Rev. Proc. 81-53
Rev. Proc. 81-53; 1981-2 C.B. 629
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 3504, 6011; 31.3504-1, 31.6011(a)-1.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 84-11 Modified by Rev. Proc. 82-68
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 which were necessitated by expansion of the length of some of the fields in the Filing Agent's Data "B" Record.
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 the 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 the 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 the 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 or the letter of application. The Power of Attorney may be submitted on an Internal Revenue Service Form 2848, Power of Attorney and Declaration of Representative (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. The Power of Attorney filed under this revenue procedure is not subject to the rules contained in the Conference and Practice Requirements (Treasury Regulation 601.502).
.02 Both the taxpayer, or his authorized representative, and the 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.
1. The following persons may execute a Power of Attorney on behalf of a corporation or other business taxpayer:
(a) The individual if the person required to make the return is an individual;
(b) The president, vice president, or other principal officer, if the person required to make the return is a corporation;
(c) A responsible and duly authorized member or officer having knowledge of its affairs, if the person required to make the return is a partnership or other unincorporated organization;
(d) The fiduciary, if the person required to make the return is a trust or estate; or
(e) An agent who is duly authorized in accordance with Regulations 31.6011(a)-7.
.03 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 Agents 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 the 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 on 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 the Service 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 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 the Service 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 the Service 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 the Service.
.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 at least 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 of the lists.
.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 Line 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 (Tax Data "B" Record, tape positions 257-266).
.04 If employee FICA tax is not applicable to amounts included in Line 6 of Form 941 (Taxable FICA Wages Paid), report this amount as "FICA TIP" adjustment on the magnetic tape (Tax Data "B" Record, tape positions 257-266).
.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 (Tax Data "B" Record, tape, positions 189-198).
.06 All adjustments reported in Tax Data "B" Record in tape positions 257-266, 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 (Tax Data "B" Record, tape positions 189-198) also must be explained in 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
Bensalem, 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
Revenue Procedure
80-31, Employment Taxes, concerning the
requirements under which Federal Tax
Deposits can be made by the Reporting
Agent.
Taxpayer . . . . . . . . Person or organization liable for the
payment of tax. The taxpayer 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
compatability with the Service's equipment,
use BCD bit configuration A82.
Tape Mark . . . . . . . . Special character that is written on tape.
For compatability 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 8109,
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 Tax Data "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 location 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 at 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 Tax Data "B" Records prepared at more than one location, on the same tape, but they must have the same DO Code; however, Tax Data "B" Records prepared at different locations with different DO Codes must be on separate tapes and 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 first character
of each Agent "A" Record.
2-3 DO Code Enter two numeric digits District
Office Code furnished by IRS.
4-5 Tax Period Enter YQ (Year, Qtr.). For example:
tax period "14" represents the year
1981 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 use by the Service.
21-23 Record Length- Enter number of positions (178) for
Agent "A" Record 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.
24-27 Record Length Enter number of positions (1018)
"B" Record 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.
28-67 1st Name Line Enter first name line of Reporting
Reporting Agent Agent. Left justify and fill with
blanks.
68-107 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.
108-147 Street Address- Enter street address of Reporting
Reporting Agent Agent. Left justify and fill with
blanks. Fill with blanks if street
not required.
148-167 City-Reporting Enter city of Reporting Agent. Left
Agent justify and fill with blanks.
168-169 State-Reporting Enter the official Post Office two
Agent position State Code. See Section 13
for a list of the State Code
abbreviations.
170-173 Blank Reserved for use by the Service.
174-178 Zip Code Enter Zip Code of Reporting Agent.
Reporting 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 fullpaid.
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 Tax Data
"B" Record.
2-36 Employer's Name Enter 1st name line of taxpayer.
First Line Left justify and fill with blanks.
First five positions must be
filled.
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 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 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. 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 blanks.
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 address
Indicator has not changed since previous
filing of Form 941 return;
otherwise enter "1".
