Publication 1855 (7-2002) TECHNICAL SPECIFICATIONS GUIDE FOR THE ELECTRONIC FILING OF FORM 941 EMPLOYER'S QUARTERLY FEDERAL TAX RETURN (941 e-file PROGRAM)
Publication 1855 (7-2002)
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
1.0 Introduction
1.1 Purpose of Guideline and Nature of Changes
This document provides a technical implementation guideline for the electronic filing of Forms 941, Employer's Quarterly Federal Tax Return, using Electronic Data Interchange (EDI) formats certified by the American National Standards Institute's (ANSI's) Accredited Standards Committee (ASC) X12 and proprietary formats required to participate in the 941 e-file Program. This publication also provides technical implementation guidelines for the proprietary electronic Form 9041, Application/Registration for Electronic/Magnetic Media Filing of Business Returns, (Letter of Application (LoA)) which can be used to apply for participation or update existing entity information. This Implementation Guide is produced in accordance with guidelines established by the Tax Information Group for EDI Requirements Standardization (TIGERS).
This publication has been updated to include specifications for an on-line filing system. References to magnetic media tape record layouts have been deleted because the programs no longer have parallel formats.
1.2 Scope
This publication contains the required ASC X12 EDI data transaction set (record) and interchange (file) formats needed to file 941 returns electronically through the Internal Revenue Service's Electronic Management System (EMS). This guideline is provided for use by EDI translation Software Developers, Reporting Agents, and Transmitters of the electronic 941 returns. Legal, administrative, and other procedural requirements for the 941 e-file Program are detailed in Rev. Proc. 99-39, 1999-43, I.R.B. 532, Electronic Filing of Form 941, Employer's Quarterly Federal Tax Return.
An Electronic Filer in the 941 e-file Program must use asynchronous communications protocols to transmit electronic returns. See Section 4.0 for further information regarding communications and formatting requirements.
This publication also contains an electronic proprietary LoA format for On-Line Filers in order to participate in the 941 e-file Program.
1.3 Program Description and Requirements
EMS is the front-end processing system used for processing Forms 941 electronically via the Business Electronic Filing Program. 941 e-file is intended for use by the following two types of Trading Partners: Reporting Agents and Transmitters.
The 941 e-file Program requires a paper submission of an LoA for all participants with the exception of On-Line filers. Regarding On-Line Filers, the 941 e-file Program allows approved transmitters to use an electronic proprietary format for filing the LoA electronically for their clients.
Reporting Agents and Transmitters using the 941 e-file Program must retrieve all of their existing Acknowledgment Files before they are allowed to transmit additional LoAs or Forms 941 electronically.
941 e-file Program
The 941 e-file Program is intended for use by the following:
Reporting Agents that comply with Rev. Proc. 96-17, 1996-1 C.B. 633, as modified by section 21.02 of Rev. Proc. 99-39, who file Forms 941 on behalf of their clients. The Reporting Agent may be an accounting service, franchiser, bank, or other person who is authorized to prepare and electronically file Form 941, Employer's Quarterly Federal Tax Return, in ASC X12 EDI format, using the 941 e-file Program. The taxpayer grants the Reporting Agent signature authority. Reporting Agents apply for participation in the Business Electronic Filing Program by filing a paper LoA. Detailed information regarding the application process can be found in section 1.4 below. The 941 e-file Program may also be used by businesses that file one or more Forms 941 for themselves.
Transmitters who produce or utilize Commercial-Off-The-Shelf (COTS) software to receive and electronically file Forms 941 and electronic LoAs for their clients. The Transmitter does not have signature authority, but will batch and bundle the files and transmit to the IRS. Within two business days after submitting the electronic LoA, Transmitters will retrieve an Acknowledgment File that verifies the submission of the LoA. The Acknowledgment File also verifies for the Transmitter how many LoAs were submitted, how many were accepted and how many (if any) were rejected. The Transmitter acts as the intermediary through which acknowledgments and rejections are transmitted from the Service to the Business Taxpayer.
Businesses that use COTS computer software to electronically enroll in the program by filing an electronic LoA through a designated Transmitter. Information regarding the electronic LoA can be found in section 1.4 below. After receipt and verification of the LoA by the Service, the Business Taxpayer is provided (via U.S. mail) a Personal Identification Number (PIN) which is their electronic signature for the electronic Form 941.
Software Developers may participate in the 941 e-file Program for the purpose of testing their software.
1.4 Application Procedures
1.4.1 Paper Applications
Prospective participants in the 941 e-file Program must first submit an LoA. Reporting Agents, Transmitters, and Software Developers must file their LoA on paper to the address shown in section 1.7 below.
All Applications must contain the following:
• The name, address, and Employer Identification Number (EIN) of the Applicant
• The name, title, and telephone number of the person to contact regarding the Application
• The first tax period for which the Applicant plans to file Forms 941 electronically or to have Form 941 software available to the public
• A statement that the Applicant will comply with the responsibilities of an Electronic Filer, as detailed in section 10 of Rev. Proc. 99-39
• A listing of any suspension from any of the Service's magnetic tape or electronic filing programs
An Application for a Reporting Agent must also contain the following:
• The name and title of the Authorized Signatory
• The signature of the Applicant's Authorized Signatory for electronically filing Forms 941 or for software development testing.
• The estimated volume of returns the Applicant plans to file under the 941 e-file Program
• The brand name of the software translation package and the EDI version to be used
• A statement that Applicants will keep a copy of all Authorizations on file at their principal place of business for examination by the Service upon request
• A statement that the Applicant will comply with section 3.03 of Rev. Proc. 99-39, regarding the types of returns accepted under the 941 e-file Program
• An Agent's List containing the names and EINs of the taxpayers for whom they will file returns
• An authorization made on Form 8655, with a revision date of October 1995 or later (or its equivalent), for each taxpayer included on the Agent's List. For instructions on preparing Form 8655, see Rev. Proc. 96-17.
NOTE:
A revised Authorization is not required to replace an Authorization that was previously submitted to the Service, provided that the Authorization places no restriction on the medium for filing Form 941, and the Reporting Agent:
1. Advises his or her client that their Forms 941 may be filed electronically, and provides the client with the option of rejecting electronic filing as the medium for filing its Forms 941. An Agent may use the most efficient and timely method of clearly providing this notification to a client. A client's rejection of electronic filing for its Forms 941 must be submitted in writing to the Agent.
2. Immediately removes any client that objects to having the Forms 941 filed electronically from the Reporting Agent's electronic filing client base.
An Application of a Software Developer must also contain the following:
• The brand name of the software translation package, or the development name if no brand name exists, and the EDI version to be used
• Whether the software is stand-alone or interfaces with a named payroll package.
See Exhibit 8.1 at the end of this publication for sample Form 9041.
Applications must be received by the following dates in order to be eligible to file for the specified quarter:
Application Due Date Quarter Ending
December 15 March 31
March 15 June 30
June 15 September 30
September 15 December 31
NOTE:
An Application
may notinclude a request to file Forms 941 or 940 on magnetic tape or to make FTD payments and submit FTD information to the Service on magnetic tape or electronically. An Applicant interested in participating in these programs should submit an Application in accordance with the following revenue procedures:
Rev. Proc. Subject
96-18
Magnetic tape filing of Forms 941 and 940
97-33
Electronic transmission of FTD's
If an Applicant is denied acceptance into the
941 e-fileProgram, the Applicant may reapply for a subsequent tax quarter by resubmitting an LoA and test file.
If the applicant fails to submit a successful test file, and it has been more than one year since receiving approval to submit test files, the applicant will be notified in writing, and must submit a new application.
1.4.2 Electronic Applications
Business Taxpayers applying for participation in the 941 e-file Program should file an electronic LoA following the procedures established by their selected Transmitter. The formats and field specifications for the Electronic LoA are provided in Section 7 of this publication.
1.5 Application Processing -- Acceptance
All applicants will be notified of their acceptance or rejection into the 941 e-file Program within 45 days of the receipt of their application. Along with their acceptance, applicants will also receive the identification items indicated below.
If the Applicant is a Reporting Agent, the Applicant will receive a Validated Agent's List within 45 days of the Service receiving the Agent's Application. Failure to use the names and EINs provided on the Validated Agent's List may delay processing.
Reporting Transmitter Software Business
Agent Developer Taxpayer
_____________________________________________________________________
Electronic X X X
Transmitter
Identification
Number (ETIN)
Access Code [] []
Password [] [] []
Personal [] X
Identification
Number (PIN)
Note: Items marked with [ ] are temporary and are issued for testing purposes only. Reporting Agents and Transmitters must submit a successful test transmission before their permanent codes will be issued. Software Developers must also complete a successful test transmission but will not be issued permanent codes. Participants who receive a Personal Identification Number (PIN) will be required to sign and return a statement acknowledging receipt of the PIN before it will be activated for use.
Reporting Agents, Transmitters, and Software Developers will be provided with a telephone number in order to arrange for a test transmission. In order to electronically file tax returns for a specific quarter, a successful test transmission must be completed prior to the due date for that quarter's returns, but no later than the dates shown below. To transmit subsequent test files, contact the e-file Help Desk. Transmission of a test file does not constitute the filing of a tax return.
If an Applicant's test file fails to meet the evaluation criteria, the Applicant must, within 15 days of the Service's notification of the failure, transmit a new test file or contact the e-file Help Desk to make other arrangements.
Test File Due Date Quarter Ending Date
April 10 March 31
July 10 June 30
October 10 September 30
January 10 December 31
After acceptance of a successful test transmission, permanent identification codes will be issued. A statement of receipt must be returned before these codes will be activated for use.
ADDING AND DELETING TAXPAYERS ON THE REPORTING AGENT'S LIST
After a Reporting Agent is notified that the application for electronic filing of Forms 941 has been approved, the Agent may want to add and delete taxpayers from the Agent's List.
To add taxpayers, the Agent must submit the added names and EINs (Add List) and Authorization for each taxpayer added to the 941 e-file Program. The Service must validate the Add List and return it to the Agent before the Agent can electronically file returns for these taxpayers. The Service will generally validate and mail the Add List to the Agent within 10 business days of receiving the Add List.
To delete taxpayers, the Agent must submit a list of those taxpayers to be deleted (Delete List) and, if known, a short statement indicating which taxpayers will not remain in business.
NOTE: Acceptance of a Software Developer establishes only that the test transmission was formatted properly and could be processed by the Service. It is not an endorsement of the software or of the quality of the developer's service. A Software Developer is not entitled to electronically file Forms 941 unless a separate application has been submitted and approved.
1.6 Application Processing -- Rejection
An application may be rejected for any of the following reasons:
• Required information not included on application
• Required attachments missing from application
• Improperly formatted test transmission
• Previous Suspension from the Electronic Filing Program
• Use of an invalid or inactive EIN
• Failure to submit a successful test transmission within one year of the issuance of the test identification codes.
NOTE: An applicant who fails to return a signed receipt for an identification item referenced above will be denied access to the system.
1.7 Organization Contacts
For LoAs (paper or electronic) for the 941 e-file Program:
Internal Revenue Service Center
P.O. Box 1231
Austin, TX 78767
ATTN: AUSC Help Desk; Stop 6380
(512) 416-7750
For the
941 e-fileProgram (with the exception of LoAs):
Cincinnati Electronic Filing Help Desk
Internal Revenue Service
Cincinnati Submission Processing Center
201 W. Rivercenter Blvd
Covington, KY 41012
Attn: e-file Unit - Stop 2711
1.8 Documentation Updates
The Internal Revenue Service is responsible for updating and distributing this guide. Any comments on this document should be directed to: Internal Revenue Service, New Carrollton Federal Building, 5000 Ellin Road, Lanham, MD 20706, ATTN: Electronic Management System (M:I:SD:SP:EI:EM).
Additional copies of this publication are available by calling 1-800- TAX-FORM (1-800-829-3676) or on the Internet at http://www.irs.gov. Just follow the links to Forms & Publications.
All participants (Reporting Agents, Transmitters, Software Developers, and Business Taxpayers) in the 941 e-file Program must be approved by the IRS. Utilization of the correctly assigned Access Code, PIN, and User ID/Password is required for entry into the system and for the transmission of tax return information.
If an electronic LoA fails the IRS record format check or data compliance check, it will be rejected individually. A notice to that effect will be returned in the Acknowledgment File for the Transmitter. If the transmitted interchange of tax returns fails the required IRS's EDI format compliance checks, the entire transmission is rejected. The IRS makes available an Application Advice Transaction Set (TS 824) that notifies the transmitter of such rejections.
2.1 Security
Entry into the IRS telecommunications subsystem, the Electronic Management System (EMS), requires a PIN, Userid/Password or Access Code as applicable. A PIN, which is the Electronic Signature for the Business Taxpayer and the Reporting Agent, is required for approval of returns when they are transmitted to the IRS.
The Userid/Password, Access Code and/or PIN are provided after an applicant has been accepted into the 941 e-file Program. Instructions and regulations pertaining to the Userid/Password and PIN are set forth in Rev. Proc. 99-39, Electronic Filing of Form 941, Employer's Quarterly Federal Tax Return.
2.2 Responsibilities of an Electronic Filer
The Electronic Filer that is a Reporting Agent must retain the following material for 4 years after the due date of the return, unless otherwise notified by the Service:
(1) a complete copy of the electronically filed Form 941;
(2) a copy of the Service's acknowledgment of receipt of the return;
(3) a copy of each Authorization.
An Electronic Filer that is an Agent or Transmitter must:
(1) Provide the taxpayer a copy of the taxpayer's electronically filed Form 941 (this information may be provided on a replica of an official form or in any other format that provides all of the return information and references the line numbers of the official form);
(2) Advise the taxpayer to retain a copy of the return and any supporting material;
(3) Inform the taxpayer of the Service Center that processes the taxpayer's returns;
(4) Advise the taxpayer that an amended return, if needed, must be filed as a paper return and mailed to the Service Center identified in item (3) above, (See section 8 of Rev. Proc. 99-39 for information on adjustments to Forms 941);
(5) Provide the taxpayer, upon request, with the date the return was transmitted to the Service and the date the Service acknowledged receipt of the taxpayer's return.
2.3 Legal and Administrative Guidelines
Participants must adhere to all rules and regulations as set forth in Rev. Proc. 99-39. This Revenue Procedure provides legal and administrative guidelines for participation in the 941 e-file Program.
2.4 Related Documents
Form 941 and Schedule B are the hard copy paper versions of the return filed using the 941 e-file Program.
Rev. Proc. 96-18, 1996-1 C.B. 637 (Publication 1912) contains guidelines for filing returns on magnetic tape.
The technical specifications for magnetic tape filing can be found in Publication 1264, File Specifications, Processing Criteria and Record Layouts for Magnetic Tape Filing of Form 941, Employer's Quarterly Federal Tax Return. Reporting Agents' Instructions for the preparation and submitting of Form 8655 are found in Rev. Proc. 96-17, dated January 22, 1996, titled "Instructions for Preparing and Submitting Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers."
Copies of these forms and publications are available by calling 1- 800-TAX-FORM (1-800-829-3676) or visit the IRS website at http://www.irs.gov.
The IRS allows the filing of Forms 941 on paper, magnetic media or electronically. Magnetic media (tape) filing uses a proprietary IRS format. The 941 e-file Program uses the approved ANSI ASC X12 standard EDI format for return and acknowledgment information being exchanged with trading partners. Through the use of X12 EDI, the 941 e-file Program provides the advantages and flexibility of an independently maintained standard. EDI is used both by the filer/transmitter to send withholding data and by the IRS to respond to the receipt of this data.
A Personal Identification Number (PIN) will be assigned by the IRS to each Reporting Agent and Business Taxpayer. The Reporting Agent must enter the PIN prior to the transmission session to electronically "sign" the returns being submitted. Business Taxpayers sign the return, using the PIN issued by the IRS, prior to sending their return to the Transmitter. The PIN serves as the electronic signature for the 941 e-file Program. Rev. Proc. 99-39 contains further information on the legal requirements for electronic Forms 941.
3.1 Data Flow Description
Reporting Agents, Transmitters, and Software Developers use a paper LoA to obtain an Electronic Transmitter Identification Number (ETIN) from the IRS. In addition to the ETIN, Reporting Agents receive a PIN from the IRS, while Transmitters and Software Developers are assigned a unique Access Code. These unique identifiers are mailed to the requestor via U.S. mail and are to be used in future transmissions to the IRS. Using developed software and a Transmitter, Business Taxpayers electronically file an LoA via a Transmitter. After approval, the IRS mails to the taxpayer a unique PIN that will later be used to electronically sign submitted returns.
A Reporting Agent/Transmitter sends electronic 941 filing interchanges to the IRS. Each filing interchange includes one Trading Partner Profile transaction set (TS 838) for Reporting Agent or Transmitter data and an Electronic Filing of Tax Return Data transaction set (TS 813) for each 941 return. If there are no errors during the communications session, a 941 e-file IRS TA1 Acceptance Acknowledgment Interchange is created. If errors occur during the communications session, then an IRS 941 e-file EMS Interchange Rejection is created.
[The following graphic has been omitted:
941 e-file Transaction Set Flow Model]
3.2 Translation Software
Reformatting or translation software converts the user's internal data format to X12 EDI formats for transmission. There are many companies that supply COTS software that performs this translation. The software is available for microcomputer, mid-range, and mainframe platforms. In order to format the Form 941 data correctly for transmission to the IRS, the software must support a certain version and release of the ASC X12 EDI standards. The software must support either ASC X12 Version 3/Release 3 (003030), Version 3/Release 4 (003040), or Version 3/Release 5 (003050). Before purchasing the translator software, ensure that the software supports one of these three version/releases.
NOTE FOR TRANSMITTERS OF ELECTRONIC LoAs: Standard COTS X12 EDI Translation Software is typically NOT capable of generating proprietary format records. Ad hoc modifications to the standard X12 Translator or separate software must be used to generate the electronic LoA. Data formats between an individual business and its transmitter are outside the scope of this document. Translation may be a value-added service obtainable from Transmitters. This publication only addresses those data formats which are received or created by the Internal Revenue Service.
Contact the e-file Help Desk for information on available software and/or Transmitters that have been successfully tested by the IRS and meet the IRS's requirements. Appropriate software contains tax preparation for the electronic filing of Form 941 and Schedule B in EDI format. See Section 1.7 for Help Desk Contact information.
3.3 Special Characters
Segment delimiter:
Hex 5C:Decimal 92
Symbol used in examples = \
Data element delimiter:
Hex 7E:Decimal 126
Symbol used in examples = ~ (Tilde)
Composite data element (sub element) delimiter or separator:
Hex 3A:Decimal 58
Symbol used in examples = : (Colon)
Note: Although X12 standards require definition of this delimiter in ISA16, the 941 e-file program utilizes no composite data elements.
White Space or Space Fill Character:
Hex 20:Decimal 32
Symbol used in interchange tables and examples = ^ (Caret)
3.4 Monetary Amount Data Fields
The ASC X12 data element used for monetary amounts is Data Element 782, Monetary Amount, which is a decimal, R, type of data element. This type of data element contains an explicit decimal point and can be used to send numeric values with varying number of decimal places or positions. If the value is not expressed in whole dollars and contains cents, the decimal must be placed accordingly and sent as part of the data. The length of this data element does not include the decimal point. The maximum length of Data Element 782 is 15, i.e., 13 numeric characters for dollars and 2 numeric characters for cents. The decimal point is carried in addition to the allowed 15 numeric characters. If the value is expressed in whole dollars, the decimal point is omitted since it would be placed at the right end of the data field. This is a change from the previous 941 ELF system.
If the amount field contains a decimal point, trailing zeroes need not be transmitted. However, the maximum number of numeric characters for whole dollar amounts is 2 less than the maximum field length identified in 7.1.3.3.Example A: Value is $543.20, the data sent is 543.2 (length is
5) or 543.20 (length is 5).
Example B: Value is $500, the data sent is 500, 500., 500.0, or
500.00
The length is 5 in all cases.
