Rev. Proc. 83-28
Rev. Proc. 83-28; 1983-1 C.B. 703
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 83-48
PART A. GENERAL
Section 1. Purpose
.01 The purpose of this revenue procedure is to provide the requirements and conditions for filing State or Local Individual Income Tax Refund information returns on magnetic tape. Specifications for filing are contained in this procedure.
Sec. 2. Applications for Magnetic Media Reporting
.01 For the purposes of this revenue procedure, the payer is the state or local agency making the payments, credits, or offsets and the transmitter is the state agency preparing the tape file (the term "credit or offset" means an amount which, in lieu of being refunded to the taxpayer, is applied against an existing or future liability of the taxpayer, or is otherwise used for the taxpayer's benefit). The payer and transmitter may be the same organization. Payers or transmitters who decide to file State or Local Individual Income Tax Refunds on magnetic tape must complete Form 4419, Application for Magnetic Media Reporting Information Returns (Exhibit "A" attached). The information provided on this application is needed before the Service can process the tape files. Instructions for completing the application appear on the reverse side of the form.
.02 The Service will act on an application and notify the applicant of authorization to file within 30 days of receipt of the application.
.03 The Service will assist new filers with their initial magnetic tape submission by encouraging the submission of test tapes for review in advance of the filing season. Payers or transmitters who wish to submit a test tape should contact the magnetic media coordinator at the Service Center where the application was filed.
.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 hardware or software changes by the filer which would cause the tape to become unprocessable. If a filer discontinues filing on magnetic tape, a new application must be filed before this method of filing may be resumed.
Sec. 3. Filing Dates
.01 Magnetic tape reporting to the Service for State or Local Individual Income Tax Refunds must be on a calendar year basis.
.02 Tapes must be submitted to the Service Center by June 30, 1983, for calendar 1982 refunds.
Sec. 4. Processing of Tapes Returns
.01 The Service will process tax information from tapes. Tapes which are received timely by the Service will be returned to the filers by October 31, 1984, for calendar year 1982 refunds.
.02 All tapes submitted must conform totally to this revenue procedure.
Sec. 5. Taxpayer Identification Numbers
.01 The Service expects that payers will keep to a minimum those statements submitted without TINs.
Sec. 6. MAGNETIC MEDIA COORDINATOR CONTACTS
.01 Requests for additional copies of these revenue procedures or for additional information on tape reporting should be addressed to the liaison District Director or attention of the magnetic media coordinator of one of the following:
(a) Internal Revenue Service
Andover Service Center
Post Office Box 311
Andover, MA 01810
(b) Internal Revenue Service
Brookhaven Service Center
Post Office Box 486
Holtsville, NY 11742
(c) Internal Revenue Service
Philadelphia Service Center
Post Office Box 245
Bensalem, PA 19020
(d) Internal Revenue Service
Atlanta Service Center
Post Office Box 47-421
Doraville, GA 30362
(e) Internal Revenue Service
Memphis Service Center
Post Office Box 1900
Memphis, TN 38101
(f) Internal Revenue Service
Cincinnati Service Center
Post Office Box 267
Covington, KY 41019
(g) Internal Revenue Service
Kansas City Service Center
Post Office Box 24551
2306 East Bannister Rd.
Stop 43
Kansas City, MO 64131
(h) Internal Revenue Service
Austin Service Center
Post Office Box 934
Austin, TX 78767
(i) Internal Revenue Service
Ogden Service Center
Post Office Box 9941
Ogden, UT 84409
(j) Internal Revenue Service
Fresno Service Center
Post Office Box 12866
Fresno, CA 93779
PART B. MAGNETIC TAPE SPECIFICATIONS
SECTION 1. GENERAL
.01 The magnetic tape specifications contained in this part define 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 any compatible tape files. Compatible tape files must meet any one set of the following:
a. 7 channel BCD (binary coded decimal) with
(1) Either Even or Odd Parity and
(2) A density of 556 or 800 BPI
b. 9 channel EBCDIC (Extended Binary Coded Decimal Interchange Code) with
(1) A density of 800, 1600, or 6250 BPI.
c. 9 channel ASCII (American Standard Coded Information Interchange) with
(1) A density of 800, 1600, or 6250 BPI.
.03 All compatible tape files must have the following characteristics:
a. Type of tape - 0.5 inch (12.7 mm) wide, computer grade magnetic tape on reels of up to 2400 feet (731.52 m) within the following specifications:
(1) Tape thickness: 1.0 or 1.5 mils
(2) Reel diameter: 10.5 inch (26.67 cm), 8.5 inc (21.59 cm), or 7 inch (17.78 cm)
b. Interrecord Gap - 3/4 inch.
