SEC. 7. RECORD FORMAT AND LAYOUT (Continued)

FORM 8027 RECORD FORMAT (Continued)

Field Position Field Title Length Description and Remarks

3. for allocation based on a good faith agreement. The good faith agreement must accompany the magnetic/electronic submission. If Allocated Tips are equal to zero, enter 0 (zero). Note: Under Section 1571 of the Tax Reform Act of 1986, the method of allocation of tips based on the number of hours worked as described in Section 31.6053–3(f)(1)(iv) may be utilized only by an employer that employs less than the equivalent of 25 full-time employees at the establishment during the payroll period. Section 31.6053–3(j)(19) provides that an employer is considered to employ less than the equivalent of 25 full-time employees at an establishment during a payroll period if the average number of employee hours worked per business day during the payroll period is less than 200 hours.

361–364 Number of 4 REQUIRED. Enter the total number (must be greater than zero) of Directly Tipped directly tipped employees employed by the establishment for the calendar Employees year. Right justify and zero fill. NUMERICS ONLY.

365–369 Transmitter 5 REQUIRED. Enter the 5-digit Transmitter Control Code assigned by the Control Code IRS. (TCC)

370 Corrected 8027 1 REQUIRED. Enter blank for original return. Enter “G” for corrected Indicator return. A corrected return must be a complete new return replacing the original return.

371–372 Blank or cr/lf 2 Magnetic tape filers are required to enter blanks. Diskette filers may enter blanks or the carriage return/line feed characters (cr/lf).

FORM 8027 RECORD LAYOUT

Establishment

Type

Establishment Serial Number

Establishment

Name

Establishment Street Address

1 2–6 7–46 47–86

Establishment

City

Establishment

State

Establishment

ZIP Code

Employer Identification

Number

87–111 112–113 114–122 123–131

Employer Street Employer State Employer Name Employer City

Address

132–171 172–211 212–236 237–238

September 14, 1998 30 1998–37 I.R.B.

FORM 8027 RECORD LAYOUT (Continued)

Employer Zip Charged

Charged Tips Code Receipts

Percent

Service Charge

Less Than 10

239–247 248–259 260–271 272–283

Indirect Tips

Reported

Direct Tips

Reported

Total Tips

Gross Receipts Reported

284–295 296–307 308–319 320–331

Tip Percentage

Rate Times Gross Receipts

Tip Percentage

Allocation Allocated Tips Rate Method

Method

332–343 344–347 348–359 360

Number of Directly

Tipped Employees

Transmitter Control

Code (TCC)

Corrected

8027 Indicator

Blank or

cr/lf

361–364 365–369 370 371–372