Following is a list of related instructions and forms for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, electronically:
Current Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
Form 4419 — Application for Filing Information Returns Electronically
The Internal Revenue Service (IRS), Information Returns Branch (IRB) encourages filers to make copies of the blank forms in the back of this publication for future use. These forms can also be obtained by calling 1-800-TAX-FORM (1-800-829-3676). You can also download forms and publications from the IRS web site at IRS.gov.
| IMPORTANT NOTE: | |
| The Filing Information Returns Electronically (FIRE) system will be down December 16, 2011 through January 2, 2012, for programming updates. It is not operational during this time for submissions. |
Use this Revenue Procedure to prepare the current plan year and prior plan year information returns for submission to Internal Revenue Service (IRS) electronically.
This Revenue Procedure may not be revised every year. Updates will be printed as needed in the Internal Revenue Bulletin. General Instructions for Form 8955-SSA are revised every year. Be sure to consult current instructions when preparing Form 8955-SSA.
Revenue Procedures are generally revised periodically 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 |
| Information Reporting Program |
| 230 Murall Drive, Mail Stop 4360 |
| Kearneysville, WV 25430 |
.01 The purpose of this Revenue Procedure is to provide the specifications for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically through the FIRE (Filing Information Returns Electronically) System. This Revenue Procedure must be used to prepare current and prior year information returns filed beginning January 1, 2011, and received by FIRE by December 31, 2011.
.02 Electronic reporting of Form 8955-SSA eliminates the need to submit paper documents to the IRS. CAUTION: Do not send Copies of the paper forms to IRS for any forms filed electronically. This will result in duplicate filing.
.03 Generally, the box names on the paper Form 8955-SSA correspond with the fields used to file electronically; however, if discrepancies occur, the instructions in this Revenue Procedure govern.
.04 Refer to Part A, Sec.6, for definitions of terms used in this publication.
.05 The following instructions and publications provide more detailed filing procedures for certain information returns:
Instructions for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.
Publication 3609, Filing Information Returns Electronically (FIRE)
.01 All information returns filed electronically are processed at IRS/IRB. General inquiries concerning the filing of 8955-SSA Forms should be sent to the following address:
| Internal Revenue Service |
| Information Returns Branch |
| Attn: 8955-SSA Reporting |
| 230 Murall Drive, Mail Stop 4360 |
| Kearneysville, WV 25430 |
.02 To request an extension to file Form 8955-SSA, submit a Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, before the due date of the Form 8955-SSA to the following address:
| Internal Revenue Service Center |
| Ogden, UT 84201-0024 |
.03 The telephone numbers for electronic filing inquiries are:
| Information Returns Branch Centralized Call Site |
| 1-866-455-7438 or |
| Outside the U.S. 304-263-8700 |
| e-mail at mccirp@irs.gov |
| 304-579-4827 — TDD |
| (Telecommunication Device for the Deaf) |
| Fax Machine |
| Within the U.S. — 877-477-0572 |
| Outside the U.S. — 304-579-4105 |
| Electronic Filing — FIRE System |
| http://fire.irs.gov |
| Tax Exempt/Government Entities (TE/GE) Helpline |
| 1-877-829-5500 |
| TO OBTAIN FORMS: |
| 1-800-TAX-FORM (1-800-829-3676) |
| IRS.gov — IRS Web Site access to forms and publications |
.04 The current Instructions for Form 8955-SSA have been included in Publication 4810 for your convenience.
.05 Requests for paper Form 8955-SSA should be made by calling the IRS number 1-800-TAX-FORM (1-800-829-3676) or via the IRS Web Site at IRS.gov/formspubs. File paper forms, schedules, statements, and attachments at the following address: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
.06 Filers should not contact IRS/IRB 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 telephone number for contact purposes; or, the filer may be instructed to respond in writing to the address provided. IRS/IRB does not issue penalty notices and does not have the authority to abate penalties. For penalty information, refer to the Penalty section of the current Instructions for Form 8955-SSA.
.07 Electronic Products and Services Support, Information Returns Branch, Customer Service Section (IRB/CSS), answers electronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business information returns (Forms 1096, 1097, 1098, 1099, 5498, 8027, and W-2G). IRB/CSS also answers questions relating to the electronic filing of Forms 8955-SSA. Call 1-800-455-7438 for specific information on 8955-SSA filing. Filers with inquiries regarding tax law issues and paper filing of Form 8955-SSA should call the TE/GE Help Line at 877-829-5500. Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time, by calling 1-866-455-7438 or via e-mail at mccirp@irs.gov. Do not include Social Security Numbers (SSNs) or Employer Identification Numbers (EINs) in e-mail correspondence. Electronic mail is not secure and the information could be compromised. The Telecommunications Device for the Deaf (TDD) toll number is 304-579-4827. Call as soon as questions arise to avoid the busy filing seasons. Recipients of information returns (payees) should continue to contact 1-800-829-1040 with any questions on how to report the information returns data on their tax returns.
.01 Transmitters (See Part A, Section 6 for definition) are required to submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request authorization to file Form 8955-SSA with IRS/IRB. A single Form 4419 may be filed. IRS/IRB encourages transmitters who file for multiple plan administrators to submit one application and to use the assigned Transmitter Control Code (TCC) for all. Form 4419 may be faxed to IRS/IRB within the U.S. at 877-477-0572 or outside the U.S. at 304-579-4105. Plan administrators may also choose to submit Form 8955-SSA on paper.
Note: EXCEPTIONS — In order to file additional form types, a different TCC must be assigned. Submit another Form 4419 for filing Forms 1097, 1098, 1099, 3921, 3922, 5498 and W-2G, Form 1042-S, and Form 8027. See the back of Form 4419 for detailed instructions.
.02 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/IRB at least 30 days before the due date of the return(s) for current year processing. This will allow IRS/IRB the minimum amount of time necessary to process and respond to applications.
.03 Electronically filed returns may not be submitted to IRS/IRB until the application has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in Publication 4810 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 at IRS.gov.
.04 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) beginning with the digit “6”, to be used only for Form 8955-SSA, will be assigned and included in an approval letter. The TCC must be coded in the Transmitter “T” Record. If a transmitter uses more than one TCC to file, each TCC must be reported on a separate electronic transmission.
.05 If any of the information (name, TIN or address) on the Form 4419 changes, please notify IRS/IRB in writing so the IRS/IRB database can be updated. The transmitter should include the TCC in all correspondence.
.06 Please make sure you submit your electronic files using the correct TCC. The FIRE System creates a filename that includes the TCC and a four-digit sequence number. All files submitted through the FIRE System will have a unique filename assigned.
.07 If a plan administrator’s files are prepared by a service bureau, it may not be necessary to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the file, and send it to IRS/IRB for the plan administrator. Other service bureaus will prepare electronic files for the plan administrator to submit directly to IRS/IRB. These service bureaus may require the plan administrators to obtain a TCC to be coded in the Transmitter “T” Record. The plan administrator should contact their service bureaus for further information.
.08 Once a transmitter is approved to file electronically, it is not necessary to reapply each year unless:
The plan administrator has discontinued filing electronically for two consecutive years; the plan administrator’s TCC may have been reassigned by IRS/IRB. Plan administrators who are aware that the TCC assigned will no longer be used are requested to notify IRS/IRB so these numbers may be reassigned; or
The plan administrator’s electronic files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the plan administrator has computer equipment compatible with that of IRS/IRB and wishes to prepare his or her own files. The plan administrator must request a TCC by filing Form 4419.
.09 One Form 4419 may be submitted per TIN. If a single transmitter needs to transmit more than 9,999 files in a single calendar year, contact IRS/IRB toll-fee at 866-455-7438. Only one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Form 8955-SSA: Forms 1097, 1098, 1099, 3921, 3922, 5498, W-2G, 8027 and 1042-S. A separate TCC will be assigned for these forms.
.10 Approval to file does not imply endorsement by IRS/IRB of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.
.01 The due dates for filing paper returns with IRS also applies to electronic filing of Form 8955-SSA.
.02 Form 8955-SSA filed electronically must be submitted to IRS/IRB on or before the due date. The due date for Form 8955-SSA is the end of the 7th month after the end of the plan year.
