FORM 941 AND MAGNETIC TAPE REPORTING
Rev. Proc. 84-11; 1984-1 C.B. 414
- Institutional AuthorsInternal Revenue Service
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 86-26
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.
SECTION 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.
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 triplicate 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.
SECTION 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.
SECTION 4. ATTORNEY 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 proposed 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 to 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.
SECTION 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.
04 "Paper" 941 filers are required to transmit with their return, copies of any W-4's claiming 14 or more exemptions. If the Reporting Agent files magnetic tape 941's for a taxpayer, but does not report W-4 information on magnetic tape, the paper W-4's should be submitted to the service center with a cover letter.
SECTION 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.
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.
06 Agents must submit a paper Schedule A for those taxpayers who elect to treat backup withholding as a separate tax and make separate Federal Tax Deposits. The paper Schedule A should be sent with the magnetic tape shipment.
SECTION 7. ADDING AND DELETING FILERS FROM MAGNETIC TAPE FILING SYSTEM
01 When adding or deleting filers, the Service must receive (in triplicate 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," and the effective date.
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.
SECTION 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, combinations of "Fractions Only" and FICA-TIP" adjustments, and Sick Pay Adjustment to Income Tax Withheld 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 must be explained on Form 941c or in a detailed statement. All other adjustments reported (Tax Data "B" Record, tape positions 189-198 and 346-355) must also be explained in an appropriate statement except as provided in section 08. Include all statements and Forms 941c with the magnetic tape shipment for approval and subsequent adjustment action.
SECTION 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
SECTION 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) Cincinnatti 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
SECTION 11. CONVENTIONS AND DEFINITIONS
0.01 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 1 HDR/VOL 1/HDR1/ or HDR2
(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 HEOR (End of Reel) or HEOF (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.
0.02 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.............. Persons 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 bland position.
EIN................... Employer Identification Number
Record................ A group of related fields of
information, treated as a unit.
Blocked Records....... Two or more records grouped
together between interrecord gaps.
Blocking Factors...... The number of records grouped
together to form a block.
Unblocked Records..... Single records written between
interrecord gaps.
File.................. A file consists of all tape
records submitted by a Reporting
Agent.
Record Mark........... Special character used either to
limit the number of characters in
data transfer or to separate
blocked records on tape. For
compatibility with the Service's
equipment, use BCD bit
configuration A82.
Tape Mark............. Special character that is written
on tape. For compatibility with the
Services's equipment, use BCD bit
configuration 8421.
Lozenge............... Special character to indicate name
line combination. For compatibility
with the Services'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.
SECTION 12. MAGNETIC TAPE SPECIFICATIONS
0.01 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. A compatible tape file must conform to all of the following:
Type of tape.......... 1/2 inch Mylar base, oxide coated
Recording density..... 556, 800, 1600, or 6250 CPI
(character per inch)
Parity................ Even or Odd
Interrecord Gap....... 3/4 inch
Recording Code........ 7 channel binary coded decimal
(BCD), 9 channel, EBCDIC, ASC1
0.02 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.
0.03 All records including headers and trailers, if used, must be written at the same density.
0.04 Affix an external label to each tape with the following information:
1. Name or 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 8100, 4. Density (200, 556, 300, 1600, 6250), 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).
0.05 Since the Service is not restricting Magnetic Tape Filing or 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" Records 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.
0.06 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.
0.07 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 OF 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"
represent 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
Agent characters of 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 positons
Agent "A" (178) for Agent "A"
Record 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
"B" Record (648) 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 Agent Reporting Agent. Left
justify and fill with
blanks.
68-107 2nd Name Line Enter second name line of
Reporting Agent Reporting Agent. If the
second name line is a
combination of the first
name line, enter a lozenge
in tape position 67 and
continue name, beginning
with tape position 68. Left
justify and fill with
blanks. Fill with blanks if
not required.
108-147 Street Address- Enter street address of
Reporting Agent Reporting Agent. Left
justify and fill with
blanks. Fill with blanks if
street not required.
148-167 City-Reporting Enter city of Reporting
Agent Agent. Left justify and
fill with blanks.
168-169 State-Reporting Enter the official Post
Agent Office two 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.
0.08 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 positons. 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
First taxpayer. Left justify and
fill with blanks. First
five positions must be
filled.
