INSTRUCTIONS FOR MAGNETIC TAPE FILING OF FORM 1042S PROVIDED IN REV. PROC. 85-12
Rev. Proc. 85-12; 1985-1 C.B. 500
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Internal Revenue Bulletin, No. 1985-7
Rev. Proc. 83-3, 1983-1 C.B. 564
Rev. Proc. 83-65, 1983-2 C.B. 584
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 85-53
Rev. Proc. 85-12
PART A. GENERAL
SECTION 1. PURPOSE AND NATURE OF CHANGES
The purpose of this Revenue Procedure is to update and supersede Rev. Proc. 83-3, 1983-1 C.B. 564 and Rev. Proc. 83-65, 1983-2 C.B. 584 that set forth the requirements and conditions under which withholding agents, as defined in Section 2.01 below, may file Form 1042S information returns on magnetic tape.
For Tax Year 1984 the following changes have been included in this revenue procedure:
01 Paragraphs .02 and .03 have been moved from Part A, Section 1 to Part A, Section 2, resulting in paragraph renumbering for all of Part A, Section 2.
02 Part B, Section 1 .01 and .02 have been combined such that conversion capabilities for EBCDIC and ASCII tape files are no longer necessary. Paragraphs .03, .04, and .05 have been renumbered accordingly.
03 Part B, Section 2 .01(a) has been modified to list the complete range of acceptable Header Label identification values.
04 Part B, Section 2 .01(d) has been changed to properly state the location of of tape marks in relation to Header and Trailer labels.
05 Part B, Section 3 .01(c) has been changed such that the acceptable maximum Block size is increased from 4000 to 15000 positions.
06 The Country Code list associated with Element 11 of the Recipient "Q" record has been updated as follows:
a. AFARS & ISSAS (Country Code "DJ") has been inserted merely as a cross reference to its present name of "Djibouti".
b. ANGUILLA has been inserted as a separate entry, and assigned Country Code "AV". (See also "St. Christopher - Nevis - Anguilla", -- .06 am., below)
c. ASHMORE & CARTIER IS. has been added, and assigned Country Code "AT".
d. BASSAS DA INDIA has been added, and assigned Country Code "BS".
e. BENIN (Formerly Dahomey)--Country Code "DM" changed to "BN".
f. BOUVET ISLAND has been added, and assigned Country Code "BV".
g. BURKINA (Country Code "UV") has been inserted, with a cross reference to Upper Volta, which was its former name. (See also "Upper Volta"--.06 ax., below)
h. CAMBODIA has been appended with a cross reference to Kampuchea. (See also "Kampuchea"--.06 aC., below)
i. CANTON & ENDERBURY ISLANDS--Country Code "EQ" changed to "KR", and appended Kiribati as a cross reference. (See also "Gilbert Islands"--.06 s., and "Kiribati"--.06 ae., below)
j. CAPE VERDE, REPUBLIC OF--Name changed to "Cape Verde".
k. CEYLON (Country Code "CE") has been inserted merely as a cross reference to its present Country Name of Sri Lanka.
l. CHANNEL ISLANDS (Country Code "OC") has been deleted, and replaced by its individual (significant) elements. (See "Guernsey", .06 v., below; and "Jersey"--.06 aa., below)
m. CHINA (PEKING) has been changed to "CHINA, PEOPLES REPUBLIC (Mainland China)". The Country Code remains "CH".
n. CLIPPERTON ISLAND has been added, and assigned Country Code "IP".
o. CORAL SEA IS. TERR. has been added, and assigned Country Code "CR".
p. ELLICE ISLANDS (Country Code "TV") has been inserted merely as a cross reference to Tuvalu.
q. EUROPA ISLAND has been added and assigned Country Code "EU".
r. GAZA STRIP has been added, and assigned Country Code "GZ".
s. GILBERT ISLANDS--Country Code "GS" changed to "KR" and appended Kiribati as cross reference. (See also "Kiribati"--.06 ae., below)
t. GLORIOSO ISLANDS has been added, and assigned Country Code "GO".
u. GRENADINE ISLANDS (& St. VINCENT) has been inserted, and assigned Country Code "VC". (See also "St. Vincent"--.06 am., below)
v. GUERNSEY has been inserted, and assigned Country Code "GK". (See also "Channel Islands"--.06 l., above)
w. HOLLAND (Country Code "NL") has been added merely as a cross reference to Netherlands.
x. IRAQ-SAUDI ARABIA NEUTRAL ZONE has been inserted, and assigned Country Code "IY".
y. ISLE OF MAN--Country Code "OC" changed to "IM".
z. JAN MAYEN has been added as a separate entry and assigned new Country Code "JN". (See also "Svalbard & Jan Mayen"--.06 aq., below)
aa. JERSEY has been inserted, and assigned Country Code "JE". (See also Channel Islands"--.06 l., above)
ab. JUAN DE NOVA ISLAND has been inserted, and assigned Country Code "JU".
ac. KAMPUCHEA (Country Code "CB"--) has been inserted, with Cambodia as a cross reference. (See also "Cambodia"--.06 h., above)
ad. KINGMAN REEF has been inserted, and assigned Country Code "KQ".
ae. KIRIBATI has been added, and assigned Country Code "KR" (listing Canton & Enderbury & Gilbert Islands as Cross Reference). (See also "Canton & Enderbury Islands"--.06 i. and "Gilbert Islands"--.06 s., above)
af. MACAO has changed its name to "Macau".
ag. MAYOTTE has been inserted, and assigned Country Code "MF".
ah. NORTHERN MARIANA ISLANDS has been inserted, and assigned Country Code "CQ".
ai. PALMYRA ATOLL has been inserted, and assigned Country Code "LQ".
aj. PANAMA (COUNTRY CODE "PN") has been changed to "Panama (except Canal Zone)" and assigned a new Country Code of "PM".
ak. PITCAIRN has changed its name to "Pitcairn Islands". (The Country Code of "PC" remains the same.)
al. PORTUGUESE TIMOR--Country Code "PT" changed to "ID", and the cross reference to Indonesia has been appended.
