Section 1. General

Section 2. Tape Specifications Section 3. Tape Cartridge Specifications S e c t i o n 4 . 8mm, 4mm, and Quarter Inch Cartridge Specifications Section 5. 5 1/4-inch and 3 1/2-inch Diskette Specifications Section 6. P a y e r / Transmitter “A” Record — General Field Descriptions Section 7. P a y e r / Transmitter “A” Record — Record Layout S e c t i o n 8 . Payee “B” Record — General Field Descriptions and Record Layouts Section 9. End of Payer “C” Record — General Field Descriptions and Record Layout Section 10. State Totals “K” Record — General Field Descriptions and Record Layout Section 11. End of Transmission “F” Record — General Field Descriptions and Record Layout

P a rt C. B i s y n c h ronous (Mainframe)

E l e c t ronic Filing S p e c i f i c a t i o n s

NOTE:

Following is a list of related instructions and forms for filing Information Returns Magnetically/Electronically:

1997 Instructions for Forms 1099, 1098, 5498, and W–2G Form 4419 — Application for Filing Information Returns Magnetically/ E l e c t r o n i c a l l y

Form 4804 — Transmittal of Information Returns Reported Magnetically/Electronically Form 4802 — Transmittal of Information Returns Reported Magnetically/Electronically (Continuation ) Form 8508 — Request for Wa i v e r From Filing Information Returns on Magnetic Media (Forms W – 2, W–2G, 1042–S, 1099 Series, 5498, and 8027)

Form 8809 - Request for Extension of Time To File Information Returns (For Forms W–2, W–2G, 1042–S, 1098, 1099, and 5498) Notice 210 — Preparation Instructions for Media Label

Rev. Proc. 97–34

Use this revenue procedure to prepare Tax Year 1 9 9 7 information returns for submission to Internal Revenue Service (IRS) using any of the following:

Table of Contents

Part A. General