Publication 1220	Specifications for Electronic Filing of Forms
	1097, 1098, 1099, 3921, 3922, 5498, and W -2G

	Tax Year 2019

Publication 1220 (Rev. 9-2019) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov

2. Last updated 11-1-2019

First Time Filers Quick Reference Guide

1. Submit Form 4419, Application for Filing Information Returns Electronically (FIRE), to request authorization to file Forms 1097, 1098 Series, 1099 Series, 3921, 3922, 5498 Series, 8027, 8955-SSA, 1042-S, and W-2G electronically through the Filing Information Returns Electronically (FIRE) System. Allow a 45-day processing timeframe prior to the earliest information return due date. Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the Internal Revenue Service (IRS). If your application is approved, a Transmitter Control Code (TCC) will be assigned to your business and sent by U.S. Postal Service to the mailing address on Form 4419. If the electronically transmitted documents are determined to be invalid, the IRS has the authority to revoke the TCC and terminate the release of files. Refer to Part B. Sec.1, Application for Filing Information Returns Electronically.

Note: The FIRE System does not provide fill-in forms for information returns. Transmitters must have software, an in-house programmer, or a third-party transmitter to put the file in the standard ASCII format. We do not accept scanned or PDF documents.

2. Electronic Filing - You are required to establish an account on the FIRE System before transmitting files electronically. For more information on creating a User ID, password, PIN, secret phrase, and connecting to the FIRE System, refer to Part B. Data Communications.

Note: The FIRE Production System and FIRE Test System do not communicate. You must create and maintain a separate account for each FIRE System.

3. File Format - The format must conform to the specifications found in Part C. Record Format Specifications and Record Layouts. In order to transmit files electronically through FIRE, you must have software, a service provider, or an in-house programmer that will create the file in the proper format per the requirements and record layouts in this publication. To find software providers, perform an internet search with the keywords, “Form 1099 software providers.”

4. Test Files - Filers are generally not required to submit a test file; however, the IRS encourages the submission of a test file for all new electronic filers to test hardware and software. Refer to Part B. Sec. 7, Test Files. A test file is required only when applying to participate in the Combined Federal/State Filing Program. Refer to Part A. Sec. 12, Combined Federal/State Filing Program (CF/SF).

5. Common Problems - Review Part B. Sec. 8, Common Problems, to avoid common processing and/or format errors before submitting your file.

6. Assistance - Contact the IRS at 866-455-7438 (toll-free). (Monday through Friday). Note: Listen to all options before making your selection.

7. The following is a list of related instructions and forms for filing information returns electronically:

General Instructions for Certain Information Returns

Form 4419, Application for Filing Information Returns Electronically (FIRE)

Form 8508, Request for Waiver from Filing Information Returns Electronically

Form 8809, Application for Extension of Time To File Information Returns

8. Important filing guidance for tax year 2019 for Form 1099-MISC with non-employee compensation (NEC) - Refer to Part A. Sec. 7, Form 1099-MISC NEC Filing Guidance for Tax Year 2019.

3

Table of Contents

First Time Filers Quick Reference Guide ................................................................................................................	3
Table of Contents ...................................................................................................................................................	4

Part A. \| Introduction and General Information		7
Sec. 1 Introduction .................................................................................................................................................		9
Sec. 2 Purpose ......................................................................................................................................................		10
Sec. 3 What’s New for Tax Year 2019 ....................................................................................................................		11
Sec. 4 Communicating with the IRS .......................................................................................................................		13
Sec. 5 Additional Resources ..................................................................................................................................		14
Sec. 6 Filing Requirements, Retention Requirements, and Due Dates ....................................................................		15
.01	Filing Requirements ..................................................................................................................................	15
.02	Retention Requirements ...........................................................................................................................	15
.03 Due Dates ................................................................................................................................................		16
Sec. 7 Form 1099-MISC NEC Filing Guidance for Tax Year 2019 ..........................................................................		17
Sec. 8 Extensions ..................................................................................................................................................		17
Sec. 9 Form 8508, Request for Waiver from Filing Information Returns Electronically .............................................		18
Sec. 10 Penalties Associated with Information Returns...........................................................................................		18
Sec. 11 Corrected Returns .....................................................................................................................................		19
.01	General Information ..................................................................................................................................	19
.03	Specifications for Filing Corrected Returns Electronically ..........................................................................	20
.04	Corrections and Penalties .........................................................................................................................	20
.05	Corrected Returns Procedures ..................................................................................................................	21
Sec. 12 Combined Federal/State Filing (CF/SF) Program .......................................................................................		23
.01	General Information ..................................................................................................................................	23
.02	Participation in CF/SF Program .................................................................................................................	24
Sec. 13 State Abbreviation Codes and APO/FPO Addresses .................................................................................		26
.01	State Abbreviation Codes .........................................................................................................................	26
.02 APO and FPO Addresses .........................................................................................................................		27
Sec. 14 Definition of Terms ....................................................................................................................................		27

Part B. \| Data Communication			29
Sec. 1	Form 4419, Application for Filing Information Returns Electronically ............................................................		31
.01		Form 4419, Application for Filing Information Returns Electronically ..........................................................	31
.02		Mandate to Electronically File Form 4419 ..................................................................................................	31
.03		Application Approval .................................................................................................................................	31
.04		Revise Current TCC Information ...............................................................................................................	32
.05 Do I Need More than One TCC? ...............................................................................................................			32
.06		Deleted TCC .............................................................................................................................................	32
Sec. 2	User ID, Password, and PIN Requirements .................................................................................................		33
Sec. 3	Secret Phrase .............................................................................................................................................		33

4

Table of Contents (continued)

Sec. 4 Connecting to FIRE35

Sec. 5 Electronic Specifications38

.01 FIRE System.38

.02 FIRE System Internet Security Technical Standards38

Sec. 6 Electronic Submissions39

.01 Electronic Submissions39

.02 File Definitions39

.03 Submission Responses40

Sec. 7 Test Files41

Sec. 8 Common Problems42

Sec. 9 Common Formatting Errors44

Part C. | Record Format Specifications and Record Layouts45

File Format47

Sec. 1 Transmitter “T” Record General Field Descriptions48

General Field Descriptions48

Sec. 2 Payer “A” Record53

General Field Descriptions53

Sec. 3 Payee “B” Record76

General Field Descriptions76

Sec. 4 End of Payer “C” Record139

General Field Descriptions139

Sec. 5 State Totals “K” Record141

General Field Descriptions141

Sec. 6 End of Transmission “F” Record143

General Field Descriptions143

Part D. | Extension of Time145

Sec. 1 Extension of Time147

.01 Application for Extension of Time to File Information Returns (30-day automatic)147

Part E. | Exhibits153

Exhibit 1 Name Control155

Exhibit 2 Publication 1220 Tax Year 2019 Revision Updates161

5

6

Part A. | Introduction and General Information

7

8

Sec. 1 Introduction

This publication outlines the communication procedures and transmission formats for the following information returns:

Form 1097-BTC, Bond Tax Credit

Form 1098, Mortgage Interest Statement

Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

Form 1098-E, Student Loan Interest Statement

Form 1098-F, Fines, Penalties and Other Amounts

Form 1098-Q, Qualifying Longevity Annuity Contract Information

Form 1098-T, Tuition Statement

Form 1099-A, Acquisition or Abandonment of Secured Property

Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

Form 1099-C, Cancellation of Debt

Form 1099-CAP, Changes in Corporate Control and Capital Structure

Form 1099-DIV, Dividends and Distributions

Form 1099-G, Certain Government Payments

Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments

Form 1099-INT, Interest Income

Form 1099-K, Payment Card and Third Party Network Transactions

Form 1099-LS, Reportable Life Insurance Sale

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

Form 1099-MISC, Miscellaneous Income

Form 1099-OID, Original Issue Discount

Form 1099-PATR, Taxable Distributions Received From Cooperatives

Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 & 530)

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Form 1099-S, Proceeds From Real Estate Transactions

Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

Form1099-SB, Seller’s Investment in Life Insurance Contract

Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan under Section 423(c)

Form 5498, IRA Contribution Information

Form 5498-ESA, Coverdell ESA Contribution Information

Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

Form W-2G, Certain Gambling Winnings

9

Sec. 2 Purpose

The purpose of this publication is to provide the specifications for filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G electronically with the IRS including the requirements and specifications for electronic filing under the Combined Federal/State Filing Program (CF/SF). Additionally, this publication provides specifications to submit an automatic 30-day extension of time to file certain information returns.

Generally, boxes on paper forms correspond with fields used for the electronic file; however, if the form and field instructions do not match, the guidance in this publication supersedes form instructions. Electronic reporting of information returns eliminates the need for electronic filers to file paper documents with the IRS. Do not send copies of paper forms to the IRS for any forms filed electronically as this will result in duplicate filing which may result in penalty notices.

The FIRE System can accept multiple files for the same type of return. For example, if a company has several branches issuing Forms 1099-INT, it is not necessary to consolidate all the forms into one transmission. Each file may be sent separately. Do not transmit duplicate data.

Note: Payers are responsible for providing statements to payees as outlined in the General Instructions for Information Returns.

10

Sec. 3 What’s New for Tax Year 2019

Updates to Publication 1220 after August 30, 2019, are listed in Part E. Exhibit 2, Publication 1220 Tax Year 2019 Revision Updates.

1.FIRE System Availability:

FIRE Production System Availability

	From:	Through:
Down for annual updates	December 6, 2019, 6 p.m. ET	January 7, 2020

Controlled launch	January 8, 2020, 8 a.m. ET	January 10, 2020, 4 p.m. ET

		Available 24 hours a day until
		end of year updates. Date to
Available	January 10, 2020	be determined and will be
		available on the FIRE
		webpage.
	FIRE Test System Availability
	From:	Through:

Down for updates	October 28, 2019	November 3, 2019

Available	November 4, 2019	December 6, 2019, 6 p.m. ET

Down for annual updates	December 6, 2019, 6 p.m. ET	January 1, 2020
		Date to be determined and will
Available	January 2, 2020	be available on the FIRE
		webpage.

Note: FIRE Systems (Production and Test) may be down for programming updates and maintenance every Wednesday and Sunday from 2 a.m. ET to 5 a.m. ET

2.Form 1098, Mortgage Interest Statement

Payee “B” Record:

o. Field Position 723-730 Mortgage Acquisition Date – New Field Position

o. Field Position 731-748 Blank – new Field Position

3. Form 1098-F, Fines, Penalties and Other Amounts – Filing Form 1098-F is not required until further notice. Notice 2018-23 (PDF), 2018-15 I.R.B. 474, suspends the section 6050X reporting requirement until the date specified in proposed regulations that the IRS intends to publish. Therefore, entities required to report do not need to file a Form 1098-F until further notice. For the latest information, visit Information Return Reporting for Federal Agencies. Publication 1220 provides Form 1098-F record layouts for tax year 2019 to be used pending the finalization of the regulations.

4. Form 1098-T, Tuition Statement

Payee “B” Record

o. Field Position 550 – Blank – Revised Field Title and Description

5. Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

Payee “B” Record:

p. Field Position 620 – Applicable Checkbox for Qualified Opportunity Fund (QOF) – New Field Position

11

Sec. 3 What’s New for Tax Year 2019 (continued)

6. Form 1099-G, Certain Government Payments

Payee “B” Record:

o. Field Position 544 - Second TIN Notice (Optional) – New Field Position

o. Field Position 545-546 – Blank – Revised Field Position

7. Form 1099-PATR, Taxable Distributions Received from Cooperatives

Payer “A” Record

o. Field Position 28-43 – Amount Code B – New code for Qualified Payments

8. Part A. Sec 12 .02 Participation in CF/SF Program – New subsection

9. Form 4419, Application for Filing Information Returns Electronically

As of October 1, 2019, Form 4419 is mandated to be electronically filed when requesting an original TCC. Submit an online Fill-in Form 4419 located within the FIRE System at https://fire.irs.gov/.

Refer to Part B. Sec. 02. Mandate to Electronically File Form 4419.

Form 4419 (Rev 9-2019) will be available on irs.gov.

12

Sec. 4 Communicating with the IRS

The Technical Services Operation (TSO) is available to payers, transmitters, and employers at the numbers listed below. When you call you will be provided guidance to essential elements pertaining to technical aspects for electronic filing through the FIRE Systems, self-help resources, and referrals to tax law topics on IRS.gov. Below are some examples of essential elements:

Form identification

How to obtain a form

Related publications for a form or topic

Electronic filing information returns

FIRE file status information and guidance

Contact TSO Monday through Friday 8:30 am - 5:30 pm ET. Listen to all options before making your selection.

866-455-7438 (toll-free)

304-263-8700 (International) (Not toll-free)

304-579-4827 for Telecommunications Device for the Deaf (TDD) (Not toll-free)

The IRS address for filing information returns electronically is https://fire.irs.gov/. The address to send a test file electronically is https://fire.test.irs.gov/.

You can also mail general inquiries regarding the filing of information returns and your comments or suggestions regarding this publication to:

Internal Revenue Service

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

13

Sec. 5 Additional Resources

The following are additional resources and information available for information returns:

Topic

Location

Electronic filing of Forms W-2

• Social Security Administration (SSA) website at

https://www.ssa.gov/ or call 800-772-6270 (toll-free) to obtain

the number of the SSA Employer Service Liaison Officer for

your area.

Forms and Publications

• Forms, Instructions & Publications on https://www.irs.gov/.

Form 4419, Application for Filing

• Apply online at https://fire.irs.gov/. Select Log On or Create

Information Returns Electronically

New Account. From the Main Menu Options select Fill-in Form

(FIRE)

4419.

Form 8508, Request for Waiver From

• Search Forms, Instructions & Publications on

Filing Information Returns

https://www.irs.gov/.

Electronically

Form 8809, Application for Extension

• Apply online at https://fire.irs.gov/. After logging in, select

of Time to File Information Returns

“Extension of Time Request” from the Main Menu Options.

• Search Forms, Instructions & Publications on

https://www.irs.gov/.

Internal Revenue Bulletin (IRB) -

• Refer to https://www.irs.gov/irb/.

The authoritative instrument for the

distribution of all types of official IRS

tax guidance; a weekly collection of

these and other items of general

interest to the tax professional

community.

Filing Information Returns

• Search for Filing Information Returns Electronically on

Electronically on https://www.irs.gov/.

https://www.irs.gov/.

Provides information on filing

information returns electronically

including transmissions, file

preparation, file naming, file status,

testing and more.

Mailing address for paper filing of

• Search for General Instructions for Certain Information Returns

information returns

on Forms, Instructions & Publications.

Payee/recipient questions on how to

• Search the Help tab on https://www.irs.gov/ for assistance with

report information return data

individual taxpayer returns or account related issues.

Quick Alerts

• In search box, type “Quick Alerts”; and select “Subscribe To

Quick Alerts” on https://www.irs.gov/.

14

Sec. 6 Filing Requirements, Retention Requirements, and Due Dates

.01 Filing Requirements

For instructions regarding Forms 1097, 1098, 1099, 3921, 3922, 5498, and W -2G, refer to the General Instructions for Certain Information Returns. The instructions include additional information about filing requirements, paper filing, and line instructions.

Filers of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G may be required to file electronically. Treasury Regulation Section 301.6011-2 provides that any person, including a corporation, partnership, individual, estate, or trust, who is required to file 250 or more information returns, must file such returns electronically. The 250 or more requirement applies separately for each type of return and separately to each type of corrected return. If you are required to file electronically, and this requirement causes an undue hardship, see Part A. Sec. 9, Form 8508, Request for Waiver from Filing Information Returns Electronically.

All filing requirements apply individually to each reporting entity as defined by its separate TIN. For example, if a corporation with several branches or locations uses the same employer identification number (EIN), the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly.

Note: All filers are encouraged to file information returns electronically even if they are not required to do so.

.02 Retention Requirements

Payers should retain a copy of information returns (or have the ability to reconstruct the data) for at least three years from the reporting due date with the following exceptions:

Returns reporting federal withholding should be retained for four years.

Retain a copy of Form 1099-C, Cancellation of Debt, for at least four years from the due date of the return.

15

Sec. 6 Filing Requirements, Retention Requirements, and Due Dates (continued)

.03 Due Dates

Forms 1097, 1098, 1099, 3921, 3922, and W-2G are filed on a calendar year basis. Form 5498, IRA Contribution Information, Form 5498-ESA, Coverdell ESA Contribution Information, and Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information, are used to report amounts contributed during or after the calendar year but no later than April 15.

Due Dates

Form	IRS	Recipient/Participant Copy
	Electronic
	Filing

1097-BTC	March 31	On or before the 15th day of the 2nd calendar month after the close of the calendar
		quarter (on or before May 15, August 15, November 15, and February 15 of the
		following year).

1098	March 31	January 31

1099	March 31	January 31
		February 15 for Forms 1099-B and 1099-S. This also applies to statements furnished
		as part of a consolidated reporting statement.

1099-MISC	January 31	January 31
reporting Non-
Employment
Compensation
(NEC) in
Box 7

1099-MISC	March 31	January 31
(No data in		February 15 for amounts reported in boxes 8 or 14
Box 7 for

NEC)

3921	March 31	January 31

3922	March 31	January 31

5498	May 31	January 31 – for FMV/RMD
		May 31 – for contributions

5498-SA	May 31	May 31

5498-ESA	May 31	April 30

W-2G	March 31	January 31

Note 1: If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next business day.

Note 2: Form 1099-MISC with data in box 7 for NEC is due January 31st.

The due date for Form 1099-MISC with no data in box 7 remains at February 28 (paper) and March 31 (electronic).

Note 3: Important filing guidance for Form 1099-MISC non-employee compensation (NEC) - Refer to Sec. 7 Form 1099-MISC NEC Filing Guidance for Tax Year 2019.

16

Sec. 7 Form 1099-MISC NEC Filing Guidance for Tax Year 2019

The Protecting Americans from Tax Hikes (PATH) Act of 2015 requires Forms 1099-MISC reporting non-employee compensation (NEC) in box 7 to be filed by January 31. This requirement does not affect the due date for

Forms 1099-MISC that do not report NEC, which must be filed by March 31 when filed electronically. Therefore, Form 1099-MISC has two possible due dates, depending whether it reports NEC.

After January 31, if you transmit a Form 1099-MISC reporting NEC with other Forms 1099-MISC that do not report NEC together with a single Payer ‘A’ Record, the IRS may inadvertently treat each form transmitted with the Payer ‘A’ Record as if it is subject to the section 6721 penalty for failure to file by January 31, even though many of the forms might not be due until March 31. In this case, the IRS may send you a proposed penalty notice, to which you may respond and clarify the content of the transmission in question. If no Form 1099-MISC transmitted with a single Payer ‘A’ Record reports NEC, the IRS systems will properly treat all forms in the transmission as due March 31.

Tax Year 2019:

If any of your Forms 1099-MISC reporting NEC will be filed after the January 31^st due date, separate the transmission of those Forms 1099-MISC from the transmission of any Forms 1099-MISC that do not report NEC and are not due until March 31, 2020. This procedure is for all Form 1099-MISC transmissions submitted after January 31^st. Transmitters should anticipate that their transmissions sent after January 31^st and include both a Form 1099-MISC reporting NEC and a Form 1099-MISC that does not report NEC with a single Payer ‘A’ Record, the IRS will treat each form transmitted with the Payer ‘A’ Record as if it is subject to the section 6721 penalty for failure to file by January 31st.

You can furnish each recipient with a single payee statement reporting all Form 1099-MISC payment types. Two separate recipient statements are not required, even if you report the NEC and non-NEC on two different forms filed with the IRS. Regardless of how you file with the IRS, you are required to furnish the payee statements by the recipient copy due date.

Sec. 8 Extensions

A 30-day extension of time to file information returns may be submitted by creating and transmitting an electronic file or fill-in form on the FIRE Production System, or submitting a paper Form 8809.

An additional 30-day extension of time to file information returns may be submitted if the initial 30-day extension was granted and the additional extension is filed before the expiration of the initial 30-day extension. Additional 30-day extension requests must be submitted on a paper Form 8809. Select a checkbox on Form 8809 under Line 7 that describes the need for an extension (Required). Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return. Regulations Section 1.6081-8(d)(2).

Non-Automatic Extension

Treasury Decision (TD) 9838, “Extension of Time to File Certain Information Returns”, Regulations' finalized the removal of the 30-day automatic extension of time to file information returns that report wages and tax (Form W-2 series), and also removed the 30-day automatic extension of time to file forms that report nonemployee compensation (currently Form 1099-MISC reporting NEC in box 7).

Forms W-2 and Form 1099-MISC reporting NEC in box 7 may request a non-automatic extension request on paper Form 8809. Required: (1) Select a checkbox on Form 8809 under Line 7 that describes the need for an extension (2) Form 8809 must be signed by the filer/transmitter or a person who is duly authorized to sign a return.

Extensions for Form 5498-QA, Able Account Contribution Information, and Form 1099-QA, Distributions from ABLE Accounts, must be submitted on paper Form 8809 and cannot be submitted through FIRE. Additional information can be found in Form 8809 Instructions.

Approval letters will not be issued for the automatic, additional 30-day, and non-automatic extension requests. Payer/filer will receive incomplete or denial letters when applicable.

Extension of Time requests submitted through the FIRE System (Production) will require the entry of your FIRE account PIN.

Refer to Part D. Extension of Time.

17

Sec. 9 Form 8508, Request for Waiver from Filing Information Returns Electronically

If an employer is required to file original or corrected returns electronically and the requirement creates an undue hardship, a waiver may be requested by filing Form 8508, Request for Waiver from Filing Information Returns Electronically, with the IRS. If a waiver for an original filing is approved, any corrections for the same type of returns will be covered under that waiver.

Note: Form 8508 is also filed to request a waiver from filing Form W -2 series electronically. Transmitters must file a separate Form 8508 for each payer. Do not submit a list of payers.

Filers are encouraged to file Form 8508 with the IRS at least 45 days before the due date of the returns, but no later than the due date of the returns for which the waiver is being requested. The IRS does not process waiver requests until January 1st of the calendar year in which the returns are due.

Waivers are evaluated on a case‑by‑case basis and are approved or denied based on criteria set forth under Treasury Regulation Section 301.6011-2(c) (2). Allow a minimum of 30 days for the IRS to respond to a waiver request.

An approved waiver will provide exemption from electronic filing for the current tax year only. An approved waiver does not provide exemption from filing. If a waiver is approved, the filer/payer must timely file all information returns with the appropriate service center on the official IRS paper form or an acceptable substitute form.

If a waiver request is approved, keep the approval letter on file. Include a copy of the approved waiver when filing paper Forms 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Do not send a copy of the approved waiver when filing any other paper information returns.

Mail a complete Form 8508 to:

Internal Revenue Service

Attn: Extension of Time Coordinator

240 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

Note: For information on how to file ACA information returns including extension or waivers, see Publication 5165, Guide for Electronically Filing Affordable Care Act (ACA) Information Returns for Software Developers and Transmitters.

Sec. 10 Penalties Associated with Information Returns

Generally, the following penalties apply to the person required to file information returns. The penalties apply to both paper and electronic filers:

Failure to File Correct Information Returns (Section 6721) - If you fail to file a correct information return by the due date and you cannot show reasonable cause, you may be subject to a penalty.

Failure to Furnish Correct Payee Statements (Section 6722) - If you fail to provide correct payee statements and you cannot show reasonable cause, you may be subject to a penalty.

Failure to File Electronically (Section 6721) – If you are required to file electronically but fail to do so, and you don’t have an approved waiver on record, you may be subject to a penalty.

Refer to General Instructions for Certain Information Returns for additional information on penalty specifications and guidelines.

Refer to Part A. Sec. 7, Form 1099-MISC NEC Filing Guidance for Tax Year 2019.

18

Sec. 11 Corrected Returns

.01 General Information

If an information return was successfully processed by the IRS and you identify an error with the file after the IRS accepted the file and it is in "Good, Released" status, you need to file a corrected return. Do not file the Original file again as this may result in duplicate reporting. File only the returns that require corrections. Do not code information returns omitted from the Original file as corrections. If you omitted an information return, it should be filed as an original return.

Note: The standard correction process will not resolve duplicate reporting. All fields of the corrected return must be complete.

Treasury Regulation 301.6011-2 requires filers who are required to file 250 or more information returns for any calendar year to file the returns electronically. The 250 or more requirement applies separately for each type of form filed and separately for original and corrected returns. Example: If a payer has 100 Forms 1099-A to correct, the returns can be filed on paper because they fall under the 250 threshold. However, if the payer has 300 Forms 1099-B to correct, the forms must be filed electronically.

The filer or transmitter must furnish corrected statements to recipients as soon as possible. If a filer or transmitter discovers errors that affect a large number of recipients, contact the IRS at 866-455-7438 (toll-free). Send corrected returns to the IRS and notify the recipients.

If corrected returns are not filed electronically, they must be filed on official forms or acceptable substitute forms. For information on substitute forms, refer to Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.

In general, corrected returns should be submitted for returns filed within the last three calendar years with the following exceptions:

Backup withholding was imposed under Internal Revenue Code Section 3406 - four calendar years

Form 1099-C, Cancellation of Debt - four calendar years

.02 Error in Reporting the Payer

If an error is discovered in reporting the payer (not recipient) name and/or TIN, the payer should write a letter to the IRS containing the following information:

Name and address of payer

Type of error (include the incorrect payer name/TIN that was reported)

Tax year

Correct payer TIN

TCC

Type of return

Number of payees

Filing method, paper or electronic

If federal income tax was withheld

Mail correspondence to:

Internal Revenue Service

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

19

Sec. 11 Corrected Returns (continued)

.03 Specifications for Filing Corrected Returns Electronically

The record sequence for filing corrections is the same as for original returns. Refer to Part C. Record Format Specifications and Record Layouts, for more information. Corrected returns may be included in the same transmission as original returns; however, separate ‘A’ Records are required.

