Section 1. General

Section 2. Tape Specifications Section 3. Tape Cartridge Specifica tions Section 4. 5 1/4- and 3 1/2-Inch

Diskette Specifications Section 5. Data Sequence Specifica tions Section 6. The Trustee ‘‘A’’ Record General Field Descriptions and Record Layout Section 7. The Account Holder ‘‘B’’

Record - General Field Descriptions and Record Layout Section 8. The Control Total ‘‘C’’

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:

If by Postal Service:

IRS, Martinsburg Computing Center P.O. Box 879, MS360 Kearneysville, WV 25430 If by truck or air freight:

Record - General Field Descriptions and Record Layout

IRS, Martinsburg Computing Center Information Reporting Program Route 9 and Needy Road, MS360 Martinsburg, WV 25401 .03 This revenue procedure and other IRS publications concerning magnetic and electronic filing of information returns are available through the IRP-BBS as ‘‘downloadable’’ files. Using IRPBBS as a means of obtaining publications will provide faster access to this information. Additionally, publications will be available from the IRP-BBS much earlier than the printed version. The IRP-BBS is operational 24 hours a day, 7 days a week. The telephone number is (304) 264–7070.

.04 The IRP-BBS software provides a menu-driven environment which allows filers to access different parts of the bulletin board. Whenever possible, IRS/ MCC personnel will provide assistance in resolving communication problems with the IRP-BBS.

.05 The telephone number for the IRS/MCC fax machine is (304) 264– 5602. .06 IRS/MCC has installed a Telecommunications Device for the Deaf (TDD). The number is (304) 267–3367.

.07 The Information Reporting Program Centralized Call Site is located at IRS/MCC and operates in conjunction with the Information Reporting Program. The Call Site provides service to the payer community (financial institutions, employers, and other transmitters of information returns). Recipients of information returns (payees) should continue to contact 1–800–829–1040 with any questions on how to report this information on their Form 1040.

.08 The Call Site accepts calls from all areas of the country. The number to call is (304) 263–8700 or Telecommunications Device for the Deaf (TDD) (304) 267–3367. These are toll calls. Hours of operation for the Call Site are Monday through Friday, 8:30 a.m. to 4:30 p.m., Eastern Time. The Call Site is open throughout the year to handle

Part C. Asynchronous (IRP-BBS) Electronic Filing Specifications