Rev. Proc. 70-7
Rev. Proc. 70-7; 1970-1 C.B. 421
- Cross-Reference26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 6011, 6041, 6051; 31.6011(a)-7, 1.6041-1,
1.6041-5, 31.6051-1.) - Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 71-18
Section 1. Purpose.
.01 The purpose of this Revenue Procedure is to state requirements and conditions under which information reportable on:
1. Annual Wage and Tax Statements (Copy A of Forms W-2), and
2. Earnings Reports for the fourth quarter (Forms 941, Schedule A) may be combined on one tape, and the Form 941 Schedule A data for the other three quarters are in a compatible tape format. These magnetic tapes would be mailed to the Social Security Administration and this will satisfy the filing requirements for the Internal Revenue Service if the following specifications of this Revenue Procedure are met. The Administration will furnish copies of these tapes to the Internal Revenue Service. Each agency will process these tapes in the same manner as tapes submitted separately. (See Technical Information Bulletin (TIB) 3 dated September 1968, issued by the Social Security Administration and Revenue Procedure 69-16, C.B. 1969-2, 288.)
Employers can utilize this same general tape format prescribed in filing Earnings Reports for the first, second and third quarters. Thus the Joint Filing Program should result in a minimization of programming effort, simplification of payroll procedures, reduction in the number of machine runs, elimination of one major report to the government, and other benefits to both the employers and the government.
.02 These specifications can be substituted for the requirements in Revenue Procedure 69-16 and Technical Information Bulletin 3.
Note: Except as noted in 2 below, the employer should always adjust the quarter (or quarters) for which wages were reported by the agent. The employee's wages should be decreased to the taxable maximum by starting with the last quarter for which the agent reported wages and then decreasing any preceding quarter's wages reported by the agent, if necessary.
1 If there is more than one agent, each should prepare a separate Form 941c to reduce the wages he reported:
2 In this case, the employer may make one tax adjustment but should prepare two Forms 941c, one canceling wages reported by the agent (see "Attachment 3"); the other prepared under the regular procedure to reduce his own overreporting to the maximum amount taxable for the year ($7,800 for the year 1968).
Sec. 2. Application for Tape Reporting.
.01 Applications (Form 4419) for Joint Filing may be made by employers or by agents acting for single employers or groups of employers. Joint Filing is not restricted to employers with the ability to submit all required reports on magnetic tape. As long as there is no duplication or omission of records, some reports can be on tape and some on paper forms. Employers under an establishment reporting plan approved by the Administration can submit reports by establishment or groups of establishments, rather than consolidating all information into a single report.
.02 Employers or agents desiring to file Joint Reports as outlined herein must file an application addressed to:
Social Security Administration
Bureau of Data Processing and Accounts
Baltimore, Maryland 21235
A sample application form is attached.
.03 The application for Joint Filing will be reviewed by the Social Security Administration and coordinated with the Internal Revenue Service. Applicants will be notified of authorization or disapproval within 30 days of receipt of applications.
.04 Generally, employers using compatible equipment can presume that tape reporting will be approved. Compatible tape characteristics are shown in Attachment I, Section 1.01. If employers have the capability to prepare several types of tapes, it is preferred that compatible tapes be prepared.
.05 If employers propose to submit tapes requiring conversion, the government will attempt to find conversion facilities. Generally, magnetic tape reporting will be disapproved only when the government is unable to obtain facilities to convert an employer's tape to a compatible form. A listing of tapes for which conversion facilities have already been arranged are listed in Attachment I, Section 1.02.
.06 In general, once authorization to file magnetic tape has been granted to an employer, such approval will continue in effect in succeeding years, providing that the requirements of this Revenue Procedure are met and tape continues to be submitted. No requests for renewal of approval need be submitted to the Administration in such cases. However, new applications are required if users change to equipment producing tapes requiring conversion, or if they discontinue tape reporting for one or more years and then decide to resume this method of reporting.
Sec. 3. Filing of Tape Returns.
.01 Packaging, shipping and mailing instructions for the magnetic tapes will be provided to employers or agents.
.02 The original copy of Form W-3 and Form 941 should be filed with the appropriate Internal Revenue Service Center. If only a portion of the information return (Copy A) of Form W-2 or Form 941 (Schedule A) is submitted on magnetic tape, the paper documents should be submitted with the Form W-3 along with a statement that remaining returns are to be submitted in the form of magnetic tape.
.03 Magnetic tapes submitted under the Joint Filing Program will be submitted to the Social Security Administration. For the first quarter only, employers should provide the information required by Item 14 (Number of Employees) of Schedule A Form 941 either in positions 116-127 of the "C" Record on tape or on paper documents to accompany the tape transmittal. The Social Security Administration will duplicate the Form W-2 data from the fourth quarter submission and send it to Internal Revenue Service. The filing of a Joint Tape in the fourth quarter with the Social Security Administration will satisfy the filing requirement for the Form W-2 with Internal Revenue Service. A copy of the statement concerning partial tape filing in 3.02 should accompany the tape shipment.
.04 The dates prescribed for filing paper (Copy A) of Form W-2 and Form 941 (Schedule A) will apply to Joint Tape Filing. Requests for extension of time for Joint Filing should be sent to an Internal Revenue Service Center, 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 W-3 and/or Form 941.
.05 The magnetic tape specifications contained in Attachment I to this Revenue Procedure must be adhered to unless deviations have been specifically granted.
.06 Employers who wish to report on tape but cannot conform to these specifications are encouraged to contact the Social Security Administration or the Chief of the Program Analysis Staff at one of the Internal Revenue Service Centers (see Sec. 8 below for addresses). Under no circumstances should tapes deviating from the specifications in Attachment I be submitted without prior approval.
Sec. 4. Processing of Tape Returns.
.01 The original tapes submitted by employers will normally be returned within forty-five days.
Sec. 5. Corrected Returns.
.01 The appropriate paper form should be used if it is necessary to correct employee records originally submitted in the form of magnetic tape. Corrected documents should contain all relevant information so that they completely supersede the data recorded on tape. Instructions for submitting corrections will be provided when tape reporting is approved.
.02 If a large volume of corrected returns is involved and the employer possesses the capability to provide such corrections on tape, he should contact the Social Security Administration.
Sec. 6. Effect on Paper Documents.
.01 Reports on magnetic tape can be substituted for only the original copy (copy A) of Form W-2. If only a portion of the returns is reported on magnetic tape and the remainder is reported on paper forms, these returns not submitted on magnetic tape must be filed on the prescribed paper forms, or on substitutes meeting the format requirements and paper specifications of the current Revenue Procedure. In addition, employers filing magnetic tape returns in lieu of Form W-2, must continue to furnish their employees with the prescribed forms or with paper substitutes which meet the requirements and specifications in Revenue Procedure 68-38, C.B. 1968-2, 927.
.02 Reports on magnetic tape substitute for quarterly Earnings Reports (Form 941A). If desired by employers, the Social Security Administration will provide a listing of the information submitted, in the form of a paper copy, 16 mm microfilm, or both. Such listings will be in the same sequence as on the tape submitted by employers, and will be forwarded to the transmitter.
Sec. 7. Data Entries.
.01 Employers are expected to make every effort to keep to a minimum records submitted without Social Security Numbers, through continued compliance with the requirements set forth in Section 31.6109-1 of the Employment Tax Regulations. However, when a number has not been furnished to the employer, the specifications in Attachment I permit its omission.
.02 The surname of the employee must be associated with the Social Security Number furnished on the returns. When records are received in the form of paper documents this is accomplished through a manual editing process. However, manual editing is precluded when records are received on magnetic tape. Hence, the attached specifications include a data field in the employee records called "Name Control", in which the first four alphabetic characters of the employee surname are to be entered by employers.
.03 If employers are unable to provide the first four characters of the employee surname, the Name Control field can be left blank. In such cases an indicator is prescribed to be entered on the tape, to denote whether the surname is recorded before or after the given name. There must be at least one blank space preceding the employee surname, unless that surname is at the beginning of the field. Also the position of the surname must be consistent. A space or period must follow the given surnames including initials.
