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pdfPublication 1239
Specifications for Electronic Filing of Form 8027,
Employer's Annual Information Return of Tip Income
and Allocated Tips
For Tax Year 2017
Publication 1239 (Rev. 11-2017) Catalog Number 63938N Department of the Treasury Internal Revenue Service www.irs.gov
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Table of Contents
1
Table of Contents ......................................................................................................................................................... 3
Part A. | Introduction and General Information
5
Sec. 1 Introduction and General Information ................................................................................................................. 7
Sec. 2 Purpose ............................................................................................................................................................. 7
Sec. 3 What’s New for Tax Year 2017 .......................................................................................................................... 7
Sec. 4 Communicating with the IRS .............................................................................................................................. 7
Sec. 5 Additional Resources ......................................................................................................................................... 8
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, And Extensions ...................................................... 8
.1 Filing Requirements ........................................................................................................................................ 8
.2 Allocation of Tips – Lower Rate and Good-Faith Agreements ......................................................................... 8
.3 Retention Requirements ................................................................................................................................. 9
.4 Due Date ........................................................................................................................................................ 9
.5 Extensions.......................................................................................................................................................................9
Sec. 7 Form 8508, Request for Waiver from Filing Information Returns Electronically .................................................. 10
Sec. 8 Penalties Associated with Information Returns................................................................................................... 10
Sec. 9 Corrected Returns.............................................................................................................................................. 10
Sec. 10 Definition of Terms........................................................................................................................................... 11
Sec. 11 State Abbreviations .......................................................................................................................................... 13
Part B. | Data Communication
15
Sec. 1 Application for Filing Information Returns Electronically ..................................................................................... 17
.1 Application...............................................................................................................................................................17
.2 Do I Need More than One TCC?..................................................................................................................... 17
.3 Application Approval ....................................................................................................................................... 17
.4 Updating Information on Form 4419 ......................................................................................................................18
.5 Deleted TCC ................................................................................................................................................... 18
Sec. 2 User ID, Password and PIN Requirements ........................................................................................................ 18
Sec. 3 Connecting to FIRE............................................................................................................................................ 19
Sec. 4 Electronic Specifications ............................................................................................................................................21
.1 FIRE System ................................................................................................................................................... 21
.2 FIRE System Internet Security Technical Standards ....................................................................................... 21
Sec. 5 Electronic Submissions ...................................................................................................................................... 22
.1 Electronic Submissions ..........................................................................................................................................22
.2 File Definitions ................................................................................................................................................ 22
.3 Submission Responses .................................................................................................................................. 22
Sec. 6 Test Files ........................................................................................................................................................... 23
Sec. 7 Accuracy of Data and Common Problems ......................................................................................................... 23
.1 Accuracy .................................................................................................................................................................23
.2 Common Problems ......................................................................................................................................... 24
Part C. | Record Format Specifications and Record Layouts
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Sec. 1 General .............................................................................................................................................................. 29
Sec. 2 Record Format ................................................................................................................................................... 29
Sec. 3 Record Layout ...........................................................................................................................................................34
Part D. | Extension of Time (30-Day Automatic)
36
Sec. 1 Extension of Time .............................................................................................................................................. 38
.1 Application for Extension of Time to File Information Returns (30-day automatic) ........................................... 38
.2 Extension of Time Record Layout. ................................................................................................................... 38
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Part A. | Introduction and General Information
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Sec. 1 Introduction and General Information
This publication outlines the communication procedures, record format, validation criteria, and errors associated with the
electronic filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips.
The file specifications and record layouts should be used in conjunction with the following:
•
Instructions for Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips
Sec. 2 Purpose
The purpose of this publication is to provide the specifications for electronically filing Form 8027, Employer’s Annual
Information Return of Tip Income and Allocated Tips, with the Internal Revenue Service. This publication must be used to
prepare and transmit current and prior year information returns electronically.
Generally, the boxes on the paper forms correspond with the fields used for the electronic file; however, if the form and
field instructions do not match, the guidance in this publication supersedes the form instructions. Electronic reporting of
information returns eliminates the need for electronic filers to file paper forms with the IRS. Do not file paper forms with
the IRS for any forms filed electronically as this will result in duplicate filing that may result in penalty notices.
Sec. 3 What’s New for Tax Year 2017
1.
Publication 1239 is updated to reflect the current four-digit reporting year, 2017.
The Payment Year must be updated with the four digit-reporting year (2016 to 2017), unless reporting prior year
data.
2. The FIRE Production System will be down from 6 p.m. ET December 8, 2017, through January 7, 2018, for yearly
updates. A controlled launch is scheduled for January 8-10, 2018, from 8 a.m. ET to 4 p.m. ET. The FIRE
Production System will be available on January 16, 2018. An alert will be posted on the FIRE webpage if the
system is available prior to January 16, 2018.
3. The FIRE Test System is available from November 1, 2017, through 6 p.m. ET December 8, 2017, and January 2,
2018, through August 31, 2018.
4. Beginning November 2, 2017, FIRE accounts will be required to establish a secret phrase to assist in resetting of
passwords for the FIRE systems (Production and Test). Refer to Pub.1220 for additional information about the
new FIRE feature – secret phrase.
Sec. 4 Communicating with the IRS
Assistance is available year-round, Monday through Friday, to payers, transmitters, and employers for the
following issues:
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•
Questions from the payer and transmitter community relating to the correct preparation and filing (electronic or
paper) of information returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, 8596, and W-2G).
•
Questions related to electronic filling of Form 1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding, Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, and Form 8955SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.
•
General Instructions for Forms W-2, Wage and Tax Statement, and W-3, Transmittal of Wage and Tax
Statements.
•
Notice CP2100, Please Check Your Backup Withholding List.
•
Notice 972CG, A Penalty is Proposed for Your Information Returns.
Contact the IRS at:
•
•
•
866-455-7438 (toll-free)
304-263-8700 (International) (Not toll-free)
304-579-4827 for Telecommunications Device for the Deaf (TDD) (Not toll-free)
The IRS address for filing information returns electronically (FIRE) is https://fire.irs.gov/. The address to send a test file
electronically is https://fire.test.irs.gov/.
To address questions on electronic filing of information returns, you may send an email to [email protected]. Include the
company name and the electronic filename when sending emails concerning specific file information. Do not include tax
identification numbers (TINs) or attachments in email correspondence as electronic mail is not secure.
You can also mail general inquiries regarding the filing of information returns and your comments or suggestions
regarding this publication to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Sec. 5 Additional Resources
Additional information for paper and electronic filing of Form 8027 is available at www.irs.gov. Use Keywords "Form
8027”. Information Returns resources are found using Keywords "Information Return Reporting" Tax Topic 761 at irs.gov
provides information for Tips - Withholding and Reporting.
