US Internal Revenue Service: p1586

8/14/2019 US Internal Revenue Service: p1586

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Reasonable Cause Regulationsand Requirements or Missing

and Incorrect Name/TINs(including instructions or readingCD/DVDs and Magnetic Media)

Publication 1586 (Rev. 09-2007)

C a t a l o g N u m b e r 1 3 5 9 7 U


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TABLE OF CONTENTS

Introduction 1

Purpose

Whats New?

ThePenaltyorMissingTINsandIncorrectNAME/TINCombinations 1

ReasonableCause 2

Notice972CG,NoticeoProposedCivilPenalty 2

Penalty Proposal Notice

The Contents o Notice 972CG

How to Answer Notice 972CG

Solicitations 3

Annual Solicitations by Mail

Annual Solicitations by Telephone

Electronic Solicitations

ActionsorMissingTINsandIncorrectName/TINCombinations 4

Missing TINs

Incorrect TINs

Exceptions to the Requirement or Two Annual Solicitations

Comparison o Payee Listings to Records

FormW-2SSNSolicitations 8

Questions and Answers

TheIRSMatchingProcessandNameControls 10

Name Controls

WheretoCallorHelp 12

Form10301CD/DVDEncryptionCodeAuthoriation 12

InstructionsorReadingCDs/DVDs 15

InstructionsorReadingMagTapeCartridges 21

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I. INTRODUCTION

Purpose:

This publication:

provides the inormation needed to avoid penalties or inormation return documents that areled with missing or incorrect taxpayer identication numbers (TINs),

describes the actions that must be taken or should have been taken to solicit (request) a TIN,

and

explains the requirements or establishing reasonable cause.

Applicable regulations:

The regulations aecting all persons who may be subject to penalties or ailure to comply withthe inormation reporting requirements under the Internal Revenue Code (IRC) are:

301.6721-1, Failure to le timely correct inormation returns

301.6722-1, Failure to urnish timely correct payee statements

301.6723-1, Failure to comply timely with other inormation reporting requirements

301.6724-1, Reasonable Cause

Whats New?

The Inormation Return Penalty Program was consolidated rom the ve Small Business SelEmployed Service Center Campus Sites into one site located at the Philadelphia Service CenterCampus Site.

Martinsburg Computing Center (MCC) has been renamed Enterprise Computing Center- Martinsburg (ECC-MTB).

Large Volume lers are receiving readable/writeable CDs/DVDs

Form 10301, used by large volume lers to request encryption codes or use with CD/DVDs

II. THEPENALTYFORMISSINGTINSANDINCORRECTNAME/TINCOMBINATIONS

Internal Revenue Code section (IRC) 6721 imposes a $50 penalty or each o the ollowing in-stances related to inormation returns:

Filed with a missing/incorrect taxpayer identication number (TIN),

Filed untimely,

Filed on incorrect media,

Filed in an incorrect ormat, orAny combination o the above

The penalty may be reduced to:

$15 per return i the error or omission is corrected within 30 days o the required ling date,or

$30 i corrected ater the 30-day period, but by August 1 o the year the return is required tobe led.

The penalty is not imposed or a de minimis number o ailures, i the returns are corrected on


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or beore August 1 o the ling year. De minimis criteria apply to the greater o: 10 or one-hal oone percent o the total number o all inormation returns required to be led during the year.

The penalty may be waived by establishing reasonable cause.

III. REASONABLECAUSE

The penalty or ling inormation returns with missing TINs or incorrect name/TIN combina-tions may be waived by showing that the ailure was due to reasonable cause and not to willul

neglect. The ler must establish that s/he acted in a responsible manner both beore and aterthe ailure occurred, and that:

there were signicant mitigating actors (or example, an established history o ling inormation returns with correct TINs), or

the ailure was due to events beyond the lers control (or example, a payee did not provide acorrect name/TIN in response to a request or the corrected inormation).

Acting in a responsible manner includes making an initial solicitation (request) or the payeesname and TIN and, i required, an annual solicitation. Upon receipt o this inormation, it mustbe used on any uture inormation returns led.

IV. NOTICE972CG,NOTICEOFPROPOSEDCIVILPENALTY

Penalty Proposal Notice

Notice 972CG, with a listing o the inormation returns led with missing or incorrect name/TINcombinations, will be sent to lers o inormation documents noncompliant with IRC section6721. Notice 972CG proposes a penalty o $50 or each return not led correctly. The listingshould be compared with the lers records to determine:

i appropriate action was taken (see Part VI) to meet the requirements or establishing reasonable cause, and

i an annual solicitation should be made in the current year to avoid penalties in uture years.

Notice 972CG may include proposed penalties or late ling and/or ailure to le inormationreturns on magnetic media or via electronic media. I a notice includes these penalties, an explanation must also be submitted to substantiate reasonable cause in order to have those proposedpenalties waived.

The Contents o Notice 972CGinclude:

An explanation o the proposed penalty,

An explanation o how to respond to the notice,

A record o each submission considered in the penalty, including the orm type, date received

(i not timely led), whether the returns were original or amended, the transmitters controcode (or magnetic/electronic lers), and the type o penalty that applies (or penalties thatapply).

A summary o the proposed penalty, which takes into consideration all penalties proposed, andthe maximum penalty amount that can be assessed under IRC section 6721, and

A response page.

Reminder: The response page is the only page o the notice that should be returned to the Internal RevenueService with proo o solicitation or with a written explanation substantiating reasonable cause.


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Please check the appropriate box to indicate the intent to ully agree, partially agree, or totallydisagree with the proposed penalty. Please sign in the space provided and submit payment i ullyagreeing to the proposed penalties.

How to Answer Notice 972CG

The notice should be answered within 45 days rom the notice date.

I more time is needed, submit a written request to the Philadelphia Campus Site address listedon the notice beore the end o the 45-day period.

Explanations should be as detailed as possible to limit the number o contacts required to es-tablish reasonable cause, and should provide an explanation o the steps taken to comply withthe Internal Revenue Code and regulatory provisions.

Do not submit copies o the solicitations unless requested by an IRS employee.

I reasonable cause is established, IRS Letter 1948C will be issued stating that the explanationgiven was accepted.

