SEC. 3. WHERE TO FILE — Internal Revenue Bulletin 1996-2

TO CONTACT THE IRS MARTINSBURG COMPUTING CENTER (IRS/MCC)

.01 All Form 1042–S filed magnetically or electronically are processed

indicate the correct tax year on computer generated forms.

h) Part A. Sec. 9.07—Statements have been inserted regarding the Notice 210. i) Part A. Sec. 9.11—Information instructing filers on retention of returns filed or the ability to reconstruct was added.

j) Part A. Sec. 10.02—A statement to alert filers regarding the use of a delivery service other than U. S. Postal has been added to emphasize the importance of the postmark in relationship to the due date of the return.

k) Part A. Sec. 10.04—A qualifying statement has been included in the event the due date of March 15 occurs on a legal holiday, Saturday or Sunday.

l) Part A. Sec. 11—Information for submitting a request for Extension of Time to File Form 1042 and Form 1042S has changed to reflect the correct procedures to follow.

m) Part A. Sec. 11.01—A significant change was added requiring filers requesting an extension of time for more than 50 withholding agents to do so magnetically or electronically.

n) Part A. Sec. 11.14—The statement regarding extension of time to file for Form 1042, Annual Withholding Tax Return for U. S. Source Income of Foreign Persons, has been changed for greater clarity.

o) Part A. Sec 13—Corrected Returns has been revised. PLEASE READ THIS SECTION CAREFULLY.

p) Part A. Sec. 15—Additional words and definitions have been added for clarification in the use of this publication.

q) Part A. Sec 16—Major Problems Encountered has been revised. PLEASE READ THIS SECTION CAREFULLY.

. 0 3 E D I T O R I A L C H A N G E S — MAGNETIC MEDIA SPECIFICATIONS

a) Throughout the publication, the beginning ‘‘number 22’’ has been added to explain that all magnetic and electronic filing of Form 1042–S requires a Transmitter Control Code (TCC) beginning with the numbers ‘‘22’’.

b) Part B. Sec. 1.03—Moved virus information to Part A, Section 1.04, and deleted the statement indicating IRS/MCC will return media which has been found to be contaminated with a virus.

c) Part B. Sec. 2, Tape Specifications,—Changed BPI to CPI, explained compatible tape files, and labeled and unlabeled tapes.

d) Part B. Sec. 4—5 ¹ ⁄4-inch and 3 ¹ ⁄2-inch Diskette Specifications, .02, .03, and .04 were added for additional information.

e) Part B. Sec. 7, Recipient ‘‘Q’’ Record, field positions 113–121,— Explained the use of Taxpayer Identification Number and the accompanying letter.

f) Part B. Sec. 7, field positions 137–138,—Explained the use of OC, Other Countries.

g) Part B. Sec. 7, field positions 309–323,—Added ‘‘note’’ to use either the Province or the Province Code for Canada, not both.

h) Part B. Sec. 7, field positions 324–332,—Added U. S. Territories to the title.

i) Part B. Sec. 7, field positions 355–356,—Added ‘‘Notes’’ concerning use of certain income codes.

j) Part B. Sec. 7, field positions 357–358,—Added ‘‘Note’’ concerning income code 20.

k) Part B. Sec. 7, field position 370,—Added ‘‘Notes’’ for clarification for certain income codes.

l) Part B. Sec. 8, Withholding Agent ‘‘W’’ Record, field positions 2– 3,—Changed ‘‘Payment Year’’ to ‘‘Tax Year’’ for consistency with ‘‘Q’’ Record.

m) Part C. Bisynchronous (Mainframe) Electronic Filing Specifications has been added to this publication for those filers who meet the filing requirements for magnetically or electronically filed media and chose mainframe filing as their mode of transmission.

n) Part D. Asynchronous (IRP– BBS) Electronic Filing Specifications has been added to assist filers who chose Bulletin Board Filing as the vehicle of transmission.

o) Part E. Record Format For Filing Extensions Of Time Magnetically or Electronically has been added for those filers who must request an extension for more than 50 withholding agents.

.04 PROGRAMMING CHANGES— MAGNETIC MEDIA SPECIFICATIONS

a) Part B. Sec. 3—New section added, ‘‘Tape Cartridge Specifications.’’

b) Part B. Sec. 6—Transmitter ‘‘T’’ Record

at IRS/MCC. Inquiries concerning application procedures, extension of time to file, request for a waiver from the magnetic media filing requirements, or filing procedures specified in this revenue procedure should be directed to IRS/MCC. Filers may contact IRS/ MCC by telephone at (304) 263-8700 (not a toll free number). The hours of operation are 8:30 a.m. to 4:30 p.m., Eastern Time.

.02 Send magnetic media files, and any correspondence to MCC at the following addresses:

FAX: 202-874-5440

.11 Requests for paper returns, publications and forms not related to magnetic media processing MUST be requested by calling the IRS toll free n u m b e r 1 - 8 0 0 - T A X F O R M (1-800-829-3676).