am. ST. CHRISTOPHER-NEVIS-ANGUILLA (Country Code "SC") has been changed to delete reference to Anguilla. (See also "Anguilla"--.06 b., above)
an. ST. VINCENT has been changed to read "St. Vincent & the Grenadines". (See also "Grenadine Islands"--.06 u., above)
ao. SOUTHERN RHODESIA--Country Code "RH" changed to "ZI", and the cross reference now reads "(now Zimbabwe)". (See also "Zimbabwe"--.06 bc., below)
ap. SURINAM has changed its name to "Suriname". (The Country Code of "NS" remains the same.)
aq. SVALBARD & JAN MAYEN has been changed to "Svalbard" and assigned new Country Code "SV" (See also "Jan Mayen"--.06 z., above)
ar. TAIWAN (Country Code "TW") has been inserted to cross reference the entry "China (Taiwan)".
as. TANZANIA has been changed to read "Tanzania, United Republic of".
at. TOKELAU ISLANDS has its name changed to "Tokelau".
au. TROMELIN ISLAND has been inserted, and assigned Country Code "TE".
av. TRUST TERRITORY OF THE PACIFIC ISLANDS--Country Code "TQ" changed to "NQ".
aw. UNITED STATES (COUNTRY CODE "US") has been deleted from the table.
ax. UPPER VOLTA has been appended to list Burkina as a cross reference. "Burkina" is the country's new name. (See also "Burkina" -- .06 g., above)
ay. VANUATU (Country Code "NH") has been added, to include cross reference to New Hebrides.
az. WEST BANK has been inserted, and assigned Country Code "WE".
ba. YEMEN (SOUTH) has been appended with "(Aden)".
bb. YEMEN (NORTH) has been appended with "(Sanaa)".
bc. ZIMBABWE--Country Code "RH" changed to "ZI". (See also "Southern Rhodesia"--.06 ao., above)
bd. "(OTHER COUNTRIES)" (Country Code "OC") has been appended to the table.
07 Several new Income Code values have been added to element 21 of the Recipient "Q" record. The new income Codes, listed below, should only apply to the Social Security Administration and the Railroad Retirement Board.
21--Social Security Benefits
22--Railroad Retirement (Tier 1) benefits
23--Railroad Retirement (Tier 2) benefits
08 Element 25, position 357 of the Recipient "Q" record has been changed from a reserved field to "Correction Indicator", which will contain the following meanings:
Zero = Original return
R = Replacement return (disregard previously supplied original)
A = Amended return (adjustments to previously supplied original)
SEC. 2. APPLICATION FOR TAPE REPORTING
01 A withholding agent is defined as any person or entity, U.S. or foreign, required to withhold U.S. tax on payments of income subject to withholding from sources within the United States as provided for in Chapter 3 of the Internal Revenue Code. A withholding agent may be an individual, partnership, corporation, trust, estate, government agency (Federal, State or local), association, or a tax exempt foundation or organization.
02 The Internal Revenue Service encourages any entities who must file information returns and who have facilities for submitting this information on magnetic tape to use this method of filing. Withholding agents filing Form 1042S information returns in the form of magnetic tape should also be aware of the current Revenue Procedures relating to magnetic tape reporting for wage and information documents, disk-pack reporting for wage and information documents, and diskette reporting for wage and information documents. Copies of these Revenue Procedures are available from any Internal Revenue Service Center.
03 Form 1042S statements may be filed on magnetic tape by withholding agents or by their agents. Tape reporting is not restricted to withholding agents with the ability to submit all their information on magnetic tape. A combination of tape records and paper documents is acceptable so long as there is no duplication or omission of documents.
04 Withholding agents or their agents who desire to file statements in the form of magnetic tape must first file Form 4419, Application for Magnetic Media Reporting of Information. Mail the application to:
Director, Philadelphia Service Center, Internal Revenue Service P.O. Box 245 Bensalum, Pennsylvania 19020 Attention: Magnetic Media Coordinator.
The application must contain the following:
(a) Name, address, and Employer Identification Number (EIN) of person, organization or entity making the request.
(b) Name, title, and telephone number of person to contact regarding the request.
(c) An estimate of the number of Form 1042S statements to be reported in tape format, and the number, if any, to be reported on paper forms.
(d) Type and nature of equipment to be used to prepare tape, (i.e. manufacturer and model of main frame and tape drives, tape width (1/2", 3/4", etc.) density (character per inch), and recording code (BCD, Excess 3, Octal, etc.).
(e) List of withholding agent(s) to be included in the file(s) if the requestor is a transmitter or Service Bureau that is filing for a group of withholding agents. This list must include each withholding agent's name, complete address (including Zip Code), and EIN. The list should be in EIN sequence.
(f) Signature of official responsible for the preparation of tax reports or his authorized agent.
05 The Service will act on applications and notify applicants of authorization or disapproval within 30 days of receipt of applications.
06 Generally, withholding agents using equipment compatible with the Service's can presume that their application will be approved. Compatible tape characteristics are shown in PART "B", Section 1.01. Where the capability to prepare several types of tapes exists, the Service prefers that compatible tapes be prepared.
07 If withholding agents propose to submit convertible tapes, the Service will attempt to find conversion facilities. Generally, an application to file on magnetic tape will be disapproved only when the Service is unable to obtain facilities to convert a withholding agent's file to a compatible form.
08 In general, once authorization to file on magnetic tape has been granted, such approval will continue in effect in succeeding years, providing that the requirements of this Revenue Procedure are met and there are no equipment changes by the withholding agent or transmitter. However, new applications are required:
(a) If the filers change from equipment producing compatible tapes to equipment producing convertible tapes.
(b) If the filers submit tapes that are not listed as either compatible or convertible.
(c) If the filers discontinue tape reporting for one or more years, then decide to resume this method of reporting.
SEC. 3. FILING OF TAPE REPORTS
01 Packaging, shipping, and mailing instructions will be provided in the authorizing letter issued by the Service in response to an application for tape reporting.
02 Withholding agents submitting a portion of their statements on magnetic tape and the remainder on paper forms, should file both magnetic tape records and paper documents at the Philadelphia Service Center, but in separate shipments.
03 The withholding agent's Form 1042 tax return serves as the transmittal document for Form 1042S statements, including those on paper and magnetic tape. For transmitters of Service Bureaus filing statements on tape for several withholding agents, separate Forms 1042 must be filed by each withholding agent included in the transmittal. Since the required Form 1042 is a tax return (with or without a remittance attached), it must be filed separately from the shipment of magnetic tape. Any additional documents required to be submitted should accompany Form 1042. (See instructions for Form 1042, U.S. Annual Return of Income Tax to Be Paid At Source under Chapter 3, Internal Revenue Code.)
