 | Publication 1239 Specifications for Electronic Filing of Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips For Tax Year 2023 Publication 1239 (Rev. 4-2024) Catalog Number 63938N Department of the Treasury Internal Revenue Service www.irs.gov |
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Table of Contents
Part A General Information ................................................................................................................ 3
Sec. 1 Introduction .................................................................................................................... 5
Sec. 2 Purpose .......................................................................................................................... 5
Sec. 3 What’s New for Tax Year 2023 ...................................................................................... 5
Sec. 4 Communicating with the IRS ........................................................................................ 6
Sec. 5 Additional Resources ..................................................................................................... 7
Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and Extensions ............ 8
.01 Filing Requirements ....................................................................................................... 8
.02 Allocation of Tips – Lower Rate and Good-Faith Agreements ........................................ 8
.03 Retention Requirements ................................................................................................ 9
.04 Due Date ........................................................................................................................ 9
.05 Extensions ..................................................................................................................... 9
Sec. 7 Form 8508, Application for a Waiver from Electronic Filing of Information Returns 9
Sec. 8 Penalties Associated with Information Returns ......................................................... 9
Sec. 9 Corrected Returns ....................................................................................................... 10
Sec. 10 Definition of Terms .................................................................................................... 10
Sec. 11 State Abbreviations ................................................................................................... 12
Part B Data Communication ........................................................................................................... 13
Sec. 1 Information Returns (IR) Application for Transmitter Control Code (TCC) ........... 15
.01 Information Returns (IR) Application for Transmitter Control Code (TCC) ................... 15
.02 Using the Information Returns (IR) Application for TCC ............................................... 15
.03 Application Approval/Completed .................................................................................. 16
.04 Revise Current TCC Information .................................................................................. 16
.05 Do I Need More than One TCC? .................................................................................. 16
.06 Deleted TCC ................................................................................................................ 16
Sec. 2 Connecting to FIRE System ........................................................................................ 17
Sec. 3 Electronic Specifications ............................................................................................. 19
.01 FIRE System ................................................................................................................ 19
.02 FIRE System Internet Security Technical Standards .................................................... 19
Sec. 4 Electronic Submissions .............................................................................................. 20
.01 Electronic Submissions ................................................................................................ 20
.02 File Definitions ............................................................................................................. 20
.03 Submission Responses ............................................................................................... 20
Sec. 5 Test Files ...................................................................................................................... 21
Sec. 6 Accuracy of Data and Common Problems ............................................................... 22
.01 Accuracy of Data ......................................................................................................... 22
.02 Common Problems ...................................................................................................... 23
Part C Record Format Specifications and Record Layouts .......................................................... 27
Sec. 1 General ......................................................................................................................... 29
Sec. 2 Record Format ............................................................................................................. 29
Sec. 3 Record Layout ............................................................................................................. 36
Part D Extension of Time ................................................................................................................. 39
Sec. 1 Extension of Time ........................................................................................................ 41
.01 Application for Extension of Time to File Information Returns (30-day automatic) ....... 41
.02 Extension of Time Record Layout ................................................................................ 42
Part E Exhibits .................................................................................................................................. 47
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| Part A General Information |
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Sec. 1 Introduction
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 provides information to help the taxpayer 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 don’t 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. Don’t 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 2023
Updates to Publication 1239 after its annual release will be listed in Part E. Exhibit 1, Publication 1239 Tax
Year 2023 Revision Updates.
1. On February 23, 2023, the Department of the Treasury and the Internal Revenue Service (IRS) issued
final regulations reducing the threshold for filing returns and other documents electronically (e-file).
These regulations require filers of 10 or more returns in a calendar year beginning in 2024, tax year
2023, to file electronically. Corrected information returns MUST be filed electronically if the original
return was submitted electronically. Corrected information returns are not counted when calculating the
aggregate to determine if you are required to file electronically. For tax year 2022, the number of returns
remains at 250. For more information about the regulations and the reduced threshold to electronically
file, refer to IRS and Treasury final regulations on e-file and the FIRE webpages.
2. Publication 1239 is updated to reflect the current four-digit reporting year, 2023. The Payment Year
must be updated with the four-digit reporting year of 2023, unless reporting prior year data.
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Sec. 4 Communicating with the IRS
The Technical Services Operation (TSO) is available to issuers, transmitters, and employers at the numbers
listed below. When you call, you’ll be provided guidance to essential elements pertaining to technical
aspects for the new IR Application for TCC, electronic filing through the FIRE Systems, self-help resources,
and referrals to tax law topics on IRS.gov. Below are some examples of essential elements.
• Form identification
• How to obtain a form
• Related publications for a form or topic
• Filing information returns electronically
• FIRE file status information and guidance
Contact TSO Monday through Friday, 8:30 a.m. – 5:30 p.m. ET. Listen to all options before making your
selection.
• 866-455-7438 (toll-free)
• 304-263-8700 (International) (Not toll-free)
• Deaf or hard of hearing customers may call any of our toll-free numbers using their choice of relay
service.
The IRS address for filing information returns electronically is https://fire.irs.gov. The address to send a test
file electronically is https://fire.test.irs.gov/.
Questions regarding the filing of information returns and comments/suggestions regarding this publication
can be emailed to fire@irs.gov. When you send emails concerning specific file information, include the
company name and the electronic filename or Transmitter Control Code (TCC). Don’t include tax
identification numbers (TINs) or attachments in email correspondence because electronic mail isn't secure.
