SEC. 4. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY

(FIRE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283

SEC. 5. DUE DATES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284

SEC. 6. AMENDED RETURNS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284

SEC. 7. DEFINITION OF TERMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285

SEC. 8. STATE ABBREVIATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 286

SEC. 9. FOREIGN COUNTRY CODES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 287

Part B. Electronic Filing Specifications

SEC. 1. GENERAL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

SEC. 3. TEST FILES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 290

SEC. 4. ELECTRONIC SUBMISSIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291

SEC. 5. PIN REQUIREMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291

SEC. 6. ELECTRONIC FILING SPECIFICATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291

SEC. 7. CONNECTING TO THE FIRE SYSTEM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292

SEC. 8. COMMON SUBMISSION ERRORS AND PROBLEMS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 294

Part C. Record Format Specifications and Record Layouts

SEC. 1. TRANSMITTER “T” RECORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295

SEC. 2. SPONSOR “S” RECORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 298

SEC. 3. ADMINISTRATOR “A” RECORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 302

SEC. 4. PARTICIPANT “P” RECORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 305

SEC. 5. END OF TRANSMISSION “F” RECORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309

Part A. General

Revenue Procedures are generally revised periodically to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to:

Internal Revenue Service Attn: Information Returns Branch

August 20, 2012 281 2012–34 I.R.B.

230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430

Sec. 1. Purpose

.01 The purpose of this Revenue Procedure is to provide the specifications for filing Form 8955-SSA, Annual Registration State- ment Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically through the Filing Information Returns Electronically (FIRE) system. This Revenue Procedure must be used to prepare current and prior year information returns filed beginning January 1, 2013, and received through FIRE by December 31, 2013 . .02 Electronic reporting of Form 8955-SSA eliminates the need for electronic filers to submit paper documents to the IRS. Do not send copies of the paper forms to IRS for any forms filed electronically. This will result in duplicate filing.

.03 Generally, the boxes on the paper Form 8955-SSA correspond with the fields used to file electronically; however, if discrepancies occur, the instructions in this Revenue Procedure govern.

.04 Refer to Part A, Sec. 7, for definitions of terms used in this publication. .05 The following instructions and publications provide more detailed filing procedures for certain information returns:

(a) Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested

Benefits (b) Publication 3609, Filing Information Returns Electronically (FIRE)

Sec. 2. What’s New for Tax Year 2012

.01 Form 4419, Application for Filing Information Returns Electronically (FIRE), must be submitted at least 45 days before the due date of the return(s) to allow IRS the minimum amount of time necessary to process and respond to applications.

.02 Amended returns instructions in Part A, Section 6 have been modified to include information about the amended return indicator.

.03 Any file processed after January 2, 2013, that receives a “Good, Not Released” status will be held for ten calendar days. The file will automatically be released after ten calendar days unless the filer contacts IRS within this timeframe. File status descriptions in Part B, Section 7 have been revised and expanded.

.04 Reporting criteria for Separated Participants, positions 552–559, and Voluntary Separated Participants, positions 560–567, in the ‘S’ record have been clarified.

.05 Instructions for reporting Participant’s Annuity Type Code, position 100, and Participant Payment Frequency Code, positions 101, in the ‘P’ record have changed.

Reminders

.01 Editorial changes have been made throughout this publication. Please read the entire publication carefully. .02 In this publication, all pertinent changes for Tax Year 2012 are emphasized by the use of italics . Portions of text that require special attention are in boldface text.

Sec. 3. Where To File and How to Contact the IRS, Information Returns Branch (IRB)

.01 All information returns filed electronically are processed at IRS. General inquiries concerning the filing of Forms 8955-SSA should be sent to the following address:

Internal Revenue Service Information Returns Branch Attn: 8955-SSA Reporting 230 Murall Drive, Mail Stop 4360 Kearneysville, WV 25430

.02 To request an extension to file Form 8955-SSA, submit a Form 5558, Application for Extension of Time to File Certain Em- ployee Plan Returns, before the due date of the Form 8955-SSA to the following address:

Internal Revenue Service Center Ogden, UT 84201–0024

.03 The telephone numbers and web addresses for electronic filing inquiries are:

2012–34 I.R.B. 282 August 20, 2012

Information Returns Branch

1–866–455–7438 Outside the U.S. 1–304–263–8700

email at mccirp@irs.gov

Telecommunication Device for the Deaf (TDD)

1–304–579–4827

Fax Within the U.S. 1–877–477–0572 Outside the U.S. 1–304–579–4105

Electronic Filing – FIRE system Production URL— http://fire.irs.gov

Test URL— http://fire.test.irs.gov

Tax Exempt/Government Entities (TE/GE) Helpline

1–877–829–5500

To Obtain Forms By phone — 1–800–TAX–FORM (1–800–829–3676) IRS.gov — Online Ordering for Information Returns and Employer Returns

http://www.irs.gov/businesses/page/0,,id=23108,00.html

.04 The current instructions for Form 8955-SSA have been included in Publication 4810 for the convenience of filers. .05 Requests for paper Forms 8955-SSA should be made by calling the IRS at 1–800–TAX–FORM (1–800–829–3676) or by the IRS Web Site at IRS.gov/formspubs . File paper forms, schedules, statements, and attachments by sending them to the following address:

Department of the Treasury Internal Revenue Service Center Ogden, UT 84201–0027

.06 Filers should not contact IRB if they have received a penalty notice. Instead, filers that have questions about the penalty or that wish to request an abatement of the penalty should follow the instructions provided in the penalty notice. Penalty notices contain either an IRS representative’s name and/or telephone number for contact purposes, or an address to which filers may contact the IRS in writing. IRB does not issue penalty notices and does not have the authority to abate penalties. For additional penalty information, refer to the Penalty section of the current Instructions for Form 8955-SSA.

.07 Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers electronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business information returns (Forms 1096, 1097, 1098, 1099, 5498, 8027, and W-2G). IRB/CSS also answers questions relating to the electronic filing of Forms 8955-SSA. Call 1–866–455–7438 for specific information on 8955-SSA filing. Filers with inquiries regarding tax law issues and paper filing of Form 8955-SSA should call the TE/GE Help Line at 877–829–5500. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time, by calling 1–866–455–7438 or by email at mccirp@irs.gov. Do not include social security numbers (SSNs) or Employer identification numbers (EINs) in email correspondence. Electronic mail is not secure and the information could be compromised. The Telecommunications Device for the Deaf (TDD) toll number is 304–579–4827. Call as soon as questions arise to avoid the busy filing seasons at the end of January, February, and March.

Sec. 4. Form 4419, Application for Filing Information Returns Electronically (FIRE)

.01 Transmitters (See Part A, Section 7 for definition) are required to submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request authorization to file Form 8955-SSA with IRS. A single Form 4419 may be filed. IRS encourages transmitters who file for multiple plan administrators to submit one application and to use the assigned Transmitter Control Code (TCC) for all. Form 4419 may be faxed to IRS within the U.S. at 877–477–0572 or outside the U.S. at 304–579–4105. Plan administrators may also choose to submit Form 8955-SSA on paper. IRS may require additional documentation. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of the files.

August 20, 2012 283 2012–34 I.R.B.

Note: In order to file additional form types, a different TCC must be assigned. Submit another Form 4419 for filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G, Form 1042-S, and Form 8027. See the back of Form 4419 for detailed instructions. .02 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS at least 45 days before the due date of the return(s) for current year processing. This will allow IRS the minimum amount of time necessary to process and respond to applications.

.03 Electronically filed returns may not be submitted to IRS until the application has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in Publication 4810 for the filer’s use. This form may be photocopied. Additional forms may be obtained by calling 1–800–TAX–FORM (1–800–829–3676). The form is also available at IRS.gov.

.04 Upon approval, a five-character alphanumeric Transmitter Control Code (TCC) beginning with the digit “6”, to be used only for Form 8955-SSA, will be assigned and included in an approval letter. The TCC must be coded in the Transmitter “T” Record. If a transmitter uses more than one TCC to file, each TCC must be reported on a separate electronic transmission.

.05 If any of the information (name, TIN or address) on the Form 4419 changes, please notify IRS in writing so the IRS database can be updated. The transmitter should include the TCC in all correspondence.

.06 Please make sure electronic files are submitted using the correct TCC. The FIRE system creates a filename that includes the TCC and a four-digit sequence number. All files submitted through the FIRE system will have a unique filename assigned.

.07 If a plan administrator’s files are prepared by a service bureau, it may not be necessary to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS for the plan administrator. Other service bureaus will prepare electronic files for a plan administrator to submit directly to IRS. These service bureaus may require the plan administrators to obtain a TCC to be coded in the Transmitter “T” Record. The plan administrator should contact their service bureaus for further information.

.08 Once a transmitter is approved to file electronically, it is not necessary to reapply each year unless:

(a) The plan administrator has discontinued filing electronically for two consecutive years. The TCC may have been reassigned

by IRS. Plan administrators who are aware that the TCC assigned will no longer be used are requested to notify IRS so these numbers may be reassigned; or (b) The plan administrator’s electronic files were transmitted in the past by a service bureau using the service bureau’s TCC,

but now the plan administrator has computer equipment compatible with that of IRS and wishes to prepare their own files. The plan administrator must request a TCC by filing Form 4419. .09 Submit one Form 4419 per TIN. If a single transmitter needs to transmit more than 9,999 files in a single calendar year, contact IRS toll-free at 866–455–7438. Only one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 8955-SSA: Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, 8027 and 1042-S. A separate TCC will be assigned for these forms.

.10 Approval to file does not imply endorsement by IRS of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.

Sec. 5. Due Dates

.01 The due dates for filing paper returns with IRS also apply to electronic filing of Form 8955-SSA. .02 Form 8955-SSA filed electronically must be submitted to IRS on or before the due date. The due date for Form 8955-SSA is the end of the 7th month after the end of the plan year.

.03 An extension may be requested by filing Form 5558 before the due date of the Form 8955-SSA. Mail Form 5558 to:

Internal Revenue Service Center Ogden, UT 84201–0024

.04 See the instructions to Form 5558 for specific guidance. .05 If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday.

Sec. 6. Amended Returns

.01 If a Form 8955-SSA was filed with the IRS and an error was discovered with the file after IRS accepted the file; an amended Form 8955-SSA must be sent.

.02 Amended returns should be filed as soon as possible. An amended return should only be submitted to correct a file that pre- viously received a “Good” status (see Part B, Section 7 for a description of file status.) When a record is incorrect, all fields on that record must be completed with the correct information. Resubmit the entire file again with the erroneous information corrected as an amended return. Enter a “1” (Amended Return Indicator) in position 34 of the Sponsor “S” record to identify the submission as an amended submission.

.03 Prior year data, original and amended returns, must be filed according to the requirements of this Revenue Procedure. If submitting prior year amended returns, use the record format for the current year and submit in a separate transmission. However, use

2012–34 I.R.B. 284 August 20, 2012

the actual year designation of the amended return in Field Positions 2–5 of the “T” Record. A separate electronic transmission must be made for each plan year.

.04 All paper returns, whether original or amended, must be filed with:

Department of the Treasury Service Center Internal Revenue Service Ogden, UT 84201–0024

Sec. 7. Definition of Terms

Element Description

Amended Return An amended return is an information return submitted by the transmitter to amend an information return that was previously submitted and processed by IRS, but contained erroneous information.

Employer Identification Number (EIN)

A nine-digit number assigned by IRS for Federal tax reporting purposes.

Electronic Filing Submission of information returns electronically by the Internet. See Part B of this publication for specific information on electronic filing.

File For purposes of this Revenue Procedure, a file consists of one Transmitter “T” Record at the beginning of the file, a Sponsor “S” Record, followed by the Administrator “A” Record, and Participant “P” Record (s) ending with the last record on the file, and the End of Transmission “F” Record. Nothing should be reported after the End of Transmission “F” Record.

Filer Person (may be plan administrator, plan sponsor and/or transmitter) submitting information returns to IRS.

Information Return The vehicle for a plan administrator to submit required information to IRS concerning recipients.

Participant Generally, for these purposes, any individual entitled to receive benefits under a plan.

Plan Administrator The person designated by the plan, or in the absence of a designation, as either (1) the employer (in the case of the plan maintained by a single employer) or (2) the association, committee, or joint board of trustees who maintain the plan (in case of a plan maintained by more than one employer).

Record A record contains specific information for the filing of Form 8955-SSA. Records include the Transmitter “T” Record, the Sponsor “S” Record, the plan Administrator “A” Record, the Participant “P” Record and the “F” End of Transmission Record. All records are a fixed length of 750 positions.

Service Bureau Person or organization with whom the plan administrator has a contract to prepare and/or submit information return files to IRS. A parent company submitting data for a subsidiary is not considered a service bureau.

Social Security Number (SSN)

A nine-digit number assigned by Social Security Administration to an individual for wage and tax reporting purposes.

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

Sponsor Refers to the sponsor of the plan, generally one of the following (1) the employer (in case of a plan maintained by a single employer), (2) the employee organization (in case of a plan maintained by an employee organization), or (3) the association, committee, or joint board of trustees of the parties who maintain the plan (in the case of a plan maintained jointly by one or more employers and one or more employee organizations, or by two or more employers).

Taxpayer Identification Number (TIN)

Refers to either an employer identification number (EIN) or a social security number (SSN).

Transmitter Refers to the person or organization submitting file(s) electronically. The transmitter may be the plan administrator or agent of the plan administrator.

August 20, 2012 285 2012–34 I.R.B.

Element Description

Transmitter Control Code (TCC)

A five-character alphanumeric number assigned by IRS to the transmitter prior to filing electronically. An application Form 4419 must be filed with IRS to receive this number. This number is inserted in the Transmitter “T” Record (field positions 16–20) of the file and must be present before the file can be processed. Transmitter Control Codes assigned to Form 8955-SSA transmitters will always begin with “6”.

Vendor Vendors include service bureaus that produce information return files electronically for plan administrators. Vendors also include companies that provide software for those who wish to produce their own electronic files.

Sec. 8. State Abbreviations

.01 The following table provides state and U.S. territory abbreviations that are to be used when developing the state code portion of address fields.

2012–34 I.R.B. 286 August 20, 2012

Table 1: State & U.S. Territory Abbreviations

State Code State Code State Code

Alabama AL Louisiana LA Oklahoma OK

Alaska AK Maine ME Oregon OR

American Samoa AS Maryland MD Pennsylvania PA

Arizona AZ Massachusetts MA Puerto Rico PR

Arkansas AR Michigan MI Rhode Island RI

California CA Minnesota MN South Carolina SC

Colorado CO Mississippi MS South Dakota SD

Connecticut CT Missouri MO Tennessee TN

Delaware DE Montana MT Texas TX

District of Columbia DC Nebraska NE Utah UT

Florida FL Nevada NV Vermont VT

Georgia GA New Hampshire NH Virginia VA

Guam GU New Jersey NJ U.S. Virgin Islands VI

Hawaii HI New Mexico NM Washington WA

Idaho ID New York NY West Virginia WV

Illinois IL North Carolina NC Wisconsin WI

Indiana IN North Dakota ND Wyoming WY

Iowa IA No. Mariana Islands MP

Kansas KS Ohio OH

Kentucky KY

.02 When reporting APO/FPO addresses use the following format:

EXAMPLE:

Recipient Name PVT Willard J. Doe Mailing Address Company F, PSC Box 100 167 Infantry REGT Recipient City APO (or FPO) Recipient State AE, AA, or AP* Recipient ZIP Code 098010100

*AE is the designation for ZIP codes beginning with 090–098, AA for ZIP code 340, and AP for ZIP codes 962–966.

