SEC. 6. RECORD FORMAT AND LAYOUT

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 numType ber 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 Serial Numbers individual establishments of an employer reporting under the same EIN. The employer shall assign each establishment a unique number. NUMER- ICS ONLY.

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

47-86 Establishment 40 REQUIRED . Enter the mailing address of the establishment. Street address Street Address should include number, street, apartment or suite number (use P O Box only 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 City 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.

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

November 20, 2000 502 2000–47 I.R.B.

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

STATE CODE STATE CODE 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. ZIP Code 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 IRS. Identification DO 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 Name 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 (use P O Box only 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 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 employCode er. 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.

248-259 Charge 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 DECIMAL POINTS, DOLLAR SIGNS, OR COMMAS.

260-271 Charged Receipts 12 REQUIRED. Enter the total sales for the calendar year other than carryout 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

2000–47 I.R.B. 503 November 20, 2000

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

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 Less Than 10 added to customer’s bills and were distributed to your employees for Percent the calendar 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. 69–28, 1969–1 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 Reported employees (e.g., bussers, 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.

296-307 Direct Tips 12 REQUIRED. Enter the total amount of tips reported by directly tipped Reported employees (e.g., servers, 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 DOLLAR SIGNS, DECIMAL POINTS, OR COMMAS.

308-319 Total Tips 12 REQUIRED. Enter the total amount of tips reported by all employees Reported (both 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 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.

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

November 20, 2000 504 2000–47 I.R.B.

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

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 Rate Times for the year (field positions 320–331) by the Tip Percentage Rate (field Gross Receipts 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. If no entry, 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 Rate by the District Director. The determination letter must accompany the magnetic/electronic submission. NUMERICS ONLY. DO NOT ENTER DECIMAL POINT.

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. If no entry, 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 Method (field positions 348–359) are greater than zero as follows:

0. if allocated tips are equal to zero
1. for allocation based on hours worked.
2. for allocation based on gross receipts.
3. for allocation based on a good faith agreement. The good faith agreement must accompany the magnetic/electronic submission.

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 Employees calendar year. Right justify and zero fill. NUMERICS ONLY.

2000–47 I.R.B. 505 November 20, 2000

FORM 8027 RECORD FORMAT

Field Position Field Title Length Description and Remarks

365-369 Transmitter 5 REQUIRED. Enter the five-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 2 Magnetic/electronic filers are required to enter blanks. Diskette filers cr/lf may enter blanks or the carriage return/line feed characters (cr/lf).

FORM 8027 RECORD LAYOUT

Establishment Establishment Establishment Establishment Type Serial Number Name Street Address

1 2-6 7-46 47-86

Establishment Establishment Establishment Employer City State ZIP Code Identification Number

87-111 112-113 114-122 123-131

Employer Name Employer Street Employer City Employer State Address

132-171 172-211 212-236 237-238

Employer ZIP Charged Tips Charged Receipts Service Charge Code Less Than 10 Percent

239-247 248-259 260-271 272-283

361-364 365-369 370 371-372

November 20, 2000 506 2000–47 I.R.B.

PART C. ELECTRONIC FILING SPECIFICATIONS

SEC. 1 BACKGROUND

01. All electronic filing of information returns are received at IRS/MCC via the FIRE (Filing Information Returns Electroni- cally) System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic filing of information returns only. The telephone number for electronic filing is (1-304-262-2400) . Publications and forms are no longer available electronically from MCC. Users needing publications and forms will need to download them from the IRS’s Internet Web Site at www.irs.gov or order them by calling 1-800-TAX-FORM (1-800-829-3676).