Rev. Proc. 86-34
Rev. Proc. 86-34; 1986-2 C.B. 434
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
CONTENTS
PART A. GENERAL
SECTION 1. PURPOSE
SECTION 2. BACKGROUND-PRIOR YEAR CHANGES (TAX YEAR 1985)
SECTION 3. NATURE OF CHANGES-CURRENT YEAR (TAX YEAR 1986)
SECTION 4. WAGE AND PENSION INFORMATION FILED WITH SSA
SECTION 5. APPLICATION FOR MAGNETIC MEDIA REPORTING AND
REQUESTS FOR UNDUE HARDSHIP WAIVERS
SECTION 6. FILING OF MAGNETIC MEDIA REPORTS AND RETENTION
REQUIREMENTS
SECTION 7. FILING DATES
SECTION 8. EXTENSIONS OF TIME TO FILE
SECTION 9. PROCESSING OF MAGNETIC MEDIA RETURNS
SECTION 10. HOW TO FILE CORRECTED RETURNS
SECTION 11. TAXPAYER IDENTIFICATION NUMBERS
SECTION 12. EFFECT ON PAPER RETURNS
SECTION 13. TO CONTACT THE IRS NATIONAL COMPUTER CENTER
PART B. SINGLE DENSITY DISKETTE SPECIFICATIONS
SECTION 1. GENERAL
SECTION 2. DISKETTE HEADER LABEL
SECTION 3. PAYER/TRANSMITTER "A" RECORD
SECTION 4. PAYER/TRANSMITTER "A" RECORD-RECORD LAYOUT
SECTION 5. PAYEE "B" RECORD-GENERAL INFORMATION FOR ALL FORMS
SECTION 6. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORMS 1098,
1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID,
1099 PATR, 1099 R, AND 5498
SECTION 7. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORMS 1098,
1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID,
1099 PATR, 1099 R, AND 5498
SECTION 8. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM 1099 A
SECTION 9. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORM 1099 A
SECTION 10. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM 1099 B
SECTION 11. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORM 1099 B
SECTION 12. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM W 2G
SECTION 13. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORM W 2G
SECTION 14. END OF PAYER "C" RECORD
SECTION 15. END OF PAYER "C" RECORD-RECORD LAYOUT
SECTION 16. STATE TOTALS "K" RECORD
SECTION 17. STATE TOTALS "K" RECORD-RECORD LAYOUT
SECTION 18. END OF TRANSMISSION "F" RECORD
SECTION 19. END OF TRANSMISSION "F" RECORD-RECORD LAYOUT
PART C. DOUBLE DENSITY DISKETTE SPECIFICATIONS
SECTION 1. GENERAL
SECTION 2. PAYER/TRANSMITTER "A" RECORD
SECTION 3. PAYER/TRANSMITTER "A" RECORD-RECORD LAYOUT
SECTION 4. PAYEE "B" RECORD-GENERAL INFORMATION AND FIELD
DESCRIPTIONS FOR FORMS 1098, 1099 DIV, 1099 G,
1099 INT, 1099 MISC, 1099 PATR, 1099 R, AND 5498
SECTION 5. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORMS 1098,
1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID,
1099 PATR, 1099 R, AND 5498
SECTION 6. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM 1099 A
SECTION 7. PAYEE "B" RECORD-RECORD LAYOUT FOR FORM 1099 A
SECTION 8. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM 1099 B
SECTION 9. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORM 1099 B
SECTION 10. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM W 2G
SECTION 11. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORM W 2G
SECTION 12. END OF PAYER "C" RECORD
SECTION 13. END OF PAYER "C" RECORD-RECORD LAYOUT
SECTION 14. STATE TOTALS "K" RECORD
SECTION 15. STATE TOTALS "K" RECORD-RECORD LAYOUT
SECTION 16. END OF TRANSMISSION "F" RECORD
SECTION 17. END OF TRANSMISSION "F" RECORD-RECORD LAYOUT
PART A. -- GENERAL
SECTION 1. PURPOSE
.01 The purpose of this revenue procedure is to provide the requirements and conditions for filing information return Forms 1098, 1099, 5498, and W 2G on 8 inch magnetic diskette. Other revenue procedures provide instructions for filing on magnetic tape, 5 1/4 inch magnetic diskette, and cassette or mini-disk. THIS REVENUE PROCEDURE IS TO BE USED FOR THE PREPARATION OF TAX YEAR 1986 INFORMATION RETURNS ONLY. THIS PROCEDURE IS UPDATED YEARLY TO REFLECT NECESSARY CHANGES. PLEASE READ THIS PUBLICATION CAREFULLY. Specifications for filing the following forms are contained in this procedure:
(a) Form 1098, Mortgage Interest Statement.
