Publication 1239

Specifications for Electronic Filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips

For Tax Year 2021

Publication 1239 (Rev. 10-2021) Catalog Number 63938N Department of the Treasury Internal Revenue Service www.irs.gov

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Table of Contents

Part A General Information .............................................................................................................		5
Sec. 1 Introduction ....................................................................................................................		7
Sec. 2 Purpose ..........................................................................................................................		7
Sec. 4 Communicating with the IRS ........................................................................................		8
Sec. 5 Additional Resources ....................................................................................................		9
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions ........		10
.01	Filing Requirements .......................................................................................................	10
.02	Allocation of Tips – Lower Rate and Good-Faith Agreements .......................................	10
.03	Retention Requirements ................................................................................................	11
.04	Due Date ........................................................................................................................	11
.05	Extensions ......................................................................................................................	11
Sec. 7 Form 8508, Request for Waiver from Filing Information Returns Electronically...		11
Sec. 8 Penalties Associated with Information Returns .......................................................		11
Sec. 9 Corrected Returns .......................................................................................................		12
Sec. 10 Definition of Terms ....................................................................................................		13
Sec. 11 State Abbreviations ...................................................................................................		14
Part B Data Communication .........................................................................................................		15
Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) ..........		17
.01	Information Returns (IR) Application for Transmitter Control Code (TCC) ....................	17
.02	Mandate to use the Information Returns (IR) Application for TCC ................................	17
.03	Application Approval/Completed ....................................................................................	19
.04	Revise Current TCC Information ....................................................................................	20
.05 Do I Need More than One TCC? ....................................................................................		21
.06	Deleted TCC ..................................................................................................................	21
Sec. 2 User ID, Password and PIN Requirements ................................................................		21
.01	User ID ...........................................................................................................................	21
.02	FIRE Password ..............................................................................................................	21
.03	FIRE PIN ........................................................................................................................	22
Sec. 3 Secret Phrase ...............................................................................................................		23
Sec. 4 Connecting to FIRE .....................................................................................................		24
Sec. 5 Electronic Specifications ............................................................................................		26
.01	FIRE System ..................................................................................................................	26
.02	FIRE System Internet Security Technical Standards .....................................................	26
Sec. 6 Electronic Submissions ..............................................................................................		27
.01	Electronic Submissions ..................................................................................................	27
.02	File Definitions ................................................................................................................	27
.03	Submission Responses ..................................................................................................	28

Sec. 7 Test Files ......................................................................................................................		28
Sec. 8 Accuracy of Data and Common Problems ................................................................		29
.01	Accuracy ........................................................................................................................	29
.02 Common Problems ........................................................................................................		30
Part C Record Format Specifications and Record Layouts .......................................................		33
Sec. 1 General .........................................................................................................................		35
Sec. 2 Record Format .............................................................................................................		35
Sec. 3 Record Layout ..............................................................................................................		42
Part D Extension of Time ..............................................................................................................		43
Sec. 1 Extension of Time ........................................................................................................		45
.01	Application for Extension of Time to File Information Returns (30-day automatic) .........	45
.02	Extension of Time Record Layout ..................................................................................	46
Part E Exhibits ................................................................................................................................		49

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Part A

General Information

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Sec. 1 Introduction

This publication outlines the communication procedures, record format, validation criteria, and errors associated with the electronic filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips.

The file specifications and record layouts should be used in conjunction with the following:

Instructions for Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips

Sec. 2 Purpose

The purpose of this publication is to provide the specifications for electronically filing Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips, with the Internal Revenue Service. This publication provides information to help the taxpayer prepare and transmit current and prior year information returns electronically.

Generally, the boxes on the paper forms correspond with the fields used for the electronic file; however, if the form and field instructions don’t match, the guidance in this publication supersedes the form instructions.

Electronic reporting of information returns eliminates the need for electronic filers to file paper forms with the IRS. Don’t file paper forms with the IRS for any forms filed electronically as this will result in duplicate filing that may result in penalty notices.

Sec. 3 What’s New for Tax Year 2021

Updates to Publication 1239 after August 30, 2021, are listed in Part E., Exhibit 1, Publication 1239 Tax Year 2021 Revision Updates.

1. A new online Information Returns (IR) Application for Transmitter Control Code (TCC) replaces both the Form 4419, Application for Filing Information Returns Electronically (FIRE) and Fill-in Form 4419. See Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code (TCC) for additional information.

2. The Information Returns (IR) Application for Transmitter Control Code (TCC), FIRE Production System and FIRE Test System availability, alerts and updates can be found on the FIRE webpage located at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.

3. Revised FIRE login information in Part B. Sec. 4, Connecting to FIRE. You must enter your TCC, EIN, and Business Name exactly as it currently appears in the FIRE System. Once you log in, your information will fill in automatically when you submit files.

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Sec. 4 Communicating with the IRS

The Technical Services Operation (TSO) is available to issuers, transmitters, and employers at the numbers listed below. When you call you’ll be provided guidance to essential elements pertaining to technical aspects for the new IR Application for TCC, electronic filing through the FIRE Systems, self-help resources, and referrals to tax law topics on IRS.gov. Below are some examples of essential elements.

Form identification

How to obtain a form

Related publications for a form or topic

Filing information returns electronically.

FIRE file status information and guidance

Contact TSO Monday through Friday, 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making your selection.

866-455-7438 (toll-free)

304-263-8700 (International) (Not toll-free)

304-579-4827 for Telecommunications Device for the Deaf (TDD) (Not toll-free)

The IRS address for filing information returns electronically is https://fire.irs.gov. The address to send a test file electronically is https://fire.test.irs.gov.

Questions regarding the filing of information returns and comments/suggestions regarding this publication can be emailed to fire@irs.gov. When you send emails concerning specific file information, include the company name and the electronic filename or Transmitter Control Code (TCC). Don’t include tax identification numbers (TINs) or attachments in email correspondence because electronic mail isn't secure.

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Sec. 5 Additional Resources

The following are additional resources and information available for information returns:

	Topic		Location


Form 8027, Employer’s Annual Information Return of Tip		Search Forms, Instructions & Publications on
Income and Allocated Tips		https://www.irs.gov/ using Keywords “Form
		8027 Resources.”

Instructions for Form 8027, Employer’s Annual Information		Search Forms, Instructions & Publications on
Return of Tip Income and Allocated Tips		https://www.irs.gov/.

Form 8508, Request for Waiver From Filing Information		Search Forms, Instructions & Publications on
Returns Electronically		https://www.irs.gov/.

Form 8809, Application for Extension of Time to File		Apply online at https://fire.irs.gov/. After logging
Information Returns		in, select “Extension of Time Request” from the
		Main Menu Options.
		Search Forms, Instructions & Publications on
		https://www.irs.gov/.

Electronic filing of Forms W-2		Social Security Administration (SSA) website at
		https://www.ssa.gov/employer/ or call 800-772-
		6270 to obtain the number of the SSA
		Employer Service Liaison Officer for your area.

Information Returns (IR) Application for Transmitter		Refer to FIRE webpage located at
Control Code (TCC)		https://www.irs.gov/e-file-providers/filing-
		information-returns-electronically-fire

Internal Revenue Bulletin (IRB) – The authoritative		Refer to https://www.irs.gov/irb/.
instrument for the distribution of all types of official IRS tax
guidance; a weekly collection of these and other items of
general interest to the tax professional community.

Filing Information Returns Electronically on		Search for “Filing Information Returns
https://www.irs.gov/. Provides information on filing		Electronically” on https://www.irs.gov/.
information returns electronically including transmissions,
file preparation, file naming, file status, testing and more.

Mailing address for paper filing of Information Return		Search Forms, Instructions & Publications on
		https://www.irs.gov/ for “Form 8027”. Refer to
		Instructions for Form 8027, under Where to File
		for the mailing address.

Payee/recipient questions on how to report information		Search for Help & Resources on
return data.		https://www.irs.gov/ for assistance with
		individual taxpayer returns or account related
		issues.

