IRS Releases Electronic And Magnetic Filing Requirements For W-4S.
Rev. Proc. 2001-16; 2001-1 C.B. 376
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronicwithholding, computationformsforms, federalIRS forms
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-2113 (20 original pages)
- Tax Analysts Electronic Citation2001 TNT 14-11
Superseded by Rev. Proc. 2005-42
Rev. Proc. 2001-16
Publication 1245 (Rev.1-2001)
Reprinted from IR Bulletin 2001-4 dated, January 22, 2001 (and containing copies of Forms 4419, 6466, 6467, and Notice 1027 for taxpayers' use)
IRS/MCC will no longer return problem media in need of
replacement beginning in Tax Year 2001 filed in calendar year
2002. See Part A, Sec. 2.04 for details. In addition, beginning
in calendar year 2003 for Tax Year 2002, IRS/MCC will no longer
accept 9 track tapes for the filing of Forms W-4. See Part B,
Sec. 2.
TABLE OF CONTENTS
PART A. GENERAL
Section 1. Purpose
Section 2. Nature of Changes
Section 3. Where to File and How to Contact the IRS, Martinsburg
Computing Center
Section 4. Filing Requirements
Section 5. Form 4419, Application for Filing Information Returns
Magnetically/Electronically
Section 6. Due Dates
Section 7. Filing Forms W-4 Magnetically/Electronically
Section 8. Replacement Files
Section 9. Effect on Paper Returns
Section 10. Definition of Terms
PART B. MAGNETIC MEDIA SPECIFICATIONS
Section 1. General
Section 2. Tape Specifications
Section 3. Tape Cartridge Specifications
Section 4. 8mm, 4mm, and Quarter-Inch Cartridge Specifications
Section 5. 3 1/2-Inch Diskette Specifications
Section 6. Record Format and Layout
PART C. ELECTRONIC FILING SPECIFICATIONS
Section 1. Background
Section 2. Advantages of Filing Electronically
Section 3. General
Section 4. Electronic Filing Approval Procedure
Section 5. Electronic Submissions
Section 6. Transmittal Requirements
Section 7. Electronic Filing Specifications
Section 8. Dial-up Network/Browser Specifications (Web Interface)
Section 9. Communication Software Specifications (Text Interface)
Section 10. Modem Configuration
Section 11. Common Problems Associated with Electronic Filing
PART D. MISCELLANEOUS INFORMATION
Section 1. Addresses for Martinsburg Computing Center
Section 2. Telephone Numbers for Contacting IRS/MCC
PART A. GENERAL
SECTION 1. PURPOSE
.01 The purpose of this revenue procedure is to update Rev. Proc. 99-47, 1999-49 I.R.B. 624, issued December 6, 1999, (IRS Pub. 1245 Rev. 03-2000), which outlines the requirements and conditions for submitting certain Forms W4, Employee's Withholding Allowance Certificate, magnetically or electronically to the Internal Revenue Service (IRS), Martinsburg Computing Center (MCC). Rev. Proc. 99-47, (IRS Publication 1245 Rev. 03-2000), is superseded by Rev. Proc. 2001-16, (IRS Pub. 1245 Rev. 1-2001).
.02 Revenue procedures are generally revised to reflect legislative and form changes. Comments concerning this revenue procedure or suggestions for making it more helpful can be addressed to Internal Revenue Service, Martinsburg Computing Center, ATTN: IRB Information Support Section, 230 Murall Dr, Kearneysville, WV 25430. Use this revenue procedure to file Forms W-4 submitted for the quarter ending March 31, 2001, and for all subsequent filings.
.03 The following revenue procedures and publications provide more detailed filing procedures for certain information returns and can be obtained by contacting any IRS office or by calling 1-800-829- 3676:
(a) Instructions for Forms 1099, 1098, 5498, and W-2G providing specific instructions on completing and submitting information returns to IRS.
(b) Rev. Proc. 84-33, 1984-1 C.B. 502, regarding the optional method for agents to report and deposit backup withholding.
(c) Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099 Series, 5498, and W-2G.
(d) Publication 1220, Specifications for Filing Form 1098, 1099, 5498, and W-2G Magnetically or Electronically.
(e) Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Magnetically or Electronically.
(f) Publication 1187, Specifications for Filing Form 1042S, Foreign Person's U.S. Source Income Subject to Withholding, Magnetically or Electronically.
.04 Refer to Part A, Sec. 10, for definitions of terms used in this publication.
SECTION 2. NATURE OF CHANGES
Numerous editorial changes have been made to the revenue procedure. Please read the publication carefully and in its entirety before attempting to prepare your magnetic/electronic file for submission. Major changes are italicized. The changes are as follows:
.01 Part B, Sec. 2, Beginning in calendar year 2003 for Tax Year 2003, IRS/MCC will no longer accept 9 track tapes for the filing of Forms W-4. This restriction will apply to fourth quarter 2002 Forms W-4 filed in January 2003. See Part B, Sec. 2.
.02 Electronic filing specifications are in Part C. Numerous changes have been made to these instructions. Please read this part carefully.
.03 Part D is new and contains information on contacting IRS/MCC in a centralized location within the publication.
.04 Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of replacement. Filers will continue to receive a tracking form, listing and letter detailing the reason(s) their media could not be processed. Filers will be expected to send in replacement media within the prescribed time frame. This makes it imperative that filers maintain backup copies and/or recreate capabilities for their information return files.
SECTION 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER
.01 All Forms W-4 filed magnetically or electronically are processed at IRS/MCC. Magnetic media containing Forms W-4 is to be sent to the following address:
IRS-Martinsburg Computing Center
Information Reporting Program
240 Murall Drive
Kearneysville WV 25430
.02 Requests for paper forms and publications can be made by calling the "Forms Only Number" listed in your local telephone directory or by calling the IRS toll-free number 1-800-TAX-FORM (1- 800-829-3676).
.03 Questions pertaining to magnetic media/electronic filing of Forms W-2 must be directed to the Social Security Administration (SSA). Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.
.04 A taxpayer or authorized representative may request a copy of a tax return or a Form W-2 filed with a return by submitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).