.04 Provision is made in these specifications for Special Data Entries not required for Federal tax purposes which may be required by State and Local governments, in order to minimize the programming burden should employers desire to report on tape to State and Local governments as well as to the Federal government.
Sec. 8. Additional Information.
Requests for additional copies of this Revenue Procedure, or requests for additional information on tape reporting should be addressed to:
Social Security Administration
Bureau of Data Processing and Accounts
Baltimore, Maryland 21235
Information is also available from an Internal Revenue Service Center (Attention: Chief, Program Analysis Staff) 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, Texas 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, 68-39, and 68-42, C.B. 1968-2, 927, 933, and 944, respectively. Revenue Procedure 69-16, C.B. 1969-2, 288, and Technical Information Bulletin 3 are modified.
Attachment I -- 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. Tapes meeting the following specifications are compatible:
Type of tape -- 1/2-inch Mylar base, oxide coated.
Recording density -- 200, 556, 800, or 1600 CPI.
Parity -- Even or odd.
Interrecord gap -- 3/4 inch.
Recording code -- 7 channel binary coded decimal, 9 channel
ASCII, or 9 channel EBCDIC.
.02 The Social Security Administration and the Internal Revenue Service will attempt to find the conversion facilities for any other characteristics listed on the Magnetic Tape Application form that differ from the compatible specifications above.
.03 An acceptable file will contain, for each employer the following:
1. An Employer/Transmitter Record ("A" Record).
2. A series of Employee Records ("B" Records).
3. An Intermediate total after each 100 Employee Records
("J" Record).
4. An End of Employer Record ("C" Record).
5. An End of Transmission Record ("F" Record).
In addition, multiple reel files will have:
6. An End of Reel Record ("D" Record).
All records including headers and trailers, if used, must be written at the same density.
SEC. 2. CONVENTIONS AND DEFINITIONS
.01 The use of header and trailer labels, record marks, and tape marks is optional, insofar as these specifications are concerned.
.02 Definitions
Element Description
b Denotes a blank position (Do not enter the
letter "b").
Special character Any character that is not a numeral, letter,
or blank.
Transmitter Person or organization preparing tape files.
May be employer or agent of employer.
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).
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.
Short block The last block at the end of a file that is
less than a full block's length. This must
be indicated by "99999", or five record
marks, or five blanks.
Tape Mark Special character that is written on tape to
signify the physical end of the recording on
tape.
EIN Employer Identification Number.
SSN Social Security Number.
.03 Since magnetic tape reporting is not restricted to employers who possess specific types of equipment, or who utilize any specific systems approach in the preparation of tape files, the following conventions have been prescribed to provide the functions normally assigned to header and trailer labels and related conventions.
2. Employee Record ("B" Record).
3. An Intermediate total of approximately 100 Employee Records ("J" Record).
4. End of Employer Record ("C" Record).
5. End of Reel Record ("D" Record).
6. End of Transmission Record ("F" Record).
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 employer, the last good data item must be followed by a short block indication consisting of a minimum of "99999", or 5 record marks, or 5 blanks. However, use of a short block indication is allowable only in the last block of returns for an employer.
3. Two forms of blocking are acceptable:
(a) Only employee 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 employer are reported on the same tape, an Employer/Transmitter Record cannot be in the middle of a block, but must be the first record in a block.
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 employee description if the eighty characters provided in the employee record ("B" Record) are insufficient. However, it would be preferable to the Service if such lengthy employee records were truncated or otherwise shortened. (Contact the Service Center for detailed instructions if additional employee description will be required.)
SEC. 4. EMPLOYER/TRANSMITTER RECORD ("A" RECORD)
Identifies the employer and transmitter of the tape files and provides parameters for the succeeding Employee Records. The Government relies in its computer programs on the absolute relationship between the parameters in the Employer/Transmitter Record and the data fields to which they apply. The number of Employer/Transmitter Records appearing on one tape reel will depend on the number of employers from whom data is being reported. A transmitter may include Employee Records ("B" Records) for more than one employer on a tape reel; however, each separate Employer's Employee Records must be preceded by an Employer/Transmitter Record ("A" Record). When multiple reels are required for a single file, the correct Employer/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 Element name Entry
position
--------------------------------------------------------------------
1 Record Type Enter "A". Must be first character
of each Employer/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 Employer 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 tape positions.