Quick Alerts		In search box, type “Quick Alerts”; and select
		“Subscribe To Quick Alerts” on
		https://www.irs.gov/.

Information Returns resources are found using Keywords “Information Return Reporting.”

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Tax Topic 761 at IRS.gov provides information for Tips – Withholding and Reporting.

Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions

.01 Filing Requirements

For general instructions regarding Form 8027, refer to the Instructions for Form 8027. This includes information about filing requirements, paper filing, and line instructions.

Employers must annually report to the IRS receipts and tips from their large food or beverage establishments. Employers use Form 8027 to report that information. In addition, employers use Form 8027 to determine if the employer must allocate tips for tipped employees. Filers of Form 8027 maybe required to file electronically. Treasury Regulation Section 301.6011 -2 provides that any person, including a corporation, partnership, individual estate, or trust, who is required to file 250 or more information returns, must file such returns electronically. If you’re required to file electronically, and this requirement causes an undue hardship, see Part A. Sec. 7, Form 8508, Request for Waiver from Filing Information Returns Electronically.

All filing requirements apply to each reporting entity as defined by its separate taxpayer identification number (TIN). For example, if a corporation with several branches or locations uses the same employer identification number (EIN), the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly.

Caution: If you’re required to file 250 or more information returns of any one type; you must file electronically. The Taxpayer First Act of 2019, enacted July 1, 2019, authorized Treasury, and the IRS to issue regulations that reduce the 250-return requirement to 100-return requirement for 2021 tax year, and

10-return requirement for tax year 2022. If those regulations are issued and if they are effective for 2021 tax-year returns required to be filed in 2022, we will post an article at www.irs.gov explaining the change. Until regulations are issued, however, the number remains at 250, as reflected in this publication. If you’re required to file electronically but fail to do so, and you don’t have an approved waiver, you may be subject to a penalty. For more information, see part F in the General Instructions for Certain Information Returns.

Note: All filers are encouraged to file information returns electronically even if they aren’t required to do so.

.02 Allocation of Tips – Lower Rate and Good-Faith Agreements

Employers can request a lower rate (but not lower than two percent) for tip allocation purposes by submitting a petition to the IRS, see Sec. 31.6053-3(h) of the Employment Tax Regulations. Detailed instructions for requesting a lower rate and the address to send the petition for a lower rate can be found in the Instructions for Form 8027. The IRS will issue a determination letter to notify the employer when, and for how long, a reduced rate is effective.

An allocation may be made under a good-faith agreement between an employer and its employees. See Sec. 31.6053-3I of the Employment Tax Regulations and the Instructions for Form 8027 for requirements and details.

If a lower rate is used on Form 8027 based on the IRS determination letter, a copy of the determination letter must be submitted within three business days of the accepted date of the electronically filed Form 8027. Fax the determination letter to 855-309-9361 or mail a copy of the letter to:

Internal Revenue Service

Attn: ICO ERS M/S 6121

1973 N Rulon White Blvd.

Ogden, UT 84404

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In the fax transmittal or cover letter, filers must include the words “Form 8027 attachment(s)” and the following information from the applicable Form 8027:

Name of establishment

Name of employer

EIN

Establishment number

Transmitter Control Code (TCC)

Tax year

.03 Retention Requirements

Issuers should retain a copy of the information returns (or have the ability to reconstruct the data) for at least four years from the filing due date.

.04 Due Date

Paper Form 8027 returns must be filed by March 1, 2022.

Electronically filed Form 8027 must be filed by March 31, 2022.

.05 Extensions

A 30-day extension of time to file Form 8027 may be submitted by creating and transmitting an electronic file or fill-in form on the FIRE Production System by accessing https://fire.irs.gov/, or submitting a paper Form 8809.

Sec. 7 Form 8508, Request for Waiver from Filing Information Returns Electronically

For information on Form 8508, Request for Waiver from Filing Information Returns Electronically refer to the FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.

Sec. 8 Penalties Associated with Information Returns

Refer to the General Instructions for Certain Information Returns for additional information on penalty specifications and guidelines on our FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.

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Sec. 9 Corrected Returns

If an information return was successfully processed by the IRS and you identify an error with the file after the IRS accepted the file and it’s in "Good, Released" status, you need to file a corrected return. Don’t file the Original file again as this may result in duplicate reporting. File only the returns that require corrections. Don’t code information returns omitted from the original file as corrections. If you omitted an information return, it should be filed as an original return.

Note: The standard correction process won’t resolve duplicate reporting. Complete all fields of the corrected return.

Caution: If you’re required to file 250 or more information returns of any one type, you must file electronically. The Taxpayer First Act of 2019, enacted July 1, 2019, authorized Treasury and the IRS to issue regulations that reduce the 250 return requirement for 2021 tax-year returns. If those regulations are issued and if they are effective for 2021 tax-year returns required to be filed in 2022, we will post an article at www.irs.gov explaining the change. Until regulations are issued, however, the number remains at 250, as reflected in this publication. If you’re required to file electronically but fail to do so, and you don’t have an approved waiver, you may be subject to a penalty. For more information, see part F in the 2021 General Instructions for Certain Information Returns.

The filer or transmitter must furnish corrected statements to recipients as soon as possible. If a filer or transmitter discovers errors that affect a large number of recipients, contact the IRS at 866-455-7438 (toll-free). Send corrected returns to the IRS and notify the recipients.

If corrections aren’t filed electronically, employers must file them on official forms. Substitute forms that have been previously approved by the IRS, or computer-generated forms that are exact facsimiles of the official form (except for minor page size or print style deviations), may be used without obtaining IRS approval before using the form. For information on substitute forms, refer to Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.

Employers may send corrected paper Forms 8027 to the IRS. If filing more than one paper Form 8027, attach a completed Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to the Forms 8027. Mail paper Forms 8027 to the address in the Instructions for Form 8027.

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Sec. 10 Definition of Terms

		Element			Description


		10-Employee Test			An employer is considered to have normally employed more than ten
					employees on a typical business day during the preceding calendar year if
					half the sum of: the average number of employee hours worked per
					business day in the calendar month in which the aggregate gross receipts
					from food or beverage operations were greatest, plus the average number
					of employee hours worked per business day in the calendar month in which
					the total aggregate gross receipts from food or beverage operations were
					the least, equals more than 80 hours.

		Correction			A correction is an information return submitted by the employer/ transmitter
					to correct an information return that was previously submitted to and
					successfully processed by the IRS but contained erroneous information.

		EIN			A nine-digit identification number, which has been assigned by the IRS to
					the reporting entity.

		Employee Hours Worked			The average number of employee hours worked per business day during a
					month is figured by dividing the total hours worked during the month by all
					your employees who are employed in a food or beverage operation by the
					average number of days in the month that each food or beverage operation
					at which these employees worked was open for business.

		Employer			The entity or individual required to report the information. Use the same
					name and EIN used on Forms W-2 and Forms 941. If the employer uses a
					Certification of Professional Employer Organization (CPEO), the name and
					EIN of the employer on the Form 8027 won’t match the name and EIN on
					the Form 941. The CPEO name and EIN will be listed on the Form 941.
					The food and beverage employer should be listed on the Schedule R that is
					filed.

		File			For the purpose of this publication, a file is the Form 8027 information
					submitted electronically by an employer or transmitter.

		Large Food or Beverage			A food or beverage operation that provides food or beverage for
		Establishment			consumption on the premises; where tipping is a customary practice; and
					where there are normally more than ten employees who work more than 80
					hours on a typical business day during the preceding calendar year (See
					“10-Employee Test”).

		Replacement			A replacement is an information return file sent by the employer/ transmitter
					because of errors encountered while processing the filer’s original file or
					correction file.

		Transmitter			The person preparing electronic file(s). This may be the employer or an
					agent of the employer.

		Transmitter Control Code			A five-character alphanumeric code assigned by the IRS to the transmitter
		(TCC)			prior to electronically filing. This number is inserted in the record and must
					be present in all files submitted electronically through the FIRE System. An
					application must be filed with the IRS to receive this number.

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Sec. 11 State Abbreviations

The following state and U.S. territory abbreviations are to be used when developing the state code portion of the address fields.