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, And Extensions
1. Filing Requirements
Employers must annually report to the IRS receipts and tips from their large food or beverage establishments. Employers
use Form 8027 to report that information. In addition, employers use Form 8027 to determine allocated tips for tipped
employees. Filers of Form 8027 may be required to file electronically. Treasury Regulation Section 301.6011-2 provides
that any person; who is required to file 250 or more information returns during the calendar year, must file such returns
electronically. A person includes a corporation, partnership, individual, estate or trust. The 250 or more requirement applies
separately for each type of return and separately to each type of corrected return. See Part A. Sec. 7, Form 8508,
Request for Waiver from Filing Information Returns Electronically, if you are required to file electronically but this
requirement causes an undue hardship.
Note: All filers are encouraged to file information returns electronically even if they are not required to do so.
All filing requirements apply to each reporting entity as defined by its separate TIN. For example, if a corporation with
several branches or locations uses the same Employer Identification Number (EIN), the corporation must aggregate the
total volume of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly.
2. Allocation of Tips – Lower Rate and Good-Faith Agreements
Employers can request a lower rate (but not lower than two percent) for tip allocation purposes by submitting a petition to
the IRS, see Sec. 31.6053-3(h) of the Employment Tax Regulations. Detailed instructions for requesting a lower rate and
the address to send the petition for a lower rate can be found in the Instructions for Form 8027. The IRS will issue a
determination letter to notify the employer when, and for how long, a reduced rate is effective.
An allocation may be made under a good-faith agreement between an employer and its employees. See Sec. 31.60533(e) of the Employment Tax Regulations and the Instructions for Form 8027 for requirements and details.
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If a lower rate is used on Form 8027 based on the IRS determination letter, a copy of the determination letter must be
submitted within three business days of the accepted date of the electronically filed Form 8027. Fax the determination
letter to 859-669-2256 or mail a copy of the letter to:
Internal Revenue Service
Attn: ICO ERS Stop 36101
201 West River Center Blvd.
Covington, KY 41011
In the fax transmittal or cover letter, filers must include the words “Form 8027 attachment(s)” and the following information
from the applicable Form 8027:
a. Name of establishment
b.
Name of employer
c.
EIN (Employer Identification Number)
d. Establishment number
e.
Transmitter Control Code (TCC)
f.
Tax year
3. Retention Requirements
Payers should retain a copy of the information returns (or have the ability to reconstruct the data) for at least four years
from the filing due date.
4. Due Date
The due date for filing Form 8027 electronically is March 31, 2018. If the due date of the return falls on a Saturday,
Sunday or legal holiday, the return is considered timely if filed by the next business day.
5. Extensions
A 30-day extension of time to file information returns may be submitted by creating and transmitting an electronic file or
fill-in form on the FIRE Production System, or submitting a paper Form 8809. An approval letter will not be issued for the
initial automatic 30-day extension request. Payer/filer will receive incomplete or denial letters when applicable.
Regulation Section 1.6081-8T(a)(2) allows a payer (filer) an additional 30-day extension of time to file information returns if
the initial 30-day extension was granted and the additional extension is filed before the expiration of the initial automatic
30-day extension. Generally, requests for additional time are granted only where it is shown that extenuating
circumstances prevented filing by the date granted by the first request. An approval letter will not be issued for the
additional automatic 30-day extension request. The additional 30-day extension request can only be submitted via
paper; an electronic additional extension file is no longer available.
Requests for an Extension of Time for Recipient Copies of Information Returns may be submitted on correspondence or
electronic file.
For additional information, refer to Part D. Extension of Time.
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Sec. 7 Form 8508, Request for Waiver from Filing Information Returns
Electronically
If an employer is required to file original or corrected returns electronically and the requirement creates an undue
hardship, a waiver may be requested by filing Form 8508, Request for Waiver from Filing Information Returns
Electronically, with the IRS.
Note: Form 8508 is also filed to request a waiver from filing Form W-2 series electronically. Transmitters must file a
separate Form 8508 for each payer. Do not submit a list of payers. If a waiver for an original filing is approved, any
corrections for the same type of returns will be covered under that waiver.
Filers are encouraged to file Form 8508 with the IRS at least 45 days before the due date of the returns, but no later than
the due date of the returns for which the waiver is being requested. The IRS does not process waiver requests until
January 1st of the calendar year in which the returns are due.
Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth in Treasury
Regulation Section 301.6011-2(c) (2). Allow a minimum of 30 days for the IRS to respond to a waiver request.
An approved waiver will provide exemption from electronic filing for the current tax year only and employers may not
apply for a waiver for more than one tax year. An approved waiver does not provide exemption from filing. If a waiver is
approved, the filer/payer must timely file all information returns with the appropriate service center on the official IRS paper form
or an acceptable substitute form.
If a waiver request is approved, keep the approval letter on file. Include a copy of the approved waiver when filing paper
Forms 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Do not send a copy of the approved
waiver when filing any other paper information returns.
Refer to Form 8508 instructions for where to mail or fax a complete Form 8508.
Note: For information on how to file ACA information returns including extension or waivers, see Publication 5165, Guide
for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.
Sec. 8 Penalties Associated with Information Returns
The following penalties may apply to the person required to file information returns. The penalties apply to both paper and
electronic filers:
a. Failure to File Correct Information Returns by the Due Date (Section 6721) — If you fail to file a correct
information return by the due date and you cannot show reasonable cause, you may be subject to a penalty.
b. Failure to Furnish Correct Payee Statements (Section 6722) — If you fail to provide correct payee statements
and you cannot show reasonable cause, you may be subject to a penalty.
Refer to General Instructions for Certain Information Returns for additional information on penalty specifications and
guidelines.
Sec. 9 Corrected Returns
If an information return was successfully processed by the IRS and you identify an error with the file after the IRS accepted
the file and it is in "Good, Released" status, you need to file a corrected return. Do not submit the original file again; this
may result in duplicate reporting. File only those returns that require corrections.
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Note: Prior year data and corrected information returns must be filed according to the requirements of this
publication. Use the record format for the current year to file prior year information returns. A separate transmission
must be made for each tax year.
Treasury Regulations Section 301.6011-2 provides that any person who is required to file 250 or more information returns
during the calendar year, must file such returns electronically. A person includes a corporation, partnership, individual,
estate, or trust. The 250 or more requirement applies separately for each type of form filed and separately for original and
corrected returns.
