Rev. Proc. 83-3
Rev. Proc. 83-3; 1983-1 C.B. 564
- Cross-Reference
26 CFR 601.602: Forms and instructions
(Also Part I, Sections 1441, 1442, 1443, 1461, 1462, 1463, 1464,
6011; 1.1441-1, 1.1442-1, 1.1443-1, 1.1461-2, 1.1462-1, 1.1463-1,
1.1464-1, 1.6011-1.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 85-12 Modified by Rev. Proc. 83-65
PART A. GENERAL
Section 1. Purpose
.01 The purpose of this Revenue Procedure is to update and supersede Rev. Proc. 82-13, 1982-1 C.B. 447 which sets forth the requirements and conditions under which withholding agents, as defined in Section 1.02 below, may file Form 1042S information returns on magnetic tape beginning with tax year 1982 returns.
.02 A withholding agent is defined as any person or entity, U.S. or foreign, required to withhold U.S. tax on payments of income subject to withholding from sources within the United States as provided for in Chapter 3 of the Internal Revenue Code. A withholding agent may be an individual, partnership, corporation, trust, estate, government agency (Federal, State or local), association, or a tax-exempt foundation or organization.
.03 The Internal Revenue Service encourages all entities who must file information returns and who have facilities for submitting this information on magnetic tape to use this method of filing. Withholding agents filing Form 1042S information returns in the form of magnetic tape should also be aware of the current Revenue Procedures relating to magnetic tape reporting for wage and information documents, disk-pack reporting for wage and information documents, and diskette reporting for wage and information documents. Copies of these Revenue Procedures are available from any Internal Revenue Service Center.
Sec. 2. Application for Tape Reporting
.01 Form 1042S statements may be filed on magnetic tape by withholding agents or by their agents. Tape reporting is not restricted to withholding agents with the ability to submit all their information on magnetic tape; a combination of tape records and paper documents is acceptable so long as there is no duplication or omission of documents.
.02 Withholding agents or their agents who desire to file statements in the form of magnetic tape must first file a letter of application. This letter should be addressed to the Director of the Philadelphia Service Center, Internal Revenue Service, P.O. Box 245, Bensalem, Pennsylvania 19020, Attention: Magnetic Media Coordinator.
The letter of request must contain the following:
(a) Name, address, and Employer Identification Number (EIN) of person, organization or entity making the request.
(b) Name, title, and telephone number of person to contract regarding the request.
(c) An estimate of the number of 1042S statements to be reported in tape format, and the number, if any, to be reported on paper forms.
(d) Type and nature of equipment to be used to prepare tape; i.e. manufacture and model of main frame and tape drives, tape width (1/2", 3/4", etc.), density (character per inch), and recording code (BCD, Excess 3, Octal, etc.).
(e) List of withholding agent(s) to be included in the file(s) if the requester is a transmitter or Service Bureau that is filing for a group of withholding agents. This list must include each withholding agent's name, complete address (including Zip Code), and EIN. The list should be in EIN sequence.
(f) Signature of official responsible for the preparation of tax reports or his authorized agent.
.03 The Service will act on applications and notify applicants of authorization or disapproval within 30 days of receipt of applications.
.04 Generally, withholding agents using equipment compatible with the Service's can presume that their application will be approved. Compatible tape characteristics are shown in PART "B", Section 1.01.
Where the capability to prepare serveral types of tapes exists, the Service prefers that compatible tapes be prepared.
.05 If withholding agents propose to submit convertible tapes, the Service will attempt to find conversion facilities. Generally, an application to file on magnetic tape will be disapproved only when the Service is unable to obtain facilities to convert a withholding agent's file to a compatible form.
.06 In general, once authorization to file on magnetic tape has been granted, such approval will continue in effect in succeeding years, providing that the requirements of this Revenue Procedure are met and there are no equipment changes by the withholding agent or transmitter. However, new applications are required:
(a) If the filers change from equipment producing compatible tapes to equipment producing convertible tapes.
(b) If the filers submit tapes that are not listed as either compatible or convertible.
(c) If the filers discontinue tape reporting for one or more years, then decide to resume this method of reporting.
Sec. 3. Filing of Tape Reports
.01 Packaging, shipping, and mailing instructions will be provided in the authorizing letter issued by the Service in response to an application for tape reporting.
.02 Withholding agents submitting a portion of their statements on magnetic tape and the remainder on paper forms, should file both magnetic tape records and paper documents at the Philadelphia Service Center, but in separate shipments.
.03 The withholding agent's Form 1042 tax return serves as the transmittal document for Form 1042S statements, including those on paper and on magnetic tape. For transmitters or Service Bureaus filing statements on tape for several withholding agents, separate Forms 1042 must be filed by each withholding agent included in the transmittal. Since the required Form 1042 is a tax return (with or without a remittance attached), it must be filed separately from the shipment of magnetic tape. Any additional documents required to be submitted should accompany Form 1042. (See instructions for Form 1042, U.S. Annual Return of Income Tax To Be Paid At Source under Chapter 3. Internal Revenue Code.)
.04 The dates prescribed for filing paper documents with the Service will also apply to magnetic tape filing. Requests for extensions of time for filing and related matters should made to the Director. Philadelphia Service Center. If an extension has been granted by the Service a copy of the letter granting the extension should be attached to the Form 1042.
.05 Enclose a transmittal in triplicate, in the first box of the tape shipment, with the following information:
(a) The complete name, address, and EIN of the transmitter of the tape file.
(b) Name, address, title, and telephone number of the person to contact regarding any tape file problem.
(c) The complete name and address to be used in returning the tape file.
(d) The manufacturer and model of the main frame and tape drives, the tape width, the density in characters per inch, and the recording code (BCD, Excess 3, Octal, etc.).
(e) The type of document being reported--i.e. Form 1042S.
(f) Total number of tape reels in the file.
.06 Ship to Internal Revenue Service Center, Bensalem, PA 19020. Note on the address side of the shipment: "EXPEDITE FORM 1042S STATEMENTS ON MAGNETIC TAPE, DELIVER UNOPENED TO TAPE LIBRARY."
.07 The magnetic tape specifications contained in PART "B" of this Revenue Procedure must be strictly adhered to. Deviations will not be permitted under any circumstances. All magnetic tape filings will be scanned for completeness of required fields, mathematical verification, and proper format. Tapes failing to meet specifications will not be processed, but will be returned to the transmitter for correction at the discretion of the Director, Philadelphia Service Center.
Sec. 4. Processing of Tape Statements
.01 The Service will copy the information from the original tapes and will return the original tapes to the transmitter. Normally, tapes will be returned by September 15 of the year in which submitted. However, if the tapes submitted are unprocessable, and must be returned for correction prior to processing, they will be returned within six months of the receipt of acceptable tapes. We suggest that the withholding agent retain the original tape until the expiration of the statute of limitations for assessment.
.02 The Service will prepare the appropriate statements for transmittal to Treaty countries.
Sec. 5. Corrected Statements
.01 The appropriate paper forms will normally be used if it is necessary to correct Recipient "Q" records in the magnetic tape files. Since corrected statements supersede information previously supplied, all required data fields must be completed. Annotate each form "Corrected" at the top. Corrected documents should be bundled separately from other paper documents. When correcting documents are shipped separately, an amended Form 1042 must be filed, also suitably annotated.
.02 If the withholding agent discovers that a large volume of records submitted have to be corrected, the service center magnetic tape coordinator should be contacted. He/She should ask that the original tape be returned so that the corrections can be made to it. If the service center has already processed the tape, paper documents must be prepared for the ones needing corrections.
Sec. 6. Effect on Paper Documents
.01 Magnetic tape reporting to Internal Revenue Service eliminates the need for submission of paper Forms 1042S. However, withholding agents must continue to provide recipients with requisite information, although this need not be on a copy of Form 1042S.
.02 If only a portion of the statements is reported on magnetic tape and the remainder is reported on paper forms, those paper statements must be filed on the prescribed forms.
Sec. 7. Data Entries
.01 Since taxpayer identifying numbers are not required on all Forms 1042S (see specific Instructions for Withholding Agents, Copy C of the official Form 1042S), the specifications in PART "B" of this Revenue Procedure permit omission of such identifying numbers. Although identifying numbers are not always required for nonresident alien income recipients, the Service appreciates their being furnished when available.
.02 Recipient surnames are used to computer-generate Sort Names. Use an asterisk to indicate the beginning of the surname for this purpose. If the surname is the first name on the line, as may be the case for nationals of Asian countries, the asterisk is to be omitted. In the case of a partnership or joint ownership, or some other case where more than one individual is listed, asterisk only the first surname. A blank will always precede the asterisk when it is used, but no asterisk may be followed by a blank. Do not use an asterisk with corporate names or any other business entity or governmental organization name, except partnerships or sole proprietorships.
.03 In case of multiple recipients, the name of the person whose identifying number has been provided should be placed before all other names.
.04 Sometimes the recipient identification recorded on the withholding agent's records is lengthy, and exceeds the 105 characters alloted in the Recipient Name Line and the Supplemental Name Lines on the magnetic tape records. This is most common in the case of trusts or other types of fiduciary accounts. The first 105 characters of the recipient identification normally provide sufficient descriptive data for the Service's purposes. The Service encourages all agents to make every possible attempt to truncate or abbreviate lengthy recipient descriptions.
.05 All monetary amount fields must show dollars and cents (omit the decimal point). For example, $135.72 must be shown as 13572, and $100 must be shown as 10000. All money amount fields are positive and must not be signed in any fashion. All money amounts must be right-justified and zero filled. Do not truncate any money amount fields. If the amount is more than the allowed space, prepare a second "Q" record to show the difference.
Sec. 8. Additional Information
Requests for additional copies of this Revenue Procedure, or request for additional information on tape reporting, should be addressed to the Internal Revenue Service, Philadelphia Service Center, Post Office Box 245, Bensalem, Pennsylvania 19020.
