 98)

 

               Dial-Up Networking

 

 

First time connecting with Dial-Up Net-work (If you have logged on previously, skip to Subsequent Dial-Up Network Connections.)

_____________________________________________________________________

 

The first time you dial-in, you will need to configure your Dial-Up

 

Networking.

 

_____________________________________________________________________

 

 

     Select 'Make new connection'.

 

 

     Type a descriptive name for the system you are calling.

 

 

     Select your modem.

 

 

     Click 'Next'.

 

 

     Enter area code 304 and telephone number 262-2400.

 

 

     Click 'Next'.

 

 

     When you receive a message that you have successfully created a

 

       new Dial-Up Networking connection, click 'Finish'.

 

 

     Click 'Connect' to dial. If you are prompted for a user name and

 

       password, complete according to local procedures, otherwise,

 

       click 'OK'.

 

 

     When you receive the message that you have connected to our

 

       system, click on your Web Browser (remember, it is not

 

       connecting via the Internet -- this is a point-to-point

 

       connection).

 

 

     In the URL Address enter http://10.225.224.2 and press ENTER.

 

 

Subsequent Dial-Up Network connections

 

 

     Click 'Connect'.

 

 

     If prompted for user name and password, complete according to

 

       local procedures, otherwise, click 'OK'.

 

 

     When you receive 'Connection Complete', click 'OK'.

 

 

     Click on your Web Browser (remember, you are not connecting via

 

       the Internet).

 

 

     In the URL Address enter http://10.225.224.2 and press ENTER.

 

 

First time connection to the FIRE System (If you have logged on

 

previously, skip to Subsequent Connections to the FIRE System.)

 

 

     Click 'Create New Account'.

 

 

     Fill out the registration form and click 'Create'.

 

 

     Enter your logon name (most users logon with their first and

 

       last name).

 

 

     Enter your password (the pass word is user assigned and is case

 

       sensitive).

 

 

     Click 'Create'.

 

 

     If you receive the message 'account created', click 'OK'.

 

 

     Click 'Start the FIRE Application'

 

 

Subsequent connections to the FIRE System

     Click 'Log On'.

 

 

     Enter your logon name (most users logon with their first and

 

       last name).

 

 

     Enter your password (the pass word is user assigned and is case

 

       sensitive).

 

 

     At Menu Options:

 

 

     Click 'Information Returns'

 

 

     Enter your TCC:

 

 

     Enter your EIN:

 

 

     Click 'Submit'.

 

 

     The system will then display the company name, address, city,

 

     state, ZIP code, contact and phone number. This information will

 

     be used to contact or send any correspondence regarding this

 

     transmission. Update as appropriate and/or click 'Accept'.

 

 

     Click one of the following:

 

 

     Original File

 

 

     Replacement File (if you select this option, select one of the

 

       following):

 

 

     FIRE Replacement (file was originally transmitted on this

 

       system)

 

 

     Click file to be replaced

 

 

     or

 

 

     Magnetic Media Replacement File

 

 

     Enter the alpha character from Form 9267, Media Tracking Slip,

 

     that was returned with your correspondence requesting a

 

     replacement file.

 

 

     Click 'Submit'.

 

 

     Enter the drive/path/filename of the file you want to upload or

 

     click 'Browse' to locate the file.

 

 

     Click 'Upload'.

 

 

     When the upload is complete, the screen will display the total

 

     bytes received and the IRS assigned file name.

 

 

     If you have more files to upload for that TCC:

 

 

     Click 'File Another'; otherwise,

 

 

     Click 'Back to Main Menu'.

 

 

It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 10 business days.

     To check the acceptability of a previously submitted file:

 

 

     At the Main Menu:

 

 

     Click 'File Stats'

 

 

     Enter your TCC:

 

 

     Enter your EIN:

 

 

     Click on the appropriate filename to get results.

 

 

If 'Results' indicate:

 

 

     'File Good' and you agree with the 'Count of Payees' you are

 

     finished with this file. (If you do not want the file processed,

 

     you must contact IRS/MCC with 10 days.)

 

 

     'File Bad' -- Correct the errors and resubmit the file as a

 

     'replacement'.

 

 

     'Not Yet Processed' -- File has been received, but results are

 

     not available. Please recheck in several days.

 

 

     Click on the desired file for a detailed report of your

 

       transmission.

 

 

     When finished viewing your files, click on 'Main Menu'.

 

 

     Click 'Log Off'.

 

 

     Close your Web Browser.

 

 

IMPORTANT

Go back into your Dial-Up Network and click 'hang-up'; otherwise, you may stay connected and incur unnecessary phone charges.

SECTION 8. COMMUNICATION SOFTWARE SPECIFICATIONS (TEXT INTERFACE)

.01 Communications software settings must be:

     - No parity

 

 

     - Eight data bits

 

 

     - One stop bit

 

 

.02 Terminal Emulation must be VT100.

.03 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since filers use Windows 95, 98, NT, 2000, or ME software, the following instructions are most compatible with those products (Procomm, PCAnywhere and many other communications packages are also acceptable and the product does not necessarily need to be Windows based.)

