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

(c) 4mm cartridge specifications

(1) 4mm (.157-inch) cartridges will be 2¼-inch by 3-inch. (2) These are the only 4mm cartridges IRS/MCC can accept:

Tracks Density Capacity

1 19 (61000 BPI) 1.3 Gb (60 meter) DDS

1 19 (61000 BPI) 2 Gb (90 meter) DDS

1 19 (61000 BPI) 4 Gb (120 meter) DDS-2

(d) Quarter-Inch Cartridges (QIC) (1/4-inch) specifications

(1) QIC cartridges will be 4 ″ by 6 ″ . (2) These are the only QIC cartridges IRS/MCC accepts:

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

.02 IRS/MCC strongly recommends filers using 8mm, 4mm or Quarter-Inch cartridges send in test media.(See Part A, Sec. 7).

Sec. 3. 3½-Inch Diskette Specifications

.01 To be compatible, a diskette file must meet the following specifications:

(a) 3½-inches in diameter. (b) Data must be recorded in standard ASCII code. (c) Records must be a fixed length of 750 bytes per record. (d) Delimiter character commas (,) must not be used. (e) Positions 749 and 750 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if appli

cable.

2002–25 I.R.B. 1235 June 24, 2002

(f) Filename of IRSTAX must be used. Do not enter any other data in this field. If a file will consist of more than one dis kette, the filename IRSTAX will contain a three-digit extension. This extension will indicate the sequence of the diskettes within the file. For example, if the file consists of three diskettes, the first diskette will be named IRSTAX.001, the second will be IRSTAX.002, and the third will be IRSTAX.003. The first diskette, IRSTAX.001 will begin with a “T” Record and the third diskette, IRSTAX.003 will have an “F” Record at the end of the file. (g) A diskette cannot contain multiple files. A file can have only ONE Transmitter “T” Record. (h) Failure to comply with instructions will result in IRS/MCC requesting a replacement file. (i) Diskettes must meet one of the following specifications:

Capacity Tracks Sides/Density Sector Size 1.44 mb 96tpi hd 512 1.44 mb 135tpi hd 512

.02 IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous data follows the End of Transmission “F” Record, IRS/MCC will request a replacement file.

.03 IRS/MCC will only accept 3½-inch diskettes created using MS-DOS. .04 3½-inch diskettes created on a System 36 or iSeries(AS400) are not acceptable. .05 Compressed data is not acceptable.

Part D. Record Format Specifications and Record Layouts

Sec. 1. General

.01 The specifications contained in this part of the Revenue Procedure define the required formation and contents of the records to be included in the electronic or magnetic media files.

.02 A provision is made in the “B” Records for entries which are optional. If the field is not used, enter blanks to maintain a fixed record length of 750 positions. Each field description explains the intended use of specific field positions.

Sec. 2. Transmitter “T” Record — General Field Descriptions

.01 The Transmitter “T” Record identifies the entity transmitting the electronic/magnetic media file and contains information which is critical if it is necessary for IRS/MCC to contact the filer.

.02 The Transmitter “T” Record is the first record on each file and is followed by a Payer “A” Record. A file format diagram is located at the end of Part D. A replacement file will be requested by IRS/MCC if the “T” Record is not present. For transmitters with multiple diskettes, refer to Part C, Sec. 3, 3½-Inch Diskette Specifications.

.03 For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field positions and for the indicated length.

.04 All records must be a fixed length of 750 positions. .05 All alpha characters entered in the “T” Record must be upper-case, except email addresses which may be case sensitive. Do not use punctuation in the name and address fields.

Record Name: Transmitter “T” Record Field Position Field Title Length Description and Remarks 1 Record Type 1 Required . Enter “T.” 2–5 Payment Year 4 Required . Enter “2002” (unless reporting prior year data; report the year which applies [2000, 2001, etc.] and set the Prior Year Data Indicator in field position 6). 6 Prior Year Data Indicator 1 Required . Enter “P” only if reporting prior year data; otherwise, enter blank. Do not enter a “P” if tax year is 2002 . 7–15 Transmitter’s TIN 9 Required . Enter the transmitter’s nine-digit TIN Taxpayer Identification Number. May be an EIN, SSN or ITIN. 16–20 Transmitter Control Code 5 Required . Enter the five character alpha/numeric Transmitter Control Code (TCC) assigned by IRS/MCC. A TCC must be obtained to file data with this program.

June 24, 2002 1236 2002–25 I.R.B.

Record Name: Transmitter “T” Record (Continued) Field Position Field Title Length Description and Remarks 21–22 Replacement Alpha Char- 2 Required for replacement files only . Enter the alpha/numeric acter character which appears immediately following the TCC number

on the Media Tracking Slip (Form 9267). The Form 9267 accompanies correspondence sent by IRS/MCC when files can not be processed. This field must be blank unless a replacement file has been requested. If the file is being replaced magnetically, information is required in this field. If the file was originally sent magnetically, but the replacement is being sent electronically, the information is required in this field. Otherwise, leave blank for electronic files. Left-justify information and fill unused positions with blanks. If this is not a replacement file, enter blanks . 23–27 Blank 5 Enter blanks. 28 Test File Indicator 1 Required for test files only . Enter a “T” if this is a test file; otherwise, enter a blank. 29 Foreign Entity Indicator 1 Enter a “1” (one) if the transmitter is a foreign entity. If the transmitter is not a foreign entity, enter a blank.

30–69 Transmitter Name 40 Required . Enter the name of the transmitter in the manner in which it is used in normal business. Left-justify and fill unused positions with blanks.

70–109 Transmitter Name (Continuation)

40 Required . Enter any additional information that may be part of the name. Left-justify information and fill unused positions with blanks.

110–149 Company Name 40 Required . Enter the name of the company to be associated with the address where correspondence should be sent.

150–189 Company Name (Continuation)

40 Enter any additional information that may be part of the name of the company where correspondence should be sent.

190–229 Company Mailing Address 40 Required . Enter the mailing address where correspondence should be sent.