Internal Revenue Bulletin 2000-21 (PDF rendition): IRS Revenue Rulings

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

EMPLOYEE PLANS
Rev. Rul. 2000–27, page 1016.
Qualified cash or deferred arrangements; separation
from service.The sale of less than substantially all of the as-
sets of a trade or business to an unrelated employer does not
preclude a distribution to affected participants in a section
401(k) plan on account of separation from service.
Notice 2000–27, page 1116.
Weighted average interest rate update.The weighted av-
erage interest rate for May 2000 and the resulting permissible
range of interest rates used to calculate current liability for pur-
poses of the full funding limitation of section 412(c)(7) of the
Code are set forth.
EXCISE TAX
Notice 2000–28, page 1116.
Coal; imposition of tax.This notice provides rules for
making a nontaxable sale or obtaining a credit or refund of
the coal excise tax under section 4121 of the Code for coal
that is in the stream of export when sold by the producer
and is actually exported.
ADMINISTRATIVE
Rev. Proc. 2000–23, page 1018.
Specifications for private printing of substitute Forms
W-2 and W-3.Specifications are set forth for the private
printing of paper substitutes for tax year 2000 Form W-2,
Wage and Tax Statement, and Form W-3, Transmittal of
Wage and Tax Statements. Rev. Proc. 99–24 superseded.
Rev. Proc. 2000–25, page 1033.
Magnetic media; electronic filing; 2000 form specifi-
cations.Specifications are set forth for the magnetic or
electronic filing of 2000 Forms 1098, 1099, 5498, and
W-2G. Rev. Proc. 99–29 superseded.
Announcement 2000–47, page 1118.
This is the schedule for the 2000 IRS/SSA Information Re-
porting Seminars.
Internal Revenue
bbuulllleettiinn
Bulletin No. 2000–21
May 22, 2000
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
Department of the Treasury
Internal Revenue Service
Finding Lists begin on page ii.
Announcements of Disbarments and Suspensions begin on page 1119.

May 22, 20002000–21 I.R.B.
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly and may be obtained
from the Superintendent of Documents on a subscription
basis. Bulletin contents are consolidated semiannually into
Cumulative Bulletins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of in-
ternal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings
to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature
are deleted to prevent unwarranted invasions of privacy and
to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have
the force and effect of Treasury Department Regulations,
but they may be used as precedents. Unpublished rulings
will not be relied on, used, or cited as precedents by Service
personnel in the disposition of other cases. In applying pub-
lished rulings and procedures, the effect of subsequent leg-
islation, regulations, court decisions, rulings, and proce-
dures must be considered, and Service personnel and oth-
ers concerned are cautioned against reaching the same con-
clusions in other cases unless the facts and circumstances
are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions, and Subpart B, Legislation and Related
Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and Sub-
parts. Also included in this part are Bank Secrecy Act Admin-
istrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The first Bulletin for each month includes a cumulative index
for the matters published during the preceding months.
These monthly indexes are cumulated on a semiannual basis,
and are published in the first Bulletin of the succeeding semi-
annual period, respectively.
The IRS Mission
Provide America’s taxpayers top quality service by help-
ing them understand and meet their tax responsibilities
and by applying the tax law with integrity and fairness to
all.
Introduction
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

May 22, 200010162000–21 I.R.B.
Section 401.—Qualified
Pension, Profit-Sharing, and
Stock Bonus Plans
26 CFR 1.401(k)–1: Certain cash or deferred
arrangements.
Qualified cash or deferred arrange-
ments; separation from service.The
sale of less than substantially all of the as-
sets of a trade or business to an unrelated
employer does not preclude a distribution
to affected participants in a section 401(k)
plan on account of separation from ser-
vice.
Rev. Rul. 2000–27
ISSUE
Will a distribution of amounts deferred
by an employee under a cash or deferred
arrangement under § 401(k) of the Inter-
nal Revenue Code be considered to have
been made earlier than the employee’s
“separation from service,” within the
meaning of § 401(k)(2)(B)(i)(I), if the
distribution is made after the sale to an
unrelated employer of assets constituting
less than substantially all of the assets of a
trade or business of the employee’s em-
ployer?
FACTS
Employer X maintains Plan A, which is
a profit-sharing plan intended to satisfy the
requirements of § 401(a) of the Code. Plan
A includes a cash or deferred arrangement
that is intended to be a qualified cash or de-
ferred arrangement under § 401(k). Plan A
provides that salary reduction contributions
are immediately nonforfeitable and, if the
employee has not attained age 59 1/2, can-
not be distributed prior to the employee’s
retirement, death, disability, or separation
from service, except in the case of hardship
(as defined in the plan), plan termination
(to the extent permitted by
§ 401(k)(10)) or a transaction described in
§ 401(k)(10)(A)(ii) or (iii).
Employer X sells certain assets to Em-
ployer Y, an entity not required to be ag-
gregated with Employer X under
§ 414(b), (c), (m) or (o) after the sale.
The assets sold to Employer Y constitute
less than 85% of the assets used by Em-
ployer X in a trade or business of Em-
ployer X. Most of the employees of Em-
ployer X who were associated with the
transferred assets terminate their employ-
ment with Employer X and are hired by
Employer Y (the “Transferred Employ-
ees”) as of the date of the sale of assets.
Transferred Employees continue to per-
form, without interruption and in the
same capacity, the same functions for
Employer Y that they performed for Em-
ployer X before the sale. Additionally,
Employer X is no longer the recipient of
the services of the Transferred Employ-
ees.
Following the sale of assets, the admin-
istrator of Plan A allows all of the Trans-
ferred Employees to receive a distribu-
tion of their Plan A account balances,
including amounts attributable to elective
contributions. There is no transfer of
amounts from Plan A to any plan main-
tained by Employer Y in connection with
the Transferred Employees (although
there were direct rollovers of distributions
pursuant to § 401(a)(31)).
LAW AND ANALYSIS
Section 401(k) of the Code provides
that a profit-sharing plan that includes a
cash or deferred arrangement can meet
the requirements of § 401(a), provided
that the cash or deferred arrangement con-
stitutes a qualified cash or deferred
arrangement.
Section 401(k)(2)(B)(i) provides that
amounts attributable to employer contri-
butions made pursuant to an employee’s
election may not be distributable from a
profit-sharing plan earlier than (I) the em-
ployee’s separation from service, death or
disability; (II) an event described in
§ 401(k)(10); (III) the employee’s attain-
ment of age 59 1/2; or (IV) the em-
ployee’s hardship. Events described in
§ 401(k)(10) include (i) the termination of
the plan; (ii) the disposition by a corpora-
tion to another corporation of substan-
tially all the assets used by the selling cor-
poration in a trade or business; and (iii)
the disposition of a corporation’s interest
in a subsidiary.
Sections 1.401(k)–1(d)(1)(iv), 1.401-
(k)–1(d)(4) and 1.401(k)–1(d)(5) of the In-
come Tax Regulations interpret
§ 401(k)(10). Section 1.401(k)–1(d)(1)(iv)
generally provides that amounts in a plan
attributable to elective contributions may
be distributed on or after the date of the
sale or other disposition by a corporation
of substantially all the assets used by the
corporation in a trade or business of the
corporation to an unrelated corporation.
Section 1.401(k)–1(d)(4) further provides
that (i) after the sale, the purchaser must
not maintain the plan; (ii) the employee re-
ceiving the distributions must continue
employment with the purchaser of the as-
sets; and (iii) the distribution must be made
in connection with the disposition of as-
sets. Finally, § 1.401(k)–1(d)(4) provides
that the sale of substantially all the assets
used in a trade or business means the sale
of at least 85% of the assets, and an unre-
lated entity is one that is not required to be
aggregated with the seller under §§ 414(b),
(c), (m) or (o) after the sale or other dispo-
sition. Section 1.401(k)–1(d)(5) provides
that a distribution may be made only if it is
a lump sum distribution within the mean-
ing of § 402(d)(4).
For tax years beginning prior to Janu-
ary 1, 2000, § 402(d) provided special
forward averaging treatment for lump
sum distributions from plans qualified
under § 401(a). Section 402(d)(4)(A)
provided that a lump sum distribution was
a distribution or payment within one tax-
able year of the recipient of the balance to
the credit of an employee which becomes
payable to the recipient upon one of sev-
eral events, including a “separation from
service.” Special forward averaging
treatment of lump sum distributions was
generally repealed by § 1401(a) and (c)(2)
(subject to limited grandfather treatment)
as part of the Small Business Job Protec-
tion Act of 1996, P. L. 104–188.
Rev. Rul. 79–336, 1979–2 C.B. 187,
provides that, for purposes of the special
forward averaging treatment of lump sum
distributions under the earlier § 402(d), an
employee will be considered separated
from service within the meaning of
§ 402(d)(4)(A) (formerly § 402(e)(4)(A))
only upon the employee’s death, retire-
ment, resignation, or discharge, and not
when the employee continues on the same
job for a different employer as a result of
the liquidation, merger, or consolidation,
etc. of the former employer.
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

2000–21 I.R.B.1017May 22, 2000
Employer X’s sale of less than 85% of
the assets in a trade or business to Em-
ployer Y does not constitute a sale of sub-
stantially all the assets used in a trade or
business within the meaning of
§ 401(k)(10)(A)(ii). Consequently, Em-
ployer X’s sale of certain assets to Em-
ployer Y is not covered by § 401(k)(10).
Thus, Plan A may distribute the accounts
of Transferred Employees if the change in
their employment status as a result of the
sale to Employer Y constitutes a “separa-
tion from service” within the meaning of
§ 401(k)(2)(B)(i)(I). In the circumstances
considered here, the Transferred Employ-
ees are not employed in a continuation of
the same trade or business. Under these
facts, there has been a sufficient change in
the employment status of the Transferred
Employees to constitute a “separation
from service” within the meaning of
§ 401(k)(2)(B)(i)(I).
Accordingly, the distributions from Plan
A were made after the Transferred Employ-
ees’ “separation from service” within the
meaning of § 401(k)(2)(B)(i)(I).
HOLDING
The change in the status of Transferred
Employees following the sale of less than
substantially all of the assets of a trade or
business of Employer X to Employer Y
constitutes a “separation from service”
within the meaning of § 401(k)(2)(B)(i)(I),
as of the date of the sale of assets (when
their employment with Employer X termi-
nated). Accordingly, Plan A will not fail to
meet the requirements of § 401(k)(2)(B)
merely because Transferred Employees are
permitted to receive distributions of their
account balances, including amounts attrib-
utable to elective contributions. This hold-
ing is the same regardless of: (i) whether
Employer X or Employer Y is a corpora-
tion, or (ii) whether Employer Y hires
Transferred Employees pursuant to a con-
tractual obligation.
With respect to any sale of less than
substantially all the assets of a trade or
business under the facts described above
occurring prior to September 1, 2000, the
Internal Revenue Service will not treat the
plan as failing to follow its provisions
merely because the employer does not
treat the termination of employment from
the seller and the hiring by the buyer as a
“separation from service” within the
meaning of § 401(k)(2)(B) and therefore
does not permit distributions from the
plan to the terminated employees hired by
the buyer.
DRAFTING INFORMATION
The principal authors of this revenue
ruling are Steven J. Linder of the Tax Ex-
empt and Government Entities Division
(T:EP) and R. Lisa Mojiri-Azad of the Of-
fice of Chief Counsel (EBEO). For fur-
ther information regarding this revenue
ruling, contact the Employee Plan’s tax-
payer assistance telephone service be-
tween the hours of 1:30 and 3:30 p.m.
Eastern time, Monday through Thursday,
by calling (202) 622-6074. Mr. Linder
can be reached at (202) 622-6214. Ms.
Mojiri-Azad can be reached at (202) 622-
6030. (These telephone numbers are not
toll-free numbers.)

May 22, 200010182000–21 I.R.B.
Specifications for Private
Printing of Substitute Forms W-2
and W-3
26 CFR 601.602: Tax forms and instructions. (Also
Part I, sections 6041, 6051, 6071, 6081, 6091;
1.6041–1, 1.6041–2, 31.6051–1, 31.6051–2,
31.6071(a)–1, 31.6081(a)–1, 31.6091–1.)
Rev. Proc. 2000–23
PART A. GENERAL
SECTION 1. PURPOSE
.01 The purpose of this revenue proce-
dure is to provide the general rules for fil-
ing and to state the requirements of the In-
ternal Revenue Service (IRS) and the
Social Security Administration (SSA) for
reproducing paper substitutes for
Form W-2, Wage and Tax Statement, and
Form W-3, Transmittal of Wage and Tax
Statements, for amounts paid during the
2000 calendar year. The information re-
ported on Forms W-2 and W-3 is required
to establish tax liability for employees
and their eligibility for social security and
medicare benefits.
.02 Forms W-2 and W-3 have only
minor changes for year 2000. Please see
“Nature of Changes” (Section 2, below)
and the exhibits at the end of this revenue
procedure for changes to Forms W-2 and
W-3.
.03 For the purpose of this revenue
procedure, a substitute form is one that is
not printed by the IRS. A substitute
Form W-2 or W-3 MUST conform to
the specifications in this revenue proce-
dure to be acceptable to the IRS.No
IRS office is authorized to allow devia-
tions from this revenue procedure. Pre-
parers should also refer to the separate In-
structions for Forms W-2 and W-3 for
details on how to complete these forms.
See Part C, Sec. 4.01, for information on
obtaining the official IRS forms and in-
structions. See Part B, Sec. 2, for require-
ments for substitute forms furnished to
employees.
.04 IRS maintains its centralized call
site at Martinsburg Computing Center
(IRS/MCC) to answer questions related to
information returns (Forms W-2, W-3,
1099, etc.). The call site phone number is
304-263-8700 (not a toll-free number).
The Telecommunication Device for the
Deaf (TDD) number is 304-267-3367 (not
a toll-free number).The hours of opera-
tion are Monday through Friday from 8:30
A.M. to 4:30 P.M. Eastern Time.
.05 This revenue procedure supersedes
Rev. Proc. 99–24, 1999–21 I.R.B. 8,
dated May 24, 1999. (Reprinted as Publi-
cation 1141).
SEC. 2. NATURE OF CHANGES
.01 Eliminated the necessity of submit-
ting a paper Form 6559, Transmitter Re-
port and Summary of Magnetic Media,
for filers of Form W-2 who use the
MMREF-1 format and submit data elec-
tronically or on diskette.
.02 Edited the language on the back of
Copies B, C, and D of Forms W-2.
.03 Edited the “Do not” Statement at
the bottom of Copy A of Forms W-2.
.04 Added “OR FOLD” to the instruc-
tions at the top of Form W-3 to help the
SSA in processing of forms.
.05 Edited the instructions on Form
W-3.
.06 On Form W-3, the “Signature,
Title, Dateline” mustbe printed in non-
reflective black ink. See Part B, Section
1.03.
.07 Made change to be in agreement
with the Official Instructions package for
Forms W-2 and W-3 regarding Railroad
Retirement Tax Act. Boxes 3, 4, 5, and 6
of Forms W-2 mustnot be altered to in-
clude railroad retirement wages and taxes.
.08 Made change which will not allow
employers EIN to be included in boxes
e and fof Copy A Form(s) W-2. Employ-
ers EIN must be included in box b of
Copy A Form(s) W-2.
.09 Employers state I.D. number
should not be printed (Copy A of Forms
W-2) in the employer’s name, address,
and zip code boxes e and frespectively.
This information goes in box 16.
.10 Various editorial changes were
made.
SEC. 3. GENERAL RULES FOR
FILING PAPER FORMS W-2
.01 Employers mustuse magnetic or
electronic media for filing with the SSA if
they prepare and file 250 or more Year
2000 Forms W-2 (Copy A). This require-
ment applies unless:
1. The employer can establish that fil-
ing on magnetic media or electronically
will result in undue hardship, AND
2. The employer is granted a waiver of
the requirement by the IRS.
To request a waiver of the magnetic
media or electronic filing requirement, for
the current tax year only, submit
Form 8508, Request for Waiver From Fil-
ing Information Returns on Magnetic
Media, to:
If by Postal Service:
truck or air freight:
IRS - Martinsburg Computing Center
Information Reporting Program
ATTN:Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430.
Form 8508 may be obtained through elec-
tronic options on the IRS Web Site at
www.irs.gov, or by calling 1-800-829-
3676. It is recommended that completed
requests for waivers (Form 8508) be sub-
mitted at least 45 days before but no later
than the due date of the return (see
Sec. 3.08, below). The requestor will re-
ceive an approval or denial letter from
IRS/MCC but must allow a minimum of
30days for IRS/MCC to respond. If you
have any questions concerning
Form 8508, contact IRS/MCC at the ad-
dress or phone number shown above.
Employers who do not comply with the
magnetic media or electronic filing re-
quirements for Form W-2 and who are
not granted a waiver may be subject to
penalties.Since many state and local
governments accept Form W-2 data on
magnetic media or electronically, savings
may be obtained if magnetic media or
electronic data is used for filing with both
the SSA and state or local governments.
In many instances, the state or local gov-
ernment is willing to accept the data for-
mat specifications set out in the SSA’s
pub. No. 42-007 (TIB-4), Magnetic
Media Reporting, and Magnetic Media
Reporting and Electronic Filing
(MMREF-1). You mustcontact each in-
dividual state or local taxing agency to re-
ceive approval and make arrangements to
file electronically or on magnetic media.
Part III. Administrative, Procedural, and Miscellaneous

2000–21 I.R.B.1019May 22, 2000
EMPLOYERS WHO FILE
FORM W-2 INFORMATION ON
MAGNETIC MEDIA (USING TIB-4
INSTRUCTIONS) OR ELECTRONI-
CALLY (USING MMREF-1 IN-
STRUCTIONS) WITH THE SSA
MUST NOT SEND THE SAME DATA
TO THE SSA ON PAPER FORMS W-2.
This would result in duplicate reporting
and may subject the filer to unnecessary
contacts by the IRS.
.02 TIB-4, Magnetic Media Reporting
(SSA Pub. No. 42-007, revised Oct.,
1999) contains the specifications and pro-
cedures for filing Form W-2 information
on magnetic media with the SSA. Speci-
fications for both tape and diskette report-
ing for Forms W-2 are included in the
TIB-4.
.03 MMREF-1, Magnetic Media Elec-
tronic Filing(SSA Pub. No. ICN, New
June, 1999) contains specifications and
procedures for filing Form W-2 informa-
tion electronically or on magnetic media
with the SSA. The MMREF-1 may be
used to file wage reports on magnetic
media or electronically. The MMREF-1
format will become mandatory for TY
2001 wage reports regardless of magnetic
media, tape cartridge, diskette, or elec-
tronic.
.04 TIB-4 OR MMREF-1 may be ob-
tained by writing to:
Social Security Administration
OCO, DES
Attn: Employer Reporting
Services Center
300 North Greene Street
Baltimore, MD 21290-0300.
Employers may call their local SSA Em-
ployer Service Liaison Officers (ESLO) to
obtain the TIB-4 or MMREF-1 (see list of
Employer Service Liaison Officers’ tele-
phone numbers in the Appendix). The TIB-
4 and MMREF-1 are also on the SSA On-
line Wage Reporting Service (OWRS) or
Internet Address: WWW.SSA.GOV/EM-
PLOYER-INFO . The number for the
OWRS is 410-966-8450 (not a toll-free
number). Employers using magnetic or
electronic media are cautioned to obtain the
most recent revision of the TIB-4/MMREF-
1 and supplements
due to possible changes
in the specifications and procedures.
.05 Employers not filing on magnetic
media or electronically mustfile a paper
Copy A of Form W-2 with the SSA using
either the IRS printed official form or a
privately printed substitute paper form
that exactly meets the specifications
shown in Parts B and C of this Revenue
Procedure.
.06 Employers may design their own
statements to give to employees. This ap-
plies to employers who file with the SSA
on magnetic media, electronically, or on
paper. Employee statements designed by
employers mustcomply with the require-
ments shown in Parts B and C, below.
NOTE: Copy A must notbe filed on
paper with the SSA when the same
Form W-2 information is filed electron-
ically or on magnetic media.
.07 Employers who terminate their
business must provide their employees
with Forms W-2 on or before the due
date of the final Form 941. Employers
must also file Forms W-2 and W-3 with
the SSA by the last day of the month
that follows the due date of the final
Form 941. See Rev. Proc. 96–57,
1996–2 C.B. 389, for information on
automatic extensions.
Note: Use of a reporting agent or
other third-party payroll service
provider does not relieve an employer
of the responsibility to ensure that
Forms W-2 are sent out and filed cor-
rectly and on time.
.08 Forms W-2 for 2000, filed on paper or
magnetic media must be submitted to the
SSA on or before February 28, 2001. Em-
ployers who file electronic Forms W-2 for
2000have until April 2, 2001. Copies B, C,
1, and 2 must be furnished to the employee
by January 31, 2001. If employment ended
before December 31, 2000, the employee
may be furnished his/her copy any time after
employment ends, but no later than Janu-
ary 31, 2001.However, if the employee re-
quests Form W-2, you mustfurnish him or
her the completed copies within 30 days of
the request or within 30 days of the final
wage payment, whichever is later. This re-
quirement is met if the form is properly ad-
dressed, mailed, and postmarked on or be-
fore the due date. Failure to timely file with
the SSA or to timely provide the employee
copies may subject the employer to penal-
ties. Employers needing additional time to
file Form W-2 information (paper, magnetic
media, or electronic) with the SSA may re-
quest an extension of time to file by submit-
ting Form 8809, Request for Extension of
Time to File Information Returns, to the
IRS/MCC “ATTN: Extension of Time Coor-
dination” at the address listed in Sec. 3.01,
above. The extension request should be
filed as early as possible, but mustbe post-
marked (for paper or magnetic media) no
later than the due date of the forms (Febru-
ary 28, 2001). Extensions for electronically
filed Forms W-2 mustbe post marked no
later than April 2, 2001. DO NOT SEND
FORM 8809 TO THE SSA.
NOTE: APPROVAL OF THE EXTEN-
SION IS NOT AUTOMATIC. Approval
or denial is based on administrative crite-
ria and guidelines. The requestor will re-
ceive an approval or denial letter from the
IRS and mustallow a minimum of 30
days from the date of the request for the
IRS to respond. You do not have to wait
for a response before filing your return.
File your return as soon as it is ready. If
you have received a response, positive or
negative, do notsend a copy of the letter
or Form 8809 with your return.
Form 8809 may be obtained on the IRS’s
Internet Web Site at www.irs.gov/, or by
using the IRS Fax Forms Program 703-
368-9694, or by calling 1-800-829-3676.
.09 When requesting extensions of time
for more than 10 employers, the IRS en-
courages filers to submit the request on
tape, tape cartridge, 3 1/2 - inch diskette,
or electronically. Transmitters request-
ing an extension of time to file for more
than 50 employers are required to file
the extension request on magnetic
media or electronically. Transmitters
who submit requests for multiple employ-
ers will receive one approval letter with an
attached list of employers covered under
that approval. Publication 1220, Specifi-
cations for Filing Forms 1098, 1099,
5498, and W-2G Magnetically or Elec-
tronically, provides information on how to
file requests for extensions of time on
tape, tape cartridge/quarter inch cartridge,
3 1/2 inch diskette, or electronically.
NOTE: To file a request for extensions
of time magnetically or electronically
for multiple payers third party
filers/transmitters must have an IRS
Transmitter Control Code (authoriza-
tion to file information returns).
SEC. 4. GENERAL RULES FOR
FILING FORM W-3
.01 Employers submitting Form(s) W-2
(Copy A) to the SSA on paper
mustsubmit
with a Form W-3.

May 22, 200010202000–21 I.R.B.
.02 Form W-3 Mustbe the same width
(7 inches) as the Forms W-2(s) filed.
.03 Separate instructions for the Form
W-3 are provided in the “Instructions for
Forms W-2 and W-3.” Form W-3 is a sin-
gle cut sheet including only essential fil-
ing information. Be sure to make a copy
for your records of Form W-3.
.04 The Form W-3 design remains un-
changed from 1999. Minor editorial
changes were made to the instructions in-
cluded on Form W-3.
.05 Form W-3 should be used only to
transmit paper Forms W-2 (Copy A).
Magnetic media or electronic filers do
not file Form W-3.Employers submit-
ting magnetic media using the TIB-4 for-
mat musttransmit Form(s) W-2 data with
Form 6559, Transmitter Report and Sum-
mary of Magnetic Media, (and
Form 6559-A, Continuation Sheet for
Form 6559, if necessary). These forms
may be obtained by calling either your
SSA ESLO (see listing in Appendix) or
the IRS at 1-800-829-3676. Employers
submitting Form(s) W-2 data electroni-
cally using the MMREF-1 via OWRS,
Electronic Data Transfer (EDT), or
diskette need not submit a Form 6559.
However, employers mustcomplete a
PIN registration process that replaces the
signature on Form 6559. If employers
submit the MMREF-1 file using OWRS,
EDT, or diskette, a Form 6559 will not be
required upon completion of the annual
PIN registration process. If employers
submit MMREF-1 file on magnetic tape,
or tape cartridge, a Form 6559 is required.
Please refer to the MMREF-1 (June,
1999) specifications for further informa-
tion.
PART B. REQUIREMENTS FOR
FILING PAPER SUBSTITUTES
WITH SOCIAL SECURITY
ADMINISTRATION (SSA)
SEC. 1. REQUIREMENTS FOR
SUBSTITUTE “PRIVATELY
PRINTED” FORMS SUBMITTED TO
THE SSA (FORM W-2, COPY A, AND
FORM W-3)
.01 Employers may file privately
printed substitute Forms W-2 and W-3
with the SSA. The substitute form must
be an exact replica of the IRS printed
form with respect to layout and contents
because it will be read by scanner equip-
ment. The Government Printing Office
(GPO) symbol mustbe deleted (see
Sec. 1.16, below). The specifications and
allowable tolerances for Copy A of substi-
tute Forms W-2 are provided later in this
revenue procedure. See Exhibit A for
Form W-2 specifications. The specifica-
tions for Forms W-3 are provided in Ex-
hibit B.
.02 Paper used for substitute Forms W-
2, Copy A, and Form W-3 (cut sheets and
continuous pinfeed forms) that are to be
filed with the SSA must be white 100%
bleached chemical wood, 18-20 pound
paper only, optical character recognition
(OCR) bond produced in accordance with
the specifications shown as follows:
Paper Requirements
1 Acidity: pH value, average,
not less than . . . . . . . . . . . 4.5
2 Basis Weight17 x 22 inch
500 cut sheets, pound, 18-20
Metric equivalent grams
per. sq. meter . . . . . . . . 68-75
A tolerance of +5 pct. is
allowed.
3 Stiffness: Average, each
direction, not less than
Gurley milligrams —
Cross direction . . . . . . . 50
Machine direction . . . . . 80
4 Tearing Strength: Average,
each direction, not less
than — Grams . . . . . . . . 40
5 Opacity: Average, not less
than — Percent . . . . . . . . . 82
6 Reflectivity: Average not
less than — percent . . . . . . 68
7 Thickness:
Average. Inch 0.0038
Metric equivalent . . .mm 0.097
A tolerance of +0.0005 inch
(0.0127mm) is allowed.
Paper can not vary more
than 0.0004 inch (0.012mm)
from one edge to the other.
8 Porosity: Average, not less
than — seconds . . . . . . . . 10
9 Finish (smoothness):
Average, each side —
seconds. . . . . . . . . . .20-55
(For information only), the
Sheffield equivalent
unit . . . . . . . . . . . . . 170-d200
10 Dirt: Average, each side,
not to exceed —
Parts per million . . . . . . . . 8
NOTE: Reclaimed fiber in any per-
centage is permitted, provided the re-
quirements of this standard are met.
.03 All printing for Copy A of
Forms W-2 and Form W-3 mustbe in
Red OCR drop-out Flint Ink, except as
specified below.
The following mustbe printed in non-re-
flective black ink:
1. Identifying control number “22222”
(Exhibit C) at the top of Form W-2.
2. Tax year at the bottom of the Form
W-2 (see Exhibit C).
3. Identifying control number
“33333” (Exhibit D) at the top of Form
W-3.
4. Tax year at the bottom of Form W-
3 (Exhibit D).
5. Form identification “W-3” at the
bottom of Form W-3 (Exhibit D).
6. The Jurat and “Signature, Title,
Date” line at middle of Form W-3
(Exhibit B).
7. All instructions beginning with the
“Send this entire page......” line to the
bottom of Form W-3 (Exhibit B).
All other printing on Forms W-2, Copy A,
and W-3 mustbe in RedOCR drop-out
Flint Ink J-6983 (formerly Sinclair and
Valentine) or an exact match. This is the
same ink that is used for Copy A of the
Form 1099 series (see Pub. 1179), Rules
and Specifications for Private Printing of
Substitute Forms 1096, 1098, 1099, 5498,
and W-2G. The use of this ink is required
for 2000Forms W-3 and W-2 (Copy A.)
NOTE:Printing in any other Red OCR
drop-out Flint Ink mustbe cleared by
contacting BancTec, Inc., Attn: Forms
Designer & Analysis, 2701 East
Grauwyler, Bldg #1, Mail-stop #69, Irv-
ing, TX 75061 (972-579-6088).
.04 Type mustbe substantially identi-
cal in size and shape with corresponding
type on the official form. The form iden-
tifying number mustbe printed in non-re-
flective black ink using an OCR-A font;
10 characters per inch.
1. On Form W-3 and Copy A of
Forms W-2, all the perimeter rules must
be 1-point (0.014 inch), while all other
rules must be one-half point (0.007 inch).
2. Vertical rules mustbe parallel to the
left edge of the form; horizontal rules par-
allel to the top edge.

.05 Two official Forms W-2 (Copy A)
or one official Form W-3 is contained on
a single page that is 7 inches wide (exclu-
sive of any snap-stubs) by 11 inches deep.
The form identifying control number for
the official forms (7 inches wide) is
“22222” (5 digits) for Form W-2 and
“33333” (5 digits) for Form W-3. The top
margin for the 2000Forms W-3 and W-2
Copy A is .375 inch (3/8 inch). The right
margin mustbe .15 inch and the left mar-
gin .35 inch (plus or minus .0313 inch).
The margins are unchangedfrom 1999.
Margins mustbe free of all printing. No
printing should appear anywhere near
the Form ID control number (33333 or
22222).For Forms W-2, Copy A, the
combination width of Box a, “Control
number,” and the box containing the form
identifying number (22222) mustalways
be 2.0 inches. For Form W-3, the com-
bined width of these boxes mustalways
be 2.2 inches.
NOTE:All form identifying num-
bers mustbe printed in non-reflective
black ink, using OCR-A font, printed 10
characters per inch.
.06 The depth of the individual
scannable image on a page mustbe the
same as that on the IRS printed forms.
For Form W-2, the depth is 4.92 inches
(see Exhibit A). The scannable image
depth of the Form W-3 on a page mustbe
4.47 inches (see Exhibit B).
.07 The words “Do Not Cut, Fold, Sta-
ple, or Separate Forms on This Page”
mustbe printed twice in Red OCR drop-
out Flint Ink between the two Forms W-2
on Copy A only (see Exhibit A). Perfora-
tions are required on all copies (except
Copy A) to enable the separation of in-
dividual forms. Continuous pinfeed
Copy A forms must be separated at the
page perforation into individual 11”
deep pages before submission to the
SSA. The pinfeed strips must also be
removed. However, the two W-2 docu-
ments contained on the 11” deep page
must not
be separated.
.08 Box 13 Copy A, Form W-2, do not
enter more than three codes in this box. If
more than three itemsneed to be re-
ported in box 13, use a separate Forms W-
2 to report the additional items (see Mul-
tiple formsin the 2000 Instructions for
Forms W-2 and W-3). Do not report the
same Federal tax data to the SSA on more
than one Copy A, Form W-2.
.09 The words “For Privacy Act and
Paperwork Reduction Act Notice, see
separate instructions,” must be printed
in red OCR drop-out Flint Ink on
Forms W-2, Copy A (see Exhibit A for
format and location). The Forms W-2
and W-3 instructions contain the Pri-
vacy Act Notification previously shown
on the Form W-3.
.10 The Office of Management and
Budget (OMB) Number mustbe printed on
eachply of Forms W-2 and on W-3 (see
Exhibits A and B for format and location).
.11 The instructions on the official
Form W-3, must beprinted in their en-
tirety on all substitute Forms W-3 (see
Exhibit B).
Household employers filing FormsW-
2 for household employees should send
the forms to the same address listed in
the instructions.
Note: Household employers, even
those with only one household em-
ployee, must file a Form W-3 with
Form W-2. On Form W-3 mark the
“Hshld Emp.” box in Box b.
.12 Privately printed continuous
substitute FormW-2, CopyA, must be
perforated at each 110 page depth. No
perforations are allowed between the
individual forms (5 1/2 inch FormsW-
2) on a single copy page of CopyA.
Continuous pinfeed Copy A forms must
be separated at the page perforation
prior to submitting them to the SSA.
Two Copy A forms are contained on one
page. The two copies mustremain to-
gether on the page. Only the pages are to
be separated (burst). Perforations are re-
quired between all the other individual
copies on a page (Copies 1, B, C, 2, and
D) included in the set.
.13 The back of a substitute Forms W-
2, Copy A, and Form W-3 mustbe free
of all printing.
.14 Spot carbons are NOT
permitted
for Copy A of Forms W-2. Interleaved
carbon should be black and mustbe of
good quality to assure legibility of infor-
mation on all copies and to preclude
smudging.
.15 Chemical transfer paper is permit-
ted for Form W-2, Copy A, only if the fol-
lowing standards are met:
1. Only chemically backedpaper is ac-
ceptable for Copy A.
2. Chemically transferred images must
be black in color.
3. Carbon-coated forms are notpermit-
ted. Front and back chemically treated
paper cannot be processed properly by
scanning equipment.
In general, the use of black ink for data
submitted on Forms W-2 and W-3 pro-
vides better readability for processing by
the scanning equipment. Colors other
than black are not easily read by the scan-
ner may result in delays and errors in the
processing of Forms W-2 and W-3. “Spot
carbons” are NOT permitted.
.16 The GPO symbol must not be
placed on substitute Copy A of Forms W-
2.
.17 The Catalog Numbers, shown on
the 2000 Forms W-2 as “Cat. No.
10134D”, and Form W-3 as “Cat. No.
10159Y”, are used for IRS distribution
purposes and should notbe printed on
substitute forms.
.18 Form W-3, box 13 has been
opened to allow third-party payers of sick
pay to enter “Third-Party Sick Pay
Recap”. This will help identify and expe-
dite processing of those forms.
SEC. 2. REQUIREMENTS FOR
SUBSTITUTE FORMS FURNISHED
TO EMPLOYEES (COPIES B, C,
AND 2 OF FORMS W-2)
.01 Allemployers (including those who
file on magnetic media or electronically)
must furnish employees with at least two
copies of the Forms W-2 (three or more for
employees required to file a state, city, or
local income tax return). The dimensions
of these copies (Copies B, C, and 2), but
not Copy A, may be expanded from the di-
mensions of the official form to allow
space for conveying additional informa-
tion, including additional entries required
for Boxes 13 or 14, such as withholding
from pay for health insurance, union dues,
bonds, or charity. The requirement that a
maximum of three itemsare permitted in
Box 13 of Form W-2 applies onlyto the
paper Copy Athat is filed with the SSA.
As long as sufficient space is provided on
the substitute employee copies, as many
items as needed may be placed in Box 13
or Box 14. Also, on these copies (Copies
B, C, and 2), the size of these boxes may
be adjusted. (However, see the minimum
sizes for certain boxes, below). This may
permit the employer to eliminate other
statements or notices that would otherwise
be furnished to employees.
2000–21 I.R.B.1021May 22, 2000

