IRS RELEASES ELECTRONIC AND MAGNETIC FILING REQUIREMENTS FOR W-4S.

Rev. Proc. 98-26

TABLE OF CONTENTS

SECTION 1. PURPOSE

.01 The purpose of this revenue procedure is to update Rev. Proc. 92-80, 1992-2 C.B. 465, (IRS Pub. 1245), which outlines the requirements and conditions for submitting certain Forms W-4, Employee's Withholding Allowance Certificate, magnetically or electronically to the Internal Revenue (IRS), Martinsburg Computing Center (MCC).

.02 Revenue procedures are generally revised to reflect legislative and form changes. Comments concerning this revenue procedure or suggestions for making it more helpful can be addressed to Internal Revenue Service, Martinsburg Computing Center, P.O. Box 1359, Martinsburg, WV 25402, ATTN: IRB Information Support Section.

.03 The following revenue procedures and publications provide more detailed filing procedures for certain information returns and can be obtained by contacting you local IRS office or by calling 1- 800-829-3676:

(a) "Instructions for Forms 1099, 1098, 5498 and W-2G" provides specific instructions on completing and submitting information returns to IRS.

(b) Rev. Proc. 94-33, 1984-1 C.B. 502, regarding the optional method for agents to report and deposit backup withholding.

(c) Publication 1179, Specifications for Paper Document Reporting and Paper Substitutes for Forms 1096, 1098, 1099 Series, 5498, and W-2G.

(d) Publication 1220, Specifications for Filing Form 1098, 1099, 5498, and W-2G Magnetically or Electronically.

(e) Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, on Magnetic Tape and 3 1/2- or 5 1/4-Inch Magnetic Diskettes.

(f) Publication 1187, Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically.

(g) Publication 1527, IRP-BBS (Information Reporting Program Bulletin Board System).

.04 Refer to Part A, Sec. 10, for definitions of items used in this publication.

SECTION 2. NATURE OF CHANGE

In this publication, major changes have been emphasized by using italics. [Editor's Note: Italics are not represented here. Full text, including italics, is available through Tax Analysts Access Service.] This has been done to assist filers in identifying new information. Filers are still advised to read the publication in its entirety.

The changes are as follow:

.01 EDITORIAL CHANGES

(a) The title of the publication has changed from "Specifications for Filing Form W-4, Employee's Withholding Allowance Certificate, on Magnetic Tape, and 5 1/4-, and 3 1/2-Inch Magnetic Diskettes" to "Specifications for Filing Form W-4, Employee's Withholding Allowance Certificate, Magnetically or Electronically." This revenue procedure now contains specifications for reporting electronically through the Information Reporting Program Bulletin Board System (IRP-BBS), and magnetically using AS400 compatible tape cartridges, 8mm, 4mm, and Quarter Inch Cartridges.

(b) Under Part A, Sec. 3, "WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER", and ZIP code for the P O Box address was changed to 25402.

(c) Telephone numbers for the Information Reporting Program Bulletin Board System (IRP-BBS) and IRS/MCC fax machine have changed. The IRP-BBS telephone number is now 304-264-7070. The IRS/MCC fax number is 304-264-5602.

(d) Under Part B, Sec. 2, tape specifications, modifications have been made which simplify requirements. Please read carefully.

(e) Part B, Sec. 7, Form W-4 record format, has been changed to Form W-4 record format and record layout. A record layout has been added at the end of the format specifications.

.02 PROGRAMMING CHANGES

(a) Added Part B, Sec. 4, "Tape Cartridge Specifications"

(b) Added Part B, Sec. 5, "8MM, 4MM, and QUARTER INCH CARTRIDGE Specifications"

(c) Added Part B, Sec. 6, "Asynchronous (IRP-BBS) Electronic Filing Specifications"

(d) Revised Part B, Sec. 7, "Form W-4 Record Format and Record Layout."

(1) Form W-4 Date field is expanded to 8 positions. The format will be YYYYMMDD, (e.g. 19981231).

(2) The date field was moved from positions 164-169 to positions 324-331. Field positions 164-169 will now be blank filed.

(3) Employer Zip Code has expanded from 5 positions to 9 positions. The field positions are now 310-318.