Corrected returns are identified by using the correction indicator “G” in field position 370 of the employer record. Filers
should not file paper forms that were already filed electronically, since this will result in duplicate filing. If a correction file is
bad, a replacement file must be submitted. Corrected returns may be included on the same transmission as original
returns.
If corrections are not submitted electronically, employers must file them on official forms. Substitute forms that have been
previously approved by the IRS, or computer-generated forms that are exact facsimiles of the official form (except for
minor page size or print style deviations), may be used without obtaining IRS approval before using the form.
Employers may send corrected paper Forms 8027 to the IRS. If filing more than one paper Form 8027, attach a
completed Form 8027-T, Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips, to the
Forms 8027. Mail paper Forms 8027 to the address in the Instructions for Form 8027.
Sec. 10 Definition of Terms
Element
Description
10-Employee Test
An employer is considered to have normally employed more than ten
employees on a typical business day during the preceding calendar year if half
the sum of: the average number of employee hours worked per business day
in the calendar month in which the aggregate gross receipts from food or
beverage operations were greatest, plus the average number of employee
hours worked per business day in the calendar month in which the total
aggregate gross receipts from food or beverage operations were the least,
equals more than 80 hours.
Correction
A correction is an information return submitted by the employer/ transmitter to
correct an information return that was previously submitted to and successfully
processed by the IRS, but contained erroneous information.
EIN
A nine-digit identification number, which has been assigned by the IRS to the
reporting entity.
Employee Hours Worked
The average number of employee hours worked per business day during a
month is figured by dividing the total hours worked during the month by all your
employees who are employed in a food or beverage operation by the average
number of days in the month that each food or beverage operation at which
these employees worked was open for business.
Employer
The entity or individual required to report the information. Use the same name
and EIN used on Forms W-2 and Forms 941.
File
For the purpose of this publication, a file is the Form 8027 information
submitted electronically by an employer or transmitter.
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Large Food or Beverage
Establishment
A food or beverage operation that provides food or beverage for consumption
on the premises; where tipping is a customary practice; and where there are
normally more than ten employees who work more than 80 hours on a typical
business day during the preceding calendar year (See “10-Employee Test”).
Replacement
A replacement is an information return file sent by the employer/ transmitter at
the request of the IRS because of errors encountered while processing the
filer’s original file or correction file.
Transmitter
The person preparing electronic file(s). This may be the employer or an agent
of the employer.
Transmitter Control Code (TCC)
A five-character alphanumeric code assigned by the IRS to the transmitter
prior to electronically filing. This number is inserted in the record and must be
present in all files submitted electronically through the FIRE System. An
application (Form 4419) must be filed with the IRS to receive this number.
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Sec. 11 State Abbreviations
The following state and U.S. territory abbreviations are to be used when developing the state code portion of the address
fields.
Table 1: State & U.S. Territory Abbreviations
State
Code
State
Code
State
Code
Alabama
AL
Kentucky
KY
Ohio
OH
Alaska
AK
Louisiana
LA
Oklahoma
OK
American Samoa
AS
Maine
ME
Oregon
OR
Arizona
AZ
Maryland
MD
Pennsylvania
PA
Arkansas
AR
Massachusetts
MA
Puerto Rico
PR
California
CA
Michigan
MI
Rhode Island
RI
Colorado
CO
Minnesota
MN
South Carolina
SC
Connecticut
CT
Mississippi
MS
South Dakota
SD
Delaware
DE
Missouri
MO
Tennessee
TN
District of Columbia
DC
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
Kansas
KS
No. Mariana Islands
MP
Filers must adhere to the city, state, and ZIP Code format for U.S. addresses. This also includes American Samoa, Guam,
and the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. Note: Form 8027 is
required only for establishments in the 50 states and the District of Columbia.
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Part B. | Data Communication
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Sec. 1 Application for Filing Information Returns Electronically
.1 Application
All transmitters who file information returns electronically through the FIRE System are required to request authorization
to file electronically by submitting Form 4419, Application for Filing Information Returns Electronically. Additionally, in
order to transmit files electronically through FIRE, you must have software that meets the requirements and record
layouts in this publication; or a service provider that will create the file in the proper format. A scanned or PDF copy will
not be accepted.
Form 4419 may be completed online at https://fire.irs.gov/. At the main menu, select “Fill-in Form 4419”. Review the
“Important Notes” screen to ensure that you have the correct information to proceed. To complete your submission, click
the box, “Yes, I am authorized to sign this document on behalf of the transmitter.”
Transmitters may file Form 4419 throughout the year; however, the application must be submitted at least 45 days prior to
the current year return due date.
.2 Do I Need More than One TCC?
No, you do not, if you are only filing Forms 8027. The majority of forms require a single Transmitter Control Code (TCC)
and therefore, only one Form 4419 must be filed; however, an additional TCC is required for each of the following types of
returns:
•
Forms 1097,1098, 1099, 3921, 3922, 5498, and W-2G (See Publication 1220)
•
Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
•
Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
Detailed instructions can be found on Form 4419.
For example, if a transmitter plans to file Forms 1099 INT, one Form 4419 should be filed. If, at a later date Form 8027
will be filed, the transmitter should file a new Form 4419.
The IRS encourages transmitters who send information for multiple payers to file one application and to use the assigned
TCC for all payers. The TCC only identifies who is sending the file. The information return data will be contained in the file
itself. While not encouraged, multiple TCCs can be issued to payers with multiple TINs. Transmitters cannot use more
than one TCC in a file. Each TCC must be reported in separate transmissions.
Some service bureaus will transmit files using their TCC, while others will require filers to obtain a TCC of their own.
Payers should contact their service bureau for further information.
.3 Application Approval
A five-character alphanumeric Transmitter Control Code (TCC) will be assigned and included in an approval letter that will
be mailed to the address listed on the Form 4419 within 45 days of receipt. Electronically filed returns may not be
submitted to the IRS until the Form 4419 has been approved.
Form 4419 is subject to review before approval to transmit electronically is granted. The IRS may require additional
documentation. The IRS has the authority to revoke the TCC and terminate the release of the transmitted files. Once a
transmitter is approved to file electronically, it is not necessary to reapply unless:
•
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The payer has discontinued filing electronically for two consecutive years.
•
The payer’s files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the
payer has computer equipment compatible with that of the IRS and wishes to prepare the files. The payer must
request a TCC by submitting Form 4419.
.4 Updating Information on Form 4419
Transmitters should notify the IRS of any changes to their application information by submitting a revised paper Form
4419. Check the "Revised" box located at the top of Form 4419 and provide the current TCC assigned to the business. A
revised Form 4419 can only be submitted if you are updating a previously approved Form 4419 for the following
information:
•
Block 1 — Legal name and address
•
Block 3 — Person to contact or contact information
Changes to the blocks listed below require you to submit a new Form 4419 and a new TCC will be assigned:
•
Block 2 — EIN
•
Block 7 — Type of return to be reported. Note: Do not check the "Revised" box.
