Rev. Proc. 72-37
Rev. Proc. 72-37; 1972-2 C.B. 800
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 3504, 6011; 31.3504-1, 31.6011(a)-7.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 75-12
Section 1. Purpose
.01 The purpose of this Revenue Procedure is to provide a means whereby Reporting Agents preparing Form 941, Employer's Quarterly Federal Tax Return, for groups of employers can furnish the required information in the form of magnetic tape instead of paper documents.
Sec. 2. Application for Tape Reporting
.01 Agents who desire to file Forms 941 Employer's Quarterly Federal Tax Returns on magnetic tape must first file a letter of application. The letter should be addressed to the Director, Internal Revenue Service Center, in the Service Center service area in which the Reporting Agent normally files returns. Addresses of the Internal Revenue Service Centers are shown in Section 7 of this Revenue Procedure. The letter of application must contain the following:
1. Name, address and EI (Employer Identification) number of person, organization or firm making the application. If the Reporting Agent desires to submit tape for returns prepared at more than one location, each location must be included.
2. Name, title, and telephone number of person to contact regarding the application.
3. Type and nature of equipment to be used to prepare the tape file, i.e., manufacturer and model of main frame and tape drives, tape width (1/2", 3/4", etc.), density characters per inch), and recording code (BCD, Excess 3, Octal, etc.).
4. List of the employers (taxpayers) to be included on the file, showing each employer's name, complete address (including ZIP Code), and EI number; sorted into EI number sequence.
5. Internal Revenue Service Center where paper Forms 941 were filed last year.
6. Statement that the Service Center either SHOULD or SHOULD NOT furnish blank Form 501 FTD's (Federal Tax Deposits) with keypunch instructions to the Reporting Agent. Reporting Agents may receive and prepare blank Form 501 FTD's for Form 941 taxes only if they are currently authorized and are satisfactorily filing Forms 941 on magnetic tape.
7. Signature of the agent or agent's employee authorized to prepare the Form 941 Employer's Quarterly Federal Tax Returns for the employers.
8. An agreement by the Reporting Agent to keep copies of the powers of attorney on file at his principal place of business for examination by the Internal Revenue Service upon request. Such copies must be retained until the statute of limitations for the last return filed under its authority expires.
9. A copy of the Power of Attorney for each Form 941 employer on the list. The Power of Attorney may be submitted on an IRS Form 2848, Power of Attorney, or IRS Form 2848-D, Authorization and Declaration, available on request; or any other instrument which clearly states that the Reporting Agent is granted the authority to file and sign the return. The Power of Attorney will remain in effect until such time as it is revoked by the employer, terminated by written notification from the Reporting Agent, or expires under its own terms.
.02 The scope of the Power of Attorney for Form 941 Magnetic Tape Filing will be governed according to the following:
1. The Power of Attorney will delegate to the Reporting Agent the power to sign and file the Form 941, Employer's Quarterly Federal Tax Return.
2. The Power of Attorney becomes effective for the quarter the agent notifies the Service that the employer is being added to the Form 941 Magnetic Tape Filing system and remains in effect for subsequent quarters until revoked.
3. The Power of Attorney is automatically revoked in the quarter the Reporting Agent notifies the Service that the employer is no longer included in the Form 941 Magnetic Tape Filing system.
4. The receipt of a Power of Attorney for Form 941 Magnetic Tape Filing has no effect on prior Powers of Attorney on file for other purposes for a given taxpayer.
5. The Power of Attorney for Form 941 Magnetic Tape Filing will be a limited Power of Attorney, i.e., notices, refunds and other output resulting from the filing of the Form 941 on magnetic tape will be mailed to the taxpayer.
6. Requests from a Reporting Agent for information or adjustments on an account for which the taxpayer has authorized Form 941 Magnetic Tape Filing will be honored by the Service Center.
7. Requests for address changes may not be made by the Reporting Agent. Requests for address changes for employers that are reported under Form 941 Magnetic Tape Filing will be processed only if they originate with one of the following:
(a) The Taxpayer
(b) An employee of the Internal Revenue Service
(c) An Attorney in fact if the attorney has a full Power of Attorney for all tax matters concerning a taxpayer and has filed a copy of the full Power of Attorney with the Internal Revenue Service Center.
.03 Generally, Reporting Agents using equipment compatible with the Service's can presume that tape filing will be approved. Compatible tape characteristics are shown in Attachment 1, Section 1.01. If the Reporting Agent has the capability to prepare several types of tapes, the Service prefers that compatible tapes be prepared.
.04 If Reporting Agents propose to submit convertible tapes, i.e., tapes requiring translation, the Service will either translate these tapes or provide translation thru other government agencies. Form 941 Magnetic Tape Filing will be disapproved only when the Service is unable to obtain facilities to translate a Reporting Agent's file to a compatible form.
.05 Once authorization to file Forms 941 on magnetic tape has been granted to a Reporting Agent, such approval will continue in effect in succeeding quarters so long as the requirements of this Revenue Procedure are met, and there are no equipment changes by the Reporting Agent. However, new applications are required if users change from compatible tapes to equipment producing tapes that require translation, or if they discontinue Magnetic Tape Filing for one or more quarters, then decide to resume this method of reporting.