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Sec. 5 Additional Resources
The following are additional resources and information available for information returns:
Topic Location
Form 8027, Employer’s Annual Information Return of Tip Search Forms, Instructions & Publications on
Income and Allocated Tips https://www.irs.gov/ using Keywords “Form
8027.”
Instructions for Form 8027, Employer’s Annual Information Search Forms, Instructions & Publications on
Return of Tip Income and Allocated Tips https://www.irs.gov/.
Form 8508, Application for a Waiver from Electronic Search Forms, Instructions & Publications on
Filing of Information Returns https://www.irs.gov/.
Form 8809, Application for Extension of Time to File Apply online at https://fire.irs.gov/. After logging
Information Returns in, select “Extension of Time Request” from the
Main Menu Options.
Search Forms, Instructions & Publications on
https://www.irs.gov/.
Electronic filing of Forms W-2 Social Security Administration (SSA) website at
https://www.ssa.gov/employer/ or call 800-772-
6270 to obtain the number of the SSA
Employer Service Liaison Officer for your area.
Information Returns (IR) Application for Transmitter Apply for a TCC online at
Control Code (TCC) https://www.irs.gov/e-file-providers/filing-
information-returns-electronically-fire.
Internal Revenue Bulletin (IRB) – The authoritative Refer to https://www.irs.gov/irb/.
instrument for the distribution of all types of official IRS tax
guidance; a weekly collection of these and other items of
general interest to the tax professional community.
Filing Information Returns Electronically on Search for “Filing Information Returns
https://www.irs.gov/. Provides information on filing Electronically” on https://www.irs.gov/.
information returns electronically including transmissions,
file preparation, file naming, file status, testing and more.
Mailing address for paper filing of Information Return Search Forms, Instructions & Publications on
https://www.irs.gov/ for “Form 8027”. Refer to
Instructions for Form 8027, under Where to File
for the mailing address.
Payee/recipient questions on how to report information Search for Help & Resources on
return data. https://www.irs.gov/ for assistance with
individual taxpayer returns or account related
issues.
Quick Alerts In search box, type “Quick Alerts” and select
“Subscribe to Quick Alerts” on
https://www.irs.gov/.
• Information Returns resources are found using Keywords “Information Return Reporting.”
• Tax Topic 761 at IRS.gov provides information for Tips – Withholding and Reporting.
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Sec. 6 Filing Requirements, Retention Requirements, Due Dates, and
Extensions
.01 Filing Requirements
For general instructions regarding Form 8027, refer to the Instructions for Form 8027. This includes
information about filing requirements, paper filing, and line instructions. 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 if the employer must allocate tips
for tipped employees. Filers of Form 8027 may be required to file electronically. Treasury Regulation Section
301.6011-2 provides that any person, including a corporation, partnership, individual estate, or trust, who is
required to file 10 or more information returns, must file such returns electronically. If you’re required to file
electronically, and this requirement causes an undue hardship, see Part A. Sec. 7, Form 8508, Application
for a Waiver from Electronic Filing of Information Returns.
All filing requirements apply to each reporting entity as defined by its separate taxpayer identification number
(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.
Treasury Decision (TD) 9972 amended the rules for filing returns and other documents electronically (e-file).
These regulations reduced the 250-return threshold to generally require electronic filing by filers of 10 or more
information returns in a calendar year beginning in 2024, tax year 2023. For tax year 2022, the number of returns
remains at 250. For more information about the regulations and the reduced threshold to electronically file, refer
to IRS and Treasury final regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages.
Note: All filers who have an obligation to file information returns are encouraged to submit electronically even if they
aren’t required to do so.
.02 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. 31.6053-3I of the Employment Tax Regulations and the Instructions for Form 8027 for requirements
and details.
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 855-309-9361 or mail a copy of the letter to:
Internal Revenue Service
Attn: ICO ERS M/S 6121
1973 N Rulon White Blvd.
Ogden, UT 84404
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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:
• Name of establishment
• Name of employer
• EIN
• Establishment number
• Transmitter Control Code (TCC)
• Tax year
.03 Retention Requirements
Issuers should retain a copy of the information returns (or have the ability to reconstruct the data) for at least
three years from the filing due date.
.04 Due Date
Paper Form 8027 returns must be filed by February 28, 2024.
Electronically filed Form 8027 must be filed by March 31, 2024.
If due date falls on a Saturday, Sunday, or legal holiday, the Form 8027 is considered timely if filed or
furnished on the next business day.
.05 Extensions
An automatic 30-day extension of time to file Form 8027 may be submitted by creating and transmitting an
electronic file or fill-in form on the FIRE Production System by accessing https://fire.irs.gov/, or submitting a
paper Form 8809.
Sec. 7 Form 8508, Application for a Waiver from Electronic Filing of
Information Returns
For information on Form 8508, Application for a Waiver from Electronic Filing of Information Returns refer
to the FIRE webpage at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.
Sec. 8 Penalties Associated with Information Returns
Refer to the General Instructions for Certain Information Returns for additional information on penalty
specifications and guidelines.
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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’s in "Good" status, you need to file a corrected return. Don’t file the original file
again as this may result in duplicate reporting. File only the returns that require corrections.
Don’t code information returns omitted from the original file as corrections. If you omitted an information
return, it should be filed as an original return.
Note: The standard correction process won’t resolve duplicate reporting. Complete all fields of the corrected
return.
