☛ Note: Any correspondence relating to problem media or electronic files will be sent…

the same address as in box 5 of Form 4804.

For U.S. addresses, the payer city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively. Filers must adhere to the correct format for the payer city, state, and ZIP Code .

For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51 position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Entity Indicator in position 29 must contain a “1” (one). 230–269 Company City 40 Required . Enter the city, town, or post office where correspondence should be sent. 270–271 Company State 2 Required . Enter the valid U. S. Postal Service state abbreviation. Refer to the chart for valid state codes in Part A, Sec. 15. 272–280 Company ZIP Code 9 Required . Enter the valid nine-digit ZIP assigned by the U. S. Postal Service. If only the first five digits are known, left-justify information and fill unused positions with blanks. 281–295 Blank 15 Enter blanks. 296–303 Total Number of Payees 8 Enter the total number of Payee “B” reported in the file. Rightjustify information and fill unused positions with zeros.

2002–25 I.R.B. 1237 June 24, 2002

Record Name: Transmitter “T” Record (Continued) Field Position Field Title Length Description and Remarks 304–343 Required . Enter the name of the person to be contacted if IRS/ Contact Name 40 MCC encounters problems with the file or transmission. 344–358 Required . Enter the telephone number of the person to contact

344–358 Required . Enter the telephone number of the person to contact

regarding electronic or magnetic files. Omit hyphens. If no extension is available, left-justify information and fill unused positions with blanks. For example, the IRS/MCC Customer Service Sec-

Contact Phone Number & tion phone number of 866–455–7438 with an extension of 52345 Extension 15 would be 866455743852345 .

359–393 Required if available . Enter the email address of the person to

Contact Phone Number & Extension 15

359–393 Required if available . Enter the email address of the person to

contact regarding electronic or magnetic files. Left-justify infor-

Contact Email Address 35 mation. If no email address is available, enter blanks.

394–395 Required for tape cartridge filers only . Enter the letters “LS” (in Cartridge Tape File Indica- uppercase only). Use of this field by filers using other types of tor 2 media will be acceptable but is not required.

Contact Email Address 35

396–410

Electronic File Name For a Replacement File 15

Required for tape cartridge filers only . Enter the letters “LS” (in uppercase only). Use of this field by filers using other types of media will be acceptable but is not required.

Required . Use for an electronic file which “FILE STATUS” has indicated was rejected. Enter the ORIGINAL or CORRECTION electronic file name assigned by the IRS electronic FIRE system. If you are sending an original, correction, or test file, enter blanks.

EXAMPLE: If you have sent an original file, the TCC is 44444 and it is your first original file, then the filename would be ORIG.44444.0001

411–416 Transmitter’s Media For magnetic media filers only. Enter the number used to identify Number 6 a particular piece of media.

417–499 Blank 83 Enter blanks.

500–507

Record Sequence Number 8

Required . Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e. 2, 3, 4, etc. Right-justify numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field.

508–517 Blank 10 Enter blanks.

518 Required . Enter the appropriate code from the table below to

indicate if your software was provided by a vendor or produced

Vendor Indicator 1 in-house.

Indicator Usage V Your software was purchased from a vendor or other source. I Your software was produced by in-house program- mers.