Rev. Proc. 81-34
Rev. Proc. 81-34; 1981-2 C.B. 565
- Cross-Reference
26 CFR 601.201: Forms and instructions.
(Also Part I, Sections 6041, 6042, 6043, 6047, 6049, 6109; 1.6041-1,
1.6041-4, 1.6041-5, 1.6041-7, 1.6042-2, 1.6042-3, 1.6043-2, 1.6047-1,
301.6047-1, 1.604-1, 301.6109-1.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 82-47 Supplemented by Rev. Proc. 81-56
PART A.--GENERAL
SECTION 1. PURPOSE
.01 The purpose of this revenue procedure is to provide the requirements and conditions for filing information returns in the Forms 1099 and 1087 series, on magnetic tape instead of paper returns. Specifications for filing the following forms are contained in this procedure:
a) Form 1099 R, Statement for Recipients of Total Distributions from Profit-Sharing, Retirement Plans, and Individual Retirement Plans, and Individual Retirement Arrangements.
b) Form 1099-DIV, Statement for Recipients of Dividends and Distributions.
c) Form 1099-INT, Statement for Recipients of Interest Income.
d) Form 1099-MISC, Statement for Recipients of Miscellaneous Income.
e) Form 1099-MED, Statement for Recipients of Medical and Health Care Payments.
f) Form 1099-OID, Statement for Recipients of Original Issue Discount.
g) Form 1099-PATR, Statement for Recipients (Patrons) of Taxable Distributions received from Cooperatives.
h) Form 1099L, U.S. Information or Distributions in Calendar Year.
i) Form 1099-NEC, Statement for Recipients of Nonemployee Compensation.
j) Form 1099-UC, Statement for Recipients of Unemployment Compensation Payments.
k) Form 1087-DIV, Statement for Recipients of Dividends and Distributions.
l) Form 1087-INT, Statement for Recipients of Interest Income.
m) Form 1087-MISC, Statement for Recipients of Miscellaneous Income.
n) Form 1087-MED, Statement for Recipients of Medical and Health Care Payments.
o) Form 1087-OID, Statement for Recipients of Original Issue Discount.
p) Agriculture Subsidy Payment Report.
.02 This procedure also provides the requirements and specifications for magnetic tape filing under the Combined Federal/State Filing Program.
.03 This procedure supersedes Rev. Proc. 80-52, 1980-2 C.B. 828.
SEC. 2. NATURE OF CHANGES
.01 Format changes have been made to Forms 1099-INT and 1087-INT, Statement for Recipients of Interest Income. For Forms 1099-INT Amount Code 2 now represents Interest Qualifying for Exclusion and Amount Code 3 now represents Interest Not Qualifying for Exclusion. For Forms 1087-INT Amount Code 1 now represents Interest Qualifying for Exclusion and Amount Code 2 now represents Interest Not Qualifying for Exclusion.
.02 The Service has instituted a Combined Federal/State Filing Program whereby a filer can satisfy both federal and state filing requirements on one submission.
.03 The format of the Form 1087 DIV has been changed to match that of the Form 1099 DIV.
.04 There are various editorial changes.
SEC. 3. WAGE AND PENSION INFORMATION
.01 Section 8(b) of Pub. L. 94-202, 1976-1 C.B. 503, enacted in January 1976, authorized the combined reporting of FICA detailed information (previously reporting quarterly on Form 941, Schedule A and Annual W-2 (Copy A), Wage and Tax Statement, information in one consolidated annual W-2 (Copy A) to the Federal Government. As a result, Forms W-2 and W-2P are to be filed with the Social Security Administration (SSA).
.02 SSA will accept magnetic media filing Forms W-2 and W2P and has issued TIB-4a, Magnetic Tape Reporting, Submitting Wage and Tax data to Federal and State Agencies, TIB-4b, Magnetic Tape Reporting, Submitting Annuity, Pension, Retired Pay or IRA Payment to the Federal Government on Magnetic Tape, and TIB-4c, Diskette and Disk Cartridge Reporting, Submitting Wage and Tax Data to the Federal Government on Diskette and Disk Cartridge, for this purpose. Applications for filing Forms W-2 and W-2P on magnetic media appear in TIBs-4a, 4b, and 4c.
.03 Copies of Social Security administration publications TIB-4a, 4b, and 4c are available from any Internal Revenue Service Center or local Social Security Administration office.
SEC. 4. APPLICATION FOR MAGNETIC MEDIA REPORTING
.01 For the purposes of this revenue procedure, the payer is the organization making the payments and the transmitter is the organization preparing the tape file. Payers or transmitters who decide to file information returns, in the Forms 1099 and 1087 series, on magnetic tape must complete Form 4419, Application for Magnetic Media Reporting of Information Return (Exhibit "A" attached). Instructions for completing the application appear on the reverse side of the form.
.02 The Service will act on an application and notify the applicant of authorization to file within 30 days of receipt of the application. No magnetic tape returns may be filed with the Service until authorization to file is received.
.03 The Service will assist new filers with their initial magnetic tape submission by encouraging the submission of test tapes for review in advance of the filing season. Approved payers or transmitters who wish to submit a test tape should contact the magnetic media coordinator at the Service Center where the application was filed.
.04 Once authorization to file on magnetic tape has been granted to a payer or transmitter, it will remain in effect in succeeding years, provided that all the requirements of this revenue procedure are met and there are no equipment changes by the filer. If a filer discontinues filing on magnetic tape, a new application must be filed before this method of filing may be resumed.
.05 In accordance with Section 1.6041-7 of the Income Tax Regulations, medical payments from separate departments of a health care carrier may be reported as separate returns on magnetic tape. In this case, the headquarters office will be considered to be the transmitter and the individual departments of the company filing reports will be considered to be payers. A single application form covering all the departments which will be filing on magnetic tape should be submitted.
SEC. 5. FILING OF TAPE REPORTS
.01 A magnetic tape reporting package, which includes all the necessary transmittals, labels, and instructions, will be mailed to all approved filers between October and December of each year.
.02 Payers may submit a portion of their information returns on magnetic tape and the remainder on paper forms, provided there is NO DUPLICATE FILING. The magnetic tape records and paper forms must be filed at the same location, but in separate shipments. A Form 1096 must accompany paper submissions and a Form 4804 must accompany magnetic tape submissions.
.03 The affidavit which appears on Forms 1096 and 4804 must be signed by the payer. A transmitter, service bureau, or disbursing agent may, however, sign the affidavit on behalf of the payer if all of these conditions are met:
a. It has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under the State law; and
b. It has the responsibility (either oral, written, or implied) conferred on it by the payer to request the taxpayer identifying numbers of payees reported on magnetic tape or paper returns; and
c. It signs the affidavit and adds the caption "For: [name of payer]".
.04 Although a duly authorized agent signs the affidavit, the payer is held responsible for the accuracy of the Form 4804 and will be liable for penalties for failure to comply with filing requirements.
.05 These requirements also apply to paper filers submitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Paper filers are responsible for the filing of a correct, complete, and timely Form 1096. The failure of duly authorized "agents" of paper filers to comply with the filing requirements of Form 1096 and attachments does not relieve the payers of any penalties that may arise as a result of such failure to comply.
