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WINDFALL PROFIT TAX MAGNETIC TAPE ANNUAL INFORMATION RETURNS REQUIREMENTS AND CONDITIONS

FEB. 14, 1986

Rev. Proc. 86-7; 1986-1 C.B. 512

DATED FEB. 14, 1986

DOCUMENT ATTRIBUTES

Institutional Authors
Internal Revenue Service
Code Sections
Section 4997
Jurisdictions
United States
Language
English
Tax Analysts Electronic Citation
86 TNT 33-10

Citations: Rev. Proc. 86-7; 1986-1 C.B. 512

Superseded by Rev. Proc. 87-12

Rev. Proc. 86-7

PART A -- GENERAL

SECTION 1. PURPOSE AND NATURE OF CHANGES

The purpose of this revenue procedure is to update Rev. Proc. 84-81, 1984-2 C.B. 759, concerning the requirements and conditions for filing annual information returns for windfall profit tax on magnetic tape instead of on paper returns. Specifications for filing Form 6248, Annual Information Return of Windfall Profit Tax, are contained in this procedure. For tax year 1985 the following changes have been included in this revenue procedure:

01 In Part A, Sec. 2, a paragraph has been added to request inclusion of your assigned transmitter control code on any correspondence to the magnetic media coordinator.

02 Part A, Sec. 10 has been revised to show transfer of magnetic media processing from all service centers to the Internal Revenue Service National Computer Center in Martinsburg, WV, effective JANUARY 1, 1986. References to service center filing and magnetic media coordinators at the service centers have been corrected throughout.

03 In Part B, Sec. 5, a new paragraph, .03, has been added as follows: "A separate 'G' Record is required for each type of return, e.g., original, corrected, etc."

04 Part B, Sec. 6, paragraph .01 has been revised to clarify how fields in the Producer/Recipient "H" Record are to be filed.

05 All requests for ZIP Code information now call for nine digits. Affected records, from Part B, are the Filer/Transmitter "G" Record, positions 118-126 and 284-292; and the Producer/Recipient "H" Record, positions 340-348. If you do not have the nine digit ZIP Code, LEFT JUSTIFY the five digit ZIP Code and fill the remaining four positions with ZEROS. Part B, Sec. 4 has been amended to show that the table provides state abbreviations and ZIP Code ranges.

06 In Part B, Sec. 6, for the description of Producer ZIP Code in positions 340-348 of the Producer/Recipient "H" Record, a sentence has been added to emphasize the importance of entering the Producer's ZIP code in this field.

07 In Part B, Sec. 6, for the description of Number of Barrels of Sadlerochit Oil Removed 70% Rate in positions 725-736 of the Producer/Recipient "H" Record, a final sentence has been added as follows: "enter in whole barrels, right justified and zero filled."

08 In Part B, Sec. 7, for the description of Number of 6248s for this Filer in positions 2-7 of the End of Filer "I" Record, a sentence has been added as follows: "This field must be numerically unsigned."

09 In Part B, Secs. 8 and 9, paragraphs .05 have been added to indicate that all fields in the End of Reel "J" Record, and End of Transmission "K" Record must be numerically unsigned.

10 There are various editorial changes.

SEC. 2. APPLICATION FOR MAGNETIC MEDIA REPORTING

01 For the purpose of this revenue procedure only, the first purchasers, filers, and payers are equivalent to each other, and are considered to be the person making the payments. The producer, recipient, or payee is the receiver of the payments. The transmitter is the organization preparing the tape file. Payers or transmitters who decide to file information returns on magnetic tape must complete Form 4419, Application for Magnetic Media Reporting of Information Returns. Instructions for completing the application appear on the reverse side of the form.

02 The Internal Revenue Service will act on an application and notify the applicant of authorization to file within 30 days of receipt of the application. No magnetic tape returns may be filed with the Service until authorization to file is received.

03 The Service will assist new filers with their initial magnetic tape submission by reviewing test tapes in advance of the filing season. Approved payers or transmitters who wish to submit test tapes should contact the magnetic media coordinator at the National Computer Center. See Part A, Sec. 10, for the correct address.