I the reply does not establish, or only partially establishes reasonable cause, a penalty will beassessed. A balance due notice will be sent (CP15/215) with a separate letter explaining any

appeal rights.Agreement to the proposed penalty should be submitted with a payment and the responsepage (or signed consent statement on the response page) to show agreement. A balance duenotice (CP15/215) will be sent ater receipt o the consent statement.

No response to the Notice 972CG within 45 days will result in assessment o the ull amount othe proposed penalty and a balance due notice (CP15/215) being issued.

Note: Interest accrues on the balance due rom the date o the CP15/215 Notice (unless the pen-alty is paid within a specied number o days) and continues to accrue until the penalty is ullypaid. Interest charged on any penalty amount that is later decreased will be removed.

V. SOLICITATIONS

A solicitation is a request by a payer or a payee to urnish a correct TIN. A solicitation may berequired i a payer receives a backup withholding notice based on an incorrect payee TIN (CP2100 or CP 2100A). I such a notice is received, the solicitation must be made pursuant to thebackup withholding rules. See Publication 1281, Backup Withholding on Missing and IncorrectName/TINs (including Instructions or Reading Tape). In addition, payers are required to makesolicitations in order to avoid inormation reporting penalties. Such solicitations may be madein one o the ollowing ways:

Annual Solicitations by Mail

Annual solicitations by mail must include three items to the payee:A letter stating that the payee must provide an accurate TIN and that ailure to do so mayresult in a $50 penalty per incorrect document,

Form W-9, Request or Taxpayer Identication Number and Certication, as applicable (ora substitute document that is signicantly similar to Form W-9), and

A return envelope, which may be (but is not required to be) postage prepaid.

I the annual solicitation is or a missing or incorrect name/TIN required to be reported onForm 1099-R, then Form W-4P, Withholding Certicate or Pension or Annuity Payment, may be

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included. I the annual solicitation is or a missing or incorrect SSN required to be reported onForm W-2, then Form W-4, Employees Withholding Allowance Certicate, may be used.

Annual Solicitations by Telephone

An annual solicitation may be made by phone, i the solicitation procedure is designed and carried out in a manner that is conducive to obtainingthe payees TIN. A telephone solicitation maybe conducted by:

Calling each payee with a missing or incorrect name/TIN combination and speaking to anadult member o the household, or to an ocer o the business or organization,

Requesting the payees TIN,

Inorming the payee o the $50 penalty i the TIN is not provided,

Keeping records showing that the solicitation was properly made, and

Providing the records to the IRS, i requested.

Note: Annual solicitations are not required i payments were not made to the payees account inthe years in which the penalty notice is received or i no inormation returns are required or theaccount or that year.

Electronic Solicitations

Requesters may establish an electronic system or payees to receive and respond to solicitationsThis also includes responding and receiving solicitations by ax. A requester is anyone required tole an inormation return. A payee is anyone required to provide a taxpayer identication number (TIN) to the requester. Generally, the electronic system must:

Ensure the inormation received is the inormation sent, and document all occasions o useraccess that result in the submission,

Make it reasonably certain the person accessing the system and submitting the orm is theperson identied on the Form W-4 or W-9,

Provide the same inormation as the paper Form W-4 or W-9,

Require as the nal entry in the submission, an electronic signature by the payee whosename is on the Form W-4 or W-9 that authenticates and veries the submission, and

Be able to supply a hard copy o the electronic Form W-4 or W-9 i the Internal RevenueService requests it.

Note: For Forms W-9 that are required to be signed, the electronic system must provide or anelectronic signature and a perjury statement. Additional requirements may apply.

VI. ACTIONSFORMISSINGTINSANDINCORRECTNAME/TINCOMBINATIONS

Missing TINs

TINs can be either a Social Security Number (SSN) or an Employer Identication Number (EIN)SSNs are assigned by the Social Security Administration and EINs are assigned by the IRS. I a TINis not provided or is obviously incorrect, it is considered missing. TINs lacking nine numericaldigits or containing alpha characters are considered incorrect. For payee accounts with missingTINs:

Complete an initial solicitation at the time the account is opened. The term account

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includes accounts, relationships, and other transactions. I a TIN is not received as a resulto the initial solicitation, immediately begin backup withholding on reportable payments (asdened in section 3406(b) o the Internal Revenue Code),

Complete a rst annual solicitation i a TIN is not received as a result o the initial solici-tation. The rst annual solicitation must be completed by December 31 o the year inwhich the account is opened (or accounts opened beore December) or by January 31 othe ollowing year (or accounts opened the preceding December), and

Complete a second annual solicitation, i a TIN is not received as a result o the rst annualsolicitation. Solicitations must be completed ater the end o the rst annual solicitationperiod, and by December 31 o the year immediately ollowing the calendar year in whichthe account was opened.

The ollowing requirements apply to payee accounts with missing TINs or payments o desig-nated distributions reported on Forms 1099-R.

Complete an initial solicitation, as previously described,

Complete a rst annual solicitation i a TIN is not received as a result o the initial solici-tation. The rst annual solicitation must be completed by December 31 o the year in which

the account is opened (or accounts opened beore December) or by January 31 o the ol-lowing year (or accounts opened the preceding December),

Complete a second annual solicitation i a TIN is not received as a result o the rst annualsolicitation. See above or the time rame or the second annual solicitation, and

Withhold rom the taxable portion o any payment that is a designated distribution and issubject to withholding i a response is not received as a result o the initial solicitation. Therate o withholding depends upon the type o payment made. I the payment is an eligiblerollover distribution and is not paid directly to an eligible retirement plan, the appropri-ate withholding rate is 20%. I the payment is non-periodic (and is not an eligible rolloverdistribution), withhold at a rate o 10%. I the payment is periodic (and is not an eligiblerollover distribution), the rate o withholding is based on the wage withholding tables, usingthe rate or a single individual claiming zero withholding allowances.

Reminder: I a TIN is received rom the payee, include it on any uture inormation returns ledor that payee. A correction or a return with a missing TIN is not required to be led unless correcting a money amount. However, an employer should le a Form W-2c, Corrected Wage andTax Statement, even i the employer is only ling Form W-2c to report an employees SSN.

Incorrect TINs

A name/TIN combination is incorrect when it does not match or cannot be ound on IRS lesthat contain EINs, SSNs, and ITINs. For payee accounts with incorrect TINs, please:

Complete an initial solicitation when the payee opens the account. The term accountincludes accounts, relationships, and other transactions,

Complete a rst annual solicitation by December 31 o the calendar year in which a penaltynotice or an incorrect name/ TIN combination is received, or by January 31 o the ol-lowing year i notied the preceding December. I a rst B notice (backup withholdingnotice) is sent or an account in the same calendar year a Notice 972CG is received, or ia B notice with respect to this account has been sent or an inormation return led orthe same year as the penalty notice relates to, the annual solicitation requirement will havebeen satised. (See Publication 1281, Backup Withholding on Missing and Incorrect Name/

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TINs), and

Complete a second annual solicitation by December 31 o the calendar year i you receivea penalty notice or an incorrect name/TIN combination in any subsequent calendar yearollowing the year o the rst notication. I a second B notice has been mailed or an ac-count in that subsequent calendar year, or i a B notice with respect to this account or aninormation return led or the same year as the penalty notice relates to, the requirementor the second solicitation will have been satised. (See Publication 1281, Backup Withhold

ing on Missing and Incorrect TINs.)The ollowing requirements apply to payee accounts with incorrect TINs or payments o desig-nated distributions reported on Forms 1099-R. Please:

Complete an initial solicitation, as previously described,

Complete a rst annual solicitation within 30 business days rom the date on which the No-tice 972CG is received

Continue to treat as valid any withholding election the payee previously made on the origi-nally completed Form W-4P (or a substitute orm) i the payee responds to the rst annualsolicitation within 45 days conrming that the name/TIN combination is correct,

Disregard any existing withholding election based on the prior name/TIN combination ithe payee responds to the rst annual solicitation within 45 days and urnishes a dierentname/TIN combination. In order to notiy the payor regarding the amount, i any, o in-come tax to be withheld rom uture designated distributions, the payee must submit a newwithholding election by completing Form W-4P (or a substitute orm). This new withhold-ing election will be eective on the date provided in the sample notice in Treasury Regula-tion Section 35.3405-1T, Q&A D-21, i.e., no later than the January 1, May 1, July 1 or Octo-ber 1 ater it is received, provided that it is received at least 30 days beore that date. Pleasewithhold rom any periodic payments made beore receiving the new withholding electionusing the wage withholding rate or a married individual claiming three withholding allow-

ances,

Withhold rom any subsequent payments that are designated distributions subject to with-holding i the payee does not respond to the rst annual solicitation within 45 days. Alter-natively, upon receipt o a Notice 972CG notiying the payor o incorrect name/TIN com-binations, disregard any prior withholding election made by the payees whose name/TINcombinations are identied as incorrect in the Notice 972CG. In that event, the payorshould consider these payees as having no withholding election in eect until receipt o newwithholding elections on Form W-4P (or substitute orm), and

Complete a second annual solicitation within the same time rame as required or the rstannual solicitation when notied o an incorrect name/TIN combination in any calendaryear ollowing the rst notication.

Reminder: I a corrected TIN is received rom the payee, include it on any uture inormationreturn led or that payee. A correction or a return with an incorrect TIN is not required unlessalso correcting a money amount. However, an employer should le a Form W-2c, Corrected Wageand Tax Statement, even i the employer is only ling Form W-2c to correct an employees SSN.

TheollowingisalistocommonlyusedormsorwhentheIRSrequiresanannualsolicitation

Form W-4, Employee's Withholding Allowance Certicate

Form W-4P, Withholding Certicate or Pension or Annuity Payments

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Form W-9, Request or Taxpayer Identication Number and Certication

Form W-8BEN, Benecial Owners Certicate o Foreign Status or U.S. Tax Withholding, or asubstitute, to solicit the TIN or a nonresident alien, oreign entity, or exempt oreign personnot subject to certain U.S. inormation return reporting or backup withholding

Form W-8ECI, Foreign Persons Claim o Income Eectively Connected With the Conduct o aTrade or Business in the US

Form W-8EXP, Foreign Organizations Certicate or United States Tax WithholdingForm W-8IMY, Intermediary Certicate or United States Tax Withholding

Exceptions to the Requirement or Two Annual Solicitations:

In most cases, ollowing the preceding rules will be considered acting in a responsible manneror reasonable cause. However, there are exceptions to the requirement or two annual solicitations:

For Form 1098, Mortgage Interest Statement, a solicitation should be made annually untilreceipt o the TIN o the payee o record.

For Form 1099-S, Proceeds rom Real Estate Transactions, an initial solicitation must becompleted by the due date o the related real estate closing. No additional solicitation isrequired.

I an account is closed in the same year in which a penalty notice is received or that ac-count, do the required solicitation i reportable payments were paid to the account in thatyear, or i otherwise required to le on that account or that year.

I a backup withholding notice is received or an incorrect payee name and/or TIN, ollow thesolicitation requirements under the backup withholding rules (per IRC section 3406). DO NOTollow the general solicitation requirements explained in this publication; see IRS Publication1281. I both backup withholding notices and penalty notices are received with respect to the

same account, generally no more than two annual solicitations need to be made; see IncorrectTINs above.

ComparisonoPayeeListingstoRecords

Compare the listing(s) o incorrect TINs with existing records to determine i the name/TIN combinations agree or disagree with those records.

I an account number is provided on the listing, identiy the account(s) with the corre-sponding number or designation that has the same name/TIN combination. I an accountnumber is not provided, try to identiy all accounts that relate to the same incorrect name/TIN combination.

I the name/TIN combination on the listing agrees with the records, do the required solici-tation.

I the name/TIN combination on the listing disagrees with the records, a solicitation is notrequired. Determine i:

An error in the name/TIN combination was made when ling the inormation return. Iso, include the correct name/TIN combination on any uture inormation returns led.File a Form W-2c, Corrected Wage and Tax Statement, even i the employer is only lingForm W-2c to correct an employees SSN.

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The name/TIN combination was updated in the records ater the inormation return wasled. I it was, include it on any uture returns and le a Form W-2c, Corrected Wage andTax Statement, even i only ling Form W-2c to correct an employees SSN.

The inormation was incorrectly read during processing. I so, notate on the records andtake no urther action.

