IRS RELEASES ELECTRONIC AND MAGNETIC FILING REQUIREMENTS FOR W-4S.

Rev. Proc. 99-47

TABLE OF CONTENTS

SEC. 1. PURPOSE

.01 The purpose of this revenue procedure is to update Rev. Proc. 98-26, March 30, 1998, (IRS Pub. 1245), which outlines the requirements and conditions for submitting certain Forms W4, Employee's Withholding Allowance Certificate, magnetically or electronically to the Internal Revenue Service (IRS), Martinsburg Computing Center (MCC).

.02 Revenue procedures are generally revised to reflect legislative and form changes. Comments concerning this revenue procedure or suggestions for making it more helpful can be addressed to Internal Revenue Service, Martinsburg Computing Center, ATTN: IRB Information Support Section, 230 Murall Dr, Kearneysville, WV 25430.

.03 The following revenue procedures and publications provide more detailed filing procedures for certain information returns and can be obtained by contacting your local IRS office or by calling 1-800-829-3676:

(a) "Instructions for Forms 1099, 1098, 5498, and W-2G" provides specific instructions on completing and submitting information returns to IRS.

(b) Rev. Proc. 84-33, 1984-1 C.B. 502, regarding the optional method for agents to report and deposit backup withholding.

(c) Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099 Series, 5498, and W- 2G.

(d) Publication 1220, Specifications for Filing Form 1098, 1099, 5498, and W-2G Magnetically or Electronically.

(e) Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Magnetically or Electronically.

(f) Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically

.04 Refer to Part A, Sec. 10, for definitions of terms used in this publication.

SEC. 2. NATURE OF CHANGES

In this publication, major changes have been emphasized by uppercasing. This has been done to assist filers in identifying new information. Filers are still advised to read the publication in its entirety.

The changes are as follows:

.01 EDITORIAL CHANGES

(a) Under Part A, Sec. 3, "WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER", the address is now 230 Murall Dr, Kearneysville, WV 24530.

(b) The Information Reporting Program-Bulletin Board System (IRP-BBS) is no longer in use. The information in Part B, Sec. 6 Asynchronous (IRP-BBS) electronic filing specifications has been completely revised to provide instructions for the Filing Information Returns Electronically (FIRE) system.

(c) The new number for the electronic filing system is 304-262- 2400.

(d) The following types of media are no longer acceptable by IRS/MCC:

(1) 5-1/4 inch diskettes;

(2) 3-1/2 inch diskettes created on a non-MS-DOS system;

(3) 3-1/2 inch diskettes created on a System 36 or AS400

(e) The following QIC (quarter inch cartridge) sizes have been deleted from Part B, Sec. 5:

      Size      Tracks    Density          Capacity

There are no programming changes for tax year 1999. Corrections to Rev. Proc. 98-26 printed in Internal Revenue Bulletin No. 1998- 24, dated June 15, 1998, Announcement 98-48 have been incorporated into this revision.

SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER

.01 All Forms W-4 filed magnetically or electronically are processed at IRS/MCC. Magnetic media containing Forms W-4 is to be sent to the following address:

     IRS-Martinsburg Computing Center

.03 Questions pertaining to magnetic media/electronic filing of Form W-2 must be directed to the Social Security Administration (SSA) Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.

.04 A taxpayer or authorized representative may request a copy of a tax return or a Form W-2 filed with a return by submitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).

.05 The IRS/MCC Call Site, located in Kearneysville, WV, provides service to the payer/employer community (financial institutions, employers, and other transmitters of information returns). The IRS/MCC Call Site answers questions concerning tax law and the magnetic/electronic filing of questionable Forms W-4 as well as information returns (Forms 1096, 1098, 1099, 5498, 5498-MSA, 8027, W-2G, W-3, and 1042-S), inquiries dealing with backup withholding due to missing and incorrect taxpayer identification numbers and questions concerning paper filing of Forms W-2. 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 information 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. 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.

.06 Telephone inquiries may be made Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time. The telephone numbers for magnetic media/electronic inquiries or electronic submissions are:

     304-263-8700 - Call Site

.01 Employers are required to send to IRS quarterly, copies of all Forms W-4 received during the quarter from employees still employed at the end of the quarter who claim the following:

(a) More than 10 withholding allowances, or

(b) Exempt status and are expected to earn more than $200 a week.

.02 Employers are not required to send other Forms W-4 unless notified by IRS in writing to do so.

.03 Employers may submit all information magnetically or electronically; of a combination of magnetic/electronic files and paper documents is acceptable, provided there are no duplications or omission of documents. However, magnetic/electronic filing is preferred and strongly encouraged.