Treasury Decision (TD) 9972 reduced the 250-return threshold to generally require electronic filing by filers of 10
or more information returns in a calendar year beginning in 2024, tax year 2023. As part of the threshold
reduction, amended information returns MUST be filed electronically if the original return was submitted
electronically. Amended information returns are not counted when calculating the aggregate to determine if you
are required to file electronically.
Withholding agents that are financial institutions or partnerships with more than 100 partners are required to file
information returns electronically, including corrected returns. As part of the threshold reduction, corrected
information returns MUST be filed electronically if the original return was submitted electronically. Corrected
information returns are not counted when calculating the aggregate to determine if you are required to file
electronically.
If corrections aren’t filed 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. For information on substitute forms, refer to Publication 1179, General Rules, and
Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns .
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.
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Element Description
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.
Element Description
Employer The entity or individual required to report the information. Use the same name
and EIN used on Forms W-2 and Forms 941. If the employer uses a
Certification of Professional Employer Organization (CPEO), the name and EIN
of the employer on the Form 8027 won’t match the name and EIN on the Form
941. The CPEO name and EIN will be listed on the Form 941.
The food and beverage employer should be listed on the Schedule R that is
filed.
File For the purpose of this publication, a file is the Form 8027 information
submitted electronically by an employer or transmitter.
Issuer You are considered an Issuer if you’re going to electronically file information
returns for your business, regardless of the number of locations. Examples of
an Issuer include Employer, Payer, Lender, Creditor, Broker, Trustee,
Educational Institution and Barter
Exchange.
Large Food or Beverage A food or beverage operation that provides food or beverage for consumption
Establishment 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
because of errors encountered while processing the filer’s original file or
correction file.
Transmitter You are considered a Transmitter if you’re going to electronically file
information returns for other businesses. You may also file information returns
for your business, regardless of the number of locations.
This may be the employer or an agent of the employer.
Transmitter Control Code A five-character alphanumeric code assigned by the IRS to the transmitter
(TCC) 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 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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Sec. 1 Information Returns (IR) Application for Transmitter Control
Code (TCC)
.01 Information Returns (IR) Application for Transmitter Control Code (TCC)
All transmitters who file information returns electronically are required to request authorization to file
electronically. To transmit files electronically through Filing Information Systems (FIRE), you need a TCC
before you can create a FIRE Account on FIRE Test or Production System. Each user is required to create
their own FIRE Account for the EIN/TCC. You must have software, a service provider, or an in-house
programmer that will create the file in the proper format per the requirements and record layouts in this
publication. Scanned, PDF, PNG, TIF, GIF, JPG, Word, Excel formats won’t be accepted.
Date to submit: Submit your IR Application for TCC by November 1st of the year before information return(s)
are due to ensure you’re ready to electronically file. An IR Application for TCC receivedafter November1 st
may not be processed in time to meet your electronic filing needs. Allow 45 days for processing.
.02 Using the Online IR Application for TCC
If you’re new to electronically transmitting information returns to the IRS, you must apply for TCCs
using the IR Application for TCC located on the FIRE webpage.
The IR Application for TCC application requires a Social Security Number (SSN) or Individual Tax
Identification Number (ITIN) for system access and individual authentication. The IRS is aware that
foreign individuals who are acting on behalf of their foreign employer (e.g., Foreign Entities, Foreign
Financial Institutions, Qualified Intermediaries, etc.) may not be able to obtain an ITIN or SSN to
complete the IR Application for TCC application and is actively exploring options for this population of
filers to obtain a new TCC
If you’re using a third-party to prepare and transmit your information returns to IRS, you don’t need to
obtain a TCC.
The IR Application for TCC requires you to select your business/organization role, Transmitter, or
Issuer.
• Transmitter: A third-party sending the electronic information return data directly to the IRS
on behalf of any business. Note: If you’re transmitting returns for your own company, in
addition to transmitting returns on behalf of another business, you don’t need both the
Transmitter and Issuer role. You can file all returns as a Transmitter.
• Issuer: A business filing their own information returns regardless of whether they are
required to file electronically.
Before you can complete the IR Application for TCC, all Responsible Officials and Authorized
Delegate, if applicable, in the business or organization must create an online account. Refer to the
FIRE webpage for additional information and access IR Application for TCC for FIRE.
.03 Application Approval/Completed
When your IR Application for TCC is approved and completed, a five-character alphanumeric TCC is
assigned to your business. An approval letter will be sent via United States Postal Service (USPS) to the
address listed on the IR Application for TCC, informing you of your TCC. You can also view your TCC on
the IR Application for TCC Summary Page. An IR Application for TCC is subject to review before approval
to transmit information returns electronically is granted. The TCC will take 48 hours once active to be ready
for use on FIRE. Allow 45 days for processing. A TCC won’t be issued over the telephone or via email. If
you don’t receive a TCC within 45 days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the
IRS.
Depending on the forms selected on the application, one or more TCCs will be assigned. Each TCC will be
issued in Production "P" and status of Active, Inactive, or Dropped.
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Electronically filed returns may not be transmitted through FIRE until a TCC has been approved and assigned.
Reminder: 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.
.04 Revise Current TCC Information
As changes occur, you must update and maintain the IR Application. Access the IR Application for
TCC on the FIRE webpage.
.05 Do I Need More than One TCC?