Amount fields may not contain minus signs to indicate a negative amount. For segments that allow an amount to be treated as a negative number, a separate segment is used to specify whether the amount is positive or negative. (For an example see the TIA~93 and TIA~83 segments in 7.1.3.3.)
3.5 Data Fields
All 941 e-file Program internal formats are Y2K compliant.
In ASC X12 EDI formats for the Interchange Control Header (ISA), the Functional Group Header (GS) and the Beginning Segment for the Trading Partner Profile (BTP), six digit dates in the format YYMMDD continue to be used since they are standard for the IRS's 3030, 3040, and 3050 versions of the ANSI ASC X12 EDI standards which are used. However some external (to the IRS) systems may require 8 digit dates. If such is the case, a combination of data elements can achieve an 8 digit date, CCYYMMDD, where CC is the century, YY is the last two year digits, MM is the month, and DD is the day of the month. The IRS suggests the current century be used within a computer system's Current-Date to derive the century portion of the Date field. Within the Date/Time segment (DTM) used within the Transaction Sets exchanged, Date (DTM02) and Century (DTM05) are combined to become the compliant date.
3.6 Submitting Test Files
Test files must meet telecommunications specifications, proprietary and/or EDI standards and pass IRS data and format requirements.
A prospective Electronic Filer must transmit an initial test electronic transmission of Forms 941 ("test file") by the test file due dates preceding the corresponding quarter due dates as follows:
Test File Due Date Quarter Ending Date
April 10 March 31
July 10 June 30
October 10 September 30
January 10 December 31
Subsequent test files may be transmitted at any time except during months when returns are filed. (e.g., May, August, November, and February), unless an exception is granted by the
e-fileHelp Desk. Transmission of a test file does not constitute the filing of a tax return.
3.7 Interchange Structure
The 941 e-file interchange structures are as follows:
For Electronic LoAs -- The system will accept one TRANA, one TRANB and one RECAP record from a Transmitter and any number of electronic LoAs.
For Electronic Forms 941 -- The system will accept one transaction set 838 followed by any number of transaction sets 813 for the 941 filings. The system rejects the interchange/transmission if no transaction set 838 is present.
EXAMPLE:
ISA Interchange Control Header
GS Functional Group Header
ST 838 Transaction Set Header
Reporting Agent Information
SE 838 Transaction Set Trailer
GE Functional Group Trailer
GS
/*/
Functional Group Header
ST 813 Transaction Set Header
941 filing
SE 813 Transaction Set Trailer
ST 813 Transaction Set Header
941 filing
SE 813 Transaction Set Trailer
ST 813 Transaction Set Header
941 filing
SE 813 Transaction Set Trailer
ST 813 Transaction Set Header
941 filing
SE 813 Transaction Set Trailer
GE Functional Group Trailer
IEA Interchange Control Trailer
/*/
(One TS813 for each 941 filing)
Each interchange must contain either all test or all production data. Test data and production data
must notbe transmitted in the same interchange. Data element ISA15 (I14) indicates the type of data being transmitted. Use "T" for test data and use "P" for production data.
The same Version/Release must be used throughout the interchange. The Interchange Control Version Number in the ISA12 data field of the Interchange Control Segment (ISA) must be the same as the Version/Release/Industry Identifier Code specified for each functional group in the GS08 data field of the Functional Group Header Segment (GS). For example, if the ISA12 fields contains 00303, then each GS08 field must contain 003030.
Each interchange must contain data for only one tax period. (The tax period is defined in the BTP segment of the 838 transaction set.) That is, all 813 transaction sets in the interchange must be for the same tax period. In order to submit 941 filings for multiple tax periods, multiple files must be submitted.
Each interchange must contain only one 813 transaction set per employer EIN. (The employer EIN is defined in the BTI segment of the 813 transaction set.) In order to submit multiple 941 filings for an employer EIN, multiple files must be submitted.
The 941 e-file Program uses a variety of telecommunications protocols and capabilities. Reporting Agents and Transmitters should contact the e-file Help Desk (Section 1.7) when preparing to participate in the program. Help Desk personnel will assist Agents and Transmitters in determining the optimal configuration for the Agent's/Transmitter's particular situation.
Electronic Filers may send as many Forms 941 within a transmission file with the maximum number of Forms 941 limited to 35,000 per interchange. The optimal transmission size, however, has been found to be approximately 15,000 Forms 941.
4.1 Modems
The Internal Revenue Service supports a variety of modems and data transfer speeds. Reporting Agents and Transmitters should contact their respective e-file Help Desk (Section 1.7) when preparing to participate in the 941 e-file Program to ensure compatibility. Electronic Filers may use any Hayes compatible modem.
4.2 Protocols and Data Transfer Rates
Periodically, as system needs dictate, the IRS expands its support of the number and variety of protocols and transfer speeds supported. Reporting Agents and Transmitters should contact their respective e-file Help Desk (Section 1.7) when preparing to participate in the 941 e-file Program to determine the latest IRS capabilities.
4.3 Data Compression
The IRS does not require data compression. GZIP software or standard UNIX Compression may be used to compress Form 941 transmissions being sent electronically. GZIP is a shareware package available on the Internet. If compression is to be used, specify this during your initial contact with the e-file Help Desk. This specification, however, can be changed during any transmission using the "Change Compression Method" menu in the Trading Partner Interface software described in 7.1. Using data compression will significantly reduce the size of the file to be transmitted and thereby reduce the time and cost of transmitting the file.
4.4 Communications Program
The IRS does not require a specific data communications software package. Contact the e-file Help Desk with any specific questions.
BMF: Business Master File; an IRS file that contains information related to all businesses known to the IRS.
Business Electronic Filing Program: The group of programs run on the EMS which allows for the filing of all of the electronic business returns. The 941 e-file Program is the only EDI option.
Business Taxpayer: A filer of business tax returns (e.g., quarterly Form 941) as opposed to an individual tax return filer (who would file a Form 1040).
EDITIN: This is your EIN, Employer's Identification Number. The EDITIN is used in the Interchange Control Header segment in data element ISA02.
EIN: Employer Identification Number, the business counterpart to an individual's Social Security Number.
Electronic Filer: A Reporting Agent, Transmitter, or Software Developer as defined in Rev. Proc. 99-39.
EMS: Electronic Management System; a component of the IRS's information systems infrastructure which receives, reviews for format, and acknowledges electronically filed tax returns in Austin, Texas and Memphis, Tennessee.
ETRTP: The non-unique code to be used by all transmitting Trading Partners in the Interchange Control Header segment in data elements ISA06, as the Sender ID, and ISA08, as the Receiver ID. ISA06 will contain ETRTP as the Sender ID in the 941 e-file Filing Interchanges and ISA08 will contain ETRTP as the Receiver ID in all acknowledgment interchanges sent from the IRS.
FTP: File Transfer Protocol; a widespread standard available on many hardware platforms for transporting files between computer systems across a network, which connects those systems.
IRS941: IRS' unique Application Code. This is used in the Functional Group Header segment in data elements GS02, as the Sender ID, and GS03, as the Receiver ID. GS02 will contain IRS941 as the Receiver ID in the 941 e-file Interchanges and GS03 will contain IRS941 as the Sender ID in all acknowledgment interchanges returned by the IRS.
IRS Agent: A partner with the IRS who accepts tax returns for the IRS.
IRS Financial Agent: A partner of the IRS and the Financial Management System in processing a variety of federal tax payments. Not an authorized signer of tax returns.
IRSETR: The unique code that identifies the IRS in the Interchange Control Header segment in data elements ISA06, as the Sender ID, and ISA08, as the Receiver ID. ISA06 will contain IRSETR as the Sender ID in all acknowledgment interchanges sent from the IRS and ISA08 will contain IRSETR as the Receiver ID in the 941 e-file Interchanges.
Letter of Application (LoA): As defined in Rev. Proc. 99-39, 1999-43, I.R.B. 532, the LoA is the vehicle used by a Trading Partner to obtain an EMS login/password combination to access the EMS; also used by Reporting Agents and Business Taxpayers to obtain a PIN to use as an electronic "signature" for electronically filed Forms 941. Reporting Agents also use the LoA to supply the IRS with both a Reporting Agent's list identifying all taxpayers for whom the Agent will file Forms 941 electronically and a Form 8655 for each taxpayer. The LoA may be electronic or on paper.
On-Line Filing (OLF): On-Line Filing, the term used to denote the process whereby individual businesses prepare and sign their 941 quarterly tax returns (Forms 941) and send them to the IRS through a third-party transmitter.
PIN: A unique confidential Personal Identification Number assigned to each Reporting Agent and Business Taxpayer by the IRS. The PIN is issued to the individual with signature authority for the returns being transmitted to the IRS.
Reporting Agent: According to Rev. Proc. 99-39, an Agent authorized to prepare and file Forms 941 electronically for a client.
Software Developer: Develops tax form preparation software. In the context of this publication, software to produce the electronic Form 941 and the electronic LoA. The IRS informally grants Software Developers permission to act as an electronic Filer and/or Transmitter whose interchange transmission indicates "Test" mode. Legal and administrative guidance for Software Developers is provided in Rev. Proc. 99-39.
Test Mode: The initial mode for all Reporting Agents and Transmitters and the permanent mode for all Software Developers. Reporting Agents and Transmitters remain in this mode until they have completed their tests and have been authorized to file tax returns using the 941 e-file Program.
TP941: The non-unique Application Code to be used by all transmitting Trading Partners in the Functional Group Header segment in data elements GS02, as the Receiver ID, and GS03, as the Sender ID. GS02 will contain TP941 as the Sender ID in he 941 e-file Interchanges and GS03 will contain TP941 as the Receiver ID in all acknowledgment interchanges returned by the IRS.
Trading Partner: An entity, external to the IRS, that logs in to the EMS (and therefore possesses a login/password combination to send and receive files. Reporting Agents, Transmitters, and Software Developers are types of Trading Partners.
Transmitter: A service provider who collects Forms 941 and LoAs from Business Taxpayers so that they may be reformatted, accumulated (batched) and forwarded to the IRS. Transmitters do not have signature authority for those taxpayers which they service.
Userid/Password: The entry codes used to sign onto the 941 e-file system. The Userid identifies the owner of the password. The password is confidential.
All transaction sets, segments and data elements are contained in the Accredited Standards Committee (ASC) X12 Electronic Data Interchange X12 Standards Draft Version 3/Release 3, (publication date, December 1992), Document Number ASC X12S/92-707, Version 3/Release 4, (publication date, December 1993), Document Number ASC X12S/93-635, and Version 3/Release 5, (publication date, December 1994), Document Number ASC X12S/94-766.
Copies of these standards publications may be obtained from:
Data Interchange Standards Association, Inc. (DISA)
1800 Diagonal Road, Suite 200
Alexandria, VA 22314-2852
Telephone: (703) 548-7005
7.0 IRS Implementation Conventions 941 e-file Program
7.0.1 Key
Abbreviations and Column Titles used in the following tables are defined below.
Seg. ID: Segment Identifier
Field Type:
ID Identification Number
AN Alphanumeric
DT Date
TM Time
Nn Numeric (n indicates decimal positions)
R Decimal Number
Req. Des. (Requirement Designator):
M Mandatory
O Optional
F Floating
Note: "Min/Max"
indicates the Minimum and the Maximum number of characters allowable under the IRS implementation conventions of the ANSI X12 EDI national standard formats.
7.1 941 Proprietary Electronic Letter of Application and X12 EDI Transaction Sets 838-813 -- Menus and Formats
7.1.1 Trading Partner Interface Menus
This section contains samples of screen layouts encountered during a 941 e-file communication session.
7.1.1.1 System Login
The following depicts how a transmitter is challenged for identification and authentication. Bold items must be entered to log on to the IRS system.
**************************WARNING**************************
Unauthorized access is prohibited by Public Law 99-474
"The Computer Fraud and Abuse Act of 1986"
This is a United States Government system. It is intended for
the communication, transmission, processing, and storage of
official and other authorized information only.
USE OF THIS SYSTEM CONSTITUTES CONSENT TO
MONITORING AT ALL TIMES AND IS NOT SUBJECT
TO ANY EXPECTATION OF PRIVACY.
AUTHORIZED USE ONLY! ACCESS TO THIS US GOVERNMENT SYSTEM CONSTITUTES
CONSENT TO MONITORING FOR LAW ENFORCEMENT AND OTHER PURPOSES. login:
<login id> [cr]
Password:
<password>[cr]
Last login: Sun Aug 13 10:58:58 from computername
------------------------------
For Official Use Only
U.S. Government computer
IRS
FOR OFFICIAL USE ONLY
------------------------------
7.1.1.2 Trading Partner Main Menu
MAIN MENU
1) Logoff
2) Receive/Send File(s)
3) Change File Transfer Protocol [ZMODEM]
4) Change Compression Method [NONE]
Enter your choice:
7.1.1.3 Receive/Send File(s)
Number of Acknowledgment File(s) in outbound mailbox: 003
Are you ready to receive files? Y/[N]:
Y or y
EFS ready for modem download.
Acknowledgment File(s) transmission complete.
Do you want to send a file? Y/[N]:
Y or y
Enter an upload command to your modem program now.
When submitting files as an e-file Reporting Agent, the Trading Partner will be prompted for his/her PIN to sign the tax return(s) submitted as shown below.
Under penalties of perjury, I declare that to the
best of my knowledge and belief the tax returns
being submitted electronically in the file
identified as follows:
IRS Generated GTX Key
--------------
Z20011020154710.0800
are true, correct and complete, and I have filed
Reporting Agent Authorizations for Magnetic Tape/
Electronic Filers (Forms 8655) with the IRS for all
tax returns being submitted.
-------------------------------------------------------
You make the above declaration by entering the Personal
Identification Number ("PIN") assigned to you for the
purpose of signing these tax returns. This will be your
signature.
Please enter PIN to sign the tax return(s):
N>[CR]
Transmission file has been received with the following GTX key:
Z20011020123423.1700 10200001
When submitting files as an On-line Filer Transmitter, The Trading Partner is not prompted for his/her PIN. The message shown below is displayed after the IRS receives the file.
Transmission file has been received with the following GTX key:
Z20011020123423.1700 10200001
7.1.1.4 Logging Off
When the Trading Partner has completed his/her session, he/she chooses item 1 on the Main Menu. The following message is displayed.
DISCONNECTING FROM EFS.
The Trading Partner can now disconnect from the IRS computer system.
7.1.2 Electronic Letter of Application Formats
7.1.2.1 Background
Business Taxpayers applying to use a Transmitter in order to batch (accumulate) their returns with others to form larger transmissions must submit an electronic LoA using the prescribed formats, or a paper LoA. Using appropriate COTS software, Business Taxpayers should complete an LoA and forward it to a Transmitter for transmission to the IRS. After successful submission of the LoA, the IRS will verify the applicant's suitability for participation and mail a paper notification of approval and a designated PIN to the Business Taxpayer. The PIN will be used by the Business Taxpayer to electronically "sign" both their 941 return(s) and the "Consent(s) To Disclose" any tax data that may be returned electronically by the IRS to the taxpayer through the Transmitter. Once this PIN Number has been received, the Business Taxpayer will forward their return(s) to their Transmitter which will batch that information with other electronic Forms 941 and, using the prescribed X12 EDI formats, submit those returns to the IRS for processing.
7.1.2.2 LoA Transmission Requirements
• All LoA transmission files must be in ASCII format.
• Each logical record within a transmission file shall begin with a four byte field. This field will contain a count of the number of bytes within the logical record (including the four bytes for the counter itself and all remaining bytes including the Terminus (#) Character).
• Each logical record within a transmission file shall have the Start-Of-Record Sentinel as its second four byte field. The Start-Of-Record Sentinel must be four asterisks (****).
• Every logical record shall have the record Terminus Character (#) as its last significant byte.
• The first two records on each LoA transmission file must be the Transmitter records ("TRANA" and "TRANB") which will contain data entered by the Transmitter. The TRANA and TRANB records will be followed by any number of Electronic LoA records. The last record of the file must be a RECAP record which is used for file and transmission control purposes.
• No LoA field values shall contain the delimiter ("[" or "]") or terminus "#" characters.
• LoA fields shall contain only character (alphanumeric) data. This means all numeric data must be unsigned ASCII numeric characters (i.e., no binary data).
• Only alphanumeric data shall contain special characters. The allowable special character set is limited to hyphen ("-"), slash ("/"), period ("."), comma (","), underscore ("_"), at symbol ("@") and ampersand ("&").
7.1.2.3 LoA TRANA RECORD FORMAT
FIELD START LENGTH DESCRIPTION/CONTENTS
POSITION
_____________________________________________________________________
Byte Count 1 4 Numeric, "0120"
Record Sentinel 5 4 Constant, "****"
Record Identifier 9 6 Constant, "TRANA" 1 (includes
a trailing space)
Employer 15 9 Numeric, Must match field in
Identification TRANB Record
Number of
Transmitter
Transmitter Name 24 35 Alphanumeric
Type Transmitter 59 16 Alphanumeric, "Preparer" or
"Preparer's Agent"
Processing Site 75 1 Constant, "E"
Transmission 76 8 Numeric, Format = YYYYMMDD
Date
Electronic 84 7 Numeric, LOGIN Identification
Transmitter and two digit sequence number
Identification (begin at 01 and increment by
Number and 1 for each file transmitted)
Sequence Number
Julian Day 91 3 Numeric, Day within year of
transmission
Transmission 94 2 Numeric, Begin with "01" and
Sequence increment by 1 for each
for Julian Day transmission on a given Julian
Day
Acknowledgment 96 1 Constant, "A"
Transmission
Format
Record Type 97 1 Constant, "V"
Transmitter EFIN 98 6 Numeric, the assigned
Electronic Filer
Identification Number
Reserved 104 13 Constant, Spaces
Production-Test 117 1 Alphanumeric, "T" = Test, "P"
Code = Production
Transmission 118 1 Constant, "A"
Type Code
Reserved 119 1 Constant, Space
Record Terminus 120 1 Constant, "#"
Character
7.1.2.4 LoA TRANB RECORD FORMAT
FIELD START LENGTH DESCRIPTION/CONTENTS
POSITION
_____________________________________________________________________
Byte Count 1 4 Numeric Constant, "0120"
Record Sentinel 5 4 Constant, "****"
Record 9 6 Constant, "TRANB" (includes a
Identifier trailing space)
Employer 15 9 Numeric, Must match field in
Identification TRANA Record
Number of
Transmitter
Transmitter 24 35 Alphanumeric
Address
Transmitter 59 35 Alphanumeric
City, State,
ZIP Code
Transmitter Area 94 10 Numeric
Code and Phone
Number
Reserved 104 16 Constant, Spaces
Record Terminus 120 1 Constant, "#"
Character
7.1.2.5 Electronic LoA Record Format
FIELD START LENGTH DESCRIPTION/CONTENTS
POSITION
_____________________________________________________________________
Byte Count 1 4 Numeric, Number of bytes in
LoA record including Byte
Count and Record Terminus
Record but excluding any
Carriage Return or Line Feed
Characters
Record Sentinel 5 4 Constant, "****"
Beginning 9 1 Constant, "["
Delimiter
Record 10 4 Constant, "LOA^"
Identifier
Header Version 14 2 Numeric Constant, "01"
Ending Delimeter 16 1 Constant, "]"
Beginning 17 1 Constant, "["
Delimeter
Field ID #1 18 n1 Numeric, n1 depends on length
of Field ID #1, See Electronic
LoA Fields Table
Ending Delimiter 18+n1 1 Constant, "]"
Field #2 19+n1 n2 Numeric, depends on length of
Field #2
Beginning 19+nx 1 Constant, "[", nx depends on
Delimiter length of previous (nx-1)
fields
Field ID nx 19+nx+1 n3 Numeric, depends on number of
Field Ids in LoA Record
Ending Delimiter 19+nx+n3 1 Constant, "]"
Record Terminus Byte Count 1 Constant, "#"
Character
7.1.2.6 Electronic LoA Data Field IDs and Contents
Field Notes Field Min/Max Description
ID Bytes
_____________________________________________________________________
01
/*/
Taxpayer Applicant 1/1 Must be "Y"
02
/1/
Transmitter Applicant 1/1 reserved for future
use
03
/1/
Reporting Agent Applicant 1/1 reserved for future
use
04
/1/
Software Developer 1/1 reserved for future
use
05
/*/
Form Type 3/6 Alphanumeric Must
be "941" or "940"
or "94X"
06
/*/
Employer Identification 9/9 Numeric
Number
07
/*/
Employer Name 1 1/35 Alphanumeric
08
/1/
Employer Name 2 1/35 Alphanumeric
09
/*/
Employer Address Line 1 1/35 Alphanumeric
10
/1/
Employer Address Line 2 1/35 Alphanumeric
11
/*/
Employer City 1/20 Alphanumeric
12
/*/
Employer State 2/2 Alphabetic
13
/*/
Employer Zip 5/9 Numeric
14
/*/
Authorized Agent Name 1/35 Alphanumeric
15
/*/
Authorized Agent Title 1/35 Alphanumeric
16
/*/
Contact Name 1/35 Alphanumeric
17
/*/
Contact Title 1/35 Alphanumeric
18
/*/
Contact Phone Number 10/10 Numeric
19
/1/
First Filing Quarter, ccyyq 1/5 Numeric, ccyyq
20
/1/
Estimated Return Volume 1/9 Numeric
21
/1/
EDI Translation Software 1/20 Alphanumeric
Name
22
/1/
EDI Release Version 1/6 Numeric, e.g.,
003030
23
/*/
Signature Name 1/35 Alphanumeric
24
/*/
Signature Date 8/8 Numeric, ccyymmdd
25
/1/
Standalone Interface 1/1 Not used, reserved
Indicator for future use.
