SECTION 11. REFUNDS

.01 Taxpayers may use ETA(as defined in section 3.07) to make a timely FTD or F T P. Taxpayers should contact their financial institution to determine if the financial institution is capable of making an ETApayment.

No refunds of FTDs or FTPs will be made through EFTPS. However, a refund request may be made using existing tax refund procedures. If a taxpayer’s error results in a significant hardship, the taxpayer may contact the Service at (800) 829-1040 for assistance.

for–profit institutions, federal agencies or employees, nonprofit institutions, and small businesses or organizations.

In 1999, the estimated total annual reporting and recordkeeping burden will be 690,000 hours. The estimated annual burden per respondent and recordkeeper will vary from 15 minutes to 45 minutes, depending on individual circumstances, with an estimated average of 30 minutes. The estimated number of respondents and recordkeepers is 1,380,000.

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

• Magnetic Tape

• Tape Cartridge

• 8mm, 4mm, and Quarter Inch Car-

in the format ‘YYYYMMDD’.

• All other year date formats (e.g.,

tridges

• 5 1/4-inch Diskette

• 3 1/2-inch Diskette

• Electronic Filing

• (Bisynchronous)

• (Asynchronous)

Caution to filers:

Format changes to accommodate Ye a r 2000 will occur for TY98 in calendar year 1999. Treasury has mandated that all electronic year dates exchanged with non-IRS

• rganizations, both government and private, both input and output, shall adhere to the following:

—All Gregorian date formats will be

turns Magnetically/Electronically and Retention Requirements Section 10. Due Dates Section 11. Extensions of Time Section 12. Processing of Information Returns Ma g n e t i c a l l y / Electronically Section 13. Corrected Returns Section 14. Taxpayer Identification Number (TIN) Section 15. Effect on Paper Returns and Statements to Recipients Section 16. Combined Federal/State Filing Program Section 17. Definition of Terms Section 18. State Abbreviations S e c t i o n 1 9 . Major Problems Encountered

P a rt B. Magnetic Media S p e c i f i c a t i o n s