152 New Account Enter ZERO if Reporting Agent has
Indicator 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
Indicator 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
(Filer) Indicator the subsequent quarter. Enter "1"
if the 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
Indicator "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 individuals
Employees in Pay in the payroll period of service
Period including for which wages are ordinarily
March 12. paid. This field is applicable for
(Exclude the first quarter only. Zero fill
household the field for all other quarters.
employees)
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
zeros. All money amounts must
be dollars and cents.
163-174 Total Wages and Line 2 of Form 941 (on 1981 format
Tips, etc. for example).
175-188 Amount of Income Line 3 of Form 941 (on 1981 format
Tax Withheld for example).
189-198 Adjustments for If amount is negative, minus sign
+/- Preceding low order tape positions 198.
Quarters Positive amounts may be unsigned or
plus signed.
199-212 Adjusted Total If amount is negative, minus sign
+/- Income Tax low order tape positions 212.
Withheld 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 -- not
Reported taxes.
237-246 Tips Deemed to Tips reported by employer -- not
be Wages taxes.
NOTE: This field applies to those
employees who are subject to
the Minimum Wage provisions
of the Fair Labor Standard
Act.
247-256 Total FICA Taxes Line 8 of Form 941 (on 1981 format
for example).
257-266 Adjustment to If amount is negative, minus sign
+/- FICA Tax low order tape position 266.
Positive amounts may be unsigned or
plus signed.
267-276 Adjusted Total If amount is negative, minus sign
+/- of FICA Taxes low order tape position 276.
Positive amounts may be unsigned or
plus signed.
277-289 Total Taxes If amount is negative, minus sign
+/- low order tape position 289.
Positive amounts may be unsigned or
plus signed.
290-299 Earned Income Advance payment of EIC during the
Credit quarter. Must contain ZEROS if no
amount paid.
300-314 Total Taxes FTD's plus overpayment from prior
Deposited quarter.
315-325 Balance Due Must contain only ZEROS if even or
overpaid.
326-336 Amount Remitted Must contain ZEROS.
337-347 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.
348 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 337-347) is
zero.
349-352 Number of Enter the number of Federal Tax
FTD's Made Deposits made during the tax
period. Right justify and fill with
ZEROS.
353-367 Amount of FTD's Enter the total (dollars and cents)
amount of the FTD's purchased.
368-377 Overpayment from Enter the amount overpaid for the
Previous Quarter previous quarter.
378-387 Tax Liability, Enter the tax liability for the
3rd Day period ending with the 3rd day of
(1st month) the 1st month.
388-397 Amount Deposited, Enter the amount deposited for the
3rd Day period ending with the 3rd days of
(1st month) the 1st month.
NOTE: Deposits must coincide with
the tax liability even though
the deposit date may fall
beyond the period ending
date.
398-403 Date of FTD Enter the date of the FTD for the
for 3rd Day above amount in MMDDYY (month-
(1st month) month-day-day-year-year) sequence.
404-413 Tax Liability, Enter the tax liability for the
7th Day period ending with the 7th day of
(1st month) the 1st month.
414-423 Amount Deposited, Enter the amount deposited for the
7th Day period ending with the 7th day of
(1st month) the 1st month.
424-429 Date of FTD Enter the date of the FTD for the
for 7th Day above amount in MMDDYY sequence.
(1st month)
430-439 Tax Liability, Enter the tax liability for the
11th Day period ending with the 11th day of
(1st month) the 1st month.
440-449 Amount Deposited, Enter the amount deposited for the
11th Day period ending with the 11th day of
(1st month) the 1st month.
450-455 Date of FTD Enter the date of the FTD for the
for 11th Day above amount in MMDDYY sequence.
(1st month)
456-465 Tax Liability, Enter the tax liability for the
15th Day period ending with the 15th day of
(1st month) the first month.