(4) Due to the change in the Employer Zip Code, the Transmitter Control Code has shifted 4 positions. The field positions are now 319-323.

SECTION 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER

.01 All Forms W-4 filed magnetically or electronically are processed at IRS/MCC. Magnetic media containing Forms W-4 are to be sent to the following addresses:

If by Postal Service: or If by truck or air freight:

.03 Requests for paper forms and publications unrelated to magnetic media/electronic filing should be requested by calling the "Forms Only Number" listed in your local telephone directory or by calling the IRS toll-free number 1-800-TAX-FORM (1-800-829-3676).

.04 Questions pertaining to magnetic media/electronic filing of Forms W-2 MUST be directed to the Social Security Administration (SSA). Filers can call 1-800-SSA-1213 to obtain the phone number of the SSA Magnetic Media Coordinator for their area.

.05 A taxpayer or authorized representative may request a copy of a tax return or a Form W-2 filed with a return by submitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).

.06 The IRS/MCC Call Site, located in Martinsburg, WV provides service to the payer/employer community (financial institutions, employers, and other transmitters of information returns). The IRS/MCC Call Site answers question concerning tax law and the magnetic/electronic filing of questionable Forms W-4 as well as information returns (Forms 1096, 1098, 1099, 5498, 5498-MSA, 8027, W- 2G, W-3, and 1042S), inquiries dealing with backup withholding due to missing and incorrect taxpayer identification numbers and questions concerning paper filing of Forms W-2. Recipients of information returns (payees) should continue to contact 1-800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report information returns.

The Call Site accepts calls from all areas of the country. The number to call is 304-263-8700 or Telecommunications Device for the Deaf (TDD) 304-267-3367. These are toll calls. The Call Site is in operation throughout the year to handle the questions of payers, transmitters, and employers. Due to the high demand for assistance at the end of January and February, it is advisable to call as soon as possible to avoid these peak filing seasons.

.07 Telephone inquiries may be made Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time. The telephone numbers for magnetic media/electronic inquiries or electronic submissions are:

     304-263-8700 -- Call Site

.01 Employers are required to send to IRS quarterly, copies of all Forms W-4 received during the quarter from employees still employed at the end of the quarter who claim the following:

(a) More than 10 withholding allowances, or

(b) Exempt status and are expected to earn more than $200 a week.

.02 Employers are not required to send other Forms W-4 unless notified by IRS in writing to do so.

.03 Employers may submit all information magnetically or electronically; or a combination of magnetic/electronic files and paper documents is acceptable, provided there are no duplications or omissions of documents. However magnetic/electronic filing is preferred and strongly encouraged.

.04 A Form W-4 with a written statement attached from the employee must be filed on paper, not on magnetic media. If filing paper Forms W-4, the employer may send them in each quarter with paper Forms 941. If the employer submits the paper Forms W-4 at any time other than quarterly, a cover letter must be submitted giving the employer's name, address, employer identification number (EIN), and the number of Forms W-4 included.

NOTE: MCC DOES NOT PROCESS PAPER RETURNS. PAPER RETURNS MUST BE FILED WITH THE APPROPRIATE SERVICE CENTER. SEE FORM 941 INSTRUCTIONS FOR THE APPROPRIATE SERVICE CENTER

SECTION 5. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY

.01 Employers, or their transmitters, who wish to file magnetically or electronically, must submit a Form 4419, Application for Filing Information Returns Magnetically/Electronically. Instructions for its completion are on the reverse of the form.

.02 Magnetic/electronic files may not be filed with IRS/MCC until authorization to file is received. Requests will be approved or disapproved within 30 days of receipt.

.03 Only applications of employers or transmitters, whose equipment meets the specifications in Part B, Sec. 2, 3, 4, 5 or 6 will be approved.

.04 Once authorization to file has been granted, a five- character alpha/numeric Transmitter Control Code (TCC) will be assigned. Approval will continue in effect in succeeding years provided the requirements of the current revenue procedure are met and there are no equipment changes by the employer or transmitter. Although a TCC may have already been assigned to a transmitter for the filing of information returns, the Form W-4 requires a separate TCC of its own. This TCC must appear on all transmittal forms submitted with magnetic/electronic files as well as other correspondence. The TCC must also be coded into positions 319-323 of the Form W-4 record. (See Part B, Sec. 7.)

