Publication 1474 (12-2013) TECHNICAL SPECIFICATIONS GUIDE FOR REPORTING AGENT AUTHORIZATION AND FEDERAL TAX DEPOSITORS
Publication 1474 (12-2013)
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
Purpose
The purpose of this publication is to provide instructions and technical specifications for the preparation and submission of Form 8655, Reporting Agent Authorization, and Reporting Agent's List of clients/taxpayers for electronic fling. This publication includes the requirements for paper submission of Reporting Agent's List, file specifications, electronic record sequence order, processing criteria, record layouts, and exhibits. This publication should be used in conjunction with Revenue Procedure (Rev. Proc.) 2012-32, 2012-34 I.R.B. 267 (previously Rev. Proc. 2007-38, 2007-25 I.R.B. 1442).
The Form 8655 was revised December 2012. In this revision, entry blocks in Line 15 for Forma 944-PR, Planilla Para La Declaración Anual Del Patrono, and Form 944-SS, Employer's Annual Federal Tax Return, were removed due to these forms being obsolete for tax years after 2011. Exhibit 4 of this publication was previously updated to reflect obsolescence of those forms. The December 2012 revision of Form 8655 is shown in Exhibit 1.
Descriptions and requirements for an additional approved client identity authentication method for use in securing e-Signatures for Form 8655 and an additional approved e-Signature method for Form 8655 have been added in Section 01.03 of this publication.
Editorial changes have been made throughout this publication.
This publication is effective on the revision date printed on the cover leaf. All previous revisions are obsoleted.
Section 01. Submission Of Reporting Agent Authorizations (Raas)
Section 01.01
Reporting Agents must submit Reporting Agent's Lists and accompanying Forms 8655 according to the specifications provided in this publication. Taxpayers use Form 8655 to give the required Authorization for Reporting Agents to file/sign client/taxpayer employment tax returns and pay client/taxpayer tax according to the guidelines set forth in 2012-32, 2012-34 I.R.B. 267. Reporting Agents must comply with requirements to file/sign certain client/taxpayer employment tax returns and/or pay certain client/taxpayer tax electronically. For related information regarding IRS's e-file Program, refer to Publication 3112, IRS e-file Application and Participation, and Rev. Proc. 2007-40, 2007-26 I.R.B. 1488. For related information regarding the Electronic Federal Tax Payment System (EFTPS), refer to Publication 4169, Tax Professional Guide to Electronic Federal Tax Payment System, Rev. Proc. 2012-33, 2012-34 I.R.B. 272, and Rev. Proc. 97-33, 1997-2 C.B. 371. Copies of these publications and revenue procedures are available on the Internet at http://www.irs.gov or by calling (800) TAX-FORM ((800) 829-3676).
A new Authorization must be submitted to the Service for any increase or decrease in the scope of the authority of a Reporting Agent to act on behalf of the taxpayer, but the preceding Authorization regarding the taxpayer and the Reporting Agent shall remain in effect except as modified by the new Authorization. A new Authorization must also be submitted to the Service if a taxpayer appoints a new Reporting Agent. Receipt by the Service of an Authorization designating a new Reporting Agent terminates the authority of the prior Reporting Agent for all purposes for tax periods beginning on or after the effective date of the new Authorization. An Authorization designating a new Reporting Agent also terminates the authority of the prior Reporting Agent to receive duplicate copies of notices. For the tax periods beginning before the effective date of the new Authorization, the prior Reporting Agent retains the authority specified in the prior Authorization unless the taxpayer explicitly revokes the prior Authorization.
An Authorization does not relieve the taxpayer of the responsibility (or from liability for failing) to ensure that all tax returns are fled timely and that all FTDs and FTPs are made timely. RA's are required to provide a written statement in this regard to each taxpayer when it enters into a contract for services with the taxpayer and on at least a quarterly basis for as long as the RA provides services to the taxpayer. See Section 5.05 of Rev. Proc. 2012-32, 2012-34 I.R.B. 267 for more information.
Section 01.02
The initial Reporting Agent's List and accompanying Forms 8655 must be submitted prior to or at the same time as the Application to Participate in IRS e-fle Program is submitted.
Section 01.03
The Reporting Agent's List must be accompanied by the Forms 8655 signed by the taxpayer or authorized representative (See Rev. Proc. 2012-32, 2012-34 I.R.B. 267). An image on compact disc (CD), photocopy, or fax of the Forms 8655 is acceptable. Images provided on CD must be in Tagged Image File format (.tif).
New RAAs must be submitted on Form 8655 with a revision date of May 2005 or later, or on an approved substitute form as described in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.
