Rev. Proc. 69-16
Rev. Proc. 69-16; 1969-2 C.B. 288
- Cross-Reference
26 CFR 601.602: Forms and instructions.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 71-20 Modified by Rev. Proc. 71-18 Modified by Rev. Proc. 70-7
Section 1. Purpose
.01 The purpose of this Revenue Procedure is to state requirements and conditions under which information reportable on the following returns:
(a) Form 1099, U.S. Information Return;
(b) Form 1087, Nominee's Information Return;
(c) Form W-2, Wage and Tax Statement;
(hereafter referred to collectively as information returns), may be submitted to the Service by payers, employers, or nominees (hereafter referred to collectively as payers), in the form of magnetic tape in lieu of original copies of paper documents.
.02 This procedure replaces Revenue Procedure 67-31 dated July 24, 1967. The changes embodied herein are intended to clarify and simplify the requirements for magnetic tape reporting and to improve Service processing. The principal change is to eliminate the requirement for payers filing magnetic tape reports to submit renewal applications annually (see Section 2.06). The tape specifications contained herein are unchanged from those in Revenue Procedure 67-31 except that even parity is the desired compatible tape characteristic. Odd parity is acceptable as a convertible characteristic, i.e. IRS will have odd parity tapes translated for them. However, if the Payer/Transmitter can provide either even or odd parity tapes, the Service prefers that even parity tapes be submitted. Otherwise, any magnetic tapes which fully met the requirements of Revenue Procedure 67-31 will be accepted in calendar year 1970. (See Attachment 1, sec. 1.03.)
Sec. 2. Application for Tape Reporting.
.01 Information returns may be filed in the form of magnetic tape in lieu of paper documents. Such returns may be filed by payers, or by agents acting for a single payer or a group of payers. Tape reporting is not restricted to payers with the ability to submit all of their information on magnetic tape. A combination of tape records and paper documents are acceptable as long as there is no duplication or omission of documents.
.02 Payers or agents who desire to file information returns in the form of magnetic tape must first file a letter of application. This letter should be addressed to the Director of Internal Revenue Service Center in the region in which the payer or agent normally files returns, marked "Attention, Chief of Program Analysis Staff." Addresses of the Internal Revenue Service Centers are shown in section 8 of this Procedure.
The letter of request must contain the following:
(a) Name, address, and EI number of person, organization, or firm making the request.
(b) Name, title, and telephone number of person to contact regarding the request.
(c) An estimate, by type of form, of the number of returns to be reported in tape format, and the number, by type of form, to be reported on paper forms.
(d) Type and nature of equipment to be used to prepare tape files, 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.).
(e) Internal Revenue office where paper forms were filed last year.
(f) List of payers to be included in the file if the requester is an agent.
(g) Signature of official responsible for the preparation of tax reports or his authorized agent.
.03 The Service will act on applications and notify applicants of authorization or disapproval within 30 days of receipt of applications.
.04 Generally, payers using equipment compatible with the Service's can presume that tape reporting will be approved. Compatible tape characteristics are shown in attachment 1, section 1.01. If payers or agents have the capability to prepare several types of tapes, the Service prefers that compatible tapes be prepared.
.05 If payers or agents propose to submit convertible tapes, the Service will attempt to find conversion facilities. Generally, magnetic tape reporting will be disapproved only when the Service is unable to obtain facilities to convert a payer's file to a compatible form.
.06 In general, once authorization to file magnetic tape has been granted to a payer, such approval will continue in effect in succeeding years, provideing that the requirements of this Revenue Procedure are met, and there are no equipment changes by the payer. However, new applications are required if users change from compatible tapes to equipment producing convertible tapes, or tapes not listed as either compatible or convertible, or if they discontinue tape reporting for one or more years, then decide to resume this method of reporting.
Sec. 3. Filing of Tape Returns
.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 Payers submitting a portion of their information returns on magnetic tape and the remainder on paper forms, should file magnetic tape records and paper documents at the same location, but in separate shipments.