26
/1/
E-mail Address 1/75 Alphanumeric
27
/1/
E-mail Address 1/75 Alphanumeric
Notes:
/1/
field is optional
/*/
required -- if any required field is missing, the
application is rejected
7.1.2.7 LoA RECAP Record Format
FIELD START LENGTH DESCRIPTION/CONTENTS
POSITION
_____________________________________________________________________
Byte Count 1 4 Constant, "0120"
Record Sentinel 5 4 Constant, "****"
Record ID 9 6 Constant, "RECAP" (includes a
trailing space)
Filler 15 7 Constant, Spaces
Filler 22 6 Constant, Zeroes
Total LoA Count 28 6 Numeric,Number of LoAs
Transmitted
ETIN/ 34 7 Numeric, ETIN previously
Transmitter's assigned by IRS
Use Code
Julian Day of 41 3 Numeric, Format = ddd
Transmission
Transmission 44 2 Numeric, Begins with 01 and is
Sequence Number incremented by 1 for each
for Julian Day transmission on a given day
Total Accepted 46 6 Numeric, zeroes from
LoAs transmitter/number of accepted
LoAs from the IRS on
Acknowledgment
Filler 52 6 Constant, spaces
Total Rejected 58 6 Numeric zeroes from
LoAs Transmitter/number of rejected
LoAs from the IRS on
Acknowledgment
Filler 64 12 Constant, Spaces
IRS Computed LoA 76 6 Numeric, zeroes from
Count Transmitter/Number of LoAs
received by IRS
Filler 82 38 Constant, Spaces
Record Terminus 120 1 Constant, "#"
Character
7.1.2.8 SAMPLE LoA TRANSMISSION
The following Figure shows an example of an LoA transmission file. Two electronic Letters of Application are being submitted to the IRS. (Note: Caret "^" indicates space.)
0120****TRANA049999000TRANSMITTER^NAME^^^^^^^^^^^^^^^^^^^PREPARER^
^^^^^^E19990201123450103201AV987654^^^^^^^^^^^^^^TA^#0120****TRANB049
9990002345^MAIN^STREET^^^^^^^^^^^^^^^^^^^ANYTOWN^MASSACHUSETTS^^^
01440^^^^^^6179999999^^^^^^^^^^^^^^^^^#0264****[LOA^01][01]Y[05]941[06]
111222333[07]SMALL^BUSINESS^NO^1[09]EMPLOYER^ADDRESS[11]LOS^ANGELES[1
2]CA[13]902101016[14]JOHN^Q^AGENT[15]AUTHORIZED^AGENT[16]CONTACT^
ME[17]CUSTOMER^REP[18]9020049753[19]19991[20]25[21]ABC123[22]003040[23]
BUSINESS^OWNER[24]19981224#0329****[LOA^01][02]Y[03N][04]Y[05]941[06]918
273645[07]NAME^OF^EMPLOYER[08]SECOND^NAME[09]123^ADDRESS^ST[10]SUITE
^1109[11]NICE^CITY[12]CA[13]90000[14]I^M^AUTHORIZED[15]AUTHORIZING^AG
ENT[16]I^M^YOURCONTACT[17]PROFESSIONAL^CONTACTOR[18]9001234567[19]199
91[20]250000[21]EDI^COTS^PKG[22]003030[23]BUSINESS^SIGNATURE[24]19981
225[25]N#0120****RECAP^^^^^^^^000000000002049999003201000000^^^^^^000
000^^^^^^^^^^^^000000^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^#
7.1.3 941 e-file (Transaction Sets 838-813)
7.1.3.1 Interchange Control & Functional Group Headers
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
ISA Interchange To Start the interchange. This segment is
Control mandatory.
Header
ISA01 Auth. Infor. I01 2/2 ID M Use code 03 for
Qualifier Additional Data
Identification
ISA02 Auth. Infor. I02 10/10 AN M Enter EIN left
justified (space
fill to right 10
characters)
ISA03 Security Infor. I03 2/2 ID M Use code 00 for
Qual. Null Field
ISA04 Security Infor. I04 10/10 AN M Enter 10 space
fill characters
ISA05 Interchange ID I05 2/2 ID M Use code ZZ for
Qual. Mutually Defined
ISA06 Interchange I06 15/15 AN M Enter
Sender ETRTP^^^^^^^^^^
ID (^ = space fill
Character) Must
be space filled
to 15 Chars.
ISA07 Interchange ID I05 2/2 ID M Use code ZZ for
Qual. Mutually Defined
ISA08 Interchange I07 15/15 AN M Enter
Receiver ID IRSETR^^^^^^^^^
(^ = space fill
character) Must
be space filled
to 15 chars.
ISA09 Interchange I08 6/6 DT M Date of Exchange
Date (Computer
generated date
in form YYMMDD)
Current-Date
denotes century.
ISA10 Interchange I09 4/4 TM M Time of Exchange
Time (Computer
generated in
form HHMM)
ISA11 Interchange I10 1/1 ID M Use code U for
Control U.S. EDI
Standards ID community
ISA12 Interchange I11 5/5 ID M Use Interchange
Control Version Control Version
Number Number 00303,
00304, or 00305
(Use the
corresponding
Version/Release
for all
transaction sets
in the
interchange)
ISA13 Interchange I12 9/9 N0 M Interchange
Control Number control number
assigned by the
sender
ISA14 Acknowledgement I13 1/1 ID M Use code 1 for
Requested Interchange
Acknowledgement
Requested
ISA15 Test Indicator I14 1/1 ID M Use code T for
test data or P
for production
data
ISA16 Subelement I15 1/1 AN M Enter a
Separator Hexadecimal 3A
for the
subelement
separator
Example: ISA~03~441234567^~00~^^^^^^^^^^ZZ~ETRTP^^^^^^^^^^~ZZ~
IRSETR^^^^^^^^^~930331~0901~U~00303~090000001~1~T~:\
(^ = Space Fill Character and : = Hex 3A)
GS Functional This is the first functional group for the
Group Header Trading Partner Profile used for the
Reporting Agent Information. This Segment is
Mandatory.
GS01 Functional ID 479 2/2 ID M Use code TD for
Code Trading Partner
Profile
Transaction Set
GS02 Application 142 5/5 AN M Enter TP941
Sender's Code
GS03 Application 124 6/6 AN M Enter IRS941
Receiver's Code
GS04 Date 373 6/6 DT M Computer
generated date
of transmission
in form YYMMDD
(Current-Date
denotes century)
GS05 Time 337 4/4 TM M Computer
generated time
of transmission
in form HHMM
GS06 Group Control 28 1/9 N0 M This is assigned
Number by the sender.
(This must be
unique for each
functional group
in the
interchange)
GS07 Responsible 455 1/1 ID M Use code X for
Agency Code ASC X 12 as
responsible for
standards
GS08 Version/Release 480 6/6 AN M Enter 003030,
/Ind ustry 003040, or
Identifier Code 003050
(This
must correspond
to the
Interchange
Control Version
Number in ISA12)
Example: GS~TD~TP941~IRS941~930331~0901~1111~X~003030\
7.1.3.2 Trading Partner Profile Format (Transaction Set 838)
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
ST Transaction Set This segment starts the transaction set. This
Header segment is
Mandatory.
ST01 Transaction Set 143 3/3 ID M Enter 838
ID Code (Generated by
Translator)
ST02 Transaction Set 329 4/9 AN M Computer
Control Number assigned control
number
(Generated by
Translator)
Example: ST~838~0001\
BTP Beginning This segment is
Mandatory.
Segment for
Trading Partner
Profile
BTP01 Transaction Set 353 2/2 ID M Use code 00 for
Purpose Code Original (Field
required by X12)
BTP02 Reference 127 3/3 AN M Enter 941
Number
BTP03 Date 373 6/6 DT M Transaction Set
Date in form
YYMMDD. BTP07
denotes century.
BTP04 Time 337 4/4 TM M Transaction Set
Time in form
HHMM
BTP05 Transaction Set 640 2/2 ID M Use code TP
Type Code Trading Partner
Information
(Field is
required by ASC
X12)
BTP06 Reference 353 2/2 AN M Use code 00 to
Number indicate data is
original (Field
is required by
IRS)
BTP07 Reference 127 5/5 AN M Enter Tax Period
Number as CCYYQ, where
CC=Century, YY =
last digits of
the year and Q =
Quarter in year
Example: BTP~00~941~930331~0901~TP~00~19931\
In order to get to the N1 loop to send the reporting agent name and
address information, either a PLA or LX segment is needed. In
versions 003030 and 003040, a PLA segment is needed and, in version
003050, a LX segment is needed. This mapping will support and
illustrate all three versions. The N1 loop remains the same for all
three versions.
Versions 003030 and The PLA segment only is needed to get to the
003040 N1 loop.
PLA This loop in mandatory and is used only once
Loop for the reporting agent information.
PLA Place or This segment is mandatory.
Location
PLA01 Action Code 306 1/1 ID M Use code 5 for
Send (Field is
required by ASC
X12)
PLA02 Entity 98 2/2 ID M Use code 41 for
Identifier Code Submitter (Field
is required by
ASC X12)
PLA03 Date 373 6/6 DT M Date in form
YYMMDD (Field is
required by ASC
X12)
Example: PLA~5~41~930331\
Version 003050 The LX segment only is needed to get to the N1 loop.
LX This loop is mandatory and is used only once
Loop for the Reporting Agent Information.
LX Assigned Number This segment is mandatory.
LX01 Assigned Number 554 1/1 N0 M Enter a "1" at
all times.
Example: LX~1\
N1 N1 loop for This loop is
Mandatory.
Loop Reporting Agent
N1 Name This segment is mandatory
N101 Entity ID Code 98 2/2 ID M Use code 41 for
Submitter
N102 Name 93 1/35 AN M Enter first 35
chars. of Name
Line 1 of
Reporting Agent
N103 Id. Code 66 2/2 ID M Use code 24 for
Qualifier EIN
N104 Identification 67 9/9 AN M Enter EIN of
Code Reporting Agent
N105 Entity 706 2/2 ID O Null Field.
See
Relationship N106 NOTE below.
Code
N106 Entity 98 2/2 ID O Use Code TM for
Identifier Code Transmitter.
941 e-file
Reporting Agents
will
NOT
use
data elements
N105 and N106.
Example: N1~41~AMCE TAX REPORTING AGENCY INCORPORA~24~111222333~~P1\
N2 Additional Name This segment is optional. (This segment is
Information needed only if the name in name line 1
exceeds 35 characters. The last 5 characters
of the allowable 40 character name are placed
in N201.)
N201 Name 93 1/5 AN M Enter last 5
Chars. of Name
Line 1 (add
leading space in
N201 if needed)
Example: N2~TED\
N3 Address This segment is
Mandatory.
Information
N301 Address 166 1/35 AN M Enter first 35
Information chars. of
address
N302 Address 166 1/5 AN O Enter last 5
Information chars. of
Address (add
leading space in
N302 if needed)
Example: N3~941 Transmission Ave.\
N4 Geographic This segment is
Mandatory.
Location
N401 City Name 19 2/20 AN M Enter city name
(First position
cannot be a
space.)
N402 State or 156 2/2 ID M Enter state code
Province Code -- Refer to
Exhibit 8.4 for
valid State
codes
N403 Postal Code 116 5/9 ID M Enter 5 char.
Zip code, if 9
char. not
available
Example: N4~Arlington~VA~22201\
N1 N1 Loop for This loop is optional.
Loop Name Line 2
N1 Name This segment is
Mandatory when using this
loop.
N101 Entity ID Code 98 2/2 ID M Use code C1 for
in Care of Party
1
N102 Name 93 1/35 AN M Enter the first
35 chars. of
Name line 2
Example: N1~C1~% GEORGE PETERS\
N2 Additional Name This segment is optional. (This segment is
needed only if the name in the Name Line 2
exceeds 35 characters. The last 5 characters
of the allowable 40 character name are placed
in N201 field.)
N201 Name 93 1/5 AN M Enter last 5
chars of Name
Line 2. (add
leading space in
N201 if needed)
Example: N2~5CHAR\
SE Transaction Set This segment is
Mandatory.
Trailer
SE01 Number of 96 1/10 N0 M Generated by
Included translator
Segments
SE02 Transaction Set 329 4/9 AN M Generated by
Control Number translator. This
must match
control number
in ST02.
Example: SE~10~0001\
GE Functional This segment is
Mandatory
and ends the
Group Trailer functional group for transaction set 838.
GE01 Number of 97 1/1 N0 M 1 for 1
Transaction Transaction set
Sets 838 in group
(Generated by
translator)
GE02 Group Control 28 1/9 N0 M Generated by
Number translator. This
must match group
control number
in GS06.
Example: GE~1~1111\
7.1.3.3 Tax Return Data Format (Transaction Set 813)
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
GS Functional This segment begins the functional group for
Group Header transaction set 813. This segment is
Mandatory.
GS01 Functional ID 479 2/2 ID M Use code TF for
Code Transaction set
813
GS02 Application 142 5/5 AN M Enter TP941 to
Sender's Code identify
sender's
application
GS03 Application 124 6/6 AN M Enter IRS941 to
Receiver's Code identify
receiver's
application
GS04 Date 373 6/6 DT M Computer
generated date
in form YYMMDD
GS05 Time 337 4/4 TM M Computer
generated time
in from HHMM
GS06 Group Control 28 1/9 N0 M Sender's
Number assigned Group
Control Number.
(This must be
unique for each
functional group
in the
interchange)
GS07 Responsible 455 1/1 ID M Use code X for
Agency Code ASC X12
GS08 Version/ 480 6/6 AN M Enter 003030,
Release/ 003040, or
Industry 003050
(This
Identifier Code must correspond
to the
Interchange
Control Version
Number in ISA12)
Example: GS~TF~TP941~IRS941~930331~0901~1112~X~003030\
ST Transaction Set This segment starts an 813 transaction
Header set and is
Mandatory.
ST01 Transaction Set 143 3/3 ID M 813 is Generated
ID Code by translator
ST02 Transaction Set 329 4/9 AN M Generated by
Control Number translator
Example: ST~813~0001\
BTI Beginning Tax This is
Mandatory
and begins each 813
Infor. transaction set.
BTI01 Reference No. 128 2/2 ID M Use code T6 for
Qual. Tax Filing
BTI02 Reference No. 127 3/3 AN M Enter 941 for
Tax Form 941
BTI03 Ident. Code 66 2/2 ID M Use code 47 for
Qual. Tax Authority
BTI04 Ident. Code 67 3/3 AN M Enter IRS for
Tax Authority
BTI05 Date 373 6/6 DT O Null Field
(NOTE: For IRS
Financial
Agents, and IRS
Agents
Participating in
the FedTax and
STAWRS programs,
this field must
be populated
with the
received date
for the return
in the following
format YYMMDD.
IRS Software
will convert the
date to
CCYYMMDD.)
BTI06 Name Control ID 818 4/4 AN M Enter First 4
chars. of
individual last
name or business
name. If less
than 4 chars.,
left justify and
space fill to
the right.
BTI07 Ident. Code 66 2/2 ID M Use code 24 for
Qual. EIN
BTI08 Ident. Code 67 9/9 AN M Enter EIN of
employer
Example: BTI~T6~941~47~IRS~930331~EMPL~24~222113333\
DTM Date/Time This segment is used to indicate the Quarter
Reference End Date and is
Mandatory.
DTM01 Date/Time Qual. 374 3/3 ID M Use code 327 for
Quarter End
DTM02 Date 373 6/6 DT M Enter date in
form YYMMDD
DTM03 Time 337 0/0 TM O Null Field
DTM04 Time Code 623 0/0 ID O Null Field
DTM05 Century 624 2/2 N0 M Enter century in
form CC
Example: DTM~327~930331~~~19\
DTM Date/Time This segment is to indicate the date final
Reference wages were paid and is
Mandatory.
DTM01 Date/Time Qual. 374 3/3 ID M Use code 391 for
Payroll Period
End
DTM02 Date 373 6/6 DT M Enter date in
form YYMMDD
DTM03 Time 337 0/0 TM O Null Field
DTM04 Time Code 623 0/0 ID O Null Field
DTM05 Century 624 2/2 N0 M Enter century in
form CC
Example: DTM~391~930326~~~19\
TIA Tax Information The amount, quantity and indicator type of
and Amount data fields on the 941 Form are placed in TIA
segments in the header portion of the
transaction set. The amount data fields for
Form 941 Schedule B are placed in TIA
segments in the TFS portion of the
transaction set. The TIA segment repeats for
each data field.
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 1
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Schedule B
Infor. Indicator --
Enter 1 If Sch.
B is present
Example: TIA~1~~1\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 2
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Intermittent
Infor. Filer Indicator
-- Enter 1 if
Seasonal Filer
Example: TIA~2~~N\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 3
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Address Change
Infor. Indicator --
Enter 1 if
taxpayer has
requested a
change of
address, and the
new address is
included with
this return.
Example: TIA~3~~N\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 4
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Final Return
Infor. Indicator --
Enter 1 for a
final return
Example: TIA~4~~N\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 5
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Adjustment
Infor. Indicator Social
Security and
Medicare --
Enter 1 for
"Fractions Only"
Adjustment
Enter 4 for
Third Party Sick
Pay Adjustments.
If Both 1 and 4
apply Enter 4.
Enter 0 for no
adjustment.
Enter 9 if
exempt.
Example: TIA~5~~N\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 6
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Adjustment
Infor. Indicator Income
Tax Withheld --
Enter 1 if there
is an adjustment
to Withholding
Example: TIA~6~~N\
TIA Tax Infor. and This segment is
Mandatory.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 7
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 0/0 AN O Null Field
Infor.
TIA04 Quantity 380 1/7 R M Total Number of
Employees
TIA05 Unit or Basis 355 2/2 ID M Use code IE for
for Measurement Person.
Example: TIA~7~~~20~IE\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 8
No.
TIA02 Monetary Amount 782 1/15 R M Total Wages and
Tips
Example: TIA~8~123456\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 1/1 AN M Enter 9
No.
TIA02 Monetary Amount 782 1/14 R M Amount of Income
Tax Withheld
Example: TIA~9~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 14
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for
Infor. Adjustment to
Preceding
Quarters --
Enter 1 for a
positive
adjustment or 0
for a negative
adjustment.
Example: TIA~14~~1\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 15
No.