Only one TCC is required if you’re only filing Form 8027. The TCC is used to catalog files as they are received.
The Form 8027 requires a single TCC; therefore, only submit one IR Application for TCC. There is no need to
request an additional TCC.
An additional TCC is required for each of the following types of returns. Use the IR Application for TCC on
the FIRE webpage:
• Forms 1097,1098, 1099, 3921, 3922, 5498, and W-2G (Refer to Publication 1220)
• Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (Refer to Publication
1187)
Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred
Vested Benefits (Refer to Publication 4810 )
The IRS encourages transmitters who file for multiple issuers to submit one application and use the assigned
TCC for all issuers. The purpose of the TCC is to identify the business acting as the transmitter of the file. As
a transmitter you may transmit files for as many companies as you need under the one TCC. The information
return data will be contained in the file itself. Some service bureaus will transmit files using their TCC, while
others will require filers to obtain a TCC of their own.
A TCC used to file Form 8027 can be used to submit 1,000 files per year. If the TCC exceeds 1,000, an
additional TCC can be requested via the IR Application TCC. To limit the number of TCCs needed, the IRS
encourages electronic filers to batch their files.
.06 Deleted TCC
Your TCC will remain valid if you transmit information returns or request an extension of time to file
information returns electronically through the FIRE System. If you don’t use your TCC for three consecutive
years, your TCC will be deleted. Once your TCC is deleted it can’t be reactivated. You’ll need to submit a
new IR Application for TCC located on the FIRE webpage.
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Sec. 2 Connecting to FIRE System
You must obtain a TCC before you can establish a FIRE account to transmit files through the FIRE Systems
(Production and Test). The system will prompt you to create your User ID, password, 10-digit Personal
Identification Number (PIN) and secret phrase. Each user should create their individual FIRE account and login
credentials. Multiple FIRE accounts can be created under one TCC. Refer to the FIRE webpage for additional
information on account creation. The FIRE Production System and the FIRE Test System are two different sites
that don’t communicate with each other. If you plan on sending a production file and a test file, you’ll need an
account on each system.
You must enter your TCC, EIN and Business Name exactly as it currently appears on your IR Application for
TCC. Once you log in, your information will fill in automatically when you submit files.
Connecting to the FIRE System
1st Time Connection to FIRE Production and Returning User to FIRE Production and Test
Test Systems: Systems:
• Click “Create New Account” • Click “Log On”
• Input TCC, EIN and Company Name • Enter the TCC
• Create User ID • Enter the EIN
• Create and verify password and click “Create” • Enter the Company Name
• Input required information and click “Submit” • Enter the User ID (not case sensitive)
• If the message “Account Created” is received, • Enter the Password (case sensitive)
click “OK” • Read the bulletin(s)
• Create and verify the 10-digit self-assigned PIN Password Criteria
and click “Submit” • Must contain a minimum of 8 characters
• If the message “Your PIN has been successfully • Limited to a maximum of 20 characters
created!” is received, click “OK” • Must contain at least one special
• Create and verify the Secret Phrase along with character #?!@$%^&*., -
validation fields and click “Create” • Must contain at least one upper case
• If the message “Create Secret Phrase-Success” letter (alpha character)
is received, click “OK” • Must contain at least one lower case
• You will be logged out automatically and will letter (alpha character)
need to log back in to confirm User Account was • Must contain at least one number
successfully created. (numeric character)
• If one of the following error messages are • Passwords must be changed every 90
received check secret phrase criteria and days; the previous 24 passwords can’t
retry, or check the spelling of your secret be used
phrase. Error messages are: • Passwords can’t contain the User ID or
• Invalid Secret Phrase. Secret Phrase Username
does not meet the Secret Phrase
requirements.
• Invalid Verify Secret Phrase. Secret
Phrase does not meet the Secret Phrase
Requirements.
• Secret phrases do not match.
Note: If you’re using SPAM filtering software,
configure it to allow an email from fire@irs.gov
and irs.e-helpmail@irs.gov.
Note: If you have a FIRE System Account (Production and Test) with an established Secret Phrase and
forgot your password, you may reset your password by using your established Secret Phrase.
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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”
• “Submit”
• Verify and 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
fire.test.irs.gov).
• Enter the 10-digit PIN
• “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. It is recommended you print the page for your records. If this page isn’t displayed
on your screen, we probably didn’t receive the file. To verify, go to “Check File Status” option on the main
menu. We received the file if the filename is displayed, and the count is equal to ‘0’ and the results
indicate “Not Yet Processed.”
Checking the Status of Your File
It is the transmitter’s responsibility to check the status of submitted files. If you don’t 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” – The default selection to the File Status drop down is, “All Files.”
When “All Files” is selected, a valid date range is required. The date range can’t exceed three
months.
Note: During peak filing periods, the timeframe for returning file results may be more than two days.
File Status Results:
• Good - 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 TSO within this
timeframe.
• 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 aren’t available. Check back in a
few days.
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Sec. 3 Electronic Specifications
.01 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 isn’t affiliated with any other IRS
electronic filing programs. Filers must obtain separate approval to participate in different programs.
The FIRE Production System doesn’t provide fill-in forms, with the exception of:
• Form 8809, Application for Extension of Time to File Information Returns
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
aren’t 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.
.02 FIRE System Internet Security Technical Standards
FIRE System Internet Security Technical Standards are:
• HTTP 1.1 Specification.
• TLS 1.2 is implemented using SHA and RSA 1024 bits during the asymmetric handshake.