466-475 Amount Deposited, Enter the amount deposited for the
15th Day period ending with the 15th day of
(1st month) the 1st month.
476-481 Date of FTD Enter the date of FTD for the above
for 15th Day amount in MMDDYY sequence.
(1st month)
482-491 Tax Liability, Enter the tax liability for the
19th Day period ending with the 19th day of
(1st month) the 1st month.
492-501 Amount Deposited, Enter the amount deposited for the
19th Day period ending with the 19th day of
(1st month) the 1st month.
502-507 Date of FTD Enter the date of FTD for the above
for 19th Day amount in MMDDYY sequence.
(1st month)
508-517 Tax Liability, Enter the tax liability for the
22nd Day period ending with the 22nd day of
(1st month) the 1st month.
518-527 Amount Deposited, Enter the amount deposited for the
22nd Day period ending with the 22nd day of
(1st month) the 1st month.
528-533 Date of FTD Enter the date of FTD for the above
for 22nd Day amount in MMDDYY sequence.
(1st month)
534-543 Tax Liability, Enter the tax liability for the
25th Day period ending with the 25th day of
(1st month) the 1st month.
544-553 Amount Deposited, Enter the amount deposited for the
25th Day period ending with the 25th day of
(1st month) the 1st month.
554-559 Date of FTD Enter the date of FTD for the above
for 25th Day amount in MMDDYY sequence.
(1st month)
560-569 Tax Liability, Enter the tax liability for the
Last Day period ending with the last day of
(1st month) the 1st month.
570-579 Amount Deposited, Enter the amount deposited for the
Last Day period ending with the last day of
(1st month) the 1st month.
580-585 Date of FTD Enter the date of FTD for the above
for Last Day amount in MMDDYY sequence.
(1st month)
586-595 Tax Liability, Enter the tax liability for the
3rd Day period ending with the 3rd day of
(2nd month) the 2nd month.
596-605 Amount Deposited, Enter the amount deposited for the
3rd Day period ending with the 3rd day of
(2nd month) the 2nd month.
606-611 Date of FTD Enter the date of the FTD for the
for 3rd Day above amount in MMDDYY sequence.
(2nd month)
612-621 Tax Liability, Enter the tax liability for the
7th Day period ending with the 7th day of
(2nd month) the 2nd month.
622-631 Amount Deposited, Enter the amount deposited for the
7th Day period ending with the 7th day of
(2nd month) the 2nd month.
632-637 Date of FTD Enter the date of the FTD for the
for 7th Day above amount in MMDDYY sequence.
(2nd month)
638-647 Tax Liability, Enter the tax liability for the
11th Day period ending with the 11th day of
(2nd month) the 2nd month.
648-657 Amount Deposited, Enter the amount deposited for the
11th Day period ending with the 11th day of
(2nd month) the 2nd month.
658-663 Date of FTD Enter the date of the FTD for the
for 11th Day above amount in MMDDYY sequence.
(2nd month)
664-673 Tax Liability, Enter the tax liability for the
15th Day period ending with the 15th day of
(2nd month) the 2nd month.
674-683 Amount Deposited, Enter the amount deposited for the
15th Day period ending with the 15th day of
(2nd month) the 2nd month.
684-689 Date of FTD Enter the date of the FTD for the
for 15th Day above amount in MMDDYY sequence.
(2nd month)
690-699 Tax Liability, Enter the tax liability for the
19th Day period ending with the 19th day of
(2nd month) the 2nd month.
700-709 Amount Deposited, Enter the amount deposited for the
19th Day period ending with the 19th day of
(2nd month) the 2nd month.
710-715 Date of FTD Enter the date of the FTD for the
for 19th Day above amount in MMDDYY sequence.
(2nd month)
716-725 Tax Liability, Enter the tax liability for the
22nd Day period ending with the 22nd day of
(2nd month) the 2nd month.
726-735 Amount Deposited, Enter the amount deposited for the
22nd Day period ending with the 22nd day of
(2nd month) the 2nd month.