An Authorization on the latest revision of Form 8655 is not required to replace an Authorization made on a prior revision, provided that:
1. The Authorization places no restriction on the medium for fling Forms 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, or Forms 941, Employer's Quarterly Federal Tax Return, and
2. The RA advises its client that Forms 940/941 may be fled electronically, and provides the client with the option of rejecting electronic fling as the medium for fling these forms. The RA may use the most efficient and timely method of clearly providing this notification to a client. A client's rejection of electronic fling for Forms 940/941 must be submitted in writing to the RA; and
3. The RA immediately removes any client from its electronic fling client base when the client rejects having Forms 940/941 fled electronically.
The Internal Revenue Service is exploring electronic signature (e-Signature) solutions for Authorizations on Form 8655.
Generally, a Reporting Agent securing an e-Signature for Form 8655 must exercise due diligence to ensure the taxpayer or their authorized representative is authorized to sign Form 8655 (as specified in Section 6.02 of Rev. Rev. Proc. 2012-32, 2012-34 I.R.B. 267 and in the General Instructions for Form 8655) by authenticating the signor's identity via one of the two approved methods specified in 1) below. The Reporting Agent must also capture and record an electronic signature of the taxpayer or their authorized representative using one of the two approved methods for electronically signed Forms 8655 specified in 2) below.
1. There are currently two approved methods for Reporting Agents to authenticate the identity of the person signing Form 8655:
a. An authorized representative of the Reporting Agent must visually inspect an official state or federal government-issued photo identification document to authenticate the identity of the taxpayer or authorized representative prior to their electronic signing of the Authorization. This visual inspection of official state or federal government-issued photo identification must occur in the physical presence of the taxpayer or authorized representative in a Point of Sale (POS) environment. The Reporting Agent must document and retain a record that this visual inspection of official state or federal government-issued photo identification was completed at the time an e-Signature was secured for Form 8655. Reporting Agents are not permitted to secure an electronic signature for Form 8655 from the taxpayer or their authorized representatives in the event that their identity cannot be verified via inspection of official state or federal government-issued photo identification.
b. Alternately, for purposes of electronically signing Form 8655, the Reporting Agent may contract with a third party provider offering commercial electronic signature authentication services to verify the identity of the taxpayer or their authorized representative. Such services must include a feature wherein some information known only to the taxpayer or their authorized representative (e.g. name, address, and truncated SSN of the taxpayer or their authorized representative) is obtained from the taxpayer or their authorized representative in a secure environment and passed to the third party provider for a return of a pass/fail identity authentication result to the Reporting Agent. This third party authentication method may be utilized in either remote or Point of Sale (POS) environments. The Reporting Agent must document and retain a record that the third party authentication process yielded a "pass" result at the time an e-Signature was secured for Form 8655. Optionally, Reporting Agents may adopt more rigorous third party authentication protocols such as utilizing commercial authentication services posing multiple Knowledge Based Authentication (KBA) questions for response by the taxpayer or their authorized representative in a real time environment. A Reporting Agent adopting a more rigorous third party authentication protocol must document and retain a record that the third party authentication process yielded a "pass" result at the time an e-Signature was secured for Form 8655. Reporting Agents are not permitted to secure an electronic signature for Form 8655 from the taxpayer or their authorized representatives in the event that the third party provider returns a "fail" result to the Reporting Agent.
2. After verifying the identity of the taxpayer or their authorized representative as specified above, a Reporting Agent may secure an electronic signature by means (only) of one of the following two approved methods for e-Signatures on Form 8655:
a. The Reporting Agent may secure and record an electronic signature by capturing the signature of a taxpayer or authorized representative for the purpose of signing Form 8655 on an electronic stylus device in a Point of Sale (POS) environment (only). The taxpayer or authorized representative must be informed that they are electronically signing the Authorization.
b. The Reporting Agent may secure an electronic signature for the purpose of signing Form 8655 by presenting the taxpayer or authorized representative the option on an electronic device (computer, tablet, etc.) to select a checkbox agreeing that by doing so they are electronically signing Form 8655. This checkbox must be selectable by the taxpayer or their authorized representative; it cannot be pre-populated on the electronic device being utilized to secure the electronic signature of the taxpayer or their authorized representative. The taxpayer or authorized representative must be informed via language incorporated within the checkbox option itself or in close proximity (immediately preceding, directly next to, or immediately succeeding) to the check box item that by selecting the checkbox they are electronically signing the Authorization. In addition to recording the selection of the checkbox, the Reporting Agent must capture and record the date and time of the signature event and the IP address of the electronic device on which the electronic signature was captured. This electronic signature method for Form 8655 may be utilized in either a remote environment through a secure portal or in a Point of Sale (POS) environment. Optionally, in addition to capturing the electronic signature event data described above, the Reporting Agent may choose to capture and record additional electronic data elements such as a signature facsimile created by a mouse device, a signature facsimile created by means of a generated font, a voice recording, etc. However, it is not permissible to substitute any optionally captured additional data elements for one of the two approved identity authentication methods for electronically signed Forms 8655 described above or in lieu of obtaining the agreement of the taxpayer or their authorized representative to electronically sign Form 8655 via the checkbox methodology described here.
