SEC. 10. DEFINITION OF TERMS

Employer Generally, an employer is a person or organization for whom a worker performs a service as an employee. The employer has the right to direct and control the worker. A person or organization paying wages to a former employee after the work ends is also considered an employer.

Employee One who performs services for an employer.

EIN Employer Identification Number that has been assigned to the employer by IRS.

File For purposes of this procedure, a file consists of all magnetic/electronic records submitted by an employer or transmitter.

Special Character Any character that is not a numeric, an alpha or a blank.

Social Social Security Number (SSN) that has been assigned to the employee by Security the Social Security Administration. Number (SSN)

Transmitter Person or organization preparing and/or submitting magnetic/electronic file(s).

Transmitter A five-character alpha/numeric number assigned by IRS to the transmitter Control Code prior to actual filing magnetically/electronically. This number is inserted (TCC) in Positions 319-323 of your files and must be present before the file can be processed. An application Form 4419 must be filed with IRS to receive this number.

PART B. MAGNETIC MEDIA SPECIFICATIONS