.06 If a portion of the returns are submitted on paper documents, include a statement on the Form 1096 that the remaining returns are being filed on magnetic tapes. Please note that Form 1096 instructions normally apply to the filing of information returns on paper; however, filers of magnetic tape must review the Form 1096 instructions and file Form 1096 if appropriate.
.07 Health care carriers, or their agents, filing Form 1099-MED per Section 4.05 above, may submit part of their returns on paper documents and part on magnetic tape if the records of some departments are not maintained on computer files. However, an information return is required if the aggregate amount paid to a health care service provider from all departments equals $600 or more. For example, Department A pays $200, Department B pays $300, and Department C pays $100 to the same health care service provider. The aggregate amount paid from all departments equals $600. The health care carrier or agent must submit either one information return for the aggregate amount of $600 or three separate returns, one from each department, indicating the amount paid by each department.
SEC. 6. FILING DATES
.01 Magnetic tape reporting to the Service for all types of Forms 1099 and 1087 must be on a calendar year basis.
.02 The dates prescribed for filing paper returns with the Service will also apply to magnetic tape filing. Tapes must be submitted to the Service Center by February 28. The copies of this information required to be furnished to recipients must be furnished by January 31.
SEC. 7. EXTENSIONS TO FILE
.01 If a payer or transmitter is unable to submit its tape file by the date prescribed in Section 6.02 above, a letter requesting an extension must be filed before February 28. The letter should be sent to the attention of the magnetic media coordinator at the Service Center which will receive the tape file. The request should include the estimated number of returns which will be filed late and the reason for the delay.
.02 If an extension is granted by the Service, a copy of the letter granting the extension must be attached to the transmittal Form 4804 when the file is submitted.
SEC. 8. PROCESSING OF TAPE RETURNS
.01 The Service will process tax information from tapes. Tapes which are timely received by the Service will be returned to the filers by August 15 of the year in which submitted.
.02 All tapes submitted must conform totally to this revenue procedure. If tapes are unprocessable, they will be returned to the filer for correction. Corrected tapes must be filed with the Service Center as soon as possible. If the delay will be more than two weeks contact the Service Center Magnetic Media Coordinator for instructions. Corrected files will be returned by the Service within six months of receipt.
SEC. 9. CORRECTED RETURNS .01 If a large volume of corrected returns is necessary, and the payer or transmitter possesses the capability to provide such corrections on tape, they are encouraged to do so. The filer must contact the magnetic media coordinator for format and shipping instructions. A corrected Form 4804 must accompany the shipment and be marked "Magnetic Media Correction" on the upper portion of the form.
.02 If corrections are not submitted on tape, payers must submit them on official Forms 1099 or 1087 (Copy A) or on approved paper substitutes. Revenue procedures containing specifications for paper returns are available from most Internal Revenue Service offices.
.03 Form 1096 instructions are to be followed when paper returns are filed to correct returns submitted on magnetic media. An "X" must be entered in the box in the left margin and the caption "Magnetic Media Correction" must appear on the top of the form to the left of "FOR OFFICIAL USE ONLY". Corrections must be sent to the attention of the magnetic media coordinator where the original tape file was filed.
.04 Combined Federal/State Filers who submit paper corrections must file directly with the affected state. The service will not transship paper corrections to the states.
SEC. 10. TAXPAYER IDENTIFICATION NUMBERS
.01 Under Section 6109 of the Internal Revenue Code, recipients of dividends, interest, or other payments are required to furnish taxpayer identification numbers (TINs) to the payer. The number must be furnished to the payer whether or not the payee is required to file a tax return or is covered by Social Security.
.02 The Service expects that payers will keep to a minimum those statements submitted without TINs. It is particularly important that correct social security and employer identification numbers for payees be provided on magnetic media or paper forms submitted to the Service.
.03 For each omission of a required TIN, Section 6676 of the Internal Revenue Code provides that the Service charge a $5 penalty, unless the payer or payee responsible for furnishing the number supplies an explanation, upon request from the Service, that establishes reasonable cause for not having done so.
.04 The TIN to be furnished the Service depends primarily upon the manner in which the account is maintained or set up on the record of the payer. The number to be provided must be that of the owner of record. If the account is recorded in more than one name, furnish the TIN and name of one of the holders of the record. The number provided must be associated with the name of the holder provided in the first name line of the Payee "B" Record of Part B of this procedure. The payee TIN is the recipient's Social Security Number of individuals (including those individuals operating a business as a sole proprietorship) or the recipient's Employer Identification Number for other entities.
.05 Sole proprietors who are payers should show their employer identification numbers in the Payer/Transmitter "A" Record. However, the payer should use the social security number of a sole proprietor in the Payee "B" Record.
.06 The charts below will help you determine the number to be furnished to the Service.
CHART 1. Guidelines for Social Security Numbers
=====================================================================
In the Payee 1st
In tape positions 12-20 Name Line of
of the Payee "B" Record, the Payee "B"
For this type of enter the Social Security Record, enter
account: Number of-- the name of--
---------------------------------------------------------------------
1. An individual's The individual. The individual.
account.
2. Joint account
of:
a. husband and
wife The actual owner of the The individual
account. (If more than whose SSN is
one owner, the principal entered.
owner.)
b. adult and The actual owner of the The individual
minor account. (If more than whose SSN is
one owner, the principal entered.
owner.)
c. two or more The actual owner of the The individual
individuals account. (If more than whose SSN is
one owner, the principal entered.
owner.)
3. Account in the The ward, minor, or incom- The individual
name of a guar- petent person. whose SSN is
dian or commi- entered.
ttee for a de-
signated ward,
minor, or incom-
petent person.
4. Custodian ac- The minor. The minor.
count of a minor
(Uniform Gifts
to Minor Acts).
5. a. The usual The grantor-trustee. The grantor-
revocable trustee.
savings trust
account
(grantor is
also trustee)
b. So-called The actual owner. The actual
trust account owner.
that is not a
legal or valid
trust under
State law.
6. Sole proprietor- The owner. The owner.
ship.
=====================================================================
CHART 2. Guidelines for Employer Identification Numbers
=====================================================================
In the Payee 1st
In tape positions 12-20 Name Line of
of the Payee "B" Record the Payee "B"
For this type of enter the Employer Identi- Record, enter
account-- fication Number of-- the name of--
------------------------------------------------------------------
1. A valid trust, Legal entity. 1 The legal trust,
estate, or estate, or pen-
pension trust. sion trust.
2. Corporate The corporation. The corporation.
account.
3. Religious, The organization. The organization.
charitable, or
educational
organization.
4. Partnership The partnership. The partnership.
account held in
the name of the
business.
5. Association, The organization. The organization.
club or other
tax-exempt
organization.
6. A broker or The broker or nominee. The broker or
registered nominee.
nominee.
Accounts with The public entity. The public
the Department entity.
of Agriculture
in the name of
a public entity
(such as a
State or local
government,
school district
or prison that
receives agri-
culture program
payments).
===================================================================
1 Do not furnish the identifying number of the personal
representative or trustee unless the legal entity itself is not
designated in the account title.