TIA02 Monetary Amount 782 1/10 R M Adjustment of
Withheld Income
Tax for
Preceding
Quarters
Example: TIA~15~123.12\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 16
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for
Infor. Adjusted Total
Tax Withheld --
Enter 1 for a
positive
adjustment or 0
for a negative
adjustment.
Example: TIA~16~~1|
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 17
No.
TIA02 Monetary Amount 782 1/14 R M Adjusted Total
Income Tax
Withheld
Example: TIA~17~23.98\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 18
No.
TIA02 Monetary Amount 782 1/14 R M Taxable Soc.
Sec. Wages
Example: TIA~18~123456\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 19
No.
TIA02 Monetary Amount 782 1/13 R M Tax on Taxable
Soc. Sec. Wages
Example: TIA~19~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 20
No.
TIA02 Monetary Amount 782 1/14 R M Taxable Social
Security Tips
Example: TIA~20~456.23\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 21
No.
TIA02 Monetary Amount 782 1/9 R M Tax on Taxable
Social Security
Tips
Example: TIA~21~35.67\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 22
No.
TIA02 Monetary Amount 782 1/15 R M Taxable Medicare
Wages and Tips
Example: TIA~22~456.23\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 23
No.
TIA02 Monetary Amount 782 1/13 R M Tax on Medicare
Wages and Tips
Example: TIA~23~34.56\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 24
No.
TIA02 Monetary Amount 782 1/14 R M Total Social
Security and
Medicare Taxes
Example: TIA~24~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 25
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for
Infor. Adjustment to
Social Security
and Medicare
Taxes -- Enter 1
for a positive
adjustment or 0
for a negative
adjustment.
Example: TIA~25~~1\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 26
No.
TIA02 Monetary Amount 782 1/10 R M Adjustment to
Social Security
and Medicare
Taxes
Example: TIA~26~15.79\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 92
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for Sick
Info. Pay -- Enter 1
for a positive
adjustment or 0
for a negative
adjustment.
Example: TIA~92~~1\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 82
No.
TIA02 Monetary Amount 782 1/10 R M Sick Pay
Example: TIA~82~91.82\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 93
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for
Info. Fractions of
Cents -- Enter 1
for a positive
adjustment or 0
for a negative
adjustment.
Example: TIA~93~~0\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 83
No.
TIA02 Monetary Amount 782 1/10 R M Fractions of
Cents
Example: TIA~83~25\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 94
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for Other
Info. Adjustments-
Enter 1 for a
positive
adjustment or 0
for a negative
adjustment.
Example: TIA~94~0\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 84
No.
TIA02 Monetary Amount 782 1/10 R M Other Adjustment
Example: TIA~84~24.00\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 27
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 AN M Sign for
Infor. Adjusted Total
of SS and
Medicare Taxes
-- Enter 1 for a
positive
adjustment or 0
for a negative
adjustment.
Example: TIA~27~~0\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 28
No.
TIA02 Monetary Amount 782 1/14 R M Adjusted Total
of Social
Security and
Medicare Taxes
Example: TIA~28~79.67\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 29
No.
TIA02 Monetary Amount 782 1/15 R M Total Taxes
Example: TIA~29~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 30
No.
TIA02 Monetary Amount 782 1/10 R M Advanced Earned
Income Credit
Example: TIA~30~4153.62\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 31
No.
TIA02 Monetary Amount 782 1/15 R M Net Taxes
Example: TIA~31~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 33
No.
TIA02 Monetary Amount 782 1/15 R M Total Taxes
Deposited plus
Overpayment from
Previous Quarter
Example: TIA~33~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 81
No.
TIA02 Monetary Amount 782 1/15 R M Balance Due
Example: TIA~81~543.21\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 34
No.
TIA02 Monetary Amount 782 1/10 R M Overpayment from
Previous Quarter
Example: TIA~34~123.45\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 35
No.
TIA02 Monetary Amount 782 1/15 R M Excess
Example: TIA~35~45.67\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 36
No.
TIA02 Monetary Amount 782 0/0 R O Null Field
TIA03 Fixed Format 449 1/1 R M Credit Elect
Infor. Indicator --
Enter 0 if
credit is to be
applied to the
next quarter, or
1 if the
overpayment is
to be refunded.
Example: TIA~36~~1\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 37
No.
TIA02 Monetary Amount 782 1/15 R M Total Taxes
Deposited for
this Quarter
Example: TIA~37~15308.54\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 39
No.
TIA02 Monetary Amount 782 1/14 R M Liability First
Month
Example: TIA~39~5000.32\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 40
No.
TIA02 Monetary Amount 782 1/14 R M Liability Second
Month
Example: TIA~40~5100\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 41
No.
TIA02 Monetary Amount 782 1/14 R M Liability Third
Month
Example: TIA~41~5208.22\
TIA Tax Infor. and This segment is Optional.
Amt.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 42
No.
TIA02 Monetary Amount 782 1/15 R M Total Liability
for Quarter
Example: TIA~42~15308.54\
REF Reference
This Segment is Mandatory for 941OLF Filers.
Numbers
Reporting Agents will NOT use this segment.
REF01 Ref. Number 128 2/2 ID M Enter ZZ
Qualifier (Mutually
Defined)
REF02 Reference 127 10/10 AN M Employer's PIN
Number
Example: REF~ZZ~123456789\
N1 N1 loop for This loop is
Mandatory.
Loop Employer Name
and Address
N1 Name This segment is
Mandatory.
N101 Entity Id Code 98 2/2 ID M Use code 36 for
Employer
N102 Name 93 1/35 AN M First Name Line
of Employer
Example: N1~36~First National Bank\
N2 Add'l Name This segment is Optional.
Infor.
N201 Name 93 1/35 AN M Second Name Line
of Employer
Example: N2~Big Bank Corp.\
N3 Address Infor. This segment is
Mandatory.
N301 Address Infor. 166 1/35 AN M Street Address
of Employer
Example: N3~1111 Arlington Drive\
N4 Geographic Loc. This segment is
Mandatory.
N401 City Name 19 2/20 AN M City Name of
Employer
N402 State or 156 2/2 ID M State Code of
Province Code Employer --
Refer to Exhibit
8.4 for valid
State codes
N403 Postal Code 116 5/9 ID M Zip Code of
Employer; Enter
5 or 9 numeric
Zip Code
N404 Country Code 26 0/0 ID O Null field
N405 Location Qual. 309 2/2 ID O Use code SP for
State Code
N406 Location ID 310 2/2 AN O Deposit State
Code -- Refer to
Exhibit 8.4 for
valid State
codes.
Example: N4~Arlington~VA~22201~~SP~VA\
TFS TFS loop for This loop is Optional.
Loop Schedule B data
TFS Tax Form This segment is
Mandatory when using the TFS
loop.
TFS01 Reference No. 128 2/2 ID M Use code T3 for
Qual. Tax Schedule
TFS02 Reference No. 127 1/1 AN M Enter B
Example: TFS~T3~B\
FGS FGS Loop for This loop is optional and is needed only when
Loop the first Month reporting daily withholding amounts for the
withholding first month in the quarter.
daily amounts
FGS Form Group This segment is
Mandatory when using this
loop.
FGS01 Assigned 350 3/3 AN M Enter M01 for
Identification Section A First
Month;
"01" is
numeric
Example: FGS~M01\
TIA Tax Information TIA segments are used for the tax liability
and Amount data fields for Day 1 through Day 31 and for
the monthly total. The TIA segment is
repeated for each day and again for the
monthly total.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 43
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 1
TIA01 Tax Infor. ID 817 2/2 AN M Enter 44
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 2
TIA01 Tax Infor. ID 817 2/2 AN M Enter 45
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 3
TIA01 Tax Infor. ID 817 2/2 AN M Enter 46
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 4
TIA01 Tax Infor. ID 817 2/2 AN M Enter 47
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 5
TIA01 Tax Infor. ID 817 2/2 AN M Enter 48
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 6
TIA01 Tax Infor. ID 817 2/2 AN M Enter 49
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 7
TIA01 Tax Infor. ID 817 2/2 AN M Enter 50
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 8
TIA01 Tax Infor. ID 817 2/2 AN M Enter 51
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 9
TIA01 Tax Infor. ID 817 2/2 AN M Enter 52
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 10
TIA01 Tax Infor. ID 817 2/2 AN M Enter 53
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 11
TIA01 Tax Infor. ID 817 2/2 AN M Enter 54
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 12
TIA01 Tax Infor. ID 817 2/2 AN M Enter 55
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 13
TIA01 Tax Infor. ID 817 2/2 AN M Enter 56
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 14
TIA01 Tax Infor. ID 817 2/2 AN M Enter 57
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 15
TIA01 Tax Infor. ID 817 2/2 AN M Enter 58
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 16
TIA01 Tax Infor. ID 817 2/2 AN M Enter 59
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 17
TIA01 Tax Infor. ID 817 2/2 AN M Enter 60
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 18
TIA01 Tax Infor. ID 817 2/2 AN M Enter 61
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 19
TIA01 Tax Infor. ID 817 2/2 AN M Enter 62
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 20
TIA01 Tax Infor. ID 817 2/2 AN M Enter 63
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 21
TIA01 Tax Infor. ID 817 2/2 AN M Enter 64
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 22
TIA01 Tax Infor. ID 817 2/2 AN M Enter 65
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 23
TIA01 Tax Infor. ID 817 2/2 AN M Enter 66
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 24
TIA01 Tax Infor. ID 817 2/2 AN M Enter 67
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 25
TIA01 Tax Infor. ID 817 2/2 AN M Enter 68
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 26
TIA01 Tax Infor. ID 817 2/2 AN M Enter 69
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 27
TIA01 Tax Infor. ID 817 2/2 AN M Enter 70
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 28
TIA01 Tax Infor. ID 817 2/2 AN M Enter 71
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 29
TIA01 Tax Infor. ID 817 2/2 AN M Enter 72
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 30
TIA01 Tax Infor. ID 817 2/2 AN M Enter 73
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 1 Day 31
TIA01 Tax Infor. ID 817 2/2 AN M Enter 74
No.
TIA02 Monetary Amount 782 1/15 R M Tax Liability
Month 1 Total
Example: TIA~74~5000.32\
FGS FGS Loop for This loop is optional and is needed when
Loop the second reporting daily amounts for the second month
month in the quarter.
withholding
daily amounts
FGS Form Group This segment is mandatory when using this
loop.
FGS01 Assigned 350 3/3 AN M Enter M02 for
Identification Section B Second
Month;
"02" is
numeric
Example: FGS~M02\
TIA Tax Information TIA segments are used for the tax liability
and Amount data fields for Day 1 through Day 31 and for
the monthly total. The TIA segment is
repeated for each day and again for the
total. The same Tax Information
Identification Numbers (TIA01 codes) are used
for each day in the month and the monthly
total as was done for the first month.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 43
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 1
TIA01 Tax Infor. ID 817 2/2 AN M Enter 44
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 2
TIA01 Tax Infor. ID 817 2/2 AN M Enter 45
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 3
TIA01 Tax Infor. ID 817 2/2 AN M Enter 46
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 4
TIA01 Tax Infor. ID 817 2/2 AN M Enter 47
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 5
TIA01 Tax Infor. ID 817 2/2 AN M Enter 48
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 6
TIA01 Tax Infor. ID 817 2/2 AN M Enter 49
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 7
TIA01 Tax Infor. ID 817 2/2 AN M Enter 50
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 8
TIA01 Tax Infor. ID 817 2/2 AN M Enter 51
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 9
TIA01 Tax Infor. ID 817 2/2 AN M Enter 52
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 10
TIA01 Tax Infor. ID 817 2/2 AN M Enter 53
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 11
TIA01 Tax Infor. ID 817 2/2 AN M Enter 54
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 12
TIA01 Tax Infor. ID 817 2/2 AN M Enter 55
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 13
TIA01 Tax Infor. ID 817 2/2 AN M Enter 56
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 14
TIA01 Tax Infor. ID 817 2/2 AN M Enter 57
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 15
TIA01 Tax Infor. ID 817 2/2 AN M Enter 58
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 16
TIA01 Tax Infor. ID 817 2/2 AN M Enter 59
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 17
TIA01 Tax Infor. ID 817 2/2 AN M Enter 60
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 18
TIA01 Tax Infor. ID 817 2/2 AN M Enter 61
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 19
TIA01 Tax Infor. ID 817 2/2 AN M Enter 62
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 20
TIA01 Tax Infor. ID 817 2/2 AN M Enter 63
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 21
TIA01 Tax Infor. ID 817 2/2 AN M Enter 64
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 22
TIA01 Tax Infor. ID 817 2/2 AN M Enter 65
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 23
TIA01 Tax Infor. ID 817 2/2 AN M Enter 66
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 24
TIA01 Tax Infor. ID 817 2/2 AN M Enter 67
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 25
TIA01 Tax Infor. ID 817 2/2 AN M Enter 68
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 26
TIA01 Tax Infor. ID 817 2/2 AN M Enter 69
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 27
TIA01 Tax Infor. ID 817 2/2 AN M Enter 70
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 28
TIA01 Tax Infor. ID 817 2/2 AN M Enter 71
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 29
TIA01 Tax Infor. ID 817 2/2 AN M Enter 72
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 30
TIA01 Tax Infor. ID 817 2/2 AN M Enter 73
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 2 Day 31
TIA01 Tax Infor. ID 817 2/2 AN M Enter 74
No.
TIA02 Monetary Amount 782 1/15 R M Tax Liability
Month 2 Total
Example: TIA~74~5100\
FGS FGS Loop for This loop is optional and is needed when
Loop the third month reporting daily amounts for the third month
withholding in the quarter.
daily amounts
FGS Form Group This segment is mandatory when using this
loop.
FGS01 Assigned 350 3/3 AN M Enter M03 for
Identification Section C Third
Month;
"03" is
numeric
Example: FGS~M03\
TIA Tax Information TIA segments are used for the tax liability
and Amount data fields for Day 1 through Day 31 and for
the monthly total. The TIA segment is
repeated for each day and again for the
total. The same Tax Information
Identification Numbers (TIA01 codes) are used
for each day in the month and the monthly
total as was done for the first and second
months.
TIA01 Tax Infor. ID 817 2/2 AN M Enter 43
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 1
TIA01 Tax Infor. ID 817 2/2 AN M Enter 44
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 2
TIA01 Tax Infor. ID 817 2/2 AN M Enter 45
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 3
TIA01 Tax Infor. ID 817 2/2 AN M Enter 46
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 4
TIA01 Tax Infor. ID 817 2/2 AN M Enter 47
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 5
TIA01 Tax Infor. ID 817 2/2 AN M Enter 48
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 6
TIA01 Tax Infor. ID 817 2/2 AN M Enter 49
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 7
TIA01 Tax Infor. ID 817 2/2 AN M Enter 50
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 8
TIA01 Tax Infor. ID 817 2/2 AN M Enter 51
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 9
TIA01 Tax Infor. ID 817 2/2 AN M Enter 52
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 10
TIA01 Tax Infor. ID 817 2/2 AN M Enter 53
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 11
TIA01 Tax Infor. ID 817 2/2 AN M Enter 54
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 12
TIA01 Tax Infor. ID 817 2/2 AN M Enter 55
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 13
TIA01 Tax Infor. ID 817 2/2 AN M Enter 56
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 14
TIA01 Tax Infor. ID 817 2/2 AN M Enter 57
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 15
TIA01 Tax Infor. ID 817 2/2 AN M Enter 58
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 16
TIA01 Tax Infor. ID 817 2/2 AN M Enter 59
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 17
TIA01 Tax Infor. ID 817 2/2 AN M Enter 60
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 18
TIA01 Tax Infor. ID 817 2/2 AN M Enter 61
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 19
TIA01 Tax Infor. ID 817 2/2 AN M Enter 62
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 20
TIA01 Tax Infor. ID 817 2/2 AN M Enter 63
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 21
TIA01 Tax Infor. ID 817 2/2 AN M Enter 64
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 22
TIA01 Tax Infor. ID 817 2/2 AN M Enter 65
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 23
TIA01 Tax Infor. ID 817 2/2 AN M Enter 66
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 24
TIA01 Tax Infor. ID 817 2/2 AN M Enter 67
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 25
TIA01 Tax Infor. ID 817 2/2 AN M Enter 68
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 26
TIA01 Tax Infor. ID 817 2/2 AN M Enter 69
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 27
TIA01 Tax Infor. ID 817 2/2 AN M Enter 70
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 28
TIA01 Tax Infor. ID 817 2/2 AN M Enter 71
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 29
TIA01 Tax Infor. ID 817 2/2 AN M Enter 72
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 30
TIA01 Tax Infor. ID 817 2/2 AN M Enter 73
No.
TIA02 Monetary Amount 782 1/14 R M Tax Liability
Month 3 Day 31
TIA01 Tax Infor. ID 817 2/2 AN M Enter 74
No.
TIA02 Monetary Amount 782 1/15 R M Tax Liability
Month 3 Total
Example: TIA~74~5208.22\
SE Transaction Set This segment is
Mandatory.
Trailer
SE01 Number of 96 1/10 N0 M Number of
Included Segments in
Segments transaction set
(Generated by
translator)
SE02 Transaction Set 329 4/9 AN M Control Number
Control Number (Generated by
translator) This
must be the same
control number
as in ST02, in
the Transaction
Set Header
segment.
Example: SE~34~0001\
GE Functional This segment is
Mandatory
and ends the
Group Trailer functional group for transaction set 813.
GE01 Number of 97 1/6 N0 M Number of 813s
Transaction in Functional
Sets Included Group (Generated
by translator)
GE02 Group Control 28 1/9 N0 M Group Control
Number Number
(Generated by
translator) This
must be the same
control number
as in GS06 in
the GS header
segment, for
this functional
group.
Example: GE~1~1112\
IEA Interchange This segment is
Mandatory
and ends an
Control Trailer interchange.
IEA01 Number of I16 1/1 N0 M Number of
Included Functional
Functional Groups = 2, 1
Groups for TS 838, 1
for TS 813
(Generated by
translator)
IEA02 Interchange I12 9/9 N0 M Interchange
Control Number Control Number
(Generated by
translator) This
must be the same
control number
that is in ISA13
of the ISA
header segment.
Example: IEA~2~090000001\
7.1.3.4 941 e-file Interchange Example (Versions 003030 and 003040)
EDI Transmission Data Explanation
_____________________________________________________________________
ISA~03~441234567^~00~^^^^^^^^^^ ISA = Interchange Control Header
~ZZ~ETRTP^^^^^^^^^^~ZZ~IRSET segment, 03 = Additional
R^^^^^^^^^~930331~0901~U~00303 Identification Information for EIN
~090000001~1~T~:\ = 441234567^, 00 = Null field (10
space fill characters), ZZ for
ETRTP, ZZ for IRSETR, March 31,
1993 = Interchange date, Time =
9:01, U for X12 for Interchange
Control Standards ID, 00303 = X12
Version 3 Release 3 (For Version 3
Release 4, this would be 00304.),
090000001 = Interchange control
number, 1 = Acknowledgement
requested, T = Test data, ":" =
subelement delimiter (Note: The
graphical representation of this
character differs among the various
translator software.)
GS~TD~TP941~IRS941~930331~0 Functional group header segment, TD
901~1111~X~003030\ = Functional group code for Trading
Partner Profile Transaction Set
838, TP941 = Sender's application,
IRS941 = Receiver's application,
March 31, 1993 = Transmission Date,
9:01 = Transmission time, 1111 =
Group Control Number, X = X12
standards, 003030 = Version 3
release 3 (For Version 3 Release 4,
this would be 003040.)