Reporting Agents that adopt e-Signature methodologies discussed above are required to follow all other requirements for Authorizations, including but not limited to submitting paper copies of Authorizations to the Internal Revenue Service and retaining a copy or reproducible image of each completed, original Form 8655 as discussed in Section 03.01 of this publication. However, Reporting Agents that adopt e-Signature methodologies discussed above and who are required to file Reporting Agent's Lists electronically (exceeds the 100 per week submission threshold described in Section 01.05 of this publication and in
Rev. Proc. 2012-32, 2012-34 I.R.B. 267) will not be required to submit copies of such Authorizations when submitting the Reporting Agent's List. This publication will be updated in the event that additional e-Signature solutions are identified for the purpose of completing Authorizations.
Section 01.04
The IRS will accept and process to the Reporting Agents File (RAF) Authorizations for electronic signature/submission of Forms 940, 941 and 944, Employer's Annual Federal Tax Return.
The IRS will also accept and process to the RAF Authorizations for signing and filing on paper Forma 940-PR, Planilla Para La Declaración Anual Del Patrono-La Contribución Federal Para El Desempleo (FUTA), Forma 941-PR, Planilla Para La Declaración Federal Trimestral Del Patrono-La Contribución Federal Al Seguro Social Y Al Seguro Medicare, Form 941-SS, Employer's Quarterly Federal Tax Return, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Forma 943-PR, Planilla Para La Declaración Anual De La Contribución Federal Del Patrono De Empleados Agricolas, Form 944, Forma 944(SP), Declaración Federal Anual de Impuestos del Patrono o Empleador, Form 945, Annual Return of Withheld Federal Income Tax, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Federal Income Tax, Form CT-1, Employer's Annual Railroad Retirement Tax Return, and any amended or successor forms including Form 941-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund, Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund, Form 944-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund, and Form CT-1 X, Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund.
The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs) and Federal Tax Payments (FTPs) for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, 990-PF and 990-T.
The IRS will accept and process Authorizations for disclosure of confidential taxpayer information corresponding to the forms authorized for signing, fling, and/or making payments. The IRS will also accept and process Authorizations for disclosure of confidential taxpayer information to assist in responding to certain IRS notices relating to the Form W-2 and/or Form 1099 series information returns, and/or the Form 3921 or Form 3922 information returns. The authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the Form 1099 series is limited to years 2006 and subsequent. The authority for the Form 3921 or Form 3922 information returns is limited to years 2010 and subsequent.
Section 01.05
There are two methods of submitting the Reporting Agent's List: electronically or on paper. If the number of client/taxpayer submissions exceeds 100 per week, the Reporting Agent's List is required to be fled electronically. As of January 1, 2013, the sole allowable method for electronic submission of Reporting Agent's Lists will be via the Secure Data Transfer (SDT) system. Use of the SDT system requires the purchase of an electronic identity authentication certificate from a designated third party. At this time, the IRS is unable to support optional use of the SDT system for submission of Reporting Agent's Lists by Reporting Agents that are not otherwise required to file electronically (exceeds the 100 per week submission threshold described above and in Rev. Proc. 2012-32, 2012-34 I.R.B. 267). This publication will be updated if it is later determined that the IRS can support optional use of the SDT system for the purpose of submitting Reporting Agent's Lists.
Section 01.06
Reporting Agent's Lists submitted electronically must be submitted in accordance with the specifications in Sections 01.04 and 05 of this publication.
Section 01.07
Reporting Agent's Lists on paper must be submitted using the format indicated in Exhibit 2 of this publication or instructions in Rev. Proc. 2012-33 for Batch Filers and Bulk Filers. Reporting Agent's Lists and Forms 8655 must be submitted in ascending numerical order by Employer Identification Number (EIN).
Section 01.08
The IRS will validate the information on the Reporting Agent's List and the associated RAAs. If the Reporting Agent's List was submitted electronically, the IRS will return electronic add/error lists. If the Reporting Agent's List was submitted on paper, the IRS will return the paper listing reflecting add/error status. The validated Reporting Agent's List will include the Name Control for each employer.
Section 01.09
The following items must be included in the Reporting Agent's List. An example of the Reporting Agent's List is provided in Exhibit 2.
1. Name and Address of RA
2. RA's Employer Identification Number (EIN)
3. List Type - either Additions or Deletions. Separate lists must be prepared for additions and deletions.
4. Name of RA's Contact Person
5. Phone Number of RA's Contact Person
6. Client Account Number -- this is an optional field for benefit of RAs.
7. Taxpayer's Employer Identification Number (EIN)
8. Name Control -- leave blank. This will be entered by IRS during processing.
9. Name and Address of taxpayer - this should match the name on IRS records. For a sole proprietor, enter the owner's name.