.05 The IRS/MCC Call Site, located in Kearneysville, WV, provides service to the payer/employer community (financial institutions, employers, and other transmitters of information returns). The IRS/MCC Call Site answers questions concerning tax law and the magnetic/electronic filing of questionable Forms W-4 as well as information returns (Forms 1096, 1098, 1099, 5498, 5498-MSA, 8027, W-2G, and 1042-S), inquiries dealing with backup withholding due to missing and incorrect taxpayer identification numbers and questions concerning paper filing of Forms W-2 and W-3. Recipients of information returns (payees) should continue to contact 1-800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report information returns.
The Call Site accepts calls from all areas of the country. The number to call is 304-263-8700 or Telecommunications Device for the Deaf (TDD) 304-267-3367. These are toll calls. The Call Site is in operation throughout the year to handle the questions of payers, transmitters, and employers. Due to the high demand for assistance at the end of January and February, it is advisable to call as soon as possible to avoid these peak filing seasons.
.06 Telephone inquiries may be made Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time. The telephone numbers for magnetic media/electronic inquiries or electronic submissions are:
304-263-8700 - Call Site
304-262-2400 - Electronic Filing
304-267-3367 - TDD (Telecommunication Device for the Deaf)
304-264-5602 - Fax Machine
(These are not toll-free telephone numbers.)
TO OBTAIN FORMS & PUBLICATIONS CALL:
1-800-TAX-FORM (1-800-829-3676)
TO OBTAIN FORMS & PUBLICATIONS VIA INTERNET:
www.irs.gov
SECTION 4. FILING REQUIREMENT
.01 Employers are required to send to the IRS quarterly, copies of all Forms W-4 received during the quarter from employees still employed at the end of that quarter who claim:
(a) More than 10 withholding allowances, or
(b) Exempt status and are expected to earn more than $200 a week.
.02 Employers are not required to send other Forms W-4 unless notified by IRS in writing to do so.
.03 Employers may submit all information magnetically or electronically; a combination of magnetic/electronic files and paper documents is acceptable, provided there are no duplications or omissions of documents. However, magnetic/electronic filing is preferred and strongly encouraged.
.04 A Form W-4 with a written statement attached from the employee must be submitted on paper, not on magnetic media. The employer may send paper Forms W-4 each quarter with their paper Form 941. If the employer submits the paper Forms W-4 at any time other than quarterly, a cover letter must be submitted giving the employer's name, address, employer identification number (EIN), and the number of Forms W-4 included.
NOTE: MCC DOES NOT PROCESS PAPER RETURNS. PAPER RETURNS MUST BE FILED WITH THE APPROPRIATE SERVICE CENTER. SEE FORM 941 INSTRUCTIONS FOR THE APPROPRIATE SERVICE CENTER.
SECTION 5. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY
.01 Employers, or their transmitters, who wish to file Forms W-4 magnetically or electronically, must first submit a Form 4419, Application for Filing Information Returns Magnetically/Electronically. Instructions for its completion are on the reverse of the form.
.02 Magnetic/electronic files may not be submitted to IRS/MCC until authorization to file is received by the employer. Requests will be approved or disapproved within 30 days of receipt.
.03 Applications of only those employers or transmitters whose equipment meets the specifications in Part B, Sec. 2, 3, 4, 5 or 6 will be approved.
.04 Once authorization to file has been granted, a five- character alpha/numeric Transmitter Control Code (TCC) will be assigned. Approval will continue in effect in succeeding years provided the requirements of the current revenue procedure are met and there are no equipment changes by the employer or transmitter. Although a TCC may have already been assigned to a transmitter for the filing of information returns, the Form W-4 requires a separate TCC. This TCC must appear on all transmittal forms submitted with magnetic/electronic files, as well as other correspondence. The TCC must also be coded into positions 319-323 of the Form W-4 record. (See Part B, Sec. 7.)
.05 A new application (Forms 4419) is required if
(a) You discontinue filing magnetically/electronically for two years, in which case your TCC may have been reassigned. You may call IRS/MCC to verify if your TCC is still valid.
(b) You previously used a service bureau with its own TCC, but you now have computer equipment compatible with that of IRS, in which case you must request your own TCC.
SECTION 6. DUE DATES
.01 Magnetic/electronic reporting of Forms W-4 to IRS must be at least quarterly (monthly reporting is encouraged). The following are the quarterly due dates:
Period Covered Due Date
______________ ________
January 1 thru March 31 April 30
April 1 thru June 30 July 31
July 1 thru September 30 October 31
October 1 thru December 31 January 31
.02 If any due date falls on a Saturday, Sunday, or legal holiday, the Forms WA are considered timely if they are filed on the next day that is not a Saturday, Sunday, or legal holiday.
SECTION 7. FILING FORMS W-4 MAGNETICALLY/ELECTRONICALLY
.01 A Magnetic Media/Electronic Reporting Package, which includes the current revenue procedure and the necessary transmittal forms, will be mailed to approved filers each year.
.02 If the employer chooses to file magnetically/electronically, then a Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically, must be sent to the IRS/MCC as prescribed in Part A, Sec. 3.
.03 Form 6466 MUST be signed by the employer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent), on behalf of the employer if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption "FOR: (name of employer)."
.04 Although a duly authorized agent signs the affidavit, the employer(s) is held responsible for the accuracy of the Forms W-4 filed magnetically or electronically.
.05 DO NOT REPORT THE SAME INFORMATION ON PAPER DOCUMENTS THAT YOU REPORT MAGNETICALLY/ELECTRONICALLY. If you report part of your returns on paper and part magnetically or electronically, be sure that duplicate returns are not included on both.
.06 Before submitting your magnetic/electronic file, include the following:
(a) A signed Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically along with a Form 6467, Transmittal of Forms W-4 Reported Magnetically/Electronically (Contribution), if you submit data for multiple employers. These forms must be mailed or faxed the same day electronic files are submitted.
(b) Your media (tape, diskette, or cartridge) with an external identifying label. Notice 1027 describes the information which should be included on this self-prepared label.
(c) On the outside of the shipping container, affix the label IRB Special Projects. This label is included in the publication.
.07 IRS/MCC will not return filers' magnetic media after it has been successfully processed. Should filers wish to know if their media was received by IRS/MCC, a delivery service that provides certification of delivery is recommended.
.08 IRS cannot accept any Cash-On-Delivery (COD) or Charged-to- IRS shipments of reportable tax information that an individual or organization is legally required to file. Because of the high volume of data received and shipping cost involved, special shipping containers will not be returned.
.09 Use this record format and processing capabilities to file Forms W-4 submitted for the quarter ending March 31, 2001, and for all subsequent filings.
SECTION 8. REPLACEMENT FILES
THE MAGNETIC MEDIA/ELECTRONIC SPECIFICATIONS CONTAINED IN PART B OF THIS REVENUE PROCEDURE MUST BE STRICTLY ADHERED TO. If files are not processable, they will be returned to you for replacement and resubmission, or submission of paper Forms W-4. Replacement files must be resubmitted to IRS/MCC within 45 days of the date of the enclosed letter. The media should be identified as replacement data by writing, typing or printing "Magnetic Media Replacement" on the external label used on the magnetic media and marking the replacement box on the Form 6466. If filing electronically, you should choose replacement when asked for the type of submission to identify a replacement file before transmission begins.
Note: BEGINNING IN CALENDAR YEAR 2002 FOR TAX YEAR 2001, IRS/MCC WILL NO LONGER RETURN PROBLEM MEDIA IN NEED OF REPLACEMENT. Filers will continue to receive a tracking form, listing and letter detailing the reason(s) their media could not be processed. Filers will be expected to send in replacement media within the prescribed time frame. This makes it imperative that filers maintain backup copies and/or recreate capabilities for their information return files.
SECTION 9. EFFECT ON PAPER DOCUMENTS
.01 Magnetic/electronic reporting to IRS eliminates the need to submit copies of paper Forms W-4.
.02 If part of the Forms W-4 are reported magnetically/electronically and the remainder are reported on paper forms, the paper Forms W-4 must be mailed to the appropriate service center.
SECTION 10. DEFINITION OF TERMS
Employer Generally, an employer is a person or
organization for whom a worker performs
a service as an employee. The employer
has the right to direct and control the
worker. A person or organization paying
wages to a former employee after the
work ends is also considered an
employer.
Employee One who performs services for an
employer.
EIN Employer Identification Number that has
been assigned to the employer by IRS.
File For purposes of this procedure, a file
consists of all magnetic/electronic
records submitted by an employer or
transmitter.
Special Character Any character that is not a numeric, an
alpha or a blank.
Social Security Social Security Number (SSN) that has
Number (SSN) been assigned to the employee by the
Social Security Administration.
Transmitter Person or organization preparing and/or
submitting magnetic/electronic file(s).
Transmitter A five-character alpha/numeric number
Control Code assigned by IRS to the transmitter
(TCC) prior to actual filing
magnetically/electronically. This
number is inserted in Positions 319-323
of your files and must be present
before the file can be processed. An
application Form 4419 must be filed
with IRS to receive this number.
PART B. MAGNETIC MEDIA SPECIFICATIONS
SECTION 1. GENERAL
.01 The specifications contained in this part of the revenue procedure define the required format and content of the records to be included in the magnetic/electronic file. Use this revenue procedure to file Forms W-4 submitted for the quarter ending March 31, 2001 and all subsequent filings.
.02 An external label must appear on each tape, tape cartridge and diskette submitted. Notice 1027 details what information must be on the label. The diskettes used must be MS/DOS compatible.
SECTION 2. TAPE SPECIFICATIONS
Note: Beginning in calendar year 2003 for Tax Year 2003, IRS/MCC will no longer accept 9 track tapes for the filing of Forms W-4. Fourth quarter 2002 Forms W-4 filed by January 31, 2003, can NOT be submitted on 9 track tape.
.01 IRS/MCC can process most magnetic tape files if the following specifications are followed:
(a) 9-track EBCDIC (Extended Binary Coded Decimal Interchange Code) with
(1) Odd parity
(2) Recording density -- 1600 or 6250 BPI
(3) If you use UNISYS Series 1100, you must submit an interchange tape.
(b) 9-track ASCII (American Standard Coded Information Interchange) with:
(1) Odd parity
(2) Recording density -- 1600 or 6250 BPI
.02 All tape files must have the following characteristics:
(a) 0.5 inch (12.7 mm) wide, computer grade magnetic tape,
(b) Tape thickness: 1.0 or 1.5 mils,
(c) Reel diameter: 10.5 inch (26.67 cm), 8.5 inch (21.59 cm), or 7 inch (17.78 cm) and
(d) Reel of tape up to 2400 feet (731.52 m).
.03 All records, including Header and Trailer Labels (if used) must be transmitted using the same density.
.04 The tape records defined in this revenue procedure may be blocked subject to the following:
(a) A block must not exceed 32,550 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's; however, the last block of the file may be filled with 9's or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 350.
(d) All data records are a fixed record length of 350 positions and may not span blocks.
.05 Labeled or unlabeled tapes may be submitted.
.06 For the purposes of this revenue procedure the following must be used:
Tape Mark:
(a) Used to signify the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111(8421).
(c) May follow the header label and precede and/or follow the trailer label.
.07 Do not submit an employee Form W-4 record without the required employer identification information. Every record must contain both employee and employer data.
SECTION 3. TAPE CARTRIDGE SPECIFICATIONS
.01 In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a) Must be IBM 3480, 3490, 3490E, 3590, 3590E or AS400 compatible.
(b) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(1) Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-inch in dimension.
(2) Magnetic tape will be chromium dioxide particle based 1/2- inch tape.
(3) Cartridges must be 18-track or 36-track parallel (See Note).
(4) Cartridges will contain 37,871 CPI (characters per inch) or 75,742 CPI.
(5) Mode will be full function.
(6) The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
(7) Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) may be used.
.02 The tape cartridge records defined in this revenue procedure may be blocked subject to the following:
(a) A block must not exceed 32,550 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9s; how ever, the last block of the file may be filled with 9s or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 350.
(d) Records may not span blocks.
.03 Tape cartridges may be labeled or unlabeled.
.04 For the purposes of this revenue procedure, the following must be used:
Tape Mark:
(a) Used to signify the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111(8421).
(c) May follow the header label and precede and/or follow the trailer label.
Note: Filers should indicate on the external media label and transmittal Form 6466 whether the cartridge is 36-track 18-track.
SECTION 4. 8MM, 4MM AND QUARTER-INCH CARTRIDGE SPECIFICATIONS
.01 In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:
(a) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(1) Created from an AS400 operating system only.
(2) 8mm (.315-inch) tape cartridges will be 2 1/2-inch by 3 3/4- inch.