PART "B"--MAGNETIC TAPE SPECIFICATIONS
SECTION 1. GENERAL
.01 These specifications prescribe the required format and content of the records to be included in the file, but not the methods or equipment to be used in their preparation. Usually, the Service will be able to process, without translation, any compatible tape file. To be compatible, a tape file must meet all of the following:
Type of Tape--1/2 inch Mylar base, oxide coated
Recording Density--556 or 800 BPI
Parity--Even or Odd
Interrecord gap--3/4 inch
Reading Code--7 channel binary coded decimal (BCD)
.02 Convertible tapes for which conversion facilities are currently available are:
(a) 9 Channel EBCDIC (Extended Binary Coded Decimal Interchange Code):
(1) Odd Parity
(2) 800, 1600 and 6250 Densities
(b) 9 Channel ASC II (American Standard Coded Information Interchange):
(1) Odd Parity
(2) 800, 1600 Densities
(c) 200 Density
.03 An acceptable tape file for each withholding agent will contain data records as follows:
(a) Single Reel
(1) a Transmitter "T" Record; then
(2) one or more Recipient "Q" Records followed by a specific Withhold Agent "W" Record; then
(3) additional "Q" and "W" Record sequences for other withholding agents as needed; then
(4) an End of Transmission "Y" Record.
(b) Multiple Reels
(1) a Transmitter "T" Record at the beginning of each reel; then
(2) sequences of Recipient "Q" Records followed with corresponding Withholding Agent "W" Records; then
(3) and End of Reel "Z" Record on every reel except the last; and
(4) and End of Transmission "Y" Record ending the last reel.
(c) Notes
(1) a sequence of Recipient "Q" Records may be continued from one reel to the next if they apply to the same withholding agent, without the necessity of repeating the "W" Record. The sequence might be, for example, . . . QQQQZ (end of one reel); TQQQQW . . . (beginning of next reel).
(2) the End of Reel "Z" Record is identical to the Withholding Agent "W" Record, except that it also indicates the end of the reel. For example, when records for a specific withholding agent conclude at the end of a reel, the "Z" Record will be used in lieu of a "W" Record; the next tape reel will begin with a "T" Record, followed by "Q" records for an entirely new withholding agent.
.04 Affix an external label to each tape with the following information:
(1) Name of Transmitter.
(2) Number of "Q" records on that reel.
(3) Density (200, 556, 800, 1600 CPI, etc.).
(4) Channel (7 or 9).
(5) Parity (odd or even).
(6) Manufacturer and model of main frame and tape drives.
(7) Sequence number of reel, and total reels in the file (i.e., 1 of 3, 2 of 4, etc.).
.05 All records, including Header and Trailer Labels (if used) must be transmitted at the same density.
SEC. 2. CONVENTIONS AND DEFINITIONS
.01 Header Labels, Trailer Labels, Record Marks and Tape Marks are all optional. They may be used as required by the transmitter's equipment or programming. If used they must conform to the following standards:
(a) Header Labels must begin HDR1 or IHDR. If used, they must be the first record on the reel immediately before the Transmitter "T" Record. Header labels may not exceed 80 characters in length. Headers are not read onto IRS magnetic media, but are automatically omitted. Thus, no Header may contain E, T, Q, W, Y, or Z in position 9, since this causes Service equipment to read data immediately following as if it were part of a record.
(b) Trailer Labels must begin 1EOR, 1EOF, EOF1, or EOR1. If used, they must be the last record on the reel, after the "Z" or "Y" Record and Tape Mark (if a Tape Mark is used). Trailer Labels may not exceed 80 characters in length.
(c) Record Marks, if used, may only appear at the end of a record or block. Use IBM Record Mark 111010 (Octal 72) in even parity, 011010 in odd. All Records are of uniform length, and marks are not needed.
(d) Tape Marks, if used, must be IBM 001111 (Octal 17) in even parity. They always appear immediately after the "Z" or "Y" Record. If Header and Trailer Labels are also used, the tape mark must precede the Header Label and must follow the Trailer Label.
.02 Definitions:
Element Description
b Denotes a blank position. For compatibility
with Service equipment, use BDC bit
configuration 010000 ("A" bit only) in even
parity, 001101 ("841" bits) in odd parity.
Special Character Any character that is not a numeral, a
letter, or a blank.
Withholding Agent Person or organization, including withholding
agent, making payments. The withholding agent
is responsible for the completeness,
accuracy, and timely submission of magnetic
tape files.
Transmitter Person or organization preparing and filing
tape files. May be the withholding agent or
his agent.
Recipient Person(s) or organization(s) receiving
payments from a withholding agent.
Record A group of related fields of information
treated as a unit.
Blocked Records Two or more records grouped together between
inter-record gaps.
Unblocked Records A single record which is written between
interrecord gaps.
File For the purpose of this Procedure, a file
consists of all tape records submitted by a
transmitter.
Reel A spool of magnetic tape.
EIN Employer Identification Number which has been
assigned by the Service to the particular
entity.
SSN Social Security Number.
SEC. 3. RECORD LENGTH AND BLOCKING
.01 Tape records prescribed in the specifications may be blocked or unblocked, subject to the following:
(a) All data records are of a fixed length.
(b) All records may be blocked, except Header and Trailer Labels.
(c) A block may not exceed 4,000 tape positions, although shorter blocks may be written as desired. If full-length blocks are being used, but sufficient records are not available to fill them, the block should be "padded" with 9's to fill all unused positions. Do not pad the block with blanks, or create blank records (for example, Q followed by 392 blanks, etc.).
(d) Two forms of blocking are acceptable:
(1) Only "Q" Records are blocked; all other records are unblocked.
