Rev. Proc. 83-33
Rev. Proc. 83-33; 1983-1 C.B. 724
- 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Superseded by Rev.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 disk. 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 disk must complete Form 4419, Application for Magnetic Media Reporting Information Returns (Exhibit "A" attached). This information provided on the application is needed before the Service can process the disk 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. No magnetic disk returns may be filed with the Service until authorization to file is received.
.03 The Service will assist new filers with their initial magnetic disk submission by encouraging the submission of test disks for review in advance of the filing season. Approved payers or transmitters who wish to submit a test disk should contact the magnetic media coordinator at the Service Center where the application was filed.
.04 Once authorization to file on magnetic disk 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 disk to become unprocessable. If a filer discontinues filing on magnetic disk, a new application must be filed before this method of filing may be resumed.
Sec. 3. Filing Dates
.01 Magnetic disk reporting to the Service for State or Local Individual Income Tax Refund must be on a calendar year basis.
.02 Disks must be submitted to the Service Center by June 30, 1983, for calendar 1982 refunds.
Sec. 4. Processing of Disk Returns
.01 The Service will process tax information from disks. Disks which are received timely by the Service will be returned to the filers by October 31, 1984 for calendar year 1982 refunds.
.02 All disks 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 disk 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
Cincinatti 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. DISK SPECIFICATIONS
SECTION 1. GENERAL
.01 The disk 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 To be compatible, a disk file must meet any set of the following specifications in total:
SET 1--SPECIFICATIONS /*/
Job Control Statement for Honeywell Disk Pack
Item Description
1 Data Management System-Logical I/O function of MOD I
(MSR).
2 Six (6) Bit (BCD) Recording Code.
3 VOL PREP--One (1) for each Disk Pack
a. Name--IRSINF
b. Device Type--259
c. Day--YYDDD
4 Allocate--One (1) for each File 1
(a) File Name--Type of statement being processed
(b) Units Name--Type of statement being processed from-
-(C,T,); to--(C,T)
(c) Day--YYDDD
5 Record Serial Number (internally and externally) for
each disk pack where a file or portions of a file are
contained on more than one disk pack; e.g., pack one
(1) for the first pack and increment by one (1) for
each additional pack.
6 All records within a file must be fixed length. The
record requiring the most positions determines the
length of all records in the file; e.g., if an "A"
record equals 360 positions, the subsequent "B", "C"
and "F" records must equal 360 positions.
7 Records may be blocked or unblocked, but must be all
blocked or unblocked within each file.
8 No password (keyword) protection.
9 File organization must be sequential.
Note: Indexed sequential, partioned sequential and
direct access files are unacceptable.
10 Only one unit of allocation is permitted per volume per
file.
1 File: See PART B, SECTION 2, Definitions. An acceptable disk
file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record.
(2) A series of Payee "B" Records, and
(3) An End of Payer "C" Record.
(4) An End of Transmission "F" Record.
This includes transmitter files containing multiple payers
within a file.
/*/ Where a payer/Transmitter's Disk Pack File consists of more
than one pack, each additional pack must be defined using these
specifications.
SET 2--SPECIFICATIONS /*/
Job Control Statement for GE-4020 Disk Pack
Externally identify the following:
Item Description
1 Address location of first record.
2 Number of records.
3 Record size.
4 Records may be blocked or unblocked, but must be all
blocked or all unblocked within each file. /*/
5 Record Type--variable or fixed. 2
6 Blocking Factor:
6 bit--cannot exceed 3840 characters (10 sectors)
8 bit--cannot exceed 2880 characters (10 sectors)
7 Character Set--6 bit or 8 bit; character set must be
specified.
8 Disk Packs--number in shipment.
9 Disk Pack must be compatible with DSC 160 AA-DSU 160.B.
10 FILE ORGANIZATION must be SEQUENTIAL. INDEXED
SEQUENTIAL, PARTITIONED SEQUENTIAL AND DIRECT ACCESS
FILES ARE UNACCEPTABLE.
1 File: See PART B, SECTION 2, Definitions. An acceptable disk
file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record;
(2) A series of Payee "B" Records, and
(3) An End of Payer "C" Record.
(4) An End of Transmission "F" Record.
This includes transmitter files containing multiple payers
within a file.
2 For a given "A" Record, all succeeding "B" Records must be
the same length.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more
than one pack, each additional pack must be defined using these
specifications.