The “B” Record provides a 20-character field for a unique Payer’s Account Number for payees. The account number is required if there are multiple accounts for a recipient for whom more than one information return of the same type is being filed. This number will identify the appropriate incorrect return if more than one return is filed for a particular payee. Do not enter a TIN in this field. A payer’s account number for the payee may be a checking account number, savings account number, serial number, or any other number assigned to the payee by the payer that will distinguish the specific account. This number must appear on the initial return and on the corrected return for the IRS to identify and process the correction properly.

Errors normally fall under one of the two categories listed. Next to each type of error is a list of instructions on how to file the corrected return. Review the charts that follow.

All corrections properly coded for the CF/SF will be made available to the participating states. Only send corrections which affect the federal reporting or affect federal and state reporting. Errors which apply only to a state filing requirement should be sent directly to the state.

.04 Corrections and Penalties

File corrected returns to meet the guidelines located in Part A. Sec. 10, Penalties Associated with Information Returns.

20

Sec. 11 Corrected Returns (continued)

.05 Corrected Returns Procedures

There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error. Review the “One-transaction Correction” and “Two-transaction Correction” tables below before transmitting a corrected file.

Note: Some software does not support the correction process. Please contact your software provider for additional information.

One-transaction Correction

If …				Then …
The original return was filed with one or more of the				Follow the steps below for one-transaction correction:
following error types:
				1. Prepare a new file. The first record on the file will be the
a. Incorrect payment amount codes in the Payer
				Transmitter “T” Record.
“A” Record.
				2. Make a separate “A” Record for each type of return and
b. Incorrect payment amounts in the Payee “B”
				each payer being reported. Payer information in the “A”
Record.
				Record must be the same as it was in the original

c. Incorrect code in the distribution code field in the				submission.
Payee “B” Record.				3. The Payee “B” Records must show the correct record

d. Incorrect payee indicator. (Payee indicators are				information as well as a Corrected Return Indicator Code of
non-money amount indicator fields located in the				“G” in field position 6.
specific form record layouts of the Payee “B”				4. Corrected returns using “G” coded “B” Records may be on
Record between field positions 544-748.)
				the same file as original returns; however, separate “A”

e. Return should not have been filed.				Records are required.
Note: To correct a TIN and/or payee name, follow				5. Prepare a separate “C” Record for each type of return and
the instructions under Two-transaction				each payer being reported.
Correction.				6. The last record on the file must be the End of Transmission

				“F” Record.

	Sample File layout for One-transaction Corrections

Transmitter	Payer		“G”		“G”	End of Payer	End of
			coded		coded
“T”	“A”					“C”	Transmission
		Payee “B”			Payee “B”
Record	Record					Record	“F” Record
			Record		Record

21

Sec. 11 Corrected Returns (continued)

Two separate transactions using both the "G" and "C" codes are required to submit a Two-transaction Correction.

Note: Do not use this correction process for payment amount corrections.

Two-transaction Correction

If …

The original return was filed with one or more of the following error types:

a. No payee TIN (SSN, EIN, ITIN, QI-EIN, ATIN)

b. Incorrect payee TIN

c. Incorrect payee name

d. Wrong type of return indicator

Then …

Follow the steps below for two-transaction correction:

Transaction 1:

1. Prepare a new file. The first record on the file will be the

Transmitter “T” Record.

2. Make a separate “A” Record for each type of return and each payer being reported. The information in the “A” Record will be exactly the same as it was in the original submission. (See Note below).

3. The Payee “B” Records must contain exactly the same information as submitted previously. Exception: Insert a Corrected Return Indicator Code of “G” in field position 6 of the “B” Records, and enter “0” (zeros) in all payment amounts. (See Note below.)

4. Corrected returns using “G” coded “B” Records may be on the same file as those returns filed with a “C” code; however, separate “A” Records are required.

5. Prepare a separate “C” Record for each type of return and each payer being reported.

Note: Although the “A” and “B” Records will be exactly the same as the original submission, the Record Sequence Number will be different because this is a counter number and is unique to each file. For Form 1099-R corrections, if the amounts are zeros, certain indicators will not be used.

Then . . .

Follow the steps below for two-transaction correction:

Transaction 2:

1. Make a separate “A” Record for each type of return and each payer being reported.

2. The Payee “B” Records must show the correct information as well as a Corrected Return Indicator Code of “C” in field position 6. Corrected returns filed with the IRS using “C” coded “B” Records may be on the same file as those returns submitted with “G” codes; however, separate “A”

Records are required.

3. Prepare a separate “C” Record for each type of return and each payer being reported.

4. The last record on the file must be the End of Transmission

“F” Record.

22

Sec. 11 Corrected Returns (continued)

Sample File layout for Two-transaction Correction

Transmitter	Payer	“G”	“G”	End of Payer	Payer
		coded	coded
“T”	“A”			“C”	“A”
		Payee “B”	Payee “B”
Record	Record			Record	Record
		Record	Record



	“C” coded	“C” coded	End of Payer “C”	Transmission
	Payee “B”	Payee “B”
			Record	“F” Record
	Record	Record

Note: If a filer is reporting “G” coded, “C” coded, and/or “Non-coded” (original) returns on the same file, each category must be reported under separate “A” Records. Although the "A" Record will be exactly the same as the original submission, the Record Sequence Number may be different because this is a counter number and is unique to each file. For Form 1099-R corrections, if the amounts are zeros, certain indicators will not be used.

Sec. 12 Combined Federal/State Filing (CF/SF) Program

.01 General Information

The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for payers.

Through CF/SF, the IRS electronically forwards information returns (original and corrected) to participating states.

The following information returns may be filed under the CF/SF:

Form 1099-B, Proceeds from Broker and Barter Exchange Transactions

Form 1099-DIV, Dividends and Distributions

Form 1099-G, Certain Government Payments

Form 1099-INT, Interest Income

Form 1099-K, Payment Card and Third Party Network Transactions

Form 1099-MISC, Miscellaneous Income

Form 1099-OID, Original Issue Discount

Form 1099-PATR, Taxable Distributions Received From Cooperatives

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

Form 5498, IRA Contribution Information

23

Sec. 12 Combined Federal/State Filing (CF/SF) Program (continued)

.02 Participation in CF/SF Program

1. State Coordinators: Contact your IRS Government Liaison to request a state be added or deleted to the CF/SF program. Requests must be submitted by January 1^st and the request will be implemented the following tax year. For example: To be added or deleted to the CF/SF program for tax year 2020, the request would need to be submitted by January 1, 2020. For additional information about the Fed/State program, email GovernmentLiaison@irs.gov.

2. Test Files: To request approval to participate, an electronic test file coded for this program must be submitted to the FIRE Test System at https://fire.test.irs.gov. Refer to Part B. Sec. 4, Connecting to FIRE for FIRE testing availability dates. If the test file is acceptable, an approval letter will be sent. There is no charge to use CF/SF for approved participants. A test file is only required for the first year a filer participates in the program; however, it is highly recommended that a test file be submitted every year. Records in the test and actual file must conform to current procedures.

Within two days, the results of the electronic transmission(s) will be sent to the email address that was provided on the “Verify Your Filing Information” page in the FIRE Test System. If using email-filtering software, configure the software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.

Note: During peak filing periods, the timeframe for returning file results may be more than two days.

If the file is bad, the filer or transmitter must return to https://fire.test.irs.gov and select “Check File Status” to determine what errors are in the file. See Part B. Sec. 4, Connecting to FIRE. If the test file was unacceptable, a new test file can be transmitted no later than August 30, 2020.

If a payee has a reporting requirement for more than one state, separate “B” Records must be created for each state. Payers must prorate the amounts to determine what should be reported to each state. Do not report the total amount to each state.

Some participating states require separate notification that the payer is filing in this manner. The IRS acts as a forwarding agent only. It is the payer’s responsibility to contact the appropriate state(s) for further information.

Participating states and corresponding valid state codes are listed below in Table 1, Participating States and Codes. The appropriate state code must be entered in fields requesting a CF/SF code. Do not use state abbreviations.

Each state’s filing requirements are subject to change by the state. It is the payer’s responsibility to contact the participating state(s) to verify their criteria. Upon submission of the files, the transmitter must be sure of the following:

All records are accurate.

State Total “K” Record(s) for each state(s) being reported follows the “C” Record.

Payment amount totals and the valid participating state code are included in the State Totals “K” Record(s).

The last “K” Record is followed by an “A” Record (if there are more payers to report) or an End of Transmission

“F” Record (if this is the last record of the entire file).

24

Sec. 12 Combined Federal/State Filing (CF/SF) Program (continued)

The following table provides codes for participating states in the CF/SF Program.

Table 1: Participating States and Codes*

State	Code	State	Code	State	Code

Alabama	01	Indiana	18	Montana	30

Arizona	04	Kansas	20	Nebraska	31

Arkansas	05	Louisiana	22	New Jersey	34

California	06	Maine	23	New Mexico	35

Colorado	07	Maryland	24	North Carolina	37

Connecticut	08	Massachusetts	25	North Dakota	38

Delaware	10	Michigan	26	Ohio	39

Georgia	13	Minnesota	27	Oklahoma	40

Hawaii	15	Mississippi	28	South Carolina	45

Idaho	16	Missouri	29	Wisconsin	55

*The codes listed apply to the CF/SF Program and may not correspond to state codes of agencies or programs outside of the IRS.

Sample File Layout for Combined Federal/State Filing Program

				Payee “B”	Payee “B”
Transmitter		Payer “A”		Record with	Record with		Payee “B” Record	End of Payer
“T”		Record coded	state code 01 in		state code 06 in			“C”
							with no state code
Record		with 1 in position 6		positions	positions			Record

			747-748		747-748


	State Total “K” Record			State Total “K” Record		Record End of Transmission
	for “B” Records coded			for “B” Records coded 06
							“F” Record
	01 in positions 747-748			in positions 747-748

25

Sec. 13 State Abbreviation Codes and APO/FPO Addresses

.01 State Abbreviation Codes

The following state and U.S. territory abbreviations are to be used when developing the state code portion of the address fields. This table provides state and territory abbreviations only and does not represent those states participating in the CF/SF Program.

Table 2: State & U.S. Territory Abbreviations

State	Code	State	Code	State	Code

Alabama	AL	Kentucky	KY	Ohio	OH

Alaska	AK	Louisiana	LA	Oklahoma	OK

American Samoa	AS	Maine	ME	Oregon	OR

Arizona	AZ	Maryland	MD	Pennsylvania	PA

Arkansas	AR	Massachusetts	MA	Puerto Rico	PR

California	CA	Michigan	MI	Rhode Island	RI

Colorado	CO	Minnesota	MN	South Carolina	SC

Connecticut	CT	Mississippi	MS	South Dakota	SD

Delaware	DE	Missouri	MO	Tennessee	TN

District of Columbia	DC	Montana	MT	Texas	TX

Florida	FL	Nebraska	NE	Utah	UT

Georgia	GA	Nevada	NV	Vermont	VT

Guam	GU	New Hampshire	NH	Virginia	VA

Hawaii	HI	New Jersey	NJ	U.S. Virgin Islands	VI

Idaho	ID	New Mexico	NM	Washington	WA

Illinois	IL	New York	NY	West Virginia	WV

Indiana	IN	North Carolina	NC	Wisconsin	WI

Iowa	IA	North Dakota	ND	Wyoming	WY

Kansas	KS	No. Mariana Islands	MP

See Part C. Record Format Specifications and Record Layouts for more information on the required formatting for an address.

Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the “B” Record. This also includes American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U.S. Virgin Islands.

26

Sec. 13 State Abbreviation Codes and APO/FPO Addresses (continued)

.02 APO and FPO Addresses

When reporting APO/FPO addresses, use the following format:

EXAMPLE:

Recipient Name Mailing Address Recipient City Recipient State Recipient ZIP Code

PVT Willard J. Doe

Company F, PSC Box 100

167 Infantry REGT

APO (or FPO)

AE, AA, or AP*

098010100

*AE is the designation for ZIP codes beginning with 090-098, AA for ZIP code 340, and AP for ZIP codes 962-966.

Sec. 14 Definition of Terms

ELEMENT		DESCRIPTION

Correction	A correction is an information return filed by the filer/transmitter to
	correct an information return that was previously filed and successfully
	processed by the IRS but contained erroneous information.

EIN	A nine-digit employer identification number which has been assigned
	by the IRS for business federal tax reporting purposes.

Replacement	A replacement is an information return file sent by the filer/transmitter
	to replace a file that received a bad file status due to errors
	encountered while processing the filer’s Original file or Correction file.

In-house Programmer	An employee or a hired contract programmer.

Payer’s Account Number For Payee	Any number assigned by the payer to the payee that can be used by
	the IRS to distinguish between information returns.
	• This number must be unique for each information return of
		the same type for the same payee. Refer to Part C. Payee
		"B" Record, Field Positions 21-40.

	• If a payee has more than one reporting of the same
		document type, it is vital that each reporting have a unique
		account number. For example, if a payer has three separate
		pension distributions for the same payee and three separate
		Forms 1099-R are filed; three separate unique account
		numbers are required.
	• A payee’s account number may be given a unique
		sequencing number, such as 01, 02 or A, B, etc., to
		differentiate each reported information return.
	• Do not use the payee’s TIN since this will not make each
		record unique. This information is critical when corrections
		are filed.
	• This number will be provided with the backup withholding
		notification and may be helpful in identifying the branch or
		subsidiary reporting the transaction.
	• The account number can be any combination of alpha,
		numeric, or special characters.

27

28

Part B. | Data Communication

29

30

Sec. 1 Form 4419, Application for Filing Information Returns Electronically

.01 Form 4419, Application for Filing Information Returns Electronically

All transmitters who file information returns electronically through the FIRE System are required to request authorization to file electronically by submitting Form 4419, Application for Filing Information Returns Electronically. Additionally, to transmit files electronically through FIRE, you must have software, a service provider, or an in-house programmer that will create the file in the proper format per the requirements and record layouts in this publication.

Note: A scanned or PDF copy will not be accepted.

To ensure timely filing, submit Form 4419 at least 45 days before the due date of the returns.

.02 Mandate to Electronically File Form 4419

As of October 1, 2019, Form 4419 is mandated to be electronically filed when requesting an original TCC. Submit an online Fill-in Form 4419 located within the FIRE System at https://fire.irs.gov/. Guidelines are provided below:

Select Log On or Create New Account.

Under the main menu, select “Fill-in Form 4419.”

Review the “Important Notes” screen to ensure that you have the correct information to proceed and

Ensure you are authorized to complete and sign the application:

This application must be completed and submitted by: (a) the owner, if the applicant is a sole proprietorship, (b) the president, vice president, or other principal officer, if the applicant is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the applicant is a partnership, government entity, or other unincorporated organization, or (d) the fiduciary, if the applicant is a trust or an estate.

The FIRE System is down for annual updates from December 6, 2019 through January 7, 2020. Fill-In Form 4419 cannot be submitted during this period. Submit your Fill-In Form 4419 early to be ready to timely transmit through the FIRE System.

Only submit a paper Form 4419 (Rev. 9-2019) when you have an existing Transmitter Control Code (TCC) to:

Revise current TCC information. Refer to .04 Revise Current TCC Information.

Request an additional TCC for a form type that you currently have an active TCC or for another form type listed on Form 4419 Block 8. Refer to .05 Do I Need More than One TCC? Provide a reason an additional TCC is necessary.

.03 Application Approval

If your application is approved, a five-character alphanumeric TCC is assigned to your business. An approval letter will be issued to the address listed on Form 4419 informing you of your TCC. Allow 45 days for processing. A TCC will not be issued over the phone or via email. If you do not receive a TCC within 45 days, contact the IRS. Refer to Part A. Sec. 4, Communicating with the IRS.

Electronically filed returns may not be transmitted through FIRE until Form 4419 has been approved and a TCC has been assigned. Reminder: You must have software that meets the requirements and record layouts in this publication or a service provider that will create the file in the proper format.

Form 4419 is subject to review before approval to transmit electronically is granted. The IRS will issue correspondence if additional documentation is required. Once a transmitter is approved to file electronically, it is not necessary to reapply unless:

Payer has discontinued filing electronically for two consecutive years.

Payer’s files were transmitted in the past by a service bureau using the service bureau’s TCC, but now the payer has computer equipment compatible with that of the IRS and wishes to prepare the files.

The IRS has the authority to revoke the TCC and terminate the release of transmitted files.

31

Sec. 1 Form 4419 (continued)

.04 Revise Current TCC Information

Transmitters should notify the IRS of any changes to their TCC information. Submit paper Form 4419 (Rev. 9-2019) to update a previously approved Form 4419 for the following information:

Legal name and address

Person to contact or contact information

Changes to the information listed below require you to submit a Fill-in Form 4419 on the FIRE System at https://fire.irs.gov/ for assignment of a new TCC.

EIN

Type of return to be reported.

Refer to Form 4419 Instructions.

.05 Do I Need More than One TCC?

No. Only one Transmitter Control Code (TCC) is required if you are only filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. The TCC is used to catalog files as they are received. The forms listed in Publication 1220 require a single TCC; therefore, only submit one Form 4419. There is no need to request an additional TCC.

For example, if you intend to file Forms 1099-INT, submit Form 4419. If at a later date another type of form will be filed (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G), use the TCC assigned to file Forms 1099-INT. Do not request an additional TCC.

An additional TCC is required for each of the following types of returns. Submit a paper Form 4419 to file:

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Refer to Publication 1187.

Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Refer to Publication 1239.

Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. Refer to Publication 4810.

Note: The IRS encourages transmitters who file for multiple payers to submit one application and use the assigned Transmitter Control Code (TCC) for all payers. The purpose of the TCC is to identify the transmitter of the file. You may transmit files for as many companies as you need under the one TCC. The information return data will be contained in the file itself. While not encouraged, additional TCCs can be issued to payers with multiple TINs. Transmitters cannot use more than one TCC in a file. Each TCC must be reported in separate transmissions. Some service bureaus will transmit files using their TCC, while others will require filers to obtain a TCC of their own.

Refer to Form 4419 Instructions.

.06 Deleted TCC

Your TCC will remain valid as long as you transmit information returns or requests for extension of time to file information returns electronically through the FIRE System. If you do not use your TCC for two consecutive years, your TCC will be deleted. A deleted TCC cannot be reactivated. You will need to submit a new Form 4419.

32

Sec. 2 User ID, Password, and PIN Requirements

You must establish a FIRE account before you can transmit files through the FIRE Systems (Production and Test). The system will prompt you to create your User ID, password, and a 10-digit Personal Identification Number (PIN). Each user should create their individual FIRE account and login credentials. Multiple FIRE accounts can be created under one TCC.

The FIRE Production System and the FIRE Test System are two different sites that do not communicate with each other.

If you plan on sending a production file and a test file, you will need an account on each system.

FIRE Password

FIRE passwords must be a minimum of 8 characters and are limited to a maximum of 20 characters. Passwords must

contain at least 1 uppercase letter, 1 lowercase letter, 1 number and one of the following special characters

#?!@$%^&*.,’- and cannot contain the User ID or User Name. The FIRE System will require you to change your password

every 90 days or at the first logon attempt after. Additionally, the previous 24 passwords cannot be used.

For all passwords, it is the user’s responsibility to remember the password and not allow the password to be compromised.

FIRE PIN

All FIRE accounts are required to have a valid 10-digit PIN. If you fail to establish a valid PIN, you will continue to receive prompts until you do. PINs are required to be 10 unique numbers. The FIRE System will not allow a PIN that:

Consists of all the same numbers, example 1111111111

Is sequential in ascending or descending order, examples 0123456789 or 9876543210

Contains alpha characters

Established accounts that do not meet the criteria will be prompted to update their PIN when they log into the FIRE System.

You must enter the PIN each time you electronically send an Original, Corrected, or Replacement file. Authorized agents or transmitters may enter their PIN; however, the payer/filer is responsible for the accuracy of the returns and will be liable for penalties for failure to comply with filing requirements.

If you enter an incorrect PIN three times, you will be locked out of submitting files for a 24-hour period.

If you are submitting files for more than one TCC, it is not necessary to create a separate User ID and password for each TCC.

Sec. 3 Secret Phrase

FIRE accounts require the user to establish a secret phrase to assist in resetting passwords for FIRE Systems (Production and Test).

You will be prompted to create the secret phrase at the same time you create your User ID, Password, and PIN. If you already have a FIRE System account (Production and Test) but don’t have a secret phrase, you will be prompted to create one the first time you log into the system. If you fail to establish a valid secret phrase, you will receive continual prompts until you do.

At the ‘Create FIRE System Account Secret Phrase screen’, all fields with an asterisk (*) are required fields.

Your secret phrase must be 8 to 20 characters with one uppercase, one lowercase, one numeric, and one special character with no spaces. The following special characters are allowed: #?!@$%^&.,’-.

Secret phrase cannot contain the User ID or User name.

Enter the validation code (CAPTCHA) exactly as shown in the text box and click ‘Create’.

If all data entered was valid, you will receive the message, “Your Secret Phrase has been successfully created!.”

33

Sec. 3 Secret Phrase (continued)

Resetting your FIRE Password - If you have a FIRE System account (Production and Test) with an established secret phrase and forgot your password, you may reset your password by using your established secret phrase.

At the FIRE System Log on Screen, click on ‘Forgot Password’.

At the ‘FIRE System Forgot Password’ screen, enter all the required information and click ‘Login’. You will then be prompted to ‘Change Your Password’ with the specified criteria.

Once logged into the FIRE System, you have the option to ‘Change Secret Phrase’ if needed.

Note: If you exceed the number of allowed login attempts with the secret phrase, you will be prompted to call the IRS for a secret phrase reset.

34

Sec. 4 Connecting to FIRE

Connect to the FIRE Production System by accessing https://fire.irs.gov/. The available dates for FIRE Systems (Production and Test) are provided in the chart below:

FIRE Production System Availability

	From:	Through:
Down for annual updates	December 6, 2019, 6 p.m. ET	January 7, 2020

Controlled launch	January 8, 2020, 8 a.m. ET	January 10, 2020, 4 p.m. ET

		Available 24 hours a day until
		end of year updates. Date to
Available	January 10, 2020	be determined and will be
		available on the FIRE
		webpage.
	FIRE Test System Availability
	From:	Through:

Down for updates	October 28, 2019	November 3, 2019

Available	November 4, 2019	December 6, 2019, 6 p.m. ET

Down for annual updates	December 6, 2019, 6 p.m. ET	January 1, 2020
		Date to be determined and will
Available	January 2, 2020	be available on the FIRE
		webpage.

Note: FIRE Systems (Production and Test) may be down for programming updates and maintenance every Wednesday and Sunday from 2 a.m. ET to 5 a.m. ET

Note: The FIRE Production System and the FIRE Test System do not communicate. You must create and maintain a separate account for each FIRE System.

35

Sec. 4 Connecting to FIRE (continued)

Follow the table below to connect to the FIRE System.

Connecting to the FIRE System

1st Time Connection to FIRE Production

Returning User to FIRE Production and Test Systems:

and Test Systems:

•

Click “Create New Account”

•

Click “Log On”

• Fill out the registration form and click

• Enter the User ID (not case sensitive)

“Submit”

• Enter the Password (case sensitive)

•

Create User ID

• Read the bulletin(s) and/or select “Continue”

• Create and verify password

Password Criteria

• Create and verify the Secret Phrase

•

Must contain a minimum of 8 characters

•

Click “Create”

•

Limited to a maximum of 20 characters

• If the message “Account Created” is

• Must contain at least one special character

received, click “OK”

#?!@$%^&*.,’-

•

Create and verify the 10-digit self-assigned

• Must contain at least one upper case letter (alpha

PIN

character)

•

Click “Submit”

• Must contain at least one lower case letter (alpha

• If the message “Your PIN has been

character)

successfully created!” is received, click “OK”

• Must contain at least one number (numeric

• Read the bulletin(s) and/or click “Continue”

character)

Note: If you are using SPAM filtering software,

• Passwords must be changed every 90 days; the

configure it to allow an email from fire@irs.gov and

previous 24 passwords cannot be used

irs.e-helpmail@irs.gov.

• Passwords cannot contain the User ID or User

Name

Note: If you have a FIRE System account (Production and

Test) with an established Secret Phrase and forgot your

password, you may reset your password by using your

established Secret Phrase. Refer to Part B. Sec. 3, Secret

Phrase.

36

Sec. 4 Connecting to FIRE (continued)

Uploading Files to FIRE

Filers may upload a file to the FIRE System by taking the following actions:

After logging in, go to the Main Menu

Select “Send Information Returns”

Enter the TCC

Enter the TIN

“Submit”

Verify and update company information as appropriate and/or click “Accept.” (The system will display the company name, address, city, state, ZIP code, telephone number, contact, and email address. This information is used to email the transmitter regarding the transmission.)

Select one of the following:

Original file

Replacement file

Correction file

Test File (This option will only be available on the FIRE Test System at https://fire.test.irs.gov/.)

Enter the 10-digit PIN

“Submit”

“Browse” to locate the file and open it

“Upload”

Note: When the upload is complete, the screen will display the total bytes received and display the name of the file just uploaded. It is recommended that you print the page for your records. If this page is not displayed on your screen, we probably did not receive the file. To verify, go to “Check File Status” option on the main menu. We received the file if the file name is displayed and the count is equal to ‘0’ and the results indicate, “Not Yet Processed.”

37

Sec. 4 Connecting to FIRE (continued)

Checking the Status of Your File

It is the transmitter’s responsibility to check the status of submitted files. If you do not receive an email within two days or if you receive an email indicating the file is bad:

Log back into the FIRE System

Select “Main Menu”

Select “Check File Status” The default selection to the File Status drop down is, “All Files.”

When “All Files” is selected, a valid date range is required. The date range cannot exceed three months.