VII. FORMW-2SSNSOLICITATIONS

This section specically applies the above rules to employers. An employer must make an initiasolicitation or the employees SSN at the time the employee begins work. The initial solicitationo the employees SSN may be made in person, by oral request, or by written request. The SSNmay also be requested through other communications, by mail, telephone, or other electronicmeans. The employer may rely in good aith on the number provided by the employee and use iin lling out the employees Form W-2, Wage and Tax Statement.

An employer has an obligation to ask or Form W-4, Employees Withholding Allowance Certicate, rom a new employee. Under section 3402()(2)(A) o the Internal Revenue Code, an employee must provide a signed Form W-4 (or a substitute orm) on commencement o employmentstating the number o withholding exemptions claimed by the employee.

Since the employee is required to urnish Form W-4 to the employer on commencement o employment, Form W-4 may be used or the initial solicitation o the employees SSN. An employerwho retains the Form W-4 in his/her records will be able to document that an initial solicitationo a TIN was made, veriying that s/he acted in a responsible manner.

Employers have the responsibility to le correct inormation on their employees Forms W-2Failure to do so may result in a penalty o $50 per incorrect Form W-2. However, the penalty wilnot apply to any ailure that an employer can show was due to reasonable cause and not to willuneglect. Generally, employers want to demonstrate that the ailure to provide correct inormation was due to an event beyond their control or that there were signicant mitigating actors.They also want to demonstrate that they acted in a responsible manner and took steps to avoid

the ailure.

I an employer receives a penalty notice based on a ailure to include the employees social security number (SSN) on the Form W-2, and seeks a waiver o the penalty based on the ailure othe employee to provide the SSN, special requirements apply or establishing that the employeracted in a responsible manner. The employer must show that s/he made an initial solicitation (inperson, or by mail, or by telephone, or electronically) or the employees SSN at the time the employee began work. The employer must have also made an annual solicitation or the employeesSSN during the same calendar year (or by January 31 o the ollowing year or employees whobegan work during the preceding December). I the employer still does not receive an SSN, theemployer must make a second annual solicitation by December 31 o the year ollowing the cal-

endar year in which the employee began work. The annual solicitations may be made by mail, bytelephone, electronically, or in person.

I an employer receives a penalty notice based on a ailure to include the correct SSN on the FormW-2, and seeks a waiver o the penalty based on the ailure o the employee to provide the correctSSN, the special requirements or establishing that the employer acted in a responsible mannerare slightly dierent than in the case o a missing SSN. The employer must show that s/he madethe initial solicitation or the employees correct SSN at the time the employee began work, andthat s/he used the number the employee provided.

No additional solicitations or the SSN are required unless the IRS sends a penalty notice to the

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employer notiying him/her that the employees SSN is incorrect. Following receipt o an IRSnotice, the employer is required under the regulations to make an annual solicitation or the correct SSN.

I another IRS notice is received in a subsequent year, a second annual solicitation is requiredThe annual solicitations must be made by December 31 o the year in which the penalty noticesare received (or by January 31 o the ollowing year i the notice is received during the preced-ing December). Solicitations may be made by mail, telephone, electronically, or in person. A

solicitation is not required i no reportable payments will be made to the employee in that yearThe SSN provided by the employee in response to a solicitation must be used by the employer onsubsequent Forms W-2.

I the employer receives additional IRS notices based on the missing or incorrect SSN o the em-ployee ater having made two annual solicitations, the employer is not required to make urthersolicitations. The employers initial and two annual solicitations demonstrate that s/he has actedin a responsible manner beore and ater the ailure, and will establish reasonable cause underthe regulations.

Note: For purposes o establishing reasonable cause in connection with the penalty provisions, itis the solicitation o the employees correct SSN that is important. I the IRS noties the employer

that the SSN is incorrect, then the Form W-4 may be used or any required annual solicitations othe employees SSN.

Employers may use Social Security Administrations (SSA) SSN verication systems, known asthe Social Security Number Verication Service (SSNVS) and the Employee Verication System(EVS), to veriy its employees names and SSNs, but there is no ederal tax requirement (regulation) to do so. These are useul, optional ways or employers to identiy potential discrepanciesand correct SSNs beore receiving penalty notices. For more inormation, go to www.socialsecurity.gov/employer.

Generally, SSA and IRS records are consistent. However, it is important to note that the databaseused by SSA to match names and SSNs may not be identical to the IRS database. IRS penaltynotices relating to mismatched TINs are based and issued exclusively on IRS system inorma-tion. Mismatches reported under SSA verication systems are not considered IRS notices and donot trigger any urther solicitation requirements under IRS rules or reasonable cause waiversA mismatch determined by SSA will not necessarily result in an IRS penalty notice and annualsolicitation requirements. However, i an employer receives a mismatch response rom SSA, theemployer may wish to re-solicit the employees SSN and try to obtain correct inormation prior toling the Form W-2.

Questions and Answers

WhatareanemployersresponsibilitiesorveriyinganemployeesSSN?

An employer has a requirement to solicit an employees SSN at the time the employee beginswork. Since the employee is required to urnish Form W-4 to the employer on commencemento employment, Form W-4 may be used or the initial solicitation o the employees SSN. Theemployer may have to make up to two (2) annual solicitations or the SSN i s/he receives apenalty notice rom the IRS. The Social Security Administrations (SSA) Social Security Number Verication Service, (SSNVS) and Employee Verication System (EVS) are useul tools oremployers, and may alert them to potential penalty situations.

WhatismostimportantorestablishingreasonablecauseinconnectionwithFormW-2penaltyprovisions?The solicitation o the employees correct SSN on the Form W-4 and the use o that number

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on the Form W-2 are the most important.

WhatshouldanemployerdoitheyreceiveinormationromSSAsSSNVSorEVSsystemthatanemployeehasanSSNmismatch?Responses received through the SSNVS or EVS system are not considered IRS notices andthereore do not directly enter into the determination o reasonable cause or waiving penal-ties. The employer is not required to solicit a new SSN rom the employee, but may wish todo so.

Asanemployer,whatdoIdoiIreceiveanIRSnoticeaboutanincorrectSSNoranemployee?The employer is required under the regulations to make an annual solicitation or the correctSSN by mail, telephone, electronically, or in person.

Whenisanemployerrequiredtodoasecondannualsolicitation?A second annual solicitation is required i the employer receives another IRS notice o incor-rect SSN or the employee in a subsequent year.

IsthereanythingthatemployersshouldnotdobasedonthereceiptoanIRSnotice?Employers should not use the receipt o an IRS notice as grounds or employee termination.

WhatcanemployersdototakeaproactiveapproachtominimiereceiptobadTINs(name/TINmismatches)?Employers should establish programs and processes or securing Forms W-4 and using theinormation in preparing Forms W-2. Also, they should have a process in place or re-solicitation o the required inormation upon receipt o a penalty notice. Employers should alsoremind their workers to report any name changes due to marriage, divorce, etc., to both theSSA and to the employer.

Whatrecordsareemployersrequiredtomaintaintodocumenttheymadetheinitialand/orannualsolicitations?Ater making a solicitation, the employer should retain the response rom the employee or

note the response rom the employee in the employers records. The employer should notethat a solicitation was made even i no response was received rom the employee. Since FormW-4 may be used or the solicitation o the employees SSN, an employer who retains Form W4 in his/her records will be able to prove that a solicitation o a TIN was made, documentingthat s/he acted in a responsible manner.

IanemployerreceivesacorrectedSSNromanemployee,shouldtheemployerfleFormW-2c,CorrectedWageandTaxStatement?I an employer receives a corrected SSN rom an employee, the employer should le a FormW-2c with a separate orm or each year needing correction. Employers le Forms W-2 withSSA. SSA matches the name and SSN on each Form W-2 against its database o all SSNs is

sued. When a match is ound, the earnings inormation rom the Form W-2 is recorded inthe employees lielong earnings history. The earnings history is the basis or determining anemployees uture eligibility and benet amount or SSAs retirement, disability, and survivors

programs.

VIII. THEIRSMATCHINGPROCESSANDNAMECONTROLS

This section provides an overview o the IRS TIN matching process and the development o namecontrols on returns submitted electronically or magnetically.

All inormation returns led must include a correct name/TIN combination to allow or the

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matching o the inormation reported against the income included on the payees income taxreturn. A verication check is perormed to determine whether a name/TIN combination is correct by matching it against a le containing all SSNs issued by SSA and against a le containingall EINs issued by IRS.

The name control (i provided) on a magnetically led or electronically led payee document iscompared to the name control on le. I a name control is not provided or is provided incorrectlyone is developed rom the name(s) provided on the rst two name lines (up to 40 characters or

each name line including spaces) o the inormation return. I a match can be made, it is considered correct. I a match is not ound, the name/TIN combination is considered incorrect.

Name Controls

A name control usually consists o up to our characters. To help ensure that the name/ TINcombination or an account matches the name/ TIN combination on SSA or IRS les, use theollowing inormation when opening an account or a payee:

Individuals

A name control or an individual is developed rom the last name on the inormation return. Forexample: Ralph Teak Dorothy Willow Joe McCedar. I an individual has a hyphenated last

name, the name control is developed rom the rst o the two last names. For example: BrandyCedar-Hawthorn Victoria Windsor-Maple. For joint names, regardless o whether the payeesuse the same or dierent last names, the name control is developed rom the primary payees lasname. For example: Joseph Ash & Linda Birch Edward & Joan Maple

Reminder: I a payees last name has been changed, or instance, due to marriage, please tell thepayee to contact SSA. SSA will issue a new social security card refecting the payees new name andwill automatically send IRS the new name. To change the name shown on a social security cardthe payee should complete SSA Form SS-5, Application or a Social Security Number Card. FormSS-5 is available at www.socialsecurity.gov (or ssa.gov) or by calling SSA at 1-800-772-1213 (TTY 1800-325-0778) or by visiting a local SSA oce.

Note: Form SS-5 is fled with SSA.Sole Proprietors

Generally the name control or a sole proprietor, who may have both a SSN and an EIN, is developed rom the individuals last name (not the business name) on the inormation return. Forexample: Mark & Jane Hemlock and Karen Birch, The Sunshine Cae

Sole proprietors using a DBA (doing business as) name, may use either their individual SSN orEIN or the TIN o the sole proprietorship. However, the IRS preers that sole proprietors usetheir SSN. A sole proprietor must always use his/her individual name as the legal name o thebusiness or IRS purposes.

EstatesThe name control or a decedents estate is developed rom the decedents name on the rstname line on the inormation return. The decedents name may be ollowed or preceded by theword Estate. (The TIN should be the one that was assigned to the estate.) For example: FrankWhite Estate Estate o Frank White Cynthia Greene, Gail Black, Exec.

Trusts and Fiduciaries

The name control or a trust or duciary account is developed rom the name o the person inwhose name the trust or duciary account was established. For example: Jonathan PeriwinkleMemory Church Irrevocable Trust


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Partnerships

The name control or a partnership is developed rom the trade or business name o the partnership. I there is no trade or business name, a name control is developed rom the last name othe rst partner on the original Form SS-4 (which was used to apply or the EIN). For example(The) Oak Tree, A.S. Greene, K.L. Black, & O.H. Brown

Ptrs., Bob Orange & Carol Black, et al Ptrs. d.b.a. The Merry Go Round.

E.F. Brown, M.S. White & T.J. Green, Ptrs., The Brown & White Company

Other Organizations

The name controls or other organizations are developed rom the entitys name on the originaForm SS-4 (which was used to apply or the EIN). For example: St. Bernards Methodist ChurchBuilding Fund or St. Bernards Church Main Street.

Note: Extraneous words, titles, punctuation, and special characters (such as Mr., Mrs., Dr., apostrophes, etc.), may be dropped during the development o name controls. For example, the periodwas dropped ater St in St. Bernards Methodist Church, making the name control STBE.

IX. WHERETOCALLFORHELP

Questions about Notice 972CG or the TIN listing may be directed to:

The Enterprise Computing Center Martinsburg, Inormation Reporting Program (IRP) Centralized Call Site @ 1-866- 455-7438 rom the hours o 8:30 am to 4:30 pm, Monday through Friday(Eastern Time).

To determine an incorrect Name/TIN combination, call the IRS at 1-800-829-3676 to order Publication 1635, Understanding Your EIN; Form W-9, Request or Taxpayer Identication Numberand Certication; or Publication 15 (Circular E), Employers Tax Guide.

The above reerenced orms, publications, and additional inormation are available on the IRSwebsite at www.irs.gov.