1. The MAXIMUMallowable dimen-
sions for employee copies of Forms W-2
are:
(a) Depth should be no more than 6.5
inches;
(b) Width should be no more than 8.5
inches.
2. The MINIMUMallowable dimen-
sions for employee copies of Forms W-2
are:
(a) 2.67 inches deep by 5.0 inches
wide.
(b) Horizontal or vertical format is per-
mitted.
NOTE: These maximum and minimum
size specifications are for the 2000 only
and may change in future years. The
maximum width of 8.5 inches is for em-
ployee copies of Form W-2 only. The
width of the paper Copy A, submitted to
the SSA, is specified in Part B, section
1.05 above.
.02 The paper for all copies mustbe
white. The substitute Copy B (or its
equal), which employees are instructed to
attach to their Federal income tax return,
must be at least 12 pound paper (basis
17 x 22-500), while the other copies fur-
nished the employee must be at least 9
pound paper (basis 17 x 22-500).
.03 Interleaved carbon and chemical
transfer paper for employee copies must
meet the following standards:
1All copies mustbe CLEARLY
LEGIBLE;
2All copies musthave the capa-
bility to be photocopied, and
3Fading mustnot be of such a de-
gree as to preclude legibility and the abil-
ity to photocopy.
.04 The following requirements govern
the private printing of employee copies of
Forms W-2. All substitutes mustbe a
form, that contains boxes, box numbers,
and box titles that, when applicable, match
the IRS printed form. The employee copy
of Forms W-2 (Copy C) must contain the
note “This information is being fur-
nished to the Internal Revenue Service.
If you are required to file a tax return, a
negligence penalty or other sanction may
be imposed on you if this income is tax-
able and you fail to report it.” The place-
ment, numbering, and size of certain boxes
(the “core” information) is specified as fol-
lows:
1. The items and box numbers that
constitute the core data are:
Box 1 - Wages, tips, other compensation,
Box 2 - Federal income tax withheld,
Box 3 - Social security wages,
Box 4 - Social security tax withheld,
Box 5 - Medicare wages and tips, and
Box 6 - Medicare tax withheld.
NOTE: Railroad employees may not be
subject to social security coverage but are
subject to Railroad Retirement Tax Act
(RRTA) Tier 1 and Tier 2 coverage. Rail-
road employers covered by RRTA Tier 1
and Tier 2 mustreport taxes withheld in
box 14 of Form(s) W-2 and mark check-
box “CT-1” within box bof Form W-3.
The “core” boxes mustbe printed in the
exact order shown on the IRS printed
form (see the Exhibits at the end of this
revenue procedure). Boxes 1 and 2 must
be next to each other, with boxes 3 and 4
below on the next line, and boxes 5 and 6
on the line below Boxes 3 and 4.
2. The block of core data (boxes 1
through 6) mustbe placed in the upper
right of the form. Substitute employee
copies of Form(s) W-2 that are printed
using a vertical format with dimensions
smaller than the IRS printed form may
have the core data entirely on the top of
the form (see Exhibit F). In no instance
will boxes or other information be permit-
ted to the right of the core data. Standard
margins or a small amount of other blank
space may appear to the top or right of
this data.
The form title, number, or copy (Copy B,
C, or 2) may be at the top of the form.
Also, a reversed or blocked-out area to
accommodate a postal permit number or
other postal considerations is permitted at
the upper right of the form.
3. Boxes 1 through 6 each mustbe a
minimum of 1 3/8 inches wide and 1/4
inch deep.
4. Other required boxes:
- Employer identification number (EIN),
- Employer’s name, address, and ZIP
code,
- Employee’s social security number, and
- Employee’s name, address, and ZIP
code.
These items are required to be present on
the form and mustbe in boxes similar to
those on the IRS printed form. However,
they may be placed in any location, other
than the top or upper right. The lettering
system used on the IRS printed form (“a”
through “f”) need not be used. The em-
ployer identification number may be in-
cluded in the box for the employer’s name
and address. If this is done, a separate
box for the EIN is not required. The
“Control number” box (box “a” on the
IRS printed form) is not required.
5. The Tax Year (2000) mustbe clearly
printed (in non-reflective black ink)on
all copies of substitute Forms W-2. It is
recommended (but not required) that this
information be located to the right of the
form title on the lower left of the Form W-
2. The use of 24 pt. OCR-A font is rec-
ommended but not required.
6. If applicable, box 7, “Social security
tips”, mustbe shown separately from
“Social security wages.” A separate box
is not required unless social security tips
are to be reported. Boxes 1 and 2 on
Copy B are required to be outlined in bold
2point rule (see Exhibit E) or highlighted
in some manner to distinguish these
boxes.
7. If box 9 for “Advance EIC” pay-
ment (Advance Earned Income Credit) is
present, the box mustbe outlined in bold
2-point rule or highlighted in some man-
ner to distinguish this box. However, if
no amounts are paid for “Advance EIC”,
this box is not required and may be omit-
ted by printers. Do not use box 9 for any
other purpose than reporting Advance
EIC payments.
8. If box 8 “Allocated tips” are being
reported for an employee (or class of em-
ployees that are being provided Forms W-
2), it is recommended (but not required)
that this box also be outlined in bold 2-
point rule or highlighted on Copy B.
However, if allocated tips are not being
reported, this box may be omitted by
printers.
9. Employers who are required to
withhold and report state income tax in-
formation are required to include the fol-
lowing boxes on substitute Forms W-2:
Box 16 - State and Employer’s state
I.D. no.
Box 17 - State wages, tips, etc.
Box 18 - State income tax.
10. Employers who are required to
withhold and report local income tax in-
formation are required to include the fol-
lowing boxes on substitute Forms W-2:
Box 19 - Locality name
Box 20 - Local wages, tips, etc.
Box 21 - Local income tax.
11. If state or local tax information is
required, this information is also consid-
May 22, 200010222000–21 I.R.B.

ered “core data.” The state and local in-
formation mustbe placed at the bottom of
the form. See the exhibits at the end of
this revenue procedure.
12. Other boxes on the IRS printed form
(boxes 7 through 15) need not appear on
substitute Forms W-2 provided to employ-
ees unlessan employer has that item of in-
formation to report to an employee. For ex-
ample, if an employee did not have social
security tips (box 7), Allocated tips (box 8),
or Advance EIC payment (box 9), the form
could be printed without those boxes.
However, if the employer provided
amounts for (box 10) dependent care bene-
fits those amounts would be required to be
reported separately and shown in a box la-
beled “Dependent care benefits” as on the
IRS printed form and the exhibits in this
revenue procedure.
13. Employers may provide multiple
entries in box 13, but each entry mustuse
the same code as assigned by the IRS for
that type of item. (See the “Reference
Guide for Box 13 Codes” in the 2000 In-
structions for Forms W-2 and W-3.) For
example, employers reporting elective de-
ferrals to a section 401(k) plan mustenter
in box 13 “D” and not “A”, even though it
is the first or only item to go in this box.
Use the codes shown with the dollar
amount. Employers may enter more
than three codes in box 13 of Copies 1,
2, B, C, and D of Forms W-2.Do not re-
port in box 13 any items that are not listed
as Codes A-T in the 2000 Instructions
for Forms W-2.
14. For codes D,E,F,G,H, and S, if any
elective deferrals, salary reduction
amounts, or non-elective contributions to
a section 457(b) plan during the year are
make-up amounts under the Uniformed
Services Employment and Reemploy-
ment Rights Act of 1994 (USERRA)for
a prior year, you must enter the prior year
contributions separately. You mustenter
the code, the year, and the amount. For
example, elective deferrals under
USERRA to a section 401(k) plan are re-
ported in box 13 as follows: D 1999
2250.00, D 1998 1250.00. The 2000 con-
tribution does not require a year designa-
tion; enter it as D 7000.00.
15. If you are a military employer and
provide your employee with basic hous-
ing, subsistence allowances, and combat
zone compensation, report the amount in
box 13, Form W-2, using code Q.
16. Employer contributions to an em-
ployee’s Medical Savings Accounts
(MSA), mustbe reported in box 13, Form
W-2, using code R.
17. An employee elective contribution
to a salary reduction SIMPLE retirement
account mustbe included in box 13,
Form W-2, using code S. However, if the
amount is contributed to a SIMPLE retire-
ment that is part of a section 401(k)
arrangement, that amount mustbe re-
ported in box 13, Form W-2, using code
D.
18. Amounts paid or expenses incurred
on behalf of an employee for qualified
adoption expenses mustbe reported in
box 13, Form W-2, using code T.
19. Employers may use box 14 for any
other information they wish to give their
employee. Each item must be labeled.
Examples are union dues, health insur-
ance premiums deducted, nontaxable in-
come, voluntary after-tax contributions,
or educational assistance payments.
20. If you are reporting prior year pay-
ments contributions under USERRA (see
item 13 above), you may report box 14
makeup amounts for non elective em-
ployer contributions, voluntary after-tax
contributions, required employee contri-
butions, and employer matching contribu-
tions. Report such amounts separately for
each year.
21. If the employer has employees
who are subject to any of the five cate-
gories/check boxes within box 15, the en-
tire box 15 (ballot box) is required to be
reported with the proper check mark des-
ignation. For example, if an employer
provides a pension plan, box 15 mustbe
reported and check marked for pension
plan designation.
.05 Substitute forms for employees
(Copies B, C, and 2 of Forms W-2) must
also meet the following requirements:
1. All copies of Form W-2 mustclearly
show the form number, the form title, and
the tax year prominently displayed together
in one area of the form. The title of Form
W-2 is “Wage and Tax Statement.” It is
recommended (but not required) that this
be located on the bottom left of Form W-2.
The reference to the Department of the
Treasury - Internal Revenue Service must
be on all copies of Form W-2 provided to
the employee. It is recommended (but not
required) that this be located on the bottom
right of Form W-2.
2. If the substitute forms are not labled
as to the disposition of the copies, then
written notification mustbe provided to
each employee as specified below:
(a) The first copy of the form (Copy
B) is filed with the employee’s Federal
tax return.
(b) The second copy of the form
(Copy C) is for the employee’s records.
(c) If applicable, the third copy
(Copy 2) of the form is filed with the em-
ployee’s state, city, or local income tax re-
turn.
3. If the substitute forms are labeled,
the forms mustcontain the applicable de-
scription:
“Copy B, To Be Filed With Em-
ployee’s FEDERAL Tax Return,” and
“Copy C, for EMPLOYEES RECORDS.”
It is recommended (but not required) that
this be located on the lower left of Form
W-2. “Copy 2 To Be Filed with Em-
ployee’s State, City, or Local Income Tax
Return”.
4. Instructions similar to those con-
tained on the back of Copies B and C of
the official Form W-2 mustbe provided
to each employee. Employers may mod-
ify or delete certain information in these
instructions (such as modification for em-
ployees of railroads to cover Railroad Re-
tirement Tier 1 and Tier 2 compensation
and taxes). Employers are allowed to
delete instructions that do not apply to the
employee. For example, if none of the
employees have dependent care benefits
(box 10), the employer may delete the in-
structions for that item. Also, if an em-
ployer will only be reporting amounts for
a 401(k) plan in box 13, those instructions
may be modified to cover only Code D
and its instructions.
5. You mustnotify employees who
have no income tax withheld that they
may be able to claim a tax refund because
of the earned income credit (EIC). You
will meet this notification requirement if
you issue the official IRS Form W-2 with
the EIC notice on the back of the copy
(Copy B), or a substitute Form W-2 with
the same statement. You may also meet
the requirement by providing a substitute
Form W-2 without the EIC notice and No-
tice 797, Possible Federal Tax Refund
Due to the Earned Income Credit (EIC),
or your own statement that contains the
same wording. You also may change the
font on Copy C (back page only) so that
2000–21 I.R.B.1023May 22, 2000

the EIC notification and W-2 instructions
may fit entirely on the back of Copy C.
For more information about notification
requirements, see Notice 1015(formerly
Pub. 1325), Have You Told Your Employ-
ees About the Earned Income Credit
(EIC)?.
NOTE:Printers are cautioned that the
rules set forth here (Part B., Sec. 2) apply
to employee copies (Copies B, C, and 2)
only. Paper filers who send Copy A of
Form W-2 to the SSAmustfollow the re-
quirements in Parts B, Sec. 1 and Sec. 3,
for those paper submissions.
SEC. 3. GENERAL RULES FOR
FILING “PAPER SUBSTITUTES”
FOR FORMS W-2 AND W-3
.01 Paper substitutes that conform TO-
TALLYto the specifications contained in
this revenue procedure may be privately
printed withoutthe prior approvalof the
IRS. Please do not mail your
paper
Forms W-2 or W-3 tax year submis-
sions to the IRS address below. The ad-
dress below is for correspondence or
questions relating to specifications in
this publication.Penalties may be as-
sessed for not complying with the form
specifications set forth in this publica-
tion. SUBSTITUTE FORMS THAT DO
NOT CONFORM TOTALLY TO THESE
SPECIFICATIONS ARE NOT ACCEPT-
ABLE. This applies to both paper substi-
tutes that are filed with the SSA and those
that are given to employees. Forms sub-
mitted to SSA (W-3, W-2 Copy A), that
do not conform totally to the specifica-
tions, may be returned. Forms cannot
be submitted to the IRS or the SSA for
specific approval.However, if you are
uncertain of any specification set forth
herein and want that specification clari-
fied, you may submit a letter citing the
specification in question, your interpreta-
tion of that specification, and an example
of how the form would appear if produced
using your understanding of the specifica-
tion. Any questions pertaining to Copies
B, C, and 2 of Forms W-2 should be sent
to:
Internal Revenue Service
ATTN: Substitute Form W-2
Coordinator
OP:C:A:CP:R Room C6-421
5000 Ellin Rd.
Lanham, MD 20706
Any questions pertaining to Copy A,
Form W-2, and Form W-3 should be for-
warded to:
Social Security Administration
Data Operations Center
ATTN: Program Analyst Office,
Room 449
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
NOTE:You should allow at least 30days
for the IRS or the SSA to respond.
.02 Forms W-2 and W-3 are subject to
annual review and possible change. Em-
ployers are cautioned against overstocking
supplies of privately printed substitutes.
.03 Copies of the current year’s IRS
printed Forms W-2 and W-3, and the in-
structions for these forms may be obtained
using IRS’S Web Site www.irs.gov, or from
most IRS offices, or by calling 1-800-829-
3676. The IRS provides only cut-sheet sets
of Forms W-2 and W-3.
.04 Substitute Forms W-2 and W-3
filed with the SSA should contain only
data that is required according to the In-
structions for Forms W-2 and W-3 and
this revenue procedure.
.05 Substitute Forms W-2, Copy A,
and W-3 are machine imaged and scanned
by the SSA; therefore, these forms must
meet the same specifications as Forms W-
2 and W-3 produced by the IRS. The ver-
tical and horizontal spacing for all Federal
payment and data boxes on Form W-2
mustbe in compliance with the specifica-
tions contained herein.
.06 The ballot boxes in box 15 of
Forms W-2, Copy A must be point-1 inch
boxes (See Exhibit A); and the “Void” box
must be point-14 inch. The spacing on each
side of the “Void” box must be point-8 inch
(See Exhibit A). The Form W-3 box b
mustbe point-11 inch ballot boxes (see Ex-
hibit B). Please insure you adhere to the di-
mensions provided in the exhibits.
NOTE:If a box is marked, more than 50
percent of the applicable ballot box must
be covered by an “X”.
.07 Copy A of Forms W-2 and Form W-3
musthave the form producer’s EIN entered
to the left of “Department of Treasury.”
PART C. ADDITIONAL
INSTRUCTIONS
SEC. 1. INSTRUCTIONS FOR
FORMS PRINTERS
.01 Except as provided below, if mag-
netic or electronic mediais not used for
filing with the SSA, the substitute copies
of Forms W-2 assembly should be
arranged in the same order as the IRS
printed Forms W-2. Copy A should be
first, followed sequentially by perforated
sets (Copies 1, B, C, 2, and D). The sub-
stitute form to be filed by the employer
with the SSA must carry the designation
“Copy A.”
NOTE: Magnetic media/electronic filers
do not submit paper Copy A ofForms W-2
or Form W-3 to SSA. TIB-4 specifica-
tions (and MMREF-1 specifications (if
not filed electronically)) require a
Form 6559 transmittal for magnetic
media filers of Forms W-2. MMREF-1
specifications do not require Form 6559 if
filed electronically and the PIN registra-
tion process is completed annually.
1. Privately printed substitute forms
are not required to contain a copy to be re-
tained by employers (Copy D). However,
employers mustbe prepared to verify or
duplicate this information if it is re-
quested by the IRS or the SSA. Paper fil-
ers that do not keep Copy D should be
able to generate a Facsimile of Copy A in
case of loss.
2. Except as provided in the arrange-
ment of the official assemblies, additional
copies that may be prepared by employ-
ersshall not be placed ahead of the copy
“FOR EMPLOYEE’S RECORDS,” on
Form W-2 (Copy C).
3. Instructions similar to those con-
tained on the back of Copies B and Cof
the official form mustbe provided to
each employee. These instructions may
be printed on the back of the substitute
Copies B and C or may be provided to
employees on a separate statement. Do
not print these instructions on the back of
Copy 1 or 2 that is to be filed with the em-
ployee’s state or local income tax return.
.02 All privately printed Forms W-2
(Copy A) and W-3 must have the tax year,
form number, and form title printed on the
bottom face of each form using identical
type to that of the official format. The tax
year must be printed in non-reflective
black ink using 24-point OCR-A font on
(Copy A), of Forms W-2, and Form W-3.
The form titles for Forms W-2 (Copy A)
and W-3 respectively, e.g., “Wage and
Tax Statements” and “Transmittal of
Wage and Tax Statements” must be
May 22, 200010242000–21 I.R.B.

printed in Red OCR drop-out Flint Ink.
The form identifying control number for
Forms W-2 and Form W-3, must be
printed in non-reflective black ink, using
OCR-A font printed 10 characters per
inch. The word “Form” on the W-2 and
W-3 must be printed in Red OCR drop-
out Flint Ink.
.03 The substitute Form W-2, Copy B,
which employees attach to their Federal
income tax return, must be printed on at
least 12-pound paper (basis 17 x 22-500)
while the other copies furnished to em-
ployee’s should be at least 9-pound paper
(basis 17 x 22-500).
.04 Employee copies of Forms W-2
(Copies B, C, etc.), including those that
are printed on a single sheet of paper,
MUSTbe produced so as to be easily sep-
arated by the employee. Perforations be-
tween the individual copies that are
printed on a single sheet of paper satisfy
this requirement. The use of scissors is
not considered easily separated forms.
.05 The Form W-2, Copy A, and
Form W-3 that are filed with the SSA
must have no printing on the reverse side.
.06 Instructions similar to those pro-
vided as part of the official forms mustbe
provided as part of any substitute
Forms W-2 or W-3.
SEC. 2. INSTRUCTIONS FOR
EMPLOYERS
.01 Only originals of Copy A (Form W-2)
and Form W-3 may be filed with the SSA.
CARBON COPIES
AND PHOTO-
COPIES ARE NOTACCEPTABLE.
.02 Employers should type or machine
print entries on forms whenever possible,
and provide good quality data entries by
using a high quality type face, inserting data
in the middle of blocks that are well sepa-
rated from other printing and guidelines, and
taking any other measures that will guaran-
tee clear, sharp images.USE at least 10-
point font. (SSA prefers 12-point Courier
font.)Omit dollar signs but include deci-
mal points for all cents. The employer
mustprovide a machine scannable Form
W-2, Copy A. The employer must refrain
from printing any data in the top margin
of the forms. UNLESS ABSOLUTELY
NECESSARY, DO NOT PRINT ANY-
THING IN THE CONTROL NUMBER
BOX ON THE FORMS W-2 OR W-3.
The employer must also provide payee
copies (Copies B, C, and 2) that are legible
and capable of being photocopied (by the
employee). When Forms W-2 or W-3 are
typed, black ink must be used with no script
type, inverted font, italics or dual case alpha
characters used.
.03 The Employer Identification Num-
ber (EIN) mustbe entered in box b of
Form W-2. The EIN also must be entered
in box e of Form W-3. Note: The EIN
entered on Form W-3 inbox e must be
the same EIN entered on Forms W-2 in
box b, and on Forms 941, 943, CT-1,
Schedule H (Form 1040), or any other
forms filed with the IRS.
.04 The employer’s name, and address
may bepreprinted.
.05 Generally, an agent that has an ap-
proved Form(s) 2678, Employer Appoint-
ment of Agent, should enter its name as
the employer in box cof Form W-2, and
file one Form W-2. However, if the agent
is (a)acting as an agent for two or more
employers, or is an employer and is acting
as an agent for another employer, and
(b)pays social security wages in excess of
the wage base to an individual, special re-
porting for payments to that individual is
needed. The agent should file separate
Forms W-2 reflecting the wages paid by
each employer. Box cof Forms W-2
should include the name of the agent,
agent for (name of employer), and ad-
dress of agent. Each Form W-2 should
reflect the EIN of the agent in box b. In
addition, the employer’s EIN should be
shown in box hof Form W-3.
.06 The preparation and filing instruc-
tions for Forms W-2 and W-3 are included
in the 2000 Instructions for Forms W-2
and W-3.
.07 To avoid confusion and questions
by employees, employers are encouraged
to delete the following items from the em-
ployee copies of Forms W-2 that are pro-
vided to employees:
1 Form identifying number (e.g.,
22222),
2 The word “Void” and associated box,
and
3 Any other captions or box numbers
that would not be of any informa-
tional use to employees (unless oth-
erwise required).
.09 Employers should use the IRS
preprinted supplied label they received
with Pub. 393 or 2184 when filing
Form W-3 with the SSA. The label
should be placed inside the brackets
printed in boxes e, f, and g.
SEC. 3. OFFICE OF MANAGEMENT
AND BUDGET (OMB)
REQUIREMENTS FOR SUBSTITUTE
FORMS
.01 The Paperwork Reduction Act re-
quires: (1) OMB approval of IRS tax
forms, (2) that each form (all copies)
show the OMB approval number, and (3)
that the form (or its instructions) state
why the IRS is needs the information,
how it will be used and whether it must be
furnished. The official IRS form or in-
structions will contain this information.
.02 As it applies to substitute IRS
forms, this means:
1. All substitute forms (all copies)
mustshow the OMB number as it appears
on the official IRS printed form (see Ex-
hibits A and B).
2. The OMB number mustbe in one of
the following formats:
OMB No. 1545-0008 (preferred),
or
OMB # 1545-0008
3. You mustinform the users of your
substitute forms of the reasons for IRS use
and collection requirements as stated in the
instructions for the official IRS form. If
you provide your users or customers with
the official IRS instructions, page 1 of each
form must retain either the Paperwork Re-
duction Act Notice, or a reference to it as
the IRS does on the official forms.
Sec. 4. FORMS and PUBLICATIONS
.01 Electronic access to IRS tax forms,
instructions, publications, and other tax
data is available through the following:
WWW - http://www.irs.gov
Fax Forms: (703) 368-9694
Note: Forms W-2 and W-3 ob-
tained as specified above cannot be
filed with the SSA nor can they be used
to meet personal tax obligations. Tax
forms obtained in this manner are for
informational purposes only.
.02 A list of the Social Security Admin-
istrations ESLO Coordinators is included
in the Appendix.
Sec. 5 EFFECT ON OTHER REVENUE
PROCEDURES
.01 Rev. Proc. 99-24, 1999-21, dated
May 24, 1999 (Reprinted as Publication
1141, Revised 6-99), is superseded.
2000–21 I.R.B.1025May 22, 2000

May 22, 200010262000–21 I.R.B.
.15

2000–21 I.R.B.1027May 22, 2000
.15

May 22, 200010282000–21 I.R.B.

2000–21 I.R.B.1029May 22, 2000

May 22, 200010302000–21 I.R.B.

2000–21 I.R.B.1031May 22, 2000

May 22, 200010322000–21 I.R.B.

Rev. Proc. 2000–25
Use this Revenue Procedure to prepare Tax Year 2000 and prior year information returns for submission to Internal Revenue Ser-
vice (IRS) using any of the following:
- Magnetic Tape
- Tape Cartridge
- 8mm, 4mm, and Quarter
Inch Cartridges (QIC)
- 3 1/2-Inch Diskette
- Electronic Filing
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns magnetically or electroni-
cally may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this
Revenue Procedure.
Table of Contents
Part A. General
Section 1. Purpose
Section 2. Nature of Changes – Current Year (Tax Year 2000)
Section 3. Where to File and How to Contact the IRS, Martinsburg Computing Center
Section 4. Filing Requirements
Section 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
Section 6. Vendor List
Section 7. Form 4419, Application for Filing Information Returns Magnetically/Electronically
Section 8. Test Files
Section 9. Filing of Information Returns Magnetically/Electronically and Retention Requirements
Section 10. Due Dates
Section 11. Extensions of Time
Section 12. Processing of Information Returns Magnetically/Electronically
Section 13. Corrected Returns
Section 14. Taxpayer Identification Number (TIN)
Section 15. Effect on Paper Returns and Statements to Recipients
Section 16. Combined Federal/State Filing Program
Section 17. Definition of Terms
Section 18. State Abbreviations
Section 19. Major Problems Encountered
Part B. Magnetic Media Specifications
Section 1. General
Section 2. Tape Specifications
Section 3. Tape Cartridge Specifications
Section 4. 8mm, 4mm, and Quarter-Inch Cartridge Specifications
Section 5. 3 1/2-Inch Diskette Specifications
Section 6. Transmitter “T” Record - General Field Descriptions
Section 7. Transmitter “T” Record - Record Layout
Section 8. Payer “A” Record - General Field Descriptions
Section 9. Payer “A” Record - Record Layout
Section 10. Payee “B” Record General Field Descriptions and Record Layouts
(l)Payee “B” Record - Record Layout Positions 544-750 for Forms 1098 and 1098-E
(2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-T
(3) Payee “B” Record - Record Layout Positions 544-750 for Form 1099–A
(4) Payee “B” Record - Record Layout Positions 544-750 for Form 1099–B
2000–21 I.R.B.1033May 22, 2000
Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no
longer return problem media in need of replacement. See Part A, Sec.
2 .03 (a) for details.

(5) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C
(6) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV
(7) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G
(8) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT
(9) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC
(10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC
(11) Payee “B” Record - Record Layout Positions 544-750 for Form 1099–MSA
(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID
(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR
(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R
(15) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S
(16) Payee “B” Record - Record Layout Positions 544-750 for Form 5498
(17) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-MSA
(18) Payee “B” Record - Record Layout Positions 544-750 for Form W-2G
Section 11. End of Payer “C” Record - General Field Descriptions and Record Layout
Section 12. State Totals “K” Record - General Field Descriptions and Record Layout
Section 13. End of Transmission “F” Record - General Field Descriptions and Record Layout
Part C. Electronic Filing Specifications
Section 1. Background
Section 2. Advantages of Filing Electronically
Section 3. General
Section 4. Electronic Filing Approval Procedure
Section 5. Test Files
Section 6. Electronic Submissions
Section 7. Transmittal Requirements
Section 8. Electronic Filing Specifications
Section 9. Dial-up Network/Browser Specifications (Web Interface)
Section 10. Communication Software Specifications (Text Interface)
Section 11. Modem Configuration
Section 12. Common Problems Associated with Electronic Filing
Part D. Magnetic/Electronic Specifications for Extensions of Time
Section 1. General
Section 2. Magnetic Tape, Tape Cartridge, 8mm, 4mm, and QIC (Quarter Inch Cartridge), 3 1/2-inch Diskette,
and Electronic Specifications
Section 3. Record Layout
Part E. Miscellaneous Information
Section 1. Addresses for Martinsburg Computing Center
Section 2. Telephone Numbers for Contacting IRS/MCC
May 22, 200010342000–21 I.R.B.

Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue
Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Martinsburg Computing Center
Attn: Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
Sec. 1. Purpose
.01The purpose of this Revenue Procedure is to provide the specifications for filing Forms 1098, 1099, 5498, and W-2G magnet-
ically or electronically, which includes 1/2-inch magnetic tape; IBM 3480, 3490 or AS400 compatible tape cartridges (including
4mm, 8mm & QIC); or 3 1/2-inch diskette with IRS. IRS/MCC has discontinued processing 8-inch, 5 1/4-inch diskette, and the
mainframe electronic filing system. The previously used IRP-BBS (Bulletin Board System) has also been replaced.The new
electronic filing system is known as FIRE (Filing Information Returns Electronically.)This Revenue Procedure must be used for the
preparation of Tax Year 2000information returns and information returns for tax years prior to 2000that are required to be filed.
This Revenue Procedure must be used to prepare current and prior year information returns filed beginning January 1, 2001, and
received by IRS/MCC or postmarked by December 15, 2001.Specifications for filing the following forms are contained in this
Revenue Procedure.
(a)Form 1098, Mortgage Interest Statement
(b)Form 1098-E, Student Loan Interest Statement
(c)Form 1098-T, Tuition Payments Statement
(d)Form 1099-A, Acquisition or Abandonment of Secured Property
(e)Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
(f)Form 1099-C, Cancellation of Debt
(g)Form 1099-DIV, Dividends and Distributions
(h)Form 1099-G, Certain Government and Qualified State Tuition Program Payments
(i)Form 1099-INT, Interest Income
(j)Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
(k)Form 1099-MISC, Miscellaneous Income
(l)Form 1099-MSA, Distributions From an MSA or Medicare+Choice MSA
(m)Form 1099-OID, Original Issue Discount
(n)Form 1099-PATR, Taxable Distributions Received From Cooperatives
(o)Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(p)Form 1099-S, Proceeds From Real Estate Transactions
(q)Form 5498, IRA Contribution Information
(r)Form 5498-MSA, MSA or Medicare+Choice MSA Information
(s)Form W-2G, Certain Gambling Winnings
.02Specifications for filing Forms W-2 , Wage and Tax Statements, magnetically/electronically are available from the Social Se-
curity Administration (SSA) only.Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liai-
son Officer for their area.
.03IRS/MCC does notprocess Forms W-2. Paper and/ormagnetic media for Forms W-2 must be sent to SSA. IRS/MCC does,
however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 and requests for an
extension of time to provide the employee copies of Forms W-2.
.04Generally, the box numbers on the paper forms correspond with the amount codes used to file magnetically/electronically;
however, if discrepancies occur, the instructions in this Revenue Procedure govern.
.05This Revenue Procedure also provides the requirements and specifications for magnetic media or electronic filing under the
Combined Federal/State Filing Program.
.06The following Revenue Procedures and publications provide more detailed filing procedures for certain information returns:
(a)2000 “General Instructions for Forms 1099, 1098, 5498, and W-2G” and individual Form instructions.
(b)Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 5498, and W-2G
(c)Publication 1239, Specifications for Filing Form 8027, Employer’s Annual Information Return of Tip Income and Allo-
cated Tips, Magnetically or Electronically
(d)Publication 1187, Specifications for Filing Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding,
Magnetically or Electronically
(e)Publication 1245, Specifications for Filing Form W-4, Employee’s Withholding Allowance Certificate, Magnetically or
Electronically.
2000–21 I.R.B.1035May 22, 2000

.07This Revenue Procedure supersedes Rev. Proc.99-29published as Publication 1220 (Rev. 8-99), Specifications for Filing
Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically.
.08Refer to Part A, Sec. 17, for definitions of terms used in this publication.
Sec. 2. Nature of Changes—Current Year (Tax Year2000)
.01In this publication, all pertinent changes for Tax Year 2000are emphasized by the use of italics. Portions of text that require
special attention have been bolded.Filers are always encouraged to read the publication in its entirety.
.02 Programming Changes
(a) General
1.The state of Oregon has withdrawn from the Combined/Federal State Filing Program.
2.The testing period when using the FIRE system is from November 1st to February 15th. The testing period using magnetic
media remains November 1st to December 31st - also see Part A, Sec. 8.
(b) Programming Changes - Transmitter “T” Record
1.For all forms, Payment Year, Field Positions 2-5, must be incremented to reflect the four-digit report year (1999 to 2000), un-
less reporting prior year data.
(c) Programming Changes - Payer “A” Record
1.For all forms, Payment Year, Field Positions 2-5, must be incremented to reflect the four-digit year (1999 to 2000), unless re-
porting prior year data.
2.For Form 1098-E, the title of Amount Code 1 was changed to “Student loan interest received by lender.”
3.For Amount Codes for Form 1099-R, the title of Amount Code A was changed to Traditional IRA/SEP/SIMPLE distribution
or Roth conversion. Note 4: Form 1099-R now includes information about Roth conversion.
(d) Programming Changes — Payee “B” Record
1.For all forms, Payment Year, Field Positions 2-5, must be incremented to reflect the four-digit reporting year (1999 to 2000),
unless reporting prior year data.
2.The IRA/SEP/SIMPLE indicator, position 548 for Form 1099-R, of the Payee “B” record, should also be used to indicate a
Roth conversion.
.03 Editorial Changes
(a) B
EGINNING IN CALENDAR YEAR2002 FORTAXYEAR2001, IRS/MCC WILL NO LONGER RETURN PROBLEM MEDIA IN NEED OF
REPLACEMENT. Filers will continue to receive a tracking form, listing and letter detailing the reason(s) their media could not
be processed. Filers will be expected to send in replacement media within the prescribed time frame. This makes it impera-
tivethat filers maintain backup copies and/or recreate capabilities for their information return files.
(b)Most references to faxing forms were removed from the publication. While it is acceptable to send us fax copies of forms,
IRS/MCC discourages faxingforms, especially on or near due dates, due to the high volume of transmissions during these
times. Mailing forms postmarked by the required date to the appropriate address is sufficient; see Part E. The exception to
this recommendation is Form 8809, Request for Extension of Time to File Information Returns. If you file your extension re-
quest electronically, you must fax your Form 8809 the same day as the transmission. See Part D, Sec. 1.04.
(c)A file format diagram is located at the end of Part E, Miscellaneous Information, just before the mail labels. This visual rep-
resentation of a file layout may be helpful in understanding IRS/MCC’s definition of a file.
Sec. 3. Where To File and How to Contact the IRS, Martinsburg Computing Center
.01All information returns filed magnetically or electronically are processed at IRS/MCC. Files containing information returns
and requests for IRS magnetic media and electronic filing information should be sent to the following address:
If by Postal Service, truck or air freight:
(
IRS-Martinsburg Computing Center
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
.02Send a magnetically filed extension of time request, undue hardship waivers, and requests for extensions of time to file re-
turns or to furnish the statements to recipients to the following address:
If by Postal Service, truck or air freight:(
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
May 22, 200010362000–21 I.R.B.

.03The telephone numbers for magnetic media inquiries or electronic submissions are:
&
304-263-8700 - Call Site - Part A, Sec 3.09
304-267-3367 - TDD
(Telecommunication Device for the Deaf)
304-264-5602 - Fax Machine
Electronic Filing – FIRE system
304-262-2400
********(These are not toll-free telephone numbers.)********
TO OBTAIN FORMS:
1-800-TAX-FORM (1-800-829-3676)
www.irs.gov - INTERNET access to forms (See Note.)
*Note: Because the IRS processes paper forms by machine (optical character recognition equipment), you cannot file the
IRS Form 1096 or Copy A of Forms 1098, 1099, or 5498 printed from the IRS’s Internet Web Site or the CD-ROM.
.04The 2000“General Instructions for Forms 1099, 1098, 5498, and W-2G” and the individual Forms instructionshave been in-
cluded in the Publication 1220 for your convenience. The Form 1096 is used only to transmit Copy A of paperForms 1099, 1098,
5498, and W-2G. If filing paper returns, follow the mailing instructions on Form 1096 and submit the paper returns to the appropri-
ate IRS Service Center.
.05Requests for paper Forms 1096, 1098, 1099, 5498, and W-2G, and publications related to magnetic media/electronic filing
should be made by calling the IRS toll-free number 1-800-TAX-FORM (1-800-829-3676) or by using the IRS’s Internet Web
Site at www.irs.gov.
.06Questions pertaining to magnetic media filing of Forms W-2 mustbe directed to the Social Security Administration (SSA).
Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.
.07Payers should notcontact IRS/MCC if they have received a penalty notice and need additional information or are requesting
an abatement of the penalty. A penalty notice contains an IRS representative’s name and/or phone number for contact purposes; or,
the payer may be instructed to respond in writing to the address provided. IRS/MCC does notissue penalty notices and does not
have the authority to abate penalties. For penalty information, refer to the Penalty section of the 2000“General Instructions for
Forms 1099, 1098, 5498, and W-2G.”
.08A taxpayer or authorized representative may request a copy of a tax return, including Form W-2 filed with a return, by sub-
mitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM
(1-800-829-3676).For any questions regarding this form, call 1-800-829-1040.
.09The Information Reporting Program Call Site answers both magnetic media and tax law questions relating to the filing of in-
formation returns (Forms 1042-S, 1096, 1098, 1099, 5498, 8027, W-2G, and W-4). The Call Site also answers tax law and paper fil-
ing related questions about Forms W-2 and W-3, as well as handling inquiries dealing with backup withholding and reasonable cause
requirements due to missing and incorrect taxpayer identification numbers. The Call Site is located at IRS/MCC and operates in
conjunction with the Information Reporting Program. The Call Site provides service to the payer community (financial institutions,
employers, and other transmitters of information returns). Recipients of information returns (payees) should continue to contact 1-
800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report information on their tax
returns. The Call Site accepts calls from all areas of the country. The number to call is 304-263-8700or Telecommunications De-
vice for the Deaf (TDD) 304-267-3367.These are toll calls. Hours of operation for the Call Site are Monday through Friday, 8:30
a.m. to 4:30 p.m. Eastern time. The Call Site is in operation throughout the year to handle the questions of payers, transmitters, and
employers. Due to the high demand for assistance at the end of January and February, it is advisable to call as soon as possible to
avoid these peak filing seasons.
Sec. 4. Filing Requirements
.01The regulations under section 6011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation,
partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns magneti-
cally/electronically. The 250* or more requirement applies separately for each type of return and separately to each type of
corrected return.
*Even though filers with less than 250 information returns are not required to submit the information returns
magnetically or electronically and may submit them on paper, IRS encourages filers to transmit those information
returns magnetically or electronically.
2000–21 I.R.B.1037May 22, 2000

.02All filing requirements that follow apply individually to each reporting entity as defined by its separate taxpayer identification
number (TIN) [social security number (SSN), employer identification number (EIN), individual taxpayer identification number
(ITIN) or adoption taxpayer identification number (ATIN)]. For example, if a corporation with several branches or locations uses
the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to
each type of return accordingly.
.03Payers who are required to submit their information returns on magnetic media may choose to submit their documents by
electronic filing. Payers who submit their information returns electronically by April 2, 2001, are considered to have satisfied the
magnetic media filing requirements.
.04IRS/MCC has one method for filing information returns electronically; see Part C.
.05The following requirements apply separately to both originals and corrections filed magnetically/electronically:
1098250 or more of anyof these forms require magnetic media
1098-E*or electronic filing with IRS. These are stand alone documents
1098-T*and are not to be aggregated for purposes of determining the
1099-A250 threshold. For example, if you must file 100 Forms 1099-B
1099-Band 300 Forms 1099-INT, Forms 1099-B need not be filed
1099-Cmagnetically or electronically since they do not meet the threshold
1099-DIVof 250. However, Forms 1099-INT must be filed magnetically or
1099–Gelectronically since they meet the threshold of 250.
1099–INT
1099-LTC
1099-MISC
1099-MSA
1099-OID
1099-PATR
1099-R
1099-S
5498
5498-MSA
W-2G
*For Tax Year 2000, Forms 1098-E and 1098-T may be reported on paper regardless of the 250 threshold.
.06The above requirements do not apply if the payer establishes hardship (see Part A, Sec. 5).
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
.01If a payer is required to file on magnetic media but fails to do so (or fails to file electronically in lieu of magnetic media filing)
and does not have an approved waiver on record, the payer will be subject to a penalty of $50 per return in excess of 250. (For
penalty information, refer to the Penalty section of the 2000“General Instructions for Forms 1099, 1098, 5498, and W-2G.”)
.02If payers are required to file original or corrected returns on magnetic media, but such filing would create a hardship, they
may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns
on Magnetic Media, to IRS/MCC.
.03Even though a payer may submit as many as 249 corrections on paper, IRS encourages magnetically or electronically submit-
ted corrections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more magnetically or elec-
tronically. However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered
under this waiver.
.04Generally, only the payer may sign the Form 8508. A transmitter may sign if given power of attorney; however, a letter
signed by the payer stating this fact must be attached to the Form 8508.
.05 A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of payers.
.06All information requested on the Form 8508 must be provided to IRS for the request to be processed.
.07The waiver, if approved, will provide exemption from magnetic media filing for the current tax year only. Payers may not
apply for a waiver for more than one tax year at a time; application must be made each year a waiver is necessary.
.08Form 8508 may be photocopied or computer-generated as long as it contains all the information requested on the original
form.
.09Filers are encouraged to submit Form 8508 to IRS/MCC at least 45 days before the due date of the returns.
.10 File Form 8508 for the W-2 series of forms with IRS/MCC, not SSA.
.11Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth in the regulations under
section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/MCC to respond to a
waiver request.
May 22, 200010382000–21 I.R.B.

.12If a waiver request is approved, the transmitter should keep the approval letter on file. The transmitter should not send a
copy of the approved waiver to the service center where the paper returns are filed.
.13 An approved waiver from filing information returns on magnetic media does not provide exemption from all filing.
The payer must timely file information returns on acceptable paper forms with the appropriate service center.
Sec. 6. Vendor List
.01IRS/MCC prepares a list of vendors who support magnetic media or electronic filing. The Vendor List (Pub. 1582) contains
the names of service bureaus that will produce files on the prescribed types of magnetic media or via electronic filing. It also con-
tains the names of vendors who provide software packages for payers who wish to produce magnetic media or electronic files on
their own computer systems. This list is compiled as a courtesy and in no way implies IRS/MCC approval or endorsement.
.02 If filers meeting the filing requirements engage a service bureau to prepare media on their behalf, the filers should be
careful not to report duplicate data, which may cause penalty notices to be generated.
.03The Vendor List, Publication 1582, may be updated in print every other year. The most recently printed copy will be available
by contacting IRS/MCC at (304) 263-8700 or by letter (see Part A, Sec. 3). The Vendor List is also available on the IRS’s Internet
Web Site www.irs.gov.
.04A vendor who offers a software package, has the ability to produce magnetic media for customers, or has the capability to
electronically file information returns, and would like to be included on the list must submit a written request to IRS/MCC. The re-
quest should include:
(a)Company name
(b)Address (include city, state, and ZIP code)
(c)Telephone number (include area code)
(d)Contact person
(e)Type(s) of service provided (e.g., service bureau and/or software)
(f)Type(s) of media offered (e.g., magnetic tape, tape cartridge, 3 1/2-inch diskette, or electronic filing)
(g)Type(s) of return(s)
Sec. 7. Form 4419, Application for Filing Information Returns Magnetically/Electronically
.01Transmitters are required to submit Form 4419, Application for Filing Information Returns Magnetically/ Electronically, to
request authorization to file information returns with IRS/MCC. A single Form 4419 should be filed no matter how many types of
returns the transmitter will be submitting magnetically/electronically. For example, if a transmitter plans to file Forms 1099-INT,
one Form 4419 should be submitted. If, at a later date, another type of form (Forms 1098, 1099, 5498 and W-2G) is to be filed, the
transmitter does not need to submit a new Form 4419.
EXCEPTIONS
An additional Form 4419 is required for filing each of the following types of returns:
Forms 1042-S, 8027, and W-4
FORMTITLEEXPLANATION
1042-SForeign Person’s U.S. Payments subject to
Source Income Subjectwithholding under
to WithholdingChapter 3 of the
Code, including
interest, dividends,
royalties, pensions
and annuities,
gambling winnings
and compensation for
personal services.
8027Employer’s AnnualReceipts from
Information Returnoperations
of Tip Income andwhere tipping is
Allocated Tipscustomary.
Used by the
employers to report
employees’ tips or
allocated tips.
2000–21 I.R.B.1039May 22, 2000

EXCEPTIONS (Continued)
W-4Employee’s WithholdingForms received
(See Note)Allowance Certificateduring the quarter
from employees still
employed at the end
of the quarter who
claim the following:
(a)More than 10
withholding
allowances or
(b)Exempt status and
wages normally
would be more
than $200 a week.
*Note: Employers are not required to send other Forms W-4 unless notified to do so by the IRS.
.02Magnetic tape, tape cartridge, diskette, and electronically-filed returns may not be submitted to IRS/MCC until the applica-
tion has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication
1220 for the filer’s use. This form may be photocopied. Additional forms may be obtained by calling 1-800-TAX-FORM (1-800-
829-3676).The form is also available on the IRS’s Internet Web Site at www.irs.gov.
.03Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval
letter. The TCC mustbe coded in the Transmitter “T” Record. If a transmitter uses more than one TCC to file, each TCC must be
reported on separate media or in separate transmissions if filing electronically.
.04Annually, a Publication 1220 containing the current Revenue Procedure, forms, and instructions will be sent to the attention
of the contact person indicated on Form 4419.
.05If anyof the information (name, TIN or address) on the Form 4419 changes, please notify IRS/MCC in writing so the
IRS/MCC database can be updated. However, a change in the method by which information returns are being submitted is not in-
formation which needs to be updated (e.g., tape to disk). The transmitter should include the TCC in all correspondence.
.06Form 4419 may be submitted anytime during the year; however, it mustbe submitted to IRS/MCC at least 30 days before the
due date of the return(s) for current year processing. This will allow IRS/MCC the minimum amount of time necessary to process
and respond to applications. In the event that computer equipment or software is not compatible with IRS/MCC, a waiver may be
requested to file returns on paper documents.
.07IRS/MCC encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for all
payers.
.08If a payer’s files are prepared by a service bureau, the payer may not need to submit an application to obtain a TCC. Some
service bureaus will produce files, code their own TCC on the media, and send it to IRS/MCC for the payer. Other service bureaus
will prepare magnetic media and return the media to the payer for submission to IRS/MCC. These service bureaus may require the
payer to obtain a TCC to be coded in the Transmitter “T” Record. Payers should contact their service bureaus for further informa-
tion.
.09Once a transmitter is approved to file magnetically or electronically, it is not necessary to reapply each year unless:
(a)The payer has discontinued filing magnetically or electronically for two consecutive years; the payer’s TCC may have been
reassigned by IRS/MCC. Payers who are aware the TCC assigned will no longer be used are requested to notify IRS/MCC so
these numbers may be reassigned; or
(b)The payer’s magnetic media files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the
payer has computer equipment compatible with that of IRS/MCC and wishes to prepare his or her own files. The payer must
request a TCC by filing Form 4419.
.10One Form 4419 may be submitted regardless of how many types of media or methods are used to file the return. Multiple
TCCs will only be issued to payers with multiple TINs. Only one TCC will be issued per TIN unless the filer has checked the
application for the following forms in addition to the Forms 1098, 1099, 5498 or W-2G: Forms 1042-S, 8027, and/or W-4. A
separate TCC will be assigned for each of these forms.
.11In accordance with Regulations section 1.60417(b), payments by separate departments of a health care carrier to providers of
medical and health care services may be reported on separate returns on magnetic media. In this case, the headquarters will be con-
sidered the transmitter, and the individual departments of the company filing reports will be considered payers. A single Form 4419
covering all departments filing on magnetic media should be submitted. One TCC may be used for all departments.
.12Approval to file does not imply endorsement by IRS/MCC of any computer software or of the quality of tax preparation ser-
vices provided by a service bureau or software vendor.
May 22, 200010402000–21 I.R.B.

Sec. 8. Test Files
.01IRS/MCC does not require test files, exceptfor filers wishing to participate in the Combined Federal/State Filing Program.
See Part A, Sec. 16, for further information concerning the Combined Federal/State Filing Program.
.02IRS/MCC encourages first-time magnetic media or electronic filers to submit a test. The test file must consist of a sample of
each type of record:
(a)Transmitter “T” Record (all fields marked required must include transmitter information)
(b)Payer “A” Record (must not be fictitious data)
(c)Multiple Payee “B” Records (at least 11 “B” Records per each “A” Record)
(d)End of Payer “C” Record
(e)State Totals “K” Record, if participating in the Combined Federal/State Filing Program
(f)End of Transmission “F” Record
(See Part B for record formats.)
.03Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file.
.04 IRS/MCC will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a test
file will provide the opportunity to ensure their software reflects any programming changes.
.05Tests should be sent to IRS/MCC between November 1 and December 15. Tests submitted on magnetic media must be re-
ceived at MCC by December 15 in order to be processed.Magnetic media filers may begin submitting test tapes and diskettes
after October 1; however, the data will not be processed until on or after November 1.
Only tests submitted electronically may be submitted and resubmitted through February 15, 2001.
.06For tests filed electronically, the transmitter must send the signed Form 4804, Transmittal of Information Returns Reported
Magnetically/Electronically, the same day the transmission is made. Electronic tests may be submitted November 1, 2000, through
February 15, 2001. For tests filed on magnetic tape, tape cartridge, 8mm, 4mm, and quarter inch cartridge, and 3 1/4-inch diskette,
the transmitter must include the signed Form 4804 in the same package with the corresponding magnetic media. Mark the “TEST”
box in Block 1 on the form. Also, mark “TEST” on the external media label.
.07IRS/MCC will send a letter of acknowledgment to indicate the test results for magnetic media only. Unacceptable magnetic
media files, along with documentation identifying the errors, will be returned. Resubmission of magnetic media test files must be re-
ceived by IRS/MCC no later than December 15. See Part C, Sec. 5.03 for information on electronic test results.
.08Successfully processed media will not be returned to filers.
Sec. 9. Filing of Information Returns Magnetically/Electronically and Retention Requirements
.01Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, Form 4802, Transmittal of Information
Returns Reported Magnetically/Electronically (Continuation), or a computer-generated substitute, must accompany all magnetic
media shipments. For electronic transmissions, the Form 4804 and Form 4802, if applicable, must be postmarked by the due date of
the return. Form 4802, is a continuation of Form 4804 and should only be used if the filer is reporting more than five types of returns
and/or more than five payers. Form 4802 is not a stand-alone form; it can only accompany Form 4804.
.02IRS/MCC allows for the use of computer-generated substitutes for Form 4804/4802. The substitutes must contain all infor-
mation requested on the original forms including the affidavit and signature line. Photocopies are acceptable but an original signa-
ture is required. When using computer-generated forms, be sure to mark very clearly which tax year is being reported. This
will eliminate a phone communication from IRS/MCC to question the tax year.
.03A transmitter may report for any combination of payers and/or documents in a submission. Each file must begin with a “T”
Record and end with an “F” record for the end of a transmission. For example, if reporting Forms 1099-INT for Bank A, Forms 1099-
DIV for Bank B, and Forms 1098 for Bank C, three separate tapes or diskettes need not be created. All three banks and all types of doc-
uments can be coded within a single file on one tape or diskette as long as each bank or type of return has a separate “A” Record. Mul-
tiple tapes or diskettes can be sent in one package. For each separate type of media, the first record on the file must be the Transmitter
“T” Record. A Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, must be submitted for
every Transmitter “T” Record. Filers must include Form 4804, 4802, or computer-generated substitute with their shipment.
.04Multiple types of media may be submitted in a shipment. However, submit a separate Form 4804 for each type of media.
.05Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media, and a
separate Form 4804 must be prepared to clearly indicate each tax year.
.06Filers who have prepared their information returns in advance of the due date are encouraged to submit this information to
IRS/MCC no earlier than January 1 of the year the return is due.
.07 Do not report duplicate information. If a filer submits returns magnetically/electronically, identical paper documents
must not be filed. This may result in erroneous penalty notices.
.08Form 4804 may be signed by the payer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter re-
ferred to as agent) on behalf of the payer. Failure to sign the affidavit on Form 4804 may delay processing or could result in the
files being returned unprocessed.An agent may sign the Form 4804 if the agent has the authority to sign the affidavit under an
agency agreement (either oral, written, or implied) that is valid under state law and adds the caption “FOR: (name of payer).”
2000–21 I.R.B.1041May 22, 2000

.09Although an authorized agent may sign the affidavit, the payer is responsible for the accuracy of the Form 4804 and the re-
turns filed. The payer will be liable for penalties for failure to comply with filing requirements.
.10 A self-adhesive external media label, created by the filer, must be affixed to each piece of magnetic media. (IRS no
longer provides self-adhesive labels for this purpose.)For instructions on how to prepare an external media label, refer to Notice
210 in the forms section of this publication. If diskettes are used, be certain that only MS-DOS compatible operating systems were
used to prepare the diskettes. Non-MS-DOS diskettes are no longer acceptable at IRS/MCC.
.11On the outside of the shipping container, affix or attach a label which reads “IRB Box ___of___”reflecting the number of
containers in the shipment. (Filers can create a label with this information or cut out one of the labels on the special label page pro-
vided in this publication.) If there is only one container, mark the outside as Box 1 of 1. For multiple containers, include the
sequence (for example, Box 1 of 3, 2 of 3, 3 of 3).
.12When submitting files include the following:
(a)AsignedForm 4804;
(b)Form 4802, if applicable;
(c)External media label (created by filer) affixed to magnetic media;
(d)IRB Box _____ of ______ outside label.
*Note: See Part C for Electronic Filing Specifications.
.13 Do not use special shipping containers for mailing media to IRS/MCC. Shipping containers will not be returned.
.14If returns from different locations (using the same name and TIN) are submitted on the same file, IRS encourages the filer to
consolidate each type of information return under one “A” Record. For example, all “B” Records for the same type of return should
be together under one “A” Record and followed by the End of Payer “C” Record.
.15IRS/MCC will not pay for or accept “Cash-on-Delivery” or “Charge to IRS” shipments of tax information that an individual
or organization is legally required to submit.
.16Payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least 3
years from the reporting due date, with the exception of Form 1099-C. A financial entity must retain a copy of Form 1099-C, Can-
cellation of Debt, or have the ability to reconstruct the data required to be included on the return, for at least 4 years from the date
such return is required to be filed. Whenever backup withholding is imposed, a 4-year retention is required.
Sec. 10. Due Dates
.01The due dates for filing paper returns with IRS also apply to magnetic media. Filing of information returns is on a calendar–
year basis, except for Forms 5498 and 5498-MSA, which are used to report amounts contributed during or after the calendar year
(but not later than April 15). The following due dates will apply to Tax Year 2000:
Due Dates
*Note:Electronically
filed Forms 1099, 1098, or W-2G are due to the IRS by April 2, 2001. The due date for magneticallyfiled
Forms 1099, 1098, and W-2G remains unchanged (February 28, 2001).
Legislation amended Internal Revenue Code section 6071(b), which eliminates the necessity for electronic filers of Forms 1099,
1098, and W-2G to request an extension of the filing date from February 28 to March 31, effective for returns required to be filed
after December 31, 1999.
May 22, 200010422000–21 I.R.B.
Electronic Filing (See Note)Magnetic Filing
Forms 1098, 1099, and W-2GForms 1098, 1099, and W-2G
Recipient Copy - January 31, 2001Recipient Copy - January 31, 2001
IRS Copy ------------ April 2, 2001*IRS Copy ------------ February 28, 2001
*Normal due date of March 31, 2001
falls on a Saturday.

.02If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished
on the next day that is not a Saturday, Sunday, or legal holiday.
.03Information returns filed magnetically for Forms 1098, 1099, and W-2G must be submitted to IRS/MCC postmarked on or
before February 28, 2001.
.04Electronically filed information returns for Forms 1098, 1099 and W-2G must be submitted to IRS/MCC no later than April 2,
2001, and will be considered timely filed if submitted by that date. Electronically filed information returns submitted after April 2,
2000, will be considered late unless an extension has been applied for and approved.
.05Magnetic media returns postmarked by the United States Postal Service (USPS) on or before February 28, 2001, and deliv-
ered by United States mail to the IRS/MCC after the due date, are treated as timely under the “timely mailing as timely filing” rule.
A similar rule applies to items delivered by private delivery services (PDSs) designated by the IRS. A PDS must be designated by
the IRS before it will qualify for the timely mailing rule. (See Note.) Notice 99-41, 1999-35 I.R.B. 1999 325, provides the list of
designated PDSs. Designation is effective until the IRS issues a revised list. Notice 97-26 1997-1 C.B. 413, provides rules for de-
termining the date that is treated as the postmark date. For items delivered by a non-designated PDS, the actual date of receipt by
IRS/MCC will be used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in
Notice 99-41, the actual date of receipt by IRS/MCC will be used as the filing date. The timely mailing rule also applies to furnish-
ing statements to recipients and participants.
*Note: Due to security regulations at MCC, the Internal Revenue police officers will not accept media from PDSs
or couriers from 3:00 p.m. to 11:00 p.m., seven days a week, and 11:00 p.m. to 7:00 a.m., Saturday and Sunday.
.06Statements to recipients must be furnished on or before January 31, 2001, for TY 2000. Form 5498 statements to the partici-
pants must be furnished on or before January 31, 2001, for TY 2000 for the fair market value of the account and for contributions to
an education IRA and by May 31, 2001, for TY 2000 for contributions made to all other types of IRAs for the prior calendar year.
.07Forms 5498 and 5498-MSA filed magnetically or electronically must be filed with IRS/MCC on or before May 31, 2001, for
TY 2000.
.08Use this Revenue Procedure to prepare information returns filed magnetically or electronically beginning January 1, 2001,
and received by IRS/MCC no later than December 15, 2001.
Sec. 11. Extensions of Time
.01An extension of time to file may be requested for Forms 1099, 1098, 5498, 5498-MSA, W-2G, W-2 series 8027 and 1042-S.
.02Form 8809, Request for Extension of Time To File Information Returns, should be submitted to IRS/MCC at the address
listed in .06 of this section. This form may be used to request an extension of time to file information returns submitted on paper,
magnetically or electronically.
.03Requesting an extension of time for multiple payers (50 or less) may be done by submitting Form 8809 and attaching a list of
the payer names and associated TINs (EIN or SSN). The listing must be attached to ensure an extension is recorded for all pay-
ers. Form 8809 may be computer-generated or photocopied. Be sure that all the pertinent information is included. For Forms 1098,
1099 and W-2G that will be filed electronically, Form 8809 must be submitted on or before April 2, 2001.
.04Requests for an extension of time to file for more than 50 payers are required to be submitted magnetically or electronically.
Requests for an extension of time for 10 to 50 payers are encouraged to be filed magnetically or electronically. (See Part D, Sec. 3,
for the record format.) The request may be filed on tape, tape cartridge, 3 1/2-inch diskette, or electronically.
.05If a filer does not have an IRS/MCC assigned Transmitter Control Code (TCC), a Form 4419, Application for Filing Informa-
tion Returns Magnetically/Electronically, mustbe submitted to obtain a TCC. This number must be used to submit an extension re-
quest magnetically/electronically.
.06 All requests for an extension of time filed on Form 8809 or filed magnetically on tape, tape cartridge, or 3 1/2 inch
diskette should be sent using the following address:
2000–21 I.R.B.1043May 22, 2000
Electronic/Magnetic Filing
Forms 5498 and 5498-MSA
Participant Copy - May 31, 2001*
IRS Copy ————- May 31, 2001
* Participants’ copy of Form 5498 for education IRA and all other
Forms 5498 to furnish fair market value information -
January 31, 2001

If by Postal Service, truck or air freight:(
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.07Requests for extensions of time for multiple payers will be responded to with one approval letter, accompanied by a list of
payers covered under that approval.
.08 As soon as it is apparentthat a 30-day extension of time to file is needed, Form 8809 may be submitted. It will take a mini-
mum of 30 days for IRS/MCC to respond to an extension request. Under certain circumstances, a request for an extension of time
could be denied. When a denial letter is received, any additional or necessary information may be resubmitted within 20 days.
.09Form 8809 must be postmarked no later than the due date of the return for which an extension is requested. If requesting an
extension of time to file several types of forms, use one Form 8809; however, the Form 8809 must be postmarked no later than the
earliest due date. For example, if requesting an extension of time to file both Forms 1099-INT and 5498, submit Form 8809 post-
marked on or before February 28, 2001. (See Note.) Complete more than one Form 8809 to avoid this problem.
*Note: For Tax Year 2000, if you will be filing Forms 1098, 1099, or W-2G electronically, the Form 8809 is not required un-
less an extension is needed beyond April 2, 2001.
.10If an additional extension of time is needed, a second Form 8809 must be filed by the initial extended due date. Check line 7
on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in cases of
extreme hardship or catastrophic event. If requesting a second 30-day extension of time, submit the information return files as
soon as prepared. Do not wait for MCC’s response to your second extension request.
.11If an extension request is approved, the approval letter should be kept on file. The approval letter or copy of the approval letter for an
extension of time should notbe sent to IRS/MCC with the magnetic media file or to the service center where the paper returns are filed.
.12Request an extension for only one tax year.
.13The extension request must be signed by the payer or a person who is duly authorized to sign a return, statement or other doc-
ument for the payer.
.14Failure to properly complete and sign the Form 8809 may cause delays in processing the request or result in a denial. Care-
fully read and follow the instructions on the back of the Form 8809.
.15Form 8809 may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).The form is also available on the IRS’s In-
ternet Web Site at www.irs.gov.A copy of the Form 8809 is also provided in the back of Publication 1220.
.16 Request an extension of time to furnish the statements to recipients of Forms 1098, 1099, 5498, W-2G, W-2 series, and
1042-S by submitting a letter to IRS/MCC at the address listed in .06 of this section. The letter should contain the following
information:
(a)Payer name
(b)TIN
(c)Address
(d)Type of return
(e)Specify that the extension request is to provide statements to recipients
(f)Reason for delay
(g)Signature of payer or person duly authorized.
Requests for an extension of time to furnish the statements to recipients for Forms 1098, 1099, 5498, W-2G, W-2 series, and 1042-
S are not automatically approved; however, if approved, generally an extension will allow a maximum of 30 additional days from
the due date to furnish the statements to the recipients. The request must be postmarked by the date on which the statements are due
to the recipients.
Sec. 12. Processing of Information Returns Magnetically/Electronically
.01All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040).
IRS/MCC will process the data and determine if the records are formatted and coded according to this Revenue Procedure.
.02If the data is formatted incorrectly, the magnetic media will be returned for replacement accompanied by a Media Tracking
Slip (Form 9267). When media is returned, it is because IRS/MCC encountered errors (not limited to format) and was unable to
process the media, therefore, requiring a replacement. Open all packages immediately. Beginning in calendar year 2002 for Tax
Year 2001, IRS/MCC will no longer return problem media in need of replacement. See Part A, Sec. 2.03(a) for details.
.03Magnetic media files must be corrected and returned with the Media Tracking Slip (Form 9267) to IRS/MCC within 45 days
from the date of the letter IRS/MCC included with the returned files. Refer to Part C, Sec. 6, for procedures for correcting files sub-
mitted electronically. A penalty for failure to file correct information returns by the due date will be assessed if the files are not cor-
rected and returned within the 45 days or if the incorrect files are returned by IRS/MCC for replacement more than two times.
A penalty for intentional disregard of filing requirements will be assessed if a replacement file is not received. (For penalty infor-
May 22, 200010442000–21 I.R.B.

mation, refer to the Penalty section of the 2000 “General Instructions for Forms 1099, 1098, 5498, and W-2G.”)
.04Sample records identifying errors encountered will be provided with the returned media. It is the responsibility of the trans-
mitter to check the entire file for similar errors.
.05The following definitions have been provided to help distinguish between a correction and a replacement:
•Acorrectionis an information return submitted by the transmitter to correct an information return that was previously submit-
ted to and processed by IRS/MCC, but contained erroneous information.
*Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file.
•Areplacementis an information return file that IRS/MCC has returned to the transmitter due to errors encountered during pro-
cessing. After necessary changes have been made, the file must be returned for processing along with the Media Tracking Slip
(Form 9267) which was included in the shipment from IRS/MCC. (See Note 1).
*Note 1: Filers should never send anything to IRS/MCC marked “Replacement” unless IRS/MCC returned media to them.
*Note 2: Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of re-
placement. Filers will continue to receive a tracking slip, listing and letter detailing the reason(s) their media could not be
processed. Filers will be expected to send in replacement media within the prescribed time frame. This makes it imperativethat fil-
ers maintain backup copies and/or recreate capabilities for their information return files.
.06IRS/MCC will not return media after successful processing. Therefore, if the transmitter wants proof that IRS/MCC received
a shipment, the transmitter should select a service with tracking capabilities or one that will provide proof of delivery. Do not use
special shipping containers for transmitting data to IRS/MCC. Shipping containers will not be returned.
.07IRS/MCC will work with filers as much as possible to assist with processing problems. If the filer is contacted by
IRS/MCC, a prompt response is important. IRS/MCC may have information that the filer needs to correct his or her file.
.08IRS/MCC contacts payers who have submitted payee data with missing TINs in an attempt to prevent errors that could result
in penalties. Payers who submit data with missing TINs and have taken the required steps to obtain this information are encouraged
to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact from IRS/MCC. This letter, how-
ever, will not prevent backup withholding notices (CP2100 or CP2100A Notices) or penalties for missing or incorrect TINs.
Sec. 13. Corrected Returns
.01The magnetic media filing requirement of information returns of 250 or more applies separately to both original and corrected
returns.
If a payer has 100 Forms 1099-A to be corrected, they can be
Efiled on paper because they fall under the 250 threshold. However,
Xif the payer has 300 Forms 1099-B to be corrected, they must be
Afiled magnetically or electronically because they meet the 250 threshold.
MIf for some reason a payer cannot file the 300 corrections on magnetic
Pmedia, to avoid penalties, a request for a waiver must be submitted before
Lfiling on paper. If a waiver is approved for original documents, any corrections
Efor the same type of return will be covered under this waiver.
.02Corrections should be filed as soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of
$50 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalty
section of the 2000 “General Instructions for Forms 1099, 1098, 5498, and W-2G.”) However, if payers discover errors after Au-
gust 1, they are still required to file corrections so they will not be subject to a penalty for intentional disregard of the filing require-
ments. Failure to correct information returns may result in penalties for failure to provide correct information. All fields must be
completed with the correct information, not just the data fields needing correction.Submit corrections only for the returns
filed in error, not the entire file. Furnish corrected statements to recipients as soon as possible.
.03There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error.
If the original return was filed as an aggregate, the filers must consider this in filing corrected returns.
.04Corrected returns may be included on the same medium as original returns; however, separate “A” Records are required. Cor-
rected returns must be identified on the Form 4804 and the external media label by indicating “Correction.” If filers discover that
certain information returns were omitted on their original file, they must not code these documents as corrections. The file
must be coded and submitted as originals.
.05If a payer discovers errors for prior years that affect a large number of payees, in addition to sending IRS the corrected returns
and notifying the payees, a letter containing the following information should be sent to IRS/MCC:
(a)Name and address of payer
(b)Type of error (please explain clearly)
(c)Tax year
2000–21 I.R.B.1045May 22, 2000

(d)Payer TIN
(e)TCC
(f)Type of return
(g)Number of payees
This information will be forwarded to the appropriate office in an attempt to prevent erroneous notices from being sent to the pay-
ees. The correction must be submitted on an actual information return document or filed magnetically/electronically. Provide the
correct tax year in Block 2 of the Form 4804 and on the external media label.
.06Prior year data, original and corrected, mustbe filed according to the requirements of this Revenue Procedure. If submitting
prior year corrections, use the record format for the current year and submit on separate media. However, use the actual year desig-
nation of the correction in Field Positions 2-5 of the “T”, “A”, and “B” Records. If filing electronically, a separate transmission must
be made for each tax year.
.07In general, filers should submit corrections for returns filed within the last 3 calendar years [4 years if the payment is a re-
portable payment subject to backup withholding under section 3406 of the Code and also for Form 1099-C, Cancellation of Debt].
.08All paper returns, whether original or corrected, must be filed with the appropriate service center.
.09Form 4804 and Form 4802 (if applicable), must be submitted with corrected files submitted magnetically or electronically.
.10The “B” Record provides a 20-position field for the Payer’s Account Number for the Payee. This number will help identify
the appropriate incorrect return if more than one return is filed for a particular payee. Do not enter a TIN in this field.A payer’s
account number for the payee may be a checking account number, savings account number, serial number, or any other number as-
signed to the payee by the payer that will distinguish the specific account. This number should appear on the initial return and on the
corrected return in order to identify and process the correction properly.
.11The record sequence for filing corrections is the same as for original returns.
.12Review the chart that follows. Errors normally fall under one of the two categories listed. Next to each type of error made is
a list of instructions on how to file the corrected return.
Guidelines for Filing Corrected Returns Magnetically/Electronically
Error Made on the Original ReturnHow To File the Corrected Return
Two (2) separate transactions are required to make the following corrections properly. Follow the directions for both Trans-
actions 1 and 2. (See Note 1.)
1. Original return was filedTransaction 1:Identify incorrect returns
with one or more of the
following errors:A.Prepare a new Form 4804/4802 that includes information
related to this new file.
(a)No payee TIN (SSN, ITIN, ATIN or EIN)B.Mark “Correction” in Block 1 of Form 4804.
(b)Incorrect payee TINC.Prepare a new file. The first record on the file will be the
(c)Incorrect payee nameTransmitter “T” Record.
(d)Wrong type of return indicatorD.Make a separate “A” Record for each type of return and
each payer being reported. The information in the “A”
Record will be exactlythe same as it was in the original
submission with one exception; the Correction File
Indicator (Field Position 50) will be set to “1” .
E.The Payee “B” Records must containexactly the same
information as submitted previously, except, insert a
Corrected Return Indicator Code of “G” in Field Position 6
of the “B” Records, and for all payment amounts, enter “0”
(zeros).
F.Corrected returns submitted to IRS/MCC using “G” coded
“B” Records may be on the same file as those returns sub-
mitted with a “C” code; however, separate “A” Records
are required.
G.Prepare a separate “C” Record for each type of return and
each payer being reported.
H.Continue with Transaction 2 to complete the correction.
Transaction 2:Report the correct information
May 22, 200010462000–21 I.R.B.

Guidelines for Filing Corrected Returns Magnetically/Electronically (continued)
Error Made on the Original ReturnHow To File the Corrected Return
A.Make a separate “A” Record for each type of return and
each payer being reported. The Correction File Indicator
(Field Position 50), must be set to “1” (one).
B.The Payee “B” Records must show the correct information
as well as a Corrected Return Indicator Code of “C” in Field
Position 6.
C.Corrected returns submitted to IRS/MCC using “C” coded
“B” Records may be on the same file as those returns sub-
mitted with “G” codes;however, separate “A” Records
are required.
D.Prepare a separate “C” Record for each type of return and
each payer being reported.
E.The last record on the file will be the End of Transmission
“F” Record.
F.Indicate “Correction” on the external media label.
*Note 1: Payers who can show they have reasonable cause (defined in the regulations under section 6724 of the Internal
Revenue Code) are not required to make corrections for returns filed with a missing or incorrect name and/or TIN. These
payers should change their records in order to submit correct information in the future. Payers who cannot show reasonable
cause are encouraged to make corrections for the current processing year by August 1 to reduce applicable penalties. Cor-
rections filed by August 1 will reduce the $50 per return penalty for filing returns with missing or incorrect information to
$30. The penalty is further reduced to $15 per return if the corrections are filed within 30 days of the due date. (For penalty
information, refer to the Penalty section of the 2000 “General Instructions for Forms 1099, 1098, 5498, and W-2G.”) Correc-
tions filed after August 1 will not reduce the penalty but will allow IRS to update the payee’s records. The regulations for
section 6724 are available in Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect
Name/TINs. The publication may be obtained by calling 1-800-TAX-FORM (1-800-829-3676) or from IRS’s Internet Web
Site at www.irs.gov.
One transaction is required to make the following corrections properly (See Note 2).
2. Original return was filedA. Prepare a new Form 4804/4802 that includes with informa-
one or more of the tion relating to this new file.
following errors:B.Mark “Correction” in Block 1 of Form 4804.
(a) Incorrect paymentC.Prepare a new file. The first record on the file will be the
amount codes inTransmitter “T” Record.
the Payer “A” RecordD. Make a separate “A” Record for each type of return and each
(b)Incorrect paymentpayer being reported. Information in the “A” Record may
amounts in thebe the same as it was in the original submission. However,
Payee “B” Recordthe Correction File Indicator (Field Position 50) must be set
(c)Incorrect code in theto “1” (one).
distribution code field in E.The Payee “B” Records must show the correct
the Payee “B” Recordrecord information as well as a Corrected
(d)Incorrect payee addressReturn Indicator Code of “G” in Field Position 6.
(e)Incorrect Direct Sales IndicatorF.Corrected returns submitted to IRS/MCC using
“G” coded “B” Records may be on the same file
as those returns submitted without the “G”
coded “B” Records; however, separate
“A” Records are required.
G.Prepare a separate “C” Record for each type of
return and each payer being reported.
H. The last record on the file will be the End of
Transmission “F” Record.
I.Indicate “Correction” on the external media label.
*Note 2: If a filer is correcting the name and/or TIN in addition to any errors listed in item 2 of the chart, two transactions
will be required. If a filer is reporting “G” coded, “C” coded, and/or “Non-coded” (original) returns on the same media,
each category must be reported under separate “A” Records.
2000–21 I.R.B.1047May 22, 2000

Sec. 14. Taxpayer Identification Number (TIN)
.01Section 6109 of the Internal Revenue Code requires a person to furnish his/her TIN to the person obligated to file the infor-
mation return.
.02The payees’ TIN and name combination are used to associate information returns reported to IRS/MCC with corresponding
information on payees’ tax returns. It is imperative that correctTaxpayer Identification Numbers (TINs) for payees be provided to
IRS/MCC. Do not enter hyphens or alpha characters.Entering all zeros, ones, twos, etc., will have the effect of an incorrect TIN.
.03The payer and payee names with associated TINs should be consistent with the names and TINs used on other tax returns.
Also, the name and TIN provided must belong to the owner of the account. If the account is recorded in more than one name, fur-
nish the name and TIN of one of the owners of the account. The TIN provided mustbe associated with the name of the payee pro-
vided in the first name line of the “B” Record. For individuals, the payee TIN is generally the payee’s Social Security Number
(SSN). For other entities, the payee TIN is the payee’s Employer Identification Number (EIN). The payee TIN may also refer to an
Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN). For sole proprietors, the
payee TIN may be either an SSN or EIN but the sole proprietor’s name(not the business name) must be used on the first name
line and the SSN is preferred.
.04Failure to provide the correct name and corresponding TIN could result in a penalty and/or backup withholding notice (some-
times referred to as a “B” Notice).
.05The following charts will help payers determine the TIN to be furnished to IRS/MCC for those persons for whom they are re-
porting information (payees).
Chart 1. Guidelines for Social Security Numbers
In the Taxpayer
Identification
Number Field ofIn the First Payee
the Payee “B”Name Line of the
For this type of Record, enter thePayee “B” Record,
account–SSN of–enter the name of-
1. IndividualThe individualThe individual
2. Joint account (TwoThe actual ownerThe individual
or more individuals,of the account or,whose SSN is
including husband andif combined funds,entered
wife)the first indivi-
dual on the account
3. Custodian accountThe minorThe minor
of a minor (Uniform
Gift, or Transfers,
to Minors Act)
4. The usual revocableThe grantor-trusteeThe grantor-
savings trust accounttrustee
(grantor is also trustee)
5. A so-called trustThe actual ownerThe actual owner
account that is not a
legal or valid trust
under state law
6. SoleThe ownerThe owner, not the
proprietorship(An SSN or EIN)business name (The
filer may enter the
business name on the
second name line.)
May 22, 200010482000–21 I.R.B.