Section 01.10
If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both the electronic file and the paper Reporting Agent's List is the same as for the initial listing submission, except the list or file type is designated as "delete."
Section 01.11
The RA should notify the IRS when the RA determines that it will no longer be fling tax returns or making FTD/FTP submissions for a taxpayer. This is accomplished by submitting a Reporting Agent's List, type "delete," either electronically or on paper.
Section 01.12
Paper Forms 8655 and Reporting Agent's Lists must be sent to the full address shown below to ensure proper delivery for submissions of RAAs:
Form 8655 and Paper Reporting Agent's Lists Delivery:
Internal Revenue Service Accounts Management Service Center MS 6748; RAF Team 1973 N. Rulon White Blvd. Ogden, UT 84404
Forms 8655 and paper Reporting Agent Lists may also be faxed to the RAF Team at (801) 620-4142.
Section 02. Submission Of Raas For Federal Tax Deposits (Ftds) And Federal Tax Payments (Ftps)
Section 02.01
The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs) and Federal Tax Payments (FTPs) for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, 990-PF and 990-T. A Reporting Agent must make FTDs and submit FTD information via EFTPS or the Federal Tax Application (FTA).
Section 02.02
These Authorizations will be used to verify the authority given by the taxpayer to an RA to make FTDs/FTPs on the taxpayer's behalf.
Section 03. Additional Information
Section 03.01
RAs must keep a copy or reproducible image of each completed, original Form 8655, designating that Reporting Agent as an agent for a taxpayer, at the RA's principal place of business and make it available for examination by the IRS until the period of limitations for assessment of tax for the last return fled pursuant to the Authorization expires.
Questions regarding this publication should be addressed to the RAF Team at the address shown in Section 01.12 above. This publication may be downloaded or printed from the Internet at http://www.irs.gov.
Information concerning the Electronic Federal Tax Payment System (EFTPS) may be obtained by calling EFTPS Customer Service at (800) 555-4477. For information or questions regarding the IRS e-File Program, call the e-Help Desk at (866) 255-0654.
Section 04. Conventions And Definitions
Section 04-01 Conventions
1. RAs submitting their initial, add or delete lists electronically must conform to the ASCII character set.
2. RAs that submit their initial, add or delete lists electronically via SDT must conform to the following file naming conventions:
Example:
aaaRAF5001###YYYYJJJ.txt
File Name Element Entry and/or Definition
aaa The initial characters of the file name must be
the 3 or 4 character Reporting Agent's SDT Account
Name.
RAF5001 The literal "RAF5001" identifies the project and
must follow the Reporting Agent's SDT Account
Name.
### This element must follow the literal "RAF5001" and
specifies the sequence number, in ascending order
beginning with "001", of the transmission made by
the Reporting Agent on a particular day. For
example, if the Reporting Agent submits three
files on a particular day, the first file would
contain the sequence number element "001", the
second file would contain "002" for this element,
and the third file name would contain "003" for
this element,
YYYY The current calendar year,
JJJ The current Julian date.
.txt Each electronic file name must include the file
name extension ".txt" in order to pass firewall
restrictions.
Section 04.02 Definitions
Element Description
ASCII American Standard Code for Information
Interchange
Blocked Records Two or more records grouped together.
Blocking Factors The number of records grouped together to form
a block.
b Denotes a blank position.
EIN Employer Identification Number.
File A file consists of all records submitted by an
RA.
FTD Federal Tax Deposit
Julian Date The number of the day of the year (1-365, or
1-366 for leap years
RA Reporting Agent
RAA Reporting Agent Authorization
Record A group of related fields of information
treated as a unit.
Reporting Agent A Reporting Agent is an accounting service,
franchiser, bank, service bureau, or other
entity authorized to perform payroll services
for other businesses.
Reporting Agent List A Reporting Agent's List identifies taxpayers
for whom an RA will perform authorized payroll
services.
Special Character Any character that is not a numeral, letter or
blank.
Taxpayer Person or organization liable for the filing of
returns and payment of tax. The taxpayer will
be held responsible for the completeness,
accuracy and timely submission of all returns
they are required to file and payments they are
required to submit.
YYYYMM YYYY = Four digit year; MM = ending month of
the tax period (01-12). Examples: first quarter
2012 returns = 201203; fourth quarter 2012
returns = 201212; calendar year 2012 returns
= 201212.
YYYYDDD YYYY = Four digit year; DDD = Julian Date.
Examples: January 1, 2012 = 2012001; February
21, 2012 = 201252.