Sec. 9. Foreign Country Codes

.01 The following table provides the Foreign Country Codes that are to be used when developing the country code portion of address fields.

August 20, 2012 287 2012–34 I.R.B.

Table 2: Foreign Country Codes

State Code State Code State Code

AF Afghanistan GZ Gaza Strip NE Niue

AL Albania GG Georgia NF Norfolk Island

AG Algeria GM Germany CQ Northern Mariana Island

AQ American Samoa GH Ghana NO Norway

AN Andorra GI Gibraltar MU Oman

AO Angola GO Glorioso Islands OC Other Countries

AV Anguilla GR Greece PK Pakistan

AY Antarctica GL Greenland LQ Palmyra Atoll

AC Antigua and Barbuda GJ Grenada PS Palau

AR Argentina GP Guadeloupe PM Panama

AM Armenia GQ Guam PP Papua-New Guinea

AA Aruba GT Guatemala PF Paracel Islands

AT Ashmore and Cartier Islands GK Guernsey PA Paraguay

AS Australia GV Guinea PE Peru

AU Austria PU Guinea-Bissau RP Philippines

AJ Azerbaijan GY Guyana PC Pitcairn Islands

BF Bahamas HA Haiti PL Poland

BA Bahrain HM

Heard Island and McDonald Islands PO Portugal

FQ Baker Islands HO Honduras RQ Puerto Rico

BG Bangladesh HK Hong Kong QA Qatar

BB Barbados HQ Howland Island RE Reunion

BS Bassas da India HU Hungary RO Romania

BO Belarus IC Iceland RS Russia

BE Belgium IN India RW Rwanda

BH Belize ID Indonesia WS Samoa and Western Samoa

BN Benin IR Iran SM San Marino

BD Bermuda IZ Iraq TP Sao Tome and Principe

BT Bhutan EI Ireland SA Saudi Arabia

BL Bolivia IS Israel SG Senegal

BK Bosnia-Herzegovina IT Italy SE Seychelles

BC Botswana JM Jamaica SL Sierra Leone

BV Bouvet Island JN Jan Mayen SN Singapore

BR Brazil JA Japan LO Slovakia

IO British Indian Ocean Territory DQ Jarvis Island SI Slovenia

VI British Virgin Islands JE Jersey BP Solomon Islands

BX Brunei JQ Johnston Atoll SO Somalia

BU Bulgaria JO Jordan SF South Africa

UV Burkina Faso JU Juan de Nova Island SX

South Georgia and the South Sandwich Islands

BM Burma KZ Kazakhstan SP Spain

BY Burundi KE Kenya PG Spratly Islands

CB Cambodia KQ Kingman Reef CE Sri Lanka

CM Cameroon KR Kiribati SH St. Helena

CA Canada KN

Korea, Democratic People’s Republic of (North) SC St. Kitts and Nevis

2012–34 I.R.B. 288 August 20, 2012

Table 2: Foreign Country Codes

CJ Cayman Islands KU Kuwait SB St. Pierre and Miquelon

CT Central African Republic KG Kyrgyzstan VC St. Vincent and the Grenadines

CD Chad LA Laos SU Sudan

CI Chile LG Latvia NS Suriname

CH China LE Lebanon SV Svalbard

KT Christmas Island LT Lesotho WZ Swaziland

IP Clipperton Island LI Liberia SW Sweden

CK Cocos (Keeling) Islands LY Libya SZ Switzerland

CO Colombia LS Liechtenstein SY Syria

CN Comoros LH Lithuania TW Taiwan

CF Congo (Democratic Republic) LU Luxembourg TI Tajikistin

CW Cook Islands MC Macau TZ Tanzania

CR Coral Sea Islands MK Macedonia TH Thailand

VP Corsica MA Madagascar TO Togo

CS Costa Rica MI Malawi TL Tokelau

IV Cote D’Ivoire (Ivory Coast) MY Malaysia TN Tonga

HR Croatia MV Maldives TD Trinidad and Tobago

CU Cuba ML Mali TE Tromelin Island

CY Cyprus MT Malta TS Tunisia

EZ Czech Republic IM Man, Isle of TU Turkey

DA Denmark RM Marshall Islands TX Turkmenistan

DJ Djibouti MB Martinique TK Turks and Caicos Islands

DO Dominica MR Mauritania TV Tuvalu

DR Dominican Republic MP Mauritius UG Uganda

TT East Timor MF Mayotte UP Ukraine

EC Ecuador MX Mexico TC United Arab Emirates

United Kingdom (England, Northern Ireland, Scotland,

EG Egypt MQ Midway Islands UK and Wales)

ES El Salvador MD Moldova UC Unknown Country

EK Equatorial Guinea MN Monaco UY Uruguay

ER Eritrea MG Mongolia UZ Uzbekistan

EN Estonia MH Montserrat NH Vanuatu

ET Ethiopia MO Morocco VT Vatican City

EU Europa Island MZ Mozambique VE Venezuela

FK

Falkland Islands (Islas Malvinas) WA Namibia VM Vietnam

FO Faroe Islands NR Nauru VQ Virgin Islands

FM Federated States of Micronesia BQ Navassa Island WQ Wake Island

FJ Fiji NP Nepal WF Wallis and Futuna

FI Finland NL Netherlands WE West Bank

FR France NT Netherlands Antilles WI Western Sahara

FG French Guinea NC New Caledonia YM Yemen (Aden)

FP French Polynesia NZ New Zealand YO Yugoslavia

August 20, 2012 289 2012–34 I.R.B.

Table 2: Foreign Country Codes

State Code State Code State Code

GB Gabon NG Niger ZI Zimbabwe

GA The Gambia NI Nigeria

Part B. Electronic Filing Specifications

Note 1: The FIRE system does not provide fill-in forms. Filers must program files according to the Record Layout Specifications contained in this publication. For a list of software providers, log on to IRS.gov and type “Form 8955-SSA Resources” in the search box and then select the “Approved Software Vendors Form 8955-SSA.”

Note 2: The FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates and will be down for approximately two weeks at the end of December for annual updates. The FIRE system will not be available for submissions during these times.

Sec. 1. General

.01 Filing Forms 8955-SSA through the FIRE (Filing Information Returns Electronically) system (originals and amended) is the method of filing for plan administrators who wish to file electronically instead of filing on paper.

.02 All electronic filing of information returns are received at IRS by the FIRE system. To connect to the FIRE system, point the browser to http://fire.irs.gov. The system is designed to support the electronic filing of information returns only.

.03 The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRB.

.04 Files submitted to IRS electronically must be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting.

.05 Current and prior year data must be submitted in separate electronic transmissions. Each plan year must be a separate electronic file.

.06 Filers who have prepared their information returns in advance of the due date can submit their file any time after the plan year ends.

.07 Plan administrators should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least three years after the due date of the returns.

.08 See Part C, Record Format Specifications and Record Layouts for the proper record format.

Sec. 2. Electronic Filing Approval Procedure

.01 Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 4, for information on how to obtain a TCC.

.02 Once a TCC is obtained, electronic filers create their own User ID, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 5, for more information about PIN requirements.

.03 If a filer is submitting files for more than one TCC, it is not necessary to create a separate User ID and password for each TCC. .04 For all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised. Passwords are user created at first logon and must be eight alphanumeric characters containing at least one uppercase, one lowercase, and one numeric. However, filers who forget their password or PIN, can call 1–866–455–7438 for assistance. The FIRE system requires users to change passwords every 90 days or at the first logon attempt after that time period. Users can change passwords at any time from the Main Menu. The previous 24 passwords cannot be used.

