DO NOT enclose fields in quotes or use comma delimiters. An external label must be affixed to the diskette indicating the employer's name, federal EIN number, contact name and phone. The tape must conform to specification for Header and DATA Record Layout below. Tapes must contain one header record per physical file. An external label indicating the employer's name, federal EIN number, contact name and phone is required.
All fields are in upper-case alphanumeric format, left justified with trailing spaces.