.03 A single Form 1096 or W-3 will be required from each payer to cover the entire shipment of returns, including those on paper and magnetic tape. For agents filing returns for several payers, the appropriate transmittal documents, Forms 1096 or W-3, must be filed for each payer whose payments are included in the transmittal. The required Forms 1096 or W-3 should be filed separately from the shipment of magnetic tape. If only a portion of the information returns (W-2, 1087, or 1099) are submitted on magnetic tape, the paper documents should be submitted with the Form 1096 or W-3, along with a statement that remaining returns are to be submitted in the form of magnetic tape. Note on the address of the magnetic tape shipments, "DELIVER UNOPENED TO THE TAPE LIBRARY".
.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 Service Center which has issued the authorizing letter, marked "ATTENTION: CHIEF, PROGRAM ANALYSIS STAFF". If an extension is granted by the Service, a copy of the letter granting the extension should be attached to the Form 1096 or W-3.
.05 The magnetic tape specifications contained in attachment 1 to this Revenue Procedure, must be adhered to unless deviations have been specifically granted by the Service.
.06 Service programs are flexible and may therefore be able to accommodate some minor deviations. Hence, payers who can substantially conform to these specifications but require such minor deviations are encouraged to contact the Chief of the Program Analysis Staff at one of the Internal Revenue Service Centers (see sec. 8 below for addresses). However, under no circumstances may tapes deviating from the specifications in attachment 1 be submitted without prior approval of the Service. Sec. 4. Processing of Tape Returns
.01 The Service will copy the information from the tapes. Normally, the original tapes received by the Service will be returned to the payers or agents by August 31 of the year in which submitted.
.02 However, if the tapes submitted to the Service are unprocessable, and must be returned for correction prior to processing they will be returned within 6 months of receipt of acceptable tapes.
Sec. 5. Corrected Returns
.01 The appropriate paper form will normally be used if it is necessary to correct payee records in the magnetic tape files. Each Form W-2, 1099, or 1087 correcting a tape record must be annotated in the manner specified for corrected returns in Circular E, Revenue Procedure 68-39, or 68-42 as appropriate. Corrected documents should contain all relevant information so that they completely supersede the returns recorded on tape.
.02 Returns correcting paper documents should be bundled separately from other paper documents. When correcting documents are shipped separately, corrected Forms 1096 or W-3 must also be filed.
.03 If a large volume of corrected returns are necessary and the payer or agent possesses the capability to provide such corrections on tape, he should contact the Chief of the Program Analysis Staff at the Internal Revenue Service Center to which the tape returns were or are to be submitted.
Sec. 6. Effect on Paper Documents
.01 Reports on magnetic tape can be substituted for only the original copy (copy A) of Forms W-2, 1099, and 1087. When magnetic tape returns are filed in lieu of Forms 1099 or 1087, payers will not be required to furnish payees or other persons with copies which conform to the format and paper specifications of Revenue Procedures 68-39 or 68-42 as appropriate. However, payers must supply their payees with the information required to be shown on the paper forms, in a manner conducive to proper reporting on their tax returns. In addition, payers filing magnetic tape returns in lieu of Form W-2, must continue to furnish their payees with the prescribed forms or with paper substitutes which meet the requirements and specifications in Revenue Procedure 68-38.
.02 If only a portion of the information returns is reported on magnetic tape and the remainder is reported on paper forms, those returns not submitted on magnetic tape must be filed on the appropriate prescribed forms, or on paper substitutes meeting the format requirements and paper specifications in Revenue Procedures 68-38, 68-39, or 68-42.
Sec. 7. Data Entries
.01 The Service expects that payers will make every effort to keep to a minimum information returns submitted without taxpayer identifying numbers, through continued compliance with the requirements set forth in section 1.6109 of the Income Tax Regulations, and section 31.6109 of the Employment Tax Regulations. However, when a taxpayer identification number of a payee has not been furnished to the payer, the specifications in attachment 1 permit its omission.
.02 The Service must be able to identify the surname associated with the taxpayer identifying number furnished on an information return. When returns are received in the form of paper documents this is accomplished through a manual editing process. However, manual editing is precluded when returns are received on magnetic tape. Hence, the attached specifications include a data field in the payee records called "Name Control", in which the first four alphabetic characters of the payee surname are to be entered by payers.