736-741 Date of FTD Enter the date of the FTD for the
for 22nd Day above amount in MMDDYY sequence.
(2nd month)
742-751 Tax Liability, Enter the tax liability for the
25th Day period ending with the 25th day of
(2nd month) the 2nd month.
752-761 Amount Deposited, Enter the amount deposited for the
25th Day period ending with the 25th day of
(2nd month) the 2nd month.
762-767 Date of FTD Enter the date of the FTD for the
for 25th Day above amount in MMDDYY sequence.
(2nd month)
768-777 Tax Liability, Enter the tax liability for the
Last Day period ending with the last day of
(2nd month) the 2nd month.
778-787 Amount Deposited, Enter the amount deposited for the
Last Day period ending with the last day of
(2nd month) the 2nd month.
788-793 Date of FTD Enter the date of the FTD for the
for Last Day above amount in MMDDYY sequence.
(2nd month)
794-803 Tax Liability, Enter the tax liability for the
3rd Day period ending with the 3rd day of
(3rd month) the 3rd month.
804-813 Amount Deposited, Enter the amount deposited for the
3rd Day period ending with the 3rd day of
(3rd month) the 3rd month.
814-819 Date of FTD Enter the date of the FTD for the
for 3rd Day above amount in MMDDYY sequence.
(3rd month)
820-829 Tax Liability, Enter the tax liability for the
7th Day period ending with the 7th day of
(3rd month) the 3rd month.
830-839 Amount Deposited, Enter the amount deposited for the
7th Day period ending with the 7th day of
(3rd month) the 3rd month.
840-845 Date of FTD Enter the date of the FTD for the
for 7th Day above amount in MMDDYY sequence.
(3rd month)
846-855 Tax Liability, Enter the tax liability for the
11th Day period ending with the 11th day of
(3rd month) the 3rd month.
856-865 Amount Deposited, Enter the amount deposited for the
11th Day period ending with the 11th day of
(3rd month) the 3rd month.
866-871 Date of FTD Enter the date of the FTD for the
for 11th Day above amount in MMDDYY sequence.
(3rd month)
872-881 Tax Liability, Enter the tax liability for the
15th Day period ending with the 15th day of
(3rd month) the 3rd month.
882-891 Amount Deposited, Enter the amount deposited for the
15th Day period ending with the 15th day of
(3rd month) the 3rd month.
892-897 Date of FTD Enter the date of the FTD for the
for 15th Day above amount in MMDDYY sequence.
(3rd month)
898-907 Tax Liability, Enter the tax liability for the
19th Day period ending with the 19th day of
(3rd month) the 3rd month.
908-917 Amount Deposited, Enter the amount deposited for the
19th Day period ending with the 19th day of
(3rd month) the 3rd month.
918-923 Date of the FTD Enter the date of FTD for the above
for 19th Day amount in MMDDYY sequence.
(3rd month)
924-933 Tax Liability, Enter the tax liability for the
22nd Day period ending with the 22nd day of
(3rd month) the 3rd month.
934-943 Amount Deposited, Enter the amount deposited for the
22nd Day period ending with the 22nd day of
(3rd month) the 3rd month.
944-949 Date of FTD Enter the date of the FTD for the
for 22nd Day above amount in MMDDYY sequence.
(3rd month)
950-959 Tax Liability, Enter the tax liability for the
25th Day period ending with the 25th day of
(3rd month) the 3rd month.
960-969 Amount Deposited, Enter the amount deposited for the
25th Day period ending with the 25th day of
(3rd month) the 3rd month.
970-975 Date of FTD Enter the date of the FTD for the
for 25th Day above amount in MMDDYY sequence.
(3rd month)
976-985 Tax Liability, Enter the tax liability for the
Last Day period ending with the last day of
(3rd month) the 3rd month.
986-995 Amount Deposited, Enter the amount deposited for the
Last Day period ending with the last day of
(3rd month) the 3rd month.