The Filing Information Returns Electronically (FIRE) Production and Test System server no longer supports
Secure Socket Layer (SSL) 3.0 as one of the FIRE System’s Internet Security Technical Standards.
Transmitters using IE 6.0 or lower as their browser may have problems logging in and connecting to the FIRE
System. Follow the steps below to connect and upload a file:
• Go to Tools > Internet Options > Advanced
• Scroll down and find Security
• Uncheck both SSL 2.0 and SSL 3.0
• Check TLS 1.2 and select “Apply”
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Sec. 4 Electronic Submissions
.01 Electronic Submissions
The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to
the FIRE webpage.
Standard ASCII code is required for all files. The time required to transmit files varies depending upon
your type of connection to the internet.
The acceptable file size for the FIRE Systems can’t exceed one million records per file. If the file exceeds the
limit, the file will be rejected. We recommend you visit the FIRE webpage at https://www.irs.gov/e-file-
providers/filing-information-returns-electronically-fire for the latest system status, updates, and alerts.
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 can’t accept self-
extracting zip files or compressed files containing multiple files.
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, and Test)
• Transmitter Control Code (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 IRSassigned
filename would be ORIG.44444.0001.
.02 File Definitions
It is important to distinguish between the specific types of files:
• Original file — Contains information returns that haven’t been previously reported to the IRS.
• Correction file — Contains corrections for information returns that were successfully processed by
the IRS with a status of “Good” and it has been more than 10 calendar days since the file was
transmitted to the IRS, and you then identified an error with the file. 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 have been made, transmit the entire file through the FIRE Production
System as a “Replacement file”.
• Test File — Contains data that is formatted to the specifications in the Publication 1239 and can only
be sent through the FIRE Test System at https://fire.test.irs.gov/. Don’t transmit live data in the
FIRE Test System.
.03 Submission Responses
The results of your electronic transmission(s) will be sent to the email address that was provided on the
“Verify your Filing Information” screen within two days after a file has been submitted. If using email-filtering
software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any
email auto replies to these email addresses.
Note: Processing delays may occur during peak filing timeframes, and you may not get results within
two business days.
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It is the filer’s responsibility to check the status of the file. See Part B. Sec. 2, Connecting to FIRE System -
Checking the Status of Your File. If a file is bad, the transmitter must return to https://fire.irs.gov/ or
https://fire.test.irs.gov/ to identify the errors. At the main menu select “Check File Status.” Make necessary
changes and resubmit as a Replacement file. You have 60 days from the original transmission date to send
a good Replacement file. The 60-day timeframe only applies to files originally filed electronically.
Note: If an acceptable Replacement file is received within 60 days, the transmission date for the Original file
will be used for penalty determination. Original files submitted after the due date or acceptable Replacement
files sent beyond the 60 days may result in a late filing penalty.
If the file is good, it is released for mainline processing after ten calendar days from receipt. Contact the IRS
by telephone at 866-455-7438 within the ten-day timeframe to stop processing. When you call, you must
indicate if you want the file “Closed,” with no Replacement file or “Made Bad” so that you can send a
Replacement file. You’ll need your TCC and employer identification number (EIN).
Sec. 5 Test Files
Transmitters aren’t 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. See Part B. Sec. 2, Connecting to FIRE System for more
information.
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.
Provide a valid email address on the “Verify Your Filing Information” page. You’ll be notified of your file
acceptance by email within two days of submission. When using email-filtering software, configure software
to accept email from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email
addresses.
It is the transmitter's responsibility to check the results of the submission. See Part B. Sec. 2, Connecting to
FIRE System - Checking the Status of Your File.
Note: During peak filing periods, the timeframe for returning file results may be more than two days. The
following results will be displayed:
“Good” – TEST data you submitted is ACCEPTABLE
“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 aren’t available. Check back in a few days.
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Sec. 6 Accuracy of Data and Common Problems
.01 Accuracy of Data
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:
• 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 doesn’t agree
with the address, it will result in a file status of “Bad.”
• Field Positions 260-271 — Charge 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.
Don’t 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 — shouldn’t 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 2023, don't include tips received by employees in December 2022, but not
reported until January 2023. However, include tips received by employees in December 2023, but
not reported until January 2024.
• 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 shouldn’t 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. Don’t include state or local taxes in gross
receipts. If you don’t 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 wouldn’t 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 344-347 unless the IRS has issued a determination letter at a lower
rate.
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.02 Common Problems
Item Issue Resolution
1 You haven’t received a file status To receive emails concerning files, processing results,
email. reminders and notices, set the SPAM filter to receive email
from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any
email auto replies to these email addresses.
Check the 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 don’t know the status of Generally, the results of a file are posted to the FIRE System
your submission. within two days. If the correct email address was provided on
the “Verify Your Filing Information” screen when the file was
uploaded, an email will be sent regarding the File Status. If
the results in the email indicate “Good” and the “Count of
Payees” is correct, the filer is finished with this file. If any
other results are received, 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
shouldn’t be processed, filers should contact the IRS within
ten calendar days from the transmission of the file. You must
state if you want the file made bad or closed.
3 You received a file status of If a file is "Bad", make necessary changes and resubmit as a
“Bad.” Replacement file. You have 60 days from the original
transmission date to send a good Replacement file.