.03 If payers are unable to provide the first four characters of the payee surname, the specifications permit the submission of information returns on magnetic tape with the Name Control field left blank. However, compliance with the following will facilitate the Service computer programs required to generate the Name Control.
(a) Record the surname on the first name line.
(b) A blank space should precede the surname unless the surname begins in the first position of the field.
(c) In cases of multiple payees, provide the required linkage by recording an asterisk immediately preceding the surname of the person whose identifying number has been provided, or place the surname of the linked payee before all other names.
.04 Sometimes the payee identification recorded on the payer's records is lengthy, and exceeds the 80 characters allotted on the magnetic tape records. This is most common in the case of trusts or other types of fiduciary accounts; the first 80 characters of the payee identification normally provide sufficient descriptive data for Service purposes. Although it is preferred that payers would truncate or abbreviate lengthy payee descriptions, provision is made in the specifications for additional payee descriptions.
.05 Provision is also made in these specifications for data entries not required for Federal tax purposes but which may be required by State or Local governments, in order to minimize the programming burden should payers desire to report on tape to State or Local as well as to the Federal government.
Sec. 8. Additional Information Requests for additional copies of this Revenue Procedure and the attached specifications, or requests for additional information on tape reporting should be addressed to the Chief, Program Analysis Staff, Internal Revenue Service Center, at one of the following addresses:
(a) Southeast Region
P.O. Box 47-421, Doraville,
Ga. 30340
(b) Midwest Region
P.O. Box 5321, Kansas City,
Mo. 64131
(c) Central Region
P.O. Box 267, Covington, Ky.
41012
(d) Southwest Region
P.O. Box 934, Austin, Tex.
78767
(e) North Atlantic Region
P.O. Box 311, Andover, Mass.
01810
(f) Mid-Atlantic Region
11601 Roosevelt Boulevard,
Philadelphia, Pa. 19155
(g) Western Region
P.O. Box 388, Ogden, Utah
84401
Sec. 9. Effect on Other Documents
This Revenue Procedure supplements Revenue Procedures 68-38, C.B. 1968-2, 927; 68-39, C.B. 1968-2, 932; and 68-42, C.B. 1968-2, 944; and supersedes Revenue Procedure 67-31, C.B. 1967-2, 644.
Attachment 1--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.
Recording density 556 or 800 CPI.
Parity Even.
Interrecord gap 3/4 inch.
Recording code 7 channel binary coded decimal
(BCD).
.02 Convertible tapes for which conversion facilities are currently available are:
9 channel (EBCDIC).
9 channel (ASCII) see Bureau of Standards FIPS Publication 3--Federal Information Processing Standards Publication.
Odd parity.
200, 1600 densities.
The Service will attempt to find conversion facilities for any other characteristics listed on the Magnetic Tape Application form that differ from the above specifications.
.03 Any magnetic tapes which fully meet the requirements of Revenue Procedure 67-31 will also meet the requirements specified herein with the exception of odd parity. Only even parity is compatible, although odd parity is listed as a convertible tape characteristic. An acceptable tape file will contain, for each payer, the following:
(1) A Payer/Transmitter Record ("A" Record);
(2) A series of Payee Records ("B" Records); and
(3) An End of Payer Records ("C" Record).
In addition, multiple reel files will have the following:
(4) End of Reel Records ("D" Record).
All files will contain the following:
(5) An End of Transmission Record ("F" Record).
All records including headers and trailers if used, must be written at the same density.
SEC. 2. CONVENTIONS AND DEFINITIONS
.01 Certain conventions may be required by the programming system or equipment used by the payer, with respect to header and trailer labels, record marks, and tape marks. Their use is optional, but if present they must adhere to the following:
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.
Trailer Label 1. Can only be the last record of a reel.
2. Must consist of a maximum of 80
characters.
Record Mark 1. Can only be at the end of a block or the
end of a record.