(3) The 8mm tape cartridges must meet the following specifications:
Tracks Density Capacity
______ _______ ________
1 20 (43245 BPI) 2.3 Gb
1 21 (45434 BPI) 5 Gb
(4) Mode will be full function.
(5) Compressed data is not acceptable.
(6) Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) may be used. However, IRS/MCC encourages the use of EBCDIC. This information must appear on the external media label affixed to the cartridge.
.02 The 8mm (.315-inch) tape cartridge records defined in this revenue procedure may be blocked subject to the following:
(a) A block must not exceed 32,550 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's; however, the last block of the file may be filled with 9's or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 350.
(d) Various COPY commands have been successful, however, the SAVE OBJECT COMMAND is not acceptable.
(e) Records may not span blocks.
.03 For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. QWFTAX may be used as a suggested filename.
.04. For the purposes of this revenue procedure, the following must be used:
Tape Mark:
(a) Used to signify the physical end of the recording on tape.
(b) For even parity use BCD configuration 001111(8421).
(c) May follow the header label and precede and/or follow the trailer label.
.05 IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
.06 4mm (.157-inch) cassettes are acceptable with the following specifications:
(a) 4 mm cassettes will be 2 1/4-inch by 3-inch.
(b) The tracks are 1 (one).
(c) The density is 19 (61000 BPI).
(d) The typical capacity is DDS (DAT data storage) at 1.3 Gb or 2 Gb, or DDS-2 at 4Gb.
(e) The general specifications for 8mm grain cartridges will also apply to the 4mm cassettes.
.07 Various Quarter Inch Cartridges (QIC) (1/4-inch) are also acceptable.
(a) QIC cartridges will be 4" by 6".
(b) QIC cartridges must meet the following specifications:
Size Tracks Density Capacity
____ ______ _______ _________
QIC-24 8/9 5 (8000 BPI) 45Mb or 60Mb
QIC-120 15 15 (10000 BPI) 120Mb or 200Mb
QIC-150 18 16 (10000 BPI) 150Mb or 250Mb
QIC-525 26 17 (16000 BPI) 525Mb
QIC-1000 30 21 (36000 BPI) 1Gb
QIC-2Gb 42 34 (40640 BPI) 2Gb
Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
SECTION 5. 3 1/2-INCH DISKETTE SPECIFICATIONS
.01 To be compatible, a diskette file must meet the following specifications:
(a) 3 1/2-inches in diameter.
(b) Data must be recorded in standard ASCII code.
(c) Records must be a fixed length of 350 bytes per record.
(d) Delimiter character commas(,) must not be used.
(e) Positions 349 and 350 of each record have been reserved for carriage return/line feed (cr/lf) characters.
(f) Filename of QWFTAX must be used. Do not enter any other data in this field. The extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named QWFTAX.001, the second diskette will be QWFTAX.002, etc.
(g) A diskette file may consist of multiple diskettes as long as the file naming conventions are adhered to.
(h) Diskettes must meet one of the following specifications:
Capacity Tracks Sides/Density Sector Size
________ ______ _____________ ___________
1.44 mb 96tpi hd 512
1.44 mb 135tpi hd 512
1.2 mb 96tpi hd 512
.02 3 1/2-inch diskettes are only acceptable if they were created using MS/DOS.
SECTION 6. FORM W-4 RECORD FORMAT AND LAYOUT
.01 This record is used to identify the employer, the employee, number of allowances, and other information that is reported on the paper Form W-4.
.02 ALL RECORDS MUST BE A FIXED LENGTH OF 350 POSITIONS.
.03 Do not begin any record at the end of a block or diskette and continue the same record into the next block or diskette.
FORM W-4 RECORD FORMAT
_____________________________________________________________________
Field
Position Field Title Length Description and Remarks
_____________________________________________________________________
1-9 Employee 9 REQUIRED. Enter the 9-digit SSN
Social assigned to the employee. DO NOT
Security ENTER HYPHENS or ALPHA CHARACTERS.
Number All zeroes, ones, twos, etc., will
(SSN) have the effect of an incorrect
TIN.
10-44 Employee 35 REQUIRED. Enter the name of the
Name employee whose TIN appears in field
Line 1 positions 1-9. Enter the name in the
following order: first name, middle
name (if present), and surname. (Use
initials for the first and middle
names where necessary to insure that
the entire employee surname fits in
the field.) If fewer than 35
characters are used, left-justify and
fill unused positions with blanks.
(1) A blank must be surrounded by
alphas or continued to the end
of the field (e.g., ab . . . b,
aba).
(2) A hyphen in the first position is
to identify an employee with
surname only. Hyphens must be
surrounded by alphas or numerics
and must never occur in the first
position of a name unless
immediately followed by a caret.
(3) A caret is used to define an
internal name control. It must
immediately precede the employee
surname in place of the blank. A
second caret is used to separate
a suffix from the surname (e.g.,
JOHN J.<BLACK;BILL<OAK<JR;AMY
FERN<BROWN<MD).
Note: The only allowable characters are alphas, blanks, numerics,
ampersands, hyphens, and slashes. A minimum of one and a maximum of
two carets (<) can be used. Punctuation, such as, periods and commas
are not allowed and will cause your file to be returned.
45-79 Employee 35 Optional. This line is designated for
Name Line 2 an "in care of" (c/o) situation.
Left-justify and fill unused
positions with blanks. Hyphens and
slashes must be surrounded by
alphas or numerics; ampersands must
be surrounded by blanks; blanks must
be surrounded by alphas or numerics
or continued to the end of the field
(e.g., ab . . . b, aba).
Note: The same exceptions apply as set forth in "Employee Name Line
1" also the use of a percent sign is not valid-use c/o if
necessary.
80-114 Employee 35 REQUIRED. Enter mailing address of
Street employee. Street address should
Address include number, street, apartment or
suite number (or PO Box if mail is
not delivered to street address).
Left-justify and fill unused
positions with blanks. Position 80
must be an alpha or numeric; hyphens
and slashes must be surrounded by
alphas or numerics; ampersands must
be surrounded by blanks; blanks must
be surrounded by alphas or numerics
or continued to the end of the field
(e.g., ab . . . b, aba).