Note: If an acceptable Replacement file is received within 60
days, the transmission date for the Original file will be used
for penalty determination. Original files submitted after the
due date, or an acceptable Replacement file sent beyond the
60 days may result in a late filing penalty.
4 You received an error that more Only compress one file at a time. For example, if there are
than one file is compressed ten uncompressed files to send, compress each file
within the file. separately and send ten separate compressed files.
5 You resent your entire file as a Only send those returns that need corrections, not the entire
Correction after only a few file. See Part A. Sec. 9, Corrected Returns.
changes were made.
6 You received an error that the All files submitted electronically must be in standard ASCII
file submitted was in EBCDIC code.
format.
7 You receive a TCC/TIN Enter the TIN of the company assigned to the TCC.
mismatch error when entering
your TCC/TIN combination in
your FIRE Account.
8 Transmitter sent the wrong file. Contact the IRS at 866-455-7438 (toll-free). The IRS may be
able to stop the file before it is processed. Listen to all
options before making your selection.
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Item Issue Resolution
9 You sent a file that is in the Contact the IRS at 866-455-7438 (toll-free) to identify options
"Good" status, and you want to available. The IRS may be able to close the file or change the
send a different file in place of status to "Bad". Listen to all options before making your
the previous one. selection.
10 You sent a file in PDF format. All files submitted electronically must be in standard ASCII
code. If you have software that is supposed to produce this
file, contact the software company to see if their software has
the ability to produce a file in the proper format.
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| Part C Record Format Specifications and Record Layouts |
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Sec. 1 General
If the file doesn’t 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.
Don’t use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric
characters. If the field isn’t used, fill with zeros (0).
Note: The only allowable characters in the name and address fields are alphas, numerals, and blanks.
Punctuation marks such as periods, hyphens, ampersands, slashes, and commas aren’t 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 Layout
Field Field Title Length Field Description and Information
Position
1 Establishment 1 Required. This single digit indicator identifies the kind of
Type establishment. Enter the number which best describes the
type of establishment, as shown below:
Indicator Usage
An establishment that serves evening meals
1 only (with or without alcoholic beverages)
An establishment that serves evening meals
2 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
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Form 8027 – Record Layout
Field Field Title Length Field Description and Information
Position
2-6 Establishment 5 Required. Enter a five-digit number to identify individual
Numbers 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, don’t 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 40 Required. Enter the name of the establishment.
Name Allowable characters are alphas, numerals, and blanks.
Left justify the information and fill unused positions with
blanks.
47-86 Establishment 40 Required. Enter the address of the establishment. The
Street street address should include the number, street,
Address apartment, or suite number (use a post office box only if
mail isn’t delivered to a street address).
Allowable characters are alphas, numerals, and blanks.
Left justify the information and fill unused positions with
blanks.
87-111 Establishment 25 Required. Enter the city, town, or post office.
City Allowable characters are alphas, numerals, and blanks.
Left justify the information and fill unused positions with
blanks.
112-113 Establishment 2 Required. Enter the state code from the State & U.S.
State Territory Abbreviations table in Part A. Sec. 11, State
Abbreviations.
114-122 Establishment 9 Required. Enter the complete nine-digit ZIP Code of the
ZIP Code 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 9 Required. Enter the nine-digit number assigned to the
Identification employer by the IRS. Don’t enter hyphens, alphas, all 9s or
Number all zeros.
Numeric characters only.
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Form 8027 – Record Layout
Field Field Title Length Field Description and Information
Position
132-171 Employer 40 Required. Enter the name of the employer as it appears on
Name Form 941. Any extraneous information must be deleted.
Allowable characters are alphas, numerals, and blanks.
Left justify the information and fill unused positions with
blanks.
172-211 Employer 40 Required. Enter the mailing address of the employer. The
Street street address should include the number, street,
Address apartment, or suite number (use a post office box only if
mail isn’t delivered to a street address).
Allowable characters are alphas, numerals, 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, numerals, and blanks.
Left justify the information and fill unused positions with
blanks.
237-238 Employer 2 Required. Enter the state code from the State & U.S.
State Territory Abbreviations table in Part A. Sec. 11, State
Abbreviations.
239-247 Employer ZIP 9 Required. Enter the complete nine-digit ZIP Code of the
Code 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.
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. Don’t 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 isn’t
utilized.
260-271 Charged 12 Required. Enter the total sales for the calendar year other
Receipts 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.6, Accuracy of Data
and Common Problems for information that is more
detailed.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
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Form 8027 – Record Layout
Field Field Title Length Field Description and Information
Position
272-283 Service 12 Required. Enter the total amount of service charges less
Charges Less than 10 percent added to customers’ bills and distributed to
Than 10 your employees for the calendar year. Service charges
Percent added to the bill aren’t tips since the customer doesn’t have
a choice. Service charges are treated as wages when
distributed to the employees and are included on Form W-
2.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
284-295 Indirect Tips 12 Required. Enter the total amount of tips reported by
Reported indirectly tipped employees (e.g., bussers, service
bartenders, cooks) for the calendar year. For more detailed
information, see Part B. Sec. 6, Accuracy of Data and
Common Problems.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
296-307 Direct Tips 12 Required. Enter the total amount of tips reported by
Reported directly tipped employees (e.g., servers, bartenders) for the
calendar year. For more detailed information, see Part B.