Tape Mark 1. If trailer labels are not used they can
only follow a D record, (end of reel) or
an F record (end of transmission).
2. If header and trailer labels are used, it
cannot follow a header label but must
precede and follow a trailer label.
.02 DEFINITIONS
Element Description
b Denotes a blank position.
Special character Any character that is not a numeral, a
letter, or a blank.
Payer Person or organization, including paying
agent, making payments. The Payer will be
held responsible for the completeness,
accuracy, and timely submission of magnetic
files.
Transmitter Person or organization preparing tape files.
May be Payer or agent of Payer.
Payee Person(s) or organization(s) receiving
payments from Payer.
Coding Range Shows the lowest and highest codes
acceptable. For example: Coding Range 0-4
indicates that codes 0, 1, 2, 3, or 4 are
acceptable in the tape position.
Record A group of related fields of information,
treated as a unit.
Blocked records 2 or more records grouped together between
interrecord gaps.
Unblocked records A single record which is written between
interrecord gaps.
Blocking Factor Number of records grouped together to form a
block. Should be "1" if records are not
blocked (unblocked).
File For the purposes of this procedure, a file
consists of all tape records submitted by a
Payer or transmitter for a specific type of
information document.
For example: Payers reporting data for both
Form W-2 and Form 1099 would submit two
files. One file would contain W-2 data, the
other 1099 data. Another example: A Payer
transmits data for Form W-2 from several
locations (payroll office, data center,
regional office, etc.), with data from each
on separate reels. The submission from each
location would be a file.
Reel A spool of magnetic tape.
Record mark Special character used either to limit the
number of characters in a 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 to
signify the physical end of the recording on
tape. For compatibility with the Service's
equipment, use BCD bit configuration 8421.
EIN Employer Identification Number.
SSN Social Security Number.
.03 Since the Service is not restricting magnetic tape reporting to payers or transmitters with specific types of equipment, or prescribing the methods used to prepare the tapes files, the Payer/Transmitter ("A" Record), End of Payer ("C" Record), End of Reel ("D" Record), and End of Transmission ("F" Record), perform the functions normally assigned to header and trailer labels, and related conventions. The Payer/Transmitter Record serves the purpose of a header label, the End of Payer Record indicates that all Payee Records for a Payer have been written, the End of Reel Record signals that no more Payee Records are written on the reel, and the End of Transmission Record indicates that the end of the file has been reached. In addition to the functions stated above, the End of Reel and End of Payer Records are used to balance each reel or each payer's records on a reel.
SEC. 3. RECORD LENGTH
.01 The tape records prescribed in the specifications may be blocked or unblocked, subject to the following:
1. A block may not exceed 4,000 tape positions.
2. 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.
3. Two forms of blocking are acceptable:
(a) Only payee records are blocked; all other records are unblocked.
(b) All records, except header and trailer labels, if used, are blocked. If so, and if payments from more than one payer are reported on the same tape, a Payer/Transmitter Record cannot be in the middle of a block, but must be the first record in a block.
.02 Provision is made for special data entries in the payee record ("B" Record). These entries are optional; a payer or agent may choose not to utilize this field. If the field is utilized it must be present on all payee records of a payer. The field is intended to serve one or both of these purposes:
1. Carry information required by state or local governments in connection with income reporting on magnetic tape to those jurisdictions when authorized.
2. Carry additional payee description if the eighty characters provided in the payee record ("B" Record) are insufficient. However, it would be preferable to the Service if such lengthy payer records were truncated or otherwise shortened. (Contact the Service Center for detailed instructions if additional payee description will be required.)
SEC. 4. PAYER/TRANSMITTER ("A" RECORD)
Identifies the payer and transmitter of the tape files and provides parameters for the succeeding Payee records. The Service relies in its computer programs on the absolute relationship between the parameters in the Payer/Transmitter Record and the data fields to which they apply. The number of Payer/Transmitter Records appearing on one tape reel will depend on the number of payers being reported. A transmitter may include Payee Records ("B" Records) for more than one payer on a tape reel; however, each separate Payer's Payee Records must be preceded by a Payer/Transmitter Record ("A" Record). Separate tape files on separate reels must be submitted if payer is reporting payment data for more than one type of information return. When multiple reels are required for a single file, the correct Payer/Transmitter Record ("A" Record) must be repeated as the first record (second record if header labels are used) on every succeeding reel in the file to which it applies, and the reel number must be incremented by 1 on each tape after the first one.