Enter the TCC

Enter the TIN and “Search”

Note: During peak filing periods, the time frame for returning file results may be more than two days.

File Status Results:

Good, Not Released - The filer is finished with this file if the “Count of Payees” is correct. The file is automatically released after ten calendar days unless the filer contacts the IRS within this timeframe.

Good, Released - The file has been released for IRS processing.

Bad - The file has errors. Click on the filename to view the error message(s), fix the errors, and resubmit the file timely as a “Replacement” file. If you do not intend to submit a replacement file, you can check the “Close File” box for current year files only. Enter your PIN to complete the action of closing the file.

Note: A bad file can be closed for current year files only. A PIN is required.

Not Yet Processed - The file has been received, but results are not available. Check back in a few days.

Sec. 5 Electronic Specifications

.01 FIRE System

The FIRE System is designed exclusively for electronic filing of Forms 1042-S, 1097, 1098, 1099, 3921, 3922, 5498, 8027, 8955-SSA and W-2G. Electronic files are transmitted through the FIRE Production System at https://fire.irs.gov/. The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in different programs.

The FIRE Production System does not provide fill-in forms, with the exception of:

Form 8809, Application for Extension of Time to File Information Returns

Form 4419, Application for Filing Information Returns Electronically (FIRE)

The FIRE System can accept multiple files for the same type of return. For example, if a company has several branches issuing Forms 1099-INT, it is not necessary to consolidate all the forms into one transmission. Each file may be sent separately. Do not transmit duplicate data.

Electronic reporting of information returns eliminates the need for electronic filers to send paper documents to the IRS. Do not send copies of the paper forms to the IRS for any forms filed electronically. This will result in duplicate filing.

.02 FIRE System Internet Security Technical Standards FIRE System Internet Security Technical Standards are:

HTTP 1.1 Specification http://www.w3.org/Protocols/rfc2616/rfc2616.txt

TLS 1.1 and 1.2 are implemented using SHA and RSA 1024 bits during the asymmetric handshake

The filer can use one of the following encryption algorithms, listed in order of priority using TLS:

AES 256-bit (FIPS-197)

AES 128-bit (FIPS-197)

TDES 168-bit (FIPS-46-3)

38

Sec. 6 Electronic Submissions

.01 Electronic Submissions

The FIRE System is available for electronic submissions 24 hours a day. For dates of availability, refer to Part B. Sec. 4, Connecting to FIRE, for available dates.

Standard ASCII code is required for all files. The time required to transmit files varies depending upon your type of connection to the internet.

The acceptable file size for the FIRE Systems cannot exceed one million records per file. The count is the total of the entire file determined by adding together the T, A, B, C, K and F Records. If the file exceeds the limit, the file will be rejected. We recommend you visit the Filing Information Returns Electronically (FIRE) website at https://fire.irs.gov/ for the latest system status, updates, and alerts.

When sending electronic files larger than 10,000 records, data compression is encouraged. The time required to transmit a file can be reduced up to 95 percent by using compression.

WinZip and PKZIP are the only acceptable compression packages. The IRS cannot accept self-extracting zip files or compressed files containing multiple files.

If you are having trouble transmitting files with a scripting process, please contact the IRS at 866-455-7438 (toll-free) for assistance. Listen to all options before making your selection.

Transmitters may create files using self-assigned file name(s). However, the FIRE System will assign a unique filename. Record the FIRE filename from the "Check File Status" page as it is required when assistance is needed. The FIRE filename consists of:

Submission type (Original, Correction, Replacement, and Test)

TCC

Four-digit sequence number. The sequence number will be increased for every file sent

Example, if this is the first Original file for the calendar year and the TCC is 44444, the IRS assigned filename would be ORIG.44444.0001

Prior year data, original, and corrected, must be filed according to the requirements of this publication. Use the record format for the current year when submitting prior year data. Each tax year must be electronically filed in separate transmissions. However, use the actual year designation of the data in field positions 2-5 of the "T", "A", and "B" Records. Transmitter "T" Record Field position 6, Prior Year Data Indicator, must contain a "P." A separate transmission is required for each tax year. See Part C. Record Format Specifications and Record Layouts.

Note: Important filing guidance for tax year 2019 for Form 1099-MISC non-employee compensation (NEC) - Refer to Part A. Sec. 7 Form 1099-MISC NEC Filing Guidance for Tax Year 2019.

.02 File Definitions

It is important to distinguish between the specific types of files:

Original file – Contains information returns that have not been previously reported to the IRS.

Correction file – Contains corrections for information returns that were successfully processed by the IRS with a status of “Good, Released” and you then identified an error with the file. Correction files should only contain records that require a correction, not the entire file.

Replacement file – A Replacement file is sent when a "Bad" status is received. After the necessary changes have been made, transmit the entire file through the FIRE Production System as a Replacement file.

Test File – Contains data that is formatted to the specifications in Publication 1220 and can only be sent through the FIRE Test System at https://fire.test.irs.gov/. Do not transmit live data in the FIRE Test System.

39

Sec. 6 Electronic Submissions (continued)

.03 Submission Responses

The results of your electronic transmission(s) will be sent to the email address that was provided on the “Verify Your Filing Information” screen within two business days after a file has been submitted. If using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.

Note: Processing delays may occur during peak filing time frames and you may not get results within two business days. If a file is bad, the transmitter must return to https://fire.irs.gov/ or https://fire.test.irs.gov/ to identify the errors. At the main menu, select Check File Status.

If a file is "Bad", make necessary changes and resubmit as a Replacement file. You have 60 days from the original transmission date to send a good Replacement file.

Note: If an acceptable Replacement file is received within 60 days, the transmission date for the Original file will be used for penalty determination. Original files submitted after the due date or acceptable Replacement files sent beyond the 60 days may result in a late filing penalty.

If the file is good, it is released for mainline processing after ten calendar days from receipt. Contact the IRS by telephone at 866-455-7438 within the ten-day timeframe to stop processing. When you call, you must indicate if you want the file ‘Closed’ or ‘Made Bad’ so that you can send a Replacement file. You will need your TCC and employer identification number (EIN).

The authorized transmitter can close a bad file for current year files only. If you do not intend to submit a replacement file, you can check the “Close File” box. Enter your PIN to complete the action of closing the file.

40

Sec. 7 Test Files

A test file is only required if you are participating in the CF/SF Program for the first time. The submission of a test file is recommended for all new electronic filers to test hardware and software. See Part B. Sec. 4, Connecting to FIRE.

The test file must consist of a sample of each type of record:

Transmitter “T” Record

Use the Test Indicator “T” in field position 28 on the "T" Record

Payer “A” Record

Multiple Payee “B” Records (at least eleven “B” Records per each “A” Record)

End of Payer “C” Record

State Totals “K” Record(s) - if participating in the CF/SF

End of Transmission “F” Record

Note: See Part C. Record Format Specifications and Record Layouts, for record formats.

The IRS will check the file to ensure it meets the specifications outlined in this publication. Current filers may send a test file to ensure the software reflects all required programming changes. However, not all validity, consistency, or math error tests will be conducted.

Provide a valid email address on the “Verify Your Filing Information” page. You will be notified of your file acceptance by email within two days of transmission. When using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.

It is the transmitter’s responsibility to check the results of the submission. See Part B. Sec. 4, Connecting to FIRE.

Note: During peak filing periods, the time frame for returning file results may be more than two days.

The following results will be displayed:

Good, Federal Reporting - The test file is good for federal reporting.

Good, Federal/State Reporting - The file is good for the CF/SF.

Bad - The test file contains errors. Click on the filename for a list of the errors.

Not Yet Processed - The file has been received, but results are not available. Please check back in a few days.

41

Sec. 8 Common Problems

Item	Issue	Resolution

1	You have not received a file status	To receive emails concerning files, processing results, reminders,
	email.	and notices, set the SPAM filter to receive email from
		fire@irs.gov and irs.e-helpmail@irs.gov.

		Check the File Status to ensure that your information was
		transmitted.
		Check “Verify Your Filing Information” page in your FIRE
		account to ensure the correct email address is displayed.

2	You do not know the status of your	Generally, the results of a file are posted to the FIRE System
	submission.	within two days. If the correct email address was provided on the
		“Verify Your Filing Information” screen when the file was
		uploaded, an email will be sent regarding the File Status. If the
		results in the email indicate “Good, Not Released” and the “Count
		of Payees” is correct, the filer is finished with this file. If any other
		results are received, follow the instructions in the “Check File
		Status” option. If the file contains errors, get an online listing of
		the errors. If the file status is good, but the file should not be
		processed, filers should contact the IRS within ten calendar days
		from the transmission of the file. You must state if you want the
		file made bad or closed.

3	You received a file status of "Bad.”	If a file is "Bad", make necessary changes and resubmit as a
		Replacement file. You have 60 days from the original
		transmission date to send a good Replacement file.
		Note: If an acceptable Replacement file is received within 60
		days, the transmission date for the Original file will be used for
		penalty determination. Original files submitted after the due date
		or an acceptable Replacement files sent beyond the 60 days may
		result in a late filing penalty.

4	You received an error that more than	Only compress one file at a time. For example, if there are ten
	one file is compressed within the file.	uncompressed files to send, compress each file separately and
		send ten separate compressed files.

5	You resent your entire file as a	Only send those returns that need corrections; not the entire file.
	Correction after only a few changes	See Part A. Sec. 11, Corrected Returns.
	were made.

6	You received an error that the file is	All files submitted electronically must be in standard ASCII code.
	formatted as EBCDIC.

7	You receive a TCC/TIN mismatch error	Enter the TIN of the company assigned to the TCC.
	when entering your TCC/TIN
	combination in your FIRE Account.

8	Transmitter sent the wrong file.	Contact the IRS at 866-455-7438 (toll-free). The IRS may be able
		to stop the file before it is processed. Listen to all options before
		making your selection.

9	You sent a file that is in the "Good, Not	Contact the IRS at 866-455-7438 (toll-free) to identify options
	Released" status and you want to send	available. The IRS may be able to close the file or change the
	a different file in place of the previous	status to "Bad.” Listen to all options before making your
	one.	selection.

42

Sec. 8 Common Problems (continued)

Item	Issue	Resolution

10	You sent a file in PDF format.	All files submitted electronically must be in standard ASCII code.
		If you have software that is supposed to produce this file, contact
		the software company to see if their software has the ability to
		produce a file in the proper format.

43

Sec. 9 Common Formatting Errors

Item	Issue	Resolution

1	"C" Record contains Control	The “C” Record is a summary record for a type of return for a given
	Totals that do not equal the IRS	payer. The IRS compares the total number of payees and payment
	total of "B" Records.	amounts in the “B” Records with totals in the “C” Records. The two
		totals must agree. Do not enter negative amounts except when
		reporting Forms 1099-B,1099-OID, or 1099-Q. Money amounts must
		be numeric and right justified. Unused positions must be zero (0) filled.
		Do not use blanks in money amount fields.

2	You identified your file as a	When a file is submitted as a Correction file, there must be a Corrected
	correction; however, the data is	Return Indicator “G” or “C” in position 6 of the Payee “B” record. See
	not coded with a "G" or "C" in	Part A, Sec. 11, Corrected Returns.
	position 6.

3	"A" Record contains missing or	The Payer’s TIN reported in positions 12-20 of the “A” Record must be
	invalid TIN in positions 12-20.	a nine-digit number. Do not enter hyphens. The TIN and the First Payer
		Name Line provided in the “A” Record must correspond.

4	"T" Record, "A" Record and/or "B"	The tax year in the transmitter, payer, and payee records must reflect
	Record appear to have an	the tax year of the information return being reported. For prior tax year
	incorrect tax year in positions 2-5.	data, there must be a “P” in position 6 of the Transmitter “T” Record.
		This position must be blank for current year.

5	“T” Record has a “T” (for Test) in	Remove the "T" from position 28 on the "T" record and resubmit as a
	position 28; however, your file	replacement.
	was not sent as a test.	CAUTION: Do not remove the “T” from position 1 of the “T” Record,
		only from position 28.

6	A percentage of your “B” Records	TINs entered in positions 12-20 of the Payee “B” records must consist
	contain missing and/or invalid	of 9 numeric characters only. Do not enter hyphens. Incorrect
	TINs.	formatting of TINs may result in a penalty.

7	A percentage of your Form 1099-	When transmitting Form 1099-R, there must be a valid Distribution
	R “B” Records contain invalid or	Code(s) in positions 545-546 of the Payee “B” Record(s). For valid
	missing distribution codes.	codes and combinations, refer to, Form 1099-R Distribution Code
		Chart 2019, located in Part C. If only one distribution code is required,
		enter in position 545 and position 546 must be blank. A blank in
		position 545 is not acceptable.

8	"A” Record has an	The Amount Codes used in the “A” Record must correspond with the
	incorrect/invalid type of return	payment amount fields used in the “B” Record(s). The Amount Codes
	and/or amount code(s) in	must be left justified and in ascending order. Unused positions must be
	positions 26-43.	blank filled. For example: If the “B” Record(s) show payment amounts
		in payment amount fields 2, 4, and 7, then the “A” Record must
		correspond with 2, 4, and 7 in the amount code fields.

44

Part C. | Record Format Specifications and Record Layouts

45

46

File Format

Each record must be 750 positions.

47

Sec. 1 Transmitter “T” Record General Field Descriptions

General Field Descriptions

The Transmitter “T” Record identifies the entity transmitting the electronic file. A Replacement file will be requested if the “T” Record is not present. See File Format Diagram located in Part C. Record Format Specifications and Record Layouts.

Transmitter “T” Record is the first record on each file and is followed by a Payer “A” Record.

All records must be a fixed length of 750 positions.

Do not use punctuation in the name and address fields.

The Transmitter “T” Record contains critical information when it is necessary for the IRS to contact the transmitter.

For all fields marked “Required,” the transmitter must provide the information described under General Field Description. For those fields not marked “Required,” a transmitter must allow for the field but may be instructed to enter blanks or zeros in the indicated field positions for the indicated length.

All alpha characters entered in the “T” Record must be upper case, except an email address which may be case sensitive.

Record Name: Transmitter “T” Record

Field Position	Field Title	Length	General Field Description

1	Record Type	1	Required. Enter “T.”

2-5	Payment Year	4	Required. Enter “2019.” If reporting prior year data, report the year
			which applies (2018, 2017, etc.) and set the Prior Year Data
			Indicator in field position 6.

6	Prior Year Data	1	Required. Enter “P” only if reporting prior year data. Otherwise,
	Indicator		enter a blank.
			Do not enter a “P” if the tax year is 2019. The FIRE System accepts
			2010 through 2018 for prior years. You cannot mix tax years within
			a file.

7-15	Transmitter’s TIN	9	Required. Enter the transmitter’s nine-digit taxpayer identification
			number (TIN).

16-20	Transmitter	5	Required. Enter the five-character alphanumeric Transmitter
	Control Code		Control Code (TCC) assigned by the IRS.

21-27	Blank	7	Enter blanks.

28	Test File Indicator	1	Required for test files only. Enter a “T” if this is a test file.
			Otherwise, enter a blank.

29	Foreign Entity	1	Enter “1” (one) if the transmitter is a foreign entity. If the transmitter
	Indicator		is not a foreign entity, enter a blank.

30-69	Transmitter Name	40	Required. Enter the transmitter name. Left justify the information
			and fill unused positions with blanks.

70-109	Transmitter Name	40	Enter any additional information that may be part of the name. Left
	(Continuation)		justify the information and fill unused positions with blanks.

48

Record Name: Transmitter “T” Record (continued)

Field Position	Field Title	Length	General Field Description

110-149	Company Name	40	Required. Enter company name associated with the address in field
			positions 190-229.

150-189	Company Name	40	Enter any additional information that may be part of the company
	(Continuation)		name.

190-229	Company Mailing	40	Required. Enter the mailing address associated with the Company
	Address		Name in field positions 110-149 where correspondence should be
			sent.
			For U.S. address, the payer city, state, and ZIP Code must be
			reported as a 40-, 2-, and 9-position field, respectively. Filers must
			adhere to the correct format for the payer city, state, and ZIP Code.
			For foreign address, filers may use the payer city, state, and ZIP
			Code as a continuous 51-position field. Enter information in the
			following order: city, province or state, postal code, and the name of
			the country. When reporting a foreign address, the Foreign Entity
			Indicator in position 29 must contain a “1” (one).

230-269	Company City	40	Required. Enter the city, town, or post office where correspondence
			should be sent.

270-271	Company State	2	Required. Enter U.S. Postal Service state abbreviation. Refer to
			Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations.

272-280	Company	9	Required. Enter the nine-digit ZIP Code assigned by the U.S.
	ZIP Code		Postal Service. If only the first five digits are known, left justify the
			information and fill unused positions with blanks.

281-295	Blank	15	Enter blanks.

296-303	Total Number of	8	Enter the total number of Payee “B” Records reported in the file.
	Payees		Right justify the information and fill unused positions with zeros.

304-343	Contact Name	40	Required. Enter the name of the person to contact when problems
			with the file or transmission are encountered.

344-358	Contact	15	Required. Enter the telephone number of the person to contact
	Telephone		regarding electronic files. Omit hyphens. If no extension is
	Number &		available, left justify the information and fill unused positions with
	Extension		blanks.
			Example: The IRS telephone number of 866-455-7438 with an
			extension of 52345 would be 866455743852345.

359-408	Contact Email	50	Required if available. Enter the email address of the person to
	Address		contact regarding electronic files. If no email address is available,
			enter blanks. Left justify.

49

Record Name: Transmitter “T” Record (continued)

Field Position	Field Title	Length	General Field Description

409-499	Blank	91	Enter blanks.

500-507	Record Sequence	8	Required. Enter the number of the record as it appears within the
	Number		file. The record sequence number for the “T” Record will always be
			one (1) since it is the first record on the file and the file can have
			only one “T” Record. Each record thereafter must be increased by
			one in ascending numerical sequence, that is, 2, 3, 4, etc. Right
			justify numbers with leading zeros in the field. For example, the “T”
			Record sequence number would appear as “00000001” in the field,
			the first “A” Record would be “00000002,” the first “B” Record,
			“00000003,” the second “B” Record, “00000004” and so on through
			the final record of the file, the “F” Record.

508-517	Blank	10	Enter blanks.

518	Vendor Indicator	1	Required. If the software used to produce this file was provided by
			a vendor or produced in-house, enter the appropriate code from the
			table below.

				Definition	Indicator

				Software was purchased
				from a vendor or other	V
				source.

				Software was produced by	I
				in-house programmers.


			Note: An in-house programmer is defined as an employee or a
			hired contract programmer. If the software is produced in-house,
			fields 519-558 titled Vendor Name are not required.

519-558	Vendor Name	40	Required. Enter the name of the company from whom the software
			was purchased. If the software is produced in-house, enter blanks.

559-598	Vendor Mailing	40	Required. Enter the mailing address. If the software is produced
	Address		in-house, enter blanks.
			For U.S. address, the payer city, state, and ZIP Code must be
			reported as a 40-, 2-, and 9-position field, respectively. Filers must
			adhere to the correct format for the payer city, state, and ZIP Code.
			For foreign address, filers may use the payer city, state, and ZIP
			Code as a continuous 51-position field. Enter information in the
			following order: city, province or state, postal code, and the name of
			the country. When reporting a foreign address, the Foreign Entity
			Indicator in position 29 must contain a “1” (one).

599-638	Vendor City	40	Required. Enter the city, town, or post office. If the software is
			produced in-house, enter blanks.

50

Record Name: Transmitter “T” Record (continued)

Field Position	Field Title	Length	General Field Description

639-640	Vendor State	2	Required. Enter U.S. Postal Service state abbreviation. Refer to
			Part A. Sec. 13, Table 2, State & U.S. Territory Abbreviations. If the
			software is produced in-house, enter blanks.

641-649	Vendor ZIP Code	9	Required. Enter the valid nine-digit ZIP Code assigned by the U.S.
			Postal Service. If only the first five digits are known, fill unused
			positions with blanks. Left justify. If the software is produced in-
			house, enter blanks.

650-689	Vendor Contact	40	Required. Enter the name of the person to contact concerning
	Name		software questions. If the software is produced in-house, enter
			blanks.

690-704	Vendor Contact	15	Required. Enter the telephone number of the person to contact
	Telephone		concerning software questions. Omit hyphens. If no extension is
	Number &		available, left justify the information and fill unused positions with
	Extension		blanks. If the software is produced in-house, enter blanks.

705-739	Blank	35	Enter blanks.

740	Vendor Foreign	1	Enter “1” (one) if the vendor is a foreign entity. Otherwise, enter a
	Entity Indicator		blank.

741-748	Blank	8	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed characters (CR/LF).

51

		Transmitter “T” Record - Record Layout

Record Type	Payment Year		Prior Year Data	Transmitter’s TIN	Transmitter	Blank
			Indicator		Control Code


1	2-5	6		7-15	16-20	21-27

Test File	Foreign Entity		Transmitter	Transmitter		Company Name
				Name	Company Name
Indicator	Indicator		Name			(Continuation)
				(Continuation)


28	29	30-69		70-109	110-149	150-189

Company Mailing	Company City		Company State	Company ZIP	Blank	Total Number of
Address				Code		Payees


190-229	230-269	270-271		272-280	281-295	296-303

	Contact				Record
	Telephone		Contact Email
Contact Name				Blank	Sequence	Blank
	Number &		Address
					Number
	Extension


304-343	344-358	359-408		409-499	500-507	508-517

Vendor Indicator	Vendor Name		Vendor Mailing	Vendor City	Vendor State	Vendor ZIP Code
			Address


518	519-558	559-598		599-638	639-640	641-649

	Vendor Contact
Vendor Contact	Telephone		Blank	Vendor Foreign	Blank	Blank or CR/LF
Name	Number &			Entity Indicator

	Extension

650-689	690-704	705-739		740	741-748	749-750

52

Sec. 2 Payer “A” Record

General Field Descriptions

The second record on the file must be a Payer “A” Record.

The Payer “A” Record identifies the person making payments. The payer will be held responsible for the completeness, accuracy, and timely submission of electronic files. Examples of a Payer include:

Recipient of mortgage payments

Recipient of student loan interest payments

Educational institution

Broker

Person reporting a real estate transaction

Barter exchange

Creditor

Trustee or issuer of any IRA or MSA plan

Lender who acquires an interest in secured property or who has a reason to know that the property has been abandoned

A transmitter may include Payee “B” Records for more than one payer in a file; however, each group of “B” Records must be preceded by an “A” Record and followed by an End of Payer “C” Record. A single file may contain different types of returns but the types of returns cannot be intermingled. A separate “A” Record is required for each payer and each type of return being reported.

The number of “A” Records depends on the number of payers and the different types of returns being reported. Do not submit separate “A” Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one “A” Record, not three separate “A” Records.

The maximum number of “A” Records allowed in a file is 99,000. All records must be a fixed length of 750 positions. All alpha characters entered in the “A” Record must be upper case.

For all fields marked “Required,” the transmitter must provide the information described under General Field Description. For those fields not marked “Required,” a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length.

53

Record Name: Payer “A” Record

Field Position	Field Title	Length	General Field Description

1	Record Type	1	Required.
			Enter an "A.”

2-5	Payment Year	4	Required.
			Enter “2019.” If reporting prior year data, report the year which
			applies (2018, 2017, etc.).

6	Combined Federal/	1	Required for CF/SF.
	State Filing Program		Enter “1” (one) if approved and submitting information as part

			of the CF/SF Program or if submitting a test file in order to
			obtain approval for the CF/SF Program. Otherwise, enter a
			blank.
			Note 1: If the Payer “A” Record is coded for CF/SF, there
			must be coding in the Payee “B” Records and the State Totals
			“K” Records.
			Note 2: If “1” (one) is entered in this field position, be sure to
			code the Payee “B” Records with the appropriate state code.
			Refer to Part A. Sec. 12, Table 1, Participating States and

			Codes, for further information.

7-11	Blank	5	Enter blanks.

12-20	Payer’s Taxpayer	9	Required. Enter the valid nine-digit taxpayer identification
	Identification Number		number assigned to the payer. Do not enter blanks, hyphens,
	(TIN)		or alpha characters. Filling the field with all zeros, ones, twos,
			etc., will result in an incorrect TIN.
			Note: For foreign entities that are not required to have a TIN,
			this field must be blank; however, the Foreign Entity Indicator,
			position 52 of the “A” Record, must be set to one (1).

21-24	Payer Name Control	4	Enter the four characters of the name control or enter blanks.
			See Part E. Exhibit 1, Name Control.

25	Last Filing Indicator	1	Enter “1” (one) if this is the last year this payer name and TIN
			will file information returns electronically or on paper.
			Otherwise, enter a blank.

54

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

26-27	Type of Return	2	Required. Enter the appropriate code. Left justify and fill
			unused positions with blanks.

				TYPE OF RETURN	CODE

				1097-BTC	BT

				1098	3

				1098-C	X

				1098-E	2

				1098-F	FP

				1098-Q	QL

				1098-T	8

				1099-A	4

				1099-B	B

				1099-C	5

				1099-CAP	P

				1099-DIV	1

				1099-G	F

				1099-H	J

				1099-INT	6

				1099-K	MC

				1099-LS	LS

				1099-LTC	T

				1099-MISC	A

				1099-OID	D

				1099-PATR	7

				1099-Q	Q

				1099-R	9

				1099-S	S

				1099-SA	M

				1099-SB	SB

				3921	N

				3922	Z

				5498	L

				5498-ESA	V

55

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

26-27	Type of Return	2	Required. Enter the appropriate code. Left justify and fill
	(continued)		unused positions with blanks.

