: No punctuation should be used in the address block, except for the hyphen used in a ZIP+4 code (e.g., 12345-6789).

: Must end in .ZIP , .RPT, or .TXT and follow Windows naming conventions (no spaces).

: The file must be created in a text-based application using ANSI encoding .

According to the New York State Department of Taxation and Finance , electronic files must adhere to these standards:

: "Print files" (files that include printer control characters) are not acceptable. Alternative Context: Mailing & ZIP+4