SEC. 8. REPLACEMENT FILES

THE MAGNETIC MEDIA/ELECTRONIC SPECIFICATIONS CONTAINED IN PART B OF THIS REVENUE PRO- CEDURE MUST BE STRICTLY ADHERED TO. If files are not processable, they will be returned to you for replacement and resubmission, or submission of paper Forms W-4. Replacement files must be resubmitted to IRS/MCC within 45 days of the date of the enclosed letter. The media should be identified as replacement data by writing, typing or printing “Magnetic Media Replacement” on the external label used on the magnetic media and marking the replacement box on the Form 6466. I f filing electronically, you should choose replacement when asked for the type of submission to identify a replacement file before transmission begins.