Sec. 6, Accuracy of Data and Common Problems.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
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Form 8027 – Record Layout
Field Field Title Length Field Description and Information
Position
308-319 Total Tips 12 Required. Enter the total amount of tips reported by all
Reported employees (both indirectly tipped and directly tipped) for
the calendar year. For more detailed information, see Part
B. Sec.6, Accuracy of Data and Common Problems.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
320-331 Gross 12 Required. Enter the total gross receipts from the provision
Receipts of food and beverages for this establishment for the
calendar year. Don’t 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. 6, Accuracy
of Data and Common Problems.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
332-343 Tip 12 Required. Enter the amount determined by multiplying
Percentage Gross Receipts for the year (field positions 320-331) by the
Rate Times Tip Percentage Rate (field positions 344- 347). For
Gross example:
Receipts
Value of Gross Receipts =000045678900
Tip Percentage Rate =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. 6, Accuracy of Data and
Common Problems.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
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Form 8027 – Record Layout
Field Field Title Length Field Description and Information
Position
344-347 Tip 4 Required. Enter 8 percent (as 0800) unless a lower rate
Percentage has been granted by the IRS. A copy of the determination
Rate letter must follow the electronic submission. See Part A.
Sec. 6, .02 Allocation of Tips.
Numeric characters only. Don’t 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.6, Accuracy of Data
and Common Problems.
Numeric characters only. Don’t 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
isn’t utilized, enter zeros.
360 Allocation 1 Required. Use the following list to enter the allocation
Method 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
361-364 Number of 4 Required. Enter the total number of directly tipped
Directly employees who worked at the establishment during the
Tipped calendar year. This is the cumulative total number (must be
Employees 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 5 Required. Enter the five-digit Transmitter Control Code
Control Code assigned by the IRS. Alpha and numeric characters.
(TCC)
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Form 8027 – Record Layout
Field Field Title Length Field Description and Information
Position
370 Corrected 1 Required. Enter blank for an original return. Enter “G” for
8027 Indicator a corrected return. A corrected return must be a
completely new return replacing the original return. Alpha
character only.
371 Final Return 1 Required. Enter the appropriate code:
Indicator Code Usage
F This is the last time the employer will file
Form 8027
N This isn’t the last time the employer will file
Form 8027
Don’t enter a blank.
372 Charge Code 1 Required. Enter the appropriate code:
Indicator Code Usage
1 Your establishment accepts credit cards, debit
cards or other charges
2 Your establishment doesn’t accept credit cards,
debit cards or other charges
373-374 Blank 2 Enter blanks.
375-378 Tax Year 4 Required. Enter the four-digit tax year. Numeric
characters only.
379 Prior Year 1 Required. Enter a “P” only if reporting prior year data;
Indicator otherwise, enter a blank. Alpha character only.
380 Test File 1 Required for test files only. Enter “T” if this is a test file;
Indicator otherwise, enter a blank.
381-410 Reserved 30 Enter blanks.
411-418 Record 8 Required. Enter the number of the record as it appears
Sequence within the file. The first record in the file will be “1” and
Number 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.
Right justify numbers with leading zeros in the field.
419-420 Blank 2 Enter blanks or CR/LF characters.
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Sec. 3 Record Layout
Form 8027 — Record LayoutForm 8027 – Record Layout
Establishment Establishment Establishment Establishment Establishment
Type Numbers Name Street Address City
1 2-6 7-46 47-86 87-111
Establishment Establishment Employer Employer Name Employer Street
State ZIP Code Identification Address
Number
112-113 114-122 123-131 132-171 172-211
Employer City Employer State Employer ZIP Charged Tips Charged
Code Receipts
212-236 237-238 239-247 248-259 260-271
Service Charges Indirect Tips Direct Tips Total Tips Gross Receipts
Less Than 10 Reported Reported Reported
Percent
272-283 284-295 296-307 308-319 320-331
Tip Percentage Tip Percentage Allocated Tips Allocation Number of
Rate Times Rate Method Directly Tipped
Gross Receipts Employees
332-343 344-347 348-359 360 361-364
Transmitter Corrected 8027 Final Return Charge Card Blank
Control Code Indicator Indicator Indicator
(TCC)
365-369 370 371 372 373-374
Tax Year Prior Year Test File Reserved Record Sequence
Indicator Indicator Number
375-378 379 380 381-410 411-418
Blank or CR/LF
419-420
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| Part D Extension of Time |
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Sec. 1 Extension of Time
.01 Application for Extension of Time to File Information Returns (30-day automatic)
An application for extension of time to file information returns covered by Form 8809 must be filed by the due
date of the return for which the extension is being requested. A separate extension application is required for
each issuer/filer.
Form W-2 and Form 1099-NEC reporting Nonemployee Compensation can only request a non-automatic
extension of time and must be filed on paper Form 8809. An automatic 30-day extension isn’t available.
Treasury Decision (TD) 9838.
The IRS encourages the issuer/filer community to utilize electronic filing via the FIRE Production System
(options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an
extension of time to file information returns:
Method How To Notification
Electronic File A request for an extension of time to file information Transmitters requesting
Transmission returns may be filed electronically by transmitting an an extension of time via
electronic extension file. Files must be formatted an electronic file will
Note: A TCC is based on the Extension of Time Record Layout. receive the file status
required. Refer to Part Scanned or PDF documents won’t be accepted. results online.
B. Sec. 1, Information
Returns (IR) Note: This option can’t be used to request non-
Application for automatic extensions for Form W-2, Form 1099-
Transmitter Control NEC, and additional 30-day extensions. Refer to
Code (TCC) Form 8809 instructions.
