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

.01 Asynchronous electronic filing of Forms 8027, originals, corrections, and replacements is offered as an alternative to mag- netic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. Electronic filing using the Information Re- porting Program-Bulletin Board System (IRP-BBS) will fulfill the magnetic media requirements for those employers who are re- quired to file magnetically. It may also be used by employers who are under the filing threshold requirement, but would prefer to file their information returns this way. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically. Also, if the original file was submitted via magnetic media, any corrections may be transmitted elec- tronically.

.02 The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two pro- grams are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist tax- payers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Customer Service toll-free number (1-800-829-1040) for assistance.

.03 Filers participating in the electronic filing program for information returns will submit their returns to IRS/MCC electroni- cally and not through magnetic media or paper filing. Files submitted in this manner must be in standard ASCII code.

.04 If a request for extension is approved, transmitters who file electronically will be granted an extension of 30 days to file. Part A, Sec. 10, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.

September 14, 1998 22 1998–37 I.R.B.

.05 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 car- tridges; however, it must be in standard ASCII code.

.06 Filers must obtain a Transmitter Control Code (TCC) prior to submitting their files electronically. (Filers who currently have a TCC for filing Forms 8027 do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 6, for information on how to obtain a TCC.

.07 Filers using IRP-BBS assign their own passwords and do not need special approval. .08 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.

.09 Electronically filed information 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.

.10 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.

.11 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.

.12 Data compression is encouraged when submitting information returns by way of the IRP-BBS. MCC has the ability to de- compress 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 information returns electronically will vary depending on the modem speed and the type of data compression used, if any. The time required to transmit a file can be reduced by as much as 85 percent by using software com- pression and hardware compression.

The following are actual transmission rates for forms 1099 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. (ZMODEM is normally the fastest protocol and XMODEM and KERMIT are the slower protocols.)

.13 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, C = Correction, 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 attempt 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 4804.

.14 The results of the electronic transmission will be posted to the (F)ile Status area of the IRP-BBS; however, no further process- ing will occur until the signed Form 4804 is received. The transmitter must send or fax the signed Form 4804 the same day the elec- tronic transmission is made. No return is considered filed until a Form 4804 is received by IRS/MCC.

.15 Form 4804 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. A copy of the form is also available in the back of this pub- lication. If a filer chooses to computer-generate Form 4804, all of the information contained on the original form, including the af- fidavit, must also be contained on the computer-generated form.

.16 Forms 4804 are to be mailed to the following addresses:

1998–37 I.R.B. 23 September 14, 1998

IRS-Martinsburg Computing Center Information Reporting Program Attn.: Electronic Filing Coordinator P. O. Box 1359 Martinsburg, WV 25402-1359 Note: The ZIP Code has changed from 25401-1359 to 25402-1359 for the IRS P.O. Box addresses for Martinsburg, WV.

IRS-Martinsburg Computing Center Information Reporting Program Attn.: Electronic Filing Coordinator Route 9 and Needy Road Martinsburg, WV 25401

.17 A signed Form 4804 submitted for electronically filed information returns may be faxed to IRS/MCC at the following number: 304-264-5602. Faxed transmittals will allow IRS/MCC to begin processing the file immediately. .18 The IRP-BBS is an electronic bulletin board system available to filers of information returns. In addition to filing information returns electronically, the IRP-BBS provides other capabilities. Some of the advantages of IRP-BBS are as follows:

(1) Notification within two weeks as to the acceptability of the data transmitted. (2) Immediate access to the latest changes and updates that affect the Information Reporting Program at IRS/MCC (program, legislative, etc.).

(3) Access to publications such as the Publication 1239 as soon as they are available. (4) Capability to communicate with IRS/MCC personnel. (5) Ability to retrieve information and files applicable to the IRP-BBS. .19 The IRP-BBS is available for public use and accessible using various personal computer communications equipment; how- ever, electronic submission of information returns is limited to holders of valid TCCs. A TCC is not needed to access those portions of the IRP-BBS that contain forms and publications or to leave questions or messages for IRS/MCC personnel.

.20 Filers using IRP-BBS can determine the acceptability of files submitted by checking the file status area of the bulletin board. These reports are not immediately available but will be available within two weeks after the transmission is received by IRS/MCC.

.21 Contact the IRP-BBS by dialing 304-264-7070. The communication software settings for IRP-BBS are:

• No parity

— Eight data bits

— One stop bit

— Full duplex

The communication software should be set up to use the fastest speed allowed by the filer’s modem.

.22 Due to the large number of communication products available, it is impossible to provide specific information on a particular software package or hardware configuration. Filers should contact their software or hardware supplier for assistance.

.23 IRP-BBS software provides a menu-driven environment allowing access to different parts of IRP-BBS. Whenever possible, IRS/MCC personnel will provide assistance in resolving any communication problems with IRP-BBS.

.24 IRP-BBS can be accessed at speeds from 1200 to 28,800 bps. The speed is automatically negotiated for connection at the speed of the calling modem. The communication standards supported include Industry Standard 212A, V.22bis, V.32, V.32bis, V.34, and V.FC. Point-to-point error control is supported using the V.42 ITU–T standard or MNP 2–4. Data compression is supported using V.42bis ITU–T standard or MNP5.

.25 The following information will be requested to set up the filer’s user profile when logging onto the IRP-BBS for the first time.

(1) Enter the letter that corresponds to the filer’s terminal from the following:

IBM PC IBM w/ANSI Hyperterm Terminal VT-100

Most PCs, clones, etc., will select the IBM PC emulation. Machines with color, CGA, EGA, or VGA should select IBM w/ANSI.

(2) Upper/lower case, line feed needed, O (zero) nulls after each , do you wish to modify this? (Most users answer no.)

September 14, 1998 24 1998–37 I.R.B.

Common Problems

Problem Probable Cause Solution

File does not Not starting communication when Start upload/download on filers end upload/download prompted by ‘Awaiting Start Signal’

All files not Compressing several files into Compress only one file for every filename processed one filename

Replacement needed Original data does not meet processing Replacement must be submitted within 45 and/or format requirements days of original transmission

Cannot determine Not dialing back thru IRP-BBS to Two weeks after sending a file, check under file status check the status of the file (F)ile Status for notification of acceptability

Transfer aborts Transfer protocol mismatch Ensure protocols match on both the sending before it starts and receiving ends

Loss of carrier Incorrect modem settings on user’s Reference your modem manual about in- during session end creasing the value of the S10 register

Unreadable screens ANSI.SYS driver not loaded in the Select non ANSI under (Y)our settings after selecting IBM w/ANSI user’s PC

IRS cannot complete final User did not send the Form 4804 Send completed Form 4804 the same day processing of data as the electronic transmission

IRS cannot determine User did not indicate which file is Must enter the filename being replaced which file is being replaced being replaced under the replacement option

IRS cannot determine the type User incorrectly indicated T, P, C, When prompted, enter the correct type of file of file being sent or R for the type of file being sent

Replacement file not User did not dial back thru IRP-BBS Two weeks after sending file, check under replaced within 45 days to check status of file (F)ile Status for notification of acceptability

Duplicate data Transmitter sends corrections for Only submit corrections for incorrect records entire file