Table 1: State & U.S. Territory Abbreviations


State	Code	State	Code	State	Code

Alabama	AL	Kentucky	KY	Ohio	OH

Alaska	AK	Louisiana	LA	Oklahoma	OK

American Samoa	AS	Maine	ME	Oregon	OR

Arizona	AZ	Maryland	MD	Pennsylvania	PA

Arkansas	AR	Massachusetts	MA	Puerto Rico	PR

California	CA	Michigan	MI	Rhode Island	RI

Colorado	CO	Minnesota	MN	South Carolina	SC

Connecticut	CT	Mississippi	MS	South Dakota	SD

Delaware	DE	Missouri	MO	Tennessee	TN

District of Columbia	DC	Montana	MT	Texas	TX

Florida	FL	Nebraska	NE	Utah	UT

Georgia	GA	Nevada	NV	Vermont	VT

Guam	GU	New Hampshire	NH	Virginia	VA

Hawaii	HI	New Jersey	NJ	U.S. Virgin Islands	VI

Idaho	ID	New Mexico	NM	Washington	WA

Illinois	IL	New York	NY	West Virginia	WV

Indiana	IN	North Carolina	NC	Wisconsin	WI

Iowa	IA	North Dakota	ND	Wyoming	WY

Kansas	KS	No. Mariana Islands	MP

Filers must adhere to the city, state, and ZIP Code format for U.S. addresses. This also includes American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands.

Note: Form 8027 is required only for establishments in the 50 states and the District of Columbia.

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Part B

Data Communication

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Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC)

.01 Information Returns (IR) Application for Transmitter Control Code (TCC)

All transmitters who file information returns electronically are required to request authorization to file electronically. To transmit files electronically through FIRE, you must use the new IR Application for TCC to obtain a TCC or if you have a previously assigned TCC to electronically file information returns you can use your existing. Information returns can’t be filed using an ACA TCC or Electronic Filing Identification Number. You must also have software, a service provider, or an in -house programmer that will create the file in the proper format per the requirements and record layouts in this publication. A scanned, or PDF copy won’t be accepted.

Note: If you have an existing TCC and need to add another Form Type or you need an additional TCC you must use the new online Information Returns (IR) Application for Transmitter Control Code (TCC) . If you have no changes to your current TCC or Form Types, no action is necessary. The FIRE Fill-in 4419 form is no longer available.

Due Date: Submit your IR Application for TCC by November 1st of the year before information return(s) are due to ensure you’re ready to electronically file. An IR Application for TCC received after Novembe^r 1st may not be processed in time to meet your electronic filing needs. Allow 45 days for processing.

.02 Mandate to use the Information Returns (IR) Application for TCC

If you’re new to electronically transmitting information returns to the IRS, you must apply for one or more TCCs using the (IR) Application for TCC located on the FIRE webpage.

If you’re an existing Issuer or Transmitter with a TCC to electronically file information returns no action is needed at this time.

If you need another form type or an additional TCC you’ll need to complete the online IR Application for TCC.

A single application can be used to apply for multiple information return form types.

If you’re a withholding agent using a third-party to prepare and transmit your information returns to IRS, you don’t need to obtain an TCC.

Complete the IR Application for TCC if your firm or organization isn’t using a third- party to electronically transmit information returns. The IR Application for TCC holds two separate roles, Transmitter, or Issuer.

Transmitter: A third-party sending the electronic information returns data directly to the IRS on behalf of any business. Note: If you’re transmitting returns for your own company, in addition to transmitting returns on behalf of another business, you don’t need both the Transmitter and Issuer role. You can file all returns as a Transmitter.

Issuer: A business filing their own information returns regardless of whether they are required to file electronically (transmit 250 or more of the same type of information return) or voluntarily file electronically.

Alert: If an organization requires more than one TCC for any given form type, a Responsible Official listed on the application must request the additional TCC through the IR Application for TCC.

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Secure Access: How to Register for Certain Online Self-Help Tools

Before you can complete the IR Application for TCC, all Responsible Officials and Authorized Delegate, if applicable, in the business or organization must create an account using a rigorous two-factor authentication process called Secure Access. Two-factor authentication means you must have your credentials (username and password) plus a security code sent to your mobile phone or generated by your IRS2Go application each time you log in.

If you already have a Secure Access account established, you may proceed to the IR Application for TCC to apply for a TCC.

Each Responsible Official will need to sign the IR Application for TCC on the Application Submission page by accepting the Terms of Agreement box and entering their PIN created during the registration process.

Note: This PIN is different than your FIRE Account PIN. This PIN is created during the Username and Password creation.

Responsible Official - individuals with responsibility for or the authority over the electronic filing of information returns operation at the firm or organization location. The Responsible Official is also the first point of contact with the IRS who has authority to sign original/revised IR Application for TCC and is responsible for ensuring all requirements are adhered to. At least two Responsible Officials will need to be listed on the application, except for a Sole Proprietor account then one Responsible Official may be listed.

All Responsible Officials will be required to sign the application. A Responsible Official can also be a Contact on the application.

Contact - individuals who may be responsible for transmitting and/or are available for inquiries from the IRS. A minimum of 2 required Contacts and a maximum of 50 Contacts are allowed per application.

Authorized Delegate – An Authorized Delegate is optional. An Authorized Delegate is an individual given the responsibility by the Responsible Official to maintain, sign any revised application(s) and transmit returns. A maximum of 2 individuals can be listed as Authorized Delegates.

The application doesn’t have to be completed in a single session. A tracking number is provided when the application is submitted or when the application is in “Saved” status.

Once the application pages are completed, all listed Responsible Officials must enter their PIN on the Application Submission page and submit the IR Application for TCC for processing.

Note: In certain situations, the information submitted may require further review by the IRS before a TCC can be issued. In these cases, the IRS will contact the Responsible Official for any additional information needed. Please allow 45 days for processing the application.

The IRS issues correspondence if additional documentation is required. Once a transmitter is approved to file electronically, it’s not necessary to reapply unless:

Issuer has discontinued filing electronically for three consecutive years.
A new form type is needed.
Additional TCC for the same form type is requested. (i.e., Form 1099)

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The IRS has the authority to revoke the TCC and terminate the release of transmitted files.

The IR Application for TCC, FIRE System availability and any updates can be found on the FIRE webpage.

.03 Application Approval/Completed

When your IR Application for TCC is approved and processed, a five-character alphanumeric TCC is assigned to your business. An approved letter will be sent via United States Postal Service (USPS) to the address listed when the IR Application for TCC was submitted, informing you of your TCC. Your TCC will also be available to view on the summary screen of the applicant’s online application. Allow 45 days for processing. A TCC won’t be issued over the telephone or via email. If you don’t receive a TCC within 45 days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the IRS.

Depending on the forms selected on the application, one or more TCCs will be assigned. Each TCC will issued in Production "P" and status of Active, Inactive, or Dropped.

Electronically filed returns may not be transmitted through FIRE until a TCC has been assigned.

Reminder: You must have software that meets the requirements and record layouts in this publication or a service provider that will create the file in the proper format.

An IR Application for TCC is subject to review before approval to transmit information returns electronically is granted.

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.04 Revise Current TCC Information

Transmitters should notify the IRS of any changes to their TCC information. Access the IR Application for TCC and make any necessary changes to your TCC.

Exception: A legacy Issuer/Transmitter will submit a paper Form 4419 to update the legal name, address, or contact information on a previously approved Form 4419. A legacy Issuer/Transmitter is any user that didn’t receive their TCC through the new online Information Returns (IR) Application for Transmitter Control Code (TCC).

The chart below provides guidance on how to make changes/updates to your TCC when needed.

How to Make Changes to Your TCC

If …	Then …

Issuer/Transmitter doesn’t have a TCC	Complete the IR Application for TCC on the FIRE webpage.
and is a new user.

Issuer/Transmitter completed the IR	Complete the IR Application for TCC on the FIRE webpage.
Application for TCC and wants to add,
modify their application (additional Form
Type or additional TCC address change/
contacts change).

A legacy Issuer/Transmitter needs an	Complete the IR Application for TCC on the FIRE
additional TCC.	webpage.

	Form 4419 isn’t acceptable.

A legacy Issuer/Transmitter needs to add a	Complete the IR Application for TCC on the FIRE
new Form Type.	webpage.
	Form 4419 isn’t acceptable.

A legacy Issuer/Transmitter has a need to	Complete the IR Application for TCC on the FIRE
change existing EIN. (new EIN business	webpage.
structure change).	Form 4419 isn’t acceptable.


A legacy Issuer/Transmitter needs to	Submit a paper Form 4419 to make legal name, address, or
update legal name, address, or contact	contact information changes. Refer to Form 4419
information only.	Instructions.

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.05 Do I Need More than One TCC?

No. Only one Transmitter Control Code (TCC) is required if you’re only filing Form 8027. The TCC is used to catalog files as they are received. The Form 8027 requires a single TCC; therefore only submit one IR Application. There is no need to request an additional TCC.

For example, if you intend to file Forms 1099-INT, submit an IR Application for TCC. If later another type of form will be filed (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G), use the TCC assigned to file Forms 1099-INT. Don’t request an additional TCC.

An additional TCC is required for each of the following types of returns. Use the IR Application for TCC on the FIRE webpage:

•

•

Forms 1097,1098, 1099, 3921, 3922, 5498, and W-2G (Refer to Publication 1220)

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (Refer to Publication 1187)

Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits (Refer to Publication 4810)

Note: The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned Transmitter Control Code for all issuers. The purpose of the TCC is to identify the transmitter of the file. You may transmit files for as many companies as you need under the one TCC. The information return data will be contained in the file itself. Some service bureaus will transmit their TCC, while others will require filers to obtain a TCC of their own.

.06 Deleted TCC

Your TCC will remain valid if you transmit information returns or request an extension of time to file information returns electronically through the FIRE System. If you don’t use your TCC for three consecutive years, your TCC will be deleted. A deleted TCC can’t be reactivated. You’ll need to submit a new IR Application for TCC located on the FIRE webpage.

Sec. 2 User ID, Password and PIN Requirements

You must establish a FIRE account before you can transmit files through the FIRE Systems (Production and Test). The system will prompt you to create your User ID, password, and a 10-digit Personal Identification Number (PIN) . Each user should create their individual FIRE account and login credentials. Multiple FIRE accounts can be created under one TCC.

The FIRE Production System and the FIRE Test System are two different sites that don’t communicate with each other. If you plan on sending a production file and a test file, you’ll need an account on each system.

.01 User ID

You’ll need to supply the name you intend to use as your User ID. If you wish to use special characters in your User ID, the following are allowed: _, /, @, -, period, comma, and space.

.02 FIRE Password

FIRE passwords must be a minimum of 8 characters and are limited to a maximum of 20 characters. Passwords must contain at least 1 uppercase letter, 1 lowercase letter, 1 number and one of the following special characters #?!@$%^&*.,’- and can’t contain the User ID or User name. The FIRE System will require you to change your password every 90 days or at the first logon attempt after that time period. Additionally, the previous 24 passwords can’t be used.

21

For all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised.

The password can’t be changed more than 1 time in a 24-hour period.

.03 FIRE PIN

All FIRE accounts are required to have a valid 10-digit PIN. If you fail to establish a valid PIN, you’ll continue to receive prompts until you do. PINs are required to be 10 unique numbers. The FIRE System won’t allow a PIN that:

Consists of all the same numbers, example 1111111111

Is sequential in ascending or descending order, examples 0123456789 or 9876543210

Contains alpha characters

Established accounts that don’t meet the criteria will be prompted to update their PIN when they log into the FIRE System.

You must enter the PIN each time you electronically send an Original, Corrected, or Replacement file. Authorized agents or transmitters may enter their PIN; however, the issuer/filer is responsible for the accuracy of the returns and will be liable for penalties for failure to comply with filing requirements.

If you enter an incorrect PIN three times, you’ll be locked out of submitting files for a 24-hour period.

If you’re submitting files for more than one TCC, it’s not necessary to create a separate User ID and password for each TCC.

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Sec. 3 Secret Phrase

FIRE accounts require the user to establish a secret phrase to assist in resetting passwords for FIRE Systems (Production and Test).

You’ll be prompted to create the secret phrase at the same time you create your User ID, Password, and PIN. If you already have a FIRE System account (Production and Test) but don’t have a secret phrase, you’ll be prompted to create one the first time you log into the system. If you fail to establish a valid secret phrase, you’ll continue to receive prompts until you do.

At the ‘Create FIRE System Account Secret Phrase screen’, all fields with an asterisk (*) are required fields.

Your secret phrase must be 8 to 20 characters with one uppercase, one lowercase, one numeric, and one special character with no spaces. The following special characters are allowed: #?!@$%^&.,’-.

Secret phrase can’t contain spaces, the User ID or Username.

Enter the validation code (CAPTCHA) exactly as shown in the text box and click ‘Create’.

If all data entered was valid, you’ll receive the message, “Your Secret Phrase has been successfully created!”.

Resetting your FIRE Password - If you have a FIRE System account (Production and Test) with an established secret phrase and forgot your password, you may reset your password by using your established secret phrase. The password can’t be changed more than 1 time in a 24-hour period.

At the FIRE System Log on Screen, click on ‘Forgot Password’.

At the FIRE System ‘Forgot Password’ screen, enter all the required information and click ‘Login’. You’ll then be prompted to ‘Change Your Password’ with the specified criteria.

Once logged into the FIRE System, you have the option to ‘Change Secret Phrase’ if needed.

Note: If you exceed the number of allowed login attempts with the secret phrase, you’ll be prompted to call the IRS for a secret phrase reset.

23

Sec. 4 Connecting to FIRE

From the FIRE webpage:

You must enter your TCC, EIN and Business Name exactly as it currently appears in the FIRE System. Once you log in, your information will fill in automatically when you submit files.

Connecting to the FIRE System

1st Time Connection to FIRE Production and		Returning User to FIRE Production and Test

Test Systems:		Systems:

•	Click “Create New Account”	•	Click “Log On”
•	Fill out the registration form and click “Submit”	•	Enter the TCC
•	Create User ID	•	Enter the EIN
•	Create and verify password	•	Enter the Company Name
•	Create and verify the Secret Phrase	•	Enter the User ID (not case sensitive)
•	Click “Create”	•	Enter the Password (case sensitive)
•	If the message “Account Created” is received,	•	Read the bulletin(s) and/or select “Continue”
	click “OK”		Password Criteria
•	Create and verify the 10-digit self-assigned PIN
		•	Must contain a minimum of 8 characters
•	Click “Submit”
		•	Limited to a maximum of 20 characters
•	If the message “Your PIN has been
		•	Must contain at least one special character -
	successfully created!” is received, click “OK”
			"#?!@$%^&*.,'
•	Read the bulletin(s) and/or Click “Continue”
		•	Must contain at least one upper case letter

Note: If you’re using SPAM filtering software,			(alpha character)
		•	Must contain at least one lower case letter
configure it to allow an email from fire@irs.gov and
			(alpha character)
irs.e-helpmail@irs.gov.
		•	Must contain at least one number (numeric

			character)
		• Passwords must be changed every 90 days;
			the previous 24 passwords can’t be used
		• Passwords can’t contain the User ID or User
			name

Note: If you have a FIRE System account (Production and Test) with an established Secret Phrase and forgot your password, you may reset your password by using your established Secret Phrase. Refer to Part B. Sec. 3, Secret Phrase.