Sec. 3. Test Files

.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software. Generally, testing is available between November 1 and February 15. To connect to the FIRE test system, point the browser to http://fire.test.irs.gov.

.02 IRS encourages first time electronic filers to submit a test. .03 The test file must consist of a sample of each type of record:

(a) Transmitter “T” Record (all fields marked required must include transmitter information) (b) Sponsor “S” Record (c) Administrator “A” Record (d) Multiple Participant “P” Records (at least 11 “P” Records per each “T” Record)

2012–34 I.R.B. 290 August 20, 2012

(e) End of Transmission “F” Record (See Part C for record formats.) .04 Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file. .05 IRS will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a test file will provide the opportunity to ensure software reflects any programming changes.

.06 Filers who encounter problems while transmitting the electronic test file can contact IRS at 1–866–455–7438 for assistance. .07 Within five days after a file has been submitted, filers will be notified by email as to the acceptability of the file if a valid email address is provided on the “Verify Your Filing Information” screen. If using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.test.irs.gov to determine what errors are in the file by clicking on CHECK FILE STATUS.

If the results indicate:

(a) “Good” — The test file is good for Federal reporting. (b) “Bad” — The test file contained errors. Click on the filename for a list of the errors. If sending another test file, send it as

a test (not as an original or amended). (c) “Not Yet Processed” — The file has been received, but results are not available. Please check back in a few days.

Sec. 4. Electronic Submissions

.01 Electronically filed information may be submitted to IRS 24 hours a day, seven days a week. Technical assistance is available Monday through Friday between 8:30 a.m. and 4:30 p.m. ET by calling: 1–866–455–7438.

.02 The FIRE system will be down from 6 p.m. ET December 14, 2012, through January 2, 2013. This allows IRS to update its system to reflect current year changes. In addition, the FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates.

.03 If sending files larger than 10,000 records electronically, data compression is encouraged. The file size can not exceed 2.5 million records. WinZip and PKZIP are the only acceptable compression packages. IRS cannot accept self-extracting zip files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon the type of connection to the Internet and if data compression is used. The time required to transmit a file can be reduced up to 95 percent by using compression. If filers are having trouble transmitting files with a scripting process, they should contact IRS at 1–866–455–7438 for assistance. .04 Transmitters may create files using self assigned filename(s). Files submitted electronically will be assigned a new unique filename by the FIRE system. The filename assigned by the FIRE system will consist of submission type (TEST, ORIG [original], and AMEN [amended]), the filer’s TCC and a four-digit sequence number. The sequence number will be incremental for every file sent. For example, if sending the first original file for the calendar year and the TCC is 66666, the IRS assigned filename would be ORIG.66666.0001. Record the file name. If assistance is required, the file name will be needed by the IRS to identify the file.

.05 If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable original file. If an acceptable original file is not received within 60 days, the plan administrator could be subject to late filing or incomplete return penalties.

Sec. 5. PIN Requirements

.01 The user will be prompted to create a PIN consisting of ten (10) numeric characters when establishing the initial User ID name and password.

.02 The PIN is required each time an ORIGINAL or AMENDED file is sent electronically and serves as permission to release the file. It is not needed for a TEST file. Authorized agents may enter their PIN; however, the plan administrator is responsible for the accuracy of the returns. The plan administrator will be liable for penalties for failure to comply with filing requirements. If there is a problem with the PIN, filers should call 1–866–455–7438 for assistance.

.03 If the file is good, it is released for mainline processing. If the file is bad, follow amended file procedures.

Sec. 6. Electronic Filing Specifications

.01 The FIRE system is designed exclusively for the filing of Forms 8955-SSA, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-2G. .02 A transmitter must have a TCC (see Part A, Sec. 4) before a file can be transmitted. .03 After five business days, a filer will be notified via email as to the acceptability of the file, if, an accurate email address was provided on the “Verify Your Filing Information” screen. If using email filtering software, configure the software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. If after receiving the email it indicates that the file is bad, filers must log into the FIRE system and go to the CHECK FILE STATUS area to determine the errors in the file.

August 20, 2012 291 2012–34 I.R.B.

Sec. 7. Connecting to the FIRE System

.01 Have the TCC and TIN available before connecting. .02 Turn off pop-up blocking software before transmitting files. .03 Make sure the browser supports the security standards listed below. .04 Set the browser to receive “cookies.” Cookies are used to preserve the User ID status. .05 Point the browser to http://fire.irs.gov to connect to the FIRE system or to http://fire.test.irs.gov to connect to the FIRE test system (Nov. 1 through Feb. 15).

.06 FIRE Internet Security Technical Standards are:

HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt).

SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.

The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:

AES 256-bit (FIPS-197)

AES 128-bit (FIPS-197)

TDES 168-bit (FIPS-46-3)

.07 First time connection to The FIRE System (If there has been a previous logon, skip to “Subsequent Connections to the FIRE system.”)

• Click “Create New Account.”

  • Fill out the registration form and click “Submit.”

• Create User ID.

  • Create and verify password (The password is user created and must be eight alphanumeric

characters, containing at least one uppercase, one lowercase and one numeric and cannot contain the User ID). The FIRE system requires passwords to be changed every 90 days or at the first logon attempt after 90 days. The previous 24 passwords cannot be used.)

• Click “Create.”

  • If the message “Account Created,” is received click “OK.”

  • Create and verify the ten-digit self-assigned PIN (Personal Identification Number).

• Click “Submit.”

  • If the message “Your PIN has been successfully created!” is received, click “OK.”

  • Read the bulletin(s) and/or “Click here to continue.”

.08 Subsequent connections to the FIRE system

• Click “Log On.”

• Enter the User ID.

  • Enter the password (the password is case sensitive).

  • Read the bulletin(s) and/or “Click here to continue.”

.09 Uploading a file to the FIRE system

• At the Menu Options:

Click “Send Information Returns.” Enter the TCC. Enter the TIN. Click “Submit.”

The system will then display the company name, address, city, state, ZIP code, telephone number, contact and email address. This information will be used to email the transmitter regarding the transmission. Update as appropriate and/or Click “Accept.”

2012–34 I.R.B. 292 August 20, 2012

.09 Uploading a file to the FIRE system

Note: Please ensure that the email address is accurate so that the correct person receives the email and it does not return to IRS as undeliverable. If SPAM filtering software is being used, configure it to allow an email from fire@irs.gov and irs.e-helpmail@irs.gov.

• Click one of the following:

Original File Amended File Test File (This option will only be available from November 1 through February 15 at http://fire.test.irs.gov.)

• Enter the ten-digit PIN (If sending a test file, there is no prompt for this.)

• Click “Submit.”

  • Click “Browse” to locate the file and open it.

• Click “Upload.”

When the upload is complete, the screen will display the total bytes received and the IRS assigned filename for the file. If this information is not displayed on the screen, IRS may not have received the file. To verify, go to the “CHECK FILE STATUS” option on the Main menu. If the filename is displayed, the count is equal to “0,” and the results indicate “not yet processed,” IRS received the file. If the filename is not displayed, send the file again.

If there are more files to upload for that TCC:

Click “File Another?;” otherwise, Click “Main Menu.”

It is the filer’s responsibility to check the acceptability of submitted files. Be sure to check back into the system using the CHECK FILE STATUS option.

.10 Checking the FILE STATUS

If the correct email address was provided on the “Verify Your Filing Information” screen when the file was sent, an email will be sent regarding the FILE STATUS. If the results in the email indicate “Good, Released” and the “Count of Participants” is correct, the filer is finished with this file. If any other results are indicated, follow the instructions below.

• At the Main Menu:

Click “Check File Status.” Enter the TCC. Enter the TIN. Click “Search.”

• If the results indicate:

“Good, Not Released” - If the participant count is correct, the filer is finished with this file. The file will automatically be released after ten calendar days unless the filer contacts IRS within this timeframe.

“Good, Released” - The file has been released to mainline processing.

