Sec. 3 Transmitter “T” — Publication 1516

The Transmitter “T” Record identifies the entity transmitting the electronic file. A replacement file will be requested if the “T” Record is not present.

Transmitter “T” Record is the first record on each file and is followed by an Issuer “A” Record.
All alpha characters entered in the “T” Record must be upper case, except an email address, which may be case sensitive.
All records must be a fixed length of 750 positions.
Don’t use punctuation in the name and address fields.
The Transmitter “T” Record contains information, which is critical if it is necessary for the IRS to contact the transmitter.
For all fields marked “Required,” the transmitter must provide the information described under General Field Description.

Record Name: Transmitter “T” Record

Field Positions	Field Title	Length	General Field Descriptions
1	Record Type	1	Required. Enter “T.”
2-5	Payment Year	4	Required. Enter the four-digit year in which the contract is signed.
6	Type of Return	1	Required. Enter “G.”
7-15	Transmitter’s TIN	9	Required. Enter the valid nine-digit TIN assigned by the IRS to the federal executive agency. Don’t enter blanks, hyphens, or alpha characters. All zeros, ones, twos, etc., will have the effect of an incorrect TIN.
16-20	Transmitter Control Code	5	Required. Enter the five-character alphanumeric Transmitter Control Code (TCC) assigned by the IRS. A TCC must be obtained to file through the FIRE System.
21-29	Blank	9	Enter blanks.
30-69	Transmitter Name	40	Required. Enter the transmitter name. If someone other than the federal agency is transmitting data, enter the name of the transmitter. The name of the transmitter must be consistent through the entire file. Left justify the information and fill unused positions with blanks.
70-109	Transmitter Name (Continuation)	40	Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks.

Note : All the information “Required” in Field Positions 110 thru 280 must contain the address information where correspondence relating to problems can be sent.

Record Name: Transmitter “T” Record

Field Positions	Field Title	Length	General Field Descriptions
150-189	Agency Name (Continuation)	40	Enter any additional information that may be part of the name of the company where correspondence should be sent.
190-229	Agency Mailing Address	40	Required. Enter the mailing address where correspondence should be sent.
230-269	Agency City	40	Required. Enter the city, town, or post office where correspondence should be sent.
270-271	Agency State	2	Required. Enter the valid U.S. Postal Service state abbreviation for states. SeePart A, Sec.10, State Abbreviation Codes and APO/FPO Addresses.
272-280	Agency 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	Blank	23	Enter blanks.
304-343	Contact Name	40	Required. Enter the name of the person to be contacted if the IRS encounters problems with the file or transmission.
344-358	Contact Telephone Number & Extension	15	Required. 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. Example: The IRS telephone number of 866-455-7438 with an extension of 52345 would be 866455743852345.
359-408	Contact Email Address	50	Required if available. Enter the email address of the person to contact regarding electronic files. If no email address is available, enter blanks. Left justify.
409-499	Blank	91	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,” since it is the first record on your file, and you can have only one “T” Record in a file. Each record, thereafter, must be increased by one in ascending numerical sequence, that is, 2, 3, 4, etc. Right justify numbers with leading zeros in the field. The “T” Record sequence number would appear as “00000001” in the field, the first “A” Record would be “00000002”. The first “B” Record, “00000003”, the second “B” Record, “00000004”. Continue sequencing until you reach the final record of the file, the “F” Record.
508-748	Blank	241	Enter blanks.
749-750	Blank	2	Enter blanks, or carriage return/line feed (CR/LF) characters.

Transmitter “T” Record – Record Layout

Record Type	Payment Year	Type of Return	Transmitter’s TIN	Transmitter Control Code	Blank
1	2-5	6	7-15	16-20	21-29
Transmitter Name	Transmitter Name Continuation	Agency Name	Agency Name Continuation	Agency Mailing Address	Agency City
30-69	70-109	110-149	150-189	190-229	230-269
Agency State	Agency ZIP Code	Blank	Contact Name	Telephone Number and Extension	Contact Email Address
270-271	272-280	281-303	304-343	344-358	359-408
Blank	Record Sequence Number	Blank	Blank or CR/LF
409-499	500-507	508-748	749-750	749-750	749-750