When the upload is complete, the screen will display the total bytes received and the…

Press ENTER to continue. If you have more files to send for the same TCC/EIN, enter ‘ y ’; otherwise, enter ‘ n ’.

It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1 - 2 business days.

To check acceptability of a previously submitted file:

At the Main Menu:

Enter ‘ B ’ for file status. Press the Tab key to advance to TCC box; otherwise, enter ‘ E ’ to exit. Enter your TCC: Enter your EIN: Choose the appropriate option. Tab to appropriate file and press ENTER .

If ‘Results’ indicate:

‘File Good’ and you agree with the ‘Count of Payees’, you are finished with this file. (If you do not want the file processed,

you must contact IRS/MCC within 10 days from the transmission of your file.)

‘File Bad’ - Correct the errors and resubmit the file as a replacement.

‘Not Yet Processed’ - File has been received, but results are not available. Please recheck in several days.

When you are finished, enter ‘ E ’ from the ‘Main Menu’ to logoff.

Enter ‘ 2 ’ to hang-up.

Sec. 11. Modem Configuration

.01 Hardware features

(a) Enable hardware flow control (b) Enable modem error control (c) Enable modem compression

Sec. 12. Common Problems Associated with Electronic Filing

.01 Refer to Part A, Section 19, for common format errors associated with magnetic/electronic files. .02 The following are the major non-format errors associated with electronic filing:

1. Transmitter does not dial back to the electronic system to determine file acceptability.

The results of your file transfer are posted to the FIRE System within two business days. It is your responsibility to verify file acceptability and, if the file contains errors, you can get an online listing of the errors. Date received and number of payee records are also displayed. If the file is good, but you do not want the file processed, you must contact IRS/MCC within 10 days from the transmission of your file .

2. Incorrect file is not replaced timely.

If your file is bad, correct the file and timely resubmit as a replacement.

3. Transmitter compresses several files into one.

Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files.

May 21, 2001 1276 2001–21 I.R.B.

4. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement or correction file to replace the original/correction/replacement file.

Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (1-2 business days after file was transmitted). If you do not want us to process the file, you must first contact us at 304-263-8700 to see if this is a possibility. However, this will count as a replacement. (See Part A, Sec. 17, for the definition of replacement.)

5. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are only a few changes.

The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.

6. File is formatted as EBCDIC.

All files submitted electronically must be in standard ASCII code.

7. Transmitter has one TCC number, but is filing for multiple companies, which EIN should be used when logging into the system to send the file?

When sending the file electronically, you will need to enter the EIN of the company assigned to the TCC. When you upload the file, it will contain the EIN’s for the other companies that you are filing for. This is the information that will be passed forward.

8. Transmitter sent the wrong file, what should be done?

Call us as soon as possible @ (304) 263-8700, ext. 3. We may be able to stop the file before it has been processed. Please do not send a replacement for a file that is marked as a good file.

.03 The following are the most common problems encountered when connecting with dial-up networking/web browser:

1. Transmitter is unable to connect to the FIRE System using dial-up networking.

1. The user name and password should be blank when trying to connect unless it is needed by your system.
2. Windows 95/98: Disable ‘enable software compression’
3. Windows NT/2000: Disable both ‘enable software compression’ and ‘enable PPP/LCP extensions’ 4. TCP/IP should be the only network protocol that is enabled.

( Make sure you are using analog lines rather than digital .)

2. Transmitter is connecting using dial-up networking, but is unable to bring up the URL address using the web browser.

1. Proxy server should be disabled for a dial-up connection. 2. ‘Using a modem’ option should be selected. 3. The home page should either display http://10.225.224.2 or be set to ‘about:blank’. 4. The security level should be set at medium. 5. The option ‘enable software compression’ should be disabled under Dial-Up Networking.

3. Transmitter clicks on ‘start the fire application’, but the logon screen is displayed again.

Your browser must be set to receive ‘cookies’.

4. Transmitter is getting a menu when connecting with dial-up networking.

The option ‘pop-up a terminal window’ should be disabled.

2001–21 I.R.B. 1277 May 21, 2001

5. Transmitter cannot find the browse button to upload file.

If using Internet Explorer, you must have version 4.0 or higher. If using Netscape Navigator, it must be version 2.0 or higher

6. The line is busy when dialed.

We have enough lines available that you should not get this message. Check the phone number being dialed. It should be 304-262- 2400. If you need a number such as an 8 or a 9 to access an outside line, make sure it is present. Also, some companies require an access code for long distance dialing.

7. I am receiving the error message “Remote PPP Peer Not Responding”

Disable ‘enable PPP/LCP Extensions’ in Dial-Up Networking

.04 The following are the most common problems encountered when connecting with hyperterminal.

1. Transmitter is unable to connect using hyperterminal.

1. If you need a number such as an 8 or a 9 to access an outside line, make sure it is present.
2. Set the terminal emulation to VT100. 3 Try lowering the modem speed. 4. Turn the modem off and then back on to reset it.

Make sure you are using analog lines rather than digital .

2. Transmitter is getting the message ‘annex command line interpreter’.

Disconnect and try again. You may need to lower the modem speed if this happens several times in a row.

3. When trying to logon, the cursor is not in the correct box, or the menus are distorted.

The terminal emulation must be set to VT100. Also, verify that the data bits are set at 8, the stop bit is set at 1 and parity is set at None.

4. Transmitter was able to connect and the menu is displayed, but is unable to type anything.

Scroll lock cannot be turned on.

5. When transmitter connects, the menus keep scrolling and display garbage characters.

Make sure ‘Use error control’ and ‘Compress data’ are enabled under the Advanced Connection Settings.

6. Transmitter receives message ‘bad data packet’ when the file is transmitting. What does this mean?

Your modem is having problems sending the data, so it is re-trying to send it. Normally, if the transfer does not abort, the file will be sent successfully.

Part D. Magnetic/Electronic Specifications For Extensions of Time

Sec. 1. General

.01 The specifications in Part D include the required 200-byte record format for extensions of time to file requests submitted magnetically or electronically. Also included are the instructions for the information that is to be entered in the record. Filers are advised to read this section in its entirety to ensure proper filing.

.02 Only filers who have been assigned a Transmitter Control Code may request an extension of time magnetically or electronically. If you meet the threshold of more than 50 payers when requesting an extension but are below the 250 documents threshold,

May 21, 2001 1278 2001–21 I.R.B.

you must still submit a Form 4419, Application for Filing Information Returns Magnetically/Electronically. Requests for extensions of time may be made for Forms 1042-S, 1098, 1099, 5498, W-2G, W-2, and 8027.

.03 For Tax Year 2001 (returns to be filed in 2002 ), transmitters requesting an extension of time to file for more than 50 payers (not payees) are required to file the extension request magnetically or electronically . Transmitters requesting an extension of time for 10 to 50 payers (not payees) are encouraged to file the request magnetically or electronically. The request may be filed on tape, tape cartridge, 8mm, 4mm, Quarter Inch Cartridges (QIC ), 3 1/2-inch diskette, or electronically.

.04 For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for Extension of Time To File Information Returns, in the same package as the corresponding media or fax it to 304-264-5602. For extension requests filed electronically, the transmitter must fax the Form 8809 the same day the transmission is made.

.05 Transmitters submitting an extension of time magnetically or electronically should not submit a list of payer names and TINs with the Form 8809 since this information is included on the magnetic or electronic file. However, Line 6 of the Form 8809 must be completed with the total number of filers included on the magnetic media or electronic file.

.06 To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the request will be denied.

.07 A magnetically filed request for an extension of time should be sent to the following address:

IRS-Martinsburg Computing Center Information Reporting Program Attn: Extension of Time Coordinator 240 Murall Drive Kearneysville, WV 25430

Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in processing the Form 8809, it is imperative that the attention line be present on all envelopes or packages containing Extension of Time (EOT) requests.

.08 Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns, and delivered by United States mail to the IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing” rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 10, for more information on PDSs. For requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC will be used as the filing date.

.09 Transmitters who submit their extension of time requests magnetically or electronically will receive a letter from IRS/MCC with an attached list of the payers, based on information contained in the file, specifying approval and/or denial.

.10 Do not submit tax year 2001 extensions of time to file requests on magnetic media before January 1, 2002 or electronically before January 7, 2002 .

.11 It will take a minimum of 30 days for IRS/MCC to respond to an extension request. Under certain circumstances a request for an extension of time could be denied, and the transmitter will receive a denial letter. When the denial letter is received, the transmitter has 20 days to provide the additional information and resubmit the extension request to IRS/MCC .

.12 Each piece of magnetic media must have an external media label containing the following information:

(a) Transmitter name (b) Transmitter Control Code (TCC) (c) Tax year (d) The words “Extension of Time” (e) Record count .13 A request for an extension of time to file is not automatically granted. Approval or denial is dependent on information provided on the Form 8809. If the Form 8809 is not completed properly, processing may be delayed or the request may be denied .

.14 If the first request for an extension of time to file was submitted magnetically or electronically, additional extension requests should be submitted in the same manner.

