SEC. 7. FILING FORMS W–4 MAGNETICALLY/ELECTRONICALLY

.01 A Magnetic media/electronic Reporting Package which includes the current revenue procedure and the necessary transmittal forms will be mailed to approved filers each year.

.02 If the employer chooses to file magnetically/electronically, then a Form 6466, Transmittal of Forms W–4 Reported Magnetically/Electronically, must be sent to the IRS/MCC as prescribed in Part A, Sec. 3.

.03 Form 6466 MUST be signed by the employer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent), on behalf of the employer if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption “FOR: (name of employer).”

.04 Although a duly authorized agent signs the affidavit, the employer(s) is held responsible for the accuracy of the Forms W–4 filed magnetically or electronically.

.05 DO NOT REPORT THE SAME INFORMATION ON PAPER DOCUMENTS THAT YOU REPORT MAGNETI- CALLY/ELECTRONICALLY. If you report part of your returns on paper and part magnetically or electronically, be sure that duplicate returns are not included on both.

1998–13 I.R.B. 29 March 30, 1998

.06 Before submitting your magnetic/electronic file, include the following:

(a) A signed Form 6466, Transmittal of Forms W–4 Reported Magnetically/Electronically along with a Form 6467, Transmit tal of Forms W–4 Reported Magnetically/Electronically(Continuation), if you submit data for multiple employers. These forms must be mailed the same day electronic files are submitted. (b) Your media (tape, diskette, or cartridge with an external identifying label.) Form 6468 describes the information which

should be included on this self-prepared label. (c) On the outside of the shipping container, affix the label IRB Special Projects. This label is included in the publication. .07 IRS/MCC will not return filers’ magnetic media after it has been successfully processed. Should filers wish to know if their media was received by IRS/MCC, a delivery service that provides certification of delivery is recommended.

.08 IRS cannot accept any Cash-On-Delivery (COD) or Charged-to-IRS shipments of reportable tax information that an individual or organization is legally required to file. Because of the high volume of data received and shipping cost involved, special shipping containers will not be returned. .09 Use this record format and processing capabilities to file Forms W–4 submitted for the quarter ending 06-30-1998 and for all subsequent filings.