Chart 2. Guidelines for Employer Identification Numbers
In the Taxpayer
Identification
Number Field ofIn the First Payee
the Payee “B”Name Line of the
For this typeRecord, enter thePayee “B” Record,
of account- EIN of-enter the name of-
1.A valid trust,The legal entity
1
The legal trust,
estate, or pensionestate, or
trustpension trust
2.CorporateThe corporationThe corporation
3.Association, club,The organizationThe organization
religious, charitable,
educational, or other
tax-exempt organization
4.Partnership accountThe partnershipThe partnership
held in the name of the
business
5.A broker orThe broker orThe broker or
registered nominee/nominee/middlemannominee/middleman
middleman
6.Account with The public entityThe public entity
Department of Agriculture
in the name of a public
entity (such as a state
or local government,
school district, or
prison) that receives
agricultural program
payments
7.Sole proprietorshipThe businessThe owner, not the
(An EIN or SSN)business name (The
filer may enter the
business name on the
second name line.)
1
Do not furnish the identification number of the personal representative or trustee unless the name of the representative or trustee is used in the account title.
Sec. 15. Effect on Paper Returns and Statements to Recipients
.01Magnetic/electronic reporting of information returns eliminates the need to submit paper documents to the IRS. CAUTION:
Do not send Copy A of the paper forms to IRS/MCC for any forms filed on magnetic media or electronically.This will result
in duplicate filing; therefore, erroneous notices could be generated.
.02Payers are responsible for providing statements to the payees as outlined in the 2000 “General Instructions for Forms 1099,
1098, 5498, and W-2G.” Refer to those instructions for filing information returns on paper with the IRS and furnishing statements to
recipients.
.03Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifi-
cations and guidelines in Publication 1179, “Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099,
5498, and W-2G.”
Sec. 16. Combined Federal/State Filing Program
.01The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer.
IRS/MCC will forward this information to participating states free of charge for approved filers. Separate reporting to those states is
not necessary. The following information returns may be filed under the Combined Federal/State Filing Program:
2000–21 I.R.B.1049May 22, 2000

Form 1099-DIV----------Dividends and Distributions
Form 1099-G-------------Certain Government and Qualified State Tuition Program Payments
Form 1099-INT ----------Interest Income
Form 1099-MISC--------Miscellaneous Income
Form 1099-OID----------Original Issue Discount
Form 1099-PATR --------Taxable Distributions Received From Cooperatives
Form 1099-R -------------Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc.
Form 5498 ----------------IRA Contribution Information
The following information returns may notbe filed under this program:
Form 1098 ----------------Mortgage Interest Statement
Form 1098-E -------------Student Loan Interest Statement
Form 1098-T -------------Tuition Payments Statement
Form 1099-A-------------Acquisition or Abandonment of Secured Property
Form 1099-B -------------Proceeds From Broker and Barter Exchange Transactions
Form 1099-C -------------Cancellation of Debt
Form 1099-LTC ---------Long-Term Care and Accelerated Death Benefits
Form 1099-MSA --------Distributions From an MSA or Medicare+Choice MSA
Form 1099-S -------------Proceeds From Real Estate Transactions
Form 5498-MSA --------MSA or Medicare+Choice MSA Information
Form W-2G---------------Certain Gambling Winnings
.02To request approval to participate, a magnetic media test file coded for this program mustbe submitted to IRS/MCC between
November l, 2000, and December 15, 2000. Electronic test files coded for this program must be submitted between November 1,
2000, and February 15, 2001.
.03 Attach a letter to the Form 4804 submitted with the test file to indicate a desire to participate in the Combined Federal/State
Filing Program.
.04A test file is only required for the first year. Each record, both in the test and the actual data file, must conform to this Rev-
enue Procedure.
.05If the test file is acceptable, IRS/MCC will send the filer an approval letter, and a Form 6847, Consent for Internal Revenue
Service to Release Tax Information, which the payer mustcomplete, sign, and return to IRS/MCC before any tax information can be
released to the state. Filers must write their TCC on Form 6847.
.06If the test file is not acceptable, IRS/MCC will return the media with a letter indicating the problems. The new test file must
be returned to IRS/MCC no later than December 15 or February 15 for electronically filed test.
.07A separate Form 6847 is requiredfor each payer. A transmitter may not combine payers on one Form 6847 even if acting as
Attorney-in-Fact for several payers. Form 6847 may be computer-generated as long as it includes all information that is on the orig-
inal form or it may be photocopied. If the Form 6847 is signed by an Attorney-in-Fact, the written consent from the payer must
clearly indicate that the Attorney-in-Fact is empowered to authorize release of the information.
.08Only code the records for participating states and for those payers who have submitted Form 6847.
.09Some participating states require separate notification that the payer is filing in this manner. Since IRS/MCC acts as a for-
warding agent only, it is the payer’s responsibility to contact the appropriate states for further information.
.10All corrections properly coded for the Combined Federal/State Filing Program will be forwarded to the participating states.
.11Participating states and corresponding valid state codes are listed in Table 1of this section. The appropriate state code must
be entered for those documents that meet the state filing requirements;do not use state abbreviations.
.12To simplify filing, some of the participating states have provided their information return reporting requirements (see Table
2). Each state’s filing requirements are subject to change by the state. It is the payer’s responsibility to contact the partici-
pating states to verify the criteria provided in this table.
.13Upon submission of the actual files, the transmitter must be sure of the following:
(a)All records should be coded exactly as required by this Revenue Procedure.
(b)The “C” Record must befollowed by a State Totals “K” Record for each state being reported.
(c)Payment amount totals and the valid participating state code must be included in the State Totals “K” Record.
(d)The last “K” Record must befollowed by an “A” Record or an End of Transmission “F” Record (if this is the last record of
the entire file).
May 22, 200010502000–21 I.R.B.

Table 1. Participating States and Their Codes
StateCodeStateCodeStateCode
Alabama01Idaho16Missouri29
Arizona04Indiana18Montana30
Arkansas05Iowa19New Jersey34
California 06Kansas 20 New Mexico 35
Delaware 10Maine 23 North Dakota 38
District of Columbia 11Massachusetts 25South Carolina45
Georgia 13Minnesota27Tennessee47
Hawaii 15 Mississippi 28 Wisconsin 55
Table 2. Dollar Criteria for State Reporting
1099-1099-1099-1099-1099- 1099-1099-
STATEDIVGINTMISC OID PATR R5498
Alabama $1500$ NR$1500$1500$1500 $1500 $1500 NR
Arkansas1002500100 2500250025002500
a
District of
Columbia
b
600600600600600600600NR
Hawaii 10
a
106001010600
a
Idaho NR NR NR 600 NRNR
a a
Iowa 1010 10600101010
a
Minnesota1010106001010600
a
Mississippi 600600600600600600 600NR
Missouri NRNR NR 1200
c
NRNR NR NR
Montana 1010 10 6001010 600
a
New Jersey 10001000100010001000 10001000NR
Tennessee 100NR100NRNRNRNRNR
Wisconsin NRNRNR600NRNR600NR
The preceding list is for information purposes only. The state filing requirements are subject to change by the states. For com-
plete information on state filing requirements, contact the appropriate state tax agencies.
Filing requirements for states in TABLE 1 not shown in TABLE 2 are the same as the federal requirement.
NR = No filing requirement.
Footnotes:
a All amounts are to be reported.
b Amounts are for aggregates of several types of income from the same payer.
c Missouri would prefer those returns filed with respect to nonMissouri residents to be sent directly to its state agency.
Sec. 17. Definition of Terms
ElementDescription
Asynchronous ProtocolsThis type of data transmission is most often used by microcomputers, PCs and
some minicomputers. Asynchronous transmissions transfer data at arbitrary time
intervals using the start-stop method. Each character transmitted has its own start
bit and stop bit.
ATINA temporary taxpayer identification number assigned to a child who has been
placed by an authorized placement agency in the household of a prospective
adoptive parent prior to adoption. When the adoption becomes final, the adop-
tive parent must apply for a social security number for the child.
b/Denotes a blank position. Enter blank(s) when this symbol is used (do not enter
the letter “b”). This appears in numerous areas throughout the record descrip-
tions.
CorrectionA correction is an information return submitted by the transmitter to correct an
information return that was previously submitted to and processed by IRS/MCC,
but contained erroneous information.
*Note: A correction should not be confused with a replacement. Only media returned to the filer by IRS/MCC due to pro-
cessing problems should be marked replacement.
2000–21 I.R.B.1051May 22, 2000

ElementDescription
CUSIP NumberA number developed by the Committee on Uniform Security Identification Pro-
cedures to serve as a common denominator in communications among users for
security transactions and security information.
Employer Identification A nine-digit number assigned by IRS for Federal tax reporting purposes.
Number (EIN)
Electronic FilingSubmission of information returns using switched telecommunications network
circuits. These transmissions use modems, dial-up phone lines, and asynchro-
nous protocols. See Parts A and C of this publication for specific information on
electronic filing.
FileFor purposes of this Revenue Procedure, a file consists of one Transmitter “T”
Record at the beginning of the file, followed by a Payer “A” Record, Payee “B”
Records, and an End of Payer “C” Record after each set of “B” Records. The last
record on the file will be the End of Transmission “F” Record. Nothing should
be reported after the End of Transmission “F” Record. A file format diagram is
located at the end of Part E, Miscellaneous Information just before the mail la-
bels.
FilerPerson (may be payer and/or transmitter) submitting information returns to IRS.
Filing YearThe actual year in which the information returns are being submitted to IRS.
Golden Parachute PaymentA payment made by a corporation to a certain officer, shareholder, or highly com-
pensated individual when a change in the ownership or control of the corporation
occurs or when a change in the ownership of a substantial part of the corporate
assets occurs.
Incorrect TaxpayerA TIN may be incorrect for several reasons:
Identification Number(a)The payee provided a wrong number or name (e.g., the payee is listed as the
(Incorrect TIN)only owner of an account but provided someone else’s TIN).
(b) A processing error (e.g., the number or name was typed incorrectly).
(c) The payee’s status changed (e.g., a payee name change was not reported to
the IRS or SSA).
Individual TaxpayerA nine-digit number issued by IRS to individuals who are required to have a U.S.
Identification Numbertaxpayer identification number but are not eligible to obtain a social security
(ITIN)number (SSN).
Information ReturnThe vehicle for submitting required information about another person to IRS. In-
formation returns are filed by financial institutions and by others who make cer-
tain types of payments as part of their trade or business. The information required
to be reported on an information return includes interest, dividends, pensions,
nonemployee compensation for personal services, stock transactions, sales of real
estate, mortgage interest, and other types of information. For this Revenue Pro-
cedure, an information return is a Form 1098, 1098-E, 1098-T, 1099-A, 1099-B,
1099-C, 1099-DIV, 1099-G, 1099-INT, 1099-LTC, 1099-MISC, 1099-MSA,
1099-OID, 1099-PATR, 1099-R, 1099-S, 5498, 5498-MSA or W-2G.
ISDN - Integrated Services ISDN’s basic service is Basic Rate Interface (BRI) which is made
Digital Networkup of two 64Kbps B channels and one 16Kbps D Channel. If both channels are
combined into one, called bonding, the total data rate becomes 128KPBS and is 4
1/2 times the bandwidth of a 28.8 modem.
Magnetic MediaFor this Revenue Procedure, the term “magnetic media” refers to 1/2-inch mag-
netic tape; IBM 3480/3490/3490E or AS400 compatible tape cartridge; 8mm,
4mm, and QIC (Quarter Inch Cartridge) cartridge or 31/2-inch diskette.
Media Tracking SlipForm 9267 accompanies media that IRS/MCC has returned to the filer for
(Form 9267)replacement due to incorrect format or errors encountered when trying to process
the media. This must be returned with the replacement file.
May 22, 200010522000–21 I.R.B.

ElementDescription
Missing TaxpayerThe payee TIN on an information return is missing if:
Identification Number(a) there is no entry in the TIN field, (Missing TIN)
(b) includes one or more alpha characters (a character or symbol other than an
Arabic number) as one of the nine digits, OR
(c) payee TIN has less than nine digits.
PS 58 CostsThe current cost of life insurance under a qualified plan taxable under section
72(m) and Regulations section 1.72-16(b). (See Part B, Sec.10(14) Payee “B”
Record, Distribution Code, Category of Distribution, Code 9.)
PayeePerson or organization receiving payments from the payer, or for whom an infor-
mation return must be filed. The payee also includes a student (Form 1098-T),
borrower (Forms 1098, 1098-E, and 1099-A), a debtor (Form 1099-C), a policy-
holder or insured (Form 1099-LTC), any IRA plan participant (Form 5498) or
MSA or Medicare+Choice MSA participant (Form 5498-MSA), and a gambling
winner (Form W-2G). For Form 1099-S, the payee is the seller or other trans-
feror.
PayerIncludes the person making payments, a recipient of mortgage or student loan in-
terest payments, an educational institution, a broker, a person reporting a real es-
tate transaction, a barter exchange, a creditor, a trustee or issuer of any IRA or
MSA plan, and a lender who acquires an interest in secured property or who has
reason to know that the property has been abandoned. The payer will be held re-
sponsible for the completeness, accuracy, and timely submission of
magnetic/electronic files.
*Note: For Form 1098-T, the eligible educational institution that received qualified tuition and related expenses is consid-
ered the payer.
ReplacementA replacement is an information return file that IRS/MCC has returned to the
transmitter due to errors encountered during processing.
*Note 1: Filers should never submit media to IRS/MCC marked “Replacement” unless IRS/MCC returned media to the fil-
ers. When sending “Replacement” media, be sure to include the Media Tracking Slip (Form 9267) which will accompany
media returned by IRS/MCC. Media that has been incorrectly marked as Replacement may result in duplicate filing.
*Note 2: Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of re-
placement.
Service BureauPerson or organization with whom the payer has a contract to prepare and/or sub-
mit information return files to IRS/MCC. A parent company submitting data for
a subsidiary is not considered a service bureau.
Social Security NumberA nine-digit number assigned by SSA to an individual for wage and tax reporting
(SSN)purposes.
Special CharacterAny character that is nota numeric, an alpha, or a blank.
SSASocial Security Administration.
Taxpayer IdentificationRefers to either an Employer Identification Number (EIN) Social
Number (TIN) Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or
Adoption Taxpayer Identification Number (ATIN).
Tax YearGenerally, the year in which payments were made by a payer to a payee.
Transfer AgentThe transfer agent, or paying agent, is the entity who has been contracted or au-
thorized by the payer to perform the services of paying and reporting backup
withholding (Form 945).
TransmitterRefers to the person or organization submitting file(s) magnetically/electroni-
cally. The transmitter may be the payer or agent of the payer.
2000–21 I.R.B.1053May 22, 2000

ElementDescription
Transmitter Control Code Afive character alpha/numeric number assigned by IRS/MCC to the
(TCC)transmitter prior to actual filing magnetically or electronically. This number is
inserted in the Transmitter “T” Record of the file and must be present before the
file can be processed. An application Form 4419 must be filed with IRS/MCC to
receive this number.
VendorVendors include service bureaus that produce information return files on the pre-
scribed types of magnetic media or via electronic filing for payers. Vendors also
include companies who provide software for payers who wish to produce their
own media or electronic files.
Sec. 18. State Abbreviations
.01The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields.
This table provides state and territory abbreviations only, and does not represent those states participating in the Combined Fed-
eral/State Filing Program.
StateCodeStateCodeStateCode
AlabamaALKentuckyKYOhioOH
Alaska AK LouisianaLAOklahomaOK
American Samoa AS MaineME OregonOR
ArizonaAZMarshall Islands MH PennsylvaniaPA
ArkansasARMarylandMDPuerto RicoPR
CaliforniaCAMassachusettsMARhode IslandRI
ColoradoCOMichiganMISouth CarolinaSC
Connecticut CTMinnesota MN South Dakota SD
Delaware DE Mississippi MS TennesseeTN
District of Columbia DC MissouriMO TexasTX
Federated States Montana MTUtahUT
of Micronesia FM Nebraska NE VermontVT
Florida FLNevadaNVVirginiaVA
Georgia GANew Hampshire NH (U.S.) Virgin Islands VI
Guam GU New Jersey NJ WashingtonWA
Hawaii HI New MexicoNM West Virginia WV
Idaho ID New York NYWisconsinWI
Illinois ILNorth Carolina NC Wyoming WY
Indiana IN North DakotaND
Iowa IANorthern
Kansas KS Mariana IslandsMP
.02Filers must adhere to the city, state, and ZIP Code format for U. S. addresses in the “B” Record. This also includes American
Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Is-
lands.
.03For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal
code, and name of country in this order. This is allowable only if a “1” (one) appears in the Foreign Country Indicator, Field Position
247 of the “B” Record.
.04When reporting APO/FPO addresses use the following format:
EXAMPLE:
Payee NamePVT Willard J. Doe
Mailing AddressCompany F, PSC Box 100
167 Infantry REGT
Payee City APO (or FPO)
Payee State AE, AA, or AP*
Payee ZIP Code 098010100
*AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340, and AP for ZIPs 962-966.
Sec. 19. Major Problems Encountered
IRS/MCC encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may
eliminate the need for IRS/MCC to return files for replacement. This may be important for those payers who have either had their
files prepared by a service bureau or who have purchased preprogrammed software packages.
May 22, 200010542000–21 I.R.B.

Filers who engage a service bureau to prepare media on their behalf should be careful not to report duplicate data which
may generate penalty notices.
The Major Problems Encountered lists some of the most frequently encountered problems with magnetic/electronic files submitted
to IRS/MCC. These problems may result in media being returned for replacement. Some of the problems resulted from not re-
ferring to this publication for instructions.
1. Incorrect Format
READ the Publication 1220 carefully.
•No Transmitter “T” Record - These files began with a Payer “A” Record. All files mustbegin with a Transmitter “T”
Record.
•Incorrect year format - Date fields having the year/month/day are 8 characters (YYYYMMDD). Also, if the month
and/or day is one position, i.e., January through September or 1 through 9 for the day of the month, precede the month
and/or day with a zero. All date fields are numeric, therefore, blanks, alphas, or special characters are not acceptable.
EXAMPLE: January 2, 2000(20000102)
•Invalid record length - Records not 750 Positions in length.
•Multiple Files on diskettes - Filers sending multiple files on diskettes. Please refer to Part B, Section 5. A file consists of
one Transmitter “T” Record followed by a Payer “A” Record, Payee “B” Records, End of Payer “C” Record, State To-
tals “K” Record (if applicable for CF/SF Program), and the End of Transmission “F” Record. A file can contain multi-
ple Payer “A” Records, but, only one
Transmitter “T” Record. A file format diagram is located at the end of Part E, Mis-
cellaneous Information just before the mail labels.
IRS/MCC continues to receive prior year data in prior year format instead of current year format. Never send prior year data in prior
year format. Be sure to use the current Revenue Procedure (Publication 1220) for formatting data for prior years.
2. No Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically
Each shipment of media sent to IRS/MCC must include a Form 4804. More than one type of media may be sent in the same ship-
ment, (i.e., a tape, a diskette, or a tape cartridge) but must have a separate Form 4804 to accompany each type of media. In the fol-
lowing example, three separate Forms 4804 would be required in the total shipment. However, multiples of one type of media (i.e.,
6 diskettes) may be covered by one Form 4804. For electronically transmitted information returns, the Form 4804 must be post-
marked by the due date of the return. Often, electronic files are transmitted and no Form 4804 is sent to MCC.
EXAMPLE:
A & B Company sends in one shipment of the following magnetic media:
1 Magnetic Tape = 1 Form 4804
2 Diskettes = 1 Form 4804 covers both diskettes
3 Tape Cartridges= 1 Form 4804 covers all three cartridges
Total Number of Forms 4804 for the above shipment = 3 Forms 4804
3. Discrepancy Between IRS/MCC Totals and Totals in Payer “C” Records
The “C” Record is a summary record for a type of return for a given payer as reported in the “B” Records. IRS balances the total
number of payees and payment amounts and compares them with totals in the “C” Records. Filers should verify the accuracy of the
records because imbalances may necessitate return of files for replacement.
4. The Payment Amount Fields in the “B” Record Do Not Correspond to the Amount Codes in the “A” Record
If codes 2, 4, and 7 appear in the Amount Codes Field of the “A” Record, then the “B” Record must show payment amounts in only
Payment Amount Fields 2, 4, and 7, rightjustified and unused positions must bezero (0) filled.
EXAMPLE: “A” RECORD247/b/b/b/b/b/b/b/b/b(‘/b’ denotes a
(Pos. 28-39)blank)
“B” RECORD000000867599---(Payment Amount 2)
(Pos. 67-78)
000000709097---(Payment Amount 4)
(Pos. 91-102)
000000044985---(Payment Amount 7)
(Pos. 127-138)
2000–21 I.R.B.1055May 22, 2000

5. Blanks or Invalid Characters Appear in Payment Amount Fields in the “B” Record
Money amounts must be right-justified and zero (0) filled. Do not use blanks.
6. Incorrect TIN in Payer “A” Record
The Payer’s TIN reported in positions 12-20 of the “A” Record must be nine numeric characters (no alphas or special characters) in
order for IRS/MCC to process the media. The TIN provided in the “A” Record must correspond with the name provided in the first
payer name line.
7. Incorrect Tax Year in the Transmitter “T” Record, Payer “A” Record and the Payee “B” Record
The tax year in the transmitter, payer and payee records should reflect the year of the information being reported. Filers need to
check their files to ensure this information is correct.
8. Incorrect Reporting of Form W-2 Information to IRS
Form W-2 information is submitted to SSA, and not to IRS/MCC. SSA has its own magnetic media reporting program and specifi-
cations for wage information, and the media containing Forms W-2 is submitted to SSA. Any media received at IRS/MCC that
contains Form W-2 information will be forwarded to SSA. The filer will be notified of this action by letter. To inquire about
filing Form W-2 information magnetically, call 1-800-SSA-6270.
9. Excessive Withholding Credits
Generally, for most information returns, other than Forms 1099-MISC, 1099-R, and W-2G, Federal withholding amounts should not
exceed 31 percent (backup withholding rate) of the income reported. Validate the total reported in the withholding field against the
total income reported.
10. Incorrect Format for TINs in the Payee “B” Record
A check of “B” records should be made to ensure the Taxpayer Identification Numbers (TINs) are formatted correctly. There should
be nine numerics, no alphas, hyphens, commas, or blanks. Incorrect formatting of TINs may result in a penalty.
IRS/MCC contacts filers who have submitted payee data with missing TINs in an attempt to prevent errors that could result in penal-
ties. Payers/transmitters who submit data with missing TINs, and have taken the required steps to obtain this information are en-
couraged to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact from IRS/MCC. This
letter, however, will not prevent backup withholding notices (CP2100 and CP2100A Notices) or penalties for missing or incorrect
TINs. For penalty information, refer to the Penalty section of the 2000 “ General Instructions for Forms 1099, 1098, 5498, and W-
2G.”
11. Distribution Codes for Form 1099-R Reported Incorrectly
Distribution codes for Form 1099-R are being reported incorrectly or not being reported. See valid distribution codes for Form
1099-R in the Payee “B” Record Layout, Field Positions 545-546.
12. Incorrect Record Totals Listed on Form 4804
The Combined Total Payee Records listed on the Form 4804 (Block 9) are used in the verification process of information returns.
The figure in this block should be the total number of Payee “B” Records contained on the media submitted with the Form 4804.
The figures on the Form 4804 are compared against the total number of Payee “B” Records processed on the media. Imbalances
may necessitate the return of the files for replacement.
13. Invalid Use of IRA/SEP/SIMPLE Indicator (Form 1099-R)
The IRA/SEP/SIMPLE indicator for Form 1099-R should be used for the reporting of a distribution from a traditional
IRA/SEP/SIMPLE or a Roth conversion. It may be used at your option for a distribution from a Roth or Education IRA or for an
IRA recharacterization. The total amount distributed from a traditional IRA/SEP/SIMPLE distribution or Roth conversionshould be
reported in Payment Amount Field A as well as Payment Amount Field 1.
14. Failure To Identify the Rollover Contributions and/or Fair Market Value of the Account for Form 5498.
Rollover contributions (Amount Code 2 of the “A” Record) and/or fair market value of the account (Amount Code 4 of the “A”
Record) for Form 5498 must be identified as an IRA (position 547 of the “B” Record), SEP (position 548 of the “B” Record), SIM-
PLE (position 549 of the “B” Record), Roth IRA (position 550 of the “B” Record), Recharacterization (position 551 of the “B”
Record), or Education IRA (position 552 of the “B” Record).
May 22, 200010562000–21 I.R.B.

15. Media Received Without Data
Transmitters/filers should verify the presence of Form 1099 information returns on the media before sending the shipment to
IRS/MCC.
Part B. Magnetic Media Specifications
Sec. 1. General
.01The specifications contained in this part of the Revenue Procedure define the required format and contents of the records to be
included in the magnetic media/electronic file.
.02A provision is made in the “B” Records for entries which are optional. If the field is not utilized, enter blanks to maintain a
fixed record length of 750 positions. Each field description explains the intended use of specific field positions.
.03Transmitters should be consistent in the use of recording codes and density on files. If the media does not meet these specifi-
cations, it will be returned to the transmitter for replacement. Filers are encouraged to submit a test prior to submitting the actual
file. Contact IRS/MCC for further information at 304-263-8700.
Sec. 2. Tape Specifications
.01IRS/MCC can process most magnetic tape files if the following specifications are followed:
(a)9 track EBCDIC (Extended Binary Coded Decimal Interchange Code) with:
(1)Odd parity.
(2)A density of 1600 or 6250 BPI.
(3)If transmitters use UNISYS Series 1100, they must submit an interchange tape.
(b)9 track ASCII (American Standard Coded Information Interchange) with:
(1)Odd parity.
(2)A density of 1600 or 6250 BPI.
Transmitters should be consistent in the use of recording codes and density on files.
.02All compatible tape files must have the following characteristics: Type of tape -1/2-inch (12.7 mm) wide, computer-grade
magnetic tape on reels of up to 2,400 feet (731.52 m) within the following specifications:
(a)Tape thickness: 1.0 or 1.5 mils and
(b)Reel diameter: 10 1/2-inch (26.67 cm), 8 1/2-inch (21.59 cm), 7-inch (17.78 cm), or 6-inch.
.03The tape records defined in this Revenue Procedure may be blocked subject to the following:
(a)A blockmust notexceed 32,250 tape positions.
(b)If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9s; how-
ever, the last block of the file may be filled with 9s or truncated. Do not pad a block with blanks.
(c)All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields
or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical
records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be
shorter (see item (b) above). The block length must be evenly divisible by 750.
(d)Records may not span blocks.
.04Labeled or unlabeled tapes may be submitted.
.05For the purposes of this Revenue Procedure the following must be used:
Tape Mark:
(a)Signifies the physical end of the recording on tape.
(b)For even parity, use BCD configuration 001111 (8421).
(c)May follow the header label and precede and/or follow the trailer label.
.06IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark,
but mustend with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
Sec. 3. Tape Cartridge Specifications
.01In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a)Must be IBM 3480, 3490, 3490E, or AS400 compatible.
(b)Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(1)Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-
inch in dimension.
(2)Magnetic tape will be chromium dioxide particle based 1/2-inch tape.
(3) Cartridges must be 18-track or 36-track parallel (See Note).
(4)Cartridges will contain 37,871 CPI or 75,742 CPI (characters per inch).
(5)Mode will be full function.
(6)The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
2000–21 I.R.B.1057May 22, 2000

(7)Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information
Interchange) may be used.
.02The tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
(a)A block must notexceed 32,250 tape positions.
(b)If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9s; how-
ever, the last block of the file may be filled with 9s or truncated. Do not pad a block with blanks.
(c)All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields
or block descriptor fields which describe the length of the block or the logical records within the block. The number of log-
ical records within a block (the blocking factor) must be constant in every block with the exception of the last block which
may be shorter (see item (b) above). The block length must be evenly divisible by 750.
(d)Records may not span blocks.
.03Tape cartridges may be labeled or unlabeled.
.04For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
(a)Signifies the physical end of the recording on tape.
(b)For even parity, use BCD configuration 001111 (8421).
(c)May follow the header label and precede and/or follow the trailer label.
*Note: Filers should indicate on the external media label and transmittal Form 4804 whether the cartridge is 18-track or
36-track.
Sec. 4. 8mm, 4mm, and Quarter-Inch Cartridge Specifications
.01In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:
(a)Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(1)Created from an AS400 operating system only.
(2)8mm (.315-inch) tape cartridges will be 2 1/2-inch by 3 3/4-inch.
(3)The 8mm tape cartridges must meet the following specifications:
TracksDensityCapacity
120 (43245 BPI)2.3 Gb
121 (45434 BPI)5 Gb
(4)Mode will be full function.
(5)Compressed data is not acceptable.
(6)Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information
Interchange) may be used. However, IRS/MCC encourages the use of EBCDIC. This information must appear on the
external media label affixed to the cartridge.
(7) A file may consist of more than one cartridge; however, no more than 250,000 documents may be transmitted per file or
per cartridge. The filename, for example, IRSTAX, will contain a three digit extension. The extension will indicate the
sequence of the cartridge within the file (e.g., 1 of 3, 2 of 3, and 3 of 3 will appear in the header label as IRSTAX.001,
IRSTAX.002, and IRSTAX.003 on each cartridge of the file). The Transmitter “T” Record must only appear on the first
cartridge. The End of Transmission “F” Record should be placed only on the last cartridge for files containing
multiple cartridges.
.02The 8mm (.315-inch) tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
(a)A block must notexceed 32,250 tape positions.
(b)If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9s; how-
ever, the last block of the file may be filled with 9s or truncated. Do not pad a block with blanks.
(c)All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields
or block descriptor fields which describe the length of the block or the logical records within the block. The number of log-
ical records within a block (the blocking factor) must be constant in every block with the exception of the last block which
may be shorter (see item (b) above). The block length must be evenly divisible by 750.
(d)Various COPY commands have been successful; however, the SAVE OBJECT COMMANDis not acceptable.
(e)Extraneous data following the “F” Record will result in media being returned for replacement.
(f)Records may not span blocks.
(g)No more than 250,000 documents per cartridge and per file.
.03For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. IRSTAX may be used as a sug-
gested filename.
.04For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
May 22, 200010582000–21 I.R.B.

(a)Signifies the physical end of the recording on tape.
(b)For even parity, use BCD configuration 001111 (8421).
(c)May follow the header label and precede and/or follow the trailer label.
.05If extraneous data follows the End of Transmission “F” Record, the file will be returned for replacement. Therefore,
IRS/MCC encourages transmitters to use blank tape cartridges, rather than cartridges previously used, in the preparation of data
when submitting information returns.
.06IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark,
but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
.074mm (.157-inch) cassettes are now acceptable with the following specifications:
(a)4 mm cassettes will be 2 1/4-inch by 3-inch.
(b)The tracks are 1 (one).
(c)The density is 19 (61000 BPI).
(d)The typical capacity is DDS (DAT data storage) at 1.3 Gb (60 meter) or 2 Gb (90 meter), or DDS-2 at 4Gb (120 meter).
(e)The general specifications for 8mm cartridges also apply to the 4 mm cassettes.
.08Various Quarter-Inch Cartridges (QIC) (1/4-inch) are also acceptable.
(a)QIC cartridges will be 40by 60.
(b)QIC cartridges must meet the following specifications:
SizeTracksDensityCapacity
QIC-248/95 (8000 BPI)45Mb or 60Mb
QIC-1201515 (10000 BPI)120Mb or 200Mb
QIC-1501816 (10000 BPI)150Mb or 250Mb
QIC-5252617 (16000 BPI)525Mb
QIC-10003021 (36000 BPI)1Gb
QIC-2Gb4234 (40640 BPI)2Gb
(c)The general specifications that apply to 8mm cartridges also apply to QIC cartridges.
*Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
Sec. 5. 3 1/2-Inch Diskette Specifications
IRS/MCC has discontinued processing 5 1/4-inch diskettes. Filers must use other methods by which to submit informa-
tion returns magnetically/electronically.
.01To be compatible, a diskette file must meet the following specifications:
(a)3 1/2-inches in diameter.
(b)Data mustbe recorded in standard ASCII code.
(c)Records must be a fixed length of 750 bytes per record.
(d)Delimiter character commas (,) must not be used.
(e)Positions 749 and 750 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if applicable.
(f)Filename of IRSTAX must be used. Do not enter any other data in this field. If a file will consist of more than one diskette,
the filename IRSTAX will contain a three-digit extension. This extension will indicate the sequence of the diskettes within
the file. For example, if the file consists of three diskettes, the first diskette will be named IRSTAX.001, the second will be
IRSTAX.002, and the third will be IRSTAX.003. The first diskette, IRSTAX.001 will begin with a “T” Record and the
third diskette, IRSTAX.003 will have an “F” Record at the end of the file.
(g)A diskette will not contain multiple files as defined in Part A, Section 17. A file may have only ONETransmitter “T”
Record.
(h)Failure to comply with instructions will result in media being returned for replacement.
(i)Diskettes must meet one of the following specifications:
CapacityTracksSides/DensitySector Size
1.44 mb96tpihd512
1.44 mb135tpihd512
1.2 mb96tpihd512
.02IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous data fol-
lows the End of Transmission “F” Record, the file will be returned for replacement.
.03IRS/MCC will onlyaccept 31/2-inch diskettes created using MS-DOS.
*Notes: IRS/MCC has discontinued processing 51/4-inch diskettes.
2000–21 I.R.B.1059May 22, 2000

IRS no longer has the capability to process non-MS-DOS compatible diskettes.
3 1/2-inch diskettes created on a System 36 or AS400 are notacceptable.
.04 Transmitters should check media for viruses before submitting it to IRS/MCC.
Sec. 6. Transmitter “T” Record - General Field Descriptions
.01 The Transmitter “T” Record identifies the entity transmitting the magnetic media/electronic file and contains information
which is supplied on the Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically. The “T” Record has
been created to facilitate current magnetic/electronic processing of information returns at IRS/MCC.
.02The Transmitter “T” Record is the first record on each file and is followed by a Payer “A” Record. See Part A, Sec. 17, Defi-
nition of Terms, for the definition of file. A file format diagram is located at the end of Part E, Miscellaneous Information, just be-
fore the mail labels.A file will be returned to the transmitter for replacement if the “T” Record is not present. For transmitters with
multiple diskettes, refer to Sec. 5, 3 1/2-Inch Diskette Specifications.
.03No money or payment amounts are reported in the Transmitter “T” Record.
.04For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks.
For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the
indicated field positions and for the indicated length.
.05 All records must be a fixed length of 750 positions.
.06 The Transmitter “T” Record must be followed by the Payer “A” Record, which must be followed with Payee “B” Records;
however, the initial record on each file must be a Transmitter “T” Record.
.07 All alpha characters entered in the “T” Record must be upper-case.
.08When transmitting information on magnetic media or electronically, the Transmitter “T” Record must precede the first Payer
“A” Record and reflect the person actually transmitting the information to IRS/MCC.
Record Name: Transmitter “T” Record
Field
PositionField TitleLengthDescription and Remarks
1Record Type1Required. Enter “T.”
2-5Payment Year4Required.Enter “2000” (unless reporting prior year data;
report the year which applies [1997, 1998, etc.] and set the
Prior Year Data Indicator in field position 6).
6Prior Year1Required.Enter “P”only if reporting prior year data;
Dataotherwise, enter blank. Do not enter a “P” if tax
Indicatoryear is2000.
7-15Transmitter’s9Required. Enter the transmitter’s nine digit Tax Iden-
TINtification Number. May be an EIN, SSN or ITIN.
16-20Transmitter5Required.Enter the five character alpha/numeric
Control CodeTransmitter Control Code (TCC) assigned by IRS/MCC.
A TCC must be obtained to file data within this program.
21-22Replacement2Required for replacement files only.Enter the alpha/
Alphanumeric character which appears immediately follow-
Charactering the TCC number on the Media Tracking Slip (Form
9267). The Form 9267 accompanies media that has been
returned by IRS/MCC due to processing problems. This
field must be blank unless media has been returned. If
the file is being replaced magnetically, information is
required in this field. If the file was originally sent mag-
netically, but the replacement is being sent electronically,
the information is required in this field. Otherwise, leave
blank for electronic files. Left justify information and fill
unused positions with blanks. If this is not a replacement
file, enter blanks.
23-27Blank5Enter blanks.
May 22, 200010602000–21 I.R.B.

