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Illinois Department of Revenue Electronic W-2c Correction Specifications EFW2C File Layout Header Record Layout Header Record is optional. If submitted it must be the first record in the file. Position Field Name Length Specifications 1 - 12 Record Identifier Constant HEADER 13 - 21 Tax Form Constant ILEFW2C 22 - 30 Reserved / Filler Space Fill. Submitter / Transmitter Information Transmitter Use. Position Field Name Length Specifications 1 - 12 .

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