Note: The only allowable characters are alphas, blanks, numerics,
ampersands, hyphens and slashes. Punctuation such as periods and
commas are not allowed and will cause your file to be returned. For
example, the address 210 N. Queen St., Suite #300 must be entered as
210 N Queen St Suite 300.
115-139 Employee 25 REQUIRED. Enter the city, town, or
City post office. If a foreign address,
see Note 2. Left-justify and fill
unused positions with blanks. Enter
APO or FPO, if applicable. Do not
enter state and ZIP Code information
in this field. Position 115 must be
an alpha or numeric; hyphens must be
surrounded by alphas or numerics;
blanks must be surrounded by alphas
or numerics or continued to the end
of the field (e.g., ab . . . b, aba).
Note 1: The only allowable characters are alphas, blanks, numerics,
ampersands, hyphens, and slashes. Punctuation such as periods and
commas are not allowed and will cause your file to be returned. For
example, the city St Louis must be entered as St Louis.
Note 2: For foreign addresses, you may use the 25 position Employee
City field to provide the following information: city and
country name.
140-141 Employee 2 REQUIRED. Enter the two-character
location code of employee address --
must be one of the following:
Note: For foreign addresses, enter xx from table below.
_____________________________________________________________________
Location Code Location Code Location Code
_____________________________________________________________________
Alabama AL Kentucky KY Ohio OH
Alaska AK Louisiana LA Oklahoma OK
American
Samoa AS Maine ME Oregon OR
Arizona AZ Marshall Islands MH Pennsylvania PA
Arkansas AR Maryland MD Puerto Rico PR
California CA Massachusetts MA Rhode Island RI
Colorado CO Michigan MI South Carolina SC
Connecticut CT Minnesota MN South Dakota SD
Delaware DE Mississippi MS Tennessee TN
District of DC Missouri MO Texas TX
Columbia
Federated Montana MT Utah UT
States
of
Micronesia FM Nebraska NE Vermont VT
Florida FL Nevada NV Virginia VA
Georgia GA New Hampshire NH Virgin Islands VI
Guam GU New Jersey NJ Washington WA
Hawaii HI New Mexico NM West Virginia WV
Idaho ID New York NY Wisconsin WI
Illinois IL North Carolina NC Wyoming WY
Indiana IN North Dakota ND Foreign Address,
Iowa IA Northern All Others XX
Kansas KS Mariana Islands MP
_____________________________________________________________________
142-150 Employee 9 REQUIRED. Enter the valid nine-digit
ZIP Code ZIP Code of employee. IF YOU ONLY
HAVE FIVE (5) DIGITS AVAILABLE, LEFT-
JUSTIFY AND ZERO FILL. Blank fill
only if the employee's ZIP Code is
unavailable.
151 Marital 1 REQUIRED. Enter appropriate code from
Status the table below:
Marital Status
Designated Code
______________ ____
Single S
Married M
Married, withhold
at single rate W
No marital status
designated A
152 Exempt Status 1 REQUIRED. Enter "E" if employee claims
exempt status; otherwise, enter blank.
153 BLANK 1 Enter Blank.
154-156 Allowances 3 REQUIRED. Must be a three (3) digit
numeric field corresponding to the
number of allowances claimed by
employee. (It is necessary to file
this Form W-4 with IRS if the number
of allowances is more than ten (10)
or exempt status is claimed.) Field
must be right justified and zero
filled. If no entry, or employee
claimed exempt status, enter blanks.
Position Field Title Length Description and Remarks
157-163 Additional 7
Amount
REQUIRED. Enter any additional amount
of withholding the employee wants
deducted from each pay. Amount must
be entered in U.S. dollars and cents.
The right-most two positions
represent cents. Do not enter dollar
signs, commas, decimal points, or
negative numbers. Right-justify and
zero fill. If no entry, zero-fill.
164-169 BLANK 6 Enter Blanks.
170-178 Employer 9 REQUIRED. The 9-digit EIN assigned to
Identification the employer. DO NOT ENTER HYPHENS,
Number CHARACTERS. All zeroes, ones, twos,
etc., will have the effect of an
incorrect TIN.
179-213 Employer Name 35 REQUIRED. Enter the name of the
Line 1 employer as it appears on employment
tax forms (e.g., Form 941). Any
extraneous information must be
deleted from this name line. Left-
justify and fill with blanks.
Position 179, must be alpha or
numeric; hyphens and slashes must be
surrounded by alphas or numerics;
blanks must be surrounded by alphas
or numerics or continued to the end
of the field (e.g., ab .. b, aba).
Note: The only allowable characters are alphas, blanks, numerics,
ampersands, hyphens, and slashes. Punctuation, such as periods and
commas, are not allowed and will cause your file to be returned.
214-247 Employer 34 If the employer name requires more
Line 2 space than is available in Employer
Name Line 1, enter the remaining
portion of the name in this field.
Left-justify and fill with blanks.
Position 214 must be alpha or
numeric; hyphens must be surrounded
by alphas or numerics; blanks must be
surrounded by alphas or numerics or
continued to the end of the field
(e.g., ab . . . b, aba).
Note: The same exceptions apply as set forth in "Employer Name
Line 1"; also, the use of a percent sign (%) is not valid -- use c/o
if necessary.
248-282 Employer 35 REQUIRED. Enter mailing address of
Street employer. Street address should
include number, street, apartment, or
suite number (or PO Box if mail is
not delivered to street address).
Left-justify and fill unused
positions with blanks. Position 248
must be alpha or numeric; hyphens
must be surrounded by alphas or
numerics or continued to the end of
the field (e.g., ab . . . b, aba).
Note: The only allowable characters are alphas, blanks, numerics,
ampersands, hyphens and slashes. Punctuation such as periods and
commas are not allowed and will cause your file to be returned. For
example, the address 210 N. Queen St., Suite #300 most be entered as
210 N Queen St Suite 300.
283-307 Employer 25 REQUIRED. Enter the city, town or
City post office. Enter APO or FPO if
applicable. Do not enter state and
ZIP Code information in this field.
Position 283 must be alpha or
numerics; blanks must be numeric;
hyphens must be surrounded by alphas
or numerics; blanks must be
surrounded by alphas or numerics or
continued to the end of the field
(e.g., ab . . . b, aba).
Note: The only allowable characters are alphas, blanks, numerics,
ampersands, hyphens, and slashes. Punctuation such as periods and
commas are not allowed and will cause your file to be returned. For
example, the city St. Louis must be entered as St. Louis.
308-309 Employer 2 REQUIRED. Enter location code of
State Code employer. Must use abbreviation shown
in the location abbreviation table
for Employee Location Code (field
positions 140-141).