					TYPE OF RETURN	CODE

					5498-SA		K

					W-2G		W


28-43	Amount Codes	16	Required. Enter the appropriate amount code(s) for the type
			of return being reported. In most cases, the box numbers on
			paper information returns correspond with the amount codes
			used to file electronically. However, if discrepancies occur,
			Publication 1220 governs for filing electronically. Enter the
			amount codes in ascending sequence; numeric characters
			followed by alphas. Left justify the information and fill unused
			positions with blanks.
			Note: A type of return and an amount code must be present
			in every Payer “A” Record even if no money amounts are
			being reported. For a detailed explanation of the information
			to be reported in each amount code, refer to the appropriate
			paper instructions for each form.

Amount Codes			For Reporting Payments on Form 1097-BTC:

Form 1097-BTC, Bond Tax Credit					Amount Type		Amount Code
				Total Aggregate			1

				January payments			2

				February payments			3

				March payments			4

				April payments			5

				May payments			6

				June payments			7

				July payments			8

				August payments			9

				September payments			A

				October payments			B

				November payments			C

				December payments			D

56

Record Name: Payer “A” Record (continued)

Field Position

Field Title

Length

General Field Description

Amount Codes

For Reporting Payments on Form 1098:

Form 1098, Mortgage Interest Statement

Amount Type

Amount Code

Mortgage interest received from

1

payer(s)/borrower(s)

Points paid on the purchase of a

2

principal residence

Refund or credit of overpaid interest

3

Mortgage Insurance Premium

4

• If section 163(h)(3)(E)

applies for 2019, enter the

total premiums of $600 or

more paid (received) in

2019.

• If 163(h)(3)(E) does not

apply for 2019 leave this

box blank.”

Future developments - For the latest

information about developments

related to Form 1098 and its

instructions, such as legislation

enacted after they were published,

go to https://www.irs.gov/forms-

pubs/form-1098-mortgage-interest-

statement.

Blank (Filer’s use)

5

Outstanding Mortgage Principal

6

Amount Codes

For Reporting Payments on Form 1098-C:

Form 1098-C, Contributions of Motor Vehicles,

Amount Type

Amount

Boats, and Airplanes

Code

Gross proceeds from sales

4

Value of goods or services in

6

exchange for a vehicle

Note: If reporting other than “Gross proceeds from sales” or

“Value of goods or services in exchange for a vehicle,” use

Type of Return Code “X” in field positions 26-27 and Amount

Code 4 in field position 28 of the “A” Record. All payment

amount fields in the Payee “B” record will contain zeros.

57

Record Name: Payer “A” Record (continued)

Field Title	Length	General Field Description

Amount Code			For Reporting Payments on Form 1098-E:
Form 1098-E, Student Loan Interest Statement
			Amount Type	Amount
				Code


			Student loan interest received by the	1
			lender


Amount Codes			For Reporting Payments on Form 1098-F:
Form 1098-F, Fines, Penalties and Other
			Amount Type	Amount
Amounts
				Code


			Total amount required to be paid	1

			Restitution/remediation amount	2

			Compliance amount	3


Amount Codes			For Reporting Payments on Form 1098-Q:
Form 1098-Q, Qualifying Longevity Annuity
			Amount Type	Amount
Contract Information
				Code


			January payments	1

			February payments	2

			March payments	3

			April payments	4

			May payments	5

			June payments	6

			July payments	7

			August payments	8

			September payments	9

			October payments	A

			November payments	B

			December payments	C

			Total premiums	D

			Annuity amount on start date	E

			FMV of QLAC	F

58

Record Name: Payer “A” Record (continued)

Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1098-T:
Form 1098-T, Tuition Statement
			Amount Type	Amount
				Code

			Payments received for qualified tuition	1
			and related expenses

			Adjustments made for prior year	3

			Scholarships or grants	4

			Adjustments to scholarships or grants	5
			for a prior year


			Reimbursements or refunds of
			qualified tuition and related expenses	7
			from an insurance contract

			Note: Amount Codes 3 and 5 are assumed to be negative. It
			is not necessary to code with an over punch or dash to
			indicate a negative reporting.

Amount Codes			For Reporting Payments on Form 1099-A:
Form 1099-A, Acquisition or Abandonment of
			Amount Type	Amount
Secured Property				Code

			Balance of principal outstanding	2

			Fair market value of the property	4

59

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-B:

Form 1099-B, Proceeds From Broker and				Amount Type	Amount
					Code
Barter Exchange Transactions
				Proceeds	2

				(For forward contracts, See Note 1)

				Cost or other basis	3

				Federal income tax withheld (backup	4
				withholding). Do not report negative
				amounts.

				Wash Sale Loss Disallowed	5

				Bartering	7

				Profit (or loss) realized in 2019	9
				(See Note 2)

				Unrealized profit (or loss) on open	A
				contracts 12/31/2018 (See Note 2)

				Unrealized profit (or loss) on open	B
				contracts 12/31/2019 (See Note 2)

				Aggregate profit (or loss)	C

				Accrued Market Discount	D

			Note 1: The payment amount field associated with Amount
			Code 2 may be used to report a loss from a closing
			transaction on a forward contract. Refer to the “B” Record -
			General Field Descriptions and Record Layouts - Payment
			Amount Fields, for instructions on reporting negative amounts.
			Note 2: Payment amount fields 9, A, B, and C are used for
			the reporting of regulated futures or foreign currency
			contracts.

60

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-C:
Form 1099-C, Cancellation of Debt
				Amount Type	Amount Code

				Amount of debt discharged	2

				Interest included in Amount Code 2	3

				Fair market value of property. Use	7
				only if a combined Form 1099-A and
				1099-C is being filed.


Amount Code			For Reporting Payments on Form 1099-CAP:
Form 1099-CAP, Changes in Corporate Control
				Amount Type	Amount Code
and Capital Structure
				Aggregate amount received	2



Amount Codes			For Reporting Payments on Form 1099-DIV:
				Amount Type	Amount Code
Form 1099-DIV, Dividends and Distributions
				Total ordinary dividends	1


				Qualified dividends	2

				Total capital gain distribution	3

				Section 199A Dividends	5

				Unrecaptured Section 1250 gain	6

				Section 1202 gain	7

				Collectibles (28%) rate gain	8

				Nondividend distributions	9

				Federal income tax withheld	A

				Investment expenses	B

				Foreign tax paid	C

				Cash liquidation distributions	D

				Non-cash liquidation distributions	E

				Exempt interest dividends	F

				Specified private activity bond	G
				interest dividends

61

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-G:
Form 1099-G, Certain Government Payments
				Amount Type	Amount Code

				Unemployment compensation	1

				State or local income tax refunds,	2
				credits, or offsets

				Federal income tax withheld (backup	4
				withholding or voluntary withholding
				on unemployment compensation of
				Commodity Credit Corporation Loans
				or certain crop disaster payments)

				Reemployment Trade Adjustment	5
				Assistance (RTAA) programs

				Taxable grants	6

				Agriculture payments	7

				Market gain	9

62

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-H:


Form 1099-H, Health Coverage Tax credit			Amount Type	Amount Code


(HCTC) Advance Payments			Gross amount of health insurance	1
			advance payments

			Gross amount of health insurance	2
			payments for January

			Gross amount of health insurance	3
			payments for February

			Gross amount of health insurance	4
			payments for March

			Gross amount of health insurance	5
			payments for April

			Gross amount of health insurance	6
			payments for May

			Gross amount of health insurance	7
			payments for June

			Gross amount of health insurance	8
			payments for July

			Gross amount of health insurance	9
			payments for August

			Gross amount of health insurance	A
			payments for September

			Gross amount of health insurance	B
			payments for October

			Gross amount of health insurance	C
			payments for November

			Gross amount of health insurance	D
			payments for December

			Note: Tax years 2015 and 2016 are invalid years for
			reporting.

63

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-INT:

Form 1099-INT, Interest Income				Amount Type	Amount Code

				Interest income not included in	1
				Amount Code 3

				Early withdrawal penalty	2

				Interest on U.S. Savings Bonds and	3
				Treasury obligations

				Federal income tax withheld (backup	4
				withholding)

				Investment expenses	5

				Foreign tax paid	6

				Tax-exempt interest	8

				Specified private activity bond	9

				Market discount	A

				Bond premium	B

				Bond premium on tax exempt bond	D

				Bond premium on Treasury	E
				obligation

64

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-K:

Form 1099-K, Payment Card and Third Party			Amount Type	Amount Code
Network Transactions
			Gross amount of payment card/third	1

			party network transactions

			Card not present transactions	2

			Federal Income tax withheld	4

			January payments	5

			February payments	6

			March payments	7

			April payments	8

			May payments	9

			June payments	A

			July payments	B

			August payments	C

			September payments	D

			October payments	E

			November payments	F

			December payments	G


Amount Code
			For Reporting Payments on Form 1099-LS:
Form 1099-LS, Reportable Life Insurance Sale
			Amount Type	Amount Code

			Amount paid to payment recipient	1


Amount Codes			For Reporting Payments on Form 1099-LTC:

Form 1099-LTC, Long-Term Care and
			Amount Type	Amount Code
Accelerated Death Benefits

			Gross long-term care benefits paid	1


			Accelerated death benefits paid	2

65

Record Name: Payer “A” Record (continued)

Field	Field Title	Length	General Field Description
Position


Amount Codes			For Reporting Payments on Form 1099-MISC:

Form 1099-MISC, Miscellaneous Income			Amount Type	Amount Code

Note 1: If only reporting a direct sales indicator			Rents	1

			Royalties (See Note 2)	2
(see “B” Record field position 547), use Type of
Return “A” in field positions 26-27, and Amount
			Other income	3
Code 1 in field position 28 of the Payer “A” Record.

All payment amount fields in the Payee “B” Record			Federal income tax withheld	4
will contain zeros.
			(backup withholding or withholding
Note 2: Do not report timber royalties under a			on Indian gaming profits)
“pay-as-cut” contract; these must be reported on
			Fishing boat proceeds	5
Form 1099-S

			Medical and health care payments	6

			Nonemployee compensation (NEC)	7
			(Due Date - January 31)

			Substitute payments in lieu of	8
			dividends or interest

			Crop insurance proceeds	A

			Excess golden parachute payment	B

			Gross proceeds paid to an attorney	C
			in connection with legal services

			Section 409A deferrals	D

			Section 409A income	E

66

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-OID:
Form 1099-OID, Original Issue Discount
				Amount Type	Amount Code

				Original issue discount for 2019	1

				Other periodic interest	2

				Early withdrawal penalty	3

				Federal income tax withheld	4
				(backup withholding)

				Bond premium	5

				Original issue discount on U.S.	6
				Treasury obligations (allows both
				positive and negative amounts to be
				reported)

				Investment expenses	7

				Market discount	A

				Acquisition premium	B

				Tax-Exempt OID	C

67

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-PATR:
Form 1099-PATR, Taxable Distributions
				Amount Type	Amount Code
Received From Cooperatives

				Patronage dividends	1


				Nonpatronage distributions	2

				Per-unit retain allocations	3

				Federal income tax withheld	4
				(backup withholding)

				Redemption of nonqualified notices	5
				and retain allocations

				Deduction for domestic production	6
				activities income

				Qualified Payments	B

				Pass-Through Credits

				Investment credit	7

				Work opportunity credit	8

				Patron’s alternative minimum tax	9
				(AMT) adjustment

				For filer’s use for pass-through	A
				credits and deduction


Amount Codes			For Reporting Payments on Form 1099-Q:
Form 1099-Q, Payments From Qualified
				Amount Type	Amount Code
Education Programs (Under Sections 529


and 530)				Gross distribution	1

				Earnings (or loss)	2

				Basis	3

68

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-R:
Form 1099-R, Distributions From Pensions,
			Amount Type	Amount Code
Annuities, Retirement or Profit-Sharing Plans,
			Gross distribution	1
IRAs, Insurance Contracts, etc.

			Taxable amount (see Note 1)	2

			Capital gain (included in Amount	3
			Code 2)

			Federal income tax withheld	4

			Employee contributions/designated	5
			Roth contributions or insurance
			premiums

			Net unrealized appreciation in	6
			employer’s securities

			Other	8

			Total employee contributions	9

			Traditional IRA/SEP/SIMPLE	A
			distribution or Roth conversion (see
			Note 2)

			Amount allocable to IRR within 5	B
			years

			Note 1: If the taxable amount cannot be determined, enter a
			“1” (one) in position 547 of the “B” Record. Payment Amount 2
			must contain zeros.
			Note 2: For Form 1099-R, report the Roth conversion or total
			amount distributed from an IRA, SEP, or SIMPLE in Payment
			Amount Field A (IRA/SEP/SIMPLE distribution or Roth
			conversion) of the Payee “B” Record, and generally, the same
			amount in Payment Amount Field 1 (Gross Distribution). The
			IRA/SEP/SIMPLE indicator should be set to “1” (one) in field
			position 548 of the Payee “B” Record.

69

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Payments on Form 1099-S:
Form 1099-S, Proceeds From Real Estate
			Amount Type	Amount Code
Transactions
			Gross proceeds	2


			Buyer’s part of real estate tax	5

			Note: Include payments of timber royalties made under a
			“pay-as-cut” contract, reportable under IRC Section 6050N. If
			timber royalties are being reported, enter “TIMBER” in the
			description field of the “B” Record. If lump-sum timber
			payments are being reported, enter “LUMP-SUM TIMBER
			PAYMENT” in the description field of the “B” record.

Amount Codes			For Reporting Distributions on Form 1099-SA:
Form 1099-SA, Distributions From an HSA,
			Amount Type	Amount Code
Archer MSA, or Medicare Advantage MSA

			Gross distribution	1


			Earnings on excess contributions	2

			Fair market value of the account on	4
			the date of death


Amount Codes			For Reporting Information on Form 1099-SB:
Form 1099-SB, Seller’s Investment in Life
			Amount Type	Amount Code
Insurance Contract
			Investment in contract	1


			Surrender amount	2

Amount Codes	For Reporting Information on Form 3921:
Form 3921, Exercise of a Qualified Incentive
	Amount Type	Amount Code
Stock Option Under Section 422(b)

	Exercise price per share	3


	Fair market value of share on	4
	exercise date

70

Record Name: Payer “A” Record (continued)

Field Position

Field Title

Length

General Field Description

Amount Codes

For Reporting Information on Form 3922:

Form 3922, Transfer of Stock Acquired Through

Amount Type

Amount Code

Fair market value per share on

3

an Employee Stock Purchase Plan Under

Section 423(c)

grant date

Fair market value on exercise date

4

Exercise price per share

5

Exercise price per share

8

determined as if the option was

exercised on the date the option

was granted

Amount Codes

For Reporting Information on Form 5498:

Form 5498, IRA Contribution Information

Amount Type

Amount Code

IRA contributions (other than

1

amounts in Amount Codes 2, 3, 4,

8, 9, A, C, and D.)

(See Note 1 and 2)

Rollover contributions

2

Roth conversion amount

3

Recharacterized contributions

4

Fair market value of account

5

Life insurance cost included in

6

Amount Code 1

FMV of certain specified assets

7

SEP contributions

8

SIMPLE contributions

9

Roth IRA contributions

A

RMD amount

B

Postponed Contribution

C

Repayments

D

Note 1: If reporting IRA contributions for a participant in a

military operation, see the Instructions for Forms 1099-R and

5498.

Note 2: Also, include employee contributions to an IRA under

a SEP plan but not salary reduction contributions. Do not

include employer contributions; these are included in

Amount Code 8.

71

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

Amount Codes			For Reporting Information on Form 5498-ESA:
Form 5498-ESA, Coverdell ESA Contribution
			Amount Type		Amount Code
Information

			Coverdell ESA contributions	1


			Rollover contributions	2


Amount Codes			For Reporting Information on Form 5498-SA:
Form 5498-SA, HSA, Archer MSA or Medicare
			Amount Type		Amount Code
Advantage MSA Information
			Employee or self-employed	1

			person’s Archer MSA
			contributions made in 2019 and
			2020 for 2019

			Total contributions made in 2019	2

			Total HSA or Archer MSA	3
			contributions made in 2020 for
			2019

			Rollover contributions (see Note)	4

			Fair market value of HSA, Archer	5
			MSA or Medicare Advantage MSA

			Note: This is the amount of any rollover made to this MSA in
			2019 after a distribution from another MSA. For detailed
			information on reporting, refer to
			Instructions for Forms 1099-R and 5498.

Amount Codes			For Reporting Payments on Form W-2G:
Form W-2G, Certain Gambling Winnings
			Amount Type		Amount Code

			Reportable winnings	1

			Federal income tax withheld	2

			Winnings from identical wagers	7

72

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

44-51	Blank	8	Enter blanks.

52	Foreign Entity	1	Enter “1” (one) if the payer is a foreign entity and income is
	Indicator		paid by the foreign entity to a U.S. resident. Otherwise, enter
			a blank.

53-92	First Payer Name Line	40	Required. Enter the name of the payer whose TIN appears in
			positions 12-20 of the “A” Record. (The transfer agent’s name
			is entered in the Second Payer Name Line Field, if
			applicable). Left justify information and fill unused positions
			with blanks. Delete extraneous information.

93-132	Second Payer Name	40	If position 133 Transfer (or Paying) Agent Indicator contains a
	Line		“1” (one), this field must contain the name of the transfer or
			paying agent.
			If position 133 contains a “0” (zero), this field may contain
			either a continuation of the First Payer Name Line or blanks.
			Left justify the information. Fill unused positions with blanks.

133	Transfer Agent	1	Required. Enter the appropriate numeric code from the table
	Indicator		below.
			Meaning	Code

			The entity in the Second Payer Name	1
			Line Field is the transfer (or paying)
			agent.

			The entity shown is not the transfer (or	0
			paying) agent (that is, the Second
			Payer Name Line Field either contains
			a continuation of the First Payer Name
			Line Field or blanks).

73

Record Name: Payer “A” Record (continued)

Field Position	Field Title	Length	General Field Description

134-173	Payer Shipping	40	Required. If position 133 Transfer Agent Indicator is “1” (one),
	Address		enter the shipping address of the transfer or paying agent.

			Otherwise, enter the actual shipping address of the payer. The
			street address includes street number, apartment or suite
			number, or P.O. Box address if mail is not delivered to a street
			address. Left justify the information and fill unused positions
			with blanks.
			For U.S. addresses, the payer city, state, and ZIP Code must
			be reported as 40-, 2-, and 9-position fields, respectively.
			Filers must adhere to the correct format for the payer city,
			state, and ZIP Code.
			For foreign addresses, filers may use the payer city, state, and
			ZIP Code as a continuous 51-position field. Enter information
			in the following order: city, province or state, postal code, and
			the name of the country. When reporting a foreign address,
			the Foreign Entity Indicator in position 52 must contain a
			"1" (one).

174-213	Payer City	40	Required. If the Transfer Agent Indicator in position 133 is a
			“1” (one), enter the city, town, or post office of the transfer
			agent. Otherwise, enter payer’s city, town, or post office city.
			Do not enter state and ZIP Code information in this field. Left
			justify the information and fill unused positions with blanks.

214-215	Payer State	2	Required. Enter the valid U.S. Postal Service state
			abbreviation. Refer to Part A. Sec. 13, Table 2, State & U.S.

			Territory Abbreviations.

216-224	Payer ZIP Code	9	Required. Enter the valid nine-digit ZIP Code assigned by the
			U.S. Postal Service. If only the first five digits are known, left
			justify the information and fill unused positions with blanks. For
			foreign countries, alpha characters are acceptable as long as
			the filer has entered a “1” (one) in “A” Record, field position 52
			Foreign Entity Indicator.

225-239	Payer’s Telephone	15	Enter the payer’s telephone number and extension. Omit
	Number & Extension		hyphens. Left justify the information and fill unused positions
			with blanks.

240-499	Blank	260	Enter blanks.

74

Record Name: Payer “A” Record (continued)

500-507	Record Sequence	8	Required. Enter the number of the record as it appears within
	Number		the file. The record sequence number for the “T” Record will
			always be “1” (one), since it is the first record on the file and
			the file can have only one “T” Record. Each record thereafter
			must be increased by one in ascending numerical sequence,
			that is, 2, 3, 4, etc. Right justify numbers with leading zeros in
			the field. For example, the “T” Record sequence number
			would appear as “00000001” in the field, the first “A” Record
			would be “00000002,” the first “B” Record, “00000003,” the
			second “B” Record, “00000004” and so on until the final record
			of the file, the “F” Record.

508-748	Blank	241	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payer “A” Record - Record Layout

		Combined			Payer Name
Record Type	Payment Year	Federal/State	Blank	Payer's TIN
					Control
		Filing Program


1	2-5	6	7-11	12-20	21-24

Last Filing	Type of Return	Amount Codes	Blank	Foreign Entity	First Payer Name
Indicator				Indicator	Line


25	26-27	28-43	44-51	52	53-92

Second Payer	Transfer Agent	Payer Shipping	Payer City	Payer State	Payer ZIP Code
Name Line	Indicator	Address


93-132	133	134-173	174-213	214-215	216-224

Payer’s		Record
Telephone
	Blank	Sequence	Blank	Blank or CR/LF
Number &
		Number
Extension


225-239	240-499	500-507	508-748	749-750

75

Sec. 3 Payee “B” Record

General Field Descriptions

The “B” Record contains the payment information from information returns.

The record layout for field positions 1 through 543 is the same for all types of returns.

Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms.

Allow for all 16 Payment Amount Fields. For the fields not used, enter “0” (zeros).

All records must be a fixed length of 750 positions.

All alpha characters must be upper case.

Do not use decimal points (.) to indicate dollars and cents.

For all fields marked “Required,” the transmitter must provide the information described under “General Field Description.” For those fields not marked “Required,” the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length.

A field is also provided for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. The IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer’s option to use the Special Data Entries Field.

Following the Special Data Entries Field, payment fields have been allocated for State Income Tax Withheld and Local Income Tax Withheld. These fields are for the convenience of filers. The information will not be used by the IRS.

Adhere to guidelines listed in Sec.12 Combined Federal/State Filing (CF/SF) Program if participating in the program.

76

Record Name: Payee “B” Record

Field Position	Field Title	Length		General Field Description

1	Record Type	1	Required. Enter “B.”

2-5	Payment Year	4	Required. Enter “2019.” If reporting prior year data, report the
			year which applies (2018, 2017, etc.).

6	Corrected Return	1	Required for corrections only.
	Indicator (See Note)		Indicates a corrected return. Enter the appropriate code from
			the following table.

					Definition	Code

				For a one-transaction		G
				correction or the first of a two-
				transaction correction

				For a second transaction of a		C
				two-transaction correction

				For an original return		Blank

			Note: C, G, and non-coded records must be reported using
			separate Payer “A” Records.

7-10	Name Control	4	If determinable, enter the first four characters of the last name
			of the person whose TIN is being reported in positions 12-20
			of the “B” Record. Otherwise, enter blanks. Last names of
			less than four characters must be left justified and fill the
			unused positions with blanks.
			Special characters and embedded blanks must be removed.
			Refer to Part E. Exhibit 1, Name Control.

77

Record Name: Payee “B” Record

Field Position	Field Title	Length	General Field Description

11	Type of TIN	1	This field is used to identify the taxpayer identification number
			(TIN) in positions 12-20 as either an employer identification
			number (EIN), a social security number (SSN), an individual
			taxpayer identification number (ITIN) or an adoption taxpayer
			identification number (ATIN). Enter the appropriate code from
			the following table:

				TIN	Type of Account	Code

				EIN	A business, organization, some	1
					sole proprietors or other entity

				SSN	An individual, including some sole	2
					proprietors

				ITIN	An individual required to have a	2
					taxpayer identification number but
					who is not eligible to obtain an SSN

				ATIN	An adopted individual prior to the	2
					assignment of a SSN

				N/A	If the type of TIN is not	Blank
					determinable, enter a blank


12-20	Payee’s Taxpayer	9	Required. Enter the nine-digit taxpayer identification number
	Identification Number		of the payee (SSN, ITIN, ATIN, or EIN). Do not enter hyphens
	(TIN)		or alpha characters.
			If an identification number has been applied for but not
			received, enter blanks. All zeros, ones, twos, etc., will have
			the effect of an incorrect TIN. If the TIN is not available, enter
			blanks.
			Note: If the filer is required to report payments made through
			Foreign Intermediaries and Foreign Flow-Through Entities on
			Form 1099, refer to General Instructions for Certain

			Information Returns for reporting instructions.

78

Record Name: Payee “B” Record (continued)

Field Position	Field Title	Length	General Field Description

21-40	Payer’s Account	20	Required if submitting more than one information return of the
	Number for Payee		same type for the same payee. Enter any number assigned by
			the payer to the payee that can be used by the IRS to
			distinguish between information returns. This number must be
			unique for each information return of the same type for the
			same payee. If a payee has more than one reporting of the
			same document type, it is vital that each reporting have a
			unique account number. For example, if a payer has three
			separate pension distributions for the same payee and three
			separate Forms 1099-R are filed; three separate unique
			account numbers are required. A payee’s account number
			may be given a unique sequencing number, such as 01, 02, or
			A, B, etc., to differentiate each reported information return. Do
			not use the payee’s TIN since this will not make each record
			unique. This information is critical when corrections are filed.
			This number will be provided with the backup withholding
			notification and may be helpful in identifying the branch or
			subsidiary reporting the transaction. The account number can
			be any combination of alpha, numeric, or special characters. If
			fewer than 20 characters are used, filers may either left or
			right justify, filling the remaining positions with blanks.
			Forms 1099-LS and 1099-SB - use this field to report
			“Policy Number.”

41-44	Payer’s Office Code	4	Enter the office code of the payer. Otherwise, enter blanks.
			For payers with multiple locations, this field may be used to
			identify the location of the office submitting the information
			returns. This code will also appear on backup withholding
			notices.

45-54	Blank	10	Enter blanks.