Refer to Form 4419 Instructions.
.5 Deleted TCC
Your TCC will remain valid as long as you transmit information returns or requests for extension of time to file information
returns electronically through the FIRE System. If you do not use your TCC for two consecutive years, your TCC will be
deleted. A deleted TCC cannot be reactivated. You will need to submit a new Form 4419.
Sec. 2 User ID, Password and PIN Requirements
You must establish a FIRE account before you can transmit files through the FIRE Production System or the FIRE Test
System. The system will prompt you to create your User ID, password, and a 10-digit Personal Identification Number (PIN).
Each user should create their individual FIRE account and login credentials. Multiple FIRE accounts can be created under
one TCC.
The FIRE Production System and the FIRE Test System are two different sites that do not communicate with each other. If
you plan on sending a production file and a test file, you will need an account on each system.
FIRE passwords must be a minimum of 8 characters and are limited to a maximum of 20 characters. Passwords must
contain at least 1 uppercase letter, 1 lowercase letter, 1 number and one of the following special characters
#?!@$%^&*.,’- and cannot contain the User ID or User Name. The FIRE System will require you to change your password
every 90 days or at the first logon attempt after that time period. Additionally, the previous 24 passwords cannot be used.
For all passwords, it is the user’s responsibility to remember the password and not allow the password to be
compromised.
You must enter the PIN each time you electronically send an original, corrected, or replacement file. Test files do not
require a PIN. Authorized agents or transmitters may enter their PIN; however, the payer/filer is responsible for the
accuracy of the returns and will be liable for penalties for failure to comply with filing requirements.
If you are submitting files for more than one TCC, it is not necessary to create a separate User ID and password for each
TCC.
Sec. 3 Connecting to FIRE
Connect to the FIRE Production System by accessing https://fire.irs.gov/. The FIRE Production System will be down from 6
p.m. ET December 8, 2017, through January 7, 2018, for yearly updates. A controlled launch is scheduled for January 8-10,
2018, from 8 a.m. ET to 4 p.m. ET. The FIRE Production System will be available on January 16, 2018. An alert will be
posted on the FIRE webpage if the system is available prior to January 16, 2018.
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Connect to the FIRE Test System by accessing https://fire.test.irs.gov. The FIRE Test System is available from November
1, 2017, through 6 p.m. ET December 8, 2017, and January 2, 2018, through August 31, 2018.
Note: The FIRE Production System and the FIRE Test System do not communicate. You must create and maintain a
separate account for each FIRE System.
Follow the table below to connect to the FIRE system.
Connecting to the FIRE System
1st Time Connection to FIRE Production and
Test Systems:
•
Click “Create New Account”
•
Click “Log On”
•
Fill out the registration form and click “Submit”
•
Enter the User ID (not case sensitive)
•
Create User ID
•
Enter the Password (case sensitive)
•
Create and verify password
•
Read the bulletin(s) and/or Click “Continue”
•
Create and verify the Secret Phrase
•
Click “Create”
•
If the message “Account Created” is received,
click “OK”
•
Create and verify the 10-digit self-assigned PIN
•
Click “Submit”
•
If the message “Your PIN has been successfully
created!” is received, click “OK”
•
Read the bulletin(s) and/or Click “Continue”
Note: The email you provided when creating the account
is where all email communications will be sent. If you are
using SPAM filtering software, configure it to allow an
email from [email protected] and [email protected].
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Returning User to FIRE Production and Test Systems:
Password criteria
•
Must contain a minimum of 8 characters
•
Limited to a maximum of 20 characters
•
Must contain at least one special character
'-" #?!@$%^&*.,'-
•
Must contain at least one upper case letter (alpha
character)
•
Must contain at least one lower case letter (alpha
character)
•
Must contain at least one number (numeric
character)
•
Passwords must be changed every 90 days; the
previous 24 passwords cannot be used
•
Passwords cannot contain the User ID or User
Name
Uploading Files to FIRE
Filers may upload a file to the FIRE System by taking the following actions:
• After logging in, go to the Main Menu
• Select “Send Information Returns”
• Enter the TCC
• Enter the TIN
• “Submit”
• Update company information as appropriate and/or click “Accept” (The system will display the company name,
address, city, state, ZIP Code, telephone number, contact and email address. This information is used to email the
transmitter regarding the transmission.)
• Select one of the following:
•
Original File
•
•
•
Replacement File
Correction File
Test File (This option will only be available on the FIRE Test System at https://fire.test.irs.gov/. The FIRE Test
System is available from November 1, 2017, through 6 p.m. ET December 8, 2017, and January 2, 2018,
through August 31, 2018).
• Enter the ten-digit PIN (A test file will not receive this prompt.)
•
•
“Submit”
“Browse” to locate the file and open it
• “Upload”
Note: When the upload is complete, the screen will display the total bytes received and display the name of the file just
uploaded. The IRS recommends that you print the page for your records. If your screen did not display this page, we
probably did not receive the file. To verify, go to Check File Status option on the main menu. If the filename is displayed
and the count is equal to ‘0’ and the results indicate ‘not yet processed’, then we received the file.
Checking the Status of Your File
It is the transmitter’s responsibility to check the status of submitted files. If you do not receive an email within two
business days or if you receive an email indicating the file is bad:
• Log back into the FIRE System
• Select “Main Menu”
• Select “Check File Status”
• Enter the TCC
• Enter the TIN and “Search”
File Status Results:
• Good, Not Released — The filer is finished with this file if the “Count of Payees” is correct. The file is automatically
released after ten calendar days unless the filer contacts the IRS within this timeframe.
• Good, Released — The file has been released for IRS processing.
• Bad — The file has errors. Click on the filename to view the error message(s), fix the errors, and resubmit the file
timely as a “Replacement” file.
• Not Yet Processed – The file has been received, but results are not available. Check back in a few days.
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Sec. 4 Electronic Specifications
.1 FIRE System
The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027,
8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production System at https://fire.irs.gov. The
electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain
separate approval to participate in different programs.
The FIRE Production System does not provide fill-in forms, with the exception of:
•
Form 8809, Application for Extension of Time to File Information Returns
•
Form 4419, Application for Filing Information Returns Electronically (FIRE)
Filing Forms 8027 through the FIRE Production System (originals and corrected) is the method of filing for filers mandated
to file electronically. Filers are encouraged to send information returns electronically even if they are not required to do so.