04 The dates prescribed for filing paper documents with the Service will also apply to magnetic tape filing. Requests for extensions of time for filing and related matters should be made to the Director, Philadelphia Service Center. If an extension has been granted by the Service, a copy of the letter granting the extension should be attached to the Form 1042.
05 Enclose a transmittal in triplicate, in the first box of the tape shipment, with the following information:
(a) The complete name, address, and EIN of the transmitter of the tape file.
(b) Name, address, title, and telephone number of the person to contact regarding any tape file problem.
(c) The complete name and address to be used in returning the tape file.
(d) The manufacturer and module of the main frame and tape drives, the tape width, the density in characters per inch, and the recording code (BCD, Excess 3, Octal, etc.).
(e) The type of document being reported--i.e. Form 1042S.
(f) Total number of tape reels in the file.
06 Ship to:
Internal Revenue Service Center Bensalem, PA 19020
Note on the address side of the shipment:
"EXPEDITE FORM 1042S STATEMENTS ON MAGNETIC TAPE, DELIVER UNOPENED TO TAPE LIBRARY."
07 the magnetic tape specifications contained in PART "B" of this Revenue Procedure must be strictly adhered to. Deviations will not be permitted under any circumstances. All magnetic tape filings will be scanned for completeness of required fields, mathematical verification, and proper format. Tapes failing to meet specifications will not be processed, but will be returned to the transmitter for correction at the discretion of the Director, Philadelphia Service Center.
SEC. 4. PROCESSING OF TAPE STATEMENTS
01 The Service will copy the information from the original tapes and will return the original tapes to the transmitter. Normally, tapes will be returned by September 15 of the year in which submitted. However, if the tapes submitted are unprocessable, and must be returned for correction prior to processing, they will be returned within six months of the receipt of acceptable tapes. We suggest that the withholding agent retain the original tape until the expiration of the statute of limitations for assessment.
02 The Service will prepare the appropriate statements for transmittal to treaty countries.
SEC. 5. CORRECTED STATEMENTS
01 The appropriate paper forms will normally be used if it is necessary to correct Recipient "Q" records in the magnetic tape files. Since corrected statements supersede information previously supplied, all required data fields must be completed. Annotate each form "Corrected" at the top. Corrected documents should be bundled separately from other paper documents. When correcting documents are shipped separately, an amended Form 1042 must be filed, also suitably annotated.
02 If the withholding agent discovers that a large volume of records submitted have to be corrected, the service center magnetic tape coordinator should be contacted. He/She should ask that the original tape be returned so that the corrections can be made to it. If the service center has already processed the tape, paper documents must be prepared for the ones needing corrections.
SEC. 6. EFFECT ON PAPER DOCUMENTS
01 Magnetic tape reporting to Internal Revenue Service eliminates the need for submission of paper Forms 1042S. However, withholding agents must continue to provide recipients with requisite information, although this need not be on a copy of Form 1042S.
02 If only a portion of the statements are reported on magnetic tape and the remainder are reported on paper forms, those paper statements must be filed on the prescribed forms.
SEC. 7. DATA ENTRIES
01 Since taxpayer identifying numbers are not required on all Forms 1042S (see specific Instructions for Withholding Agents, Copy C of the official Form 1042S), the specifications in PART "B" of this Revenue Procedure permit omission of such identifying numbers. Although indentifying numbers are not always required for nonresident alien income recipients, the Service appreciates their being furnished when available.
02 Recipient surnames are used to computer-generate Sort Names. Use an asterisk to indicate the beginning of the surname for this purpose. If the surname is the first name on the line, as may be the case for nationals of Asian countries, the asterisk is to be omitted. In the case of a partnership or joint ownership, or some other case where more than one individual is listed, asterisk only the first surname. A blank will always precede the asterisk when it is used, but no asterisk may be followed by a blank. Do not use an asterisk with corporate or any other business entity or governmental organization name, except in partnerships or sole proprietorships.
03 In case of multiple recipients, the name of the person whose indentifying number has been provided should be placed before all other names.
04 Sometimes the recipient identification recorded on the withholding agent's records is lengthy, and exceeds the 105 characters allotted in the Recipient Name Line and Supplemental Name Lines on the magnetic tape records. This is most common in the case of trusts or other types of fiduciary accounts. The first 105 characters of the recipient identification normally provide sufficient descriptive data for the Service's purposes. The Service encourages all agents to make every possible attempt to truncate or abbreviate lengthy recipient descriptions.
05 All monetary amount fields must show dollars and cents (omit the decimal point). For example, $135.72 must be shown as 13572, and $100 must be shown as 10000. All money amount fields are positive and must not be signed in any fashion. All money amounts must be right justified and zero filled. Do not truncate any money amount fields. If the amount is more than the allowed space prepare a second "Q" record to show the difference.
SEC. 8. ADDITIONAL INFORMATION
Requests for additional copies of this Revenue Procedure, or requests for additional information on tape reporting, should be addressed to:
Internal Revenue Service Post Office Box 245 Bensalem, Pennsylvania 19020 Attention: Magnetic Media Coordinator
PART "B"--MAGNETIC TAPE SPECIFICATIONS
SECTION 1. GENERAL
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. Usually, the Service will be able to process, without translation, any compatible tape file. To be compatible, a tape file must meet all of the following:
Type of Tape--1/2 inch Mylar base, oxide coated
Interrecord Gap--3/4 inch
(a) When the Recording Mode is EBCDIC (Extended Binary Coded Decimal Interchange Code):
(1) Parity--Odd Parity
(2) Recording Density--800, 1600, or 6250 Densities
(3) 9 Channel
(b) When the Recording Mode is ASCII (American Standard Coded Information Interchange):
(1) Parity--Odd Parity
(2) Recording Density--800, 1600, or 6250 Densities
(3) 9 Channel
(c) When the Recording Mode is BCD (Binary Coded Decimal):
(1) Parity--Odd or Even Parity
(2) Recording Density--556 or 800 Densities
(3) 7 Channel or 9 Channel
02 An acceptable tape file for each withholding agent will contain data records as follows:
(a) Single reel
(1) a Transmitter "T" Record; then
(2) one or more Recipient "Q" Records followed by a specific Withholding Agent "W" Record; then
(3) additional "Q" and "W" Record sequences for other withholding agents as needed; then
(4) an End of Transmission "Y" Record.