(2) All records, except Header and Trailer Labels, if used, are blocked. In this case, a "I" Record may only be the first record in the first block on the reel; a "W" Record may only be the last record in a block and must follow all associated "Q" Records; and, "Y" or "Z" Records may only be the last record in the last block on the reel.
.02 The first position of each record indicates the record type:
Transmitter T
Recipient Q
Withholding Agent W
End of Reel Z
End of Transmission Y
.03 The minimum file transmitted must consist of a Transmitter "T" Record, a Recipient "Q" Record, a Withholding Agent "W" Record, and an End of Transmission "Y" Record.
SEC. 4. THE TRANSMITTER "T" RECORD
This record identifies the entity who prepares and transmits the magnetic tape file. The Transmitter and one of the withholding agents may be the same, but they need not be. The Transmitter "T" Record must be the first record on a reel (second record, if header labels are used), and must appear on each reel in the file sent by the Transmitter. On multiple reel files the reel number must be incremented by 1 (one) for each tape reel after the first reel. Each "T" Records has a fixed length of 393 positions. The elements of data prescribed for each "T" Record are as follows:
Element Positions Title Description
1 1 Record Type Enter letter "T"
2 2 & 3 Tax Year Enter the last two digits of
the year for which income &
withholding is being
reported. All recipient "Q"
and transmittal "T" Records
on the file for every
withholding agent must
report payments for this
year, his year only.
Transmit separate Forms 1042
and tape files for different
Tax Years.
3 4 & 5 Reel Number The two-digit serial number
assigned by the Transmitter
to this reel, starting with
01. If Header Labels are
used, this should be the
same as the Reel Sequence
Number.
4 6 & 14 EIN Enter the Employer
Identification Number of the
Transmitter. Omit hyphen.
5 15 to 54 Transmitter Enter name of submitter of
Name file; left justify and blank
fill. Abbreviate if
necessary to fit 40-
character limit. Omit
punctuation marks except
hyphens and ampersands.
6 55 to 94 Street Address Enter Street Address, PO
Box, or other location of
Transmitter. Left justify
and blank fill. Abbreviate
as needed to fit 40-
character limit.
7 95 to 114 City Enter City, Town, APO/FPO,
etc. of Transmitter. Left
justify and blank fill.
Abbreviate to fit 20-
character limit.
8 115 & 116 State Code Enter two-letter PO Code as
shown in the list below only.
Do not spell out any state
name.
State Codes
State Code
Alabama AL
Alaska AK
Arizona AZ
Arkansas AR
California CA
Colorado CO
Connecticut CT
Delaware DE
District of Columbia DC
Florida FL
Georgia GA
Hawaii HI
Idaho ID
Illinois IL
Indiana IN
Iowa IA
Kansas KS
Kentucky KY
Louisiana LA
Maine ME
Maryland MD
Massachusetts MA
Michigan MI
Minnesota MN
Mississippi MS
Missouri MO
Montana MT
Nebraska NE
Nevada NV
New Hampshire NH
New Jersey NJ
New Mexico NM
New York NY
North Carolina NC
North Dakota ND
Ohio OH
Oklahoma OK
Oregon OR
Pennsylvania PA
Rhode Island RI
South Carolina SC
South Dakota SD
Tennessee TN
Texas TX
Utah UT
Vermont VT
Virginia VA
Washington WA
West Virginia WV
Wisconsin WI
Wyoming WY
American Samoa AS
Canada CD
Guam GU
Mexico MX
Puerto Rico PR
Virginia Islands VI
Notes:
(1) For other Foreign countries use XX.
(2) APO & FPO addresses must show a city, state, and
Zip. Do not use "XX" for APO & FPO; the four
permissible State codes are "NY", "CA", "WA", and
"FL".
Element Positions Title Description
9 117 to 121 ZIP Code Enter the ZIP Code of the
Transmitter for all U.S.,
U.S. Territory or Possession,
APO/FPO addresses. For
Transmitters outside the
U.S., enter five zeros only.
DO NOT blank fill.
10 122 to 393 Blanks Blank fill the rest of the
"T" Record.
SEC. 5. RECIPIENT "Q" RECORD
This Record contains complete name and address data for both Withholding Agent and Recipient of Income, together with all the particulars of the income paid and tax withheld. Complete Withholding Agent data is required because each Recipient "Q" Record is treated as if it were a separate Form 1042S, and is processed independently of other records. Since the "Q" Record is restricted to one type of income only, it may be necessary to write more than one "Q" Record (up to 20) for any given individual income recipient, who may have received income of more than one type. All Recipient "Q" Records for a particular Withholding Agent must be written before the corresponding Withholding Agent "W" Record, and before "Q" Records for another Withholding Agent may begin. Any order of "Q" Records within those belonging to a given Withholding Agent may be used (for example, they may be sorted alphabetically by surname, or by country code, or by country of the mailing address, etc.) at the convenience of the Transmitter or Withholding Agent, since the "Q" Records are fully independent. All "Q" Records have a fixed length of 393 positions. All Elements are required unless otherwise stated.
Element Positions Title Description
1 1 Record Type Enter Q only.
2 2 to 10 Agent EIN Enter the 9-digit, Employer
Identification Number of the
Withholding Agent. Omit the
hyphen.