Tape Position Element Name Entry
--------------------------------------------------------------------
1 Record Type Enter "A". Must be first character
of each Payer/Transmitter Record.
2 Payment Year The last digit of the year for
which payments are being reported.
3-5 Reel Number Serial Number assigned by the
transmitter to each reel, starting
with 001. If header labels are
used, this should be the same as
Reel Sequence Number.
6-14 EIN-Payer Enter the 9 numeric characters of
the Employer Identification
Number. Do NOT include the hyphen.
15-16 Blocking Factor Enter the number of records in a
block. A block must not exceed
4,000 positions.
17 Type of Information Enter "1" for 1099. Enter "2" for
1087.
Document Reported Enter "3" for W-2. Enter "4" for
in the Payee Agriculture Subsidy.
Records
Following.
18-24 Amount Indicator Amount Codes will be entered in
Amount Indicator to show the type
of payments appearing in the
Payment Amount fields and the
position of such payments. The
Amount Indicator Codes will apply
to all succeeding Payee Records in
a file. Definition of each type of
payment listed below is the same
for magnetic tape as for
equivalent paper documents.
Up to 7 payment amounts may be
included in a payee record. Enter
Codes for the amount fields which
will be present, beginning in tape
position 18, in ascending sequence
and leaving no blank spaces
between indicators. Then fill
remainder of the field with
blanks: If a particular Amount
Type will not be used, do not
enter Amount Code in Amount
Indicator. If an Amount Type will
be used for some but not all
records, enter the Amount Code in
the Amount Indicator. Position 18
must always have a code other than
blank. If position 17 of a
Payer/Transmitter Record is 1 (for
1099's), coding range is 1-7, or
b. If position 17 is 2 (for
1087's), coding range is 1-3 or b.
If position 17 is 3 (for W-2's)
coding range is 1-7 or b. Note:
"b" (a blank) is the only code
that may appear in 2 or more
positions of the Amount Indicator,
after the 1st position and it
cannot be followed by an Amount
Code.
The payment codes are as follows:
PAYMENTS NORMALLY REPORTED ON
FORM 1099
Amount
Code Amount Type
1 Dividends and other
distributions.
2 Earnings from savings and
loan associations, mutual
savings banks, credit
unions, etc.
3 Interest. Do not include
items reportable under
Code 2.
4 Patronage dividends and
certain other
distributions by
cooperatives.
5 Rents and royalties.
6 Annuities, pensions, and
other fixed or
determinable income.
7 Foreign items, prizes,
awards, etc. Do not
include items reportable
on Form W-2.
Example: If position 17
of the payer/Transmitter
Record is "1" (for
1099's) and positions 18-
24 are "13bbbbb", this
indicates only 2 amount
fields are used. In this
case, dividends and
interest.
PAYMENTS NORMALLY REPORTED ON
FORM 1087
1 Dividends and other
distributions.
2 Earnings from savings and
loan associations, mutual
savings banks, credit
unions, etc.
3 Interest. Do not include
items reportable on Form
1099 under Code 4.
Example: If position 17
of the Payer/Transmitter
Record is "2" (for 1087's)
and positions 18-24 are
"1bbbbbb", this indicates
only 1 amount field is
used. It represents
dividends and other
distributions.
PAYMENTS NORMALLY REPORTED ON
FORM W-2
Amount
Code Amount Type
1 Federal income tax
withheld (must be
present).
2 Wages paid subject to
withholding (must be
present).
3 Salary or other
compensation which was
not subject to
withholding.
4 FICA employee tax (must be
present).
5 Total FICA wages paid.
6 Excludable Sick Pay.
7 Uncollected employee tax
tips.