.06 The Service will act on applications and notify applicants of authorization or disapproval within 30 days of receipt of applications. This first authorization does not stop the filing of paper Forms 941, but merely initiates Magnetic Tape Filing of Forms 941.
.07 The initial filing of Forms 941 on magnetic tape will be necessarily a trial tape. Therefore, the Reporting Agent, in addition to the magnetic tape, must file Forms 941 Employer's Quarterly Federal Tax Returns on paper for each employer included on the magnetic tape until authorized by IRS to discontinue filing Form 941 on paper. The paper returns will be arranged in the same order as the returns reported on the magnetic tape and filed at the same location and in the same shipment. This procedure will continue until the Reporting Agent is authorized by IRS to discontinue filing of the paper returns. In general, the Service will be able to notify the Reporting Agent to discontinue filing paper returns within one quarter after the initial filing of magnetic tape. The notification will depend upon the performance standard of the magnetic tape.
Sec. 3. Filing Form 941 Tape Returns
.01 Packaging, shipping, and mailing instructions will be provided in the letter granting initial approval issued by the Service in response to the letter of application for Form 941 magnetic tape filing.
.02 Upon approval, the Reporting Agent will be provided with an "EMPLOYER ENTITY CONTROL CARD" for each employer that is authorized to be filed on magnetic tape. This authorization card will contain the employer's EI number, four position alpha Name Control, the DO (District Office) code and the Tax Class (1). This card will be the source of the EI number and Name Control to be used on the Form 941 magnetic tape by the Reporting Agent as an identification of each employer.
.03 The Service must receive each employer's complete name, address and EI number for employers the Reporting Agent subsequently adds to the initial Form 941 Magnetic Tape Filing system. The Service will provide an "EMPLOYER ENTITY CONTROL CARD" establishing that employer for Form 941 Magnetic Tape Filing. Under no circumstances is a new employer to be included on the Form 941 Magnetic Tape Filing system until the "EMPLOYER ENTITY CONTROL CARD" from the Service is received by the Reporting Agent.
.04 Reporting Agents submitting magnetic tape for records prepared at more than one location must identify the records from each location by use in the Agent "A" Record of the DO code from the "EMPLOYER ENTITY CONTROL CARD." Each location will be indicated by a separate Agent "A" Record on the tape file. All the Form 941 "B" Records following the Agent "A" Record for a given location must be followed by an End of Location "D" Record.
.05 The dates prescribed for filing paper returns with the Service will also apply to magnetic tape filing of Forms 941 Employer's Quarterly Federal Tax Returns.
.06 In no case should returns with more than one due date be included on one tape file.
.07 Reporting Agents submitting returns on magnetic tape must agree to fully pay the tax by Federal Tax Deposits.
.08 Enclose a transmittal in quadruplicate in the first box of the tape shipment with the following:
1. The complete name, address and EI number of the person, organization or firm submitting the tape file.
2. Name, address, title, and telephone number of person to contact regarding tape files.
3. Name and address to be used for returning tape file if different from person to contact in regard to tape files.
4. Manufacturer and model of main frame and tape drives, tape width (1/2", 3/4", etc.), density (characters per inch), and record code (BCD, Excess 3, Octal, etc.).
5. Type of document (Form 941).
6. Total number of tape reels in file.
7. Statement of whether or not the Reporting Agent is filing Schedule A information direct with Social Security Administration.
8. Total number of Form 941c included in shipment.
.09 Note on the address side of the magnetic tape shipments, "EXPEDITE. FORM 941 TAX RETURNS ON MAGNETIC TAPE. DELIVER UNOPENED TO TAPE LIBRARY."
Sec. 4. Adding and Removing Employers from Magnetic Tape Filing
.01 When the Reporting Agent sends a list of Form 941 employers to be added to the Magnetic Tape Filing system, he must include a Power of Attorney authorization for each Form 941 employer on the list.
.02 The Reporting Agent should indicate on the last magnetic tape return he submits for an employer if it is either the "Final Return" in position 153 of the Form 941 "B" Record or "Discontinued Employer" in position 154 of the Form 941 "B" Record.
.03 The Reporting Agent may not always know that he is submitting the final magnetic tape return for a particular employer at the time he sends in the tape. When the Reporting Agent determines that his previous tape will be the last one that he will prepare for the employer, he should notify the service center where he is authorized to file magnetic tape of one of the following conditions:
1. That the employer is out of business (state the effective date) and will no longer be liable for Form 941 returns (Final Return).
2. That the Reporting Agent will no longer be submitting Form 941 returns on magnetic tape for the employer, but the employer is still in business and is still liable for Form 941 returns (Discontinued Employer).
Sec. 5. Corrected Returns
.01 Adjustments may be made on returns submitted on magnetic tape.
.02 If an off-setting entry is required to FICA taxes because there is a difference between the total amount of employee tax included in item 16 (Total FICA Taxes) of Form 941 and the total amounts actually deducted from the remuneration of employees, due to fractions of cents added or dropped in collecting employee tax from employees, this difference should be reported as a "Fractions Only" adjustment to FICA taxes on the magnetic tape.
.03 If employee FICA tax is not applicable to amounts included in item 14 (Taxable FICA Wages Paid) report this amount as "FICA-TIP" adjustments (item 15) on the magnetic tape.
