Rev. Proc. 79-15
Rev. Proc. 79-15; 1979-1 C.B. 498
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 3504, 6011, 6012; 31.3504-1, 31.6011(a)-1,
1.6012-3.)
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 81-9
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 Returns, for groups of taxpayers can furnish the required information in the form of magnetic tape instead of paper documents.
.02 This Revenue Procedure reflects the current changes to the tape specifications and directs attention to the new requirements under the Tax Reduction and Simplification Act of 1977 [Pub. L. 95-30, 1977-1 C.B. 451] for filing Forms W-2 (Copy A) data directly with the Social Security Administration.
.03 This Revenue Procedure also directs attention to the new requirements under the Revenue Act of 1978, with respect to wages paid after June 30, 1979. This Act provides that eligible employees may receive advance payments of the Earned Income Credit and employers may claim the credit for the advanced amount on their respective employment returns; the tape specifications have been changed to accommodate this credit beginning with the third quarter return for 1979. Additional information on the subject is contained in Circular E, Employer's Tax Guide, and in the instructions on the paper return, Form 941, Employer's Quarterly Federal Tax Return.
.04 Form 1041, U.S. Fiduciary Income Tax Return, can no longer be filed on magnetic tape as was previously permitted in Rev. Proc. 75-12, 1975-1 C.B. 653.
Sec. 2. Application for Tape Reporting
.01 Agents who desire to file authorized Federal Tax Returns on magnetic tape must first file a letter of application or submit Form 4995, Application for Magnetic Tape Filing of Form 941, Employer's Quarterly Federal Tax Return (see Exhibit 1). The letter should be addressed to the Director, Internal Revenue Service Center, Attention: Magnetic Tape Coordinator, where the Reporting Agent normally files returns. Addresses of the Internal Revenue Service Centers are shown in Section 10 of this Revenue Procedure. The letter of application must contain the following:
1. Name, address and EIN (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 taxpayers to be included on the initial establishment of the Magnetic Tape Filing System. The list must be in duplicate with the data shown in the exact order as Exhibit 2. Show each taxpayer's name, complete address (including Zip Code), and EIN; sort into EIN sequence. See Section 6.03 for additional details.
5. Internal Revenue Service Center where paper tax returns were last filed.
6. Signature of the Agent or Agent's employee authorized to prepare Federal tax returns for taxpayers.
7. An agreement by the Reporting Agent to keep copies of the Powers of Attorney on file at the Agent's 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.
8. An agreement to fully pay the tax by Federal Tax Deposits.
Sec. 3. Power of Attorney
.01 A Power of Attorney must be submitted for each filer on the list attached to Form 4995. The Power of Attorney may be submitted on an Internal Revenue Service Form 2848, Power of Attorney (see Exhibit 3), which is available on request; or any other instrument which clearly states that the Reporting Agent is granted the authority to file and sign the return. Both the taxpayer and Reporting Agent must sign the Power of Attorney. The signed document will remain in effect until such time as it is revoked by the taxpayer, terminated by written notification from the Reporting Agent, or expires under its own terms.
.02 The scope of the Power of Attorney for Magnetic Tape Filing will be governed according to the following: 1. Power of Attorney will delegate to the Reporting Agent the power to sign and file appropriate Federal tax returns.
2. The Power of Attorney becomes effective for the tax period the Agent notifies the Service that the employer or filer is being added to the Magnetic Tape Filing System and remains in effect for subsequent periods until revoked, terminated or expired.
3. The Power of Attorney is automatically revoked when the Reporting Agent notifies the Service that a taxpayer is no longer included in the Magnetic Tape Filing System.
4. The receipt of a Power of Attorney for 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 Magnetic Tape Filing will be a limited power of attorney, i.e., notices, refunds and other output resulting from filing 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 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 taxpayers that are reported under 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, or
(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 Power of Attorney with the Internal Revenue Service.
Sec. 4. Approval of Agent's Application
.01 The Service will act on applications and notify applicants of authorization or disapproval within 30 days of receipt of Form 4995.
.02 Generally, Reporting Agents using equipment compatible with the Service's can presume that tape filing will be approved. Compatible tape characteristics are shown in Section 12. If the Reporting Agent has the capability to prepare several types of tapes, the Service prefers that compatible tapes be prepared.
.03 If Reporting Agents propose to submit convertible tapes, i.e., tapes requiring translation, the Service will either translate these tapes or provide translation through other government agencies. Magnetic Tape Filing will be disapproved when the Service is unable to obtain facilities to translate a Reporting Agent's file to a compatible form. (See Section 12 for specifications.)