ST~838~0001\ Transaction set header segment, 838
= Trading Partner Profile
Transaction Set 0001 = Transaction
set control number
BTP~00~941~930331~0901~TP~00 Beginning Segment for Trading
~19931\ Partner Profile, 00 for Original,
941 for tax filing. March 31, 1993
= Transaction Date, 9:01 =
Transaction time, TP for Trading
Partner Information, 00 for
original, 19931 = First quarter in
year 1993 for tax period
PLA~5~41~930331\ In "Versions 003030 and 003040, the
PLA segment is required. Place or
Location, 5 for Send, 41 for
Submitter, March 31, 1993 for
Transaction Date
N1~41~AMCE TAX REPORTING Name segment, 41 for AMCE
AGENCY INCORPORA~24~111223333\ Submitting Reporting Agency
Incorporated, 24 for EIN, EIN =
111223333
N2~TED\ ted = Name overflow
N3~941 Transmission Avenue\ Address Information, Street Address
= 941 Transmission Avenue
N4~Arlington~VA~22201\ Geographic Location, City =
Arlington, State = VA, Zip Code =
22201
N1~C1~% GEORGE PETERS\ Name Segment, C1 for In Care of
George Peters
N2~5CHAR\ 5 character of Overflow of name in
N101
SE~10~0001\ Transaction set trailer segment, 10
= Number of segments, 0001 =
Transaction set control number
GE~1~1111\ Functional Group Trailer segment, 1
= Number of transaction sets, 1111
= Group control number
GS~TF~TP941~IRS941~930331~09 Functional group header segment, TF
01~1112~X~003030\ = Functional group code for
Electronic Filing of Tax Return
Data Transaction Set 813, TP941 =
Sender's application, IRS941 =
Receiver's application, March 31,
1993 = Date, 9:01 = Time, 1112 =
Group Control Number, X = X12
standards, 003030 = Version 3
Release 3
ST~813~0001\ Transaction set header segment, 813
= Electronic Filing of Tax Return
Data Transaction Set, 0001 =
Transaction set control number
BTI~T6~941~47~IRS~~EMPL~24~2 Beginning Tax Information, T6 for
22113333\ Tax Filing, 941 for Tax Form, 47
for Tax Authority, IRS for Tax
Authority, EMPL for Name Control,
24 for EIN = 222113333
DTM~327~930331~~~19\ Date\Time Reference, 327 for
Quarter End, March 31, 1993 is end
of Quarterly Tax Period, 19 =
century
DTM~391~930326~~~19\ Date/Time Reference, 391 for
Payroll Period End, March 26, 1993
is date final wages are paid, 19 =
century
TIA~1~~1\ Tax Information and Amount, 1 for
Schedule B Indicator
TIA~7~~~20~IE\ Tax Information and Amount, 7 for
number of employees = 20, IE =
Person
TIA~8~123456\ Tax Information and Amount, 8 for
Total Wages and Tips = $123,456
TIA~9~15308.54\ Tax Information and Amount, 9 for
Amount of Income Tax Withheld =
$15,308.54
TIA~18~123456\ Tax Information and Amount, 18 for
Taxable Social Security Wages =
$123,456
TIA~19~15308.54\ Tax Information and Amount, 19 for
Tax on Taxable Social Security
Wages = $15,308.54
TIA~24~15308.54\ Tax Information and Amount, 24 for
Total Social Security and Medicare
Taxes = $15,308.54
TIA~29~15308.54\ Tax Information and Amount, 29 for
Total Taxes = $15,308.54
TIA~31~15308.54\ TIA = Tax Information and Amount,
31 for Net Taxes = $15,308.54
TIA~33~15308.54\ Tax Information and Amount, 33 for
Total Taxes Deposited plus
Overpayment from Previous Quarter =
$15,308.54
TIA~37~15308.54\ Tax Information and Amount, 37 for
Total Taxes Deposited for this
Quarter = $15,308.54
TIA~39~5000.32\ Tax Information and Amount, 39 for
Liability for First Month =
$5,000.32
TIA~40~5100\ Tax Information and Amount, 40 for
Liability for Second Month =
$5,100.00
TIA~41~5208.22\ Tax Information and Amount, 41 for
Liability for Third Month =
$5,208.22
TIA~42~15308.54\ Tax Information and Amount, 42 for
Liability for Quarter = $15,308.54
N1~36~First National Bank\ Name, 36 = Employer, First National
Bank
N2~Big Bank Corp.\ Additional Name Information = Big
Bank Corp.
N3~1111 Arlington Drive\ Address Information, Employer
Address = 1111 Arlington Drive
N4~Arlington~VA~22201~~SP~VA\ Geographic Location, Employer City
Name = Arlington, State = Virginia,
Postal Code = 22201, SP =
State/Province, State Code of
Depositor = VA
TFS~T3~B\ Tax Form, T3 for Tax Schedule, B
for Schedule B
FGS~M01\ Form Group, M01 for Section A First
Month
TIA~71~5000.32\ Tax Information and Amount, 71 for
Schedule B Tax Liability Month 1
Day 29 = $5,000.32
TIA~74~5000.32\ Tax Information and Amount, 74 for
Schedule B Tax Liability Month 1
Total = $5,000.32
FGS~M02\ Form Group, M02 for Section B
Second Month
TIA~68~5100\ Tax Information and Amount, 68 for
Schedule B Tax Liability Month 2
Day 26 = $5,100.00
TIA~74~5100\ Tax Information and Amount, 74 for
Schedule B Tax Liability Month 2
Total = $5,100.00
FGS~M03\ Form Group, M03 for Section C Third
Month
TIA~68~5208.22\ Tax Information and Amount, 68 for
Schedule B Tax Liability Month 3
Day 26 = $5,208.22
TIA~74~5208.22\ Tax Information and Amount, 74 for
Schedule B Tax Liability Month 3
Total = $5,208.22
SE~34~0001\ Transaction Set Trailer, 34 =
Number of Segments, 0001 =
Transaction Set Control Number
GE~1~1112\ Functional Group Trailer Segment, 1
= Number of transaction sets, 1112
= Group control number
IEA~2~090000001\ Interchange Control Trailer, 2 =
Number of Functional Groups,
090000001 = Interchange control
number
Symbol Legend: \ = Segment Delimiter, ~ (Tilde) = Data Element
Delimiter, and ^ = Space Fill Character or White Space
7.1.3.5 941 e-file Interchange Example (Version 003050)
EDI Transmission Data Explanation
_____________________________________________________________________
ISA~03~441234567^~00~^^^^^^^^^^ ISA = Interchange Control Header
~ZZ~ETRTP^^^^^^^^^^~ZZ~IRSET segment, 03 = Additional
R^^^^^^^^^~930331~0901~U~00305 Identification Information for EIN
~090000001~1~T~:\ = 441234567^, 00 = Null field (10
Space Fill Characters), ZZ for
ETRTP, ZZ for IRSETR, March 31,
1993 = Interchange date, Time =
9:01, U for X12 for Interchange
Control Standards ID, 00305 = X12
Version 3 Release 5, 090000001 =
Interchange control number, 1 =
Acknowledgement requested, T = Test
data, ":" = subelement delimiter
(Note: The graphical representation
of this character differs among the
various translator software.)
GS~TD~TP941~IRS941~930331~0 Functional group header segment, TD
901~1111~X~003050\ = Functional group code for Trading
Partner Profile Transaction Set
838, TP941 = Sender's application,
IRS941 = Receiver's application,
March 31, 1993 = Transmission Date,
9:01 = Transmission time, 1111 =
Group control number, X = X12
standards, 003050 = Version 3
release 5
ST~838~0001\ Transaction set header segment, 838
= Trading Partner Profile
Transaction Set, 0001 = Transaction
set control number
BTP~00~941~930331~0901~TP~00 Beginning Segment for Trading
~31\ Partner Profile, 00 for Original,
941 for tax filing, March 31, 1993
= Transaction Date, 9:01 =
Transaction time, TP for Trading
Partner Information, 00 for
original, 31 = First quarter in
year 1993 for tax period
LX~1\ LX loop number 1:LX segment is
required by Version 003050 of the
ASC X12 standard
N1~41~AMCE TAX REPORTING Name segment, 41 for AMCE
AGENCY Submitting Reporting Agency
INCORPORA~24~111223333\ Incorporated, 24 for EIN, EIN =
111223333
N2~TED\ ted = Overflow of name
N3~941 Transmission Avenue\ Address Information, Street Address
= 941 Transmission Avenue
N4~Arlington~VA~22201\ Geographic Location, City =
Arlington, State = Virginia, Zip
Code = 22201
N1~C1~% GEORGE PETERS\ Name Segment, C1 for In Care of
George Peters
N2~5CHAR\ 5 char. Overflow of name in N101
SE~10~0001\ Transaction set trailer segment, 10
= Number of segments, 0001 =
Transaction set control number
GE~1~1111\ Functional Group Trailer segment, 1
= Number of transaction sets, 1111
= Group control number
GS~TF~TP941~IRS941~930331~09 Functional group header segment, TF
01~1112~X~003050\ = Functional group code for
Electronic Filing of Tax Return
Data Transaction Set 813, TP941 =
Sender's application, IRS941 =
Receiver's application, March 31,
1993 = Date, 9:01 = Time, 1112 =
Group Control Number, X = X12
standards, 003050 = Version 3
Release 5
ST~813~0001\ Transaction set header segment, 813
= Electronic Filing of Tax Return
Data Transaction Set, 0001 =
Transaction set control number
BTI~T6~941~47~IRS~~EMPL~24~2 Beginning Tax Information, T6 for
22113333\ Tax Filing, 941 for Tax Form, 47
for Tax Authority, IRS for Tax
Authority, EMPL for Name Control,
24 for EIN = 222113333
DTM~327~930331~~~19\ Date/Time Reference, 327 for
Quarter End, March 31, 1993 is end
of Quarterly Tax Period, 19 =
century
DTM~391~930326~~~19\ Date/Time Reference, 391 for
Payroll Period End, March 26, 1993
is date final wages are paid, 19 =
century
TIA~1~~1\ Tax Information and Amount, 1 for
Schedule B Indicator
TIA~7~~~20~IE\ Tax Information and Amount, 7 for
number of employees = 20, IE =
Person
TIA~8~123456\ Tax Information and Amount, 8 for
Total Wages and Tips = $123,456
TIA~9~15308.54\ Tax Information and Amount, 9 for
Amount of Income Tax Withheld =
$15,308.54
TIA~18~123456\ Tax Information and Amount, 18 for
Taxable Social Security Wages =
$123,456
TIA~19~15308.54\ Tax Information and Amount, 19 for
Tax on Taxable Social Security
Wages = $15,308.54
TIA~24~15308.54\ Tax Information and Amount, 24 for
Total Social Security and Medicare
Taxes = $15,308.54
TIA~29~15308.54\ Tax Information and Amount, 29 for
Total Taxes = $15,308.54
TIA~31~15308.54\ TIA = Tax Information and Amount,
31 for Net Taxes = $15,308.54
TIA~33~15308.54\ TIA = Tax Information and Amount,
33 for Total Taxes Deposited plus
Overpayment from Previous Quarter =
$15,308.54
TIA~37~15308.54\ Tax Information and Amount, 37 for
Total Taxes Deposited for this
Quarter = $15,308.54
TIA~39~5000.32\ Tax Information and Amount, 39 for
Liability for First Month =
$5,000.32
TIA~40~5100\ Tax Information and Amount, 40 for
Liability for Second Month =
$5,100.00
TIA~41~5208.22\ Tax Information and Amount, 41 for
Liability for Third Month =
$5,208.22
TIA~42~15308.54\ Tax Information and Amount, 42 for
Liability for Quarter = $15,308.54
N1~36~First National Bank\ Name, 36 = Employer, First National
Bank
N2~Big Bank Corp.\ Additional Name Information = Big
Bank Corp.
N3~1111 Arlington Drive\ Address Information, Employer
Address = 1111 Arlington Drive
N4~Arlington~VA~22201~~SP~VA\ Geographic Location, Employer City
Name = Arlington, State = Virginia,
Postal Code = 22201, SP =
State/Province, State Code of
Depositor = VA
TFS~T3~B\ Tax Form,T3 for Tax Schedule, B for
Schedule B
FGS~M01\ Form Group, M01 for Section A First
Month
TIA~71~5000.32\ Tax Information and Amount, 71 for
Schedule B Tax Liability Month 1
Day 29 = $5,000.32
TIA~74~5000.32\ Tax Information and Amount, 74 for
Schedule B Tax Liability Month 1
Total = $5,000.32
FGS~M02\ Form Group, M02 for for Section B
Second Month
TIA~68~5100\ Tax Information and Amount, 68 for
Schedule B Tax Liability Month 2
Day 26 = $5,100.00
TIA~74~5100\ Tax Information and Amount, 74 for
Schedule B Tax Liability Month 2
Total = $5,100.00
FGS~M03\ Form Group, M03 for Section C Third
Month
TIA~68~5208.22\ Tax Information and Amount, 68 for
Schedule B Tax Liability Month 3
Day 26 = $5,208.22
TIA~74~5208.22\ Tax Information and Amount, 74 for
Schedule B Tax Liability Month 3
Total = $5,208.22
SE~34~0001\ Transaction Set Trailer, 34 =
Number of Segments, 0001 =
Transaction Set Control Number
GE~1~1112\ Functional Group Trailer Segment, 1
= Number of transaction sets, 1112
= Group control number
IEA~2~090000001\ Interchange Control Trailer, 2 =
Number of Functional Groups,
090000001 = Interchange control
number
Symbol Legend: \ = Segment Delimiter, ~ (Tilde) = Data Element
Delimiter, and ^ = Space Fill Character or White Space
7.2 941 IRS Letter of Application (LoA) Receipt Message and TA1 Acceptance Acknowledgement
Acknowledgment File. The Acknowledgement file consists of a TRANA, TRANB, 1 or more ACK records and a RECAP record. The TRANA, TRANB and RECAP records are described in paragraphs 7.1.2.3, 7.1.2.4 and 7.1.2.7. The ACK record is shown below.
FIELD START LENGTH DESCRIPTION/CONTENTS
POSITION
_____________________________________________________________________
Byte Count 1 4 Numeric, "0120"
Record Sentinel 5 4 Constant, "****"
Record Identifier 9 4 Constant, "ACK" (includes a
trailing space)
Received/Rejected 13 106 Text message padded with
Message trailing blanks.
Record Terminus 120 1 Constant, "#"
Character
7.2.1 IRS Letter of Application Receipt Message
An affirmative receipt message is generated for each electronic Letter of Application which passes initial format and data checks.
LoA receipt messages do not denote acceptance into the 941 e-file system, only that LoA data has been formatted correctly.Acceptance into the
941 e-filesystem is denoted solely by the IRS's issuance of an acceptance memorandum containing the participant's assigned Personal Identification Number. Receipt messages are placed in the
941 e-fileparticipant's Acknowledgment File. Following is an example of the format of LoA receipt messages.
LoA Received: Record=nnnnnn EIN=nnnnnnnnn
7.2.2 941 e-file Acceptance Acknowledgment TA1 Segment
TA1 Acknowledgement Data ASC X12 Transaction Sets/Segments
_____________________________________________________________________
Transmission beginning ISA Header
TA1 Interchange Segment TA1 Segment
Transmission end IEA Transmission Trailer
7.2.2.1 TA1, Acceptance Acknowledgment Interchange Segment Mapping
The interchange acknowledgment segment (TA1) will be used to acknowledge the interchange header and trailer enveloping the Trading Partner Profile and Electronic Filing of Tax Return Data functional groups in the Tax Return interchange. The TA1 segment will be placed after the Interchange Header (ISA) and before the Interchange Trailer (IEA).
ISA data element ISA14 (113) (Acknowledgment Requested) in the Tax Return interchange will contain ASC X12 code 1, meaning that an interchange acknowledgment is requested for the Tax Return interchange.
The following table information and example define the TA1 segment data elements, define and explain the ASC codes, and exemplify the TA1 segment usage.
7.2.2.2 Acceptance Acknowledgment Interchange (TA1) Data Element Specifications
Ref Element Element Req Type Min/ Data Element
ID Name Des Max Value/Code
_____________________________________________________________________
TA101 I12 Interchange M N0 9/9 Interchange
Control Control Number
Number (ISA13) of the
ISA segment for
which the
acknowledgement
was prepared.
TA102 I08 Interchange M DT 6/6 Interchange date
Date (ISA09) of the
ISA segment for
which the
acknowledgement
was prepared.
TA103 I09 Interchange M TM 4/4 Interchange time
Time (ISA10) of the
ISA segment for
which the
acknowledgement
was prepared.
TA104 I17 Interchange M ID 1/1 Enter code A for
Acknowledge- "The Transmitted
ment Code Interchange
Control Structure
Header and
Trailer Have Been
Received and Have
No Errors."
TA105 I18 Interchange M ID 3/3 Enter code 000
Note Code for "No Error."
7.2.2.3 Code Definition And Explanation
Element ID Element Element Code Definition And
Name Description Explanation
_____________________________________________________________________
I17 Interchange Indicates the A The transmitted
Acknowledgement status of the interchange
nt Code receipt of the control
interchange structure
control header and
structure. trailer have
been received
and have no
errors.
R The transmitted
interchange
control
structure header
and trailer have
been received
but rejected.
I18 Interchange Numeric code 000 No error.
Note Code that indicates
the error found
when 024 Errors with no
processing the explanation.
interchange
control
structure
7.2.2.4 Acceptance Acknowledgment Interchange Format (TA1)
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
ISA Interchange Starts the Interchange. This segment is
Control Header
Mandatory
ISA01 Auth. Infor. I01 2/2 ID M Use code 00 for
Qualifier Null Field
ISA02 Auth. I02 10/10 AN M Enter ^^^^^^^^^^
Information (^ = Space Fill
char.) Must be
spaced filled to
10 Chars.
ISA03 Security Infor. I03 2/2 ID M Use Code 00 for
Qualifier Null Field
ISA04 Security I04 10/10 AN M Enter ^^^^^^^^^^
Information (^ = Space Fill
char.) Must be
spaced filled to
10 Chars.
ISA05 Interchange ID I05 2/2 ID M Use code ZZ for
Qual. Mutually Defined
ISA06 Interchange I06 15/15 AN M Enter
Sender ID IRSETR^^^^^^^^^
(^ = Space Fill
char.) Must be
spaced filled to
15 Chars.
ISA07 Interchange ID I05 2/2 ID M Use code ZZ for
Qual. Mutually Defined
ISA08 Interchange I07 15/15 AN M Enter ETRTP
Receiver ID ^^^^^^^^^^ (^ =
Space Fill
Char.) Must be
spaced filled to
15 Chars.
ISA09 Interchange I08 6/6 DT M Computer
Date generated date
in form YYMMDD
ISA10 Interchange I09 4/4 TM M Computer
Time generated time
in form HHMM
ISA11 Interchange I10 1/1 ID M Use code U for
Control US EDI Community
Standards ID
ISA12 Interchange I11 5/5 ID M Use Interchange
Version Number Control Version
Number 00303,
00304, or 00305
(The Interchange
Control Version
Number will be
the same as the
one sent in the
941 e-file
Interchange or,
if the Version
Number sent is
not 00303,
00304, or 00305,
then the Version
Number will
default to
00303)
ISA13 Interchange I12 9/9 N0 M Interchange
Number Control Number
assigned by the
sender
ISA14 Acknowledgement I13 1/1 ID M 0, Use 0 for no
Requested Acknowledgement
Requested
ISA15 Test Indicator I14 1/1 ID M Use code T for
Test or code P
for Production
(This will be
the code sent in
the 941 e-file
Filing or, if
the code sent is
not a T or P,
then this code
will default to
T)
ISA16 Subelement I15 1/1 AN M Enter a
Separator Hexadecimal 3A
for the
subelement
separator
Example: ISA~00~^^^^^^^^^^~00~^^^^^^^^^^~ZZ~IRSETR^^^^^^^^^~
ZZ~ETRTP^^^^^^^^^^~930409~0901~U~00303~080000007~0~T~:\
(^ = Space Fill Character and : = Hex 3A)
TA1 Interchange This segment is
Mandatory.
Acknowledgement
Segment
TA101 Interchange I12 9/9 N0 M Interchange
Control Number Control Number
(ISA13) of the
ISA segment of
the interchange
for which the
acknowledgement
was prepared.
TA102 Interchange I08 6/6 DT M Interchange Date
Date (ISA09) of the
ISA segment of
the interchange
for which the
acknowledgement
was prepared.
