SEC. 5. DATA SEQUENCE SPECIFICATIONS

.01 The first position of each record indicates the record type:

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Transmitter T Recipient Q Withholding Agent W End of Transmission Y

.02 In order to be acceptable, records within the file must be in the following sequence:

(a) Single tape, cartridge, or diskette:

(1) A Transmitter ‘‘T’’ Record; then (2) One or more Recipient ‘‘Q’’ Records followed by a corresponding Withholding Agent ‘‘W’’ Record then; (3) Additional ‘‘Q’’ and ‘‘W’’ Record sequences for other withholding agents as needed; then (4) An End of Transmission ‘‘Y’’ Record. (b) Multiple tapes and cartridges: (see NOTE )

(1) A Transmitter ‘‘T’’ Record at the beginning of each tape and cartridge; then (2) Sequence of Recipient ‘‘Q’’ Records followed by corresponding Withholding Agent ‘‘W’’ Records; then (3) A sequence of Recipient ‘‘Q’’ Records may be continued from one tape to the next if they apply to the same withholding agent, without the necessity of repeating the ‘‘W’’ Record. The sequence might be, for example, QQQQ (end of one tape); TQQQQW (beginning of next tape); then

(4) An End of Transmission ‘‘Y’’ Record ending the last tape. (c) Multiple diskettes: (see NOTE )

(1) A Transmitter ‘‘T’’ Record; then (2) One or more Recipient ‘‘Q’’ Records followed by a corresponding Withholding Agent ‘‘W’’ Record; then (3) Additional ‘‘Q’’ and ‘‘W’’ Record sequences for other withholding agents as needed; then (4) A sequence of Recipient ‘‘Q’’ Records may be continued from one diskette to the next if they apply to the same withholding agent, without the necessity of repeating the ‘‘W’’ Record. The sequence might be, for example, QQQQ (end of one diskette); QQQQW (beginning of next diskette); then

(5) An End of Transmission ‘‘Y’’ Record ending the last diskette. .03 The minimum file transmitted must consist of a Transmitter ‘‘T’’ Record, a Recipient ‘‘Q’’ Record, and Withholding Agent ‘‘W’’ Record, and an End of Transmission ‘‘Y’’ Record.

NOTE: Due to differences in the processing of 1042-S information filed on tapes, tape cartridges, and diskettes, it is required that there be a ‘‘T’’ record at the beginning of each tape or cartridge, but not at the beginning of each diskette in a shipment.