.03 An extension may be requested by filing Form 5558 before the due date of the Form 8955-SSA. Mail Form 5558 to Internal Revenue Service Center, Ogden, UT, 84201-0024. If an automatic extension is granted, the extended due date is the 15th day of the 3rd month following the last day of the plan year.
.04 If 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.
.01 If you filed a Form 8955-SSA with the IRS/IRB and later discovered an error with the filing after IRS/IRB accepted your file; you must send an amended 8955-SSA.
.02 Amended returns should be filed as soon as possible. When a record is incorrect, all fields on that record must be completed with the correct information. Resubmit the entire file again with the amended returns.
.03 Prior year data, original and amended returns, must be filed according to the requirements of this Revenue Procedure. If submitting prior year amended returns, use the record format for the current year and submit in a separate transmission. However, use the actual year designation of the amended return in Field Positions 2-5 of the “T” Record. A separate electronic transmission must be made for each plan year.
.04 All paper returns, whether original or amended, must be filed with Department of the Treasury Service Center, Internal Revenue Service, Ogden, UT 84201-0024.
| Element | Description |
|---|---|
| Amended Return | An amended return is an information return submitted by the transmitter to amend an information return that was previously submitted to and processed by IRS/IRB, but contained erroneous information. |
| Employer Identification Number (EIN) | A nine-digit number assigned by IRS for Federal tax reporting purposes. |
| Electronic Filing | Submission of information returns electronically via the Internet. See Part B of this publication for specific information on electronic filing. |
| File | For purposes of this Revenue Procedure, a file consists of one Transmitter “T” Record at the beginning of the file, a Sponsor “S” Record, followed by the Administrator “A” Record, and Participant “P” Record (s) ending with the last record on the file, and the End of Transmission “F“ Record. Nothing should be reported after the End of Transmission “F” Record. |
| Filer | Person (may be plan administrator, plan sponsor and/or transmitter) submitting information returns to IRS. |
| Information Return | The vehicle for a plan administrator to submit required information concerning recipients to IRS. |
| Participant | Generally, for these purposes, any individual entitled to receive benefits under a plan. |
| Plan Administrator | The person designated by the plan, or in the absence of a designation, as either (1) the employer (in the case of the plan maintained by a single employer) or (2) the association, committee, or joint board of trustees who maintain the plan (in case of a plan maintained by more than one employer). |
| Record | A record contains specific information for the filing of Form 8955-SSA. Records include the Transmitter “T” Record, the Sponsor “S” Record, the plan Administrator “A” Record, the Participant “P” Record and the “F” End of Transmission Record. All records are a fixed length of 750 positions. |
| Service Bureau | Person or organization with whom the plan administrator has a contract to prepare and/or submit information return files to IRS/IRB. A parent company submitting data for a subsidiary is not considered a service bureau. |
| Social Security Number (SSN) | A nine-digit number assigned by Social Security Administration to an individual for wage and tax reporting purposes. |
| Special Character | Any character that is not a numeric, an alpha, or a blank. |
| Sponsor | Refers to the sponsor of the plan, generally is one of the following (1) the employer (in case of a plan maintained by a single employer), (2) the employee organization (in case of a plan maintained by an employee organization), or (3) the association, committee, or joint board of trustees of the parties who maintain the plan (in the case of a plan maintained jointly by one or more employers and one or more employee organizations, or by two or more employers). |
| Taxpayer Identification Number(TIN) | Refers to either an Employer Identification Number (EIN) or a Social Security Number (SSN). |
| Transmitter | Refers to the person or organization submitting file(s) electronically. The transmitter may be the plan administrator or agent of the plan administrator. |
| Transmitter Control Code (TCC) | A five-character alpha/numeric number assigned by IRS/IRB to the transmitter prior to filing electronically. An application Form 4419 must be filed with IRS/IRB to receive this number. This number is inserted in the Transmitter “T” Record (field positions 16-20) of the file and must be present before the file can be processed. Transmitter Control Codes assigned to Form 8955-SSA transmitters will always begin with “6”. |
| Vendor | Vendors include service bureaus that produce information return files electronically for plan administrators. Vendors also include companies that provide software for those who wish to produce their own electronic files. |
.01 The following table provides state and U.S. territory abbreviations that are to be used when developing the state code portion of address fields.
| State | Code | State | Code | State | Code |
|---|---|---|---|---|---|
| Alabama | AL | Kansas | KS | No. Mariana Islands | MP |
| Alaska | AK | Kentucky | KY | Ohio | OH |
| American Samoa | AS | Louisiana | LA | Oklahoma | OK |
| Arizona | AZ | Maine | ME | Oregon | OR |
| Arkansas | AR | Maryland | MD | Pennsylvania | PA |
| California | CA | Massachusetts | MA | Puerto Rico | PR |
| Colorado | CO | Michigan | MI | Rhode Island | RI |
| Connecticut | CT | Minnesota | MN | South Carolina | SC |
| Delaware | DE | Mississippi | MS | South Dakota | SD |
| District of Columbia | DC | Missouri | MO | Tennessee | TN |
| Federated States of Micronesia | FM | Montana | MT | Texas | TX |
| Florida | FL | Nebraska | NE | Utah | UT |
| Georgia | GA | Nevada | NV | Vermont | VT |
| Guam | GU | New Hampshire | NH | Virginia | VA |
| Hawaii | HI | New Jersey | NJ | U.S. Virgin Islands | VI |
| Idaho | ID | New Mexico | NM | Washington | WA |
| Illinois | IL | New York | NY | West Virginia | WV |
| Indiana | IN | North Carolina | NC | Wisconsin | WI |
| Iowa | IA | North Dakota | ND | Wyoming | WY |
.02 When reporting APO/FPO addresses use the following format:
| EXAMPLE: | |
| Recipient Payee Name | PVT Willard J. Doe |
| Recipient Mailing Address | Company F, PSC Box 100 167 Infantry REGT |
| Recipient Payee City | APO (or FPO) |
| Recipient Payee State | AE, AA, or AP* |
| Recipient Payee ZIP Code | 098010100 |
| *AE is the designation for ZIP codes beginning with 090-098, AA for ZIP code 340, and AP for ZIP codes 962-966. | |
.01 The following table provides the Foreign Country Codes that are to be used when developing the country code portion of address fields.
| Foreign Country Codes | |||||
|---|---|---|---|---|---|
| Code | Country | Code | Country | Code | Country |
| AF | Afghanistan | GZ | Gaza Strip | NE | Niue |
| AL | Albania | GG | Georgia | NF | Norfolk Island |
| AG | Algeria | GM | Germany | CQ | Northern Mariana Island |
| AQ | American Samoa | GH | Ghana | NO | Norway |
| AN | Andorra | GI | Gibraltar | MU | Oman |
| AO | Angola | GO | Glorioso Islands | OC | Other Countries |
| AV | Anguilla | GR | Greece | PK | Pakistan |
| AY | Antarctica | GL | Greenland | LQ | Palmyra Atoll |
| AC | Antigua and Barbuda | GJ | Grenada | PS | Palau |
| AR | Argentina | GP | Guadeloupe | PM | Panama |
| AM | Armenia | GQ | Guam | PP | Papua-New Guinea |
| AA | Aruba | GT | Guatemala | PF | Paracel Islands |
| AT | Ashmore and Cartier Islands | GK | Guernsey | PA | Paraguay |
| AS | Australia | GV | Guinea | PE | Peru |
| AU | Austria | PU | Guinea-Bissau | RP | Philippines |
| AJ | Azerbaijan | GY | Guyana | PC | Pitcairn Islands |
| BF | Bahamas | HA | Haiti | PL | Poland |
| BA | Bahrain | HM | Heard Island and McDonald Islands | PO | Portugal |
| FQ | Baker Islands | HO | Honduras | RQ | Puerto Rico |
| BG | Bangladesh | HK | Hong Kong | QA | Qatar |
| BB | Barbados | HQ | Howland Island | RE | Reunion |
| BS | Bassas da India | HU | Hungary | RO | Romania |
| BO | Belarus | IC | Iceland | RS | Russia |
| BE | Belgium | IN | India | RW | Rwanda |
| BH | Belize | ID | Indonesia | WS | Samoa and Western Samoa |
| BN | Benin | IR | Iran | SM | San Marino |
| BD | Bermuda | IZ | Iraq | TP | Sao Tome and Principe |
| BT | Bhutan | EI | Ireland | SA | Saudi Arabia |
| BL | Bolivia | IS | Israel | SG | Senegal |
| BK | Bosnia-Herzegovina | IT | Italy | SE | Seychelles |
| BC | Botswana | JM | Jamaica | SL | Sierra Leone |
| BV | Bouvet Island | JN | Jan Mayen | SN | Singapore |
| BR | Brazil | JA | Japan | LO | Slovakia |
| IO | British Indian Ocean Territory | DQ | Jarvis Island | SI | Slovenia |
| VI | British Virgin Islands | JE | Jersey | BP | Solomon Islands |
| BX | Brunei | JQ | Johnston Atoll | SO | Somalia |
| BU | Bulgaria | JO | Jordan | SF | South Africa |
| UV | Burkina Faso | JU | Juan de Nova Island | SX | South Georgia and the South Sandwich Islands |
| BM | Burma | KZ | Kazakhstan | SP | Spain |
| BY | Burundi | KE | Kenya | PG | Spratly Islands |
| CB | Cambodia | KQ | Kingman Reef | CE | Sri Lanka |
| CM | Cameroon | KR | Kiribati | SH | St. Helena |
| CA | Canada | KN | Korea, Democratic People’s Republic of (North) | SC | St. Kitts and Nevis |
| CV | Cape Verde | KS | Korea, Republic of (South) | ST | St. Lucia Island |
| CJ | Cayman Islands | KU | Kuwait | SB | St. Pierre and Miquelon |
| CT | Central African Republic | KG | Kyrgyzstan | VC | St. Vincent and the Grenadines |
| CD | Chad | LA | Laos | SU | Sudan |
| CI | Chile | LG | Latvia | NS | Suriname |
| CH | China | LE | Lebanon | SV | Svalbard |
| KT | Christmas Island | LT | Lesotho | WZ | Swaziland |
| IP | Clipperton Island | LI | Liberia | SW | Sweden |
| CK | Cocos (Keeling) Islands | LY | Libya | SZ | Switzerland |
| CO | Colombia | LS | Liechtenstein | SY | Syria |
| CN | Comoros | LH | Lithuania | TW | Taiwan |
| CF | Congo (Democratic Republic) | LU | Luxembourg | TI | Tajikistin |
| CW | Cook Islands | MC | Macau | TZ | Tanzania |
| CR | Coral Sea Islands | MK | Macedonia | TH | Thailand |
| VP | Corsica | MA | Madagascar | TO | Togo |
| CS | Costa Rica | MI | Malawi | TL | Tokelau |
| IV | Cote D’Ivoire (Ivory Coast) | MY | Malaysia | TN | Tonga |
| HR | Croatia | MV | Maldives | TD | Trinidad and Tobago |
| CU | Cuba | ML | Mali | TE | Tromelin Island |
| CY | Cyprus | MT | Malta | TS | Tunisia |
| EZ | Czech Republic | IM | Man, Isle of | TU | Turkey |
| DA | Denmark | RM | Marshall Islands | TX | Turkmenistan |
| DJ | Djibouti | MB | Martinique | TK | Turks and Caicos Islands |
| DO | Dominica | MR | Mauritania | TV | Tuvalu |
| DR | Dominican Republic | MP | Mauritius | UG | Uganda |
| TT | East Timor | MF | Mayotte | UP | Ukraine |
| EC | Ecuador | MX | Mexico | TC | United Arab Emirates |
| EG | Egypt | MQ | Midway Islands | UK | United Kingdom (England, Northern Ireland, Scotland, and Wales) |
| ES | El Salvador | MD | Moldova | UC | Unknown Country |
| EK | Equatorial Guinea | MN | Monaco | UY | Uruguay |
| ER | Eritrea | MG | Mongolia | UZ | Uzbekistan |
| EN | Estonia | MH | Montserrat | NH | Vanuatu |
| ET | Ethiopia | MO | Morocco | VT | Vatican City |
| EU | Europa Island | MZ | Mozambique | VE | Venezuela |
| FK | Falkland Islands (Islas Malvinas) | WA | Namibia | VM | Vietnam |
| FO | Faroe Islands | NR | Nauru | VQ | Virgin Islands |
| FM | Federated States of Micronesia | BQ | Navassa Island | WQ | Wake Island |
| FJ | Fiji | NP | Nepal | WF | Wallis and Futuna |
| FI | Finland | NL | Netherlands | WE | West Bank |
| FR | France | NT | Netherlands Antilles | WI | Western Sahara |
| FG | French Guinea | NC | New Caledonia | YM | Yemen (Aden) |
| FP | French Polynesia | NZ | New Zealand | YO | Yugoslavia |
| FS | French Southern and Antarctic Lands | NU | Nicaragua | ZA | Zambia |
| GB | Gabon | NG | Niger | ZI | Zimbabwe |
| GA | The Gambia | NI | Nigeria | ||
Note 1: The FIRE System DOES NOT provide fill-in forms. Filers must program files according to the Record Layout Specifications contained in this publication. For a list of software providers, log on to IRS.gov and go to the Approved IRS e-file for Business Providers link.
Note 2: The FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance.
.01 Filing Forms 8955-SSA through the FIRE (Filing Information Returns Electronically) System (originals and amended) is the method of filing for plan administrators who wish to file electronically instead of filing on paper.
.02 All electronic filing of information returns are received at IRS/IRB via the FIRE System. To connect to the FIRE System, point your browser to http://fire.irs.gov.
The system is designed to support the electronic filing of information returns only.
.03 The electronic filing of information returns is not affiliated with any other IRS electronic filing programs.
Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRS/IRB.
.04 Files submitted to IRS/IRB electronically must be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting.
.05 Current and prior year data must be submitted in separate electronic transmissions. Each plan year must be a separate electronic file.
.06 Filers who have prepared their information returns in advance of the due date can submit their file any time after the plan year ends.
.07 Plan administrators should retain a copy of the information returns filed with IRS/IRB or have the ability to reconstruct the data for at least 3 years from the due date of the returns.
.08 See Part C, Record Format Specifications and Record Layouts, for the proper record format.
.01 Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 3, for information on how to obtain a TCC.
.02 Once a TCC is obtained, electronic filers create their own user ID, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03 If a filer is submitting files for more than one TCC, it is not necessary to create a separate User ID and password for each TCC.
.04 For all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised. Passwords are user created at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, filers who forget their password or PIN, can call 1-866-455-7438 for assistance. The FIRE System will require users to change their passwords periodically. Users can change their passwords at any time from the Main Menu. Prior passwords cannot be used.
.01 Filers 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. Generally, testing is available between November 1 and February 15. To connect to the FIRE test System, point your browser to http://fire.test.irs.gov.
.02 IRS/IRB encourages first time electronic filers to submit a test.
.03 The test file must consist of a sample of each type of record:
Transmitter “T” Record (all fields marked required must include transmitter information)
Sponsor “S” Record
Administrator “A” Record
Multiple Participant “P” Records (at least 11 “P” Records per each “T” Record)
End of Transmission “F” Record (See Part C for record formats.)
.04 Use the Test Indicator “T” in Field Position 28 of the “T” Record to show this is a test file.
.05 IRS/IRB 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.
.06 Filers who encounter problems while transmitting the electronic test file can contact IRS/IRB at 1-866-455-7438 for assistance.
.07 Within 5 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a valid e-mail address on the “Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to accept e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.gov to determine what the errors are in the file by clicking on CHECK FILE STATUS.
If your results indicate:
“Good” — Your test file is good for Federal reporting.
“Bad” — This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send another test file, send it as a test (not as an original or amended).
“Not Yet Processed” — The file has been received, but we do not have results available yet. Please allow another day for results.
.01 Electronically filed information may be submitted to IRS/IRB 24 hours a day, 7 days a week. Technical assistance is available Monday through Friday between 8:30 a.m. and 4:30 p.m. ET by calling 1-866-455-7438.
.02 The FIRE System will be down from 2 p.m. ET December 16, 2011, through January 2, 2012. This allows IRS/IRB to update its system to reflect current year changes. In addition, the FIRE System may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for maintenance.
.03 If you are sending files larger than 10,000 records electronically, data compression is encouraged. Your file size can not exceed 2.5 million records. WinZip and PKZIP are the only acceptable compression packages. IRS/IRB cannot accept self-extracting zip files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon the type of connection to the Internet and if data compression is used. The time required to transmit a file can be reduced up to 95 percent by using compression.