37-71 Employer's Name Enter 2nd name line of
Second Line taxpayer. Left justify and
fill with blanks.
72-75 Name Control Enter the 4 position
alpha/numeric name control
from the validated Agent's
Listing. Blanks may be
present in the low order
position(s).
76-84 EIN-Employer Enter the 9 numeric
characters of the Employer
Identification Number as
given on the "Employer
Entity Control Card." DO
NOT enter a hyphen. Blanks
are not acceptable.
85-119 Street Address- Enter the street address of
Employer the taxpayer. Left justify
and fill with blanks.
120-139 City-Employer Enter the city in which
the taxpayer is located.
Left justify and fill with
blanks. First three
positions must be filled.
140-145 State-Employer Enter the official Post
Office two position State
Code. See Section 13. Last
four positions are blanks.
146-150 Zip Code- Enter the 5 numeric
Employer characters of the Post
Office Zip Code. If
unknown, fill with blanks.
151 Address Change- Enter ZERO if taxpayer's
Indicator address has not changed
since previous filing of
Form 941 return; otherwise
enter "1".
152 New Account Enter ZERO if Reporting
Indicator Agent has reported the
taxpayer on magnetic tape
in the prior quarter.
Enter "1" if this is the
first consecutive quarter
the Reporting Agent is
reporting the taxpayer on
magnetic tape. (If the
taxpayer has been reported
on magnetic tape, is
discontinued from tape
filing for one or more
quarters, and this is the
first quarter the taxpayer
is again being reported
under the Magnetic Tape
Filing System, enter "1"
for a new account.)
153 Final Return Enter ZERO if this is not
Indicator taxpayer's final return.
Enter "1" if this is the
taxpayer's final return.
154 Discontinued Enter ZERO if Reporting
Employer Agent will be reporting for
(Filer) the taxpayer in the
Indicator 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
Indicator adjustments. Enter "1" if
"Fractions Only." Enter "3"
if "FICA Tip" only
(Employee previously
reached maximum limitation
thru a combination of wages
and tips). Enter "4" for
"Side Pay" only. Enter "2"
for all other adjustments
including combinations of
"1", "3" and "4". ALL
ADJUSTMENTS OF "2" CATEGORY
MUST BE SUPPORTED BY PAPER
DOCUMENTATION.
156-162 Total Number Enter the total of all
Employees in individuals in the payroll
Pay Period period of service for which
including wages are ordinarily paid.
March 12. This field is applicable
(Exclude for the first quarter
household only. Zero fill the field
employees for all other quarters.
NOTE: The elements which follow are a tape facsimile of the printed Form 941, and are to be reported in accordance with the instructions thereon. Right justify all amounts entered and fill with zeros. All money amounts must be dollars and cents.
163-174 Total Wages Line 2 of Form 941 (on 1984
and Tips, etc. format for example)
175-188 Amount of Line 3a of Form 941 (on
Income Tax 1984 format for example)
Withheld
189-198 Adjustments for If amount is negative,
Preceeding minus sign low order tape
Quarters positions 198. Positive
amounts may be unsigned or
plus signed.
199-212 Adjusted Total If amount is negative,
Income Tax minus sign low order tape
Withheld positions 212. Positive
amounts may be unsigned or
plus signed.
213-226 Taxable FICA Wages paid to
Wages Paid employees--not taxes.
227-236 Taxable tips Tips reported by
Reported employees--not taxes.
237-246 Tips Deemed Amount reported by employer
to be Wages as difference between
minumum wage and the actual
amount paid. 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 Line 8 of form 941 (on 1984
Taxes format for example).
257-266 Adjustment to If amount is negative,
FICA Tax minus sign low order tape
position 266. Positive
amounts may be unsigned or
plus signed.
267-276 Adjusted If amount is negative,
Total of munus sign low order tape
FICA Taxes position 276. Positive
amounts may be unsigned or
plus signed.
277-291 Total Taxes If amount is negative,
minus sign low order tape
position 289, Positive
amounts may be unsigned or
plus signed.
292-301 Earned Income Advance payment of EIC
Credit during the quarter. Must
contain ZEROS if no amount
paid.
302-316 Total Taxes FTD's plus overpayment from
Deposited prior quarter.