(b) Multiple Reels
(1) a Transmitter "T" Record at the beginning of each reel; then
(2) sequences of Recipient "Q" Records followed with corresponding Withholding Agent "W" Records; then
(3) an End of Reel "Z" Record on every reel except the last and; and
(4) and End of Transmission "Y" Record ending the last reel.
(c) Notes
(1) a sequence of Recipient "Q" Records may be continued from on reel to the next if they apply to the same withholding agent, without the necessity of repeating the "W" Record. The sequence might be, for example, QQQQZ (end of one reel); TQQQQW (beginning of next reel).
(2) the End of Reel "Z" Record is identical to the Withholding Agent "W" Record, except that it indicates the end of the reel, but not necessarily the end of a withholding agent's "Q" records. For example, when end of reel will be reached before the end of an agent's "Q" records, the "Z" Record will be used in lieu of a "W" Record. The next tape reel will begin with a "T" Record, followed by the remaining "Q" records for the withholding agent.
03 Affix an external label to each tape with the following information:
(1) Name of Transmitter.
(2) Number of "Q" records on that reel.
(3) Density (556, 800, 1600 CPI, etc.)
(4) Channel (7 or 9).
(5) Parity (odd or even).
(6) Manufacturer and model of mainframe and tape drives.
(7) Sequence number of reel, and total reels in the file (i.e. 1 of 3, 2 of 4, etc.).
04 All records, including Header and Trailer Labels (if used) must be transmitted at the same density.
SEC. 2. CONVENTIONS AND DEFINITIONS
01 Header Labels, Trailer Labels, Record Marks and Tape Marks are all optional. They may be used as required by the transmitter's equipment or programming. If used they must conform to the following standards:
(a) Header Labels must begin VOL1, VOL2, HDR1, HDR2, or 1HDR. If used, they must be the first record on the reel immediately before the Transmitter "T" Record. Header labels may not exceed 80 characters in length.
(b) Trailer Labels must begin 1EOR, 1EOF, EOF1, or EOR1. If used, they must be the last record on the reel, after the "Z" or "Y" Record and Tape Mark (if a Tape Mark is used). Trailer Labels may not exceed 80 characters in length.
(c) Record Marks, if used, may only appear at the end of a record or block. Use IBM Record Mark 111010 (Octal 72) in even parity, 011010 in odd. All Records are of uniform length, and marks are not needed.
(d) Tape Marks, if used, must be IBM 001111 (Octal 17) in even parity. They always appear immediately after the "Z" or "Y" Record. If Header and Trailer labels are also used, the tape mark must follow the Header Label and must precede and/or follow the Trailer Label(s).
02 Definitions:
ELEMENT DESCRIPTION
b Denotes a blank position. For compatibility with
Service equipment, use BCD bit configuration
010000 ("A" bit only) in even parity, 001101
("841" bits) in odd parity.
Special Character Any character that is not a numeral, a letter, or
a blank.
Withholding Person or organization, including withholding
Agent agent, making payments. The withholding agent is
responsible for the completeness, accuracy, and
timely submission of magnetic tape files.
Transmitter Person or organization preparing and filing tape
files. May be the withholding agent or his agent.
Recipient Person(s) or organization(s) receiving payment
from a withholding agent.
Record A group of related fields of information treated
as a unit.
Blocked Records Two or more records grouped together between
interrecord gaps.
File For the purpose of this Procedure, a file consists
of all tape records submitted by a transmitter.
Reel A spool of magnetic tape.
EIN Employer Identification Number that has been
assigned by the Service to the particular entity.
SSN Social Security Number.
SEC. 3. RECORD LENGTH AND BLOCKING
01 Tape records prescribed in the specifications may be blocked or unblocked, subject to the following:
(a) All data records are of a fixed length.
(b) All records may be blocked, except Header and Trailer Labels.
(c) A block may not exceed 15,000 tape positions, although shorter blocks may be written as desired. If full-length blocks are being used, but sufficient records are not available to fill them, the block should be "padded" with 9's to fill all unused positions. Do not pad the block with blanks, or create blank records (for example, Q followed by 392 blanks, etc.).
(d) Two forms of blocking are acceptable:
(a) Only "Q" Records are blocked; all other records are unblocked.
(2) All records, except Header and Trailer Labels, if used, are blocked. In this case, an "I" Record may only be the first record in the first block on the reel; a "W" Record may only be the last record in a block and must follow all associated "Q" Records; and, "Y" or "Z" Records may only be the last record in the last block on the reel.
02 The first position of each record indicates the record type:
Transmitter T
Recipient Q
Withholding Agent W
End of Reel Z
End of Transmission Y
03 The minimum file transmitted must consist of a Transmitter "T" record, a Recipient "Q" Record, a Withholding Agent "W" Record, and an End of Transmission "Y" Record.
SEC. 4. THE TRANSMITTER "T" RECORD
This record identifies the entity who prepares and transmits the magnetic tape file. The Transmitter and one of the withholding agents may be the same, but they need not be. The Transmitter "T" Record must be the first data record on a reel (preceded only by header labels, if any), and must appear on each reel in the file sent by the Transmitter. On multiple reel files the reel number must be incremented by 1 (one) for each tape reel after the first reel. Each "T" Record has a fixed length of 393 positions. The elements of data prescribed for each "T" Record are as follows:
Ele- Posi- Title Description
ment tions
____________________________________________________________________
1 1 Record Enter letter "T"
Type
2 2&3 Tax Year Enter the last two digits of the year for
which income and withholding is being
reported. All recipient "Q" and transmitter
"T" Records on the file for every withholding
agent MUST report payments for this year, and
this year ONLY. Transmit separate Forms 1042
and tape files for different tax years.
3 4&5 Reel The two-digit serial number assigned by the
Number Transmitter to this reel, starting with 01. If
Header labels are used, this should be the
same as the Reel Sequence Number.
4 6-14 EIN Enter the Employer Identification Number of
the TRANSMITTER. Omit hyphen.