.05 New applications (Forms 4419) are required whenever:

(a) You discontinue filing on magnetically/electronically for a year, in which case your TCC may have been reassigned. You may call IRS/MCC to verify if your TCC is still valid.

(b) You have used a service agency in the past, and they had their own TCC, to prepare your files but you now have computer equipment compatible with that of IRS, in which case you must request your own TCC.

SECTION 6. FILING DUE DATES

.01 Magnetic/electronic reporting of Forms W-4 to IRS must be at least quarterly (monthly reporting is encouraged). The following are the quarter end dates:

           Period Covered                     Due Date

SECTION 7. FILING FORMS W-4 MAGNETICALLY/ELECTRONICALLY

.01 A Magnetic media/electronic Reporting Package which includes the current revenue procedure and the necessary transmittal forms will be mailed to approved filers each year.

.02 If the employer chooses to file magnetically/electronically, then a Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically, must be sent to the IRS/MCC as prescribed in Part A, Sec. 3.

.03 Form 6466 MUST be signed by the employer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent), on behalf of the employer if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption "FOR: (name of employer)."

.04 Although a duly authorized agent signs the affidavit, the employer(s) is held responsible for the accuracy of the Forms W-4 filed magnetically or electronically.

.05 DO NOT REPORT THE SAME INFORMATION ON PAPER DOCUMENTS THAT YOU REPORT MAGNETICALLY/ELECTRONICALLY. If you report part of your returns on paper and part magnetically or electronically, be sure that duplicate returns are not included on both.

.06 Before submitting your magnetic/electronic file, include the following:

(a) A signed Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically along with a Form 6467, Transmittal of Forms W-4 Reported Magnetically/Electronically (Continuation), if you submit data for multiple employers. These forms must be mailed the same day electronic files are submitted.

(b) Your media (tape, diskette, or cartridge with an external identifying label.) Form 6468 describes the information which should be included on this self-prepared label.

(c) On the outside of the shipping container, affix the label IRB Special Projects. This label is included in the publication.

.07 IRS/MCC will not return filer's magnetic media after it has been successfully processed. Should filers wish to know if their media was received by IRS/MCC, a delivery service that provides certification of delivery is recommended.

.08 IRS cannot accept any Cash-On-Delivery (COD) or Charged-to- IRS shipments of reportable tax information that an individual or organization is legally required to file. Because of the high volume of data received and shipping costs involved, special shipping containers will not be returned.

.09 Use this record format and processing capabilities to file Forms W-4 submitted for the quarter ending 06-30-1998 and for all subsequent filings.

SECTION 8. REPLACEMENT FILES

THE MAGNETIC MEDIA/ELECTRONIC SPECIFICATIONS CONTAINED IN PART B OF THIS REVENUE PROCEDURE MUST BE STRICTLY ADHERED TO. If files are unprocessable, they will be returned to you for replacement and resubmission, or submission of paper Forms W-4. Replacement files must be resubmitted to IRS/MCC within 45 days of the date of the letter. The media should be identified as replacement data by writing, typing or printing "Magnetic Media Replacement" on the external label used on the magnetic media and marking the replacement box on the Form 6466. If filing electronically, you will be prompted to enter an "R" in type of submission to identify a replacement file before transmission begins.

SECTION 9. EFFECT ON PAPER DOCUMENTS

.01 Magnetic/electronic reporting to IRS eliminates the need to submit copies of paper Forms W-4.

.02 If part of the Forms W-4 are reported magnetically/electronically and the remainder are reported on paper forms, the paper Forms W-4 must be mailed to the appropriate service center.

 SECTION 10. DEFINITION OF TERMS

SECTION 1. GENERAL

.01 The specifications contained in this part of the revenue procedure define the required format and content of the records to be included in the magnetic/electronic file. Use this revenue procedure to file Forms W-4 submitted for the quarter ending June 30, 1998 and all subsequent filings.