Record Name: Transmitter “T” Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
28Test File1Required for test files only.Enter a “T” if this is a test
Indicatorfile; otherwise, enter a blank.
29Foreign1Enter a “1” (one) if the transmitter is a foreign entity.
EnityIf the transmitter is not a foreign entity, enter a blank.
Indicator
30-69Transmitter40Required.Enter the name of the transmitter in the manner
Namein which it is used in normal business.Left justify and fill
unused positions with blanks.
70-109Transmitter40Enter any additional information that may be part of the
Namename. Left justify information and fill unused positions
(Continuation)with blanks.
*Note: Any correspondence relating to problem media or electronic files will be sent to this address.
110-149Company 40Required.Enter the name of the company to be associated
Name with the address where correspondence should be sent or
media should be returned due to processing problems.
150-189Company 40Enter any additional information that may be part of the
Namename of the company where correspondence should be
(Continuation)sent or media should be returned due to processing prob-
lems.
190-229Company40Required.Enter the mailing address where correspon-
Mailing dence should be sent or media should be returned in the
Addressevent IRS/MCC is unable to process.
230-269Company40Required. Enter the city, town, or post office where
City correspondence should be sent or media should be
returned in the event IRS/MCC is unable to process.
270-271Company2Required. Enter the valid U. S. Postal Service state
Stateabbreviation. Refer to the chart of valid state codes in
Part A, Sec.18.
272-280Company9Required. Enter the valid nine digit ZIP Code assigned
ZIP Codeby the U. S. Postal Service. If only the first five digits are
known, left justify information and fill unused positions
with blanks.
281-295Blank15Enter blanks.
296-303Total Number8Enter the total number of Payee “B” Records reported
of Payeesin the file. Right justify information and fill unused posi-
tions with zeros.
304-343Contact Name40Required.Enter the name of the person to be contacted
if IRS/MCC encounters problems with the the file or
transmission.
344-358Contact’s Phone15Required.Enter the telephonenumber of the person to
Number &contact regarding magnetic/electronic files. Omit hyphens.
ExtensionIf no extension is available, left justify information and fill
unused positions with blanks. For example, the IRS/MCC
Call Site phone number of 304-263-8700 with an extension
of 52345 would be 304263870052345.
359-360Magnetic2Required for magnetic tape/tape cartridge filers only.
Tape FileEnter the letters “LS” (in uppercase only). Use of this
2000–21 I.R.B.1061May 22, 2000

Company CompanyCompanyCompanyBlankTotalContact
MailingCityStateZIPNumberName
AddressCodeof Payees
Record Name: Transmitter “T” Record (Continued)
Field
PositionField TitleLengthDescription and Remarks
Indicator field by filers using other types of media will be accept-
able but is not required.
361-375Electronic15Requiredfor a rejectedoriginal or electronic file for
File Name which a replacement is being sent.
For a ReplacementEnter the ORIGINAL or CORRECTION electronic file
Filename assigned by the IRS electronic FIRE system.
EXAMPLE: If you have sent an original file, the TCC is 44444 and it is your first original file, then the filename would be
ORIG.44444.0001.
If you are sending an original, correction or test file, then
enter blanks.
376-748Blank373Enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Sec. 7. Transmitter “T” Record - Record Layout
May 22, 200010622000–21 I.R.B.
RecordPaymentPrior YearTransmitter’sTransmitterReplacement
TypeYearDataTINControlAlphaBlank
IndicatorCode Character
12-567-1516-2021-2223-27
Test File ForeignTransmitterTransmitterCompanyCompany
IndicatorEntityNameNameNameName
Indicator(Continuation)(Continuation)
282930-6970-109110-149150-189
190-229230-269270-271272-280 281-295296-303304-343
Contact’s PhoneMagneticElectronic FileBlankBlank or
Number & Tape FileName For a CR/LF
ExtensionIndicatorReplacement
File
344-358359-360361-375376-748749-750
Sec. 8. Payer “A” Record - General Field Descriptions
.01The Payer “A” Record identifies the person making payments, a recipient of mortgage or student loan interest payments, an
educational institution, a broker, a person reporting a real estate transaction, a barter exchange, a creditor, a trustee or issuer of any
IRA or MSA plan, and a lender who acquires an interest in secured property or who has reason to know that the property has been
abandoned. The payer will be held responsible for the completeness, accuracy, and timely submission of magnetic/electronic files.
The Payer “A” Record also provides parameters for the succeeding Payee “B” Records. IRS computer programs rely on the absolute
relationship between the parameters and data fields in the “A” Record and the data fields in the “B” Records to which they apply.
.02The number of “A” Records depends on the number of payers and the different types of returns being reported. The payment
amounts for one payer and for one type of return should be consolidated under one “A” Record if submitted on the same file.
.03Do not submit separate “A” Records for each payment amount being reported. For example, if a payer is filing Form 1099-
DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one “A” Record, not three separate “A”

2000–21 I.R.B.1063May 22, 2000
Records. For “B” Records that do not contain payment amounts for all three amount codes, enter zeros for those which have no pay-
ment to be reported.
.04When reporting Form 1098, Mortgage Interest Statement, and Form 1098-E, Student Loan Interest Statement, the “A” Record
will reflect the name and TIN of the recipient of the interest payment, the filer of Forms 1098 and 1098-E (the payer). The “B”
Record will reflect the individual paying the interest (the borrower/payer of record) and the amount paid. For Form 1099-S, Pro-
ceeds Form Real Estate Transactions, the “A” Record will reflect the person responsible for reporting the transaction (the filer of the
Form 1099-S) and the “B” Record will reflect the seller/transferor. When reporting Form 1098-T, Tuition Payments statement, the
“A” Record will reflect the name and TIN of the educational institution receiving tuition payments. The “B” Record will reflect the
name and TIN of the student on whose behalf the tuition is being paid.
.05The second record on the file must be an “A” Record. A transmitter may include “B” Records for more than one payer on a
tape or diskette. However, each groupof “B” Records must be preceded by an “A” Record and followed by an End of Payer “C”
Record. A single tape or diskette may contain different types of returns but the types of returns must notbe intermingled. A sepa-
rate “A” Record is required for each payer and each type of return being reported.
.06 All records must be a fixed length of 750 positions.
.07The initial record on a file must be a “T” Record followed by an “A” Record. IRS/MCC will accept an “A” Record after a
“C” Record to report an additional payer or a different type of return. An “A” Record may be blocked with “B” Records. A file for-
mat diagram is located at the end of Part E, Miscellaneous Information just before the mail labels.
.08Do not begin any record at the end of a block or diskette and continue the same record into the next block or diskette.
.09All alpha characters entered in the “A” Record must be uppercase.
.10 For all fields marked“Required”, the transmitter must provide the information described under Description and Remarks.
For those fields not marked“Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the
indicated media position(s) and for the indicated length.
Record Name: Payer “A” Record
Field
Position Field TitleLength Description and Remarks
1Record Type1Required. Enter “A.”
2-5Payment Year4Required. Enter “2000” (unless reporting prior year
data; report the year which applies [1998, 1999, etc.]).
6-11Blank6Enter blanks.
12-20Payer’s9Required.Must be the valid nine-digit Taxpayer
TaxpayerIdentification Number assigned to the payer. Do not
Identificationenter blanks, hyphens, or alpha characters.All
Numberzeros, ones, twos, etc., will have the effect of an
(TIN)incorrect TIN.
*Note: For foreign entities that are not required to have a TIN, this field must be blank. However, the Foreign Entity Indi-
cator, position 52 of the “A” Record, must be set to “1” (one).
21-24 Payer Name 4The Payer Name Control can be obtained only from
Controlthe mail label on the Package 1099 that is mailed to most
payers each December. To distinguish between Package
1099 and the Magnetic Media Reporting (MMR) Package,
the Package 1099 contains Form 7018-C, Order Blank for
Forms, and the mail label on the package contains a four (4)
character name control. The MMR Package contains
instructions for filing magnetically or electronically.
For a business, use the first four significant characters of
the business name. Disregard the word “the” when it is
the first word of the name, unless there are only two
words in the name. A dash (-) and an ampersand (&) are
the only acceptable special characters.Names of less
than four (4) characters should be left justified, filling the
unused positions with blanks.
The mail label on the MMR Package does notcontain a name
control. If a Package 1099 has not been received or the Payer
Name Control is unknown, this field must be blank filled.

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
25Last Filing1Enter a “1” (one) if this is the last yearthe payer will
Indicatorfile; otherwise, enter blank. Use this indicator if the
payer will not be filing information returns under this
payer name and TIN in the future either magnetically,
electronically, or on paper.
26Combined1Required for the Combined Federal/State Filing
Federal/StateProgram.Enter “1” (one) if participating in the
FilerCombined Federal/State Filing Program; otherwise,
enter blank. Refer to Part A, Sec. 16, for further infor-
mation. The only forms that may be filed under the
Combined Federal /State Filing Program are: Forms
1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID,
1099-PATR, 1099-R, and 5498.
27Type of1Required. Enter the appropriate code from the table
Returnbelow:
Type of ReturnCode
10983
1098-E2
1098-T8
1099-A4
1099-BB
1099-C5
1099-DIV1
1099-GF
1099-INT6
1099-LTCT
1099-MISCA
1099-MSAM
1099-OIDD
1099-PATR7
1099-R9
1099-SS
5498L
5498-MSAK
W-2GW
28-39 Amount12Required. Enter the appropriate amount codes for the
Codestype of return being reported. Generally, for each
(See Note)amount code entered in this field, a corresponding pay-
ment amount mustappear in the Payee “B” Record.
In most cases, the box numbers on paper information
returns correspond with the amount codes used to file
magnetically/electronically. However, if discrepancies
occur, this Revenue Procedure governs.
Example of Amount Codes:
If position 27 of the Payer “A” Record is “A” (for 1099-MISC) and positions 28-39 are “1247AC /b/b/b/b/b/b”, this indicates the payer
is reporting any or all six payment amounts (1247AC) in all of the following “B” Records. (In this example, “ /b” denotes blanks
in the designated positions. Do not enter the letter “b”.)
The first payment amount field (1)will represent rents;
the second payment amount field (2)will represent royalties;
the third payment amount field (3) will be all “0” (zeros);
the fourth payment amount field (4)will represent Federal income tax withheld;
the fifth and sixth payment amount fields (5 and 6) will be all “0” (zeros);
the seventh payment amount field (7)will represent nonemployee compensation;
the eighth and ninth payment amount fields (8 and 9) will be all “0” (zeros);
May 22, 200010642000–21 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
the tenth payment amount field (A) will represent crop insurance proceeds;
the eleventh payment amount field (B) will be all “0” (zeros); and
the twelfth payment amount field (C) will represent gross proceeds paid to an
attorney in connection with legal services.
Enter the amount codes in ascending sequence(i.e., 1247AC/b/b/b/b/b/b), left justify information, and fill unused positions with blanks.
For further clarification of the amount codes, contact IRS/MCC.
*Note: A type of return and an amount code must be present in every Payer “A” Record even if no money amounts are
being reported. For a detailed explanation of the information to be reported in each amount code, refer to the appropriate
paper instructions for each form.
Amount Codes Form 1098-For Reporting Mortgage Interest Received From
Mortgage InterestPayers/Borrowers (Payer of Record) on Form 1098:
Statement
Amount
CodeAmount Type
1 Mortgage interest received from
payer(s)/borrower(s)
2Points paid on purchase of principal residence
3Refund (or credit) of overpaid interest
4Blank (Filer’s use) SeeNote.
*Note: The interest recipient may use this field to furnish other information, such as real estate taxes or insurance paid
from escrow.
Amount Codes Form 1098-E -For Reporting Interest on Student Loans on
Student Loan InterestForm 1098-E
Statement
Amount
CodeAmount Type
1Student loan interest received by lender
*Note: Until regulations are adopted, no penalties will be imposed under IRC sections 6721 or 6722 for failure to file or
furnish correct Forms 1098-E if you made a good faith effort to file and furnish them.
Amount Codes Form 1098-T -For Reporting Tuition Payments on Form 1098-T
Tuition Payments(SeeNote.)
StatementAmount
CodeAmount Type
1For filer’s use (SeeNotes.)
2For filer’s use (SeeNotes.)
*Note: When reporting Form 1098-T, the filer must use Type of Return Code 8 in position 27, and Amount Codes 1 and 2
in positions 28 and 29 of the Payer “A” Record. However, if no money is being reported, the payment amount fields will
contain zeros. There is no requirement for filers to report money amounts on Form 1098-T for Tax Year2000.
*Note: Until regulations are adopted, no penalties will be imposed under IRC sections 6721 or 6722 for failure to file or
furnish correct Forms 1098-T if you made a good faith effort to file and furnish them.
Amount Codes Form 1099-A- For Reporting the Acquisition or Abandonment
Acquisition or Abandonmentof Secured Property on Form 1099A:
of Secured Property
(SeeNote.)Amount
CodeAmount Type
2Balance of principal outstanding
4Fair market value of property
*Note: If, in the same calendar year, a debt is canceled in connection with a foreclosure or abandonment of secured prop-
erty for one debtor and the filer would be required to file both Forms 1099-A and 1099-C, Cancellation of Debt, the filer is
2000–21 I.R.B.1065May 22, 2000

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
required to file Form 1099-C only. See the 2000 “Instructions for Forms 1099-A and 1099-C”for further information on co-
ordination with Form 1099-C.
Amount Codes Form 1099-B-For Reporting on Form 1099-B:
Proceeds From
Broker andAmount
Barter ExchangeCodeAmount Type
Transactions2Stocks, bonds, etc. (For forward contracts, see
Note 1.)
3Bartering (Do not report negative amounts.)
4Federal income tax withheld (backup withhold-
ing) (Do not report negative amounts.)
6Profit (or loss) realized in 2000(See Note 2.)
7Unrealized profit (or loss) on open contracts-
12/31/1999 (See Note 2.)
8Unrealized profit (or loss) on open contracts-
12/31/2000 (See Note 2.)
9Aggregate profit (or loss) (See Note 2.)
*Note 1: The payment amount field associated with Amount Code 2 may be used to report a loss from a closing transaction
on a forward contract. Refer to the “B” Record - General Field Descriptions and Record Layouts, Payment Amount Fields,
for instructions on reporting negative amounts.
*Note 2: Payment Amount Fields 6, 7, 8, and 9 are to be used for the reporting of regulated futures or foreign currency con-
tracts.
Amount Codes Form 1099-C-For Reporting Cancellation of Debt on Form 1099-C:
Cancellation of Debt
(SeeNote 1.) Amount
CodeAmount Type
2Amount of debt canceled
3Interest, if included in Amount Code 2
7Fair market value of property (See Note 2.)
*Note 1: If, in the same calendar year, a debt is canceled in connection with a foreclosure or abandonment of secured prop-
erty for one debtor and the filer would be required to file both Forms 1099-C and 1099-A, Acquisition or Abandonment of
Secured Property, the filer is required to file Form 1099-C only. See the 2000 “Instructions for Forms 1099-A and 1099-C”for
further information on coordination with Form 1099-A.
*Note 2: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed.
Amount Codes Form 1099-DIV-For Reporting Payments on Form 1099-DIV:
Dividends and Distributions
Amount
CodeAmount Type
See the 2000 “Instructions for1Ordinary dividends
Form 1099-DIV”for further2Total capital gains distributions
information.328% rate gain
4Unrecaptured section 1250 gain
5Section 1202 gain
6Nontaxable distributions
7Federal income tax withheld
(backup withholding)
8Investment expenses
9Foreign tax paid
ACash liquidation distribution
May 22, 200010662000–21 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
BNoncash liquidation distribution
Amount Codes Form 1099-G-For Reporting Payments on Form 1099-G:
Certain Government and Qualified
State Tuition Program Payments
Amount
CodeAmount Type
1Unemployment compensation
2State or local income tax refunds, credits, or
offsets
4Federal income tax withheld (backupwithhold-
ing or voluntary withholding on unemployment
compensation or Commodity Credit
Corporation Loans, or certain crop disaster pay-
ments)
5Qualified state tuition program earnings
6Taxable grants
7Agriculture payments
Amount Codes Form 1099-INT-For Reporting Payments on Form 1099-INT:
Interest Income
Amount
CodeAmount Type
1Interest income not included in Amount Code 3
2Early withdrawal penalty
3Interest on U.S. Savings Bonds and Treasury
obligations
4Federal income tax withheld (backupwithhold-
ing)
5Investment expenses
6Foreign tax paid
Amount Codes Form 1099-LTC-For Reporting Payments on Form 1099-LTC:
Long-Term Care and
Accelerated Death BenefitsAmount
CodeAmount Type
1Gross long-term care benefits paid
2Accelerated death benefits paid
Amount Codes Form 1099-MISC-For Reporting Payments on Form 1099-MISC:
Miscellaneous Income
(See Note 1.)Amount
CodeAmount Type
1Rents
2Royalties (SeeNote 2.)
3Other income
4Federal income tax withheld (backup withhold-
ing or withholding on Indian gaming profits)
5Fishing boat proceeds
6Medical and health care payments
7Nonemployee compensation
8Substitute payments in lieu of dividends or
interest
ACrop insurance proceeds
BExcess golden parachute payments
CGross proceeds paid to an attorney in connec-
tion with legal services
2000–21 I.R.B.1067May 22, 2000

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
*Note 1: If reporting the Direct Sales Indicator only in position 547 of the Payee “B” Record, use Type of Return Code A
for 1099-MISC in position 27, and Amount Code 1 in position 28 of the Payer “A” record. All payment amount fields in the
Payee “B” record will contain zeros.
*Note 2: Do not report timber royalties under a “pay-as-cut” contract; these must be reported on Form 1099-S.
Amount Codes Form 1099-MSA-For Reporting Distributions from a Medical
Distributions From an MSA orSavings Account or Medicare+Choice MSA
Medicare+Choice MSAon Form 1099-MSA:
Amount
CodeAmount Type
1Gross distribution
2Earnings on excess contributions
4Fair market value of the account on date of
death
Amount Codes Form 1099-OID-For Reporting Payments on Form 1099OID:
Original Issue Discount
Amount
CodeAmount Type
1Original issue discount for 2000
2Other periodic interest
3Early withdrawal penalty
4Federal income tax withheld (backup withhold-
ing)
6 Original issue discount on U.S. Treasury oblig-
ations (See Note.)
7Investment expenses (See Note.)
*Note: See the 2000 “Instructions for Forms 1099-INT and 1099-OID” for further reporting information.
Amount Codes Form 1099-PATR-For Reporting Payments on Form 1099-PATR:
Taxable Distributions Received From
CooperativesAmount
CodeAmount Type
1Patronage dividends
2Nonpatronage distributions
3Perunit retain allocations
4Federal income tax withheld (backup withhold-
ing)
5Redemption of nonqualified notices and retain
allocations
Pass-Through Credits(See Note.)
6For filer’s use for pass-through credits
7Investment credit
8Work opportunity credit
9Patron’s alternative minimum tax (AMT)
adjustment
*Note: Amount Codes 6, 7, 8, and 9 are reserved for the patron’s share of unused credits that the cooperative is passing
through to the patron. Other credits may be reported in Amount Code 6. The title of the credit reported in Amount Code 6
may be reported in the Special Data Entries Field in the Payee “B” Record. The amounts shown for Amount Codes 6, 7, 8,
and 9 must be reported to the payee. These Amount Codes and the Special Data Entries Field are for the convenience of the
filer. This information is not needed by IRS/MCC.
May 22, 200010682000–21 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
Amount Codes Form 1099-R-For Reporting Payments on Form 1099-R:
Distributions From
Pensions, Annuities,Amount
Retirement or Profit-CodeAmount Type
Sharing Plans, IRAs, 1Gross distribution (See Note 1.)
Insurance Contracts, etc.2Taxable amount (See Note 2.)
3Capital gain (included in Amount Code 2)
4Federal income tax withheld (See Note 3.)
5Employee contributions or insurance premiums
6Net unrealized appreciation in employer’s secu-
rities
8Other
9Total employee contributions
ATraditional IRA/SEP/SIMPLE distribution or
Roth conversion (See Note 4.)
*Note 1: If the payment shown for Amount Code 1 is a total distribution, enter a “1” (one) in position 549 of the “B”
Record. An amount must be shown in Payment Amount Field 1 unless reporting an amount ONLY in Payment Amount
Field 8. If a distribution is a loss, do not enter a negative amount. For example, if stock is distributed but the value is less
than the employee’s after-tax contributions, enter the value of the stock in Payment Amount Field 1, enter “0” (zero) in Pay-
ment Amount Field 2, and enter the employee’s contributions in Payment Amount Field 5.
*Note 2: If the taxable amount cannot be determined, enter a “1” (one) in position 547 of the “B” Record. For a traditional
IRA, SEP, or SIMPLE distribution, generally enter in Payment Amount Field A the same amount entered in Payment
Amount Field 1.
* Note 3: See the 2000 “Instructions for Forms 1099-R and 5498”for information concerning Federal income tax withheld
for Form 1099-R.
*Note 4: For Form 1099-R, report the Roth conversionor total amount distributed from an IRA, SEP, or SIMPLE in Pay-
ment Amount Field A (IRA/SEP/SIMPLE distribution orRoth conversion), Field Positions 163-174 of the Payee “B” Record,
and generally, the same amount in Payment Amount Field 1 (Gross Distribution), Field Positions 55-66 of the Payee “B”
Record. Amount Code A was created to identify the distribution as an IRA/SEP/SIMPLE orRoth conversion. The
IRA/SEP/SIMPLE indicator should be set in Field Position 548 of the Payee “B” Record and the money should be reported
in Payment Field A as well as Payment Field 1 of the Payee “B” Record; but, not in Payment Amount Field 2.
Amount Codes Form 1099-S-For Reporting Payments on Form 1099-S:
Proceeds From
Real EstateAmount
TransactionsCodeAmount Type
2Gross proceeds (See Note.)
5Buyer’s part of real estate tax
* Note: Include payments of timber royalties made under a “pay-as-cut” contract, reportable under IRC section 6050N. If
timber royalties are being reported, enter “TIMBER” in the description field of the “B” record.
Amount Codes Form 5498-For Reporting Information on Form 5498:
IRA Contribution Information
(SeeNote 1.)Amount
CodeAmount Type
1IRA contributions (other than amounts in
Amount Codes 2, 3, 7, 8, 9, and A) (See
Note 3.)
2Rollover contributions
3Roth conversion amount
2000–21 I.R.B.1069May 22, 2000

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
4Fair market value of account
5Life insurance cost included in Amount Code 1
7SEP contributions
8SIMPLE contributions
9Roth IRA contributions
AEducation IRA contributions
*Note 1: For information regarding Inherited IRAs, refer to the 2000 “Instructions for Forms 1099-R and 5498” and Rev.
Proc. 89-52, 1989-2 C.B. 632. Beneficiary information must be given in the Payee Name Line Field of the “B” Record.
*Note 2: If reporting IRA contributions for a participant in a military operation see 2000 “Instructions for Forms 1099-R
and 5498”.
*Note 3: Also include employee contributions to an IRA under a SEP plan but not salary reduction contributions. DO NOT
include EMPLOYER contributions; these are included in Amount Code 7.
Amount Codes Form 5498-MSA-For Reporting Information on 5498-MSA:
MSA or Medicare+Choice MSA
InformationAmount
CodeAmount Type
1Employee or self-employed person’s MSA con-
tributions made in 2000and 2001for 2000
2Total contributions made in 2000
3Total MSA contributions made in 2001for
2000
4Rollover contributions (See Note 1.)
5Fair market value of MSA or M+C MSA (See
Note 2.)
*Note 1: This is the amount of any rollover made to this MSA in 2000after a distribution from another MSA. For detailed
information on reporting, see the 2000 “Instructions for Forms 1099-R, 5498 and 5498-MSA.”
*Note 2: This is the fair market value (FMV) of the account on December 31, 2000.
Amount Codes Form W-2G-For Reporting Payments on Form W-2G:
Certain Gambling
WinningsAmount
CodeAmountType
1Gross winnings
2Federal income tax withheld
7Winnings from identical wagers
40-47 Blank8Enter blanks.
48Original File1Required for original files only.Enter “1” (one) if
Indicatorthe information is original data. Otherwise, enter a
blank.
49 Replacement1Required for replacement files only.Enter “1” (one)
File Indicatorif the purpose of this file is to replace a file that
IRS/MCC returned to the transmitter due to errors
encountered in processing. This is a file that has not
been successfully processed by IRS. Otherwise,
enter a blank.
If selecting the Replacement File Indicator in Position 49, Field Positions 48 and 50 must be blank. Only oneindicator
may be selected for each Payer “A” Record.
May 22, 200010702000–21 I.R.B.

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
50 Correction1Required for correction files only.Enter “1” (one) if
File Indicator the purpose of this file is to correct information which
was previously submitted to IRS/MCC, was processed,
but contained erroneous information. Do not submit
original information as corrections. Any information
return which was inadvertently omitted from a file must
be submitted as original. Otherwise, enter a blank.
51Blank1Enter a blank.
52 Foreign1Enter a “1” (one) if the payer is a foreign entity and
Entityincome is paid by the foreign entity to a U. S. resident.
IndicatorIf the payer is not a foreign entity, enter a blank.
53-92 First 40Required. Enter the name of the payer whose TIN
Payer Nameappears in positions 12-20 of the “A” Record. Any
Lineextraneous information must be deleted. Left justify
information, and fill unused positions with blanks.
(Filers should not enter a transfer agent’s name in this
field. Any transfer agent’s name should appear in the
Second Payer Name Line Field.)
93-132Second 40If the Transfer (or Paying) Agent Indicator (position
Payer Name133) contains a “1” (one), this field must contain the
Line name of the transfer (or paying) agent. If the indicator
contains a “0” (zero), this field may contain either a
continuation of the First Payer Name Line or blanks.
Left justify information and fill unused positions with
blanks.
133Transfer 1Required. Identifies the entity in the Second Payer
AgentName Line Field. (See Part A, Sec. 17, for a definition
Indicatorof transfer agent.)
CodeMeaning
1The entity in the Second Payer Name Line
Field is the transfer (or paying) agent.
0 (zero) The entity shown is notthe transfer (or paying)
agent (i.e., the Second Payer Name Line Field
contains either a continuation of the First Payer
Name Line Field or blanks).
134-173 Payer 40Required. If the Transfer Agent Indicator in position
Shipping133 is a “1” (one), enter the shipping address of the
Addresstransfer (or paying) agent. Otherwise, enter the actual
shipping address of the payer. The street address should
include number, street, apartment or suite number (or P.
O. Box if mail is not delivered to street address). Left
justify information, and fill unused positions with
blanks.
For U.S. addresses, the payer city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively. Filers must
adhere to the correct format for the payer city, state, and ZIP Code.
For foreign addresses, filers may use the payer city, state, and ZIP Code as a continuous 51 position field. Enter information in
the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign
Entity Indicator in position 52 must contain a “1” (one).
174-213 Payer City40Required. If the Transfer Agent Indicator in position
133 is a “1” (one), enter the city, town, or post office
of the transfer agent. Otherwise, enter the city, town,
2000–21 I.R.B.1071May 22, 2000

Record Name: Payer “A” Record (Continued)
Field
Position Field TitleLength Description and Remarks
or post office of the payer. Left justify information, and
fill unused positions with blanks. Do not enter state and
ZIP Code information in this field.
214-215Payer State 2Required. Enter the valid U.S. Postal Service state
abbreviations. Refer to the chart of valid state abbrevia-
tions in Part A, Sec.18.
216-224Payer ZIP9Required. Enter the valid nine digit ZIP Code assigned
Codeby the U.S. Postal Service. If only the first five digits
are known, left justify information and fill the unused
positions with blanks. For foreign countries, alpha
characters are acceptable as long as the filer has entered
a “1” (one) in the Foreign Entity Indicator, located in
Field Position 52 of the “A” Record.
225-239Payer’s Phone15Enter the payer’s phone number and extension.
Number &
Extension
240-748Blank509Enter blanks.
749-750Blank 2Enter blanksor carriage return/line feed (CR/LF) char-
acters.
Sec. 9. Payer “A” Record - Record Layout
May 22, 200010722000–21 I.R.B.
RecordPaymentBlankPayer’sPayer NameLast Filing
TypeYearTINControlIndicator
12-56-1112-2021-2425
Combined TypeAmountBlankOriginalReplacementCorrection
Federal/StateofCodesFileFileFile
FilerReturnIndicatorIndicatorIndicator
262728-3940-47484950
BlankForeignFirstSecondTransferPayer
EntityPayer NamePayer NameAgentShipping
IndicatorLineLineIndicatorAddress
515253-9293 -132133134-173
PayerPayerPayerPayer’s PhoneBlankBlank or
CityStateZIPNumber andCR/LF
CodeExtension
174-213214-215216-224225-239240-748749-750
Sec. 10. Payee “B” Record - General Field Descriptions and Record Layouts
.01The “B” Record contains the payment information from the information returns. When filing information returns, the format
for the “B” Records will remain constant and is a fixed length of 750 positions. The record layout for field positions 1 through 543
is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields for in-
dividual forms. In the “A” Record, the amount codes that appear in field positions 28 through 39 will be left-justified and filled with
blanks. In the “B” Record, the filer mustallow for all twelve Payment Amount Fields. For those fields not used, enter “0s” (zeros).
For example, a payer reporting on Form 1099-MISC should enter “A” in field position 27 of the “A” Record, Type of Return. If re-
porting payments for Amount Codes 1, 2, 4, 7, A and C, the payer would report field positions 28 through 39 of the “A” Record as
“1247AC //b/b/b/b/b/b.” (In this example, “/b” denotes blanks. Do not enter the letter “/b”.) In the “B” Record:

2000–21 I.R.B.1073May 22, 2000
Positions 55 through 66 for Payment Amount 1will represent rents.
Positions 67-78 for Payment Amount 2will represent royalties.
Positions 79-90 for Payment Amount 3will be “0’s” (zeros).
Positions 91-102 for Payment Amount 4will represent Federal income tax withheld.
Positions 103-126 for Payment Amounts 5 and 6will be “0’s” (zeros).
Positions 127-138 for Payment Amount 7 will represent nonemployee compensation.
Positions 139-162 for Payment Amounts 8 and 9will be “0’s” (zeros).
Positions 163-174 for Payment Amount Awill represent crop insurance proceeds.
Positions 175-186 for Payment Amount Bwill be “0’s” (zeros).
Positions 187-198 for Payment Amount Cwill represent gross proceeds paid to an attorney in connection with legal services.
.02The following specifications include a field in the payee records called “Name Control” in which the first four characters of
the payee’s surname are to be entered by the filer;
(a)If filers are unable to determine the first four characters of the surname, the Name Control Field may be left blank. Com-
pliance with the following will facilitate IRS computer programs in identifying the correct name control:
(1) The surname of the payee whose TIN is shown in the “B” Record should always appear first. If, however, the records
have been developed using the first name first, the filer must leave a blank space between the first and last names.
(2) In the case of multiple payees, only the surname of the payee whose TIN (SSN, EIN, ITIN, or ATIN) is shown in the “B”
Record must be present in the First Payee Name Line. Surnames of any other payees may be entered in the Second
Payee Name Line.
.03See Part A, Sec. 14, for further information concerning Taxpayer Identification Numbers (TINs).
.04 For all fields marked“Required”, the transmitter must provide the information described under Description and Remarks.
For those fields not marked“Required”, the transmitter must allow for the field, but may be instructed to enter blanks or zeros in
the indicated field position(s) and for the indicated length.
.05 All records must be a fixed length of 750 positions.
.06A field is also provided in these specifications for Special Data Entries. This field may be used to record information required
by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries
Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer’s option to use
the Special Data Entry Field. This field will not affect the processing of the “B” Records.
.07Following the Special Data Entries Field in the “B” Record, payment fields have been allocated for State Income Tax With-
held and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by
IRS/MCC.
.08Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A,
Sec. 16, to participate in this program. Filers may not file Forms 1098, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-LTC, 1099-
MSA, 1099-S, 5498-MSA, and W-2G under the Combined Federal/State Filing Program.
.09All alpha characters in the “B” Record must be uppercase.
.10 Do notuse decimal points (.) to indicate dollars and cents. Ten dollars must appear as 000000001000 in the payment amount
field.
.11IRS strongly encourages transmitters to review the data for accuracy before submission to prevent issuance of erroneous no-
tices. Transmitters should be especially careful that the names, TINs, account numbers, types of income, and income amounts are
correct.
.12When reporting Form 1098, Mortgage Interest Statement and Form 1098-E, Student Loan Interest Statement, the “A” Record
will reflect the name and TIN of the recipient of the interest or payment, the filer of the Forms 1098 and 1098-E (the payer). The “B”
Record will reflect the individual paying the interest (borrower/payer of record) and the amount paid. For Form 1099-S, Proceeds
From Real Estate Transactions, the “A” Record will reflect the person responsible for reporting the transaction (the filer of the Form
1099-S) and the “B” record will reflect the seller/transferor. When reporting Form 1098-T, Tuition Payments Statement, the “A”
Record will reflect the name and TIN of the educational institution receiving tuition payments. The “B” Record will reflect the
name and TIN of the student on whose behalf the tuition is being paid.
Record Name: Payee “B” Record
Field
Position Field TitleLength Description and Remarks
1Record Type1Required. Enter “B.”
2-5Payment Year4Required. Enter “2000” (unless reporting prior year
data; report the year which applies [1998, 1999, etc.]).
6Corrected1Required for corrections only.Indicates a corrected
Returnreturn.
Indicator

Record Name: Payee “B” Record (Continued)
Field
Position Field TitleLength Description and Remarks
(See Note.)CodeDefinition
G If this is a one-transaction correc-
tion or the first of a two-transaction
correction
CIf this is the second transaction of a
two transaction correction
BlankIf this is not a return being submit-
ted to correct information already
processed by IRS.
*Note: C, G, and non-coded records must be reported using separate Payer “A” Records. Refer to Part A, Sec. 13, for spe-
cific instructions on how to file corrected returns.
7-10 Name Control 4If determinable, enter the first four characters of the sur-
name of the person whose TIN is being reported in
positions 12-20 of the “B” Record; otherwise, enter
blanks. This usually is the payee. If the name that
corresponds to the TIN is not included in the first or
second payee name line and the correct name control is
not provided, a backup withholding notice may be gen-
erated for the record. Surnames of less than four char-
acters should be leftjustified, filling the unused posi-
tions with blanks. Special characters and imbedded
blanks should be removed. In the case of a business,
other than a sole proprietorship, use the first four signif-
icant characters of the business name. Disregard the
word “the” when it is the first word of the name, unless
there are only two words in the name. A dash (-) and an
ampersand (&) are the only acceptable special charac-
ters. Surname prefixes are considered part of the sur-
name, e.g., for Van Elm, the name control would be
VANE. For a sole proprietorship use the name of the
owner to create the name control and report the owner’s
name in positions 248 – 287, First Payer Name Line.
*Note:Imbedded blanks, extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., period [.], apostrophe [‘])
should be removed from the Payee Name Lines. This information may be dropped during subsequent processing at
IRS/MCC. A dash (-) and an ampersand (&) are the only acceptable special characters.
The following examples may be helpful to filers in developing the Name Control:
NameName Control
Individuals:
Jane BrownBROW
John A. LeeLEE*
James P. En, Sr.EN*
John O’NeillONEI
Mary VanBurenVANB
Juan DeJesusDEJE
Gloria A. El-RoyEL-R
Mr. John SmithSMIT
Joe McCarthyMCCA
Pedro Torres-LopesTORR
Maria Lopez Moreno**LOPE
Binh To LaLA*
Nhat Thi PhamPHAM
May 22, 200010742000–21 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position Field TitleLength Description and Remarks
Mark D’AllesandroDALL
Corporations:
The First National BankFIRS
TheHideawayTHEH
A&BCafeA&BC
11THStreet Inc.11TH
Sole Proprietor:
Mark Hemlock
DBA The Sunshine ClubHEML
Partnership:
Robert Aspen
and Bess Willow ASPE
Harold Fir, Bruce Elm,
and Joyce Spruce et al PtrFIR*
Estate:
Frank White EstateWHIT
Estate of Sheila BlueBLUE
Trusts and Fiduciaries:
Daisy Corporation Employee
Benefit TrustDAIS
Trust FBO The Cherryblossom
SocietyCHER
Exempt Organization:
Laborer’s Union, AFL-CIOLABO
St. Bernard’s Methodist
Church Bldg. FundSTBE
*Name Controls of less than four significant characters must be left-justified and blank-filled.
**For Hispanic names, when two last names are shown for an individual, derive the name control from the first last name.
11Type of1This field is used to identify the Taxpayer
TINIdentification Number (TIN) in positions 12-20 as
either an Employer Identification Number (EIN), a
Social Security Number (SSN), an Individual Taxpayer
Identification Number (ITIN) or an Adoption Taxpayer
Identification Number (ATIN). Enter the appropriate
code from the following table:
CodeTypeofTINTypeofAccount
1EINA business, organization, sole proprietor, or
other entity
2SSNAn individual, including a sole proprietor
or
2ITINAn individual required to have a taxpayer identi-
fication number, but who is not eligible to obtain
an SSN
or
2ATINAn adopted individual prior to the assignment of
a social security number
BlankN/AIf the type of TIN is not determinable, enter a blank.
12-20 Payee’s9Required. Enter the nine digit Taxpayer Identification
TaxpayerNumber of the payee (SSN, ITIN, ATIN, or EIN). If an
Identificationidentification number has been applied for but not
Numberreceived, enter blanks. Do not enter hyphens or alpha
(TIN)characters. All zeros, ones, twos, etc., will have the
effect of an incorrect TIN. If the TIN is not available,
enter blanks. (SeeNote.)
2000–21 I.R.B.1075May 22, 2000

Record Name: Payee “B” Record (Continued)
Field
Position Field TitleLength Description and Remarks
*Note: IRS/MCC contacts payers who have submitted payee data with missing TINs in an attempt to prevent errors that
could result in penalties. Payers who submit data with missing TINs, and have taken the required steps to obtain this infor-
mation are encouraged to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact
from IRS/MCC. This letter, however, will not prevent backup withholding notices (CP2100 or CP2100A Notices) or penalties
for missing or incorrect TINs.
21-40 Payer’s20Enter any number assigned by the payer to the payee
Account Number(e.g., checking or savings account number). Filers
For Payeeare encouraged to use this field. This number helps
to distinguish individual payee records and should be
unique for each document. Do not use the payee’s TIN
since this will not make each record unique. This infor-
mation is particularly useful when corrections are filed.
This number will be provided with the backup with-
holding notification and may be helpful in identifying
the branch or subsidiary reporting the transaction. Do
not define data in this field in packed decimal format.
If fewer than twenty characters are used, filers may
either left or right justify, filling the remaining positions
with blanks.
41-44Payer’s Office4Enter office code of payer; otherwise, enter blanks.
CodeFor payers with multiple locations, this field may be
used to identify the location of the office submitting the
information return. This code will also appear on back-
up withholding notices.
45-54Blank10Enter blanks.
PaymentRequired. Filers should allow for all payment
Amount Fieldsamounts. For those not used, enter zeros. For
(Must be example: If position 27, Type of Return, of the “A”
numeric)Record, is “A” (for 1099-MISC) and positions 28-39,
(See Note.)Amount Codes, are “1247AC //b/b/b/b/b/b”, this indicates the
payer is reporting any or all six payment amounts in all
of the following “B” Records. (In this example, “b/”
denotes blanks in the designated positions. Do not enter
the letter “b”) Payment Amount 1 will represent rents;
Payment Amount 2 will represent royalties; Payment
Amount 3 will be all “0’s” (zeros); Payment Amount 4
will represent Federal income tax withheld; Payment
Amounts 5 and 6 will be all “0’s” (zeros); Payment
amount 7 will represent nonemployee compensation;
Payment Amounts 8 and 9 will be all “0’s” (zeros);
Payment Amount A will represent crop insurance pro-
ceeds; Payment Amount B will be all “0’s” (zeros); and
Payment Amount C will represent gross proceeds paid
to an attorney in connection with legal services. Each
payment field must contain 12 numeric characters. Each
payment amount must contain U.S. dollars and cents.
The right-most two positions represent cents in the pay-
ment amount fields. Do not enter dollar signs, commas,
decimal points, or negative payments, except those
items that reflect a loss on Form 1099B. Positive and
negative amounts are indicated by placing a “+” (plus)
or “-” (minus) sign in the left-most
May 22, 200010762000–21 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position Field TitleLength Description and Remarks
position of the payment amount field. A negative over
punch in the units position may be used, instead of a
minus sign, to indicate a negative amount. If a plus
sign, minus sign, or negative over punch is not used, the
number is assumed to be positive. Negative over punch
cannot be used in PC created files. Payment amounts
must be right-justified and unused positions must be
zero-filled. Federal income tax withheld cannot be
reported as a negative amount on any form.
*Note: Filers must enter numeric information in all payment fields when filing magnetically or electronically. However,
when reporting information on the statement to the recipient, the payer may be instructed to leave a box blank. Follow the
guidelines provided in the paper instructions for the statement to the recipient.
55-66 Payment12The amount reported in this field represents payments
Amount 1*for Amount Code 1 in the “A” Record.
67-78 Payment12The amount reported in this field represents payments
Amount 2*for Amount Code 2 in the “A” Record.
79-90 Payment12The amount reported in this field represents payments
Amount 3*for Amount Code 3 in the “A” Record.
91-102 Payment12 The amount reported in this field represents payments
Amount 4*for Amount Code 4 in the “A” Record.
103-114 Payment12The amount reported in this field represents payments
Amount 5*for Amount Code 5 in the “A” Record.
115-126 Payment12The amount reported in this field represents payments
Amount 6*for Amount Code 6 in the “A” Record.
127-138 Payment12The amount reported in this field represents payments
Amount 7*for Amount Code 7 in the “A” Record.
139-150 Payment12The amount reported in this field represents payments
Amount 8*for Amount Code 8 in the “A” Record.
151-162 Payment12The amount reported in this field represents payments
Amount 9*for Amount Code 9 in the “A” Record.
163-174 Payment12The amount reported in this field represents payments
Amount A*for Amount Code A in the “A” Record.
175-186 Payment12The amount reported in this field represents payments
Amount B*for Amount Code B in the “A” Record.
187-198 Payment12The amount reported in this field represents payments
Amount C*for Amount Code C in the “A” Record.
*If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in this
Revenue Procedure govern.
199-246 Reserved48 Enter blanks.
247 Foreign1If the address of the payee is in a foreign country,
Countryenter a “1” (one) in this field; otherwise, enter blank.
IndicatorWhen filers use this indicator, they may use a free for-
mat for the payee city, state, and ZIP Code. Address
information must not appear in the First or Second
Payee Name Line.
248-287 First Payee40Required. Enter the name of the payee (preferably
Name Linesurname first) whose Taxpayer Identification Number
(See Notes.)(TIN) was provided in positions 12-20 of the “B”
Record. Left justify and fill unused positions with blanks.
If more space is required for the name, use the Second
Payee Name Line Field. The names of any other payees
2000–21 I.R.B.1077May 22, 2000

Record Name: Payee “B” Record (Continued)
Field
Position Field TitleLength Description and Remarks
may be entered in the Second Payee Name Line Field. If
reporting information for a sole proprietor, the individual’s
name must always be present, preferably on the First
Payee Name Line. The use of the business name is option-
al in the Second Payee Name Line Field. End the First
Payee Name Line with a full word. Do not split words.
*Note 1: Extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., period, apostrophe) should be removed from
the Payee Name Lines. This information may be dropped during subsequent processing at IRS/MCC. A dash and an am-
persand are the only acceptable special characters.
*Note 2: On Form 5498, for Inherited IRAs, enter the beneficiary’s name followed by the word “beneficiary.” For exam-
ple, “Brian Young as beneficiary of Joan Smith” or something similar that signifies that the IRA was once owned by Joan
Smith. Filers may abbreviate the word “beneficiary” as, for example, “benef.” Refer to the 2000 “Instructions for Forms
1099-R and 5498.”The beneficiary’s TIN must be reported in positions 12-20 of the “B” Record.
*Note 3: When reporting Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, the Payee Name Line of the
“B” Record will reflect the policyholder. The name of the insured will be reported in Field Positions 557-596 of the Payee
“B” Record.
288-327 Second Payee 40 If there are multiple payees (e.g., partners, joint
Name Lineowners, or spouses), use this field for those names not
associated with the TIN provided in positions 12-20 of
the “B” Record, or if not enough space was provided in
the First Payee Name Line, continue the name in this
field. Do not enter address information. It is impor-
tant that filers provide as much payee information to
IRS/MCC as possible to identify the payee associated
with the TIN. Left justify and fill unused positions with
blanks. Fill with blanks if no entries are present for
this field.
328-367Blank40Enter blanks.
368-407 Payee Mailing 40Required. Enter mailing address of payee. Street
Addressaddress should include number, street, apartment or
suite number (or P.O. Box if mail is not delivered to
street address). Left justify information and fill unused
positions with blanks. This field must notcontain any
data other than the payee’s mailing address.
For U.S. addresses, the payee city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively. Filers must
adhere to the correct format for the payee city, state, and ZIP code.
For foreign addresses, filers may use the payee city, state, and ZIP Code as a continuous 51 position field. Enter information in
the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign
Country Indicator in position 247 must contain a “1” (one).
408-447Blank40Enter blanks.
448-487 Payee City40Required.Enter the city, town or post office. Left jus-
tify information and fill the unused positions with
blanks. Enter APO or FPO if applicable. Do not enter
state and ZIP Code information in this field.
488-489 Payee State 2Required. Enter the valid U.S. Postal Service state
abbreviations for states or the appropriate postal identi-
fier (AA, AE, or AP) described in Part A, Sec. 18.
490-498 Payee ZIP9Required.Enter the valid ZIP Code (nine or five digit)
Codeassigned by the U.S. Postal Service. If only the first
five digits are known, left justify information and fill
May 22, 200010782000–21 I.R.B.