Filers who have prepared their information returns in advance of the due date can submit their file any time after the end of
the calendar year.
Prior year data may be submitted; however, each tax year must be submitted in a separate file transmission. For prior
year data, enter the tax year being reported in field positions 375-378, and enter a “P” in field position 379 to indicate the
file contains prior year data.
.2 FIRE System Internet Security Technical Standards
FIRE System Internet Security Technical Standards are:
•
HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt).
•
TLS 1.1 and 1.2 are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
•
The filer can use one of the following encryption algorithms, listed in order of priority using TLS:
• AES 256-bit (FIPS-197)
• AES 128-bit (FIPS-197)
• TDES 168-bit (FIPS-46-3)
21
Sec. 5 Electronic Submissions
.1 Electronic Submissions
The FIRE System is available for electronic submissions 24 hours a day:
•
The FIRE Production System will be down from 6 p.m. ET December 8, 2017, through January 7, 2018, for
yearly updates. A controlled launch is scheduled for January 8-10, 2018, from 8 a.m. ET to 4 p.m. ET. The
FIRE Production System will be available on January 16, 2018. An alert will be posted on the FIRE webpage
if the system is available prior to January 16, 2018.
•
The FIRE Test System is available from November 1, 2017, through 6 p.m. ET December 8, 2017, and
January 2, 2018 through August 31, 2018.
•
The FIRE Production and FIRE Test Systems may be down every Wednesday from 2 a.m. ET to 5 a.m. ET for
programming updates.
When sending electronic files larger than 10,000 records, data compression is encouraged. The time required to transmit a
file can be reduced up to 95 percent by using compression.
•
WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept self-extracting zip files
or compressed files containing multiple files.
•
If you are having trouble transmitting files with a scripting process, contact the IRS at 866-455-7438 (toll-free)
for assistance.
Transmitters may create files using self-assigned filename(s). However, the FIRE System will assign a unique filename.
Record the FIRE filename from the "Check File Status" page as it is required when assistance is needed. The FIRE
filename consists of:
•
Submission type - Original, Correction, Replacement or Test
•
TCC
•
Four-digit sequence number. The sequence number will be increased for every file sent. For example, if this is the
first original file for the calendar year and the TCC is 44444, the IRS assigned filename would be
ORIG.44444.0001.
.2 File Definitions
It is important to distinguish between the specific types of files:
Original File — Contains information returns not previously reported to the IRS.
Correction File — Contains information returns previously submitted and processed but later found to contain incorrect
information. Correction files should only contain records that require a correction, not the entire file.
Replacement File — A replacement file is sent when a "Bad" status is received. After the necessary changes are made,
transmit the entire file through the FIRE Production System as a replacement file.
Test File — Contains data (fictitious or real) formatted to the specifications in the Publication 1239 and can only be sent
through the FIRE Test System at https://fire.test.irs.gov/.
.3 Submission Responses
The IRS will send the results of your electronic transmission(s) to the email address that was provided on the “Verify your
Filing Information” screen within two days of submission. If your business uses email-filtering software, configure software
to accept email from [email protected] and [email protected].
It is the filer's responsibility to check the status of the file. If a file is submitted timely, but is “bad”, the filer has up to 60 days
from the date the original file was transmitted to submit an acceptable replacement file. If an acceptable replacement
22
file is not received within 60 days, the payer could be subject to late filing penalties. This only applies to files originally
submitted electronically.
If the file is good, it is released for mainline processing after ten calendar days from receipt. Contact the IRS within the
ten-day timeframe to stop processing.
Sec. 6 Test Files
Transmitters 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 and February. See Part
B, Sec. 3, Connecting to FIRE.
The IRS will check the file to ensure it meets the specifications in this publication. Current filers may send a test file to
ensure the software reflects all required programming changes; however, not all validity, consistency, or math error tests
will be conducted.
If you provided a valid email address on the “Verify Your Filing Information” screen, you will receive notification of your file
acceptance by email within five days of submission. When using email-filtering software, configure software to accept
email from [email protected] and [email protected].
It is the transmitter's responsibility to check the results of the submission. See Part B. Sec. 3, Connecting to Fire - Checking
the Status of Your File. The following results will be displayed:
“Good, Federal Reporting” — The test file is good for federal reporting.
“Bad” — The test file contains errors. Click on the filename for a list of the errors.
“Not Yet Processed” — The file has been received, but results are not available. Check back in a few days.
Sec. 7 Accuracy of Data and Common Problems
.1 Accuracy
The IRS validates the accuracy of data reported on Form 8027. All ”required” fields in the record layout must contain valid
information. If the IRS identifies an error, filers will be notified of the error and must send a replacement file.
Review the following information below along with the record layout information found in Part C to ensure the data
contained in the required fields is accurate:
23
•
Field Positions 114-122 — Establishment ZIP Code — The address for the establishment must agree with the
state and ZIP Code. If there are inconsistencies or if the ZIP Code does not agree with the address, it will result in
a file status of “Bad”.
•
Field Positions 260-271 — Charged Receipts — must exceed Charged Tips (field positions 248-259). This
includes credit or debit card charges, or other credit arrangements, and charges to a hotel room unless the
employer’s normal accounting practice excludes charges to a hotel room and the employer applies such exclusion
consistently for a given large food or beverage establishment. Do not include any state or local taxes in the amount
reported.
•
Field Positions 284-295 — Indirect Tips Reported and Field Positions 296-307- Direct Tips Reported —
should not include tips received by employees in December of the prior tax year but not reported until January.
Include tips received by employees in December of the tax year being reported, but not reported until January of
the subsequent year. For example: In figuring the tips you should report for 2017, don't include tips received by
employees in December 2016, but not reported until January 2017. However, include tips received by employees
in December 2017, but not reported until January 2018.
•
Field Positions 308-319 — Total Tips Reported — must equal the combined amount of the Indirect Tips
Reported (field positions 284-295) and Direct Tips Reported (field positions 296-307). Generally, an employer
would have allocated tips if the Total Tips Reported were less than the Tip Percentage Rate Times Gross
Receipts (field positions 332-343). Enter the difference as Allocated Tips (field positions 348-359).
•
Field Positions 320-331 — Gross Receipts — must exceed all other monetary amounts with the exception that
Gross Receipts could equal Charged Receipts if all transactions were conducted on charge or debit cards. It
should not include Charged Tips (field positions 248-259) shown on charge receipts unless you have reduced the
cash sales amount because you have paid cash to tipped employees for tips they earned that were charged. Do
not include state or local taxes in gross receipts. If you do not charge separately for food or beverages along with
other services (such as a package deal for food and lodging), make a good faith estimate of the gross receipts
attributable to the food or beverages. This estimate must reflect the cost of providing the food or beverages plus a
reasonable profit factor. Include the retail value of complimentary food or beverages served to customers if tipping
for them is customary and they are provided in connection with an activity engaged for profit whose receipts
would not be included as gross receipts from the provision of food or beverages (e.g., complimentary drinks
served to customers at a gambling casino).