X. FORM10301,CD/DVDCODEAUTHORIzATIONFORCP2100/972CGNOTICES

Form 10301 is used by transmitters o Inormation Reporting Documents to sel-assign a PersonalIdentication Number (PIN) that will be used in conjunction with an encryption key (obtained bycalling 1-800-455-7348, extension 5) to access the inormation contained on the CD/DVDs.

The orm should be mailed to:

Internal Revenue ServiceEnterprise Computing Center- MartinsburgInormation Reporting Program230 Murall DriveKearneysville, WV 25430

It may also be submitted via ax to: 1-304-264-5502.


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(See Instructions on back)

Form

10301(Rev. July 2006)

Department of the Treasury Internal Revenue Service

CD/DVD Encryption Code Authorization

For CP2100/ 972CG NoticesPlease type or print in BLACKink and return within 7 DAYS.

1. Payer Information

Name ________________________________________________________________________________

TIN (Taxpayer Identification Number) ______________________________________________________

2. Primary Company Contact

Name ________________________________________________________________________________

Email address _________________________________________________________________________

Telephone number ( ) _______________________________________________________________________

3. Secondary Company Contact

Name ________________________________________________________________________________

Email address _________________________________________________________________________

Telephone number ( ) _______________________________________________________________________

4. PIN (Personal Identification Number) PIN must be 10 alpha/numeric characters in any combination.

See Instructions for more details.

Affidavit

Under penalties of perjury, I declare that I have examined this form, including accompanying documents,and, to the best of my knowledge and belief, it is correct and complete.

Name (type or print) Title5 Person

responsible for the

receipt of

encryption codeSignature Date

Cat. No. 33392H Form (Rev. 7-2006)


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General Instructions

Purpose of Form. Use Form 10301 to establish a contact

person authorized to receive an encryption code necessary to

read a CD containing Notice CP2100 and/or Notice 972CGinformation. Only those payers who have received over 250

items on previous notices should use this form. If any

information on the form should change, resubmit the formwith the changes to IRS/Enterprise Computing Center -

Martinsburg so we can update our database.

Specific Instructions

Block 1

Enter the Payer name and TIN of the organization receivingthe CP2100 and/or 972CG Notice.

Block 2

Enter the name, email address (if available) and telephone

number (with area code) of the primary person to contact

about receipt of Notice CP2100 and/or Notice 972CG. This

person should know the Companys PIN (PersonalIdentification Number) and be authorized to accept the

encryption code for reading the CD.

Block 3

Enter the name, email address (if available) and telephone

number (including area code) of the secondary person tocontact about receipt of Notice CP2100 and/or Notice 972CG.

This person should know the Companys PIN (Personal

Identification Number) and be authorized to accept the

encryption code for reading the CD.

Block 4

Enter a 10 digit PIN which will be used as authorization toreceive the encryption code for reading the CD. The code

should be 10 alpha/numeric characters excluding special

characters such as &, @, *, etc. Both the primary and thesecondary contact should know this code. Please save and

secure this number. You will not be given your encryption

code without this PIN.

Block 5

The form must be signed and dated by an official of the

company or organization responsible for the receipt ofencryption code.

Mailing Address:

Send your Form to the address below:

Internal Revenue Service

Enterprise Computing Center - Martinsburg

Information Reporting Program230 Murall Drive

Kearneysville, WV 25430

If you prefer, the Form can be faxed to (304) 264-5602, butdo not do both (faxing and mailing).

You may contact the IRS Enterprise Computing Center -Martinsburg toll-free at (866) 455-7438 between 8:30 a.m. and

4:30 p.m. Monday through Friday Eastern Standard Time.


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XI. INSTRUCTIONSFORREADINGCD/DVDS

Inormation about the CD/DVD

As o 2007, payers who led in excess o 250 and up to 100,000 Incorrect TIN payee B recordswill have data delivered on a CD. Filers with over 100,000 Incorrect TIN payee B records wilhave data delivered on a DVD. The correct reader type is required to access the media (CD orDVD) type (which is based on the number o Incorrect TIN documents led.)

The les described below are on each CD/DVD:I40642_UAnnnn ** is the Payer A-Record le. 114 Characters.

I40642_UBnnnn ** is all the Incorrect Payee B-Records. 222 Characters each.

I40642_UCnnnn ** is the Payer C-Record le. 37 Characters.

A Copy o Publication 1586, Reasonable Cause Regulations and Requirements or Missing andIncorrect Name/TINs (including instructions or reading magnetic tape)

Instructions or opening a CD/DVD

Form 10301 CD/DVD Encryption Code Authorization or CP 2100/972CG Notices

** nnnn is the CD/DVD transmittal number.

The les are .txt les. Reading them with Notepad, word processing sotware, etc. will refect thePipe Codes | as separate characters between each eld. Opening them in Excel sotware wilallow reading them as a delimited le setting the delimiters as pipes |. The les will be laid ouwithout the Pipe Codes |, exactly as laid out in prior year cartridges.

Note:Iusingcertainsotware,becareultosetorconvertfeldstotextsothatleadingerosarnottruncatedorblankedout.

The enclosed CD/DVD is encrypted or security purposes and an encryption key is needed to


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unlock it. The table below provides instructions on how to receive a key and how to extract theles.

Step Action

1Gather the company name, the TIN, a primary or secondary contact, and your sel-assigned PIN number. A Form 10301, CD/DVD Encryp-tion Code Authorization or CP2100/972CG Notices, should have been previously completed and submitted to the IRS. This orm notifesthe IRS o the sel-selected PIN that will be used.

2 Insert the CD/DVD in the appropriate drive on your computer.

3

Call the IRS at 1-866-455-7438 Extension 5 to receive a random- generated encryption key.

a) I the Auto-Run eature is turned on, the system will bring up a pop-up window with the message: Please contact the IRS at 1-866-455-7438 Extension 5 to receive an encryption key.b) I Auto-Run is not turned on, the pop-up window will not appear, but the IRS must still be contacted at 1-866-455-7438 extension 5 toreceive an encryption key.

4Input the random-generated encryption key by double-clicking on the .exe fle on the CD/DVD. (The CD/DVD contains only one fle on theinitial start up.)

5Put in the random generated encryption key and click OK. The next screen will provide instructions or browsing the older tree andselecting where to extract the fles.