Section 05. Electronic File Specifications
Section 05.01
An acceptable electronic file will contain the following:
REPORTING AGENT RECORD TAXPAYER RECORD(S) - one for each Authorization submitted END OF FILE TRAILER RECORD
Section 05.02 Record Length
The electronic file records prescribed in the specifications must be blocked at one record per block (400 character positions).
Section 05.03 Data
Only character data may be used. Numeric fields must be right justified with remaining unused positions zero filled. The only special characters permitted in the name lines of the Reporting Agent "RA" Record and Taxpayer "TP" Record(s) are "-" and "&". Special characters in the street address fields are limited to "-", "&", "%" or "/". Otherwise, characters must be numeric or alphabetic. All numeric data should be in unsigned ASCII characters (no binary data).
Section 05.04 Reporting Agent Record
The Reporting Agent Record identifies the RA that submits the RAAs and electronic file (see Exhibit 3). The Reporting Agent Record must immediately precede the first Taxpayer Record reported.
Section 05.05 Client/Taxpayer Records
Taxpayer Records contain information for each authorization contained in the file being submitted by the RA (see Exhibit 4). The number of Taxpayer Records appearing in the file should correspond to the number of RAAs being submitted. All Taxpayer Records in the file must be in ascending numerical order by EIN in the same manner required for paper listings.
All records will be blocked individually with no other records in the block. Records should have a blocking factor for which blocks will not exceed 400 character positions. All records must be fixed length. Fields identified as indicators should always carry a value if the field is applicable. Other fields must be left justified and blank filled on right. Also, blank fill all non-significant fields.
Section 05.06 End Of File Trailer Record
This record contains a count of all Taxpayer Records contained in the file (see Exhibit 5). The Trailer Record must be the last record in the electronic file.
Exhibit 1: Form 8655, Reporting Agent Authorization
[The following graphic has not been reproduced:
2012 Form 8655, Reporting Agent Authorization]
EXHIBIT 2: REPORTING AGENT'S LIST
REPORTING AGENT'S LIST
DATE OF LIST ________________
----------------------------------------------------------------------
Reporting Agent's Name _______________________________________________
Reporting Agent's Street Address _____________________________________
Reporting Agent's City, State, ZIP ___________________________________
Reporting Agent's Employer Identification Number _____________________
List Type (Additions or Deletions) ___________________________________
Name of Reporting Agent's Contact Person _____________________________
Phone Number of Reporting Agent's Contact Person _____________________
----------------------------------------------------------------------
Client Account Employer Name Control Taxpayer Name
Number (optional) Identification (IRS Supplied) and Address
Number
----------------------------------------------------------------------
10035 *12-00000XX Taxpayer One
1 First St
Firsttown, NY
10001
----------------------------------------------------------------------
10037 *32-0000XXX Taxpayer Two
2 Second St
Secondtown, NY
20002
----------------------------------------------------------------------
12345 *52-000XXXX Taxpayer Three
3 Third St
Thirdtown, NY
30003
----------------------------------------------------------------------
* Employer Identification Numbers must be listed in ascending
numerical order.
======================================================================
NOTE: The items listed under Client Account Number, Employer Identification Number, Name Control, and Taxpayer Name and Address are fictitious examples. The actual information for the taxpayer's Forms 8655 being submitted with the Reporting Agent's List should be entered. Only one copy of the Reporting Agent's List should be submitted, along with the Forms 8655, to the mailing address listed in Section 01.13 above.
EXHIBIT 3: REPORTING AGENT RECORD
This record must precede the first Taxpayer Record reported in the electronic file.
Record Position Element Name Entry and/or Definition
1-2 Record Type Enter "RA" to indicate
Reporting Agent header
record.
3-4 RA ID Number Enter the two digit
number assigned by IRS
for RAs with FTD/FTP
Authorization. If none
assigned, enter blanks.
5-13 RA EIN Enter nine digit EIN of RA.
Do not include hyphen
14-48 RA Name Enter first name line of RA.
Valid characters are
A-Z, 0-9, "-", "&" and one
blank between each word.
Invalid characters are the
comma, period, number
sign, apostrophe and
multiple blanks. Left justify
and blank fill.
49-83 RA Second Enter second name line of
Name Line RA, if desired (for Doing
Business As (DBA) or
Trading as (TA)). Valid
characters are A-Z, 0-9,
"-", "&" and one blank
between each word. Invalid
characters are the comma,
period, number sign,
apostrophe and multiple
blanks. Left justify and
blank fill.
84-118 RA Street Enter street address of
Address RA. Valid characters are
A-Z, 0-9, "-", "&", "%", "/" and
one blank between each
word. Invalid characters are
the period, number sign,
apostrophe and multiple
blanks. Left justify and
blank fill.
119-138 RA City Enter city of RA. Valid
characters are A-Z, 0-9, "-"
and one blank. Left justify
and blank fill.
139-140 RA State Enter state code of RA.