.02 An external label must appear on each tape, tape cartridge and diskette submitted. Form 6468 details what information must be on the label. The diskettes used must be MS/DOS compatible.

SECTION 2. TAPE SPECIFICATIONS

.01 IRS/MCC can process most magnetic tape files if the following specifications are followed:

(a) 9-track EBCDIC (Extended Binary Coded Decimal Interchange Code) with:

(1) Odd parity

(2) Recording density -- 1600 or 6250 BPI

(3) If you use UNISYS Series 1100, you must submit an interchange tape.

(b) 9-track ASCII (American Standard Coded Information Interchange) with:

(1) Odd parity

(2) Recording density -- 1600 or 6250 BPI

.02 All tape files must have the following characteristics:

(a) 0.5 inch (12.7 mm) wide computer grade magnetic tape,

(b) Tape thickness: 1.0 or 1.5 mils,

(c) Reel diameter: 10.5 inch (26.67 cm), 8.5 inch (21.59 cm), or 7 inch (17.78 cm) and

(d) Reel of tape up to 2400 feet (731.52 m).

.03 All records, including Header and Trailer Labels (if used) must be transmitted using the same density.

.04 The tape records defined in this revenue procedure may be blocked subject to the following:

(a) A block must not exceed 32,550 tape positions.

(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's; however, the last block of the file may be filed with 9's or truncated. Do not pad a block with blanks.

(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item b above). The block length must be evenly divisible by 350.

(d) All data records are a fixed record length of 350 positions and may not span blocks.

.05 Labeled or unlabeled tapes may be submitted.

.06 For the purposes of this revenue procedure the following must be used:

Tape Mark:

(a) Used to signify the physical end of the recording on tape.

(b) For even parity, use BCD configuration 001111 (8421).

(c) May follow the header label and precede and/or follow the trailer label.

.07 Do not submit an employee Form W-4 record without the required employer identification information. Every record must contain both employee and employer data.

SECTION 3. 5 1/4-INCH AND 3 1/2-INCH DISKETTE SPECIFICATIONS

.01 To be compatible, a diskette file must meet the following specifications:

(a) 5 1/4- or 3 1/2-inch in diameter.

(b) Data must be recorded in standard ASCII code.

(c) Records must be a fixed length of 350 bytes per record.

(d) Delimiter character commas (,) must not be used.

(e) Positions 349 and 350 of each record have been reserved for carriage return/line feed (cf/lf) characters.

(f) Filename of QWFTAX must be used. Do not enter any other data in this field. This extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named QWFTAX.001, the second diskette will be QWFTAX.002, etc.

(g) A diskette file may consist of multiple diskettes as long as the file conventions are adhered to.

(h) Diskettes must meet one of the following specifications.

 Capacity       Tracks         Sides/Density       Sector Size

SECTION. 4. TAPE CARTRIDGE SPECIFICATIONS

.01 In most instances, IRS/MCC can process tape cartridges that meet the following specifications:

(a) Must be IBM 3480, 3490, 3490E, or AS400 compatible.

(b) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:

(1) Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-inch in dimension.

(2) Magnetic tape will be chromium dioxide particle based 1/2- inch tape.

(3) Cartridges must be 18-track or 36-track parallel (See Note).

(4) Cartridges will contain 37,871 CPI or 75,742 CPI (characters per inch).

(5) Mode will be full function.

(6) The date may compressed using EDRC (Memorex) or IDRC (IBM) compression.

(7) Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) may be used.

.02 The tape cartridge records defined in this revenue procedure may be blocked subject to the following:

(a) A block must not exceed 3,500 tape positions.

(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filed with 9s; however, the last block of the file may be filed with 9s or truncated. Do not pad a block with blanks.

(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item b above). The block length must be evenly divisible by 350.

(d) Records may not span blocks.

.03 Tape cartridges may be labeled or unlabeled.

.04 For the purposes of this revenue procedure, the following must be used:

Tape Mark:

(a) Used to signify the physical end of the recording on tape,

(b) For even parity, use BCD configuration 001111 (8421).

(c) May follow the header label and precede and/or follow the trailer label.

NOTE: Filers should indicate on the external media label and transmittal Form 6466 whether the cartridge is 36-track or 18-track.