.04 Once authorization to file tax data on magnetic tape has been granted to a Reporting Agent, such approval will continue in effect in succeeding tax periods as 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 periods, then decide to resume this method of reporting.
Sec. 5. Effect on Paper Documents
.01 Authorization to file on magnetic tape does not immediately stop the filing of paper tax returns, but merely initiates filing of such returns on the Magnetic Tape Filing System.
.02 The initial filing of tax returns on magnetic tape will be on trial tapes. Each taxpayer included on the magnetic tape must also be on the paper form until authorized by IRS to discontinue filing returns on paper. The paper returns must 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. 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.
.03 Duplicate returns or duplicate tape and paper returns should never be submitted after the Reporting Agent is authorized to discontinue filing paper returns.
Sec. 6. Filing 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 Magnetic Tape Filing.
.02 The Internal Revenue Service will expect a tape return to be submitted for those individually approved magnetic tape filers until the Reporting Agent formally notifies IRS that specific employers are being deleted from their current Magnetic Tape Filing inventory.
.03 The Reporting Agent will be provided with a validated copy of the Agent's Listing for taxpayers authorized to file on magnetic tape. This authorization will contain each taxpayer's EIN, four position alpha Name Control, the DO (District Office) Code and the Tax Class. This will be the source of the EIN and Name Control to be used on magnetic tape by the Reporting Agent as an identification of each taxpayer.
.04 Reporting Agents submitting magnetic tape for records prepared at more than one location must identify the records from each location by using the DO Code in the Agent "A" Record from the validated copy of the Agent's Listing. Each location will be indicated by a separate Agent "A" Record on the tape file. All the Tax Data "B" Records following the Agent "A" Record for a given location must be followed by an End of Location "D" Record.
.05 Enclose in the first box of the tape shipment to IRS the following:
1. Form 4996, Magnetic Tape Filing Transmittal for Form 941, Employer's Quarterly Federal Tax Return, in duplicate. (See Exhibit 4.)
2. A control listing identifying actual taxpayers previously approved by IRS for Magnetic Tape Filing that are contained on the current tape file being submitted. List the taxpayers in EIN sequence with each taxpayer's name and address.
Sec. 7. Adding and Deleting Filers From Magnetic Tape Filing System
.01 When adding or deleting filers, the Service must receive (in duplicate and in the same format as shown in Exhibit 2) a listing which contains the complete names, addresses and EIN's of the taxpayers the Reporting Agent wants added or deleted from the Magnetic Tape Filing System. The words "ADDITIONS" or "DELETIONS" should be entered after the title, "Agent's Listing."
.02 The Service will provide a validated copy of the updated Agent's Listing to the Reporting Agent. Under no circumstances is a new filer to be included on the Magnetic Tape Filing System until the validated copy is received from IRS.
.03 A Power of Attorney authorization must be included for each taxpayer to be added to the Magnetic Tape Filing System.
.04 The Reporting Agent should indicate on the last magnetic tape return submitted for a filer that it is either the "Final Return" or a "Discontinued Filer" in the Tax Data "B" Record.
.05 The Reporting Agent may not always know that the final magnetic tape return for a particular taxpayer is being submitted at the time the tape is being sent in. When the Reporting Agent determines that the previous tape contained the last return to be prepared for the individual filer, action should be taken to notify the service center which authorized the Magnetic Tape Filing of one of the following conditions:
1. The taxpayer is out of business (state the effective date) and will no longer be liable for filing returns (Final Return), or
2. The Reporting Agent will no longer be submitting returns on magnetic tape for the taxpayer who is still in business and is still liable for such returns (Discontinued Filer).
.06 Lists of proposed quarterly (Form 941) filer additions, deletions, etc., must be received in the service center 2 working days prior to the end of the second month of a quarter. This will permit the Service to properly validate applications and to respond to the Agent within 30 days of receipt.
.07 Once a year (by January 30), the Reporting Agent must send a consolidated Agent's Listing in the required format of all taxpayers approved for the Magnetic Tape Filing System.
Sec. 8. Due Dates and Corrected Returns
.01 The due dates prescribed for filing paper returns with the Service will also apply to Magnetic Tape Filing of Federal tax returns.
.02 In no case should returns with more than one due date be included on one tape file.
.03 Adjustments may be made on returns submitted on magnetic tape. If an offsetting entry is required to FICA taxes because there is a difference between the total amount of employee tax included in item 8 (Total FICA Taxes) of Forms 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 (tape positions 236-245).
.04 If employee FICA tax is not applicable to amounts included in item 6 of Form 941 (Taxable FICA Wages Paid), report this amount as "FICA-TIP" adjustments on the magnetic tape (tape positions 236-245).