TA103 Interchange I09 4/4 TM M Interchange Time
Time (ISA10) of the
ISA segment of
the interchange
for which the
acknowledgement
was prepared.
TA104 Interchange I17 1/1 ID M Use code A for
Acknowledgement Interchange
Code Received and
Have No Errors.
Use code R for
Interchange
received but
rejected.
TA105 Interchange I18 3/3 ID M Use code 000 for
Note Code "No Error". Use
code 024 for
errors with no
explanation.
Example: TA1~090000001~930331~0901~A~000\
IEA Interchange This segment is
Mandatory.
Control Trailer
IEA01 Number of I16 1/1 N0 M This value will
Included always be a zero
Functional
Groups
IEA02 Interchange I12 9/9 N0 M Generated by
Control Number translator (Same
number as in
ISA13)
Example: IEA~0~080000007\
7.2.2.5 Acceptance Acknowledgment Interchange Example
EDI Transmission Data Explanation
_____________________________________________________________________
ISA~00~^^^^^^^^^^~00~^^^^^^^^^ Interchange Control Header segment,
^~ZZ~IRSETR^^^^^^^^^~ZZ~ETR 00 = Null Field, ^^^^^^^^^^ = Null
TP^^^^^^^^^^~930409~0901~U~0 Field, 00 = Null Field, ^^^^^^^^^^
0303~080000007~0~T~:\ = Null Field, ZZ for
IRSETR^^^^^^^^^, ZZ for
ETRTP^^^^^^^^^^, April 9, 1993
= Interchange date, Time = 9:01, U
for X12 for Interchange Control
Standards ID, 00303 = X12 Version 3
Release 3, 090000001 = Interchange
control number, 0 = No
Acknowledgement requested, T = Test
data, : = subelement delimiter
TA1~090000001~930331~0901~ Interchange Acknowledgement
A~000\ Segment, Interchange control number
(ISA13) of interchange being
acknowledged, date of interchange
being acknowledged, time of
interchange being acknowledged,
code A for No error, and code 000
for the transmitted interchange
header and trailers have been
received and have no errors.
IEA~0~080000007\ Interchange Control Trailer, 0 =
Number of Functional Groups,
080000007 = Interchange control
number
Symbol Legend: "\" = Segment Delimiter, "~" (Tilde) = Data Element
Delimiter, "^" = Space Fill Character, and ":" = Subelement Delimiter
7.3 941 e-file IRS Return Acknowledgment Transaction Set 151 & LoA Errors
7.3.1 941 e-file Return Acknowledgment (Transaction Set 151)
151 Electronic Acknowledgement Data ASC X12 Transaction
Sets/Segments
_____________________________________________________________________
Transmission beginning ISA Interchange Header
Functional Group Header GS Group Header
Transaction Set Header ST Transaction Set 151
Header
Acknowledgment type. BTA Segment
Type of tax (filing) and tax authority BTI Segment
codes.
Control Numbers of the acknowledged REF Segment
return's ISA13, GS06 and ST02, REF Segment
respectively. REF Segment
Error Code for reject acknowledgements PBI Segment
with Segment Identification, Position
of Segment in transaction set, and
position of data element in the
segment
Transaction Set Trailer SE Transaction Set 151
Trailer
Functional Group Trailer GE Functional Group Trailer
Transmission End IEA Interchange Trailer
Note: There will be only one error code (one PBI segment) sent back
for each tax return.
7.3.2 941 e-file Return Acknowledgment (Transaction Set 151) Specifications
Data Field Identification Field Seg. X12 Contents/Notes
Length ID Elem.
Min/Max No.
_____________________________________________________________________
Transaction Set Identifier 3/3 ST01 143 Enter 151
Code
Transaction Set Control 4/9 ST02 329 Generated by
Number Translator
Acknowledgement Type 2/2 BTA01 587 Use code AT
(Accept) or code
RD (Reject
w/Detail)
Reference Number Qualifier 2/2 BTI01 128 Use code T6 for
Tax Filing
Tax Filing 3/3 BTI02 127 Enter 941
Identification Code 2/2 BTI03 66 Code 47 for Tax
Qualifier Authority
Identification Code 3/3 BTI04 67 Enter IRS
Date 0/0 BTI05 373 Null Field
Name Control 0/0 BTI06 818 Null Field
Identification Code 2/2 BTI07 66 Use code 24 for
Qualifier Employer
Identification
Number (EIN)
Identification Code 9/9 BTI08 67 Employer
Identification
Number (EIN)
Reference Number Qualifier 2/2 REF01 128 Use code BT for
Batch Number
Reference Number 9/9 REF02 127 Acknowledged 941
e-file
Interchange's
ISA13 Control
Number
Reference Number Qualifier 2/2 REF01 128 Use code X9 for
Internal Control
Number
Reference Number 1/9 REF02 127 Acknowledged 941
e-file
Functional
Group's GS06
Control Number
Reference Number Qualifier 2/2 REF01 128 Use code TN for
Transaction
Reference Number
Reference Number 4/9 REF02 127 Acknowledged 941
e-file
Transaction
Set's ST02
Control Number
Reference Number 3/3 PBI01 127 Rejected
Return's Error
Code; Refer to
the 941 e-file
Error Code List
in Section 7.3.5
Free Form Message Text 0/3 PBI03 933 Segment ID of
incorrect data
field
(if
known).
Null for
Error Code 550,
or Error
Sub-code for
Error Code 551
Fixed Format Information 0/3 PBI06 449 Position of the
segment in the
transaction set
(if known)
or
Null for Error
Codes 550 and
551 (The count
starts at the ST
segment.)
Fixed Format Information 0/2 PBI08 449 Position of the
data element in
the segment
(if
known)
or Null
for Error Codes
550 and 551
Number of Segments 1/10 SE01 96 Generated by
Translator
Control Number 4/9 SE02 329 Generated by
Translator. This
must match the
control number
in ST02.
7.3.3 941 e-file Return Acknowledgment Interchange Format
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
ISA Interchange This segment starts the interchange and is
Control Header mandatory.
ISA01 Auth. Infor. I01 2/2 ID M Use code 00
Qualifier (Indicates no
authorization
info. present)
ISA02 Auth. Infor. I02 10/10 AN M Enter 10 space
fill chars.
ISA03 Security Infor. I03 2/2 ID M Use code 00
Qualifier (Indicates no
security info.
present)
ISA04 Security Infor. I04 10/10 AN M Enter 10 space
fill chars.
ISA05 Interchange ID I05 2/2 ID M Use code ZZ for
Qualifier Mutually Defined
ISA06 Interchange I06 15/15 AN M Enter
Sender's ID IRSETR^^^^^^^^^^
(^ = Space fill
char.) Must be
spaced filled to
15 chars.
ISA07 Interchange ID I05 2/2 ID M Use code ZZ for
Qualifier Mutually Defined
ISA08 Interchange I07 15/15 AN M Enter
Receiver's ID ETRTP^^^^^^^^^^
(^ = Space fill
char.) Must be
spaced filled to
15 chars.
ISA09 Interchange I08 6/6 DT M Computer
Date generated date
in YYMMDD format
ISA10 Interchange I09 4/4 TM M Computer
Time generated time
in HHMM format
ISA11 Interchange I10 1/1 ID M Use code U for
Control U. S. EDI
Standards ID community
ISA12 Interchange I11 5/5 ID M Use Interchange
Control Control Version
Version Number Number 00303,
00304, or
00305(The
Interchange
Control Version
Number will be
the same as the
one sent in the
941 e-file
Interchange or,
if the Version
Number sent is
not 00303,
00304, or 00305,
then the Version
Number will
default to
00303)
ISA13 Interchange I12 9/9 N0 M Interchange
Control control
Number number assigned
by sender
ISA14 Acknowledgement I13 1/1 ID M Use code 0 for
Requested No Interchange
Acknowledgement
requested
ISA15 Test Indicator I14 1/1 ID M Use code T for
test or P for
production data
(This will be
the code sent in
the 941 e-file
Filing
or, if the code
sent is not a T
or P, then this
code will
default to T)
ISA16 Subelement I15 1/1 AN M Enter a
Separator Hexadecimal 3A
for the
Subelement
separator
Example: ISA~00~^^^^^^^^^^~00~^^^^^^^^^^~ZZ~IRSETR^^^^^^^^^
~ZZ~ETRTP^^^^^^^^^^~940430~2359~U~00303~123456789~0~T~:\ (^ = Space
Fill Character and: = Hex 3A)
GS Functional This segment is
Mandatory
Group Header
GS01 Functional ID 479 2/2 ID M Use code TA for
Code Transaction Set
151 functional
group
GS02 Application 142 6/6 AN M Enter IRS941
Sender's Code
GS03 Application 124 5/5 AN M Enter TP941
Receiver's
Code
GS04 Date 373 6/6 DT M Computer
generated date
in YYMMDD format
GS05 Time 337 4/4 TM M Computer
generated time
in HHMM format
GS06 Group Control 28 1/9 N0 M Sender's
Number Assigned Group
Control
Number
GS07 Responsible 455 1/1 ID M Use code X for
Agency Code ASC X12 as
responsible for
Standards
GS08 Version/ 480 6/6 ID M Use 003030,
Release/ 003040, or
Industry 003050 (The
Identifier Code Version/Release/
Industry ID
Code will be the
same as the one
sent in the 941
e-file
Interchange or,
if the code sent
is not one of
003030, 003040,
or 003050, then
this will
default to
003030)
Example: GS~TA~IRS941~TP941~940430~2359~987654321~X~003030\
ST Transaction Set This segment is
Mandatory.
Header
ST01 Transaction 143 3/3 ID M Enter 151
Set ID (Generated by
translator)
ST02 Transaction 329 4/9 AN M Computer
Set Control assigned
Number control number
(Generated by
translator)
Example: ST~151~111111111\
BTA Beg. Tax This segment is
Mandatory.
Acknowledgement
BTA01 Acknowledgement 587 2/2 ID M Use code AT for
Type Acceptance,
RD for Rejection
or AE for
Acceptance with
Errors with
Detail
Example: BTA~AT\
BTI Beg. Tax This segment is
Mandatory.
Information
BTI01 Reference No. 128 2/2 ID M Use code T6
Qualifier for Tax Filing
BTI02 Reference No. 127 3/3 AN M Enter 941 for
tax filing
BTI03 ID Code 66 2/2 ID M Use code 47 for
Qualifier Taxing Authority
BTI04 ID Code 67 3/3 AN M Enter IRS as the
Taxing Authority
BTI05 Date 373 0/0 DT O Null Field
BTI06 Name Control ID 818 0/0 AN O Null Field
BTI07 ID Code 66 2/2 ID M Use code 24 for
Qualifier EIN, Employer
Identification
Number
BTI08 ID Code 67 9/9 AN M Enter Employer
Identification
Number (EIN)
Example: BTI~T6~941~47~IRS~~~24~999999999\
REF Reference This segment is
Mandatory.
Numbers
REF01 Reference No. 128 2/2 ID M Use code BT for
Qualifier Batch Number
REF02 Reference No. 127 9/9 AN M Enter the
Control Number
from ISA13
of acknowledged
941e-file
Interchange
Example: REF~BT~112233445\
REF Reference This segment is optional.
Numbers
REF01 Reference No. 128 2/2 ID M Use code X9 for
Qualifier Internal Control
Number
REF02 Reference No. 127 1/9 AN M Enter Control
Number from GS06
of acknowledged
941 e-file
Functional Group
Example: REF~X9~555666\
REF Reference This segment is optional.
Numbers
REF01 Reference No. 128 2/2 ID M Use code TN for
Qualifier Transaction
Reference Number
REF02 Reference No. 127 4/9 AN M Enter Control
Number from ST02
of acknowledged
941 e-file
Transaction Set
Example: REF~TN~7777\
PBI Problem This segment is optional and is used to
Identification transmit the error code. There will only be
one error code (PBI segment) sent back for
each tax return.
PBI01 Reference No. 127 3/3 AN M Enter Error
Code; Refer to
the 941 e-file
Error Code List
in Section 7.3.5
PBI02 Action Code 306 0/0 ID O Null field
PBI03 Free-Form 933 0/3 AN O Segment ID of
Message Text incorrect
data field (
if
known),
Null for
Error Code 550,
or Error
Sub-code for
Error Code 551
PBI04 Tax Info. ID 817 0/0 AN O Null Field
Number
PBI05 Quantity 380 0/0 R O Null field
PBI06 Fixed Form 449 0/3 AN O Position of
Information segment in the
transaction set
(if known)
or
Null for Error
Codes 550 and
551 (The count
starts at the ST
segment)
PBI07 Quantity 380 0/0 R O Null field
PBI08 Fixed Form 449 0/2 AN O Position of data
Information element in the
segment
(if
known)
or Null
for Error Codes
550 and 551
Examples:
PBI~415~~TIA~~~10~~1\
PBI~550\
PBI~551~~A\
There will only be one error code (PBI segment) sent back for each
tax return. PBI segments for error codes 550 and 551 are shown to
illustrate how the PBI segment would be formatted for these error
codes. Explanation for PBI segment with error code 415: There is an
Invalid Segment Data Element Value in a TIA segment which occurs as
the 10th segment in the transaction set and the incorrect value is in
the first data element in the TIA segment.
SE Transaction This segment is
Mandatory.
Set Trailer
SE01 Number of 96 1/10 N0 M Translator
Included generated
Segments
SE02 Transaction 329 4/9 AN M Translator
Set Control generated.
Number This must match
the control
number in ST02.
Example: SE~8~111111111\
GE Functional Group This segment is
Mandatory.
Trailer
GE01 Number of 97 1/6 N0 M Count of 151
Included Transactions
Transaction Sets in
Sets Functional
Group
(Translator
generated)
GE02 Group Control 28 1/9 N0 M Translator
Number generated. This
must match the
control number
in GS06.
Example: GE~2~987654321\
IEA Interchange This segment is
Mandatory.
Control Trailer
IEA01 Number of I16 1/1 N0 M Translator
Included generated
Functional
Groups
IEA02 Interchange I12 9/9 N0 M Translator
Control generated.
Number This must match
the control
number in ISA13.
Example: IEA~1~123456789\
7.3.4 941 e-file Return Acknowledgment (Transaction Set 151) Example
EDI Transmission Data Explanation
____________________________________________________________________
ISA~00~^^^^^^^^^^~00~^^^^^^^^^ Interchange Control Header,
^~ZZ~IRSETR^^^^^^^^^~ZZ~ETRTP Authorization Info = 00 for Null
^^^^^^^^^^~940430~ Field, ^^^^^^^^^^ = Null Field,
2359~U~00303~123456789~0~T~:\ Security Info = 00 for Null Field,
^^^^^^^^^^ = Null Field, Sender ID
Qual = ZZ for Mutually Defined,
Sender ID = IRSETR^^^^^^^^^,
Receiver ID Qual = ZZ, Receiver ID
= ETRTP^^^^^^^^^^, Transaction Date
= 940430. Transaction Time = 23:59,
Itchnge Ctl Standards Code = U for
X12, X12 Standards, Version/Release
No. = 00303 (Same Version Number
sent in the 941 e-file
Interchange), Interchange Control
No. = 123456789, 0 = No Ack.
Requested, Data Type = T for Test
Data, Subelement Delimiter = :
GS~TA~IRS941~TP941~940430~2359 Functional Group Header, Functional
~987654321~X~003030\ Group Code = TA for Electronic
Filing of Return Data
Acknowledgement Transaction Set 151
functional group, Sender's
Application ID = IRS941,
Receiver's Application ID = TP941,
Transaction Date = 940430,
Transaction Time = 23:59, Group
Control No. = 987654321, X = X12
Standards, X12 Version/Release No.
= 003030 (Same Version Number sent
in 941e-file Interchange)
ST~151~111111111\ Transaction Set Header, Transaction
Set Code = 151.
Transaction Set Control No. =
111111111
BTA~AT\ Beginning Tax Acknowledgement,
Acknowledgement Type = AT for
Accepted
BTI~T6~941~47~IRS~~~24~99999999\ Beginning Tax Information, T6 for
9\ Tax Filing, 941 for Tax Form, 47
for Tax Authority, IRS = Tax
Authority, Null Field, Null Field,
ID code qualifier = 24 for EIN,
Employer Identification Number
(EIN) = 999999999
REF~BT~112233445\ REF Segment, BT for Batch Number,
Interchange's ISA Control No. =
112233445
REF~X9~555666\ REF Segment, X9 for Internal Ctl
No., Functional Group's GS Control
No. = 555666
REF~TN~7777\ REF Segment, TN for Transaction Set
No., Accepted Transaction Set's ST
Control No. = 7777
SE~7~111111111\ Transaction Set Trailer, Contains 7
Segments, Transaction Set Control
No. = 111111111
ST~151~222222222\ Transaction Set Header, Transaction
Set Code = 151, Transaction Set
Control No. = 222222222
BTA~RD\ Beginning Tax Acknowledgement,
Acknowledgement Type = RD for
Reject with Detail
BTI~T6~941~47~IRS~~~24~99999999 Beginning Tax Information, T6 for
2\ Tax Filing, 941 for Tax Form,
Reference No. Qual = 47 for Tax
Authority, IRS = Tax Authority, 24
for EIN = 999999992
REF~BT~112233445\ REF Segment, BT for Batch No.,
Interchange's ISA Control No. =
112233445
REF~X9~555666\ REF Segment, X9 for Internal Ctl
No., Functional Group's GS Control
No. = 555666
REF~TN~7778\ REF Segment, TN for Transaction Set
No., Rejected Transaction Set's ST
Control No. = 7778
PBI~415~~TIA~~~10~~1\ Problem Identification Segment,
Error Code = 415 (Invalid Segment
Data Element Value), Segment ID =
TIA, Segment Position in
Transaction set = 10, data field is
the first data element in the
segment
SE~8~222222222\ Transaction Set Trailer, Contains 8
Segments, Transaction Set Control
No. = 222222222
GE~2~987654321\ Functional Group Trailer, Contains
2 Transaction Sets, Functional
Group Control No. = 987654321
IEA~1~123456789\ Interchange Trailer, Contains 1
Functional Group, Interchange
Control No. = 123456789
Symbol Legend: \ = Segment Delimiter, ~ (Tilde) = Data Element
Delimiter, ^ = Space Fill character, and : = Subelement Delimiter
7.3.5 941 e-file Return Acknowledgment Error Codes
X12 SEGMENT ERROR MESSAGE
ELF
ERROR CODE ERROR
____________________________________________________________________
300
MANDATORY SEGMENT NOT PRESENT
305
INVALID SEGMENT
310
INVALID SEGMENT MAXIMUM USAGE
315
INVALID SEGMENT GROUP LOOP REPEAT COUNT
X12 SEGMENT DATA ELEMENT ERROR MESSAGE
ELF
ERROR CODE ERROR
____________________________________________________________________
400
MANDATORY SEGMENT DATA ELEMENT NOT PRESENT
405
INVALID SEGMENT DATA ELEMENT
410
INVALID SEGMENT DATA ELEMENT LENGTH
415
INVALID SEGMENT DATA ELEMENT VALUE
ELF ERROR
ERROR SUB-
CODE CODE ERROR EXPLANATION
_____________________________________________________________________
550 PAPER 1. If amount field Adjustment of
ATTACHMENTS Withheld Income Tax for Preceding
ARE REQUIRED Quarters (TIA01 Field Code 15) is
present, then paper attachments are
required.
2. If the amount field Adjustment
to Social Security and Medicare
Taxes (TIA01 Field Code 26) is
present and the Adjustment
Indicator Social Security and
Medicare (TIA01 Field Code 05)
contains a "2" or "6", then paper
attachments are required.
J INVALID If Adjustment to Withholding is
WITHHOLDING numeric and not zero, paper
ADJUSTMENT attachments are required.
INDICATOR
551 A INVALID TAX Schedule B liability amount(s) is
LIABILITY not numeric
551 I INVALID 1. The indicator is not numeric.
ADJUSTMENT
INDICATOR 2. If either the Adjustment
SOCIAL Indicator Social Security and
SECURITY AND Medicare (TIA01 Field Code 05) or
MEDICARE the Amount field Adjustment to
Social Security and Medicare Taxes
(TIA01 Field Code 26) is present,
then both fields must be present.
