SEC. 8. WITHHOLDING AGENT ‘‘W’’ RECORD

.01 Enter a ‘‘W’’ Record after the last ‘‘Q’’ Record submitted for a particular Withholding Agent. The ‘‘W’’ Record serves as a summary of the preceding ‘‘Q’’ Record data, and enables IRS to cross check the correctness of information received.

.02 Several ‘‘W’’ Records for different withholding agents may appear on the same Transmitter’s file. Also, the ‘‘W’’ Record may refer to ‘‘Q’’ Records on more than one reel, provided all of the preceding ‘‘Q’’ Records are for the same withholding agent.

.03 A ‘‘W’’ Record may only be followed by new Recipient ‘‘Q’’ Records for the next Withholding Agent, if any, or by a tape mark and/or trailer label when more reels follow this reel, or by an End of Transmission ‘‘Y’’ Record, when this is the last reel of the file. The ‘‘W’’ Record cannot be the last record on the file.

.04 Each ‘‘W’’ Record has a fixed length of 500 positions. .05 If the field is not applicable, allow for the field by entering blanks or zeros as instructed.

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RECORD NAME: WITHHOLDING AGENT ‘‘W’’ RECORD

Position Field Title Length Description and Remarks

1 Record Type 1 REQUIRED. Enter ‘‘W’’.

2–3 Tax Year 2 REQUIRED. Enter the last two digits of the calendar year for which income and withholding are being reported. All recipient ‘‘Q’’ Records must report pay- ments for this year ONLY. Different tax years may not appear on the same file.

4–12 Employer Identification Number (EIN)

9 REQUIRED. Enter the nine-digit Employer Identification Number of the Withholding Agent. Omit the hyphen.

13–47 Agent’s Name 35 REQUIRED. Enter the name of the Withholding Agent, up to the limit of 35 characters. Abbreviate as needed, omitting punctuation. Left-justify and blank fill.

48–82 Agent’s Address 35 REQUIRED. Enter the mailing address of the withholding agent. 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, omitting punctuation. Left-justify and blank fill.

83–102 City 20 REQUIRED. Enter the city, town, or other locality name. If applicable enter APO or FPO only. Left-justify and blank fill.

103–104 State 2 REQUIRED. Enter the two-character alphabetic state code or the postal identifier for APO/FPO addresses from the list in Part B. Sec. 6, positions 115– 116 of ‘‘T’’ Record.

105–113 ZIP Code 9 REQUIRED. . Enter nine numeric characters for all U.S. addresses (including territories, possessions, and APO/FPO). For five-digit ZIP codes, left-justify and zero fill. Zero fill for addresses outside the U.S.

114–121 Total ‘‘Q’’ Record Count

122–134 Total Gross Amount Paid

135–147 Total Tax Withheld

8 REQUIRED. Enter the total number of ‘‘Q’’ Records for this withholding agent; that is, the total count of ‘‘Q’’ Records following the last ‘‘W’’ Record, or if this is the first ‘‘W’’ Record on the file, the total number of ‘‘Q’’ Records since the ‘‘T’’ Record. The presence of a ‘‘T’’ Record does not interrupt the count, which may therefore include consecutive ‘‘Q’’ Records on more than one tape reel. Right-justify and zero fill unused positions.

13 REQUIRED. Enter the total gross amount. Calculate this total by adding the gross income paid reported in all ‘‘Q’’ Records counted in the preceding Positions 114–121. Do not ‘‘round off’’ this total, since it is used to verify the total money amount from the ‘‘Q’’ records. Right-justify and zero fill.

13 REQUIRED. Enter the total tax withheld. Calculate this total by adding the tax withheld reported in all ‘‘Q’’ records counted in the preceding Positions 114– 121. Do not ‘‘round off’’ this total, since it is used to verify the total tax withheld from the ‘‘Q’’ records. Right-justify and zero fill.

148–498 Reserved 351 Blank fill.

499–500 Blank or Carriage Return Line Feed

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

WITHHOLDING AGENT ‘‘W’’ RECORD LAYOUT

Record

Type

Tax Agent’s EIN Year Name

Agent’s City State Address

1 2–3 4–12 13–47 48–82 83–102 103–104

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WITHHOLDING AGENT ‘‘W’’ RECORD LAYOUT—Continued

Total Gross Amt.

Paid

Total

Tax Withheld

ZIP Code

Total ‘‘Q‘‘ Record

Count

Reserved

Blank

or CR/LF

105–113 114–121 122–134 135–147 148–498 499–500