Code
141-149 RA Zip Enter zip code of RA.
Code
150-159 RA Phone Enter ten digit primary
Number contact phone number
for RA. Do not include
hyphens.
160-195 RA Contact Enter name of primary
Point contact for RA.
196-400 Reserved Enter blanks.
EXHIBIT 4: TAXPAYER RECORD
A Taxpayer Record is required for each Form 8655 being submitted.
Record Position Element Name Entry and/or Definition
1-2 Taxpayer Enter "TP" to indicate a
Record Type Taxpayer Record.
3-11 Taxpayer EIN Enter the 9 digit EIN of
the taxpayer. Do not enter
hyphens. The list must be in
ascending numerical order
12-46 Taxpayer Enter name of taxpayer.
Name Valid characters are A-Z,
0-9, "-", "&" and one blank
between each word. Invalid
characters are the comma,
period, number sign,
apostrophe and multiple
blanks. Left justify and
blank fill.
47-50 Taxpayer Enter name control of
Name Control taxpayer as provided by
IRS. Enter only in delete
files.
51-85 Taxpayer Enter street address of
Street taxpayer. Valid characters
Address are A-Z, 0-9, "-", "&", "%", "/"
and one blank between
each word. Invalid
characters are the period,
number sign, apostrophe
and multiple blanks. Foreign
Address: Enter street
address, including province
and mailing code. For
example, Champs Elysee
75307 Paris. Left justify and
blank fill.
86-105 Taxpayer Enter city of taxpayer. Valid
City characters are A-Z, 0-9,
"-" and one blank. Foreign
Address: Enter name of
country. Left justify and
blank fill.
106-107 Taxpayer Enter state code of
State Code taxpayer. Foreign Address:
Enter ".."
108-116 Taxpayer Zip Enter zip code of taxpayer.
Code Foreign Address: Blank fill.
117-126 Client Enter client account
Account number if desired. Left
Number justify and blank fill. Field
may be left blank if desired.
127 Disclosure Always enter "N". An RAA
Indicator that allows fling of returns
and making payments
also allows disclosure of
information to the IRA
128 Notice Enter "N" if authorized to
Indicator receive copies of taxpayer's
notices. If not, blank fill.
129-132 W2 Year Enter the beginning year
in YYYY format if RAA
contains an authorization
for Form W-2 series
information returns. If not,
blank fill. W2 Year cannot be
earlier than 2004. Enter the
ending year in YYYY format
to terminate the RAA.
133-136 1099 Year Enter the beginning year
in YYYY format if RAA
contains an authorization
for Form 1099 series
information returns. If not,
blank fill. 1099 Year cannot
be earlier than 2006. Enter
the ending year in YYYY
format to terminate the
RAA.
137 940 Enter "Y" if RAA contains
Indicator authorization for fling Form 940
returns. If not, blank fill.
138-143 940 Tax Enter the beginning year
Period in YYYY12 format if RAA
is for Form 940 returns.
Enter year of last return to
be signed/fled by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 940 Indicator is
blank.
144 940 Action Enter "A" if RAA for Form 940
Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 940 Indicator is
blank.
145 941 Enter "Y" if RAA contains
Indicator authorization for fling Form 941
returns. If not, blank fill.
146-151 941 Tax Enter the beginning period
Period in YYYYMM format (MM
must be 03, 06, 09, or 12)
if RAA is for Form 941
returns. Enter period of last
return to be signed/fled by
RA in YYYYMM format if
RAA is being terminated.
Leave blank if 941 Indicator
is blank.
152 941 Action Enter "A" if RAA for Form 941
Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 941 Indicator is
blank.
153 940 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 940.
If not, blank fill.
154-159 940 FTD Tax Enter the beginning period
Period in YYYYMM format (MM
must be 01-12) for FTDs/FTPs
for Forms 940. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 940 FTD Indicator
is blank.
160 940 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/FTPs
for Forms 940 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 940 FTD
Indicator is blank.
161 941 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 941.
If not, blank fill.
162-167 941 FTD Tax Enter the beginning period
Period in YYYYMM format (MM
must be 01-12) if RAA is for
FTDs/FTPs for Forms 941.
Enter the last period for
which RA is to make FTDs/FTPs
in YYYYMM format
if RAA is being terminated.
Leave blank if 941 FTD
Indicator is blank.
168 941 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/FTPs
for Forms 941 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 941 FTD
Indicator is blank.
169 943 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 943.
If not, blank fill.
170-175 943 FTD Tax Enter the beginning period
Period in YYYYMM format (MM
must be 01-12) for FTDs/FTPs
for Forms 943. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 943 FTD Indicator
is blank.
176 943 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/FTPs
for Forms 943 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 943 FTD
Indicator is blank.
177 944 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 944.
If not, blank fill.