SECTION 5. 8MM, 4MM, AND QUARTER INCH CARTRIDGE SPECIFICATIONS

.01 In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:

(a) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:

(1) Created from an AS400 operating system only.

(2) 8mm (.315-inch) tape cartridges will be 2 1/2-inch by 3 3/4- inch.

(3) The 8mm tape cartridges must meet the following specifications:

      Tracks              Density             Capacity

(5) Compressed data is not acceptable.

(6) Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) may be used. However, IRS/MCC encourages the use of EBCDIC. This information must appear on the external media label affixed to the cartridge.

.02 The 8mm (.315-inch) tape cartridge records defined in this revenue procedure may be blocked subject to the following:

(a) A block MUST NOT exceed 3,500 tape positions.

(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's; however, the last block of the file may be filled with 9's or truncated. DO NOT PAD A BLOCK WITH BLANKS.

(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 350.

(d) Various COPY commands have been successful, however, the SAVE OBJECT COMMAND is not acceptable.

(e) Records may not span blocks.

.03 For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. QWFTAX may be used as a suggested filename.

.04 For the purposes of this revenue procedure, the following must be used:

Tape Mark:

(a) Used to signify the physical end of the recording on tape.

(b) For even parity, use BCD configuration 001111 (8421).

(c) May follow the header label and precede and/or follow the trailer label.

.05 IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.

.06 4mm (.157-inch) cassettes are acceptable with the following specifications:

(a) 4mm cassettes will be 2 1/4-inch by 3-inch.

(b) The tracks are 1 (one).

(c) The density is 19 (61000 BPI).

(d) The typical capacity is DDS (DAT data storage) at 1.3 Gb or 2 Gb, or DDS-2 at 4Gb.

(e) The general specifications for 8mm cartridges will also apply to the 4mm cassettes.

.07 Various Quarter Inch Cartridges (QIC) (1/4-inch) are also acceptable.

(a) QIC cartridges will be 4" by 6".

(b) QIC cartridges must meet the following specifications:

 Size           Tracks         Density             Capacity

SECTION 6. ASYNCHRONOUS (IRP-BBS) ELECTRONIC FILING SPECIFICATIONS

.01 Asynchronous electronic filing of Forms W-4, originals and replacements is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically.

.02 The electronic filing of Forms W-4 is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of Forms W-4 should be directed to IRS/MCC. IRS/MCC personnel CANNOT answer questions or assist taxpayers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Taxpayer Service toll-free number (1-800-829-1040) for assistance.

.03 Filers participating in the electronic filing program for Forms W-4 will submit their forms to IRS/MCC electronically and not through magnetic media or paper filing. Files submitted in this manner must be in standard ASCII code.

.04 The format of the record is the same for electronically filed records as it is for 5 1/4- and 3 1/2-inch diskettes, tapes, and tape cartridges; however, it must be in standard ASCII code.

.05 Filers must have a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically, (Filers who currently have a TCC for filing Forms W-4 do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 5 for information on how to obtain a TCC.

.06 Filers using IRP-BBS assign their own passwords and do not need special approval.

.07 With all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. However, if filers do forget their passwords, call 304-263-8700 for assistance.

NOTE: PASSWORDS ON THE IRP-BBS ARE CASE SENSITIVE.

.08 Electronically filed Forms W-4 may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by calling 304-263-8700.

.09 Filers may submit as many documents as they choose electronically. Filers are allowed 240 minutes a day; however, more time may be requested if needed.

.10 DO NOT TRANSMIT DATA USING IRP-BBS JANUARY 1 THROUGH JANUARY 7. This will allow time for the IRP-BBS to be updated to reflect current year changes.

.11 Data compression is encouraged when submitting Forms W-4 by way of the IRP-BBS, MCC has the ability to decompress files created using several popular software compression programs such as ARC, LHARC, and PKZIP. Software data compression can be done alone or in conjunction with V.42bis hardware compression.

The time required to transmit Forms W-4 electronically will vary depending on the modem speed and the type of data compression used, if any. THE TIME REQUIREMENT TO TRANSMIT A FILE CAN BE REDUCED BY AS MUCH AS 85 PERCENT BY USING SOFTWARE COMPRESSION AND HARDWARE COMPRESSION.