17 Type of Information Enter the digit 5. (For Joint
Reported. Filing.)
18-26 Amount Indicator Amount Codes will be entered in
Amount Indicator to show the type
of payments appearing in the
Payment Amounts fields and the
position of such payments. The
Amount Indicator Codes will apply
to all succeeding Employee 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 9 payment amounts may be
included in an employee 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. 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 normally reported
on Form W-2 are as follows:
1. Federal income tax withheld
(must be present in 4th quarter
report)
2. Wages paid subject to
withholding (must be present in
4th quarter report)
3. Salary or other compensation
which was not subject to
withholding.
4. FICA employee tax (must be
present in 4th quarter).
5. Total FICA wages paid for the
year.
6. Excludable sick pay.
7. Uncollected employee tax tips.
8. Quarterly FICA wages (must be
present).
9. Quarterly Tip Income.
Examples:
(1) In the 1st, 2d and 3rd
quarters, field 18 should
be 8 and field 19 should be
9 if tip income is
reported. If tip income is
not reported field 19
should be blank.
(2) In the fourth quarter,
employers reporting no
excludable sick pay or tip
income should show 123458
in positions 18-24, and
blanks in 25-26.
27 "b" (blank)
28-30 Record Length Enter number of positions allowed
Employer/ for Employer/Transmitter Record.
Transmitter If record mark or equivalent is
Record used, include in count.
31-33 Record Length Enter number of positions allowed
Employee Record for an Employee Record. If Special
Data field is present in employee
record and/or if record marks are
used, they must be included in the
count.
34-35 Reporting Period 03 for 1st Quarter; 06 for 2d
Quarter; 09 for 3d Quarter; 12 for
4th Quarter.
36-39 Establishment Code If establishment reporting has been
approved, the Establishment Number
should be recorded here.
40 Surname Indicator "1" if surname is first, "2" if
last. Entry need be made only if
name control is not always
provided on employee records.
41-80 1st Name Line Enter first name line of employer.
Employer Left justify and fill with blanks.
81-120 2d Name Line Enter second name line of employer.
Employer Left justify and fill with blanks.
Leave blank if not used.
121-160 Street Address Enter street address of employer.
Employer Left justify and fill with blanks.
161-200 City, State, ZIP Entry City, State, and ZIP Code of
Code. employer. Left justify and fill
Employer with blanks.
The following items are required if the employer and the transmitter are not the same, or if the transmitter includes files for more than one employer.
Tape Element name Entry
position
--------------------------------------------------------------------
201-240 1st Name Line Enter 1st name line of Transmitter.
Transmitter Left justify and fill with blanks.
241-280 2d Name Line Enter 2d 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 EMPLOYEE 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 Element name Entry
position
--------------------------------------------------------------------
1 Record Type Enter "B". Must be 1st character of
each Employee Record.
2-3 Payment Year Last 2 digits of the year for which
payments are being reported.
4-6 Blank
7-10 Name Control Enter the first 4 letters of the
surname of the employee. A hyphen
should be treated as a character
but a blank or apostrophe between
characters should be disregarded.
In last names of less than 4
letters or hypens, the remaining
positions must be blank. If name
Control is not determinable by the
employer, leave this field blank.
11 Type of Account Enter a "2" if the entry in
positions 12-20 is a Social
Security Number. Enter a "9" if
the employee is a non-resident
alien and, 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 of Enter Social Security Number of
Employee employee. 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 Employer Enter Account Number assigned to
Information. Employee by Employer. This item is
(Badge No., optional, but its presence may
Clock No.) facilitate subsequent reference to
employer's files if questions
arise regarding specific records
in the file. Enter blanks if there
is no Employer Account
Identification Number.
Payment Record each payment amount in
Amounts dollars and cents, omitting dollar
signs, 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 18-26 of the
Employer/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
12489bb. Employee Records in this
file should have only 5 payment
amount fields.
31-40 Payment This amount is identified by the
Amount 1. amount code in position 18 of the
Employer/Transmitter Record. This
entry must always be present.