“Good, Released with Errors” - A bad file has been released. This result will be assigned when a bad file with minor errors has not been replaced within the 60 day criteria.

“Bad” - Click on the filename to view the error message(s). Correct the errors and timely resubmit the file as the same type of file originally submitted (Original or Amended.) Replacement files are not applicable to Form 8955-SSA submissions.

“Not yet processed” - The file has been received, but results are not available. Please check back in a few days.

August 20, 2012 293 2012–34 I.R.B.

“Superseded” - This status is assigned to a bad file when it is replaced by a new submission of the same type. The superseded status is also assigned to a good file when an amended file is submitted to correct errors in the good file.

• Click on the desired file for a detailed report of the transmission.

• When finished, click on Main Menu.

Click “Log Out.” Click “Close Web Browser.”

Sec. 8. Common Submission Errors and Problems

IRS encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may be important for those filers who have either had their files prepared by a service bureau or who have purchased software packages. Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data. This section lists some of the problems most frequently encountered with electronic files submitted to IRS. These problems may result in IRS rejecting files as “Bad”.

.01 The electronic file appears to be incomplete. The count of participant records in the P-RECORD-COUNT field of the End of Transmission “F” Record does not equal the number of Participant “P” records in the file.

.02 The electronic file appears to be incomplete. The count of all records in the FILE-RECORD-COUNT field of the End of Transmission “F” Record does not equal the number of records in the file.

.03 A test file was submitted to the production system. If the file submitted wasn’t a test file, please correct the TEST-FILE-IND in the Transmitter “T” Record. If a test file is submitted to the production system in error, no action is needed; the file will be deleted if a corrected file isn’t received in 60 days.

.04 The file was submitted with more than one Transmitter “T” Record. Each file submitted through the FIRE system can contain only one Transmitter “T” Record.

.05 The file was submitted with more than one Sponsor “S” Record. Each file submitted through the FIRE system can contain only one Sponsor “S” Record.

.06 The file was submitted with more than one Administrator “A” Record. Each file submitted through the FIRE system can contain only one Administrator “A” Record.

.07 The file was submitted with more than one End of Transmission “F” Record. Each file submitted through the FIRE system can contain only one End of Transmission “F” Record.

.08 The file was submitted with records which appear to be from different filings. (The Plan Year Begin Date, Plan Year End Date, Sponsor EIN, and Plan Number are not the same on every record in the file.)

.09 The file contained too many participants to be submitted in a single file. It was included in multiple FIRE files and one of these files had an error. All of the files related to this single filing must be corrected and resubmitted (even if there was an error in only one of the files).

.10 The file did not include a Sponsor EIN in positions 18–26 of the Sponsor “S” Record. .11 The file included a non-numeric Sponsor EIN in positions 18–26 of the Sponsor “S” Record. .12 The file did not include a Sponsor Name in positions 74–143 of the Sponsor “S” Record. .13 The file did not include a Sponsor Address in positions 249–400 of the Sponsor “S” Record. .14 The file included a non-numeric Plan Number in positions 27–29 of the Sponsor “S” Record. The Plan Number should be 001–999. .15 The file did not include a Plan Name in positions 411–550 of the Sponsor “S” Record. .16 IRS has already received a file with the same Sponsor EIN, Plan Number, and Plan Year Ending Date. If a file was submitted to correct a previous error but is being submitted more than 60 days after notification of the error, or if this file was meant to amend a previously submitted file, please make sure that it is identified as an amended return (AMENDED-IND = “1” (one) in position 34 of the Sponsor “S” Record.) If the file was submitted in error (it was a duplicate file), or if this is not a duplicate file and was not previously submitted with the same Sponsor EIN, Plan Number, and Plan Year Ending Date, please contact IRS at 866–455–7438.

.17 The count of total participants reported in positions 568–575 of the Sponsor “S” Record does not equal the count of Participants with an entry code of A in field position 42 of the participant “P” record. If the file was too large to be submitted in a single FIRE file, this should be the total reported in all of the associated FIRE files.

.18 The file did not include an Administrator EIN in positions 35–43 of the Administrator “A” Record. .19 The file included a non-numeric Administrator EIN in positions 35–43 of the Administrator “A” Record. .20 The file did not include an Administrator Address in positions 149–300 of the Administrator “A” Record. .21 The file had plan participant record(s) which contained data but did not have a valid entry code. .22 The file had plan participant record(s) in which an Entry Code of “A” or “B” was indicated in box 7a, however all of the remaining data for Lines 7(b) through 7(g) was not provided in positions 44–131 of the Participant “P” record.

2012–34 I.R.B. 294 August 20, 2012

.23 The file had plan participant record(s) in which an Entry Code of “D” was indicated, however all of the remaining data for Lines 7(b) and 7(c) was not provided in positions 44–99 of the Participant “P” record.

.24 The file had plan participant record(s) in which an Entry Code of “C” was indicated, however all of the remaining data for Lines 7(b) was not provided (positions 44–52), 7(c) (positions 53–99), 7(h) (positions 132–140), and 7(i) (positions 141–143) in the Participant “P” Record.

.25 SPAM filters are not set to receive email from fire@irs.gov and irs.e-helpmail@irs.gov. To receive emails concerning files, processing results, reminders and notices, set the SPAM filter to receive email from fire@irs.gov and irs.e-helpmail@irs.gov.

.26 An incorrect email address was provided. When the “Verify Your Filing Information” screen is displayed, make sure the correct email address is listed. If not, please update with the correct email address.

.27 The transmitter does not check the FIRE system to determine why the file is bad. The results of a file transfer are posted to the FIRE system within five business days. If the correct email address was provided on the “Verify Your Filing Information” screen when the file was sent, an email will be sent regarding the FILE STATUS. If any other results are received, follow the instructions in the Check File Status option. If the file contains errors, get an online listing of the errors. The date received and number of payee records are also displayed.

.28 The transmitter compresses several files into one. Compress only one file at a time. For example, if there are ten uncompressed files to send, compress each file separately and send ten separate compressed files.

.29 The file is formatted as EBCDIC. All files submitted electronically must be in standard ASCII. .30 An incorrect file is not replaced timely. If the file is bad, correct the file and timely resubmit as an original. .31 The transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send an amended file to replace the original file. Once a file has been transmitted, do not send another file unless the CHECK FILE STATUS indicates the file is bad five business days after the file was transmitted. If a file should not be processed, contact IRS at 1–866–455–7438 to see if this is a possibility.

Part C. Record Format Specifications and Record Layouts

Sec. 1. Transmitter “T” Record

.01 This record identifies the entity preparing and transmitting the file. The transmitter and the plan administrator may be the same, but they need not be.

.02 The first record of a file must be a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise, the file will be rejected.

.03 The “T” Record is a fixed length of 750 positions. .04 All alpha characters entered in the “T” Record must be upper case.

Note: For all fields marked “Required,” the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact the transmitter to request a new file. 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 position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the instructions for Form 8955-SSA for additional filing information.

Record Name: Transmitter “T” Record

Field Position

Field Title Length Description and Remarks

1 Record Type 1 Required. Enter “T.”

2–5 Plan Year 4 Required. Enter the plan year formatted as YYYY (e.g. 2010, 2011, 2012, etc.).

6 Blank 1 Enter a blank.

7–15 Transmitter’s TIN 9 Required. Enter the nine-digit Taxpayer Identification Number of the transmitter. Do not enter blanks, hyphens, or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.

August 20, 2012 295 2012–34 I.R.B.

Field Position

Record Name: Transmitter “T” Record (Continued)

Field Title Length Description and Remarks

16–20 Transmitter Control Code (TCC)

5 Required. Enter the five-character alphanumeric Transmitter Control Code assigned by IRS.

21–27 Reserved 7 Enter blanks.