5 15-54 Transmit- Enter name of submitter of file; left justify
ter name and blank fill. Abbreviate if necessary to fit
40-character limit. Omit punctuation marks
except hyphens and ampersands.
6 55-94 Street Enter Street Address, PO Box, or other
Address location of Transmitter. Left justify and
blank fill. Abbreviate as needed to fit 40
character limit.
7 95-114 City Enter City, Town, APO/FPO, etc. of
Transmitter. Left justify and blank fill.
Abbreviate to fit 20-character limit.
8 115&116 State Enter two-letter PO Code as shown in the list
Code below ONLY. Do not spell out any state name.
State Codes
STATE CODE STATE CODE
Alabama AL New Hampshire NH
Alaska AK New Jersey NJ
Arizona AZ New Mexico NM
Arkansas AR New York NY
California CA North Carolina NC
Colorado CO North Dakota ND
Connecticut CT Ohio OH
Delaware DE Oklahoma OK
District of Columbia DC Oregon OR
Florida FL Pennsylvania PA
Georgia GA Rhode Island RI
Hawaii HI South Carolina SC
Idaho ID South Dakota SD
Illinois IL Tennessee TN
Indiana IN Texas TX
Iowa IA Utah UT
Kansas KS Vermont VT
Kentucky KY Virginia VA
Louisiana LA Washington WA
Maine ME West Virginia WV
Maryland MD Wisconsin WI
Massachusetts MA Wyoming WY
Michigan MI American Samoa AS
Minnesota MN Canada CD
Mississippi MS Guam GU
Missouri MO Mexico MX
Montana MT Puerto Rico PR
Nebraska NE Virgin Islands VI
Nevada NV
NOTES:
(1) For other Foreign countries use XX
(2) APO & FPO addresses MUST show a city, state, and ZIP. Do NOT
use "XX" for APO & FPO; the four permissible State codes are
"NY", "CA", "WA", and "FL".
9 117-121 ZIP Code Enter the Zip Code of the Transmitter for all
U.S., U.S. Territory or Possession, APO/FPO
addresses. For Transmitters outside the U.S.
enter five zeros only. DO NOT blank fill the
rest of the "T" Record.
10 122-393 Blanks Blank fill the rest of the "T" Record
SEC. 5. RECIPIENT "Q" RECORD
This Record contains complete name and address data for both Withholding Agent and Recipient of Income, together with all the particulars of the income paid and tax withheld. Complete Withholding Agent data is required because each Recipient "Q" Record is treated as if it were a separate Form 1042S, and is processed independently of other records. Since the "Q" Record is restricted to one type of income only, it may be necessary to write more than one "Q" Record (up to 23) for any given individual income recipient, who may have received income of more than one type. All recipient "Q" Records for a particular Withholding Agent must be written before the corresponding Withholding Agent "W" Record, and before "Q" Records for another Withholding Agent may begin. Any order of "Q" Records within those belonging to a given Withholding Agent may be used (for example, they may be sorted alphabetically by surname, or by country code, or by country of the mailing address, etc.) at the convenience of the Transmitter or Withholding Agent, since the "Q" Records are fully independent. All "Q" Records have a fixed length of 393 positions. All elements are required unless otherwise stated.
Ele- Posi- Title Description
ment tions
____________________________________________________________________
1 1 Record Enter Q only.
Type
2 2-10 Agent EIN Enter the 9-digit Employer Identification
Number of the Withholding Agent. Omit the
hyphen.
3 11-45 Agent Enter the name of the Withholding Agent up to
Name the limit of 35 characters. Abbreviate as
needed, omitting punctuation. Left justify and
blank fill.
4 46-80 Agent Enter Street address, PO Box, or other
Address location of the Agent to a limit of 35
characters. Abbreviate as needed, omitting
punctuation. Left justify and blank fill.
5 81-100 City Enter the city or town (or other locality
name) up to the limit of 20 characters. Left
justify and blank fill.
6 101&102 State Enter the two-character alphabetic code in the
Code list in Sec. 4, above. DO NOT use CD (Canada),
MX (Mexico), or XX (Other foreign country). If
the state is not a U.S. state, blank fill this
field and use the Country Code field (Element
11) to identify the foreign address. Do not
spell out any state name.
7 103-107 Zip Code Enter 5 numeric characters for all U.S.
addresses (including territories, possessions,
and APO/FPO). Zero fill for addresses, outside
the U.S.
8 108 Account Enter "1" for U.S. business or organization;
Type Element 9 must have an EIN.
Code
Enter "2" for U.S. citizen or resident alien;
Element 9 must have SSN.
Enter "3" for nonresident alien persons,
businesses, or organizations. Element 9 should
contain an EIN or SSN if one if available.
Enter "4" if "1" or "2" applies, but an SSN or
EIN is not available for a legitimate reason;
for example, a number has been applied for but
not received.
9 109-117 TIN Enter the recipient's U.S. identification
number; if Element 8 has a "1" you must enter
an EIN; if Element 8 has "2" you must enter
an SSN; if Element 8 has a "3", enter an EIN
or SSN if available--otherwise enter blanks;
if Element 8 has a "4" you must enter blanks.
10 118-127 Agent's Enter the account number assigned by the
ID Withholding agent for this recipient. This
Number number is used to facilitate identification of
the specific record if there is any
correspondence. Left justify and blank fill.
This Element will be all blank if account
numbers are not assigned. This field may
contain numeric or alphabetic characters,
blanks, or hyphens.
11 128&129 Country Enter two alphabetic characters for the list
Code below which represents the official country
for which Tax Treaty benefits are based. This
may or may not be the same as the country
given in Element 20 below. Entry of a true
country code is mandatory. "OC" (country
unknown or not identified) is to be used with
great reluctance. THE TAPE FILE WILL BE
RETURNED FOR CORRECTION AT THE DISCRETION OF
THE SERVICE CENTER DIRECTOR IF A SUBSTANTIAL
NUMBER OF "Q" RECORDS SHOW COUNTRY CODE "OC".
WHENEVER COUNTRY CODE "OC" IS USED, THE RATE
OF TAX WITHHELD MUST EQUAL 30%.