Record Name: Payee “B” Record (Continued)
Field
Position Field TitleLength Description and Remarks
the unused positions with blanks. For foreign countries,
alpha characters are acceptable as long as the filer has
entered a “1” (one) in the Foreign Country Indicator,
located in position 247 of the “B” Record.
499-543Blank45Enter blanks.
Standard Payee “B” Record Format For
All Types of Returns, Positions 1-543
2000–21 I.R.B.1079May 22, 2000
Record PaymentCorrectedNameType ofPayee’sPayer’s
TypeYearReturnControlTINTINAccount
IndicatorNumber
12-567-101112-2021-40
Payer’s BlankPaymentPaymentPaymentPaymentPayment
Office Amount Amount Amount AmountAmount
Code12345
41-4445-5455-6667-7879-9091-102103-114
PaymentPaymentPaymentPaymentPaymentPayment
AmountAmountAmountAmountAmountAmount
67 8 9AB
115-126127-138139-150151-162163-174175-186
PaymentReservedForeign First PayeeSecond Payee Blank
AmountCountryName LineName Line
CIndicator
187-198199-246247248-287288-327328-367
PayeeBlankPayeePayeePayeeBlank
MailingCityStateZIP Code
Address
368-407408-447448-487488-489490-498499-543
The following sections define the field positions for the different types of returns in the Payee “B” Record (positions 544-
750):
(l)Forms 1098, 1098-E
(2)Form 1098-T
(3)Form 1099-A
(4)Form 1099-B
(5)Form 1099-C
(6)Form 1099-DIV*
(7)Form 1099-G*
(8)Form 1099-INT*
(9)Form 1099-LTC
(10) Form 1099-MISC*
(11) Form 1099-MSA
(12) Form 1099-OID*
(13) Form 1099-PATR*
(14) Form 1099-R*
(15) Form 1099-S
(16) Form 5498*

May 22, 200010802000–21 I.R.B.
(17)Form 5498-MSA
(18) Form W-2G
*These forms may be filed through the Combined Federal/State Filing Program. IRS/MCC will forward these records to participat-
ing states for filers who have been approved for the program. See Part A, Sec. 16, for information about the program, including spe-
cific codes for the record layouts.
(1) Payee “B” Record - Record Layout Positions 544-750 for Forms 1098 and 1098-E
Field
PositionField Title Length Description and Remarks
544-662 Blank119Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-748 Blank26Enter blanks.
749-750 Blank 2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record Record Layout Positions 544-750
Forms 1098 and 1098-E
BlankSpecial BlankBlank
Dataor CR/LF
Entries
544-662663-722723-748749-750
*Note: Until regulations are adopted, no penalties will be imposed under IRC sections 6721 or 6722 for failure to file or fur-
nish correct Forms 1098-E or 1098-T if you made a good faith effort to file and furnish them.
(2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-T
Field
PositionField TitleLength Description and Remarks
544-546 Blank3Enter blanks.
547Half-time1Enter “1” (one) if the student was at least a half-time
Studentstudent during any academic period that began in
Indicator2000. Otherwise, enter a blank.
548Graduate1Enter “1” (one) if the student is enrolled exclusively in a
Studentgraduate level program. Otherwise, enter a blank.
Indicator
549-662Blank114Enter blanks.
663-722 Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for the filing require-
ments. If this field is not utilized, enter blanks.
723-748Blank 26Enter blanks
749-750Blank2Enter blanksor carriage return/line feed (CR/LF)
characters.

2000–21 I.R.B.1081May 22, 2000
Payee “B” Record Record Layout Positions 544-750
Form 1098-T
BlankHalf-timeGraduateBlankSpecialBlankBlank or
StudentStudentDataCR/LF
IndicatorIndicatorEntries
544-546547548549-662663-722723-748749-750
(3) Payee “B” Record - Record Layout Positions 544-750 for Form 1099A
Field
PositionField TitleLength Description and Remarks
544-546 Blank3Enter blanks.
547 Personal1 Enter the appropriate indicator from the table below:
Liability
Indicator
IndicatorUsage
1Borrower was personally liable for repay-
ment of the debt.
BlankBorrower was not personally liable for
repayment of the debt.
548-555Date of8Enter the acquisition date of the secured property or the
Lender’sdate the lender first knew or had reason to know the
Acquisition orproperty was abandoned, in the format YYYYMMDD
Knowledge of(e.g., 20001022). Do not enter hyphens or slashes.
Abandonment
*For dates with one-digit months (i.e., January-September) or days (i.e., 1-9), enter a zero before the month or day. January 1,
2000, would be 20000101. Do not enter blanks, alphas or special characters.
556-594 Description 39Enter a brief description of the property. For real
of Propertyproperty, enter the address, or, if the address does not
sufficiently identify the property, enter the section, lot
and block. For personal property, enter the type, make
and model (e.g., Car-1999 Buick Regal or Office
Equipment). Enter “CCC” for crops forfeited on
Commodity Credit Corporation loans. If fewer than 39
positions are required, left justify information and fill
unused positions with blanks.
595-662 Blank 68Enter blanks.
663-722 Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for the filing require-
ments. If this field is not utilized, enter blanks.
723-748 Blank26Enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.

Payee “B” Record Record Layout Positions 544-750
Form 1099-A
May 22, 200010822000–21 I.R.B.
Blank PersonalDate of Lender’sDescriptionBlank
LiabilityAcquisition orof
IndicatorKnowledge ofProperty
Abandonment
544-546547548-555556-594595-662
SpecialBlankBlank
Data or CR/LF
Entries
663-722723-748749-750
(4) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-B
Field
Position Field Title Length Description and Remarks
544Second TIN1Enter “2” to indicate notification by IRS twice within
Noticethree calendar years that the payee provided an
(Optional)incorrect name and/or TIN combination; otherwise,
enter a blank.
545-546 Blank 2Enter blanks.
547 Gross 1Enter the appropriate indicator from the following table,
Proceedsto identify the amount reported in Amount Code 2;
Indicatorotherwise, enter blanks.
IndicatorUsage
1Gross proceeds
3Gross proceeds less commissions
and options premiums
548-555 Date of8For broker transactions, enter the trade date of the
Sale transaction. For barter exchanges, enter the date when
cash, property, a credit, or scrip is actually or construc-
tively received in the format YYYYMMDD (e.g.,
20001022). Enter blanks if this is an aggregate trans-
action. Do not enter hyphens or slashes.
*For dates with one-digit months (i.e., January-September) or days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special characters.
556-568CUSIP Number13For broker transactions only, enter the CUSIP
(Committee on Uniform Security Identification
Procedures) number of the item reported for Amount
Code 2 (stocks, bonds, etc.). Enter blanks if this is an
aggregate transaction. Enter “0s” (zeros) if the number
is not available. Right justify information and fill
unused positions with blanks.
569-607Description39 If fewer than 39 characters are required, left justify
information and fill unused positions with blanks. For
broker transactions, enter a brief description of the dis-
position item (e.g., 100 shares of XYZ Corp). For regu-
lated futures and forward contracts, enter “RFC” or
other appropriate description. For bartering transac-
tions, show the services or property provided.
608-662Blank 55Enter blanks.
663-722 Special Data 60This portion of the “B” Record may be used to record
Entries information for state or local government reporting or
for the filer’s own purposes. Payers should contact the

(4) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-B (Continued)
Field
Position Field Title Length Description and Remarks
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
735-746Local Income 12Local income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries field.
747-748 Blank2Enter blanks.
749-750Blank 2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record Record Layout Positions 544-750
for Form 1099-B
2000–21 I.R.B.1083May 22, 2000
SecondBlankGrossDate ofCUSIPDescription
TIN NoticeProceedsSaleNumber
(Optional)Indicator
544545-546547548-555556-568569-607
Blank Special StateLocalBlankBlank
DataIncomeIncomeor
EntriesTaxTaxCR/LF
WithheldWithheld
608-662663-722723-734735-746747-748749-750
(5) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C
Field
Position Field Title Length Description and Remarks
544-546 Blank3Enter blanks.
547Bankruptcy1Enter “1” (one) to indicate the debt was discharged in
Indicatorbankruptcy, if known. Otherwise, enter a blank.
548-555Date8Enter the date the debt was canceled in the format of
Canceled YYYYMMDD (e.g., 20001022). Do not enter
hyphens or slashes.
*For dates with one-digit months (i.e., January-September) or days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special characters.
556-594Debt39Enter a description of the origin of the debt, such as
Descriptionstudent loan, mortgage, or credit card expenditure. If a
combined Form 1099-C and 1099-A is being filed, also
enter a description of the property.
595-662Blank68Enter blanks.
663-722 Special Data 60 This portion of the “B” Record may be used to record
Entries information for state or local government reporting or
for the filer’s own purposes. Payers should contact the

Blank Blank
or CR/LF
May 22, 200010842000–21 I.R.B.
(5) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C (Continued)
Field
Position Field Title Length Description and Remarks
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-748 Blank26Enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099C
Blank BankruptcyDateDebtBlankSpecial
IndicatorCanceledDescriptionData
Entries
544-546547548-555556-594 595-662663-722
723-748749-750
(6) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV
Field
PositionField Title Length Description and Remarks
544Second TIN1Enter “2” to indicate notification by IRS twice within
Noticethree calendar years that the payee provided an
(Optional)incorrect name and/or TIN combination; otherwise,
enter a blank.
545-546 Blank2Enter blanks.
547-586Foreign Country40Enter the name of the foreign country or U.S.
or U.S.possession to which the withheld foreign tax (Amount
PossessionCode 9) applies. Otherwise, enter blanks.
587-662Blank 76Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Combined 2If this payee record is to be forwarded to a state agency
Federal/as part of the Combined Federal/State Filing Program
State Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-

2000–21 I.R.B.1085May 22, 2000
SecondBlankForeignBlank Special
TINCountryData
Noticeor U.S. Entries
(Optional)Possession
544545-546547-586587-662663-722
State LocalCombinedBlank
Income Income Federal/or CR/LF
TaxTaxState
WithheldWithheldCode
723-734735-746747-748749-750
(6) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV (Continued)
Field
PositionField Title Length Description and Remarks
gram, enter blanks.
749-750 Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099-DIV
(7) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G
Field
PositionField Title Length Description and Remarks
544-546 Blank3Enter blanks.
547Trade or1Enter “1” (one) to indicate the state or local income tax
Business refund, credit, or offset (Amount Code 2) is attributable
Indicatorto income tax that applies exclusively to income from a
a trade or business.
IndicatorUsage
1Income tax refund applies exclusively
to a trade or business.
BlankIncome tax refund is a general tax
refund.
548-551Tax Year4Enter the tax year for which the refund, credit, or offset
of Refund(Amount Code 2) was issued. The tax year must
reflect the year for which the payment was made,
not the tax year of the Form 1099-G. The tax year
must be in the four position format of YYYY (e.g.,
1998). The valid range of years for the refund is 1990
through 1999.
552-662Blank 111Enter blanks.
663-722 Special Data 60This portion of the “B” Record may be used to record
Entries information for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. You may enter your routing and transit number
(RTN) here. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.

Local CombinedBlank
Income Federal/or CR/LF
Tax State
WithheldCode
(7) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G (Continued)
Field
PositionField Title Length Description and Remarks
735-746Local Income 12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Combined 2If this payee record is to be forwarded to a state agency
Federal/ as part of the Combined Federal/State Filing Program
State Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-
gram, enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099-G
May 22, 200010862000–21 I.R.B.
Blank Trade orTax YearBlankSpecialState
BusinessofData Income
IndicatorRefundEntriesTax
Withheld
544-546547548-551552-662663-722723-734
735-746747-748749-750
(8) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT
Field
Position Field TitleLengthDescription and Remarks
544Second TIN1Enter “2” to indicate notification by IRS twice within
Noticethree calendar years that the payee provided an
(Optional)incorrect name and/or TIN combination; otherwise,
enter a blank.
545-546 Blank2Enter blanks.
547-586Foreign Country40Enter the name of the foreign country or U.S.
or U.S. possession to which the withheld foreign tax (Amount
PossessionCode 9) applies. Otherwise, enter blanks.
587-662Blank 76Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. You may enter your routing and transit number
(RTN) here. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.

2000–21 I.R.B.1087May 22, 2000
(8) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT (Continued)
Field
Position Field TitleLengthDescription and Remarks
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Combined 2If this payee record is to be forwarded to a state agency
Federal/as part of the Combined Federal/State Filing Program,
State Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-
gram, enter blanks.
749-750 Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099-INT
SecondBlankForeignBlankSpecial State
TINCountryDataIncome
Noticeor U.S. EntriesTax
(Optional) PossessionWithheld
544545-546547-586587-662663-722723-734
Local CombinedBlank
IncomeFederal/or CR/LF
Tax State
WithheldCode
735-746747-748749-750
(9) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC
Field
Position Field TitleLengthDescription and Remarks
544-546Blank 3Enter blanks.
547Type of 1Enter the appropriate indicator from the
Paymentfollowing table; otherwise,enter blanks.
Indicator
Indicator
Usage
1Per diem
2Reimbursed amount
548-556 Social9Required.Enter the Social Security Number
Securityof the insured.
Number of
Insured
557-596Name of40Required.Enter the name of the insured.
Insured
597-636Address40Required. Enter the address of the insured. Street
Insuredaddress should include number, street, apartment or
suite number (or P.O. Box if not delivered to street
address). Left justify information and fill unused posi-
tions with blanks. This field must notcontain any data
other than payee’s address.

May 22, 200010882000–21 I.R.B.
(9) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC (Continued)
Field
Position Field TitleLengthDescription and Remarks
For U.S. addresses, the payee city, state, and ZIP Code must be reported as a 40, 2, and 9 position field, respectively. Filers
must adhere to the correct format for the insured’s city, state, and ZIP Code.
For foreign addresses, filers may use the insured’s city, state, and ZIP Code as a continuous 51 position field. Enter informa-
tion in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address,
the Foreign Country Indicator in position 247 must contain a “1” (one).
637-676City of 40Required. Enter the city, town, or post office. Left
Insuredjustify information and fill the unused positions with
blanks. Enter APO or FPO, if applicable. Do not enter
state and Zip Code information in this field.
677-678State of2Required.Enter the valid U.S. Postal Service state
Insuredabbreviations for states or the appropriate postal identi-
fier (AA, AE, or AP) described in Part A, Sec. 18.
679-687ZIP Code9Required.Enter the valid nine digit ZIP Code assigned
of Insuredby the U.S. Postal Service. If only the first five digits
are known, left justify information and fill the unused
positions with blanks. For foreign countries, alpha
characters are acceptable as long as the filer has entered
a “1” (one) in the Foreign Country Indicator, located in
position 247 of the “B” Record.
688Status of1Enter the appropriate code from the table below to
Illnessindicate the status of the illness of the insured;
Indicatorotherwise, enter blank:
(Optional)
IndicatorUsage
1Chronically ill
2Terminally ill
689-696Date 8Enter the latest date of a doctor’s certification of the
Certifiedstatus of the insured’s illness. The format of the date is
(Optional)YYYYMMDD (e.g., 20001022).
*For dates with one-digit months (i.e., January-September) or days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special characters
697-722Blank26Enter blanks.
723-734State Income12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled.
747-748 Blank 2 Enter blanks.
749-750Blank 2Enter blanks, or carriage return/line feed (CR/LF)
characters.

2000–21 I.R.B.1089May 22, 2000
BlankType ofSSN ofName ofAddressCity ofState ofZIP Code
PaymentInsuredInsuredofInsuredInsuredof
IndicatorInsuredInsured
544-546547548-556557-596597-636637-676677-678679-687
Status ofDateBlankStateLocalBlankBlank
IllnessCertifiedIncomeIncomeor CR/LF
Indicator(Optional)TaxTax
(Optional)WithheldWithheld
688689-696697-722723-734735-746747-748749-750
(10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099MISC
Field
Position Field TitleLengthDescription and Remarks
544Second TIN1Enter “2” to indicate notification by IRS twice within
Noticethree calendar years that the payee provided an
(Optional)incorrect name and/or TIN combination; otherwise,
enter a blank.
545-546 Blank 2Enter blanks.
547Direct Sales1Enter a “1” (one) to indicate sales of $5,000 or more of
Indicatorconsumer products to a person on a buy-sell, deposit-
(See Note.)commission, or any other commission basis for resale
anywhere other than in a permanent retail establish-
ment. Otherwise, enter a blank.
*Note: If reporting a direct sales indicator only, use Type of Return “A” in Field Position 27, and Amount Code 1 in Field
Position 28 of the Payer “A” Record. All payment amount fields in the Payee “B” Record will contain zeros.
548-662Blank115Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Combined 2 If this payee record is to be forwarded to a state agency
Federal/as part of the Combined Federal/State Filing Program,
State Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-
gram, enter blanks.
Payee “B” Record—Record Layout Positions 544-750
for Form 1099-LTC

(10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099MISC (Continued)
Field
Position Field TitleLengthDescription and Remarks
749-750 Blank 2 Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099-MISC
May 22, 200010902000–21 I.R.B.
SecondBlankDirect BlankSpecialStateLocal
TINSalesDataIncomeIncome
NoticeIndicatorEntriesTaxTax
(Optional)WithheldWithheld
544545-546547548-662663-722723-734735-746
CombinedBlank
Federal/or CR/LF
State
Code
747-748749-750
(11) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MSA
Field
Position Field TitleLengthDescription and Remarks
544Blank 1Enter blank.
545Distribution1Required.Enter the applicable code to indicate the
Codetype of payment:
CodeCategory
1Normal distribution
2Excess contributions
3Disability
4Death distribution other than code 6
(This includes distributions to a spouse,
nonspouse, or estate beneficiary in the
year of death and to an estate after the
year of death.)
5Prohibited transaction
6Death distributionafter year of deathto a
nonspouse beneficiary (Do not use for distrib-
ution to an estate.)
546Blank1Enter a blank.
547Medicare+1Enter “1” (one) if distributions are from a
Choice MSAMedicare+Choice MSA. Otherwise, enter a blank.
Indicator
548-662Blank115Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field .

(11) Payee “B” Record - Record Layout Positions 544-750 for Form 1099MSA (Continued)
Field
Position Field TitleLengthDescription and Remarks
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record—Record Layout Positions 544-750
for Form 1099-MSA
2000–21 I.R.B.1091May 22, 2000
BlankDistributionBlankMedicare+BlankSpecial Data
CodeChoice MSAEntries
Indicator
544545546547548-662663-722
State Local BlankBlank
Income TaxIncome Taxor
WithheldWithheldCR/LF
723-734735-746747-748749-750
(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID
Field
Position Field TitleLengthDescription and Remarks
544Second TIN1Enter “2” to indicate notification by IRS twice within
Noticethree calendar years that the payee provided an
(Optional)incorrect name and/or TIN combination; otherwise,
enter a blank.
545-546 Blank 2Enter blanks.
547-585 Description 39 Required.Enter the CUSIP number, if any. If there is
no CUSIP number, enter the abbreviation for the stock
exchange and issuer, the coupon rate, and year (must be
4 digit year) of maturity (e.g., NYSE XYZ 12 1/ 2000).
Show the name of the issuer if other than the payer. If
fewer than 39 characters are required, left justify infor-
mation and fill unused positions with blanks.
586-662Blank77Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.

(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID (Continued)
Field
Position Field TitleLengthDescription and Remarks
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Combined 2 If this payee record is to be forwarded to a state agency
Federal/as part of the Combined Federal/State Filing Program,
State Codeenter the valid state code from Part A, Sec. 16, Table l.
For those payers or states not participating in this pro-
gram, enter blanks.
749-750 Blank 2 Enter blanksor carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID
May 22, 200010922000–21 I.R.B.
SecondBlankDescriptionBlankSpecialState
TIN DataIncome
NoticeEntriesTax
(Optional)Withheld
544545-546547-585586-662663-722723-734
Local CombinedBlank
IncomeFederal/or CR/LF
TaxState
WithheldCode
735-746747-748749-750
(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR
Field
PositionField Title Length Description and Remarks
544Second TIN1Enter “2” to indicate notification by IRS twice within
Noticethree calendar years that the payee provided an
(Optional)incorrect name and/or TIN combination; otherwise,
enter a blank.
545-662 Blank 118Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and

(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR (Continued)
Field
PositionField Title Length Description and Remarks
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748 Combined 2 If this payee record is to be forwarded to a state agency
Federal/as part of the Combined Federal/State Filing Program,
State Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-
gram, enter blanks.
749-750 Blank 2 Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for 1099-PATR
2000–21 I.R.B.1093May 22, 2000
SecondBlankSpecial State Local CombinedBlank
TIN DataIncome Income Federal/or CR/LF
NoticeEntriesTax Tax State
(Optional)WithheldWithheldCode
544545-662663-722723-734735-746747-748749-750
(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R
Field
PositionField Title Length Description and Remarks
544Blank1Enter blank.
545-546Distribution Code2Required.Enter at least one distribution code from the
table below. More than one code may apply. If only
one code is required, it must be entered in position
(For a detailed545 and position 546 must be blank. A blank in
explanation ofposition 545 is not acceptable. Position 545 must
distribution codes, contain a numeric code except when using
see the 2000Code D, E, F, G, H, J, L, M, P, Ror S. Distribution
“Instructions forCode A, when applicable, must be entered in position
Forms 1099-R and546 with the applicable numeric code in position 545.
5498.”)When using Code P for an IRA distribution under sec-
tion 408(d)(4) of the Internal Revenue Code, the filer
may also enter Code 1, 2, or 4 if applicable. Only three
numeric combinations are acceptable, Codes 8 and 1, 8
and 2, and 8 and 4, on one return. These three combi-
nations can be used only if both codes apply to the dis-
tribution being reported. If more than one numeric code
is applicable to different parts of a distribution, report
two separate “B” Records. Distribution Codes E, F, and
H cannot be used with any other codes. Distribution
Code G may be used with Distribution Code 4 only, if
applicable.
Code
Category
1*Early distribution, no known
exception(in most cases, under age
59 1/2)
2*Early distribution, exception
applies (Under age 59 1/2)
3 *Disability

(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (Continued)
Field
PositionField Title Length Description and Remarks
4 *Death
5 *Prohibited transaction
6 Section 1035 exchange (a tax-free
exchange of life insurance, annu-
ity, or endowment contracts)
7 *Normal distribution
8 *Excess contributions plus earn-
ings/excess deferrals (and/or earn-
ings) taxable in 2000
9 PS 58 costs (premiums paid by a
trustee or custodian for current
insurance protection)
AMay be eligible for 10-year tax
option
D *Excess contributions plus earn-
ings/excess deferrals taxable in
1998
E Excess annual additions under sec-
tion 415
F Charitable gift annuity
GDirect rollover to IRA
H *Direct rollover to qualified plan or
tax-sheltered annuity or a transfer
from a conduit IRA to a qualified
plan
JDistribution from a Roth IRA
(This code may be used with
Code 1, 2, 3, 4, 5, 8, or P.)
LLoans treated as deemed distribu-
tions under section 72(p)
MDistribution from an education
IRA (Ed IRA)
P*Excess contributions plus earn-
ings/excess deferrals taxable in
1999
RRecharacterized IRA contribution
(See Note.)
S*Early distribution from a SIMPLE
IRA in first 2 years, no known
exception
*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indicator of
“1” (one) in position 548 of the Payee “B” Record.
*Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original
contribution and its character on Form 5498).
547Taxable Amount1Enter “1” (one) only if the taxable amount of the
Not Determinedpayment entered for Payment Amount Field 1 (Gross
Indicatordistribution) of the “B” Record cannot be computed;
otherwise, enter blank.[If Taxable Amount Not
Determined Indicator is used, enter “0’s” (zeros) in
Payment Amount Field 2 of the Payee “B” Record.]
Please make every effort to compute the taxable
amount.
May 22, 200010942000–21 I.R.B.

(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (Continued)
Field
PositionField Title Length Description and Remarks
548IRA/SEP/1Enter “1” (one) for a traditional IRA, SEP, or SIMPLE
SIMPLE Indicator distribution or Roth conversion; otherwise, enter a
blank. (See Note.) If the IRA/SEP/SIMPLE Indicator
is used, enter the amount of the Roth conversionor dis-
tribution in Payment Amount Field A of the Payee “B”
Record.Do not use the indicator for a distribution
from a Roth or education IRA or for an IRA rechar-
acterization.
*Note: For Form 1099-R, generally, report the Roth conversionor total amount distributed from a traditional IRA, SEP, or
SIMPLE in Payment Amount Field A (traditional IRA/SEP/SIMPLE distribution orRoth conversion), as well as Payment
Amount Field 1 (Gross Distribution) of the “B” Record. Refer to the 2000 “Instructions for Forms 1099-R and 5498”for ex-
ceptions (Box 2a instructions).
549Total 1Enter a “1” (one) only if the payment shown for
Distribution Amount Code 1 is a total distribution that closed out the
Indicatoraccount; otherwise, enter a blank.
(See Note.)
*Note: A total distribution is one or more distributions within one tax year in which the entire balance of the account is dis-
tributed. Any distribution that does not meet this definition is not a total distribution.
550-551Percentage 2Use this field when reporting a total distribution to more
of Totalthan one person, such as when a participant is deceased
Distribution and a payer distributes to two or more beneficiaries.
Therefore, if the percentage is 100, leave this field
blank. If the percentage is a fraction, round off to the
nearest whole number (for example, 10.4 percent will
be 10 percent; 10.5 percent will be 11 percent). Enter
the percentage received by the person whose TIN is
included in positions 12-20 of the “B” Record. This
field must be right justified, and unused positions must
be zero-filled. If not applicable, enter blanks. Filers
need not enter this information for any IRA distribution
or for direct rollovers.
552-662Blank111Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. The state/payer’s state
number, state distribution, name of locality, and/or local
distribution can be entered in this field. Payers should
contact the state or local revenue departments for filing
requirements. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries field.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries field.
747-748Combined 2If this payee record is to be forwarded to a state agency
2000–21 I.R.B.1095May 22, 2000

(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (Continued)
Field
PositionField Title Length Description and Remarks
Federal/Stateas part of the Combined Federal/State Filing Program,
Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-
gram, enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099-R
May 22, 200010962000–21 I.R.B.
BlankDistributionTaxable IRA/SEP/SIMPLETotal
CodeAmount Not IndicatorDistribution
DeterminedIndicator
Indicator
544545-546547548549
Percentage BlankSpecialStateLocalCombinedBlank
of TotalDataIncomeIncome Federal/or CR/LF
DistributionEntriesTaxTaxState
WithheldWithheldCode
550-551552-662663-722723-734735-746747-748749-750
(15)Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S
Field
Position Field Title Length Description and Remarks
544-546Blank3Enter blanks.
547 Property or 1 Required.Enter “1” (one) if the transferor received or
Serviceswill receive property (other than cash and
Indicatorconsideration treated as cash in computing gross pro-
ceeds) or services as part of the consideration for the
property transferred. Otherwise, enter a blank.
548-555 Date of 8 Required. Enter the closing date in the format
ClosingYYYYMMDD (e.g., 20001022). Do not enter
hyphens or slashes.
For dates with one-digit months (i.e., January-September) or days (i.e., 1-9), enter a zero before the month or day. January 2, 2000
would be 20000102. Do not enter blanks, alphas or special characters.
556-594 Address or 39Required. Enter the address of the property transferred
Legal(including city, state, and ZIP Code). If the address
Descriptiondoes not sufficiently identify the property, also enter a
legal description, such as section, lot, and block. For
timber royalties, enter “TIMBER.” If fewer than 39
positions are required, left justify information and fill
unused positions with blanks.
595-662Blank68Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to
Entriesrecord information for state or local government report-
ing or for the filer’s own purposes. Payers should con-
tact the state or local revenue departments for filing
requirements. If this field is not utilized, enter blanks.

(15)Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S (Continued)
Field
Position Field Title Length Description and Remarks
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748Blank2Enter blanks.
749-750Blank 2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 1099-S
2000–21 I.R.B.1097May 22, 2000
BlankPropertyDate ofAddressBlankSpecial
or ServicesClosingor LegalData
IndicatorDescriptionEntries
544-546547548-555556-594595-662663-722
State LocalBlankBlank
Income Incomeor CR/LF
Tax Tax
WithheldWithheld
723-734735-746747-748749-750
*Note: When reporting Form 1099-S, the “B” Record will reflect the seller/transferor information.
(16) Payee “B” Record - Record Layout Positions 544-750 for Form 5498
Field
Position Field Title Length Description and Remarks
544-546Blank 3 Enter blanks.
547IRA1Required, if applicable.Enter “1” (one) if
Indicatorreporting a rollover (Amount Code 2) or Fair Market
(IndividualValue (Amount Code 4) for an IRA. Otherwise,
Retiremententer a blank.
Account)
548SEP1Required, if applicable.Enter “1” (one) if
Indicatorreporting rollover (Amount Code 2) or Fair Market
(SimplifiedValue (Amount Code 4) for a SEP. Otherwise, enter a
Employee Pension)blank.
549SIMPLE1Required, if applicable. Enter “1” (one) if
Indicatorreporting a rollover (Amount Code 2) or Fair Market
(Savings Incentive Value (Amount Code 4) for a SIMPLE. Otherwise,
Match Plan forenter a blank.
Employees)

BlankSpecialBlankCombinedBlank
DataFederal/or CR/LF
EntriesState
Code
(16) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (Continued)
Field
Position Field Title Length Description and Remarks
550Roth1Required, if applicable.Enter “1” (one) if
IRAreporting a rollover (Amount Code 2) or Fair Market
IndicatorValue (Amount Code 4) for a Roth IRA. Otherwise,
enter a blank.
551Recharacter-1Required, if applicable.Enter “1” (one) if reporting
izationIndicator any recharacterization. Otherwise, enter a blank.
552Education1Required, if applicable.Enter “1” (one) if
IRAreporting a rollover (Amount Code 2) or Fair Market
IndicatorValue (Amount Code 4) for an Education IRA.
Otherwise, enter a blank.
553-662Blank 110Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-746Blank24Enter blanks.
747-748Combined 2If this payee record is to be forwarded to a state agency
Federal/Stateas part of the Combined Federal/State Filing Program,
Codeenter the valid state code from Part A, Sec. 16, Table 1.
For those payers or states not participating in this pro-
gram, enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 5498
May 22, 200010982000–21 I.R.B.
Blank IRASEPSIMPLERothRecharacter-Education
IndicatorIndicatorIndicatorIRAizationIRA
IndicatorIndicatorIndicator
544-546547548549550551552
553-662663-722723-746747-748749-750
(17) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-MSA
Field
Position Field Title Length Description and Remarks
544-546Blank3Enter blanks.
547Medicare+1Enter “1” for Medicare+Choice MSA.
Choice MSA
Indicator
548-662Blank115Enter blanks.
663-722Special60This portion of the “B” Record may be used to
Datarecord information for state or local
Entriesgovernment reporting or for the filer’s own purposes.