28 Test File Indicator 1 Required for test files only. Enter a “T” if this is a test file; otherwise, enter blank.

29 Foreign Entity Indicator

1 Enter a “1” (one) if the transmitter is a foreign entity; otherwise, enter a blank.

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

70–109 Transmitter’s Name (Continued)

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

150–189 Company Name (Continued)

190–229 Company Mailing Address

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

40 Required. Enter the mailing address where correspondence should be sent. Left justify the information and fill unused positions with blanks.

For U.S. addresses, the administrator’s 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 city, state, and ZIP Code.

For foreign addresses, filers may use the administrator’s 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. Left justify the information and fill unused positions with blanks.

270–271 Company State Code 2 Required. Enter the valid U.S. Postal Service state code abbreviation. See Part A, Sec. 8.

272–280 Company ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five digits are known, left justify the information and fill unused positions with blanks.

281–303 Reserved 23 Enter blanks.

304–343 Contact Name 40 Required. Enter the name of the person to be contacted if IRS encounters problems with the file or transmission. Left justify the information and fill unused positions with blanks.

344–358 Contact Telephone Number

359–408 Contact Email Address

15 Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. For example, the IRS Customer Service Section phone number of 866–455–7438 with an extension of 52345 would be 866455743852345.

50 Required if available. Enter the email address the person to contact regarding electronic files. Left justify the information. If no email address is available, enter blanks.

409–517 Reserved 109 Enter blanks.

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Field Position

Record Name: Transmitter “T” Record (Continued)

Field Title Length Description and Remarks

518 Vendor Indicator 1 Required. Enter the appropriate code from the table below to indicate if the software used was provided by a vendor or produced in-house.

Indicator Usage

V Software was purchased from a vendor or other source.

I Software was produced by in-house programmers.

Note: An in-house programmer is defined as an employee or a hired contract programmer. If the software is produced in-house, the following vendor information fields are not required.

519–558 Vendor Name 40 Required. Enter the name of the company from whom the software was purchased. Left justify the information and fill unused positions with blanks.

For U.S. addresses, the vendor 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 administrator’s city, state, and ZIP Code.

For foreign addresses, filers may use the administrator’s 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.

559–598 Vendor Mailing Address

40 Required. When vendor indicator position 518 of the “T” record is V, enter the mailing address. Left justify the information and fill unused positions with blanks.

599–638 Vendor City 40 Required. When vendor indicator position 518 of the “T” record is V, enter the city, town, or post office. Left justify the information and fill unused positions with blanks.

639–640 Vendor State 2 Required. When vendor indicator position 518 of the “T” record is V, enter the valid U.S. Postal Service state abbreviation. Refer to the chart of valid state codes in Part A, Sec. 8.

641–649 Vendor ZIP Code 9 Required. When vendor indicator position 518 of the “T” record is V, enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unused positions with blanks.

650–689 Vendor Contact Name 40 Required. When vendor indicator position 518 of the “T” record is V, enter the name of the person who can be contacted concerning any software questions.

690–704 Vendor Contact Phone Number & Extension

15 Required. When vendor indicator position 518 of the “T” record is V, enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks.

705–739 Reserved 35 Enter blanks.

740 Vendor Foreign Entity Indicator

1 Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank.

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Field Position

Record Name: Transmitter “T” Record (Continued)

Field Title Length Description and Remarks

741–748 Record Sequence Number

749–750 Blank or Carriage Return Line Feed

8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on the file and the file can have only one “T” record. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until the final record of the file, the “F” record.

2 Enter blanks or carriage return line feed (CR/LF) characters.

Transmitter “T” Record Layout

1 2–5 6 7–15 16–20 21–27 28

29 30–69 70–109 110–149 150–189 190–229 230–269

270–271 272–280 281–303 304–343 344–358 359–408 409–517

518 519–558 559–598 599–638 639–640 641–649 650–689

690–704 705–739 740 741–748 749–750

Sec. 2. Sponsor “S” Record

.01 The “S” Record identifies the Sponsor record. .02 Enter an “S” Record after the “T” Record on the file. There is only one “S” Record per file. .03 The “S” Record is a fixed length of 750 positions. .04 All alpha characters entered in the “S” Record must be uppercase.

2012–34 I.R.B. 298 August 20, 2012

Note: For all fields marked “ Required ”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, the file may not process correctly. 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 position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.

Record Name: Sponsor “S” Record

Field Position

Field Title Length Description and Remarks

1 Record Type 1 Required. Enter “S.”

2–9 Plan Year Begin Date

10–17 Plan Year End Date

8 Required. Enter the Plan Year Begin Date in the following format YYYYMMDD.

8 Required. Enter the Plan Year End Date in the following format YYYYMMDD.

18–26 Sponsor’s EIN 9 Required. Enter the nine-digit Employer Identification Number of the Sponsor. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.

27–29 Plan Number 3 Required. Enter the plan number. Right-justify the information with leading zeros.

30 FIRE Continuation Indicator

31–33 FIRE Continuation Sequence Number

34 Amended Indicator

35 5558 Extension Filed Indicator

36 Automatic Extension Indicator

1 Required. Enter a “0” (zero) unless this is a continuation of a Form 8955-SSA. Enter a continuation indicator of “1” (one) only when reporting the second or subsequent in a series of files exceeding 2.5 million records.

3 Required. Enter the sequence number of the Form 8955-SSA continuation file. Set to 001 if the FIRE Forms SSA Continuation Indicator is zero. Right-justify the information and fill with leading zeros.

1 Required. Enter a “1” (one) if this is an amended return; otherwise, enter a zero.

1 Required. Enter a “1” (one) if a Form 5558 extension was filed for this plan; otherwise, enter a zero.

1 Required. Enter “1” (one) if a business tax return extension other than a Form 5558 was filed for this year; otherwise, enter a zero.

37 Blank 1 Enter blank.

38 Special Extension Indicator

39–73 Special Extension Description

1 Required. Enter a “1” (one) if this file is being submitted under a special extension (for example, a disaster declaration); otherwise, enter a zero.

35 If the Special Extension Indicator equals ‘1”, enter either Disaster Relief Extension or Combat Zone Extension which ever is appropriate. Left justify the information and fill unused positions with blanks.

74–143 Sponsor’s Name 70 Required. Enter the sponsor’s name. Left justify the information and fill unused positions with blanks.

144–213 Sponsor’s DBA Name

214–248 Sponsor’s In Care Of Name

70 Enter the sponsor’s Doing Business As (DBA), if applicable. Left justify the information and fill unused positions with blanks.

35 Enter the name if using an In Care Of Name. Left justify the information and fill unused positions with blanks.

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Field Position

Record Name: Sponsor “S” Record (Continued)

Field Title Length Description and Remarks

249–283 Sponsor’s Mailing Address Line 1

284–318 Sponsor’s Mailing Address Line 2

35 Required. Enter the mailing address of the sponsor. Street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to street address. Left justify the information and fill unused positions with blanks.

35 Enter any additional address information if necessary.

319–340 Sponsor’s City 22 Required. Enter the city, town or post office. Left justify the information and fill the unused positions with blanks. Enter APO or FPO if applicable.

341–342 Sponsor’s State 2 Required. If a U.S. address, enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 8; otherwise, enter blanks.

343–354 Sponsor’s ZIP Code

355–376 Sponsor’s Foreign Province or State name

377–378 Sponsor’s Foreign Country Code

379–400 Sponsor’s Foreign Mailing Routing Code

401–410 Sponsor’s Telephone Number

12 Required. If a U.S. address, enter the valid ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. Do not enter hyphens or blanks between numbers.

22 If the sponsor has a foreign address, enter the province or state name. Left justify the information and fill unused positions with blanks.

2 If the sponsor has a foreign address, enter the appropriate country code from the table in Part A, Sec. 9; otherwise, enter blanks.

