SEC. 2. TAPE SPECIFICATIONS

Note: Beginning in calendar year 2003 for Tax Year 2003, IRS/MCC will no longer accept 9 track tapes for the filing of Forms W-4. Fourth quarter 2002 Forms W-4 filed by January 31, 2003, can NOT be submitted on 9 tack tape .

.01 IRS/MCC can process most magnetic tape files if the following specifications are followed:

(a) 9-track EBCDIC (Extended Binary Coded Decimal Interchange Code) with

(1) Odd parity (2) Recording density—1600 or 6250 BPI (3) If you use UNISYS Series 1100, you must submit an interchange tape. (b) 9-track ASCII (American Standard Coded Information Interchange) with:

January 22, 2001 380 2001–4 I.R.B.

(1) Odd parity (2) Recording density—1600 or 6250 BPI .02 All tape files must have the following characteristics:

(a) 0.5 inch (12.7 mm) wide, computer grade magnetic tape, (b) Tape thickness: 1.0 or 1.5 mils, (c) Reel diameter: 10.5 inch (26.67 cm), 8.5 inch (21.59 cm), or 7 inch (17.78 cm) and (d) Reel of tape up to 2400 feet (731.52 m). .03 All records, including Header and Trailer Labels (if used) must be transmitted using the same density. .04 The tape records defined in this revenue procedure may be blocked subject to the following:

(a) A block must not exceed 32,550 tape positions. (b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9’s; how ever, the last block of the file may be filled with 9’s or truncated. Do not pad a block with blanks. (c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields

or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 350. (d) All data records are a fixed record length of 350 positions and may not span blocks. .05 Labeled or unlabeled tapes may be submitted. .06 For the purposes of this revenue procedure the following must be used:

Tape Mark: (a) Used to signify the physical end of the recording on tape. (b) For even parity, use BCD configuration 001111(8421). (c) May follow the header label and precede and/or follow the trailer label. .07 Do not submit an employee Form W-4 record without the required employer identification information. Every record must contain both employee and employer data.