Payment Amount Fields			Required. Filers should allow for all payment amounts. For
			those not used, enter zeros. Each payment field must contain
(Must be numeric)			12 numeric characters. Each payment amount must contain
			U.S. dollars and cents. The right-most two positions represent

			cents in the payment amount fields. Do not enter dollar signs,
			commas, decimal points, or negative payments, except those
			items that reflect a loss on Form 1099-B, 1099-OID, or 1099-
			Q. Positive and negative amounts are indicated by placing a
			“+” (plus) or “-” (minus) sign in the left-most position of the
			payment amount field. A negative over punch in the unit’s
			position may be used instead of a minus sign, to indicate a
			negative amount. If a plus sign, minus sign, or negative over
			punch is not used, the number is assumed to be positive.
			Negative over punch cannot be used in PC created files.
			Payment amounts must be right justified and fill unused
			positions with zeros.

Caution: If payment amounts exceed the 12 field positions allotted, a separate Payee “B” Record must be submitted for the remainder. The files cannot be exactly the same to avoid duplicate filing discrepancies. For example: For Form 1099-K reporting 12,000,000,000.00, the first “B” record would show 8,000,000,000.00 and the second “B” record would show 4,000,000,000.00. One substitute Form 1099-K may be sent to the recipient aggregating the multiple Forms 1099-K.

79

Record Name: Payee “B” Record (continued)

Field Position	Field Title	Length	General Field Description

55-66	Payment Amount 1*	12	The amount reported in this field represents payments for
			Amount Code 1 in the “A” Record.

67-78	Payment Amount 2*	12	The amount reported in this field represents payments for
			Amount Code 2 in the “A” Record.

79-90	Payment Amount 3*	12	The amount reported in this field represents payments for
			Amount Code 3 in the “A” Record.

91-102	Payment Amount 4*	12	The amount reported in this field represents payments for
			Amount Code 4 in the “A” Record.

103-114	Payment Amount 5*	12	The amount reported in this field represents payments for
			Amount Code 5 in the “A” Record.

115-126	Payment Amount 6*	12	The amount reported in this field represents payments for
			Amount Code 6 in the “A” Record.

127-138	Payment Amount 7*	12	The amount reported in this field represents payments for
			Amount Code 7 in the “A” Record.

139-150	Payment Amount 8*	12	The amount reported in this field represents payments for
			Amount Code 8 in the “A” Record.

151-162	Payment Amount 9*	12	The amount reported in this field represents payments for
			Amount Code 9 in the “A” Record.

163-174	Payment Amount A*	12	The amount reported in this field represents payments for
			Amount Code A in the “A” Record.

175-186	Payment Amount B*	12	The amount reported in this field represents payments for
			Amount Code B in the “A” Record.

187-198	Payment Amount C*	12	The amount reported in this field represents payments for
			Amount Code C in the “A” Record.

199-210	Payment Amount D*	12	The amount reported in this field represents payments for
			Amount Code D in the “A” Record.

211-222	Payment Amount E*	12	The amount reported in this field represents payments for
			Amount Code E in the “A” Record.

223-234	Payment Amount F*	12	The amount reported in this field represents payments for
			Amount Code F in the “A” Record.

235-246	Payment Amount G*	12	The amount reported in this field represents payments for
			Amount Code G in the “A” Record.

*Note: If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in this publication must be followed for electronic filing.

247	Foreign Country	1	If the address of the payee is in a foreign country, enter a
	Indicator		“1” (one) in this field. Otherwise, enter blank. When filers use
			the foreign country indicator, they may use a free format for
			the payee city, state, and ZIP Code.
			Enter information in the following order: city, province or state,
			postal code, and the name of the country. Do not enter
			address information in the First or Second Payee Name Lines.

80

Record Name: Payee “B” Record (continued)

Field Position	Field Title	Length	General Field Description

248-287	First Payee Name	40	Required. Enter the name of the payee (preferably last
	Line		name first) whose taxpayer identification number (TIN) was
			provided in positions 12-20 of the Payee “B” Record.
			Left justify the information and fill unused positions with
			blanks. If more space is required for the name, use the
			Second Payee Name Line Field. If reporting information for a
			sole proprietor, the individual’s name must always be present
			on the First Payee Name Line. The use of the business
			name is optional in the Second Payee Name Line Field. End
			the First Payee Name Line with a full word. Extraneous
			words, titles, and special characters (that is, Mr., Mrs., Dr.,
			period, apostrophe) should be removed from the Payee
			Name Lines. A hyphen (-) and an ampersand (&) are the only
			acceptable special characters for First and Second Payee
			Name Lines.
			Note: If a filer is required to report payments made through
			Foreign Intermediaries and Foreign Flow-Through Entities on
			Form 1099, see the General Instructions for Certain

			Information Returns for reporting instructions.

288-327	Second Payee Name	40	If there are multiple payees (for example, partners, joint
	Line		owners, or spouses), use this field for those names not
			associated with the TIN provided in positions 12-20 of the “B”
			Record, or if not enough space was provided in the First
			Payee Name Line, continue the name in this field. Do not
			enter address information. It is important that filers provide as
			much payee information to the IRS as possible to identify the
			payee associated with the TIN. See the Note under the First
			Payee Name Line. Left justify the information and fill unused
			positions with blanks.

328-367	Blank	40	Enter blanks.

368-407	Payee Mailing	40	Required. Enter the mailing address of the payee.
	Address		The street address should include number, street, apartment
			or suite number, or P.O. Box if mail is not delivered to a
			street address. Left justify the information and fill unused
			positions with blanks.
			Do not enter data other than the payee’s mailing address.

408-447	Blank	40	Enter blanks.

448-487	Payee City	40	Required. Enter the city, town or post office. Enter APO or
			FPO if applicable. Do not enter state and ZIP Code
			information in this field. Left justify the information and fill
			unused positions with blanks.

488-489	Payee State	2	Required. Enter the valid U.S. Postal Service state
			abbreviations for states or the appropriate postal identifier
			(AA, AE, or AP). Refer to Part A. Sec 13, Table 2, State &

			U.S. Territory Abbreviations.

81

Record Name: Payee “B” Record (continued)

Field Position	Field Title	Length	General Field Description

490-498	Payee ZIP Code	9	Required. Enter the valid ZIP Code (nine-digit or five-digit)
			assigned by the U.S. Postal Service.
			For foreign countries, alpha characters are acceptable as
			long as the filer has entered a “1” (one) in the Foreign
			Country Indicator, located in position 247 of the “B” Record. If
			only the first five-digits are known, left justify the information
			and fill the unused positions with blanks.

499	Blank	1	Enter blank.

500-507	Record Sequence	8	Required. Enter the number of the record as it appears
	Number		within the file. The record sequence number for the “T”
			Record will always be one (1), since it is the first record on
			the file and the file can have only one “T” Record in a file.
			Each record, thereafter, must be increased by one in
			ascending numerical sequence, that is, 2, 3, 4, etc. Right
			justify numbers with leading zeros in the field. For example,
			the “T” Record sequence number would appear as
			“00000001” in the field, the first “A” Record would be
			“00000002,” the first “B” Record, “00000003,” the second “B”
			Record, “00000004”, and so on until the final record of the
			file, the “F” Record.

508-543	Blank	36	Enter blanks.

82

Standard Payee “B” Record Format For All Types of Returns, Positions 1-543

Record Type	Payment Year	Corrected Return	Name Control	Type of TIN	Payee’s TIN
		Indicator


1	2-5	6	7-10	11	12-20

Payer's Account	Payer’s Office		Payment	Payment	Payment
Number for		Blank	Amount	Amount	Amount
	Code
Payee			1	2	3


21-40	41-44	45-54	55-66	67-78	79-90

Payment Amount	Payment	Payment	Payment	Payment	Payment
	Amount	Amount	Amount	Amount	Amount
4
	5	6	7	8	9


91-102	103-114	115-126	127-138	139-150	151-162

Payment Amount	Payment	Payment	Payment	Payment	Payment
	Amount	Amount	Amount	Amount	Amount
A
	B	C	D	E	F


163-174	175-186	187-198	199-210	211-222	223-234

Payment Amount	Foreign Country	First Payee	Second Payee		Payee Mailing
		Name		Blank
G	Indicator		Name Line		Address
		Line


235-246	247	248-287	288-327	328-367	368-407

			Payee ZIP		Record
Blank	Payee City	Payee State		Blank	Sequence
			Code
					Number


408-447	448-487	488-489	490-498	499	500-507

Blank

508-543

83

The following sections define the field positions for the different types of returns in the Payee “B” Record (positions 544-750):

Section	Form	Section	Form

1	1097-BTC	17	1099-LS

2	1098	18	1099-LTC

3	1098-C	19	1099-MISC*

4	1098-E	20	1099-OID*

5	1098-F	21	1099-PATR*

6	1098-Q	22	1099-Q

7	1098-T	23	1099-R*

8	1099-A	24	1099-S

9	1099-B*	25	1099-SA

10	1099-C	26	1099-SB

11	1099-CAP	27	3921

12	1099-DIV*	28	3922

13	1099-G*	29	5498*

14	1099-H	30	5498-ESA

15	1099-INT*	31	5498-SA

16	1099-K*	32	W-2G

* These forms may be filed through the Combined Federal/State Filing (CF/SF) Program. The IRS will forward these records to participating states for filers who have been approved for the program.

84

(1) Payee “B” Record - Record Layout Positions 544-750 for Form 1097-BTC

Field Position	Field Title	Length		General Field Description

544-546	Blank	3		Enter blanks.

547	Issuer Indicator	1		Required. Enter the appropriate indicator from the table

				below:

				Usage		Indicator

				Issuer of bond or its agent filing	1
				initial 2019 Form 1097-BTC for
				credit being reported

				An entity that received a 2018 Form	2
				1097-BTC for credit being reported


548-555	Blank	8	Enter blanks.

556	Code	1	Required. Enter the appropriate alpha indicator from the
			table below:

				Usage		Indicator

				Account number		A

				CUSIP number		C

				Unique identification number, not an		O
				account/CUSIP number, such as a
				self-provided identification number


557-559	Blank	3	Enter blanks.

560-598	Unique Identifier	39	Enter the unique identifier assigned to the bond. This can be
			an alphanumeric identifier such as the CUSIP number.
			Right justify the information and fill unused positions with
			blanks.

599-601	Bond Type	3	Required. Enter the appropriate indicator from the table.

				Usage		Indicator

				Clean Renewable Energy Bond		101

				Other		199


602-662	Blank	61	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. You may enter
			comments here. If this field is not used, enter blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

85

	Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1097-BTC

Blank	Issuer Indicator	Blank	Code	Blank	Unique
					Identifier


544-546	547	548-555	556	557-559	560-598

Bond Type	Blank	Special	Blank	Blank or CR/LF
		Data Entries


599-601	602-662	663-722	723-748	749-750

(2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098

Field Position	Field Title	Length	General Field Description

544-551	Mortgage Origination	8	Enter the date of the Mortgage Origination in YYYYMMDD
	Date		format.

	Property Securing	1	Enter “1” (one) if Property Securing Mortgage is the same as
552	Mortgage Indicator		payer/borrowers’ address. Otherwise enter a blank.


	Property Address or	39	Enter the address or description of the property securing the
553-591	Description Securing		mortgage if different than the payer/borrowers address.
	Mortgage		Left justify and fill with blanks.


592-630	Other	39	Enter any other item you wish to report to the payer.
			Examples include:
			•	Continuation of Property Address Securing Mortgage
			•	Continuation of Legal Description of Property
			•	Real estate taxes
			•	Insurance paid from escrow
			•	If you are a collection agent, the name of the person for
				whom you collected the interest
			This is a free format field. If this field is not used, enter
			blanks.
			You do not have to report to the IRS any information
			provided in this box.
			Left justify and fill with blanks.

Option: FIRE will allow Field Positions 553-591 and Field Positions 592-630 to be combined as continuous space for reporting ‘Property address or description of property securing the mortgage beginning at Field Position 553 continuing through 630.

86

(2) Payee “B” Record - Record Layout Positions 544-750 for Form 1098 (continued)

Field Position	Field Title	Length	General Field Description

631-669	Blank	39	Enter blanks.

670-673	Number of	4	If more than one property securing the mortgage, enter the
	Mortgaged Properties		total number of properties secured by this mortgage. If less
			than two (2), enter blanks. Valid values are 0000 - 9999.

674-722	Special Data Entries	49	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or
			local revenue departments for the filing requirements. If
			this field is not use, enter blanks.

723-730	Mortgage Acquisition	8	Enter the date in format YYYYMMDD if the recipient/lender
	Date		acquired the mortgage in 2019, show the date of
			acquisition. (for example, January 5, 2019, would be
			20190105)

731-748	Blank	18	Enter blanks.

749-750	Blank	2	Enter blanks.

		Payee “B” Record - Record Layout Positions 544-750 for Form 1098

	Mortgage	Property	Property Address
		Securing	or Description
	Origination			Other	Blank
		Mortgage	Securing
	Date
		Indicator	Mortgage


544-551		552	553-591	592-630	631-669

	Number of	Special Data	Mortgage
	Mortgaged			Blank	Blank
		Entries	Acquisition Date
	Properties


670-673		674-722	723-730	731-748	749-750

87

(3) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-C

Field Position	Field Title	Length	General Field Description

544-545	Blank	2	Enter blanks.

546	Transaction Indicator	1	Enter “1” (one) if the amount reported in Payment Amount
			Field 4 is an arm’s length transaction to an unrelated party.
			Otherwise, enter a blank.

547	Transfer After	1	Enter “1” (one) if the vehicle will not be transferred for
	Improvements		money, other property, or services before completion of
	Indicator		material improvements or significant intervening use.
			Otherwise, enter a blank.

548	Transfer Below Fair	1	Enter “1” (one) if the vehicle is transferred to a needy
	Market Value Indicator		individual for significantly below fair market value. Otherwise,
			enter a blank.

549-552	Year	4	Enter the year of the vehicle in YYYY format.

553-565	Make	13	Enter the Make of the vehicle. Left justify the information and
			fill unused positions with blanks.

566-587	Model	22	Enter the Model of the vehicle. Left justify the information and
			fill unused positions with blanks.

588-612	Vehicle or Other	25	Enter the vehicle or other identification number of the
	Identification Number		donated vehicle. Left justify the information and fill unused
			positions with blanks.

613-651	Vehicle Description	39	Enter a description of material improvements or significant
			intervening use and duration of use. Left justify the
			information and fill unused positions with blanks.

652-659	Date of Contribution	8	Enter the date the contribution was made to an organization,
			in YYYYMMDD format (for example, January 5, 2019, would
			be 20190105).

88

(3) Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1098-C (continued)

Field Position	Field Title	Length	General Field Description

660	Donee Indicator	1	Enter the appropriate indicator from the following table to
			report if the donee of the vehicle provides goods or services
			in exchange for the vehicle.

				Usage	Indicator

				Donee provided goods or services	1

				Donee did not provide goods or	2
				services


661	Intangible Religious	1	Enter “1” (one) if only intangible religious benefits were
	Benefits Indicator		provided in exchange for the vehicle. Otherwise, enter a
			blank.

662	Deduction $500 or	1	Enter “1” (one) if under the law the donor cannot claim a
	Less Indicator		deduction of more than $500 for the vehicle. Otherwise,
			enter a blank.

663-722	Special Data Entries	60	You may enter odometer mileage here. Enter as 7 numeric
			characters. The remaining positions of this field may be used
			to record information for state and local government
			reporting or for the filer's own purposes. Payers should
			contact the state or local revenue departments for the filing
			requirements. If this field is not used, enter blanks.

723-730	Date of Sale	8	Enter the date of sale, in YYYYMMDD format (for example,
			January 5, 2019, would be 20190105). Do not enter hyphens
			or slashes.

731-746	Goods and Services	16	Enter a description of any goods and services received for
			the vehicle. Otherwise, enter blanks.
			Left justify information and fill unused positions with blanks.

747-748	Blank	2	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

89

	Payee “B” Record - Record Layout Positions 544-750 for Form 1098-C

	Transaction	Transfer After	Transfer Below
Blank		Improvements	Fair Market	Year	Make
	Indicator
		Indicator	Value Indicator


544-545	546	547	548	549-552	553-565

	Vehicle or Other				Intangible
		Vehicle	Date of		Religious
Model	Identification			Donee Indicator
		Description	Contribution		Benefits
	Number
					Indicator


566-587	588-612	613-651	652-659	660	661

Deduction	Special Data		Goods and
$500 or Less		Date of Sale		Blank	Blank or CR/LF
	Entries		Services
Indicator


662	663-722	723-730	731-746	747-748	749-750

(4) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-E

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547	Origination Fees/	1	Enter “1” (one) if the amount reported in Payment Amount
	Capitalized Interest		Field 1 does not include loan origination fees and/or
	Indicator		capitalized interest made before September 1, 2004.
			Otherwise, enter a blank.

548-662	Blank	115	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for the filing requirements. If this field is
			not used, enter blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1098-E

	Origination Fees/		Special Data
Blank	Capitalized	Blank		Blank	Blank or CR/LF
			Entries
	Interest Indicator


544-546	547	548-662	663-722	723-748	749-750

90

(5) Payee “B” Record – Positions 544-750 for Form 1098-F

Field Position	Field Title	Length	General Field Description

544-551	Date of	8	Enter the effective date of the order in YYYYMMDD format
	Order/Agreement		(for example, January 5, 2019, would be 20190105).

552-590	Jurisdiction	39	Enter the jurisdiction for the fines, penalties, or other
			amounts being assessed, if applicable.

591-629	Case number	39	Enter the case number assigned to the order or agreement, if
			applicable.

630-668	Name or description of	39	Enter a name or description to identify order or agreement.
	matter/suit/agreement

669-674	Payment Code	6	Enter one or more of the following payment codes.

Usage

Indicator

Multiple payers/defendants

B

Multiple payees

C

Property included in settlement

D

Settlement payments to non-

governmental entities, i.e., charities

E

Settlement paid in full as of time of

F

filing

No payment received as of time of

G

filing

Deferred prosecution agreement

H

675-734

Special Data Entries

60

This portion of the “B” Record may be used to record

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or

local revenue departments for the filing requirements. If this

field is not used, enter blanks.

735-750

Blank

16

Enter blanks.

Payee “B” Record - Record Layout Positions 544-750 for Form 1098-F

Date of

Jurisdiction

Case number

Name or description of

Payment

order/agreement

matter/suit/agreement

Code

544-551

552-590

591-629

630-668

669-674

Special Data

Blank

Entries

675-734

735-750

91

(6) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-Q

Field Position	Field Title	Length	General Field Description

544-545	Blank	2	Enter blanks.

546-553	Annuity Start Date	8	Enter the annuity start date in YYYYMMDD format. If the
			payments have not started, show the annuity amount payable on
			start date in YYYYMMDD format.

554	Start date may be	1	Enter “1” (one) if payments have not yet started and the start
	accelerated		date may be accelerated. Otherwise, enter a blank.
	Indicator

Note: For field positions 555-578, enter the date of the premium paid each month. If there is more than one payment per month, enter the date of the last payment in the month. The payment amount box for that month will include the total payments for the month.

555-556	January	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

557-558	February	2	Enter a two-digit number 01-28.	Otherwise, enter blanks.

559-560	March	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

561-562	April	2	Enter a two-digit number 01-30.	Otherwise, enter blanks.

563-564	May	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

565-566	June	2	Enter a two-digit number 01-30.	Otherwise, enter blanks.

567-568	July	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

569-570	August	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

571-572	September	2	Enter a two-digit number 01-30.	Otherwise, enter blanks.

573-574	October	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

575-576	November	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

577-578	December	2	Enter a two-digit number 01-31.	Otherwise, enter blanks.

579	Blank	1	Enter a blank.

580-618	Name of Plan	39	If the contract was purchased under a plan, enter the name of
			the plan. Otherwise, enter blanks.

619-638	Plan Number	20	If the contract was purchased under a plan, enter the plan
			number. Otherwise, enter blanks.

639-647	Plan Sponsor’s	9	If the contract was purchased under a plan, enter the nine-digit
	Employer		employer identification number of the plan sponsor. Otherwise,
	Identification		enter blanks.
	Number

648-748	Blank	101	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

92

	Payee “B” Record - Record Layout Positions 544-750 for Form 1098-Q

	Annuity Start	Start day may be
Blank		accelerated	January	February	March
	Date
		Indicator


544-545	546-553	554	555-556	557-558	559-560

April	May	June	July	August	September

561-562	563-564	565-566	567-568	569-570	571-572

October	November	December	Blank	Name of Plan	Plan Number

573-574	575-576	577-578	579	580-618	619-638

Plan Sponsor’s
Employer	Blank	Blank
Identification

Number

639-647	648-748	749-750

93

(7) Payee “B” Record - Record Layout Positions 544-750 for Form 1098-T

Field Position		Field Title	Length		General Field Description

544		Student's taxpayer	1		Required.
		identification number			Enter 1 to certify compliance with applicable TIN solicitation
		(TIN Solicitation			requirements regarding individual student when:
		Certification)			• Educational institution received a TIN from the
					individual in response to specific solicitation in the
					current year, a previous year, or the institution
					obtained the TIN from the student’s application for
					financial aid or other form (whether in the year for
					which the form is filed or a prior year) and, in either
					instance, has no reason to believe the TIN on file in
					the institution’s records is incorrect.
					• Educational institution files Form 1098-T with this
					field blank because it has no record of the student’s
					TIN, but only if the institution made the required
					written TIN solicitation by December 31 of the
					calendar year for which the Form 1098-T is being
					filed.
					Otherwise, leave blank.

545-546		Blank	2		Enter blanks.

547		Half-time	1		Required. Enter “1” (one) if the student was at least a half-
					time student during any academic period that began in 2019.
		Student
					Otherwise, enter a blank.
		Indicator


548		Graduate Student	1		Required. Enter “1” (one) if the student is enrolled
		Indicator			exclusively in a graduate level program. Otherwise, enter a
					blank.

549		Academic Period	1		Enter “1” (one) if the amount in Payment Amount Field 1 or
		Indicator			Payment Amount Field 2 includes amounts for an academic
					period beginning January through March 2020. Otherwise,
					enter a blank.

550		Blank	1		Enter a blank.

551-662		Blank	112		Enter blanks.

663-722	Special Data Entries		60	This portion of the “B” Record may be used to record
				information for state or local government reporting or for the
				filer’s own purposes. Payers should contact the state or local
				revenue departments for the filing requirements. If this field is
				not used, enter blanks.

723-748	Blank		26	Enter blanks.

749-750	Blank		2	Enter blanks or carriage return/line feed (CR/LF) characters.

94

	Payee “B” Record – Record Layout Positions 544-750 for Form 1098-T

Student's
taxpayer		Half-time	Graduate	Academic
identification
	Blank	Student	Student	Period	Blank	Blank
number (TIN
		Indicator	Indicator	Indicator
Solicitation

Certification)

544	545-546	547	548	549	550	551-662

Special Data	Blank	Blank or
Entries		CR/LF


663-722	723-748	749-750

95

(8) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-A

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547	Personal Liability	1	Enter the appropriate indicator from the table below:
	Indicator

				Usage	Indicator

				Borrower was personally liable for	1
				repayment of the debt.

				Borrower was not personally liable	Blank
				for repayment of the debt.


548-555	Date of Lender’s	8	Enter the acquisition date of the secured property or the date
	Acquisition or		the lender first knew or had reason to know the property was
	Knowledge of		abandoned, in YYYYMMDD format (for example, January 5,
	Abandonment		2019, would be 20190105). Do not enter hyphens or slashes.

556-594	Description of	39	Enter a brief description of the property. For real property,
	Property		enter the address, or if the address does not sufficiently
			identify the property, enter the section, lot and block. For
			personal property, enter the type, make and model (for
			example, Car-1999 Buick Regal or Office Equipment). Enter
			“CCC” for crops forfeited on Commodity Credit Corporation
			loans.
			If fewer than 39 positions are required, left justify the
			information and fill unused positions with blanks.

595-662	Blank	68	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for the filing requirements. If this field is
			not used, enter blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

96

	Payee “B” Record – Record Layout Positions 544-750 for Form 1099-A

		Date of Lender’s
Blank	Personal Liability	Acquisition or	Description of	Blank	Special Data
	Indicator	Knowledge of	Property		Entries

		Abandonment

544-546	547	548-555	556-594	595-662	663-722

Blank	Blank or CR/LF

723-748	749-750

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1	Enter “2” (two) to indicate notification by the IRS twice within
	(Optional)		three calendar years that the payee provided an incorrect
			name and/or TIN combination. Otherwise, enter a blank.

545	Noncovered Security	1	Enter the appropriate indicator from the following table, to
	Indicator		identify a Noncovered Security. If not a Noncovered Security,
			enter a blank.

			Usage	Indicator

			Noncovered Security Basis not	1
			reported to the IRS

			Noncovered Security Basis	2
			reported to the IRS

			Not a Noncovered Security	Blank


546	Type of Gain or Loss	1	Enter the appropriate indicator from the following table to
	Indicator		identify the amount reported in Amount Code 2. Otherwise,
			enter a blank.

			Usage	Indicator

			Short Term	1

			Long Term	2

			Ordinary & Short Term	3

			Ordinary & Long Term	4

97

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B (continued)

Field Position	Field Title	Length	General Field Description

547	Gross Proceeds	1	Enter the appropriate indicator from the following table to
	Indicator		identify the amount reported in Amount Code 2.			Otherwise,
			enter a blank.

				Usage	Indicator

				Gross proceeds		1

				Gross proceeds less commissions		2
				and option premiums


548-555	Date Sold or Disposed	8	Enter blanks if this is an aggregate transaction. For broker
			transactions, enter the trade date of the transaction. For
			barter exchanges, enter the date when cash, property, a
			credit, or scrip is actually or constructively received in
			YYYYMMDD format (for example, January 5, 2019, would be
			20190105). Do not enter hyphens or slashes.

