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SERVICE ISSUES GUIDANCE FOR MAGNETIC TAPE FILING OF FORMS W-4.

SEP. 14, 1987

Rev. Proc. 87-47; 1987-2 C.B. 635

DATED SEP. 14, 1987
DOCUMENT ATTRIBUTES
Citations: Rev. Proc. 87-47; 1987-2 C.B. 635

Superseded by Rev. Proc. 90-9

Rev. Proc. 87-47

                              CONTENTS

 

 

PART A. GENERAL

 

 

     SECTION 1. PURPOSE

 

     SECTION 2. NATURE OF CHANGES

 

     SECTION 3. APPLICATION FOR MAGNETIC MEDIA REPORTING

 

     SECTION 4. FILING DATES

 

     SECTION 5. FILING OF MAGNETIC MEDIA REPORTS

 

     SECTION 6. PROCESSING OF MAGNETIC MEDIA RETURNS

 

     SECTION 7. EFFECT ON PAPER DOCUMENTS

 

     SECTION 8. ADDITIONAL INFORMATION

 

     SECTION 9. DEFINITION OF TERMS

 

 

PART B. MAGNETIC TAPE SPECIFICATIONS

 

 

     SECTION 1. GENERAL

 

     SECTION 2. LABEL CONVENTIONS

 

     SECTION 3. RECORD LENGTH AND BLOCKING

 

     SECTION 4. EFFECT ON OTHER DOCUMENTS

 

     SECTION 5. CALENDAR

 

 

PART A. -- GENERAL

SECTION 1. PURPOSE

.01 The purpose of this revenue procedure is to update Rev. Proc. 86-13, 1986-1 C.B. 535, (IRS Pub. 1245), which outlines the requirements and conditions for submitting certain Forms W-4, Employee's Withholding Allowance Certificate, on magnetic tape to the Internal Revenue Service (IRS), National Computer Center (NCC). It also makes certain other changes based on new requirements contained in The Tax Reform Act of 1986.

.02 Employers may submit all information on magnetic tape; or a combination of tape records and paper documents is acceptable, provided there is no duplication or omission of documents.

.03 Employers are required to receive a new Form W-4 or Form W-4A from all employees before October 1, 1987.

.04 Employers are required to send to IRS quarterly copies of all Forms W-4 received during the quarter from employees still employed at the end of the quarter who claim the following:

(a) More than ten (10) withholding allowances, or

(b) Exempt status and are expected to earn more than $200 a week.

Employers are not required to send any others unless notified by IRS in writing to do so. Employers are required also to notify certain employees not having income tax withheld that they may be eligible for a tax refund because of the Earned Income Credit (EIC) since the amount of EIC that exceeds the tax liability is refunded. Employers can notify these employees by giving them Notice 797 with their Forms W-2s (or within 1 week before or after giving the W-2).

SEC. 2. NATURE OF CHANGES

.01 There are two major changes in the lengths of tape fields; i.e., "Employee Zip Code" is increased from 5 to 9 positions and "Allowances" is increased from 2 to 3 positions. As a result, all tape positions starting at position 142 are changed.

YOUR PROGRAMS MUST BE UPDATED TO INCORPORATE THESE CHANGES.

.02 In Part B, Magnetic Tape Specifications, Section 1. General, note the changes for the Interrecord Gap. Also, see instructions regarding use of special characters.

.03 The filing requirement for Form 4419 is changed from Quarterly to Yearly. This does not affect the quarterly reporting of the information returns.

.04 In Part A, Section 9, General, "Definition of Terms" has been added.

.05 A Calendar which is also included in Circular E has been added at the end of this revenue procedure.

.06 Other changes are editorial in nature only.

SEC. 3. APPLICATION FOR MAGNETIC MEDIA REPORTING

.01 Employers or transmitters who wish to file on magnetic tape must submit a Form 4419, Application for Magnetic Media Reporting of Information Returns. (Copy attached at the end of this publication. Instructions for its completion are on the reverse side of the form.)

.02 Magnetic tape returns may not be filed with IRS until authorization to file is received. Requests will be approved or disapproved within 30 days of receipt.

.03 Only applications of employers or transmitters whose tape files meet the specifications in Part B, Section 1, will be approved.