Example: If position 17
of Payer/Transmitter
Record is 3, codes
"124bbbb", in positions
18-24 (for W-2's) indicate
that there are only 3
amount fields in all the
payee records. The 1st
field represents Federal
income tax withheld; the
2nd, wages paid subject to
withholding; and 3rd, FICA
employee tax.
25-27 "b" (Blank) Not used by the Service.
28-30 Record Length Enter number of positions allowed
Payer/Transmitter for Payer/Transmitter Record. If
Record. record mark or equivalent is used,
include in count.
31-33 Record Length Enter number of positions allowed
Payee Record. for a Payee Record. If Special
Data field is present in payee
record and/or if record marks are
used, they must be included in the
count.
34-40 Blank Not used by the Service.
41-80 1st Name Line Enter first name line of payer.
Payer. Left justify and fill with blanks.
81-120 2nd Name Line Enter second name line of payer.
Payer. Left justify and fill with blanks.
Leave blank if not used.
121-160 Street Address Enter street address of payer. Left
Payer. justify and fill with blanks.
161-200 City, State, ZIP Enter City, State, and ZIP Code of
Code. payer. Left justify and fill with
Payer. blanks.
The following items are required if the Payer and Transmitter are not the same, or the transmitter includes files for more than one payer:
Tape Position Element Name Entry
--------------------------------------------------------------------
201-240 1st Name Line Enter 1st name line of Transmitter.
Transmitter. Left justify and fill with blanks.
241-280 2nd Name Line Enter 2nd name line of Transmitter.
Transmitter. Left justify and fill with blanks.
Leave blank if not required.
281-320 Street Address Enter street address of
Transmitter. Transmitter. Left justify and fill
with blanks.
321-360 City, State, ZIP Enter City, State, and ZIP Code of
Code-- Transmitter. Left justify and fill
Transmitter. with blanks.
SEC. 5. PAYEE RECORD ("B" RECORD)
Contains payment record from individual information returns. Records may be blocked or unblocked. A block may not exceed 4,000 tape positions. All records must be fixed length.
Tape Position Element Name Entry
--------------------------------------------------------------------
1 Record Type Enter "B". Must be 1st character of
each Payee Record.
2-3 Payment Year Last 2 digits of the year for which
payments are being reported.
4-6 Blank Not used by the Service.
7-10 Name Control If the Type of Account in position
11 is a "1," enter "1111."
Otherwise, enter the first 4
letters of the surname of the
payee. A hyphen should be treated
as a character but a blank between
characters should be disregarded.
In last names of less than 4
letters or hyphens, the remaining
positions must be blank. If Name
Control is not determinable by the
payer, leave this field blank.
11 Type of Account Enter a "1" if the payee is a
business or organization entity,
if the entry in positions 12-20 is
an Employer Identification Number.
Enter a "2" if the entry in
positions 12-20 is a Social
Security Number.
Enter a "9" if the payee is a
nonresident alien or a foreign
corporation doing business solely
outside the United States and is,
therefore, not required to have an
identification number.
Enter a "b" if a Social Security
Number is required but is not
available.
12-20 SSN or EIN of Enter Social Security Number or
Payee. Employer Identification Number of
payee, as appropriate. Enter
blanks (do not fill with zeros) if
number is not available. This
field must be blank if position 11
is a "9" or "b".
21-30 Payer's Account Enter Account Identification Number
assigned to Payee by Payer. This
item is optional, but its presence
may facilitate subsequent
reference to payer's files if
questions arise regarding specific
records in the file. Enter blanks
if there is no Payer Account
Identification Number.
Payment Amounts. Record each payment amount in
dollars and cents, omitting dollar
sign, commas, and periods. Right
justify and fill unused positions
with zeros.
Payment amount fields identified by
a code other than blank in the
Amount Indicator (Positions 18-24
of the Payer/Transmitter Record),
should be zero filled when amounts
are not applicable to a particular
record. Do not provide a payment
amount field when the Amount
Indicator is blank.
For example: The Amount Indicator
contains 123bbbb. Payee Records in
this file should have only 3
payment amount fields. If Amount
Indicator contains 12367bb, Payee
Records should have 5 payment
amount fields.