556-568	CUSIP Number	13	Enter blanks if this is an aggregate transaction. Enter “0s”
			(zeros) if the number is not available. For broker transactions
			only, enter the CUSIP (Committee on Uniform Security
			Identification Procedures) number of the item reported for
			Amount Code 2 (Proceeds). Right justify the information and
			fill unused positions with blanks.

569-607	Description of	39		• For broker transactions, enter a brief description of
	Property			the disposition item (e.g., 100 shares of XYZ Corp).
				• For regulated futures and forward contracts, enter
				“RFC” or other appropriate description.
				• For bartering transactions, show the services or
				property provided.
			If fewer than 39 characters are required, left justify
			information and fill unused positions with blanks.

608-615	Date Acquired	8	Enter the date of acquisition in the format YYYYMMDD (for
			example, January 5, 2019, would be 20190105). Do not enter
			hyphens or slashes.
			Enter blanks if this is an aggregate transaction.

616	Loss Not Allowed	1	Enter “1” (one) if the recipient is unable to claim a loss on
	Indicator		their tax return based on dollar amount in Amount Code 2
			(Proceeds). Otherwise, enter a blank.

98

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B (continued)

Field Position	Field Title	Length	General Field Description

617	Applicable check box	1	Enter one of the following indicators. Otherwise, enter a
	of Form 8949		blank.

				Usage	Indicator

				Short-term transaction for which the	A
				cost or other basis is being reported to
				the IRS

				Short-term transaction for which the	B
				cost or other basis is not being
				reported to the IRS

				Long-term transaction for which the	D
				cost or other basis is being reported to
				the IRS

				Long-term transaction for which the	E
				cost or other basis is not being
				reported to the IRS

				Transaction - if you cannot determine	X
				whether the recipient should check box
				B or Box E on Form 8949 because the
				holding period is unknown


618	Applicable checkbox	1	Enter “1” (one) if reporting proceeds from Collectibles.
	for Collectables		Otherwise enter blank.

619	FATCA Filing	1	Enter "1" (one) if there is a FATCA Filing Requirement.
	Requirement Indicator		Otherwise, enter a blank.

620	Applicable Checkbox	1	Enter a “1” (one) if reporting proceeds from QOF. Otherwise,
	for QOF		enter a blank.

621-662	Blank	42	Enter blanks.

663-722	Special Data Entries	60	If this field is not used, enter blanks. Report the corporation's
			name, address, city, state, and ZIP code in the Special Data
			Entries field. This portion of the “B” Record may be used to
			record information for state or local government reporting or
			for the filer’s own purposes. Payers should contact the state
			or local revenue departments for filing requirements.

99

(9) Payee “B” Record – Record Layout Positions 544-750 for Form 1099-B (continued)

Field Position	Field Title	Length	General Field Description

723-734	State Income Tax	12		The payment amount must be right justified and unused
	Withheld			positions must be zero-filled. State income tax withheld is for
				the convenience of the filers. This information does not need
				to be reported to the IRS. If not reporting state tax withheld,
				this field may be used as a continuation of the Special Data
				Entries field.

735-746	Local Income Tax	12		The payment amount must be right justified and unused
	Withheld			positions must be zero-filled. Local income tax withheld is for
				the convenience of the filers. This information does not need
				to be reported to the IRS. If not reporting local tax withheld,
				this field may be used as a continuation of the Special Data
				Entries Field.

747-748	Combined	2		Enter the valid CF/SF code if this payee record is to be
	Federal/State Code			forwarded to a state agency as part of the CF/SF Program.
				Enter the valid state code from Part A. Sec. 12, Table 1,

				Participating States and Codes. Enter blanks for payers or

				states not participating in this program.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099-B

Second TIN	Noncovered	Type of Gain or	Gross Proceeds	Date Sold or
Notice					CUSIP Number
	Security Indicator	Loss Indicator	Indicator	Disposed
(Optional)


544	545	546	547	548-555	556-568

Description of		Loss Not Allowed	Applicable check	Applicable check	FATCA Filing
	Date Acquired			box for	Requirement
Property		Indicator	box of Form 8949
				Collectables	Indicator


569-607	608-615	616	617	618	619

Applicable		Special Data	State Income Tax	Local Income Tax	Combined
Checkbox for	Blank				Federal/State
		Entries	Withheld	Withheld
QOF					Code


620	621-662	663-722	723-734	735-746	747-748

Blank or CR/LF

749-750

100

(10) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547	Identifiable Event	1	Required. Enter the appropriate indicator from the following
	Code		table:

				Usage	Indicator

				Bankruptcy	A

				Other Judicial Debt Relief	B

				Statute of limitations or expiration of	C
				deficiency period

				Foreclosure election	D

				Debt relief from probate or similar	E
				proceeding

				By agreement	F

				Creditor’s debt collection policy	G

				Other actual discharge before	H
				identifiable event


548-555	Date of Identifiable	8	Enter the date the debt was canceled in YYYYMMDD format
	Event		(for example, January 5, 2019, would be 20190105). Do not
			enter hyphens or slashes.

556-594	Debt Description	39	Enter a description of the origin of the debt, such as student
			loan, mortgage, or credit card expenditure. If a combined
			Form 1099-C and 1099-A is being filed, also enter a
			description of the property.

595	Personal Liability	1	Enter “1” (one) if the borrower is personally liable for
	Indicator		repayment, or enter a blank if not personally liable for
			repayment.

596-662	Blank	67	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

101

	Payee “B” Record - Record Layout Positions 544-750 for Form 1099-C

	Identifiable	Date of	Debt	Personal
Blank		Identifiable			Blank
	Event Code		Description	Liability Indicator
		Event


544-546	547	548-555	556-594	595	596-662

Special	Blank	Blank or
Data Entries		CR/LF


663-722	723-748	749-750

(11) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-CAP

Field Position	Field Title	Length	General Field Description

544-547	Blank	4	Enter blanks.

548-555	Date of Sale or	8	Enter the date the stock was exchanged for cash, stock in
	Exchange		the successor corporation, or other property received in
			YYYYMMDD format (for example, January 5, 2019, would be
			20190105).
			Do not enter hyphens or slashes.

556-607	Blank	52	Enter blanks.

608-615	Number of Shares	8	Enter the number of shares of the corporation’s stock which
	Exchanged		were exchanged in the transaction.
			Report whole numbers only. Right justify the information and
			fill unused positions with zeros.

616-625	Classes of Stock	10	Enter the class of stock that was exchanged. Left justify the
	Exchanged		information and fill unused positions with blanks.

626-662	Blank	37	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

102

	Payee “B” Record - Record Layout Positions 544-750 for Form 1099-CAP

	Date of Sale or		Number of	Classes of Stock
Blank		Blank	Shares		Blank
	Exchange			Exchanged
			Exchanged


544-547	548-555	556-607	608-615	616-625	626-662

Special	Blank	Blank or
Data Entries		CR/LF


663-722	723-748	749-750

(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1	Enter “2” (two) to indicate notification by the IRS twice within
	(Optional)		three calendar years that the payee provided an incorrect
			name and/or TIN combination. Otherwise, enter a blank.

545-546	Blank	2	Enter blanks.

547-586	Foreign Country or	40	Enter the name of the foreign country or U.S. possession to
	U.S. Possession		which the withheld foreign tax (Amount Code C) applies.
			Otherwise, enter blanks.

587	FATCA Filing	1	Enter "1" (one) if there is a FATCA filing requirement.
	Requirement Indicator		Otherwise, enter a blank.

588-662	Blank	75	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-734	State Income Tax	12	State income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS. If
			not reporting state tax withheld, this field may be used as a
			continuation of the Special Data Entries Field. The payment
			amount must be right justified and unused positions must be
			zero-filled.

735-746	Local Income Tax	12	Local income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS. If
			not reporting local tax withheld, this field may be used as a
			continuation of the Special Data Entries Field. The payment
			amount must be right justified and unused positions must be
			zero-filled.

103

(12) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV (continued)

Field Position	Field Title	Length	General Field Description

747-748	Combined	2		Enter the valid CF/SF Code if this payee record is to be
	Federal/State Code			forwarded to a state agency as part of the CF/SF Program.
				Enter the valid state code from Part A. Sec. 12, Table 1,

				Participating States and Codes. Enter Blanks for payers or

				states not participating in this program.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-DIV

Second TIN		Foreign Country	FATCA Filing		Special Data
Notice	Blank	or U.S.	Requirement	Blank
					Entries
(Optional)		Possession	Indicator


544	545-546	547-586	587	588-662	663-722

State Income	Local Income	Combined
		Federal/State	Blank or CR/LF
Tax Withheld	Tax Withheld
		Code


723-734	735-746	747-748	749-750

(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1	Enter ”2” (two) to indicate notification by the IRS twice within
	(Optional)		three calendar years that the payee provided an incorrect
			name and/or TIN combination. Otherwise, enter a blank.

545-546	Blank	2	Enter blanks.

547	Trade or Business	1	Enter “1” (one) to indicate the state or local income tax
	Indicator		refund, credit, or offset (Amount Code 2) is attributable to
			income tax that applies exclusively to income from a trade or
			business.

Usage	Indicator

Income tax refund applies	1
exclusively to a trade or business

Income tax refund is a general tax	Blank
refund

104

(13) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G (continued)

Field Position	Field Title	Length	General Field Description

548-551	Tax Year of Refund	4		Enter the tax year for which the refund, credit, or offset
				(Amount Code 2) was issued. The tax year must reflect the
				tax year for which the refund was made, not the tax year of
				Form 1099-G. The tax year must be in four-position format of
				YYYY (for example, 2015). The valid range of years for the
				refund is 2009 through 2018.
				Note: This data is not considered prior year data since it is
				required to be reported in the current tax year. Do NOT enter
				“P” in the field position 6 of Transmitter “T” Record.

552-662	Blank	111		Enter blanks.

663-722	Special Data Entries	60		You may enter your routing and transit number (RTN) here.
				This portion of the “B” Record may be used to record
				information for state or local government reporting or for the
				filer’s own purposes. Payers should contact the state or local
				revenue departments for filing requirements. If this field is not
				used, enter blanks.

723-734	State Income Tax	12		State income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting state tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions must be
				zero-filled.

735-746	Local Income Tax	12		Local income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting local tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions must be
				zero-filled.

747-748	Combined Federal/	2		Enter the valid CF/SF Code if this payee record is to be
	State Code			forwarded to a state agency as part of the CF/SF Program.
				Refer to Part A. Sec. 12, Table 1, Participating States and
				Codes.

				For those payers or states not participating in this program,
				enter blanks.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

105

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-G

Second TIN

Trade or

Tax Year of

Special Data

Notice

Blank

Business

Blank

Refund

Entries

(Optional)

Indicator

544

545-546

547

548-551

552-662

663-722

State Income

Local Income

Combined

Federal/State

Blank or CR/LF

Tax Withheld

Tax Withheld

Code

723-734

735-746

747-748

749-750

(14) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-H

Field Position

Field Title

Length

Description and Remarks

544-546

Blank

3

Enter blanks.

547-548

Number of Months

2

Required. Enter the total number of months the recipient is

Eligible

eligible for health insurance advance payments. Right justify

the information and fill unused positions with blanks.

549-662

Blank

114

Enter blanks.

663-722

Special Data

60

This portion of the “B” Record may be used to record

Entries

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements. If this field is not

used, enter blanks.

723-748

Blank

26

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-H

Blank

Number of

Blank

Special Data

Blank

Blank or CR/LF

Months Eligible

Entries

544-546

547-548

549-662

663-722

723-748

749-750

106

(15) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1		Enter “2” (two) to indicate notification by the IRS twice within
	(Optional)			three calendar years that the payee provided an incorrect
				name and/or TIN combination. Otherwise, enter a blank.

545-546	Blank	2		Enter blanks.

547-586	Foreign Country or	40		Enter the name of the foreign country or U.S. possession to
	U.S. Possession			which the withheld foreign tax (Amount Code 6) applies.
				Otherwise, enter blanks.


587-599	CUSIP Number	13		Enter CUSIP Number. If the tax-exempt interest is reported
				in the aggregate for multiple bonds or accounts, enter
				VARIOUS. Right justify the information and fill unused
				positions with blanks.

600	FATCA Filing	1		Enter "1" (one) if there is a FATCA filing requirement.
	Requirement Indicator			Otherwise, enter a blank.

601-662	Blank	62		Enter blanks.

663-722	Special Data Entries	60		This portion of the “B” Record may be used to record
				information for state or local government reporting or for the
				filer’s own purposes. Payers should contact the state or local
				revenue departments for filing requirements. You may enter
				your routing and transit number (RTN) here. If this field is not
				used, enter blanks.

723-734	State Income Tax	12		State income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting state tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions
				zero-filled.

735-746	Local Income Tax	12		Local income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting local tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions
				zero-filled.

747-748	Combined	2		Enter the valid state code for the CF/SF if this payee record
	Federal/State Code			is to be forwarded to a state agency as part of the CF/SF
				Program Part A. Sec. 12, Table 1, Participating States and

				Codes. For those payers or states not participating in this

				program, enter blanks.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

107

	Payee “B” Record - Record Layout Positions 544-750 for Form 1099-INT

Second TIN		Foreign Country		FATCA Filing
Notice	Blank	or U.S.	CUSIP Number	Requirement	Blank
(Optional)		Possession		Indicator

544	545-546	547-586	587-599	600	601-662

Special Data	State Income Tax	Local Income Tax	Combined
			Federal/State	Blank or CR/LF
Entries	Withheld	Withheld
			Code


663-722	723-734	735-746	747-748	749-750

108

(16) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1		Enter “2” to indicate notification by the IRS twice within three
	(Optional)			calendar years that the payee provided an incorrect name
				and/or TIN combination. Otherwise, enter a blank.

545-546	Blank	2		Enter blanks.

547	Type of Filer Indicator	1		Required. Enter the appropriate indicator from the following
				table.

				Usage	Indicator

				Payment Settlement Entity (PSE)	1

				Electronic Payment Facilitator	2
				(EPF)/Other third party


548	Type of Payment	1		Required. Enter the appropriate indicator from the following
	Indicator			table.

				Usage	Indicator

				Payment Card Payment	1

				Third Party Network Payment	2


549-561	Number of Payment	13		Required. Enter the number of payment transactions. Do not
	Transactions			include refund transactions.
				Right justify the information and fill unused positions with
				zeros.

562-564	Blank	3		Enter blanks.

565-604	Payment Settlement	40	Enter the payment settlement entity’s name and phone
	Entity’s Name and		number if different from the filer's name. Otherwise, enter
	Phone Number		blanks. Left justify the information, and fill unused positions
			with blanks.

605-608	Merchant Category	4	Required. Enter the Merchant Category Code (MCC). All
	Code (MCC)		MCCs must contain four numeric characters. If no code is
			provided, fill unused positions with zeros.

609-662	Blank	54	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. You may enter
			your routing and transit number (RTN) here. If this field is not
			used, enter blanks.

109

(16) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K (continued)

Field Position	Field Title	Length	General Field Description

723-734	State Income Tax	12		State income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting state tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions must be
				zero-filled.

735-746	Local Income Tax	12		Local income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting local tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions must be
				zero-filled.

747-748	Combined Federal/	2		Enter the valid CF/SF Code if this payee record is to be
	State Code			forwarded to a state agency as part of the CF/ SF Program.
				Part A. Sec. 12, Table 1, Participating States and Codes. For

				those payers or states not participating in this program, enter
				blanks.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-K

Second TIN		Type of Filer	Type of Payment	Number of
Notice	Blank			Payment	Blank
		Indicator	Indicator
(Optional)				Transactions


544	545-546	547	548	549-561	562-564

Payment
Settlement	Merchant		Special Data	State	Local
Entity’s Name	Category Code	Blank		Income Tax	Income Tax
			Entries
and Phone	(MCC)			Withheld	Withheld

Number

565-604	605-608	609-662	663-722	723-734	735-746

Combined
Federal/State	Blank or CR/LF
Code

747-748	749-750

110

(17) Payee “B” Record - Record Layout Positions 544-553 for Form 1099-LS

Field Position	Field Title	Length	General Field Description

544-545	Blank	2	Enter blanks.

546-553	Date of Sale	8	Enter the Date of Sale in format YYYYMMDD (for example
			January 5, 2019, would be 20190105). Do not enter hyphens
			or slashes.

554-662	Blank	109	Enter blanks.

663-701	Issuers Information	39	Enter Issuer’s Contact Name.

702-748	Blank	47	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LS

Blank	Date of Sale	Blank	Issuers	Blank	Blank
			Information


544-545	546-553	554-662	663-701	702-748	749-750

111

(18) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547	Type of Payment	1	Enter the appropriate indicator from the following table.
	Indicator		Otherwise, enter blanks.

			Usage	Indicator

			Per diem	1

			Reimbursed amount	2


548-556	Social Security	9	Required. Enter the social security number of the insured.
	Number of Insured

557-596	Name of Insured	40	Required. Enter the name of the insured.

597-636	Address of Insured	40	Required. Enter the address of the insured. The street
			address should include number, street, apartment or suite
			number (or P.O. Box if mail is not delivered to street
			address). Do not input any data other than the payee’s
			address. Left justify the information and fill unused positions
			with blanks.
			For U.S. addresses, the payee city, state, and ZIP Code
			must be reported as a 40-, 2-, and 9-position field,
			respectively. Filers must adhere to the correct format for the
			insured’s city, state, and ZIP Code.
			For foreign addresses, filers may use the insured’s city,
			state, and ZIP Code as a continuous 51-position field. Enter
			information in the following order: city, province or state,
			postal code, and the name of the country. When reporting a
			foreign address, the Foreign Country Indicator in position 247
			must contain a “1” (one).

637-676	City of Insured	40	Required. Enter the city, town, or post office. Left justify the
			information and fill unused positions with blanks. Enter APO
			or FPO, if applicable. Do not enter state and ZIP Code
			information in this field. Left justify the information and fill
			unused positions with blanks.

677-678	State of Insured	2	Required. Enter the valid U.S. Postal Service state
			abbreviations for states or the appropriate postal identifier
			(AA, AE, or AP). Refer to Part A. Sec. 13, Table 2, State &

			U.S. Territory Abbreviations.

679-687	ZIP Code of	9	Required. Enter the valid nine-digit ZIP Code assigned by
	Insured		the U.S. Postal Service. If only the first five-digits are known,
			left justify the information and fill the unused positions with

			blanks. For foreign countries, alpha characters are
			acceptable as long as the filer has entered a “1” (one) in the
			Foreign Country Indicator, located in position 247 of the “B”
			Record.

112

(18) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC (continued)

Field Position	Field Title	Length	General Field Description

688	Status of Illness	1	Enter the appropriate code from the table below to indicate
	Indicator (Optional)		the status of the illness of the insured. Otherwise, enter
			blank.

				Usage	Indicator

				Chronically ill	1

				Terminally ill	2


689-696	Date Certified	8	Enter the latest date of a doctor’s certification of the status of
	(Optional)		the insured’s illness in YYYYMMDD format (for example,
			January 5, 2019, would be 20190105). Do not enter hyphens
			or slashes.

697	Qualified Contract	1	Enter “1” (one) if benefits were from a qualified long-term
	Indicator (Optional)		care insurance contract. Otherwise, enter a blank.

698-722	Blank	25	Enter blanks.

723-734	State Income Tax	12	State income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS.
			Right justify the information and fill unused positions with
			zeros.

735-746	Local Income Tax	12	Local income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS.
			The payment amount must be right justified and fill unused
			positions with zeros.

747-748	Blank	2	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

113

	Payee “B” Record - Record Layout Positions 544-750 for Form 1099-LTC

	Type of Payment	Social Security		Address of
Blank		Number of	Name of Insured		City of Insured
	Indicator			Insured
		Insured


544-546	547	548-556	557-596	597-636	637-676

State of	ZIP Code of	Status of Illness	Date Certified	Qualified
		Indicator		Contract Indicator	Blank
Insured	Insured		(Optional)
		(Optional)		(Optional)


677-678	679-687	688	689-696	697	698-722

State	Local
Income Tax	Income Tax	Blank	Blank or CR/LF
Withheld	Withheld

723-734	735-746	747-748	749-750

114

(19) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1	Enter “2” (two) to indicate notification by the IRS twice within
	(Optional)		three calendar years that the payee provided an incorrect
			name and/or TIN combination. Otherwise, enter a blank.

545-546	Blank	2	Enter blanks.

547	Direct Sales Indicator	1	Enter “1” (one) to indicate sales of $5,000 or more of
	(See Note)		consumer products to a person on a buy-sell, deposit-
			commission, or any other commission basis for resale
			anywhere other than in a permanent retail establishment.
			Otherwise, enter a blank.
			Note: If reporting a direct sales indicator only, use Type of
			Return “A” in Field Positions 26-27, and Amount Code 1 in
			Field Position 28 of the Payer “A” Record. All payment
			amount fields in the Payee “B” Record will contain zeros.

548	FATCA Filing	1	Enter "1" (one) if there is FATCA filing requirement.
	Requirement Indicator		Otherwise, enter a blank.

549-662	Blank	114	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-734	State Income Tax	12	State income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS.
			The payment amount must be right justified and unused
			positions must be zero-filed. If not reporting state income tax
			withheld, this field may be used as a continuation of the
			Special Data Entries field.

735-746	Local Income Tax	12	Local income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS.
			The payment amount must be right justified and unused
			positions must be zero-filled. If not reporting local tax
			withheld, this field may be used as a continuation of the
			Special Data Entries Field.

747-748	Combined Federal/	2	Enter the valid CF/SF code if this payee record is to be
	State Code		forwarded to a state agency as part of the CF/SF Program.
			Enter the valid state code from Part A. Sec. 12, Table 1,

			Participating States and Codes. Enter blanks for payers or

			states not participating in this program.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

115

	Payee “B” Record - Record Layout Positions 544-750 for Form 1099-MISC

Second TIN			Direct Sales	FATCA Filing		Special Data
Notice		Blank		Requirement	Blank
			Indicator			Entries
(Optional)				Indicator


544	545-546		547	548	549-662	663-722

State Income		Local Income Tax	Combined
			Federal/State	Blank or CR/LF
Tax Withheld		Withheld
			Code


723-734	735-746		747-748	749-750

(20) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID

Field Position	Field Title	Length	General Field Description

544	Second TIN Notice	1	Enter “2” (two) to indicate notification by the IRS twice within
	(Optional)		three calendar years that the payee provided an incorrect
			name and/or TIN combination. Otherwise, enter a blank.

545-546	Blank	2	Enter blanks.

547-585	Description	39	Required. Enter the CUSIP number, if any. If there is no
			CUSIP number, enter the abbreviation for the stock
			exchange and issuer, the coupon rate, and year of maturity
			(must be four-digit year). For example, NYSE XYZ 12/2019.
			Show the name of the issuer if other than the payer. If fewer
			than 39 characters are required, left justify the information
			and fill unused positions with blanks.

586	FATCA Filing	1	Enter "1" (one) if there is a FATCA filing requirement.
	Requirement Indicator		Otherwise, enter a blank.

587-662	Blank	76	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-734	State Income Tax	12	State income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS. If
			not reporting state tax withheld, this field may be used as a
			continuation of the Special Data Entries Field. The payment
			amount must be right justified and unused positions
			zero-filled.

735-746	Local Income Tax	12	Local income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS. If
			not reporting local tax withheld, this field may be used as a
			continuation of the Special Data Entries Field. The payment
			amount must be right justified and unused positions
			zero-filled.

116

(20) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-OID (continued)

Field Position	Field Title	Length	General Field Description

747-748	Combined	2		Enter the valid CF/SF Code if this payee record is to be
	Federal/State Code			forwarded to a state agency as part of the CF/SF Program.
				Refer to Part A. Sec. 12, Table 1, Participating States and

				Codes. For those payers or states not participating in this

				program, enter blanks.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099-OID

Second TIN

FATCA Filing

Special Data

Notice

Blank

Description

Requirement

Blank

Entries

(Optional)

Indicator

544

545-546

547-585

586

587-662

663-722

State Income

Local Income Tax

Combined

Federal/ State

Blank or CR/LF

Tax Withheld

Withheld

Code

723-734

735-746

747-748

749-750

(21) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR

Field Position

Field Title

Length

General Field Description

544

Second TIN Notice

1

Enter “2” (two) to indicate notification by the IRS twice within

(Optional)

three calendar years that the payee provided an incorrect

name and/or TIN combination. Otherwise, enter a blank.

545-662

Blank

118

Enter blanks.

663-722

Special Data Entries

60

This portion of the “B” Record may be used to record

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements. If this field is not

used, enter blanks.

723-734

State Income Tax

12

State income tax withheld is for the convenience of the filers.

Withheld

This information does not need to be reported to the IRS.

The payment amount must be right justified and unused

positions must be zero-filled. If not reporting state income tax

withheld, this field may be used as a continuation of the

Special Data Entries Field. The payment amount must be

right justified and unused positions must be zero-filled.

117

(21) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-PATR (continued)

Field Position	Field Title	Length	General Field Description

735-746	Local Income Tax	12		Local income tax withheld is for the convenience of the filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting local income tax withheld, this field may be
				used as a continuation of the Special Data Entries Field. The
				payment amount must be right justified and unused positions
				must be zero-filled.

747-748	Combined Federal/	2		Enter the valid CF/SF code if this payee record is to be
	State Code			forwarded to a state agency as part of the CF/SF Program.
				Enter the valid state code from Part A. Sec. 12, Table 1,

				Participating States and Codes. Enter blanks for payers or

				states not participating in this program.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

	Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099‑PATR

Second TIN			Special Data	State Income Tax	Local Income Tax	Combined
Notice		Blank				Federal/State
			Entries	Withheld	Withheld
(Optional)						Code


544	545-662		663-722	723-734	735-746	747-748

Blank or CR/LF

749-750

118

(22) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-Q

Field Position

Field Title

Length

General Field Description

544-546

Blank

3

Enter blanks.