04 Once authorization to file on magnetic tape has been granted to a payer or transmitter, it will remain in effect in succeeding years, provided that all the requirements of this revenue procedure are met and there are no equipment changes by the filer. If a filer discontinues filing on magnetic tape, a new application must be filed before this method of filing may be resumed.

05 Upon receiving approval to file on magnetic tape, each transmitter will be assigned a unique five character Transmitter Control Code (TCC). This code should be included on any correspondence to the magnetic media coordinator.

SEC. 3. FILING OF TAPE REPORT

01 A magnetic tape reporting package, which includes all the necessary transmittals, labels, and instructions, will be mailed to all approved filers between October and December of each year.

02 Payers may submit a portion of their information returns on magnetic tape and the remainder on paper forms provided there is no duplicate filing. A Form 6248-T, Summary and Transmittal of Windfall Profit Tax, must accompany paper submissions and a Form 4804, Transmittal of Information Returns Reported on Magnetic Media, must accompany magnetic tape submission. See Part A, Sec. 10, for information on where to file.

03 The affidavit which appears on Forms 6248-T and Form 4804 must be signed by the payer. However, one of the following, the transmitter, service bureau, or disbursing agent may sign the affidavit on behalf of the payer if three conditions are met. The conditions are that the agent must:

1. have the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law;

2. have the responsibility (either oral, written, or implied) conferred on it by the payer to request the taxpayer identification numbers of payees reported on magnetic tape or paper returns; and

3. sign the affidavit and add the caption "For: (name of payer)".

04 Although a duly authorized agent signs the affidavit, the payer is held responsible for the accuracy of the Form 4804 and will be liable for penalties for failure to comply with filing requirements.

05 The preceding requirements also apply to paper filers submitting Form 6248-T. The failure of duly authorized agents of paper filers to comply with filing requirements for Form 6248-T and attachments does not relieve the payers of any penalties that may arise as a result of such failure to comply.

06 If a portion of the returns is submitted on paper documents, include a statement on the Form 6248-T that the remaining returns are being filed on magnetic tapes. Please note that Form 6248-T instructions normally apply to filing of information returns on paper; however, filers of magnetic tape must review the Form 6248-T instructions and file Form 6248-T if appropriate.

SEC. 4. FILING DATES

01 Magnetic tape reporting to IRS for Forms 6248 is on a calendar year basis.

02 The dates prescribed for filing paper returns with the Service will also apply to magnetic tape filing. Tapes must be submitted to the Internal Revenue Service National Computer Center in Martinsburg, WV, by April 30. Copies required to be furnished to the producer or other recipients must be furnished by March 31.

SEC. 5. EXTENSIONS OF TIME TO FILE

01 If a payer or transmitter is unable to submit the tape file by the April 30 due date, a letter requesting an extension must be filed before April 30. The letter should be sent to the attention of the magnetic media coordinator at the Internal Revenue Service National Computer Center in Martinsburg, WV. The request should include the estimated number of returns which will be filed late, the reason for the delay, and the date by which the returns will be filed.

02 If an extension is granted by the Service, a copy of the letter granting the extension must be attached to the transmittal Form 4804 when the file is submitted.

SEC. 6. PROCESSING OF TAPE RETURNS

01 The Service will process tax information from the tapes. Tapes which are timely received by the Service will be returned to the filer within six months of receipt.

02 All tapes submitted must conform totally to this revenue procedure. If tapes are unprocessable, they will be returned to the filer for correction. Unprocessible tapes must be corrected and returned to the National Computer Center within 45 days of receipt by the filer. Corrected files will be returned by the Service within six months of receipt.

SEC. 7. CORRECTED RETURNS, SUBSTITUTE FORMS AND COMPUTER-GENERATED FORMS

01 If returns must be corrected or amended, approved magnetic media filers should make every attempt to provide such corrections on tape. The filer must contact the magnetic media coordinator for format and shipping instructions. A corrected Form 4804 must accompany the shipment and be marked "Magnetic Media Correction" on the top margin of the form. Corrected or amended Form 6248 data must be filed in accordance with Rev. Proc. 83-86, 1983-2 C.B. 604.

