SEC. 7. RECORD FORMAT — Internal Revenue Bulletin 1999-49

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

1 Establishment 1 REQUIRED. This digit identifies the kind of establishment. Enter the number Type which describes the type of establishment, as shown below: 1 for an establishment that serves evening meals only (with or without alcoholic beverages). 2 for an establishment that serves evening meals and other meals (with or without alcoholic beverages). 3 for an establishment that serves only meals other than evening meals (with or without alcoholic beverages). 4 for an establishment that serves food, if at all, only as an incidental part of the business of serving alcoholic beverages.

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

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

47–86 Establishment 40 REQUIRED. Enter the mailing address of the establishment. 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.

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

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 entered as St Louis.

December 6, 1999 618 1999–49 I.R.B.

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

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

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 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 establishment. If using ZIP Code 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 IRS. DO Identification NOT ENTER HYPHENS, ALPHAS, ALL 9’s, OR ALL ZEROS. Number

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

172–211 Employer 40 REQUIRED. Enter mailing address of employer. Street address should include Street Address number, street, apartment or suite number (or P O Box if mail is not delivered to street address). Left justify and blank fill.

1999–49 I.R.B. 619 December 6, 1999

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

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 entered 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 using a Code 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. NU- MERICS ONLY. DO NOT ENTER DECIMAL POINTS, DOLLAR SIGNS, OR COMMAS.

260–271 Charged Receipts 12 REQUIRED. Enter the total sales for the calendar year other than carry-out sales or sales with an added service charge of 10 percent or more, that are on charge receipts with a charged tip shown. This includes credit card charges, other credit arrangements, and charges to a hotel room unless the employer’s normal accounting practice consistently excludes charges to a hotel room. Do not include any state or local taxes in the amount reported. 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 INCLUDE DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

272–283 Service Charge 12 REQUIRED. Enter the total amount of service charges less than 10 percent added Less Than 10 to customer’s bills and were distributed to your employees for the calendar year. In Percent general, service charges added to the bill are year. In general, service charges added to the bill are not tips since the customer does not have a choice. These service charges are treated as wages and are included on Form W-2. For a more detailed explanation, see Rev. Rul. 1928, 19691 C.B. 270. 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 DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

284–295 Indirect Tips 12 REQUIRED. Enter the total amount of tips reported by indirectly tipped employReported ees (e.g., busboys, service bartenders, cooks) for the calendar year. Do not include tips received by employees in December of the prior tax year but not reported until January. Include tips received by employees in December of the tax year being reported, but not reported until January of the subsequent 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 DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

December 6, 1999 620 1999–49 I.R.B.

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

296–307 Direct Tips 12 REQUIRED. Enter the total amount of tips reported by directly tipped employees Reported (e.g., waiters, waitresses, bartenders) for the calendar year. Do not include tips received by employees in December of the prior tax year but not reported until January. Include tips received by employees in December of the tax year being reported, but not reported until January of the subsequent 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 DOL- LAR SIGNS, DECIMAL POINTS, OR COMMAS.

308–319 Total Tips 12 REQUIRED. Enter the total amount of tips reported by all employees (both Reported indirectly tipped and directly tipped) for the calendar year. Do not include tips received in December of the prior tax year but not reported until January. Include tips received in December of the tax year being reported, but not reported until January of the subsequent year. Amount must be entered in U.S. dollars and cents. The rightmost two positions represent cents. Right justify and zero fill. If no entry, zero fill. NUMERICS ONLY. DO NOT ENTER DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

320–331 Gross Receipts 12 REQUIRED. Enter the total gross receipts from the provision of food and/or beverages for this establishment for the calendar year. Do not include receipts for carry-out sales or sales with an added service charge of 10 percent or more. Do not include in gross receipts charged tips (field positions 248–259) shown on charge receipts unless you have reduced the cash sales amount because you have paid cash to tipped employees for tips they earned that were charged. Do not include state or local taxes in gross receipts. If you do not charge separately for food or beverages along with other services (such as a package deal for food and lodging), make a good faith estimate of the gross receipts attributable to the food or beverages. This estimate must reflect the cost of providing the food or beverages plus a reasonable profit factor. Include the retail value of complimentary food or beverages served to customers if tipping for them is customary and they are provided in connection with an activity engaged in for profit whose receipts would not be included as gross receipts from the provision of food or beverages (e.g., complimentary drinks served to customers at a gambling casino). 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 DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

332–343 Tip Percentage 12 REQUIRED. Enter the amount determined by multiplying Gross Receipts for the Rate Times year (field positions 320–331) by the Tip Percentage Rate (field positions 344–347). For example, if the value of Gross Receipts is “000045678900” and Tip Percentage Rate is “0800”, multiply $456,789.00 by .0800 to get $36,543.12 and enter “000003654312”. If tips are allocated using other than the calendar year, enter zeros; this may occur if you allocated tips based on the time period for which wages were paid or allocated on a quarterly basis. Amount must be entered in U.S. dollars and cents. The right-most two positions represent cents. Right justify and zero fill. NUMERICS ONLY. DO NOT ENTER DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

344–347 Tip Percentage 4 REQUIRED. Enter 8 percent (0800) unless a lower rate has been granted by the Rate District Director. The determination letter must accompany the magnetic/electronic submission. NUMERICS ONLY. DO NOT ENTER DECIMAL POINT.

1999–49 I.R.B. 621 December 6, 1999

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

348–359 Allocated Tips 12 REQUIRED. If Tip Percentage Rate times Gross Receipts (field positions 332–343) is greater than Total Tips Reported (field positions 308–319), then the difference becomes Allocated Tips. Otherwise, enter all zeros. If tips are allocated using other than the calendar year, enter the amount of allocated tips from your records. Amount must be entered in U.S. dollars and cents. The right-most two positions represent cents. Right justify and zero fill. NUMERICS ONLY. DO NOT ENTER DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

360 Allocation 1 REQUIRED. Enter the allocation method used if Allocated Tips (field positions Method 348–359) are greater than zero as follows:

for allocation based on hours worked.
for allocation based on gross receipts.
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 fulltime 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 fulltime 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 year. Right justify and Employees zero fill. NUMERICS ONLY.

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

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

371–372 Blank or cr/lf 2 Magnetic/electronic filers are required to enter blanks. Diskette filers may enter blanks or the carriage 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

December 6, 1999 622 1999–49 I.R.B.

FORM 8027 RECORD LAYOUT

Employer Street Employer Name Employer City Employer State

Address

132–171 172–211 212–236 237–238

Employer Zip

Charged Tips Charged Receipts Code

Service Charge

Percent

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

Allocated Tips Allocation Method Rate

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