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Uploading Files to FIRE

Filers may upload a file to the FIRE System by taking the following actions:

After logging in, go to the Main Menu
Select “Send Information Returns”
Enter the TCC
Enter the TIN
Enter the Business Name
“Submit”
Verify and update company information as appropriate and/or click “Accept”. (The system will display the company name, address, city, state, ZIP code, telephone number, contact and email address. This information is used to email the transmitter regarding the transmission.)
Select one of the following:
- Original file
- Replacement file
- Correction file
- Test File (This option will only be available on the FIRE Test System at fire.test.irs.gov).
Enter the 10-digit PIN
“Submit”
“Browse” to locate the file and open it
“Upload”

Note: When the upload is complete, the screen will display the total bytes received and display the name of the file just uploaded. It is recommended you print the page for your records. If this page isn’t displayed on your screen, we probably didn’t receive the file. To verify, go to “Check File Status” option on the main menu. We received the file if the file name is displayed and the count is equal to ‘0’ and the results indicate “Not Yet Processed.”

Checking the Status of Your File

It is the transmitter’s responsibility to check the status of submitted files. If you don’t receive an email within two business days or if you receive an email indicating the file is bad:

Log back into the FIRE System
Select “Main Menu”
Select “Check File Status” – The default selection to the File Status drop down is, “All Files.”
When “All Files” is selected, a valid date range is required. The date range can’t exceed three months.
Enter the TCC
Enter the TIN and “Search”

Note: During peak filing periods, the timeframe for returning file results may be more than two days.

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File Status Results:

Good, Not Released - The filer is finished with this file if the “Count of Payees” is correct. The file is automatically released after ten calendar days unless the filer contacts the IRS within this timeframe.
Good, Released - The file has been released for IRS processing.
Bad - The file has errors. Click on the filename to view the error message(s), fix the errors, and resubmit the file timely as a “Replacement” file.
Not Yet Processed - The file has been received, but results aren’t available. Check back in a few days.

Sec. 5 Electronic Specifications

.01 FIRE System

The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production System at https://fire.irs.gov. The electronic filing of information returns isn’t affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in different programs.

The FIRE Production System doesn’t provide fill-in forms, with the exception of:

Form 8809, Application for Extension of Time to File Information Returns

Filing Forms 8027 through the FIRE Production System (originals and corrected) is the method of filing for filers mandated to file electronically. Filers are encouraged to send information returns electronically even if they aren’t required to do so. Filers who have prepared their information returns in advance of the due date can submit their file any time after the end of the calendar year.

Prior year data may be submitted; however, each tax year must be submitted in a separate file transmission. For prior year data, enter the tax year being reported in field positions 375-378, and enter a “P” in field position 379 to indicate the file contains prior year data.

.02 FIRE System Internet Security Technical Standards

FIRE System Internet Security Technical Standards are:

HTTP1.1 Specification

TLS 1.2 is implemented using SHA and RSA 1024 bits during the asymmetric handshake.

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Sec. 6 Electronic Submissions

.01 Electronic Submissions

The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to FIRE webpage located at https://www.irs.gov/e-file-providers/filing-information- returns-electronically-fire. Standard ASCII code is required for all files. The time required to transmit files varies depending upon your type of connection to the internet.

The acceptable file size for the FIRE Systems can’t exceed one million records per file. If the file exceeds the limit, the file will be rejected. We recommend you visit the FIRE webpage at https://www.irs.gov/e-file-providers/filing-information- returns-electronically-fire. When sending electronic files larger than 10,000 records, data compression is encouraged. The time required to transmit a file can be reduced up to 95 percent by using compression.

WinZip and PKZIP are the only acceptable compression packages. The IRS can’t accept self-extracting zip files or compressed files containing multiple files.

If you’re having trouble transmitting files with a scripting process, contact the IRS at 866-455-7438 (toll-free) for assistance. Listen to all options before making your selection.

Transmitters may create files using self-assigned filename(s). However, the FIRE System will assign a unique filename. Record the FIRE filename from the "Check File Status" page as it is required when assistance is needed. The FIRE filename consists of:

Submission type (Original, Correction, Replacement, and Test)

Transmitter Control (TCC)

Four-digit sequence number. The sequence number will be increased for every file sent.

For example, if this is the first original file for the calendar year and the TCC is 44444, the IRS assigned filename would be ORIG.44444.0001.

.02 File Definitions

It is important to distinguish between the specific types of files:

Original file — Contains information returns that haven’t been previously reported to the IRS.

Correction file — Contains corrections for information returns that were successfully processed by the IRS with a status of “Good, Released” and you then identified an error with the file. Correction files should only contain records that require a correction, not the entire file.

Replacement file — A Replacement file is sent when a "Bad" status is received. After the necessary changes have been made, transmit the entire file through the FIRE Production System as a Replacement file.

Test File — Contains data that is formatted to the specifications in the Publication 1239 and can only be sent through the FIRE Test System at https://fire.test.irs.gov. Don’t transmit live data in the FIRE Test System.

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.03 Submission Responses

The results of your electronic transmission(s) will be sent to the email address that was provided on the “Verify your Filing Information” screen within two days after a file has been submitted. If using email-filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.

Note: Processing delays may occur during peak filing timeframes and you may not get results within 2 business days.

It is the filer’s responsibility to check the status of the file. See Part B. Sec. 4, Connecting to FIRE System - Checking the Status of Your File. If a file is bad, the transmitter must return to https://fire.irs.gov/ or https://fire.test.irs.gov/ to identify the errors. At the main menu select “Check File Status.” Make necessary changes and resubmit as a Replacement file. You have 60 days from the original transmission date to send a good Replacement file. The 60-day timeframe only applies to files originally filed electronically.

Note: If an acceptable Replacement file is received within 60 days, the transmission date for the Original file will be used for penalty determination. Original files submitted after the due date or acceptable Replacement files sent beyond the 60 days may result in a late filing penalty.

If the file is good, it is released for mainline processing after ten calendar days from receipt. Contact the IRS by telephone at 866 -455-7438 within the ten-day timeframe to stop processing. When you call, you must indicate if you want the file “Closed” or “Made Bad” so that you can send a Replacement file. You’ll need your TCC and employer identification number (EIN).

Sec. 7 Test Files

Transmitters aren’t required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. See Part B. Sec. 4, Connecting to FIRE System for more information.

The IRS will check the file to ensure it meets the specifications in this publication. Current filers may send a test file to ensure the software reflects all required programming changes; however, not all validity, consistency, or math error tests will be conducted.

Provide a valid email address on the “Verify Your Filing Information” page. You’ll be notified of your file acceptance by email within two days of submission. When using email-filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.

It is the transmitter's responsibility to check the results of the submission. See Part B. Sec. 4, Connecting to FIRE System - Checking the Status of Your File.

Note: During peak filing periods, the timeframe for returning file results may be more than two days.

The following results will be displayed:

“Good – TEST data you submitted is ACCEPTABLE” ”

“Bad” — The test file contains errors. Click on the filename for a list of the errors.

“Not Yet Processed” — The file has been received, but results aren’t available. Check back in a few days.

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Sec. 8 Accuracy of Data and Common Problems

.01 Accuracy

The IRS validates the accuracy of data reported on Form 8027. All “required” fields in the record layout must contain valid information. If the IRS identifies an error, filers will be notified of the error and must send a replacement file.

Review the following information below along with the record layout information found in Part C to ensure the data contained in the required fields is accurate:

Field Positions 114-122 — Establishment ZIP Code — The address for the establishment must agree with the state and ZIP Code. If there are inconsistencies or if the ZIP Code doesn’t agree with the address, it will result in a file status of “Bad”.

Field Positions 260-271 — Charged Receipts — must exceed Charged Tips (field positions 248-259). This includes credit or debit card charges, or other credit arrangements, and charges to a hotel room unless the employer’s normal accounting practice excludes charges to a hotel room and the employer applies such exclusion consistently for a given large food or beverage establishment. Don’t include any state or local taxes in the amount reported.

Field Positions 284-295 - Indirect Tips Reported and Field Positions 296-307- Direct Tips Reported — shouldn’t include tips received by employees in December of the prior tax year but not reported until January. Include tips received by employees in December of the tax year being reported, but not reported until January of the subsequent year. For example: In figuring the tips you should report for 2021, don't include tips received by employees in December 2020, but not reported until January 2021. However, include tips received by employees in December 2021, but not reported until January 2022.