41-50 Payment This amount is identified by the
Amount 2. amount code in position 19 of the
Employer/Transmitter Record. If
position 19 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
51-60 Payment This amount is identified by the
Amount 3. amount code in position 20 of the
Employer/Transmitter Record. If
position 20 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
61-70 Payment This amount is identified by the
Amount 4. amount code in position 21 of the
Employer/Transmitter Record. If
position 21 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
71-80 Payment This amount is identified by the
Amount 5. amount code in position 22 of the
Employer/Transmitter Record. If
position 22 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
81-90 Payment This amount is identified by the
Amount 6. amount code in position 23 of the
Employer/Transmitter Record. If
position 23 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
91-100 Payment This amount is identified by the
Amount 7. amount code in position 24 of the
Employer/Transmitter Record. If
position 24 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
101-110 Payment This amount is identified by the
Amount 8. amount code in position 25 of the
Employer/Transmitter Record. If
position 25 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
111-120 Payment This amount is identified by the
Amount 9. amount code in position 26 of the
Employer/Transmitter Record. If
position 26 of the
Employer/Transmitter Record is
blank, do not provide for this
payment field.
Next 40 1st Name Line Enter the name of the employee. If
positions Employee fewer than 40 characters are
after Last required, left justify and fill
Payment unused positions with blanks. If
Amount field, more space is required, utilize
see foot- the 2d Name Line field. However,
note. 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 Street Address Enter street address of employee.
positions Employee Left justify and fill with blanks.
after 2d Enter blanks if not available.
Name Line.
Next 40 City, State, ZIP. Enter the City, State, and ZIP Code
positions Code--Employee of the employee, in that
after Street sequence.
Address.
Next field Special Data The last portion of each Employee
after City, Entries. Record may be used to record
State, and Entries Optional information required for State or
ZIP Code Local Government or for other
(maximum purposes.
at 100
positions).
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. INTERMEDIATE RECORD ("J" RECORD)
Write this record after each 100 Employee Records for an Employer have been written. Each Intermediate Record must contain a count of employees and totals of each payment amount reported for the previous 100 Employee Records written on the reel. The Intermediate Record must be followed by a "B" Employee Record, a "D" End of Reel Record, or a "C" End of Employer Record. The new record may be written in the same block as the Intermediate Record. The Intermediate Record cannot be followed by a Tape Mark.
Tape Element name Entry
position
--------------------------------------------------------------------
1 Record Type Enter "J". Must be 1st character of
each Intermediate Record.
2-7 Number of Enter the total number of employees
Employees. covered by the employer 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 employer on
32-43 Control Total 3. this tape reel. Right justify and
44-55 Control Total 4. zero fill. If less than 9 amounts
56-67 Control Total 5. are being reported in the Employee
68-79 Control Total 6. Records, zero fill remaining
80-91 Control Total 7. Control positions. For example: If
92-103 Control Total 8. only 1 payment amount is being
104-115 Control Total 9. reported, zero fill tape positions
for Control Totals 2, 3, 4, 5, 6,
7, 8, and 9.
SEC. 7. END OF EMPLOYER RECORD ("C" RECORD)
Write this record after the last Employee Record for an Employer has been written. A tape reel may contain more than one End of Employer Record.
Each end of Employer Record must contain a count of employees and totals of each payment amount reported for all Employee Records written on the same reel, which have not been summarized in preceding End of Employer Records on the reel. The End of Employer Record must be followed by an "A" Employer/Transmitter Record, a "D" End of Reel Record, or "F" End of Transmission Record. The new Employer/Transmitter Record, however, cannot be written in the same block as the End of Employer Record. A new block, with the new Employer/Transmitter Record as the first record, must be started. The End of Employer Record cannot be followed by a Tape Mark.
Tape Element name Entry
position
--------------------------------------------------------------------
1 Record Type Enter "C". Must be 1st character of
each end of Employer Record.