.05 All other adjustments, including adjustments to Income Tax Withheld and combinations of "Fractions Only" and "FICA-TIP" adjustments must be reported as Adjustment for Preceding Quarters on the magnetic tape (tape positions 185-194).
.06 All adjustments reported in tape positions 236-245, except for fractions of cents, must be explained on Form 941c or in a detailed statement; fractions of cents must be explained in a statement. All other adjustments reported (tape positions 185-194) also must be explained by an appropriate statement. Include all statements and Forms 941c with the magnetic tape shipment for approval and subsequent adjustment action.
Sec. 9. Filing Forms W-2 (Copy A) with the Social Security Administration
The Reporting Agents who file Forms 941 on magnetic tape for employers must file the wage information directly with the Social Security Administration on tape or paper documents. For directions for tape filing, you may call or write the appropriate Service Center Magnetic Tape Coordinator, or any Social Security Administration office and ask for Technical Information Bulletin 4a (TIB-4a), or you can write to the following address:
Social Security Administration
Bureau of Data Processing
P. O. Box 2317
Baltimore, MD 21203
Sec. 10. Additional Information
Requests for additional copies of this Revenue Procedure, applications for Magnetic Tape Filing, requests for copies of appropriate input record element specifications, and requests for tape filing information should be addressed to the Director, Internal Revenue Service Center, Attention: Magnetic Tape Coordinator, at one of the following addresses:
1. North-Atlantic Region
(a) Andover Service Center
P. O. Box 311
Andover, MA 01810
(b) Brookhaven Service Center
P. O. Box 486
Holtsville, NY 11742
2. Mid-Atlantic Region
(a) Philadelphia Service Center
P. O. Box 245
Cornwell Heights, PA 19020
3. Central Region
(a) Cincinnati Service Center
P. O. Box 267
Covington, KY 41012
4. Southeast Region
(a) Atlanta Service Center
P. O. Box 47-421
Doraville, GA 30340
(b) Memphis Service Center
P. O. Box 30309
Airport Mail Facility
Memphis, TN 38130
5. Midwest Region
(a) Kansas City Service Center
P. O. Box 5321
Kansas City, MO 64131
6. Southwest Region
(a) Austin Service Center
P. O. Box 934
Austin, TX 78767
7. Western Region
(a) Ogden Service Center
P. O. Box 9948
Ogden, UT 84409
(b) Fresno Service Center
P. O. Box 12866
Fresno, CA 93779
Sec. 11. Conventions and Definitions
.01 Conventions.
1. Certain conventions may be required by the programming system or equipment used by the Reporting Agent, with respect to header and trailer labels, record and tape marks. Their use is optional, but if present they must adhere to the following:
(a) 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.
(b) 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).
(c) Record Mark
(1) Can only be at the end of a block or the end
of a record.
(d) 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 Federal tax returns.
NOTE: This Revenue Procedure does not restrict a
non-financial organization who performs a payroll
or tax service from being a Reporting Agent.
However, see the Revenue Procedure on Federal Tax
Deposits concerning the requirements under which
Federal Tax Deposits can be made.
Taxpayer .........Person or organization making payments. The tax-
payer will be held responsible for the
completeness, accuracy and timely submission of the
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 Factors .The number of records grouped together to form a
block.
Unblocked Records Single records written between interrecord gaps.
File .............A file consists of all tape records submitted by a
Reporting Agent.
Record Mark ......Special character used either to limit the number
of characters in 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.
SEC. 12. MAGNETIC TAPE SPECIFICATIONS
.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
.03 An acceptable file will contain, for each Reporting Agent, the following:
1. An agent "A" Record,
2. A series of Tax Data "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.
.04 All records including headers and trailers, if used, must be written at the same density.
.05 Affix an external label to each tape with the following information:
1. Name of Reporting Agent,
2. Number of tax returns transmitted on this reel of tape,
3. Payment period in YYMM (Year, year, month, month) format, for example, 7909,
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, and
10. Sequence number of reel and total number of reels in file (for example, 1 of 3).
.06 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 Tax Data "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 Tax Data "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" Record are used to balance each reel or each series of "B" Records for a given location of the Reporting Agent on a reel.
.07 Record Length.
1. The tape records prescribed in the specifications may be blocked or unblocked subject to the following:
(a) A block may not exceed 4,000 tape positions.
(b) If the use of blocked records would result in a short block at the end of a Tax Data "B" Record and the next record is too large to include in the block, the remaining positions of the block should be filled with 9's. No other digits or characters other than 9's are specified or acceptable for filling (or padding) any tape input data blocks.