.04 A Form W-4 with a written statement attached from the employees must be filed on paper, not on magnetic media. If filing paper Forms W-4, the employer may send them in each quarter with papers forms 941. If the employer submits the paper Forms W-4 at any time other than quarterly, a cover letter must be submitted giving the employer's name, address, employer identification number (EIN), and the number of Forms W-4 included.

NOTE: MCC DOES NOT PROCESS PAPER RETURNS. PAPER RETURNS MUST BE FILED WITH THE APPROPRIATE SERVICE CENTER. SEE FORM 941 INSTRUCTIONS FOR THE APPROPRIATE SERVICE CENTER

SEC. 5. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY

.01 Employers, or their transmitters, who wish to file magnetically or electronically, must submit a Form 4419, Application for Filing Information Returns Magnetically/Electronically. Instructions for its completion are on the reverse of the form.

.02 Magnetic/electronic files may not be filed with IRS/MCC until authorization to file is received. Requests will be approved or disapproved within 30 days of receipt.

.03 Only applications of employers or transmitters whose equipment specifications in Part B, Sec. 2, 3, 4, 5 or 6 will be approved.

.04 Once authorization to file has been granted, a five- character numeric Transmitter Control Code (TCC) will be assigned. Approval will continue in effect in succeeding years provided the requirements of the current revenue procedure are met and there are no equipment changes by the employer or transmitter. Although a TCC may have already been assigned to a transmitter for the filing of information returns, the Form W-4 requires a separate TCC of its own. This TCC must appear on all transmittal forms submitted with magnetic/electronic files, as well as other correspondence. The TCC must also be coded into positions 319-323 of the Form W-4 record. (See Part B, Sec. 7.)

.05 New applications (Forms 4419) are required whenever

(a) You discontinue filing magnetically/electronically for two years, in which case your TCC may have been reassigned. You may call IRS/MCC to verify if your TCC is still valid.

(b) You have used a service agency in the past, and they had their own TCC to prepare your files but you now have computer equipment compatible with that of IRS, in which case you must request your own TCC.

SEC. 6. FILING DUE DATES

.01 Magnetic/electronic reporting of Forms W-4 to IRS must be at least quarterly (monthly reporting is encouraged). The following are the quarter end dates:

      Period Covered                Due Date

SEC. 7. FILING FORMS W-4 MAGNETICALLY/ELECTRONICALLY

.01 A Magnetic Media/Electronic Reporting Package which includes the current revenue procedure and the necessary transmittal forms will be mailed to approved filers each year.

.02 If the employer chooses to file magnetically/electronically, then a Form 6466, Transmittal of Forms W-4 Reported Magnetically/ Electronically, must be sent to the IRS/MCC as prescribed in Part A, Sec. 3.

.03 Form 6466 MUST be signed by the employer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent), on behalf of the employer if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption "FOR: (name of employer)."

.04 Although a duly authorized agent signs the affidavit, the employer(s) is held responsible for the accuracy of the Forms W-4 filed magnetically or electronically.

.05 DO NOT REPORT THE SAME INFORMATION ON PAPER DOCUMENTS THAT YOU REPORT MAGNETICALLY/ELECTRONICALLY. If you report part of your returns on paper and part magnetically or electronically, be sure that duplicate returns are not included on both.

.06 Before submitting your magnetic/electronic file, include the following:

(a) A signed Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically along with a Form 6467, Transmittal of Forms W-4 Reported Magnetically/ Electronically(Continuation), if you submit data for multiple employers. These forms must be mailed or faxed the same day electronic files are submitted.

(b) Your media (tape, diskette, or cartridge) with an external identifying label. Notice 1027 describes the information which should be included on this self-prepared label.

(c) On the outside of the shipping container, affix the label IRB Special Projects. This label is included in the publication.

.07 IRS/MCC will not return filers' magnetic media after it has been successfully processed. Should filers wish to know if their media was received by IRS/MCC, a delivery service that provides certification of delivery is recommended.

.08 IRS cannot accept any Cash-On-Delivery (COD) or Charged-to- IRS shipments of reportable tax information that an individual or organization is legally required to file. Because of the high volume of data received and shipping cost involved, special shipping containers will not be returned.

.09 Use this record format and processing capabilities to file Forms W-4 submitted for the quarter ending March 31, 2000 and for all subsequent filings.