2-7 Number of Enter the total number of employees
Employees. covered by the employer 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 employer on
32-43 Control Total 3. this tape reel. Right justify and
44-55 Control Total 4. zero fill. If less than 9 amounts
56-67 Control Total 5. are being reported in the Employee
68-79 Control Total 6. Records, zero fill remaining
80-91 Control Total 7. Control positions. For example: If
92-103 Control Total 8. only 1 payment amount is being
104-115 Control Total 9. reported, zero fill tape positions
for Control Totals 2, 3, 4, 5, 6,
7, 8, and 9.
116-127 Pay Period For the first quarter only provide
Employment. information required by Item 14 of
Schedule A, Form 941 (number of
employees). Otherwise, this
information must be shown for each
establishment on paper and must
accompany the tape shipment.
SEC. 8. 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 employees and totals of each payment amount reported for all Employee Records not summarized in End of Employer Records which may precede it on the reel. The counts and totals in the End of Reel Record should summarize only the Employee Records which precede it on the reel. This record cannot be followed by an "A" Employer/Transmitter, "C" End of Employer, or "F" End of Transmission Record. A Tape Mark or Tape Mark and Trailer Label (see Sec. 2.01) may follow.
Tape Element name Entry
position
--------------------------------------------------------------------
1 Record Type Enter "D". Must be 1st character of
each End of Reel Record.
2-7 Number of Enter the total number of employees
Employees. not summarized in the End of
Employer 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. Employer Records on this tape
44-55 Control Total 4. reel. Right justify and zero fill.
56-67 Control Total 5. If less than 9 amounts are being
68-79 Control Total 6. reported on the Employee Records,
80-91 Control Total 7. zero fill remaining Control Total
92-103 Control Total 8. positions. For example: If only 1
104-115 Control Total 9. payment amount is being reported,
zero fill tape positions for
Control Totals 2, 3, 4, 5, 6, 7,
8, and 9.
SEC. 9. END OF TRANSMISSION RECORD ("F" RECORD)
Write this record after the last End of Employer ("C" Record) in the file. This record can be followed only by a Tape Mark or Tape Mark and Trailer Label (see Sec. 2.01).
Tape Element name Entry
position
--------------------------------------------------------------------
1 Record Type Enter "F". Must be 1st character of
the End of Transmission Record.
2-4 Number of Enter total number of employers on
Employers. this file. Zero fill. Right
justify.
5-30 Zeroes Zero fill.
SEC. 10. TAPE LAYOUTS
The following chart 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. 4
1st 2d 2d from Next to Last
Type of file record record last last record
type type record record type
type type
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Single Employer, single reel A B B C 1 F
Single Employer, multiple
reels:
Reel 1 A B B B D 2
Last reel A B B C 1 F
Multiple Employers, single
reel:
Employer 1 A B B B C
Employer 2 A B B B C
Last Employer A B B C 1 F
Multiple employers, multiple
reels; first employer's
records split between reel 1
and reel 2; second employer's
records split between reel 2
and reel 3:
Reel 1: Employer 1 A B B B D 2
Reel 2:
Employer 1 A B B B C
Employer 2 A B B B D 1
Reel 3:
Employer 2 A B B B C
Employer 3 A B B C 1 D 3
Reel 4: Employer 4 or A B B C 1 F
Last Employer.
Multiple Employers, single
transmitter, separate files
for each employer:
File 1: Employer 1: Last A B B C 1 F
reel.
File 2: Employer 2:
Reel 1 A B B B D 2
Last reel A B B C 1 F
File 3: Employer 3: Last A B B C 1 F
reel.
Single Employer, multiple
establishments (employer
submits files from various
locations):
Employer 1:
Establishment 1: A B B C 1 F
Last reel.
Establishment 2: A B B C 1 F
Last reel.
Single Employer, multiple
establishments, same
locations:
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 Employees" and "Control Totals" summarizing all Employee Records written for the Employer on this reel:
2 Must contain "Number of Employees" and "Control Totals" summarizing all Employee Records written on this reel:
3 "Number of Employees" and all "Control Total" fields must be all zeros:
4 In addition to the records shown, an Intermediate (Page) total will be shown after each group of approximately 100 "B" records: Intermediate Total Records are type "J."
- Cross-Reference26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 6011, 6041, 6051; 31.6011(a)-7, 1.6041-1,
1.6041-5, 31.6051-1.) - Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