3 11 to 45 Agent Name Enter the name of the
Withholding Agent up to the
limit of 35 characters.
Abbreviate as needed,
omitting punctuation. Left
justify and blank fill.
4 46 to 80 Agent Address Enter the Street address, PO
Box, other location of the
Agent to a limit of 35
characters. Abbreviate as
needed, omitting punctuation.
Left justify and blank fill.
5 81 to 100 City Enter the city or town (or
other locality name) up to
the limit of 20 characters.
Left justify and blank fill.
6 101 & 102 State Code Enter the two-character
alphabetic code in the list
in Sec. 4., above. Do not
spell out any state name.
7 103 to 107 Zip Code Enter 5 numeric characters
for all U.S. addresses
(including territories,
possessions, and APO/FPO).
Zero fill for addresses
outside the U.S.
8 108 Account Type Enter "1" for U.S. business
Code or organization; Element 9
must have an EIN. Enter "2"
for U.S. citizen or resident
alien; Element 9 must have
SSN. Enter "3" for
nonresident alien persons,
businesses, or organizations.
Element 9 should contain an
EIN or SSN if one is
available. Enter "4" if "1"
or "2" applies, but an SSN or
EIN is not available for a
legitimate reason; for
example, a number has been
applied for but not received.
9 109 to 117 TIN Enter recipient's U.S.
identification number; if
Element 8 has a "1", you must
enter an EIN; if Element 8
has a "2" you must enter an
SSN; if Element 8 has a "3",
enter an EIN or SSN if
available--otherwise enter
blanks; if Element 8 has a
"4" you must enter blanks.
10 118 to 127 Agent's ID Enter the account number
Number assigned by the Withholding
Agent for this recipient.
This number is used to
facilitate identification of
the specific record if there
is any correspondence. Left
justify and blank fill. This
Element will be all blank if
account numbers are not
assigned. This field may
contain numeric or alphabetic
characters, blanks, or
hyphens.
11 128 & 129 Country Code Enter two alphabetic
characters from the list
below which represents the
official country for which
Tax Treaty benefits are
based. This may or may not be
the same as the country given
in Element 20, below. Entry
of a true country code is
mandatory. "OC" (country
unknown or not identified) is
to be used with great
reluctance; THE TAPE FILE
WILL BE RETURNED FOR
CORRECTION AT THE DISCRETION
OF THE SERVICE CENTER
DIRECTOR IF A SUBSTANTIAL
NUMBER OF "Q" RECORDS SHOW
COUNTRY CODE "OC". WHENEVER
COUNTRY CODE "OC" IS USED,
THE RATE OF TAX WITHHELD MUST
EQUAL 30%.
Country Codes
Country Code
Afghanistan AF
Albania AL
Algeria AG
American Samoa AQ
Andorra AN
Angola AO
Antarctica AY
Antigua & Barbuda AC
Argentina AR
Australia AS
Austria AU
Azores PO
Bahamas, The BF
Bahrain BA
Bangladesh BG
Barbados BB
Belgium BE
Belize BH (Formerly
British Honduras)
Benin DM (Formerly Dahomey)
Bermuda BD
Bhutan BT
Bolivia BL
Botswana BC
Brazil BR
British Indian
Ocean Territory IO
British Virgin
Islands VI
Brunei BX
Bulgaria BU
Burma BM
Burundi BY
Cambodia CB
Cameroon CM
Canada CA
Canton & Enderbury
Islands EQ
Canary Islands SP
Cape Verde,
Republic of CV
Cayman Islands CJ
Central Africa
Republic CT
Chad CD
Channel Islands OC
Chile CI
China (Peking) CH
China (Taiwan) TW
Christmas Island KT
Cocos (Kneeling)
Islands CK
Colombia CO
Comoros CN
Congo CF
Cook Islands CW
Costa Rica CS
Cuba CU
Cyprus CY
Czechoslovakia CZ
Denmark DA
Djibouti DJ (Formerly Afars &
Issas)
Dominica DO
Dominican Republic DR
Ecuador EC
Egypt EG
El Salvador ES
England UK
Equatorial Guinea EK
Ethiopia ET
Falkland Islands FA (also known as Islas
Malvinas)
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern &
Antarctic Lands FS
Gabon GB
Gambia, The GA
German Democratic
Republic GC (East Germany)
Germany, Federal
Republic of GE (West Germany)
Ghana GH
Gibraltar GI
Gilbert Islands GS
Greece GR
Greenland GL
Grenada GJ
Guadeloupe GP
Guam GQ
Guatemala GT
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island &
McDonald Island HM
Honduras HO
Hong Kong HK
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR (also known as
Persia)
Iraq IZ
Ireland EI
Isle of Man OC
Israel IS
Italy IT
Ivory Coast IV
Jamaica JM
Japan JA
Johnston Atoll JQ
Jordan JO
Kenya KE
Korea, Democratic
Peoples Republic
of KN (North Korea
Korea, Republic of KS (South Korea)
Kuwait KU
Laos LA
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Luxemburg LU
Macao MC
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritius MP
Mexico MX
Midway Islands MQ
Monaco MN
Mongolia MG
Montserrat MH
Morocco MO
Mozambique MZ
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL (also called
Holland)
Netherlands
Antilles NA
New Caledonia NC
Vanuata NH (also called New
Hebrides)
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
Northern Ireland UK
Norway NO
Oman MU
Pakistan PK
Panama PN
Papua-New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn PC
Poland PL
Portugal PO
Portuguese Timor PT
Puerto Rico RQ
Qatar QA
Reunion RE
Romania RO
Rwanda RW
St. Christopher-
Nevis-Anguilla SC (also called St.