Country Code
Afars & Issas (now Djibouti) DJ
Afghanistan AF
Albania AL
Algeria AG
America Samoa AQ
Andorra AN
Angola AO
Anguilla AV
Antarctica AY
Antigua & Barbuda AC
Argentina AR
Ashmore & Cartier Is. AT
Australia AS
Austria AU
Azores PO
Bahamas, The BF
Bahrain BA
Bangladesh BG
Barbados BB
Bassas da India BS
Belgium BE
Belize (formerly British Honduras) BH
Benin (formerly Dahomey) BN
Bermuda BD
Bhutan BT
Bolivia BL
Botswana BC
Bouvet Island BV
Brazil BR
British Honduras (now Belize) BH
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burkina (formerly Upper Volta) UV
Burma BM
Burundi BY
Cambodia (now Kampuchea) CB
Cameroon CM
Canada CA
Canary Islands SP
Canton & Enderbury Islands (now KR
Kiribati)
Cape Verde CV
Cayman Islands CJ
Central Africa Republic CT
Ceylon (now Sri Lanka) CE
Chad CD
Chile CI
China, Peoples Republic (Mainland CH
China)
China (Taiwan) TW
Christmas Island KT
Clipperton Island IP
Cocos (Keeling) Islands CK
Colombia CO
Comoros CN
Congo CF
Cook Islands CW
Coral Sea Islands Terr. CR
Costa Rica CS
Cuba CU
Cyprus CY
Czechoslavkia CZ
Denmark DA
Djibouti (formerly Afars & Issas) DJ
Dominica DO
Dominican Republic DR
Ecuador EC
Egypt EG
Ellice Islands (now Tuvalu) TV
El Salvador ES
England UK
Equatorial Guinea EK
Ethiopia ET
Europa Island EU
Falkland Islands (also know as FA
Islas Malvinas)
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern & Antarctic Lands FS
Gabon GB
Gambia, The GA
Gaza Strip GZ
German Democratic Republic GC
(East Germany)
Germany, Federal Republic of GE
(West Germany)
Ghana GH
Gibraltar GI
Gilbert Islands (Kiribati) KR
Glorioso Islands GO
Greece GR
Greenland GL
Grenada GJ
Grenadine Islands (& St. Vincent) VC
Guadeloupe GP
Guam GQ
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island & McDonald Islands HM
Holland (Netherlands) NL
Honduras HO
Hong Kong HK
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran (formerly Persia) IR
Iraq IZ
Iraq-Saudi Arabia Neutral Zone IY
Ireland EI
Isle of Man IM
Israel IS
Italy IT
Ivory Coast IV
Jamaica JM
Jan Mayen JN
Japan JA
Jersey JE
Johnston Atoll JQ
Jordan JO
Juan de Nova Island JU
Kampuchea (Cambodia) CB
Kenya KE
Kingman Reef KQ
Kiribati (Canton & Enderbury & KR
Gilbert Is.)
Korea, Democratic Peoples Republic KN
of (North Korea)
Korea, Republic of (South Korea) KS
Kuwait KU
Laos LA
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Luxembourg LU
Macau MC
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritius MP
Mayotte MF
Mexico MX
Midway Islands MQ
Monaco MN
Mongolia MG
Montserrat MH
Morocco MO
Mozambique MZ
Namibia (SW Africa) WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands (Holland) NL
New Caledonia NC
Netherlands Antilles NA
New Hebrides (Vanuatu) NH
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
Northern Ireland UK
Northern Mariana Islands CQ
Norway NO
Oman MU
Pakistan PK
Palmyra Atoll LQ
Panama (except Canal Zone) PM
Papua-New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Portuguese Timor (Indonesia) ID
Puerto Rico RQ
Qatar QA
Reunion RE
Romania RO
Rwanda RW
St. Christopher-Nevis (also SC
called St. Kitts)
St. Helena SH
St. Lucia ST
St. Pierre & Miquelon SB
St. Vincent & the Grenadines VC
San Marino SM
Sao Tome and Principe TP
Saudi Arabia SA
Scotland UK
Senegal SG
Seychelles SE
Sierra Leone SL
Singapore SN
Solomon Island BP
Somalia SO
South Africa SF
Southern Rhodesia (now Zimbabwe) ZI
South-West Africa (now Namibia) WA
Spain SP
Spratly Islands PG
Sri Lanka (formerly Ceylon) CE
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tanzania, United Republic of TZ
Thailand TH
Togo TO
Tokelau TL
Tonga TN
Trinidad & Tobago TD
Tromelin Island TE
Trust Territory of the Pacific NQ
Islands
Tunisia TS
Turkey TU
Turks & Caicos Islands TK
Tuvalu (Ellice Islands) TV
Uganda UG
Union of Soviet Socialist UR
Republics
United Arab Emirates TC
United Kingdom UK
Upper Volta (now Burkina) UV
Uruguay UY
Vanuatu (New Hebrides) NH
Vatican City VT
Venezuela VE
Vietnam VM
Virgin Islands (US) VQ
Wake Island WQ
Wales UK
Wallis & Futuna WF
West Bank WE
Western Sahara WI
Western Samoa WS
Yemen (South) (Aden) YS
Yemen (North) (Sanaa) YE
Yugoslavia YO
Zaire CG
Zambia ZA
Zimbabwe ZI
(Other Countries) OC
12 130-164 1st Name Enter full name of recipient, or if there
Line are more than one, the name of the first
recipient only. Use an asterisk to indicate
the surname as shown in Section 7.02 above.
Valid characters are alphabetic, numeric,
ampersand (&), hyphen (-), slash (/),
asterisk (*), or blank. A name MUST be
entered here; if the recipient is a numbered
bank account, and the true recipient is not
known, the account number must be supplied
here. THE TAPE FILE WILL BE RETURNED FOR
CORRECTION AT THE DISCRETION OF THE SERVICE
CENTER DIRECTOR IF A SUBSTANTIAL NUMBER OF
"Q" RECORDS SHOW A BLANK 1st NAME LINE OR AN
INVALID 1st NAME LINE. Left justify and
blank fill.
13 165-199 2nd Name Enter supplementary name information of the
Line recipient on this line. Use this line for
additional names (e.g. of partners or joint
owners), for trade names, stage names,
aliases. Use this line also for "care of",
"via", or "through" information. Valid
characters are the same as in the 1st name
line, except for the asterisk (*) which is
invalid here, and the percent (%) which is
valid in the first position only (as
shorthand for "in care of"). If no
additional name data is to be provided,
blanks are to be inserted. Left justify and
blank fill.