Field Positions 308-319 — Total Tips Reported — must equal the combined amount of the Indirect Tips Reported (field positions 284-295) and Direct Tips Reported (field positions 296-307). Generally, an employer would have allocated tips if the Total Tips Reported were less than the Tip Percentage Rate Times Gross Receipts (field positions 332-343). Enter the difference as Allocated Tips (field positions 348-359).

Field Positions 320-331 — Gross Receipts — must exceed all other monetary amounts with the exception that Gross Receipts could equal Charged Receipts if all transactions were conducted on charge or debit cards. It shouldn’t include Charged Tips (field positions 248-259) shown on charge receipts unless you have reduced the cash sales amount because you have paid cash to tipped employees for tips they earned that were charged. Don’t include state or local taxes in gross receipts. If you don’t charge separately for food or beverages along with other services (such as a package deal for food and lodging), make a good faith estimate of the gross receipts attributable to the food or beverages. This estimate must reflect the cost of providing the food or beverages plus a reasonable profit factor. Include the retail value of complimentary food or beverages served to customers if tipping for them is customary and they are provided in connection with an activity engaged for profit whose receipts wouldn’t be included as gross receipts from the provision of food or beverages (e.g., complimentary drinks served to customers at a gambling casino).

Field Positions 332-343 — Tip Percentage Rate Times Gross Receipts — must equal the Gross Receipts times the Tip Rate. Normally, the Tip Rate is 8 percent. The Tip Rate must be entered as 0800 in positions 344-347 unless the IRS has issued a determination letter at a lower rate.

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.02 Common Problems

	Item		Issue		Resolution


1		You haven’t received a file status		To receive emails concerning files, processing results,
		email.		reminders and notices, set the SPAM filter to receive email
				from fire@irs.gov and irs.e-helpmail@irs.gov.
				Check the File Status to ensure that your information was
				transmitted.
				Check “Verify Your Filing Information” page in your FIRE
				account to ensure the correct email address is displayed.

2		You don’t know the status of		Generally, the results of a file are posted to the FIRE System
		your submission.		within two days. If the correct email address was provided on
				the “Verify Your Filing Information” screen when the file was
				uploaded, an email will be sent regarding the File Status. If
				the results in the email indicate “Good, Not Released” and
				the “Count of Payees” is correct, the filer is finished with this
				file. If any other results are received, follow the instructions in
				the “Check File Status” option. If the file contains errors, get
				an online listing of the errors. If the file status is good, but the
				file shouldn’t be processed, filers should contact the IRS
				within ten calendar days from the transmission of the file. You
				must state if you want the file made bad or closed.

3		You received a file status of		If a file is "Bad", make necessary changes and resubmit as a
		“Bad”.		Replacement file. You have 60 days from the original
				transmission date to send a good Replacement file.
				Note: If an acceptable Replacement file is received within 60
				days, the transmission date for the Original file will be used
				for penalty determination. Original files submitted after the
				due date or an acceptable Replacement files sent beyond the
				60 days may result in a late filing penalty.

4		You received an error that more		Only compress one file at a time. For example, if there are
		than one file is compressed		ten uncompressed files to send, compress each file
		within the file.		separately and send ten separate compressed files.

5		You resent your entire file as a		Only send those returns that need corrections, not the entire
		Correction after only a few		file. See Part A. Sec. 9, Corrected Returns.
		changes were made.

6		You received an error that the		All files submitted electronically must be in standard ASCII
		file submitted was in EBCDIC		code.
		format.

7		You receive a TCC/TIN		Enter the TIN of the company assigned to the TCC.
		mismatch error when entering
		your TCC/TIN combination in
		your FIRE Account.

8		Transmitter sent the wrong file.		Contact the IRS at 866-455- 7438 (toll-free). The IRS may be
				able to stop the file before it is processed. Listen to all
				options before making your selection.

				30

	Item		Issue		Resolution


9		You sent a file that is in the		Contact the IRS at 866-455-7438 (toll-free) to identify options
		"Good, Not Released" status and		available. The IRS may be able to close the file or change the
		you want to send a different file		status to "Bad". Listen to all options before making your
		in place of the previous one.		selection.

10		You sent a file in PDF format.		All files submitted electronically must be in standard ASCII
				code. If you have software that is supposed to produce this
				file, contact the software company to see if their software has
				the ability to produce a file in the proper format.

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32

Part C

Record Format Specifications and Record Layouts

33

34

Sec. 1 General

If the file doesn’t meet the specifications described in this section, the IRS will request a replacement file.

Filers are encouraged to submit a test prior to submitting the actual file.

All alpha characters must be in upper case.

Don’t use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric characters. If the field isn’t used, fill with zeros (0).

Note: The only allowable characters in the name and address fields are alphas, numerals, and blanks.

Punctuation marks such as periods, hyphens, ampersands, slashes, and commas aren’t allowed and will cause the file to be rejected. For example, O’ Hurley’s Bar & Grill, 210 N. Queen St., Suite #300 must be entered as OHURLEYS BAR GRILL 210 N QUEEN ST SUITE 300.

Sec. 2 Record Format

Form 8027 –– Record Layout

Field

Position

Field Title

Length

Field Description and Information

1

Establishment

Type

1

Required. This single digit indicator identifies the kind of establishment. Enter the number which best describes the type of establishment, as shown below:

Indicator	Usage

1	An establishment that serves evening meals
	only (with or without alcoholic beverages)

2	An establishment that serves evening meals
	and other meals (with or without alcoholic
	beverages)

3	An establishment that serves only meals
	other than evening meals (with or without
	alcoholic beverages)

4	An establishment that serves food, if at all,
	only as an incidental part of the business of
	serving alcoholic beverages

35

Field

Position

Field Title

Form 8027 – Record Layout

Length	Field Description and Information

2-6	Establishment	5	Required. Enter a five-digit number to identify individual
	Numbers		establishments of an employer reporting under the same
			EIN. If you own more than one establishment, give each a
			unique number and complete a separate Form 8027 for
			each. Once you assign a number to an establishment,
			always use the same number for that establishment each
			year. If you close an establishment, don’t use the number
			you assigned to it for another establishment. We
			recommend numbering your establishments consecutively,
			starting with 00001 and progressing in numerical sequence
			(that is, 00002, 00003, 00004, 00005) until you have
			assigned each establishment a number.

7-46	Establishment	40	Required. Enter the name of the establishment.
	Name		Allowable characters are alphas, numerals, and blanks.
			Left justify the information and fill unused positions with
			blanks.

47-86	Establishment	40	Required. Enter the address of the establishment. The
	Street		street address should include the number, street,
	Address		apartment or suite number (use a post office box only if
			mail isn’t delivered to a street address).
			Allowable characters are alphas, numerals, and blanks.
			Left justify the information and fill unused positions with
			blanks.

87-111	Establishment	25	Required. Enter the city, town or post office.
	City		Allowable characters are alphas, numerals, and blanks.
			Left justify the information and fill unused positions with
			blanks.

112-113	Establishment	2	Required. Enter the state code from the State & U.S.
	State		Territory Abbreviations table in Part A. Sec. 11, State
			Abbreviations.

114-122	Establishment	9	Required. Enter the complete nine-digit ZIP Code of the
	ZIP Code		establishment. Numeric characters only.
			Left justify the five-digit ZIP Code and fill the remaining four
			positions with blanks when only entering a five-digit ZIP
			Code.

123-131	Employer	9	Required. Enter the nine-digit number assigned to the
	Identification		employer by the IRS. Don’t enter hyphens, alphas, all 9s or
	Number		all zeros.
			Numeric characters only.

36

Field

Position

Field Title

Form 8027 – Record Layout

Length	Field Description and Information

132-171	Employer	40	Required. Enter the name of the employer as it appears on
	Name		Form 941. Any extraneous information must be deleted.
			Allowable characters are alphas, numerals and blanks.
			Left justify the information and fill unused positions with
			blanks.

172-211	Employer	40	Required. Enter the mailing address of the employer. The
	Street		street address should include the number, street,
	Address		apartment, or suite number (use a post office box only if
			mail isn’t delivered to a street address).
			Allowable characters are alphas, numerals, and blanks.
			Left justify the information and fill unused positions with
			blanks.