547

Trustee to Trustee

1

Required. Enter “1” (one) if reporting a trustee to trustee

Transfer Indicator

transfer. Otherwise, enter a blank.

548

Type of Tuition

1

Required. Enter the appropriate code from the table below to

Payment

indicate the type of tuition payment. Otherwise, enter a

blank.

Usage

Indicator

Private program payment

1

State program payment

2

Coverdell ESA contribution

3

549

Designated

1

Required. Enter “1” (one) if the recipient is not the

Beneficiary

designated beneficiary. Otherwise, enter a blank.

550-662

Blank

113

Enter blanks.

663-722

Special Data Entries

60

This portion of the “B” Record may be used to record

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements.

Field positions 663-772 may be used to record Coverdell

ESA distributions when fair market value is reported.

If this field is not used, enter blanks.

723-748

Blank

26

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099-Q

Trustee to

Type of Tuition

Designated

Special Data

Blank

Trustee Transfer

Blank

Payment

Beneficiary

Entries

Indicator

544-546

547

548

549

550-662

663-722

Blank

Blank or

CR/LF

723-748

749-750

119

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R

Field Position	Field Title	Length	General Field Description

544	Blank	1	Enter blank.

545-546	Distribution Code	2	Required. Enter at least one distribution code from the table
			below. More than one code may apply. If only one code is
			necessary, it must be entered in position 545 and position
			546 will be blank. When using Code P for an IRA distribution
			under Section 408(d)(4) of the Internal Revenue Code, the
			filer may also enter Code 1, 2, 4, B or J, if applicable. Only
			three numeric combinations are acceptable; Codes 8 and 1,
			8 and 2, and 8 and 4, on one return. These three
			combinations can be used only if both codes apply to the
			distribution being reported. If more than one numeric code is
			applicable to different parts of a distribution, report two
			separate “B” Records.
			• Distribution Codes 5, 9, E, F, N, Q, R, S and T cannot be
			used with any other codes.
			• Distribution Code C can be a stand alone or combined
			with Distribution Code D only.
			• Distribution Code G may be used with Distribution Code
			4 only if applicable.
			• Distribution Code K is valid with Distribution Codes 1, 2,
			4, 7, 8, or G.
			• Distribution Code M can be a stand alone or combined
			with Distribution Codes 1, 2, 4, 7, or B.

120

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position

Field Title

Length

General Field Description

For a detailed explanation of distribution

codes see the Instructions for Forms

Category

Code

1099-R and 5498.

*Early distribution, no known

1

See the chart at the end of this record

exception (in most cases, under

age 59½)

layout for a diagram of valid

combinations of Distribution Codes.

*Early distribution, exception

2

applies (under age 59½)

*Disability

3

*Death

4

*Prohibited transaction

5

Section 1035 exchange (a tax-

6

free exchange of life insurance,

annuity, qualified long-term care

insurance, or endowment

contracts)

*Normal distribution

7

*Excess contributions plus

8

earnings/excess deferrals

(and/or earnings) taxable in

2019

Cost of current life insurance

9

protection (premiums paid by a

trustee or custodian for current

insurance protection)

May be eligible for 10-year tax

A

option

Designated Roth account

B

distribution

Reportable Death Benefits under

C

Section 6050Y(c)

Annuity payments from

D

nonqualified annuity payments

and distributions from life

insurance contracts that may be

subject to tax under Section

1411

121

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

	Field Position	Field Title	Length	General Field Description

545-546		Distribution Code	2
	(continued)				Category	Code

					Distribution under Employee Plans Compliance	E
					Resolution System (EPCRS)

					Charitable gift annuity	F

					Direct rollover and rollover contribution	G

					Direct rollover of distribution from a designated	H
					Roth account to a Roth IRA

					Early distribution from a Roth IRA (This code	J
					may be used with a Code 8 or P)

					Distribution of IRA assets not having a readily	K
					available FMV

					Loans treated as deemed distributions under	L
					Section 72(p)

					Qualified Plan Loan Offsets	M

					Recharacterized IRA contribution made for	N
					2019

					*Excess contributions plus earnings/excess	P
					deferrals taxable for 2018

					Qualified distribution from a Roth IRA.	Q
					(Distribution from a Roth IRA when the 5-year
					holding period has been met, and the recipient
					has reached 59½, has died, or is disabled)

					Recharacterized IRA contribution made for	R
					2018

					*Early distribution from a SIMPLE IRA in first 2	S
					years no known exceptions

					Roth IRA distribution exception applies	T
					because participant has reached 59½, died or
					is disabled, but it is unknown if the 5-year
					period has been met

					Distribution from ESOP under Section 404(k)	U

					Charges or payments for purchasing qualified	W
					long-term care insurance contracts under
					combined arrangements

*If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indicator of “1” (one) in position 548 of the Payee “B” Record. Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original contribution and its character on Form 5498).

122

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position	Field Title	Length	General Field Description

547	Taxable Amount Not	1	Enter “1” (one) only if the taxable amount of the payment
	Determined Indicator		entered for Payment Amount Field 1 (Gross distribution) of
			the “B” Record cannot be computed. Otherwise, enter a
			blank. (If the Taxable Amount Not Determined Indicator is
			used, enter “0s” [zeros] in Payment Amount Field 2 of the
			Payee “B” Record.) Please make every effort to compute the
			taxable amount.

548	IRA/SEP/SIMPLE	1	Enter “1” (one) for a traditional IRA, SEP, or SIMPLE
	Indicator		distribution or Roth conversion. Otherwise, enter a blank. If
			the IRA/SEP/SIMPLE Indicator is used, enter the amount of

			the Roth conversion or distribution in Payment Amount Field
			A of the Payee “B” Record. Do not use the indicator for a
			distribution from a Roth or for an IRA recharacterization.
			Note: For Form 1099-R, generally, report the Roth
			conversion or total amount distributed from a traditional IRA,
			SEP, or SIMPLE in Payment Amount Field A (traditional
			IRA/SEP/SIMPLE distribution or Roth conversion), as well as
			Payment Amount Field 1 (Gross Distribution) of the “B”
			Record. Refer to Instructions for Forms 1099-R and 5498 for

			exceptions (Box 2a instructions).

549	Total Distribution	1	Enter a “1” (one) only if the payment shown for Distribution
	Indicator		Amount Code 1 is a total distribution that closed out the
			account. Otherwise, enter a blank.
			Note: A total distribution is one or more distributions within
			one tax year in which the entire balance of the account is
			distributed. Any distribution that does not meet this definition
			is not a total distribution.

550-551	Percentage of Total	2	Use this field when reporting a total distribution to more than
	Distribution		one person, such as when a participant is deceased and a
			payer distributes to two or more beneficiaries. Therefore, if
			the percentage is 100, leave this field blank. If the
			percentage is a fraction, round off to the nearest whole
			number (for example, 10.4 percent will be10 percent; 10.5
			percent will be 11 percent). Enter the percentage received by
			the person whose TIN is included in positions 12-20 of the
			“B” Record. This field must be right justified, and unused
			positions must be zero-filled. If not applicable, enter blanks.
			Filers are not required to enter this information for any IRA
			distribution or for direct rollovers.

552-555	First Year of	4	Enter the first year a designated Roth contribution was made
	Designated Roth		in YYYY format. If the date is unavailable, enter blanks.
	Contribution

556	FATCA Filing	1	Enter "1" (one) if there is a FATCA Filing Requirement.
	Requirement Indicator		Otherwise, enter a blank.

557-564	Date of Payment	8	Enter date of payment in YYYYMMDD format. (for example,
			January 5, 2019, would be 20190105). Do not enter hyphens
			or slashes.

565-662	Blank	98	Enter Blanks.

123

(23) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R (continued)

Field Position	Field Title	Length	General Field Description

663-722	Special Data Entries	60		This portion of the “B” Record may be used to record
				information for state or local government reporting or for the
				filer’s own purposes. Payers should contact the state or local
				revenue departments for filing requirements. If this field is not
				used, enter blanks.

723-734	State Income Tax	12		The payment amount must be right justified and unused
	Withheld			positions must be zero-filled. State income tax withheld is for
				the convenience of filers. This information does not need to
				be reported to the IRS. If not reporting state tax withheld, this
				field may be used as a continuation of the Special Data
				Entries Field.

735-746	Local Income Tax	12		Local income tax withheld is for the convenience of filers.
	Withheld			This information does not need to be reported to the IRS. If
				not reporting local tax withheld, this field may be used as a
				continuation of the Special Data Entries Field. The payment
				amount must be right justified and unused positions
				zero-filled.

747-748	Combined Federal/	2		Enter the valid CF/SF code if this payee record is to be
	State Code			forwarded to a state agency as part of the CF/SF Program.
				Enter the valid state code from Part A. Sec. 12, Table 1,

				Participating States and Codes. Enter blanks for payers or

				states not participating in this program.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

124

FORM 1099-R DISTRIBUTION CODE CHART 2019

POSITION 546

X – Denotes valid combinations

blank

1

2

3

4

5

6

7

8

9

A

B

C

D

E

F

G

H

J

K

L

M

N

P

Q

R

S

T

U

W

545

1

X

X

X

X

X

X

X

X

2

X

X

X

X

X

X

X

X

POSITION

3

X

X

4

X

X

X

X

X

X

X

X

X

X

X

5

X

6

X

X

7

X

X

X

X

X

X

X

8

X

X

X

X

X

X

X

9

X

A

X

X

B

X

X

X

X

X

X

X

X

X

X

X

C

X

X

D

X

X

X

X

X

X

E

X

F

X

G

X

X

X

X

H

X

X

J

X

X

X

K

X

X

X

X

X

X

L

X

X

X

X

X

X

M

X

X

X

X

X

X

N

X

P

X

X

X

X

X

X

Q

X

R

X

S

X

T

X

U

X

X

W

X

X

125

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-R

	Distribution	Taxable Amount	IRA/SEP/	Total Distribution	Percentage
Blank		Not Determined			of Total
	Code		SIMPLE Indicator	Indicator
		Indicator			Distribution


544	545-546	547	548	549	550-551

First Year of	FATCA Filing				State
Designated				Special Data
	Requirement	Date of Payment	Blank		Income Tax
Roth				Entries
	Indicator				Withheld
Contribution


552-555	556	557-564	565-662	663-722	723-734

Local	Combined	Blank
Income Tax		or CR/LF
	Federal/State
Withheld	Code

735-746	747-748	749-750

(24) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547	Property or Services	1	Required. Enter “1” (one) if the transferor received or will
	Indicator		receive property (other than cash and consideration treated
			as cash in computing gross proceeds) or services as part of
			the consideration for the property transferred. Otherwise,
			enter a blank.

548-555	Date of Closing	8	Required. Enter the closing date in YYYYMMDD format (for
			example, January 5, 2019, would be 20190105). Do not
			enter hyphens or slashes.

556-594	Address or Legal	39	Required. Enter the address of the property transferred
	Description		(including city, state, and ZIP Code). If the address does not
			sufficiently identify the property, also enter a legal
			description, such as section, lot, and block. For timber
			royalties, enter “TIMBER.”
			If fewer than 39 positions are required, left justify the
			information and fill unused positions with blanks.

595	Foreign Transferor	1	Required. Enter “1” if the transferor is a foreign person
			(nonresident alien, foreign partnership, foreign estate, or
			foreign trust). Otherwise, enter a blank.

596-662	Blank	67	Enter blanks.

126

(24) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-S (continued)

Field Position

Field Title

Length

General Field Description

663-722

Special Data Entries

60

This portion of the “B” Record may be used to record

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements. If this field is not

used, enter blanks.

723-734

State Income Tax

12

State income tax withheld is for the convenience of the filers.

Withheld

This information does not need to be reported to the IRS. If

not reporting state tax withheld, this field may be used as a

continuation of the Special Data Entries Field. The payment

amount must be right justified and unused positions must be

zero-filled.

735-746

Local Income Tax

12

Local income tax withheld is for the convenience of the filers.

Withheld

This information does not need to be reported to the IRS. If

not reporting local tax withheld, this field may be used as a

continuation of the Special Data Entries Field. The payment

amount must be right justified and unused positions must be

zero-filled.

747-748

Blank

2

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record ‑ Record Layout Positions 544-750 for Form 1099‑S

Property or

Address or

Foreign

Blank

Services

Date of Closing

Legal

Blank

Transferor

Indicator

Description

544-546

547

548-555

556-594

595

596-662

Special Data

State Income

Local Income Tax

Entries

Blank

Blank or CR/LF

Tax Withheld

Withheld

663-722

723-734

735-746

747-748

749-750

127

(25) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SA

Field Position	Field Title	Length	General Field Description

544	Blank	1		Enter blank.

545	Distribution Code	1	Required. Enter the applicable code from the table below to
			indicate the type of payment.

				Category	Code

				Normal distribution	1

				Excess contribution	2

				Disability	3

				Death distribution other than code 6	4
				(This includes distributions to a spouse,
				nonspouse, or estate beneficiary in the
				year of death and to an estate after the
				year of death.)

				Prohibited transaction	5

				Death distribution after the year of death	6
				to a nonspouse beneficiary. (Do not use
				for a distribution to an estate.)


546	Blank	1	Enter a blank.

547	Medicare Advantage	1	Enter “1” (one) if distributions are from a Medicare Advantage
	MSA Indicator		MSA. Otherwise, enter a blank.

548	HSA Indicator	1	Enter “1” (one) if distributions are from a HAS. Otherwise,
			enter a blank.

549	Archer MSA Indicator	1	Enter “1” (one) if distributions are from an Archer MSA.
			Otherwise, enter a blank.

550-662	Blank	113	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-734	State Income Tax	12	The payment amount must be right justified and unused
	Withheld		positions must be zero-filled. State income tax withheld is for
			the convenience of the filers. This information does not need
			to be reported to the IRS. If not reporting state tax withheld,
			this field may be used as a continuation of the Special Data
			Entries Field. The payment amount must be right justified
			and unused positions must be zero-filled.

128

(25) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SA (continued)

Field Position	Field Title	Length	General Field Description

735-746	Local Income Tax	12	Local income tax withheld is for the convenience of the filers.
	Withheld		This information does not need to be reported to the IRS. If
			not reporting local tax withheld, this field may be used as a
			continuation of the Special Data Entries Field. The payment
			amount must be right justified and unused positions must be
			zero-filled.

747-748	Blank	2	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SA

	Distribution		Medicare		Archer MSA
Blank		Blank	Advantage MSA	HSA Indicator
	Code				Indicator
			Indicator


544	545	546	547	548	549

	Special Data	State	Local
Blank		Income Tax	Income Tax	Blank	Blank or CR/LF
	Entries
		Withheld	Withheld


550-662	663-722	723-734	735-746	747-748	749-750

129

(26) Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SB

Field Position	Field Title	Length	General Field Description

544-662	Blank	119	Enter blanks.

663-701	Issuers Information	39	Enter Issuer’s contact name.

702-748	Blank	47	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 1099-SB

	Blank		Issuers		Blank		Blank
			Information


544-662		663-701		702-748		749-750
		(27) Payee “B” Record - Record Layout Positions 544-750 for Form 3921

	Field Position		Field Title		Length	General Field Description

544-546			Blank	3		Enter blanks.

547-554			Date Option Granted	8		Required. Enter the date the option was granted in
						YYYYMMDD format (for example, January 5, 2019, would be
						20190105).

555-562			Date Option Exercised	8		Required. Enter the date the option was exercised in
						YYYYMMDD format (for example, January 5, 2019, would be
						20190105).

563-570			Number of Shares	8		Required. Enter the number of shares transferred. Report
			Transferred			whole numbers only, using standard rounding rules as
						necessary. Right justify the information and fill unused
						positions with zeros.

571-574			Blank	4		Enter blanks.

575-614			If Other Than	40		Enter other than transferor information, left justify the
			Transferor Information			information and fill unused positions with blanks.

615-662			Blank	48		Enter blanks.

130

(27) Payee “B” Record - Record Layout Positions 544-750 for Form 3921 (continued)

Field Position	Field Title	Length	General Field Description

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements.
			If this field is not used, enter blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 3921

	Date Option	Date Option	Number of		If Other Than
Blank			Shares	Blank	Transferor
	Granted	Exercised
			Transferred		Information


544-546	547-554	555-562	563-570	571-574	575-614

Blank	Special	Blank	Blank
	Data Entries		or CR/LF


615-662	663-722	723-748	749-750

(28) Payee “B” Record - Record Layout Positions 544-750 for Form 3922

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547-554	Date Option Granted	8	Required. Enter the date the option was granted to the
	to Transferor		transferor in YYYYMMDD format (for example, January 5,
			2019, would be 20190105).

555-562	Date Option Exercised	8	Required. Enter the date the option was exercised by the
	by Transferor		transferor YYYYMMDD format (for example, January 5,
			2019, would be 20190105).

563-570	Number of Shares	8	Required. Enter the number of shares transferred. Report
	Transferred		whole numbers only, using standard rounding rules as
			necessary. Right justify the information and fill unused
			positions with zeros.

571-578	Date Legal Title	8	Required. Enter the date the legal title was transferred by
	Transferred by		the transferor as YYYYMMDD (for example, January 5,
	Transferor		2019, would be 20190105). Otherwise, enter blanks.

579-662	Blank	84	Enter blanks.

131

(28) Payee “B” Record - Record Layout Positions 544-750 for Form 3922 (continued)

Field Position

Field Title

Length

General Field Description

663-722

Special Data Entries

60

This portion of the “B” Record may be used to record

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements. If field is not

used, enter blanks.

723-748

Blank

26

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 3922

Date Option

Date Option

Number of

Date Legal Title

Blank

Granted to

Exercised by

Shares

Transferred by

Blank

Transferor

Transferor

Transferred

Transferor

544-546

547-554

555-562

563-570

571-578

579-662

Special Data

Blank

Blank or CR/LF

Entries

663-722

723-748

749-750

(29) Payee “B” Record - Record Layout Positions 544-750 for Form 5498

Field Position

Field Title

Length

General Field Description

544-546

Blank

3

Enter blanks.

547

IRA Indicator

1

Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair

(Individual Retirement

Market Value (Amount Code 5) for an IRA. Otherwise, enter

Account)

a blank.

548

SEP Indicator

1

Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair

(Simplified Employee

Market Value (Amount Code 5) for a SEP. Otherwise, enter

Pension)

a blank.

549

SIMPLE Indicator

1

Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair

(Savings Incentive

Market Value (Amount Code 5) for a SIMPLE. Otherwise,

Match Plan for

enter a blank.

Employees)

550

Roth IRA Indicator

1

Enter “1” (one) if reporting a rollover (Amount Code 2) or Fair

Market Value (Amount Code 5) for a Roth IRA. Otherwise,

enter a blank.

551

RMD Indicator

1

Enter “1” (one) if reporting RMD for 2020.

Otherwise, enter a

blank.

552-555

Year of Postponed

4

Enter the year in YYYY format. Otherwise, enter blanks.

Contribution

132

(29) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (continued)

Field Position		Field Title	Length	General Field Description

556-557	Postponed	2	Required, if applicable. Enter the code from the table below.
	Contribution Code		Right justify. Otherwise, enter blanks.

			Category	Code

			Federally Designated Disaster Area	FD

			Public Law	PL

			Executive Order	EO

			Rollovers of qualified plan loan offset	PO
			amounts

			For participants who have certified that	SC
			the rollover contribution is late because
			of an error on the part of a financial
			institution, death, disability,
			hospitalization, incarceration,
			restrictions imposed by a foreign
			country, postal error, or other
			circumstance listed in Section
			3.02(2) of Rev. Proc. 2016-47 or other
			event beyond the reasonable control of
			the participant.


558-563	Postponed	6	Required, if applicable. Enter the federally declared disaster
	Contribution Reason		area, public law number or executive order number under
			which the postponed contribution is being issued.
			Right justify. Otherwise, enter blanks.

564-565	Repayment Code	2	Required. Enter the two-character alpha Repayment Code.
			Right justify. Otherwise, enter blanks.

			Category	Code

			Qualified Reservist Distribution	QR

			Federally Designated Disaster	DD
			Distribution


566-573	RMD Date	8	Enter the date by which the RMD amount must be distributed
			to avoid the 50% excise tax. Format the date as
			YYYYMMDD (for example, January 5, 2019, would be
			20190105). Otherwise, enter blanks.

574-575	Codes	2	Equal to one alpha character or two alpha characters or
			blank. Valid characters are:
			• Two-character combinations can consist of A, B, C,
			D, E, F, and G.
			• Valid character H cannot be present with any other
			characters.

576-662	Blank	87	Enter Blanks.

133

(29) Payee “B” Record - Record Layout Positions 544-750 for Form 5498 (continued)

Field Position	Field Title	Length	General Field Description

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirements. If this field is not
			used, enter blanks.

723-746	Blank	24	Enter blanks.

747-748	Combined Federal/	2	Enter the valid CF/SF code if this payee record is to be
	State Code		forwarded to a state agency as part of the CF/SF Program.
			Enter the valid state code from Part A. Sec. 12, Table 1,

			Participating States and Codes. Enter blanks for payers or

			states not participating in this program.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record ‑ Record Layout Positions 544-750 for Form 5498

Blank	IRA Indicator	SEP Indicator	SIMPLE	Roth IRA	RMD Indicator
			Indicator	Indicator


544-546	547	548	549	550	551

Year of	Postponed	Postponed	Repayment
Postponed	Contribution	Contribution		RMD Date	Codes
			Code
Contribution	Code	Reason


552-555	556-557	558-563	564-565	566-573	574-575

	Special Data		Combined	Blank
Blank		Blank	Federal/State
	Entries			or CR/LF
			Code


576-662	663-722	723-746	747-748	749-750

134

(30) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-ESA

Field Position

Field Title

Length

General Field Description

544-662

Blank

119

Enter blanks.

This portion of the “B” Record may be used to record

663-722

Special Data Entries

60

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements. If this field is not

used, enter blanks.

723-748

Blank

26

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 5498-ESA

Blank

Special

Blank

Blank

Data Entries

or CR/LF

544-662

663-722

723-748

749-750

135

(31) Payee “B” Record - Record Layout Positions 544-750 for Form 5498-SA

Field Position	Field Title	Length	General Field Description

544-546	Blank	3	Enter blanks.

547	Medicare Advantage	1	Enter “1” (one) for a Medicare Advantage MSA. Otherwise,
	MSA Indicator		enter a blank.

548	HSA Indicator	1	Enter “1” (one) for an HSA. Otherwise, enter a blank.

549	Archer MSA Indicator	1	Enter “1” (one) for an Archer MSA. Otherwise, enter a blank.

550-662	Blank	113	Enter blanks.

663-722	Special Data Entries	60	This portion of the “B” Record may be used to record
			information for state or local government reporting or for the
			filer’s own purposes. Payers should contact the state or local
			revenue departments for filing requirement. Otherwise, enter
			blanks.

723-748	Blank	26	Enter blanks.

749-750	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record - Record Layout Positions 544-750 for Form 5498-SA

	Medicare	HSA	Archer MSA		Special Data
Blank	Advantage MSA			Blank
		Indicator	Indicator		Entries
	Indicator


544-546	547	548	549	550-662	663-722

Blank	Blank
	or CR/LF


723-748	749-750

136

(32) Payee “B” Record - Record Layout Positions 544-750 for Form W-2G

Field Position	Field Title	Length	General Field Description

544-546	Blank	3		Enter blanks.

547	Type of Wager Code	1	Required. Enter the applicable type of wager code from the
			table below.

				Category	Code

				Horse race track (or off-track betting of	1
				a horse track nature)

				Dog race track (or off-track betting of a	2
				dog track nature)

				Jai-alai	3

				State-conducted lottery	4

				Keno	5

				Bingo	6

				Slot machines	7

				Poker winnings	8

				Any other type of gambling winnings	9


548-555	Date Won	8	Required. Enter the date of the winning transaction in
			YYYYMMDD format (for example, January 5, 2019, would be
			20190105). This is not the date the money was paid, if paid
			after the date of the race (or game).
			Do not enter hyphens or slashes.

556-570	Transaction	15	Required. For state-conducted lotteries, enter the ticket or
			other identifying number.
			For keno, bingo, and slot machines, enter the ticket or card
			number (and color, if applicable), machine serial number, or
			any other information that will help identify the winning
			transaction.
			For all others, enter blanks.

571-575	Race	5	If applicable, enter the race (or game) relating to the winning
			ticket. Otherwise, enter blanks.

576-580	Cashier	5	If applicable, enter the initials or number of the cashier
			making the winning payment. Otherwise, enter blanks.

581-585	Window	5	If applicable, enter the window number or location of the
			person paying the winning payment. Otherwise, enter
			blanks.

586-600	First ID	15	For other than state lotteries, enter the first identification
			number of the person receiving the winning payment.
			Otherwise, enter blanks.

137

(32) Payee “B” Record - Record Layout Positions 544-750 for Form W-2G (continued)

Field Position

Field Title

Length

General Field Description

601-615

Second ID

15

For other than state lotteries, enter the second identification

number of the person receiving the winnings. Otherwise,

enter blanks.

616-662

Blank

47

Enter blanks.

663-722

Special Data Entries

60

This portion of the “B” Record may be used to record

information for state or local government reporting or for the

filer’s own purposes. Payers should contact the state or local

revenue departments for filing requirements. If this field is not

used, enter blanks.

723-734

State Income Tax

12

State income tax withheld is for the convenience of the filers.

Withheld

This information does not need to be reported to the IRS. If

not reporting state tax withheld, this field may be used as a

continuation of the Special Data Entries field. The payment

amount must be right justified and unused positions must be

zero-filled.

735-746

Local Income Tax

12

Local income tax withheld is for the convenience of the filers.