.04 Transmitters may create files using self assigned filename(s). Files submitted electronically will be assigned a new unique filename by the FIRE System. The filename assigned by the FIRE System will consist of submission type (TEST, ORIG [original], and AMEN [amended]), the filer’s TCC and a four-digit sequence number. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 66666, the IRS assigned filename would be ORIG.66666.0001. Record the file name. This information will be needed by IRS/IRB to identify the file, if assistance is required.
.05 If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable original file. If an acceptable original file is not received within 60 days, the plan administrator could be subject to late filing or incomplete return penalties.
.01 The user will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID name and password.
.02 The PIN is required each time an ORIGINAL or AMENDED file is sent electronically and serves as permission to release the file. It is not needed for a TEST file. An authorized agent may enter their PIN; however, the plan administrator is responsible for the accuracy of the returns. The plan administrator will be liable for penalties for failure to comply with filing requirements. If you forget your PIN, please call 1-866-455-7438 for assistance.
.03 If the file is good, it is released for mainline processing.
.01 The FIRE System is designed exclusively for the filing of Forms 8955-SSA, 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8935 and W-2G.
.02 A transmitter must have a TCC (see Part A, Sec. 3) before a file can be transmitted.
.03 After 5 business days, the results of the electronic transmission will be e-mailed if provided an accurate e-mail address on the “Verify Your Filing Information” screen. If you are using e-mail filtering software, configure your software to accept e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. If after receiving the e-mail it indicates that the file is bad, filers must log into the FIRE System and go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in the file.
.01 Before connecting, have the TCC and TIN available.
.02 Filers should turn off pop-up blocking software before transmitting their files.
.03 The browser must support the security standards listed below.
.04 The browser must be set to receive “cookies.” Cookies are used to preserve the User ID status.
.05 Point the browser to http://fire.irs.gov to connect to the FIRE System.
.06 FIRE Internet Security Technical Standards are:
| HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt) |
| SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake. |
| SSL 3.0 Specifications (http://wp/netscape.com/eng/ssl3) |
| TLS 1.0 Specifications (http://www.ief.org/rfc/rfc2246.txt) |
| The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS: |
| AES 256-bit (FIPS-197) |
| AES 128-bit (FIPS-197) |
| TDES 168-bit (FIPS-46-3) |
| 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 “Submit.” | ||
| Create your User ID | ||
| Create and verify your password (the password is user created and must be 8 alpha/numeric characters, containing at least 1 uppercase, 1 lowercase and 1 numeric. It cannot contain the User ID). FIRE will require you to change the password periodically. | ||
| Click “Create.” | ||
| If you receive the message “Account Created,” click “OK.” | ||
| Create and verify your 10-digit self-assigned PIN (Personal Identification Number). | ||
| Click “Submit.” | ||
| If you receive the message “Your PIN has been successfully created!,” click “OK.” | ||
| Read the bulletin(s) and/or “Click here to continue.” | ||
| Subsequent connections to the FIRE System | |||
|---|---|---|---|
| Click “Log On.” | |||
| Enter your User ID. | |||
| Enter your password (the password is case sensitive). | |||
| Read the bulletin(s) and/or “Click here to continue.” | |||
| Uploading your file to the FIRE System | |||
|---|---|---|---|
| At Menu Options: | |||
| Click “Send Information Returns.” | |||
| Enter your TCC. | |||
| Enter your TIN. | |||
| Click “Submit.” | |||
| The system will then display the company name, address, city, state, ZIP code, telephone number, contact and e-mail address. This information will be used to e-mail the transmitter regarding their transmission. Update as appropriate and/or Click “Accept.” | |||
| Note: Please ensure that the e-mail address is accurate so that the correct person receives the e-mail and it does not return to us undeliverable. If you are using SPAM filtering software, configure it to allow an e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. | |||
| Click one of the following: | |||
| Original File | |||
| Amended File | |||
| Test File | |||
| Enter your 10-digit PIN (You are not prompted for this if a test is being sent). | |||
| Click “Submit”. | |||
| Click “Browse” to locate the file and open it. | |||
| Click “Upload”. | |||
| When the upload is complete, the screen will display the total bytes received and tell you the name of the file you just uploaded. Print this page and keep it for your records. | |||
| If you have more files to upload for that TCC: | |||
| Click “File Another?”; otherwise, | |||
| Click “Main Menu”. | |||
| It is your responsibility to check the acceptability of your file; therefore, be sure to check back into the system in 5 business days using the CHECK FILE STATUS option. |
| Checking your FILE STATUS | |||
| If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the results in the e-mail indicate “Good, Released” and you agree with the “Count of Participants”, then you are finished with this file. If you have any other results, please follow the instructions below. | |||
| At the Main Menu: | |||
| Click “Check File Status.” | |||
| Enter your TCC. | |||
| Enter your TIN. | |||
| Click “Search.” | |||
| If “Results” indicate: | |||
| “Good, Released” — File has been released to our mainline processing. | |||
| “Good, Released with Error Status” — File has been released but contains minor errors. | |||
| “Bad” — Click on filename to view error message(s). Correct the errors and timely resubmit the file as an “original”. | |||
| “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 you are finished, click on Main Menu. | |||
| Click “Log Out.” | |||
| Close your Web Browser. | |||
IRS/IRB encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may be important for those filers who have either had their files prepared by a service bureau or who have purchased software packages. Filers who engage a service bureau to transmit files on their behalf should be careful not to report duplicate data. This section lists some of the problems most frequently encountered with electronic files submitted to IRS/IRB. These problems may result in IRS/IRB rejecting files as “Bad”.
.01 Your electronic file appears to be incomplete. The count of participant records in the P-RECORD-COUNT field of the End of Transmission “F” Record does not equal the number of Participant “P” records in your file.
.02 Your electronic file appears to be incomplete. The count of all records in the FILE-RECORD-COUNT field of the End of Transmission “F” Record does not equal the number of records in your file.
.03 You submitted a test file to the production system. If the file you submitted wasn’t a test file, please Correct the TEST-FILE-IND on the Transmitter “T” Record. If you submitted a test file to the production system in error, you don’t need to do anything; the file will be deleted if a corrected file isn’t received in 60 days.
.04 You submitted a file with more than one Transmitter “T” Record. Each file submitted through FIRE can contain only one Transmitter “T” Record.
.05 You submitted a file with more than one Sponsor “S” Record. Each file submitted through FIRE can contain only one Sponsor “S” Record.
.06 You submitted a file with more than one Administrator “A” Record. Each file submitted through FIRE can contain only one Administrator “A” Record.
.07 You submitted a file with more than one End of Transmission “F” Record. Each file submitted through FIRE can contain only one End of Transmission “F” Record.
.08 You submitted a file with records which appear to be from different filings. (The Plan Year Begin Date, Plan Year End Date, Sponsor EIN, and Plan Number are not the same on every record in your file.)
.09 Your filing contained too many participants to be submitted in a single FIRE file, so it was included in multiple FIRE files and one of these FIRE files had an error. All of the FIRE files related to this single filing must be corrected and resubmitted (even if there was an error in only one of the files).
.10 Your filing did not include a Sponsor EIN in positions 18-26 of the Sponsor “S” Record.
.11 Your filing included a non-numeric Sponsor EIN in positions 18-26 of the Sponsor “S” Record.
.12 Your filing did not include a Sponsor Name in positions 74-143 of the Sponsor “S” Record.
.13 Your filing did not include a Sponsor Address in positions 249-400 of the Sponsor “S” Record.
.14 Your filing included a non-numeric Plan Number in positions 27-29 of the Sponsor “S” Record. The Plan Number should be 001-999.
.15 Your filing did not include a Plan Name in positions 411-550 of the Sponsor “S” Record.
.16 We have already received a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date. If your file was submitted to correct a previous error but is being submitted more than 60 days after you were notified of the error, or if this file was meant to amend a previously submitted filing, please make sure that it is identified as an amended return (AMENDED-IND = “1” in position 34 of the Sponsor “S” Record. If your file was submitted in error (it was a duplicate filing), or if this is not a duplicate return and you did not previously submit a filing with the same Sponsor EIN, Plan Number, and Plan Year Ending Date, please contact IRS/IRB.
