Section 05. Electronic File Specifications

Section 05.01 An acceptable electronic file will contain the following:

Reporting Agent Record

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Taxpayer Record(s) - one for each Authorization submitted

End of File Trailer Record

Section 05.02 Record Length

The electronic file records prescribed in the specifications must be blocked at one record per block (400 character positions).

Section 05.03 Data Only character data may be used. Numeric fields must be right justified with remaining unused positions zero filled. The only special characters permitted in the name lines of the Reporting Agent “RA” Record and Taxpayer “TP” Record(s) are “-” and “&”. Special characters in the street address fields are limited to “-”, “&”, “%” or “/”. Otherwise, characters must be numeric or alphabetic. All numeric data should be in unsigned ASCII characters (no binary data).

Section 05.04 Reporting Agent Record The Reporting Agent Record identifies the RA that submits the RAAs and electronic file (see Exhibit 3). The Reporting Agent Record must immediately precede the first Taxpayer Record reported.

Section 05.05 Client/Taxpayer Records Taxpayer Records contain information for each authorization contained in the file being submitted by the RA (see Exhibit 4). The number of Taxpayer Records appearing in the file should correspond to the number of RAAs being submitted. All Taxpayer Records in the file must be in ascending numerical order by EIN in the same manner required for paper listings.

All records will be blocked individually with no other records in the block. Records should have a blocking factor for which blocks will not exceed 400 character positions. All records must be fixed length. Fields identified as indicators should always carry a value if the field is applicable. Other fields must be left justified and blank filled on right. Also, blank fill all non-significant fields.

Section 05.06 End Of File Trailer Record This record contains a count of all Taxpayer Records contained in the file (see Exhibit 5). The Trailer Record must be the last record in the electronic file.

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Exhibit 1: Form 8655, Reporting Agent Authorization

Form