310-318 Employer 9 REQUIRED. Enter the valid nine digit
ZIP Code ZIP Code of employer. IF YOU ONLY
HAVE FIVE (5) DIGITS AVAILABLE, LEFT-
JUSTIFY AND ZERO FILL. Blank fill
only if employer's ZIP Code is
unavailable.
319-323 Transmitter 5 REQUIRED. Enter 5-character
Control Transmitter Control Code (TCC)
Code assigned by IRS/MCC.
324-331 Form W-4 8 REQUIRED. Enter date located on
Date signature line Form W-4. If no date
entered, generate current system
date. Format as YYYYMMDD (e.g.,
19991231). Exempt Status Form W-4
Compare "year effective date" on Line
7 to signature date. If year entered
on Line 7 is later than signature
date, use Form W-4 date as a 01/01
receipt for subsequent calendar year
(e.g., Line 7 of Form W-4 shows an
exempt status date of 2000 but
signature date is 19991031, use
20000101 as Form W-4 date.)
332-348 BLANK 17 Enter Blanks.
349-350 BLANK 2 Enter blanks, or carriage return/line
feed (CR/LF) characters.
_____________________________________________________________________
FORM W-4 RECORD LAYOUT
_____________________________________________________________________
Employee
Social Employee Employee Name Employee Street Employee City
Security Name Line 2 Address
Number Line 1
_____________________________________________________________________
1-9 10-44 45-79 80-114 115-139
_____________________________________________________________________
_____________________________________________________________________
Employee State Employee Zip Marital Exempt BLANK Allowances
Code Status Status
_____________________________________________________________________
140-141 142-150 151 152 153 154-156
_____________________________________________________________________
_____________________________________________________________________
Additional BLANK Employer Employer Employer
Identification Name Line 1 Name Line 2
Number
_____________________________________________________________________
157-163 164-169 170-178 179-213 214-247
_____________________________________________________________________
______________________________________________________________________
Employer Employer Employer State Employer Transmitter
Street City Code Zip Code Control
Code
Line 1
_____________________________________________________________________
249-282 283-307 309-309 310-318 319-323
_____________________________________________________________________
_____________________________________________________________________
Form W-4 Date BLANK BLANK or
CR/LF
_____________________________________________________________________
324-331 332-348 349-350
_____________________________________________________________________
PART C. ELECTRONIC FILING SPECIFICATIONS
SECTION 1 BACKGROUND
.01 All electronic filing of information returns are received at IRS/MCC via the FIRE (Filing Information Returns Electronically) System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic filing of information returns only. The telephone number for electronic filing is (1-304-262-2400). Publications and forms are no longer available electronically from MCC. Users needing publications and forms will need to download them from the IRS' Web Site at www.irs.gov or order them by calling 1-800-TAX-FORM (1-800-829- 3676).
SECTION 2. ADVANTAGES OF FILING ELECTRONICALLY
Some of the advantages of filing electronically are as follows:
(1) Results available within 10 workdays as to the acceptability of the data transmitted. It is the filer's responsibility to dial back in and check results.
(2) Better customer service due to on-line availability of transmitter's files for research purposes.
SECTION 3. GENERAL
.01 Electronic filing of Forms W-4, originals, and replacements of information returns is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper submissions, but is not a requirement. Transmitters filing electronically will fulfill the magnetic media requirements for those withholding agents whom are required to file magnetically. It may also be used by withholding agents who are under the filing threshold requirement, but would prefer to file their information returns this way. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically.
.02 The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist tax- payers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Customer Service toll-free number (1-800-829-1040) for assistance.
.03 Files submitted to IRS/MCC electronically must be in standard ASCII code. No magnetic media or paper forms are to be submitted with the same information as the electronically submitted file.
.04 The format is the same for electronically filed records as they are for 3 1/2-inch diskettes, tapes, and tape cartridges, and must be in standard ASCII code. For electronically filed documents, each transmission is considered a separate file.
SECTION 4. ELECTRONIC FILING APPROVAL PROCEDURE
.01 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting their files electronically. (Filers who currently have a TCC for magnetic media filing do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 5, for information on how to obtain a TCC.
.02 Once a TCC is obtained, electronic filers assign their own passwords and do not need prior or special approval.
.03 For all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. Passwords are user assigned at first logon and are up to 8 alpha/numerics, which are case sensitive. A filer who forgets their password, can call 304-263-8700 for assistance.
Note: Passwords are case sensitive.
SECTION 5. ELECTRONIC SUBMISSIONS
.01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30a.m. and 4:30 p.m. Eastern time by calling 304-263-8700.
.02 The FIRE System will be down yearly from December 29 through January 7. This will allow time for IRS/MCC to update its system to reflect current year changes.
.03 Data compression is encouraged when submitting information return electronically. WinZip and PKZip are acceptable compression packages. UNIX COMPRESS may be acceptable; however, a test file is recommended to verify compatibility. IRS/MCC cannot accept self- extracting zip files or compressed files containing multiple files.
The time required to transmit information returns electronically will vary depending on the modem speed and the type of data compression used, if any. The time required to transmit a file can be reduced by as much as 95 percent by using software compression and hardware compression.
The following are actual transmission rates achieved in test uploads at MCC using compressed files. The actual transmission rates will vary depending on the modem speeds.
_____________________________________________________________________
Transmission
Speed in bps 1000 Records 10,000 Records 100,000 Records
_____________________________________________________________________
19.2K 34 Sec. 6 Min. 60 Min.
56K 20 Sec. 3 1/2 Min. 33 Min.
128K (ISDN) 8 Sec. 1 Min. 10 Min.
_____________________________________________________________________
.04 Files submitted electronically will be assigned a unique filename by the FIRE System (the users may name files anything they choose from their end). The filename assigned by the FIRE System will consist of submission type [ORIG (original), or REPL (replacement)], the filer's TCC and a four digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS assigned filename would be ORIG.44444.0001. Record the filename. This information will be needed by MCC in order to identify the file, if assistance is required, and to complete Form 6466.
.05 Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result in duplicate filing. A new file should be sent consisting of the records that had not previously been submitted.
SECTION 6. TRANSMITTAL REQUIREMENTS
.01 The results of the electronic transmission will be available in the File Status area of the electronic system within 10 workdays; however, no further processing will occur until the signed Form 6466 is received. The Form 6466 must be postmarked by the due date of the return. No return is considered filed until a Form 6466 is received by IRS/MCC.