14 200-234 3rd Name Enter further name data if applicable;
Line otherwise blank fill. Specifications are
precisely as for the 2nd Name Line. See
Street Address, below.
NOTE: 105 total characters are available for name information. The
Service encourages full identification of nonresident alien persons
and organizations because data is furnished to their governments in
accordance with tax treaties.
15 235-269 Street Enter the recipient's full street address.
Address valid characters are the same as in the 2nd
Name Line, except that the percent is not
valid. If the street, building, military
installation or other name is too long for
the 35-character allotment of this element,
use the 3rd Name Line as the 1st Street
Address Line, and continue on this line as a
2nd Street Address line. This line may be
all blank, but only for legitimate reasons;
for example, if the recipient is from a
small town or islet or other place where a
town or island name is sufficient to enable
mail to be received. Left justify and blank
fill.
16 270-294 City Enter the name of City, Town, Village,
Municipality or rural place of residence of
the recipient. Valid characters are as in
street address. Left justify, and blank
fill. For U.S. military installations enter
one of the following:
APO New York FPO New York
APO San Francisco FPO San Francisco
APO Seattle FPO Seattle
APO Miami FPO Miami
The name of the installation or ship may not
be here, but should be in the Street Address
Line.
17 295-309 Province Enter here the name of the Province, Foreign
Name State (but NOT the U.S. State), County,
Shire, District, Region, or other political
subdivision. For many countries the province
(or other political subunit) is an important
part of the postal address. For Canada the
Province MUST BE given here; a Canadian
province must be expressed as a
two-character code from the Canadian
Province Code List below. No other
abbreviations may be used, nor may the
Canadian Province name be written out in
full. If a Province (or other political
subunit) is not available, blank fill this
element. Valid characters are as in the
street address, Left justify, blank fill.
Canadian Provinces and Codes
____________________________
Province Province Code
________ _____________
Alberta AB
British Columbia BC
Labrador LB
Manitoba MB
New Brunswick NB
Newfoundland NF
Nova Scotia NS
Northwest Territories NT
Ontario ON
Prince Edward Island PE
Quebec PQ
Saskatchewan SK
Yukon Territories YK
18 310-318 Postal Enter the Foreign or U.S. Postal Code (Zip
Code Code), if available. Withholding Agents
should make an effort to obtain postal
codes, especially for the following
countries: Belgium, Canada, France, Germany,
Italy, Spain, Switzerland, Netherlands, and
United Kingdom. For U.S. addresses
(including all possessions) a Zip Code must
be given. All postal codes should be left
justified and blank filled. Alphabetic,
numeric, and blank characters only are
allowed here. Do not omit any blanks that
may appear in the Zip Code.
19 319&320 State For all U.S. addresses enter the correct
Code two-letter code as prescribed for Post
Office use. The state code MUST be present
for all U.S. addresses, including
territories and APO/FPO. Leave blank for
non-U.S. addresses. See list in Section 4,
above.
20 321-340 Country Enter the unabbreviated name of the
Name recipient's country. Omit political titles
such as "People's Republic of", "Kingdom
Of", etc. Use the English Language name, as
opposed to the native language name. For
example use "Finland" and not "Suomi". Leave
this field blank for all U.S. addresses,
including territories, and APO/FPO. Left
justify and blank fill.
21 341&342 Income Enter the two digit income code from the
Code following list. Valid range is 01-23. If a
given recipient receives more than one kind
of income, additional "Q" records must be
prepared, since only one income code may be
shown per "Q" record.
Income Code List
________________
01 Interest paid by U.S. obligators -- general
02 Interest on real property mortgages
03 Interest paid to a controlling foreign corporation
04 Interest paid by foreign corporations (U.S. Agent)
05 Interest in tax-free government bond
06 Dividends paid by U.S. corporation general
07 Dividends paid by U.S. subsidiary to foreign parent
corporation
08 Dividends paid by foreign corporations
09 Capital gains
10 Industrial royalties
11 Motion Picture of television copyright royalties
12 Other copyright royalties
13 Real Property income and natural resources royalties
14 Pensions or annuities
15 Scholarship or fellowship compensations
16 Compensations for independent personal services
17 Compensations for dependent personal services
18 Compensations for teaching
19 Compensations during training
20 Other income (non-personal service compensations)
21 Social Security benefits
22 Railroad Retirement (Tier 1) benefits
23 Railroad Retirement (tier 2) benefits
22 343-344 Type of Enter two digit code from the list below.
Recipient Valid range is 01-10.
Code
Code Type of Recipient
____ _________________
01 Individual
02 Corporation
03 Partnership
04 Fiduciary
05 Nominee
06 Government or International
Organization
07 "Tax Exempt" Organization
08 Private Foundation
09 Other
10 Type of Recipient unknown
23 345-355 Gross Enter dollars and cents up to 11 characters.
Income Do NOT enter decimal point. Right justify
Paid and zero fill. An income amount other than
zero must be shown. For whole dollar
amounts, the cents MUST be shown by zeros.
For example, $1500 should be shown as
00000150000 where the leftmost 5 zeros are
"filer" and the rightmost 2 zeros represent
cents.
24 356 Exemption Enter the one-digit exemption code from the
Code list below. If the rate of tax shown is 00%,
enter the code of 1-4 that applies. If the
rate of tax shown is other than 00%, enter a
zero in their field.
Code Description
____ ___________
Zero No exemption claimed, rate of tax
is above 00%
1 Income is effectively connected
(Form 4224 is attached to Form
1042)
2 Income is exempt from tax by the
Internal Revenue Code
3 Income is non-U.S. sourced
4 No withholding per treaty for this
type of income
25 357 Correction Enter the one position code to identify if
Indicator this return is the original issuance, an
amendment to a previously submitted return,
or a total replacement to a previously
submitted return.
Code Description
____ ___________
Zero Original return
R Replacement return
A Amended return
26 358&359 Rate of Enter two-digit tax rate. Do not use percent
Tax signs or decimal points. A valid rate must
be shown. For fractional rates, drop the
fraction (e.g. for 12 1/2 use 12, and for 27
1/2 use 27). Valid tax rates are:
00 02 04
05 10 12
14 15 20
25 27 30
Note that when an exemption code of 1-4 is
used for element 24, the Rate of Tax MUST be
zero.