31-40 Payment Amount 1. This amount is identified by the
amount code in position 18 of the
Payer/Transmitter Record. This
entry must always be present.
41-50 Payment Amount 2. This amount is identified by the
amount code in position 19 of the
Payer/Transmitter Record. If
position 19 of the
Payer/Transmitter Record is blank,
do not provide for this payment
field.
51-60 Payment Amount 3. This amount is identified by the
amount code in position 20 of the
Payer/Transmitter Record. If
position 20 of the
Payer/Transmitter Record is blank,
do not provide for this payment
field.
61-70 Payment Amount 4. This amount is identified by the
amount code in position 21 of the
Payer/Transmitter Record. If
position 21 of the
Payer/Transmitter Record is blank,
do not provide for this payment
field.
71-80 Payment Amount 5. This amount is identified by the
amount code in position 22 of the
Payer/Transmitter Record. If
position 22 of the
Payer/Transmitter Record is blank,
do not provide for this payment
field.
81-90 Payment Amount 6. This amount is identified by the
amount code in position 23 of the
Payer/Transmitter Record. If
position 23 of the
Payer/Transmitter Record is blank,
do not provide for this payment
field.
91-100 Payment Amount 7. This amount is identified by the
amount code in position 24 of the
Payer/Transmitter Record. If
position 24 of the
Payer/Transmitter Record is blank,
do not provide for this payment
field.
Next 40 1st Name Line Enter the name of the payee. If
positions Payee. fewer than 40 characters
after Last are required, left justify and
Payment fill unused positions with blanks.
Amount field, If more space is required, utilize
see the 2nd Name Line field. However,
footnote. 1 in such cases, the surname of the
individual whose Social Security
Number has been provided in
positions 12-20 MUST appear in the
first name line.
Next 40 2nd Name Line If the payee name requires more
positions Payee. space than is available in the 1st
after the Name Line, enter the remaining
1st Name portion of the name in this field.
Line. Left justify and fill unused
positions with blanks. Fill with
blanks if this field is not
required.
If more than 80 positions is
required for payee name, contact
the Service Center for
instructions.
Next 40 Street Address Enter street address of payee. Left
positions Payee. justify and fill with blanks.
after 2nd Enter blanks if not available.
Name Line.
Next 40 City, State, ZIP Enter the City, State, and ZIP
positions Code. Code of the payee, in that
after Street sequence.
Address.
Next field Special Data The last portion of each Payee
after City, Entries--Entries Record may be used to record
State, and Optional. information required for State or
ZIP Code Local Government or for other
(maximum at purposes. Special Data Entries
100 will begin in position 201, 211,
positions). 221, 231, 241, 251, or 261,
depending on the number of payment
amount fields included in the
record.
1 If only 1 amount field, 1st Name Line would start in
position 41; if 3 amount fields it would start in position 61, etc.
SEC. 6. END OF PAYER RECORD ("C" RECORD)
Write this record after the last Payee Record ("B" Record) for a Payer has been written. A tape reel may contain more than one End of Payer Record if the last Payee Record for more than one Payer is written on the reel. Each End of Payer Record must contain a count of payees and totals of each payment amount reported for all Payee Records written on the same reel, which have not been summarized in preceding End of Payer Records on the reel. The End of Payer Record must be followed by a new "A" Payer/Transmitter Record, a "D" End of Reel Record, or "F" End of Transmission Record. The new Payer/Transmitter Record, however, cannot be written in the same block as the End of Payer Record. A new block, with the new Payer/Transmitter Record as the first record, must be started. The End of Payer Record cannot be followed by a Tape Mark.
Tape Position Element Name Entry
--------------------------------------------------------------------
1 Record Type Enter "C". Must be 1st character of
each End of Payer Record.
2-7 Number of Payees. Enter the total number of payees
covered by the payer on this tape
reel. Zero fill if less than 6
positions are required.