178-183 944 FTD Tax Enter the beginning period
Period in YYYYMM format (MM
must be 01-12) for FTDs/FTPs
for Forms 944. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 944 FTD Indicator
is blank.
184 944 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/FTPs
for Forms 944 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 944 FTD
Indicator is blank.
185 945 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 945.
If not, blank fill
186-191 945 FTD Tax Enter the beginning period
Period in YYYYMM format (MM
must be 01-12) for FTDs/FTPs
for Forms 945. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 945 FTD Indicator
is blank.
192 945 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/FTPs
for Forms 945 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 945 FTD
Indicator is blank
193 720 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 720.
If not, blank fill.
194-199 720 FTD Tax Enter the beginning period
Period in YYYYMM format (MM
must be 01-12) for FTDs/FTPs
for Forms 720. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 720 FTD Indicator
is blank.
200 720 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/FTPs
for Forms 720 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 720 FTD
Indicator is blank.
201 1042 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 1042.
If not, blank fill.
202-207 1042 FTD Enter the beginning period
Tax Period in YYYYMM format (MM
must be 01-12) for FTDs/
FTPs for Forms 1042. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 1042 FTD Indicator
is blank.
208 1042 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/
FTPs for Forms 1042 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 1042 FTD
Indicator is blank.
209 1120 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 1120.
If not, blank fill.
210-215 1120 FTD Enter the beginning period
Tax Period in YYYYMM format (MM
must be 01-12) for FTDs/
FTPs for Forms 1120. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 1120 FTD Indicator
is blank.
216 120 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/
FTPs for Forms 1120 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 1120 FTD
Indicator is blank.
217 1041 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 1041.
If not, blank fill.
218-223 1041 FTD Enter the beginning period
Tax Period in YYYYMM format (MM
must be 01-12) for FTDs/
FTPs for Forms 1041. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if 1041 FTD Indicator
is blank.
224 1041 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/
FTPs for Forms 1041 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 1041 FTD
Indicator is blank.
225 CT-1 FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms CT-1.
If not, blank fill.
226-231 CT-1 FTD Enter the beginning period
Tax Period in YYYYMM format (MM
must be 01-12) for FTDs/
FTPs for Forms CT-1. Enter
the last period for which
RA is to make FTDs/FTPs
in YYYYMM format if RAA
is being terminated. Leave
blank if CT-1 FTD Indicator
is blank.
232 CT-1 FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/
FTPs for Forms CT-1 is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if CT-1 FTD
Indicator is blank.
233 944SS Enter "Y" if RAA contains
Indicator authorization for filing
Form 944-SS returns (not valid
for years after 2011). If not,
blank fill.
234-239 944SS Enter the beginning year
Tax Period in YYYY12 format if RAA
is for Form 944-SS returns
(not valid for years after
2011). Enter year of last
return to be signed/filed
by RA in YYYY12 format if
RAA is being terminated.
Leave blank if 944SS
Indicator is blank.
240 944SS Enter "A" if RAA for Form 944-SS
Action Code returns is being
submitted (not valid for
years after 2011). Enter "D"
if RAA is being terminated.
Leave blank if 944SS
Indicator is blank.
241 990T FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 990-T.
If not, blank fill.
242-247 990T FTD Enter the beginning period
Tax Period in YYYYMM format (MM
must be 01-12) for FTDs/
FTPs for Forms 990-T.
Enter the last period for
which RA is to make FTDs/
FTPs in YYYYMM format
if RAA is being terminated.
Leave blank if 990T FTD
Indicator is blank.
248 990T FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/
FTPs for Forms 990-T is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 990T FTD
Indicator is blank.
249 990PF FTD Enter "Y" if RAA is for
Indicator FTDs/FTPs for Forms 990-PF.
If not, blank fill.
250-255 990PF FTD Enter the beginning period
Tax Period in YYYYMM format (MM
must be 01-12) for FTDs/
FTPs for Forms 990-PF.
Enter the last period for
which RA is to make FTDs/
FTPs in YYYYMM format
if RAA is being terminated.
Leave blank if 990PF FTD
Indicator is blank.
256 990PF FTD Enter "A" if RAA containing
Action Code an authorization for FTDs/
FTPs for Forms 990-PF is
being submitted. Enter "D"
if RAA is being terminated.
Leave blank if 990PF FTD
Indicator is blank.
257 940PR Enter "Y" if RAA contains
Indicator authorization for filing
Form 940-PR returns. If not,
blank fill.
258-263 940PR Enter the beginning year in
Tax Period YYYY12 format if RAA is
for Form 940-PR returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 940PR Indicator is
blank.
264 940PR Enter "A" if RAA for Form 940-PR
Action Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 940PR Indicator is
blank.
265 941PR Enter "Y" if RAA contains
Indicator authorization for filing Form 941-PR
returns. If not, blank
fill.
266-271 941PR Enter the beginning period
Tax Period in YYYYMM format (MM
must be 03, 06, 09, or 12)
if RAA is for Form 941-PR
returns. Enter period of last
return to be signed/filed by
RA in YYYYMM format if
RAA is being terminated.
Leave blank if 941PR
Indicator is blank.
272 941PR Enter "A" if RAA for Form 941-PR
Action Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 941PR Indicator is
blank.
273 943 Enter "Y" if RAA contains
Indicator authorization for filing Form 943
returns. If not, blank fill.
274-279 943 Tax Enter the beginning year
Period in YYYY12 format if RAA
is for Form 943 returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 943 Indicator is
blank.
280 943 Action Enter "A" if RAA for Form 943
Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 943 Indicator is
blank.
281 944 Enter "Y" if RAA contains
Indicator authorization for filing Form 944
returns. If not, blank fill.
282-287 944 Tax Enter the beginning year
Period in YYYY12 format if RAA
is for Form 944 returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 944 Indicator is
blank.
288 944 Action Enter "A" if RAA for Form 944
Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 944 Indicator is
blank.
289 945 Enter "Y" if RAA contains
Indicator authorization for filing Form 945
returns. If not, blank fill.
290-295 945 Tax Enter the beginning year
Period in YYYY12 format if RAA
is for Form 945 returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 945 Indicator is
blank.
296 945 Action Enter "A" if RAA for Form 945
Code returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 945 Indicator is
blank.
297 943PR Enter "Y" if RAA contains
Indicator authorization for filing Form 943-PR
returns. If not,
blank fill.
298-303 943PR Tax Enter the beginning year in
Period YYYY12 format if RAA is
for Form 943-PR returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 943PR Indicator is
blank.
304 943PR Action Enter "A" if RAA for
Code Form 943-PR returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 943PR Indicator is
blank.
305 944PR Enter "Y" if RAA contains
Indicator authorization for filing
Form 944-PR returns (not valid
for years after 2011). If not,
blank fill.
306-311 944PR Tax Enter the beginning year in
Period YYYY12 format if RAA is for
Form 944-PR returns (not
valid for years after 2011).
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 944PR Indicator is
blank.
312 944PR Action Enter "A" if RAA for
Code Form 944-PR returns is being
submitted (not valid for
years after 2011). Enter "D"
if RAA is being terminated.
Leave blank if 944PR
Indicator is blank.
313 941SS Enter "Y" if RAA contains
Indicator authorization for filing
Form 941-SS returns. If not, blank
fill.
314-319 941SS Tax Enter the beginning period
Period in YYYYMM format (MM
must be 03, 06, 09, or 12)
if RAA is for Form 941-SS
returns. Enter period of last
return to be signed/filed by
RA in YYYYMM format if
RAA is being terminated.
Leave blank if 941SS
Indicator is blank.
320 941SS Action Enter "A" if RAA for
Code Form 941-SS returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 944SS Indicator is
blank.
321 CT-1 Enter "Y" if RAA contains
Indicator authorization for filing
Form CT-1 returns. If not, blank
fill.
322-327 CT-1 Tax Enter the beginning year
Period in YYYY12 format if RAA
is for Form CT-1 returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if CT-1 Indicator is
blank.
328 CT-1 Action Enter "A" if RAA for
Code Form CT-1 returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if CT-1 Indicator is
blank.
329 1042 Enter "Y" if RAA contains
Indicator authorization for filing
Form 1042 returns. If not, blank
fill.
330-335 1042 Tax Enter the beginning year
Period in YYYY12 format if RAA
is for Form 1042 returns.
Enter year of last return to
be signed/filed by RA in
YYYY12 format if RAA is
being terminated. Leave
blank if 1042 Indicator is
blank.
336 1042 Action Enter "A" if RAA for
Code Form 1042 returns is being
submitted. Enter "D" if RAA
is being terminated. Leave
blank if 1042 Indicator is
blank.
337-340 3921/3922 Enter the beginning year
Year in YYYY format if RAA
contains an authorization
for Form 3921 and 3922
information returns. If not,
blank fill. 3921/3922 year
cannot be earlier than 2010.
Enter the ending year in
YYYY format to terminate
the RAA.
341-400 Reserved for Enter blanks.
future use
EXHIBIT 5: END OF FILE TRAILER RECORD
This record type must be the last record in the RAs electronic file.
Record Position Element Name Entry and/or Definition
1 Record Type Enter "E."
2-7 # of TP Enter the sum of TP
Records Records you are reporting
in the file. Zero fill to
the left. Use numeric
characters without a sign
representation.
8-400 Reserved Enter blanks.
- Institutional AuthorsInternal Revenue Service
- Jurisdictions
- LanguageEnglish