SEC. 11. EFFECT ON PAPER RETURNS
.01 Magnetic tape reporting of the information returns listed in Section 1 above applies only to the original (Copy A).
.02 Payers are permitted considerable flexibility in designing the copy of the information return to be furnished to the payee. The payer may combine the information return data with other reports or financial or commercial notices, or expand them to include other information of interest to a depositor, patron, or shareholder. This is permissible so long as all required information present on the official form is included and the payee's copies are conducive to proper reporting of income on tax returns. Payers must include the message "This information is being furnished on Form 1099 (or 1087) to the Internal Revenue Service" on the recipients copies.
.03 If a portion of the returns is reported on magnetic tape and the remainder is reported on paper forms, those returns not submitted on magnetic tape must be filed on official forms or on paper substitutes meeting specifications in the revenue procedure on the reproduction of Forms 1099, 1087, and W-2G. Form 1099 BCD, 1099 F, and W-2G cannot currently be filed on magnetic tape.
SEC. 12. ADDITIONAL INFORMATION
Request for additional copies of these revenue procedures or for additional information on tape reporting should be addressed to the attention of the magnetic media coordinator of one of the following:
(a) Internal Revenue Service
Andover Service Center
Post Office Box 311
Andover, MA 01810
(b) Internal Revenue Service
Brookhaven Service Center
Post Office Box 486
Holtsville, NY 11742
(c) Internal Revenue Service
Philadelphia Service Center
Post Office Box 245
Bensalem, PA 19020
(d) Internal Revenue Service
Atlanta Service Center
Post Office Box 47-421
Doraville GA 30362
(e) Internal Revenue Service
Memphis Service Center
Post Office Box 1900
Memphis, TN 38101
(f) Internal Revenue Service
Cincinnati Service Center
Post Office Box 267
Covington, KY 41019
(g) Internal Revenue Service
Kansas City Service Center
2306 East Bannister Rd.
Stop 43
Kansas City, MO 64131
(h) Internal Revenue Service
Austin Service Center
Post Office Box 934
Austin, TX 78767
(i) Internal Revenue Service
Ogden Service Center
Post Office Box 9941
Ogden, UT 84409
(j) Internal Revenue Service
Fresno Service Center
Post Office Box 12866
Fresno, CA 93779
SEC. 13. COMBINED FEDERAL/STATE FILING
.01 Beginning with Tax Year 1981, the Service will accept tape files containing State reporting information. The Service will then forward the information to the State indicated at no charge to the filers.
.02 Those filers wishing to participate in the program must submit a Consent for Internal Revenue Service to Release Tax Information. A copy of this form is attached to these procedures. See Exhibit "B".
.03 Those filers who are participating in the Combined Federal/State Filing Program MUST submit a test tape prior to receiving permission to file their actual data. Additionally, each record in the file MUST be 360 positions in length. The file MUST conform exactly to the specifications detailed in this procedure. The service will make no attempt to process files with any deviations and will revoke the filing authorization of any filer who submits files that do not totally conform.
.04 For Tax Year 1981 the Combined Federal/State Filing Program will be available to a limited number of filers. Contact the Service Center Magnetic Media Coordinator to determine program availability.
PART B.--MAGNETIC TAPE SPECIFICATIONS
SECTION 1. GENERAL
.01 The magnetic tape specifications contained in this Part prescribe the required format and contents of the records to be included in the file. These specifications must be adhered to unless deviations have been specifically granted by the Service in writing.
.02 In most instances, the Service will be able to process any compatible tape files. Compatible tape files must meet any one set of the following:
(a) 7 channel BCD (binary coded decimal) with
(1) Either Even or Odd Parity and
(2) A density of 556 or 800 BPI
(b) 9 channel EBCDIC (Extended Binary Coded Decimal Interchange Code) with
(1) Odd Parity and
(2) A density of 800, or 1600.
(c) 9 channel ASCII (American Standard Coded Information Interchange) with
(1) Odd Parity and
(2) A density of 800 or 1600.
.03 Although the Service can process, after translation, tapes created at 6250 BPI, it is preferred that filers submit 1600 BPI tapes if possible. Payers/Transmitters must request permission from the service center magnetic media coordinator before submitting 6250 BPI tapes.
.04 All compatible tape files must have the following characteristics:
(a) Type of tape -- 1/2 inch Myler base, oxide coated; and
(b) Interrecord Gap -- 3/4 inch.
.05 Service programs are capable of accommodating some minor deviations, except for those filers participating in the Combined Federal/State Filing Program. Payers who can substantially conform to these specifications, but do require some minor deviations, must contact the magnetic media coordinator at the service center where the file will be submitted. Under no circumstances may tapes deviating from the specifications in this revenue procedure be submitted without prior written approval from the Service.
SEC. 2. RECORD LENGTH
.01 The tape records prescribed in these specification may be blocked or unblocked, subject to the following:
(a) A block must not exceed 4,000 tape positions.
(b) A record must be a minimum of 200 positions and a maximum of 360 positions.
(c) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's. Do not pad a block with blanks.
(d) All records except the Header and Trailer Labels, may be blocked.
.02 Provision is made in the Payee "B" Records for special data entries. These entries are optional. If the field is utilized, it must be present on all Payee "B" Records. The field is intended to service one or both of these purposes:
(a) Contain information required by state or local governments. Filers who wish to use this option for satisfying state or local reporting requirements should contact their state or local department of revenue for filing instructions.
(b) Facilitate making all records the same length.
SEC. 3. OPTIONS FOR FILING
.01 For filing convenience, this procedure contains two options for using Header Labels and Payer/Transmitter "A" Records. For the purposes of this procedure the following conventions must be used.
Header Label:
1. Payers may use standard headers provided they begin with 1HDR, HDR1, VOL1, VOL2, or "bLABEL"
2. Consist of a maximum of 80 positions.
3. May not contain the letters A, B, C, D, E, F, or K in position 9.
Trailer Label:
1. Standard trailer labels may be used provided that they begin with 1EOR, 1 EOF, EOR1, or EOF1.
2. Consist of a maximum of 80 positions.
Record Mark: 1. Special character used to separate blocked records on tape.
2. Can be written only at the end of a record or block.
3. For odd parity tapes, use BCD bit configuration 011010 ("A82").
Tape Mark:
1. Used to signify the physical end of the recording on tape.
2. For even parity, use BCD configuration 001111 ("8421").
3. May follow the header label and precede and/or follow the trailer label.
Option 1: When using this option, a correct Payer/Transmitter "A" Record, described in Sec. 4 below, is required as the first record on each reel. Filers using this option may have Header Labels preceding the "A" Record, however, headers are not required. The reel sequence number must appear in positions 3-5 of each "A" Record and must be incremented by 1 on each tape reel of the file after the first reel.
Option 2: Requires a Header Label as the first record on each reel. The Header Label must contain the reel sequence number and it must be incremented by 1 on each reel after the first reel. The "A" Record will contain the location of the reel sequence number in the Header Label. If your system generates a four-digit reel sequence number, ignore the first digit when determining the location for the purposes of the "A" Record.
Example: If your Header Label reel sequence is four digits (e.g. 0001) and is in positions 28-31, enter 29 as the location in positions 3 and 4 of the "A" Record and also enter an "X" in position 5 of the "A" Record.