•
Field Positions 332-343 — Tip Percentage Rate Times Gross Receipts — must equal the Gross Receipts
times the Tip Rate. Normally, the Tip Rate is 8 percent. The Tip Rate must be entered as 0800 in positions 344347 unless the IRS has granted a lower rate.
.2 Common Problems
Item
1
Issue
You have not received a
file status email.
Resolution
To receive emails concerning files, processing results, reminders and notices, set the
SPAM filter to receive email from [email protected] and [email protected].
Check File Status to ensure that your information was transmitted.
Check “Verify Your Filing Information” page in your FIRE account to ensure the
correct email address is displayed.
2
You do not know the
status of your
submission.
Generally, the IRS posts the results of file transfers to the FIRE System within five
days. If the correct email address was provided on the “Verify Your Filing
Information” screen when the file was sent, an email will be sent regarding the File
Status. If the results in the email indicate “Good, Not Released” and the “Count of
Payees” is correct, the filer is finished with this file. If you receive any other results,
follow the instructions in the “Check File Status” option. If the file contains errors, get
an online listing of the errors. If the file status is good, but the file should not be
processed, filers should contact the IRS within ten calendar days from the
transmission of the file.
3
You received a file status
of “Bad”.
Make necessary changes to the file and resubmit timely as a “Replacement”. If a
timely-filed transmission is “Bad” you have 60 days to resend a good replacement.
4
You received an error
that more than one file is
compressed within the
file.
Only compress one file at a time. For example, if there are ten uncompressed files to
send, compress each file separately and send ten separate compressed files.
5
You resent your entire
file as a Correction after
only a few changes were
made.
Only send those returns that need corrections; not the entire file. See Part A. Sec. 9,
Corrected Returns.
6
You received an error
that the file submitted
was in EBCDIC format.
All files submitted electronically must be in standard ASCII code.
24
Item
Issue
Resolution
7
You received a TCC/TIN
mismatch error when
entering your TCC/TIN
combination in your FIRE
System account.
Enter the company’s TIN to whom the TCC was assigned.
8
You sent the wrong file.
Contact the IRS at 866-455-7438. The IRS may be able to stop the file before it
is processed.
9
You sent a file that is in
the “Good/Not Released
Status” and you want to
send a different file in
place of the previous
one.
Contact the IRS at 866-455-7438 to learn of your options. The IRS may be able to
close the file or change the status to “Bad”.
25
26
Part C. | Record Format Specifications and Record Layouts
27
28
Sec. 1 General
If the file does not meet the specifications described in this section, the IRS will request a replacement file. Filers are
encouraged to submit a test prior to submitting the actual file.
All alpha characters must be in upper case.
Do not use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric characters. If the
field is not used, fill with zeros (0).
Note: The only allowable characters in the name and address fields are alphas, numerics, and blanks.
Punctuation marks such as periods, hyphens, ampersands, slashes, and commas are not allowed and will
cause the file to be rejected. For example, O’ Hurley’s Bar & Grill, 210 N. Queen St., Suite #300 must be entered
as OHURLEYS BAR GRILL 210 N QUEEN ST SUITE 300.
Sec. 2 Record Format
FORM 8027 RECORD FORMAT
Field
Position
Field Title
Length
Field Description and Information
1
Establishment
Type
1
Required. This single digit indicator identifies the kind of establishment. Enter
the number which best describes the type of establishment, as shown below:
Indicator
Usage
1
An establishment that serves evening meals only (with or without
alcoholic beverages)
2
An establishment that serves evening meals and other meals
(with or without alcoholic beverages)
3
An establishment that serves only meals other than evening
meals (with or without alcoholic beverages)
4
An establishment that serves food, if at all, only as an incidental
part of the business of serving alcoholic beverages
2-6
Establishment
Numbers
5
Required. Enter a five-digit number to identify individual establishments of an
employer reporting under the same EIN. If you own more than one
establishment, give each a unique number and complete a separate Form 8027
for each. Once you assign a number to an establishment, always use the same
number for that establishment each year. If you close an establishment, do not
use the number you assigned to it for another establishment. We recommend
numbering your establishments consecutively, starting with 00001 and
progressing in numerical sequence (that is, 00002, 00003, 00004, 00005) until
you have assigned each establishment a number.
7-46
Establishment
Name
40
Required. Enter the name of the establishment.
Allowable characters are alphas, numerics, and blanks.
Left justify the information and fill unused positions with blanks.
29
Field
Position
Field Title
Length
Field Description and Information
47-86
Establishment
Street Address
40
Required. Enter the address of the establishment. The street address should
include the number, street, apartment or suite number (use a post office box
only if mail is not delivered to a street address).
Allowable characters are alphas, numerics, and blanks.
Left justify the information and fill unused positions with blanks.
87-111
Establishment
City
25
Required. Enter the city, town or post office.
Allowable characters are alphas, numerics, and blanks.
Left justify the information and fill unused positions with blanks.
112-113
Establishment
State
2
Required. Enter the state code from the State & U.S. Territory Abbreviations
table in Part A. Sec. 11, Table 1.
114-122
Establishment
ZIP Code
9
Required. Enter the complete nine-digit ZIP Code of the establishment.
Numeric characters only.
Left justify the five-digit ZIP Code and fill the remaining four positions with
blanks when only entering a five-digit ZIP Code.
123-131
Employer
Identification
Number
9
Required. Enter the nine-digit number assigned to the employer by the IRS.
Do not enter hyphens, alphas, all 9s or all zeros.
Numeric characters only.
132-171
Employer
Name
40
Required. Enter the name of the employer as it appears on Form 941. Any
extraneous information must be deleted.
Allowable characters are alphas, numerics and blanks.
Left justify the information and fill unused positions with blanks.
172-211
Employer
Street Address
40
Required. Enter the mailing address of the employer. The street address
should include the number, street, apartment, or suite number (use a post
office box only if mail is not delivered to a street address).
Allowable characters are alphas, numerics, and blanks.
Left justify the information and fill unused positions with blanks.
212-236
Employer City
25
Required. Enter the city, town, or post office.
Allowable characters are alphas, numerics, and blanks.
Left justify the information and fill unused positions with blanks.
237-238
Employer State
2
Required. Enter the state code from the State & U.S. Territory Abbreviations
table in Part A. Sec. 11, Table 1.