02 If corrections are not submitted on tape, payers must submit them on official Forms 6248 (Copy A). Substitute forms that have been previously approved by the Service, or computer-generated forms that are exact facsimilies of the official form (except for minor page size or print style deviations), may be submitted without reobtaining IRS approval before using the form. In all other cases, Service approval must be obtained before a substitute or computer-generated form can be used. Publication 1167, containing specifications for paper returns, is available from most Service offices.

03 Requests for approval of computer-generated or substitute form should be sent to the following address with a copy of the proposed form:

Internal Revenue Service Attn: Substitute Forms Program Room 7037 D:R:R:I 1111 Constitution Avenue N.W. Washington, D.C. 20224

04 Form 6248 instructions are to be followed when paper returns are filed to correct returns submitted on magnetic media. The caption "Magnetic Media Correction " must appear on the top right corner of the form. CORRECTIONS WILL BE SENT TO THE APPROPRIATE SERVICE CENTER, as prescribed in the instructions for Form 6248-T.

SEC. 8. TAXPAYER IDENTIFICATION NUMBERS

01 Under Section 6109 of the Internal Revenue Code, recipients of income are required to furnish Taxpayer Identification Numbers (TINs) to the payer whether or not the payee is required to file a tax return.

02 Payers are expected to keep to a minimum those statements submitted without TINs. It is particularly important that correct social security and employer identification numbers for payees be provided on magnetic media or paper forms submitted to the Service.

03 For each omission of a required TIN, Section 6676 of the Internal Revenue Code imposes a $50 penalty, unless the payer or payee responsible for furnishing the number establishes reasonable cause for not having done so.

04 The TIN to be furnished depends primarily upon the manner in which the account is maintained or set up on the record of the payer. The number to be provided must be that of the owner of record. If the account is recorded in more than one name, furnish the TIN and name of one of the holders of the record. For those engaged in a trade or business (including employee trusts, retirement systems, etc.) the TIN is the employer identification number (EIN), without hyphens. For individuals, it is a social security number (SSN), without hyphens.

05 Sole proprietors who are payers should show their employer identification number and/or their social security number in the Filer/Transmitter "G" Record. The tables provided in Part A, Sec. 8.06 will help to determine the number to be furnished to the Service.

06 Any person required to file an information return that is based, in whole or in part, upon information received from another person MUST include the taxpayer identification number of that person on the return. The tables provided in Part A, Sec. 8.06, will determine the number to be furnished to the Service.

TABLE 1. GUIDELINES FOR SOCIAL SECURITY NUMBERS

___________________________________________________________

In tape positions In tape positions

2-10 of the 20-339 of the

Producer/Recipient Producer/Recipient

If the producer/ "H" Record, enter "H" Record, enter

recipient is: the SSN of: the name of:

___________________________________________________________

1. An individual The individual The individual

2. A joint account The actual or The individual

of two or more principal owner of whose SSN is

individuals, a the account entered

husband and wife or

adult and minor

3. An account in the The ward, minor, The individual

name of the guardian or incompetent whose SSN is

or committee for person entered

a designated ward,

minor, or incompetent

person

4. A custodian of a The minor The minor

minor (Uniform Gifts

to Minors Act)

5.a. The usual The grantor The grantor

revocable savings trustee trustee

trust account

(grantor is also

trustee)

b. So-called trust The actual The actual owner

account that is not owner

a legal or valid

trust under State

Law

6. A sole proprietor The owner The owner

7. A grantor trust The grantor The grantor

described in section

1.671-4(b) of the

Income Tax Regulations

___________________________________________________________

TABLE 2. GUIDELINES FOR EMPLOYEE IDENTIFICATION NUMBERS

___________________________________________________________

In tape positions In tape positions

11-19 of the 20-339 of the

Producer/Recipient Producer/Recipient

If the producer/ "H" Record, enter "H" Record, enter

recipient is: the EIN of: the name of:

___________________________________________________________

1. A valid trust, Legal entity (Do The legal trust,

estate or pension not furnish the estate or pension

trust identifying number trust

of the personal

representative or

trustee unless the

legal entity itself

is designated in

the account title)

2. A corporation The corporation The corporation

3. A religious, The organization The organization

charitable or

educational

organization

4. A partnership The partnership The partnership

held in the name of

the business

5. An association, The organization The organization

club, or other

tax-exempt

organization

6. A broker or The broker or The broker or

registered nominee nominee nominee

7. An account with The public entity The public entity

the Department of

Agriculture in the name

of a public entity

(such as a state or

local government,

school district or

prison that receives

agriculture program

payments)

SEC. 9. EFFECT ON PAPER RETURNS

01 Magnetic tape reporting of the information return listed in Part A, Sec. 1, applies only to the original (Copy A).

02 Payers are permitted considerable flexibility in designing the copy of the information return to be furnished to the payee. The payer may combine the information return data with other reports or financial or commercial notices, or expand them to include other information. This is permissable so long as all required information present on the official form is included and that payees' copies are conducive to proper reporting of income on tax returns. Payers must include the message "This information is being furnished on Form 6248 to the Internal Revenue Service" on the recipients' copies.

03 If a portion of the returns is reported on magnetic tape and the remainder is reported on paper forms, those returns not submitted on magnetic tape must be filed on official Forms 6248.

SEC. 10. ADDITIONAL INFORMATION

01 Beginning January 1, 1986, magnetic media processing for all service centers will be centralized at the Internal Revenue Service National Computer Center in Martinsburg, WV. Functions previously performed by the magnetic media coordinators at the service centers will be performed at the National Computer Center.

02 All magnetic media files forwarded on or after January 1, 1986, (including current reporting, corrected records and test tapes) are to be submitted to the National Computer Center at the address shown below. In addition, all correspondence or contacts regarding magnetic media related forms, publications, information, applications for reporting on magnetic media, and requests for extensions of time to file will be directed to:

Magnetic Media Reporting Internal Revenue Service National Computer Center P.O. Box 1359 Martinsburg, WV 25401-1359

03 Only MAGNETIC MEDIA reporting is to be submitted to the National Computer Center. ALL PAPER FORMS WILL CONTINUE TO BE SENT TO THE APPROPRIATE INTERNAL REVENUE SERVICE CENTER, AS PRESCRIBED IN THE INSTRUCTIONS FOR FORM 6248-T.

PART B.--MAGNETIC TAPE SPECIFICATIONS

SECTION 1. GENERAL

01 The magnetic tape specifications contained in this part prescribe the required format and contents of the records to be included in the file. THESE SPECIFICATIONS MUST BE ADHERED TO UNLESS DEVIATIONS HAVE BEEN SPECIFICALLY GRANTED BY THE SERVICE IN WRITING.

02 In most instances, the Service will be able to process tape files that meet any one set of the following specifications:

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

(1) Odd Parity and

(2) A density of 800, 1600, or 6250 BPI

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

(1) Odd Parity and

(2) A density of 800, 1600, or 6250 BPI

(1) Either Even or Odd Parity and

(2) A density of 556 or 800 BPI

03 All tape files must have the following characteristics:

(a) Type of tape--1/2 inch Mylar base, oxide coated: and

(b) Interrecord Gap

(1) .75 inch for 556 or 800 BPI density 7 track

(2) .6 inch for 800 or 1600 BPI density 9 track

(3) .3 inch for 6250 BPI density 9 track

04 Service programs are capable of accommodating some minor deviations. Filers who can substantially conform to these specifications, but do require some minor deviations, must contact the magnetic media coordinator at the INTERNAL REVENUE SERVICE National Computer Center in Martinsburg, WV. UNDER NO CIRCUMSTANCES MAY TAPES DEVIATING FROM THE SPECIFICATIONS IN THIS REVENUE PROCEDURE BE SUBMITTED WITHOUT PRIOR WRITTEN APPROVAL FROM THE SERVICE.

SEC. 2. RECORD LENGTH

01 The tape records prescribed in these specifications may be blocked or unblocked, subject to the following:

(a) A block must not exceed 14,500 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 9's. Do not pad a block with blanks.