Example: If your Header Label reel sequence is 3 digits (e.g. 001) and is in positions 10-12, enter 10 as the location in positions 3 and 4 of the "A" Record and also enter an "X" in position 5 of the "A" Record. This option requires a Trailer Label at the end of each reel.
SEC. 4. PAYER/TRANSMITTER "A" RECORD
Identifies the payer and transmitter of the tape file and provides parameters for the succeeding Payee "B" Records. The Service's computer programs rely on the absolute relationship between the parameters in the "A" Record and the data fields in the "A" Record and the data fields in the "B" Records to which they apply.
The number of "A" Records appearing on a tape reel will depend on the number of payers and the different types of returns being reported. A transmitter may include Payee "B" Records for more than one payer on a tape reel, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record. A single tape reel may also contain different types of returns, but the returns may not be intermingled. A separate "A" Record is required for each type of return being reported. An "A" Record may be blocked with "B" Records however, the "A" Record must appear as the first record in the block.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "A".
2 Payment Year 1 Required. Must be the right
most digit of the year for
which payments are being
reported (e.g. if payments
were made in 1981, enter 1).
This number must be
incremented each year.
3-5 Reel Sequence 3 Required. Sequence number of
Number the reel in the tape file.
(See explanation in Sec. 3
above). Position 5 must
contain an "X" if you are
using option 2.
6-14 Payer's Federal 9 Required. Must be the valid
EIN 9-digit number assigned to the
payer by IRS. DO NOT ENTER
HYPHENS, ALPHA CHARACTERS OR
ALL 9's OR ZEROS.
15 Type of Payer 1 Required. Enter the
appropriate code from the
table below:
Type of Payer Code
Non-government P
Federal government F
State or local government W
16 Combined
Federal/State
Identification 1 Enter 1 if participating in
the Combined/Federal State
Filing Program. Enter blank if
not.
17 Type of Return 1 Required. Enter appropriate
code from table below:
Type of Return Code
1099R 9
1099-DIV 1
1099-INT 6
1099-MISC A
1099-L E
1099-MED C
1099-OID D
1099-PATR 7
1099-NEC Q
1099-UC P
1087-DIV 2
1087-INT M
1087-MISC G
1087-MED K
1087-OID H
Agriculture Payments 4
18-24 Amount Indicator Variable Required. The amount code
entered for a given return
indicates type(s) of
payment(s) which were made.
Example: If position 17 of the
Payer/Transmitter "A" Record
is 6 (for 1099-INT) and
positions 18-24 are "24bbbb",
this indicates that two amount
fields are present in all the
following Payee "B" Records.
The first field contains
interest qualifying for
exclusion and the 2nd contains
Amount of forfeiture.
Amount Indicator For Reporting Payments on Form
Form 1099R 1099R:
Amount
Code Amount Type
1 Amount includable as
income (add amounts
for codes 2, 3, and
4). MUST BE GROSS
AMOUNT.
2 Capital gain (for
lump-sum distributions
only).
3 Ordinary income.
4 Premiums paid by
trustee or custodian
for current insurance.
5 Employee contributions
to profit-sharing or
retirement plans.
6 Amount of IRA
distributions (do not
include code 4
amount).
7 Net unrealized
appreciation in
employer's securities.
8 Other
Example: If position 17 of the
Payer/Transmitter "A" Record
is 9 (for 1099R), and
positions 18-24 are "1345bbb",
this indicates that 4 amount
fields are present in all the
following Payee "B" Records.
The first field represents
Amount includable as income;
the second, Ordinary income;
the third, Premiums paid by
trustee or custodian for
current insurance; the fourth,
Employee contributions to
profit-sharing or retirement
plans.
Please Note: If you are
reporting IRA distributions
using amount code 6, only
one payment amount may be
present -- all others must
be blank.
Amount Indicator For Reporting Payments on Form
Form 1099-DIV 1099-DIV:
Amount
Code Amount Type
1 Gross dividends and
other distributions on
stock (must be gross
amount).
4 Dividends qualifying
for exclusion
(included in amount
for code 1).
5 Dividends not
qualifying for
exclusion (included in
amount for code 1).
6 Capital gain
distributions.
7 Non-taxable
distribution (if
determinable).
8 Foreign tax paid (if
eligible for foreign
tax credit).
Example: If position 17 of the
Payer/Transmitter "A" Record
is 1 (for 1099-DIV) and
positions 18-24 are "16bbbbb",
this indicates that 2 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents Gross
dividends and other
distributions on stock; the
2nd, Capital gain
distributions.
Please Note: The sum of the
amounts for codes 4 and 5
must equal that for code 1.
Amounts for codes 6 and 7
must be included in that for
code 1; however, they will
not necessarily equal that
for code 1.
Amount Indicator For Reporting Payments on Form
Form 1099-INT 1099-INT:
Amount
Code Amount Type
2 Interest qualifying
for exclusion
3 Interest not
qualifying for
exclusion
4 Amount of forfeiture
9 Foreign tax paid (if
eligible for foreign
tax credit).
Example: If position 17 of the
Payer/Transmitter "A" Record
is 6 (for 1099-INT), and
positions 18-24 are "24bbbb",
this indicates that 2 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents
Interest Qualifying for
exclusion the 2nd, Amount of
forfeiture.
Please Note: Do not subtract
the amount for code 4 from
the amount in code 2 or 3
(for certificates of deposit
only).
Amount Indicator For Reporting Payments on Form
Form 1099-MISC 1099-MISC:
Amount
Code Amount Type
1 Royalties
2 Prizes and awards (No
Forms W-2 or 1099-NEC
items)
5 Rents
6 Other fixed or
determinable income
Example: If position 17 of the
Payer/Transmitter "A" Record
is "A" (For 1099-MISC) and
positions 18-24 are "125bbbb",
this indicates that 3 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents
Royalties; the 2nd, Prizes and
awards, and the 3rd, Rents.
Amount Indicator Reporting Payments on Form
Form 1099L 1099L:
Amount
Code Amount Type
1 Cash
2 Fair market value at
date of distribution
Example: If position 17 of the
Payer/Transmitter "A" Record
is "E" (for 1099-L), and
positions 18-24 are "1bbbbbb",
this indicates one amount
field is present in all the
following Payee "B" Records.
This amount field represents
Cash.
Amount Indicator For Reporting Payments on Form
Form 1099-MED 1099-MED
Amount
Code Amount Type
1 Total medical and
health care payments
Example: If position 17 of the
Payer/Transmitter "A" Record
is "C" (for 1099-MED),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following:
Payee "B" Records and
represents Total medical and
health care payments. No other
coding is permissible for this
type of payment.
Amount Indicator For Reporting Payments on Form
Form 1099-OID 1099-OID:
Amount
Code Amount Type
1 Total original issue
discount in 1981 for
all holders of
discount obligations
from financial
institutions
2 Total original issue
discount in 1981 for
all holders of
corporate obligations
3 Issue price of
obligation
4 Stated redemption
price at maturity
5 Ratable monthly
portion
Example: If position 17 of the
Payer/Transmitter "A" Record
is "D" (for 1099-OID), and
positions 18-24 are "134bbbb",
this indicates that all three
amounts fields are present in
all the Payee "B" Records
following. The 1st field
represents total original
issue discount in 1981 for all
holders of discount
obligations from financial
institutions; the 2nd Issue
price of obligation; and the
3rd Stated redemption price at
maturity.
Amount Indicator For Reporting Payments on Form
Form 1099-PATR 1099-PATR:
Amount
Code Amount Type
1 Patronage dividends
2 Nonpatronage dividends
3 Per-unit retain
allocations
4 Redemption of
nonqualified notices
and retain allocations
Example: If position 17 of the
Payer/Transmitter "A" Record
is "7" (for 1099-PATR) and
positions 18-24 are "134bbbb",
this indicates that 3 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents
Patronage Dividends; the 2nd,
Per-Unit Retain Allocations;
the 3rd, Redemption of
Nonqualified Notices and
Retain Allocations.
Amount Indicator For Reporting Payments on Form
Form 1099-NEC 1099-NEC:
Amount
Code Amount Type
1 Fees, commissions, and
other compensation:
Example: If position 17 of the
Payer/Transmitter "A" Record
is "Q" (for 1099-NEC),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Fees,
commissions and other
compensation. No other coding
is permissible for this type
of payment.
Amount Indicator For Reporting Payments on Form
Form 1099-UC 1099-UC:
Amount
Code Amount Type
1 Total unemployment
compensation payments
Example: If position 17 of the
Payer/Transmitter "A" Record
is "P" (for 1099-UC),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Total
unemployment compensation
payments. No other coding is
permissible for this type of
payment.
Amount Indicator For Reporting Payment on Form
Form 1087-DIV 1087-DIV:
Amount
Code Amount Type
1 Gross dividends and
other distribution on
stock
2 Dividends qualifying
for exclusion
(included in amount
for code 1)
3 Dividends not
qualifying for
exclusion (included in
amount for code 1)
4 Capital gain
distributions
(included in amount of
code 1)
5 Foreign tax paid (if
eligible for foreign
tax credit)
6 Non-Taxable
distribution (if
determinable)
Example: If position 17 of the
Payer/Transmitter "A" Record
is "2" (for 1087-DIV),
positions 18-24 are "12bbbb",
this indicates that two amount
fields are present in all the
following Payee "B" Records.
The 1st represents Gross
dividends and other
distributions on stock; the
2nd, Dividends qualifying for
exclusion (included in amount
for code 1).
Please Note: The sum of the
amounts for codes 2 and 3
must equal that for code 1.
Amount Indicator For Reporting Payments on Form
Form 1087-INT 1087-INT
Amount
Code Amount Type
1 Interest qualifying
for exclusion
2 Interest not
qualifying for
exclusion
3 Foreign tax paid (if
eligible for foreign
tax credit)
4 Amount of forfeiture
Example: If position 17 of the
Payer/Transmitter "A" Record
is "M" (for 1087-INT),
positions 18-24 are "123bbbb",
this indicates that all 3
amount fields are present in
all the following Payee "B"
Records. The 1st represents
Interest qualifying for
exclusion; the 2nd, Interest
not qualifying for exclusion
and 3rd, Foreign tax paid.
Please Note: Do not subtract
the amount for code 4 from
the amount code in 1, 2 or
3.
Amount Indicator For Reporting Payments on Form
Form 1087-MISC 1087-MISC:
Amount
Code Amount Type
1 Royalties
2 Prizes and awards (No
Forms W-2 or 1099-NEC
items)
3 Rents
4 Other fixed or
determinable income
Example: If position 17 of the
Payer/Transmitter "A" Record
is "G" (for 1087-MISC), and
positions 18-24 are "13bbbbb",
this indicates that 2 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents
Royalties; the 2nd, Rents.
Amount Indicator For Reporting Payments on Form
Form 1087-MED 1087-MED:
Amount
Code Amount Type
1 Total medical and
health care payments
Example: If position 17 of the
Payer/Transmitter "A" Record
is "K" (for 1087-MED),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Total
medical and health care
payments. No other coding is
permissible for this type of
payment.
Amount Indicator For Reporting Amounts on Form
Form 1087-OID 1087-OID
Amount
Code Amount Type
1 Total original issue
discount in 1981 for
all holders of
discount obligations
from financial
institutions
2 Total original issue
discount in 1981 for
all holders of
corporate obligations
3 Issue price of
obligation
4 Stated redemption
price at maturity
5 Ratable monthly
portion
Example: If position 17 of the
Payer/Transmitter "A" Record
is "H" (for 1087-OID), and
positions 18-24 are "134bbbb",
this indicates that three
amount fields are present in
all the Payee "B" Records. The
1st field represents total
original issue discount in
1981 for all holders of
discount obligations from
financial institutions; the
2nd, issue price of
obligation; and the 3rd,
stated redemption price at
maturity.
25 Savings and Loan 1 Enter "S" if the payer is a
Code savings and loan, building and
loan, mutual savings bank, or
credit union. If the payer is
none of these, enter blank.
26 Blank 1 Enter blank.
27 Surname Indicator 1 Enter "1" if the payees'
surnames appear first in the
name line of the "B" Records.
Enter "2" if the payees' names
appear last. If business and
individual entities are
contained in the file, enter
blanks.
28-30 "A" Record Length 3 Required. Enter the number of
positions allowed for the "A"
Record.
31-33 "B" Record Length 3 Required. Enter the number of
positions allowed for the "B"
Records. Include positions
used for the special data
fields, if used.
34 Blank 1 Enter blank.
35-39 Transmitter Control 5 Required. Enter the 5-digit
Code Transmitter Control Code
assigned by the IRS.
40 Blank 1 Enter blank.
41-120 Payer Name 80 Required. Enter the name of
the payer in the manner in
which it is used in normal
business. Any extraneous
information (such as bond
maturity dates) must be
deleted from the name line.
Left justify and fill with
blanks.
121-160 Payer Street 40 Required. Enter the street
Address address of the payer. Left
justify and fill with blanks.
If the payer does not have a
street address, this field
must be blank-filled.
161-200 Payer City, State 40 Required. Enter the city,
and Zip Code state and zip code of the
payer. Left justify and fill
with blanks. DO NOT FILL WITH
ALL BLANKS OR ALL 9's.
201-280 Transmitter's Name 80 Enter the name of the
transmitter in the manner in
which it is used in normal
business. The name of the
transmitter should be constant
through the entire file. Left
justify and fill with blanks.
281-320 Transmitter Street 40 Enter the street address of
Address the transmitter. Left justify
and fill with blanks. If the
transmitter does not have a
street address, this field
must be blank.
321-360 Transmitter City, 40 Enter the city, state, and zip
State and Zip Code code of the transmitter. Left
justify and fill with blanks.
DO NOT FILL WITH ALL BLANKS OR
ALL 9's.
SEC. 5. PAYEE "B" RECORDS
.01 Contains payment record from individual statements. All records must be fixed length. Records may be blocked or unblocked. A block may not exceed 4000 positions. Do not pad a block with blanks.
.02 All payee records must contain correct payee name and address information entered in the fields prescribed in this Section.
.03 The Service must be able to identify the surname associated with the taxpayer identifying number (SSN or EIN) furnished on a statement. The specifications below include a field in the payee records called "Name Control" in which the first four alphabetic characters of the payee surname are to be entered by the payers. In addition, a blank must precede the identifying surname in the first name line of all Payee "B" Records unless the surname begins in the first position of the field.
.04 If payers are unable to provide the first four characters of the surname, the specifications permit the submission of statements on magnetic tape with the Name Control Field left blank; however, compliance with the following will facilitate the Service computer programs required to generate the Name Control.
(a) The surname of the payee whose taxpayer identifying number (SSN or EIN) is shown in the Payee "B" Record, must be the only name in the first name line.
(b) A blank must precede the surname unless the surname begins in the first position of the field.
(c) In the case of multiple payees, only the surname of the payee whose taxpayer identifying number (SSN or EIN) is shown in Payee "B" Record, must be present in the first name line. Surnames of any other payees in the record must be entered in the second name line.
.05 Provision is also made in these specifications for data entries required by state or local governments. This should minimize the Payer/Transmitter's programming burden should payers desire to report on tape to state or local governments.
.06 Those filers participating in the Combined Federal/State Filing Program must have 360 positions records. Positions 359 and 360 in the Payee "B" Records must contain the state code for the state to receive the information.
The codes for the participating states are:
Alabama 01
Arizona 04
Arkansas 05
California 06
Delaware 10
District of Columbia 11
Georgia 13
Hawaii 15
Idaho 16
Indiana 18
Iowa 19
Kansas 20
Louisiana 22
Maine 23
Massachusetts 25
Minnesota 27
Mississippi 28
Missouri 29
Montana 30
New Jersey 34
New York 36
North Carolina 37
North Dakota 38
Oklahoma 40
Oregon 41
South Carolina 45
Tennessee 47
Wisconsin 55
RECORD NAME: PAYEE "B" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required, Enter "B".
2-3 Payment Year 2 Required. Must be the two last
digits of the year for which
payments are being reported
(e.g. if payments were made in
1981 enter "81"). Must be
incremented each year.
4 Category of 1 Use only for Form 1099R.
Distribution Identify the category of
(for reporting IRA distribution and enter the
income only) applicable code from the table
below.
Category Code
Premature distribution 1
(other than codes
2, 3, 4, or 5 below)
Rollover 2
Disability 3
Death 4
Prohibited transaction 5
Other 6
Normal 7
Excess contributions
refunded plus
earnings on such
excess contributions 8
Transfers to an IRA
for a spouse incident
to a divorce 9
5-6 Blank 2 Enter blanks. (Reserved for
Service use).
7-10 Name Control 4 Enter the first 4 letters of
the surname of the payee. Last
names of less than four (4)
letters should be left
justified, filling the unused
positions with blanks. Special
characters and imbedded blanks
should be removed. If the Name
Control is not determinable by
the payer, leave this field
blank.
11 Type of Account 1 This field is used to identify
the data in 12-20 as to
Employer Identification
Number, Social Security
Number, or the reason no
number is shown. Enter a
"blank" if a taxpayer
identifying number is required
but unobtainable due to
legitimate cause; e.g., number
applied for but not received.
1) Enter the digit "1" if the
payee is a business or any
organization for which an EIN
was provided.
2) Enter the digit "2" if the
payee is an individual and an
SSN is provided in positions
12-20.
12-20 Taxpayer 9 Required. Enter the valid 9-
Identifying digit taxpayer identifying
Number number of the payee (SSN or
EIN, as appropriate). Where an
identifying number has been
applied for but not received
or any other legitimate cause
for not having an identifying
number, enter blanks.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, OR ALL 9's OR ALL
ZEROS.
21-30 Account Number 10 Optional. Payee may use this
field to enter the payee's
account number. Although this
term is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise. Do Not Enter
a Customer Identification
Number in This Field.
31-110 Payment Amount The number of payment amounts
Fields is dependent on the number of
Amount Indicators in positions
18-24 of the "A" Record. Each
payment amount field must
contain 10 characters. Do not
provide a payment amount field
when the Amount Indicator is
blank. Each payment amount
must be entered in dollars and
cents. Do not enter dollar
signs, commas, decimal points,
or negative payments. Example:
The Amount Indicator contains
123bbbb. Payee "B" Records in
this field should have only
three payment amount fields.
If Amount Indicator contains
12367bb, the "B" Records
should have 5 payment amount
fields. Payment amounts MUST
be right-justified and unused
portions MUST be zero-filled.
31-40 Payment Amount 10 This amount is identified by
Field 1 the amount code in position 18
of the Payer/Transmitter "A"
Record. This entry must always
be present.
41-50 Payment Amount 10 This amount is identified by
Field 2 the amount code in position 19
of the Payer/Transmitter "A"
Record. If position 19 of the
Payer/Transmitter "A" Record
is blank, do not provide for
this payment field.
51-60 Payment Amount 10 This amount is identified by
Field 3 the amount code in position
20 of the Payer/Transmitter
"A" Record. If position 20 of
the Payer/Transmitter "A"
Record is blank, do not
provide for this payment
field.
61-70 Payment Amount 10 This amount is identified by
Field 4 the amount code in position
21 of the Payer/Transmitter
"A" Record. If position 21 of
the Payer/Transmitter "A"
Record is blank, do not
provide for this payment
field.
71-80 Payment Amount 10 This amount is identified by
Field 5 the amount code in position 22
of the Payer/Transmitter "A"
Record. If position 22 of the
Payer/Transmitter "A" Record
is blank, do not provide for
this payment field.
81-90 Payment Amount 10 This amount is identified by
Field 6 the amount code in position 23
of the Payer/Transmitter "A"
Record. If position of the
Payer/Transmitter "A" Record
is blank, do not provide for
this payment field.
91-100 Payment Amount 10 This amount is identified by
Field 7 the amount code in position 24
of the "A" Record. If position
24 of the Payer/Transmitter
"A" Record is blank, do not
provide for this payment
field.
Next 40 Payee-Number 40 Required. Enter the name of
positions (1st name line) the payee whose taxpayer
after the (A blank must identifying number appears in
last precede the tape positions 12-20 above. If
Payment surname unless fewer than 40 characters are
Amount the surname required, left justify and
Field begins in the fill unused positions with
used first position blanks. If more space is
of the field) required, utilize the 2nd Name
Line field below. If there are
multiple payees, only the name
of the payee whose taxpayer
identifying number has been
provided can be entered in
this field. The names of the
other payees may be entered in
the 2nd Name Line field. The
order in which the payee's
name appears in this field
must correspond with the
Surname Indicator entered in
tape position 27 of the
Payer/Transmitter "A" Record.
No descriptive or other data
is to be entered in this
field.
Next 40 Payee Number 40 If the payee name requires
positions (2nd Name Line) more space than is available
after the in the 1st Name Line, enter
1st Name the remaining portion of the
Line name in this field. If there
are multiple payees, this
field may be used for those
payees' names who are not
associated with the taxpayer
identifying number provided in
tape positions 12-20 above.
Left justify and fill unused
positions with blanks. Fill
with blanks if this field is
not required.
Next 40 Payee Street 40 Enter street address of payee.
positions Address Left justify and fill unused
after 2nd positions with blanks. Address
Name Line must be present. This field
must not contain any data
other than the payee's street
address.
Next 40 Payee City, State 40 Required. Enter the city,
positions and Zip Code state and ZIP code of the
after the payee, in that sequence. Use
street U.S. Postal Service
address abbreviations for states. Left
justify and fill unused
positions with blanks. City,
state and ZIP code must be
present.
Next Special Data Optional. The last portion of
field Entries the "B" Record may be used to
after record information required
City, for State or local government
State and reporting, or for other
Zip Code purposes. The special data
entries will begin in
positions 201, 211, 221, 231,
241, 251, or 261, depending on
the number of payment amount
fields included in the record.
Special Data Entries may be
used to make all records the
same length; however, the
record length may not exceed
360 positions. Payers should
contact their state or local
revenue departments for their
filing requirements.
NOTE 1: The first name of the Payee shown as beginning
the tape position 101 must be shifted to the
field immediately following the last payment
amount field used. For example, if two payment
amount fields are used, the first name line
field would be shifted to position 51.
Succeeding fields would be shifted
accordingly. Also see SEC. 11 below for a
record layout reflecting 2 payment amount
fields.
SEC. 6. END OF PAYER "C" RECORD
.01 The End of Payer "C" Record is a summary record for a given payer. It must be the same length as the "B" Records in the payer's file.
.02 The "C" Record will contain the totals of the payment amount fields and the payees filed by a given payer. The "C" Record must be written after the last payee record for each payer. For each "A" Record on the file, there must be a corresponding "C" Record.
.03 Payers/transmitters must verify the accuracy of the totals in the "C" Record and must enter the totals on the transmittal, Form 4804, which will accompany the shipment.
.04 The "C" Record cannot be followed by a Tape Mark.
RECORD NAME: END OF PAYER "C" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "C".
2-7 Number of Payers 6 Required. Enter the number of
payees covered by the payer on
this tape reel. Right justify
and zero fill.
Totals from Right justify and zero fill
Payment each Control Total amount. If
Amount Fields less than seven amount fields
are being reported, zero fill
tape fields for Control Totals
3, 4, 5, 6, and 7.
Option 1 -- Enter the grand
total of each payment amount
field for the given payer of
this reel.
Option 2 -- If the given
payer's file is continued on
multiple reels, enter the
grand total of each payment
amount field for that payer on
this tape reel and on prior
reel(s).
8-19 Control Total 1 12
20-31 Control Total 2 12
32-43 Control Total 3 12
44-55 Control Total 4 12
56-67 Control Total 5 12
68-79 Control total 6 12
80-91 Control Total 7 12
92-end Blanks Enter Blanks.
of record
SEC. 7. END OF REEL "D" RECORD -- OPTIONAL
SEC. 8. STATE TOTALS "K" RECORD
.01 The State Totals "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program. It must be 360 positions in length.
.02 The "K" Record will contain the totals of the payment amount fields and the payees filed by a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related payer.
.03 There must be a separate "K" Record for each state being reported.
.04 The "K" Record cannot be followed by a Tape Mark.
SEC. 9. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and tapes in the entire file.
.02 This record should be written after the last "C" Record or "K" Record whichever is applicable.
.03 Only a Tape Mark or a Tape Mark and Trailer Label may follow the "F" Record.
.04 The "F" Record must be the same length as the "B" Records.
RECORD NAME: STATE TOTALS "K" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "K"
2-7 Number of Payees 6 Required. Enter the number of
payees being reported to this
state. Right justify and zero
fill.
8-19 Control Total 1 12 Required. Enter totals from
20-31 Control Total 2 12 payment amount field. Right
32-43 Control Total 3 12 justify and zero fill each
44-55 Control Total 4 12 Control Total amount. If less
56-67 Control Total 5 12 than seven amount fields are
68-79 Control Total 6 12 being reported, zero fill
80-91 Control Total 7 12 unused Control Total fields.
92-358 Reserved 211 Reserved for IRS use. Blank
fill
359-360 State Code 2 Required. Enter the code for
the state to receive the
information.
RECORD NAME: END OF TRANSMISSION "F" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "F"
2-5 Number of Payers 4 Required. Enter the total
number of payers in the
transmission. Right justify
and zero fill.
6-8 Number of Tapes 3 Required. Enter the total
number of tapes in
transmission. Right justify
and zero fill.
9-30 22 Required. Enter zeroes.
31-end Enter blanks.
of record
SEC. 9. TAPE LAYOUTS -- OPTION 1
.01 The following charts show, by type of file, the record types to be used in the first two and the last three records written on a tape reel when only one type of document (file) is reported on a reel or series of reels. /*/
2nd
from Next
1st 2nd last to last Last
record record record record record
Type of File type type type type type
--------------------------------------------------------------------
Single payer, single reel A B B C 1 F
Single payer, multiple reels:
Reel 1 A B B B TM 2
Last reel A B B C 1 F
Multiple payers, single reel:
Payer 1 A B B B C 1
Payer 2 A B B B C 1
Last payer A B B C 1 F
Multiple payers, multiple
reels: First payer's
records split between reel
1 and reel 2; second
payer's records split
between reel 2 and reel 3:
Reel 1: Payer 1 A B B B TM 2
Reel 2:
Payer 1 A B B B C 1
Payer 2 A B B B TM 2
Reel 3:
Payer 2 A B B B C 1
Payer 3 A B B C 1 TM 2
Reel 4: Last Payer A B B C 1 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last reel A B B C 1 F
File 2: Payer 2:
Reel 1 A B B B TM 2
Last reel A B B C 1 F
File 3: Payer 3: Last reel A B B C 1 F
Single payer, multiple
transmitter (payer submits
files from various
locations):
Payer 1:
Location 1: Last reel A B B C 1 F
Location 2: Last reel A B B C 1 F
Single player, multiple
transmitter, etc.:
Location 3:
Reel 1 A B B B TM 2
Reel 2 A B B B TM 2
Last reel A B B C 1 F
1 Must contain "Number of Payers" and "Control Totals"
summarizing all Payee Records written for this Payer on this reel.
2 Tape Mark.
/*/ When more than one type of document (file) is reported on a
tape reel, there will be a corresponding increase in the series of
"A," "B B" and "C" records since, within a tape reel, a file is
equivalent to an "A" record, a series of "B" records and a "C" record
for a single payer.
.02 When reporting under the Combined Federal/State Filing program the State Total's "K" Record(s) will follow the "C" Records regardless of the Type of File.
SEC. 10. TAPE LAYOUTS--OPTION 2
(REEL SEQUENCE NUMBER IS IN THE HEADER LABEL).
.01 Where the Header Label is the first record, the following charts show, by type of file, the record types to be used in the 2nd and 3rd records and the last three records written on a tape reel prior to the Trailer label when only one type of document (file) is reported on a reel or series of reels. /*/
1st 2nd
record record 2nd
type type form Next
after after last to last Last
Header Header record record record
Type of File Label Label type type type
--------------------------------------------------------------------
Single payer, single reel A B B C 1 F
Single payer, multiple reels:
Reel 1 A B B B B
Last reel B B B C 2 F
Multiple payers, single
reel:
Payer 1 A B B B C 1
Payer 2 A B B B C 1
Last payer A B B C 1 F
Multiple payers, multiple
reels; First payer's
records split between reel
1 and reel 2; second
payer's records split
between reel 2 and reel 3:
Reel 1: Payer 1 A B B B B
Reel 2:
Payer 1 B B B B C 2
Payer 2 A B B B B
Reel 3:
Payer 2 B B B B C 2
Payer 3 A B B B C 1
Reel 4:
Payer 4: A B B C 2 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last reel B B B C 2 F
File 2: Payer 2:
Reel 1 A B B B B
Last reel B B B C 2 F
Single payer, multiple
transmitter (payer submits
files from various
locations):
Each Location:
1st reel A B B B B
Last Reel B B B C 2 F
Single Payer, multiple
transmitter, etc, L
Location 3:
Reel 1 A B B B B
Reel 2 B B B B B
Last reel B B B C 2 F
1 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this payer on this
reel.
2 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this payer on this reel
and on prior reel(s).
/*/ When more than one type of document (file) is reported on a
tape reel, there will be a corresponding increase in the series of
"A," "B - B" and "C" records since, within a tape reel, a file is
equivalent to an "A" record, a series of "B" records and a "C" record
for a single payer.
.02 When reporting under the Combined Federal/State Filing Program the State Total "K" Record(s) will follow the "C" Records regardless of the Type of File.
SEC. 11. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 80-52 is superseded.
Exhibit "A"
Form 4419 Application for Magnetic Media IRS Use Only
(Revised October Reporting of Information Returns TCC:
1980)
Department of
the Treasury
Internal Revenue
Service
--------------------------------------------------------------------
1. Please fill in this form 2. Name and address of
and send to. (street, city, State and ZIP
code)
Internal Revenue Service Center
3. Payment year for which you 4. Employer identification number
plan to begin reporting on
magnetic media: ____________
5. Kind of magnetic media you 6. Person to contact about this
plan to submit: (check one) request
__ Tape __ Diskette Name:
__ Disk pack __ Cartridge disk Title:
Telephone number: (include area
code)
7. Documents To Be Reported
Estimated Volume Estimated Volume
Form Form
Magnetic Paper Magnetic Paper
media media
__ 1099-DIV __ 1087-DIV
__ 1099-INT __ 1087-INT
__ 1099-MISC __ 1087-MISC
__ 1099-MED __ 1087-MED
__ 1099-OID __ 1087-OID
__ 1099-R __ 1042S
__ 1099-L __ 1099-NEC
__ 1099-PATR __ 1099-UC
(for use by
States only)
8. Kind of equipment on which media will be prepared
Main frame (all media types) Drive unit (all media)
Manufacturer Model Manufacturer Model
____________________________________________________________________
Tape only All media types
Width Tracks Density Recording code (e.g., EBCDIC, BCD,
or ASCII)
__ 7 __ 9
9. Internal Revenue Service office where paper
information returns, if any, will be filed
Form 1099 Series Form 1087 Series Form W-2G
____________________________________________________________________
10. If your firm is acting as agent, please list the name and
employer identification number of each payer on a separate sheet
and attach it to this application.
____________________________________________________________________
11. Person responsible Name (type or print) Title
for preparation of
tax reports.
___________________________________________
Signature Date
____________________________________________________________________
Instructions for Form 4419
Payers or agents who decide to file information returns on magnetic media must complete Form 4419 to receive authorization for filing. Please be sure to complete all appropriate blocks as explained in the following instructions:
Block 2: Enter the name and complete address of the person or organization that will prepare and submit the magnetic media.
Block 3: Show the tax (payment) year for which you intend to begin filing information returns on magnetic media.
Block 5: Check the kind of magnetic media you plan to submit. If you plan to submit more than one kind of magnetic media, you should complete a separate application for each kind.
Block 7: Check the boxes next to all of the information returns you file with the Internal Revenue Service.
a. Magnetic media column: Enter the total number of individual information returns to be reported on magnetic media (an estimate is acceptable).
b. Paper columns. Enter the total number of individual information returns to be reported on paper if all returns will not be filed in magnetic media form (an estimate is acceptable). In BLOCK 9 indicate the IRS office where you will file the paper returns.
Block 10: If your firm is preparing information returns on magnetic media for payers other than itself, attach to your application a list of the names and employer identification numbers of the payers. If you add or delete any payers from your file, you must submit an updated list of payers.
Block 11: The form must be signed and dated by an official of the company or organization requesting authorization to report on magnetic media.
Filing Your Application
1. The completed application and any attached lists should be mailed to the Internal Revenue Service Center at the address shown in BLOCK 1.
2. Upon receipt of the application, we will review it. If it is acceptable, we will send you an authorization letter within 30 days. Do not submit magnetic media until you receive an authorization letter.
3. We encourage new filers to submit test data on magnetic media for review before the filing season. If you want to submit test data, contact the magnetic media coordinator where you file your application.
4. Your authorization will be valid as long as the magnetic media submitted conforms to the specifications of the applicable revenue procedures. However, a new application is required if:
a. filing is discontinued and then resumed,
b. there is any change in the equipment listed on the application,
c. there is any addition or deletion to the list of information returns to be filed on magnetic media.
Exhibit "B"
CONSENT FOR INTERNAL REVENUE SERVICE TO RELEASE TAX INFORMATION
I authorize you to release the information document returns
(Forms 1087 and 1099), which are provided to you in magnetic media as
part of the Federal/State combined reporting program, to those
officers and employees of the State tax agencies who are charged with
the processing and handling of such data under this program in the
course of their tax administration duties. Returns will be disclosed
to the State tax agency in the State indicated on the tape record.
The State tax agency officials and employees receiving this data may
utilize the information for any purpose permitted by State law.
This consent is valid and effective from the date of execution
until a written revocation by me is received by the IRS official or
employee charged with administering the Federal/State combined
reporting program.
_________________________________
Business Name
_________________________________ ______________________________
Business Address Employer Identification Number
_________________________________ ______________________________
Signature (see instructions) Date
_________________________________ ______________________________
Signature of Attesting Officer, Date
if a corporation
Instructions
The individual who may sign this consent differs based on the
type of business entity filing the returns. The list below identifies
who may sign this form.
1. sole proprietorship--owner.
2. partnership--any person who is a partner during any part
of the period covered by the returns.
3. electing small business under Subchapter S of Chapter
1--any person who is a shareholder during any part of the period
covered by the returns.
4. corporation--any principal officer. The consent must
also be attested to by the secretary or other corporate officer.
This consent may also be signed by the attorney in fact for the
filer. A consent executed by an attorney in fact must be accompanied
by a written authorization from an appropriate person(s) described
above.
- Cross-Reference
26 CFR 601.201: Forms and instructions.
(Also Part I, Sections 6041, 6042, 6043, 6047, 6049, 6109; 1.6041-1,
1.6041-4, 1.6041-5, 1.6041-7, 1.6042-2, 1.6042-3, 1.6043-2, 1.6047-1,
301.6047-1, 1.604-1, 301.6109-1.)
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