Online submission of Fill-in Form 8809 may be completed online via the Forms 8809 completed
Extension of Time to FIRE Production System at https://fire.irs.gov/. online receive an instant
File Information From the Main Menu click “Extension of Time acknowledgement on
Returns Request” and then click “Fill-in Extension screen if forms are
Form.” To complete the submission, enter your completed properly and
valid 10-digit PIN. timely.
Refer to Part B. Sec. 2 Connecting to FIRE.
Note: This option can’t be used to request non-
automatic extensions for Forms W-2 or Form 1099-
NEC, and additional 30-day extensions. Refer to
Form 8809 Instructions.
Paper submissions of Form 8809 will be available on www.irs.gov/forms- Approval letters won’t be
Form 8809, pubs. issued for automatic and
Application for additional 30-day
• Extension requests submitted on an obsolete
Extension of Time to extension requests and
Form 8809 won’t be accepted.
File Information non-automatic extension
Returns • Mailing address: requests. Issuer/filer will
Department of the Treasury receive incomplete or
Internal Revenue Service denial letters when
Ogden, UT 84201-0209
applicable.
• Faxing is no longer an option.
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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’re using email filtering software, configure software to accept email
from fire@irs.gov and irs.e-helpmail@irs.gov. Turn off any email auto replies to these email addresses.
If the request for extension of time to file an information return is received beyond the due date of the
information return, the request 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.
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) and submit files containing only one TCC.
Extension of Time requests submitted through the FIRE System (Production Test) will require the entry of
your FIRE account PIN.
Note: Don’t electronically transmit tax year 2023 extension requests until the FIRE Production System is available.
For dates of availability, refer to the FIRE webpage.
.02 Extension of Time Record Layout
The following Record Layout contains the specifications to create a file to transmit extensions of time
requests electronically that include:
• Required 200-byte format.
• General Field Description with information to assist in completing each field.
Record Layout for Extension of Time
Field Position Field Title Length General Field Description
1-5 Transmitter 5 Required. Enter the five-character alphanumeric
Control Code Transmitter Control Code (TCC) issued by the IRS. Only
one TCC per file is acceptable.
Note: Positions 6 through 187 should contain information about the issuer or employer for whom the
extension of time to file is being requested. Don’t enter transmitter information in these fields.
6-14 Issuer TIN 9 Required. Enter the valid nine-digit EIN or SSN assigned
to the issuer. Don’t enter blanks, hyphens, or alpha
characters. All zeros, ones, twos, etc., will have the effect
of an incorrect TIN. For foreign entities that aren’t
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 Issuer Name 40 Required. Enter the name of the issuer whose TIN
appears in positions 6-14.
Left justify the information and fill unused
positions with blanks.
55-94 Second Issuer 40 Required. If additional space is needed, this field may be
Name used to continue name line information. Otherwise, enter
blanks. Example: c/o First National Bank. Left justify
information and fill unused positions with blanks.
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Field Position Field Title Length General Field Description
95-134 Issuer Address 40 Required. Enter the issuer’s address. The street address
should include the number, street, apartment, suite
number, or P.O. Box if mail isn’t delivered to a street
address. Left justify information and fill unused positions
with blanks.
135-174 Issuer City 40 Required. Enter the issuer’s city, town, or post office.
Left justify information and fill unused positions with
175-176 Issuer State 2 Required. Enter the issuer’s valid U.S. Postal Service
state abbreviation. Refer to Part A. Sec. 11, State
Abbreviations.
177-185 Issuer ZIP 9 Required. Enter the issuer’s ZIP Code. If using a five-
Code digit ZIP Code, left justify the information and fill unused
positions with blanks. Numeric characters
186 Document 1 Required. From the table below, enter the appropriate
Indicator (See document code that indicates the form for which an
Note below) extension of time is being requested.
Document Code
1097-BTC, 1098, 1098-C, 1098-E, 1098-F, 2
1098-T, 1098-Q, 1099-A, 1099-B, 1099-C,
1099-CAP, 1099-DIV, 1099-G, 1099-INT,
1099-K, 1099-LTC, 1099-LS, 1099-MISC,
1099-OID, 1099-PATR, 1099-Q, 1099-R,
1099-S, 1099-SA, 1099-SB, 3921, 3922, or
W-2G
5498 3
1042-S 4
8027 5
5498-SA 6
5498-ESA 7
1095-B 8
1094/1095-C 9
Note : Don’t 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 issuer, 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 issuer, submit
one record with “2” coded in this field.
187 Foreign Entity 1 Enter “X” if the issuer is a foreign entity.
Indicator
188-198 Blank 11 Enter blanks.
199-200 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
characters.
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Extension of Time Record Layout
Transmitter Issuer TIN Issuer Name Second Issuer Issuer Issuer City
Control Code Name Address
1-5 6-14 15-54 55-94 95-134 135-174
Issuer State Issuer ZIP Document Foreign Entity Blank Blank or
Code Indicator Indicator CR/LF
175-176 177-185 186 187 188-198 199-200
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| Part E Exhibits |
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Exhibit 1 Publication 1239 Tax Year 2023 Revision Updates
Date Locations Updates
04/05/2024 Page 20 Part B. Data Communication - Sec. 4
Electronic Submissions - .01 Electronic
Submissions - Added “Standard ASCII code
is required for all files.”
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