SEC. 7. RECORD FORMAT AND LAYOUT (Continued)

FORM 8027 RECORD FORMAT (Continued)

Field Position Field Title Length Description and Remarks

STATE CODE STATE CODE

Michigan MI West Virginia WV Minnesota MN Wisconsin WI Mississippi MS Wyoming WY Missouri MO

114–122 Establishment 9 REQUIRED. Enter the complete nine-digit ZIP Code of the establishZIP Code ment. If using a five-digit ZIP Code, left justify the five-digit ZIP Code and fill the remaining four positions with blanks.

Note: MUST BE NINE NUMERICS OR FIVE NUMERICS AND FOUR BLANKS. DO NOT ENTER THE DASH.

123–131 Employer 9 REQUIRED. Enter the nine digit number assigned to the employer by Identification IRS. DO NOT ENTER HYPHENS, ALPHAS, ALL 9’s, OR ALL Number ZEROS.

132–171 Employer Name 40 REQUIRED. Enter the name of the employer as it appears on your tax forms (e.g., Form 941). Any extraneous information must be deleted. Left justify and blank fill. ALLOWABLE CHARACTERS ARE ALPHAS, BLANKS, NUMERICS, AMPERSANDS, HYPHENS, AND SLASHES.

172–211 Employer 40 REQUIRED. Enter mailing address of employer. Street address should Street Address 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.

212–236 Employer City 25 REQUIRED. Enter the city, town, or post office. 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 city St. Louis must be en- tered as St Louis.

237–238 Employer State 2 REQUIRED. Enter state code of employer. Must be one of the abbreviations shown in the state abbreviation table for Establishment State (field positions 112–113).

239–247 Employer ZIP 9 REQUIRED. Enter the complete nine-digit ZIP Code of the employer. If Code using a five-digit ZIP Code, left justify the five-digit ZIP Code and fill the remaining four positions with blanks.

Note: MUST BE NINE NUMERICS OR FIVE NUMERICS AND FOUR BLANKS. DO NOT ENTER THE DASH.

248–259 Charged Tips 12 REQUIRED. Enter the total amount of tips that are shown on charge receipts for the calendar year. Amount must be entered in U.S. dollars and cents. The right-most two positions represent cents. Right justify and zero fill. If no entry, zero fill. NUMERICS ONLY. DO NOT ENTER DECI- MAL POINTS, DOLLAR SIGNS, OR COMMAS.

1998–37 I.R.B. 27 September 14, 1998