LINCtapes are written in fixed sized blocks with a block number for reading in both forward and reverse direction. Both the number of words per block and the block numbers varied between tapes and operating systems. The format of LINCtapes images is all the data words from the tape blocks followed by the number of words per block, the first block number, and the first reverse block number as 16 bit values. Currently no emulator can read this format. The tapes can be converted to the 129 words per block format that the SIMH emulator can read as DECtape (.tu56) images.
Most other emulators can't read this format. The DECtape images can also be converted to an image format which can be used as a RK05 image under most of the emulators. This is 128 words per block with the unused 129th word discarded.
These tapes can only be accessed as non system tapes under an emulator, they will not be bootable until a PDP-12 emulator is created.
In both converted formats the unused blocks at the begining and end of the tape are discarded.