IRS Provides Specifications For Filing Form 8851.
Rev. Proc. 2001-31; 2001-1 C.B. 1170
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsmedical savings accounts
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-13584 (13 original pages)
- Tax Analysts Electronic Citation2001 TNT 93-34
Superseded by Rev.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
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsmedical savings accounts
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-13584 (13 original pages)
- Tax Analysts Electronic Citation2001 TNT 93-34