SEC. 6. ASYNCHRONOUS (IRP–BBS) ELECTRONIC FILING SPECIFICATIONS

.01 Asynchronous electronic filing of Forms W–4, originals and replacements is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing. If the original file was sent magnetically, but was returned for replacement, the re- placement may be transmitted electronically.

.02 The electronic filing of Forms W–4 is not affiliated with the Form 1040 electronic filing program. These two programs are to- tally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic fil- ing of Forms W–4 should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist taxpayers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Taxpayer Service toll-free number (1-800-829- 1040) for assistance. .03 Filers participating in the electronic filing program for Forms W–4 will submit their forms to IRS/MCC electronically and not through magnetic media or paper filing. Files submitted in this manner must be in standard ASCII code.

.04 The format of the record is the same for electronically filed records as it is for 5 ¹ ⁄4- and 3 ¹ ⁄2-inch diskettes, tapes, and tape cartridges; however, it must be in standard ASCII code.

1998–13 I.R.B. 33 March 30, 1998

. 05 Filers must have a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically. (Filers who currently have a TCC for filing Forms W–4 do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 5, for information on how to obtain a TCC.

.06 Filers using IRP–BBS assign their own passwords and do not need special approval. .07 With all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised. However, if filers do forget their password, call 304-263-8700 for assistance.

Note: Passwords on the IRP–BBS are case sensitive.

.08 Electronically filed Forms W–4 may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by calling 304-263-8700.

.09 Filers may submit as many documents as they choose electronically. Filers are allowed 240 minutes a day; however, more time may be requested if needed.

.10 Do not transmit data using IRP–BBS January 1 through January 7. This will allow time for the IRP–BBS to be updated to reflect current year changes.

.11 Data compression is encouraged when submitting Forms W–4 by way of the IRP–BBS. MCC has the ability to decompress files created using several popular software compression programs such as ARC, LHARC, and PKZIP. Software data compression can be done alone or in conjunction with V.42bis hardware compression.

The time required to transmit Forms W–4 electronically will vary depending on the modem speed and the type of data compres- sion used, if any. The time required to transmit a file can be reduced by as much as 85 percent by using software compression and hardware compression.

The following are actual transmission rates for 1099 Series filers achieved in test uploads at MCC using compressed files (PKZIP) and the XMODEM-1K protocol. The actual transmission rates will vary depending on the protocol that is used. (ZMO- DEM is normally the fastest protocol and XMODEM and KERMIT are the slower protocols.)

.12 Files submitted to IRP–BBS must have a unique filename; therefore, the IRP–BBS will build the filename that must be used. The name will consist of the filer’s TCC, submission type (T = Test, P = Production, and R = Replacement) and a sequence number. Filers may call the file anything they choose on their end. The sequence number will be incremented every time the filers send, or at- tempt to send, a file. Record the upload date, time, and filename. This information will be needed by MCC in order to identify the file if assistance is required and to complete Form 6466.

.13 The results of the electronic transmission will be posted to the (F)ile Status area of the IRP–BBS; however, no further pro- cessing will occur until the signed Form 6466 is received. The transmitter must send or fax the signed Form 6466 the same day the electronic transmission is made. No electronic transmission is considered filed until a Form 6466 is received by IRS/MCC.

.14 Form 6466 can be ordered by calling the IRS toll-free forms and publication order number 1-800-TAX-FORM, (1-800-829- 3676), downloaded from the IRP–BBS, or it may be computer-generated. If a filer chooses to computer-generate Form 6466, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.

.15 Forms 6466 are to be mailed to the following addresses:

If by Postal Service: