Rev. Proc. 83-48
Rev. Proc. 83-48; 1983-2 C.B. 420
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 84-68 Superseded by Rev. Proc. 84-65 Superseded by Rev. Proc. 84-63 Superseded by Rev. Proc. 84-61 Amplified by Rev. Proc. 84-33
CONTENTS
PART A. GENERAL
SECTION 1. PURPOSE
SECTION 2. BACKGROUND
SECTION 3. WAGE AND PENSION INFORMATION
SECTION 4. APPLICATION FOR MAGNETIC MEDIA REPORTING
SECTION 5. FILING OF MAGNETIC MEDIA REPORTS
SECTION 6. FILING DATES
SECTION 7. EXTENSIONS TO FILE
SECTION 8. PROCESSING OF. MAGNETIC MEDIA RETURNS
SECTION 9. CORRECTED RETURNS
SECTION 10. TAXPAYER IDENTIFICATION NUMBERS
SECTION 11. EFFECT ON PAPER RETURNS
SECTION 12. MAGNETIC MEDIA COORDINATOR CONTACTS
SECTION 13. COMBINED FEDERAL/STATE FILING
SECTION 14. DEFINITIONS
PART B. MAGNETIC TAPE SPECIFICATIONS
PART C. DISK SPECIFICATIONS
PART D. DISKETTE SPECIFICATIONS
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 Form 1099 series, on magnetic media instead of paper returns. Specifications for filing the following forms are contained in this procedure:
(a) Form 1099-ASC, Statement for Recipients of Interest on All-Savers Certificates.
(b) Form 1099-B, Statement for Recipients of Proceeds from Broker and Barter Exchange Transactions.
(c) Form 1099-DIV, Statement for Recipients of Dividends and Distributions.
(d) Form 1099-G, Statement for Recipients of Certain Government Payments.
(e) Form 1099-INT, Statement for Recipients of Interest Income.
(f) Form 1099-MISC, Statement for Recipients of Miscellaneous Income.
(g) Form 1099-OID, Statement for Recipients of Original Issue Discount.
(h) Form 1099-PATR, Statement for Recipients (Patrons) of Taxable Distributions Received From Cooperatives.
(i) Form 1099-R, Statement for Recipients of Total Distributions from Profit-Sharing, Retirement Plans and Individual Retirement Arrangements.
Form 5498, Individual Retirement Arrangement Information.
.02 This procedure also provides the requirements and specifications for magnetic media filing under the Combined Federal/State Filing Program.
.03 This procedure supersedes the following revenue procedures:
(a) Rev. Proc. 82-47, 1982-2 C.B. 788, Magnetic Tape Reporting for Information Returns-(August 9, 1982).
(b) Rev. Proc. 82-43, 1982-2 C.B. 762, Disk Pack Reporting for Information Returns (July 26, 1982).
(c) Rev. Proc. 82-48, 1982-2 C.B. 811, Diskette Reporting for Information Returns (August 16, 1982).
(d) Rev. Proc. 83-28, 1983-1 C.B. 703, Magnetic Tape Reporting for State Income Tax Refunds (April 25, 1983).
(e) Rev. Proc. 83-33, 1983-1 C.B. 724, Magnetic Disk Reporting for State Income Tax Refunds-(May 9, 1983).
(f) Rev. Proc. 83-34, 1983-1 C.B. 736, Magnetic Diskette Reporting for State Income Tax Refunds-(May 9, 1983).
SEC. 2. BACKGROUND
.01 Numerous changes have been made to the forms themselves as a result of an effort to consolidate the number of information returns. Also, other changes were necessitated by section 6045 of the Internal Revenue Code as added by section 311(a)(1) of the Tax Equity and Fiscal Responsibility Act of 1982, Pub.L. 97-248. 1982- 2 C.B. 462, 560. However, though the Form 1087 series has been eliminated, the "nominee/middle-man" category has been retained. This fact must be considered when establishing the "Type of Return" code in the Payer/Transmitter "A" Record.
.02 The "Amount Indicator" field has been increased from seven positions to nine positions in the Payer/ Transmitter "A" Record.
.03 "Payment Amount 8" and "Payment Amount 9" fields have been added to the following records:
(a) Payee "B" Record
(b) End of Payer "C" Record
(c) State Totals "K" Record
.04 The relationship between Amount Indicators and distribution code has been clarified.
.05 The fact that negative (signed) amount fields cannot be processed has been emphasized.
.06 There are various editorial changes.
SEC. 3. WAGE AND PENSION INFORMATION
.01 Section 8(b), Pub.L. 94-202, 1976-1 C.B. 503, enacted in January 1976, authorized the combined reporting of FICA detailed 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 of Forms W-2 and W2P and has issued the following concerning this: TIB-4a, "Magnetic Tape Reporting, Submitting FICA wage and tax data to the Social Security Administration"; TIB-4b, "Magnetic Tape Reporting, Submitting Annuity, Pension, Retired Pay or IRA Payment to the Social Security Administration" and TIB-4c, "Diskette and Disk Cartridge Reporting, Submitting FICA wage and tax data to the Social Security Administration". 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 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 magnetic media file. The payer and transmitter may be the same organization. Payers or their transmitters are required to complete Form 4419, Application for Magnetic Media Reporting of Information Returns. Requests for copies of this form or for additional information on magnetic media reporting should be addressed to the attention of the Magnetic Media Coordinator at one of the Service Centers listed in PART A, SEC. 12. of this revenue procedure.
.02 The Service will act on an application and notify the applicant of authorization to file, in writing, within 30 days of receipt of the application. Magnetic media returns may not be filed with the Service until the application has been approved.
.03 The Service will assist new filers with their initial magnetic media submission by encouraging the submission of test files for review in advance of the filing season. Approved payers or transmitters who wish to submit a test file should contact the Magnetic Media Coordinator at the Service Center where the application was filed.
.04 If there are hardware or software changes that would affect the characteristics of the magnetic media submission, the payer (or its transmitter) is required to submit a new Form 4419.
.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 media. 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 media should be submitted.
SEC. 5. FILING OF MAGNETIC MEDIA REPORTS
.01 A magnetic media 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 With the Service's concurrence, payers can submit a portion of their returns on magnetic media and the remainder on paper Forms 1099. The magnetic media records and paper forms must be filed at the same location but in separate shipments. A Form 1096, Annual Summary and Transmittal of U.S. Information Returns, must accompany paper submissions and a Form 4804, Transmittal of Information Returns Reported on Magnetic Media, must accompany magnetic media submissions.
.03 The affidavit which appears on Forms 1096 and 4804 should 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.
(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 media or paper returns.
(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 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 media. Please note that Form 1096 instructions normally apply to the filing of information returns on paper; however, filers of magnetic media must review the Form 1096 instructions and file Form 1096 if appropriate.
.06 Health care carriers, or their agents, filing Form 1099- MISC per SEC. 4.05 above, may submit part of their returns on paper documents and part on magnetic media 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.
.07 Reports of different branches of one payer, or for different types of accounts, should be consolidated under the Payer/Transmitter "A" Record.
SEC. 6. FILING DATES
.01 Magnetic media reporting to the Service for all types of Form 1099 must be on a calendar year basis.
.02 The dates prescribed for filing taxpayer returns with the Service will also apply to magnetic media filing. Files 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. EXTENSION TO FILE
.01 If a payer or transmitter is unable to submit its magnetic media 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 magnetic media 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 MAGNETIC MEDIA RETURNS
.01 The Service will process tax information from magnetic media files. Files which are received timely by the Service will be returned to the filers by August 15 of the year in which submitted.
.02 All files submitted must conform totally to this revenue procedure. IF FILES ARE UNPROCESSABLE, THEY WILL BE RETURNED TO THE FILER FOR CORRECTION. Correction files 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 returns must be corrected, approved magnetic media filers are required to file such corrections on magnetic media. 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 magnetic media, payers must submit them on official Form 1099 (Copy A) or on paper substitutions approved for submission to the Internal Revenue Service. Some paper substitutes approved for submission to payees as originals are not acceptable for submission to the Service as corrections. Revenue procedures containing specifications for paper returns are available from most Service offices.
.03 Form 1096 instructions are to be followed when paper returns are filed to correct returns previously 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. Corrections MUST be sent to the attention of the Magnetic Media Coordinator where the original 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 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 Code provides that the Service may charge a $50 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 to the Service depends primarily upon the manner in which the account is maintained or set up on the payer's record. The TIN to be provided must be that of the owner of the account. If the account is recorded in more than one name, furnish the TIN and name of one of the owners of the account. The TIN provided must be associated with the name of the payee provided in the first name line of the Payee "B" Record. (For individuals, including those individuals operating a business, the payee TIN is the payees Social Security Number. For other entities, the payee TIN is the payees Employer Identification Number.)
.05 Sole proprietors who are payers should show their Employer Identification Number in the Payer/Transmitter "A" Record. However, sole proprietors that are not required to have an Employer Identification Number should use their Social Security Number.
.06 Sole proprietors' Social Security Numbers must be used in the Payee "B" Record.
.07 The charts below will help you determine the number to be furnished to the Service.
CHART 1. Guidelines for Social Security Numbers
In the Taxpayer
Identifying
Number of the In the First Payee
Payee "B" Record, Name Line of the
enter the Payee "B" Record,
For this account type-- SSN of-- enter the name of--
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1. An individual's account. The individual. The individual.
2. A joint account (husband The actual owner The individual whose
and wife, adult and of the account. SSN is entered.
minor, or any two or (If more than one
more individuals). owner, the
principal owner.)
3. Account in the name of The ward, minor, The individual whose
a guardian or or incompetent SSN is entered.
committee for a person.
designated ward, minor,
or incompetent person.
4. Custodian account of The minor. The minor.
a minor (Uniform Gifts
to Minors Act).
5. The usual revocable The grantor- The grantor-
savings trust account trustee. trustee.
(grantor is also
trustee).
6. A so-called trust The actual owner. The actual owner.
account that is not a
legal or valid trust
under State law.
7. A sole proprietorship. The owner. The owner.
CHART 2. Guidelines for Employer Identification Numbers
In the Taxpayer
Identifying In the First Payee
Number of the Name Line of the
Payee "B" Record, Payee "B" Record,
enter the enter the name of--
For this account type-- EIN of--
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1. A valid trust, estate, Legal entity. 1 The legal trust,
or pension trust. estate, or pension
trust.
2. A corporate account. The corporation. The corporation.
3. A religious, charitable, The organization. The organization.
or educational
organization.
4. A partnership account The partnership. The partnership.
held in the name of
the business.
5. An association, club, The organization. The organization.
or other tax-exempt
organization.
6. A broker or registered The broker or The broker or
nominee/middleman. nominee/middleman. nominee/middleman.
7. Account with the The public entity. The public entity.
Department of Agriculture
in the name of a public
entity (such as State or
local government, school
district or prison that
receives agriculture
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 media 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 payees copies are conducive to proper reporting of income on tax returns. Payers must include a message similar to "This information is being furnished on Form 1099 to the Internal Revenue Service" on the recipients' copies.
.03 If a portion of the returns is reported on magnetic media and the remainder is reported on paper forms, those returns not submitted on magnetic media must be filed on official forms or on paper substitutes meeting specifications in the revenue procedure on the reproduction of Forms 1099 and W-2G. Form W-2G cannot currently be filed on magnetic media.
SEC. 12. MAGNETIC MEDIA COORDINATOR CONTACTS
Requests for additional copies of this revenue procedure or for additional information on magnetic media 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
Post Office Box 24551
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 The Service will accept, upon prior approval, magnetic media files containing State reporting information, for those states listed in .05 of this section. The Service will then forward the information to the state indicated at no charge to the filers. FORM 1099B CANNOT BE FILED UNDER THE COMBINED FEDERAL/STATE FILING PROGRAM.
.02 Those filers wishing to participate in the program MUST submit a Form 6847, Consent for Internal Revenue Service To Release Tax Information, to the Service to release tax information. Requests for copies of this form or for additional information on magnetic reporting should be addressed to the attention of the Magnetic Media Coordinator of one of the Service Centers listed in Section 12 of this revenue procedure.
.03 Those filers who are participating in the Combined Federal/State Filing Program MUST submit a test file 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 The Service is acting as a forwarding agent to simplify information return filing. Some participating States may require separate notification that you are filing in this manner. You should contact the appropriate States for further information.
.05 Those filers participating in the Combined Federal/State Filing Program must have 360 position records. Positions 359 and 360 in the Payee "B" Records must contain the state code (see the following table) if the state is to receive the information. Do not code this unless prior approval to participate has been granted by the Internal Revenue Service.
State Code
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
Maine 23
Massachusetts 25
Minnesota 27
Mississippi 28
Missouri 29
Montana 30
New Jersey 34
New Mexico 35
New York 36
North Carolina 37
North Dakota 38
Oregon 41
South Carolina 45
Tennessee 47
Wisconsin 55
.06 To simplify filing, several States have provided lists of their information return reporting requirements (see the following list). This cumulative list is for information purposes only. For complete information on State filing requirements you may want to contact the appropriate State tax agencies.
State Filing Requirements
1099- 1099- 1099- 1099-
STATE 1099R DIV INT MISC PATR
Alabama 1500 1500 1500 1500 1500
Arizona /a/ 300 300 300 300 300
Arkansas 2500 100 100 2500 2500
District of Columbia /c/ 600 600 600 600 600
Hawaii 600 10 10 /d/ 600 10
Idaho 600 10 10 600 10
Iowa 1000 100 1000 1000 1000
Minnesota 600 10 10 /e/ 600 /f/ 10
Missouri NR NR NR 1200 /g/ NR
Montana 600 10 10 600 10
New Jersey 1000 1000 1000 1000 1000
New York 600 NR 600 600 /h/ NR
North Carolina 100 100 100 600 100
North Dakota SAME AS FEDERAL REQUIREMENTS
Oregon 600 /i/ 10 10 600 10
Tennessee NR 25 25 NR NR
Wisconsin 500 100 100 100 100
1099- 1099-
STATE ASC 1099G OID 5498 /k/
Alabama 1500 NR 1500 NR
Arizona /a/ 300 300 300 NR
Arkansas 100 /b/ 2500 2500 /j/
District of Columbia /c/ 600 600 600 NR
Hawaii 10 all 10 /j/
Idaho all 10 10 /j/
Iowa 1000 1000 1000 NR
Minnesota 10 /e/ 10 10 NR
Missouri NR NR NR NR
Montana 10 10 10 /j/
New Jersey 1000 1000 1000 NR
New York 600 600 NR NR
North Carolina 100 100 100 /j/
North Dakota SAME AS FEDERAL REQUIREMENTS
Oregon 10 10 10 NR
Tennessee NR NR NR NR
Wisconsin 100 NR NR NR
NR--No filing requirement.
Footnotes:
/a/. These requirements apply to individuals and business
entities.
/b/. State does not permit an exclusion for All-Savers
Certificates. All income is taxable.
/c/. Amounts are for aggregates of several types of income from
the same payroll.
/d/. State regulation changing filing requirement from $600 to
$10 is pending.
/e/. $10.01 for Savings and Loan Associations and Credit Unions.
/f/. $600.01 for Rents and Royalties.
/g/. Aggregate both types of returns. The State would prefer
those returns filed with respect to non-Missouri residents to be sent
directly to the State agency.
/h/. Aggregate of several types of income.
/i/. Return required for State of Oregon residents only.
/j/. Same as federal requirement.
/k/. The State Filing Requirement for Form 5498 for Maine and
South Carolina are the same as the federal requirement.
SEC. 14. DEFINITIONS
Element Description
b Denotes a blank position.
Coding Range Indicates the allowable codes for a
particular type of statement.
EIN Employer Identification Number which has been
assigned by Internal Revenue Service to the
reporting entity.
File For the purpose of this procedure, a file
consists of all magnetic media records
submitted by a Payer or Transmitter.
Nominee/middleman The category of documents whose information
was previously reported on the Form 1087
series.
Payee Person(s) or organization(s) receiving
payments from the Payer.
Payer Person or organization, including paying
agent, making payments. The Payer will be
held responsible for the completeness,
accuracy and timely submission of media
files.
Special Character Any character that is not a numeral, a letter
or a blank.
SSA Social Security Administration.
SSN Social Security Number assigned by SSA.
Taxpayer Identification May be either an EIN or SSN.
Number (TIN)
Transmitter Person or organization preparing magnetic
media file(s). May be Payer or agent of
Payer.
PART B. MAGNETIC TAPE SPECIFICATIONS
SECTION 1. GENERAL
.01 The magnetic tape specifications contained in this part of the procedure define 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, 1600, or 6250 BPI.
(c) 9 channel ASCII (American Standard Coded Information Interchange) with
(1) Odd Parity and
(2) A density of 800, 1600, or 6250 BPI.
.03 All compatible tape files must have the following characteristics:
(a) Type of tape--0.5 inch (12.7 mm) wide, computer grade magnetic tape on reels of up to 2400 feet (731.52 m) within the following specifications:
(1) Tape thickness: 1.0 or 1.5 mils
(2) Reel diameter: 10.5 inch (26.67 cm), 8.5 inch (21.59 cm), or 7 inch (17.78 cm)
(b) Interrecord Gap--3/4 inch.
.04 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 defined in this procedure 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. A FIXED RECORD OF 360 POSITIONS IS RECOMMENDED.
(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 A 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 serve 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. Also refer to Part A, Sec. 13.
(b) Facilitate making all records the same length.
SEC. 3. OPTIONS FOR FILING
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. Consists of a maximum of 80 positions.
3. Position 9 MUST NOT contain the letters A, B, C, F, or K.
Trailer Label:
1. Standard trailer labels may be used provided that they begin with 1EOR, 1EOF, 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 file. 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. Filers using this option may have Header Labels preceding the "A" Record, however, headers are not required.
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. This option requires a Trailer Label at the end of each reel.
Examples for Option 2 filing:
Example 1: If your Header Label reel sequence is four digits (e.g., 0001) and is in positions 28-31, enter "29" as the location in position 3 and 4 of the "A" Record and also enter an "X" in position 5 of the "A" Record.
Example 2: 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.
SEC. 4. PAYER/TRANSMITTER "A" RECORD
.01 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.
.02 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 1983, enter "3").
Must be incremented each year.
3-5 Reel Sequence 3 REQUIRED. Use in the following
Number manner depending on the filing
option selected as described
in SEC. 3. above:
Filing
Option Usage
Option 1 Contains the reel
sequence number of
the file on which
this
Payer/Transmitter
"A" record resides.
Format will be nnn.
Option 2 Contains the
location of the reel
sequence number in
the Header Label of
the file on which
this
Payer/Transmitter
"A" record resides.
Format will be nnX.
6-14 Payer's Federal 9 REQUIRED. Must be the valid
EIN 9-digit number assigned to the
payer by the Internal Revenue
Service. DO NOT ENTER HYPHENS,
ALPHA CHARACTERS, ALL 9's OR
ALL ZEROES.
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/ 1 REQUIRED. Enter the
State Filer appropriate code from the
table below. Prior approval is
required and the consent to
release tax information to the
states must be on file with
the Internal Revenue Service
for those states Participating
in the Combined Federal/State
Filing Program.
Code Meaning
1 Participating in the
Combined Federal/State
Filing Program.
b Not participating.
17 Type of Return 1 REQUIRED. Enter appropriate
code from table below:
Type of Return Code
1099-ASC S
1099-ASC
(nominee/middleman) T
1099-B B
1099-B
(nominee/middleman) C
1099-DIV 1
1099-DIV
(nominee/middleman) 2
1099-G F
1099-G
(nominee/middleman) K
1099-INT 6
1099-INT
(nominee/middleman) M
1099-MISC A
1099-MISC
(nominee/middleman) G
1099-OID D
1099-OID
(nominee/middleman) H
1099-PATR 7
1099-PATR
(nominee/middleman) 8
1099-R 9
5498 L
18-26 Amount Indicators 9 REQUIRED. The amount
indicators entered for a given
type of 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 18-26 are
"24bbbbbbb", this indicates
that 2 payment amount fields
are present in all of the
following Payee "B" Records.
The 1st field represents
Amount of forfeiture and the
2nd represents Foreign tax
paid. Enter the Amount
Indicators in ASCENDING
SEQUENCE, left justify,
filling unused positions with
blanks.
Amount Indicators For Reporting Payments on Form
Form 1099-ASC or 1099-ASC:
1099-ASC (nominee/
middleman)
Amount
Code Amount Type
1 Interest on All Savers
Certificates
2 Interest not qualifying
for exclusion
3 Amount of forfeiture
4 1982 qualified interest
disqualified in 1983
Example: If position 17
of the
Payer/Transmitter "A"
Record is "S" or "T"
(for 1099-ASC or 1099
-ASC (nominee/
middleman)), and
positions 18-26 are
"1234bbbb", this
indicates that 4
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Interest on
All-Savers
Certificates; the 2nd
field represents
Interest not qualifying
for exclusion, that is,
if the All-Savers
Certificate was cashed
in prematurely; the 3rd
field represents Amount
of forfeiture and would
only be used if the
All-Savers Certificate
was cashed in
prematurely; the 4th
field represents 1982
qualified interest
disqualified (withdrawn
prematurely) in 1983.
Please Note: If amount
indicator "4" is
present in the Payer/
Transmitter "A" Record,
do not subtract the
corresponding amount in
the Payee "B" Record
from any other amount
in the Payee "B"
Record.
Amount Indicators For Reporting Payments on Form
Form 1099-B or 1099-B:
1099-B (nominee/
middleman) Amount
Code Amount Type
2 Stocks, bonds, etc.
(For Forward Contracts
see NOTE below.)
3 Bartering
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR 1983)
6 Profit or (loss)
realized 7/1/83 through
12/31/83
7 Unrealized profit or
(loss) on open
contracts--end of prior
year (NOT TO BE USED
FOR TAX YEAR 1983)
8 Unrealized profit or
(loss) on open
contracts 12/31/83
9 Aggregate profit or
(loss) (NOT TO BE USED
FOR TAX YEAR 1983)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "B" or "C" (for
1099-B or 1099-B
(nominee/middleman))
and positions 18-26 are
"268bbbbbb", this
indicates that 3
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Stocks,
bonds, etc.; the 2nd
field represents Profit
or (loss) realized
7/1/83 through
12/31/83; the 3rd field
represents Unrealized
profit or (loss) on
open contracts
12/31/83.
NOTE: The payment
Amount Field associated
with this Amount
Indicator may be used
to represent a (loss)
when the reporting is
for Forward Contracts.
Refer to Payee "B"
Record-General Field
Descriptions, Payment
Amount Fields.
Amount Indicators For Reporting Payments on Form
Form 1099-DIV or 1099-DIV:
1099-DIV
(nominee/
middleman) Amount
Code Amount Type
1 Gross dividends and
other distributions on
stock
2 Dividends qualifying
for exclusion
3 Dividends not
qualifying for
exclusion
4 Federal income tax
withheld
5 Capital gain
distributions
6 Nontaxable
distributions (if
determinable)
7 Foreign tax paid (if
eligible for foreign
tax credit)
8 Cash liquidation
distributions
9 Non-cash liquidation
distributions (Show
fair market value)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "1" or "2" (for
1099-DIV or 1099-DIV
(nominee/middleman))
and positions 18-26 are
"15bbbbbbb", this
indicates that 2
payment 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.
Amount Indicators For Reporting Payments on Form
Form 1099-G or 1099-G:
1099-G (nominee/
middleman)
Amount
Code Amount Type
1 Unemployment
compensation
2 Income tax refunds
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR
1983)
5 Discharge of
indebtedness
6 Taxable grants
7 Agriculture payments
Example: If position 17
of the Payer/
Transmitter "A" Record
is "F" or "K" (for
1099-G or 1099-G
(nominee/middleman))
and positions 18-26 are
"125bbbbbb", this
indicates that 3
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Unemployment
compensation; the 2nd,
Income tax refunds;
and the 3rd, Discharge
of indebtedness.
Amount Indicators For Reporting Payments on Form
Form 1099-INT or 1099-INT:
1099-INT (nominee/
middleman)
Amount
Code Amount Type
1 Earnings from savings
and loan associations,
credit unions, bank
deposits, bearer
certificates of
deposit, etc.
2 Amount of forfeiture
3 Federal income tax
withheld
4 Foreign tax paid (if
eligible for foreign
tax credit)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "6" or "M" (for
1099-INT or 1099-INT
(nominee/middleman)),
and positions 18-26 are
"14bbbbbbb", this
indicates that 2
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Earnings
from savings and loan
associations, credit
unions, bank deposits,
bearer certificates of
deposit, etc.; the 2nd,
Foreign tax paid.
Please Note: Do not
subtract the amount for
indicator "4" from the
amount for indicator
"1".
Amount Indicators For Reporting Payments on Form
Form 1099-MISC or 1099-MISC:
1099-MISC
(nominee/
middleman)
Amount
Code Amount Type
1 Rents
2 Royalties
3 Prizes and awards
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR 1983)
5 Fishing boat proceeds
6 Medical and health care
payments
7 Nonemployee
compensation
8 Direct sales indicator
(see NOTE)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "A" or "G" (for
1099-MISC or 1099-MISC
(nominee/middleman))
and positions 18-26 are
"3bbbbbbbb", this
indicates that 1
payment amount field is
present in all the
following Payee "B"
Records. This field
represents Prizes and
awards.
NOTE: Use for direct
sales reporting of
sales to the payee of
consumer products on a
buy-sell, deposit-
commission, or any
other basis for resale,
if such sales have
amounted to $5,000 or
more.
Since this reflects an
"indicator" field and
not an "amount" field,
the appropriate Payment
Amount Field in the
Payee "B" Record MUST
be reflected as
0000000100.
Amount Indicators For Reporting Payments on Form
Form 1099-OID or 1099-OID:
1099-OID (nominee/
middleman)
Amount
Code Amount Type
1 Total original issue
discount
2 Stated interest
3 Amount of forfeiture
4 Federal income tax
withheld
Example: If position 17
of the Payer/
Transmitter "A" Record
is "D" or "H" (for
1099-OID or 1099-OID
(nominee/middleman)),
and position 18-26 are
"134bbbbbb", this
indicates that 3
payment amount fields
are present in all the
Payee "B" Records
following. The 1st
field represents Total
original issue
discount; the 2nd,
Amount of forfeiture;
and the 3rd, Federal
income tax withheld.
Amount Indicators For Reporting Payments on Form
Form 1099-PATR or 1099-PATR:
1099-PATR
(nominee/
middleman)
Amount
Code Amount Type
1 Patronage dividends
2 Nonpatronage
distributions
3 Per unit retain
allocations
4 Federal income tax
withheld
5 Redemption of
nonqualified notices
and retain allocations
6 Investment credit
7 Energy investment
credit
8 Jobs credit
Example: If position 17
of the Payer/
Transmitter "A" Record
is "7" or "8" (for
1099-PATR or 1099-PATR
(nominee/middleman))
and positions 18-26 are
"134bbbbbb", this
indicates that 3
payment 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,
Federal income tax
withheld.
Please Note: The
amounts shown for
Amount Indicators 6, 7,
8 must be reported to
the payee. However,
since these amounts are
not taxable they need
not be reported to the
Service.
Amount Indicators For Reporting Payments on Form
Form 1099-R 1099-R:
Amount
Code Amount Type
1 Amount includible as
income (add boxes 2 and
3)
2 Capital gain (for lump-
sum distributions only)
3 Ordinary income
4 Federal income tax
withheld
5 Employee contributions
to profit-sharing or
retirement plans
6 Amount of IRA
distributions
8 Net unrealized
appreciation in
employer's securities
9 Other
Example: If position 17
of the Payer/
Transmitter "A" Record
is "9" (for 1099-R) and
positions 18-26 are
"1345bbbbb", this
indicates that 4
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Amount
includible as income;
the 2nd, Ordinary
income; the 3rd,
Federal income tax
withheld; and the 4th,
Employee contributions
to profit-sharing or
retirement plans.
Please Note: If you are
reporting IRA
distributions using
amount code "6", only
amount code "4" may
also be present in
Amount Indicators, all
others must be blank.
Also, only 2 Payment
Amounts may be present
in the Payee "B"
Record.
Amount Indicators For Reporting Payments on Form
Form 5498 5498:
Amount
Code Amount Type
1 Type IRA or SEP
contributions
27 Payee "B" Record 1 REQUIRED. Enter the
Surname Indicator appropriate code from the
table below:
Code Usage
1 The payees' surnames
appear first in the First
Payee Name Line of the
Payee "B" Record.
2 The payees' surnames
appear last.
b Business and individual
entities are contained in
the file.
28-30 "A" Record Length 3 REQUIRED. Enter the number of
positions allowed for the "A"
Record. Recommend 360.
31-33 "B" Record Length 3 REQUIRED. Enter the number of
positions allowed for the "B"
Record. Recommend 360.
34 Blank 1 ENTER BLANK.
35-39 Transmitter 5 REQUIRED. Enter the 5 digit
Control Code Transmitter Control Code
assigned by the Internal
Revenue Service.
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 must be deleted
from the name line. Left
justify and fill with blanks.
121-160 Payer Mailing 40 REQUIRED. Enter the mailing
Address address of the payer. Left
justify and fill with blanks.
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.
201-280 Transmitter Name 80 REQUIRED. Enter the name of
the transmitter in the manner
in which it is used in normal
business. The name of the
transmitter must be constant
through the entire file. Left
justify and fill with blanks.
281-320 Transmitter Mailing 40 REQUIRED. Enter the mailing
Address address of the transmitter.
Left justify and fill with
blanks.
321-360 Transmitter City, 40 REQUIRED. Enter the city,
State and Zip Code state, and zip code of the
transmitter. Left justify and
fill with blanks.
SEC. 5. PAYEE "B" RECORD--GENERAL FIELD DESCRIPTIONS
.01 Contains the general payment record from individual statements. For specific Payee "B" Record descriptions, refer to the following:
(a) SEC. 6. PAYEE "B" RECORD--FORM 1099-B
(b) SEC. 7. PAYEE "B" RECORD--ALL OTHER FORM 1099 RETURNS
.02 All records must be a fixed length. Records may be blocked or unblocked. A block may not exceed 4000 positions. DO NOT PAD A BLOCK WITH BLANKS.
.03 All payee records must contain correct payee name and address information entered in the fields prescribed in this section. Any records containing an invalid Taxpayer Identification Number (SSN or EIN) and, having no address data present, will be returned for correction.
.04 The Service must be able to identify the surname associated with the Taxpayer Identification 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 payees' 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.
.05 If the payers are unable to provide the first four characters of the surname, the Name Control Field may be left blank; however, compliance with the following will facilitate the Service's computer programs in generating the Name Control.
(a) The surname of the payee whose Taxpayer Identification 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 Identification Number (SSN or EIN) is shown in the Payee "B" Record, must be present in the First Payee Name Line. Surnames of any other payees in the record must be entered in the Second Payee Name Line.
.06 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.
.07 Those filers participating in the Combined Federal/State Filing Program must have 360 position records. Positions 359 and 360 in the Payee "B" Records must contain the state code for the state to receive the information. Do not code for the states unless prior approval to participate has been granted by the Internal Revenue Service. See Part A, Sec. 13. for a list of the valid participating state codes.
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
1983 enter "83"). Must be
incremented each year.
4 Document Specific 1 REQUIRED for Forms 1099-R,
Code 1099-MISC and 1099-G. For Form
1099-R, enter the appropriate
value for the Category of
Distribution. For Form 1099
-MISC, enter the appropriate
value for Direct Sales. For
Form 1099-G, enter the Year of
income tax refund. FOR ALL
OTHER FORMS, ENTER BLANK.
Category of Use only for reporting on Form
Distribution (Form 1099-R to identify the
1099-R only) category of distribution.
Enter the applicable code from
the table below. Code 7 below
is not required for Amount
Indicators 1, 2 and 3.
Category Code
Premature distribution 1
(other than Category of
Distribution codes 2, 3,
4, or 5)
Rollover 2
Disability 3
Death 4
Prohibited transaction 5
Other 6
Normal Distributions 7
Excess contributions 8
refunded plus earnings
on such excess
contributions
Transfers to an IRA 9
for a spouse due to
a divorce
Direct Sales (Form Use only for direct sales
1099-MISC only) reporting on Form 1099-MISC.
If sales to the payee of
consumer products on a
buy-sell, deposit-commission,
or any other basis for resale,
have amounted to $5,000 or
more, ENTER "1". Otherwise,
enter zero.
Refund is for Tax Use only for reporting the
Year (Form 1099-G Year of Refund on Form
only) 1099-G. Enter the right most
digit of the tax year for
which the refund applies.
(e.g. if the refund was for
tax year 1982, enter "2").
5-6 Blank 2 ENTER BLANKS. (Reserved for
Internal Revenue Service use).
7-10 Name Control 4 OPTIONAL. Enter the first 4
letters of the surname of the
payee. Surnames 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 TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
tape positions 12-20 as either
an Employer Identification
Number, a Social Security
Number, or the reason no
number is shown. Enter the
appropriate code from the
table below:
Type of TIN Type of Account
TIN
1 EIN A business or
an organization
2 SSN An individual
9 SSN The payee is a
foreign
individual and
an SSN is
provided
b N/A A Taxpayer
Identification
Number is
required but
unobtainable
due to
legitimate
cause; e.g.
number applied
for but not
received.
12-20 Taxpayer 9 REQUIRED. Enter the valid 9-
Identification digit Taxpayer Identification
Number Number of the payee (SSN or
EIN, as appropriate). Where an
identification number
has been applied for but not
received or where there is any
other legitimate cause for not
having an identification
number, enter blanks.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9's OR
ALL ZEROS.
21-30 Payers' Account 10 OPTIONAL. Payer must use this
Number for Payee field to enter the payee's
account number. Although this
item is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise. DO NOT ENTER
a Taxpayer Identification
Number in this field.
31-120 Payment Amount The number of payment amounts
Fields is dependent on the number of
Amount Indicators present in
positions 18-26 of the "A"
Record. Each payment amount
field must contain 10 numeric
characters. Do not provide a
payment amount field when the
corresponding Amount Indicator
in the Payer/Transmitter "A"
Record is blank. Each payment
amount must be entered in
dollars and cents. Do not
enter dollar signs, commas,
decimal points, or NEGATIVE
PAYMENTS (except those items
that reflect a (loss) on Form
1099-B must be negative
overpunched in the units
position). Example: If the
Amount Indicators are
reflected as "123bbbbbb", the
Payee "B" Records should have
only 3 payment amount fields.
If Amount Indicators are
reflected as 12367bbbb", 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 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. If position 19 is
blank, do not provide for this
payment amount.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
NEXT 160 POSITIONS AFTER THE LAST PAYMENT AMOUNT FIELD USED:
First Payee Name 40 REQUIRED. Enter the name of
Line the payee whose Taxpayer
Identification Number appears
in tape positions 12-20 above.
If fewer than 40 characters
are required, left justify and
fill unused positions with
blanks. If more space is
required, utilize the Second
Payee Name Line field below.
If there are multiple payees,
only the name of the payee
whose Taxpayer Identification
Number has been provided
should be entered in this
field. The names of the other
payees should be entered in
the Second Payee name Line
field. The order in which the
payee's name appears in this
field must correspond with the
Payee "B" Record 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.
Second Payee Name 40 OPTIONAL. If the payee name
Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the 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 Identification
Number provided in tape
positions 12-20 above. Left
justify and fill unused
portions with blanks. Fill
with blanks if no entries are
required in this field.
Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left justify
and fill unused positions with
blanks. Address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
Payee City, State 40 REQUIRED. Enter the city,
and Zip Code state and Zip Code of the
payee, in that sequence. Use
U.S. Postal Service
abbreviations for states. Left
justify and fill unused
positions with blanks. City,
state and Zip code must be
present.
NEXT FIELD AFTER PAYEE CITY, STATE AND ZIP CODE:
-317 Blank ENTER BLANKS.
318 Date of Sale 1 REQUIRED FOR FORM 1099-B ONLY.
Indicator Enter appropriate indicator
from table below:
Indicator Usage
S Date of Sale is the
actual settlement
date
b Date of Sale is the
trade date or this
is an aggregate
transaction
For all other Form 1099
returns, ENTER BLANK.
319-324 Date of Sale 6 REQUIRED FOR FORM 1099-B ONLY.
Enter the trade date or the
actual settlement date of the
transaction in the format
MMDDYY. Enter blanks if this
is an aggregate transaction.
For all other Form 1099
returns, ENTER BLANKS.
325-332 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP number of the
items reported for Amount
Indicator "2" (Stocks, bonds,
etc.). Enter blanks if this is
an aggregate transaction.
For all other Form 1099
returns, ENTER BLANK.
333-358 Description 26 REQUIRED FOR FORM 1099-B ONLY.
Enter a brief description of
the item or services for which
the proceeds are being
reported. If fewer than
26 characters are required,
left justify and fill unused
positions with blanks.
For regulated futures
contracts, enter the customer
account number. ENTER BLANKS
if this is an aggregate
transaction. For all other
Form 1099 returns, ENTER
BLANKS.
359-360 State Code 2 REQUIRED FOR ALL OTHER FORM
1099 RETURNS if this payee
record is to be forwarded to a
state agency as part of the
Combined Federal/State Filing
Program. See Part A, SEC.
13.05 for a list of valid
state codes. For those states
NOT participating in this
program, ENTER BLANKS.
For Form 1099-B, ENTER BLANKS.
SEC. 6. PAYEE "B" RECORD--FORM 1099-B
.01 Contains the specific payment record for Form 1099-B.
.02 Refer to SEC. 5. PAYEE "B" RECORD--GENERAL FIELD DESCRIPTIONS for actual element descriptions.
RECORD NAME: PAYEE "B" RECORD
FORM 1099-B
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. If position 19 is
blank, do not provide for this
payment amount.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
NEXT 160 POSITIONS AFTER THE LAST PAYMENT AMOUNT FIELD USED:
First Payee Name 40 REQUIRED.
Line
Second Payee Name 40 OPTIONAL.
Line
Payee Mailing 40 REQUIRED.
Address
Payee City, State 40 REQUIRED.
and Zip Code
-317 Blank ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 REQUIRED. ENTER BLANKS.
FOLLOWING ARE EXAMPLES OF FORMATS FOR COMPLETING POSITIONS 1 THROUGH 360 OF THE PAYEE "B" RECORD FOR FORM 1099-B. USE THE APPROPRIATE FORMAT AS REQUIRED:
PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-B
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-80 First Payee Name 40 REQUIRED.
Line
81-120 Second Payee Name 40 OPTIONAL.
Line
121-160 Payee Mailing 40 REQUIRED.
Address
161-200 Payee City, State 40 REQUIRED.
and Zip Code
201-317 Blank 117 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM 1099-B
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-90 First Payee Name 40 REQUIRED.
Line
91-130 Second Payee Name 40 OPTIONAL.
Line
131-170 Payee Mailing 40 REQUIRED.
Address
171-210 Payee City, State 40 REQUIRED.
and Zip Code
211-317 Blank 107 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
FORM 1099-B
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-120 First Payee Name 40 REQUIRED.
Line
121-160 Second Payee Name 40 OPTIONAL.
Line
161-200 Payee Mailing 40 REQUIRED.
Address
201-240 Payee City, State 40 REQUIRED.
and Zip Code
241-317 Blank 77 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)
FORM 1099-B
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of tin 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
--------------------------------------------------------------------
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record.
121-160 First Payee Name 40 REQUIRED.
Line
161-200 Second Payee Name 40 OPTIONAL.
Line
201-240 Payee Mailing 40 REQUIRED.
Address
241-280 Payee City, State 40 REQUIRED.
and Zip Code
281-317 Blank 77 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
SEC. 7. PAYEE "B" RECORD-ALL OTHER FORM 1099 DOCUMENTS
.01 Contains the specific payment record for all other Form 1099 returns.
.02 Refer to SEC. 5 PAYEE "B" RECORD--GENERAL FIELD DESCRIPTIONS for actual element descriptions.
RECORD NAME: PAYEE "B" RECORD
ALL OTHER FORM 1099 DOCUMENTS
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. If position 19 is
blank, do not provide for this
payment amount.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
NEXT 160 POSITIONS AFTER THE LAST PAYMENT AMOUNT FIELD USED:
First Payee Name 40 REQUIRED.
Line
Second Payee Name 40 OPTIONAL.
Line
Payee Mailing 40 REQUIRED.
Address
Payee City, State 40 REQUIRED.
and Zip Code
-358 Blank ENTER BLANKS.
359-360 State Code 2 REQUIRED.
FOLLOWING ARE EXAMPLES OF FORMATS FOR COMPLETING POSITIONS 1 THROUGH 360 OF THE PAYEE "B" RECORD FOR ALL OTHER FORM 1099 RETURNS. USE THE APPROPRIATE FORMAT AS REQUIRED:
PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
ALL OTHER FORM 1099 RETURNS
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-80 First Payee Name 40 REQUIRED.
Line
81-120 Second Payee Name 40 OPTIONAL.
Line
121-160 Payee Mailing 40 REQUIRED.
Address
161-200 Payee City, State 40 REQUIRED.
and Zip Code
201-358 Blank 158 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
ALL OTHER FORM 1099 RETURNS
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-90 First Payee Name 40 REQUIRED.
Line
91-130 Second Payee Name 40 OPTIONAL.
Line
131-170 Payee Mailing 40 REQUIRED.
Address
171-210 Payee City, State 40 REQUIRED.
and Zip Code
211-358 Blank 148 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
ALL OTHER FORM 1099 RETURNS
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-120 First Payee Name 40 REQUIRED.
Line
121-160 Second Payee Name 40 OPTIONAL.
Line
161-200 Payee Mailing 40 REQUIRED.
Address
201-240 Payee City, State 40 REQUIRED.
and Zip Code
241-358 Blank 118 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)
ALL OTHER FORM 1099 RETURNS
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record.
121-160 First Payee Name 40 REQUIRED.
Line
161-200 Second Payee Name 40 OPTIONAL.
Line
201-240 Payee Mailing 40 REQUIRED.
Address
241-280 Payee City, State 40 REQUIRED.
and Zip Code
281-358 Blank 78 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
SEC. 8. END OF PAYER "C" RECORD
.01 The End of Payer "C" Record is a summary record for a Type of Return 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 Type of Return for a given 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.
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 Payees 6 REQUIRED. Enter the number of
payees covered by the payer on
this file. Right justify and
zero fill.
8-19 Control Total 1 12 REQUIRED. Enter accumulated
totals from Payment Amount 1.
Right justify and zero fill
each Control Total amount. If
less than nine amount fields
are being reported, zero fill
unused Control Total Fields.
Control Total 2 through Total 9 are OPTIONAL. If any
corresponding Payment Amount fields are present in the
Payee "B" Records, accumulate into the appropriate Control
Total field. Zero fill unused Control Total fields.
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
92-103 Control Total 8 12
104-115 Control Total 9 12
116-360 Blank 245 ENTER BLANKS.
SEC. 9. 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, used ONLY when State Reporting approval has been granted. 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 "A" Record.
.03 There MUST be a separate "K" Record for each state being reported.
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 accumulated
total from Payment Amount 1.
Right justify and zero fill
each Control Total amount. If
less than nine amount fields
are being reported, zero fill
unused Control Total Fields.
Control Total 2 through Control Total 9 are OPTIONAL. If
any corresponding Payment Amount fields are present in the
Payee "B" Records, accumulate into the appropriate Control
Total field. Zero fill unused Control Total fields.
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
92-103 Control Total 8 12
104-115 Control Total 9 12
116-358 Reserved 243 Reserved for Internal Revenue
Service use. ENTER BLANKS.
359-360 State Code 2 REQUIRED. Enter the code for
the state to receive the
information.
SEC. 10. 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, when applicable).
.03 Only a Tape Mark or a Tape Mark and Trailer Label may follow the "F" Record.
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 Reels 3 REQUIRED. Enter the total
number of reels in
transmission. Right justify
and zero fill.
9-30 Zero 22 REQUIRED. ENTER ZEROES.
31-360 Blank 330 ENTER BLANKS.
SEC. 11. TAPE LAYOUTS-OPTION 1
(REEL SEQUENCE NUMBER IS IN THE PAYER/TRANSMITTER "A" RECORD)
.01 The following charts show, by type of file, the record types to be used in the first two and the last three records for each payer for each type of return. /*/
.02 When reporting under the Combined Federal/State Filing program, the State Totals "K" Record(s) will follow the "C" Records regardless of the Type of File.
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 C 1 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 2; second
payer's records split
between reel 2 and
reel 3:
Reel 1: Payer 1 A B B C 1 TM 2
Reel 2:
Payer 1 A B B B C 1
Payer 2 A B B C 1 TM 2
Reel 3:
Payer 2 A B B B C 1
Payer 3 A B B C 1 TM 2
Reel 4: Payer 4 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 C 1 TM 2
Last reel A B B C 1 F
File 3: Payer 3:
Last reel A B B C 1 F
1 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Type of Return for
this payer on this reel.
2 Tape Mark.
/*/ When more than one Type of Return (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.
SEC. 12. 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 1st and 2nd records after the Header Label and the last three records for each payer for each type of return written on a tape reel prior to the trailer label. /*/
.02 When reporting under the Combined Federal/State Filing Program the State Totals "K" Record(s) will follow the "C" Records regardless of the Type of File.
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 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 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 1 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
1 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Type of Return for
this payer on this reel.
2 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Type of Return for
this payer on this reel and on prior reel(s).
/*/ When more than one Type of Return (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.
SEC. 13. EFFECT ON OTHER REVENUE PROCEDURES
.01 Rev. Proc. 82-47 is superseded.
.02 Rev. Proc. 83-28 is superseded. Rev. Proc. 83-28 is in effect for reporting state income tax refunds for Tax Year 1982 only.
SEC. 14. RECORD LAYOUTS-FORM 1099-B
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
SEC. 15. RECORD LAYOUTS-ALL OTHER FORM 1099 RETURNS
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
PART C. DISK SPECIFICATIONS
SECTION 1. GENERAL
.01 The disk 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 To be compatible, a disk file must meet any set of the following specifications in total:
SET 1--SPECIFICATIONS /*/
Job Control Statement for Honeywell Disk Pack
Item Description
1 Data Management System-Logical I/O function of MOD I (MSR).
2 Six (6) Bit (BCD) Recording Code.
3 VOLPREP--One (1) for each Disk Pack
a. Name--IRSINF
b. Device Type--259
c. Day--YYDDD
4 Allocate--One (1) for each File 1
(a) File Name--Type of statement being processed
(b) Units Name--Type of statement being processed
from--(C,T,); to--(C,T)
(c) Day--YYDDD
5 Record Serial Number (internally and externally) for each
disk pack where a file or portions of a file are contained
on more than one disk pack; e.g., pack one (1) for the first
pack and increment by one (1) for each additional pack.
6 All records within a file must be fixed length. The record
requiring the most positions determines the length of all
records in the file; e.g., if an "A" record equals 360
positions, the subsequent "B", "C" and "F" records must
equal 360 positions.
7 Records may be blocked or unblocked, but must be all blocked
or unblocked within each file.
8 No password (keyword) protection.
9 File organization must be sequential.
note: Indexed sequential, partioned sequential and direct
access files are unacceptable.
10 Only one unit of allocation is permitted per volume per
file.
1 File: See PART A, SEC. 14, Definitions. An acceptable disk
file will also contain, for each payer, the following:
1. A Payer/Transmitter "A" Record,
2. A series of Payee "B" Records, and
3. An End of Payer "C" Record.
4. State Totals "K" Record(s) are optional.
5. An End of Transmission "F" Record. This includes
transmitter files containing multiple payers within a file.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more
than one pack, each additional pack must be defined using these
specifications.
SET 2--SPECIFICATIONS /*/
Job Control Statement for GE-4020 Disk Pack
Externally identify the following:
Item Description
1 Address location of first record.
2 Number of records.
3 Record size.
4 Records may be blocked or unblocked, but must be all blocked
or unblocked within each file. 1
5 Record Type--variable or fixed.
6 Blocking Factor:
6 bit--cannot exceed 3840 characters (10 sectors)
8 bit--cannot exceed 2880 characters (10 sectors)
7 Character Set--6 bit or 8 bit; character set must be
specified.
8 Disk Packs--number in shipment.
9 Disk Pack must be compatible with DSC 160 AA-DSU 160.B.
10 FILE ORGANIZATION MUST BE SEQUENTIAL. INDEXED SEQUENTIAL,
PARTITIONED SEQUENTIAL AND DIRECT ACCESS FILES ARE
UNACCEPTABLE.
1 File: See PART A, SEC. 14, Definitions. An acceptable disk
file will also contain, for each payer, the following:
1. A Payer/Transmitter "A" Record,
2. A series of Payee "B" Records,
3. An End of Payer "C" Record
4. State Totals "K" Record(s) are optional, and
5. An End of Transmission "F" Record. This includes
transmitter files containing multiple payers within a file.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more
than one pack, each additional pack must be defined using these
specifications.
SET 3--SPECIFICATIONS /*/
File Description Requirements for System/3 Disk Packs
Item Description
1 Data set must be structured sequentially;
2 No password (keyword) protection;
3 The Volume Serial of the pack must be VOLIRS:
4 The Data Set Name of the file 1 must be INFODOCS;
5 The records must be fixed in length;
6 Record size will not exceed 360 bytes;
7 All of the above items, 1-6 must be compatible with and
retrievable by System/3 sequential access methods.
8 The Volume Table Contents (VTOC) must be structured and
physically located so as to be compatible with and
accessible by the System/3 full Operating System (OS).
9 Types of Disk Packs:
a. Model 5440 Cartridge Disk Pack (with a track capacity of
6144 bytes).
1 File: See PART A, SEC. 14, Definitions. An acceptable disk
file will also contain, for each payer, the following:
1. A Payer/Transmitter "A" Record,
2. A series of Payee "B" Records,
3. An End of Payer "C" Record
4. State Totals "K" Record(s) are optional, and
5. An End of Transmission "F" Record. This includes
transmitter files containing multiple payers within a file.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more
than one pack, each additional pack must be defined using these
specifications.
.03 The Payer/Transmitter ("A" Record), End of Payer ("C" Record), and End of Transmission ("F" Record) perform the functions normally assigned to header and trailer labels and related conventions. The Payer/Transmitter "A" Record serves the purpose of a Header Label, the End of Payer "C" Record indicates that all Payee Records for a Payer have been written on the disk, and the End of Transmission "F" Record indicates that the end of the file has been reached. In addition to the functions stated above, the End of Payer "C" Records are used to balance each payer's records on the pack.
SEC. 2. RECORD LENGTH
.01 The disk records prescribed in these specifications may be blocked or unblocked.
(a) If the use of blocked records would result in a short block at the end of the file representing all payments made by the payer, all remaining positions of the block must be filled with 9's. However, filling with 9's is allowable only in the last block of returns for a payer.
(b) If payments from more than one payer are reported on the same disk pack, a Payer/Transmitter "A" Record cannot be in the middle of a block, but must be the first record in a block.
.02 Provision has been made for a special data entries field in the Payee "B" Record. These entries are optional. If the field is used, it must be present in all Payee "B" Records of a Payer. The field is intended to serve one or both of these purposes:
(a) Carry information required by state or local governments in connection with reporting on disk pack to those jurisdictions when authorized by them.
(b) Facilitate making all records the same length.
SEC. 3 PAYER/TRANSMITTER "A" RECORD
.01 Identifies the payer and transmitter of the disk 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.
.02 The number of "A" Records appearing on a disk pack 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 disk pack, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record. A single disk pack 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
Disk
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 1983, enter "3").
Must be incremented each year.
3-5 Disk Sequence 3 REQUIRED. Sequence number of
Number the disk in the disk file.
6-14 Payer's Federal 9 REQUIRED. Must be the valid
EIN 9-digit number assigned to the
payer by the Internal Revenue
Service. DO NOT ENTER HYPHENS,
ALPHA CHARACTERS, ALL 9's OR
ALL ZEROES.
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/ 1 REQUIRED. Enter the
State Filer appropriate code from the
table below. Prior approval is
required and the consent to
release tax information to the
states must be on file with
the Internal Revenue Service
for those states participating
in the Combined Federal/State
Filing Program.
Code Meaning
1 Participating in the
Combined Federal/State
Filing Program.
b Not participating.
17 Type of Return 1 REQUIRED. Enter appropriate
code from table below:
Type of Return Code
1099-ASC S
1099-ASC
(nominee/middleman) T
1099-B B
1099-B
(nominee/middleman) C
1099-DIV 1
1099-DIV
(nominee/middleman) 2
1099-G F
1099-G
(nominee/middleman) K
1099-INT 6
1099-INT
(nominee/middleman) M
1099-MISC A
1099-MISC
(nominee/middleman) G
1099-OID D
1099-OID
(nominee/middleman) H
1099-PATR 7
1099-PATR
(nominee/middleman) 8
1099-R 9
5498 L
18-26 Amount Indicators 9 REQUIRED. The amount
indicators entered for a given
type of 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 18-26 are
"24bbbbbb", this indicates
that 2 payments amount fields
are present in all of the
following Payee "B" Records.
The 1st field represents
Amount of forfeiture and the
2nd represents Foreign tax
paid. Enter the Amount
Indicators in ASCENDING
SEQUENCE, left justify,
filling unused positions with
blanks.
Amount Indicators For Reporting Payments on Form
Form 1099-ASC 1099-ASC:
or 1099-ASC
(nominee/
middleman)
Amount
Code Amount Type
1 Interest on All Savers
Certificates
2 Interest not qualifying
for exclusion
3 Amount of forfeiture
4 1982 qualified interest
disqualified in 1983
Example: If position 17
of the Payer/
Transmitter "A" Record
is "S" or "T" (for
1099-ASC or 1099-ASC
(nominee/middleman)),
and positions 18-26 are
"1234bbbbb", this
indicates that 4
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Interest on
All-Savers
Certificates; the 2nd
field represents
Interest not qualifying
for exclusion, that is,
if the All-Savers
Certificate was cashed
in prematurely; the 3rd
field represents Amount
of forfeiture and would
only be used if the
All-Savers Certificate
was cashed in
prematurely; the 4th
field represents 1982
qualified interest
disqualified (withdrawn
prematurely) in 1983.
Please Note: If amount
indicator "4" is
present in the
Payer/Transmitter "A"
record, do not subtract
the corresponding
amount in the Payee "B"
Record from any other
amount in the Payee "B"
Record.
Amount Indicators For Reporting Payments on Form
Form 1099-B 1099-B:
or 1099-B
(nominee/
middleman)
Amount
Code Amount Type
2 Stocks, bonds, etc.
(For Forward Contracts
see NOTE below.)
3 Bartering
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR 1983)
6 Profit or (loss)
realized 7/1/83 through
12/31/83
7 Unrealized profit or
(loss) on open
contracts--end of prior
year (NOT TO BE USED
FOR TAX YEAR 1983)
8 Unrealized profit or
(loss) on open
contracts 12/31/83
9 Aggregate profit or
(loss) (NOT TO BE USED
FOR TAX YEAR 1983)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "B" or "C" (for
1099-B or 1099-B
(nominee/middleman))
and positions 18-26 are
"268bbbbbb", this
indicates that 3
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Stocks,
bonds, etc.; the 2nd
field represents Profit
or (loss) realized
7/1/83 through
12/31/83; the 3rd field
represents Unrealized
profit or (loss) on
open contracts
12/31/83.
NOTE: The payment
Amount Field associated
with this Amount
Indicator may be used
to represent a (loss)
when the reporting is
for Forward Contracts.
Refer to Payee "B"
Record-General Field
Descriptions, Payment
Amount Fields.
Amount Indicators For Reporting Payments on Form
Form 1099-DIV 1099-DIV:
or 1099-DIV
(nominee/ Amount
middleman) Code Amount Type
1 Gross dividends and
other distributions on
stock
2 Dividends qualifying
for exclusion
3 Dividends not
qualifying for
exclusion
4 Federal income tax
withheld
5 Capital gain
distributions
6 Nontaxable
distributions (if
determinable)
7 Foreign tax paid (if
eligible for foreign
tax credit)
8 Cash liquidation
distributions
9 Non-cash liquidation
distributions (Show
fair market value)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "1" or "2" (for
1099-DIV or 1099-DIV
(nominee/middleman))
and positions 18-26 are
"15bbbbbb", this
indicates that 2
payment 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.
Amount Indicators For Reporting Payments on Form
Form 1099-G 1099-G:
or 1099-G
(nominee/ Amount
middleman) Code Amount Type
1 Unemployment
compensation
2 Income tax refunds
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR 1983)
5 Discharge of
indebtedness
6 Taxable grants
7 Agriculture payments
Example: If position 17
of the Payer/
Transmitter "A' Record
is "F" or "K" (for
1099-G or 1099-G
(nominee/middleman))
and positions 18-26 are
"125bbbbbb", this
indicates that 3
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Unemployment
compensation; the 2nd,
Income tax refunds; and
the 3rd, Discharge of
indebtedness.
Amount Indicators For Reporting Payments on Form
Form 1099-INT 1099-INT:
or 1099-INT
(nominee/ Amount
middleman) Code Amount Type
1 Earnings from savings
and loan associations,
credit unions, bank
deposits, bearer
certificates of
deposit, etc.
2 Amount of forfeiture
3 Federal income tax
withheld
4 Foreign tax paid (if
eligible for foreign
tax credit)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "6" or "M" (for
1099-INT or 1099-INT
(nominee/middleman)),
and positions 18-26 are
"14bbbbbb", this
indicates that 2
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Earnings
from savings and loan
associations, credit
unions, bank deposits,
bearer certificates of
deposit, etc.; the 2nd,
Foreign tax paid.
Please Note: Do not
subtract the amount for
indicator "4" from the
amount for indicator
"1".
Amount Indicators For Reporting Payments on Form
Form 1099-MISC or 1099-MISC:
1099-MISC
(nominee/ Amount
middleman) Code Amount Type
1 Rents
2 Royalties
3 Prizes and awards
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR 1983)
5 Fishing boat proceeds
6 Medical and health care
payments
7 Nonemployee
compensation
8 Direct sales indicator
(see NOTE)
Example: If position 17
of the Payer/
Transmitter "A" Record
is "A" or "G" (for
1099-MISC or 1099-MISC
(nominee/middleman))
and positions 18-26 are
"3bbbbbbbb", this
indicates that 1
payment amount field is
present in all the
following Payee "B"
Records. This field
represents Prizes and
awards.
NOTE: Use for direct
sales reporting of
sales to the payee of
consumer products on a
buy-sell, deposit-
commission, or any
other basis for resale,
if such sales have
amounted to $5,000 or
more. Since this
reflects an "indicator"
field and not an
"amount" field, the
appropriate Payment
Amount Field in the
Payee "B" Record MUST
be reflected as
0000000100.
Amount Indicators For Reporting Payments on Form
Form 1099-OID or 1099-OID:
1099 OID (nominee/
middleman) Amount
Code Amount Type
1 Total original issue
discount
2 Stated interest
3 Amount of forfeiture
4 Federal income tax
withheld
Example: If position 17
of the Payer/
Transmitter "A" Record
is "D" or "H" (for
1099-OID or 1099-OID
(nominee/middleman)),
and position 18-26 are
"134bbbbbb", this
indicates that 3
payment amount fields
are present in all the
Payee "B" Records
following. The 1st
field represents Total
original issue
discount; the 2nd,
Amount of forfeiture;
and the 3rd, Federal
income tax withheld.
Amount Indicators For Reporting Payments on Form
Form 1099-PATR or 1099-PATR:
1099-PATR
(nominee/ Amount
middleman) Code Amount Type
1 Patronage dividends
2 Nonpatronage
distributions
3 Per unit retain
allocations
4 Federal income tax
withheld
5 Redemption of
nonqualified notices
and retain allocations
6 Investment credit
7 Energy investment
credit
8 Jobs credit
Example: If position 17
of the Payer/
Transmitter "A" Record
is "7" or "8" (for
1099-PATR or 1099-PATR
(nominee/middleman))
and positions 18-26 are
"134bbbbbb", this
indicates that 3
payment 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,
Federal income tax
withheld.
Please Note: The
amounts shown for
Amount Indicators 6, 7,
8 must be reported to
the payee. However,
since these amounts are
not taxable they need
not be reported to the
Service.
Amount Indicators For Reporting Payments on Form
Form 1099-R 1099-R:
Amount
Code Amount Type
1 Amount includible as
income (add boxes 2 and
3)
2 Capital gain (for
lump-sum distributions
only)
3 Ordinary income
4 Federal income tax
withheld
5 Employee contributions
to profit-sharing or
retirement plans
6 Amount of IRA
distributions
8 Net unrealized
appreciation in
employer's securities
9 Other
Example: If position 17
of the Payer/
Transmitter "A" Record
is "9" (for 1099-R)
and positions 18-26 are
"1345bbbbb", this
indicates that 4
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Amount
includible as income;
the 2nd, Ordinary
income; the 3rd,
Federal income tax
withheld; and the 4th,
Employee contributions
to profit-sharing or
retirement plans.
Please Note: If you are
reporting IRA
distributions using
amount code "6", only
amount code "4" may
also be present in
Amount Indicators, all
others must be blank.
Also, only 2 Payment
Amounts may be present
in the Payee "B"
Record.
Amount Indicators For Reporting Payments on Form
Form 5498 5498:
Amount
Code Amount Type
1 Type IRA or SEP
contributions
27 Payee "B" Record 1 REQUIRED. Enter the
Surname Indicator appropriate code from the
table below:
Code Usage
1 The payees' surnames
appear first in the
First Payee Name Line
of the Payee "B"
Record.
2 The payees' surnames
appear last.
b Business and individual
entities are contained
in the file.
28-30 "A" Record Length 3 REQUIRED. Enter the number of
positions allowed for the "A"
Record. Recommend 360.
31-33 "B" Record Length 3 REQUIRED. Enter the number of
positions allowed for the "B"
Record. Recommend 360.
34 Blank 1 ENTER BLANK.
35-39 Transmitter Control 5 REQUIRED. Enter the 5 digit
Code Transmitter Control Code
assigned by the Internal
Revenue Service.
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 must be deleted
from the name line. Left
justify and fill with blanks.
121-160 Payer Mailing 40 REQUIRED. Enter the mailing
Address address of the payer. Left
justify and fill with blanks.
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.
201-280 Transmitter Name 80 REQUIRED. Enter the name of
the transmitter in the manner
in which it is used in normal
business. The name of the
transmitter must be constant
through the entire file. Left
justify and fill with blanks.
281-320 Transmitter Mailing 40 REQUIRED. Enter the mailing
Address address of the transmitter.
Left justify and fill with
blanks.
321-360 Transmitter City, 40 REQUIRED. Enter the city,
State and Zip Code state, and zip code of the
transmitter. Left justify and
fill with blanks.
SEC. 4. PAYEE "B" RECORD--GENERAL FIELD DESCRIPTIONS
.01 Contains the general payment record from individual statements. For specific Payee "B" Record descriptions, refer the following:
(a) SEC. 5. PAYEE "B" RECORD--FORM 1099-B
(b) SEC. 6. PAYEE "B" RECORD--ALL OTHER FORM 1099 RETURNS
.02 All records must be a fixed length. Records may be blocked or unblocked. A block may not exceed 4000 positions. DO NOT PAD A BLOCK WITH BLANKS.
.03 All payee records must contain correct payee name and address information entered in the fields prescribed in this section. Any records containing an invalid Taxpayer Identification Number (SSN or EIN) and, having no address data present, will be returned for correction.
.04 The Service must be able to identify the surname associated with the Taxpayer Identification 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 payees' 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.
.05 If payers are unable to provide the first four characters of the surname, the Name Control Field may be left blank; however, compliance with the following will facilitate the Service's computer programs in generating the Name Control.
(a) The surname of the payee whose Taxpayer Identification 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 Identification Number (SSN or EIN) is shown in the Payee "B" Record, must be present in the First Payee Name Line. Surnames of any other payees in the record must be entered in the Second Payee Name Line.
.06 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 disk to state or local governments.
.07 Those filers participating in the Combined Federal/State Filing Program must have 360 position records. Positions 359 and 360 in the Payee "B" Records must contain the state code for the state to receive the information. Do not code for the states unless prior approval to participate has been granted by the Internal Revenue Service. See PART A, SEC. 13. for a list of the valid participating state codes.
RECORD NAME: PAYEE "B" RECORD
Disk
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
1983 enter "83"). Must be
incremented each year.
4 Document Specific 1 REQUIRED for Forms 1099-R,
Code 1099-MISC and 1099-G. For Form
1099-R, enter the appropriate
value for the Category of
Distribution. For Form
1099-MISC, enter the
appropriate value for Direct
Sales. For Form 1099-G, enter
the Year of income tax refund.
FOR ALL OTHER FORMS, ENTER
BLANK.
Category of Use only for reporting on Form
Distribution (Form 1099-R to identify the
1099-R only) category of distribution.
Enter the applicable code from
the table below. Code 7 below
is not required for Amount
Indicators 1, 2, and 3.
Category Code
Premature distribution 1
(other than Category of
Distribution codes 2, 3,
4, or 5)
Rollover 2
Disability 3
Death 4
Prohibited transaction 5
Other 6
Normal Distributions 7
Excess contributions 8
refunded plus earnings on
such excess contributions
Transfers to an IRA for a 9
spouse due to a divorce
Direct Sales (Form Use only for direct sales
1099-MISC only) reporting on Form 1099-MISC.
If sales to the payee of
consumer products on a buy-
sell, deposit-commission, or
any other basis for resale,
have amounted to $5,000 or
more, ENTER "1". Otherwise,
enter zero.
Refund is for Tax Use only for reporting the
Year (Form 1099-G Year of Refund on Form
only) 1099-G. Enter the right most
digit of the tax year for
which the refund applies.
(e.g. if the refund was for
tax year 1982, enter "2").
5-6 Blank 2 ENTER BLANKS. (Reserved for
Internal Revenue Service use).
7-10 Name Control 4 OPTIONAL. Enter the first 4
letters of the surname of the
payee. Surnames 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 TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
disk positions 12-20 as either
an Employer Identification
Number or a Social Security
Number, or the reason no
number is shown. Enter the
appropriate code from the
table below:
Type of TIN Type of Account
TIN
1 EIN A business or
an organization
2 SSN An individual
9 SSN The payee is a
foreign
individual and
an SSN is
provided
b N/A A Taxpayer
Identification
Number is
required but
unobtainable
due to
legitimate
cause; e.g.
number applied
for but not
received.
12-20 Taxpayer 9 REQUIRED. Enter the valid 9-
Identification digit Taxpayer Identification
Number Number of the payee (SSN or
EIN, as appropriate). Where an
identification number has been
applied for but not received
or where there is any other
legitimate cause for not
having an identification
number, enter blanks. DO NOT
ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9's OR ALL
ZEROS.
21-30 Payers' Account 10 OPTIONAL. Payer may use this
Number for Payee field to enter the payee's
account number. Although this
item is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise. DO NOT ENTER
a Taxpayer Identification
Number in this field.
31-120 Payment Amount The number of payment amounts
Fields is dependent on the number of
Amount Indicators present in
positions 18-26 of the "A"
Record. Each payment amount
field must contain 10 numeric
characters. Do not provide a
payment amount field when the
corresponding Amount Indicator
in the Payer/Transmitter "A"
Record is blank. Each payment
amount must be entered in
dollars and cents. Do not
enter dollar signs, commas,
decimal points, or NEGATIVE
PAYMENTS (except those items
that reflect a (loss) on Form
1099-B must be negative
overpunched in the units
position). Example: If the
Amount Indicators are
reflected as "123bbbbbb", the
Payee "B" Records should have
only 3 payment amount fields.
If Amount Indicators are
reflected as "12367bbbb", 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 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. If position 19 is
blank, do not provide for this
payment amount.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
NEXT 160 POSITIONS AFTER THE LAST PAYMENT AMOUNT FIELD USED:
First Payee Name 40 REQUIRED. Enter the name of
Line the payee whose Taxpayer
Identification Number appears
in disk positions 12-20 above.
If fewer than 40 characters
are required, left justify and
fill unused positions with
blanks. If more space is
required, utilize the Second
Payee Name Line field below.
If there are multiple payees,
only the name of the payee
whose Taxpayer Identification
Number has been provided
should be entered in this
field. The names of the other
payees should be entered in
the Second Payee Name Line
field. The order in which the
payee's name appears in this
field must correspond with the
Payee "B" Record Surname
Indicator entered in disk
position 27 of the
Payer/Transmitter "A" Record.
No descriptive or other data
is to be entered in this
field.
Second Payee Name 40 OPTIONAL. If the payee name
Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the 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 Identification Number
provided in disk positions 12-
20 above. Left justify and
fill unused positions with
blanks. Fill with blanks if no
entries are required in this
field.
Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left justify
and fill unused positions with
blanks. Address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
Payee City, State 40 REQUIRED. Enter the city,
and Zip Code state and Zip Code of the
payee, in that sequence. Use
U.S. Postal Service
abbreviations for states. Left
justify and fill unused
positions with blanks, City,
state and Zip code must be
present.
NEXT FIELD AFTER PAYEE CITY, STATE AND ZIP CODE:
-317 Blank ENTER BLANKS.
318 Date of Sale 1 REQUIRED FOR FORM 1099-B ONLY.
Indicator Enter appropriate indicator
from table below:
Indicator Usage
S Date of Sale is the
actual settlement
date
b Date of Sale is the
trade date or this
is an aggregate
transaction
For all other Form 1099
returns, ENTER BLANK.
319-324 Date of Sale 6 REQUIRED FOR FORM 1099-B ONLY.
Enter the trade date or the
actual settlement date of the
transaction in the format
MMDDYY. Enter blanks if this
is an aggregate transaction.
For all other Form 1099
returns, ENTER BLANKS.
325-332 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP number of the
items reported for Amount
Indicator "2" (Stocks, bonds,
etc.). Enter blanks if this is
an aggregate transaction. For
all other Form 1099 returns,
ENTER BLANKS.
325-332 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP number of the
items reported for Amount
Indicator "2" (Stocks, bonds,
etc.). Enter blanks if this is
an aggregate transaction. For
all other Form 1099 returns,
ENTER BLANKS.
333-358 Description 26 REQUIRED FOR FORM 1099-B ONLY.
Enter a brief description of
the item or services for which
the proceeds are being
reported. If fewer than 26
characters are required, left
justify and fill unused
positions with blanks. For
regulated futures contracts,
enter the customer account
number. ENTER BLANKS if this
is an aggregate transaction.
For all other Form 1099
returns, ENTER BLANKS.
359-360 State Code 2 REQUIRED FOR ALL OTHER FORM
1099 RETURNS if this payee
record is to be forwarded to a
state agency as part of the
Combined Federal/State Filing
Program. See Part A, SEC. 13
for a list of valid state
codes. For those states NOT
participating in this program,
ENTER BLANKS. For Form 1099-
B, ENTER BLANKS.
SEC. 5. PAYEE "B" RECORD-FORM 1099-B
.01 Contains the specific payment record for Form 1099-B.
.02 Refer to SEC. 4. PAYEE "B" RECORD-GENERAL FIELD DESCRIPTIONS for actual element descriptions.
RECORD NAME: PAYEE "B" RECORD
FORM 1099-B
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. If position 19 is
blank, do not provide for this
payment amount.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
NEXT 160 POSITIONS AFTER THE LAST PAYMENT AMOUNT FIELD USED:
First Payee Name 40 REQUIRED.
Line
Second Payee Name 40 OPTIONAL.
Line
Payee Mailing 40 REQUIRED.
Address
Payee City, State 40 REQUIRED.
and Zip Code
-317 Blank ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 REQUIRED. ENTER BLANKS.
FOLLOWING ARE EXAMPLES OF FORMATS FOR COMPLETING POSITIONS 1 THROUGH 360 OF THE PAYEE "B" RECORD FOR FORM 1099-B. USE THE APPROPRIATE FORMAT AS REQUIRED:
PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-B
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-80 First Payee Name 40 REQUIRED.
Line
81-120 Second Payee Name 40 OPTIONAL.
Line
121-160 Payee Mailing 40 REQUIRED.
Address
161-200 Payee City, State 40 REQUIRED.
and Zip Code
201-317 Blank 117 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM 1099-B
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-90 First Payee Name 40 REQUIRED.
Line
91-130 Second Payee Name 40 OPTIONAL.
Line
131-170 Payee Mailing 40 REQUIRED.
Address
171-210 Payee City, State 40 REQUIRED.
and Zip Code
211-317 Blank 107 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
FORM 1099-B
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19,
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-120 First Payee Name 40 REQUIRED.
Line
121-160 Second Payee Name 40 OPTIONAL.
Line
161-200 Payee Mailing 40 REQUIRED.
Address
201-240 Payee City, State 40 REQUIRED.
and Zip Code
241-317 Blank 77 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)
FORM 1099-B
Disk
Position Field Title Length Description and Remarks
-------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED. ENTER BLANK.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number of Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record.
121-160 First Payee Name 40 REQUIRED.
Line
161-200 Second Payee Name 40 OPTIONAL.
Line
201-240 Payee Mailing 40 REQUIRED.
Address
241-280 Payee City, State 40 REQUIRED.
and Zip Code
281-317 Blank 77 ENTER BLANKS.
318 Date of Sale 1 REQUIRED.
Indicator
319-324 Date of Sale 6 REQUIRED.
325-332 CUSIP No. 8 REQUIRED.
333-358 Description 26 REQUIRED.
359-360 Blank 2 ENTER BLANKS.
SEC. 6. PAYEE "B" RECORD-ALL OTHER FORM 1099 RETURNS
.01 Contains the specific payment record for all other Form 1099 returns.
.02 Refer to SEC. 4 PAYEE "B" RECORD-GENERAL FIELD DESCRIPTIONS for actual element descriptions.
RECORD NAME: PAYEE "B" RECORD
ALL OTHER FORM 1099 RETURNS
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
--------------------------------------------------------------------
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. If position 19 is
blank, do not provide for this
payment amount.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
71-80 Payment Amount 5 10 This amount is identified
by the indicator in position
22 of the Payer/Transmitter
"A" Record. If position 22 is
blank, do not provide for this
payment amount.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
NEXT 160 POSITIONS AFTER THE LAST PAYMENT AMOUNT FIELD USED:
First Payee Name 40 REQUIRED.
Line
Second Payee Name 40 OPTIONAL.
Line
Payee Mailing 40 REQUIRED.
Address
Payee City, State 40 REQUIRED.
and Zip Code
-358 Blank ENTER BLANKS.
359-360 State Code 2 REQUIRED.
FOLLOWING ARE EXAMPLES OF FORMATS FOR COMPLETING POSITIONS 1 THROUGH 360 OF THE PAYEE "B" RECORD FOR ALL OTHER FORM 1099 RETURNS. USE THE APPROPRIATE FORMAT AS REQUIRED:
PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
ALL OTHER FORM 1099 RETURNS
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-80 First Payee Name 40 REQUIRED.
Line
81-120 Second Payee Name 40 OPTIONAL.
Line
121-160 Payee Mailing 40 REQUIRED.
Address
161-200 Payee City, State 40 REQUIRED.
and Zip Code
201-358 Blank 158 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
ALL OTHER FORM 1099 RETURNS
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-90 First Payee Name 40 REQUIRED.
Line
91-130 Second Payee Name 40 OPTIONAL.
Line
131-170 Payee Mailing 40 REQUIRED.
Address
171-210 Payee City, State 40 REQUIRED.
and Zip Code
211-358 Blank 148 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
ALL OTHER FORM 1099 RETURNS
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED.
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number for Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-120 First Payee Name 40 REQUIRED.
Line
121-160 Second Payee Name 40 OPTIONAL.
Line
161-200 Payee Mailing 40 REQUIRED.
Address
201-240 Payee City, State 40 REQUIRED.
and Zip Code
241-358 Blank 118 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)
ALL OTHER FORM 1099 RETURNS
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B".
2-3 Payment Year 2 REQUIRED.
4 Document Specific 1 REQUIRED.
Code
5-6 Blank 2 ENTER BLANKS.
7-10 Name of Control 4 OPTIONAL.
11 Type of TIN 1 REQUIRED.
12-20 Taxpayer 9 REQUIRED.
Identification
Number
21-30 Payer's Account 10 OPTIONAL.
Number of Payee
31-40 Payment Amount 1 10 This amount is identified by
the indicator in position 18
of the Payer/Transmitter "A"
Record. This amount must
always be present.
41-50 Payment Amount 2 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record.
51-60 Payment Amount 3 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record.
61-70 Payment Amount 4 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record.
71-80 Payment Amount 5 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record.
81-90 Payment Amount 6 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record.
91-100 Payment Amount 7 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record.
101-110 Payment Amount 8 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record.
111-120 Payment Amount 9 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record.
121-160 First Payee Name 40 REQUIRED.
Line
161-200 Second Payee Name 40 OPTIONAL.
Line
201-240 Payee Mailing 40 REQUIRED.
Address
241-280 Payee City, State 40 REQUIRED.
and Zip Code
281-358 Blank 78 ENTER BLANKS.
359-360 State Code 2 REQUIRED.
SEC. 7. END OF PAYER "C" RECORD
.01 The End of Payer "C" Record is a summary record for a Type of Return 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 Type of Return for a given 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.
RECORD NAME: END OF PAYER "C" RECORD
Disk
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "C".
2-7 Number of Payees 6 REQUIRED. Enter the number of
payees covered by the payer on
this file. Right justify and
zero fill.
8-19 Control Total 1 12 REQUIRED. Enter accumulated
totals from Payment Amount 1.
Right justify and zero fill
each Control Total amount. If
less than nine amount fields
are being reported, zero fill
unused Control Total fields.
Control Total 2 through Control Total 9 are OPTIONAL. If
any corresponding Payment Amount fields are present in the
Payee "B" Records, accumulate into the appropriate Control
Total field. Zero fill unused Control Total fields.
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
92-103 Control Total 8 12
104-115 Control Total 9 12
--------------------------------------------------------------------
116-360 Blank 245 ENTER BLANKS.
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, used ONLY when State Reporting approval has been granted. 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 "A" Record.
.03 There MUST be a separate "K" Record for each state being reported.
RECORD NAME: STATE TOTALS "K" RECORD
Disk
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 1 12 REQUIRED. Enter accumulated
total from Payment Amount 1.
Right justify and zero fill
each Control Total amount. If
less than nine amount fields
are being reported, zero fill
unused Control Total fields.
Control Total 2 through Control Total 9 are OPTIONAL. If
any corresponding Payment Amount fields are present in the
Payee "B" Records, accumulate into the appropriate Control
Total field. Zero fill unused Control Total fields.
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
92-103 Control Total 8 12
104-115 Control Total 9 12
116-358 Reserved 243 Reserved for Internal Revenue
Service use. ENTER BLANKS
359-360 State Code 2 REQUIRED. Enter the code for
the state to receive the
information.
SEC. 9. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and disks in the entire file.
.02 This record should be written after the last "C" Record (or "K" Record, when applicable).
RECORD NAME: END OF TRANSMISSION "F" RECORD
Disk
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 Packs 3 REQUIRED. Enter the total
number of packs in the
transmission. Right justify
and zero fill.
9-30 Zero 22 REQUIRED. ENTER ZEROES.
31-360 Blank 330 ENTER BLANKS.
SEC. 10. DISK LAYOUTS
.01 The following charts show, by type of file, the record types to be used in the 1st and 2nd records after the Header Label and the last three records for each payer for each type of return written on a disk pack prior to the trailer label. /*/
.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.
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 pack A B B C 1 F
Single payer, multiple packs:
Pack 1 A B B B B
Last pack B B B C 2 F
Multiple payers, single pack:
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
packs; first payer's
records splits between
pack 1 and 2; second
payer's records split
between pack 2 and
pack 3:
Pack 1: Payer 1 A B B B B
Pack 2:
Payer 1 B B B B C 2
Payer 2 A B B B B
Pack 3:
Payer 2 B B B B C 2
Payer 3 A B B B C 1
Pack 4: Payer 4 A B B C 1 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last pack B B B C 2 F
File 2: Payer 2:
Pack 1 A B B B B
Last pack B B B C 2 F
1 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Type of Return for
this payer on this pack.
2 Must contain "Number of Payees" and "Control Totals"
summarizing all Payee "B" Records written for this Type of Return for
this payer on this pack and on prior pack(s).
/*/ When more than one Type of Return (file) is reported on a
disk pack, there will be a corresponding increase in the series of
"A", "B--B" and "C" records since, within a disk pack, a file is
equivalent to an "A" record, a series of "B" records and a "C" record
for a single payer.
SEC. 11. EFFECT ON OTHER REVENUE PROCEDURES
.01 Rev. Proc. 82-47 is superseded.
.02 Rev. Proc. 83-28 is superseded. Rev. Proc. 83-28 is in effect for reporting state income tax refunds for Tax Year 1982 only.
SEC. 12. RECORD LAYOUTS-FORM 1099-B
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
SEC. 13. RECORD LAYOUTS-ALL OTHER FORM 1099 RETURNS
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
PART D. DISKETTE SPECIFICATIONS
SECTION 1. GENERAL
.01 The diskette 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 To be compatible, a diskette file must meet the following specifications in total:
(a) 8 inches in diameter
(b) recorded in basic data exchange mode
(c) contain 77 tracks of which:
(1) Track 0 is the index track
(2) Tracks 1 through 73 are data
(3) Track 74 is unused
(4) Tracks 75 and 76 are alternate data tracks.
(d) each Track must contain 26 sectors
(e) each Sector must contain 128 bytes
(f) data must be recorded on only one side of the diskette
(g) an IBM 3741 compatible diskette would meet the above specifications. Other types of diskettes would have to be tested to determine acceptability.
SEC. 2. PAYER/TRANSMITTER "A" RECORD
.01 Identifies the payer and transmitter of the diskette 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.
.02 The number of "A" Records appearing on a diskette 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 diskette, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record. A single diskette 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.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "1". It is
used to sequence the sectors
making up a Service Record.
2 Record Type 1 REQUIRED. Enter "A".
3 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 1983, enter "3").
Must be incremented each year.
4-6 Diskette Number 3 OPTIONAL. Serial number
assigned by the Transmitter to
each diskette starting with
001. If no entry is made,
enter blanks.
7-15 Payer's Federal 9 REQUIRED. Must be the valid
EIN 9-digit number assigned to the
payer by the Internal Revenue
Service. DO NOT ENTER HYPHENS,
ALPHA CHARACTERS, ALL 9's OR
ALL ZEROES.
16 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
17 Combined 1 REQUIRED. Enter the
Federal/State appropriate code from the
Filer table below. Prior approval is
required and the consent to
release tax information to the
states must be on file with
the Internal Revenue Service
for those states Participating
in the Combined Federal/State
Filing Program.
Code Meaning
1 Participating in the
Combined Federal/State
Filing Program.
b Not participating.
18 Type of Return 1 REQUIRED. Enter appropriate
code from table below:
Type of Return Code
1099-ASC S
1099-ASC
(nominee/middleman) T
1099-B B
1099-B
(nominee/middleman) C
1099-DIV 1
1099-DIV
(nominee/middleman) 2
1099-G F
1099-G
(nominee/middleman) K
1099-INT 6
1099-INT
(nominee/middleman) M
1099-MISC A
1099-MISC
(nominee/middleman) G
1099-OID D
1099-OID
(nominee/middleman) H
1099-PATR 7
1099-PATR
(nominee/middleman) 8
1099-R 9
5498 L
19-27 Amount Indicators 9 REQUIRED. The amount
indicators entered for a given
type of return indicates
type(s) of payment(s) which
were made. Example: If
position 18 of the
Payer/Transmitter "A" Record
is "6" (for 1099-INT) and
positions 19-27 are
"24bbbbbbb", this indicates
that 2 payment amount fields
are present in all of the
following Payee "B" Records.
The 1st field represents
Amount of forfeiture and the
2nd represents Foreign tax
paid. Enter the Amount
Indicators in ASCENDING
SEQUENCE, left justify,
filling unused positions with
blanks.
Amount Indicators For Reporting Payments on Form
Form 1099-ASC or 1099-ASC:
1099-ASC (nominee/
middleman) Amount
Code Amount Type
1 Interest on All Savers
Certificates
2 Interest not
qualifying for
exclusion
3 Amount of forfeiture
4 1982 qualified
interest disqualified
in 1983 Example: If
position 18 of the
Payer/Transmitter "A"
Record is "S" or "T"
(for 1099-ASC or 1099-
ASC (nominee/
middleman), and
positions 19-27 are
"1234bbbbb", this
indicates that 4
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Interest on
All-Savers
Certificates; the 2nd
field represents
Interest not
qualifying for
exclusion, that is, if
the All-Savers
Certificate was cashed
in prematurely; the
3rd field represents
Amount of forfeiture
and would only be used
if the All-Savers
Certificates was
cashed in prematurely;
the 4th field
represents 1982
qualified interest
disqualified
(withdrawn
prematurely) in 1983.
Note: If amount code 4
is present in the
Payer/Transmitter "A"
Record, do not
subtract the
corresponding amount
in the Payee "B"
Record from any other
amount in the Payee
"B" Record.
Amount Indicators For Reporting Payments on Form
Form 1099-B or 1099-B:
1099-B (nominee/
middleman) Amount
Code Amount type
2 Stocks, bonds, etc.
(For Forward Contracts
see NOTE below.)
3 Bartering
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR
1983)
6 Profit or (loss)
realized 7/1/83
through 12/31/83
7 Unrealized profit or
(loss) on open
contracts--end of
prior year NOT TO BE
USED FOR TAX YEAR
1983)
8 Unrealized profit or
(loss) on open
contracts 12/31/83
9 Aggregate profit or
(loss) (NOT TO BE USED
FOR TAX YEAR 1983)
Example: If position
18 of the Payer/
Transmitter "A" Record
is "B" or "C" (for
1099-B or 1099-B
(nominee/middleman))
and positions 19-27
are "268bbbbbb", this
indicates that 3
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Stocks,
bonds, etc.; the 2nd
field represents
Profit or (loss)
realized 7/1/83
through 12/31/83; the
3rd field represents
Unrealized profit or
(loss) on open
contracts 12/31/83.
NOTE: The payment
Amount Field
associated with this
Amount Indicator may
be used to represent a
(loss) when the
reporting is for
Forward Contracts.
Refer to Payee "B"
Record-General Field
Descriptions, Payment
Amount Fields.
Amount Indicators For Reporting Payments on Form
Form 1099-DIV or 1099-DIV:
1099-DIV (nominee/
middleman) Amount
Code Amount Type
1 Gross dividends and
other distributions on
stock
2 Dividends qualifying
for exclusion
3 Dividends not
qualifying for
exclusion
4 Federal income tax
withheld
5 Capital gain
distributions
6 Nontaxable
distributions (if
determinable)
7 Foreign tax paid (if
eligible for foreign
tax credit)
8 Cash liquidation
distributions
9 Non-cash liquidation
distributions (Show
fair market value)
Example: If position
18 of the Payer/
Transmitter "A" Record
is "1" or "2" (for
1099-DIV or 1099-DIV
(nominee/middleman))
and positions 19-27
are "15bbbbbbb", this
indicates that 2
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Gross
dividends other
distributions on
stock; the 2nd,
Capital gain
distributions.
Amount Indicators For reporting Payments on Form
Form 1099-G or 1099-G:
1099-G (nominee/
middleman) Amount
Code Amount Type
1 Unemployment
compensation
2 Income tax refunds
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR
1983)
5 Discharge of
indebtedness
6 Taxable grants
7 Agriculture payments
Example: If position
18 of the Payer/
Transmitter "A" Record
is "F" or "K" (for
1099-G or 1099-G
(nominee/middleman))
and positions 19-27
are "125bbbbbb", this
indicates that 3
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents
Unemployment
compensation; the 2nd,
Income tax refunds;
and the 3rd, Discharge
of indebtedness.
Amount Indicators For Reporting Payments on Form
Form 1099-INT or 1099-INT:
1099-INT (nominee/
middleman) Amount
Code Amount Type
1 Earnings from savings
and loan associations,
credit unions, bank
deposits, bearer
certificates of
deposit, etc.
2 Amount of forfeiture
3 Federal income tax
withheld
4 Foreign tax paid (if
eligible for foreign
tax credit)
Example: If position
18 of the Payer/
Transmitter "A" Record
is "6" or "M" (for
1099-INT or 1099-INT
(nominee/middleman)),
and positions 19-27
are "14bbbbbbb", this
indicates that 2
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Earnings
from savings and loan
associations, credit
unions, bank deposits,
bearer certificates of
deposit, etc.; the
2nd, Foreign tax paid.
Note: Do not subtract
the amount for code 4
from the amount in
code 1.
Amount Indicators For Reporting Payments on Form
Form 1099-MISC or 1099-MISC:
1099-MISC
(nominee/ Amount
middleman) Code Amount Type
1 Rents
2 Royalties
3 Prizes and awards
4 Federal income tax
withheld (NOT TO BE
USED FOR TAX YEAR
1983)
5 Fishing boat proceeds
6 Medical and health
care payments
7 Nonemployee
compensation
8 Direct sales indicator
(see NOTE)
Example: If position
17 of the Payer/
Transmitter "A" Record
is "A" or "G" (for
1099-MISC or 1099-
MISC (nominee/
middleman)) and
positions 19-27 are
"3bbbbbbbb", this
indicates that 1
payment amount field
is present in all the
following Payee "B"
Records. This field
represents Prizes and
awards.
NOTE: Use for direct
sales reporting of
sales to the payee of
consumer products on a
buy-sell, deposit-
commission, or any
other basis for
resale, if such sales
have amounted to
$5,000 or more. Since
this reflects an
"indicator" field and
not an "amount" field,
the appropriate
Payment Amount Field
in the Payee "B"
Record MUST be
reflected as
0000000100.
Amount Indicators For Reporting Payments on Form
Form 1099-OID or 1099-OID:
1099-OID (nominee/
middleman) Amount
Code Amount Type
1 Total original issue
discount
2 Stated interest
3 Amount of forfeiture
4 Federal income tax
withheld
Example: If position
18 of the Payer/
Transmitter "A" Record
is "D" or "H" (for
1099-OID or 1099-OID
(nominee/middleman)),
and positions 19-27
are "134bbbbbb", this
indicates that 3
payment amount fields
are present in all the
Payee "B" Records
following. The 1st
field represents Total
original issue
discount; the 2nd,
Amount of forfeiture;
and the 3rd, Federal
income tax withheld.
Amount Indicators For Reporting Payments on Form
Form 1099-PATR or 1099-PATR:
1099-PATR
(nominee/ Amount
middleman) Code Amount Type
1 Patronage dividends
2 Nonpatronage
distributions
3 Per unit retain
allocations
4 Federal income tax
withheld
5 Redemption of
nonqualified notices
and retain allocations
6 Investment credit
7 Energy investment
credit
8 Jobs credit
Example: If position
18 of the Payer/
Transmitter "A" Record
is "7" or "8" (for
1099-PATR or 1099-
PATR (nominee/
middleman)) and
positions 19-27 are
"134bbbbbb", this
indicates that 3
payment 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,
Federal income tax
withheld.
Note: The amounts
shown for Amount Codes
6, 7, 8 must be
reported to the payee.
However, since these
amounts are not
taxable they need not
be reported to the
Service.
Amount Indicators For reporting Payments on Form
Form 1099-R 1099-R:
Amount
Code Amount Type
1 Amount includible as
income (add boxes 2
and 3)
2 Capital gain (for
lump-sum distributions
only)
3 Ordinary income
4 Federal income tax
withheld
5 Employee contributions
to profit-sharing or
retirement plans
6 Amount of IRA
distributions
8 Net unrealized
appreciation in
employer's securities
9 Other
Example: If position
18 of the Payer/
Transmitter "A" Record
is "9" (for 1099-R)
and positions 19-27
are "1345bbbbb", this
indicates that 4
payment amount fields
are present in all the
following Payee "B"
Records. The 1st field
represents Amount
includible as income;
the 2nd, Ordinary
income; the 3rd,
Federal income tax
withheld; and the 4th,
Employee contributions
to profit-sharing or
retirement plans.
Note: If you are
reporting IRA
distributions using
amount code 6, only
two amount code "4"
may also be present in
Amount Indicators, all
others must be blank.
Also, only two Payment
Amounts may be present
in the Payee "B"
Record.
Amount Indicators For Reporting Payments on Form
Form 5498 5498:
Amount
Code Amount Type
1 Type IRA or SEP
contributions
28 Payee "B" Record 1 REQUIRED. Enter the
Surname Indicator appropriate code from the
table below:
Code Usage
1 The payee's surnames
appear first in the
First Payee Name Line of
the Payee "B" Record.
2 The payees' surnames
appear last.
b Business and individual
entities are contained
in the file.
29-31 "A" Record Length 3 REQUIRED. Enter the number of
positions allowed for the "A"
Record. Recommend 360.
32-34 "B" Record Length 3 REQUIRED. Enter the number of
positions allowed for the "B"
Record. Recommend 360.
35 Blank 1 ENTER BLANK.
36-40 Transmitter 5 REQUIRED. Enter the 5 digit
Control Code Transmitter Control Code
assigned by the Internal
Revenue Service.
41 Blank 1 ENTER BLANK.
42-121 Payer Name 80 REQUIRED. Enter the name of
the payer in the manner in
which it is used in normal
business. Any extraneous
information must be deleted
from the name line. Left
justify and fill with blanks.
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED. Must be a "2". Used
to sequence the sectors making
up a Service Record.
2 Record Type 1 REQUIRED. Enter "A". Must be
the second position of each
PAYER/TRANSMITTER Record.
3-42 Payer Mailing 40 REQUIRED. Enter the mailing
Address address of the payer. Left
justify and fill with blanks.
43-82 Payer City, State 40 REQUIRED. Enter the city,
and Zip Code state and zip code of the
payer. Left justify and fill
with blanks.
83-128 Blank 46 ENTER BLANKS.
Additionally, if the Payer and the Transmitter are the same, the "A"
Record may be terminated with Sector 2 as described above. However,
if the Payer and the Transmitter are not the same or the Transmitter
includes files for more than one payer, the following items are
required.
SECTOR 2
83-122 First Name Line of 40 REQUIRED. Enter the name of
Transmitter the transmitter in the manner
in which it is used in normal
business. The name of the
transmitter must be constant
through the entire file. Left
justify and fill with blanks.
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED. Must be a "3". Used
to sequence the sectors making
up a Service Record.
2 Record Type 1 REQUIRED. Enter "A". Must be
the second position of each
PAYER/TRANSMITTER Record.
3-42 Second Name Line 40 Enter the 2nd name line of the
of Transmitter Transmitter. Left justify and
fill with blanks. Include but
leave blank if not required.
43-82 Transmitter 40 REQUIRED. Enter the mailing
Mailing Address address of the transmitter.
Left justify and fill with
blanks.
83-122 Transmitter City, 40 REQUIRED. Enter the city,
State and Zip Code state, and zip code of the
transmitter. Left justify and
fill with blanks.
123-128 Blank 6 ENTER BLANKS.
SEC. 3. PAYEE "B" RECORDS-GENERAL FIELD DESCRIPTIONS
.01 This section contains the general payment record from individual statements. For specific Payee "B" Record descriptions, refer to the following:
(a) SEC. 4. PAYEE "B" RECORD-FORM 1099-B
(b) SEC. 5. PAYEE "B" RECORD-ALL OTHER FORM 1099 RETURNS
.02 The Payee Record contains the payment record from individual statements. When filing information returns on diskette(s) the format for the Payee Record ("B" Record) will vary in relation to the number of payment fields as indicated by the Amount Indicators in positions 19 through 27 of the PAYER/TRANSMITTER ("A" Record). In most instances each Payee Record ("B" Record) will be composed of two sectors on the diskette with positions 1 through 41 of the first sector being a constant format and the variance occurring in positions 42 through 128 of the first sector and the entire second sector. In those instances where more than five payment fields are reported each Payee Record ("B" Record) will be composed of three sectors on the diskette with positions 1 through 41 of the first sector being a constant format and the variance occurring in positions 42 through 128 of the first sector and the entire second and third sectors.
.03 All payee records must contain correct payee name and address information entered in the fields prescribed in this section. Any records containing an invalid taxpayer identifying number (SSN or EIN) and having no address data present will be returned for correction.
.04 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's 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.
.05 If payers are unable to provide the first four characters of the surname, the specifications permit the submission of statements on magnetic diskette with the Name Control Field left blank; however, compliance with the following will facilitate the Service computer programs in generating 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 the 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.
.06 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 diskette to state or local governments.
.07 Those filers participating in the Combined Federal/State Filing Program must have 128 position sectors. Positions 127-128 in the Payee Record Sector 2 or 3 must contain the state code of the state to receive the information. DO NOT CODE FOR THE STATES UNLESS PRIOR APPROVAL TO PARTICIPATE HAS BEEN GRANTED BY THE SERVICE.
RECORD NAME: PAYEE "B" RECORD
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Sequence 1 Must be a "1". It is used to
sequence the sectors making up
a Service PAYEE Record.
2 Record Type 1 REQUIRED. Enter "B". Must be
the second position of each
PAYEE Record.
3-4 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
1983 enter "83"). Must be
incremented each year.
5 Document Specific 1 REQUIRED for Forms 1099-R,
Code 1099-MISC and 1099-G. For Form
1099-R, enter the appropriate
value for the Category of
Distribution. Form 1099-MISC,
enter the appropriate value
for Direct Sales. For Form
1099-G, enter the Year of
income tax refund. FOR ALL
OTHER FORMS, ENTER BLANK.
Category of Use only for reporting on Form
Distribution (Form 1099-R to identify the
1099-R only) category of distribution.
Enter the applicable code from
the table below. Code 7 below
is not required for Amount
Indicators 1, 2 and 3.
Category Code
Premature distribution 1
(other than Category of
Distribution codes 2,
3, 4, or 5)
Rollover 2
Disability 3
Death 4
Prohibited transaction 5
Other 6
Normal Distributions 7
Excess contributions 8
refunded plus earnings
on such excess
contributions
Transfers to an IRA for 9
a spouse due to a
divorce
Direct Sales (Form Use only for direct sales
1099-MISC only) reporting on Form 1099-MISC.
If sales to the payee of
consumer products on a buy-
sell, deposit-commission, or
any other basis for resale,
have amounted to $5,000 or
more, ENTER "1". Otherwise,
enter zero.
Refund is for Tax Use only for reporting the
Year (Form 1099-G Year of Refund on Form
only) 1099-G. Enter the right most
digit of the tax year for
which the refund applies (e.g.
if the refund was for tax year
1982, enter "2").
6-7 Blank 2 ENTER BLANKS. (Reserved for
Service use).
8-11 Name Control 4 OPTIONAL. Enter the first 4
letters of the surname of the
payee. Surnames 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.
12 Type of TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
diskette positions 13-21 as
either an Employer
Identification Number, a
Social Security Number, or the
reason no number is shown.
Enter the appropriate code
from the table below:
Type
of TIN TIN Type of Account
1 EIN A business or an
organization
2 SSN An individual
9 SSN The payee is a
foreign
individual and an
SSN is provided
b N/A A Taxpayer
Identification
Number is
required but
unobtainable due
to legitimate
cause; e.g.
number applied
for but not
received.
13-21 Taxpayer 9 REQUIRED. Enter the valid
Identification 9-digit Taxpayer
Number Identification Number of the
payee (SSN or EIN, as
appropriate). Where an
identification number has been
applied for but not received
or where there is any other
legitimate cause for not
having an identification
number, enter blanks.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9'S OR ALL
ZEROS.
22-31 Payer's Account 10 OPTIONAL. Payer may use this
Number for Payee field to enter the payee's
account number. Although this
item is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise. DO NOT ENTER
a Taxpayer Identification
Number in this field.
Payment Amount The number of payment amounts
Fields is dependent on the number of
Amount Indicators present in
positions 19-27 of the "A"
Record. Each payment amount
field must contain 10 numeric
characters. Do not provide a
payment amount field when the
corresponding Amount Indicator
in the Payer/Transmitter "A"
Record is blank. Each payment
amount must be entered in
dollars and cents. Do not
enter dollar signs, commas,
decimal points, or NEGATIVE
PAYMENTS (except those items
that reflect a (loss) on Form
1099-B must be negative
overpunched in the units
position).
Example: If the Amount
Indicators are reflected as
"123bbbbbb", the Payee "B"
Records should have only 3
payment amount fields. If
Amount Indicators are
reflected as "12367bbbb", the
"B" Records should have 5
payment amount fields. Payment
amounts MUST be right-
justified and unused portions
MUST be zero-filled.
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
52-61 Payment Amount 3 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
62-71 Payment Amount 4 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
72-81 Payment Amount 5 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
82-91 Payment Amount 6 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
92-101 Payment Amount 7 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
102-111 Payment Amount 8 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
112-121 Payment Amount 9 10 This amount is identified by
the indicator in position 27
of the Payer/Transmitter "A"
Record. If position 27 is
blank, do not provide for this
payment amount.
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 Must be a "2". Used to
sequence the sectors making up
a Service PAYEE Record.
2 Record Type 1 Enter "B". Must be the second
position of each PAYEE Record.
3-42 First Payee Name 40 REQUIRED. Enter the name of
Line the payee whose taxpayer
identifying number appears in
positions 13-21 of Sector 1
above. If fewer than 40
characters are required, left
justify and fill unused
positions with blanks. If more
space is required, utilize the
Second Payee Name Line field
below. If there are multiple
payees, only the name of the
payee whose Taxpayer
Identification Number has been
provided can be entered in
this field. The names of the
other payees may be entered in
the Second Payee Name Line
Field. The order in which the
payee's name appears in this
field must correspond with the
surname indicator entered in
diskette position 28 of the
Payer/Transmitter "A" Record.
No descriptive or other data
is to be entered in this
field.
43-82 Second Payee Name 40 If the payee name requires
Line more space than is available
in the First Payee Name Line,
enter the remaining portion of
the 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
Identification Number in
positions 13-21 of Sector 1
above. Left justify and fill
unused positions with blanks.
Fill with blanks if field is
not required.
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left justify
and fill unused positions with
blanks. Address must be
present. This field must not
contain any data other than
the payee's mailing address.
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 Must be "3". Used to sequence
the sectors making up a
Service PAYEE Record.
2 Record Type 2 Enter "B". Must be the second
position of each PAYEE Record.
3-42 Payee City, State 40 REQUIRED. Enter the city,
and Zip Code state and Zip Code of the
payee, in that sequence. Use
U.S. Postal Service
abbreviations for states. Left
justify and fill unused
positions with blanks. City,
state and Zip code must be
present.
43-85 Blank 43 ENTER BLANKS.
86 Date of Sale 1 REQUIRED. FOR FORM 1099-B
Indicator ONLY. Enter appropriate
indicator from table below:
Indicator Usage
S Date of Sale is the
actual settlement
date
b Date of Sale is the
trade date or this
is an aggregate
transaction
For all other Form 1099
returns, ENTER BLANK.
87-92 Date of Sale 6 REQUIRED FOR FORM 1099-B ONLY.
Enter the trade date or the
actual settlement date of the
transaction in the format
MMDDYY. Enter blanks if this
is an aggregate transaction.
For all other Form 1099
returns, ENTER BLANKS.
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP number of the
items reported for Amount
Indicator "2" (Stocks, bonds,
etc.). Enter blanks if this is
an aggregate transaction. For
all other Form 1099 returns,
ENTER BLANK.
101-126 Description 26 REQUIRED FOR FORM 1099-B ONLY.
Enter a brief description of
the item or services for which
the proceeds are being
reported. If fewer than 26
characters are required, left
justify and fill unused
positions with blanks. For
regulated futures contracts,
enter the customer account
number. ENTER BLANKS if this
is an aggregate transaction.
For all other Form 1099
returns, ENTER BLANKS.
127-128 State Code 2 REQUIRED FOR ALL OTHER FORM
1099 RETURNS if this payee
record is to be forwarded to a
state agency as part of the
Combined Federal/State Filing
Program. See Part A, SEC.
13.05 for a list of valid
state codes. For those states
NOT participating in this
program, ENTER BLANKS.
SEC. 4. PAYEE "B" RECORD--FORM 1099-B
.01 Contains the specific payment record for Form 1099-B.
.02 Refer to SEC. 3, PAYEE "B" RECORD-GENERAL FIELD DESCRIPTIONS for actual element descriptions.
RECORD NAME: PAYEE "B" RECORD
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/ Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
52-61 Payment Amount 3 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
62-71 Payment Amount 4 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
72-81 Payment Amount 5 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
82-91 Payment Amount 6 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
92-101 Payment Amount 7 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
102-111 Payment Amount 8 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
112-121 Payment Amount 9 10 This amount is identified by
the indicator in position 27
of the Payer/Transmitter "A"
Record. If position 27 is
blank, do not provide for this
payment amount.
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-42 Payee Cit, State 40 REQUIRED.
and Zip Code
43-85 Blank 43 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
FOLLOWING ARE EXAMPLES OF FORMATS FOR COMPLETING THE PAYEE "B"
RECORD FOR FORM 1099-B. USE THE APPROPRIATE FORMAT AS REQUIRED:
PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-81 First Payee Name 40 REQUIRED.
Line
82-121 Second Payee Name 40 REQUIRED.
Line
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-42 Payee Mailing 40 REQUIRED.
Address
43-82 Payee, City, State, 40 REQUIRED.
and Zip Code
83-85 Blank 3 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blanks 2 ENTER BLANKS.
PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM 1099-B
Diskette
Position Element Name Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of Payer/
Transmitter "A" Record.
52-91 First Payee Name 40 REQUIRED.
Line
92-128 Blank 37 ENTER BLANKS.
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-42 Second Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee, City, State, 40 REQUIRED.
and Zip Code
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-85 Blank 83 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING THREE PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1, of the Payer/
Transmitter "A" Record.
62-101 First Payee Name 40 REQUIRED.
Line
102-128 Blank 27 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Second Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee City, State, 40 REQUIRED.
and Zip Code
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-85 Blank 83 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank ENTER BLANKS.
PAYEE "B" RECORD (USING FOUR PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of the Payer/
Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1, of the Payer/
Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1, of the Payer/
Transmitter "A" Record.
72-111 First Payee Name 40 REQUIRED.
Line
112-128 Blank 17 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Second Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee City, State 40 REQUIRED.
and Zip Code
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-85 Blank 83 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blanks 2 ENTER BLANKS.
PAYEE "B" RECORD (USING FIVE PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of the Payer/
Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1, of the Payer/
Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1, of the Payer/
Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1, of the Payer/
Transmitter "A" Record.
82-121 First Payee Name 40 REQUIRED.
Line
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Second Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee City, State 40 REQUIRED.
and Zip Code
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-85 Blank 83 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING SIX PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the Payer/
Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the Payer/
Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the Payer/
Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the Payer/
Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the Payer/
Transmitter "A" Record.
92-128 Blank 37 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-85 Blank 43 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING SEVEN PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-101 Payment Amount 7 10 This amount is identified by
the amount code in position
25, Sector 1 of the
Payer/Transmitter "A" Record.
102-128 Blank 27 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-85 Blank 43 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING EIGHT PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present..
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-101 Payment Amount 7 10 This amount is identified by
the amount code in position
25, Sector 1 of the
Payer/Transmitter "A" Record.
102-111 Payment Amount 8 10 This amount is identified by
the amount code in position
26, Sector 1 of the
Payer/Transmitter "A" Record.
112-128 Blank 17 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-85 Blank 43 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
PAYEE "B" RECORD (USING NINE PAYMENT AMOUNT FIELDS)
FORM 1099-B
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-101 Payment Amount 7 10 This amount is identified by
the amount code in position
25, Sector 1 of the
Payer/Transmitter "A" Record.
102-111 Payment Amount 8 10 This amount is identified by
the amount code in position
26, Sector 1 of the
Payer/Transmitter "A" Record.
112-121 Payment Amount 9 10 This amount is identified by
the amount code in position
27, Sector 1 of the
Payer/Transmitter "A" Record.
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-85 Blank 43 ENTER BLANKS.
86 Date of Sale 1 REQUIRED.
Indicator
87-92 Date of Sale 6 REQUIRED.
93-100 CUSIP No. 8 REQUIRED.
101-126 Description 26 REQUIRED.
127-128 Blank 2 ENTER BLANKS.
SEC. 5. PAYEE "B" RECORD-ALL OTHER FORM 1099 RETURNS
.01 Contains the specific payment record for all other Form 1099 returns.
.02 Refer to SEC. 3 PAYEE "B" RECORD-GENERAL FIELD DESCRIPTIONS for actual element descriptions.
RECORD NAME: PAYEE "B" RECORD
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the indicator in position 20
of the Payer/Transmitter "A"
Record. If position 20 is
blank, do not provide for this
payment amount.
52-61 Payment Amount 3 10 This amount is identified by
the indicator in position 21
of the Payer/Transmitter "A"
Record. If position 21 is
blank, do not provide for this
payment amount.
62-71 Payment Amount 4 10 This amount is identified by
the indicator in position 22
of the Payer/Transmitter "A"
Record. If position 22 is
blank, do not provide for this
payment amount.
72-81 Payment Amount 5 10 This amount is identified by
the indicator in position 23
of the Payer/Transmitter "A"
Record. If position 23 is
blank, do not provide for this
payment amount.
82-91 Payment Amount 6 10 This amount is identified by
the indicator in position 24
of the Payer/Transmitter "A"
Record. If position 24 is
blank, do not provide for this
payment amount.
92-101 Payment Amount 7 10 This amount is identified by
the indicator in position 25
of the Payer/Transmitter "A"
Record. If position 25 is
blank, do not provide for this
payment amount.
102-111 Payment Amount 8 10 This amount is identified by
the indicator in position 26
of the Payer/Transmitter "A"
Record. If position 26 is
blank, do not provide for this
payment amount.
112-121 Payment Amount 9 10 This amount is identified by
the indicator in position 27
of the Payer/Transmitter "A"
Record. If position 27 is
blank, do not provide for this
payment amount.
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee 40 REQUIRED.
Mailing
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 4 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-126 Blank 84 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
FOLLOWING ARE EXAMPLES OF FORMATS FOR COMPLETING THE PAYEE "B" RECORD FOR ALL OTHER FORM 1099 RETURNS. USE THE APPROPRIATE FORMAT AS REQUIRED:
PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-81 First Payee Name 40 REQUIRED.
Line
82-121 Second Payee Name 40 REQUIRED.
Line
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-42 Payee Mailing 40 REQUIRED.
Address
43-82 Payee, City, 40 REQUIRED.
State, and Zip
Code
83-126 Blank 44 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING TWO PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of
Payer/Transmitter "A" Record.
52-91 First Payee Name 40 REQUIRED.
Line
92-128 Blank 37 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 2 REQUIRED.
3-42 Second Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee, City, 40 REQUIRED.
State, and Zip
Code
123-126 Blank 4 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING THREE PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1, of the
Payer/Transmitter "A" Record.
62-101 First Payee Name 40 REQUIRED.
Line
102-128 Blank 27 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Second Payee Name 40
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee City, State, 40 REQUIRED.
and Zip Code
123-126 Blank 4 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING FOUR PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1, of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1, of the
Payer/Transmitter "A" Record.
72-111 First Payee Name 40 REQUIRED.
Line
112-128 Blank 17 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee City, State 40 REQUIRED.
and Zip Code
123-126 Blank 4 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING FIVE PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1, of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1, of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1, of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1, of the
Payer/Transmitter "A" Record.
82-121 First Payee Name 40 REQUIRED.
Line
122-128 Blank 7 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Second Payee Name 40 REQUIRED.
Line
43-82 Payee Mailing 40 REQUIRED.
Address
83-122 Payee City, State 40 REQUIRED.
and Zip Code
123-126 Blank 4 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING SIX PAYMENT AMOUNT FIELDS)
ALL OTHER FOR 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/ Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-128 Blank 37 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-126 Blank 84 ENTER BANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING SEVEN PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-101 Payment Amount 7 10 This amount is identified by
the amount code in position
25, Sector 1 of the
Payer/Transmitter "A" Record.
102-128 Blank 27 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-126 Blank 84 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING EIGHT PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-101 Payment Amount 7 10 This amount is identified by
the amount code in position
25, Sector 1 of the
Payer/Transmitter "A" Record.
102-111 Payment Amount 8 10 This amount is identified by
the amount code in position
26, Sector 1 of the
Payer/Transmitter "A" Record.
112-128 Blank 17 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-126 Blank 84 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
PAYEE "B" RECORD (USING NINE PAYMENT AMOUNT FIELDS)
ALL OTHER FORM 1099 RETURNS
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
SECTOR 1
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-4 Payment Year 2 REQUIRED.
5 Document Specific 1 REQUIRED.
Code
6-7 Blank 2 REQUIRED.
8-11 Name Control 4 REQUIRED.
12 Type of TIN 1 REQUIRED.
13-21 Taxpayer 9 REQUIRED.
Identification
Number
22-31 Payer's Account 10 REQUIRED.
Number for Payee
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of the Payer/Transmitter "A"
Record. This amount must
always be present.
42-51 Payment Amount 2 10 This amount is identified by
the amount code in position
20, Sector 1 of the
Payer/Transmitter "A" Record.
52-61 Payment Amount 3 10 This amount is identified by
the amount code in position
21, Sector 1 of the
Payer/Transmitter "A" Record.
62-71 Payment Amount 4 10 This amount is identified by
the amount code in position
22, Sector 1 of the
Payer/Transmitter "A" Record.
72-81 Payment Amount 5 10 This amount is identified by
the amount code in position
23, Sector 1 of the
Payer/Transmitter "A" Record.
82-91 Payment Amount 6 10 This amount is identified by
the amount code in position
24, Sector 1 of the
Payer/Transmitter "A" Record.
92-101 Payment Amount 7 10 This amount is identified by
the amount code in position
25, Sector 1 of the
Payer/Transmitter "A" Record.
102-111 Payment Amount 8 10 This amount is identified by
the amount code in position
26, Sector 1 of the
Payer/Transmitter "A" Record.
112-121 Payment Amount 9 10 This amount is identified by
the amount code in position
27, Sector 1 of the
Payer/Transmitter "A" Record.
122-128 Blank 17 ENTER BLANKS.
SECTOR 2
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 First Payee Name 40 REQUIRED.
Line
43-82 Second Payee Name 40 REQUIRED.
Line
83-122 Payee Mailing 40 REQUIRED.
Address
123-128 Blank 6 ENTER BLANKS.
SECTOR 3
1 Record Sequence 1 REQUIRED.
2 Record Type 1 REQUIRED.
3-42 Payee City, State 40 REQUIRED.
and Zip Code
43-126 Blank 84 ENTER BLANKS.
127-128 State Code 2 REQUIRED.
SEC. 6. END OF PAYER "C" RECORD
.01 Write this record after the last payee "B" Record following the last Payer/Transmitter "A" Record. A diskette will contain more than one (1) End of Payer "C" Record if the last Payee "B" Record for more than one payer is reported on the same diskette.
.02 Each End of Payer "C" Record must contain a count of the number of Payee "B" Records immediately preceding the End of Payer "C" Record and following the preceding Payer/Transmitter "A" Record under which a Payer is reporting payments for a type of return. To illustrate:
(a) Single diskette; Where all the records of a Payer for a particular type of return are reported on a single diskette, the last preceding Payer/Transmitter "A" Record would be the "A" Record immediately preceding the Payer's Payee "B" Records for which the End of Payer "C" Record has been written.
(b) Multiple diskettes; Where the reporting of a Payer for a particular type of return begins on one diskette and ends on another diskette, the last preceding Payer/Transmitter "A" Record immediately preceding all the Payee "B" Records on the diskette for which the Payer "C" Record has been written.
.03 The End of Payer "C" Record must be followed by a State Totals "K" Record, or new Payer/Transmitter "A" Record for the next Payer, if any, or an End of Transmission "F" Record.
RECORD NAME END OF PAYER "C" RECORD"
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "C". Must be
the 1st character of each END
OF PAYER RECORD.
2-7 Number of Payees 6 REQUIRED. Enter the total
number of payees covered by
the Payer on this diskette.
Right justify and zero fill.
8-19 Control Total 1 12 REQUIRED. Enter grand total of
each payment amount covered by
the Payer on this diskette.
Use one control Total field
for each Payment Amount field.
NOTE: Right justify and zero
fill each Control Total amount
field used.
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
92-103 Control Total 8 12
104-115 Control Total 9 12
116-128 Blank 13 ENTER BLANKS.
NOTE: Use only the number of Control fields required. Those not used
will be zero filled.
SEC. 7. STATE TOTALS "K" RECORDS
.01 The State Totals "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used only when State Reporting approval has been granted.
.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.
RECORD NAME STATE TOTALS "K" RECORD
Diskette
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
payment amount field. Right
justify and zero fill each
control Total amount. If less
than nine amount fields are
being reported, zero fill
unused Control Total fields.
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
92-103 Control Total 8 12
104-115 Control Total 9 12
116-126 Blank 11 ENTER BLANKS.
127-128 State Code 2 REQUIRED. Enter the code for
the state to receive the
information.
SEC. 8. END OF TRANSMISSION "F" RECORD
Write this record after the last End of Payer "C" Record in the file or, when applicable, after the last "K" Record.
END OF TRANSMISSION "F" RECORD
Diskette
Position Field Title Length Entry or Definition
--------------------------------------------------------------------
1 Record Type 1 Enter "F". Must be first
character of End of
Transmission Record.
2-5 Number of Payers 4 Enter total number of payers
for this transmission. Right
justify and zero fill.
6-8 Number of Diskettes 3 Enter total number of
diskettes in this
transmission. Right justify
and zero fill.
9-30 Zero 22 ENTER ZEROES.
31-128 Blank 98 ENTER BLANKS.
SEC. 9. EFFECT ON OTHER REVENUE PROCEDURES
.01 Rev. Proc. 82-48 is superseded.
.02 Rev. Proc. 83-34 is superseded. Rev. Proc. 83-34 is in effect for reporting state income tax refunds for Tax Year 1982 only.
SEC. 10. RECORD LAYOUTS-FORM 1099-B
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
SEC. 11. RECORD LAYOUTS-ALL OTHER FORM 1099 RETURNS
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
- Cross-Reference
26 CFR 601.602: Tax forms and instructions.
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