27 360-370 Amount of Enter in dollars and cents the amount of tax
Tax With- withheld, if any. An amount must be shown if
held the Rate of Tax is greater than 00, or if
income is not otherwise exempt from
withholding. Specifications are the same as
for Element 23 (Gross Income Paid). Right
justify and zero fill.
28 371-381 Amount of Enter the total amount of tax released, if
Tax Re- any, in dollars and cents. Specifications
leased are the same as Element 23 (Gross Income
Paid). Right justify and zero fill.
29 382-392 Amount of Enter the difference between Elements 27
Net Tax and 28, but not less than zero. If Element
Withheld 28 is greater than or equal to Element 27,
enter Zeros. Right justify and zero fill.
30 393 (Reversed) Zero Fill.
NOTE: All money fields must be mathematically verified by the
transmitter before being sent to the Service.
SEC. 6. WITHHOLDING AGENT "W" RECORD
Enter a "W" Record after the last "Q" Record submitted for a particular Withholding Agent. The "W" Record serves as a summary of the preceding "Q" Record data, and enables the Service to double-check the correctness of information received. Several "W" Records for different withholding agents may appear on the same Transmitter's file. Also, the "W" Record may refer to "Q" records on more than one reel, provided all of the preceding "Q" Records are for the same withholding agent. A "W" Record may only be followed by new Recipient "Q" Records for the next Withholding Agent, if any, or by an End of Transmission "Y" Record. the "W" Record cannot be followed by a tape mark. Each "W" Record has a fixed length of 393 positions. All elements of data in the "W" Records are required as follows:
Ele- Posi- Title Description
ment tions
_____________________________________________________________________
1 1 Record Enter the letter "W".
Type
2 2&3 Payment Enter the last two digits of the calendar
Year year for which income and withholding are
being reported. All recipient "Q" records
must report payments for this year ONLY.
Different tax years may not appear on the
same file.
3 4-12 EIN Enter the 9 digits of the Employer
Identification Number of the WITHHOLDING
AGENT. Omit the hyphen.
4 13-27 Agent Name Enter the name of the Withholding Agent, up
to the limit of 35 characters. Abbreviate as
needed, omitting punctuation. Left justify
and blank fill.
5 48-82 Agent Enter the street address, P.O. Box, or other
Address location of the withholding agent to a limit
of 35 characters. Abbreviate as needed,
omitting punctuation. Left justify and blank
fill.
6 83-102 City Enter the city, town, or other locality name
up to the limit of 20 characters. Left
justify and blank fill.
7 103-104 State Enter the two-character alphabetic code from
the list of Section 4 above.
8 105-109 Zip Code Enter 5 numeric characters for all U.S.
addresses (including territories,
possession, and APO/FPO). Zero fill for
addresses outside the U.S.
9 110-117 "Q" Enter the total amount of "Q" records for
Record this withholding agent; that is, the total
Count count of "Q" records following the list "W"
record, or if this is the first "W" record on
the file, the total number of "Q" records
since the "T" record. The presence of a "Z"
or "T" record does not interrupt the count,
which may therefore include consecutive "Q"
records on more than one tape reel.
10 118-130 Total Enter the sum of all gross amounts paid in
Gross all "Q" records, counted in Element 9 above.
Amount Zero fill and right justify. Do not "round
Paid off" this total, since it is used as a "hash
total" check on the "Q" records.
11 131-143 Total Tax Enter the sum of all tax withheld amounts
Withheld from all "Q" records counted in Element 9
above. Right justify, zero fill.
12 144-156 Total Tax Enter the sum of all tax released amounts
Released from all "Q" records counted in Element 9,
above. Right justify, zero fill.
13 157-169 Total Net Enter the sum of all net tax withheld
Tax With- amounts from all "Q" records counted in
held Element 9, above. The amount in this field
must be the numeric difference between
Elements 11 and 12, but may not be less than
zero. Right justify and zero fill.
14 170-393 Blanks Blank fill up to the total of 393
characters.
SEC. 7. END OF REEL "Z" RECORD
End every reel of a file, except the last reel, with an End of reel "Z" record. A "Z" record may only appear as the last record of a reel. If records are blocked, the "Z" record must be the last record in the last block on the reel. The "Z" record is identical in format to the "W" record. The "Z" record will replace the "W" record in every case where the "W" record would ordinarily fall last on the reel; that is, when all "Q" records for a particular withholding agent have been completed, and reel-end is reached. The "Z" record may only be preceded immediately by a "Q" record, and may only be followed by Trailer labels, if any. Elements of the "Z" record differ from the same elements of the "W" record as follows: (1) Element 1 Record Type, will be "Z" instead of "W"; (2) Element 9, Total Number of "Q" records, will include a count of all "Q" records since the last preceding "W" record or "T" record; (3) Elements 10, 11, 12, and 13 will likewise total corresponding amounts on "Q" records since the preceding "W" or "T" record.
SEC. 8. END OF TRANSMISSION "Y" RECORD
End the last reel on a file with an End of Transmission "Y" Record. The "Y" Record may only be preceded by a "W" Record. It may only be followed by a tape mark or tape mark and a Trailer Label, if used. The "Y" Record will count the total number of withholding agents in the transmission, and the total number of tape reels in the file. The "Y" Record has a fixed length of 393 positions, and all elements listed are required.
Ele- Posi- Title Description
ment tion
_____________________________________________________________________
1 1 Record Enter letter "Y".
Type
2 2-4 Withhold- Enter the total number of withholding agents
ing Agent on this file. This count will be the same as
Count the total number of "W" records. Right
justify and zero fill.
3 5-7 Reel Count Enter the total number of reels for this
transmission. Right justify and zero fill.
4 8-393 Blank fill Blank fill up to the end of the record.
SEC. 9. EFFECT ON OTHER DOCUMENTS
This Revenue Procedure supersedes Rev. Proc. 83-3, 1983-1 C.B. 564 and Rev. Proc. 83-65, 1983-2 C.B. 584.
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Internal Revenue Bulletin, No. 1985-7
Rev. Proc. 83-3, 1983-1 C.B. 564
Rev. Proc. 83-65, 1983-2 C.B. 584
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