.04 In general, once authorization to file on magnetic tape has been granted, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and such 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 been already assigned to a transmitter from a previous filing of information returns other than Form W-4, the W-4 program requires a separate TCC of its own. This TCC must appear on all transmittal forms submitted with magnetic media files as well as other correspondence.

.05 New applications are required whenever:

(a) You have made hardware or software changes that would affect the characteristics of the magnetic media submission, in which case a new TCC may be necessary.

(b) You discontinue filing on magnetic media for a year, in which case your TCC may have been reassigned. In the past it was necessary to refile if you missed one quarter. This requirement is changed to "yearly".

(c) You have used a Service Agency in the past to prepare your files but now have computer equipment compatible with that of IRS, in which case you must request your own TCC.

If any of the above conditions apply to you, contact the IRS NCC Magnetic Media area for clarification at (304) 263-8700.

SEC. 4. FILING DATES

Magnetic tape reporting of Forms W-4 to IRS must be at least quarterly (monthly reporting is encouraged) following the quarter ending 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

 

 

SEC. 5. FILING OF MAGNETIC MEDIA REPORTS

.01 A Magnetic Tape Reporting package (MTR), which includes all packaging, shipping, and mailing instructions, and the necessary transmittals and labels will be mailed to approved filers each year.

.02 If the employer chooses to file paper copies (originals are for your records), then a cover letter which includes the employer's name, address, employer identification number, and the number of Forms W-4 being submitted, must be sent to the service center where Forms 941 are filed. The paper copies may also be submitted as an attachment to Form 941.

If the employer chooses to file on magnetic media, then a Form 6466 Transmittal of Magnetic Tape of Form W-4, Employee's Withholding Allowance Certificate, must be sent to the IRS National Computer Center as prescribed in Part A, Section 8.

NOTE: NCC DOES NOT PROCESS ANY PAPER RETURNS. PAPER RETURNS MUST BE FILED WITH THE APPROPRIATE SERVICE CENTER.

.03 The affidavit appearing on Form 6466 should be signed by the employer(s); however, the transmitter, service bureau, or disbursing agent may sign the affidavit on behalf of the employer(s) if all the following conditions are met:

(a) The agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under the state law.

(b)(i) The agent has the responsibility (either oral, written, or implied) conferred on it by the employer to request the Taxpayer Identification Numbers (TINs) of employees (or others for whom information is being reported), or

(ii) If the return of more than one employer is included in a single tape submission, covered by a single Form 6466, each employer has attested by affidavit to the transmitter, service bureau, paying agent, or disbursing agent that the payer has complied with the law in attempting to secure correct TINs.

(c) The agent signs the form and adds the caption "For: (name of employer or other person required to file)."

.04 Although a duly authorized agent signs the affidavit, the employer is held responsible for the accuracy of Form W-4 contained on magnetic tape.

SEC. 6. PROCESSING OF MAGNETIC MEDIA RETURNS

.01 THE MAGNETIC TAPE SPECIFICATIONS CONTAINED IN PART B OF THIS REVENUE PROCEDURE MUST BE STRICTLY ADHERED TO. If files are unprocessable, they will be returned to you for replacement and resubmission of tapes or for submission of copies of paper Forms W-4. Replacement files must be submitted to IRS as soon as possible and should be identified as "magnetic media replacements" (write, type or machine print in upper case letters). This identification must also appear on the external label of the magnetic media shipment.

.02 IRS will process the information from the original tapes and will return the original tapes to the employer. Normally tapes will be returned either within three months after the quarterly due date for submission to IRS or within three months after actual receipt of acceptable tapes, whichever is later.

.03 IRS cannot accept any COD (Cash-on-Delivery) or Charge-to-IRS shipments of reportable tax information that an individual or organization is legally required to submit. Do not use special containers because IRS cannot guarantee their return. When shipping more than one box, number the boxes in sequence (Box 1 of 4, 2 of 4, etc.). Use the shipping label, Form 4801, on the outside of the shipping container.

SEC. 7. EFFECT ON PAPER DOCUMENTS

.01 Magnetic tape reporting to IRS eliminates the need to submit copies of paper Forms W-4. However, employers must maintain the original Forms W-4, either on magnetic media or on paper for their records; or they must have the ability to reconstruct the data for four years.

.02 If part of the Forms W-4 are reported on magnetic tape and the remainder are reported on paper copy forms, those paper copy returns must be filed on the prescribed forms and, as stated earlier in Section 5.02, filed with the appropriate service center.