(c) Two forms of blocking are acceptable:
(1) Only Tax Data "B" Records are blocked; all other records are unblocked.
(2) 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.
.08 Agent "A" Record.
1. 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 for each tape reel after the first reel. A Reporting Agent may include "B" Records prepared at more than one location or with more than one DO Code; however, the "B" Records prepared at each location or with a DO Code change must be preceded by an Agent "A" Record. Contact the Magnetic Tape Coordinator for additional details if necessary.
AGENT "A" RECORD
Agent Data Record
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 digits
District Office Code furnished
by IRS.
4-5 Tax Period Enter YQ (Year, Qtr.). For
example: tax period "94"
represents the year 1979 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
Agent of the Reporting Agent's
Employer Identification
Number. DO NOT include the
hyphen.
17-20 Blank Reserved for IRS Use.
21-23 Record Length-Agent Enter number of positions (177
"A" Record or 178) for Agent "A" Record.
If a 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.
24-26 Record Length Enter number of positions (685
"B" Record or 686) for "B" Record. If a
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 Agent Reporting Agent. Left justify
and fill with blanks.
67-106 2nd Name Line Enter second name line of
Reporting Agent Reporting 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 Agent Reporting Agent. Left justify
and fill with blanks. Fill
with blanks if street not
required.
147-166 City- Enter city of Reporting Agent.
Reporting Agent Left justify and fill with
blanks.
167-168 State- Enter the official Post Office
Reporting Agent two position State Code. See
Section 13 for a list of the
State Code abbreviation.
169-172 Blank Reserved for IRS Use.
173-177 Zip Code Enter Zip Code of Reporting
Reporting Agent Agent.
.09 Tax Data "B" Record.
1. Contains tax information for each filer reported by the Reporting Agent. The number of Tax Data "B" Records appearing on one tape reel will depend on the number of taxpayers represented (only one tax return for each EIN). A Checkpoint Totals "C" Record and then an End of Location "D" Record must follow the last Tax Data "B" Record for a location or DO Code change. In addition, the Tax Data "B" Records must be arranged in ascending order EIN sequence within DO Code.
2. Tax Data "B" Records may be blocked together with Record Types A, C, D, E, and F or the Tax Data "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 records must be fixed length and for the current tax period. All money amount fields must contain dollars and cents and all liability amounts must be full-paid.
FORM 941 TAX DATA "B" RECORD
Tape Position Element Name Entry or Definition
------------- ------------ -------------------
1 Record Type Enter "B". Must be the first
character of each Form 941 "B"
Record.
2-36 Employer's Name Enter 1st name line of
First Line taxpayer. Left justify and
fill with blanks. First five
positions must be filled.
37-71 Employer's Name Enter 2nd name line of
Second Line taxpayer. Left justify and
fill with blanks.
72-75 Name Control Enter the 4 position
alpha/numeric name control
from the validated Agent's
Listing. 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
Employer the 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.
First three positions must be
filled.
140-145 State-Employer Enter the official Post Office
two position State Code. See
Section 13. Last four
positions are blank.
146-150 Zip Code-Employer Enter the 5 numeric characters
of the Post Office Zip Code.
If unknown, fill with blanks.
151 Address change Enter ZERO if taxpayer's
Indicator address has not changed since
previous filing of Form 941
return; otherwise enter "1".
152 New Account Enter ZERO if Reporting Agent
Indicator has reported the taxpayer on
magnetic tape in the 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 this is the
first quarter the taxpayer 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 Indicator
taxpayer's final return.
154 Discontinued Enter ZERO if Reporting Agent
Employer (Filer) will be reporting for the
Indicator 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.
Indicator 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.
156-162 Total Number of Enter the total of all
Employees in Pay individuals in the payroll
Period including period of service for which
March 12. (Exclude wages are ordinarily paid.
household employees) This field is applicable for
the first quarter only.
Zero fill the field for all
other quarters.
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.
This new format will become
effective with the filing of
the third quarter return for
1979. Right justify all
amounts entered and fill with
zeros. All money amounts must
be dollars and cents.
163-174 Total Wages Line 2 of Form 941 (on 1978
and Tips, etc. format, for example).
175-188 Amount of Income Line 3 of Form 941 (on 1978
Tax Withheld format, for example).
189-198 Adjustments for If amount is negative, minus
+/- Preceding Quarters sign low order tape position
198. Positive amounts may be
unsigned or plus signed.
199-212 Adjusted Total If amount is negative, minus
+/- Income Tax Withheld sign low order tape position
212. Positive amounts may be
unsigned or plus signed.