.17 The count of total participants reported on Form 8955-SSA (Line 3) in positions 568-575 of the Sponsor “S” Record does not equal the count of Participant “P” Records received. If the filing was too large to be submitted on a single FIRE file, Form 8955-SSA Line 3 should be the total reported in all of the associated FIRE files.
.18 Your filing did not include an Administrator EIN in positions 35-43 of the Administrator “A” Record.
.19 Your filing included a non-numeric Administrator EIN in positions 35-43 of the Administrator “A” Record.
.20 Your filing did not include an Administrator Address in positions 149-300 of the Administrator “A” Record.
.21 Your filing had plan participant record(s) which contained data but did not have a valid entry code.
.22 Your filing had plan participant record(s) on which you indicated an Entry Code of “A” or “B” in box 7a, however you didn’t provide all of the remaining data for Lines 7(b) through 7(g) in positions 44-131 of the Participant “P” record.
.23 Your filing had plan participant record(s) on which you indicated an Entry Code of “D”, however you didn’t provide all of the remaining data for Lines 7(b) and 7(c) in positions 44-99 of the Participant “P” record.
.24 Your filing had plan participant record(s) on which you indicated an Entry Code of “C”, however you didn’t provide all of the remaining data for Lines 7(b) (positions 44-52), 7(c) (positions 53-99), 7(h) (positions 132-140), and 7(i) (positions 141-143) in the Participant “P” Record.
.25 SPAM filters are not set to receive e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. If you want to receive e-mails concerning your files, processing results, reminders and notices, set your SPAM filter to receive e-mail from fire@irs.gov and irs.e-helpmail@irs.gov.
.26 An incorrect e-mail address was provided. When the “Verify Your Filing Information” screen is displayed, make sure your correct e-mail address is listed. If not, please update with the correct e-mail address.
.27 The transmitter does not check the FIRE System to determine why the file is bad. The results of your file transfer are posted to the FIRE System within five business days. If the correct e-mail address was provided on the “Verify Your Filing Information” screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If you have any other results, please follow the instructions in the Check File Status option. If the file contains errors, you can get an online listing of the errors. Date received and number of payee records are also displayed.
.28 The 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.
.29 The file is formatted as EBCDIC. All files submitted electronically must be in standard ASCII code.
.30 An incorrect file is not replaced timely. If your file is bad, correct the file and timely resubmit as an original.
.31 The transmitter sends a file and CHECK FILE STATUS indicates that the file is good, but the transmitter wants to send an amended file to replace the original file. Once a file has been transmitted, you cannot send another file unless CHECK FILE STATUS indicates the file is bad (5 business days after file was transmitted). If you do not want us to process the file, you must first contact us 1-866-455-7438 to see if this is a possibility.
.01 This record identifies the entity preparing and transmitting the file. The transmitter and the plan administrator may be the same, but they need not be.
.02 The first record of a file MUST be a Transmitter “T” Record. The “T” Record must appear on each electronic file; otherwise, the file will be rejected.
.03 The “T” Record is a fixed length of 750 positions.
.04 All alpha characters entered in the “T” Record must be upper case.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.
| Record Name: Transmitter “T” Record | ||||
|---|---|---|---|---|
| Field Positions | Field Title | Length | Description and Remarks | |
| 1 | Record Type | 1 | Required. Enter “T”. | |
| 2-5 | Plan Year | 4 | Required. Enter 2011. If reporting prior year data, report the year which applies (2010, 2009, etc.) and set the Prior Year Indicator in field position 6. | |
| 6 | Blank | 1 | Enter a blank. | |
| 7-15 | Transmitter’s TIN | 9 | Required. Enter the nine-digit Taxpayer Identification Number of the transmitter. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. | |
| 16-20 | Transmitter Control Code (TCC) | 5 | Required. Enter the five-character alpha/numeric Transmitter Control Code assigned by IRS/IRB. | |
| 21-27 | Reserved | 7 | Enter blanks. | |
| 28 | Test File Indicator | 1 | Required for test files only. Enter a “T” if this is a test file; otherwise, enter blank. | |
| 29 | Foreign Entity Indicator | 1 | Enter a “1” (one) if the transmitter is a foreign entity; otherwise, enter a blank. | |
| 30-69 | Transmitter’s Name | 40 | Required. Enter the name of the transmitter in the manner in which it is used in normal business. Left justify the information and fill unused positions with blanks. | |
| 70-109 | Transmitter’s Name (Continuation) | 40 | Required. Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks. | |
| 110-149 | Company Name | 40 | Required. Enter the name of the company to be associated with the address where correspondence should be sent. Left justify the information and fill unused positions with blanks. | |
| 150-189 | Company Name (Continuation) | 40 | Enter any additional information that may be part of the name. Left justify the information and fill unused positions with blanks. | |
| 190-229 | Company Mailing Address | 40 | Required. Enter the mailing address where correspondence should be sent. Left justify the information and fill unused positions with blanks. | |
| Note: Any correspondence relating to problem electronic files will be sent to this address. For U.S. addresses, the administrator’s 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 city, state, and ZIP Code. For foreign addresses, filers may use the administrator’s 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 29 must contain a “1” (one). | ||||
| 230-269 | Company City | 40 | Required. Enter the city, town, or post office where correspondence should be sent. Left justify the information and fill unused positions with blanks. | |
| 270-271 | Company State Code | 2 | Required. Enter the valid U.S. Postal Service state code abbreviation. See Part A, Sec. 7. | |
| 272-280 | Company ZIP Code | 9 | Required. Enter the valid nine-digit ZIP assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unused positions with blanks. | |
| 281-303 | Reserved | 23 | Enter blanks. | |
| 304-343 | Contact Name | 40 | Required. Enter the name of the person to be Contacted if IRS/IRB encounters problems with the file or transmission. Left justify the information and fill unused positions with blanks. | |
| 344-358 | Contact Telephone Number | 15 | Enter the telephone number of the person to contact regarding electronic files. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. For example, the IRS/IRB Customer Service Section phone number of 866-455-7438 with an extension of 52345 would be 866455743852345. | |
| 359-408 | Contact Email Address | 50 | Required if available. Enter the e-mail address of the person to contact regarding electronic files. Left-justify the information. If no e-mail address is available, enter blanks. | |
| 409-517 | Reserved | 109 | Enter blanks. | |
| 518 | Vendor Indicator | 1 | Required. Enter the appropriate code from the table below to indicate if your software was provided by a vendor or produced in-house. | |
| Indicator | Usage | |||
| V | Your software was purchased from a vendor or other source. | |||
| I | Your software was produced by in-house programmers. | |||
| Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is produced in-house, the following Vendor information fields are not required. | ||||
| 519-558 | Vendor Name | 40 | Required. Enter the name of the company from whom you purchased your software. Left justify the information and fill unused positions with blanks. | |
| For U.S. addresses, the vendor 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 administrator’s city, state, and ZIP Code. | ||||
| For foreign addresses, filers may use the administrator’s 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. | ||||
| 559-598 | Vendor Mailing Address | 40 | Required. Enter the mailing address. Left justify the information and fill unused positions with blanks. | |
| 599-638 | Vendor City | 40 | Required. Enter the city, town, or post office. Left justify the information and fill unused positions with blanks. | |
| 639-640 | Vendor State | 2 | Required. Enter the valid U.S. Postal Service state abbreviation. Refer to the chart of valid state codes in Part A, Sec. 7. | |
| 641-649 | Vendor ZIP Code | 9 | Required. Enter the valid nine-digit ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill unused positions with blanks. | |
| 650-689 | Vendor Contact Name | 40 | Required. Enter the name of the person who can be contacted concerning any software questions. | |
| 690-704 | Vendor Contact Phone Number & Extension | 15 | Required. Enter the telephone number of the person to contact concerning software questions. Omit hyphens. If no extension is available, left justify the information and fill unused positions with blanks. | |
| 705-739 | Reserved | 35 | Enter blanks. | |
| 740 | Vendor Foreign Entity Indicator | 1 | Enter a “1” (one) if the vendor is a foreign entity. Otherwise, enter a blank. | |
| 741-748 | Record Sequence Number | 8 | Required. Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until you reach the final record of the file, the “F” record. | |
| 749-750 | Blank or Carriage Return Line Feed | 2 | Enter blanks or carriage return line feed (CR/LF) characters. | |
| Transmitter “T” Record Layout |
| Record Type | Plan Year | Prior Year Indicator | Transmitter’s TIN | Transmitter Control Code (TCC) | Reserved | Test File Indicator | Foreign Entity Indicator |
| 1 | 2-5 | 6 | 7-15 | 16-20 | 21-27 | 28 | 29 |
| Transmitter’s Name | Transmitter’s Name (Continuation) | Company Name | Company Name (Continuation) | Company Mailing Address | Company City |
| 30-69 | 70-109 | 110-149 | 150-189 | 190-229 | 230-269 |
| Company State Code | Company ZIP Code | Reserved | Contact Name | Contact Telephone Number | Contact e-mail Address | Reserved |
| 270-271 | 272-280 | 281-303 | 304-343 | 344-358 | 359-408 | 409-517 |
| Vendor Indicator | Vendor Name | Vendor Mailing Address | Vendor City | Vendor State | Vendor ZIP Code |
| 518 | 519-558 | 559-598 | 599-638 | 639-640 | 641-649 |
| Vendor Contact Name | Vendor Contact Phone Number & Extension | Reserved | Vendor Foreign Entity Indicator | Record Sequence Number | Blank or Carriage Return Line Feed |
| 650-689 | 690-704 | 705-739 | 740 | 741-748 | 749-750 |
.01 The “S” Record identifies the Sponsor record.