2000–21 I.R.B.1099May 22, 2000
(17) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-MSA (Continued)
Field
Position Field Title Length Description and Remarks
Payers should contact the state or local revenue depart-
ments for filing requirements. If this field is not utilized,
enter blanks.
723-748Blank26Enter blanks.
749-750Blank2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form 5498-MSA
BlankMedicare +BlankSpecial DataBlankBlank or
Choice MSAEntriesCR/LF
Indicator
544-546547548-662663-722723-748749-750
(18) Payee “B” Record - Record Layout Positions 544-750 for Form W-2G
Field
Position Field Title Length Description and Remarks
544-546Blank 3Enter blanks.
547 Type of1Required.Enter the applicable type of wager code
Wagerfrom the table below:
Code
CodeCategory
1Horse race track (or off-track betting
of a horse track nature)
2Dog race track (or off-track betting of
a dog track nature)
3Jai-alai
4State-conducted lottery
5Keno
6Bingo
7Slot machines
8 Any other type of gambling winnings
548-555Date Won 8Required.Enter the date of the winning transaction in
the format YYYYMMDD (e.g., 20001022). Do not
enter hyphens or slashes. This is not the date the
money was paid, if paid after the date of the race (or
game).
For dates with one-digit months (i.e., January-September) or days (i.e., 1-9), enter a zero before the month or day. January 2, 2000
would be 20000102. Do not enter blanks, alphas or special characters.
556-570Transaction 15 Required.For state-conducted lotteries, enter the ticket
or other identifying number. For keno, bingo, and slot
machines, enter the ticket or card number (and color, if
applicable), machine serial number, or any other infor-
mation that will help identify the winning transaction.
For all others, enter blanks.
571-575 Race 5 If applicable, enter the race (or game) relating to the
winning ticket; otherwise, enter blanks.
576-580 Cashier5 If applicable, enter the initials or number of the cashier
making the winning payment; otherwise, enter blanks.
581-585 Window 5 If applicable, enter the window number or location of

Second IDBlankSpecialStateLocalBlankBlank
DataIncomeIncomeor CR/LF
EntriesTaxTax
WithheldWithheld
(18) Payee “B” Record - Record Layout Positions 544-750 for Form W-2G (Continued)
Field
Position Field Title Length Description and Remarks
the person paying the winning payment; otherwise,
enter blanks.
586-600 First ID 15 For other than state lotteries, enter the first identifica-
tion number of the person receiving the winning pay-
ment; otherwise, enter blanks.
601-615 Second ID 15 For other than state lotteries, enter the second identifica-
tion number of the person receiving the winnings; oth-
erwise, enter blanks.
616-662 Blank 47Enter blanks.
663-722Special Data 60This portion of the “B” Record may be used to record
Entriesinformation for state or local government reporting or
for the filer’s own purposes. Payers should contact the
state or local revenue departments for filing require-
ments. If this field is not utilized, enter blanks.
723-734State Income 12State income tax withheld is for the convenience of the
Tax Withheld filers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
state tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
735-746Local Income12Local income tax withheld is for the convenience of the
Tax Withheldfilers. This information does not need to be reported to
IRS. The payment amount must be right justified and
unused positions must be zero-filled. If not reporting
local tax withheld, this field may be used as a continua-
tion of the Special Data Entries Field.
747-748Blank2Enter blanks.
749-750Blank 2Enter blanks, or carriage return/line feed (CR/LF)
characters.
Payee “B” Record - Record Layout Positions 544-750
for Form W-2G
May 22, 200011002000–21 I.R.B.
BlankType of DateTransactionRaceCashierWindowFirst ID
WagerWon
Code
544-546547548-555556-570571-575576-580581-585586-600
601-615616-662663-722723-734735-746747-748749-750

2000–21 I.R.B.1101May 22, 2000
Sec. 11. End of Payer “C” Record - General Field Descriptions and Record Layout
.01 The End of Payer “C” Record is a fixed record length of 750 positions.The control total fields are each 18 positions in
length.
.02The “C” Record consists of the total number of payees and the totals of the payment amount fields filed by a given payer
and/or a particular type of return. The “C” Record must be written after the last “B” Record for each type of return for a given payer.
For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record. A file format diagram is lo-
cated at the end of Part E, Miscellaneous Information, just before the mail labels.
.03In developing the “C” Record, for example, if a payer used Amount Codes 1, 3, and 6 in the “A” Record, the totals from the
“B” Records would appear in Control Totals 1 (positions 16-33), 3 (positions 52-69), and 6 (positions 106-123) of the “C” Record.
In this example, positions 34-51, 70-105, and 124-231 would be zero filled. Positions 232-748 would be blank filled.
.04Payers/Transmitters should verify the accuracy of the totals since data with missing or incorrect “C” Records will be returned
for replacement.
Record Name: End of Payer “C” Record
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required.Enter “C.”
2-9 Number of 8 Required.Enter the total number of “B” Records
Payees covered by the preceding “A” Record. Right justify
information and fill unused positions with zeros.
10-15 Blank 6 Enter blanks.
16-33 Control 18 Required.Accumulate totals of any payment amount
Total 1 fields in the “B” Records into the appropriate control
34-51 Control 18 total fields of the “C” Record. Control totals must be
Total 2right justified and unused control total fields zero-
52-69 Control 18filled.All control total fields are 18 positions in
Total 3length.
70-87 Control 18
Total 4
88-105 Control 18
Total 5
106-123 Control 18
Total 6
124-141 Control 18
Total 7
142-159 Control 18
Total 8
160-177 Control 18
Total 9
178-195 Control 18
Total A
196-213Control 18
Total B
214-231 Control 18
Total C
232-748Blank 517Enter blanks.
749-750Blank 2 Enter blanks, or carriage return/line feed (CR/LF)
characters.

May 22, 200011022000–21 I.R.B.
RecordNumber BlankControlControl ControlControlControlControl
TypeofTotalTotalTotalTotalTotalTotal
Payees123456
12-910-1516-3334-5152-6970-8788-105106-123
ControlControlControlControlControlControlBlankBlank
Total TotalTotalTotalTotalTotal or CR/LF
78 9 ABC
124-141142-159160-177178-195196-213214-231232-748749-750
Sec. 12. State Totals “K” Record - General Field Descriptions and Record Layout
.01 The State Totals “K” Record is a fixed record length of 750 positions. The control total fields are each 18 positions in
length.
.02The “K” Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used only
when state reporting approval has been granted.
.03The “K” Record will contain the total number of payees and the totals of the payment amount fields filed by a given payer for
a given state. The “K” Record(s) must be written after the “C” Record for the related “A” Record. A file format diagram is located
at the end of Part E, Miscellaneous Information, just before the mail labels.
.04In developing the “K” Record, for example, if a payer used Amount Codes 1, 3, and 6 in the “A” Record, the totals from the
“B” Records coded for this state would appear in Control Totals 1, 3, and 6 of the “K” Record.
.05There mustbe a separate “K” Record for each statebeing reported.
.06Refer to Part A, Sec. 16, for the requirements and conditions that mustbe met to file via this program.
(1) State Totals “K” Record - Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,
1099-R, and 5498
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required.Enter “K.”
2-9 Number of 8 Required.Enter the total number of “B” Records
Payeesbeing coded for this state. Right justify information and
fill unused positions with zeros.
10-15 Blank 6 Enter blanks.
16-33 Control 18Required.Accumulate totals of any payment amount
Total 1 fields in the “B” Records for each state being reported
34-51Control 18 into the appropriate control total fields of the
Total 2appropriate “K” Record. Control totals must be right
52-69Control18justified and unused control total fields zero-filled.
Total 3All control total fields are 18 positions in length
70-87 Control 18
Total 4
88-105 Control 18
Total 5
106-123 Control 18
Total 6
124-141 Control 18
Total 7
142-159 Control 18
Total 8
160-177 Control 18
Total 9
178-195 Control 18
Total A
End of Payer “C” Record Record Layout

(1) State Totals “K” Record - Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,
1099-R, and 5498 (Continued)
Field
Position Field Title Length Description and Remarks
196-213 Control 18
Total B
214-231 Control 18
Total C
232-706 Blank 475Enter blanks.
707-724State Income18State income tax withheld total is for the convenience
Tax Withheld of the filers. Aggregate totals of the state income tax
Totalwithheld field in the Payee “B” Records; otherwise,
enter blanks.
725-742Local Income18Local income tax withheld total is for the convenience
Tax Withheldof the filers. Aggregate totals of the local income tax
Totalwithheld field in the Payee “B” Records; otherwise,
enter blanks.
743-746Blank4Enter blanks.
747-748 Combined 2 Required. Enter the code assigned to the state which is
Federal/ to receive the information. (Refer to Part A, Sec. 16,
State CodeTable l.)
749-750 Blank 2 Enter blanksor carriage return/line feed (CR/LF) char-
acters.
State Totals “K” Record - Record Layout Forms 1099-DIV,
1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R,
and 5498
2000–21 I.R.B.1103May 22, 2000
RecordNumberBlankControlControl Control Control Control Control
TypeofTotal TotalTotal Total Total Total
Payees123456
12-910-1516-3334-5152-6970-8788-105106-123
ControlControlControlControlControlControlBlankStateLocal
Total Total Total Total Total Total IncomeIncome
789A B CTaxTax
WithheldWithheld
TotalTotal
124-141142-159160-177178-195196-213214-231232-706707-724725-742
BlankCombinedBlank or
Federal/StateCR/LF
Code
743-746747-748749-750
Sec. 13. End of Transmission “F” Record - General Field Descriptions and Record Layout
.01 The End of Transmission “F” Record is a fixed record length of 750 positions.The “F” Record is a summary of the num-
ber of payers in the entire file.
.02This record should be written after the last “C” Record (or last “K” Record, when applicable) of the entire file.

Record Name: End of Transmission “F” Record
Field
Position Field Title Length Description and Remarks
1 Record Type 1 Required. Enter “F.”
2-9 Number of 8 Enter the total number of Payer “A” Records in the
“A” Records entire file (right justify and zero fill) or enter all zeros.
10-30 Zero 21 Enter zeros.
31-748 Blank 718Enter blanks.
749-750Blank 2Enter blanksor carriage return/line feed (CR/LF) char-
acters.
End of Transmission “F” Record - Record Layout
May 22, 200011042000–21 I.R.B.
RecordNumber ofZeroBlank Blank
Type“A” Recordsor CR/LF
12-910-3031-748749-750
Part C. Electronic Filing Specifications
Sec. 1 Background
01.All electronic filing of information returns are received at IRS/MCC via the FIRE (Filing Information Returns Electronically)
System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic
filing of information returns only. The telephone number for electronic filing is (1-304-262-2400). Publications and forms are no
longer available electronically from MCC. Users needing publications and forms will need to download them from the IRS’s Inter-
net Web Site at www.irs.gov or order them by calling 1-800-TAX-FORM (1-800-829-3676).
Sec. 2. Advantages of Filing Electronically
Some of the advantages of filing electronically are as follows:
(1)Results available within 1-2 workdays as to the acceptability of the data transmitted. It is the filer’s responsibility to dial
back in and check results.
(2)Later due date than magnetic media or paper for electronically filed Forms 1099, 1098, and W-2G (refer to Part A, Section
10.01).
(3)Allows more attempts than magnetic media filing to correct bad files before imposing penalties (refer to Part C, Section
6.05).
(4)Better customer service due to on-line availability of transmitter’s files for research purposes.
(5) Additional 60days for testing - November 1, 2000, to February 15, 2001, instead of November 1, 2000, through December
15, 2000.
Sec. 3. General
.01Electronic filing of Forms 1098, 1099, 5498, and W-2G, originals, corrections, and replacements of information returns is of-
fered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. Transmitters fil-
ing electronically will fulfill the magnetic media requirements for those payers who are required to file magnetically. It may also be
used by payers who are under the filing threshold requirement, but would prefer to file their information returns this way. If the orig-
inal file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically. Also, if the
original file was submitted via magnetic media, any corrections may be transmitted electronically.
.02The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two pro-
grams are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the
electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist tax-
payers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Customer Service toll-free
number (1-800-829-1040) for assistance.
.03Files submitted to IRS/MCC electronically must be in standard ASCII code. No magnetic media or paper forms are to be
submitted with the same information as the electronically submitted file.
.04 If a request for extension is approved, transmitters who file electronically will be granted an extension of time to file. Part A,
Sec. 11, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.
.05The formats of the “T”, “A”, “B”, “C”, “K”, and “F” Records are the same for electronically filed records as they are for 3

1/2-inch diskettes, tapes, and tape cartridges, and must be in standard ASCII code. For electronically filed documents, each trans-
mission is considered a separate file; therefore, each transmission mustbegin with a Transmitter “T” Record and end with an End of
Transmission (EOT) “F” Record.
Sec. 4. Electronic Filing Approval Procedure
.01Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting their files electronically.
(Filers who currently have a TCC for magnetic media filing do not have to request a second TCC for electronic filing.) Refer to Part
A, Sec. 7, for information on how to obtain a TCC.
.02Once a TCC is obtained, electronic filers assign their own passwords and do not need prior or special approval.
.03For all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised.
Passwords are user assigned at first logon and are up to 8 alpha/numerics, which are case sensitive. However, if filers do forget their
password, call 304-263-8700for assistance.
Note: Passwords are case sensitive.
Sec. 5. Test Files
.01Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to
test hardware and software connectivity.If filers wish to submit an electronic test file for Tax Year 2000(returns to be filed in 2001),
it mustbe submitted to IRS/MCC no earlier thanNovember 1, 2000, and no later thanFebruary 15, 2001.
.02If a filer encounters problems while transmitting the electronic test file, contact IRS/MCC for assistance.
.03Filers can verify the status of their transmitted test data by dialing the electronic filing system phone number (1-304-262-
2400). This information will be available within 1-2 workdays after their transmission is received by IRS/MCC.
.04 A test file is required from filers who want approval for the Combined Federal/State Filing Program. See Part A, Sec.
16, for further details.
Sec. 6. Electronic Submissions
.01Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be
available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time by calling 304-263-8700.
.02The FIRE System will be down from December 29, 2000, through January 7, 2001.This will allow time for IRS/MCC to
update its system to reflect current year changes.
.03Data compression is encouraged when submitting information returns electronically. WinZip and PKZip are acceptable com-
pression packages. UNIX COMPRESS may be acceptable; however, a test file is recommended to verify compatibility. IRS/MCC
cannot accept self-extracting zip files or compressed files containing multiple files.
The time required to transmit information returns electronically will vary depending on the modem speed and the type of data
compression used, if any. The time required to transmit a file can be reduced by as much as 95 percent by using software com-
pression and hardware compression.
The following are actual transmission rates achieved in test uploads at MCC using compressed files. The actual transmission rates
will vary depending on the modem speeds.
2000–21 I.R.B.1105May 22, 2000
Transmission
Speed in bps1000 Records10,000 Records100,000 Records
19.2K34 Sec.6 Min.60 Min.
56K20 Sec.3 1/2 Min.33 Min.
128K (ISDN)8 Sec.1 Min.10 Min.
.04Files submitted electronically will be assigned a unique filename by the FIRE System (the users may name files anything
they choose from their end). The filename assigned by the FIRE Systemwill consist of submission type [TEST, ORIG (original),
CORR (correction), and REPL (replacement)], the filer’s TCC and a four digit number sequence. The sequence number will be in-
cremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS as-
signed filename would be ORIG.44444.0001. Record the filename. This information will be needed by MCC in order to identify
the file, if assistance is required, and to complete Form 4804.
.05If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted or 4 replace-
ment attempts within that 60 day period, whichever comes first, to transmit an acceptable file. If an acceptable file is not received
within 60 days or within 4 replacement attempts, then the payer could be subject to late filing penalties. This only applies to files
originally sent electronically.

.06 Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result
in duplicate filing. A new file should be sent consisting of the records that had not previously been submitted.
.07The TCC in the Transmitter “T” Record must be the TCC used to transmit the file; otherwise, the file will be considered an
error.
Sec. 7. Transmittal Requirements
.01The results of the electronic transmission will be available in the File Status area of the electronic system within 1-2 work-
days; however, no further processing will occur until the signed Form 4804 is received. The Form 4804 must be postmarked by the
due date of the return. No return is considered filed until a Form 4804 is received by IRS/MCC.
.02Form 4804, which is located in the back of this publication, can be ordered by calling the IRS toll-free forms and publications
order number 1-800-TAX-FORM (1-800-829-3676),or it may be computer-generated. It may also be obtained from the IRS’s In-
ternet Web Site atwww.irs.gov. If a filer chooses to computer-generate Form 4804, all of the information contained on the original
form, including the affidavit, must also be contained on the computer-generated form.
.03The TCC used in the Transmitter “T” Record is the TCC which must appear on the transmittal Form 4804.
.04Forms 4804 should be mailed to the following address:
If by Postal Service, air or truck freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Electronic Filing Coordinator
230 Murall Drive
Kearneysville, WV 25430
Please indicate on the envelope the following message:
CONTAINS FORM 4804 INFORMATION - NO MAGNETIC MEDIA
Sec. 8. Electronic Filing Specifications
.01The FIRE System is designed exclusively for the filing of Forms 1042-S, 1099, 1098, 5498, 8027, W-2G and W-4.
.02A transmitter must have a TCC before a file can be transmitted. If you have a TCC for magnetic media filing, that TCC can
also be used for electronic filing.
.03It is the filer’s responsibility to dial back to verify the acceptability of files submitted by checking the file status area of the sys-
tem. These reports will be available on the electronic system in 1-2 workdays after the transmission is received by IRS/MCC.
.04Contact the FIRE System by dialing 304-262-2400.This number supports analog connections from 1200bps to 56Kbps or
ISDN BRI 128Kbps connections. The system can be accessed via Dial-up network/web browser (see Section 9)or communications
software (see Section 10). The Dial-up network/web browser will provide an Internet-like look without going through the Internet
(point-to-point). If you do not have this capability, a text interface is provided that can be accessed via communication software
such as Hyperterminal, Procomm, PCAnywhere, etc.
Sec. 9. Dial-up Network/Browser Specifications (Web Interface)
.01 The following are some general instructions (many of these settings may already be set by default in your software):
Dial-up network settings:
(a) Set dial-up server type to PPP
(b)Set network protocol to TCP/IP
Browser settings:
(a)Set to receive ‘cookies’
(b)Enable JavaScript or Jscript
(c)Browser must be capable of file uploads (i.e., Internet Explorer 4.0, Netscape 2.0 or higher)
(d)Enter the URL address of http://10.225.224.2
(Remember, this is a point-to-point connection, not the Internet.)
.02Due to the large number of communication products available, it is impossible to provide specific information on all soft-
ware/hardware configurations. However, since most of our filers use Windows 95, 98 or NT software, the following instructions are
geared toward those products:
UPLOADING FILES WITH DIAL-UP NETWORKING/WEB BROWSER IN
WINDOWS 95/98
Tips
(1) This is a point-to-point connection – not the Internet.
May 22, 200011062000–21 I.R.B.

(2)Your browser must be capable of file uploads, i.e., Internet Explorer 4.0 or Netscape Navigator 2.0 or higher.
(3)If you currently access the Internet via a LAN or a PROXY server, you will need to disable those options in your browser and
enable ‘Connect to the Internet using a modem’.
SelectPrograms
Accessories
Communications (Windows 98)
Dial-Up Networking
First time connecting with Dial-Up Network(If you have logged on previously, skip to Subsequent Dial-up Network Connections.)
The first time you dial-in, you will need to configure your Dial-Up Networking.
Select ‘Make new connection’.
Type a descriptive name for the system you are calling.
Select your modem.
Click ‘Next’.
Enter area code 304 and telephone number262-2400.
Click ‘Next’.
When you receive a message that you have successfully created a new Dial-Up
Networking connection, click‘Finish’.
Click ‘Connect’ to dial. If you are prompted for a user name and password,
complete according to local procedures; otherwise, click ‘OK’.
When you receive the message that you have connected to our system, click on your Web Browser (remember, you are not
connecting via the Internet – this is a point-to-point connection).
In the URL Address enter http://10.225.224.2and press ENTER.
Subsequent Dial-Up Network connections
Click ‘Connect’.
If prompted for user name and password, complete according to local
procedures; otherwise, click ‘OK’.
When you receive ‘Connection Complete’, click ‘OK’.
Click on your Web Browser (remember, you are not connecting via the Internet).
In the URL Address enter http://10.225.224.2and press ENTER.
First time connection to The FIRE System(If you have logged on previously, skip to Subsequent Connections to the FIRE
System.)
Click ‘Create New Account’.
Fill out the registration form and click ‘Create’.
Enter your logon name(most users logon with their first and last name).
Enter your password(the password is user assigned and is case sensitive).
Click ‘Create’.
If you receive the message ‘account created’, click ‘OK’.
Click ‘Start the Fire Application’
Subsequent connections to The FIRE System
Click ‘Log On’.
Enter yourlogon name(most users logon with their first and last name).
Enter your password(the password is user assigned and is case sensitive).
At Menu Options:
Click ‘Information Returns’
Enter your TCC:
Enter your EIN:
Click ‘Submit’.
The system will then display the company name, address, city, state, ZIP code and phone number. This information will be
used to contact or send any correspondence regarding this transmission. Update as appropriate and/or click ‘Accept’.
2000–21 I.R.B.1107May 22, 2000

Click one of the following:
Original File
Correction File
Test File
Replacement File(if you select this option, select one of the following):
FIRE Replacement (file was originally transmitted on this system)
Click file to be replaced
Magnetic Media Replacement File
Enter the alpha character from Form 9267, Media Tracking Slip, that was returned with your magnetic media
shipment.
Click ‘Submit’.
Enter the drive/path/filename of the file you want to upload or click ‘Browse’to locate the file.
Click ‘Upload’.
When the upload is complete, the screen will display the total bytes received and
the file name to be recorded on your Form 4804, Box 7b.
If you have more files to upload for that TCC:
Click ‘File Another’; otherwise,
Click ‘Back to Main Menu’.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1-2 business
days.
At the Main Menu:
Enter ‘B’for file status.
Press the Tab key to advance to TCC box; otherwise, enter ‘E’to exit.
Enter your TCC:
Enter your EIN:
Choose the appropriate option.
Tab to the file you want to look at and press ENTER.
If ‘Results’ indicate:
‘File Good’and you agree with the ‘Count of Payees’ and have mailed your Form 4804, you are finished with this file.
(Form 4804 is not needed on a replacement file unless the number of payees has changed from the original/correction file.)
‘File Bad’- Correct the errors and resubmit the file as a ‘replacement’.
‘Not Yet Processed’- File has been received, but we do not have results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When finished viewing your files, click on ‘Main Menu’.
Click ‘Log Off’.
Close your Web Browser.
IMPORT
ANT
Go back into your Dial-Up Network and click ‘hang-up’; otherwise, you may stay connected and incur unnecessary phone
charges.
Sec. 10. Communication Software Specifications (Text Interface)
.01Communications software settings must be:
- No parity
- Eight data bits
- One stop bit
.02 Terminal Emulation must be VT100.
.03Due to the large number of communication products available, it is impossible to provide specific information on all soft-
ware/hardware configurations. However, since most of our filers use Windows 95, 98 or NT software, the following instruc-
May 22, 200011082000–21 I.R.B.

tions are geared toward those products (Procomm, PCAnywhere and many other communications packages are also accept-
able and the product does not necessarily need to be Windows based.):
Uploading Files Using Hyperterminal in Windows 95, 98 or NT
SelectPrograms
Accessories
Communications (Windows 98)
Hyperterminal
The first time you log on, select Hyperterminal, Hypertermor Hyperterm.exe, whichever is available on your sys-
tem. Thereafter, you can just select the icon that you have saved.
A box will appear titled ‘Connection Description’.
Enter a name and choose an iconfor the connection:
Country Code: United States of America
Area Code: 304
Phone Number: 262-2400
Connect Using: (default)
(If you need to modify the phone number, select File,then Propertiesto enter defaults for the area code, phone
numbers and/or special access codes.)
Click on Dial.
A ‘Connect’ box will appear to show the status.
Once you have connected to The FIRE System, if you do not get a menu within a few seconds, press the ENTER
key one time.
First T
ime Logon
When you have connected to the system, enter ‘new’ to create your logon name and password.
Complete the registration information and enter ‘y’ to create account.
Logon Name and Password
Logon Name: Enter a logon name. Most users enter their first and last name as the logon name.
Password: Enter a password of your choosing (1-8 alpha/numerics - case sensitive).
After entering the password, you will go to the Main Menu.
Transferring Your Electronic File
Enter ‘A’for Electronic Filing.
After reading Information Notice, pressENTER.
Enter ‘A’ for Forms 1098, 1099, 5498, W-2G, 1042-S, 8027 and Questionable Forms W-4.
Press the Tab key to advance to TCC box; otherwise, enter ‘E’ to exit.
Enter your TCC:
Enter your EIN:
The system will then display the company name, address, city, state, ZIP code, and phone number. This informa-
tion will be used to contact or send correspondence (if necessary) regarding this transmission. If you need to up-
date, enter ‘n’ to change information; otherwise, enter ‘y’ to accept.
Select one of the following:
‘A’ for an Original file
‘B’ for a Replacement file
‘C’ for a Correction file
‘D’ for a Test file
If you selected ‘B’ for a replacement file, select one of the following:
‘A’ Replacement Files For This System
This option is to replace an original/correction file that was submitted electronically on this system but
was bad and needs to be replaced. Select the file needing replaced.
2000–21 I.R.B.1109May 22, 2000

‘B’ Magnetic media replacement files
Enter the alpha character from Form 9267, Media Tracking Slip, that was returned with your magnetic
media shipment.
Choose one of the following protocols (Hyperterminal is normally set to Zmodem by default):
X- Xmodem
Y- Ymodem
Z- Zmodem (Zmodem will normally give you the fastest transfer rate.)
At this point, you must start the upload from your PC.
To send a file:
Go to the hyperterminal menu bar.
Click on Transfer.
Click on Send file.
A box will appear titled ‘Send File’.
Enter the drive/path/filename or click on Browseto locate your file.
Click on Send.
When the upload is complete, the screen will display the total bytes received and
the file name to be recorded on your Form 4804, Box 7b.
Press ENTERto continue.
If you have more files to send for the same TCC/EIN, enter ‘y’; otherwise, enter ‘n’.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1 - 2 business
days.
At the Main Menu:
Enter ‘B’ for file status.
Press the Tab key to advance to TCC box; otherwise, enter ‘E’ to exit.
Enter your TCC:
Enter your EIN:
Choose the appropriate option.
Tab to the file you want to look at and press ENTER.
If ‘Results’ indicate:
‘File Good’and you agree with the ‘Count of Payees’ and have mailed your Form 4804, you are finished with this file.
(Form 4804 is not needed on a replacement file unless the number of payees changes from the original/correction file.)
‘File Bad’- Correct the errors and resubmit the file as a replacement.
‘Not Yet Processed’- File has been received, but we do not have results available yet. Please check back in a few days.
When you are finished, enter ‘E’ from the Main Menu to logoff.
Enter ‘2’ to hang-up.
Sec. 11. Modem Configuration
.01Hardware features
(a)Enable hardware flow control
(b)Enable modem error control
(c)Enable modem compression
Sec. 12. Common Problems Associated with Electronic Filing
.01Refer to Part A, Section 19, for common format errors associated with magnetic/electronic files.
.02The following are the major non-format errors associated with electronic filing:
1. No Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically.
Even though you have sent your information returns electronically, you still need to mail a signed Form 4804 by the due date of the
return. See Part C, Section 7.04, for the mailing address.
2. Transmitter does not dial back to the electronic system to determine file acceptability.
The results of your file transfer are posted to the FIRE System within two business days. It is your responsibility to verify file ac-
ceptability and, if the file contains errors, you can get an online listing of the errors. Date received and number of payee records are
also displayed.
May 22, 200011102000–21 I.R.B.

3. Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
4. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10
separate compressed files.
5. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement or
correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (1-2 business days
after file was transmitted). If you do not want us to process the file, you must first contact us at 304-263-8700 to see if this is a pos-
sibility. However, this will count as a replacement. (See Part A, Sec. 17, for the definition of replacement.)
6. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are only a
few changes.
The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.
7. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code.
Part D. Magnetic/Electronic Specifications For Extensions of Time
Sec. 1. General
.01The specifications in Part D include the required 200-byte record format for extensions of time to file requests submitted
magnetically or electronically. Also included are the instructions for the information that is to be entered in the record. Filers are
advised to read this section in its entirety to ensure proper filing.
.02Only filers who have been assigned a Transmitter Control Code may request an extension of time magnetically or electroni-
cally. If you meet the threshold of more than 50 payers when requesting an extension but are below the 250 documents threshold,
you must still submit a Form 4419, Application for Filing Information Returns Magnetically/Electronically. Requests for extensions
of time may be made for Forms 1098, 1099, 5498, W-2G, W-2, 1042-S and 8027.
.03For Tax Year 2000(returns due to be filed in 2001), transmitters requesting an extension of time to file for more than 50 pay-
ers (not payees) are required to file the extension request magnetically or electronically. Transmitters requesting an extension
of time for 10 to 50 payers (not payees) are encouraged to file the request magnetically or electronically. The request may be filed
on tape, tape cartridge, 3 1/2-inch diskette, or electronically.
.04 For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for Ex-
tension of Time To File Information Returns, in the same package as the corresponding media or fax it to 304-264-5602. For exten-
sion requests filed electronically, the transmitter must fax the Form 8809 the same day the transmission is made.
.05 Transmitters submitting an extension of time magnetically or electronically should not submit a list of payer names
and TINs with the Form 8809 since this information is included on the magnetic or electronic file. However, Line 6 of the
Form 8809 must be completed with the total number of records included on the magnetic media or electronic file.
.06To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the re-
quest will be denied.
.07A magnetically-filed request for an extension of time should be sent using the following address:
If by Postal Service, truck or air freight:
(
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
*Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in processing the Form 8809, it
is imperative that the attention line be present on all envelopes or packages containing Extension of Time (EOT) requests.
.08Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns,
and delivered by United States mail to the IRS/MCC after the due date, are treated as timely under the “timely mailing as timely fil-
ing” rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 10, for more information on PDSs.
For requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC will be
used as the filing date.
2000–21 I.R.B.1111May 22, 2000

.09Transmitters who submit their extension of time requests magnetically or electronically will receive a letter from IRS/MCC
with an attached list of the payers, based on information contained in the file, specifying approval and/or denial.
.10Do not submit tax year 2000 extensions of time to file requests on magnetic media before January 1, 2001or electronically
before January 8, 2001.
.11Filers may request an extension of time as soon as they are awarethat an extension is necessary but not later than the due
date of the return. It will take a minimum of 30 days for IRS/MCC to respond to an extension request. Under certain circumstances
a request for an extension of time could be denied. In such cases, the transmitter receives a denial letter. When this denial letter is
received, the transmitter has 20 days to provide the additional or necessary information and resubmit the extension request to
IRS/MCC.
.12Each piece of magnetic media musthave an external media label containing the following information:
(a)Transmitter name
(b)Transmitter Control Code (TCC)
(c)Tax year
(d)The words “Extension of Time”
(e)Record count
.13A request for an extension of time to file is not automatically granted. Approval or denial is dependent on information pro-
vided on the Form 8809. If the Form 8809 is not completed properly, processing may be delayed or the request may be denied.
.14If the first request for an extension of time to file was submitted magnetically or electronically, additional extension requests
should be submitted in the same manner.
.15If an additional extension of time is needed, a second Form 8809 and file may be submitted before the end of the initial ex-
tension period with a postmark reflecting the date mailed. Line 7 on the form should be checked to indicate that the original exten-
sion has been received and the additional extension is being requested.
.16See Part A, Sec. 11, for complete information on requesting an extension of time to file information returns. If there are addi-
tional questions or concerns, contact IRS/MCC.
Sec. 2. Magnetic Tape, Tape Cartridge, 8mm, 4mm and QIC (Quarter-Inch Cartridge), 3 1/2-inch Diskette and Electronic
Specifications
.01Tape specifications are as follows:
(a)9 track.
(b)EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Inter-
change) recording mode.
(c)1600 or 6250 BPI.
(d)A block must not exceed 32,600 tape positions and must be a multiple of 200.
(e) Record length of 200 bytes.
(f)Labeled or unlabeled tapes may be submitted.
.02Tape cartridge specifications are as follows:
(a)Must be IBM 3480, 3490, or AS400 compatible.
(b)Must meet American National Standard Institute (ANSI) standards and have the following characteristics:
(1)Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-
inch in dimension.
(2)Magnetic tape will be chromium dioxide particle based 1/2-inch tape.
(3)Cartridges will be 18-track or 36-track parallel. Indicate on the external media label if the tape cartridge is 18- or 36- track.
(4)Mode will be full function.
(5)The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
(6)Either EBCDIC or ASCII.
(c) A block must not exceed 32,600 tape positions and must be a multiple of 200.
(d)Record length of 200 bytes.
(e)Labeled or unlabeled tape cartridges may be submitted.
.038mm, 4mm, and Quarter Inch Cartridge Specifications
(a)In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:
(1) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(a)Created from an AS400 operating system only.
(b)8mm (.315-inch) tape cartridges will be 2 1/2-inch by 3 3/4-inch.
(c)The 8mm tape cartridges must meet the following specifications:
TracksDensityCapacity
120 (43245 BPI)2.3Gb
121 (45434 BPI)5 Gb
May 22, 200011122000–21 I.R.B.

(d)Mode will be full function.
(e) Compressed data is not acceptable.
(f)Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded
Information Interchange) may be used. However, IRS/MCC encourages the use of EBCDIC. This information must
appear on the external media label affixed to the cartridge.
(g)A file may consist of more than one cartridge; however, no more than 250,000 documents may be transmitted per
file or per cartridge. The filename, for example; IRSEOT, will contain a three digit extension. The extension will
indicate the sequence of the cartridge within the file, 1 of 3, 2 of 3, or 3 of 3, and will appear in the header label
IRSEOT.001, IRSEOT.002, and IRSEOT.003 on each cartridge of the file.
(2)The 8mm (.315-inch) tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
(a)A block must not exceed 32,600 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with
9’s; however, the last block of the file may be filled with 9’s or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control
fields or block descriptor fields which describe the length of the block or the logical records within a block. The
number of logical records within a block (the blocking factor) must be constant in every block with the exception of
the last block which may be shorter (see item (b) above). The block length must be evenly divisible by 200.
(d)Various SAVE commands have been successful, however, the SAVE OBJECT COMMAND is not acceptable.
(e)Records may not span blocks.
(3)For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. IRSEOT may be used as a
suggested filename.
(4)For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
(a)Signifies the physical end of the recording on tape.
(b)For even parity, use BCD configuration 001111 (8421).
(c)May follow the header label and precede and/or follow the trailer label.
(5)IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a
tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
(b)4mm (.157-inch) cassettes are now acceptable with the following specifications:
(1)4mm cassettes will be 2 1/4-inch by 3-inch.
(2)The tracks are 1 (one).
(3)The density is 19 (61000 BPI).
(4) The typical capacity is DDS (DAT data storage) at 1.3 Gb or 2 Gb, or DDS-2 at 4 Gb.
(5) The general specifications for 8mm cartridges will also apply to the 4mm cassettes.
(c)Various Quarter-Inch Cartridges (QIC) (1/4-inch) are also acceptable.
(1) QIC cartridges will be 40by 60.
(2)QIC cartridges must meet the following specification:
SizeTracksDensityCapacity
QIC-248/95 (8000 BPI)45Mb or 60Mb
QIC-1201515 (10000 BPI)120Mb or 200Mb
QIC-1501816 (10000 BPI)150Mb or 250Mb
QIC-5252617 (16000 BPI)525Mb
QIC-10003021 (36000 BPI)1Gb
QIC-2Gb4234 (40640 BPI)2Gb
(3)The general specifications that apply to 8mm cartridges will also apply to QIC cartridges.
*Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
.04Diskette specifications are as follows:
(a)3 1/2-inches in diameter.
(b)ASCII recording mode only. Additional specifications may be found in Part B,
Sec. 5, of this Revenue Procedure.
(c)Record length of 200 bytes.
(d) Diskettes must be created using the MS-DOS operating system.
(e) Filename of IRSEOT must be used. No other filenames are acceptable. If a file will consist of more than one diskette, the
filename IRSEOT will contain a three-digit extension. This extension will indicate the sequence of the diskettes within the
file. For example, the first diskette will be named IRSEOT.001, the second diskette will be name IRSEOT.002, etc.
(f)Delimiter character commas (,) or quotes (‘’) must not be used.
2000–21 I.R.B.1113May 22, 2000

(g)Positions 199 and 200 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if applicable.
.05 Electronic Filing specifications (See Note.)
(a) A transmitter must have a Transmitter Control Code (TCC).
(b) Filers can determine the acceptability of files submitted by checking the file status area of the system. These re-
ports will be available on the electronic system within 5 business days if the Form 8809 is received timely by
IRS/MCC.
*Note: See Part C, Electronic Filing Specifications, for detailed information on filing with IRS/MCC electronically.
Sec. 3. Record Layout
.01Positions 6 through 185 of the following record should contain information about the payerfor whom the extension of time
to file is being requested. Do not enter transmitter information in these fields. Only one TCC may be present in a file.
Record Layout for Extension of Time
Field
PositionField Title LengthDescription and Remarks
1-5 Transmitter 5Required. Enter the five digit Transmitter Control
Control CodeCode (TCC) issued by IRS. Only one TCC per file is
acceptable.
6-14 Payer9Required. Must be the valid nine-digit EIN/SSN
TINassigned to the payer. Do not enter blanks, hyphens
or alpha characters.All zeros, ones, twos, etc. will
have the effect of an incorrect TIN. For foreign entities
that are not required to have a TIN, this field may be
blank; however, the Foreign Entity Indicator, position
187, mustbe set to “X.”
15-54Payer 40Required. Enter the name of the payer whose TIN
Nameappears in positions 6-14. Left justify information and
fill unused positions with blanks.
55-94Second Payer 40If additional space is needed this field may be used to
Namecontinue name line information (e.g., c/o First National
Bank); otherwise,enter blanks.
95-134 Payer 40Required. Enter the payer’s address. Street address
Addressshould include number, street, apartment or suite num-
ber (or P.O. Box if mail is not delivered to a street
address).
135-174Payer City40Required. Enter payer city, town, or post office.
175-176Payer State2Required.Enter the payer valid U.S. Postal Service
state abbreviation. (Refer to Part A, Sec. 18.)
177-185Payer ZIP9Required. Enter payer ZIP Code. If using a five-digit
CodeZIP Code, left justify information and fill unused posi-
tions with blanks.
186Document1Required. Enter the document for which you are
Indicatorrequesting an extension of time using the following
(See Note.)codes:
CodeDocument
1W-2
21098, 1098-E, 1098-T, 1099-A,
1099-B, 1099-C, 1099-DIV, 1099-G,
1099-INT, 1099-LTC, 1099-MISC,
1099-MSA, 1099-OID, 1099-PATR,
1099-R, 1099-S, or W-2G
35498
41042-S
May 22, 200011142000–21 I.R.B.