213-226 Taxable FICA Wages paid to employees--not
Wages Paid taxes.
227-236 Taxable Tips Tips reported by employees--
Reported not taxes.
237-246 Total FICA Taxes Line 8 of Form 941 (on 1978
format, for example).
247-256 Adjustment to If amount is negative, minus
+/- FICA Tax sign low order tape position
256. Positive amounts may be
unsigned or plus signed.
257-266 Adjusted Total If amount is negative, minus
+/- of FICA Taxes sign low order tape position
266. Positive amounts may be
unsigned or plus signed.
267-277 Total Taxes If amount is negative, minus
+/- sign low order tape position
277. Positive amounts may be
unsigned or plus signed.
278-287 Earned Income Advance payment of EIC during
Credit the quarter. Must contain
ZEROS if no amount paid.
288-298 Total Taxes FTD's plus overpayment from
Deposited prior quarter.
299-309 Balance Due Must contain only ZEROS if
even or overpaid.
310-320 Amount Remitted Must contain ZEROS.
321-331 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.
332 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 321-331) is zero.
333-336 Number of FTD's Enter the number of Federal
Made Tax Deposits made during the
tax period. Right justify and
fill with ZEROS.
337-347 Amount of FTD's Enter the total (dollars and
cents) amount of the FTD's
purchased.
348-357 Overpayment Enter the amount overpaid for
from Previous the previous quarter.
Quarter
358-367 Tax Liability, Enter the tax liability for
7th Day (1st month) the period ending with the 7th
day of the 1st month.
368-377 Amount Deposited, Enter the amount deposited for
7th Day (1st month) the period ending with the 7th
day of the 1st month.
NOTE: Deposits must coincide
with the tax liability even
though the deposit date may
fall beyond the period ending
date.
378-383 Date of FTD for Enter the date of the FTD for
7th Day (1st month) the above amount in MMDDYY
(month-month-day-day-year-
year) sequence.
384-393 Tax Liability, Enter the tax liability for
15th Day (1st month) the period ending with the
15th day of the 1st month.
394-403 Amount Deposited, Enter the amount deposited for
15th Day (1st month) the period ending with the
15th day of the 1st month.
404-409 Date of FTD for Enter the date of the FTD for
15th Day (1st month) the above amount in MMDDYY
sequence.
410-419 Tax Liability, Enter the tax liability for
22nd Day (1st month) the period ending with the
22nd day of the 1st month.
420-429 Amount Deposited, Enter the amount deposited for
22nd Day (1st month) the period ending with the
22nd day of the 1st month.
430-435 Date of FTD for Enter the date of the FTD for
22nd Day (1st month) the above amount in MMDDYY
sequence.
436-445 Tax Liability, Last Enter the tax liability for
Day (1st month) the period ending with the
last day of the first month.
446-455 Amount Deposited, Enter the amount deposited for
Last Day (1st month) the period ending with the
last day of the 1st month.
456-461 Date of FTD for Enter the date of FTD for the
Last Day (1st month) above amount in MMDDYY
sequence.
462-471 Tax Liability, Enter the tax liability for
7th Day (2nd month) the period ending with the 7th
day of the 2nd month.
472-481 Amount Deposited, Enter the amount deposited for
7th Day (2nd month) the period ending with the 7th
day of the 2nd month.
482-487 Date of FTD for Enter the date of the FTD for
7th Day (2nd month) the above amount in MMDDYY
sequence.
488-497 Tax Liability, Enter the tax liability for
15th Day (2nd month) the period ending with the
15th day of the 2nd month.
498-507 Amount Deposited, Enter the amount deposited for
15th Day (2nd month) the period ending with the
15th day of the 2nd month.
508-513 Date of FTD for Enter the date of the FTD for
15th Day (2nd month) the above amount in MMDDYY
sequence.
514-523 Tax Liability, Enter the tax liability for
22nd Day (2nd month) the period ending with the
22nd day of the 2nd month.
524-533 Amount Deposited, Enter the amount deposited for
22nd Day (2nd month) the period ending with the
22nd day of the 2nd month.
534-539 Date of FTD for Enter the date of the FTD for
22nd Day (2nd month) the above amount in MMDDYY
sequence.
540-549 Tax Liability, Enter the tax liability for
Last Day (2nd month) the period ending with the
last day of the 2nd month.
550-559 Amount Deposited, Enter the amount deposited for
Last Day (2nd month) the period ending with the
last day of the 2nd month.
560-565 Date of FTD for Enter the date of the FTD for
Last Day (2nd month) the above amount in MMDDYY
sequence.