SEC. 8. REPLACEMENT FILES

THE MAGNETIC MEDIA/ELECTRONIC SPECIFICATIONS CONTAINED IN PART B OF THIS REVENUE PROCEDURE MUST BE STRICTLY ADHERED TO. If files are not processable, they will be returned to you for replacement and resubmission, or submission of paper Forms W-4. Replacement files must be resubmitted to IRS/MCC within 45 days of the date of the enclosed letter. The media should be identified as replacement data by writing, typing or printing "Magnetic Media Replacement" on the external label used on the magnetic media and marking the replacement box on the Form 6466. IF FILING ELECTRONICALLY, YOU SHOULD CHOOSE REPLACEMENT WHEN ASKED FOR THE TYPE OF SUBMISSION TO IDENTIFY A REPLACEMENT FILE BEFORE TRANSMISSION BEGINS.

SEC. 9. EFFECT ON PAPER DOCUMENTS

.01 Magnetic/electronic reporting to IRS eliminates the need to submit copies of paper Forms W-4.

.02 If part of the Forms W-4 are reported magnetically/ electronically and the remainder are reported on paper forms, the paper Forms W-4 must be mailed to the appropriate service center.

 SEC. 10. DEFINITION OF TERMS

SEC. 1. GENERAL

.01 The specifications contained in this part of the revenue procedure define the required format and content of the records to be included in the magnetic/electronic file. Use this revenue procedure to file Forms W-4 submitted for the quarter ending March 31, 2000 and all subsequent filings.

.02 An external label must appear on each tape, tape cartridge and diskette submitted. Notice 1027 details what information must be on the label. The diskettes used must be MS/DOS compatible.

SEC. 2. TAPE SPECIFICATIONS

.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) Recording density -- 1600 or 6250 BPI

(3) If you use UNISYS Series 1100, you must submit an interchange tape.

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

(1) Odd parity

(2) Recording density -- 1600 or 6250 BPI

.02 All tape files must have the following characteristics:

(a) 0.5 inch (12.7 mm) wide computer grade magnetic tape,

(b) Tape thickness: 1.0 or 1.5 mils,

(c) Reel diameter: 10.5 inch (26.67 cm), 8.5 inch (21.59 cm), or 7 inch: (17.78 cm) and

(d) Reel of tape up to 2400 feet (731.52 m).

.03 All records, including Header and Trailer Labels (if used) must be transmitted using the same density.

.04 The tape records defined in this revenue procedure may be blocked subject to the following:

(a) A block must not exceed 32,550 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 9's; however, the last block of the file may be filled with 9's 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 descriptors 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 350.

(d) All data records are a fixed record length of 350 positions an and may not span blocks.

.05 Labeled or unlabeled tapes may be submitted.

.06 For the purposes of this revenue procedure the following must be used:

Tape Mark:

(a) Used to signify 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.

.07 Do not submit an employee Form W-4 record without the required employer identification information. Every record must contain both employee and employer data.

SEC. 3. 3-1/2-INCH DISKETTE SPECIFICATIONS

.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 350 bytes per record.

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

(e) Positions 349 and 350 of each record have been reserved for carriage return/line feed (cr/lf) characters.

(f) Filename of QWFIAX must be used. Do not enter any other date in this field. The extension will indicate the sequence of the diskettes within the file. For example, the first diskette, will be named QWFTAX.001, the second diskette will be QWFTAX.002, etc.

(g) A diskette file may consist of multiple diskettes as long as the file naming conventions are adhered to.

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

 Capacity       Tracks         Sides/Density       Sector Size

SEC. 4. 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, 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 or 36-track parallel (See NOTE).

(4) Cartridges will contain 37,871 CPI (characters per inch). or 75,742 CPI.

(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 32,550 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 350.

(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) Used to signify 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 AND TRANSMITTAL FORM 6466 WHETHER THE CARTRIDGE IS 36-TRACK OR 18-TRACK.

SEC. 5. 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

(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.

.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 32,550 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 9's; however, the last block of the file may be filled with 9's 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 350.

(d) Various COPY commands have been successful, however, the SAVE OBJECT COMMAND is not acceptable.

(e) Records may not span blocks.

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

.04 For the purposes of this revenue procedure, the following must be used:

Tape Mark:

(a) Used to signify 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 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.

.06 4mm (.157-inch) cassettes are 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 1.3 Gb or 2 Gb, or DDS-2 at 4Gb.

(e) The general specifications for 8mm cartridges will also apply to the 4mm cassettes.