.02 Enter an “S” Record after the initial “T” Record on the file. There is only one “S” Record per file.
.03 The “S” Record is a fixed length of 750 positions.
.04 All alpha characters entered in the “S” Record must be uppercase.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, your file may not process correctly. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.
| Record Name: Sponsor “S” Record | ||||
|---|---|---|---|---|
| Field Positions | Field Title | Length | Description and Remarks | |
| 1 | Record Type | 1 | Required. Enter “S”. | |
| 2-9 | Plan Year Begin Date | 8 | Required. Enter the Plan Year Begin Date in the following format YYYYMMDD. | |
| 10-17 | Plan Year End Date | 8 | Required. Enter the Plan Year End Date in the following format YYYYMMDD. | |
| 18-26 | Sponsor EIN | 9 | Required. Enter the nine-digit Employer Identification Number of the Sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. | |
| 27-29 | Plan Number | 3 | Required. Enter the plan number. Right-justify the information with leading zeros. | |
| 30 | FIRE Form 8955-SSA Continuation Indicator | 1 | Required. Enter a “1” if this is a continuation of a Form 8955-SSA; otherwise, enter a blank. | |
| 31-33 | FIRE Form 8955-SSA Continuation Sequence Number | 3 | Required. Set to 001 if the FIRE Forms SSA Continuation Indicator is blank. | |
| 34 | Amended Indicator | 1 | Required. Enter a “1” if this is an amended return; otherwise, enter a zero. | |
| 35 | 5558 Extension Filed Indicator | 1 | Required. Enter a “1” if a Form 5558 extension was filed for this plan; otherwise, enter a zero. | |
| 36 | Automatic Extension Indicator | 1 | Required. Enter “1” if a business tax return extension other than a Form 5558 was filed for this year; otherwise, enter a zero. | |
| 37 | Blank | 1 | Enter blank. | |
| 38 | Special Extension Indicator | 1 | Required. Enter a “1” if this filing is being submitted under a special extension (for example, a disaster declaration); otherwise, enter a zero. | |
| 39-73 | Special Extension Description | 35 | If the Special Extension Indicator equals ‘1”, enter either Disaster Relief Extension or Combat Zone Extension which ever is appropriate. Left justify the information and fill unused positions with blanks. | |
| 74-143 | Sponsor’s Name | 70 | Required. Enter the sponsor’s name. Left justify the information and fill unused positions with blanks. | |
| 144-213 | Sponsor’s DBA Name | 70 | Enter the sponsor’s Doing Business As (DBA), if applicable. Left justify the information and fill unused positions with blanks. | |
| 214-248 | Sponsor’s In Care Of Name | 35 | Enter the name if using an In Care Of Name. Left justify the information and fill unused positions with blanks. | |
| 249-283 | Sponsor’s Mailing Address Line 1 | 35 | Required. Enter the mailing address of the sponsor. Street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to street address. Left justify the information and fill unused positions with blanks. | |
| 284-318 | Sponsor’s Mailing Address Line 2 | 35 | Enter any additional address information if necessary. | |
| 319-340 | Sponsor’s City | 22 | Required. Enter the city, town or post office. Left justify the information and fill the unused positions with blanks. Enter APO or FPO if applicable. | |
| 341-342 | Sponsor’s State | 2 | Required. If a U.S. address, enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7; otherwise, enter blanks. | |
| 343-354 | Sponsor’s ZIP Code | 12 | Required. If a U.S. address, enter the valid ZIP Code assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. Do not enter hyphens or blanks between numbers. | |
| 355-376 | Sponsor’s Foreign Province or State name | 22 | If the sponsor has a foreign address, enter the province or state name. Left justify the information and fill unused positions with blanks. | |
| 377-378 | Sponsor’s Foreign Country Code | 2 | If the sponsor has a foreign address, enter the appropriate country code from the table in Part A, Sec. 8; otherwise, enter blanks. | |
| 379-400 | Sponsor’s Foreign Mailing Routing Code | 22 | If the sponsor has a foreign address, enter the routing code; otherwise, enter blanks | |
| 401-410 | Sponsor’s Telephone Number | 10 | If known, enter the sponsor’s 10-digit telephone number; otherwise, enter blanks. Do not enter dashes. | |
| 411-550 | Plan Name | 140 | Required. Enter the plan name. Left justify the information and fill unused positions with blanks. | |
| 551 | Voluntary Filing Indicator | 1 | Required. Enter a 1 if this is a voluntary filing for a Government, Church or Other Plan; otherwise, enter a zero. | |
| 552-559 | Separated Participants Required To be Reported for SSA Count | 8 | Required. Enter the total number of plan participants with deferred vested benefits required to be reported for this year. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contains 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros. | |
| 560-567 | Separated Participants Voluntarily Reported for SSA Count | 8 | Required. Enter the total number of plan participants entitled to a deferred benefit who are voluntarily reported. If this is a continuation form with a 1 in position 30 of this record, enter the combined total of all records. For example, if the first record of the submission contain a 1,000 participants and the second record contains 2,000, then enter 3,000 in this field. Information should be right-justified with leading zeros; otherwise, fill with leading zeros. | |
| 568-575 | Total Participants Reported on SSA Count | 8 | Required. Enter the total number of participants entered in the fields for Separated Participants and Voluntarily Separated Participants. Information should be right-justified with leading zeros; otherwise, fill with leading zeros. | |
| 576 | Participant Statement Indicator | 1 | Required. Enter a “1” if the plan administrator provided an individual statement to each participant required to receive a statement; otherwise, enter a zero. | |
| 577-585 | Last Report Sponsor EIN | 9 | If present, enter the nine-digit Employer Identification Number of the Sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable. | |
| 586-588 | Last Report Plan Number | 3 | Enter the 3-digit plan number, if available. Information should be right-justified with leading zeros. | |
| 589-658 | Last Report Sponsor Name | 70 | Enter the plan sponsor name, if available. Left justify the information, fill unused positions with blanks. | |
| 659-693 | Typed Sponsor Signature Name | 35 | Enter the name of the person responsible for signing the tax form. Left justify the information, fill unused positions with blanks. | |
| 694-702 | Sponsor Signature Date | 8 | Enter the date the tax form was signed in YYYYMMDD format. | |
| 703-740 | Reserved | 37 | Enter blanks. | |
| 741-748 | Record Sequence Number | 8 | Required. Enter the number of the record as it appears within your file. The record sequence number for the “S” record will always be “2” (two), since it is the second record on your file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until you reach the final record of the file, the “F” record. | |
| 749-750 | Blank or Carriage Return Line Feed | 2 | Enter blanks or carriage return line feed (CR/LF) characters. | |
| Sponsor “S” Record Layout |
| Record Type | Plan Year Begin Date | Plan Year End Date | Sponsor EIN | Sponsor Plan Number | FIRE Form 8955-SSA Continuation Indicator |
| 1 | 2-9 | 10-17 | 18-26 | 27-29 | 30 |
| FIRE Form 8955-SSA Continuation Sequence Number | Amended Indicator | 5558 Extension Filed Indicator | Automatic Extension Indicator | Blank | Special Extension Indicator |
| 31-33 | 34 | 35 | 36 | 37 | 38 |
| Special Extension Description | Sponsor’s Name | Sponsor’s DBA Name | Sponsor’s In Care Of Name | Sponsor’s Mailing Address Line 1 | Sponsor’s Mailing Address Line 2 |
| 39-73 | 74-143 | 144-213 | 214-248 | 249-283 | 284-318 |
| Sponsor’s City | Sponsor’s State | Sponsor’s ZIP Code | Sponsor’s Foreign Province or State Name | Sponsor’s Foreign Country Code | Sponsor’s Foreign Mailing Routing Code |
| 319-340 | 341-342 | 343-354 | 355-376 | 377-378 | 379-400 |
| Sponsor’s Telephone Number | Plan Name | Voluntary Filing Indicator | Separated Participants Required for SSA Count | Voluntary Separated Participants Required For SSA Count | Total Participants Reported on SSA Count |
| 401-410 | 411-550 | 551 | 552-559 | 560-567 | 568-575 |
| Participant Statement Indicator | Last Report Sponsor’s EIN | Last Report Plan Number | Last Report Sponsor’s name | Typed Sponsor Signature Name |
| 576 | 577-585 | 586-588 | 589-658 | 659-693 |
| Sponsor Signature Date | Reserved | Record Sequence Number | Blank or Carriage Return Line Feed |
| 694-702 | 703-740 | 741-748 | 749-750 |
.01 The “A” Record contains the name and address information of the Plan Administrator. There should only be one “A” Record per file.
