Put !MIC$ followed by a space anywhere in the line. The !MIC$ characters are the first nonblank characters in the line (actually, non-whitespace).
Directives are listed after the space.
An initial directive line has a blank, tab, or newline in the position immediately after the !MIC$.
A continuation directive line has a character other than a blank, tab, or newline in the position immediately after the !MIC$.
Thus, !MIC$ in columns 1 through 5 works for both free and fixed.
Example: Directive with continuation lines (DOALL directive and parameters.)
C$PAR DOALL !MIC$& SHARED( a, b, c, n ) !MIC$& PRIVATE( i ) DO i = 1, n a(i) = b(i) * c(i) END DO
Example: Same directive and parameters, with no continuation lines.
C$PAR DOALL SHARED( a, b, c, n ) PRIVATE( i ) DO i = 1, n a(i) = b(i) * c(i) END DO