SET 3--SPECIFICATIONS /*/
File Description Requirements for System/3 Disk Packs
Item Description
1 Data set must be structured sequentially;
2 No password (keyword) protection;
3 The Volume Serial of the pack must be VOLIRS:
4 The Data Set Name of the file 1 must be INFODOCS;
5 The records must be fixed in length;
6 Record size will not exceed 360 bytes;
7 All of the above items, 1-6 must be compatible with and
retrievable by System/3 sequential access methods.
8 The Volume Table of Contents (VTOC) must be structured
and physically located so as to be compatible with and
accessible by the System/3 full Operating System (OS).
9 Types of Disk Packs:
a. Model 5440 Cartridge Disk Pack (with a track
capacity of 6144 bytes).
1 File: See PART B, SECTION 2, Definitions. An acceptable disk
file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record.
(2) A series of Payee "B" Records,
(3) An End of Payer "C" Record.
(4) An End of Transmission "F" Record.
This includes transmitter files containing multiple payers
within a file.
/*/ Where a payer/Transmitter's Disk Pack File consists of more
than one pack, each additional pack must be defined using these
specifications.
SEC. 2. DEFINITIONS
Element Description
b Denotes a blank position. For compatibility
with IRS equipment, use BCD bit configuration
010000 ("A" bit only) in even parity; 001101
("841" bits) in odd parity.
Blocking Factor Number of records grouped together to form a
block. Should be "01" if records are not
blocked (unblocked).
Coding Range Indicates the allowable codes for a
particular type of statement.
File For the purpose of this procedure, a file
consists of all disk records submitted by a
Payer or Transmitter.
Payee Person(s) or organization(s) receiving
payments from Payer.
Payer The State or Local Tax Agency.
Record A group of related fields of information
treated as a unit.
a. Blocked Two or more records grouped together between
interrecord gaps.
b. Unblocked A single record which is written between
interrecord gaps.
Special Character Any character that is not a numeral, a letter
or a blank.
SSN Social Security Number assigned by SSA.
Taxpayer An SSN.
Identifying
Number
Transmitter Person or organization preparing disk
file(s). May be Payer or agent of Payer.
.01 The Payer/Transmitter ("A" Record), End of Payer ("C" Record), and End of Transmission ("F" Record) perform the functions normally assigned to header and trailer labels and related conventions. The Payer/Transmitter "A" Record serves the purpose of a Header Label, the End of Payer "C" Record indicates that all Payee Records for a Payer have been written on the disk, and the End of Transmission "F" Record indicates that the end of the file has been reached. In addition to the functions stated above, the End of Payer "C" Records are used to balance each payer's records on the pack.
SEC. 3. RECORD LENGTH
.01 The disk records prescribed in these specification may be blocked or unblocked.
a. If the use of blocked records would result in a short block at the end of the file representing all payments made by the payer, all remaining positions of the block must be filled with 9's. However, filling with 9's is allowable only in the last block of returns for a payer.
b. If payments from more than one payer are reported on the same disk pack, a Payer/Transmitter "A" Record cannot be in the middle of a block, but must be the first record in a block.
SEC. 4. PAYER/TRANSMITTER "A" RECORD
.01 Identifies the payer and transmitter of the disk file and provides the 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 one disk pack will depend on the number of payers. A transmitter may include Payee "B" Records for more than one payer on a disk pack, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record. When multiple disk packs are required for a single file, the correct Payer/Transmitter "A" Record MUST be repeated as the first record on every succeeding disk pack in the file to which it applies, and the disk pack sequence number MUST be incremented by 1 on each pack after the first disk pack. Any "A" Record in the same block as a "B" Record must appear only at the beginning of that block.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Disk
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).
This number must be
incremented each year.
3-5 Disk Sequence 3 REQUIRED. Sequence number of
Number the disk in the disk file.
6-14 Payer's Federal EIN 9 REQUIRED. Must be the valid 9-
digit number assigned to the
payer by IRS. DO NOT ENTER
HYPHENS, ALPHA 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 Savings and Loan 1 Enter "S" if the payer is a
Code savings and loan, building and
loan, mutual savings bank, or
credit union. If the payer is
none of these, enter blank.
26 Blank 1 ENTER BLANK.
27 Surname Indicator 1 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
blank.
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 Control 5 REQUIRED. Enter the 5 digit
Code Transmitter Control 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 Street 40 REQUIRED. Enter the 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 City, 40 REQUIRED. Enter the city,
State and Zip Code state, and zip code of the
transmitter. Left justify and
fill with blanks.
SEC. 5. PAYEE "B" RECORDS
.01 Contains payment record from individual statements. A block may not exceed one track. Do not pad unused blocks with blank records.
.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 disk 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
Disk
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. (i.e. 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 Identifying 9 REQUIRED. Enter the valid 9-
Number of Payee digit taxpayer identifying
number of the payee (SSN or
EIN, as appropriate). 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
ZEROES.