.02 Form 6466, which is located in the back of this publication, can be ordered by calling the IRS toll-free forms and publications order number 1-800-TAX-FORM (1-800-829-3676), or it may be computer- generated. It may also be obtained from the IRS's Internet Web Site at www.irs.gov. If a filer chooses to computer-generate Form 6466, all of the information contained on the original form, including the affidavit, must also be contained on the computer- generated form.
.03 Forms 6466 should be mailed to the following address:
If by Postal Service, air or truck freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Electronic Filing Coordinator
240 Murall Drive
Kearneysville, WV 25430
Please indicate on the envelope the following message:
CONTAINS FORM 6466 INFORMATION -- NO MAGNETIC MEDIA
SECTION 7. ELECTRONIC FILING SPECIFICATIONS
.01 The FIRE System is designed exclusively for the filing of Forms 1042-S, 1099, 1098, 5498, 8027, W2-G, and W-4.
.02 A transmitter must have a TCC before a file can be transmitted. If you have a TCC for magnetic media filing, that TCC can also be used for electronic filing.
.03 It is the filer's responsibility to dial back to verify the acceptability of files submitted by checking the file status area of the System. These reports will be available on the electronic system in 10 workdays after the transmission is received by IRS/MCC.
.04 Contact the FIRE System by dialing 304-262-2400. This number supports analog connections from 1200bps to 56Kbps or ISDN BRI 128Kbps connections. The system can be accessed via Dial-up network/web browser (see Section 8) or communications software (see Section 9). The Dial-up network/web browser will provide an Internet-like look without going through the Internet (point-to- point). If you do not have this capability, a text interface is provided that can be accessed via communication software such as Hyperterminal, Procomm, PCAnywhere, etc.
SECTION 8. DIAL-UP NETWORK/BROWSER SPECIFICATIONS (WEB INTERFACE)
.01 The following are some general instructions (many of these settings may already be set by default in your software):
Dial-up network settings:
(a) Set dial-up server type to PPP
(b) Set network protocol to TCP/IP
Browser settings:
(a) Set to receive 'cookies'
(b) Enable JavaScript or Jscript
(c) Browser must be capable of file uploads (i.e., Internet Explorer 4.0, Netscape 2.0 or higher)
(d) Enter the URL address of http://10.225.224.2 (Remember this is a point-to-point connection, not the Internet.)
.02 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since most of our filers use Windows 95, 98 or NT software, the following instructions are geared toward those products.
UPLOADING FILES WITH DIAL-UP NETWORKING/WEB BROWSER IN WINDOWS 95/98
(1) This is a point-to-point connection -- not the Internet.
(2) Your browser must be capable of file uploads, i.e., Internet Explorer 4.0 or Netscape Navigator 2.0 or higher.
(3) If you currently access the Internet via a LAN or a PROXY server, you will need to disable those options in your browser and enable 'Connect to the Internet using a modem'.
Select Programs
Accessories
Communications (Windows 98)
Dial-Up Networking
First time connecting with Dial-Up Network (If you have logged on previously, skip to Subsequent Dial-up Network Connections.)
The first time you dial-in, you will need to configure your Dial-Up Networking.
Select 'Make new connection'.
Type a descriptive name for the system you are calling.
Select your modem.
Click 'Next'
Enter area code 304 and telephone number 262-2400.
Click 'Next'.
When you receive a message that you have successfully created a
new Dial-Up Networking connection, click 'Finish'.
Click 'Connect' to dial. If you are prompted for a
username and password, complete according to local procedures;
otherwise, click 'OK'.
When you receive the message that you have connected to our
system, click on your Web Browser (remember, you are not
connecting via the Internet -- this is a point-to-point
connection).
In the URL Address enter http://10.225.224.2 and press
ENTER.
Subsequent Dial-Up-Network connections
Click 'Connect.
If prompted for user name and password, complete according to
local procedures; otherwise, click 'OK'.
When you receive 'Connection Complete', click 'OK'.
Click on your Web Browser (remember, you are not connecting
via the Internet).
In the URL Address enter http://10.225.224.2 and press
ENTER.
First time connection to The FIRE system (If you have logged on previously, skip to Subsequent Connections to the FIRE System.)
Click 'Create New Account'.
Fill out the registration form and click 'Create'.
Enter your logon name (most users logon with their first
and last name).
Enter your password (the password is user assigned and is
case sensitive).
Click 'Create'.
If you receive the message 'account created', click 'OK'
Click 'Start the Fire Application.'
Subsequent connections to The FIRE system
Click 'Log On'.
Enter your logon name (most users logon with their first
and last name).
Enter your password (the password is user assigned and is
case sensitive).
At Menu Options:
Click 'Information Returns'
Enter your TCC:
Enter your EIN.
Click 'Submit'.
The system will then display the company name, address, city,
state, ZIP code, and phone number.
This information will be used to contact or send any
correspondence regarding this transmission. Update as
appropriate and/or click 'Accept'.
Click one of the following:
Original File
Replacement File (if you select this option, select one of
the following):
FIRE Replacement (file was originally transmitted on this
system) Click file to be replaced
Magnetic Media Replacement File
Enter the alpha character from Form 9267, Media Tracking
Slip, that was returned with your magnetic media shipment.
Click 'Submit'.
Enter the drive/path/filename of the file you want to
upload or click 'Browse' to locate the file.
Click 'Upload'.
When the upload is complete, the screen will display the total bytes received and the file name to be recorded on your Form 6466 Box 7b.
If you have more files to upload for that TCC:
Click 'File Another'; otherwise,
Click 'Back to Main Menu'.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 10 business days.
At the Main Menu:
Click 'File Stats'.
Enter your TCC.
Enter your EIN.
Click 'Search'.
If 'Results' indicate:
'File Good' and you agree with the 'Count of Payees' and
have mailed your Form 6466, you are finished with this file.
(Form 6466 is not needed on a replacement file unless the number
of payees has changed from the original/correction file.)
'File Bad' -- Correct the errors and resubmit the file as a
'replacement'.
'Not Yet Processed' - File has been received, but we do not have
results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your
transmission.
When finished viewing your files, click on 'Main Menu'.
Click 'Log Off'.
Close your Web Browser.