.15 If an additional extension of time is needed, a second Form 8809 and file may be submitted before the end of the initial extension period with a postmark reflecting the date mailed. Line 7 on the form should be checked to indicate that the original extension has been received and the additional extension is being requested.

.16 See Part A, Sec. 11, for complete information on requesting an extension of time to file information returns. If there are additional questions or concerns, contact IRS/MCC.

Sec. 2. Magnetic Tape, Tape Cartridge, 8mm, 4mm and QIC (Quarter-Inch Cartridge), 3 1/2-inch Diskette and Electronic Specifications

Note: Beginning in calendar year 2003 for Tax Year 2002, 9 track magnetic tape will no longer be an acceptable method for submitting Information Returns to IRS/MCC.

.01 Tape specifications are as follows:

2001–21 I.R.B. 1279 May 21, 2001

(a) 9 track. (b) EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information

Interchange) recording mode. (c) 1600 or 6250 BPI. (d) A block must not exceed 32,600 tape positions and must be a multiple of 200. (e) Record length of 200 bytes. (f) Labeled or unlabeled tapes may be submitted. .02 Tape cartridge specifications are as follows:

(a) Must be IBM 3480, 3490, 3590, 3590E or AS400 compatible. (b) Must meet American National Standard Institute (ANSI) standards and have the following characteristics:

(1) Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by

1-inch in dimension. (2) Magnetic tape will be chromium dioxide particle based 1/2-inch tape. (3) Cartridges will be 18-track, 36-track, 128-track or 256-track parallel. Indicate on the external media label if the tape car

tridge is 18- or 36- track. (4) Mode will be full function. (5) The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression. (6) Either EBCDIC or ASCII. (c) A block must not exceed 32,600 tape positions and must be a multiple of 200. (d) Record length of 200 bytes. (e) Labeled or unlabeled tape cartridges may be submitted. .03 8mm, 4mm, and Quarter Inch Cartridge Specifications (a) In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:

(1) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:

(a) Created from an AS400 operating system only. (b) 8mm (.315-inch) tape cartridges will be 2 1/2-inch by 3 3/4-inch. (c) The 8mm tape cartridges must meet the following specifications:

Tracks Density Capacity 1 20 (43245 BPI) 2. 3 Gb 1 21 (45434 BPI) 5 Gb

(d) Mode will be full function. (e) Compressed data is not acceptable. (f) Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded

Information Interchange) may be used. However, IRS/MCC encourages the use of EBCDIC. This information must appear on the external media label affixed to the cartridge. (g) A file may consist of more than one cartridge; however, no more than 250,000 documents may be transmitted per file

or per cartridge. The filename, for example; IRSEOT, will contain a three digit extension. The extension will indicate the sequence of the cartridge within the file, 1 of 3, 2 of 3, or 3 of 3, and will appear in the header label IRSEOT.001, IRSEOT.002, and IRSEOT.003 on each cartridge of the file. (2) The 8mm (.315-inch) tape cartridge records defined in this Revenue Procedure must be blocked subject to the following:

(a) A block must not exceed 32,600 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;

however, 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 a 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 200. (d) Various SAVE commands have been successful, however, the SAVE OBJECT COMMAND is not acceptable. (e) Records may not span blocks.

Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.

(3) For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. IRSEOT may be used as a

suggested filename. (4) For the purposes of this Revenue Procedure, the following must be used:

Tape Mark: (a) Signifies the physical end of the recording on tape. (b) For even parity, use BCD configuration 001111 (8421).

May 21, 2001 1280 2001–21 I.R.B.

(c) May follow the header label and precede and/or follow the trailer label. (5) IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tape

mark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs. (b) 4mm (.157-inch) cassettes are now acceptable with the following specifications:

(1) 4mm cassettes will be 2 1/2-inch by 3-inch. (2) The tracks are 1 (one). (3) The density is 19 (61000 BPI). (4) The typical capacity is DDS (DAT data storage) at 1.3 Gb or 2 Gb, or DDS-2 at 4 Gb. (5) The general specifications for 8mm cartridges will also apply to the 4mm cassettes.

Note: 4mm cassettes with a capacity of DDS-3 (125 meter) are not acceptable.

(c) Various Quarter-Inch Cartridges (QIC) (1/4-inch) are also acceptable.

