SEC. 7. RECORD FORMAT AND LAYOUT (Continued)

FORM 8027 RECORD FORMAT (Continued)

Field Position Field Title Length Description and Remarks

2–6 Establishment 5 REQUIRED. These five digit Serial Numbers are for identifying individSerial Numbers ual establishments of an employer reporting under the same EIN. The employer shall assign each establishment a unique number. NUMERICS ONLY.

7–46 Establishment Name 40 REQUIRED. Enter the name of the establishment. Left justify and fill unused positions with blanks. ALLOWABLE CHARACTERS ARE AL- PHAS, NUMERICS, BLANKS, HYPHENS, AMPERSANDS, AND SLASHES.

47–86 Establishment Street 40 REQUIRED. Enter the mailing address of the establishment. Street adAddress dress should include number, street, apartment or suite number (or P O Box if mail is not delivered to street address). Left justify and blank fill.

Note: The only allowable characters are alphas, blanks, numerics, ampersands, hyphens and slashes. Punctuation such as periods and commas are not allowed and will cause your file to be returned. For example, the address 210 N. Queen St., Suite #300 must be entered as 210 N Queen St Suite 300.

87–111 Establishment City 25 REQUIRED. Enter the city, town, or post office. Left justify and blank fill.

Note 1: The only allowable characters are alphas, blanks, numerics, ampersands, hyphens and slashes. Punctuation such as periods and commas are not allowed and will cause your file to be returned. For example, the city St. Louis must be en- tered as St Louis.

112–113 Establishment 2 REQUIRED. Enter state code of the establishment; must be one of State the following:

STATE CODE STATE CODE

Alabama AL Montana MT Alaska AK Nebraska NE Arizona AZ Nevada NV Arkansas AR New Hampshire NH California CA New Jersey NJ Colorado CO New Mexico NM Connecticut CT New York NY Delaware DE North Carolina NC District of Columbia DC North Dakota ND Florida FL Ohio OH Georgia GA Oklahoma OK Hawaii HI Oregon OR Idaho ID Pennsylvania PA Illinois IL Rhode Island RI Indiana IN South Carolina SC Iowa IA South Dakota SD Kansas KS Tennessee TN Kentucky KY Texas TX Louisiana LA Utah UT Maine ME Vermont VT Maryland MD Virginia VA Massachusetts MA Washington WA

September 14, 1998 26 1998–37 I.R.B.