02 All records, other than Header and Trailer records, must be 1450 characters long.

SEC. 3. OPTIONS FOR FILING

01 For filing convenience, this procedure contains two options for using Header Labels and Filer/Transmitter "G" Records. For the purposes of this procedure the following conventions must be used:

Header Label:

1. Payers may use standard headers, however they must begin with 1HDR, HDR1, HDR2, VOL1 or VOL2.

2. Consist of either 80 or 120 positions each.

Trailer Label:

1. Standard trailer labels may be used, however they must begin with 1EOR, 1EOF, EOR1, or EOF1.

2. Consist of either 80 or 120 positions each.

Record Mark:

1. Special character used to separate blocked records on tape.

2. Can be written only at the end of a record or block.

3. For odd parity tapes, use BCD bit configuration 011010 ("A82").

Tape Mark:

1. Used to signify the physical end of the recording on tape.

2. Must be even parity, BCD configuration 001111 ("8421").

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

Option 1: When using this option, a correct Filer/Transmitter "G" Record, described in Part B, Sec. 5 is to be the first record on each reel. Filers using this option may have Header Labels preceding the "G" Record, however, headers are not required. The reel sequence number must appear in positions 3-5 of each "G" Record and must be incremented by 1 on each tape reel of the file after the first reel.

Option 2: Requires a Header Label as the first record on each reel. The Header Label must contain the reel sequence number and it must be incremented by 1 on each reel. The "G" Record will contain the location of the reel sequence number in the Header Label. If your system generates a four digit reel sequence number, ignore the first digit when determining the location of the reel sequence in the "G" Record.

Example 1: If your Header Label reel sequence is four digits (e.g., 0001) and is in positions 28-31, enter 29 as the location in positions 3 and 4 of the "G" Record and also enter an "X" in position 5 of the "G" Record.

Example 2: If your Header Label reel sequence number is 3 digits (e.g., 001) and is in position 10-12, enter 10 as the location in positions 3 and 4 of the "G" Record. This option requires a Trailer Label at the end of each reel. Also, ignore the "J" Record instructions in this part if you use option 2.

SEC. 4. STANDARD STATE ABBREVIATIONS AND ZIP CODE RANGES

The following table gives the list of valid state abbreviations and ZIP code ranges to be used in the "G" and (in the case of ZIP codes) "H" records. Although the ZIP Code ranges are provided in the five digit format, the actual ZIP Codes should be in the nine digit format. The valid abbreviations for the U.S. territories American Samoa, Guam, Puerto Rico and the Virgin Islands are also included. If the producer lives in a foreign country, then a period followed by a blank (".b") should be entered in the two position state field and blanks should be entered for Zip Code. The table lists the only valid data entries for state information.

TABLE 3. STATE ABBREVIATIONS AND ZIP CODE RANGES

Alabama AL 350nn-369nn

Alaska AK 995nn-999nn

American Samoa AS (Blank)