.02 All alpha characters entered in the “A” Record must be uppercase.
.03 The “A” Record is a fixed length of 750 positions.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to the Instructions for Form 8955-SSA for additional filing information.
| Record Name: Administrator “A” Record | ||||
|---|---|---|---|---|
| Field Positions | Field Title | Length | Description and Remarks | |
| 1 | Record Type | 1 | Required. Enter “A”. | |
| 2-9 | Plan Year Begin Date | 8 | Required. Enter the Plan Year Begin Date in the following format YYYYMMDD. | |
| 10-17 | Plan Year End Date | 8 | Required. Enter the Plan Year End Date in the following format YYYYMMDD. | |
| 18-26 | Sponsor’s EIN | 9 | Required. Enter the nine-digit Employer Identification Number of the sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. | |
| 27-29 | Plan Number | 3 | Required. Enter the plan number. Right-justify the information and fill with leading zeroes. | |
| 30 | FIRE Continuation Indicator | 1 | Required. Enter a “1” if this is a continuation of a Form 8955-SSA; otherwise, enter a zero. | |
| 31-33 | FIRE Continuation Sequence Number | 3 | Required. Enter the sequence number of the Form 8955-SSA continuation number. Right-justify the information and fill with leading zeros. | |
| 34 | Administrator Same as Sponsor Indicator | 1 | Required. Enter a “1” if the plan administrator is the same as the sponsor; otherwise, enter a zero. | |
| 35-43 | Administrator’s EIN | 9 | Required. Enter the nine-digit Employer Identification Number of the administrator. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. | |
| 44-113 | Administrator’s Name | 70 | Required. Enter the name of the plan administrator. Left justify the information and fill unused positions with blanks. | |
| 114-148 | Administrator In Care of Name | 35 | Enter the in care of name if available; otherwise, enter blanks. Left justify the information and fill unused positions with blanks. | |
| 149-183 | Administrator’s Mailing Address Line 1 | 35 | Required. Enter the mailing address of payee. The street address should include number, street, apartment or suite number, or PO Box if mail is not delivered to a street address. Left justify the information and fill unused positions with blanks. | |
| 184-218 | Administrator’s Mailing Address Line 2 | 35 | Enter any additional address information. Left justify the information and fill unused positions with blanks. | |
| 219-240 | Administrator’s City | 22 | Required. Enter the Administrator’s city. Left justify the information and fill unused positions with blanks. | |
| 241-242 | Administrator’s State Code | 2 | Required. Enter the valid U.S. Postal Service state abbreviation for the state or the appropriate postal identifier (AA, AE, or AP) described in Part A, Sec. 7. | |
| 243-254 | Administrator’s ZIP Code | 12 | Required for U.S. addresses. Enter the valid ZIP Code (nine, five, or twelve-digit) assigned by the U.S. Postal Service. If only the first five-digits are known, left justify the information and fill the unused positions with blanks. | |
| 255-276 | Administrator’s Foreign Province or State | 22 | Required for a foreign address. Enter the name of the Administrator’s Province or State. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses. | |
| 277-278 | Administrator’s Foreign Address Country Code | 2 | Required for a foreign address. Enter the name of the Administrator’s Foreign Country Code from the table in Part A, Sec. 8. Leave blank for U.S. addresses. | |
| 279-300 | Administrator’s Foreign Address Postal Routing Code | 22 | Required for a foreign address. Enter the name of the Administrator’s Foreign Country Postal Routing Code. Left justify the information and fill unused positions with blanks. Leave blank for U.S. addresses. | |
| 301-310 | Administrator’s Telephone Number | 10 | Enter the Administrator’s telephone number if available. The number must be exactly 10 numeric characters; otherwise, leave blank. | |
| 311-319 | Last Report Administrator’s EIN | 9 | Enter the nine-digit Employer Identification Number of the administrator, if available. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If the EIN is not available, entering blanks is acceptable. | |
| 320-389 | Last Report Administrator’s Name | 70 | Enter administrator’s name, if available. Left justify the information and fill unused positions with blanks; otherwise, leave blank. | |
| 390-424 | Typed Administrator’s Signature Name | 35 | Enter the name of the administrator who signs the tax form; otherwise, leave blank. Left justify the information and fill unused positions with blanks. | |
| 425-432 | Administrator’s Signature Date | 8 | Enter the date the administrator sign the tax form in YYYYMMDD format; otherwise, leave blank. | |
| 433-740 | Reserved | 308 | Enter blanks. | |
| 741-748 | Record Sequence Number | 8 | Required. Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until you reach the final record of the file, the “F” record. | |
| 749-750 | Blank or Carriage Return Line Feed (CR/LF) | 2 | Enter blanks or carriage return line feed (CR/LF) characters. | |
| Administrator “A” Record Layout |
| Record Type | Plan Year Begin Date | Plan Year Ending Date | Sponsor’s EIN | Plan Number | FIRE Continuation Indicator |
| 1 | 2-9 | 10-17 | 18-26 | 27-29 | 30 |
| FIRE Continuation Sequence Number | Administration Same as Sponsor Indicator | Administrator’s EIN | Administrator’s Name | Administrator’s In Care Of Name | Administrator’s Address Line 1 |
| 31-33 | 34 | 35-43 | 44-113 | 114-148 | 149-183 |
| Administrator’s Address Line 2 | Administrator’s City | Administrator’s State Code | Administrator’s ZIP code | Administrator’s Foreign Province or State Name | Administrator’s Foreign Address Country Code |
| 184-218 | 219-240 | 241-242 | 243-254 | 255-276 | 277-278 |
| Administrator’s Foreign Address Routing Code | Administrator’s Telephone Number | Last Report Administrator’s EIN | Last Report Administrator’s Name | Typed Administrator’s Signature Name | Administrator’s Signature Date |
| 279-300 | 301-310 | 311-319 | 320-389 | 390-424 | 425-432 |
| Reserved | Record Sequence Number | Blank or CR/LF |
| 433-740 | 741-748 | 749-750 |
.01 The “P” Record is a fixed record length of 750 positions and all positions listed are required.
.02 All alpha characters entered in the “P” Record must be upper case.
