SEC. 2. TAPE SPECIFICATIONS

.01 In most instances, IRS/MCC can process any compatible magnetic tape file if the following specifications are met:

(a) 9-track EBCDIC (Extended Binary Coded Decimal Interchange Code) with: (1) Odd parity (2) Recording density—1600 or 6250 CPI

(b) 9-track ASCII (American Standard Coded Information Interchange) with:

(1) Odd Parity (2) Recording density—1600 or 6250 CPI

(3) If using UNISYS Series 1100/2200, an Interchange tape with ASCII Recording mode should be used.

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(4) If both ASCII and EBCDIC recording is available, ASCII should be used. .02 All compatible tape files must have the following characteristics: Type of tape— ¹ ⁄2-inch (12.7 mm) wide, computer- grade magnetic tape on reels of up to 2,400 feet 731.52 m) within the following specifications:

(a) Tape thickness: 1.0 or 1.5 mils, and (b) Reel diameter: 10 ¹ ⁄2-inch (26.67 cm), 8 ¹ ⁄2-inch (21.59 cm), 7-inch (17.78 cm), or 6-inch. .03 The tape records may be blocked subject to the following:

(a) A block may not exceed 15,000 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 500.

(d) Records may not span blocks. .04 Labeled or unlabeled tapes may be submitted.

.05 Tape header and trailer labels, record marks, and tape marks are all optional. If used, they must conform to the following standards:

(a) Header labels must begin with VOL1, VOL2, HDR1, HDR2, or 1HDR. They must be the first record(s) on the reel immediately before the Transmitter ‘‘T’’ Record. Header labels may not exceed 80 characters in length.

(b) Trailer labels must begin 1EOR, 1EOF, EOF1, or EOR1. They must be the last record(s) on the reel, after the ‘‘Y’’ record and tape mark (if a tape mark is used). Trailer labels may not exceed 80 characters in length.

(c) Tape marks must be IBM 001111 (Octal 17) in even parity. They always appear immediately after the ‘‘Y’’ record. If both header and trailer labels are used, the tape mark must follow the header label and must precede and/or follow the trailer label(s).

SEC. 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 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) Tape Cartridges must be 18-track or 36-track parallel. (See Note.)

(4) Tape Cartridges will contain 37,871 CPI or 75,742 CPI (characters per inch).

(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, but we highly encourage ASCII.

.02 The tape cartridge records defined in this revenue procedure may be blocked subject to the following:

(a) A block must not exceed 15,000 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 500.

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(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 Form 5064 Label and transmittal Form 4804 whether the cartridge is 18- or 36-track,

and if cartridges are ASCII or EBDIC format.

SEC. 4. 5 ¹ ⁄4-INCH AND 3 ¹ ⁄2-INCH DISKETTE SPECIFICATIONS

(a) 5 ¹ ⁄4- or 3 ¹ ⁄2-inches in diameter. (b) Data must be recorded in standard ASCII code. For 5 ¹ ⁄4-inch diskettes, data may be recorded using EBCDIC if

the diskette is created on an IBM System 36.

(c) Records must be a fixed length of 500 bytes per record. (d) Delimiter character commas (,) must not be used. (e) Positions 499 and 500 of each record must contain carriage return/line feed (cr/lf) characters if applicable. (f) Filename of 1042TAX must be used. Do not enter any other data in this field. If a file will consist of more than one diskette, the filename 1042TAX will contain a 3 digit extension. This extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named 1042TAX.001, the second diskette will be 1042TAX.002, etc. (g) A diskette file may consist of multiple diskettes as long as the filename conventions are followed. (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 512 720 kb 48tpi ds/dd 512 360 kb 48tpi ds/dd 512 320 kb 48tpi ds/dd 512 180 kb 48tpi ss/dd 512 160 kb 48tpi ss/dd 512

.02 IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous

data follows the end of ‘‘Y’’ record, the file must be returned for replacement.

.03 IRS/MCC prefers that 5 ¹ ⁄4- and 3 ¹ ⁄2-inch diskettes be created using MS/DOS; however, diskettes created using other

operating systems may be acceptable. Although, 3 ¹ ⁄2-inch diskettes created on a System 36 or AS400 ARE NOT

ACCEPTABLE . IRS/MCC has equipment that can convert diskettes created under virtually any operating system to the

appropriate MS/DOS format. IRS/MCC strongly recommends that transmitters submit a test file for 5 ¹ ⁄4- and 3 ¹ ⁄2-inch

diskettes, especially if their data was not created using MS/DOS.

.04 Transmitters are encouraged to use high density diskettes. Low density diskettes are acceptable but must be

formatted in low density.