Kitts)
St. Helena SH
St. Lucia ST
St. Pierre &
Miquelon SB
St. Vincent VC
San Marino SM
Sao Tome and
Principe TP
Saudi Arabia SA
Scotland UK
Senegal SG
Seychelles SE
Sierra Leone SL
Singapore SN
Solomon Islands BP
Somalia SO
South Africa SF
Southern Rhodesia RH
South-West Africa WA (also called
Namibia)
Spain SP
Spratly Islands PG
Sri Lanka CE (also called
Ceylon)
Sudan SU
Surinam NS
Svalbard & Jan
Mayen JS
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Tanzania TZ
Thailand TH
Togo TO
Tokelau Islands TL
Tonga TN
Trinidad & Tobago TD
Trust Territory of
the Pacific
Islands TQ
Tunisia TS
Turkey TU
Turks & Caicos
Islands TK
Tuvalu TV (also called Ellice
Islands)
Uganda UG
Union of Soviet
Socialist
Republic UR
United Arab
Emirates TC
United Kingdom UK
United States US
Upper Volta UV
Uruguay UY
Vatican City VT
Venezuela VE
Vietnam VM
Virgin Islands of
the U.S. VQ
Wake Island WQ
Wales UK
Wallis & Futuna WF
Western Sahara WI
Western Samoa WS
Yemen (South) YS
Yemen (North) YE
Yugoslavia YO
Zaire CG
Zambia ZA
Zimbabwe RH
Element Positions Title Description
12 130 to 164 1st Name Line Enter full name of recipient,
or if there are more than
one, the name of the first
recipient only. Use an
asterisk to indicate the
surname as shown in Section
7.02, above. Valid characters
are alphabetic, numeric,
ampersand (&), hyphen (-),
slash (/), asterisk (*), and
blank. A name MUST be entered
here; if the recipient is a
numbered bank account, and
the true recipient is not
known, the account number
must be supplied here. THE
TAPE FILE WILL BE RETURNED
FOR CORRECTION AT THE
DISCRETION OF THE SERVICE
CENTER DIRECTOR IF A
SUBSTANTIAL NUMBER OF "Q"
RECORDS SHOW A BLANK 1st NAME
LINE OR AN INVALID 1st NAME
LINE. Left justify and blank
fill.
13 165 to 199 2nd Name Line Enter supplement name
information of the recipient
on this line. Use this line
for additional names (e.g. of
partners or joint owners),
for trade names, stage names,
aliases. Use this line also
for care of, via, or through
information. Valid characters
are the same as in the 1st
name line, except for the
asterisk (*) which is invalid
here, and the percent (%)
which is valid in the first
position only (as shorthand
for "care of"). If no
additional name data is to be
provided, blanks are to be
inserted. Left justify and
blank fill.
14 200 to 234 3rd Name Line Enter further name data if
applicable; otherwise blank
fill. Specifications are
precisely as for the 2nd Name
Line. See Street Address,
below.
NOTE: 105 total characters are now available for name information.
The Service encourages full identification of nonresident alien
persons and organizations because data is furnished to their
governments in accordance with tax treaties.
Element Positions Title Description
15 235 to 269 Street Address Enter the recipient's full
street address. Valid
characters are the same as in
the 2nd Name Line except that
the percent is not valid. If
the street, building,
military installation or
other name is too long for
the 35-character allotment of
this element, use the 3rd
Name Line as the 1st Street
Address Line, and continue on
this line as a 2nd Street
Address line. This line may
be all blank, but only for
legitimate reason; for
example, if the recipient is
from a small town or islet or
other place where a town or
island name is sufficient to
enable mail to be received.
Left justify and blank fill.
16 270 to 294 City Enter the name of City, Town,
Village, Municipality or
rural place or residence of
the recipient. Valid
characters are as in street
address. Left justify, blank
fill. For U.S. military
installations enter one of
the following:
APO New York
FPO New York
APO San Francisco
FPO San Francisco
APO Seattle
FPO Seattle
APO Miami
FPO Miami
The name of the installation
or ship may not be entered
here, but should be in the
Street Address Line.
17 295 to 309 Province Name Enter here the name of the
Province, Foreign State (but
not the U.S. State), County,
Shire, District, Region, or
other political subdivision.
For many countries the
province (or other political
subunit) is an important part
of the postal address. For
Canada the Province MUST be
given here; a Canadian
province must be expressed as
a two-character code from the
Canadian Province Code List
below; no other abbreviations
may be used, nor may the
Canadian Province name be
written out in full. If a
Province (or other political
subunit) is not available,
blank fill this element.
Valid characters are as in
the street address. Left
justify, blank fill.