SEC. 2. DEFINITIONS
Element Description
b Denotes a blank position.
File For the purpose of this procedure, a file
consists of all magnetic tape records
submitted by a Payer or Transmitter.
Payee Person receiving payments from Payer.
Payer The State or Local Tax Agency
Special Character Any character that is not a numeral, a letter
or a blank.
SSN Social Security Number assigned by SSA.
Taxpayer Identifying May be either an EIN or SSN.
Number (TIN)
Transmitter Person or organization preparing tape
file(s). May be Payer or agent of Payer.
SEC. 3. RECORD LENGTH
.01 The tape records defined in these specification may be blocked or unblocked, subject to the following:
a. A block must not exceed 4,000 tape positions.
b. A record must be 360 positions in length.
c. If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's. Do not pad a block with blanks.
d. All records, except the Header and Trailer Labels, may be blocked.
SEC. 4. PAYER/TRANSMITTER "A" RECORD
.01 Identifies the payer and transmitter of the tape file and provides parameters for the succeeding Payee "B" Records. The Service's computer programs rely on the absolute relationship between the parameters in the "A" Record and the data fields in the "A" Record and the data fields in the "B" Records to which they apply.
.02 The number of "A" Records appearing on a tape reel will depend on the number of payers being reported. A transmitter may include Payee "B" Records for more than one payer on a tape reel, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record. An "A" Record may be blocked with "B" Records however, the "A" Record must appear as the first record in the block.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "A".
2 Payment Year 1 REQUIRED. Must be the right
most digit of the year for
which payments are being
reported. (e.g. if payments
were made in 1982, enter 2).
3-5 Reel Sequence 3 REQUIRED. Sequence number of
Number the reel in the tape file.
6-14 Payer's Federal 9 REQUIRED. Must be the valid
EIN 9-digit number assigned to the
payer by IRS. DO NOT ENTER
HYPHENS, ALPHAS CHARACTERS OR
ALL 9's or ALL ZEROES.
15 Type of Payer 1 REQUIRED. Enter "W" for State
or local government.
16 Blank 1 ENTER BLANK.
17 Type of Return 1 REQUIRED. Enter appropriate
code from table below:
Type of Return Code
State or Local U
Individual Income
Tax Refund
18-24 Amount Indicator 7 REQUIRED. Enter "1bbbbbb".
25-26 Blank 2 ENTER BLANK.
27 Surname Indicator 1 REQUIRED. Enter "1" if the
payees' surnames appear first
in the name line of the "B"
Records. Enter "2" if the
payees' names appear last. If
business and individual
entities are contained in the
file, enter blanks.
28-30 "A" Record Length 3 REQUIRED. Enter 360.
31-33 "B" Record Length 3 REQUIRED. Enter 360.
34 Blank 1 ENTER BLANK.
35-39 Transmitter 5 REQUIRED. Enter the 5 digit
Control Transmitter Control Code
Code assigned by the IRS.
40 Blank 1 ENTER BLANK.
41-120 Payer Name 80 REQUIRED. Enter the name of
the payer in the manner in
which it is used in normal
business.
121-160 Payer Street 40 REQUIRED. Enter the street
Address address of the payer. Left
justify and fill with blanks.
If the payer does not have a
street address, this field
must be blank filled.
161-200 Payer City, State 40 REQUIRED. Enter the city,
and Zip Code state and zip code of the
payer. Left justify and fill
with blanks.
201-280 Transmitter Name 80 REQUIRED. Enter the name of
the transmitter in the manner
in which it is used in normal
business. The name of the
transmitter should be constant
through the entire file. Left
justify and fill with blanks.
281-320 Transmitter 40 REQUIRED. Enter the street
Street Address address of the transmitter.
Left justify and fill with
blanks. If the transmitter
does not have a street
address, this field must be
blank.
321-360 Transmitter, 40 REQUIRED. Enter the city,
City, State and state, and zip code of the
Zip Code transmitter. Left justify and
fill with blanks.
SEC. 5. PAYEE "B" RECORDS
.01 Contains the payment record from individual statements. All records must be a fixed length. Records may be blocked or unblocked. A block may not exceed 4000 positions. DO NOT PAD A BLOCK WITH BLANKS.
.02 All payee records must contain correct payee name and address information entered in the fields prescribed in this section.
.03 The Service must be able to identify the surname associated with the taxpayer identifying number (SSN) furnished on a statement. The specifications below include a field in the payee records called "Name Control" in which the first four alphabetic characters of the payee's surname are to be entered by the payers. In addition, a blank MUST precede the identifying surname in the first name line of all Payee "B" Records unless the surname begins in the first position of the field.