(b) Form 1099 A, Information Return for Acquisition or Abandonment of Secured Property.
(c) Form 1099 B, Statement for Recipients of Proceeds from Broker and Barter Exchange Transactions.
(d) Form 1099 DIV, Statement for Recipients of Dividends and Distributions.
(e) Form 1099 G, Statement for Recipients of Certain Government Payments.
(f) Form 1099 INT, Statement for Recipients of Interest Income.
(g) Form 1099 MISC, Statement for Recipients of Miscellaneous Income.
(h) Form 1099 OID, Statement for Recipients of Original Issue Discount.
(i) Form 1099 PATR, Statement for Recipients (Patrons) of Taxable Distributions Received From Cooperatives.
(j) Form 1099 R, Statement for Recipients of Total Distributions From Profit-Sharing, Retirement Plans, Individual Retirement Arrangements, Insurance Contracts, Etc.
(k) Form 5498, Individual Retirement Arrangement Information.
(l) Form W 2G, Statement for Recipients of Certain Gambling Winnings.
Specifications for filing Forms 1042S, 6248, 8027, W 2, and W 2P are contained in separate publications.
.02 Section 1.6045-1(1) of the Income Tax Regulations requires brokers and barter exchanges to use magnetic media to report ALL Form 1099 B data to IRS. THIS REQUIREMENT APPLIES TO BOTH ORIGINAL AND CORRECTED RETURNS. Section 6011(e) of the Internal Revenue Code as amended by the Interest and Dividend Tax Compliance Act of 1983, Pub.L. 98-67, 1983-2 C.B. 352, 359, requires that any person, including corporations, partnerships, individuals, estates, and trusts, required to file more than 50 information returns in the aggregate for payments of certain interest (Forms 1099 INT and 1099 OID), dividends (Form 1099 DIV), or patronage dividends (Form 1099 PATR), for any calendar year, must file such returns on magnetic media. THIS REQUIREMENT APPLIES TO BOTH ORIGINAL AND CORRECTED RETURNS. For example, if you must file 30 Forms 1099 DIV and 25 Forms 1099 INT, filing on magnetic media is required. In addition, for returns filed in 1987 (for tax year 1986), magnetic media reporting is required if you file 500 or more of each of the following forms: Forms W 2, W 2P, W 2G, 1098, 1099 A, 1099 G, 1099 MISC, 1099 R, 5498, 1042S, 6248, and 8027. THIS REQUIREMENT APPLIES TO BOTH ORIGINAL AND CORRECTED RETURNS. Form W 2c is not included in these filing requirements. The 500 or more requirement for these forms will drop to 250 or more for returns filed in 1988 (for tax year 1987) and later years. Forms W 2 and W 2P are filed with the Social Security Administration (SSA), NOT Internal Revenue Service (IRS). At this time, corrected returns filed on Form W 2c with SSA are not required on magnetic media. These requirements shall not apply if you establish that it will cause you undue hardship. Refer to Part A, Sec. 5.
.03 This procedure also provides the requirements and specifications for diskette filing under the Combined Federal / State Filing Program. Refer to Part A, Sec. 14.
.04 The following revenue procedures and publications provide more detailed filing procedures for certain information returns:
(a) 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" provide further information on filing returns with IRS. These instructions are available at IRS offices.
(b) Rev. Proc. 84-24, 1984-1 C.B. 465, regarding preparation of transmittal documents (Forms 1096 and 4804) for information returns.
(c) Rev. Proc. 84-33, 1984-1 C.B. 502, regarding the optional method for agents to report and deposit backup withholding.
(d) Publication 1179, Specifications for Paper Substitutes for Forms 1096, 1098, 1099, 5498, and W 2G.
.05 This procedure supersedes the following revenue procedure: Rev. Proc. 85-47, 1985-37, also published in Publication 1255 (Rev. 9-85), Requirements and Conditions for Filing Information Returns in the Forms 1098, 1099, 5498, and W 2G Series on Magnetic Diskette.
.06 Refer to Part A, Sec. 15 for definitions of terms used in this publication.
SEC. 2. BACKGROUND-PRIOR YEAR CHANGES (TAX YEAR 1985)
DUE TO NUMEROUS LEGISLATIVE AND FORMS CHANGES BETWEEN TAX YEARS 1984 AND 1985, CHANGES WERE NOT LISTED INDIVIDUALLY UNDER THIS SECTION. THE ENTIRE PUBLICATION WAS REVISED. FOR TAX YEAR 1985, SEE REV.PROC. 85-47, 1985-37 FOR SPECIFIC CHANGES.
SEC. 3. NATURE OF CHANGES-CURRENT YEAR (TAX YEAR 1986)
.01 The following changes must be incorporated into your programs for tax year 1986.
.02 GENERAL CHANGES ARE AS FOLLOWS:
(a) The note on the cover and which follows the table of contents was revised to alert filers that their data should be reviewed for accuracy before submission to prevent erroneous notices to the persons for whom reports are filed.
(b) Part A, Sec. 1.02 lists the forms described in this revenue procedure that must be filed on magnetic media. THESE REQUIREMENTS APPLY TO BOTH ORIGINAL AND CORRECTED RETURNS. Corrected returns filed on Form W 2c with SSA are not required at this time on magnetic media.
(c) A note was added to Part A, Sec. 4.01 to alert filers that applications to file Forms W 2 and W 2P on magnetic media are requested from SSA; however, requests for magnetic media related undue hardship waivers and extensions of time to file Forms W 2 and W 2P on magnetic media are requested from the IRS National Computer Center. Waiver requests for these forms must be filed by July 31, 1986, for tax year 1986 for returns to be filed in 1987.
(d) Transmitter Control Codes may be alpha / numeric. This has been noted in several places within the publication.
(e) The dates for submission of "test" files have been revised in Part A, Sec. 5. "Test" files should be submitted between August 15 and December 15 each year. Also, "test" data for the "A" Record must be actual data, not fictitious information.
(f) Part A, Sec. 5.04 has been revised to alert filers that a transmittal Form 4804, 4802 or computer generated substitute must accompany "test" files. The transmittal Form 4804 and 4802 have been updated for 1986. Agencies who produce a computer generated substitute must update their format for these forms. The Form 4804 now includes a checkbox 1 to indicate the type of file (e.g., original, correction, replacement, test).
(g) Part A, Sec. 5 includes new information concerning undue hardship waiver requests. Filers are now required to submit Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media. THIS REQUIREMENT APPLIES TO BOTH ORIGINAL AND CORRECTED RETURNS WITH THE EXCEPTION OF FORM W 2c.
(h) Part A, Sec. 6 has been updated to include the retention requirements for information returns and the new affidavit requirements for transmittal documents.
(i) For documents filed on paper with the appropriate service center, it is no longer necessary to note on the transmittal Form 1096 that a portion of the returns are being filed on magnetic media. This has been deleted from Part A, Sec. 6.07.
(j) Part A, Sec. 6.08 has been reworded to clarify that reports from different branches for one payer, if submitted on the same file, must be consolidated under one "A" Record for each type of information return.
(k) A note has been added to Part A, Sec. 7 that Form 5498 is used to report amounts contributed during or after the calendar year but not later than April 15.
(l) Part A, Sec. 8(h) has been added to inform filers who file extension requests for multiple payers that the request must include a list of all payers and their TINs (SSN or EIN).
(m) Part A, Sec. 10 alerts filers that the magnetic media filing requirements apply to both original and corrected returns with the exception of Form W 2c filed with SSA. Refer to Part A, Sec. 1 for the filing requirements. Corrected returns should be aggregated and submitted as soon as possible but not later than October 1 of each year. Also, corrections should be submitted only for the returns filed in error, not the entire file.
(n) In prior years, diskette position 6 of the "B" Record was used as the corrected return indicator. Part A, Sec. 10.01 indicates that this has now been changed to position 7. The Guidelines in Sec. 10 have also been updated to reflect this change. You must adjust your programs. This change was necessary to facilitate the need for a second position in the "B" Record, Document Specific Code field.
(o) Transmittal Form W 3G is now obsolete. This form was used to transmit paper Forms 1099 R and W 2G. These two forms are now to be transmitted to the service center with Form 1096.
(p) Two new charts were added to the publication last year to provide instructions for filing corrections on magnetic media and on paper forms. Chart 2, Guidelines for Filing Corrected Returns on Paper Forms has been deleted. The instructions for filing corrections on paper forms are now available in the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G."
(q) Part A, Sec. 10, Guidelines have been revised. If a return was filed with NO Payee TIN (SSN or EIN), or the return was filed with an incorrect Payee TIN, only one transaction is now necessary to make the correction.
(r) Part A, Sec. 12 has been completely revised. Refer to this section for specific changes.
(s) Service center addresses have been deleted from this publication. They are available in the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G."
(t) Part A, Sec. 14.02 has been revised to inform filers of the authorization to sign consent Form 6847. Filers who have received approval to file on this program in prior years may be required to resubmit a consent Form 6847 signed by each payer. Refer to Part A, Sec. 14.02 for further information.
(u) The dollar criteria in Table 2 of Part A, Sec. 14 has changed. For the state of Minnesota, Form 5498 must now be reported. Also, two footnotes for Minnesota have now been deleted: $10.01 for Savings and Loan Associations and Credit Unions; and $600.01 for Rents and Royalties.
(v) Acceptable foreign country codes have been added to Part A, Sec. 16 to assist you in developing the address field.
(w) Part B, Sec. 1.04 has been revised to indicate changes made to the external media labels. Form 5064 is the external media label and has been updated for tax year 1986. You must use the updated label for 1986. These will be included in your magnetic media reporting packages.
.03 THE FOLLOWING CHANGES HAVE BEEN MADE TO THE PAYER / TRANSMITTER "A" RECORD:
(a) A note has been added to Part B, Sec. 3.03 to indicate that all alpha characters should be uppercase.
(b) Form 1099 MISC, Amount Code "8," Direct Sales Indicator, NOTE 1, has been clarified.
(c) Form 1099 OID, the title of Amount Code 2 has been changed from "Stated interest," to "Other periodic interest."
(d) Form 1099 R, the term "Insurance Contracts" has been added to the title of the form and insurance premiums has been added to Amount Code "5."
(e) Amount Code "7" has been added to Form 1099 R to report "State income tax withheld."
(f) A note has been added for reporting distributions from KEOGH plans on Form 1099 R.
(g) Form 5498, Amount Code "1" has been changed to report "Regular SEP contributions made in 1986 and 1987 for 1986." The regular SEP contributions have been deleted from Amount Code "3" and now appear separately as Amount Code "1."
(h) Form 5498, the title of Amount Code "4" has been changed to "Life insurance cost included in codes 1 or 3 (for endowment contracts only)."
(i) Amount Code "3" has been added for Form W 2G to report "State income tax withheld."
(j) The First Payer Name Line has been clarified for those reporting Form 1098, "Mortgage Interest Statement." Refer to the First Payer Name Line field description for specific information.
.04 THE FOLLOWING CHANGES HAVE BEEN MADE TO THE PAYEE "B" RECORD:
(a) A note has been added to Part B, Sec. 5.03 concerning invalid addresses.
(b) A note has been added to Part B, Sec. 5.08 to indicate that all alpha characters should be uppercase.
(c) The Document Specific Code field length has been increased from 1 to 2 positions. Diskette positions 5-6 now represent this coding. This change was necessary due to multiple coding required in certain cases for Form 1099 R.
(d) Additional coding and clarification has been added to the Document Specific Code for Form 1099 R. A Code "9" represents PS 58 Costs; Code "P" represents excess contributions refunded plus earnings on such excess contributions taxable in 1985; Code "A" represents distributions that qualify for 10 year averaging; Code "B" represents distributions that qualify for the death benefit exclusion; and Code "C" indicates that the distribution qualifies for both "A" and "B".
(e) The Document Specific Code, Direct Sales indicator has been clarified.
(f) In prior years, diskette position 6 was used as the corrected return indicator. This has now changed to position 7. You must adjust your programs.
(g) Examples have been added to assist you in the development of the Name Control field.
(h) The Type of TIN indicator field has been clarified for those accounts that are questionable. Code "9" has been deleted.
(i) The Payer's Account Number for the Payee field has been clarified.
(j) The First Payee Name Line field description has been clarified for those reporting Form 1098, "Mortgage Interest Statement." Refer to the First Payee Name Line field description for specific information.
(k) The Payee City, Payee State, and Payee ZIP Code are three separate fields. If the payee lives outside of the United States, insert a "1" in position "1" of the Payee City field and spell out the name in the remaining positions. Use the appropriate Country Code as shown in Part A, Sec. 16 in the Payee State field. Some foreign countries utilize alpha characters in the ZIP Code. The use of alpha characters is only acceptable if there is a "1" in position "1" of the Payee City field.