The following are actual transmission rates for 1099 Series filers achieved in test uploads at MCC using compressed files (PKZIP) and the XMODEM-1K protocol. The actual transmission rates will vary depending on the protocol that is used. (ZMO-DEM is normally the fastest protocol and XMODEM and KERMIT are the slower protocols.)

 ____________________________________________________________________

.13 The results of the electronic transmission will be posted to the (F)ile Status area of the IRP-BBS; however, no further processing will occur until the signed Form 6466 is received. The transmitter must send or fax the signed Form 6466 the same day the electronic transmission is made. No electronic transmission is considered filed until a Form 6466 is received by IRS/MCC.

.14 Form 6466 can be ordered by calling the IRS toll-free forms and publication order number 1-800-TAX-FORM, (1-800-829-3676), downloaded from the IRP-BBS, or it may be computer-generated. If a filer chooses to computer-generate Form 6466, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.

.15 Forms 6466 are to be mailed to the following addresses:

If by Postal Service:

.17 The IRP-BBS is an electronic bulleting board system available to filers of Forms W-4. In addition to filing Forms W-4 electronically, the IRP-BBS provides other capabilities. Some of the advantages of IRP-BBS are as follows:

(1) Notification within two weeks as to the acceptability of the data transmitted.

(2) Immediate access to the latest changes and updates that affect the Information Reporting Program at IRS/MCC (program legislative, etc.)

(3) Access to publications such as the Publication 1245 as soon as they are available.

(4) Capability to communicate with IRS/MCC personnel.

(5) Ability to retrieve information and files applicable to the IRP-BBS.

.18 The IRP-BBS is available for public use and accessible using various personal computer communications equipment; however, electronic submission of Forms W-4 is limited to holders of valid TCCs. A TCC is not needed to access those portions of the IRP-BBS that contains forms and publications or to leave questions or messages for IRS/MCC personnel.

.19 Filers using IRP-BBS can determine the acceptability of files submitted by checking the file status area of the bulletin board. These reports are not immediately available but will be available two weeks after the transmission is received by IRS/MCC.

.20 Contact the IRP-BBS by dialing 304-264-7070. The communication software settings for IRP-BBS are:

     -- No parity

.21 Due to the large number of communication products available, it is impossible to provide specific information on a particular software package or hardware configuration. Filers should contact their software or hardware supplier for assistance.

.22 IRP-BBS software provides a menu-driven environment allowing access to different parts of IRP-BBS. Whenever possible, IRS/MCC personnel will provide assistance in resolving any communication problems with IRP-BBS.

.23 IRP-BBS can be accessed at speeds from 1200 to 28,800 bps. The speed is automatically negotiated for connection at the speed of the calling modem. The communication standards supported include Industry Standard 212A, V.22 bis, V.32, V.32bis, V.34, and V.F.C. Point-to-point error control is supported using the V.42 ITU-T standard or MNP 2-4. Data compression is supported using V.42bis ITU- T standard or MNP5.

.24 The following information will be requested to set up the filer's user profile when logging onto the IRP-BBS for the first time.

(1) Enter the letter, that corresponds to the filer's terminal, from the following:

      < A >    IBM PC    < B >     IBM w/ANSI     < C >   Atari

(2) Upper/lower case, line feed needed, O (zero) nulls after each < CR >, do you wish to modify this? (Most users answer no.)

                         COMMON USER PROBLEMS

.01 This record is used to identify the employer, the employee, number of allowances, and other information that is reported on the paper Form W-4.

.02 ALL RECORDS MUST BE A FIXED LENGTH OF 350 POSITIONS.

.03 Do not begin any record at the end of a block or diskette and continue the same record into the next block or diskette.

                        FORM W-4 RECORD FORMAT

SECTION 8. EFFECT ON OTHER DOCUMENTS

Revenue Procedure 92-80, Publication 1245 (Rev. 9-92), is superseded.

SECTION 9. EFFECTIVE DATE

Use the record length and processing capabilities of this revenue procedure to file Forms W-4 submitted for the quarters ending June 30, 1998 and for all subsequent filings.