212-236	Employer City	25	Required. Enter the city, town, or post office.
			Allowable characters are alphas, numerals, and blanks.
			Left justify the information and fill unused positions with
			blanks.

237-238	Employer	2	Required. Enter the state code from the State & U.S.
	State		Territory Abbreviations table in Part A. Sec. 11, State
			Abbreviations.

239-247	Employer ZIP	9	Required. Enter the complete nine-digit ZIP Code of the
	Code		establishment. Numeric characters only.
			Left justify the five-digit ZIP Code and fill the remaining four
			positions with blanks when only entering a five-digit ZIP
			Code.

248-259	Charged Tips	12	Required. Enter the total amount of tips that are shown on
			charge receipts for the calendar year. Numeric characters
			only. Don’t enter decimal points, dollar signs, or commas.
			Enter amounts in U.S. dollars and cents. The right-most
			two positions represent cents. Right justify information and
			fill unused positions with zeros. Enter zeros if this field isn’t
			utilized.

260-271	Charged	12	Required. Enter the total sales for the calendar year other
	Receipts		than carry-out sales or sales with an added service charge
			of ten percent or more, that are on charge receipts with a
			charged tip shown. See Part B. Sec. 8, Accuracy of Data
			and Common Problems for information that is more
			detailed.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Enter amounts in U.S. dollars and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

37

Field

Position

Field Title

Form 8027 – Record Layout

Length	Field Description and Information

272-283	Service	12	Required. Enter the total amount of service charges less
	Charges Less		than 10 percent added to customers’ bills and distributed to
	Than 10		your employees for the calendar year. Service charges
	Percent		added to the bill aren’t tips since the customer doesn’t have
			a choice. Service charges are treated as wages when
			distributed to the employees and are included on Form W-
			2.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Amount must be entered in U.S. dollars
			and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

284-295	Indirect Tips	12	Required. Enter the total amount of tips reported by
	Reported		indirectly tipped employees (e.g., bussers, service
			bartenders, cooks) for the calendar year. For more detailed
			information, see Part B. Sec. 8, Accuracy of Data and
			Common Problems.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Amount must be entered in U.S. dollars
			and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

296-307	Direct Tips	12	Required. Enter the total amount of tips reported by
	Reported		directly tipped employees (e.g., servers, bartenders) for the
			calendar year. For more detailed information, see Part B.
			Sec. 8, Accuracy of Data and Common Problems.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Amount must be entered in U.S. dollars
			and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

38

Field

Position

Field Title

Form 8027 – Record Layout

Length	Field Description and Information

308-319	Total Tips	12	Required. Enter the total amount of tips reported by all
	Reported		employees (both indirectly tipped and directly tipped) for
			the calendar year. For more detailed information, see Part
			B. Sec. 8, Accuracy of Data and Common Problems.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas.
			Amount must be entered in U.S. dollars and cents. The
			right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

320-331	Gross	12	Required. Enter the total gross receipts from the provision
	Receipts		of food and beverages for this establishment for the
			calendar year. Don’t include receipts for carryout sales or
			sales with an added service charge of 10 percent or more.
			For more detailed information, see Part B. Sec. 8, Accuracy
			of Data and Common Problems.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Amount must be entered in U.S. dollars
			and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

332-343	Tip	12	Required. Enter the amount determined by multiplying
	Percentage		Gross Receipts for the year (field positions 320 -331) by the
	Rate Times		Tip Percentage Rate (field positions 344- 347). For
	Gross		example:
	Receipts
				Value of Gross Receipts	=000045678900
				Tip Percentage Rate	=0800
				multiply
				45678900 by.0800	=3654312
				enter	000003654312
			If tips are allocated using other than the calendar year,
			enter zeros; this may occur if you allocated tips based on a
			pay period or on a quarterly basis. For more detailed
			information, see Part B. Sec. 8, Accuracy of Data and
			Common Problems.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Amount must be entered in U.S. dollars
			and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

			39

Field

Position

Field Title

Form 8027 – Record Layout

Length	Field Description and Information

344-347	Tip	4	Required. Enter 8 percent (as 0800) unless a lower rate
	Percentage		has been granted by the IRS. A copy of the determination
	Rate		letter must follow the electronic submission. See Part A.
			Sec. 6, .02 Allocation of Tips.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas.

348-359	Allocated Tips	12	Required. If the Tip Percentage Rate times Gross Receipts
			(field positions 332-343) is greater than Total Tips
			Reported (field positions 308-319), the difference becomes
			Allocated Tips. Otherwise, enter all zeros. If tips are
			allocated using other than the calendar year, enter the
			amount of allocated tips from your records. For more
			detailed information, see Part B. Sec. 8, Accuracy of Data
			and Common Problems.
			Numeric characters only. Don’t enter decimal points, dollar
			signs, or commas. Amount must be entered in U.S. dollars
			and cents.
			The right-most two positions represent cents. Right justify
			information and fill unused positions with zeros. If this field
			isn’t utilized, enter zeros.

360	Allocation	1	Required. Use the following list to enter the allocation
	Method		method used for Allocated Tips (field positions 348-359).

				Indicator	Usage
				0	allocated tips are equal to zero
				1	allocation based on hours worked
				2	allocation based on gross receipts
				3	allocation based on a good-faith agreement


361-364	Number of	4	Required. Enter the total number of directly tipped
	Directly		employees who worked at the establishment during the
	Tipped		calendar year. This is the cumulative total number (must be
	Employees		greater than zero) of directly tipped employees employed
			by the establishment at any time during the calendar year.
			Numeric characters only.
			Right justify information and fill unused positions with
			zeros.

365-369	Transmitter	5	Required. Enter the five-digit Transmitter Control Code
	Control Code		assigned by the IRS. Alpha and numeric characters.
	(TCC)

40

Field

Position

Field Title

Form 8027 – Record Layout

Length	Field Description and Information

370	Corrected	1	Required. Enter blank for an original return. Enter “G” for a
	8027 Indicator		corrected return. A corrected return must be a completely
			new return replacing the original return. Alpha character
			only.

371	Final Return	1	Required. Enter the appropriate code:
	Indicator
				Code	Usage
				F	This is the last time the employer will file
					Form 8027
				N	This isn’t the last time the employer will file
					Form 8027
			Don’t enter a blank.

372	Charge Code	1	Required. Enter the appropriate code:
	Indicator
				Code	Usage
				1	Your establishment accepts credit cards,
					debit cards or other charges
				2	Your establishment doesn’t accept credit
					cards, debit cards or other charges

373-374	Blank	2	Enter blanks.

375-378	Tax Year	4	Required. Enter the four-digit tax year. Numeric characters
			only.

379	Prior Year	1	Required. Enter a “P” only if reporting prior year data;
	Indicator		otherwise, enter a blank. Alpha character only.

380	Test File	1	Required for test files only. Enter “T” if this is a test file;
	Indicator		otherwise, enter a blank.

381-410	Reserved	30	Enter blanks.

411-418	Record	8	Required. Enter the number of the record as it appears
	Sequence		within the file. The first record in the file will be “1” and each
	Number		record thereafter must be increased by one in ascending
			numerical sequence, i.e. 2, 3, 4, etc. For example, the first
			record in the file would appear as “00000001”, followed by
			“00000002”, “00000003” and so on until the final record of
			the file.
			Right justify numbers with leading zeros in the field.

419-420	Blank	2	Enter blanks or CR/LF characters.