996-1001 Date of FTD Enter the date of the FTD for the
for Last Day above amount in MMDDYY sequence.
(3rd month)
1002-1011 Final Deposit Enter the amount of the final
for Quarter deposit for the quarter. Enter ZERO
if the final deposit made for the
quarter is included in the FTD
items above.
1012-1017 Date of Final Enter the date of the final deposit
Deposit for in MMDDYY sequence.
the Quarter
1018 First Time Enter ZERO if taxpayer's first time
3-Banking Day 3-banking day depositor. Enter "1"
Depositor if not the first time 3-banking day
depositor.
.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 277-
289). Right justify and ZERO fill.
23-29 Number of Enter total number of Federal Tax
FTD's Made Deposits made during the tax period
for Tax Data "B" Records in the
preceding 100 or fewer records
(tape positions 349-352). 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
Tax Data "B" Records in the
preceding 100 or fewer records
(tape positions 353-367). 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 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.
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
277-289). Right justify and
ZERO fill.
23-29 Number of FTD's Made Enter total number of Federal
Tax Deposits made during the
tax period from all preceding
Tax Data "B" Records from the
last Agent "A" Record (tape
positions 349-352). Right
justify and ZERO fill.
30-45 Total Amount of FTD's Enter the sum of the Total
Amount of FTD's in dollars
and cents from preceding Tax
Data "B" Records from the
last Agent "A" Record (tape
positions 353-367). 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 277-289). 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 Made Enter total number of Federal
Tax Deposits made during the
tax period for all Tax Data
"B" Records reported on the
tape file (tape positions
349-352). 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 of FTD's Enter the sum of the Total
Amount of FTD's in dollars
and cents from all Tax Data
"B" Record on the tape file
(tape positions 353-367).
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 "B" Records Data "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
277-289). Right justify and
ZERO fill.
23-29 Number of FTD's Made Enter the total number of
Federal Tax Deposits made
during the tax period from
all preceding Tax Data "B"
Records from the last Agent
"A" Record (tape positions
349-352). Right justify and
ZERO fill.
30-45 Total Amount of FTD's Enter the sum of Total Amount
of FTD's in dollars and cents
from preceding Tax Data "B"
Records from the last Agent
"A" Record (tape positions
353-367). 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 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. 14. TAPE LAYOUT
The following chart shows by tape 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
One DO Code,
multiple reels:
First reel A B B B C 2 F 3
Last reel A 4 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.
C 2 A Checkpoint Totals "C" Record must be written at the end of a
reel before the End of Reel "F" Record is written.
F 3 The End of Reel "F" Record can only be a Tape Mark or a Tape
Mark and Trailer Label.
A 4 An Agent "A" Record must be written as the first record of each
subsequent reel to the first reel.
SEC. 15. EFFECT ON OTHER DOCUMENTS
This Revenue Procedure supersedes Rev. Proc. 81-9, 1981-1 C.B. 623.
SEC. 16. EFFECTIVE DATE
This Revenue Procedure is effective January 1, 1982.
Exhibit 1
Form 4995 Application for Magnetic Tape Filing of
(Rev. January 1979) Form 941, Employer's Quarterly Federal
Department of the Treasury 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 Date
responsible for preparation of tax returns
____________________________________________________________________
Exhibit 2
AGENT'S LISTING
______________________________ 1
______________________________
______________________________
Employer District
T/P Name Name Identification Office
& Address Control 2 Number Code 2 Tax Class 2 Bank ID#
--------- ----------- -------------- -------- ------------- --------
1 Enter Reporting Agent's complete name and address.
2 Information will be supplied by Internal Revenue Service.
Exhibit 3
Form 2848 Power of Attorney and OMB No. 1545-0150
(Rev. July 1981) Declaration of Representative Expires 6-30-84
Department of See separate instructions
the Treasury
Internal Revenue
Service
--------------------------------------------------------------------
For Privacy Act and
Paperwork Reduction Act
Part I Power of Attorney Notice, see page 1 of
separate instructions.