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

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

(b) QIC cartridges must meet the following specifications:

        Size         Tracks          Density         Capacity

01. IRS/MCC IS IN THE PROCESS OF UPDATING ALL OF ITS HARDWARE AND SOFTWARE FOR ELECTRONIC FILING. EFFECTIVE OCTOBER 31, 1999, THE INFORMATION REPORTING PROGRAM BULLETIN BOARD SYSTEM (IRP-BBS) ELECTRONIC FILING SYSTEM WILL BE DISCONTINUED. STARTING NOVEMBER 1, 1999, USERS WILL BE ABLE TO ACCESS THE NEW ELECTRONIC SYSTEM VIA AN ANALOG AND ISDN BRI CONNECTIONS. THE NEW SYSTEM IS DESIGNED TO SUPPORT THE ELECTRONIC FILING OF INFORMATION RETURNS ONLY. THE NEW TELEPHONE NUMBER FOR ELECTRONIC FILING IS (1-304-262-2400). PUBLICATIONS AND FORMS WILL NO LONGER BE BE ELECTRONICALLY AVAILABLE FROM MCC. USERS NEEDING THE PUBLICATIONS AND FORMS THAT WERE FORMERLY AVAILABLE ON THE IRP-BBS WILL NEED TO DOWNLOAD THEM FROM THE IRS WEBSITE AT WWW.IRS.GOV OR BY CALLING 1-800-TAX-FORM (1-800-829-3676).

.02 Electronic filing of Form W-4 originals and replacements is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, BUT IS NOT A REQUIREMENT. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically.

.03 The electronic filing of Forms W-4 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 tax returns. Filers with questions of this nature will be directed to the Customer Service toll-free number (1-800-829-1040) for assistance.

.04 Filers participating in the electronic filing program for Forms W4 will submit their returns to IRS/MCC electronically and not through magnetic media or paper filing. Files submitted in this manner must be in standard ASCII code.

.05 The format of the record is the same for electronically filed records as they are for 3-1/2-inch diskettes, tapes, and tape cartridges and must be in standard ASCII code.

.06 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically. (Filers who currently have a TCC for magnetic media filing of Forms W-4 do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 5, for information on how to obtain a TCC.

.07 Once a TCC is obtained, electronic filers assign their own passwords and do not need prior or special approval.

.08 With 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 log on and are up to 8 alpha/numerics, which are case sensitive, However, if filers do forget their password, call 304-263-8700 for assistance.

Note: Passwords are case sensitive.

.09 Electronically filed Forms W-4 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.

.10 DO NOT TRANSMIT DATA ELECTRONICALLY FROM JANUARY 1 THROUGH JANUARY 5. THIS WILL ALLOW TIME FOR IRS/MCC TO UPDATE THEIR SYSTEM TO REFLECT CURRENT YEAR CHANGES.

.11 DATA COMPRESSION IS ENCOURAGED WHEN SUBMITTING FORMS W-4 ELECTRONICALLY. MCC HAS THE ABILITY TO DECOMPRESS FILES CREATED USING SEVERAL POPULAR SOFTWARE COMPRESSION PROGRAMS SUCH AS ARC, COMPRESS, LHARC, AND PKZIP. THE TIME REQUIRED TO TRANSMIT FORMS W-4 ELECTRONICALLY WILL VARY DEPENDING ON THE MODEM SPEED AND THE TYPE OF DATA COMPRESSION USED, IF ANY. THE TIME REQUIRED TO TRANSMIT A FILE CAN BE REDUCED BY AS MUCH AS 85 PERCENT BY USING SOFTWARE COMPRESSION AND HARDWARE COMPRESSION. THE FOLLOWING ARE ACTUAL TRANSMISSION RATES ACHIEVED IN TEST UPLOADS OF 1099 INFORMATION AT MCC USING COMPRESSED FILES. THE ACTUAL TRANSMISSION RATES WILL VARY DEPENDING ON THE MODEM SPEEDS.

 ____________________________________________________________________

.12 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.

.13 THE RESULTS OF THE ELECTRONIC TRANSMISSION WILL BE AVAILABLE IN THE FILE STATUS AREA OF THE ELECTRONIC SYSTEM WITHIN TWO WEEKS; HOWEVER, NO FURTHER PROCESSING WILL OCCUR UNTIL THE SIGNED FORM 6466 IS RECEIVED. THE TRANSMITTER MUST MAIL OR FAX THE SIGNED FORM 6466 THE SAME DAY THE ELECTRONIC TRANSMISSION IS MADE. NO RETURN IS CONSIDERED FILED UNTIL A FORM 6466 IS RECEIVED BY IRS/MCC.

.14 Form 6466 can be ordered by calling the IRS toll-free forms and publications order number 1-800-TAX-FORM, (1-800-829-3676), or it may be computer-generated. IT MAY ALSO BE OBTAINED FROM THE INTERNET AT WWW.IRS.GOV. If a filer chooses to computer-generate Form 6466, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.