SEC. 8. ADDITIONAL INFORMATION

.01 Effective January 1, 1986, all magnetic media processing was centralized at the IRS National Computer Center (NCC) in Martinsburg, West Virginia. Functions previously performed by the magnetic media coordinators at the service centers are being performed at NCC.

.02 All magnetic media files must now be submitted to NCC at the address shown below. In addition, all correspondence and telephone contacts regarding magnetic media related forms, publications, information, and applications for reporting on magnetic media must be directed to:

    Magnetic Media Reporting

 

    National Computer Center

 

    Internal Revenue Service

 

    P. O. Box 1359

 

    Martinsburg, WV 25401-1359

 

 

Land carriers use the following address:

 

 

    Magnetic Media Reporting

 

    National Computer Center

 

    Internal Revenue Service

 

    Route 9 and Needy Road

 

    Martinsburg, WV 25401

 

 

The hours of operation are from 8:30 a.m. to 6 p.m. Eastern Time Zone, Monday thru Friday. The telephone number is (304) 263-8700.

Requests for paper forms or material related to paper filing should be requested by calling the "Forms Only Number" listed in the local telephone directory under Internal Revenue Service.

SEC. 9. DEFINITION OF TERMS

 EMPLOYER                Generally, an employer is a person or

 

                         organization for whom a worker performs a

 

                         service as an employee. The employer usually

 

                         gives the worker the tools and place to work

 

                         and has the right to fire the worker. A

 

                         person or organization paying wages to a

 

                         former employee after the work ends is also

 

                         considered an employer.

 

 EMPLOYEES:              People in business for themselves are not

 

                         employees. For example, doctors, lawyers,

 

                         veterinarians, construction contractors, and

 

                         others in an independent trade in which they

 

                         offer their services to the public are

 

                         usually not employees.

 

                         Generally, employees can be defined either

 

                         under common law or under special statutes

 

                         for special purposes:

 

  COMMON LAW EMPLOYEES   Anyone who performs services is an employee

 

                         if you, as an employer, can control what will

 

                         be done and how it will be done. This is so

 

                         even when you give the employee freedom of

 

                         action. What matters is that you have the

 

                         legal right to control the method and result

 

                         of the services.

 

  STATUTORY EMPLOYEE     If someone who works for you is not an

 

                         employee under the common law rules explained

 

                         above, do not withhold Federal Income tax

 

                         from his or her pay. While the person may not

 

                         be a common law employee, he/she is

 

                         considered an employee for social security

 

                         purposes. (See Circular E, Employer's Tax

 

                         Guide for a more thorough explanation).

 

 b                       Denotes a blank position. Enter blank(s) when

 

                         this symbol is used ("b"). This appears

 

                         throughout the record descriptions.

 

 EIN                     Employer Identification Number that has been

 

                         assigned by IRS.

 

 File                    For purposes of this procedure, a file

 

                         consists of all magnetic tape records

 

                         submitted by an employer or transmitter.

 

 Special Character       Any character that is not a numeral, a letter

 

                         or a blank.

 

 SSA                     Social Security Administration.

 

 SSN                     Social Security Number.

 

 Taxpayer Identification May be either an EIN or SSN.

 

  Number (TIN)

 

 Transmitter             Person or organization preparing magnetic

 

                         tape file(s).

 

 Transmitter Control     A five character alpha/numeric number

 

  Code (TCC)             assigned by IRS to the transmitter prior to

 

                         actual filing on magnetic media. This number

 

                         is inserted in Position 315-319 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.

 

 Invalid W-4             Any unauthorized changes or additions to Form

 

                         W-4 makes it invalid. (See Page 7, Circular

 

                         E, Employer's Tax Guide.)

 

 

PART B. MAGNETIC TAPE SPECIFICATIONS

SECTION 1. GENERAL

.01 These specifications prescribe the required format and content of the records to be included in the file but not the methods or equipment to be used in their preparation. If you are unable to use the special characters specified in this Revenue Procedure, please contact us to let us know what characters you will be using as substitutes. Usually, IRS will be able to process any compatible tape file. To be compatible, tape files must meet all the following specifications:

(a) Type of Tape--1/2 inch Mylar base, oxide coated

(b) Interrecord Gap:

(1) .6-inch for 800 or 1600 BPI density 9 track

(2) .3-inch for 6250 BPI density 9 track

(c) Recording Code--9-track ASCII (American Standard Coded Information Interchange) with:

(1) Odd parity, and

(2) A density of 800, 1600, or 6250 BPI (bits per inch).