317-331 Balance Due Must contain only ZEROS if
even or overpaid.
332-345 Backup With- Amount withheld for Backup
holding Amount Withholding. (See Section
6.06 on Schedule A)
346-355 Adjustment to If amount is negative,
Backup With- minus sign low order tape
holding positon 355. Positive
amounts may be unsigned or
plus signed (See Section
6.06 on Schedule A).
356-366 Amount Remitted Must contain ZEROS.
367-377 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.
378 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.
379-382 Number of Enter the number of Federal
FTD's Made Tax Deposits made during
the tax period. Right
justify and fill with
ZEROS.
383-397 Amount of Enter the total (dollars
FTD's and cents) amount of the
FTD's purchased.
398-407 Overpayment Enter the amount overpaid
from Previous for the previous quarter.
Quarter
408-417 Tax Liability, Enter the tax liability for
3rd Day the period ending with
(1st month) the 3rd day of the 1st
month.
418-427 Tax Liability, Enter the tax liability for
7th day the period ending with
(1st month) the 7th day of the 1st
month.
428-437 Tax Liability, Enter the tax liability for
11th day the period ending with
(1st month) the 11th day of the 1st
month.
438-447 Tax Liability, Enter the tax liability for
15th day the period ending with
(1st month) the 15th day of the 1st
month.
448-457 Tax Liability, Enter the tax liability for
19th day the period ending with
(1st month) the 19th day of the 1st
month.
458-467 Tax Liability, Enter the tax liability for
22nd day the period ending with
(1st month) the 22nd day of the 1st
month.
468-477 Tax Liability, Enter the tax liability for
25th day the period ending with
(1st month) the 25th day of the 1st
month.
478-487 Tax Liability, Enter the tax liability for
Last Day (1st period ending with the last
month) day of the 1st month.
488-497 Tax Liability, Enter the tax liability for
Third day period ending with the 3rd
(2nd month) day of the 2nd month.
498-507 Tax Liability, Enter the tax liability for
7th Day (2nd period ending with the 7th
month) day of the 2nd month.
508-517 Tax Liability, Enter the tax liability for
11th Day (2nd period ending with the 11th
month) day of the 2nd month.
518-527 Tax Liability, Enter the tax liability for
15th Day (2nd period ending with the 15th
month) day of the 2nd month.
528-537 Tax Liability, Enter the tax liability for
19th Day (2nd period ending with the 19th
month) day of the 2nd month.
538-547 Tax Liability, Enter the tax liability for
22nd Day (2nd period ending with the 22nd
month) day of the 2nd month.
548-557 Tax Liability, Enter the tax liability for
25th Day (2nd period ending with the 25th
month) day of the 2nd month.
558-567 Tax Liability, Enter the tax liability for
Last Day (2nd period ending with the last
month) day of the 2nd month.
568-577 Tax Liability, Enter the tax liability for
3rd Day (3rd period ending with the 3rd
month) day of the 3rd month.
578-587 Tax Liability, Enter the tax liability for
7th Day (3rd period ending with the 7th
month) day of the 3rd month.
588-597 Tax Liability, Enter the tax liability for
11th Day (3rd period ending with the 11th
month) day of the 3rd month.
598-607 Tax Liability, Enter the tax liability for
15th Day (3rd period ending with the 15th
month) day of the 3rd month.
608-617 Tax Liability, Enter the tax liability for
19th Day (3rd period ending with the 19th
month) day of the 3rd month.
618-627 Tax Liability, Enter the tax liability for
22nd Day (3rd period ending with the 22nd
month) day of the 3rd month.
628-637 Tax Liability, Enter the tax liability for
25th Day (3rd period ending with the 25th
month) day of the 3rd month.
638-647 Tax Liability, Enter the tax liability for
Last Day (3rd period ending with the last
month) day of the 3rd month.
648 First Time 3- Enter ZERO if taxpayer's
Banking Day first time 3-banking day
Depositor OR depositor or is making
95% Safe Haven deposits using the 95% Safe
Rule Haven. Otherwise, enter
"1".
0.09 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" 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 Amounts 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
Data "B" Records "B" Record 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 277-291). Right
justify and ZERO fill.
