SEC. 6. THE TRANSMITTER ‘‘T’’ RECORD

.01 This record identifies the entity preparing and transmitting the file. The transmitter and the withholding agent may be the same, but they need not be. The first record of a file MUST be a Transmitter ‘‘T’’ record, (preceded only by header labels, if any), and must appear on each tape and cartridge , otherwise the file will be returned for replacement. FOR TAPE AND CARTRIDGE FILES ONLY, the Sequence Number, position 4–5 of the ‘‘T’’ record must be increased by 1 (one) for each tape and cartridge. The ‘‘T’’ Record is a fixed length of 500 positions.

.02 If the field is not applicable, allow for the field by entering blanks or zeros as instructed.

RECORD NAME: TRANSMITTER ‘‘T’’ RECORD

Position Field Title Length Description and Remarks

1 Record Type 1 REQUIRED. Enter ‘‘T.’’

2–3 Tax Year 2 REQUIRED. Enter year for which income and withholding are being reported (for example, enter ‘‘ 95 ’’ for income and withholding reported for 1995 ) (unless reporting for a different tax year).

4–5 Sequence Number 2 The two-digit sequence assigned by the transmitter to this media, starting with 01. If Header Labels are used, the sequence should be the same as the Sequence Number. This field is required for tape and cartridge only.

6–14 Transmitter’s Taxpayer Identification Number (TIN)

9 REQUIRED. Enter the Identification Number (Social Security Number (SSN) or Employer Identification Number (EIN)) of the Transmitter. Do NOT enter blanks, hyphens, or alpha characters. A TIN consisting of all the same digits ( e.g., 111111111) is not acceptable.

32

RECORD NAME: TRANSMITTER ‘‘T’’ RECORD—Continued

Position Field Title Length Description and Remarks

15–54 Transmitter Name 40 REQUIRED. Enter name of transmitter of file. Abbreviate if necessary to fit 40character limit. Omit punctuation if possible. Left-justify and blank fill.

55–94 Transmitter Address

40 REQUIRED. Enter mailing address of the transmitter. Street address should include number, street, apartment or suite number (or P.O. Box if mail is not delivered to street address). Abbreviate as needed to fit 40-character limit. Omit punctuation if possible. Left-justify and blank fill.

95–114 City 20 REQUIRED. Enter the city or town of transmitter. If applicable enter APO or FPO only. Left-justify and blank fill.

115–116 State Code 2 REQUIRED. Enter two-letter Post Office Code as shown in the list below ONLY. Do NOT spell out the state name.

State Code State Code State Code

Alabama AL Maryland MD South Carolina SC Alaska AK Massachusetts MA South Dakota SD Arizona AZ Michigan MI Tennessee TN Arkansas AR Minnesota MN Texas TX California CA Mississippi MS Utah UT Colorado CO Missouri MO Vermont VT Connecticut CT Montana MT Virginia VA Delaware DE Nebraska NE Washington WA District of Columbia DC Nevada NV West Virginia WV Florida FL New Hampshire NH Wisconsin WI Georgia GA New Jersey NJ Wyoming WY Hawaii HI New Mexico NM American Samoa AS Idaho ID New York NY Federated States Illinois IL North Carolina NC of Micronesia FM Indiana IN North Dakota ND Guam GU Iowa IA Ohio OH Northern Mariana Islands MP Kansas KS Oklahoma OK Marshall Islands MH Kentucky KY Oregon OR Palau PW Louisiana LA Pennsylvania PA Puerto Rico PR Maine ME Rhode Island RI Virgin Islands VI

NOTE: When reporting APO/FPO addresses use the following format:

Example:

Name PVT Willard J. Doe Street Address Company F, PSC Box 100 *City APO (or FPO) State AE, AA, or AP ZIP Code 098010100

*AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340, and AP for ZIPs 962-966.

117–125 ZIP Code 9 REQUIRED. Enter the ZIP code of the transmitter for all U.S. addresses, U.S. Territories or Possessions, APO/FPO addresses. For transmitters using a fivedigit ZIP code, enter the ZIP code in the left-most five positions and zero fill the remaining four positions. For transmitters outside the U.S., enter nine zeros only. Do NOT blank fill.

126–130 Transmitter Control Code (TCC)

5 REQUIRED. Enter your five-digit Transmitter Control Code. This MUST be the TCC assigned for Form 1042–S reporting ONLY. (Beginning with numbers ‘‘22’’. )

131–498 Reserved 368 Blank fill.

33

RECORD NAME: TRANSMITTER ‘‘T’’ RECORD—Continued

Position Field Title Length Description and Remarks

499–500 Blank or Carriage Return Line Feed

2 Enter blanks or carriage return line feed (CR/LF)

TRANSMITTER ‘‘T’’ RECORD LAYOUT

Record

Type

Tax Year

Sequence

Number

Transmitter

TIN

Transmitter

Name

Transmitter

Address

1 2–3 4–5 6–14 15–54 55–94

Blank or City State Code ZIP Code TCC Reserved

CR/LF

95–114 115–116 117–125 126–130 131–498 499–500