Uploading Files Using Hyperterminal in Windows 95, 98, NT, 2000, or ME

     Select Programs

 

 

          Accessories

 

 

          Communications (Windows 98)

 

 

          Hyperterminal

 

 

     The first time you log on, select Hyperterminal, Hyperterm or

 

       Hyperterm.exe, whichever is available on your system. With

 

       subsequent connections, select the saved icon.

 

 

       A box will appear titled 'Connection Description'.

 

 

       Enter a name and choose an icon for the connection.

 

 

       Country Code: United States of America

 

 

       Area Code: 304

 

 

       Phone Number: 262-2400

 

 

       Connect Using: (default)

 

         (If you need to modify the phone number, select File, then

 

         Properties to enter defaults for the area code, phone

 

         numbers and/or special access codes.)

 

 

     Click on Dial.

 

 

     A 'Connect' box will appear to show the status.

 

 

     Once you have connected to the FIRE System, if you do not get a

 

       menu within a few seconds, press the ENTER key one time.

 

 

First Time Logon

 

 

     When you have connected to the system, enter 'new' to create

 

     your logon name and password. Complete the registration

 

     information and enter 'y' to create account.

 

 

Logon Name and Password

 

 

     Logon Name: Enter a logon name. Most users enter their first and

 

     last name as the logon name.

 

 

     Password: Enter a password of your choosing (1-8 alpha/numerics

 

     -- case sensitive).

 

 

     After entering the password, you will go to the Main Menu.

 

 

Transferring Your Electronic File

 

 

     Enter 'A' for Electronic Filing.

 

 

     After reading Information Notice, press ENTER.

 

 

     Enter 'A' for Forms 1098, 1099, 5498, W-2G, 1042-S, 8027, 8851,

 

     and Questionable Forms W-4.

 

 

     Press the Tab key to advance to TCC box; otherwise, enter 'E' to

 

     exit.

 

 

     Enter your TCC:

 

 

     Enter your EIN:

 

 

     The system will then display the company name, address, city,

 

     state, ZIP code, and phone number. This information will be used

 

     for correspondence regarding this transmission. If you need to

 

     update, enter 'n' to change information; otherwise, enter 'y' to

 

     accept.

 

 

Select one of the following:

 

 

     'A' for an Original file

 

 

     'B' for a Replacement file

 

 

If you selected 'B' for a replacement file, select one of the following:

     'A' Replacement Files For This System

 

 

     This option is to replace an original file that was submitted

 

     electronically on this system but was bad and requires

 

     replacement.

 

 

     Select the file to be replaced.

 

 

     or

 

 

     'B' Magnetic media replacement files

 

 

     Enter the alpha character from Form 9267, Media Tracking Slip,

 

     that was sent with the correspondence requesting a replacement

 

     file.

 

 

Choose one of the following protocols (Hyperterminal is normally set

 

to Zmodem by default):

 

 

     X - Xmodem

 

 

     Y - Ymodem

 

 

     Z - Zmodem (Zmodem will normally give you the fastest transfer

 

         rate.)

 

 

At this point, you must start the upload from your PC.

 

 

     To send a file:

 

 

     Go to the hyperterminal menu bar.

 

 

     Click on Transfer.

 

 

     Click on Send file.

 

 

A box will appear titled 'Send File'. Enter the drive/path/filename

 

  or click on Browse to locate your file.

 

 

     Click on Send.

 

 

When the upload is complete, the screen will display the total bytes

 

  received and the IRS assigned file name.

 

 

     Press ENTER to continue.

 

 

     If you have more files to send for the same TCC/EIN, enter 'y';

 

     otherwise, enter 'n'.

 

 

It is your responsibility to check the acceptability of your file;

 

therefore be sure to dial back into the system in 10 business days.

 

 

To check the acceptability of a previously submitted file:

 

 

     At the Main Menu:

 

 

     Enter 'B' for file status.

 

 

     Press the Tab key to advance to TCC box; otherwise, enter 'E' to

 

       exit.

 

 

     Enter your TCC:

 

 

     Enter your EIN:

 

 

     Choose the appropriate option.

 

 

     Tab to the file you want to look at and press ENTER.

 

 

If 'Results' indicate:

 

 

     'File Good' and you agree with the 'Count of Payees' you are

 

     finished with this file. (If you do not want the file processed,

 

     you must contact IRS/MCC within 10 days.)

 

 

     'File Bad' -- Correct the errors and resubmit the file as a

 

     replacement.

 

 

     'Not Yet Processed' -- File has been received, results are not

 

     available. Please recheck in several days.

 

 

When you are finished, enter 'E' from the 'Main Menu' to logoff.

 

 

     Enter '2' to hang-up.

 

 

SECTION 9. MODEM CONFIGURATION

.01 Hardware features

     (a) Enable hardware flow control

 

 

     (b) Enable modem error control

 

 

     (e) Enable modem compression
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Code Sections
  • Subject Areas/Tax Topics
  • Index Terms
    medical savings accounts
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2001-13584 (13 original pages)
  • Tax Analysts Electronic Citation
    2001 TNT 93-34
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