8-19 Control Total 1 Enter grand total of each payment
20-31 Control Total 2 amount covered by the payer on
32-43 Control Total 3 this tape reel. Right justify and
44-55 Control Total 4 zero fill. If less than 7 amounts
56-67 Control Total 5 are being reported in the Payee
68-79 Control Total 6 Records, zero fill remaining
80-91 Control Total 7 Control Total positions.
For example: If only 1 payment
amount is being reported, zero
fill tape positions for Control
Totals 2, 3, 4, 5, 6, and 7.
SEC. 7. END OF REEL RECORD ("D" RECORD)
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 Record must contain a count of payees and totals of each payment amount reported for all Payee Records not summarized in End of Payer Records which may precede it on the reel. The counts and totals in the End of Reel Record should summarize only the Payee Records which precede it on the reel. This record cannot be followed by an "A" Payer/Transmitter, "C" End of Payer, or "F" End of Transmission Record. A Tape Mark or Tape Mark and Trailer Label (see Attachment 1, sec. 2.01) may follow.
Tape Position Element Name Entry
--------------------------------------------------------------------
1 Record Type Enter "D". Must be 1st character of
each End of Reel Record.
2-7 Number of Payees. Enter the total number of payees
not summarized in the End of Payer
Records on this tape reel. Zero
fill if less than 6 positions are
required.
8-19 Control Total 1 Enter grand total of each payment
20-31 Control Total 2 amount not summarized in End of
32-43 Control Total 3 Payer Records on this tape reel.
44-55 Control Total 4 Right justify and zero fill.
56-67 Control Total 5 If less than 7 amounts are being
68-79 Control Total 6 reported on the Payee Records,
80-91 Control Total 7 zero fill remaining Control Total
positions. For example: If only 1
payment amount is being reported,
zero fill tape positions for
Control Totals 2, 3, 4, 5, 6, and
7.
SEC. 8. END OF TRANSMISSION ("F" RECORD)
Write this record after the last End of Payer Record in the file. This record can be followed only by a Tape Mark or Tape Mark and Trailer Label (see ATTACHMENT 1, sec. 2.01)
Tape Position Element Name Entry
--------------------------------------------------------------------
1 Record Type Enter "F". Must be 1st character of
the End of Transmission Record.
2-4 Number of Payers Enter total number of payers on
this file. Zero fill. Right
justify.
5-7 Number of Reels Enter total number of reels in this
file. Zero fill. Right justify.
8-30 Zeros Zero fill.
SEC. 9. TAPE LAYOUTS
The following charts shows, by type of file, the record types to be used in the first two and the last three records written on a tape reel.
2nd Next
1st 2nd from to last Last
Type of File record record last record record
type type record type type
type
--------------------------------------------------------------------
Single payer, single reel A B B C 1 F
Single payer, multiple reels:
Reel 1 A B B B D 2
Last reel A B B C 1 F
Multiple payers, single reel:
Payer 1 A B B B C
Payer 2 A B B B C
Last payer A B B C 1 F
Multiple payers, multiple
reels; first payer's records
split between reel 1 and
reel 2; second payer's
records split between reel 2
and reel 3:
Reel 1: Payer 1 A B B B D 2
Reel 2:
Payer 1 A B B B C
Payer 2 A B B B D 1
Reel 3:
Payer 2 A B B B C
Payer 3 A B C 1 D 3
Reel 4: Last payer B B C 1 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last reel A B B C 1 F
File 2: Payer 2:
Reel 1 A B B B D 2
Last reel A B B C 1 F
File 3: Payer 3: Last reel A B B C 1 F
Single payer, multiple
transmitter (payer submits
files from various locations):
Payer 1:
Location 1: Last reel A B B C 1 F
Location 2: Last reel A B B C 1 F
Single payer, multiple
transmitter, etc.:
Location 3:
Reel 1 A B B B D 2
Reel 2 A B B B D 2
Last reel A B B C 1 F
1 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee Records written for this Payer on this reel.
2 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee Records written on this reel.
3 "Number of Payees" and all "Control Totals" fields must be
zero filled.
- Cross-Reference
26 CFR 601.602: Forms and instructions.
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available