The major purpose for the grouping is to confine individual file size to a manageable level under most hardware and software environments.
Some companies have their tax forms completed by payroll tax firms or accountants.
This field will denote such information if available and as it pertains to the Employer Address. This address may consist of a corporate headquarter, an accountant's office, or the address of a payroll tax firm. Therefore, firms listed in a particular municipality may show an address elsewhere in the state, in another state, or that of a professional accounting service. The municipality in which the employer is listed, however, is believed to be the actual physical location of the covered establishment. The computerized file from which the employer listings have been drawn is not completely systematized in terms of its record layout.