IMPORTANT
Go back into your Dial-Up Network and click 'hang-up'; otherwise, you may stay connected and incur unnecessary phone charges.
SECTION 9. COMMUNICATION SOFTWARE SPECIFICATIONS (TEXT INTERFACE)
.01 Communications software settings must be:
- No parity
- Eight data bits
- One stop bit
.02 Terminal Emulation must be VT100.
.03 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since most of our filers use Windows 95, 98 or NT software, the following instructions are geared toward those products (Pro-comm, PCAnywhere and many other communications packages are also acceptable and the product does not necessarily need to be Windows based.):
UPLOADING FILES USING HYPERTERMINAL IN WINDOWS 95, 98 OR NT
Select Programs
Accessories
Communications (Windows 98)
Hyperterminal
The first time you log on, select Hyperterminal, Hyperterm or
Hyperterm.exe, whichever is available on your system. Thereafter
you can just select the icon that you have saved.
A box will appear titled 'Connection Description'.
Enter a name and choose an icon for the connection:
Country Code: United States of America
Area Code: 304
Phone Number: 262-2400
Connect Using: (default)
(If you need to modify the phone number, select File, then
Properties to enter defaults for the area code, phone
numbers, and/or special access codes.)
Click on Dial.
A 'Connect' box will appear to show the status.
Once you have connected to The FIRE System, if you do not get a
menu within a few seconds, press the ENTER key one time.
First Time Logon
When you have connected to the system, enter 'new' to
create your logon name and password. Complete the
registration information and enter 'y' to create account.
Logon Name and Password
Logon Name: Enter a logon name. Most users enter their first and
last name as the logon name.
Password: Enter a password of your choosing (1-8 alpha/
numerics -- case sensitive).
After entering the password, you will go to the Main Menu.
Transferring Your Electronic File
Enter 'A' for Electronic Filing.
After reading Information Notice, press ENTER.
Enter 'A' for Form 1098, 1099, 5498, W-2G, 1042-S, 8027 and
Questionable forms W-4.
Press the Tab key to advance to TCC box; otherwise, enter
'E' to exit.
Enter your TCC:
Enter your EIN:
The system will then display the company name, address,
city, state, VP code, and phone number. This information
will be used to contact or send correspondence (if
necessary) regarding this transmission. If you need to
update, enter 'n' to change information; otherwise, enter
'y' to accept.
Select one of the following:
'A' for an Original file
'B' for a Replacement file
If you selected 'b' for a replacement file, select one of the
following:
'A' Replacement Files For This System
This option is to replace an original/correction file that
was submitted electronically on this system but was bad and
needs to be replaced. Select the file needing replaced.
'B' Magnetic media replacement files
Enter the alpha character from Form 9267, Media Tracking
Slip, that was returned with your magnetic media shipment.
Choose one of the following protocols (Hyperterminal is normally
set to Zmodem by default):
X -- Xmodem
Y -- Ymodem
Z -- Zmodem (Zmodem will normally give you the fastest
transfer rate.)
At this point, you must start the upload from your PC.
To send a file:
Go to the hyperterminal menu bar
Click on Transfer.
Click on Send file.
A box will appear titled 'Send File'.
Enter the drive/path/filename or click on Browse to locate
your file.
Click on Send.
When the upload is complete the screen will display the total
bytes received and the file name to be recorded on your Form 6466,
Box 7b.
Press ENTER to continue.
If you have more files to send for the same TCC/EIN, enter 'Y';
otherwise, enter "n".
It is your responsibility to check the acceptability of your
file; therefore, be sure to dial back into the system in 10 business
days.
At the Main Menu:
Enter 'B' for file status.
Press the Tab key to advance to TCC box; otherwise, enter 'E' to
exit.
Enter your TCC:
Enter your EIN:
Choose the appropriate option.
Tab to the file you want to look at and press ENTER.
If 'Results' indicate:
'File Good' and you agree with the 'Count of Payees' and have
mailed your Form 6466, you are finished with this file. (Form
6466 is not needed on a replacement file unless the number of
payees changes from the original/correction file.)
'File Bad' -- Correct the errors and resubmit the file as a
replacement.
'Not Yet Processed' -- File has been received, but we do not have
results available yet. Please check back in a few days.
When you are finished, enter 'E' from the Main Menu to logoff. Enter '2' to hang-up.
SECTION 10. MODEM CONFIGURATION
.01 Hardware features
(a) Enable hardware flow control
(b) Enable modem error control
(c) Enable modem compression
SECTION 11. COMMON PROBLEMS ASSOCIATED WITH ELECTRONIC FILING
The following are the major non-format errors associated with electronic filing:
1. No Form 6466, Transmittal of Forms W-4 Reported Magnetically/Electronically.
Even though you have sent your information returns electronically, you still need to mail a signed Form 6466 by the due date of the return. See Part C, Section 6.03, for the mailing address.
2. Transmitter does not dial back to the electronic system to determine file acceptability.
The results of your file transfer are posted to the FIRE System within ten business days. It is your responsibility to verify file acceptability and, if the file contains errors, you will be mailed a listing of the errors. Date received and number of payee records are also displayed.
3. Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
4. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files.
5. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement file to replace the original file.
Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (10 business days after file was transmitted). If you do not want us to process the file, you must first contact us at 304-263-8700 to see if this is a possibility. However, this will count as a replacement.
6. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code.
Part D. Miscellaneous Information
Section 1. Addresses for Martinsburg Computing Center
To submit an application to file, Form 6466, correspondence, and magnetic media files, use the following:
Mailing by U.S. Postal Service, truck, or air freight:
IRS -- Martinsburg Computing Center
Information Reporting Program
240 Murall Drive
Kearneysville, WV 25430
Section 2. Telephone Numbers for Contacting IRS/MCC
Information Reporting Program Call Site: 304-263-8700
Telecommunication Device for the Deaf (TDD): 304-267-3367
Between 8:30 a.m. and 4:30 p.m. Eastern Time
Monday through Friday
Electronic Filing via FIRE -- 1-304-262-2400
Information Returns FAX Machine: 304-264-5602
HOURS OF OPERATION -- FIRE SYSTEM & FAX
24 HOURS A DAY
7 DAYS A WEEK
This is the end of Publication 1245 for Tax Year 2000.
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronicwithholding, computationformsforms, federalIRS forms
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2001-2113 (20 original pages)
- Tax Analysts Electronic Citation2001 TNT 14-11