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 Line 40 REQUIRED. Enter the name of
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 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
Disk
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 disk pack. 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 to make the "C"
Record length the same as the
Payee "B" Record length.
SEC. 7. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and packs in the entire file.
.02 This record should be written after the last "C" Record whichever is applicable.
.03 The "F" Record must be the same length as the "B" Records.
RECORD NAME: END OF TRANSMISSION "F" RECORD
Disk
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 Packs 3 REQUIRED. Enter the total
number of packs in
transmission. Right justify
and zero fill.
9-30 Zeroes 22 Enter zeroes.
31-360 Blanks 330 ENTER BLANKS to make the "F"
Record the same length as the
payee "B" Record.
SEC. 8. DISK LAYOUTS
.01 The following charts show, by type of file, the record types to be used in the first two and the last three records written on a disk pack when only State or Local Individual Income Tax Refunds are reported on a pack or series of packs. /*/
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 pack A B B C 1 F
Single payer, multiple packs:
Pack 1 A B B B B
Last pack B B B C 2 F
Multiple payers, single pack:
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
packs; first payer's records
split between pack 1 and 2;
second payer's records split
between pack 2 and pack 3:
Pack 1: Payer 1 A B B B B
Pack 2:
Payer 1 B B B B C 2
Payer 2 A B B B B
Pack 3:
Payer 2 B B B B C 2
Payer 3 A B B B C 1
Pack 4:
Payer 4 A B B C 2 F
Multiple payers, single
transmitter, separate
files for each payer:
File 1: Payer 1: Last pack B B B C 2 F
File 2: Payer 2:
Pack 1 A B B B B
Last pack B B B C 2 F
Single payer, multiple
transmitters (payer submits
files from various locations):
Each Location:
1st pack A B B B B
Last pack B B B C 2 F
Single payer, multiple
transmitter, etc.:
Location 3:
Pack 1 A B B B B
Pack 2 B B B B B
Last pack 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 pack.
2 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Document Code for
this payer on this pack and on prior pack(s).
/*/ When only State or Local Individual Income Tax Refunds are
reported on a pack or series of packs, there will be a corresponding
increase in the series of "A", "B--B" and "C" records since, within a
disk pack, 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
Instructions for Form 4419
Payers or agents who decide to file information returns on magnetic media must complete Form 4419 to receive authorization for filing. Please be sure to complete all appropriate blocks as explained in the following instructions:
Block 2
Enter the name and complete address of the person or or organization that will prepare and submit the magnetic media.
Block 3
Show the tax (payment) year for which you intend to begin filing information returns on magnetic media.
Block 5
Check the kind of magnetic media you plan to submit. If you plan to submit more than one kind of magnetic media, you should complete a separate application for each kind.
Block 7
Check the boxes next to all of the information returns you file with the Internal Revenue Service.
a. Magnetic media column: Enter the total number of individual information returns to be reported on magnetic media (an estimate is acceptable).
b. Paper column: Enter the total number of individual information returns to be reported on paper if not all returns will be filed in magnetic media form (an estimate is acceptable). In BLOCK 9 indicate the IRS office where you will file the paper returns.
Block 10
If your firm is preparing information returns on magnetic media for payers other than itself, attach to your application a list of the names and employer identification numbers of the payers. If you add or delete any payers from your file, you must submit an updated list of payers.
Block 11
The form must be signed and dated by an official of the company or organization requesting authorization to report on magnetic media.
Filing your application
1. Mail the completed application and any attached lists to Internal Revenue Service Center at the address shown in BLOCK 1.
2. When we receive your application, we will review it. If it is acceptable, we will send you an authorization letter within 30 days. Do not submit magnetic media until you receive an authorization letter.
3. We encourage new filers to submit test data on magnetic media for review before the filing season. If you want to submit test data, contact the magnetic media coordinator where you file your application.
4. Your authorization will be valid as long as the magnetic media submitted conforms to the specifications of the applicable revenue procedures. However, a new application is required if:
a. filing is discontinued and then, resumed, or
b. there is any change in the equipment listed on the application.
Paperwork Reduction Act Notice
The Paperwork Reduction Act of 1980 says we must tell you why we are collecting this information, how we will use it, and whether you have to give it to us. We ask for the information to carry out the Internal Revenue laws of the United States. We need it to ensure that the magnetic media you are using will be compatible with our processing equipment. The information is also used to more efficiently schedule and manage its processing in the service centers. You are required to give us this information if you want to file your returns on magnetic media.
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