7.3.6 Letter Of Application Errors
Various messages shall be used to indicate problems in electronic Letters of Application when the overall transmission has been received and accepted for processing. The following table lists possible LoA individual rejections. These individual messages are intended to be self-explanatory with the text of the message indicating the error. Individual LoA rejection messages appear inside the acknowledgment file for successful transmissions.
LoA Rejected: Record=nnnnnn EIN=nnnnnnnnn, Delimiter Error
LoA Rejected: Record=nnnnnn EIN=nnnnnnnnn, nn is an invalid Field ID
LoA Rejected: Record=nnnnnn EIN=nnnnnnnnn, xxx...xxx is Missing
LoA Rejected: Record=nnnnnn EIN=nnnnnnnnn, xxx...xxx is a Duplicate
Field ID
LoA Rejected: Record=nnnnnn EIN=nnnnnnnnn, Numeric Field:xxx...xxx
contains a Non-numeric character
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Alphanumeric Field:
xxx...xxx contains an Invalid Character
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Alphabetic
Field:xxx...xxx contains a non-alphabetic character
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Missing Field ID
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Form Type field contains
an Invalid Form Type
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Missing Field ID
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Invalid Character in
Field xxx...xxx
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, Signature Date is Invalid
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, xxx...xxx requires a "Y"
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, EIN is Invalid, already
in Database
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, xxx...xxx is longer than
maximum length
LoA Rejected: Record=nnnnnn, EIN=nnnnnnnnn, xxx...xxx is shorter than
minimum length
7.4 941 e-file Application Interchange Rejection (Transaction Set 824)
824 Application Advice/ ASC X12 Transaction Sets/Segments
Transmission Rejection Data
____________________________________________________________________
Transmission beginning ISA Interchange Header
Functional Group Header GS Group Header
Transaction Set Header ST Transaction Set 824 Header
Transaction type, assigned BGN Segment
reference number and date
Advice type and provides the ISA OTI Segment
Control Number of the rejected
interchange, the GS Control
Number of the rejected
functional group, and the TS
Control Number of the
Transaction Set in error.
Originating Computing Center REF Segment
Error Code, Segment ID of TED Segment
incorrect data field, Position
of segment in transaction set,
and position of data element
in the segment
Transaction Set Trailer SE Transaction Set 824 Trailer
Functional Group Trailer GE Functional Group Trailer
Transmission End IEA Interchange Trailer
Note: There will only be one error code (TED Segment) sent back in
the Interchange Rejection transmission.
7.4.1 941 e-file Application Interchange Rejection (Transaction Set 824) Specifications
Data Field Identification Field Seg. X12 Contents/Notes
Length ID Elem
Min/Max No.
____________________________________________________________________
Transaction Set Identifier 3/3 ST01 143 Enter 824
Code
Transaction Set Control 4/9 ST02 329 Generated by
Number Translator
Transaction Type 2/2 BGN01 353 Use code 44 for
Rejection
Reference Number 1/1 BGN02 127 Enter 1 (field
required by ASC
X12)
Transaction Set Date 6/6 BGN03 373 Current date
Application Acknowledgement 2/2 OTI01 110 Use code BR for
Code Batch Reject
Reference Number Qualifier 2/2 OTI02 128 Use code BT for
Batch Number
Reference Number 9/9 OTI03 127 Rejected 941
e-file
Interchange's
ISA13 Control
No.
Group Control Number 1/9 OTI08 28 Rejected 941
e-file
Functional
Group's GS06
Control No.
TS Control Number 4/9 OTI09 329 Rejected 941
e-file
Transaction
Set's ST02
Control No.
Reference Number Qualifier 2/2 REF01 128 Use code PE for
Plant Number
Reference Number 3/3 REF02 127 Enter CSC
Appl. Error Cond. Code 3/3 TED01 647 Use code 024 for
Other Unlisted
Reason
Free-Form Message 3/3 TED02 3 Enter 941 e-file
Error Code;
Refer to the 941
e-file Error
Code List in
Section 7.4.4
Segment ID Code 0/3 TED03 721 Segment ID in
which the
incorrect data
field occurred
(if known)
Segment Position in TS 0/3 TED04 719 Position of the
segment in the
transaction set
(if known)
Element Position in Segment 0/2 TED05 722 Position number
of the incorrect
data field in
the segment
(if
known)
Number of Segments 1/10 SE01 96 Generated by
Translator
Control Number 4/9 SE02 329 Generated by
Translator. This
must match the
control number
in ST02.
7.4.2 941 e-file Application Interchange Rejection Format (Transaction Set 824)
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
ISA Interchange This segment starts the interchange and is
Control Header
Mandatory.
ISA01 Auth. Infor. I01 2/2 ID M Use code 00 to
Qualifier indicate no
authorization
info. present
ISA02 Auth. Infor. I02 10/10 AN M Enter 10 space
fill characters
ISA03 Security Infor. I03 2/2 ID M Use code 00 to
Qualifier indicate no
security info.
present
ISA04 Security Infor. I04 10/10 AN M Enter 10 space
fill characters
ISA05 Interchange ID I05 2/2 ID M Use code ZZ for
Qualifier Mutually Defined
ISA06 Interchange I06 15/15 AN M Enter
Sender ID IRSETR^^^^^^^^^
(^ = Space Fill
Character) Must
be space filled
to 15 Chars.
ISA07 Interchange ID I05 2/2 ID M Use code ZZ for
Qualifier Mutually Defined
ISA08 Interchange I07 15/15 AN M Enter
Receiver ID ETRTP^^^^^^^^^(^
= Space Fill
Character) Must
be space filled
to 15 Chars.
ISA09 Interchange I08 6/6 DT M Computer
Date generated date
in YYMMDD format
ISA10 Interchange I09 4/4 TM M Computer
Time generated time
in HHMM format
ISA11 Interchange I10 1/1 ID M Use code U for
Control U.S. EDI
Standards ID community
ISA12 Interchange I11 5/5 ID M Enter 00303,
Control 00304, or
Version Number 00305
(The Interchange
Control Version
Number will be
the same as the
one sent in the
941 e-file
Interchange or,
if the Version
Number sent is
not 00303,
00304, or 00305,
then the Version
Number will
default to
00303)
ISA13 Interchange I12 9/9 N0 M Interchange
Control Number Control
Number assigned
by sender
ISA14 Acknowledgement I13 1/1 ID M Use code 0 to
Requested indicate no
acknowledgement
requested
ISA15 Test Indicator I14 1/1 ID M Use code T for
Test or P for
Production (This
will be the code
sent in the 941
e-file Filing
or, if the code
sent is not a T
or P, then this
code will
default to T)
ISA16 Subelement I15 1/1 AN M Enter a
Separator Hexadecimal 3A
for the
Subelement
separator
Example: ISA~00~^^^^^^^^^^~00~^^^^^^^^^^~ZZ~IRSETR^^^^^^^^^^~
ZZ~ETRTP^^^^^^^^^^~940510~2359~U~00303~555777888~D~T~:\
(^ = Space Fill Character and: = Hex 3A)
GS Functional This segment is
Mandatory.
Group Header
GS01 Functional ID 479 2/2 ID M Use code AG for
Code Transaction Set
824, Application
Advice group
GS02 Application 142 6/6 AN M Enter IRS941
Sender's Code
GS03 Application 124 5/5 AN M Enter TP941
Receiver's Code
GS04 Date 373 6/6 DT M Computer
generated date
in YYMMDD format
GS05 Time 337 4/4 TM M Computer
generated time
in HHMM format
GS06 Group Control 28 1/9 N0 M Sender's
Number Assigned Group
Control Number
(Must always be
"I11")
GS07 Responsible 455 1/1 ID M Use code X for
Agency Code ASC X12 is
responsible for
Standards
GS08 Version/Release 480 6/6 ID M Enter 003030,
/Industry 003040, or
Identifier Code 003050 (The
Version/Release/
Industry ID Code
will be the same
as the one sent
in the 941
e-file
Interchange or,
if the code sent
is not one of
003030, 003040,
or 003050, then
this will
default to
003030)
Example: GS~AG~IRS941~TP941~940501~2359~33322~X~003030\
ST Transaction Set This segment is
Mandatory.
Header
ST01 Transaction 143 3/3 ID M Enter 824
Set ID Code (translator
generated)
ST02 Transaction Set 329 4/9 AN M The Control
Control Number Number is
translator
generated
Example: SE~824~5678\
BGN Beginning This segment is
Mandatory.
Segment
BGN01 Transaction Set 353 2/2 ID M Use code 44 for
Purpose Code a
Reject
Acknowledgement
BGN02 Reference 127 1/1 AN M Enter 1 (Field
Number required by ASC
X12)
BGN03 Date 373 6/6 DT M Transaction Set
Date in form
YYMMDD
Example: BGN~44~1~940510\
OTI Original This segment is
Mandatory.
Transaction
Identification
OTI01 Application 110 2/2 ID M Use code BR for
Acknowledgment Batch Reject
Code
OTI02 Reference 128 2/2 ID M Use code BT for
Number Qualifier Batch Number
OTI03 Reference 127 9/9 AN M Enter the
Number rejected 941
e-file
Interchange's
ISA13 Control
Number
OTI04 Appl. Sender's 142 0/0 AN O Null Field
Code
OTI05 Appl. Rec's 124 0/0 AN O Null Field
Code
OTI06 Date 373 0/0 DT O Null Field
OTI07 Time 337 0/0 TM O Null Field
OTI08 Group Control 28 1/9 N0 O Rejected 941
No. e-file
Functional
Group's GS06
Control Number
(if known)
OTI09 TS Control No. 329 4/9 AN O Rejected 941
e-file
Transaction
Set's ST02
Control Number
(if known)
Example: OTI~BR~BT~999888777~~~~~444555~1234\
REF Reference This segment is
Mandatory.
Numbers
REF01 Reference 128 2/2 ID M Use code PE for
Number Plant Number
Qualifier
REF02 Reference 127 3/3 AN M Enter CSC
Number
Example: REF~PE~CSC\
TED Technical Error This segment is
Mandatory.
There will only be
Desc. one error code sent with each Interchange
Rejection transmission.
TED01 Appl. Error 647 3/3 ID M Use code 024 for
Cond. Code Other Unlisted
Reason
TED02 Free-Form 3 3/3 AN M Error code;
Message Refer to the 941
e-file Error
Code List in
Section 7.4.5.
Errors 100-415
TED03 Segment ID Code 721 0/3 ID O Segment ID of
incorrect data
field
(if known)
TED04 Segment 719 0/3 N0 O Position of
Position in TS segment in the
transaction set
(if known)
TED05 Element 722 0/2 N0 O Position of data
Position in field in Segment
Segment
(if known)
Example: TED~024~405~N1~4~1\
(Explanation: An N1 segment contained an
Invalid Segment Data Element (Code 405). The N1 segment was the 4th
segment in the transaction set and the first data element in the
segment contained the error)
SE Transaction Set This segment is
Mandatory.
Trailer
SE01 Number of 96 1/10 N0 M Computer
Included Generated
Segments
SE02 Transaction Set 329 4/9 AN M Computer
Control Number Generated. This
must match the
control number
in ST02.
Example: SE~5~5678\
GE Functional This segment is
Mandatory.
Group Trailer
GE01 Number of 97 1/6 N0 M Computer
Transaction Generated
Sets Included
GE02 Group Control 28 1/9 N0 M Computer
Number Generated.
This must match
the control
number in GS06.
Example: GE~1~33322\
IEA Interchange This segment is
Mandatory.
Control Trailer
IEA01 Number of I16 1/5 N0 M Computer
Included Generated
Functional
Groups
IEA02 Interchange I12 9/9 N0 M Computer
Control Number Generated.
This must match
the control
number in ISA13.
Example: IEA~1~555777888\
7.4.3 941 e-file Application Interchange Rejection (Transaction Set 824) Example
EDI Transmission Data Explanation
____________________________________________________________________
ISA~00~^^^^^^^^^^~00~^^^^^^^^^^ Interchange Control Header,
~ZZ~IRSETR^^^^^^^^^~ZZ~ETRTP Authorization Info = 00
^^^^^^^^^^~94051 for Null Field, ^^^^^^^^^^ = Null
0~2359~U~00303~555777888~0~T~:\ Field, Security Info Qualifier = 00
for Null Field, ^^^^^^^^^ = Null
Field, Sender ID Qual = ZZ, Sender
ID = IRSETR^^^^^^^^^, Receiver ID
Qual = ZZ, Receiver ID =
ETRTP^^^^^^^^^^, Transaction Date =
940510, Transaction Time = 23:59,
Intchnge Ctl Standards Code = U for
X12, X12 Standards, Version No. =
00303, Intchnge Ctl No. =
555777888, 0 = No Ack. Requested,
Data Type = T for Test Data,
Subelement Delimiter = :
GS~AG~IRS941~TP941~940510~2359 Functional Group Header, Functional
~333 22~X~00303\ Group Code = AG for Application
Advice Transaction Set 824,
Sender's ID = IRS941, Receiver's ID
= TP941, Transaction Date = 940510,
Transaction Time = 23:59, Group
Control No. = 33322, X = X12
Standards, Version No. = X12
Version 3/Release 3
ST~824~5678\ Transaction Set Header, Transaction
Set Code = 824, Transaction Set
Control No. = 5678
BGN~44~1~940510\ Beginning Segment Header, TS
Purpose Code = 44 for Reject, 1 =
trans. set ref. no., Date = 940510
OTI~BR~BT~999888777~~~~~444555~ Application Acknowledgement Header,
123 4\ Appl Ack Code = BR for Batch
Reject, Qualifier BT for Batch No.,
ISA Control No. of Rejected Batch =
999888777, GS Control No. of
Rejected Functional Group = 444555,
and TS Control No. of Rejected
Transaction Set = 1234
REF~PE~TCC\ Plant Number = CSC for Cincinnati
Service Center
TED~024~405~N1~4~1\ TED Segment Header, 024 for Other
Unlisted Reason, Error code = 405
(Invalid Segment Data Element),
Error occurred in an N1 segment,
the N1 segment was in the 4th
position in the transaction set,
the data element was the first data
element in the N1 segment
SE~5~5678\ Transaction Set Trailer, Contains 5
Segments, Transaction Set Ctl No. =
5678
GE~1~33322\ Functional Group Trailer, Contains
1 Transaction Set, Functional Group
Control No. = 33322
IEA~1~555777888\ Interchange Trailer, Contains 1
Functional Group, Interchange Ctl
No. = 555777888
Symbol Legend: \ = Segment Delimiter, ~ (Tilde) = Data Element
Delimiter, ^ = Space Fill Character, and : = Subelement Delimiter
7.4.4 941 e-file Application Interchange Rejection (Transaction Set 824) Error Codes
X12 INTERCHANGE ERROR MESSAGE
ELF CODE ERROR
____________________________________________________________________
100
INVALID INTERCHANGE
105
INVALID SEGMENT DELIMITER
110
INVALID SEGMENT DATA ELEMENT DELIMITER
115
INVALID INTERCHANGE CONTROL HEADER (ISA)
120
INVALID FUNCTIONAL GROUP HEADER (GS)
125
INVALID TRANSACTION SET (ST)
130
INVALID FUNCTIONAL GROUP TRAILER (GE)
135
INVALID INTERCHANGE CONTROL TRAILER (IEA)
140
INVALID FUNCTIONAL GROUP SEQUENCE
145
INVALID NUMBER OF TRADING PARTNERS PROFILES
X12 TRADING PARTNER PROFILE
REPORTING AGENT/TAXPAYER ERROR MESSAGE
ELF CODE ERROR
____________________________________________________________________
200
INVALID REPORTING AGENT EIN
205
INVALID REPORTING AGENT NAME LINE 1; MUST BE ALL
CAPITALS
210
INVALID REPORTING AGENT NAME LINE 2; MUST BE ALL
CAPITALS
215
INVALID REPORTING AGENT CITY
220
INVALID REPORTING AGENT STATE CODE
225
INVALID REPORTING AGENT ZIP CODE
230
INVALID TAX PERIOD
235
INVALID TAX RETURN TYPE
270
DUPLICATE TAXPAYER EIN
X12 SEGMENT ERROR MESSAGE
ELF ERROR
ERROR CODE
____________________________________________________________________
300
MANDATORY SEGMENT NOT PRESENT
305
INVALID SEGMENT
310
INVALID SEGMENT MAXIMUM USAGE
315
INVALID SEGMENT GROUP LOOP REPEAT COUNT
X12 SEGMENT DATA ELEMENT ERROR MESSAGE
ELF ERROR
ERROR CODE
____________________________________________________________________
400
MANDATORY SEGMENT DATA ELEMENT NOT PRESENT
405
INVALID SEGMENT DATA ELEMENT
410
INVALID SEGMENT DATA ELEMENT LENGTH
415
INVALID SEGMENT DATA ELEMENT VALUE
7.5 941 e-file IRS EMS Interchange Rejection (TA1 Segment)
7.5.1 941 e-file IRS EMS Interchange Rejection (TA1 Segment) Format
Seg. Segment or Data Elem. Field Field Req. Data
ID Element No. Length Type Des. Field
Description Min/Max Contents
_____________________________________________________________________
ISA Interchange This segment starts the interchange and is
Control Mandatory.
Header
ISA01 Auth. Infor. I01 2/2 ID M Use code 00 for
Qualifier Null Field
ISA02 Auth. Infor. I02 10/10 AN M Enter^^^^^^^^^^
(^ = Space Fill
char.) Must be
spaced filled to
10 Chars.
ISA03 Security Infor. I03 2/2 ID M Use code 00 for
Qualifier Null Field
ISA04 Security Infor. I04 10/10 AN M Enter^^^^^^^^^^
(^ = Space Fill
char.) Must be
spaced filled to
10 Chars.
ISA05 Interchange ID I05 2/2 ID M Use code ZZ for
Qualifier Mutually
Defined
ISA06 Interchange I06 15/15 AN M Enter IRSETR
Sender ID ^^^^^^^^^
(^ = Space Fill
Character) Must
be spaced filled
to 15 Chars.
ISA07 Interchange ID I05 2/2 ID M Use Code ZZ for
Qualifier Mutually
Defined
ISA08 Interchange I07 15/15 AN M Enter
Receiver ID ETRTP^^^^^^^^^^
(^ = Space Fill
Character) Must
be spaced filled
to 15 Chars.
ISA09 Interchange I08 6/6 DT M Computer
Date generated date
in form YYMMDD
ISA10 Interchange Time I09 4/4 TM M Computer
generated time
in form HHMM
ISA11 Interchange I10 1/1 ID M Code U for US
Control EDI community
Standards ID
ISA12 Interchange I11 5/5 ID M Use Interchange
Control Control Version
Version Number Number 00303,
00304, or 00305
(The Interchange
Control Version
Number will be
the same as the
one sent in the
941 E-File
Filing
Interchange or,
if the Version
Number sent is
not 00303,
00304, or 00305,
then the Version
Number will
default to
00303)
ISA13 Interchange I12 9/9 N0 M Interchange
Control control number
Number assigned by the
sender
ISA14 Acknowledgement I13 1/1 ID M Use code 0 for
No Requested
Interchange
Acknowledgement
Requested
ISA15 Test Indicator I14 1/1 ID M Use code T for
Test or code P
for Production
(This will be
the code sent in
the 941 e-file
Filing or, if
the code sent is
not a T or P,
then this code
will default to
T)
ISA16 Subelement I15 1/1 AN M Enter a
Separator Hexadecimal 3A
for the
subelement
separator
Example:
ISA~00~^^^^^^^^^^~00~^^^^^^^^^^~ZZ~IRSETR^^^^^^^^^^~ZZ~
ETRTP^^^^^^^^^^ ~941030~0121~U~00303~000000025~0~T~:\
(^ = Space Fill Character and : = Hex 3A)
TA1 Interchange This segment is
Mandatory.