566-575 Tax Liability, Enter the tax liability for
7th Day (3rd month) the period ending with the 7th
day of the 3rd month.
576-585 Amount Deposited, Enter the amount deposited for
7th Day (3rd month) the period ending with the 7th
day of the 3rd month.
586-591 Date of FTD for Enter the date of the FTD for
7th Day (3rd month) the above amount in MMDDYY
sequence.
592-601 Tax Liability, Enter the tax liability for
15th Day (3rd month) the period ending with the
15th day of the 3rd month.
602-611 Amount Deposited, Enter the amount deposited for
15th Day (3rd month) the period ending with the
15th day of the 3rd month.
612-617 Date of FTD for Enter the date of the FTD for
15th Day (3rd month) the above amount in MMDDYY
sequence.
618-627 Tax Liability, Enter the tax liability for
22nd Day (3rd month) the period ending with the
22nd day of the 3rd month.
628-637 Amount Deposited, Enter the amount deposited for
22nd Day (3rd month) the period ending with the
22nd day of the 3rd month.
638-643 Date of FTD for Enter the date of the FTD for
22nd Day (3rd month) the above amount in MMDDYY
sequence.
644-653 Tax Liability, Enter the tax liability for
Last Day (3rd month) the period ending with the
last day of the 3rd month.
654-663 Amount Deposited, Enter the amount deposited for
Last Day (3rd month) the period ending with the
last day of the 3rd month.
664-669 Date of FTD for Enter the date of the FTD for
Last Day (3rd month) the above amount in MMDDYY
sequence.
670-679 Final Deposit Enter the amount of the final
for the Quarter deposit for the quarter. Enter
ZERO if the final deposit made
for the quarter is included in
the FTD items above.
680-685 Date of Final Deposit Enter the date of the final
for the Quarter deposit in MMDDYY sequence.
.10 Checkpoint Totals "C" Record.
1. Write this record after each 100 or fewer Tax Data "B" Records. Additionally, write this record after the last Tax Data "B" Record for a DO Code or location of an Agent's "A" Record has been written. Each Checkpoint Totals "C" Record must contain a count of Tax Data "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 Tax Data "B" Records which have not been summarized in preceding Checkpoint Totals "C" Records.
2. The Checkpoint Totals "C" Record must be followed by a Tax Data "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.
3. All Checkpoint Totals "C" Records must be fixed length. All money amount fields will contain dollars and cents. The Checkpoint Totals "C" Records cannot be followed by a Tape Mark.
CHECKPOINT TOTALS "C" RECORD
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 Tax Enter number of Tax Data "B"
Data "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 Tax
Data "B" Records in the
preceding 100 or fewer records
(tape positions 267-277).
Right justify and ZERO fill.
Number of Enter total number of Federal
23-29 FTD's Made Tax Deposits made during the
tax period for Tax Data "B"
Records in the preceding 100
or fewer records (tape
positions 333-336). Right
justify and ZERO fill.
30-45 Total Amount Enter the sum of the Total
of FTD's Amount of FTD's in dollars and
cents for Tax Data "B" Records
in the preceding 100 or fewer
records (tape positions 337-
347). Right justify and ZERO
fill.
.11 End of Location "D" Record.
1. 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's "A" Record. Each End of Location "D" Record must contain a count of Tax Data "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 Tax Data "B" Records for the preceding Agent "A" Record.
2. The End of Location "D" Record must be followed by an Agent "A" Record or an End or Reel "F" Record. If the End of Location "D" Record is at the end of the reel, it will be followed by and End of Reel "F" Record.
3. 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.
END OF LOCATION "D" RECORD
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 Tax Enter number of Tax Data "B"
Data "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 Tax Data "B" Records
from the last Agent "A" Record
(tape positions 267-277).
Right justify and ZERO fill.
23-29 Number of FTD's Enter total number of Federal
Made Tax Deposits made during the
tax period from all preceding
Tax Data "B" Records from the
last Agent "A" Record (tape
positions 333-336). Right
justify and ZERO fill.
30-45 Total Amount Enter the sum of the Total
of FTD's Amount of FTD's in dollars and
cents from preceding Tax Data
"B" Records from the last
Agent "A" Record (tape
positions 337-347). Right
justify and ZERO fill.
12. End of File "E" Record.
1. 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.
END OF FILE "E" RECORD
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 Tax Enter number of Tax Data "B"
Data "B" Records Records (including the
Reporting Agent) which are
reported on the tape file.