.04 All other adjustments, including adjustments to Income Tax Withheld and combinations of "Fractions Only" and "FICA-TIP" adjustments must be reported as "Other" adjustments on the magnetic tape.
.05 All returns with "Other" type adjustments must be explained by an appropriate statement on paper which should be included in the magnetic tape shipment.
Sec. 6. Effect of Form 941, Schedule A, Quarterly Employees Earning Record
.01 The Reporting Agents who file Forms 941 on magnetic tape for employers must continue to file Schedule A (Wage Information for the Social Security Administration (SSA)).
.02 IRS recommends filing Form 941 Schedule A on magnetic tape directly to SSA. Information on Magnetic Tape Filing can be secured from the following address:
Social Security Administration
Bureau of Data Processing
6401 Security Boulevard
Baltimore, Maryland 21235
.03 If the Reporting Agent does not submit Schedule A's to SSA on magnetic tape, he should leave the Schedule A's attached to the paper returns so long as the Reporting Agent is required to submit paper returns in conjunction with the tape to the Internal Revenue Service. After the Reporting Agent is authorized to discontinue filing of paper Forms 941 together with his Forms 941 on magnetic tape (after an acceptable Form 941 tape file has been processed), the Service will provide instructions to file the Schedule A's directly with SSA, whether on tape or on paper.
Sec. 7. Additional Information
.01 Requests for additional copies of this Revenue Procedure or requests for magnetic tape filing should be addressed to the Director, Internal Revenue Service Center, Form 941 Magnetic Tape Filing, at one of the following addresses:
1. North Atlantic Region
(a) Andover Service Center
P.O. Box 311
Andover, Massachusetts 01810
(b) Brookhaven Service Center
P.O. Box 400
Holtsville, New York 11742
2. Mid-Atlantic Region
(a) Philadelphia Service Center
P.O. Box 245
Cornwell Heights, Pennsylvania 19020
3. Central Region
(a) Cincinnati Service Center
P.O. Box 267
Covington, Kentucky 41012
4. Southeast Region
(a) Atlanta Service Center
P.O. Box 47-421
Doraville, Georgia 30340
(b) Memphis Service Center
P.O. Box 30309
Airport Mail Facility
Memphis, Tennessee 38130
5. Midwest Region
(a) Kansas City Service Center
P.O. Box 5321
Kansas City, Missouri 64131
6. Southwest Region
(a) Austin Service Center
P.O. Box 934
Austin, Texas 78767
7. Western Region
(a) Ogden Service Center
P.O. Box 388
Ogden, Utah 84402
(b) Fresno Service Center
P.O. Box 1409
Fresno, California 93716
Attachment 1--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. A compatible tape file must conform to all of the following:
Type of tape 1/2 inch Mylar base, oxide coated
Recording density 556 or 800 CPI (characters per inch)
Parity Even
Interrecord Gap 3/4 inch
Recording Code 7 channel binary coded decimal (BCD)
.02 Tapes differing from the above specifications in any of the following characteristics are presently convertible:
1. 9 channel EBCDIC (Extended Binary Coded Decimal Interchange Code)
2. 9 channel ASCII (American Standard Coded Information Interchange); see Bureau of Standards FIPS (Federal Information Processing Standards Publications)
3. Odd parity
4. 200 CPI
5. 1600 CPI
The Service will attempt to find conversion facilities for any other characteristics listed by the Reporting Agent that differ from the above specifications.
.03 An acceptable file will contain, for each Reporting Agent, the following:
(1) An Agent "A" Record,
(2) A series of Form 941 "B" Records,
(3) A series of Checkpoint "C" Records,
(4) An End of Location "D" Record and
(5) An End of File "E" Record.
In addition, multiple reel files will have an End of Reel "F" Record.
All records including headers and trailers, if used, must be written at the same density.
.04 Affix an external label to each tape with the following information:
(1) Name of Reporting Agent
(2) Number of Forms 941 transmitted on this reel of tape.
(3) Payment quarter in YYMM (Year, year, month, month) format. For example, 7209
(4) Density (200, 556, 800, 1600, etc.)
(5) Channel (7 or 9)
(6) Parity (Odd or even)
(7) Name of computer manufacturer
(8) Tape Drive
(9) Main Frame
(10) Sequence number of reel and total number of reels in file (for example, 1 of 3)
SEC. 2. CONVENTIONS AND DEFINITIONS
.01 Certain conventions may be required by the programming system or equipment used by the Reporting Agent, with respect to header and trailer labels, record marks and tape marks. Their use is optional, but if present they must adhere to the following:
Header Label 1. Can only be the first record on a reel.
2. Must consist of a maximum of 80
characters.
3. First 4 characters must be 1HDR.
Trailer Label 1. Can only be the last record of a reel.
2. Must consist of a maximum of 80
characters.
3. First 4 characters must be 1EOR (end of
reel) or 1EOF (end of file).
Record Mark 1. Can only be at the end of a block or the
end of a record.
Tape Mark 1. If trailer labels are not used, the tape
mark can only follow an End of Reel "F"
Record or an End of File "E" Record.
2. If header and trailer labels are used, the
tape mark must precede the header label
and must follow the trailer label.
.02 Definitions
Element Description
Reporting Agent Person or organization preparing and filing
magnetic tape equivalents of Forms 941,
Employer's Quarterly Federal Tax Return,
under power of attorney for each of a group
of employers.
Employer Person or organization making payments. The
Employer will be held responsible for the
completeness, accuracy, and timely submission
of magnetic tape files.
b Denotes a blank position.
EIN Employer Identification Number
Record A group of related fields of information,
treated as a unit.
Blocked Records Two or more records grouped together between
interrecord gaps.
Blocking Factor The number of records grouped together to
form a block.
Unblocked Records. A single record that is written between
interrecord gaps.
File A file consists of all Form 941 tape records
submitted by a Reporting Agent.
Record Mark Special character used either to limit the
number of characters in a data transfer, or
to separate blocked records on tape for
compatibility with the Service's equipment,
use BCD bit configuration A82.
Tape Mark Special character that is written on tape.
For compatibility with the Service's
equipment, use BCD bit configuration 8421.
Lozenge Special character to indicate name line
combination. For compatibility with the
Service's equipment, use BCD bit
configuration BA84.
Special Character Any character that is not a numeral, letter,
or blank.
Reel A spool of magnetic tape.
.03 Since the Service is not restricting magnetic tape filing to Reporting Agents with specific types of equipment, or prescribing the methods used to prepare the tape files, the Agent "A" Record, End of Reel "F" Record and End of File "E" Record perform the functions normally assigned to header and trailer labels and related conventions. The Agent "A" Record serves the purpose of a header label, the End of Location "D" Record signals that no more Form 941 "B" Records are written on the file for a given location of the Reporting Agent, the End of Reel "F" Record signals that no more Form 941 "B" Records are written on the reel, and the End of File "E" Record indicates that there is no further data to be processed. In addition to the functions stated above, the End of Reel "F" Record and the End of Location "D" Records are used to balance each reel or each series of Form 941 "B" Records for a given location of the Reporting Agent on a reel.
SEC. 3. RECORD LENGTH
.01 The tape records prescribed in the specifications may be blocked or unblocked subject to the following:
1. A block may not exceed 4,000 tape positions.
2. If the use of blocked records would result in a short block at the End of Location "D" Record representing all Form 941 "B" Records for a DO code, the remaining positions of the block may be filled with 9's. However, filling with 9's is allowable only in the last block of Form 941 "B" Records for a DO code.
3. Two forms of blocking are acceptable:
(a) Only Form 941 "B" Records are blocked; all other records are unblocked.
(b) All records, except Header and Trailer labels, if used, are blocked. In this case, if employers from more than one DO code are reported on the same tape, the Agent "A" Record cannot be in the middle of a block, but must be the first record in a block.
SEC. 4. AGENT "A" RECORD
Identifies the Reporting Agent who prepares and transmits the tape file. When multiple reels are required for a single file, the Agent "A" Record must be repeated as the first record (second record if header labels are used) on every succeeding reel in the file, and the reel number must be incremented by 1 or each tape reel after the first reel. A Reporting Agent may include Form 941 "B" Records prepared at more than one location or with more than one DO code; however, the Form 941 "B" Records prepared at each location or with a DO code change must be preceded by an Agent "A" Record. An Agent "A" Record with a new DO code in ascending numeric order is required for a DO code change. The DO code for each employer is present on the "Employer Entity Control Card."
Tape Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "A". Must be the first
character of each Agent "A" Record.
2-3 DO Code Enter the two numeric character
District Office code furnished by
IRS on the authorization card
("Employer Entity Control Card"). A
new Agent "A" Record with the DO
code in ascending sequence must be
written when the DO code changes
for a group of employers.
4-5 Tax Period Enter in YQ (Year, Quarter) format.
Enter the digit representing the
last digit of the year for which
returns are filed and the digit 1,
2, 3 or 4 representing the four
calendar quarters of the year. For
example: the tax period "24"
represents the year 1972 and the
fourth quarter of the year.
6-7 Reel Number Serial number assigned by the
Reporting Agent to each reel,
starting with 01. If header labels
are used, this should be the same
as Reel Sequence Number.
8-16 EIN-Reporting Enter the 9 numeric characters of
Agent the Reporting Agent's Employer
Identification Number. Do NOT
include the hyphen.
17-20 Blank Reserved for IRS use.
21-23 Record Length Enter number of positions present
Agent "A" Record for Agent "A" Record. If a Record
Mark or equivalent is used at the
end of each record, include it in
the count. Do NOT include in count
if used only at the end of a block.
24-26 Record Length Enter number of positions present
Form 941 for Form 941 "B" Record. If a
"B" Record record mark is used at the end of
each record, include it in the
count.
Do NOT include in count if used
only at the end of the block.
27-66 1st Name Line Enter first name line of Reporting
Reporting Agent Agent. Left justify and fill with
blanks.
67-106 2nd Name Line Enter second name line of Reporting
Reporting Agent Agent. If the second name line is a
combination of the first name line,
enter a lozenge in tape position 67
and continue name, beginning with
tape position 68. Left justify and
fill with blanks. Fill with blanks
if not required.
107-146 Street Address Enter Street Address of Reporting
Reporting Agent Agent. Left justify and fill with
blanks. Fill with blanks if street
address not required.
147-166 City-Reporting Enter City of Reporting Agent. Left
Agent justify and fill with blanks.
167-168 State-Reporting Enter the official Post Office 2
Agent position State Code. See Section 10
for a list of the State Code
abbreviations.
169-172 Blank Reserved for IRS use.
173-177 Zip Code Enter Zip Code of Reporting Agent.
Reporting Agent
SEC. 5. FORM 941 "B" RECORDS
Contains Form 941 tax information for each Employer reported by the Reporting Agent. The number of Form 941 "B" Records appearing on one tape reel will depend on the number of taxpayer employers represented (only one Form 941 for each EIN). A Checkpoint Totals "C" Record and then an End of Location "D" Record must follow the last Form 941 "B" Record for a location or DO Code change. In addition, the Form 941 "B" Records must be arranged in ascending order EIN sequence within DO code. The DO code for each employer is present on the "Employer Entity Control Card."
Form 941 "B" Records may be blocked together with Record Types A, C, D, E, and F or the Form 941 "B" Records may be blocked alone with Record Types A, C, D, E, and F unblocked. Records should have a blocking factor for which blocks will not exceed 4,000 tape positions. All money amount fields contain dollars and cents. All records must be fixed length and for the current quarter. All liability amounts must be full paid by Federal Tax Deposits.
Tape Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "B". Must be first character
of each Form 941 "B" Record.
2-36 Employer's Name Enter 1st name line of taxpayer.
First Line Left justify and fill with blanks.
37-71 Employer's Name Enter 2nd name line of taxpayer.
Second Line Left justify and fill with blanks.
72-75 Name Control Enter the 4 position alpha/numeric
name control from the "Employer
Entity Control Card." Blanks may be
present in the low order
position(s).
76-84 EIN-Employer Enter the 9 numeric characters of
the Employer Identification Number
as given on the "Employer Entity
Control Card." Do NOT enter a
hyphen. Blanks are not acceptable.
85-119 Street Address Enter the street address of the
Employer taxpayer. Left justify and fill
with blanks.
120-139 City-Employer Enter the city in which the
taxpayer is located. Left justify
and fill with blanks.
140-141 State-Employer Enter the official Post Office two
position State Code. See Section
10.
142-145 Blank Four blank positions.
146-150 Zip Code- Enter the 5 numeric characters of
Employer the Post Office Zip Code. If
unknown, fill with blanks.
151 Change of Enter ZERO if taxpayer's address
Address has not changed since previous
filing of Form 941 return;
otherwise enter "1".
152 New Account Enter ZERO if Reporting Agent has
reported the taxpayer on magnetic
tape in prior quarter. Enter "1" if
this is the first consecutive
quarter the Reporting Agent is
reporting the taxpayer on magnetic
tape. (If the taxpayer has been
reported on magnetic tape, is
discontinued from tape filing for
one or more quarters, and is later
added and this is the first quarter
he is again being reported under
the magnetic tape filing system,
enter "1" for a new account.)
153 Final Return Enter ZERO if this is not
taxpayer's final return. Enter "1"
if this is the taxpayer's final
return.
154 Discontinued Enter ZERO if Reporting Agent will
Employer be reporting for the taxpayer in
subsequent quarter. Enter "1" if
taxpayer is being removed from the
magnetic tape filing system but is
still liable for Form 941 returns.
155 Adjustment Enter ZERO if no adjustments. Enter
"1" if "Fractions Only." Enter "3"
if "FICA Tip" only (Employee
previously reached maximum
limitation thru a combination of
wages and tips). Enter "2" for all
other adjustments including
combinations of "1" and "3." ALL
ADJUSTMENTS OF "2" CATEGORY MUST BE
SUPPORTED BY PAPER DOCUMENTATION.
156-159 Number of Enter the total of all individuals
Employees on the taxpayer's rolls during the
on Return 3 month tax period. Right justify
and fill with zeros.
(NOTE: The elements which follow
are a tape facsimile of the printed
Form 941 and are to be reported in
accordance with the instructions
thereon. Right justify all amounts
entered and fill with ZERO's.)
160-171 Total Wages Line 10 of Form 941 (on first
and Tips, etc quarter 1972 format, for example).
172-181 Amount of Income Line 11 of Form 941 (on first
Tax Withheld quarter 1972 format, for example).
182-191 Adjustments for If amount is negative, minus sign
+/- Preceding low order tape position 191.
Quarters Positive amounts may be unsigned or
plus signed.
192-201 Adjusted Total If amount is negative, minus sign
+/- Income Tax low order tape position 201.
Withheld Positive amounts may be unsigned or
plus signed.
202-212 Taxable FICA Wages paid to employees--not taxes.
Wages Paid
213-222 Taxable Tips Tips reported by employee--not
Reported taxes.
223-232 Total FICA Taxes Line 16 of Form 941 (on first
quarter 1972 format, for example).
233-242 Adjustment to If amount is negative, minus sign
+/- FICA Tax low order tape position 242.
Positive amounts may be unsigned or
plus signed.
243-252 Adjusted Total If amount is negative, minus sign
+/- of FICA Taxes low order tape position 252.
Positive amounts may be unsigned or
plus signed.
253-263 Total Taxes If amount is negative, minus sign
+/- low order tape position 263.
Positive amounts may be unsigned or
plus signed.
264-274 Total Taxes FTD's plus overpayment from prior
Deposited quarter.
275-285 Balance Due Must contain only ZERO's if even or
overpaid.
286-296 Amount Remitted Must contain only ZERO's.
297-307 Excess Taxes deposited and/or overpayments
from prior quarters may result in a
credit to the taxpayer. If so,
enter the amount of the credit.
308 Credit Elect Enter ZERO if credit is to be
applied to next return; enter "1"
if amount is to be refunded or if
Excess (tape positions 297-307) is
zero.
309-312 Number of FTD's Enter the number of Federal Tax
Deposits made during the tax
period. Right justify and fill with
ZERO's.
313-323 Amount FTD's Enter the total dollar and cents
amount of the total FTD's
purchased.
324-333 Overpayment from Enter the amount overpaid for the
Previous Quarter previous quarter.
334-343 Tax Liability, Enter the tax liability for the
7th Day period ending with the 7th day of
(1st month) the 1st month.
344-353 Amount Enter the amount deposited for the
Deposited, 7th period ending with the 7th day
day (1st month) of the 1st month.
354-359 Date of FTD for Enter the date of the FTD for the
7th Day above amount in MMDDYY
(1st month) (month-month-day-day-year-year)
sequence.
360-369 Tax Liability, Enter the tax liability for the
15th Day period ending with the 15th day of
(1st month) the 1st month.
370-379 Amount Enter the amount deposited for the
Deposited, 15th period ending with the 15th day
Day (1st month) of the 1st month.
380-385 Date of FTD for Enter the date of the FTD for the
15th Day above amount in MMDDYY sequence.
(1st month)
386-395 Tax Liability, Enter the tax liability for the
22nd Day period ending with the 22nd day of
(1st month) the 1st month.
396-405 Amount Enter the amount deposited for the
Deposited, 22nd period ending with the 22nd day
Day (1st month) of the 1st month.
406-411 Date of FTD for Enter the date of the FTD for the
22nd Day above amount in MMDDYY sequence.
(1st month)
412-421 Tax Liability, Enter the tax liability for the
Last Day period ending with the last day of
(1st month) the first month.
422-431 Amount Enter the amount deposited for the
Deposited, Last period ending with the last day
Day (1st month) of the 1st month.
432-437 Date of FTD for Enter the date of the FTD for the
Last Day above amount in MMDDYY sequence.
(1st month)
438-447 Tax Liability, Enter the tax liability for the
7th Day period ending with the 7th day of
(1st month) the 2nd month.
448-457 Amount Enter the amount deposited for the
Deposited, 7th period ending with the 7th day of
Day (1st month) the 2nd month.
458-463 Date of FTD for Enter the date of the FTD for the
7th Day above amount in MMDDYY sequence.
(2nd month)
464-473 Tax Liability, Enter the tax liability for the
15th Day period ending with the 15th day of
(2nd month) the 2nd month.
474-483 Amount Enter the amount deposited for the
Deposited, 15th period ending with the 15th day of
Day (2nd month) the 2nd month.
484-489 Date of FTD for Enter the date of the FTD for the
15th Day above amount in MMDDYY sequence.
(2nd month)
490-499 Tax Liability, Enter the tax liability for the
22nd Day period ending with the 22nd day of
(2nd month) the 2nd month.
500-509 Amount Enter the amount deposited for the
Deposited, 22nd period ending with the 22nd day of
Day (2nd month) the 2nd month.
510-515 Date of FTD for Enter the date of the FTD for the
22nd Day above amount in MMDDYY sequence.
(2nd month)
516-525 Tax Liability, Enter the tax liability for the
Last Day period ending with the last day of
(2nd month) the 2nd month.
526-535 Amount Enter the amount deposited for the
Deposited, Last period ending with the last day of
Day (2nd month) the 2nd month.
536-541 Date of FTD for Enter the date of the FTD for the
Last Day above amount in MMDDYY sequence.
(2nd month)
542-551 Tax Liability, Enter the tax liability for the
7th Day period ending with the 7th day of
(3rd month) the 3rd month.
552-561 Amount Enter the amount deposited for the
Deposited, 7th period ending with the 7th day of
Day (3rd month) the 3rd month.
562-567 Date of FTD for Enter the date of the FTD for the
7th Day above amount in MMDDYY sequence.
(3rd month)
568-577 Tax Liability, Enter the tax liability for the
15th Day period ending with the 15th day of
(3rd month) the 3rd month.
578-587 Amount Enter the amount deposited for the
Deposited, 15th period ending with the 15th day of
Day (3rd month) the 3rd month.
588-593 Date of FTD for Enter the date of the FTD for the
15th Day above amount in MMDDYY sequence.
(3rd month)
594-603 Tax Liability, Enter the tax liability for the
22nd Day period ending with the 22nd day of
(3rd month) the 3rd month.
604-613 Amount Enter the amount deposited for the
Deposited, 22nd period ending with the 22nd day of
Day (3rd month) the 3rd month.
614-619 Date of FTD for Enter the date of the FTD for the
22nd Day above amount in MMDDYY sequence.
(3rd month)
620-629 Tax Liability, Enter the tax liability for the
Last Day period ending with the last day of
(3rd month) the 3rd month.
630-639 Amount Enter the amount deposited for the
Deposited, Last period ending with the last day of
Day (3rd month) the 3rd month.
640-645 Date of FTD for Enter the date of the FTD for the
Last Day above amount in MMDDYY sequence.
(3rd month)
646-655 Final Deposit Enter the amount of the final
for the Quarter deposit for the quarter.
656-661 Date of Final Enter the date of the final deposit
Deposit for in MMDDYY sequence.
the Quarter
SEC. 6. CHECKPOINT TOTALS "C" RECORD
.01 Write this record after each 100 or fewer Form 941 "B" Records. Additionally, write this record after the last Form 941 "B" Record for a DO Code or location of an Agent "A" Record has been written. Each Checkpoint Totals "C" Record must contain a count of Form 941 "B" Records, the sum of total taxes, the total number of FTD's made and the sum of the total amount of FTD's for all Form 941 "B" Records which have not been summarized in preceding Checkpoint Totals "C" Records.
.02 The Checkpoint Totals "C" Record must be followed by a Form 941 "B" Record or an End of Location "D" Record. If the Checkpoint Totals "C" Record is at the end of the reel, it will be followed by an End of Reel "F" Record.
.03 All Checkpoint Totals "C" Records must be fixed length. All money amount fields will contain dollars and cents. The Checkpoint Totals "C" Record cannot be followed by a Tape Mark.
Tape Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "C". Must be first character
of the Checkpoint Totals "C"
Record.
2-6 Number of Form Enter number of Form 941 "B"
941 "B" Records Records processed since last
Checkpoint Totals "C" Record or
Agent "A" Record has been written.
Right justify and ZERO fill if less
than five positions are required.
7-22 Total Taxes Enter the sum of Total Taxes in
dollars and cents from Form 941 "B"
Records in the preceding 100 or
fewer records (tape positions
253-263 in Form 941 "B" Records).
Right justify and ZERO fill.
23-29 Number of FTD's Enter total number of Federal Tax
Made Deposits made during the tax period
for Form 941 "B" Records in the
preceding 100 or fewer records
(tape positions 309-312 on Form 941
"B" Records). Right justify and
ZERO fill.
30-45 Total Amount Enter the sum of the Total Amount
of FTD's of FTD's in dollars and cents for
Form 941 "B" Records in the
preceding 100 or fewer records
(tape positions 313-323 on Form 941
"B" Records). Right justify and
ZERO fill.
SEC. 7. END OF LOCATION "D" RECORD
.01 Write this record after the last Checkpoint Totals "C" Record has been written for a DO Code or a Reporting Agent's location contained in the Agent "A" Record. Each End of Location "D" Record must contain a count of Form 941 "B" Records, the sum of total taxes, the total number of FTD's made and the sum of the total amount of FTD's for all Form 941 "B" Records for the preceding Agent "A" Record.
.02 The End of Location "D" Record must be followed by an Agent "A" Record or an End of Reel "F" Record. If the End of Location "D" Record is at the end of the reel, it will be followed by an End of Reel "F" Record.
.03 All End of Location "D" Records must be fixed length. All money amounts will contain dollars and cents. The End of Location "D" Record cannot be followed by a Tape Mark.
Tape Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "D". Must be the first
character of the End of Location
"D" Record.
2-6 Number of Form Enter number of Form 941 "B"
941 "B" Records Records processed since the last
Agent "A" Record has been written.
Right justify and ZERO fill if less
than five positions are required.
7-22 Total Taxes Enter the sum of Total Taxes in
dollars and cents from all
preceding Form 941 "B" Records from
the last Agent "A" Record (tape
positions 253-263 in Form 941 "B"
Records). Right justify and ZERO
fill.
23-29 Number of FTD's Enter total number of Federal Tax
Made Deposits made during the tax period
from all preceding Form 941 "B"
Records from the last Agent "A"
Record (tape positions 309-312 on
Form 941 "B" Records). Right
justify and ZERO fill.
30-45 Total Amount Enter the sum of the Total Amount
of FTD's of FTD's in dollars and cents from
preceding Form 941 "B" Records from
the last Agent "A" Record (tape
positions 313-323 on Form 941 "B"
Records). Right justify and ZERO
fill.
SEC. 8. END OF FILE "E" RECORD
Write this record after the last End of Location "D" Record in the file. All money amounts will contain dollars and cents. All End of File "E" Records must be fixed length. This record can be followed only by a Tape Mark or Tape Mark and Trailer Label.
Tape Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "E". Must be the first
character of the End of File "E"
Record.
2-6 Number of Form Enter number of Form 941 "B"
941 "B" Records Records (including the Reporting
Agent) which are reported on the
tape file. Only one Form 941 "B"
Record is permissible for each
taxpayer. Right justify and ZERO
fill if less than five positions
are required.
7-22 Total Taxes Enter the sum of Total Taxes in
dollars and cents for all Form 941
"B" Records reported on the tape
file (tape positions 253-263 in
Form 941 "B" Records). This should
balance to Totals Taxes accumulated
in Checkpoint Totals "C" Records
(tape positions 7-22). Right
justify and ZERO fill.
23-29 Number of FTD's Enter total number of Federal Tax
Made Deposits made during the tax period
for all Form 941 "B" Records
reported on the tape file (tape
positions 309-312 on Form 941 "B"
Records). This should balance to
number of FTD's accumulated in
Checkpoint Totals "C" Records (tape
positions 23-29). Right justify and
ZERO fill.
30-45 Total Amount Enter the sum of the Total Amount
of FTD's of FTD's in dollars and cents from
all Form 941 "B" Records on the
tape file (tape positions 313-323
on Form 941 "B" Records). This
should balance to Total Amount of
FTD's accumulated in Checkpoint
Totals "C" Records (tape positions
30-45). Right justify and ZERO
fill.
SEC. 9. END OF REEL "F" RECORD
.01 Write this record when the end of the normal writing area of each reel has been reached, but all records in the file have not been written. This record indicates that there are additional reels in the file. Each End of Reel "F" Record must contain a count of Form 941 "B" Records, the sum of total taxes, the total number of FTD's made and the sum of the total amount of FTD's for all Checkpoint Totals "C" Records not summarized in previous End of Location "D" Records.
.02 The End of Reel "F" Record cannot be followed by an Agent "A" Record, Checkpoint Totals "C" Record, End of Location "D" Record or End of File "E" Record. A Tape Mark or Tape Mark and Trailer Label only can follow this record.
.03 Do NOT use this record on the Final Reel of the file being transmitted.
Tape Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "F". Must be the first
character of the End of Reel "F"
Record.
2-6 Number of Form Enter total number of Form 941 "B"
941 "B" Records Records contained on this tape
reel that have not been summarized
in previous End of Location "D"
Records. This total will include
Form 941 "B" Records that are
summarized in previous Checkpoint
Totals "C" Records subsequent to
the previous End of Location "D"
Record. Right justify and ZERO
fill.
7-22 Total Taxes Enter the sum of Total Taxes in
dollars and cents from all
preceding Form 941 "B" Records from
the last Agent "A" Record (tape
positions 253-263 in Form 941 "B"
Records). Right justify and ZERO
fill.
23-29 Number of FTD's Enter total number of Federal Tax
Made Deposits made during the tax period
from all preceding Form 941 "B"
Records from the last Agent "A"
Record (tape positions 309-312 on
Form 941 "B" Records). Right
justify and ZERO fill.
30-45 Total Amount of Enter the sum of the Total Amount
FTD's of FTD's in dollars and cents from
preceding Form 941 "B" Records from
the last Agent "A" Record (tape
positions 313-323 on Form 941 "B"
Records). Right justify and ZERO
fill.
SEC. 10. POST OFFICE STATE CODES
Enter the official two position Post Office State Code abbreviations for States and Territories in the Agent "A" Records and Form 941 "B" Records according to the following:
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
Puerto Rico PR
Virgin Islands VI
Guam GU
SEC. 11. TAPE LAYOUTS
The following chart shows by type of file, the sequence of the Record Types according to the complexity of the tape file(s).
3rd 2nd Next
1st 2nd from from to Last
Type of File Record Record last last last Record
Type Type Record Record Record Type
Type Type Type
--------------------------------------------------------------------
One DO code, one
Checkpoint "C"
Totals Record,
single reel. A B B C D E
One DO code, two or
more Checkpoint
Totals "C" Records,
single reel:
First "C" Record A B B B B C
Second "C" Record B B B B B C
Last "C" Record B B B C D 1 E
Two or more DO
codes, single reel:
First DO Code A B B B C D 2
Second DO Code A 3 B B B C D
Last DO Code A B B C D E
One DO code,
multiple reels:
First reel A B B B C 4 F 5
Last reel A 6 B B C D E
Two or more DO
codes, multiple
reels: first DO code
records split
between reel 1 and
reel 2; second DO
code records split
between reel 2 and
last reel:
Reel 1: DO Code 1 A B B B C F
Reel 2:
DO Code 1 A B B B C D
DO Code 2 A 7 B B B C F
Last reel:
DO Code 2 A B B C D E
Multiple locations,
one Reporting Agent,
separate files for
each location:
File 1: Location 1:
Last reel A B B C D E
File 2: Location 2:
Reel 1 A B B B C F
Last reel A B B C D E
File 3: Location 3:
Last reel A B B C D E
--------------------------------------------------------------------
D 1 The End of Location "D" Record must include the totals of all
Checkpoint Totals "C" Records that precede it up to the previous
Agent "A" Record.
D 2 The End of Location "D" Record must include the totals of all
Checkpoint Totals "C" Records that precede it for one DO Code.
A 3 An Agent "A" Record must be repeated as the first record for a
new DO Code. The new DO Code is in positions 2 and 3 of the Agent "A"
Record.
C 4 A Checkpoint Totals "C" Record must be written at the end of a
reel before the End of Reel "F" Record is written.
F 5 The End of Reel "F" Record can only be followed by a Tape Mark
or a Tape Mark and Trailer Label.
A 6 An Agent "A" Record must be written as the first record of each
subsequent reel to the first reel.
A 7 The Agent "A" Record for a new DO Code's series of records will
have the new DO Code in positions 2 and 3 of the Agent "A" Record.
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 3504, 6011; 31.3504-1, 31.6011(a)-7.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