.15 Forms 6466 may be mailed to the following address:

             If by Postal Service, air or truck freight:

.17 DUE TO THE LARGE NUMBER OF COMMUNICATIONS PRODUCTS AVAILABLE, IT IS IMPOSSIBLE TO PROVIDE SPECIFIC INFORMATION ON A PARTICULAR SOFTWARE PACKAGE OR HARDWARE CONFIGURATION. FILERS SHOULD CONTACT THEIR SOFTWARE OR HARDWARE OR HARDWARE SUPPLIER FOR ASSISTANCE. YOUR BROWSER WILL NEED TO BE CAPABLE OF FILE UPLOADS. (I.E. INTERNET EXPLORER 4.0, NETSCAPE NAVIGATOR 2.0 OR HIGHER). THE FOLLOWING ARE SOME GENERAL INSTRUCTIONS (MANY OF THESE SETTINGS MAY ALREADY BE SET BY DEFAULT IN YOUR SOFTWARE):

     (a) DIAL-UP NETWORK SETTINGS:

.19 ONCE YOU ARE AN ESTABLISHED USER, SELECT THE LOGON, OPTION AND THEN YOU WILL BE PROMPTED FOR YOUR LOGON NAME AND PASSWORD. ONCE YOU HAVE ENTERED THIS INFORMATION, YOU WILL BE AT THE MAIN MENU. SELECT ONE OF THE FOLLOWING OPTIONS:

(a) ELECTRONIC FILING -- THIS OPTION WILL ALLOW YOU TO SEND YOUR FILES AND PROVIDE US WITH CURRENT MAILING ADDRESS INFORMATION IN CASE WE NEED TO SEND ANY CORRESPONDENCE.

(b) FILE STATUS -- THIS OPTION WILL DISPLAY THE RESULTS OF YOUR FILE TRANSFER AND WILL BE POSTED IN THIS AREA WITH IN 2 WEEK.

COMMON PROBLEMS ASSOCIATED WITH ELECTRONIC FILING

1. NO FORM 6466, TRANSMITTAL OF FORMS W-4 REPORTED MAGNETICALLY/ ELECTRONICALLY.

EVEN THOUGH YOU HAVE SENT YOUR FORMS W-4 ELECTRONICALLY, YOU STILL NEED TO FAX OR MAIL THE FORM 6466. SEE PART B, SEC. 6.15 FOR THE MAILING ADDRESS. THE FAX NUMBER IS 304-264-5602.

2. TRANSMITTER DOES NOT DIAL BACK TO THE ELECTRONIC SYSTEM TO DETERMINE FILE ACCEPTABILITY.

WITHIN 2 WEEKS THE RESULTS OF YOUR FILE TRANSMISSION WILL BE POSTED UNDER THE OPTION CALLED FILE STATUS. IT IS VERY IMPORTANT THAT YOU CHECK THIS OPTION BECAUSE IF YOUR FILE IS BAD WE MUST RECEIVE A REPLACEMENT WITHIN 45 DAYS.

3. TRANSMITTER COMPRESSES SEVERAL FILES INTO ONE.

ONLY COMPRESS ONE FILE AT A TIME. FOR EXAMPLE, IF YOU HAVE 10 UNCOMPRESSED FILES TO SEND, COMPRESS EACH FILE SEPARATELY AND SEND 10 SEPARATE COMPRESSED FILES.

4. TRANSMITTER SENDS A FILE AND FILE STATUS INDICATES THAT THE FILE IS GOOD, BUT THE TRANSMITTER WANTS TO SEND A REPLACEMENT FILE TO REPLACE THE ORIGINAL/REPLACEMENT FILE.

ONCE A FILE HAS BEEN TRANSMITTED, YOU CANNOT SEND A REPLACEMENT FILE UNLESS FILE STATUS INDICATES THE FILE IS BAD. IF YOU DO NOT WANT US TO PROCESS THE FILE, YOU MUST FIRST CONTACT US AT 304-263-8700 TO SEE IF THIS IS A POSSIBILITY.

5. FILE FORMAT IS FORMATTED AS EBCDIC.

ALL FILES SUBMITTED ELECTRONICALLY MUST BE IN STANDARD ASCII CODE.

SEC. 7. FORM W-4 RECORD FORMAT AND RECORD LAYOUT

.01 This record is used to identify the employer, the employee, number of allowances, and other information that is reported an on the paper Form W-4.

.02 ALL RECORDS MUST BE A FIXED LENGTH OF 350 POSITIONS.

.03 Do not begin any record at the end of a block or diskette and continue the same record into the next block or diskette.

                        FORM W-4 RECORD FORMAT

Revenue Procedure 98-26, Publication 1245 (Rev. 3-98), is superseded.