Arizona AZ 850nn-865nn

Arkansas AR 716nn-729nn,

75501

California CA 900nn-966nn

Colorado CO 800nn-816nn

Connecticut CT 060-069nn,

02891, 10573

Delaware DE 197nn-199nn

Dist. of Columbia DC 200nn-205nn

Florida FL 320nn-340nn

Georgia GA 300nn-319nn,

37317

Guam GU 969nn

Hawaii HI 967nn-968nn

Idaho ID 832nn-838nn

Illinois IL 600nn-606nn,

609nn-629nn

Indiana IN 460nn-479nn

Iowa IA 500nn-528nn

Kansas KS 660nn-679nn

Kentucky KY 400nn-427nn,

45275

Louisiana LA 700nn-714nn,

71749

Maine ME 039nn-049nn,

03801

Maryland MD 206nn-219nn,

203nn

Massachusetts MA 010nn-027nn

Michigan MI 480nn-499nn,

55617

Minnesota MN 550nn-567nn

Mississippi MS 386nn-397nn

Missouri MO 630nn-658nn

Montana MT 590nn-599nn

Nebraska NE 680nn-693nn

Nevada NV 890nn-898nn

New Hampshire NH 030nn-038nn,

04037

New Jersey NJ 070nn-089nn

New Mexico NM 870nn-884nn

New York NY 090nn-098nn,

100nn-149nn

North Carolina NC 270nn-289nn

North Dakota ND 580nn-588nn

Ohio OH 430nn-458nn

Oklahoma OK 730nn-749nn

Oregon OR 970nn-979nn

Pennsylvania PA 150nn-196nn

Puerto Rico PR 006nn-009nn

Rhode Island RI 028nn-029nn,

02701

South Carolina SC 290nn-299nn

South Dakota SD 570nn-577nn

Tennessee TN 370nn-385nn,

35740, 42041

Texas TX 750nn-799nn,

73949, 88021

Utah UT 840nn-847nn

Vermont VT 050nn-059nn

Virginia VA 220nn-246nn,

203nn

Virgin Islands VI 008nn

Washington WA 980nn-994nn

West Virginia WV 247nn-268nn

Wisconsin WI 530nn-549nn,

49936

Wyoming WY 820nn-831nn

Foreign City .b Blank

FOOTNOTES: "n" denotes any numeric digit; "b" denotes a blank

SEC. 5. FILER/TRANSMITTER "G" RECORD

01 This record identifies the filer and the transmitter of the tape file and provides parameters for the processing of the succeeding records. Internal Revenue Service computer programs rely on the parameters supplied in this record in the processing of the tape file.

02 The number of "G" Records, appearing on a tape reel will depend on the number of filers for whom data is present. A transmitter may include Producer/Recipient "H" Records for more than one filer on a tape reel, however, each series of separate Producer/Recipient "H" Record(s) must be preceded by a "G" Record. All "G" Records must be 1,450 characters in length.

03 A separate "G" Record is required for each type of return, e.g., original, corrected, etc.

RECORD NAME: FILER/TRANSMITTER "G" RECORD

_____________________________________________________________________

Tape

Position Field Title Length Description and Remarks

_____________________________________________________________________

1 Record Type 1 Enter "G".

2 Filing Year 1 Must be the rightmost digit

of the year for which WPT

data is being reported

(e.g., if data is for 1985

enter a 5). This number must

be incremented each year.

3-5 Reel Sequence 3 Sequential number of the

Number reel within the tape file

upon which this record

appears (see explanation of

Option 1 and Option 2

filing). Position 5 must

contain an X if you are

using option 2.

6-9 "G" Record Length 4 Enter 1450.

10-13 "H" Record Length 4 Enter 1450.

14-17 "I" Record Length 4 Enter 1450.

18 Type of Account 1 This field is used to

Filer's TIN identify the data in tape

positions 19-27 as either an

EIN (employer identification

number) or an SSN (social

security number). Use one of

the following codes as

appropriate.

0 Use the digit 0 if the

number provided is an

SSN.

1 Use the digit 1 if the

number provided is an

EIN.

2 Use the digit 2 if it is

not known if the number

provided is an SSN or

EIN.

3 Use the digit 3 if no

number is provided

(positions 19-27 should

be blank filed in this

case).

19-27 Filer's Taxpayer 9 Enter the taxpayer

Identification identification number of the

Number filer (SSN or EIN as

appropriate). If no TIN is

provided leave blank.

28-67 Filer's Name 40 Enter the name of the filer

as used in normal business.

Abbreviate any extraneous

data other than the name as

necessary. Left justify and

fill with blanks.

68-102 Filer's Street 35 Enter the street address of

Address the filer. Left justify and

blank fill.

103-115 Filer's City 13 Enter the city of the filer.

Left justify and blank fill.

116-117 Filer's State 2 Enter the two digit

abbreviation of the filer's

state. (See Table of Valid

State Abbreviations in Part

B, Sec. 4.)

118-126 Filer's Zip 9 Enter the nine digit ZIP Code of the

filer. If ZIP Code of the filer is not

known this field must be blank. If you

do not have the nine digit ZIP code,

LEFT JUSTIFY the five digit ZIP and

fill the remaining four positions with

ZEROS. (See also the ZIP Code ranges

by State in the Table in Part B,

Sec. 4.)