Only one Tax Data "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
Tax Data "B" Records reported
on the tape file (tape
positions 267-277). This
should balance to Total 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
Made Tax Deposits made during the
period for all Tax Data "B"
Records reported on the tape
file (tape positions
333-336). 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
of FTD's Amount of FTD's in dollars and
cents from all Tax Data "B"
Records on the tape file (tape
positions 337-347). This
should balance to Total Amount
of FTD's accumulated in
Checkpoint Totals "C" Records
(tape positions 30-45). Right
justify and ZERO fill.
13. End of Reel "F" Record.
1. 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 Tax Data "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.
2. The End of Reel "F" Record cannot be followed by an Agent "A" Record, Tax Data "B" 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.
3. DO NOT use this record on the Final Reel of the file being transmitted.
END OF REEL "F" RECORD
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 Tax Enter total number of Tax Data
Data "B" Records "B" Records contained on this
tape reel that have not been
summarized in previous End of
Location "D" Records. This
total will include "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 Tax Data "B" Records
from the last Agent "A" Record
(tape positions 267-277).
Right justify and ZERO fill.
23-29 Number of FTD's Enter total number of Federal
Made Tax Deposits made during the
tax period from all preceding
Tax Data "B" Records from the
last Agent "A" Record (tape
positions 333-336). Right
justify and ZERO fill.
30-45 Total Amount Enter the sum of the Total
of FTD's Amount of FTD's in dollars and
cents from preceding Tax Data
"B" Records from the last
Agent "A" Record (tape
positions 337-347). Right
justify and ZERO fill.
SEC. 13. POST OFFICE STATES CODES
Enter the official two position Post Office State Code abbreviations for States and Territories in the Agent "A" Records and Tax Data "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 MB
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. 14. TAPE LAYOUT
The following chart shows by type of file the sequence of the Record according to the complexity of the tape file(s).
3rd 2nd Next
from from to
1st 2nd last last last Last
Record Record Record Record Record Record
Type of File Type Type Type Type Type Type
--------------------------------------------------------------------
One DO Code, one
Checkpoint
Totals "C" 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.
SEC. 15. EFFECT ON OTHER DOCUMENTS
This Revenue Procedure supersedes Rev. Proc. 75-12.
EXHIBIT 1
Form 4995 Application for Magnetic Tape Filing of
(Rev. January 1979) Form 941,
Department of the Treasury Employer's Quarterly Federal Tax Return
Internal Revenue Service
--------------------------------------------------------------------
Please complete this form, attach Name and Address (Street, City,
requested items, and mail to: State, and ZIP Code) of your
organization
Internal Revenue Service Center
Your employer identification
number
____________________________________________________________________
First quarter for which you plan Name of person IRS may contact
to file Forms 941 on magnetic tape regarding this request
(Check appropriate box and enter
year)
_________________________________
Title
_________________________________
__ 1 __ 2 __ 3 __4 19 __ Area code and telephone number
Estimated volume of documents you plan to file
On tape On paper
Form 941
____________________________________________________________________
Type of equipment on which you will prepare tapes
Main Frame Tape Drive
Manufacturer Model Manufacturer Model
____________________________________________________________________
Tape Number of Tracks
Width Density Recording Code
__ 7 __ 9
Internal Revenue Office where you filed Forms 941 last quarter
____________________________________________________________________
I __ do __ do not request blank Federal tax deposit forms, with
keypunch instructions. Please send me a total of _______________
forms. (I understand the Internal Revenue Service will not mail the
FTD forms to me until my tape file has been satisfactorily
processed.)
____________________________________________________________________
I have included with this application the following:
1. A list of my employer clients
(arranged in employer identification
number sequence) showing a. Name,
b. Complete address,
c. ZIP Code
d. Employer
identification number.
2. A copy of the power of attorney for each of the Form 941
employers, arranged in employer identification number sequence.
As the tax return filing agent for these employers, I agree to keep
copies of their required powers of attorney on file for examination
by the Internal Revenue Service on request. I will retain these
copies until the statute of limitations for their tax returns
expires.
____________________________________________________________________
Signature and title of filing agent responsible Date
for preparation of tax returns
____________________________________________________________________
EXHIBIT 2
AGENT'S LISTING
___________________________________ 1
___________________________________
___________________________________
Employer District
T/P Name Identification Office Tax Bank
Name & Address Control 2 Number Code 2 Class 2 ID#
-------------- ---------- -------------- -------- -------- ----
1 Enter Reporting Agent's complete name and address.
2 Information will be supplied by Internal Revenue Service.
EXHIBIT 3
Form 2848
(Rev. July 1976) Power of Attorney
Department of the Treasury (See the separate Instructions for
Internal Revenue Service Forms 2848 and 2848-D.)