Canadian Provinces and Codes
Province Province Code
Alberta AB
British BC
Columbia
Labrador LB
Manitoba MB
New Brunswick NB
Newfoundland NF
Nova Scotia NS
Northwest NT
Territories
Ontario ON
Prince Edward PE
Island
Quebec PQ
Saskatchewan SK
Yukon YK
Territories
Element Positions Title Description
18 310 to 318 Postal Code Enter the Foreign or U.S.
Postal Code (Zip Code), if
available. Withholding Agents
should make an effort to
obtain postal codes,
especially for the following
countries: Belgium, Canada,
France, Germany, Italy,
Spain, Switzerland,
Netherlands, and United
Kingdom. For U.S. addresses
(including all possessions) a
Zip Code must be given. All
postal codes should be left
justified and blank filled.
Alphabetic, numeric, and
blank characters only are
allowed here. Do not omit any
blanks that may appear in the
Zip Code.
19 319 & 320 State Code For all U.S. addresses enter
the correct two-letter code
as prescribed for Post Office
use. The state code must be
present for all U.S.
addresses, including
territories and APO/FPO.
Leave blank for non-U.S.
addresses. See list in
Section 4, above.
20 321 to 340 Country Name Enter the unabbreviated name
of the recipient's country.
Omit political titles such as
"People's Republic Of",
"Kingdom Of", etc. Use the
English Language name, as
opposed to the native
language name; for example,
use "Finland" and not
"Suomi". Leave this field
blank for all U.S. addresses,
including territories, and
APO/FPO. Left justify, blank
fill.
21 341 to 342 Income Code Enter the two digit income
code from the following list.
Valid range is 01-20. If a
given recipient receives more
than one kind of income,
additional "Q" records must
be prepared, since only one
income code may be shown per
"Q" record.
Income Code List
01 Interest paid by U.S. obligators--general
02 Interest on real property mortgages
03 Interest paid to a controlling foreign corporation
04 Interest paid by foreign corporations (U.S. Agent)
05 Interest in tax-free government bond
06 Dividends paid by U.S. corporation general
07 Dividends paid by U.S. subsidiary to foreign parent
corporation
08 Dividends paid by foreign corporations
09 Capital gains
10 Industrial royalties
11 Motion picture or television copyright royalties
12 Other copyright royalties
13 Real property income and natural resources royalties
14 Pensions or annuities
15 Scholarship or fellowship compensations
16 Compensations for independent personal services
17 Compensation for dependent personal services
18 Compensations for teaching
19 Compensations during training
20 Other income (non-personal service compensations).
Element Positions Title Description
22 343-344 Type of Enter two digit code from the
Recipient list below. Valid range is
Code 01-10.
Code Type of Recipient
01 Individual
02 Corporation
03 Partnership
04 Fiduciary
05 Nominee
06 Government or International Organization
07 "Tax Exempt" Organization
08 Private Foundation
09 Other
10 Type of recipient unknown
Element Positions Title Description
23 345-355 Gross Income Enter dollars and cents up to
Paid 11 characters. Do not enter
decimal point. Zero fill and
right justify. An income
amount other than zero must
be shown. For whole dollar
amounts, the cents must be
shown by zeroes. For example,
$1500 should be shown as
00000150000-the first four
zeroes are "filler", the last
two presents cents.
24 356 Effective Enter "1" if income paid is
Connected effectively connected with
Code trade or business within the
U.S. Otherwise, enter "0"
(zero).
25 357 Exemption Code Enter one digit according to
the list below. Valid range
is 1-6.
Code Exemption Claim
1 Form 4224 claiming exemption is filed.
2 Form 1078 (claiming taxation under laws applicable to U.S.
residents) is filed.
3 Form 1000 is filed.
4 Any non-IRS form or statement has been filed to claim
exemption.
5 Any combination of 1 to 4 has been filed to claim exemption.
6 None of the above, no exemption.
Element Positions Title Description
26 358-359 Rate of Tax Enter two digit tax rate. Do
not use percent signs or
decimal points. A valid rate
must be shown. Valid rates
are 00, 02, 04, 05, 10, 14,
15, 27 and 30. Use 27 for the
true tax rate of 27 1/2%.
When an effectively connected
code of 1 is shown, the rate
of tax must be 00.
27 360-370 Amount of Tax Enter in dollars and cents
Withheld the amount of tax withheld,
if any. An amount must be
shown if the Rate of Tax is
greater than 00, or if income
is not otherwise exempt from
withholding. Specifications
are the same as for Element
23 (Gross Income Paid). Right
justify, zero fill.
28 371-381 Amount of Tax Enter the total amount of tax
Released released, if any, in dollars
and cents. Specifications are
the same as Element 23 (Gross
Income Paid). Right justify,
zero fill.
29 382-392 Amount of Net Enter the difference between
Tax Withheld Elements 27 and 28, but not
less than zero. If Element 28
is greater than or equal to
Element 27, enter zero. Right
justify and zero fill.
30 393 Source Code Enter a "0" if the income
paid is considered U.S.
Sourced. Enter a "1" if the
income paid is considered
non-U.S. Sourced. This field
cannot be blank.
NOTE: All money fields must be mathematically verified by the
transmitter before being sent to the Service.