(1) QIC cartridges will be 4” by 6”. (2) QIC cartridges must meet the following specification:

Size Tracks Density Capacity QIC-24 8/9 5 (8000 BPI) 45Mb or 60Mb QIC-120 15 15 (10000 BPI) 120Mb or 200Mb QIC-150 18 16 (10000 BPI) 150Mb or 250Mb QIC-525 26 17 (16000 BPI) 525Mb QIC-1000 30 21 (36000 BPI) 1Gb QIC-2Gb 42 34 (40640 BPI) 2Gb

(3) The general specifications that apply to 8mm cartridges will also apply to QIC cartridges. .04 Diskette specifications are as follows:

(a) 3 1/2-inches in diameter. (b) ASCII recording mode only . Additional specifications may be found in Part B, Sec. 5, of this Revenue Procedure. (c) Record length of 200 bytes. (d) Diskettes must be created using the MS-DOS operating system. (e) Filename of IRSEOT must be used. No other filenames are acceptable. If a file will consist of more than one diskette, the

filename IRSEOT will contain a three-digit extension. This extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named IRSEOT.001, the second diskette will be named IRSEOT.002, etc. (f) Delimiter character commas (,) or quotes (”) must not be used. (g) Positions 199 and 200 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if applicable. .05 Electronic Filing specifications (See Note.)

(a) A transmitter must have a Transmitter Control Code (TCC). (b) Filers can determine the acceptability of files submitted by checking the file status area of the system. These reports will

be available on the electronic system within 5 business days if the Form 8809 is received timely by IRS/MCC.

Note: See Part C, Electronic Filing Specifications, for detailed information on filing with IRS/MCC electronically.

Sec. 3. Record Layout – Extension of Time

.01 Positions 6 through 185 of the following record should contain information about the payer for whom the extension of time to file is being requested. Do not enter transmitter information in these fields . Only one TCC may be present in a file.

Record Layout for Extension of Time

Field Position Field Title Length Description and Remarks

1-5 Transmitter 5 Required . Enter the five digit Transmitter Control Code (TCC) issued Control Code by IRS. Only one TCC per file is acceptable.

6-14 Payer 9 Required . Must be the valid nine-digit EIN/SSN assigned to the TIN payer. Do not enter blanks, hyphens or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN. For foreign entities that are not required to have a TIN, this field may be blank; however, the Foreign Entity Indicator, position 187, must be set to “X.”

2001–21 I.R.B. 1281 May 21, 2001

Record Layout for Extension of Time

Field Position Field Title Length Description and Remarks

15-54 Payer 40 Required . Enter the name of the payer whose TIN appears in Name positions 6-14. Left-justify information and fill unused positions with blanks.

55-94 Second Payer 40 If additional space is needed, this field may be used to Name continue name line information (e.g., c/o First National Bank); otherwise, enter blanks.

95-134 Payer 40 Required . Enter the payer’s address. Street address should Address include number, street, apartment or suite number (or P.O. Box if mail is not delivered to a street address).

135-174 Payer City 40 Required . Enter payer city, town, or post office.

175-176 Payer State 2 Required. Enter the payer valid U.S. Postal Service state abbreviation. (Refer to Part A, Sec. 18.)

177-185 Payer ZIP 9 Required . Enter payer ZIP Code. If using a five-digit ZIP Code, Code left justify information and fill unused positions with blanks.

186 Document 1 Required . Enter the appropriate code of the document for which Indicator you are requesting an extension of time. (See Note. )

Code Document 1 W-2 2 1098, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA, 1099-OID, 1099-PATR, 1099-R, 1099-S, or W-2G 3 5498 4 1042-S 5 REMIC Documents (1099-INT or 1099-OID) 6 5498- MSA

Note: Do not enter any other values in this field. Submit a separate record for each document. For example, if you are requesting an extension for Form 1099-INT and Form 5498 for the same payer, submit one record with “2” coded in this field and another record with “3” coded in this field. If you are requesting an extension for Form 1099-DIV and Form 1099-MISC for the same payer, submit one record with “2” coded in this field.

187 Foreign 1 Enter character “X” if the payer is a foreign entity. Entity Indicator

188-198 Blank 11 Enter blanks.

199-200 Blank 2 Enter blanks or carriage return/line feed (CR/LF) characters.

May 21, 2001 1282 2001–21 I.R.B.

Extension of Time Record Layout

177-185 186 187 188-198 199-200

Part E. Miscellaneous Information

Sec. 1. Addresses for Martinsburg Computing Center

Send applications to file, correspondence, and magnetic media files, to the following:

IRS—Martinsburg Computing Center Information Reporting Program 230 Murall Drive Kearneysville, WV 25430

Send all extension requests and waiver requests, to the following address:

IRS-Martinsburg Computing Center Information Reporting Program Attn: Extension of Time Coordinator 240 Murall Drive Kearneysville, WV 25430

Sec. 2. Telephone Numbers for Contacting IRS/MCC

Between 8:30 a.m. and 4:30 p.m. Eastern Time

Monday through Friday