Note 1: For all fields marked “Required”, the transmitter must provide the information described under Description and Remarks. If required fields are not completed in accordance with these instructions, IRS will contact you to request a new file. For those fields not marked “Required”, a transmitter must allow for the field, but may be instructed to enter blanks or zeroes in the indicated field position(s) and for the indicated length. All records have a fixed length of 750 positions. Refer to Instructions for Form 8955-SSA for additional filing information.
| Record Name: Participant “P” Record | ||||
|---|---|---|---|---|
| Field Positions | Field Title | Length | Description and Remarks | |
| 1 | Record Type | 1 | Required. Enter “P”. | |
| 2-9 | Plan Year Begin Date | 8 | Required. Enter the date the plan began in the following format YYYYMMDD. | |
| 10-17 | Plan Year End Date | 8 | Required. Enter the date the plan ended in the following format YYYYMMDD. | |
| 18-26 | Sponsor EIN | 9 | Required. Enter the nine-digit Employer Identification Number of the sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. | |
| 27-29 | Plan Number | 3 | Required. Enter the plan number. Right-justify the information and fill with leading zeros. | |
| 30 | FIRE Continuation Indicator | 1 | Required. Enter a “1” if this is a continuation of a Form 8955-SSA; otherwise, enter a zero. | |
| 31-33 | FIRE Continuation Sequence Number | 3 | Required. Enter the sequence number of the Form 8955-SSA continuation number. Right-justify the information and fill with leading zeros. | |
| 34-41 | Participant Sequence Number | 8 | Required. For the first participant enter 00000001. Increase by 1 for each additional participant reported in the file. | |
| 42 | Entry Code | 1 | Required. Enter the appropriate code from the table below: | |
| Indicator | Usage | |||
| A | Participant not previously reported. | |||
| B | Participant previously reported under the plan number shown on this schedule to modify some of the previously reported information. | |||
| C | Participant previously reported under another plan number who will now be receiving his/her benefits from the plan reported on this schedule. | |||
| D | Participant previously reported under the plan number shown on this schedule who is no longer entitled to those deferred vested benefits. | |||
| 43 | Foreign Participant Without SSN Indicator | 1 | Required. Enter a “1” if the participant is a foreign national employed outside the United States who does not have an SSN; otherwise, enter a zero. | |
| 44-52 | Participant SSN | 9 | Required unless a foreign national. Enter the nine-digit Social Security Number (SSN) of the participant. Do NOT enter blanks, hyphens or alpha characters. An SSN consisting of all the same digits (e.g., 111111111) is not acceptable. If the SSN is not required, entering blanks is acceptable. | |
| 53-63 | Participant’s First Name | 11 | Required. Enter the first name of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks. | |
| 64 | Participant’s Middle Initial | 1 | Enter the middle initial of the participant if known; otherwise, enter a blank. | |
| 65-99 | Participant’s Last Name | 35 | Required. Enter the surname of the participant if known; otherwise, enter blanks. Left justify the information and fill unused positions with blanks. | |
| 100 | Participant’s Annuity Type Code | 1 | Required. Enter the appropriate code from the table below: | |
| Indicator | Usage | |||
| A | Single Sum | |||
| B | Annuity payable over a fixed number of years | |||
| C | Life annuity | |||
| D | Life annuity with period certain | |||
| E | Cash refund life annuity | |||
| F | Modified cash refund life annuity | |||
| G | Joint and last survivor life annuity | |||
| M | other | |||
| 101 | Participant Payment Frequency Code | 1 | Required. Enter the appropriate code from the table below: | |
| Indicator | Usage | |||
| A | Lump sum | |||
| B | Annually | |||
| C | Semiannually | |||
| D | Quarterly | |||
| E | Monthly | |||
| M | Other | |||
| 102-116 | Participant’s Vested Benefit Amount | 15 | Required for Defined Benefit plan if Entry Code is A or B. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Do not enter dollar signs, commas or decimal points. | |
| 117-131 | Participant’s Total Account Value Amount | 15 | Required for Defined Contribution plan if Entry Code is A or B. Each payment amount must contain U.S. dollars and cents. The right-most two positions represent cents in the payment amount fields. For example, report $600.25 as 000000000060025. Do not enter dollar signs, commas or decimal points. | |
| 132-140 | Participant’s Prior Sponsor’s EIN | 9 | Required if Entry Code is C. Enter the nine-digit Employer Identification Number of the participant’s prior sponsor. Do NOT enter blanks, hyphens or alpha characters. An EIN consisting of all the same digits (e.g., 111111111) is not acceptable. If this is not a required entry, entering blanks is acceptable. | |
| 141-143 | Participant’s Prior Plan Number | 3 | Required if Entry Code is C. Enter the participant’s prior plan number; otherwise, enter zeros. | |
| 144 | Incomplete Information Indicator | 1 | Enter a one if the information being reported is based on incomplete records. | |
| 144-740 | Reserved | 596 | Enter blanks. | |
| 741-748 | Record Sequence Number | 8 | Required. Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until you reach the final record of the file, the “F” record. | |
| 749-750 | Blank or Carriage Return Line Feed (CR/LF) | 2 | Enter blanks or carriage return line feed (CR/LF) characters. | |
| Participant “P” Record Layout |
| Record Type | Plan Year Begin Date | Plan Year End Date | Sponsor EIN | Plan Number | FIRE Continuation Indicator |
| 1 | 2-9 | 10-17 | 18-26 | 27-29 | 30 |
| FIRE Continuation Sequence Number | Participant’s Sequence Number | Entry Code | Foreign Participant’s Without SSN Indicator | Participant’s SSN |
| 31-33 | 34-41 | 42 | 43 | 44-52 |
| Participant’s First Name | Participant’s Middle Initial | Participant’s Last Name | Participant’s Annuity Type Code | Participant’s Payment Frequency Code | Participant’s Vested Benefit Amount |
| 53-63 | 64 | 65-99 | 100 | 101 | 102-116 |
| Participant’s Total Account Value Amount | Participant’s Prior Sponsor EIN | Participant’s Prior Plan Number | Reserved | Record Sequence Number | Blank or Carriage Return Line Feed |
| 117-131 | 132-140 | 141-143 | 144-740 | 741-748 | 749-750 |
.01 The “F” Record is a fixed record length of 750 positions and all positions listed are required. The “F” Record is a summary of the number of all records in the entire file. There is only one ‘F’ Record per file.
.02 This record will be written after the last “P” Record of the entire file. End the file with an End of Transmission “F” Record. No data will be read after the “F” Record.
.03 All alpha characters entered in the “F” Record must be upper case.
| Record Name: End of Transmission “F” Record | ||||
|---|---|---|---|---|
| Field Positions | Field Title | Length | Description and Remarks | |
| 1 | Record Type | 1 | Required. Enter “F”. | |
| 2-9 | Sponsor Record Count | 8 | Required. Enter the total number of Sponsor Records on this file. This count must be the same as the total number of “S” records. Right-justify the information and fill with leading zeros. | |
| 10-17 | Administrator Record Count | 8 | Required. Enter the total number of Administrator Records on this file. This count must be the same as the total number of “A” records. Right-justify the information and fill with leading zeros. | |
| 18-25 | Participant Record Count | 8 | Required. Enter the total number of Participant Records on this file. This count must be the same as the total number of “P” records. Right-justify the information and fill with leading zeros. | |
| 26-33 | File Record Count | 8 | Required. Enter the total number of all records in the file, including the Transmitter ‘T’ Record, the Sponsor ‘S’ Record, the Administrator ‘A’ Records, the Participant ‘P’ Records, and End of Transmission ‘F’ Record. Right-justify the information and fill with leading zeros. | |
| 34-740 | Reserved | 707 | Enter blanks. | |
| 741-748 | Record Sequence Number | 8 | Required. Enter the number of the record as it appears within your file. The record sequence number for the “T” record will always be “1” (one), since it is the first record on your file and you can have only one “T” record in a file. Each record, thereafter, must be incremented by one in ascending numerical sequence, i.e., 2, 3, 4, etc. Right-justify the information numbers with leading zeroes in the field. For example, the “T” record sequence number would appear as “00000001” in the field, the “S” record would be “00000002”, the “A” record, “00000003”, the “P” record, “00000004” and so on until you reach the final record of the file, the “F” record. | |
| 749-750 | Blank or Carriage Return Line Feed | 2 | Enter blanks or carriage return line feed (CR/LF) characters. | |
| End of Transmission “F” Record Layout |
| Record Type | Sponsor Record Count | Administrator Record Count | Participant Record Count | File Record Count |
| 1 | 2-9 | 10-17 | 18-25 | 26-33 |
| Reserved | Record Sequence Number | Blank or Carriage Return Line Feed |
| 34-740 | 741-748 | 749-750 |
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.