.02 Conversion facilities are currently available for the following tapes:

Recording Code--9-track EBCDIC (Extended Binary Coded Decimal Interchange Code) with:

(1) Odd parity, and

(2) A density of 800, 1600, or 6250 BPI.

.03 The employer or the transmitter must affix an external label to each tape with the following information:

(a) Name of transmitter

(b) Number of data records on that reel

(c) Recording Code (ASCII, EBCDIC, or BCD)

(d) Density (800, 1600, or 6250 BPI)

(e) Track (9)

(f) Parity (odd)

(g) Manufacturer and model of main frame and tape drives

(h) Sequence number of reel and total number of reels in the file (for example, 1 of 3, 2 of 3, etc.)

.04 All records, including Header and Trailer Labels (if used) must be transmitted using the same density.

.05 Do not submit an employee W-4 record without the required Employer Identification Number. Every record must contain both employee and employer data.

SEC. 2. LABEL CONVENTIONS

.01 Header Labels, Trailer Labels, Record Marks, and Tape Marks are all optional. They may be used as required by the transmitter's equipment or programming. If used, they must conform to the following standards:

(a) Header Labels:

(1) Transmitters may use standard headers, provided they begin with 1HDR, HDR1, VOL1 or VOL 2.

(2) Header labels may not exceed 80 characters in length.

(b) Trailer Labels:

(1) Standard Trailer Labels may be used provided they begin with 1EOR, 1EOF, EOR1, or EOF1.

(2) Trailer labels may not exceed 80 characters in length.

(c) Record Marks:

(1) Special character used to separate blocked records on tape.

(2) Can be written only at the end of a record or block.

(3) All records are of uniform length; therefore, record marks are not necessary on this file. However, if you choose to use record marks, for odd parity tapes use BCD bit configuration of 011010; for even parity use 111010.

(d) Tape Marks:

(1) Used to signify the physical end of the recording on tape.

(2) Tape marks, if used, must be BCD configuration 001111 in even parity.

(3) May follow the Header Label and precede and/or follow the trailer label.

SEC. 3. RECORD LENGTH AND BLOCKING

.01 Tape records prescribed in the specifications may be blocked or unblocked, subject to the following:

(a) All data records are of a fixed length of 320 positions.

(b) All records may be blocked, except header and trailer labels.

(c) If blocking is used (more than one record per block), the desired blocking factor is ten (10) records per block. At no time may a block contain more than 3,200 characters; however, a smaller block size may be used if necessary. If sufficient records are not available for a full block, the remainder should be either "padded" with 9s to fill all unused positions or truncated. Do not pad the block with blanks or create blank records.

                 RECORD NAME: W-4 MAGNETIC TAPE RECORD

 

 

 Tape

 

 Position   Field Title        Length   Description and Remarks

 

 --------------------------------------------------------------------

 

 1-9        Employee Social    9        Required. Must be the valid 9-

 

            Security Number             digit number assigned to the

 

            (SSN)                       employee. DO NOT ENTER

 

                                        HYPHENS, ALPHA CHARACTERS, ALL

 

                                        9s OR ALL ZEROS.

 

 

 10-44      Employee Name      35       Required. Enter the name of

 

            Line 1                      the employee whose SSN appears

 

                                        in tape positions 1-9. Enter

 

                                        the complete 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 tape positions 10-44.) If

 

                                        fewer than 35 characters are

 

                                        required, left-justify and

 

                                        fill unused positions with

 

                                        blanks. ALLOWABLE CHARACTERS

 

                                        ARE ALPHAS, HYPHENS, BLANKS, A

 

                                        MINIMUM OF ONE AND A MAXIMUM

 

                                        OF TWO CARETS (<).

 

 

                                        (1) A blank must be surrounded

 

                                        by alphas or continued to the

 

                                        end of the field (e.g.,

 

                                        ab...b, aba).

 

 

                                        (2) 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. A hyphen in the first

 

                                        position is to identify an

 

                                        employee with surname only.

 

 

                                        (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 (for example, JOHN

 

                                        J<BLACK; BILL<OAK<JR; AMY

 

                                        FERN<BROWN<MD).