.04 If payers are unable to provide the first four characters of the surname, the specifications permit the submission of statements on magnetic tape with the Name Control Field left blank; however, compliance with the following will facilitate the Service computer programs required to generate the Name Control.
a. The surname of the payee whose Taxpayer Identifying Number (SSN) is shown in the Payee "B" Record, must be the only name in the first name line.
b. A blank must precede the surname unless the surname begins in the first position of the field.
c. In the case of multiple payees, only the surname of the payee whose Taxpayer Identifying Number (SSN) is shown in the Payee "B" Record must be present in the first name line. Surnames of any other payees in the record must be entered in the second name line.
RECORD NAME: PAYEE "B" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED. Must be the two last
digits of the year for which
payments are being reported
(e.g. if payments were made in
1982 enter "82").
4-5 Refund Year 2 REQUIRED. Enter the two (2)
digit year for the tax period
in which the State or local
income tax refund, credit, or
offset was issued. (e.g. If a
refund was issued in 1982 for
tax year 1979, enter "79").
6 Blank 1 ENTER BLANK. (Reserved for
I.R.S. use).
7-10 Name Control 4 OPTIONAL. Enter the first 4
letters of the surname of the
payee. Surnames of less than
four (4) letters should be
left justified, filling the
unused positions with blanks.
Special characters and
imbedded blanks should be
removed. If the Name Control
is not determinable by the
payer, leave this field blank.
11 Type of Account 1 REQUIRED. This field is used
to identify the data in 12-20
as a Social Security Number.
ENTER "2".
12-20 Taxpayer 9 REQUIRED. Enter the valid 9-
Identifying digit taxpayer identifying
Number of Payee number of the payee (SSN).
Where an identifying number
has been applied for but not
received or where there is any
other legitimate cause for not
having an identifying number,
enter blanks. DO NOT ENTER
HYPHENS, ALPHA CHARACTERS, OR
ALL 9's OR ALL ZEROS.
21-30 Account Number 10 OPTIONAL. Payer may use this
field to enter the payee's
account number. Although this
item is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise. Do Not Enter
a Taxpayer Identifying Number
in This Field.
31-40 Payment Amount 10 REQUIRED. Enter the amount of
refunds, credits, or offsets
of State and local income
taxes. This entry must always
be present. Each payment
amount must be entered in
dollars and cents. Do not
enter dollar signs, commas,
decimal points, or negative
payments. Payment amounts MUST
be right-justified and unused
portions MUST be zero-filled.
41-80 Payee 1st Name 40 REQUIRED. Enter the name of
Line the payee whose taxpayer
identifying number appears in
tape positions 12-20 above. If
fewer than 40 characters are
required, left justify and
fill unused positions with
blanks. If more space is
required, utilize the 2nd Name
field below. If there are
multiple payees, only the name
of the payee whose taxpayer
identifying number has been
provided can be entered in
this field. The names of the
other payees may be entered in
the 2nd Name Line field. The
order in which the payee's
name appears in this field
must correspond with the
Surname Indicator entered in
tape position 27 of the
Payer/Transmitter "A" Record.
No descriptive or other data
is to be entered in this
field.
81-120 Payee 2nd Name 40 OPTIONAL. If the payee name
Line requires more space than is
available in the 1st Name
Line, enter the remaining
portion of the name in this
field. If there are multiple
payees, this field may be used
for those payees' names who
are not associated with the
taxpayer identifying number
provided in tape positions
12-20 above. Left justify and
fill unused portions with
blanks. Fill with blanks if no
entries are required in this
field.
121-160 Payee Street 40 REQUIRED. Enter street address
Address of payee. Left justify and
fill unused positions with
blanks. Address MUST be
present. This field MUST NOT
contain any data other than
the payee's street address.
161-200 Payee City, State 40 REQUIRED. Enter the city,
and Zip Code state and Zip Code of the
payee, in that sequence. Use
U.S. Postal Service
abbreviations for states. Left
justify and fill unused
positions with blanks. City,
State and Zip Code must be
present.
201-360 Blank 160 ENTER BLANK.
SEC. 6. END OF PAYER "C" RECORD
.01 The End of Payer "C" Record is a summary record for a Type of Return for a given payer. It MUST be the same length as the "B" Records in the payer's file.
.02 The "C" Record will contain the totals of the payment amount fields and the payees filed by a given payer. The "C" Record must be written after the last payee record for each Type of Return for a given payer. For each "A" Record on the file, there must be a corresponding "C" Record.
.03 Payers/transmitters must verify the accuracy of the totals in the "C" Record and must enter the totals on the transmittal, Form 4804, which will accompany the shipment.
RECORD NAME: END OF PAYER "C" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "C".
2-7 Number of Payees 6 REQUIRED. Enter the number of
payees covered by the payer on
this file. Right justify and
zero fill.