--------------------------------------------------------------------
Name, identifying number, and address including ZIP code of
taxpayer(s)
Enter the client's name and address.
hereby appoints (Name, address including ZIP code, and telephone
number of appointee(s)) (See Treasury Department Circular No. 230 as
amended (31 C.F.R. Part 10), Regulations Governing the Practice of
Attorneys, Certified Public Accountants, and Enrolled Agents before
the Internal Revenue Service, for persons recognized to practice
before the Internal Revenue Service.)
Enter Reporting Agent's name and address.
as attorney(s)-in-fact to represent the taxpayer(s) before any office
of the Internal Revenue Service for the following Internal Revenue
tax matters (specify the type(s) of tax and year(s) or period(s)
(date of death if estate tax)):
The following or similar legend may be used:
Limited power of attorney to permit the magnetic tape
filing of Form 941, Employer's Quarterly Federal Tax Return.
The attorney(s)-in-fact (or either of them) are authorized, subject
to revocation, to receive confidential information and to perform on
behalf of the taxpayer(s) the following acts for the above tax
matters:
(Strike through any of the following which are not granted.)
To receive, but not to endorse and collect, checks in payment
of any refund of Internal Revenue taxes, penalties, or
interest. (See "Refund checks" on page 2 of the separate
instructions.)
To execute waivers (including offers of waivers) of
restrictions on assessment or collection of deficiencies in
tax and waivers of notice of disallowance of a claim for
credit or refund.
To execute consents extending the statutory period for
assessment or collection of taxes.
To execute closing agreements under section 7121 of the
Internal Revenue Code.
To delegate authority or to substitute another representative.
Other acts (specify) To receive information concerning the
Form 941 account.
Send copies of notices and other written communications addressed to
the taxpayer(s) in proceedings involving the above matters to (Name,
address including ZIP code, and telephone number):
and
This power of attorney revokes all earlier powers of attorney and tax
information authorizations on file with the same Internal Revenue
Service office for the same matters and years or periods covered by
this form, except the following:
____________________________________________________________________
(Specify to whom granted, date, and address including
ZIP code, or refer to attached copies of earlier
powers and authorizations.)
Signature of or for taxpayer(s)
If signed by a corporate officer, partner, or fiduciary on behalf of
the taxpayer, I certify that I have the authority to execute this
power of attorney on behalf of the taxpayer.
____________________________________________________________________
(Signature) (Title, if applicable) (Date)
____________________________________________________________________
(Signature) (Title, if applicable) (Date)
EXHIBIT 4
Form 4996 Magnetic Tape Filing Transmittal for
(Rev. January 1979) Form 941,
Department of the Treasury Employer's Quarterly Federal Tax Return
Internal Revenue Service
--------------------------------------------------------------------
Please complete 2 copies of this form for each tape file and enclose
with the first box of files in the shipment.
--------------------------------------------------------------------
Reporting Agent's Name and Address Date Quarter Ended on Form 941
(Street, City, State, and ZIP Code) Returns
______________________________
Employer Identification Number
____________________________________________________________________
1. Number of Form 941 returns filed on the
accompanying tape ____________
2. Total wages and tips subject to withholding, plus
other compensation (add the amount for this item
on all 941's and enter total here) ____________
3. Taxable FICA wages paid (add the amount for this
item on all 941's and enter total here) ____________
4. Taxable tips reported (add the amount for this on
all 941's and enter total here) ____________
5. Total taxes (add the amount for this item on all
941's and enter total here) ____________
6. Total taxes deposited (add the amount for this
item on all 941's and enter total here) ____________
Power of attorney to file the Employer's Quarterly Federal Tax
Returns, Form 941, on the accompanying magnetic tape have been filed
with _____________________________________ Internal Revenue Service
Center.
Total Forms 941 filed on paper this quarter
in separate shipment __________________
Total Forms 941c included in this shipment __________________
Note: The IRS tape program involves only the tax data part of Form
941. You should contact the Social Security Administration about the
reporting of Form W-2 (Copy A) and Form W-3 wage data direct to them
on tape.
Under penalties of perjury, I declare that the tax returns and
accompanying schedules and statements on the enclosed magnetic tape
are, to the best of my knowledge and belief, true, correct, and
complete.
____________________________________________________________________
Signature of agent or authorized employee responsible for preparation
of tax returns
____________________________________________________________________
Title Date
____________________________________________________________________
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 3504, 6011, 6012; 31.3504-1, 31.6011(a)-1,
1.6012-3.)
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