 

 

 45-79      Employee Name      35       Optional. This line is

 

            Line 2                      designated for an "in care of"

 

                                        (c/o) situation. Left-justify

 

                                        and fill unused positions with

 

                                        blanks. CHARACTERS ARE ALPHAS,

 

                                        BLANKS, NUMERICS, AMPERSANDS,

 

                                        HYPHENS, AND SLASHES.

 

 

                                        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 continue to the

 

                                        end of the field (e.g.,

 

                                        ab...b, aba).

 

 

                                        Note: The same exceptions

 

                                        apply as set forth in

 

                                        "Employee Name Line 1" plus

 

                                        the use of a percent sign (%)

 

                                        is not valid--use c/o, if

 

                                        necessary.

 

 

 80-114     Employee Street    35       Required. Enter street address

 

            Address                     of employee. Left-justify and

 

                                        fill unused positions with

 

                                        blanks. ALLOWABLE CHARACTERS

 

                                        ARE ALPHAS, BLANKS, NUMERICS,

 

                                        AMPERSANDS, HYPHENS AND

 

                                        SLASHES.

 

 

                                        Position one is 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 continue

 

                                        to the end of field (e.g.,

 

                                        ab...b, aba).

 

 

 115-139    Employee City      25       Required. Enter city of

 

                                        employee. Left-justify and

 

                                        fill unused positions with

 

 

                                        blanks.

 

 

                                        If foreign address, enter city

 

                                        and country. ALLOWABLE

 

                                        CHARACTERS ARE ALPHAS, BLANKS,

 

                                        NUMERICS, AND HYPHENS.

 

 

                                        Position one is an alpha or

 

                                        numeric; hyphens must be

 

                                        surrounded by alphas or

 

                                        numerics; blanks must be

 

                                        surrounded by alphas or

 

                                        numerics or continue to the

 

                                        end of field (e.g., ab...b,

 

                                        aba).

 

 

 140-141    Employee State     2        Required. Enter the two

 

                                        character state code of

 

                                        employee--must be one of the

 

                                        following:

 

 

                                        State                    Code

 

                                        Alabama                  AL

 

                                        Alaska                   AK

 

                                        American Samoa           AQ

 

                                        Arizona                  AZ

 

                                        Arkansas                 AR

 

                                        California               CA

 

                                        Colorado                 CO

 

                                        Connecticut              CT

 

                                        Delaware                 DE

 

                                        District of Columbia     DC

 

                                        Florida                  FL

 

                                        Georgia                  GA

 

                                        Guam                     GU

 

                                        Hawaii                   HI

 

                                        Idaho                    ID

 

                                        Illinois                 IL

 

                                        Indiana                  IN

 

                                        Iowa                     IA

 

                                        Kansas                   KS

 

                                        Kentucky                 KY

 

                                        Louisiana                LA

 

                                        Maine                    ME

 

                                        Maryland                 MD

 

                                        Massachusetts            MA

 

                                        Michigan                 MI

 

                                        Minnesota                MN

 

                                        Mississippi              MS

 

                                        Missouri                 MO

 

                                        Montana                  MT

 

                                        Nebraska                 NE

 

                                        Nevada                   NV

 

                                        New Hampshire            NH

 

                                        New Jersey               NJ

 

                                        New Mexico               NM

 

                                        New York                 NY

 

                                        North Carolina           NC

 

                                        North Dakota             ND

 

                                        Northern Mariana Islands CQ

 

                                        Ohio                     OH

 

                                        Oklahoma                 OK

 

                                        Oregon                   OR

 

                                        Pennsylvania             PA

 

                                        Puerto Rico              PR

 

                                        Rhode Island             RI

 

                                        South Carolina           SC

 

                                        South Dakota             SD

 

                                        Tennessee                TN

 

                                        Texas                    TX

 

                                        Utah                     UT

 

                                        Vermont                  VT

 

                                        Virginia                 VA

 

                                        Virgin Islands           VI

 

                                        Washington               WA

 

                                        West Virginia            WV

 

                                        Wisconsin                WI

 

                                        Wyoming                  WY

 

                                        Foreign Address          XX

 

 

 142-150    Employee ZIP Code  9        Required. Enter nine-digit ZIP

 

                                        Code of employee. Fill with

 

                                        blanks if unavailable.