22 If the sponsor has a foreign address, enter the routing code; otherwise, enter blanks.

10 If known, enter the sponsor’s 10-digit telephone number; otherwise, enter blanks. Do not enter dashes.

411–550 Plan Name 140 Required. Enter the plan name. Left justify the information and fill unused positions with blanks.

551 Voluntary Filing Indicator

552–559 Code A Separated Participants Required To be Reported for SSA Count

560–567 Code A Separated Participants Voluntarily Reported for SSA Count

1 Required. Enter a 1 if this is a voluntary filing for a Government, Church or Other Plan; otherwise, enter a zero.

8 Required. Enter the total number of plan participants entitled to deferred vested benefits with entry code A in field position 42 of the participant “P” record who are required to be reported for this year. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contains 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros.

8 Required. Enter the total number of plan participants entitled to deferred vested benefits with entry code A in field position 42 of the participant “P” record who are voluntarily reported for this year. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contains 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros.

2012–34 I.R.B. 300 August 20, 2012

Field Position

Record Name: Sponsor “S” Record (Continued)

Field Title Length Description and Remarks

568–575 Total Participants Reported on SSA Count

8 Required. Enter the total number of participants entered in the fields for Separated Participants and Voluntarily Separated Participants. Information should be right-justified with leading zeros; otherwise, fill with leading zeros.

NOTE: This amount will reflect the total of all Participants with an entry code of A in field position 42 of the participant “P” record. Do not include any participants who were previously reported on a Form 8955-SSA or a Schedule SSA (Form 5500.)

576 Participant Statement Indicator

577–585 Last Report Sponsor EIN

586–588 Last Report Plan Number

589–658 Last Report Sponsor Name

659–693 Typed Sponsor Signature Name

694–701 Sponsor Signature Date

1 Required. Enter a “1” (one) if the plan administrator provided an individual statement to each participant required to receive a statement; otherwise, enter a zero.

9 If present, enter the nine-digit Employer Identification Number of the Sponsor. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable.

3 Enter the 3-digit plan number, if available. Information should be right-justified with leading zeros.

70 Enter the plan sponsor name, if available. Left justify the information, fill unused positions with blanks.

35 Enter the name of the person responsible for signing the tax form. Left justify the information, fill unused positions with blanks.

8 Enter the date the tax form was signed in YYYYMMDD format.

702–740 Reserved 39 Required. Enter blanks.

741–748 Record Sequence Number

749–750 Blank or Carriage Return Line Feed

8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “S” record will always be “2” (two), since it is the second record on a file. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until the final record of the file, the “F” record.

2 Enter blanks or carriage return line feed (CR/LF) characters.

Sponsor “S” Record Layout

1 2–9 10–17 18–26 27–29 30 31–33

34 35 36 37 38 39–73 74–143

August 20, 2012 301 2012–34 I.R.B.

144–213 214–248 249–283 284–318 319–340 341–342 343–354

355–376 377–378 379–400 401–410 411–550 551 552–559

560–567 568–575 576 577–585 586–588 589–658 659–693

694–701 702–740 741–748 749–750

Sec. 3. Administrator “A” Record

.01 The “A” Record contains the name and address information of the Plan Administrator. There should only be one “A” Record per file.

.2 All alpha characters entered in the “A” Record must be uppercase. .03 The “A” Record is a fixed length of 750 positions.

Note: For all fields marked “ Required,” the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact the transmitter to request a new file. 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 position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.

2012–34 I.R.B. 302 August 20, 2012

Field Position

Record Name: Administrator “A” Record

Field Title Length Description and Remarks

1 Record Type 1 Required. Enter “A.”

2–9 Plan Year Begin Date

10–17 Plan Year End Date

8 Required. Enter the Plan Year Begin Date in the following format YYYYMMDD.

8 Required. Enter the Plan Year End Date in the following format YYYYMMDD.

18–26 Sponsor’s EIN 9 Required. Enter the nine-digit Employer Identification Number of the sponsor. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.

27–29 Plan Number 3 Required. Enter the plan number. Right-justify the information and fill with leading zeros.

30 FIRE Continuation Indicator

31–33 FIRE Continuation Sequence Number

34 Administrator Same as Sponsor Indicator

NOTE: If a “1” is entered, A Record positions 35–310 can be blank.

35–43 Administrator’s EIN

44–113 Administrator’s Name

114–148 Administrator In Care of Name

149–183 Administrator’s Mailing Address Line 1

184–218 Administrator’s Mailing Address Line 2

219–240 Administrator’s City

241–242 Administrator’s State Code

243–254 Administrator’s ZIP Code

1 Required. Enter a “0” (zero) unless this is a continuation of a Form 8955-SSA. Enter a continuation indicator of “1” (one) only when reporting the second or subsequent in a series of files exceeding 2.5 million records.

3 Required. Enter the sequence number of the Form 8955-SSA continuation number. Set to 001 if the FIRE Forms SSA Continuation Indicator is zero. Right-justify the information and fill with leading zeros.

1 Required. Enter a “1” (one) if the plan administrator is the same as the sponsor; otherwise, enter a zero.

9 Required. Enter the nine-digit employer identification number of the administrator. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.

70 Required. Enter the name of the plan administrator. Left justify the information and fill unused positions with blanks.

35 Enter the in care of name if available; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.

35 Required. Enter the mailing address of the payee. The street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to a street address. Left justify the information and fill unused positions with blanks.

35 Enter any additional address information. Left justify the information and fill unused positions with blanks.

22 Required. Enter the Administrator’s city. Left justify the information and fill unused positions with blanks.

2 Required. Enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 8.

12 Required for U.S. addresses. Enter the valid ZIP Code (nine, five, or twelve-digit) assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks.

August 20, 2012 303 2012–34 I.R.B.

Field Position

Record Name: Administrator “A” Record (Continued)

Field Title Length Description and Remarks

255–276 Administrator’s Foreign Province or State

277–278 Administrator’s Foreign Address Country Code

279–300 Administrator’s Foreign Address Postal Routing Code

301–310 Administrator’s Telephone Number

311–319 Last Report Administrator’s EIN

320–389 Last Report Administrator’s Name

390–424 Typed Administrator’s Signature Name

425–432 Administrator’s Signature Date

22 Required for a foreign address. Enter the name of the Administrator’s Province or State. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses.

2 Required for a foreign address. Enter the name of the Administrator’s Foreign Country Code from the table in Part A, Sec. 9. Leave blank for U.S. addresses.

22 Required for a foreign address. Enter the name of the Administrator’s Foreign Country Postal Routing Code. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses.

10 Enter the Administrator’s telephone number if available. The number must be exactly ten numeric characters; otherwise, leave blank.

9 Enter the nine-digit employer identification number of the administrator, if available. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable.

70 Enter the administrator’s name, if available. Left justify the information and fill unused positions with blanks; otherwise, leave blank.

35 Enter the name of the administrator who signs the tax form; otherwise, leave blank. Left justify the information and fill unused positions with blanks.

8 Enter the date the administrator signed the tax form in YYYYMMDD format; otherwise, leave blank.

433–740 Reserved 308 Enter blanks.

741–748 Record Sequence Number

749–750 Blank or Carriage Return Line Feed (CR/LF)

8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on a file and the file can have only one “T” record. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify the information numbers with leading zeros in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until the final record of the file, the “F” record.

2 Enter blanks or carriage return line feed (CR/LF) characters.

Administrator “A” Record Layout

1 2–9 10–17 18–26 27–29 30

2012–34 I.R.B. 304 August 20, 2012

31–33 34 35–43 44–113 114–148 149–183

184–218 219–240 241–242 243–254 255–276 277–278

279–300 301–310 311–319 320–389 390–424 425–432

433–740 741–748 749–750

Sec. 4. Participant “P” Record

.01 The “P” Record is a fixed record length of 750 positions and all positions listed are required. .02 All alpha characters entered in the “P” Record must be upper case.