6 Click on OK to begin the process o extracting and importing the fles.

The inormation can be imported into an existing database or into other types o databases. Theinormation can also be accessed via an Excel spreadsheet or a similar type o sotware. Howeverwe have included instructions or importing the inormation into a Microsot Oce Access database because Access is capable o supporting a large le while some o the other sotware pro-grams have column or row limitations.

Note:The Internal Revenue Service does not endorse or recommend the use o any particular sotware.


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Importing the CD/DVD to Access Information

Step Action

1 Open a new Microsot Ofce Access database rom your start menu or open an existing Microsot Access database.

2 Select Create a new fle.

3In New File, select Blank database. Choose where to save DVD inormation (i.e. Documents/ Desktop older). Note: It is important toremember where this inormation is saved as this will be the older used to import the fles later in the application.

4 Select Create. A dialog box with (File name) Database appears.

5 Go to Fi le on the Toolbar and select Get External Data and Import.

6In Import, browse drop down screen to location o text fle. Select fle. Under Files o Type, browse drop down screen and select TextFile.

7 Select the text fle to import.

8 Click Import, which opens Import Text Wizard.

9 In Import Text Wizard, select Delimited, then select Next.

10Select Other and insert a Pipe (Shit and Backslash keys- usually above Enter on the keyboard) in the box next to Other. Text

qualifer should be {none}. Select Next.

11 Select In a New Table. Select Next.

12

Selecting one column at a time, highlight the feld in the Import Text Wizard table (shown below as Field1, Field2, through Field15 (theField Name box will change to match the name o the Field column that is being highlighted) and ensure Text is selected as the DataType or each Field. I not, change the Data Type feld (using the drop down screen) to Text. This must be done in all 15 columns. En-sure that all 15 felds Data Type is Text. Accept all other deaults. (Note: At this time, you can name/ customize each feld with the typeo data that will be populated in it). Select Next.


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Select No Primary Key (imports the data exactly). I Add primary key is selected, it will add a feld in the frst column and will number therows. Select Next.

Import to Table should have the name o the fle. Select Finish.

An Import Text Wizard box appears that says Finished importing fle. Click on Ok.

Double click on Table Name.

Table should appear.

Note: To Auto Format each feld, double click on the line in between the boxes.


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RECORD LAYOUTS CD/DVD

PAYOR A RECORDCD/DVD

POSITION FIELD TITLE LENGTH DESCRIPTION AND REMARKS

1 RECORD TYPE 1 AN A WILL BE ENTERED

2 Pipe Code 1 |

3-17 ACCESS KEY 15 NUMBER USED BY THE IRS TO GROUP A PAYERS INFORMATION RETURN TRANSMITTAL

18 Pipe Code 1 |

19-20 SERVICE CAMPUS 2

TWO DIGIT SERVICE CAMPUS CODEBROOKHAVEN=19CINCINNATI = 17MEMPHIS = 49OGDEN = 29PHILADELPHIA = 28

21 Pipe Code 1 |

22-30 PAYERS TIN 9 THE NINE-DIGIT NUMBER ASSIGNED BY THE IRS

31 Pipe Code 1 |

32-71 PAYERS NAME 40 SELF-EXPLANATORY

72 Pipe Code 1 |

73-80NUMBER OF DOCU-MENTS

8THE NUMBER OF INFORMATION RETURNS WITH MISSING AND INCORRECT TINS ASSO-CIATED WITH THIS PAYER. IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED

81 Pipe Code 1 |

82-89BWH TIN STATUS1 CNT

8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-INDEQUAL TO 1 (SEE PAYER B RECORD). IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED

90 Pipe Code 1 |


8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-INDEQUAL TO 2 (SEE PAYER B RECORD) IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED.

99 Pipe Code 1|


8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-INDEQUAL TO 3 (SEE PAYER B RECORD) IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED.

108 Pipe Code 1 |

109 FILLER 1 BLANK FILLED

110 Pipe Code 1 |

111-114 TAX YEAR 4 TAX YEAR DOCUMENTS WERE SUBMITTED


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0

PAYEE B RECORDCD/DVD


1 RECORD TYPE 1 A B WILL BE ENTERED

2 Pipe Code 1 |

3-11 TIN 9 THE PAYEES TIN

12 Pipe Code 1 |

13 BWH TIN STATUS 11 MISSING TIN2 NOT CURRENTLY ISSUED3 INCORRECT NAME/TIN

14 Pipe Code 1 |

15-19 TCC 5 TRANSMITTER CONTROL CODE

20 Pipe Code 1 |

21-22 DOC TYPE 2

02 = Form 1042-S27 = Form 5498SA28 = Form 549831 = Form 1099-Q32 = Form W2-G71 = Form 1099-H72 = Form 5498-ESA75 = Form 1099-S79 = Form 1099-B80 = Form 1099-A81 = Form 109883 = Form 1098-T

84 = Form 1098-E85 = Form 1099-C86 = Form 1099-G91 = Form 1099-DIV92 = Form 1099-INT93 = Form 1099-LTC94 = Form 1099-SA95 = Form 1099-MISC96 = Form 1099-OID97 = Form 1099- PATR98 = Form 1099-R

23 Pipe Code 1 |

24-43 ACCT NUMB 20 PAYEES ACCOUNT NUMBER FROM PAYER

44 Pipe Code 1 |45-84 NAME LINE 40 PAYEES NAME LINE 1

85 Pipe Code 1 |

86-125 NAME LINE 40 PAYEES NAME LINE 2

126 Pipe Code 1 |

127-166 STR. ADDRESS 40 PAYEES STREET ADDRESS

167 Pipe Code 1 |

168-197 CITY 30 PAYEES CITY

198 Pipe Code 1 |

199-200 STATE CODE 2 PAYEES STATE CODE

201 Pipe Code 1 |

202-206 ZIP CODE 5 PAYEES STATE CODE

207 Pipe Code 1 |

208 TIN INDICATOR 11 = Payer indicated EIN2 = Payer indicated SSN0 = no TIN indicated

209 Pipe Code 1 |

210-213 FILLER 4 BLANK FILLED

214 Pipe Code 1 |

215-222 SEQUENCE 8 NUMBER OF THE RECORD AS IT APPEARED IN THE FILE


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PAYER C RECORDCD/DVD


1 RECORD TYPE 1 A C WILL BE ENTERED

2 Pipe Code 1 |

3-10NUMBER OF DOCU-MENTS

8THE NUMBER OF INFORMATION RETURNS WITH MISSING AND INCORRECT TINS AS-SOCIATED WITH THIS PAYER. IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED

11 Pipe Code 1 |

12-19BWH TIN STATUS1 CNT 8

THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-IND

EQUAL TO 1 (SEE PAYER B RECORD). IT WILL BE RIGHT JUSTIFIED AND ZEROFILLED

20 Pipe Code 1 |


8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-INDEQUAL TO 2 (SEE PAYER B RECORD) IT WILL BE RIGHT JUSTIFIED AND ZEROFILLED.