 

                                        ALLOWABLE CHARACTERS ARE NINE

 

                                        (9) NUMERICS OR NINE (9)

 

                                        BLANKS.

 

 

                                        IF YOU ONLY HAVE FIVE (5)

 

                                        DIGITS AVAILABLE, LEFT JUSTIFY

 

                                        AND ZERO FILL. Blank fill only

 

                                        if you are unable to to

 

                                        ascertain employee's ZIP Code.

 

 

 151        Marital Status     1        Required. Enter appropriate

 

                                        code from the table below:

 

 

                                        Marital Status           Code

 

                                        Designated

 

                                        Single                   S

 

                                        Married                  M

 

 

                                        Married, withhold at     W

 

                                         single rate

 

                                        No marital status        A

 

                                         designated

 

 

 152        Exempt Status      1        Required. Enter "E" if

 

                                        employee claims exempt status;

 

                                        otherwise, blank.

 

 

 153        Student Status     1        Required. If full-time student

 

                                        status is claimed, enter the

 

                                        alpha "Y"; if not, or no

 

                                        entry, 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 not necessary

 

                                        to file this W-4 with IRS if

 

                                        the number of allowances is

 

                                        ten (10) or less and exempt

 

                                        status is not claimed.) Field

 

                                        must be right justified and

 

                                        zero filled. If no entry, or

 

                                        employee claimed exempt

 

                                        status, enter blanks.

 

 

 157-163    Additional Amount  7        Required. Enter numerics only.

 

            of Withholding              Enter the additional amount of

 

                                        withholding, if any, the

 

                                        employee wants deducted from

 

                                        each pay.

 

 

                                        Field is dollars and cents.

 

                                        Right-justify and zero fill.

 

                                        Do not enter dollar signs,

 

                                        commas, decimal points, or

 

                                        negative numbers. If no entry,

 

                                        zero-fill.

 

 

 164-169    W-4 Date           6        Required. Enter date located

 

                                        on signature line of W-4. If

 

                                        no date entered, generate

 

                                        current system date. Format as

 

                                        MMDDYY where MM = 01-12, DD =

 

                                        01-31, and YY = 85.

 

 

                                        Exempt Status W-4 (1983 and

 

                                        subsequent)--Compare "year

 

                                        effective date" on Line 6B to

 

                                        signature date. If year

 

                                        entered on Line 6B is later

 

                                        than signature date, use W-4

 

                                        date as a 01/01 receipt for

 

                                        subsequent calendar year

 

                                        (e.g., Line 6B of Form W-4

 

                                        shows an exempt status date of

 

                                        1984 but signature date is

 

                                        10/30/83, use 01/01/84 as Form

 

                                        W-4 date.)

 

 

 170-178    Employer           9        Required. The 9 digit number

 

            Identification              assigned to the employer by

 

            Number                      IRS. DO NOT ENTER HYPHENS,

 

                                        ALPHA CHARACTERS, ALL 9s or

 

                                        ALL ZEROES.

 

 

 179-213    Employer Name      35       Required. Enter the name of

 

            Line 1                      the 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.

 

                                        ALLOWABLE CHARACTERS ARE

 

                                        ALPHAS, BLANKS, NUMERICS,

 

                                        AMPERSANDS, HYPHENS AND

 

                                        SLASHES.

 

 

                                        Position one is 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 continue

 

 

                                        to the end of field (e.g.,

 

                                        ab...b, aba).

 

 

 214-247    Employer Name      34       Optional. If the employer name

 

            Line 2                      requires more 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. ALLOWABLE

 

                                        CHARACTERS ARE ALPHAS, BLANKS,

 

                                        NUMERICS, AMPERSANDS, HYPHENS,

 

                                        AND SLASHES.

 

 

                                        Position one is 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 continue

 

                                        to end of field (e.g., ab...b,

 

                                        aba).

 

 

 248-282    Employer Street    35       Address Required. Enter street

 

                                        address of employer. Left-

 

                                        justify and fill unused

 

                                        positions with blanks.

 

                                        ALLOWABLE CHARACTERS ARE

 

                                        ALPHAS, BLANKS, NUMERICS,

 

                                        AMPERSANDS, HYPHENS, AND

 

                                        SLASHES.

 

 

                                        Position one is an alpha or

 

                                        numeric; hyphens and slashes

 

                                        are surrounded by alphas or

 

                                        numerics; ampersands are

 

                                        surrounded by blanks; blanks

 

                                        must be surrounded by alpha or

 

                                        numerics or continue to the

 

                                        end of field (e.g., ab...b,

 

                                        aba).

 

 

 283-307    Employer City      25       Required. Enter city of

 

                                        employer. Left-justify and

 

                                        fill unused positions with

 

                                        blanks. If foreign address,

 

                                        enter city and country.

 

                                        ALLOWABLE CHARACTERS ARE

 

                                        ALPHAS, BLANKS, NUMERICS, AND

 

                                        HYPHENS.

 

 

                                        Position one is an alpha or

 

                                        numeric, hyphens are

 

                                        surrounded by alphas or

 

                                        numerics; blanks are

 

                                        surrounded by alphas or

 

                                        numerics or continued to the

 

                                        end of the field (e.g.,

 

                                        ab...b, aba).

 

 

 308-309    Employer State     2        Required. Enter State Code of

 

                                        Employer. Must be one of the

 

                                        state abbreviations shown in

 

                                        the state abbreviation table

 

                                        for Employee State (Tape

 

                                        Positions 140-141).

 

 

 310-314    Employer ZIP Code  5        Required. Enter ZIP Code of

 

                                        Employer. ALLOWABLE CHARACTERS

 

                                        ARE FIVE (5) NUMERICS OR FIVE

 

                                        (5) BLANKS.

 

 

                                        Enter first five (5) digits if

 

                                        more than five digits are

 

                                        present. Blank fill only if

 

                                        you are unable to ascertain

 

                                        Employer's ZIP Code.

 

 

 315-319    Transmitter        5        Required. Enter 5 character

 

            Control Code                Transmitter Control Code (TCC)

 

                                        assigned by IRS.

 

 

 320        "BLANK"            1        Required. Enter character used

 

            Representation              to represent a blank.

 

 

SEC. 4. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 86-13, 1986-1 C.B. 535, is superseded.

SEC. 5

Calendar

The following is a list of important dates during the year that you should take note of.

Note: If any date shown falls on a Saturday, Sunday, or legal holiday, use the next regular workday.

By January 31 or When Employment Ends

Give each employee a completed Form W-2, Wage and Tax Statement. Give each annuitant a completed Form W-2P Statement for Recipients of Annuities, Pensions, Retired Pay, or IRA Payments, by January 31.

By January 31

Federal Unemployment (FUTA) Tax.--File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. If you deposited all the tax when due, you have 10 more days to file the return.

By February 15

Ask for a new Form W-4, Employee's Withholding Allowance Certificate, from each employee who claimed total exemption from withholding during the prior year.

On February 16

Begin withholding for each employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year.

By February 28

Income Tax Withholding.--File Form W-3, Transmittal of Income and Tax Statements, with the Social Security Administration and include Copy A of all Forms W-2 and W-2P you gave employees or recipients for the year before.

Allocated Tip Reporting.--File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, with the Internal Revenue Service.

By April 30, July 31, October 31, and January 31

Deposit Federal unemployment tax due if it is more than $100. File Form Form 941, Employer's Quarterly Federal Tax Return, or Form 941E, Quarterly Return of Withheld Federal Income Tax and Hospital Insurance (Medicare) Tax, and pay any undeposited income and social security taxes. If you deposited all the taxes when due, you have 10 more days to file the return.

File Form 942, Employer's Quarterly Tax Return for Household Employees, if you have such employees, and pay the tax due.

Before October 1, 1987

All your employees must have filed a new Form W-4 with you.

Before December 1

Income Tax Withholding.--Ask for a new Form W-4 from each employee whose withholding allowances will change for the next year.

On December 31

Form W-5, Earned Income Credit Advance Payment Certificate, expires. Employees who want to continue receiving advance payments of the earned income credit for the next year must file a new Form W-5.

                    Department of the Treasury -- IRS Use

 

                       Internal Revenue Service Only OMB No.