239-247
Employer ZIP
Code
9
Required. Enter the complete nine-digit ZIP Code of the establishment.
Numeric characters only.
Left justify the five-digit ZIP Code and fill the remaining four positions with
blanks when only entering a five-digit ZIP Code.
30
Field
Position
Field Title
Length
Field Description and Information
248-259
Charged Tips
12
Required. Enter the total amount of tips that are shown on charge receipts for
the calendar year.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Enter amounts in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. Enter zeros if this field is not utilized.
260-271
Charged
Receipts
12
Required. Enter the total sales for the calendar year other than carry-out sales
or sales with an added service charge of ten percent or more, that are on
charge receipts with a charged tip shown. See Part B. Sec. 7, Accuracy of Data
and Common Problems, for information that is more detailed.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Enter amounts in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
272-283
Service
Charges Less
Than 10
Percent
12
Required. Enter the total amount of service charges less than 10 percent added
to customers’ bills and distributed to your employees for the calendar
year. Service charges added to the bill are not tips since the customer does not
have a choice. Service charges are treated as wages when distributed to the
employees, and are included on Form W-2.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
284-295
Indirect Tips
Reported
12
Required. Enter the total amount of tips reported by indirectly tipped
employees (e.g., bussers, service bartenders, cooks) for the calendar year. For
more detailed information, see Part B. Sec. 7, Accuracy of Data and Common
Problems.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
296-307
Direct Tips
Reported
12
Required. Enter the total amount of tips reported by directly tipped employees
(e.g., servers, bartenders) for the calendar year. For more detailed information,
see Part B. Sec. 7, Accuracy of Data and Common Problems.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
31
Field
Position
Field Title
Length
Field Description and Information
308-319
Total Tips
Reported
12
Required. Enter the total amount of tips reported by all employees (both
indirectly tipped and directly tipped) for the calendar year. For more detailed
information, see Part B. Sec. 7, Accuracy of Data and Common Problems.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
320-331
Gross Receipts
12
Required. Enter the total gross receipts from the provision of food and
beverages for this establishment for the calendar year. Do not include receipts
for carryout sales or sales with an added service charge of
10 percent or more. For more detailed information, see Part B. Sec. 7,
Accuracy of Data and Common Problems.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
332-343
Tip Percentage
Rate Times
Gross Receipts
12
Required. Enter the amount determined by multiplying Gross Receipts for the
year (field positions 320-331) by the Tip Percentage Rate (field positions 344347). For example:
Value of Gross Receipts
=000045678900
Tip Percentage Rate multiply
=0800
multiply
45678900 by .0800
=3654312
enter
000003654312
If tips are allocated using other than the calendar year, enter zeros; this may
occur if you allocated tips based on a pay period or on a quarterly basis.
For more detailed information, see Part B. Sec. 7, Accuracy of Data and
Common Problems.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
344-347
Tip Percentage
Rate
4
Required. Enter 8 percent (as 0800) unless a lower rate has been granted by
the IRS. A copy of the determination letter must follow the electronic
submission. See Part A, Sec. 6, .02 Allocation of Tips.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
348-359
Allocated Tips
12
Required. If the Tip Percentage Rate times Gross Receipts (field positions
332-343) is greater than Total Tips Reported (field positions 308-319), the
difference becomes Allocated Tips. Otherwise, enter all zeros. If tips are
allocated using other than the calendar year, enter the amount of allocated tips
from your records. For more detailed information, see Part B. Sec. 7, Accuracy
of Data and Common Problems.
Numeric characters only. Do not enter decimal points, dollar signs, or commas.
Amount must be entered in U.S. dollars and cents.
The right-most two positions represent cents. Right justify information and fill
unused positions with zeros. If this field is not utilized, enter zeros.
32
360
361-364
Allocation
Method
Number of
Directly Tipped
Employees
1
4
Required. Use the following list to enter the allocation method used for
Allocated Tips (field positions 348-359).
Indicator
Usage
0
allocated tips are equal to zero
1
allocation based on hours worked
2
allocation based on gross receipts
3
allocation based on a good-faith agreement
Required. Enter the total number of directly tipped employees who worked at
the establishment during the calendar year. This is the cumulative total number
(must be greater than zero) of directly tipped employees employed by the
establishment at any time during the calendar year.
Numeric characters only.
Right justify information and fill unused positions with zeros.
365-369
Transmitter
Control Code
(TCC)
5
Required. Enter the five-digit Transmitter Control Code assigned by the IRS.
Alpha and numeric characters.
370
Corrected 8027
Indicator
1
Required. Enter blank for an original return. Enter “G” for a corrected return. A
corrected return must be a complete new return replacing the original return.
Alpha character only.
371
Final Return
Indicator
1
Required. Enter the appropriate code:
Code
Usage
F
This is the last time the employer will file Form 8027
N
This is not the last time the employer will file Form 8027
Do not enter a blank.
372
Charge Code
Indicator
1
Required. Enter the appropriate code:
Code
Usage
1
Your establishment accepts credit cards, debit cards or other
charges.
2
Your establishment does not accept credit cards, debit cards or
other charges.
373-374
375-378
Blank
Tax Year
2
4
Enter blanks.
379
Prior Year
Indicator
1
Required. Enter a “P” only if reporting prior year data; otherwise, enter a blank.
380
Test File
Indicator
1
Required for test files only. Enter “T” if this is a test file; otherwise, enter a
blank.
381-410
Reserved
30
Enter blanks.
411-418
Record
Sequence
Number
8
Required. Enter the number of the record as it appears within the file. The first
record in the file will be “1” and each record, thereafter, must be increased by
one in ascending numerical sequence, i.e. 2, 3, 4, etc. For example, the first
record in the file would appear as “00000001”, followed by “00000002”,
“00000003” and so on until the final record of the file.
Required. Enter the four-digit tax year. Numeric characters only.
Alpha character only.
Right justify numbers with leading zeros in the field.
419-420
33
Blank
2
Enter blanks or CR/LF characters.