Note: For all fields marked “ Required,” the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact the transmitter to request a new file. 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 position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.

Record Name: Participant “P” Record

Field Position

Field Title Length Description and Remarks

1 Record Type 1 Required. Enter “P.”

2–9 Plan Year Begin Date 8 Required. Enter the date the plan began in the following format YYYYMMDD.

10–17 Plan Year End Date 8 Required. Enter the date the plan ended in the following format YYYYMMDD.

18–26 Sponsor EIN 9 Required. Enter the nine-digit employer identification number of the sponsor. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable.

27–29 Plan Number 3 Required. Enter the plan number. Right-justify the information and fill with leading zeros.

August 20, 2012 305 2012–34 I.R.B.

Field Position

Record Name: Participant “P” Record (Continued)

Field Title Length Description and Remarks

30 FIRE Continuation Indicator 1 Required. Enter a “0” (zero) unless this is a continuation of a Form 8955-SSA. Enter a continuation indicator of “1” (one) only when reporting the second or subsequent in a series of files exceeding 2.5 million records.

31–33 FIRE Continuation Sequence Number

3 Required. Enter the sequence number of the Form 8955-SSA continuation number. Set to 001 if the FIRE Forms SSA Continuation Indicator is zero. Right-justify the information and fill with leading zeros.

34–41 Participant Sequence Number 8 Required. For the first participant enter 00000001. Increase by 1 for each additional participant reported in the file.

42 Entry Code 1 Required. Enter the appropriate code from the table below:

Indicator Usage

A Participant not previously reported

B Participant previously reported under the plan number shown on this schedule to modify some of the previously reported information.

C Participant previously reported under another plan number who will now be receiving his/her benefits from the plan reported on this schedule.

D Participant previously reported under the plan number shown on this schedule whose benefits have been paid out or who is no longer entitled to those deferred vested benefits.

43 Foreign Participant Without SSN Indicator

1 Required. Enter a “1” (one) if the participant is a foreign national employed outside the United States who does not have an SSN; otherwise, enter a zero.

44–52 Participant SSN 9 Required unless a foreign national. Enter the nine-digit social security number (SSN) of the participant. Do not enter blanks, hyphens or alpha characters. An SSN consisting of all the same digits (e.g., 111111111) is not acceptable. If the SSN is not required, entering blanks is acceptable.

53–63 Participant’s First Name 11 Required. Enter the first name of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.

64 Participant’s Middle Initial 1 Enter the middle initial of the participant if known; otherwise, enter a blank.

65–99 Participant’s Last Name 35 Required. Enter the surname of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks.

2012–34 I.R.B. 306 August 20, 2012

Field Position

Record Name: Participant “P” Record (Continued)

Field Title Length Description and Remarks

100 Participant’s Annuity Type Code 1 Required if Entry Code (Field Position 42) is A or B. Enter the appropriate code from the table below:

Indicator Usage

A Single Sum

B Annuity payable over a fixed number of years

C Life annuity

D Life annuity with period certain

E Cash refund life annuity

F Modified cash refund life annuity

G Joint and last survivor life annuity

M Other

Note: If a code is not required enter a blank.

101 Participant Payment Frequency Code

102–116 Participant’s Vested Benefit Amount

NOTE: Filers may round off cents to whole dollars. If rounding, round all amounts. To do so, drop any amount less than 50 cents and increase any amount from 50 to 99 cents to the next highest dollar. When rounding the entries, both positions 115 and 116 must be 0 (zero) representing cents.

1 Required if Entry Code (Field Position 42) is A or B. Enter the appropriate code from the table below:

Indicator Usage

A Lump sum

B Annually

C Semiannually

D Quarterly

E Monthly

M Other

Note: If a code is not required enter a blank.

15 Required for Defined Benefit plan if Entry Code is A or B. This field must contain 15 numeric characters. Each payment amount must contain U.S. dollars and cents. Do not enter dollar signs, commas or decimal points. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Right-justify and fill unused positions with zeros.

August 20, 2012 307 2012–34 I.R.B.

Field Position

Record Name: Participant “P” Record (Continued)

Field Title Length Description and Remarks

117–131 Participant’s Total Account Value Amount

NOTE: Filers may round off cents to whole dollars. If rounding, round all amounts. To do so, drop any amount less than 50 cents and increase any amount from 50 to 99 cents to the next highest dollar. When rounding the entries, both positions 130 and 131 must be 0 (zero) representing cents.

15 Required for Defined Contribution plan if Entry Code is A or B. This field must contain 15 numeric characters. Each payment amount must contain U.S. dollars and cents. Do not enter dollar signs, commas or decimal points. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Right-justify and fill unused positions with zeros.

132–140 Participant’s Prior Sponsor’s EIN 9 Required if Entry Code is C. Enter the nine-digit employer identification number of the participant’s prior sponsor. Do not enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If this is not a required entry, entering blanks is acceptable.

141–143 Participant’s Prior Plan Number 3 Required if Entry Code is C. Enter the participant’s prior plan number; otherwise, enter zeros.

144 Incomplete Information Indicator 1 Enter a one if the information being reported is based on incomplete records.

145–740 Reserved 596 Enter blanks.

741–748 Record Sequence Number 8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on a file and a file can have only one “T” record. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until the final record of the file, the “F” record.

749–750 Blank or Carriage Return Line Feed (CR/LF)

2 Enter blanks or carriage return line feed (CR/LF) characters.

2012–34 I.R.B. 308 August 20, 2012

Participant “P” Record Layout

1 2–9 10–17 18–26 27–29 30

31–33 34–41 42 43 44–52 53–63

64 65–99 100 101 102–116 117–131

132–140 141–143 144 145–740 741–748 749–750

Sec. 5. End of Transmission “F” Record

.01 The “F” Record is a fixed record length of 750 positions and all positions listed are required. The “F” Record is a summary of the number of all records in the entire file. There is only one “F” Record per file.

.02 This record will be written after the last “P” Record of the entire file. End the file with an End of Transmission “F” Record. No data will be read after the “F” Record.

.03 All alpha characters entered in the “F” Record must be upper case.

Note: For all fields marked “ Required,” the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact the transmitter to request a new file. For those fields not marked to “Required,” a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions.

Record Name: End of Transmission “F” Record

Field Position

Field Title Length Description and Remarks

1 Record Type 1 Required. Enter “F.”

2–9 Sponsor Record Count 8 Required. Enter the total number of Sponsor Records on this file. This count must be the same as the total number of “S” records. Right-justify the information and fill with leading zeros.

10–17 Administrator Record Count 8 Required. Enter the total number of Administrator Records on this file. This count must be the same as the total number of “A” records. Right-justify the information and fill with leading zeros.

August 20, 2012 309 2012–34 I.R.B.

Field Position

Record Name: End of Transmission “F” Record (Continued)

Field Title Length Description and Remarks

18–25 Participant Record Count 8 Required. Enter the total number of Participant Records on this file. This count must be the same as the total number of “P” records. Right-justify the information and fill with leading zeros.

26–33 File Record Count 8 Required. Enter the total number of all records in the file, including the Transmitter “T” Record, the Sponsor “S” Record, the Administrator “A” Record, the Participant “P” Records, and End of Transmission “F” Record. Right-justify the information and fill with leading zeros.

34–740 Reserved 707 Enter blanks.

741–748 Record Sequence Number 8 Required. Enter the number of the record as it appears within the file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on a file and the file can have only one “T” record. Each record, thereafter, must be incremental by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right-justify numbers with leading zeros in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until the final record of the file, the “F” record.

749–750 Blank or Carriage Return Line Feed

2 Enter blanks or carriage return line feed (CR/LF) characters.

End of Transmission “F” Record Layout

1 2–9 10–17 18–25 26–33 34–740

741–748 749–750

2012–34 I.R.B. 310 August 20, 2012