 

                                                           1545-0387

 

Form 4419 Application for Magnetic Media Expires:

 

(Rev. March 1986) Reporting of Information Returns 7-31-88

 

---------------------------------------------------------------------

 

1. Name and address of organization 2. Person to contact about

 

   (street, city, State and ZIP code) this request

 

 

                                          Name:

 

 

                                          Title:

 

 

                                          Telephone number: (include

 

                                                           area code)

 

 

3. Employer identification number 4. Tax year for which you are

 

                                          requesting authorization to

 

                                          file on magnetic media

 

 

5. Documents To Be Reported (Check all that you wish to

 

                           file on magnetic media)

 

 

          Form Form Form Form

 

 

     _ W-2G _ 1099-B _1099-OID _ 8027

 

 

     _ W-4 _ 1099-DIV _ 1099-PATR _

 

 

     _ 1042S _ 1099-G _ 1099-R _

 

 

     _ 1098 _ 1099-INT _ 5498 _

 

 

     _ 1099-A _ 1099-MISC _ 6248 _

 

 

Do NOT file Forms W-2 or W-2P with IRS. Submit that information to

 

the Social Security Administration.

 

 

6. Kind of equipment on which media will be prepared

 

 

Please check the type of media you plan to file and provide the

 

requested information for that type of media.

 

 

Type of Main Drive Recording

 

 Media Frame Unit Mode Track Software

 

 

                                _ EBCDIC

 

_ Magnetic _ ASCII _ 7 _ 9

 

  Tape 1/2" _ BCD

 

  Only

 

 

_ 8" Diskette _ EBCDIC

 

                                  Only

 

 

_ 5-1/4" _ ASCII

 

  Diskette Only

 

 

_ Cassette Burroughs _ EBCDIC

 

             Only _ ASCII

 

 

_ Mini-Disk Burroughs _ ASCII

 

             Only Only

 

 

7. If you are acting as transmitter, please list the name and

 

   employer identification number of each filer for whom you will

 

   prepare magnetic media on a separate sheet and attach it to this

 

   application.

 

 

                        Name (type or print) Title

 

 

8. Person responsible

 

   for preparation of Signature Date

 

   tax reports

 

 

Instructions for Form 4419

File Form 4419 to request authorization to file any of the forms shown in Block 5 on magnetic media. Please be sure to complete all appropriate blocks. For further information, contact a magnetic media coordinator at the National Computer Center address given below under "Filing Your Application," or by telephone at (304) 263-8700.

Block 1

Enter the name and complete address of the person or organization that will prepare and submit the magnetic media.

Block 4

Show the tax year for which you are requesting authorization to file on magnetic media.

Block 5

Check the boxes next to all of the returns you will file with IRS on magnetic media.

Block 6

Note: The only type of magnetic media on which you can report Forms 1042-S, 6248, 8027 and W-4 is 1/2 inch magnetic tape.

Enter the information requested for the type of magnetic media you intend to submit. Check the appropriate boxes. Enter the name of the manufacturer and the model number or name under "Main Frame" and "Drive Unit." Under "Software," indicate whether the software was purchased or is self-programmed. If purchased, provide the name of the software company.

Block 7

If you will be preparing returns on magnetic media for filers other than yourself, attach to your application a list of names and employer identification numbers of the other filers. If you add or delete any names from your file, submit an updated list to IRS.

Block 8

The form must be signed and dated by an official of the company or organization requesting authorization to report on magnetic media.

Filing Your Application

1. Mail the completed application and any attached lists 90 days before the due date of the returns to:

    If by Postal Service,

 

      Magnetic Media Reporting

 

      Internal Revenue Service

 

      National Computer Center

 

      P.O. Box 1359

 

      Martinsburg, WV 25401-1359

 

 

    If by truck or air freight,

 

      Magnetic Media Reporting

 

      Internal Revenue Service

 

      National Computer Center

 

      Route 9 and Needy Road

 

      Martinsburg, WV 25401

 

 

2. IRS will approve or disapprove your application within 30 days of its receipt. Do not submit magnetic media until you receive an authorization letter.

3. After authorization is received, we encourage new filers to submit test data on magnetic media before the filing season. If you want to submit test data, contact the magnetic media coordinator.

4. Your authorization will be valid as long as the magnetic media submitted conforms to the specifications of the applicable revenue procedures. A new application is not required in following years unless magnetic media filing has been discontinued and you wish to resume it.

PAPERWORK REDUCTION ACT NOTICE

We ask for this information to carry out the Internal Revenue laws of the United States. We need it to ensure that the magnetic media you are using will be compatible with our processing equipment. The information is also used to more efficiently schedule and manage its processing at the National Computer Center. You are required to give us this information.

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