SEC. 15. DEFINITION OF TERMS

ELEMENT DESCRIPTION

EIN A nine-digit Employer Identification Number which has been assigned by IRS to the reporting entity.

Employer The organization supplying their information. Use the same name and EIN you used on your Forms W-2 and Forms 941.

Establishment A large food or beverage establishment that provides food or beverage for consumption on the premises; where tipping is a customary practice; and where there are normally more than 10 employees who work more than 80 hours on a typical business day during the preceding calendar year.

More than 10 An employer is considered to have more than 10 employees on a typical busiemployees ness day during the calendar year if half the sum of: the average number of employee hours worked per business day in the calendar month in which the aggregate gross receipts from food and beverage operations were greatest, plus the average number of employee hours worked per business day in the calendar month in which the total aggregate gross receipts from food and beverage operations were the least, equals more than 80 hours.

Employee hours The average number of employee hours worked per business day during a worked month is figured by dividing the total hours worked during the month by all your employees who are employed in a food or beverage operation by the average number of days in the month that each food or beverage operation at which these employees worked was open for business.

File For the purpose of this revenue procedure, a file consists of all magnetic/electronic records submitted by an Employer or Transmitter.

Transmitter Person or organization preparing magnetic/electronic file(s). May be Employer or agent of Employer.

Transmitter A five-character alpha/numeric code assigned by IRS to the transmitter Control prior to actual filing magnetically/electronically. This number is inserted in the Code (TCC) record and must be present. An application (Form 4419) must be filed with IRS to receive this number.

November 20, 2000 498 2000–47 I.R.B.

Replacement A replacement is an information return file that IRS/MCC has returned to the transmitter due to errors encountered during processing. ☛ Note: Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of replacement.

Correction A correction is an information return submitted by the transmitter to correct an information return that was previously submitted to and processed by IRS/MCC, but contained erroneous information.

Part B. MAGNETIC/ELECTRONIC SPECIFICATIONS