SEC. 2. NATURE OF CHANGES
Internal Revenue Bulletin 1998-13 · 2026-10-03 edition · updated 2026-10-04 · United States
In this publication, major changes have been emphasized by using italics. This has been done to assist filers in identifying new information. Filers are still advised to read the publication in its entirety. The changes are as follow:
.01 EDITORIAL CHANGES
(a) The title of the publication has changed from “Specifications for Filing Form W–4, Employee’s Withholding Allowance
Certificate, on Magnetic Tape, and 5 1 ⁄4-, and 3 1 ⁄2-Inch Magnetic Diskettes” to “Specifications for Filing Form W–4, Employee’s Withholding Allowance Certificate, Magnetically or Electronically.” This revenue procedure now contains specifications for reporting electronically through the Information Reporting Program Bulletin Board System (IRP–BBS), and magnetically using AS400 compatible tape cartridges, 8mm, 4mm, and Quarter Inch Cartridges. (b) Under Part A, Sec. 3, “WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CEN TER”, the ZIP code for the P O Box address was changed to 25402. (c) Telephone numbers for the Information Reporting Program Bulletin Board System (IRP–BBS) and IRS/MCC fax machine
have changed. The IRP–BBS telephone number is now 304-264-7070. The IRS/MCC fax number is 304-264-5602. (d) Under Part B, Sec. 2, tape specifications, modifications have been made which simplify requirements. Please read care fully. (e) Part B, Sec. 7, Form W–4 record format, has been changed to Form W–4 record format and record layout. A record layout
has been added at the end of the format specifications. .02 PROGRAMMING CHANGES
(a) Added Part B, Sec. 4,“Tape Cartridge Specifications” (b) Added Part B, Sec. 5, “8MM, 4MM, and QUARTER INCH CARTRIDGE Specifications” (c) Added Part B, Sec. 6, “Asynchronous (IRP–BBS) Electronic Filing Specifications” (d) Revised Part B, Sec. 7, “Form W–4 Record Format and Record Layout.”
(1) Form W–4 Date field is expanded to 8 positions. The format will be YYYYMMDD, (e.g. 19981231). (2) The date field was moved from positions 164–169 to positions 324–331. Field positions 164–169 will now be blank
filled. (3) Employer Zip Code has expanded from 5 positions to 9 positions. The field positions are now 310–318. (4) Due to the change in the Employer Zip Code, the Transmitter Control Code has shifted 4 positions. The field positions
are now 319–323.
1998–13 I.R.B. 27 March 30, 1998
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