8-19 Control Total 1 12 REQUIRED. Right justify and
zero fill Control Total 1.
20-91 Zeroes 72 ENTER ZEROES.
92-360 Blanks 269 ENTER BLANKS.
SEC. 7. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and tapes in the entire file.
.02 This record should be written after the last "C" Record.
.03 Only a Tape Mark or a Tape Mark and Trailer Label may follow the "F" Record.
RECORD NAME: END OF TRANSMISSION "F" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "F"
2-5 Number of Payers 4 REQUIRED. Enter the total
number of payers in the
transmission. Right justify
and zero fill.
6-8 Number of Reels 3 REQUIRED. Enter the total
number of reels in
transmission. Right justify
and zero fill.
9-30 ZEROES 22 REQUIRED. Enter zeroes.
31-360 BLANK 330 ENTER BLANKS.
SEC. 8. TAPE LAYOUTS
.01 The following charts show, by type of file, the record types to be used in the 1st and 2nd records and the last three records written on a tape reel prior to the trailer label when only State or Local Individual Income Tax Refunds are reported on a reel or series of reels. /*/
2nd
from Next
1st 2nd last to last Last
record record record record record
Type of File type type type type type
--------------------------------------------------------------------
Single payer, single reel A B B C 1 F
Single payer, multiple reels:
Reel 1 A B B B B
Last reel B B B C 2 F
Multiple payers, single reel:
Payer 1 A B B B C 1
Payer 2 A B B B C 1
Last payer A B B C 1 F
Multiple payers, multiple
reels; first payer's records
split between reel 1 and 2;
second payer's records split
between reel 2 and reel 3:
Reel 1: Payer 1 A B B B B
Reel 2:
Payer 1 B B B B C 2
Payer Payer 2 A B B B B
Reel 3:
Payer 2 B B B B C 2
Payer 3 A B B B C 1
Reel 4:
Payer 4 A B B C 2 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last reel B B B C 2 F
File 2: Payer 2:
Reel 1 A B B B B
Last reel B B B C 2 F
Single payer, multiple
transmitters (payer submits
files from various locations):
Each Location:
1st reel A B B B B
Last reel B B B C 2 F
Single payer, multiple
transmitters, etc.:
Location 3:
Reel 1 A B B B B
Reel 2 B B B B B
Last reel B B B C 2 F
1 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Document Code for
this payer on this reel.
2 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Document Code for
this payer on this reel and on prior reel(s).
/*/ When only State or Local Individual Income Tax Refunds are
reported on a reel or series of reels, there will be a corresponding
increase in the series of "A", "B--B" and "C" records since, within a
tape reel, a file is equivalent to an "A" record, a series of "B"
records and a "C" record for a single payer.
SEC. 9. RECORD LAYOUTS
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
Exhibit "A"
Department of the Treasury IRS Use OMB
Internal Revenue Service Only Clearance
Form 4419 No.
(Rev. August Application for Magnetic Media 1545-0387
1982) Reporting of Information Returns Expires
6-30-85
--------------------------------------------------------------------
1. Please fill in this form and 2. Name and address of
send to organization (street, city,
State and ZIP code)
Internal Revenue Service Center
3. Payment year for which you plan 4. Employer identification number
to begin reporting on magnetic
media
5. Kind of magnetic media you plan 6. Person to contact about this
to submit (check one) request
__ Tape __ Diskette Name:
__ Disk pack __ Cartridge disk Title:
Telephone number: (include
area code)
7. Documents To Be Reported
Estimated Volume Estimated Volume
Form Form
Magnetic Paper Magnetic Paper
media media
__ 1099-ASC __ 1087-ASC
__ 1099-DIV __ 1087-DIV
__ 1099-INT __ 1087-INT
__ 1099-MISC __ 1087-MISC
__ 1099-MED __ 1087-MED
__ 1099-OID __ 1087-OID
__ 1099-R __ 1042S
__ 1099-L __ 6248
__ 1099-PATR __ W-4
__ 1099-NEC __
__ 1099-UC __
8. Kind of equipment on which media will be prepared
Main frame (all media types) Drive Unit (all media)
Manufacturer Model Manufacturer Model
Tape only All media types
Width Tracks Density Recording code (e.g., EBCDIC,
BCD, or ASCII)
__ 7 __ 9
9. Internal Revenue Service office where paper information
returns, if any, will be filed
Form 1099 Form 1087 Form W-4 Form W-2G Form 6248
series series
10. If your firm is acting as agent, please list the name and
employer identification number of each payer on a separate sheet
and attach it to this application.
____________________________________________________________________
Person Name (type or print) Title
11. responsible
for
preparation Signature Date
of tax
reports
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