Acknowledgement
Segment
TA101 Interchange I12 9/9 N0 M Interchange
Control Control Number
Number (ISA13) of the
ISA segment of
the interchange
for which the
acknowledgement
was prepared or,
if undetermined,
will default to
999999999.
TA102 Interchange I08 6/6 DT M Interchange Date
Date (ISA09) of the
ISA segment of
the interchange
for which the
acknowledgement
was prepared or,
if undetermined,
will default to
999999.
TA103 Interchange Time I09 4/4 TM M Interchange Time
(ISA10) of the
ISA segment of
the interchange
for which the
acknowledgement
was prepared or,
if undetermined,
will default to
9999.
TA104 Interchange I17 1/1 ID M Use code R for
Acknowledgement "The Transmitted
Code Interchange
Control
Structure Header
and Trailer are
Rejected because
of Errors".
TA105 Interchange I18 3/3 ID M Use code 024 for
Note Code "Invalid
Interchange
Content".
Example: TA1~999999999~999999~9999~R~024\
IEA Interchange This segment is
Mandatory.
Control
Trailer
IEA01 Number of I16 1/1 N0 M This value will
Included always be
Functional Zero.
Groups
IEA02 Interchange I12 9/9 N0 M Generated by
Control translator
Number (Same number as
in ISA13)
Example: IEA~0~000000025\
7.5.2 941 e-file IRS EMS Interchange Rejection (TA1 Segment) Example
EDI Transmission Data Explanation
____________________________________________________________________
ISA~00~^^^^^^^^^^~00~^^^^^^ Interchange Control Header
^^^^~ZZ~ IRSETR^^^^^^^^^~ZZ segment, 00 = Null Field,
~ETRTP^^^^^^^^^ ^~941030~0121~U ^^^^^^^^^^ = Null Field, 00 = Null
~00303~000000025-0~T~:\ Field, ^^^^^^^^^^ Null Field,
ZZ for IRSETR^^^^^^^^^, ZZ for
ETRTP^^^^^^^^^^, October 30, 1994 =
Interchange date, Time = 01:21, U
for X12 for Interchange Control
Standards ID, 00303 = X12 Version 3
Release 3, 000000025 = Interchange
control number, 0 = No
Acknowledgement requested, T = Test
data, : = subelement delimiter
TA1~999999999~999999~9999~R~024\ Interchange Acknowledgement
Segment, Interchange control number
= 999999999 (default value), date
of interchange = 999999 (default
value), time of interchange = 9999
(default value), R for Rejected,
and code 024 for Invalid
Interchange Content.
IEA~0~000000025\ Interchange Control Trailer, 0 =
Number of Functional Groups,
000000025 = Interchange control
number
Symbol Legend: \ = Segment Delimiter, ~ (Tilde) = Data Element
Delimiter, ^ = Space Fill Character, and : = Subelement Delimiter
7.6 941 e-file Data Element Codes
IRS
ASC X12 Data 941 Field
Element Number Code Code TS Seg. Record Identification
and Name Value Description ID ID Type /Notes
_____________________________________________________________________
I01-Auth. 00 No Auth. ISA01 For 151, 824,
Info. Info. TA1
Qualifier Present Acceptance,
and EDAF
Rejection
Interchanges
I01-Auth. 03 Additional ISA01 For 838/813
Info. ID. Info. Interchange
Qualifier only
I03-Security 00 No Security ISA03 For all
Info. Infor. interchanges
Qualifier Present
I05- ZZ Mutually ISA05 For all
Interchange ID Defined interchanges
Qualifier
I05- ZZ Mutually ISA07 For all
Interchange ID Defined interchanges
Qualifier
I10- U U. S. EDI ISA11 For all
Interchange Community or interchanges
Control ASC X12,
Standards Id TDCC, and
UCS
I11- 00303 Draft ISA12 For all
Interchange Standard For interchanges
Control Trial Use
Version No. Approved for
Publication
by ASC X12
Procedures
Review
Board
Through
October
1992
I11- 00304 Draft ISA12 For all
Interchange Standard For interchanges
Control Trial Use
Version No. Approved for
Publication
by ASC X12
Procedures
Review
Board
Through
October
1993
I11- 00305 Draft ISA12 For all
Interchange Standard For interchanges
Control Trial Use
Version No. Approved for
Publication
by ASC X12
Procedures
Review
Board
Through
October
1994
I13- 0 No ISA14 For 824, 151,
Acknowledgement Interchange TA1
Requested Ack. Acceptance,
Requested and EDAF
Rejection
Interchanges
I13- 1 Interchange ISA14 For 838/813
Acknowledgement Ack. Interchange
Requested Requested only
I14- Test P Production ISA15 For all
Indicator Data interchanges
containing
production
data
I14- Test T Test Data ISA15 For All
Indicator interchanges
containing
test data
I17- A The TA104 For TA1
Interchange transmitted Acceptance
Acknowledgement interchange Interchange
Code Control only
Structure
Header and
Trailer
have been
Received
and have
no errors.
I17- R The TA104 For EDAF
Interchange transmitted Rejection
Acknowledgement interchange Interchange
Code Control only
Structure
Header and
Trailer are
rejected
because of
errors.
I18- 000 No Error TA105 For TA1
Interchange Acceptance
Note Code Interchange
only
I18- 024 Invalid TA105 For EDAF
Interchange Interchange Rejection
Note Code Content Interchange
only
DE 66- 24 EIN 813 BT107 B EIN -
Identification (Employer's Employer
Code Qualifier Identifi-
cation
Number)
838 N103 A Reporting
Agents EIN
151 BT107 Employer EIN
in Appl. Ack.
DE 66- 47 Tax 813 BT103 B Tax
Identification Authority Authority
Code Qualifier Identifi-
cation
151 BTI03 Indicates
Tax
Authority in
the
Application
Ack.
DE 98- Entity 36 Employer 813 N101 B First Name
Identifier Name Line -
Code Employer
DE 98- Entity 41 Submitter 838 PLA02 A Indicates
Identifier Reporting
Code Agent
Information
Loop
N101 A Reporting
Agent's
First Name
Line
DE 98- Entity C1 In Care of 838 N101 A Reporting
Identifier Party 1 Agent's
Code Second Name
Line
DE 110- BR Batch 824 OTI01 Indicates
Application Reject transaction
Acknowledgement set purpose
Code
DE 128- BT Batch 151 REF01 Indicates
Reference Number ISA Control
Number Number for
Qualifier Acknowledged
interchange
824 OTI02 Indicates
ISA Control
Number for
Acknowledged
Interchange
DE 128- PE Plant 824 REF01 Indicates
Reference Number IRS Computing
Number Center
Qualifier
DE 128- T3 Tax 813 TFS01 B Indicates Tax
Reference Schedule Schedule B
Number Code TFS Loop (In
Qualifier version
003050, code
was dropped
by DISA but
placed back)
DE 128- T6 Tax Filing 813 BTI01 B Indicates
Reference Filing
Number
Qualifier
151 BTI01 Indicates
filing in
Application
ack.
DE 128- TN Transaction 151 REF01 Indicates ST
Reference Reference Control
Number Number Number for
Qualifier acknowledged
transaction
set
DE 128- X9 Internal 151 REF01 Indicates GS
Reference Control Control
Number Number Number for
Qualifier acknowledged
functional
group
DE 143- 838 Trading 838 ST01 For 838/813
Transaction Partner Interchange
Set ID Code Profile only
DE 143- 813 Electronic 813 ST01 For 838/813
Transaction Filing of Interchange
Set ID Code Tax Return only
Data
DE 143- 151 Electronic 151 ST01 For 151
Transaction Filing of Interchange
Set ID Code Tax Return only
Data
Acknowled-
gement
DE 143- 824 Application 824 ST01 For 824
Transaction Advice Interchange
Set ID Code only
DE 306- 5 Send 838 PLA01 A Required in
Action Code PLA Segment
DE 309- SP State/ 813 N405 B Indicates
Location Province Deposit State
Qualifier ID
DE 350- M01 First Month 813 FGS01 B Indicates
Assigned of Quarter first month
Identification of quarter
for Schedule
B
"01" is
numeric
DE 350- M02 Second 813 FGS01 B Indicates
Assigned Month of second month
Identification Quarter of quarter
for Schedule
B
"02" is
numeric
DE 350- M03 Third Month 813 FGS01 B Indicates
Assigned of Quarter third month
Identification of quarter
for Schedule
B
"03" is
numeric
DE 353- 00 Original 838 BTP01 A Required in
Transaction BTP segment
Set Purpose
Code
BPT06 A Required in
BTP segment
DE 353- 44 Rejection 824 BGN01 Indicates
Transaction transaction
Set Purpose set purpose
Code
DE 355- Unit IE Person 813 TIA05 B Indicates
or Basis of Number of
Measurement persons in a
Code TIA segment
DE 374- 327 Quarter 813 DTM01 B Date Quarter
Date/Time Ending Ended
Qualifier
DE 374- 391 Payroll 813 DTM01 B Date Final
Date/Time Period End Wages Paid
Qualifier
DE 455- X Accredited GS07 For all
Responsible Standards interchanges
Agency Code Committee with GS
X12 segment
DE 479- TD Trading GS01 For 838/813
Functional Partner Interchange
ID Code Profile only
DE 479- TF Electronic GS01 For 838/813
Functional Filing of Interchange
ID Code Tax Return only
Data
DE 479- TA Electronic GS01 For 151
Functional Filing of Interchange
ID Code Tax Return only
Data
Acknowled-
gement
DE 479- AG Application GS01 For 824
Functional Advice Rejection
ID Code Interchange
only
DE 480- 003030 Draft GS08 For all
Version/ Standard For interchanges
Release ID Trial Use with GS
Code Approved for segment
Publication
by ASC X12
Procedures
Review Board
Through
October 1992
DE 480- 003040 Draft GS08 For all
Version/ Standard For interchanges
Release ID Trial Use with GS
Code Approved for segment
Publication
by ASC X12
Procedures
Review Board
Through
October 1993
DE 480- 003050 Draft GS08 For all
Version/ Standard For interchanges
Release ID Trial Use with GS
Code Approved for segment
Publication
by ASC X12
Procedures
Review Board
Through
October 1994
DE 587- AT Accepted 151 BTA01 Indicates
Acknowledgement purpose of
Type acknowled-
gement
DE 587- RD Reject With 151 BTA01 Indicates
Acknowledgement Detail purpose of
Type acknowled-
gement
DE 640- TP Trading 838 BTP05 A Required in
Transaction Partner BTP segment
Set Type Code Information
DE 647- 024 Other 824 TED01 Required in
Appl. Error Unlisted TED segment
Cond. Code Reason
DE 721- Seg. Segment 824 TED03 Indicates
Segment ID ID Identifi- the Identifi-
Code cation -cation of
the segment
in error
DE 817 Form 941 Field Identification Seg. Notes
TIA01 ID
Code
____________________________________________________________________
1 Schedule B Indicator TIA01
2 Intermittent File Indicator TIA01
3 Address Change Indicator TIA01
4 Final Return Indicator TIA01
5 Adjustment Indicator Social Security and TIA01
Medicare
6 Adjustment Indicator Income Tax Withheld TIA01
7 Total Number of Employees TIA01
8 Total Wages and Tips TIA01
9 Amount of Income Tax Withheld TIA01
14 Sign for Adjustment to Preceding Quarters TIA01
15 Adjustment of Withheld Income Tax for TIA01
Preceding Quarters
16 Sign for Adjusted Total Tax Withheld TIA01
17 Adjusted Total Income Tax Withheld TIA01
18 Taxable Social Security Wages TIA01
19 Tax on Taxable Social Security Wages TIA01
20 Taxable Social Security Tips TIA01
21 Tax on Taxable Social Security Tips TIA01
22 Taxable Medicare Wages and Tips TIA01
23 Tax on Medicare Wages and Tips TIA01
24 Total Social Security & Medicare Taxes TIA01
25 Sign for Adjustment to Social Security and TIA01
Medicare Taxes
26 Adjustment to Social Security & Medicare Taxes TIA01
92 Sign for Sick Pay TIA01
82 Sick Pay TIA01
93 Sign for Fractions of Cents TIA01
83 Fractions of Cents TIA01
94 Sign for Other Adjustments TIA01
84 Other Adjustment TIA01
27 Sign for Adjusted Total of Social Security and TIA01
Medicare Taxes
28 Adjusted Total of Soc. Sec. & Medicare Taxes TIA01
29 Total Taxes TIA01
30 Advanced Earned Income Credit TIA01
31 Net Taxes TIA01
33 Total Taxes Deposited plus Overpayment from TIA01
Previous Quarter
81 Balance Due TIA01
34 Overpayment from Previous Quarter TIA01
35 Excess TIA01
36 Credit Elect Indicator TIA01
37 Total Taxes Deposited for this Quarter TIA01
39 Liability First Month TIA01
40 Liability Second Month TIA01
41 Liability Third Month TIA01
42 Total Liability for Quarter TIA01
DE 817 Field Ids for each day will repeat for
each month. This section will be placed in a
separate FGS loop with the assigned ID of M01.
43 Tax Liability Month 1 Day 1 TIA01
44 Tax Liability Month 1 Day 2 TIA01
45 Tax Liability Month 1 Day 3 TIA01
46 Tax Liability Month 1 Day 4 TIA01
47 Tax Liability Month 1 Day 5 TIA01
48 Tax Liability Month 1 Day 6 TIA01
49 Tax Liability Month 1 Day 7 TIA01
50 Tax Liability Month 1 Day 8 TIA01
51 Tax Liability Month 1 Day 9 TIA01
52 Tax Liability Month 1 Day 10 TIA01
53 Tax Liability Month 1 Day 11 TIA01
54 Tax Liability Month 1 Day 12 TIA01
55 Tax Liability Month 1 Day 13 TIA01
56 Tax Liability Month 1 Day 14 TIA01
57 Tax Liability Month 1 Day 15 TIA01
58 Tax Liability Month 1 Day 16 TIA01
59 Tax Liability Month 1 Day 17 TIA01
60 Tax Liability Month 1 Day 18 TIA01
61 Tax Liability Month 1 Day 19 TIA01
62 Tax Liability Month 1 Day 20 TIA01
63 Tax Liability Month 1 Day 21 TIA01
64 Tax Liability Month 1 Day 22 TIA01
65 Tax Liability Month 1 Day 23 TIA01
66 Tax Liability Month 1 Day 24 TIA01
67 Tax Liability Month 1 Day 25 TIA01
68 Tax Liability Month 1 Day 26 TIA01
69 Tax Liability Month 1 Day 27 TIA01
70 Tax Liability Month 1 Day 28 TIA01
71 Tax Liability Month 1 Day 29 TIA01
72 Tax Liability Month 1 Day 30 TIA01
73 Tax Liability Month 1 Day 31 TIA01
74 Tax Liability Month 1 Total TIA01
DE 817 Field Ids for each day will repeat for
the second month. This section will be placed
in a separate FGS loop with the assigned ID of
M02.
43 Tax Liability Month 2 Day 1 TIA01
44 Tax Liability Month 2 Day 2 TIA01
45 Tax Liability Month 2 Day 3 TIA01
46 Tax Liability Month 2 Day 4 TIA01
47 Tax Liability Month 2 Day 5 TIA01
48 Tax Liability Month 2 Day 6 TIA01
49 Tax Liability Month 2 Day 7 TIA01
50 Tax Liability Month 2 Day 8 TIA01
51 Tax Liability Month 2 Day 9 TIA01
52 Tax Liability Month 2 Day 10 TIA01
53 Tax Liability Month 2 Day 11 TIA01
54 Tax Liability Month 2 Day 12 TIA01
55 Tax Liability Month 2 Day 13 TIA01
56 Tax Liability Month 2 Day 14 TIA01
57 Tax Liability Month 2 Day 15 TIA01
58 Tax Liability Month 2 Day 16 TIA01
59 Tax Liability Month 2 Day 17 TIA01
60 Tax Liability Month 2 Day 18 TIA01
61 Tax Liability Month 2 Day 19 TIA01
62 Tax Liability Month 2 Day 20 TIA01
63 Tax Liability Month 2 Day 21 TIA01
64 Tax Liability Month 2 Day 22 TIA01
65 Tax Liability Month 2 Day 23 TIA01
66 Tax Liability Month 2 Day 24 TIA01
67 Tax Liability Month 2 Day 25 TIA01
68 Tax Liability Month 2 Day 26 TIA01
69 Tax Liability Month 2 Day 27 TIA01
70 Tax Liability Month 2 Day 28 TIA01
71 Tax Liability Month 2 Day 29 TIA01
72 Tax Liability Month 2 Day 30 TIA01
73 Tax Liability Month 2 Day 31 TIA01
74 Tax Liability Month 2 Total TIA01
DE 817 Field Ids for each day will repeat for
the third month. This section will be placed
in a separate FGS loop with the assigned ID
of M03.
43 Tax Liability Month 3 Day 1 TIA01
44 Tax Liability Month 3 Day 2 TIA01
45 Tax Liability Month 3 Day 3 TIA01
46 Tax Liability Month 3 Day 4 TIA01
47 Tax Liability Month 3 Day 5 TIA01
48 Tax Liability Month 3 Day 6 TIA01
49 Tax Liability Month 3 Day 7 TIA01
50 Tax Liability Month 3 Day 8 TIA01
51 Tax Liability Month 3 Day 9 TIA01
52 Tax Liability Month 3 Day 10 TIA01
53 Tax Liability Month 3 Day 11 TIA01
54 Tax Liability Month 3 Day 12 TIA01
55 Tax Liability Month 3 Day 13 TIA01
56 Tax Liability Month 3 Day 14 TIA01
57 Tax Liability Month 3 Day 15 TIA01
58 Tax Liability Month 3 Day 16 TIA01
59 Tax Liability Month 3 Day 17 TIA01
60 Tax Liability Month 3 Day 18 TIA01
61 Tax Liability Month 3 Day 19 TIA01
62 Tax Liability Month 3 Day 20 TIA01
63 Tax Liability Month 3 Day 21 TIA01
64 Tax Liability Month 3 Day 22 TIA01
65 Tax Liability Month 3 Day 23 TIA01
66 Tax Liability Month 3 Day 24 TIA01
67 Tax Liability Month 3 Day 25 TIA01
68 Tax Liability Month 3 Day 26 TIA01
69 Tax Liability Month 3 Day 27 TIA01
70 Tax Liability Month 3 Day 28 TIA01
71 Tax Liability Month 3 Day 29 TIA01
72 Tax Liability Month 3 Day 30 TIA01
73 Tax Liability Month 3 Day 31 TIA01
74 Tax Liability Month 3 Total TIA01
8.0 Exhibits
8.1 Sample Form 9041, Application/Registration for Electronic/Magnetic Media Filing of Business Returns
[The following graphic has been omitted:
Form
9041 Application/Registration for Electronic/Magnetic Media Filing of Business Returns]
8.2 State Abbreviations
State Code
______________________________________________
Alabama AL
Alaska AK
American Samoa AS
Arizona AZ
Arkansas AR
California CA
Colorado CO
Connecticut CT
Delaware DE
District of Columbia DC
Federated States of Micronesia FM
Florida FL
Georgia GA
Guam GU
Hawaii HI
Idaho ID
Illinois IL
Indiana IN
Iowa IA
Kansas KS
Kentucky KY
Louisiana LA
Maine ME
Marshall Islands MH
Maryland MD
Massachusetts MA
Michigan MI
Minnesota MN
Mississippi MS
Missouri MO
Montana MT
Nebraska NE
Nevada NV
New Hampshire NH
New Jersey NJ
New Mexico NM
New York NY
North Carolina NC
North Dakota ND
North Mariana Islands MP
Ohio OH
Oklahoma OK
Oregon OR
Palau PW
Pennsylvania PA
Puerto Rico PR
Rhode Island RI
South Carolina SC
South Dakota SD
Tennessee TN
Texas TX
Utah UT
Vermont VT
Virginia VA
Virgin Islands VI
Washington WA
West Virginia WV
Wisconsin WI
Wyoming WY
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