Sec. 3 Record Layout
Form 8027 — Record Layout
Establishment Type
Establishment
Numbers
Establishment Name
Establishment Street
Address
Establishment City
1
2-6
7-46
47-86
87-111
Establishment State
Establishment ZIP
Code
Employer
Identification Number
Employer Name
Employer Street
Address
112-113
114-122
123-131
132-171
172-211
Employer City
Employer State
Employer ZIP Code
Charged Tips
Charged Receipts
212-236
237-238
239-247
248-259
260-271
Service Charges
Less Than 10
Percent
Indirect Tips
Reported
Direct Tips Reported
Total Tips Reported
Gross Receipts
272-283
284-295
296-307
308-319
320-331
Tip Percentage Rate
Times Gross
Receipts
Tip Percentage Rate
Allocated Tips
Allocation Method
Number of Directly
Tipped Employees
332-343
344-347
348-359
360
361-364
Transmitter Control
Code (TCC)
Corrected 8027
Indicator
Final Return Indicator
Charge Card
Indicator
Blank
365-369
370
371
372
373-374
Tax Year
Prior Year Indicator
Test File Indicator
Reserved
Record Sequence
Number
375-378
379
380
381-410
411-418
Blank or CR/LF
419-420
34
35
Part D. | Extension of Time
36
37
Sec. 1 Extension of Time (30-Day Automatic)
.01 Application for Extension of Time to File Information Returns (30-Day Automatic)
An application for extension of time to file Forms 8027 may be filed electronically. Transmitters requesting an extension
of time via an electronic file will receive the file status results online. For additional information, refer to Part A. Sec. 6,
Filing Requirements, Retention Requirements, Due Dates, And Extensions.
There are two methods for filing a request for an electronic extension of time to file Forms 8027:
Method
Online submission of
Extension of Time to File
Information Returns
How To
The fill-in Form 8809 may be completed online
via the FIRE Production System at
https://fire.irs.gov/. From the Main Menu, click
"Extension of Time Request" and then click
"Fill-in Extension Form”.
Notification
Forms 8809 completed online receive an
instant acknowledgement on screen if
forms are completed properly and timely.
Refer to Part B. Sec. 3, Connecting to FIRE.
Electronic File
Transmission
Note: A TCC is required.
A request for an extension of time to file
information returns may be filed electronically
by transmitting an electronic extension file.
Transmitters requesting an extension of
time via an electronic file will receive the
file status results online.
Note: The additional 30-day extension request can only be submitted via paper Form 8809; an electronic extension to
file is no longer available.
Electronic file processing results will be sent via email if a valid email address was provided on the “Verify Your Filing
Information” screen. If you are using email filtering software, configure software to accept email from [email protected] and irs
e-help [email protected].
If the request for extension of time to file an information return is received after the due date of the information return, it
will be denied. For more information on extension requests and requesting an additional extension of time, see Form
8809, Application for Extension of Time to File Information Returns.
The IRS encourages the payer community to utilize the online fill-in form in lieu of the paper Form 8809. When
completing the online fill-in form via the FIRE System, a separate Form 8809 must be completed for each payer.
.2 Extension of Time Record Layout
To create the file used to submit extensions of time via electronic file transmission method, the transmitter must:
• Have an active Transmitter Control Code (TCC).
• Submit files containing only one TCC.
Note: Do not electronically transmit 2017 extension requests before January 16, 2018. An alert will be posted on the FIRE
webpage if the system is available prior to January 16, 2018.
The following Record Layout contains the specifications to create a file to transmit extensions of time requests
electronically including:
• Required 200-byte format.
• General Field Description with information to assist in completing each field.
• Positions 6 through 187 contain information about the payer for whom the extension of time to file is being
requested. Do not enter transmitter information in these fields.
38
Extension of Time Record Layout
Field
Position
Field Title
Length
General Field Description
1-5
Transmitter
Control
Code
5
Required. Enter the five-character alphanumeric Transmitter Control Code (TCC)
issued by the IRS. Only one TCC per file is acceptable.
Note: Positions 6 through 188 should contain information about the payer or employer for whom the extension of time
to file is being requested. Do not enter transmitter information in these fields.
6-14
Payer TIN
9
Required. Enter the valid nine-digit EIN/SSN assigned to the payer or employer.
Do not enter blanks, hyphens or alpha characters. All zeros, ones, twos, etc., will
have the effect of an incorrect TIN. For foreign entities that are not required to have
a TIN, this field may be blank; however, the Foreign Entity Indicator in position 187
must be set to “X”.
15-54
Payer
Name
40
Required. Enter the name of the payer whose TIN appears in positions 6-14. Left
justify the information and fill unused positions with blanks.
55-94
Second
Payer
Name
40
Required. If additional space is needed, this field may be used to continue name
line information; otherwise, enter blanks. (Example: c/o First National Bank)
95-134
Payer
Address
40
Required. Enter the payer’s address. The street address should include the
number, street, apartment, suite number, or P.O. Box if mail is not delivered to a
street address.
135-174
Payer City
40
Required. Enter the payer’s city, town, or post office.
175-176
Payer
State
2
Required. Enter U.S. Postal Service state abbreviation (See Part A. Sec. 11, Table
1: State & U.S. Territory Abbreviations)
177-185
Payer ZIP
Code
9
Required. Enter the payer’s ZIP Code. If using a five- digit ZIP Code, left justify the
information and fill unused positions with blanks.
186
Document
Indicator
(See Note
below)
1
Required. From the table below, enter the appropriate document code that
indicates the form for which an extension of time is being requested.
Document
Code
1099-MISC Box 7 NEC
A
1097-BTC, 1098, 1098-C, 1098-E, 1098-T, 1098-Q, 1099-A, 1099-B,
1099-C, 1099-CAP, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-LTC,
1099-MISC, 1099-OID, 1099-PATR, 1099-Q, 1099-R, 1099-S, 1099-SA,
3921, 3922, or W-2G
2
5498
3
1042-S
4
8027
5
5498-SA
6
5498-ESA
7
1095-B
8
1094/1095-C
9
Note: Do not enter any other values in this field. Submit a separate record for each document. For example, when
requesting an extension for Form 1099-INT and Form 5498 for the same payer, submit one record with “2” coded in
this field and another record with “3” coded in this field. When requesting an extension for Form 1099-DIV and Form
1099-MISC for the same payer, submit one record with “2” coded in this field.
39
187
Foreign
Entity
Indicator
1
Enter “X” if the payer is a foreign entity.
188-198
Blank
11
Enter blanks.
199-200
Blank
2
Enter blanks or carriage return/line feed (CR/LF) characters.
Extension of Time Record Layout
Transmitter
Control Code
Payer TIN
Payer Name
Second Payer
Name
Payer Address
Payer City
1-5
6-14
15-54
55-94
95-134
135-174
Payer State
Payer ZIP Code
Document
Indicator
Foreign Entity
Indicator
Blank
Blank or CR/LF
175-176
177-185
186
187
188-198
199-200
40
41
42
| File Type | application/pdf |
| File Title | Publication 1239 (Rev. 11-2017) |
| Subject | Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips |
| Author | SE:W:CAS:EPSS:OS:PM |
| File Modified | 2017-11-06 |
| File Created | 2017-11-01 |