Taxpayer(s) name, identifying number, and address including ZIP code
Enter the Client's name and address.
hereby appoints (name(s), address(es), including ZIP code(s), and
telephone number(s) of individual(s)) /*/
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 tax matter(s)
(specify the type(s) of tax and year(s) or period(s) (date of death
if estate tax)):
Type of tax Year(s) or period(s)
(Individual, Federal tax (Date of death
corporate, etc.) form number if estate tax)
(1040, 1120, etc.)
Employer's Quarterly Federal 941
Tax Return filed on
Magnetic Tape.
The attorney(s)-in-fact (or either of them) are authorized, subject
to revocation, to receive confidential information and to perform
any and all acts that the principal(s) can perform with respect to
the above specified tax matters (excluding the power to receive
refund checks, and the power to sign the return, unless specifically
granted below).
Send copies of notices and other written communications addressed to
the taxpayer(s) in proceedings involving the above tax
matters to:
1 __ the appointee first named above, or
2 __ (names of not more than two of the above named appointees)
__________________________________________________________
Initial here ______ If you are granting the power to receive, but not
to endorse or cash, refund checks for the above tax
matters to:
3 __ the appointee first named above, or
4 __ (name of one of the above designated appointees)
This power of attorney revokes all earlier powers of attorney and tax
information authorizations on file with the Internal Revenue
Service for the same tax matters and years or periods covered by this
power of attorney, 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)
/*/ An organization, firm, or partnership may not be designated as
a taxpayer's representative.
If the power of attorney is granted to a person other than an
attorney, certified public accountant, enrolled agent, or enrolled
actuary, the taxpayer(s) signature must be witnessed or notarized
below.
The person(s) signing as or for the taxpayer(s): (Check and
complete one.)
__ is/are known to and signed in the presence of the two
disinterested witnesses whose signatures appear here:
_______________________________________________________
(Signature of Witness) (Date)
_______________________________________________________
(Signature of Witness) (Date)
__ appeared this day before a notary public and
acknowledged this power of attorney as a voluntary act and
deed.
Witness: _____________________ _______ NOTARIAL SEAL
(Signature of Notary) (Date) (If required by State law)
Part II Declaration of Representative
I declare that I am not currently under suspension or disbarment
from practice before the Internal Revenue Service, that
I am aware of Treasury Department Circular No. 230 as amended (31
C.F.R. Part 10), Regulations governing the practice of
attorneys, certified public accountants, enrolled agents, enrolled
actuaries, and others and that I am one of the following:
1 a member in good standing of the bar of the highest court
of the jurisdiction indicated below;
2 duly qualified to practice as a certified public
accountant in the jurisdiction indicated below;
3 enrolled as an agent pursuant to the requirements of
Treasury Department Circular No. 230;
4 a bona fide officer of the taxpayer organization;
5 a full time employee of the taxpayer;
6 a member of the taxpayer's immediate family (spouse,
parent, child, brother or sister);
7 a fiduciary for the taxpayer;
8 an enrolled actuary (the authority of an enrolled actuary
to practice before the Service is limited by section 10.3(d)(1)
of Treasury Department Circular No. 230);
9 Other (specify). an agent pursuant to the requirements of
the Rev. Proc. for filing Forms 941 on magnetic tape and that I
am authorized to represent the taxpayer identified in Part I for
the tax matters there specified.
Designation Jurisdiction
(Insert appropriate number (State, etc.)
from from above list) or Enrollment Signature Date
Card Number
--------------------------------------------------------------------
Exhibit 4
Form 4996 Magnetic Tape Filing Transmittal for Form 941,
(Rev. January 1979) Employer's Quarterly Federal Tax Return
Department of
the Treasury
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; 31.3504-1, 31.6011(a)-1.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