127 Type of Filing 1 Enter a zero ("0") if the

Indicator documents being filed are

original returns.

Enter "1" if the documents are

corrected returns

(adjustments to previously

supplied original returns).

Enter "2" if the documents

are "Corrected Suspense

Accounts" (proceeds are

released from suspense).

Enter "3" if the documents

are "Suspense Accounts"

(proceeds being held in

suspense).

128-178 Reserved 51 Reserved for Service use.

Enter blanks.

179-183 Transmitter 5 Enter the 5 digit

Control Code transmitter control code

assigned by the Service.

184 Transmitter Code 1 If the filer of these Forms

6248 and the transmitter are

the same, enter the digit "0"

in this location and blank

fill the rest of the record.

If they are not the same,

enter the digit "1" and supply

the information indicated for the

remainder of the record.

185-193 Reserved 9 Reserved for Service use.

Blank fill.

194-233 Transmitter's 40 Enter the name of the

Name ¹ transmitter. Left justify

and blank fill.

234-268 Transmitter's 35 Enter the street address of

Street the transmitter. Left

Address ¹ justify and blank fill.

269-281 Transmitter's 13 Enter city of transmitter.

City ¹ Left justify and blank fill.

282-283 Transmitter's 2 Enter abbreviation of state

State ¹ of transmitter.

284-292 Transmitter's ZIP 9 Enter the nine digit ZIP Code of

Code ¹ transmitter. If you do not have the

nine digit ZIP Code, LEFT JUSTIFY the

five digit ZIP Code and fill the

remaining four positions with ZEROS.

289-1450 Reserved 1158 Reserved for Service use.

Blank fill.

_____________________________________________________________________

¹ If file is being transmitted by filer, then the Transmitter

Name, Street Address, City, State and Zip Code can be blank filled.

SEC. 6. PRODUCER/RECIPIENT "H" RECORD

01 This record is used to provide the information contained in Parts I, II, III, IV, and V of Form 6248. All "H" Records must be of the same fixed length. Records may be blocked or unblocked. A block may not exceed 14,500 positions. Do not pad unused blocks with blank records, fill with 9s. Zero fill any barrel or liability field for which data is present. Right justify and zero fill any barrel or liability field for which data is present. Blank fill any other field for which data is not present

02 Each field must contain data (dollars, barrels, etc.) covering only the interest of the producer/recipient for whom the Form 6248 is prepared.

03 All amount fields in this section should be expressed in whole dollars without decimals. All quantities of oil should be expressed in whole barrels without decimals or fractions.

04 Amount fields and barrel fields may be signed or unsigned. Unsigned fields will always be considered positive. If signed decimal data is used, the rightmost (units) position of the field must be used to carry the sign of the field (negative or positive) as an overpunch character. This is the ONLY format permissable for the entry of signed decimal data. If your computer system cannot conform to this standard, or if you have any questions about entering data in this format, please contact the magnetic media coordinator at the National Computer Center.

05 All "H" Records must be 1450 characters long.

RECORD NAME: PRODUCER/RECIPIENT "H" RECORD

_____________________________________________________________________

Tape

Position Field Title Length Description and Remarks

_____________________________________________________________________

1 Record Type 1 Enter "H".

2-10 Producer's SSN 9 Enter social security number

of Producer, without

hyphens, if available.

Otherwise, blank fill.

11-19 Producer's EIN 9 Enter employer

identification number of

Producer, without hyphens,

if available. Otherwise,

blank fill.

NOTE: The following 8 fields are for the Producer Name/Address information. If your name/address fields contain less than 40 characters, do not pack information from more than one of your name/address fields into any one of the following name/address fields. If your name/address fields are longer than 40 characters each, contact the magnetic media coordinator at the National Computer Center for instructions on entering the data. You are encouraged to use the 2 character state abbreviations. Valid characters for these name lines are: Alphabetic, Numeric, Blanks, "&", "-", "/", "%", commas, and periods.

20-59 Producer's 1st 40 Enter data from your first