SEC. 6. WITHHOLDING AGENT "W" RECORD
Enter a "W" Record after the last "Q" Record submitted for a particular Withholding Agent. The "W" Record serves as a summary of the preceding "Q" Record data, and enables the Service to double-check the correctness of information received. Several "W" Records for different withholding agents may appear on the same Transmitter's file; also, the "W" Record may refer to "Q" records on more than one reel, provided all of the proceding "Q" Records are for the same withholding agent. A "W" Record may only be followed by new Recipient "Q" Records for the next Withholding Agent, if any, or by an end of transmission "Y" Record. The "W" Record cannot be followed by a tape mark. Each "W" Record has a fixed length of 393 positions. All elements of data in the "W" Record are required as follows:
Element Positions Title Description
1 1 Record Type Enter letter "W".
2 2 & 3 Payment Year Enter the last two digits of
the calendar year for which
income and withholding are
being reported. All recipient
"Q" records must report
payments for this year only.
Different tax years may not
appear on the same file.
3 4 to 12 EIN Enter the 9 digits of the
Employer Identification
Number of the Withholding
Agent. Omit the hyphen.
4 13 to 47 Agent Name Enter the name of the
Withholding Agent, up to the
limit of 35 characters.
Abbreviate as needed,
omitting punctuation. Left
justify and blank fill.
5 48 to 82 Agent Address Enter the street address,
P.O. Box, or other location
of the withholding agent to a
limit of 35 characters.
Abbreviate as needed,
omitting punctuation. Left
justify and blank fill.
6 83 to 102 City Enter the city, town, or
other locality name up to the
limit of 20 characters. Left
justify and blank fill.
7 103 & 104 State Enter the two-character
alphabetic code in the list
in Section 4 above.
8 105 to 109 Zip Code Enter 5 numeric characters
for all U.S. address
(including territories,
possessions, and APO/FPO).
Zero fill for addresses
outside the U.S.
9 110 to 117 "Q" Record Enter the total number of "Q"
Count records for this withholding
agent; that is, the total
count of "Q" records
following the last "W"
record, or if this is the
first "W" record on the file,
the total number of "Q"
records since the "T" record.
The presence of a "Z" or "T"
record does not interrupt the
count, which may therefore
include consecutive "Q"
records on more than one tape
reel.
10 118 to 130 Total Gross Enter the sum of all gross
Amount Paid amounts paid in all "Q"
records, counted in Element 9
above. Zero fill and right
justify. Do not "round off"
this total, since it is used
as a "hash total" check on
the "Q" records.
11 131-143 Total Tax Enter the sum of all tax
Withheld withheld amounts from all "Q"
records counted in Element 9
above. Right justify, zero
fill. Do not "round off".
12 144-156 Total Tax Enter the sum of all tax
Released released amounts from all "Q"
records counted in Element 9
above. Right justify, zero
fill.
13 157-169 Total Net Tax Enter the sum of all net tax
Withheld withheld amounts from all "Q"
records counted in Element 9,
above. The amount in this
field must be the numeric
difference between Elements
11 and 12, but may not be
less than zero.
14 170 to 393 Blanks Blank fill up to the total of
393 characters.
SEC. 7. END OF REEL "Z" RECORD
End every reel of a file, except the last reel, with an End of Reel "Z" record. A "Z" record may only appear as the last record of a reel. If records are blocked, the "Z" record must be the last record in the last block on the reel. The "Z" record is identical in format to the "W" record. The "Z" record will replace the "W" record in every case where the "W" record would ordinarily fall last on the reel; that is, when all "Q" records for a particular withholding agent have been completed, and reel-end is reached. The "Z" record may only be preceded immediately by a "Q" record, and may be followed immediately only by a "T" record followed by "Q" records. Elements of the "Z" record differ from the same elements of the "W" record as follows: (1) Element 1 Record Type, will be "Z" instead of "W"; (b) Element 9, Total Number of "Q" records, will include a count of all "Q" records since the last preceding "W" record or "T" record; (c) Elements 10, 11, 12 and 13, will likewise total corresponding amounts on "Q" records since the preceding "W" or "T" record.
SEC. 8. END OF TRANSMISSION "Y" RECORD
End the last reel on a file with an End of Transmission "Y" Record. The "Y" Record may only be preceded by a "W" Record; it may only be followed by a tape mark or tape mark and a Trailer Label, if used. The "Y" Record will count the total number of withholding agents in the transmission, and the total number of tape reels in the file. The "Y" Record has a fixed length of 393 positions, and all elements listed are required.
Element Positions Title Description
1 1 Record Type Enter letter "Y"
2 2 to 4 Withhold Agent Enter the total number of
Count withholding agents on this
file. This count will be the
same as the total of "W"
records plus any "Z" record.
Right justify and zero fill.
3 5 to 7 Reel Count Enter the total number of
reels for this transmission.
Right justify and zero fill.
4 8 to 393 Blanks Blank fill up to a total of
393 characters.
SEC. 9. EFFECT ON OTHER DOCUMENTS
This Revenue Procedure supersedes Rev. Proc. 82-13, 1982-1 C.B. 447.
- Cross-Reference
26 CFR 601.602: Forms and instructions
(Also Part I, Sections 1441, 1442, 1443, 1461, 1462, 1463, 1464,
6011; 1.1441-1, 1.1442-1, 1.1443-1, 1.1461-2, 1.1462-1, 1.1463-1,
1.1464-1, 1.6011-1.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