29 Pipe Code 1 |


8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-INDEQUAL TO 3 (SEE PAYER B RECORD) IT WILL BE RIGHT JUSTIFIED AND ZEROFILLED.

A magnetic tape cartridge is only available or tax years 2002, 2003, 2004, and 2005. To obtain a

cartridge or prior years, contact:The Enterprise Computing CenterMartinsburg, Inormation Reporting Program (IRP) Centralized Call Site1-866- 455-74388:30 am to 4:30 pm, Monday through Friday (Eastern Time).

XII. INSTRUCTIONSFORREADINGMAGNETICTAPECARTRIDGE

General: A tape cartridge le will have the ollowing characteristics:

18 channel Standard Label/EBC DIC with:

odd paritya density o 1600 BPI.

Tape cartridges will be 1/2-inch tape contained in plastic cartridges, which are approxi-mately 4-inches, by 5-inches by 1-inch in dimension. Magnetic tape will be chromiumdioxide particle based inch tape.

Tape cartridges is 3480 compatible

Contain 37,871 CPI

Tape thickness - 1.0 or 1.5 mils

Record Length:

A tape cartridge will be blocked, subject to the ollowing:

A record will be 208 Cartridge positions,

All records except the Header and Trailer Labels will be blocked,

A block will be 4,160 Cartridge positions, and

In the event o a short block (less than 20 records); all remaining positions will be lled inwith 9s

Tape Cartridge Marking Conventions:

A.

1)2)

B.

C.

1)

2)

A.

B.

C.

D.


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Header Label:

Standard headers will be used. They will be marked VOL1, HDR1, HDR2.

The HDR1 record will contain the Data Set Name 04064211.

This record will be 80 positions long

Trailer Label:

Standard trailer labels will be used beginning EOR1, EOR2, EOF1,or EOF2This label will be 80 positions long.

Tape Cartridge Mark:

Cartridge marks are used to signiy the physical end o the recording on the Cartridge.

They ollow the header label and precede and ollow the trailer label.

External Label:A label marked with the Data Set Name 04064211 will be put on the Cartridge(s).

RECORD LAYOUT-TAPE CARTRIDGE:

PAYOR A RECORD-- CARTRIDGE


1 RECORD TYPE 1 AN A WILL BE ENTERED

2-10 ACCESS KEY 15 NUMBER ISSUED BY THE IRS TO GROUP A PAYERS INFORMATION RETURN TRANSMITTAL

17-18 SERVICE CAMPUS 2

TWO DIGIT SERVICE CAMPUS CODEBROOKHAVEN=19CINCINNATI = 17MEMPHIS = 49OGDEN = 29PHILADELPHIA = 28

19-27 PAYERS EIN 9 THE NINE DIGIT NUMBER ASSIGED BY THE IRS

28-67 PAYERS NAME 40 SELF-EXPLANATORY

68-75NUMBER OFDOCUMENTS

8THE NUMBER OF INFORMATION RETURNS WITH MISSING AND INCORRECT TINS ASSOCIATEDWITH THIS PAYER. IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED

76-83BWH TIN STATUSI CNT

8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN STATUS-IND EQUAL TO 1(SEE PAYER B RECORD). IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED


8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-IND EQUAL TO 2(SEE PAYER B RECORD) IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED.


8THE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A BWH-TIN-STATUS-UBD-EQUAL TO3 (SEE PAYER B RECORD) IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED.

100 FILLER 1 BLANK FILLED

101-104 TAX YEAR 4 TAX YEAR DOCUMENTS WERE SUBMITTED


A.

B.

C.

A.B.

A.

B.


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PAYEE B RECORD-- CARTRIDGE


1 RECORD TYPE 1 AN B WILL BE ENTERED

2-10 TIN 9 THE PAYEES TIN

11 BWH TIN STATUS 11 MISSING TIN2 NOT CURRENTLY ISSUED3 INCORRECT NAME/TIN

12-16 TCC 5 TRANSMITTER CONTROL CODE

17-18 DOC TYPE 2

02 = Form 1042-T21 = Form W-227 = Form 5498MSA28 = Form 549831 = Form 1099-Q32 = Form W2-G71 = Form 1099-H72 = Form 5498-ESA73 = Form 1099-CAP75 = Form 1099-S79 = Form 1099-B80 = Form 1099-A81 = Form 109883 = Form 1098-T

84 = Form 1098-E85 = Form 1099-C86 = Form 1099-G91 = Form 1099-DIV92 = Form 1099-INT93 = Form 1099-LTC94 = Form 1099-MSA95 = Form 1099-MISC96 = Form 1099-OID97 = Form 1099-PATR98 = Form 100-R

19-38 ACCOUNT NUMBER 20 PAYEES ACCOUNT NUMBER FROM PAYER



119-158 STR. ADDRESS 40 PAYEES STREET ADDRESS

159-188 CITY 30 PAYEES CITY

189-190 STATE CODE 2 PAYEES STATE CODE

191-195 ZIP CODE 5 PAYEES ZIP CODE

196 TIN INDICATOR 11 = Payer indicated EIN2 = Payer indicated SSN0 = no TIN indicated


201-208 SEQUENCE 8 NUMBER WITHIN PAYER

PAYOR C RECORD-- CARTRIDGE


1 RECORD TYPE 1 A C WILL BE ENTERED

2-33 RECORD COUNTS 32 COUNTS AS DESCRIBED IN POSITIONS 68-99 OF THE PAYER A



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NOTES:


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NOTES:


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