23-29 Number of FTD's Enter total number of
Made. Federal Tax Deposits made
during the tax period for
Tax Data "B" Records in the
preceding 100 or fewer
records (tape positions
379-382). Right justify and
ZERO fill.
30-45 Total Amount of Enter the sum of the Total
FTD's Amount of FTD's in dollars
and cents for Tax Data "B"
Records in the preceding
100 or fewer records (tape
positions 383-397). Right
justify and ZERO fill.
0.10 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.
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
Data "B" "B" Records processed since
Records 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 277-291). Right
justify and ZERO fill.
23-29 Number of Enter total number of
FTD's Made Federal Tax Deposits made
during the tax period from
all preceding Tax Data "B"
Records from the last Agent
"A" Record (tape positions
379-382). Right justify and
ZERO fill.
30-45 Total Amount Enter the sum of the Total
of FTD's Amount of FTD's in dollars
and cents from preceding
Tax Data "B" Records from
the last Agent "A" Record
(tape positions 383-397
Right justify and ZERO
fill.
0.11 End of "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
Data "B" "B" Records (including the
Records 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
277-291). 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 Enter total number of
FTD'S Made Federal Tax Deposits
made during the tax period
for all Tax Data "B"
Records reported on the
tape file (tape positions
379-382). This should
balance to number of FTD's
accumulated in Checkpoint
Totals "C" Records (tape
positions 23-29. Right
justify and ZERO fill.
30-45 Total Amount Enter the sum of the Total
of FTD's Amount of FTD's in dollars
and cents from all Tax Data
"B" Record on the tape file
(tape positions 383-397).
This should balance to
Total Amount of FTD's
accumulated in Checkpoint
Totals "C" Records (tape
positions 30-45). Right
justify and ZERO fill.
0.12 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" Data "B" Records contained
Records 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 277-291). Right
justify and ZERO fill.
23-29 Number of Enter the total number of
FTD's Made Federal Tax Deposits made
during the tax period from
all preceding Tax Data "B"
Records from the last Agent
"A" Record (tape positions
379-382). Right justify and
ZERO fill.
30-45 Total Amount Enter the sum of Total
of FTD's Amount of FTD's in dollars
and cents from preceding
Tax Data "B" Records from
the last Agent "A" Record
(tape positions 383-397).
Right justify and ZERO
fill.
SECTION 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 STATE CODE
Alabama . . . . . . . AL Nebraska . . . . . . . NE
Alaska . . . . . . . AK Nevada . . . . . . . . NV
Arizona . . . . . . . AZ New Hampshire . . . . NH
Arkansas . . . . . . AR New Jersey . . . . . . NJ
California . . . . . CA New Mexico . . . . . . NM
Colorado . . . . . . CO New York . . . . . . . NY
Connecticut . . . . . CT North Carolina . . . . NC
Delaware . . . . . . DE North Dakota . . . . . ND
District of Columbia DC Ohio . . . . . . . . . OH
Florida . . . . . . . FL Oklahoma . . . . . . . OK
Georgia . . . . . . . GA Oregon . . . . . . . . OR
Hawaii . . . . . . . HI Pennsylvania . . . . . PA
Idaho . . . . . . . . ID Rhode Island . . . . . RI
Illinois . . . . . . IL South Carolina . . . . SC
Indiana . . . . . . . IN South Dakota . . . . . SD
Iowa . . . . . . . . IA Tennessee . . . . . . TN
Kansas . . . . . . . KS Texas . . . . . . . . TX
Kentucky . . . . . . KY Utah . . . . . . . . . UT
Louisiana . . . . . . LA Vermont . . . . . . . VT
Maine . . . . . . . . ME Virginia . . . . . . . VA
Maryland . . . . . . MD Washington . . . . . . WA
Massachusetts . . . . MA West Virginia . . . . WV
Michigan . . . . . . MI Wisconsin . . . . . . WI
Minnesota . . . . . . MN Wyoming . . . . . . . WY
Mississippi . . . . . MS Puerto Rico . . . . . PR
Missouri . . . . . . MO Virgin Islands . . . . VI
Montana . . . . . . . MT Guam . . . . . . . . . GU
SECTION 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
Total "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.
SECTION 15. EFFECT ON OTHER DOCUMENTS
This Revenue Procedure supersedes Rev. Proc. 81-53 and Rev. Proc. 82-68.
SECTION 16. EFFECTIVE DATE
This Revenue Procedure is effective April 1, 1984.
Exhibit 1
Form 4995 Application for Magnetic Tape
(Rev. January 1979) Filing of Form 941,
Department of the Treasury Employer's Quarterly Federal
Internal Revenue Service Tax Return
--------------------------------------------------------------------
Please complete this form, attach Name and Address (Street,
requested items, and mail to: City, 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
to file Forms 941 on magnetic tape contact regarding this request
(Check appropriate box and enter
year)
Title
Area code and telephone number
__1 __2 __3 __4 19 _____
Estimated volume of documents you plan to file
--------------------------------------------------------------------
On tape On paper
Form 941
Type of equipment on which you will prepare tapes
--------------------------------------------------------------------
Main Frame Tape Drive
Manufacturer Model Manufacturer Model
Tape Number of
Tracks
Width Density Recording Code
__7 __9
Internal Revenue Office where you filed Forms 941 last quarter
____________________________________________________________________
I __ do __ do not request blank Federal tax deposit forms, with
keypunch instructions. Please send me a total of _______________
forms. (I understand the Internal Revenue Service will not mail the
FTD forms to me until my tape file has been satisfactorily
processed.)
I have included with this application the following:
1. A list of my employer clients
(arranged in employer identification
number sequence) showing a. Name,
b. Complete address,
c. ZIP Code,
d. Employer
identification number.
2. A copy of the power of attorney for each of the Form 941
employers, arranged in employer identification number sequence.
As the tax return filing agent for these employers, I agree to keep
copies of their required powers of attorney on file for examination
by the Internal Revenue Service on request. I will retain these
copies until the statute of limitations for their tax returns
expires.
Signature and title of filing agent responsible for Date
preparation of tax returns
____________________________________________________________________
Exhibit 2
AGENT'S LISTING
______________________________________ 1
______________________________________
______________________________________
Employer Name District Tax
Identification Control T/P Name Office Code Class
Number 2 & Address 22 Bank ID#
--------------------------------------------------------------------
1 Enter Reporting Agent's complete name and address.
2 Information will be supplied by Internal Revenue Service.
Exhibit 3
Form 2848
(Rev. October 1983) Power of Attorney and OMB No.
Department of the Treasury Declaration of Representative 1545-0150
Internal Revenue Service See separate instructions
--------------------------------------------------------------------
PART I.--Power of Attorney
Taxpayer(s) name, identifying number,
and address including ZIP code
(Please type or print)
For IRS Use Only
Enter the Client's name and address
File So.
hereby appoints (name(s), CAF number(s), Level
address(es), including ZIP code(s), Receipt
and telephone number(s) of individual(s)) /*/ Powers
Blind T.
Enter the Reporting Agent's name and address Action
Ret. Ind.
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 Federal tax Year(s) or period(s)
(Individual, corporate, etc.) form number (Date of death
(1040, 1120, etc.) if estate tax)
--------------------------------------------------------------------
Employer's Quarterly Federal
Tax Return filed on Magnetic 941
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 (see regulations section
1.6012-1(a)(5), Returns made by agents), 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)
(Also type or print your name below if signing for a taxpayer who is
not an individual.)
____________________________ ___________________________ __________
(Signature) (Title, if applicable) (Date)
/*/ You may authorize an organization, firm, or partnership to
receive confidential information, but your representative must be an
individual who must complete Part II.
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 representative must complete Part II. Only
representatives listed there are recognized to practice before the
Internal Revenue Service.)
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 Commissioner's special authorization an agent pursuant to
(see instructions for Part II, item 9) the requirements
Rev. Proc. 84-11;
and that I am authorized to represent the taxpayer identified in
Part I for the tax matters there specified.
Designation
(insert appropriate Jurisdiction
number from above (State, etc.) Signature Date
list) or Enrollment Card Number
--------------------------------------------------------------------
Exhibit 4
Form 4996 Magnetic Tape Filing
(Rev. January 1979) Transmittal for Form 941,
Department of the Treasury Employer's Quarterly Federal
Internal Revenue Service Tax Return
--------------------------------------------------------------------
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
_____________________________________________________________________
- Institutional AuthorsInternal Revenue Service
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