Withheld

This information does not need to be reported to the IRS. If

not reporting local tax withheld, this field may be used as a

continuation of the Special Data Entries field. The payment

amount must be right justified and unused positions must be

zero-filled.

747-748

Blank

2

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

Payee “B” Record ‑ Record Layout Positions 544-750 for Form W‑2G

Blank

Type of Wager

Date Won

Transaction

Race

Cashier

Code

544-546

547

548-555

556-570

571-575

576-580

Window

First ID

Second ID

Blank

Special Data

State Income

Entries

Tax Withheld

581-585

586-600

601-615

616-662

663-722

723-734

Local

Blank

Income Tax

Blank

or CR/LF

Withheld

735-746

747-748

749-750

138

Sec. 4 End of Payer “C” Record

General Field Descriptions

The End of Payer “C” Record consists of the total number of payees and the totals of the payment amount fields filed for each payer and/or particular type of return. The “C” Record must follow the last “B” Record for each type of return for each payer. For each “A” Record and group of “B” Records on the file, there must be a corresponding “C” Record.

The End of Payer “C” Record is a fixed length of 750 positions. The control fields are each 18 positions in length.

Record Name: End of Payer “C” Record

Field Position	Field Title	Length	General Field Description

1	Record Type	1	Required. Enter “C.”

2-9	Number of Payees	8	Required. Enter the total number of “B” Records covered by
			the preceding “A” Record.
			Right justify the information and fill unused positions with
			zeros.

10-15	Blank	6	Enter blanks.

16-33	Control Total 1	18	Required. Accumulate totals of any payment amount fields
			in the “B” Records into the appropriate control total fields of
34-51	Control Total 2	18	the “C” Record. Control totals must be right justified and
			unused control total fields zero-filled. All control total fields
52-69	Control Total 3	18	are 18 positions in length. Each payment amount must
			contain U.S. dollars and cents. The right-most two positions
70-87	Control Total 4	18	represent cents in the payment amount fields. Do not enter
			dollar signs, commas, decimal points, or negative payments,
88-105	Control Total 5	18	except those items that reflect a loss on Form 1099-B, 1099-
			OID, or 1099-Q. Positive and negative amounts are indicated
106-123	Control Total 6	18	by placing a “+” (plus) or “-” (minus) sign in the left-most
			position of the payment amount field.
124-141	Control Total 7	18
142-159	Control Total 8	18
160-177	Control Total 9	18
178-195	Control Total A	18
196-213	Control Total B	18
214-231	Control Total C	18
232-249	Control Total D	18
250-267	Control Total E	18
268-285	Control Total F	18
286-303	Control Total G	18

304-499	Blank	196	Enter blanks.

139

Record Name: End of Payer “C” Record (continued)

Field Position

Field Title

Length

General Field Description

500-507

Record Sequence

8

Required. Enter the number of the record as it appears

Number

within the file. The record sequence number for the “T”

Record will always be “1” (one), since it is the first record on

the file and the file can have only one “T” Record in a file.

Each record, thereafter, must be increased by one in

ascending numerical sequence, that is, 2, 3, 4, etc. Right

justify numbers with leading zeros in the field. For example,

the “T” Record sequence number would appear as

“00000001” in the field, the first “A” Record would be

“00000002,” the first “B” Record, “00000003,” the second “B”

Record, “00000004” and so on until the final record of the

file, the “F” Record.

508-748

Blank

241

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

End of Payer “C” Record ‑ Record Layout

Number

Control

Control

Control

Record Type

Blank

Total

Total

Total

of Payees

1

2

3

1

2-9

10-15

16-33

34-51

52-69

Control

Control

Control

Control

Control

Control

Total

Total

Total

Total

Total

Total

4

5

6

7

8

9

70-87

88-105

106-123

124-141

142-159

160-177

Control

Control

Control

Control

Control

Control

Total

Total

Total

Total

Total

Total

A

B

C

D

E

F

178-195

196-213

214-231

232-249

250-267

268-285

Control

Record

Blank

Total

Blank

Sequence

Blank

or CR/LF

G

Number

286-303

304-499

500-507

508-748

749-750

140

Sec. 5 State Totals “K” Record

General Field Descriptions

The State Totals “K” Record is a summary for a given payer and a given state and used only when state reporting approval has been granted. Refer to Part A. Sec. 12, Combined Federal/State Filing Program (CF/SF).

Submit a separate “K” Record for each state being reported. The “K” Record is a fixed length of 750 positions. The control total fields are each 18 positions in length.

The “K” Record contains the total number of payees and the total of the payment amount fields filed by a given payer for a given state. The “K” Record(s) must be written after the “C” Record for the related “A” Record. Refer to Part C, File Format Diagram. Example: If a payer used Amount Codes 1, 3, and 6 in the “A” Record, the totals from the “B” Records coded for this state would appear in Control Totals 1, 3, and 6 of the “K” Record.

Record Name: State Totals “K” Record - Record Layout Forms 1099-B, 1099-DIV,

1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498

Field Position	Field Title	Length	General Field Description

1	Record Type	1	Required. Enter “K.”

			Required. Enter the total number of “B” Records being
2-9	Number of Payees	8	coded for this state. Right justify the information and fill
			unused positions with zeros.


10-15	Blank	6	Enter blanks.

16-33	Control Total 1	18	Required. Accumulate totals of any payment amount fields
			in the “B” Records for each state being reported into the

34-51	Control Total 2	18	appropriate control total fields of the appropriate “K” Record.
52-69	Control Total 3	18	Each payment amount must contain U.S. dollars and cents.
			The right-most two positions represent cents in the payment

70-87	Control Total 4	18	amount fields. Control totals must be right justified and fill
			unused positions with zeros. All control total fields are

88-105	Control Total 5	18	eighteen positions in length. Do not enter dollar signs,
106-123	Control Total 6	18	commas, decimal points, or negative payments, except those
			items that reflect a loss on Form 1099-B or 1099-OID.

124-141	Control Total 7	18	Positive and negative amounts are indicated by placing a “+”
			(plus) or “-” (minus) sign in the left-most position of the

142-159	Control Total 8	18	payment amount field.
160-177	Control Total 9	18
178-195	Control Total A	18
196-213	Control Total B	18
214-231	Control Total C	18
232-249	Control Total D	18
250-267	Control Total E	18
268-285	Control Total F	18
286-303	Control Total G	18

304-499	Blank	196	Enter blanks.

141

Record Name: State Totals “K” Record - Record Layout Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498 (continued)

Field Position	Field Title	Length	General Field Description

500-507	Record Sequence	8		Required. Enter the number of the record as it appears
	Number			within the file. The record sequence number for the “T”
				Record will always be “1” (one), since it is the first record on
				the file and the file can have only one “T” Record in a file.
				Each record, thereafter, must be increased by one in
				ascending numerical sequence, that is, 2, 3, 4, etc. Right
				justify numbers with leading zeros in the field. For example,
				the “T” Record sequence number would appear as
				“00000001” in the field, the first “A” Record would be
				“00000002,” the first “B” Record, “00000003,” the second “B”
				Record, “00000004” and so on through the final record of the
				file, the “F” Record.

508-706	Blank	199		Enter blanks.

707-724	State Income Tax	18		Aggregate totals of the state income tax withheld field in the
	Withheld Total			Payee “B” Records. Otherwise, enter blanks. (This field is for
				the convenience of filers.)

725-742	Local Income Tax	18		Aggregate totals of the local income tax withheld field in the
	Withheld Total			Payee “B” Records. Otherwise, enter blanks. (This field is for
				the convenience of filers.)

743-746	Blank	4		Enter blanks.

747-748	Combined Federal/	2		Required. Enter the CF/SF code assigned to the state which
	State Code			is to receive the information. Refer to Part A. Sec. 12, Table
				1, Participating States and Codes.

749-750	Blank	2		Enter blanks or carriage return/line feed (CR/LF) characters.

142

State Totals “K” Record - Record Layout Forms 1099-B, 1099-DIV,

1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498

Record	Number of		Control	Control	Control
		Blank	Total	Total	Total
Type	Payees
			1	2	3


1	2-9	10-15	16-33	34-51	52-69

Control	Control	Control	Control	Control	Control
Total	Total	Total	Total	Total	Total
4	5	6	7	8	9

70-87	88-105	106-123	124-141	142-159	160-177

Control	Control	Control	Control	Control	Control
Total	Total	Total	Total	Total	Total
A	B	C	D	E	F

178-195	196-213	214-231	232-249	250-267	268-285

Control		Record		State Income	Local Income
Total	Blank	Sequence	Blank	Tax Withheld	Tax Withheld
G		Number		Total	Total

286-303	304-499	500-507	508-706	707-724	725-742

	Combined	Blank
Blank	Federal/State
		or CR/LF
	Code


743-746	747-748	749-750

Sec. 6 End of Transmission “F” Record

General Field Descriptions

The End of Transmission “F” Record is a summary of the number of payers/payees in the entire file. This record must be written after the last “C” Record (or last “K” Record, when applicable) of the entire file.

The “F” Record is a fixed record length of 750 positions.

Field Position	Field Title	Length	General Field Description

1	Record Type	1	Required. Enter “F.”

2-9	Number of “A”	8	Enter the total number of Payer “A” Records in the entire file.
	Records		Right justify the information and fill unused positions with
			zeros or enter all zeros.

10-30	Zero	21	Enter zeros.

31-49	Blank	19	Enter blanks.

143

Record Name: End of Transmission “F” Record (continued)

Field Position

Field Title

Length

General Field Description

50-57

Total Number of

8

If this total was entered in the “T” Record, this field may be

Payees

blank filled. Enter the total number of Payee “B” Records

reported in the file. Right justify the information and fill

unused positions with zeros.

58-499

Blank

442

Enter blanks.

500-507

Record Sequence

8

Required. Enter the number of the record as it appears

Number

within the file. The record sequence number for the “T”

Record will always be “1” (one), since it is the first record on

the file and the file can have only one “T” Record in a file.

Each record, thereafter, must be increased by one in

ascending numerical sequence, that is, 2, 3, 4, etc. Right

justify numbers with leading zeros in the field. For example,

the “T” Record sequence number would appear as

“00000001” in the field, the first “A” Record would be

“00000002,” the first “B” Record, “00000003,” the second “B”

Record, “00000004” and so on until the final record of the

file, the “F” Record.

508-748

Blank

241

Enter blanks.

749-750

Blank

2

Enter blanks or carriage return/line feed (CR/LF) characters.

End of Transmission “F” Record - Record Layout

Record Type

Number of “A”

Zero

Blank

Total Number of

Blank

Records

Payees

1

2-9

10-30

31-49

50-57

58-499

Record

Sequence

Blank

Blank or CR/LF

Number

500-507

508-748

749-750

144

Part D. | Extension of Time

145

146

Sec. 1 Extension of Time

.01 Application for Extension of Time to File Information Returns (30-day automatic)

An application for extension of time to file information returns covered by Form 8809 must be filed by the due date of the return for which the extension is being requested. A separate extension application is required for each payer/filer.

Form W-2 and Form 1099-MISC reporting NEC in Box 7 can only request a non-automatic extension of time and must be filed on paper Form 8809. An automatic 30-day extension is not available. Treasury Decision (TD) 9838.

The IRS encourages the payer/filer community to utilize electronic filing via the FIRE production system (options listed below) in lieu of the paper Form 8809. There are three methods for filing a request for an extension of time to file information returns:

Method

How To

Notification

Electronic File Transmission

A request for an extension of time to file

Transmitters requesting an

information returns may be filed

extension of time via an electronic

Note: A TCC is required.

electronically by transmitting an electronic

file will receive the file status results

extension file. Files must be formatted

online.

Refer to Part B. Sec. 1,

based on the Extension of Time Record

Application for Filing

Layout. Scanned or PDF documents will not

Information Returns

be accepted.

Electronically

Note: This option cannot be used to request

non-automatic extensions for Forms W-2,

1099-MISC with NEC, and additional 30-day

extensions. Refer to Form 8809 Instructions.

Online submission of

Fill-in Form 8809 may be completed online

Forms 8809 completed online

Extension of Time to File

via the FIRE Production System at

receive an instant

Information Returns

https://fire.irs.gov/. From the Main Menu click

acknowledgement on screen if

“Extension of Time Request” and then click

forms are completed properly and

“Fill-in Extension Form.” In order to

timely.

complete the submission, enter your valid

10-digit PIN.

Refer to Part B. Sec. 4, Connecting to FIRE.

Note: This option cannot be used to request

non-automatic extensions for Forms W-2,

1099-MISC reporting NEC, and additional

30-day extensions. Refer to Form 8809

Instructions.

Paper submissions of Form

Form 8809 (Rev. 11-2018) will be available

Approval letters will not be issued

8809, Application for

on https://www.irs.gov/forms-pubs.

for automatic and additional 30-day

Extension of Time to File

extension requests and

Note:

Information Returns

non-automatic extension requests.

• Extension requests submitted on an

Payer/filer will receive incomplete or

obsolete Form 8809 will not be

denial letters when applicable.

accepted.

• Mailing address:

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0209

• Faxing is no longer an option.

147

Sec. 1 Extension of Time (continued)

Electronic file processing results will be sent via email if a valid email address was provided on the “Verify Your Filing Information” screen. If you are using email filtering software, configure software to accept email from fire@irs.gov and irs.e-helpmail@irs.gov.

If the request for an extension of time to file an information return is received beyond the due date of the information return, the request will be denied. For more information on extension requests and requesting an additional extension of time, see Form 8809, Application for Extension of Time to File Information Returns.

For information on Additional Extension of Time and Extension of Time for Recipient Copies of Information Returns, see Part M. of the General Instructions for Certain Information Returns.

To create the file used to submit extensions of time via electronic file transmission method, the transmitter must have an active Transmitter Control Code (TCC) and submit files containing only one TCC.

Extension of Time requests submitted through the FIRE System (Production and Test) will require the entry of your FIRE account PIN.

Note: Do not electronically transmit tax year 2019 extension requests before January 10, 2020. If an alert is posted on the FIRE webpage indicating the system is available before then, you may transmit extension requests.

148

Sec. 1 Extension of Time (continued)

.02 Extension of Time Record Layout

The following Record Layout contains the specifications to create a file to transmit extensions of time requests electronically that include:

Required 200-byte format.

General Field Description with information to assist in completing each field.

Record Layout for Extension of Time

Field Position	Field Title	Length	General Field Description

1-5	Transmitter Control	5	Required. Enter the five-character alphanumeric Transmitter
	Code		Control Code (TCC) issued by the IRS. Only one TCC per
			file is acceptable.

Note: Positions 6 through 187 should contain information about the payer for whom the extension of time to file is being requested. Do not enter transmitter information in these fields.

6-14	Payer TIN	9	Required. Enter the valid nine-digit EIN or SSN assigned to
			the payer. Do not enter blanks, hyphens or alpha characters.
			All zeros, ones, twos, etc., will have the effect of an incorrect
			TIN. For foreign entities that are not required to have a TIN,
			this field may be blank; however, the Foreign Entity Indicator
			in position 187 must be set to “X.”

15-54	Payer Name	40	Required. Enter the name of the payer whose TIN appears
			in positions 6-14. Left justify the information and fill unused
			positions with blanks.

55-94	Second Payer Name	40	Required. If additional space is needed, this field may be
			used to continue name line information. Otherwise, enter
			blanks. Example: c/o First National Bank. Left justify
			information and fill unused positions with blanks.

95-134	Payer Address	40	Required. Enter the payer’s address. The street address
			should include the number, street, apartment, suite number,
			or P.O. Box if mail is not delivered to a street address. Left
			justify information and fill unused positions with blanks.

135-174	Payer City	40	Required. Enter the payer’s city, town, or post office. Left
			justify information and fill unused positions with blanks.

175-176	Payer State	2	Required. Enter the payer’s valid U.S. Postal Service state
			abbreviation. Refer to Part A. Sec. 13, Table 2, State

			& U.S. Territory Abbreviations.

149

Record Layout for Extension of Time (continued)

Field Position	Field Title	Length	General Field Description

177-185	Payer ZIP Code	9	Required. Enter the payer’s ZIP Code. If using a five-digit
			ZIP Code, left justify the information and fill unused positions
			with blanks. Numeric characters only.

186	Document Indicator	1	Required. From the table below, enter the appropriate
	(See Note)		document code that indicates the form for which an
			extension of time is being requested.

				Document	Code

				1097-BTC, 1098, 1098-C,	2
				1098-E, 1098-F, 1098-T,
				1098-Q, 1099-A, 1099-B,
				1099-C,
				1099-CAP, 1099-DIV,
				1099-G, 1099-INT,
				1099-K, 1099-LTC,
				1099-LS,
				1099-MISC not reporting
				NEC (Box 7 is not
				checked),
				1099-OID, 1099-PATR,
				1099-Q, 1099-R,1099-S,
				1099-SA, 1099-SB, 3921,
				3922, or W-2G

				5498	3

				1042-S	4

				8027	5

				5498-SA	6

				5498-ESA	7

				1095-B	8

				1094/1095-C	9

			Note 1: Do not enter any other values in this field. Submit a
			separate record for each document. For example, when
			requesting an extension for Form 1099-INT and Form 5498
			for the same payer, submit one record with “2” coded in this
			field and another record with “3” coded in this field. When
			requesting an extension for Form 1099-DIV and Form 1099-
			MISC for the same payer, submit one record with “2” coded
			in this field.
			Note 2: Extension requests for Form 1099-MISC reporting
			NEC in Box 7 are non-automatic extensions and must be
			submitted on paper Form 8809.

150

Record Layout for Extension of Time (continued)

Field Position	Field Title	Length	General Field Description

187	Foreign Entity	1	Enter “X” if the payer is a foreign entity.
	Indicator

188-198	Blank	11	Enter blanks.

199-200	Blank	2	Enter blanks or carriage return/line feed (CR/LF) characters.

Extension of Time Record Layout

Transmitter	Payer TIN	Payer Name	Second Payer	Payer Address	Payer City
Control Code			Name


1-5	6-14	15-54	55-94	95-134	135-174

Payer State	Payer ZIP	Document	Foreign Entity	Blank	Blank or CR/LF
	Code	Indicator	Indicator


175-176	177-185	186	187	188-198	199-200

151

152

Part E. | Exhibits

153

154

Exhibit 1 Name Control

The “B” record includes a field in the payee records titled, “Name Control” in which the first four characters of the payee’s last name are to be entered by the filer. If filers are unable to determine the first four characters of the last name, the Name Control Field may be left blank.

It is important to submit the “B” record with an accurate Name Control as it facilitates the identification of the payee within the IRS programs. The guidelines below are broken into organization type.

Individuals

A name control for an individual is generally the first four characters of the last name on the information return.

The name control consists of four alpha and/or numeric characters.

The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.

The name control can have less, but no more than four characters. Blanks may be present only as the last three positions of the name control.

If an individual has a hyphenated last name, the name control is the first four characters from the first of the two last names.

For joint returns, regardless of whether the payees use the same or different last names, the name control is the first four characters of the primary payee’s last name.

Examples – Individuals

Name

Name Control

Ralph Teak

TEAK

Dorothy Willow

WILL

Joe McCedar

MCCE

Brandy Cedar-Hawthorn

CEDA

Victoria Windsor-Maple

WIND

Joseph Ash & Linda Birch

ASH

Edward & Joan Maple

MAPL

155

Exhibit 1 Name Control (continued)

Sole Proprietor

A sole proprietor must always use his/her individual name as the legal name of the business for IRS purposes.

The name control consists of four alpha and/or numeric characters.

The name control can have less, but no more than four characters.

The hyphen (-) or a blank space are the only special characters allowed in the name control. These characters cannot be in the first position of the name control.

When the taxpayer has a true name and a trade name, the name control is the first four characters of the individual’s last name.

When an individual’s two last names are hyphenated, the name control is the first four characters of the first last name.

Examples – Sole Proprietor

Name	Name Control	Comment

Arthur P. Aspen		The name control for a sole
	ASPE	proprietor’s name is the first
Trade Name: Sunshine Restaurant		four significant characters of

		the last name.

Maiden Name: Jane Smith		When two last names are
	JONE	used but are not hyphenated,
Married Name: Jane Smith Jones		the name control is the first

		four characters of the second
Jane Smith-Jones	SMIT	last name.


		The Spanish phrases “de”,
Elena de la Rosa	DELA	“De”, “del”, and “de la” are part
		of the name control.


Juan Garza Morales	GARZ	For Spanish names, when an
		individual has two last names,
		the name control is the first
		four characters of the first last
Maria Lopez Moreno	LOPE	name.

		For last names that have only
		two letters the last two spaces
Sunny Ming Lo	LO	will be “blank.”
		Blanks may be present only as

		the last three positions of the
		name control.

		Vietnamese names will often
Kim Van Nguyen	NGUY	have a middle name of Van
		(male) or Thi (female).

156

Exhibit 1 Name Control (continued)

Partnerships

The name control for a partnership will usually result in the following order of selection:

1. For businesses “doing business as” (dba) or with a trade name, use the first four characters of the dba or trade name.

2. If there is no business or trade name, use the first four characters of the partnership name (even if it is an individual’s name, such as in a law firm partnership).

3. Online receipt of EINs generates separate rules for the name control of partnerships.

4. Whether received online or via paper, if the first word is “The,” disregard it unless it is followed by only one other word.

5. If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control for a partnership is developed using the first four characters of the primary name line.

6. If the first two digits of the EIN are other than 20, 26, 27, or 45, the name control for a partnership results from the trade or business name of the partnership. If there is no trade or business name, a name control results from the first four letters of a partnership name. In the case of a list of partners followed by the word partnership or an abbreviation thereof, use the last name of the first partner on the original Form SS-4, Application for Employer Identification Number.

Examples – Partnerships

Name	Name Control

Rosie’s Restaurant	ROSI

Burgandy_Olive & Cobalt_Ptrs	BURG

The Hemlock	THEH

John Willow and James Oak
Partnership (EIN assigned	JOHN
online)

A.S. Green_(The) Oak Tree	OAKT

K.L. Black & O. H. Brown	BLAC

Bob Orange and Carol Black_
et al. Prs. Dba The Merry Go	MERR
Round

157

Exhibit 1 Name Control (continued)

Corporations

The name control for a corporation is the first four significant characters of the corporate name.

Examples – Corporations

Name	Name Control	Comment

The Meadowlark Company	MEAD	Omit the word “The” when
		followed by more than one word.


		Include the word “The” in the
The Flamingo	THEF	name control when followed by
		only one word.

		Corporate name control rules
		apply if an individual name
		contains the abbreviations PC
George Giraffe PSC	GEOR	(Professional Corporation), SC
		(Small Corporation), PA

		(Professional Association), PS
		(Professional Service), or PSC
		(Personal Service Corporation).

		When the organization name
Kathryn Canary Memorial	KATH	contains the words “Fund” or
Foundation		“Foundation”, corporate name

		control rules apply.

		When an individual name and a
		corporate name appear, the
Barbara J. Zinnia ZZ Grain	ZZGR	name control is the first four
		characters of the corporation

		name.

158

Exhibit 1 Name Control (continued)

Estates, Trusts, and Fiduciaries

The name control for estates is the first four characters of the last name of the decedent. The last name of the decedent must have the word “Estate” after the first four characters in the primary name line.

The name control for trusts and fiduciaries results in the following:

1. Name controls for individual trusts are created from the first four characters of the individual’s last name.

2. For corporations set up as trusts, use the first four characters of the corporate name.

3. There are separate rules for the name control of trusts, depending on whether the EIN is an online assignment.

4. If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, or 45), then the name control is developed using the first four characters of the first name on the primary name line. Note: The online EIN application will begin assigning the first two digits of 46 and 47 in the future.

Ignore leading phrases such as “Trust for” or “Irrevocable Trust.”

5. If the first two digits of the EIN are other than 20, 26, 27, or 45, (46 and 47, in the future) then the name control for a trust or fiduciary account results from the name of the person in whose name the trust or fiduciary account is established.

Examples - Estates, Trusts, and Fiduciaries

Name	Name Control

Howard J. Smith Dec’d	SMIT
Howard J Smith, Estate


Howard J. Smith Dec’d	HOWA
Howard J Smith, Estate (EIN assigned online)


Michael T Azalea Revocable Trust	AZAL
Michael T Azalea Rvoc Tr


Sunflower Company Employee Benefit Trust	SUNF
Sunflower Company Employee Benefit Trust


Jonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned	PERI
online)


Trust for the benefit of Bob Jones (EIN assigned online)	BOBJ

Trust for the benefit of Bob Jones	JONE

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Exhibit 1 Name Control (continued)

Other Organizations

Compliance with the following will facilitate the computer programs in identifying the correct name control:

1. The only organization, which you will always abbreviate, is Parent Teachers Association (PTA). The name control will be “PTA” plus the first letter of the name of the state in which the PTA is located.

2. The name control for a local or post number is the first four characters of the national title.

3. Use the name control of the national organization name if there is a Group Exemption Number (GEN).

4. For churches and their subordinates (for example nursing homes, hospitals), the name control consists of the first four characters of the legal name of the church or subordinate.

5. If the organization’s name indicates a political organization, use the individual’s name as the name control.

6. The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words “stock company” or “corporation.” Therefore, if these words appear in a name line, these words would move to the end of the name where the word corporation” would normally appear.

Examples - Other Organizations

	Name	Name Control

	Parent Teachers Association Congress of Georgia	PTAG

	Church of All	CHUR

	Committee to Elect Patrick Dole:	PATR

	Green Door Kabushik Kaisha	GREE

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Exhibit 2 Publication 1220 Tax Year 2019 Revision Updates

Date	Location	Update

10/29/2019	1099-G Payee B Record	General Field Description - removed the word ‘Required.’
	Field Position 544
	Second TIN Notice
	(Optional)

161

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IRS Releases Publication 1220 (9/2019), Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G