41

Sec. 3 Record Layout

Form 8027 — Record Layout

Establishment	Establishment		Establishment	Establishment	Establishment
Type	Numbers		Name	Street Address	City

1	2-6	7-46		47-86	87-111

Establishment	Establishment		Employer	Employer Name	Employer Street
State	ZIP Code		Identification		Address
			Number

112-113	114-122	123-131		132-171	172-211

Employer City	Employer State		Employer ZIP	Charged Tips	Charged
			Code		Receipts

212-236	237-238	239-247		248-259	260-271

Service Charges	Indirect Tips		Direct Tips	Total Tips	Gross Receipts
Less Than 10	Reported		Reported	Reported
Percent

272-283	284-295	296-307		308-319	320-331

Tip Percentage	Tip Percentage		Allocated Tips	Allocation	Number of
Rate Times	Rate			Method	Directly Tipped
Gross Receipts					Employees

332-343	344-347	348-359		360	361-364

Transmitter	Corrected 8027		Final Return	Charge Card	Blank
Control Code	Indicator		Indicator	Indicator
(TCC)

365-369	370	371		372	373-374

Tax Year	Prior Year		Test File	Reserved	Record Sequence
	Indicator		Indicator		Number

375-378	379	380		381-410	411-418

Blank or CR/LF

419-420

42

Part D

Extension of Time

43

44

Sec. 1 Extension of Time

.01 Application for Extension of Time to File Information Returns (30-day automatic)

An application for extension of time to file information returns covered by Form 8809 must be filed by the due date of the return for which the extension is being requested. A separate extension application is required for each issuer/filer.

Form W-2 and Form 1099-NEC reporting Nonemployee Compensation can only request a non-automatic extension of time and must be filed on paper Form 8809. An automatic 30-day extension isn’t available. Treasury Decision (TD) 9838.

The IRS encourages the issuer/filer community to utilize electronic filing via the FIRE production system (options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an extension of time to file information returns:

Method	How To	Notification


Electronic File	A request for an extension of time to file information	Transmitters requesting
Transmission	returns may be filed electronically by transmitting an	an extension of time via
Note: A TCC is	electronic extension file. Files must be formatted	an electronic file will
	based on the Extension of Time Record Layout.	receive the file status
required. Refer to Part	Scanned or PDF documents won’t be accepted.	results online.
B. Sec. 1, Information	Note: This option can’t be used to request non-
Returns (IR)
Application for	automatic extensions for Form W-2, Form 1099-
Transmitter Control	NEC, and additional 30-day extensions. Refer to
Code (TCC)	Form 8809 instructions.

Online submission of	Fill-in Form 8809 may be completed online via the	Forms 8809 completed
Extension of Time to	FIRE Production System at https://fire.irs.gov. From	online receive an instant
File Information	the Main Menu click “Extension of Time	acknowledgement on
Returns	Request” and then click “Fill-in Extension	screen if forms are
	Form”. To complete the submission, enter your	completed properly and
	valid 10-digit PIN.	timely.
	Refer to Part B. Sec. 4 Connecting to FIRE.
	Note: This option can’t be used to request non-
	automatic extensions for Forms W-2 or Form 1099-
	NEC, and additional 30- day extensions. Refer to
	Form 8809 Instructions.

Paper submissions of	Form 8809 will be available on www.irs.gov/forms-	Approval letters won’t be
Form 8809,	pubs.	issued for automatic and
Application for	• Extension requests submitted on an obsolete	additional 30-day
Extension of Time to		extension requests and
	Form 8809 won’t be accepted.
File Information		non-automatic extension
	• Mailing address:
Returns		requests. Issuer/filer will
	Department of the Treasury	receive incomplete or
	Internal Revenue Service	denial letters when
	Ogden, UT 84201-0209	applicable.
	• Faxing is no longer an option.

45

Electronic file processing results will be sent via email if a valid email address was provided on the “Verify Your Filing Information” screen. If you’re using email filtering software, configure software to accept email from fire@irs.gov and irs e-helpmail@irs.gov.

If the request for extension of time to file an information return is received beyond the due date of the information return, the request will be denied. For more information on extension requests and requesting an additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns.

To create the file used to submit extensions of time via electronic file transmission method, the transmitter must have an active Transmitter Control Code (TCC) and submit files containing only one TCC.

Extension of Time requests submitted through the FIRE System (Production and Test) will require the entry of your FIRE account PIN.

Note: Don’t electronically transmit tax year 2021 extension requests before January 10, 2022. If an alert is posted on the FIRE webpage indicating the system is available before then, you may transmit extension requests.

.02 Extension of Time Record Layout

The following Record Layout contains the specifications to create a file to transmit extensions of time requests electronically that include:

Required 200-byte format.

General Field Description with information to assist in completing each field.

Record Layout for Extension of Time

Field Position

Field Title

Length

General Field Description

1-5

Transmitter

5

Required. Enter the five-character alphanumeric

Control Code

Transmitter Control Code (TCC) issued by the IRS. Only

one TCC per file is acceptable.

Note: Positions 6 through 187 should contain information about the issuer or employer for whom the extension of time to file is being requested. Don’t enter transmitter information in these fields.

6-14	Issuer TIN	9	Required. Enter the valid nine-digit EIN or SSN assigned
			to the issuer. Don’t enter blanks, hyphens, or alpha
			characters. All zeros, ones, twos, etc., will have the effect
			of an incorrect TIN. For foreign entities that aren’t
			required to have a TIN, this field may be blank; however,
			the Foreign Entity Indicator in position 187 must be set to
			“X”.

15-54	Issuer Name	40	Required. Enter the name of the payer whose TIN
			appears in positions 6-14.
			Left justify the information and fill unused
			positions with blanks.

55-94	Second Issuer	40	Required. If additional space is needed, this field may be
	Name		used to continue name line information. Otherwise, enter
			blanks. Example: c/o First National Bank. Left justify
			information and fill unused positions with blanks.

			46

Field Position

Field Title

Length

General Field Description

95-134

Issuer Address

40

Required. Enter the issuer’s address. The street address

should include the number, street, apartment, suite

number, or P.O. Box if mail isn’t delivered to a street

address. Left justify information and fill unused positions

with blanks.

135-174

Issuer City

40

Required. Enter the issuer’s city, town, or post office.

Left justify information and fill unused positions with

175-176

Issuer State

2

Required. Enter the issuer’s valid U.S. Postal Service

state abbreviation. Refer to Part A. Sec. 11, State

Abbreviations.

177-185

Issuer ZIP

9

Required. Enter the issuer’s ZIP Code. If using a five-

Code

digit ZIP Code, left justify the information and fill unused

positions with blanks. Numeric characters

186

Document

1

Required. From the table below, enter the appropriate

Indicator (See

document code that indicates the form for which an

Note below)

extension of time is being requested.

Document

Code

1097-BTC, 1098, 1098-C, 1098-E, 1098-F,

2

1098-T, 1098-Q, 1099-A, 1099-B, 1099-C,

1099-CAP, 1099-DIV, 1099-G, 1099-INT,

1099-K, 1099-LTC, 1099-LS, 1099-MISC,

1099-OID, 1099-PATR, 1099-Q, 1099-R,

1099-S, 1099-SA, 1099-SB, 3921, 3922, or

W-2G

5498

3

1042-S

4

8027

5

5498-SA

6

5498-ESA

7

1095-B

8

1094/1095-C

9

Note: Don’t enter any other values in this field.

Submit a

separate record for each document. For example, when

requesting an extension for Form 1099-INT and Form

5498 for the same issuer, submit one record with “2”

coded in this field and another record with “3” coded in

this field. When requesting an extension for Form 1099-

DIV and Form 1099-MISC for the same issuer, submit

one record with “2” coded in this field.

187

Foreign Entity

1

Enter “X” if the issuer is a foreign entity.

Indicator

188-198

Blank

11

Enter blanks.

199-200

Blank

2

Enter blanks or carriage return/line feed (CR/LF)

characters.

47

Extension of Time Record Layout

Transmitter	Issuer TIN	Issuer Name	Second Issuer	Issuer	Issuer City
Control Code			Name	Address

1-5	6-14	15-54	55-94	95-134	135-174

Issuer State	Issuer ZIP	Document	Foreign Entity	Blank	Blank or
	Code	Indicator	Indicator		CR/LF

175-176	177-185	186	187	188-198	199-200

48

Part E

Exhibits

49

50

Exhibit 1 Publication 1239 Tax Year 2021 Revision Updates

Date	Location	Update


		No updates at this time.

51

INTENTIONALLY LEFT BLANK

52

IRS Releases Publication 1239 (10/2021), Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips