Rev. Proc. 83-34
Rev. Proc. 83-34; 1983-1 C.B. 736
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 83-48
PART A. -- GENERAL
Section 1. Purpose
.01 The purpose of this revenue procedure is to provide the requirements and conditions for filing State or Local Individual Income Tax Refund information returns on magnetic diskette. Specifications for filing are contained in this procedure.
Sec. 2. Applications for Magnetic Media Reporting
.01 For the purposes of this revenue procedure, the payer is the state or local agency making the payments, credits, or offsets and the transmitter is the state agency preparing the tape file (The term "credit or offset" means an amount which, in lieu of being refunded to the taxpayer, is applied against an existing or future liability of the taxpayer, or is otherwise used for the taxpayer's benefit). The payer and transmitter may be the same organization. Payers or transmitters who decide to file State or Local Individual Income Tax Refunds on magnetic diskette must complete Form 4419, Application for Magnetic Media Reporting Information Returns (Exhibit "A" attached). This information provided on the application is needed before the Service can process the diskette files. Instructions for completing the application appear on the reverse side of the form.
.02 The Service will act on an application and notify the applicant of authorization to file within 30 days of receipt of the application.
.03 The Service will assist new filers with their initial magnetic diskette submission by encouraging the submission of test diskettes for review in advance of the filing season. Approved payers or transmitters who wish to submit a test diskette should contact the magnetic media coordinator at the Service Center where the application was filed.
.04 Once authorization to file on magnetic diskette has been granted to a payer or transmitter, it will remain in effect in succeeding years, provided that all the requirements of this revenue procedure are met and there are no hardware or software changes by the filer which would cause the diskette to become unprocessable. If a filer discontinues filing on magnetic diskette, a new application must be filed before this method of filing may be resumed.
Sec. 3. Filing Dates
.01 Magnetic diskette reporting to the Service for State or Local Individual Income Tax Refund must be on a calendar year basis.
.02 Diskettes must be submitted to the Service Center by June 30, 1983, for calendar 1982 refunds.
Sec. 4. Processing of Diskette Returns .01 The Service will process tax information from diskettes. Diskettes which are received timely by the Service will be returned to the filers by October 31, 1984, for calendar year 1982 refunds.
.02 All diskettes submitted must conform totally to this revenue procedure.
Sec. 5. Taxpayer Identification Numbers
.01 The Service expects that payers will keep to a minimum those statements submitted without TINs.
Sec. 6. Magnetic Media Coordinator Contacts
.01 Requests for additional copies of these revenue procedures or for additional information on diskette reporting should be addressed to the liaison District Director or attention of the magnetic media coordinator of one of the following:
(a) Internal Revenue Service
Andover Service Center
Post Office Box 311
Andover, MA 01810
(b) Internal Revenue Service
Brookhaven Service Center
Post Office Box 486
Holtsville, NY 11742
(c) Internal Revenue Service
Philadelphia Service Center
Post Office Box 245
Bensalem, PA 19020
(d) Internal Revenue Service
Atlanta Service Center
Post Office Box 47-421
Doraville, GA 30362
(e) Internal Revenue Service
Memphis Service Center
Post Office Box 1900
Memphis, TN 38101
(f) Internal Revenue Service
Cincinnati Service Center
Post Office Box 267
Covington, KY 41019
(g) Internal Revenue Service
Kansas City Service Center
Post Office Box 24551
2306 East Bannister Rd.
Stop 43
Kansas City, MO 64131
(h) Internal Revenue Service
Austin Service Center
Post Office Box 934
Austin, TX 78767
(i) Internal Revenue Service
Ogden Service Center
Post Office Box 9941
Ogden, UT 84409
(j) Internal Revenue Service
Fresno Service Center
Post Office Box 12866
Fresno, CA 93779
PART B. DISKETTE SPECIFICATIONS
SECTION 1. GENERAL
.01 The diskette specifications contained in this part prescribe the required format and contents of the records to be included in the file. These specifications must be adhered to unless deviations have been specifically granted by the Service in writing.
.02 To be compatible, a diskette file must meet the following specifications in total:
(a) 8 inches in diameter
(b) recorded in basic data exchange mode
(c) contain 77 tracks of which:
(1) Track 0 is the index track
(2) Tracks 1 through 73 are data
(3) Track 74 is unused
(4) Tracks 75 and 76 are alternate data tracks.
(d) each Track must contain 26 sectors
(e) each Sector must contain 128 bytes
(f) data must be recorded on only one side of the diskette
(g) an IBM 3741 compatible diskette would meet the above specifications.
Other types of diskettes would have to be tested to determine acceptibility.
SEC. 2. DEFINITIONS
Element Description
b Denotes a blank position.
Coding Range Indicates the allowable codes for a
particular type of statement.
File For the purpose of this procedure, a file
consists of all diskette records submitted by
a Payer or Transmitter.
Payee Person(s) or organization(s) receiving
payments from Payer.
Payer State or Local Tax Agency.
Special Character Any character that is not a numeral, a letter
or a blank.
SSN Social Security Number assigned by SSA.
Taxpayer Identifying An SSN.
Number
Transmitter Person or organization preparing diskette
file(s). May be Payer or agent of Payer.
SEC. 3. PAYER/TRANSMITTER "A" RECORD
.01 Identifies the payer and transmitter of the diskette and provides parameters for the succeeding Payee "B" Records. The Service's computer programs rely on the absolute relationship between the parameters in the "A" Record and the data fields in the "A" Record and the data fields in the "B" Records to which they apply.
.02 The number of "A" Records appearing on a diskette will depend on the number of payers being reported. A transmitter may include Payee "B" Records for more than one payer on a diskette, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Diskette
Position Element Name Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED. Must be a "1". IT is
used to sequence the sectors
making up a Service Record.
2 Record Type 1 REQUIRED. Enter "A".
3 Payment Year 1 REQUIRED. Must be the right
most digit of the year for
which payments are being
reported. (e.g. if payments
were made in 1982, enter 2).
This number must be
incremented each year.
4-6 Diskette Number 3 REQUIRED. Serial number
assigned by the Transmitter to
each diskette starting with
001.
7-15 Payer's Federal EIN 9 REQUIRED. Enter the 9 numeric
characters of the Employer
Identification Number. DO NOT
INCLUDE THE HYPHEN and DO NOT
ENTER ANY ALPHA CHARACTERS.
16 Type of Payer 1 REQUIRED. Enter "W" for State
or local government.
17 Blank 1 ENTER BLANK.
18 Type of Return 1 REQUIRED. Enter appropriate
code from table below:
Type of Return Code
State or local
Individual Income Tax
Refund U
19-25 Amount Indicator 7 REQUIRED. Enter "1bbbbbb".
26-27 Blank 2 ENTER BLANK.
28 Surname Indicator 1 REQUIRED. Enter "1" if the
payees' surnames appear first
in the name line of the "B"
Records. Enter "2" if the
payees' names appear last. If
business and individual
entities are contained in the
file, enter blanks.
29-31 "A" Record Length 3 REQUIRED. Enter 360.
32-34 "B" Record Length 3 REQUIRED. Enter 360.
35 Blank 1 ENTER BLANK.
36-40 Transmitter Control 5 REQUIRED. Enter the 5 digit
Code Transmitter Control Code
assigned by the IRS.
41 Blank 1 ENTER BLANK.
42-121 Payer Name 80 REQUIRED. Enter the name of
the payer in the manner in
which it is used in normal
business.
122-128 Blanks 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED. Must be "2". Used to
sequence the sectors making up
a Service Record.
2 Record Type 1 REQUIRED. Enter "A". Must be
the second position of each
PAYER/TRANSMITTER Record.
3-42 Payer Street Address 40 REQUIRED. Enter the street
address of the payer. Left
justify and fill with blanks.
If the payer does not have a
street address, this field
must be blank-filled.
43-82 Payer City, State 40 REQUIRED. Enter the city,
and Zip Code state and Zip code of the
payer. Left justify and fill
with blanks. DO NOT FILL WITH
ALL BLANKS OR ALL 9's.
83-122 Transmitter Name 40 REQUIRED. Enter the name of
(1st) the transmitter in the manner
in which it is used in normal
business. The name of the
transmitter should be constant
through the entire file. Left
justify and fill with blanks.
123-128 Blanks 6 Enter blanks.
SECTOR 3
1 Record Sequence 1 REQUIRED. Must be a "3". Used
to sequence the sectors making
up a Service Record.
2 Record Type 1 REQUIRED. Enter "A". Must be
the second position of each
PAYER/TRANSMITTER Record.
3-42 Transmitter Name 40 Enter the 2nd name line of the
(2nd) Transmitter. Left justify and
fill with blanks. Include but
leave blank if not required.
43-82 Transmitter Street 40 Enter the street address of
Address the transmitter. Left justify
and fill with blanks. If the
transmitter does not have a
street address, this field
must be blank.
83-122 Transmitter City, 40 Enter the City, State, and Zip
State and Zip Code Code of the transmitter. Left
justify and fill with blanks.
DO NOT FILL WITH ALL BLANKS OR
ALL 9's.
123-128 Blanks 6 Enter Blanks.
SEC. 4. PAYEE "B" RECORDS
.01 The Payee Record contains the payment record from individual statements. Each Payee Record ("B" Record) will be composed of two sectors on the diskette.
.02 All payee records must contain correct payee name and address information entered in the fields prescribed in this section.
.03 The Service must be able to identify the surname associated with the taxpayer identifying number (SSN) furnished on a statement. The specifications below include a field in the payee records called "Name Control" in which the first four alphabetic characters of the payee's surname are to be entered by the payers. In addition, a blank MUST precede the identifying surname in the first name line of all Payee "B" Records unless the surname begins in the first position of the field.
.04 If payers are unable to provide the first four characters of the surname, the specifications permit the submission of statements on diskette with the Name Control Field left blank; however, compliance with the following will facilitate the Service computer programs required to generate the Name Control.
a. The surname of the payee whose Taxpayer Identifying Number (SSN) is shown in the Payee "B" Record, must be the only name in the first name line.
b. A blank must precede the surname unless the surname begins in the first position of the field.
c. In the case of multiple payees, only the surname of the payee whose Taxpayer Identifying Number (SSN) is shown in the Payee "B" Record, must be present in the first name line. Surnames of any other payees in the record must be entered in the second name line.
RECORD NAME: PAYEE "B" RECORD
Diskette
Position Element Name Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 Must be a "1". It is used to
sequence the sectors making up
a Service PAYEE Record.
2 Record Type 1 REQUIRED. Enter "B". Must be
the second position of each
PAYEE Record.
3-4 Payment Year 2 REQUIRED. Must be the two last
digits of the year for which
payments are being reported
(e.g. if payments were made in
1982 enter "82").
5-6 Refund Year 2 REQUIRED. Enter the two (2)
digit year for the tax period
in which the State or local
income tax refund, credit, or
offset was issued. (e.g. If a
refund was issued in 1982 for
tax year 1979, enter "79").
7 Blank 1 ENTER BLANK. (Reserved for
I.R.S. use).
8-11 Name Control 4 Enter the first 4 letters of
the surname of the payee. Last
names of less than four
letters should be left
justified filling the unused
positions with blanks. Special
characters and imbedded blanks
should be removed. If the name
control is not determinable by
the payer, leave this field
blank.
12 Type of Account 1 REQUIRED. This field is used
to identify the data in 13-21
as a Social Security Number.
ENTER "2".
13-21 Taxpayer Identifying 9 REQUIRED. Enter the valid 9-
Number of Payee digit taxpayer identifying
number of the payee (SSN).
Where an identifying number
has been applied for but not
received or where there is any
other legitimate cause for not
having an identifying number,
enter blanks.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, OR ALL 9's OR ALL
ZEROES.
22-31 Account Number 10 OPTIONAL. Payer may use this
field to enter the payee's
account number. Although this
item is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise. Do Not Enter
a Taxpayer Identifying Number
in This Field.
32-41 Payment Amount 10 This amount is identified by
the amount code in position 19
of the Payer/Transmitter "A"
Record. This entry must always
be present. Record each
payment amount in dollars and
cents, omitting dollar signs,
commas and periods. Right
justify and fill unused
positions with zeros.
42-81 Payee 1st Name Line 40 REQUIRED. Enter the name of
the payee whose taxpayer
identifying number appears in
diskette positions 13-21
above. If fewer than 40
characters are required, left
justify and fill unused
positions with blanks. If more
space is required, utilize the
2nd Name field below. If there
are multiple payees, only the
name of the payee whose
taxpayer identifying number
has been provided can be
entered in this field. The
names of the other payees may
be entered in the 2nd Name
Line field. The order in which
the payee's name appears in
this field must correspond
with the Surname Indicator
entered in tape position 27 of
the Payer/Transmitter "A"
Record. No descriptive or
other data is to be entered in
this field.
82-121 Payee 2nd Name 40 OPTIONAL. If the payee name
Line requires more space than is
available in the 1st Name
Line, enter the remaining
portion of the name in this
field. If there are multiple
payees, this field may be used
for those payees' names who
are not associated with the
taxpayer identifying number
provided in diskette positions
13-21 above. Left justify and
fill unused portions with
blanks. Fill with blanks if no
entries are required in this
field.
122-128 Blank 7 Enter blanks.
SECTOR 2
1 Record Sequence 1 Must be a "2". Used to
sequence the sectors making up
a Service PAYEE Record.
2 Record Type 1 Enter "B". Must be the second
position of each PAYEE Record.
3-42 Payee Street Address 40 REQUIRED. Enter street address
of payee. Left justify and
fill any unused positions with
blanks. Address MUST be
present. This field MUST NOT
contain any data other than
the payee's street address.
43-82 Payee City, State 40 REQUIRED. Enter the city,
and Zip Code state and Zip Code of the
payee, in that sequence. Use
U.S. Postal Service
abbreviations for states. Left
justify and fill unused
positions with blanks. City,
state and Zip code must be
present.
83-128 Blanks 44 Enter blanks.
SEC. 5. END OF PAYER ("C" RECORD.)
.01 Write this record after the last payee "B" Record following the last preceding Payer/Transmitter "A" Record. A diskette will contain more than one (1) End of Payer "C" Record if the last Payee "B" Record for more than one payer is reported on the same diskette.
.02 Each End of Payer "C" Record must contain a count of the number of Payee "B" Records immediately preceding the End of Payer "C" Record and following the preceding Payer/Transmitter "A" Record under which a Payer is reporting payments for a type of document. To illustrate:
a. Single diskette; Where all the records of a Payer for State or Local Individual Income Tax Refunds are reported on a single diskette, the last preceding Payer/Transmitter "A" Record would be the "A" Record immediately preceding the Payer's Payee "B" Records for which the End of Payer "C" Record has been written.
b. Multiple diskettes; Where the reporting of a Payer for State or Local Individual Income Tax Refunds begins on one diskette and ends on another diskette, and the last preceding Payer/Transmitter "A" Record immediately preceding all the Payee "B" Records on the diskette on which the Payer "C" Record has been written.
.03 The End of Payer "C" Record must be followed by a new Payer/Transmitter "A" Record for the next Payer, if any, or an End of Transmission "F" Record.
END OF PAYER "C" RECORD
Diskette
Position Element Name Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Enter "C". Must be the 1st
character of each END OF PAYER
RECORD.
2-7 Number of Payees 6 Enter the total number of
payees covered by the Payer on
this diskette. Right justify
and zero fill.
8-19 Control Total 1 12 Enter grand total of each
payment amount covered by the
Payer on this diskette. Use
one control Total field for
each Payment Amount field.
20-91 Zeroes 72 ENTER ZEROES.
92-128 Blanks 37 ENTER BLANKS.
SEC. 6. END OF TRANSMISSION "F" RECORD
Write this record after the last End of Payer "C" Record in the file.
END OF TRANSMISSION "F" RECORD
Diskette
Position Element Name Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Enter "F". Must be first
character of End of
Transmission Record.
2-5 Number of Payers 4 Enter total number of payers
for this transmission. Right
justify and zero fill.
6-8 Number of Diskettes 3 Enter total number of
diskettes in this
transmission. Right justify
and zero fill.
9-30 Zeros 22 ENTER ZEROES.
31-128 Blanks 98 BLANKS.
SEC. 7. RECORD LAYOUTS.
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
Exhibit "A"
Department of the Treasury -- IRS OMB
Internal Revenue Service Use Only Clearance
No.
Form 4419 Application for Magnetic Media 1545-0387
(Rev. August Reporting of Information Expires
1982) Returns 6-30-85
--------------------------------------------------------------------
1. Please fill in this form and 2. Name and address of
send to organization (street, city,
State and ZIP code)
Internal Revenue Service Center
3. Payment year for which you 4. Employer identification number
plan to begin reporting on
magnetic media
5. Kind of magnetic media you plan 6. Person to contact about this
to submit (check one) request
__ Tape __ Diskette Name:
__ Disk pack __ Cartridge disk Title:
Telephone number: (include area
code)
7. Documents To Be Reported
Estimated Volume Estimated Volume
Form Form
Magnetic Paper Magnetic Paper
media media
__ 1099-ASC __ 1087-ASC
__ 1099-DIV __ 1087-DIV
__ 1099-INT __ 1087-INT
__ 1099-MISC __ 1087-MISC
__ 1099-MED __ 1087-MED
__ 1099-OID __ 1087-OID
__ 1099-R __ 1042S
__ 1099-L __ 6248
__ 1099-PATR __ W-4
__ 1099-NEC __
__ 1099-UC __
8. Kind of equipment on which media will be prepared
Main frame (all media types) Drive Unit (all media)
Manufacturer Model Manufacturer Model
Tape only All media types
Width Tracks Density Recording code (e.g., EBCDIC, BCD,
or ASCII)
__7 __9
9. Internal Revenue Service office where
paper information returns, if any, will be filed
Form 1099 Form 1087 Form W-4 Form W-2G Form 6248
series series
10. If your firm is acting as agent, please list the name and
employer identification number of each payer on a separate sheet
and attach it to this application.
____________________________________________________________________
Person Name (type or print) Title
responsible
for
11. preparation Signature Date
of tax
reports
Instructions for Form 4419
Payers or agents who decide to file information returns on magnetic media must complete Form 4419 to receive authorization for filing. Please be sure to complete all appropriate blocks as explained in the following instructions:
Block 2
Enter the name and complete address of the person or organization that will prepare and submit the magnetic media.
Block 3
Show the tax (payment) year for which you intend to begin filing information returns on magnetic media.
Block 5
Check the kind of magnetic media you plan to submit. If you plan to submit more than one kind of magnetic media, you should complete a separate application for each kind.
Block 7
Check the boxes next to all of the information returns you file with the Internal Revenue Service.
a. Magnetic media column: Enter the total number of individual information returns to be reported on magnetic media (an estimate is acceptable).
b. Paper column: Enter the total number of individual information returns to be reported on paper if not all returns will be filed in magnetic media form (an estimate is acceptable). In BLOCK 9 indicate the IRS office where you will file the paper returns.
Block 10
If your firm is preparing information returns on magnetic media for payers other than itself, attach to your application a list of the names and employer identification numbers of the payers. If you add or delete any payers from your file, you must submit an updated list of payers.
Block 11
The form must be signed and dated by an official of the company or organization requesting authorization to report on magnetic media.
Filing your application
1. Mail the completed application and any attached lists to the Internal Revenue Service Center at the address shown in BLOCK 1.
2. When we receive your application, we will review it. If it is acceptable, we will send you an authorization letter within 30 days. Do not submit magnetic media until you receive an authorization letter.
3. We encourage new filers to submit test data on magnetic media for review before the filing season. If you want to submit test data, contact the magnetic media coordinator where you file your application.
4. Your authorization will be valid as long as the magnetic media submitted conforms to the specifications of the applicable revenue procedures. However, a new application is required if:
a. filing is discontinued and then resumed, or
b. there is any change in the equipment listed on the application.
Paperwork Reduction Act Notice
The Paperwork Reduction Act of 1980 says we must tell you why we are collecting this information, how we will use it, and whether you have to give it to us. We ask for the information to carry out the Internal Revenue laws of the United States. We need it to ensure that the magnetic media you are using will be compatible with our processing equipment. The information is also used to more efficiently schedule and manage its processing in the service centers. You are required to give us this information if you want to file your returns on magnetic media.
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