Record Layout for Extension of Time (Continued)
Field
PositionField Title LengthDescription and Remarks
5REMIC Documents
(1099-INT or 1099-OID)
65498- MSA
*Note: Do not enter any other values in this field. Submit a separate record for each document. For example, if you are re-
questing an extension for Form 1099-INT and Form 5498 for the same payer, submit one record with “2” coded in this field
and another record with “3” coded in this field. If you are requesting an extension for Form 1099-DIV and Form 1099-
MISC for the same payer, submit one record with “2” coded in this field.
187Foreign1Enter character “X” if the payer is a foreign entity.
Entity Indicator
188-198Blank11Enter blanks.
199-200Blank2Enter blanks.Diskette filers may code the ASCII car-
riage return/line feed (CR/LF) characters.
Extension of Time Record Layout
2000–21 I.R.B.1115May 22, 2000
TransmitterPayerPayerSecondPayer PayerPayer
Control TINNamePayerAddressCityState
CodeName
1-56-1415-5455-9495-134135-174175-176
PayerDocumentForeignBlankBlank
ZIPIndicatorEntity or CR/LF
CodeIndicator
177-185186187188-198199-200
Part E. Miscellaneous Information
Sec. 1. Addresses for Martinsburg Computing Center
To submit an application to file, correspondence, and magnetic media files, use the following:
Mailing by U. S. Postal Service, truck or air freight:
(
IRS—Martinsburg Computing Center
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
To submit magnetically filed and paper extension and waiver requests, use the following address:
Mailing by U.S. Postal Service, truck or air freight: (
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
Sec. 2. Telephone Numbers for Contacting IRS/MCC
Information Reporting Program Call Site: 304-263-8700
&
Telecommunication Device for the Deaf (TDD): 304-267-3367
Between 8:30 a.m. and 4:30 p.m. Eastern Time
Monday through Friday

Electronic Filing via FIRE - 1-304-262-2400
Information Returns FAX Machine: 304-264-5602
HOURS OF OPERATION – FIRE SYSTEM & FAX
24 HOURS A DAY
7 DAYS A WEEK
This is the end of Publication 1220 for Tax Year2000.
May 22, 200011162000–21 I.R.B.
Weighted Average Interest Rate
Update
Notice 2000-27
Notice 88-73 provides guidelines for
determining the weighted average interest
rate and the resulting permissible range of
interest rates used to calculate current lia-
bility for the purpose of the full funding
limitation of § 412(c)(7) of the Internal
Revenue Code as amended by the Om-
nibus Budget Reconciliation Act of 1987
and as further amended by the Uruguay
Round Agreements Act, Pub. L. 103-465
(GATT).
The average yield on the 30-year Trea-
sury Constant Maturities for April 2000 is
5.85 percent.
The following rates were determined
for the plan years beginning in the month
shown below.
90% to 105%90% to 110%
WeightedPermissiblePermissible
MonthYearAverageRangeRange
May20006.025.41 to 6.325.41 to 6.62
Drafting Information
The principal author of this notice is
Todd Newman of the Employee Plans,
Tax Exempt and Government Entities Di-
vision. For further information regarding
this notice, call the Employee Plans Actu-
arial hotline, (202) 622-6076 between
2:30 and 3:30 p.m. Eastern time (not a
toll-free number). Mr. Newman’s number
is (202) 622-8458 (also not a toll-free
number).
Coal Exports
Notice 2000-28
This notice provides guidance relating
to the coal excise tax imposed by § 4121
of the Internal Revenue Code. The notice
provides rules under the Code for making
a nontaxable sale of coal for export or for
obtaining a credit or refund when tax has
been paid with respect to a nontaxable
sale of coal for export.
SECTION I. NONTAXABLE SALE
(A) General rule. Section 4121 imposes
a tax on the producer’s sale of coal from
mines in the United States. Under the Ex-
port Clause of the United States Constitu-
tion, art. I, §9, cl.5, this tax does not apply
to the producer’s sale of coal if (1) the coal
was in the stream of export when sold by
the producer and (2) the coal is actually ex-
ported. See A.G. Spalding & Bros. v. Ed-
wards, 262 U.S. 66 (1923), II-1 C.B. 263,
United States v. IBM, 517 U.S. 843 (1996),
1996-2 C.B. 163, and Ranger Fuel Corp. v.
United States, 33 F. Supp. 2d 466 (E.D. Va.
1998).
(B) In the stream of export when sold by
the producer. Coal is in the stream of ex-
port when sold by the producer if the sale is
a step in the exportation of the coal to its ul-
timate destination in a foreign country. For
example, coal is placed into the stream of
export when (1) the coal is loaded on an ex-
port vessel and title is transferred from the
producer to a foreign purchaser, or (2) the
producer sells the coal to an export broker
in the United States under terms of a con-
tract showing that the coal is to be shipped
to a foreign country.
(C) Proof of exportation. Exportation
may be evidenced by (1) a copy of the ex-
port bill of lading issued by the delivering
carrier, (2) a certificate signed by the agent
or representative of the export carrier show-
ing actual exportation of the coal, (3) a cer-
tificate of landing signed by a customs offi-
cer of the foreign country to which the coal
is exported, or (4) in a case in which the
foreign country has no customs administra-
tion, a statement of the foreign consignee
showing receipt of the coal.
(D) Sale. Sale means an agreement
whereby the seller transfers the coal (that
is, the title or the substantial incidents of
ownership) to the buyer for consideration,
which may consist of money, services, or
other things.
SECTION II. CREDIT OR REFUND
(A) General rule. Tax paid on coal is
treated as an overpayment under § 6402
if the coal is (1) in the stream of export

when sold by the producer and (2) actu-
ally exported. A claim for a credit or re-
fund may be made only by (1) the pro-
ducer that paid the tax to the
government, or (2) the exporter of the
coal, if the person that paid the tax
waives the right to the claim. The re-
quirements in paragraphs (B) and (C) of
this section are similar to the require-
ments in § 6416(a) and (c).
(B) Information to be submitted; claims
by the producer. Each claim by the pro-
ducer that paid the tax to the government
must contain the following information
with respect to the coal covered by the
claim:
(1) The quarter and year for which
the tax was reported on Form 720, Quar-
terly Federal Excise Tax Return, the IRS
No. listed on the form (IRS No. 36, 37,
38, or 39) on which the tax was reported,
the amount of tax paid on the coal, and
the date the tax was paid;
(2) A statement that the claimant has
evidence that the coal was in the stream of
export when sold by the producer and ac-
tually was exported; and
(3) A statement that the claimant:
(a) Has neither included the tax in
the price of the coal with respect to which
it was imposed nor collected the amount
of the tax from its buyer;
(b) Has repaid the amount of the
tax to the ultimate purchaser of the coal;
or
(c) Has obtained the written con-
sent of the ultimate purchaser of the coal
to the allowance of the claim.
(C) Information to be submitted; claims
by the exporter. Each claim by an ex-
porter of coal that is not the producer of
the coal must contain the following infor-
mation with respect to the coal covered by
the claim:
(1) A statement by the person that
paid the tax to the government that that
person has waived the right to claim a re-
fund of the tax;
(2) A statement by the person that
paid the tax to the government that pro-
vides the quarter and year for which the
tax was reported on Form 720, Quarterly
Federal Excise Tax Return, the IRS No.
listed on the form (IRS No. 36, 37, 38, or
39) on which the tax was reported, the
amount of tax paid on the coal, and the
date the tax was paid;
(3) A statement that the claimant has
evidence that the coal was in the stream of
export when sold by the producer;
(4) The proof of exportation; and
(5) A statement that the claimant:
(a) Has neither included the tax in
the price of the coal with respect to which
it was imposed nor collected the amount
of the tax from its buyer;
(b) Has repaid the amount of the
tax to the ultimate purchaser of the coal;
or
(c) Has obtained the written con-
sent of the ultimate purchaser of the coal
to the allowance of the claim.
(D) Form of claim. Each claim for re-
fund must be filed on Form 8849, Claim
for Refund of Excise Taxes, in accor-
dance with the instructions for that
form. Each claim for a credit against
excise tax liability must be filed on Part
I, Line 1, of Schedule C of Form 720 in
accordance with the instructions for that
form.
(E) Time for filing. Claims must be
filed within the period prescribed by §
6511. Thus, claims generally must be
filed within 3 years of the time the Form
720 reporting the tax was filed or 2 years
from the time the tax was paid, whichever
is later.
(F) Interest. Section 6611 (relating to
interest on overpayments) applies to
claims made under § 6402.
SECTION III. PAPERWORK
REDUCTION ACT
The collections of information con-
tained in this notice have been reviewed
and approved by the Office of Manage-
ment and Budget in accordance with the
Paperwork Reduction Act (44 U.S.C.
3507) under control number 1545-1690.
An agency may not conduct or sponsor,
and a person is not required to respond to,
a collection of information unless the col-
lection of information displays a valid
OMB control number.
The collections of information in this
notice are in sections II.(B) and II.(C).
This information is required to support
exempt sales and claims for credits or re-
funds. The collections of information are
required to obtain a tax benefit. The
likely respondents are businesses.
The estimated total annual reporting
burden is 400 hours.
The estimated annual burden per re-
spondent 1 hour.
The estimated number of respondents
is 400.
The estimated frequency of responses
is on occasion.
Books or records relating to a collec-
tion of information must be retained as
long as their contents may become mater-
ial in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential, as
required by 26 U.S.C. 6103.
SECTION IV. DRAFTING
INFORMATION
The principal author of this notice is
Frank Boland of the Office of Assistant
Chief Counsel (Passthroughs and Special
Industries). For further information re-
garding this notice, contact Mr. Boland at
(202) 622-3130 (not a toll-free call).
2000–21 I.R.B.1117May 22, 2000

IRS/SSA Information Reporting Program Seminars
Announcement 2000–47
IRS and SSAAnnounce Year-End Training for Employers/Payers
To help employers and information return filers (payers) with year-end wage/tax reporting, the Internal Revenue Service/Martins-
burg Computing Center and the Social Security Administration have arranged the following training sessions on filing Forms
1042-S, 1099, W-2 and related issues.
IRS Nationwide Tax Forums
Six two-day Nationwide Tax Forums offer employers/payers detailed sessions on a wide variety of year-end wage and tax filing top-
ics, such as:
New filer information
Electronic filing
Backup withholding and IRP penalties
Form 1042-S
Form W-2 filing
There is a nominal fee to attend a forum. For more information, contact the IRS/MCC Information Reporting Program (IRP) Call
Site at 304-263-8700 between 8:30 a.m. and 4:30 p.m. Eastern time, Monday through Friday. The dates and locations are as follows:
Location
Date
Atlantic City, NJJuly 19-20
Chicago, ILAugust 9-10
Las Vegas, NVSeptember 13-14
Miami, FLJuly 26-27
New Orleans, LASeptember 6-7
St. Louis, MOAugust 16-17
IRS/SSA Information Reporting Program Seminars
Five IRP seminars for employers/payers will be offered in one-day sessions, free of charge. The content, condensed into one day, is
similar to the Nationwide Tax Forums. Following is a schedule of seminar sites and dates, as well as telephone numbers of the In-
ternal Revenue Service office closest to the sites. Please contact the appropriate office for the exact location and times.
LocationDatePhoneFAX
Frederick, MDJuly 11410 962-2635410 962-0823
Dallas, TXAugust 25214 767-3755
Denver, COAugust 23303 446-1661303 446-1344
New York, NYSeptember 19212 436-1523212 436-1629
Seattle, WASeptember 26206 220-5803206 220-5551
A representative of SSA will discuss magnetic media reporting and electronic filing specifications for Forms W-2/W-3. There may
be an IRS District Office session at some sites in the afternoon.
Please contact the appropriate office for the exact location and times. The agenda for the day has also been included for your
convenience.
AGENDA
MORNING SESSIONAFTERNOON SESSION
IRS/MCC
9:00aWelcome1:00p New Filer/Problem Filer
9:10aIRS/MCCIRS/MCC
New FireSystem2:00pBackup Withholding and Penalties
10:00aBreakIRS/MCC
10:15aSSA3:00pForm 1042-S
Magnetic Media and Electronic
Filing of Forms W-2 and W-3.
12:00pLunch
IRS/District Office Presentation
(This is optional and some districts may not plan a presentation.)
May 22, 200011182000–21 I.R.B.
Part IV. Items of General Interest

2000–21 I.R.B.1119May 22, 2000
Announcement of the Disbarment and Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Before the Internal Revenue Service
Under Section 330, Title 31 of the
United States Code, the Secretary of the
Treasury, after due notice and opportunity
for hearing, is authorized to suspend or
disbar from practice before the Internal
Revenue Service any person who has vio-
lated the rules and regulations governing
the recognition of attorneys, certified
public accountants, enrolled agents or en-
rolled actuaries to practice before the In-
ternal Revenue Service.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are
prohibited in any Internal Revenue Service
matter from directly or indirectly employing,
accepting assistance from, being employed
by or sharing fees with, any practitioner dis-
barred or under suspension from practice be-
fore the Internal Revenue Service.
To enable attorneys, certified public ac-
countants, enrolled agents and enrolled
actuaries to identify such disbarred or sus-
pended practitioners, the Director of Prac-
tice will announce in the Internal Revenue
Bulletin the names and addresses of prac-
titioners who have been suspended from
such practice, their designation as attor-
ney, certified public accountant, enrolled
agent or enrolled actuary, and the date of
disbarment or period of suspension. This
announcement will appear in the weekly
Bulletin for five successive weeks or as
long as it is practicable for each attorney,
certified public accountant, enrolled agent
or enrolled actuary so suspended or dis-
barred and will be consolidated and pub-
lished in the Cumulative Bulletin.
After due notice and opportunity for
hearing before an administrative law
judge, the following individuals has been
disbarred from ffifther practice before the
Internal Revenue Service:
NameAddressDesignationEffective Date
Kolesar, GaryN. Patchogue, NYCPAOctober 27, 1999
Announcement of the Consent Voluntary Suspension of Attorneys,
Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
From Practice Before the Internal Revenue Service
Under 31 Code of Federal Regulations,
Part 10, an attorney, certified public ac-
countant, enrolled agent or enrolled actu-
ary, in order to avoid the institution or
conclusion of a proceeding for his disbar-
ment or suspension from practice before
the Internal Revenue Service, may offer
his consent to suspension from such prac-
tice. The Director of Practice, in his dis-
cretion, may suspend an attorney, certi-
fied public accountant, enrolled agent or
enrolled actuary in accordance with the
consent offered.
Attorneys, certified public accountants,
enrolled agents and enrolled actuaries are
prohibited in any Internal Revenue Service
matter from directly or indirectly employ-
ing, accepting assistance from, being em-
ployed by or sharing fees with, any practi-
tioner disbarred or suspended from practice
before the Internal Revenue Service.
To enable attorneys, certified public ac-
countants, enrolled agents and enrolled ac-
tuaries to identify practitioners under con-
sent suspension from practice before the
Internal Revenue Service, the Director of
Practice will announce in the Internal Rev-
enue Bulletin the names and addresses of
practitioners who have been suspended
from such practice, their designation as at-
torney, certified public accountant, enrolled
agent or enrolled actuary, and date or pe-
riod of suspension. This announcement will
appear in the weekly Bulletin at the earliest
practicable date after such action and will
continue to appear in the weekly Bulletins
for five successive weeks or for as many
weeks as is practicable for each attorney,
certified public accountant, enrolled agent
or enrolled actuary so suspended and will
be consolidated and published in the Cu-
mulative Bulletin.
The following individuals have been
placed under consent suspension from prac-
tice before the Internal Revenue Service:
Date of
NameAddressDesignationSuspension
Quann, WarrenElk Grove, CAAttorneyIndefinite
from
March 1, 1999
Helms, W. RichardWestern Springs, ILAttorneyMarch 1, 1999
to
August 31, 2002

May 22, 200011202000–21 I.R.B.
Dillahunty, Larry L.St. Petersburg, FLAttorneyMarch 1, 1999
to
February 28, 2003
Friesen, AlanLincoln, NECPAMarch 8, 1999
to
July 7, 2002
Cummins, Richard L.Torrance, CACPAMarch 20, 1999
to
March 19, 2002
Potter, Thomas C.Oneonta, NYCPAApril 16, 1999
to
October 15, 2000
Jenkins, GordonIdaho Falls, IDAttorneyMay 1, 1999
to
October 31, 2002
Blair Jr., John D.Charleston, WVCPAJune 1, 1999
to
May 31, 2002
Caudle, LarryAnchorage, AKAttorneyJune 21, 1999
to
December 31, 2001
Schorr, HarveyVoorheese, NJCPAJuly 1, 1999
to
December 31, 2001
Fernandez, Michael J. Camillus, NYCPAJuly 7, 1999
to
July 6, 2000
Polking, William G.Carol, IAAttorneySeptember 27, 1999
to
September 26, 2000
Luxen, Robert J.Oak Lawn, ILCPAOctober 1, 1999
to
June 30, 2001
Underwood, KennethChattanooga, TNCPAOctober 14, 1999
to
April 13, 2001
Vancho, JohnGreenwich, CTCPANovember 1, 1999
to
October 31, 2001
Enkulenko, ThomasMoscow, PACPANovember 15, 1999
to
November 14, 2000
Moody, James E.Pittsburgh, PACPADecember 1, 1999
to
November 30, 2000
Patterson, Robert A. Marietta, GACPADecember 13, 1999
to
December 12, 2002
Hanson, Raymond L. Boise, IDCPAJanuary 1, 2000
to
December 31, 2001
Wallach, StevenNorth Brook, ILCPAFebruary 25, 2000
to
February 24, 2002

2000–21 I.R.B.1121May 22, 2000
Watkins Sr., RichardWashington, MOCPAMarch 15, 2000
to
September 14, 2002
Peltin, RonaldEscanaba, MIEnrolledMarch 15, 2000
Agentto
March 14, 2003
Arwood, B. JoeChuckey, TNCPAMarch 20, 2000
to
June 19, 2001
Gazzola, Frank L.N. Mankato, MNCPAMay 1, 2000
to
October 31, 2002
O’Hearn, JamesBakersfield, CAEnrolledJune 1, 2000
Agentto
May 31, 2002
Dooner Jr., WilliamToms River, NJEnrolledJune 1, 2000
Agentto
August 31, 2000
Announcement of the Expedited Suspension of Attorneys, Certified
Public Accountants, Enrolled Agents, and Enrolled Actuaries From
Practice Before the Internal Revenue Service
Under title 31 of the Code of Federal
Regulations, section 10.76, the Director
of Practice is authorized to immediately
suspend from practice before the Internal
Revenue Service any practitioner who,
within five years, from the date the expe-
dited proceeding is instituted, (1) has had
a license to practice as an attorney, certi-
fied public accountant, or actuary sus-
pended or revoked for cause; or (2) has
been convicted of any crime under title 26
of the United States Code or, of a felony
under title 18 of the United States Code
involving dishonesty or breach of trust.
Attorneys, certified public accountants,
enrolled agents, and enrolled actuaries are
prohibited in any Internal Revenue Service
matter from directly or indirectly employ-
ing, accepting assistance from, being em-
ployed by, or sharing fees with, any practi-
tioner disbarred or suspended from practice
before the Internal Revenue Service.
To enable attorneys, certified pubic ac-
countants, enrolled agents, and enrolled ac-
tuaries to identify practitioners under expe-
dited suspension from practice before the
Internal Revenue Service, the Director of
Practice will announce in the Internal Rev-
enue Bulletin the names and addresses of
practitioners who have been suspended
from such practice, their designation as at-
torney, certified public accountant, enrolled
agent, or enrolled actuary, and date or pe-
riod of suspension. This announcement will
appear in the weekly Bulletin at the earliest
practicable date after such action and will
continue to appear in the weekly Bulletins
for five successive weeks or for as many
weeks as is practicable for each attorney,
certified public accountant, enrolled agent,
or enrolled actuary so suspended and will
be consolidated and published in the Cu-
mulative Bulletin.
The following individuals have been
placed under suspension from practice be-
fore the Internal Revenue Service by
virtue of the expedited proceeding provi-
sions of the applicable regulations:
Date of
NameAddressDesignationSuspension
Moeller, David G.Golden Valley, MNAttorneyIndefinite
from
March 8, 1999
Dais, Robert E.Plano, TXCPAIndefinite
from
March 15, 1999
Taylor, Donald J.Sequim, WACPAIndefinite
from
March 15, 1999
Thurson, Terrance N.Jacksonville, FLCPAIndefinite
from
March 15, 1999

May 22, 200011222000–21 I.R.B.
Hartman, RichardMerrick, NYAttorneyIndefinite
from
March 15, 1999
Mandel, Stewart I.Univ. Heigths, OHAttorneyIndefinite
from
March 15, 1999
Gowin, Dennis L.Falls Church, VACPAIndefinite
from
March 15, 1999
Kelly, RichardLloyd Harbor, NYAttorneyIndefinite
from
March 16, 1999
Nagel, Maxine M.Renton, WACPAIndefinite
from
March 16, 1999
Cox, James L.Bedford, TXCPAIndefinite
from
March 23, 1999
Shields, Morris R.Omaha, NECPAIndefinite
from
March 23, 1999
Stradone, Mark A.San Antonio, TXCPAIndefinite
from
March 24, 1999
Anderson, David J.Minnetonka, MNCPAIndefinite
from
March 28, 1999
Budenz, Lawrence J.Miamisburg, OHCPAIndefinite
from
March 28, 1999
Hogan, Kelly M.Ogallala, NEAttorneyIndefinite
from
March 28, 1999
Fernez, Daniel J.Monroe, CTCPAIndefinite
from
March 28, 1999
Fitsos, JohnSacramento, CAAttorneyIndefinite
from
March 28, 1999
Schweitzer, Clifford A.Aberdeen, SDCPAIndefinite
from
April 2, 1999
Magdalena, Lynn JosephMcAlester, OKCPAIndefinite
from
April 2, 1999
Parrott, GeorgeNashville, TNCPAIndefinite
from
April 2, 1999
Elder Jr., Wilton K.Burlington, NCAttorneyIndefinite
from
May 6, 1999
Passero, RobertSeal Beach, CACPAIndefinite
from
July 8, 1999

2000–21 I.R.B.1123May 22, 2000
Stringham, RichardColumbia, MOCPAIndefinite
from
July 8, 1999
Koseluk, Alexander F.Omaha, NEAttorneyIndefinite
from
July 19, 1999
Dotson, Marshall F.Jacksonville, NCAttorneyIndefinite
from
July 27, 1999
Schaffer, Clark D.Atlantic Beach, FLCPAIndefinite
from
July 27, 1999
Zimmerman, RobertAlpharetta, GACPAIndefinite
from
January 17, 2000

May 22, 2000i2000–21 I.R.B.
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
with modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modified is used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it ap-
plies to both A and B, the prior ruling is
modified because it corrects a published
position. (Compare with amplified and
clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. A ruling
may also be obsoleted because the sub-
stance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published rul-
ing is not correct and the correct position
is being stated in the new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the
new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example, modified
and superseded describes a situation
where the substance of a previously pub-
lished ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case
the previously published ruling is first
modified and then, as modified, is super-
seded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and
that list is expanded by adding further
names in subsequent rulings. After the
original ruling has been supplemented
several times, a new ruling may be pub-
lished that includes the list in the original
ruling and the additions, and supersedes
all prior rulings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current use and for-
merly used will appear in material published in the
Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C.—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contribution Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedral Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Definition of Terms

2000–21 I.R.B.iiMay 22, 2000
Numerical Finding List
1
Bulletins 2000–1 through 2000–20
Announcements:
2000–1, 2000–2 I.R.B. 294
2000–2, 2000–2 I.R.B. 295
2000–3, 2000–2 I.R.B. 296
2000–4, 2000–3 I.R.B. 317
2000–5, 2000–4 I.R.B. 427
2000–6, 2000–4 I.R.B. 428
2000–7, 2000–6 I.R.B. 586
2000–8, 2000–6 I.R.B. 586
2000–9, 2000–9 I.R.B. 733
2000–10, 2000–9 I.R.B. 733
2000–11, 2000–10 I.R.B. 739
2000–12, 2000–12 I.R.B. 835
2000–13, 2000–11 I.R.B. 771
2000–14, 2000–11 I.R.B. 772
2000–15, 2000–12 I.R.B. 837
2000–16, 2000–12 I.R.B. 837
2000–17, 2000–13 I.R.B. 846
2000–18, 2000–13 I.R.B. 846
2000–19, 2000–19 I.R.B. 973
2000–20, 2000–19 I.R.B. 977
2000–21, 2000–19 I.R.B. 983
2000–22, 2000–19 I.R.B. 987
2000–23, 2000–19 I.R.B. 992
2000–24, 2000–14 I.R.B. 855
2000–25, 2000–14 I.R.B. 855
2000–26, 2000–15 I.R.B. 876
2000–27, 2000–15 I.R.B. 876
2000–28, 2000–15 I.R.B. 876
2000–29, 2000–15 I.R.B. 877
2000–30, 2000–15 I.R.B. 877
2000–31, 2000–15 I.R.B. 877
2000–32, 2000–15 I.R.B. 879
2000–33, 2000–15 I.R.B. 878
2000–34, 2000–15 I.R.B. 879
2000–35, 2000–16 I.R.B. 922
2000–36, 2000–16 I.R.B. 947
2000–37, 2000–16 I.R.B. 947
2000–38, 2000–16 I.R.B. 948
2000–39, 2000–16 I.R.B. 948
2000–40, 2000–16 I.R.B. 948
2000–41, 2000–16 I.R.B. 949
2000–42, 2000–16 I.R.B. 949
2000–43, 2000–17 I.R.B. 957
2000–44, 2000–17 I.R.B. 958
2000–45, 2000–18 I.R.B. 962
2000–46, 2000–19 I.R.B. 997
2000–49, 2000–19 I.R.B. 998
2000–50, 2000–19 I.R.B. 998
Court Decisions:
2066, 2000–15 I.R.B. 867
2067, 2000–15 I.R.B. 863
Notices:
2000–1, 2000–2 I.R.B. 288
2000–2, 2000–9 I.R.B. 727
2000–3, 2000–4 I.R.B. 413
2000–4, 2000–3 I.R.B. 313
2000–5, 2000–3 I.R.B. 314
2000–6, 2000–3 I.R.B. 315
2000–7, 2000–4 I.R.B. 419
2000–8, 2000–4 I.R.B. 420
Notices—continued:
2000–9, 2000–5 I.R.B. 449
2000–10, 2000–5 I.R.B. 451
2000–11, 2000–6 I.R.B. 572
2000–12, 2000–9 I.R.B. 727
2000–13, 2000–9 I.R.B. 732
2000–14, 2000–10 I.R.B. 737
2000–15, 2000–12 I.R.B. 826
2000–16, 2000–12 I.R.B. 826
2000–17, 2000–12 I.R.B. 827
2000–18, 2000–13 I.R.B. 845
2000–19, 2000–13 I.R.B. 845
2000–20, 2000–14 I.R.B. 851
2000–21, 2000–19 I.R.B. 967
2000–22, 2000–16 I.R.B. 902
2000–23, 2000–17 I.R.B. 952
2000–24, 2000–17 I.R.B. 952
2000–25, 2000–17 I.R.B. 954
2000–26, 2000–17 I.R.B. 954
Proposed Regulations:
REG–208280–86, 2000–8 I.R.B. 654
REG–209135–88, 2000–8 I.R.B. 681
REG–208254–90, 2000–6 I.R.B. 577
REG–209601–92, 2000–12 I.R.B. 829
REG–100276–97, 2000–8 I.R.B. 682
REG–101492–98, 2000–3 I.R.B. 326
REG–106012–98, 2000–2 I.R.B. 290
REG–109101–98, 2000–16 I.R.B. 903
REG–110311–98, 2000–11 I.R.B. 767
REG–103831–99, 2000–5 I.R.B. 452
REG–103882–99, 2000–8 I.R.B. 706
REG–105089–99, 2000–6 I.R.B. 580
REG–105279–99, 2000–8 I.R.B. 707
REG–105606–99, 2000–4 I.R.B. 421
REG–107872–99, 2000–16 I.R.B. 911
REG–111119–99, 2000–5 I.R.B. 455
REG–113572–99, 2000–7 I.R.B. 624
REG–116048–99, 2000–6 I.R.B. 584
REG–116567–99, 2000–5 I.R.B. 463
REG–116704–99, 2000–3 I.R.B. 325
REG–117162–99, 2000–15 I.R.B. 871
REG–100163–00, 2000–7 I.R.B. 633
REG–100291–00, 2000–16 I.R.B. 917
REG–103735–00, 2000–11 I.R.B. 770
REG–103736–00, 2000–11 I.R.B. 768
Railroad Retirement Quarterly Rate:
2000–9 I.R.B. 721
Revenue Procedures:
2000–1, 2000–1 I.R.B. 4
2000–2, 2000–1 I.R.B. 73
2000–3, 2000–1 I.R.B. 103
2000–4, 2000–1 I.R.B. 115
2000–5, 2000–1 I.R.B. 158
2000–6, 2000–1 I.R.B. 187
2000–7, 2000–1 I.R.B. 227
2000–8, 2000–1 I.R.B. 230
2000–9, 2000–2 I.R.B. 280
2000–10, 2000–2 I.R.B. 287
2000–11, 2000–3 I.R.B. 309
2000–12, 2000–4 I.R.B. 387
2000–13, 2000–6 I.R.B. 515
2000–14, 2000–18 I.R.B. 960
2000–15, 2000–5 I.R.B. 447
2000–16, 2000–6 I.R.B. 518
2000–17, 2000–11 I.R.B. 766
Revenue Procedures—continued:
2000–18, 2000–9 I.R.B. 722
2000–19, 2000–12 I.R.B. 785
2000–20, 2000–6 I.R.B. 553
2000–21, 2000–19 I.R.B. 971
2000–22, 2000–20 I.R.B. 1008
Revenue Rulings:
2000–1, 2000–2 I.R.B. 250
2000–2, 2000–3 I.R.B. 305
2000–3, 2000–3 I.R.B. 297
2000–4, 2000–4 I.R.B. 331
2000–5, 2000–5 I.R.B. 436
2000–6, 2000–6 I.R.B. 512
2000–7, 2000–9 I.R.B. 712
2000–8, 2000–7 I.R.B. 617
2000–9, 2000–6 I.R.B. 497
2000–10, 2000–8 I.R.B. 643
2000–11, 2000–10 I.R.B. 734
2000–12, 2000–11 I.R.B. 744
2000–13, 2000–12 I.R.B. 774
2000–14, 2000–12 I.R.B. 779
2000–15, 2000–12 I.R.B. 774
2000–16, 2000–12 I.R.B. 780
2000–17, 2000–13 I.R.B. 842
2000–18, 2000–14 I.R.B. 847
2000–19, 2000–14 I.R.B. 849
2000–20, 2000–16 I.R.B. 880
2000–21, 2000–16 I.R.B. 881
2000–22, 2000–16 I.R.B. 880
2000–23, 2000–19 I.R.B. 964
2000–24, 2000–19 I.R.B. 963
2000–25, 2000–20 I.R.B. 1006
Treasury Decisions:
8849, 2000–2 I.R.B. 245
8850, 2000–2 I.R.B. 265
8851, 2000–2 I.R.B. 275
8852, 2000–2 I.R.B.253
8853, 2000–4 I.R.B.377
8854, 2000–3 I.R.B.306
8855, 2000–4 I.R.B.374
8856, 2000–3 I.R.B.298
8857, 2000–4 I.R.B.365
8858, 2000–4 I.R.B.332
8859, 2000–5 I.R.B.429
8860, 2000–5 I.R.B.437
8861, 2000–5 I.R.B.441
8862, 2000–6 I.R.B.466
8863, 2000–6 I.R.B.488
8864, 2000–7 I.R.B.614
8865, 2000–7 I.R.B.589
8866, 2000–6 I.R.B.495
8867, 2000–7 I.R.B.620
8868, 2000–6 I.R.B.491
8869, 2000–6 I.R.B.498
8870, 2000–8 I.R.B.647
8871, 2000–8 I.R.B.641
8872, 2000–8 I.R.B.639
8873, 2000–9 I.R.B.713
8874, 2000–8 I.R.B.644
8875, 2000–11 I.R.B.761
8876, 2000–11 I.R.B.753
8877, 2000–11 I.R.B.747
8878, 2000–15 I.R.B.857
8879, 2000–16 I.R.B.882
8880, 2000–20 I.R.B.1003
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 1999–27 through
1999–52 is in Internal Revenue Bulletin 2000–1,
dated January 3, 2000.

May 22, 2000iii2000–21 I.R.B.
Finding List of Current Actions on
Previously Published Items
1
Bulletins 2000–1 through 2000–20
Announcements:
99–40
Obsoleted by
T.D. 8879, 2000–16 I.R.B. 882
99–50
Modified by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
2000–18
Corrected by
Announcement 2000–32, 2000–15 I.R.B. 878
Notices:
88–125
Obsoleted by
T.D. 8870, 2000–8 I.R.B. 647
92–48
Obsoleted by
Notice 2000–11, 2000–6 I.R.B. 572
97–19
Modified by
Rev. Proc. 2000–1, 2000–1 I.R.B. 4
98–22
Obsoleted by
T.D. 8870, 2000–8 I.R.B. 647
98–52
Modified by
Notice 2000–3, 2000–4 I.R.B. 413
98–61
Modified and superseded by
Rev. Proc. 2000–15, 2000–5 I.R.B. 447
99–8
Obsoleted by
Rev. Proc. 2000–12, 2000–4 I.R.B. 387
2000–4
Corrected by
Announcement 2000–9, 2000–9 I.R.B. 733
Proposed Regulations:
REG–209601–92
Corrected by
Announcement 2000–40, 2000–16 I.R.B. 948
REG–100276–97
Corrected by
Announcement 2000–38, 2000–16 I.R.B. 948
REG–101492–98
Corrected by
Announcement 2000–16, 2000–12 I.R.B. 837
REG–113572–99
Corrected by
Announcement 2000–41, 2000–16 I.R.B. 949
REG–103736–00
Corrected by
Announcement 2000–44, 2000–17 I.R.B. 958
Revenue Procedures:
80–18
Modified by
Rev. Proc. 2000–13, 2000–6 I.R.B. 515
Revenue Procedures—Continued:
89–9
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
89–13
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
90–21
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
91–66
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
92–13
Modified, amplified, and superseded by
Rev. Proc. 2000–11, 2000–3 I.R.B. 309
92–13A
Modified, amplified, and superseded by
Rev. Proc. 2000–11, 2000–3 I.R.B. 309
92–41
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
93–9
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
93–10
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
94–12
Modified, amplified, and superseded by
Rev. Proc. 2000–11, 2000–3 I.R.B. 309
95–42
Superseded by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
96–13
Modified by
Rev. Proc. 2000–1, 2000–1 I.R.B. 4
98–22
Modified and superseded by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
98–27
Superseded by
Rev. Proc. 2000–12, 2000–4 I.R.B. 387
98–64
Superseded by
Rev. Proc. 2000–9, 2000–2 I.R.B. 280
98–65
Superseded by
Rev. Proc. 2000–19, 2000–12 I.R.B. 785
99–1
Superseded by
Rev. Proc. 2000–1, 2000–1 I.R.B. 4
99–2
Superseded by
Rev. Proc. 2000–2, 2000–1 I.R.B. 73
99–3
Superseded by
Rev. Proc. 2000–3, 2000–1 I.R.B. 103
99–4
Superseded by
Rev. Proc. 2000–4, 2000–1 I.R.B. 115
Revenue Procedures—Continued:
99–5
Superseded by
Rev. Proc. 2000–5, 2000–1 I.R.B. 158
99–6
Superseded by
Rev. Proc. 2000–6, 2000–1 I.R.B. 187
99–7
Superseded by
Rev. Proc. 2000–7, 2000–1 I.R.B. 227
99–8
Superseded by
Rev. Proc. 2000–8, 2000–1 I.R.B. 230
99–13
Modified and superseded by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
99–20
Supplemented by
Rev. Proc. 2000–14, 2000–18 I.R.B. 960
99–22
Obsoleted by
(except as provided in section 5.02 of)
Rev. Proc. 2000–21, 2000–19 I.R.B. 971
99–31
Modified and superseded by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
99–49
Modified and amplified by
Rev. Rul. 2000–4, 2000–4 I.R.B. 331
Rev. Rul. 2000–7, 2000–9 I.R.B. 712
Notice 2000–4, 2000–3 I.R.B. 313
99–51
Superseded by
Rev. Proc. 2000–3, 2000–1 I.R.B. 103
2000–6
Modified by
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
2000–8
Modified by
Rev. Proc. 2000–16, 2000–6 I.R.B. 518
Rev. Proc. 2000–20, 2000–6 I.R.B. 553
2000–12
Corrected by
Announcement 2000–50, 2000–19 I.R.B. 998
2000–16
Corrected by
Announcement 2000–17, 2000–13 I.R.B. 846
Revenue Rulings:
57–259
Obsoleted by
T.D. 8879, 2000–16 I.R.B. 882
57–499
Obsoleted by
T.D. 8879, 2000–16 I.R.B. 882
73–292
Obsoleted by
T.D. 8879, 2000–16 I.R.B. 882
76–79
Distinguised by
Rev. Rul. 2000–24, 2000–19 I.R.B. 963
1
A cumulative list of current actions on previously
published items in Internal Revenue Bulletins
1999–27 through 1999–52 is in Internal Revenue
Bulletin 2000–1, dated January 3, 2000.

2000–21 I.R.B.ivMay 22, 2000
Revenue Rulings—continued:
78–218
Obsoleted by
T.D. 8879, 2000–16 I.R.B. 882
86–62
Obsoleted by
T.D. 8879, 2000–16 I.R.B. 882
88–36
Modified by
Rev. Rul. 2000–6, 2000–6 I.R.B. 512
89–89
Obsoleted by
Rev. Rul. 2000–2, 2000–3 I.R.B. 305
92–19
Supplemented by
Rev. Rul. 2000–17, 2000–13 I.R.B. 842
98–30
Amplified and superseded by
Rev. Rul. 2000–8, 2000–7 I.R.B. 617
Treasury Decisions:
8734
Modified by
T.D. 8856, 2000–3 I.R.B. 298
8804
Modified by
T.D. 8856, 2000–3 I.R.B. 298
8845
Corrected by
Announcement 2000–6, 2000–4 I.R.B. 428
8846
Corrected by
Announcement 2000–3, 2000–2 I.R.B. 296
8847
Corrected by
Announcement 2000–13, 2000–11 I.R.B. 771
8849
Corrected by
Announcement 2000–28, 2000–15 I.R.B. 876
8852
Corrected by
Announcement 2000–18, 2000–13 I.R.B. 846
8853
Corrected by
Announcement 2000–33, 2000–15 I.R.B. 878
8856
Corrected by
Announcement 2000–31, 2000–15 I.R.B. 877
8859
Corrected by
Announcement 2000–27, 2000–15 I.R.B. 876
8864
Corrected by
Announcement 2000–26, 2000–15 I.R.B. 876
8865
Corrected by
Announcement 2000–37, 2000–16 I.R.B. 947
8867
Corrected by
Announcement 2000–30, 2000–15 I.R.B. 877
8869
Corrected by
Announcement 2000–36, 2000–16 I.R.B. 947
Treasury Decisions—continued:
8870
Corrected by
Announcement 2000–34, 2000–15 I.R.B. 879
8874
Corrected by
Announcement 2000–29, 2000–15 I.R.B. 877

INTERNAL REVENUE BULLETIN
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