.05 THE FOLLOWING CHANGES HAVE BEEN MADE TO THE END OF PAYER "C" RECORD:
(a) Part B, Sec. 14 clarifies the totals required in the "C" Record.
(b) Part B, Sec. 14.03 provides instructions to assist you in the development of the "C" Record.
.06 THE FOLLOWING CHANGES HAVE BEEN MADE TO THE END OF TRANSMISSION "F" RECORD:
(a) The Number of Payers field name and description have been reworded.
(b) The Number of Reels field description has been reworded.
.07 A new section has been added to the revenue procedure for filers who wish to submit double density 8 inch diskettes which contain sectors of 256 bytes instead of 128 bytes. Refer to Part C, Sec. 1 through Sec. 17 for Field Description and Record Layout information.
SEC. 4. WAGE AND PENSION INFORMATION FILED WITH SSA
.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 SSA, NOT WITH IRS. Applications to file Forms W 2 and W 2P on magnetic media are to be mailed to SSA; however, undue hardship waivers and extensions of time to file Forms W 2 and W 2P are to be requested from the IRS National Computer Center, NOT from SSA. Requests for undue hardship exemption for these two forms must be filed with the IRS National Computer Center by July 31, 1986, for tax year 1986 for returns to be filed in 1987. Refer to Part A, Sec. 13 for the address and Part A, Sec. 5.08 and Sec. 8 for the required information.
.02 SSA will accept magnetic media filing of Forms W 2 and W 2P 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 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 or the SSA Regional Magnetic Media Coordinators.
SEC. 5. APPLICATION FOR MAGNETIC MEDIA REPORTING AND REQUESTS FOR UNDUE HARDSHIP WAIVERS
.01 For purposes of this revenue procedure, the PAYER includes the person making payments, a recipient of mortgage interest payments, a broker, a barter exchange, a trustee or issuer of an IRA, SEP or DEC, or a lender who acquires an interest in secured property or who has reason to know that the property has been abandoned. The TRANSMITTER is the organization preparing the diskette 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. A copy of this form, for your use, is included in this publication. Requests for additional information or forms relating to magnetic media processing should be addressed to the National Computer Center. Beginning January 1, 1986, magnetic media processing was centralized at the National Computer Center. The address is listed in Part A, Sec. 13.
.02 Applications should be filed with the National Computer Center before "test" files are submitted. ("Test" files must be submitted between August 15 and December 15 each year.) IRS will act on an application and notify the applicant, in writing, of authorization to file. A five character alpha / numeric Transmitter Control Code will be assigned and included in an acknowledgement letter within 30 days of receipt of the application. Diskette returns may not be filed with IRS until the application has been approved. Do not enter blanks in the "A" Record Transmitter Control Code field; enter the five character alpha / numeric Transmitter Control Code that is assigned to you by IRS after you have filed an application and it has been approved. Applications for approval to file Forms W 2 and W 2P on magnetic media must be filed with SSA, NOT with IRS. Refer to Part A, Sec. 4.
.03 After you have received approval to file on magnetic media, you do not need to reapply each year; however, notify IRS in writing if:
(a) there are hardware or software changes that would affect the characteristics of the magnetic media submission (e.g., changing from diskette to tape filing or vice versa) a new Transmitter Control Code may be necessary or,
(b) you discontinue filing on magnetic media for a year (your five character alpha / numeric Transmitter Control Code may be reassigned).
If either of these conditions applies to you, you should contact IRS for clarification. In ALL correspondence, refer to your current five character alpha / numeric Transmitter Control Code to assist IRS in locating your files.
.04 IRS will assist new filers with their initial diskette submission by reviewing "test" files submitted in advance of the filing season. The "test" data should be actual data for the "A" Record, not fictitious information. This applies to all records submitted in the "test" file. Approved payers or transmitters should submit "test" files to the National Computer Center. You MUST submit a "test" file in order to participate in the Combined Federal / State Program; however, you are encouraged to submit "test" files if you are a new filer on magnetic media. As a guideline, IRS prefers that all "test" files be submitted between August 15 and December 15 each year. Refer to Part A, Sec. 13 for the address. Do not submit "test" diskettes after December 15. If you are unable to submit your "test" file by this date, you may only send a sample hardcopy printout or diskette dump that shows a sample of each type of record (A, B, C, K, and F) used to the National Computer Center. Clearly mark the hardcopy printout or diskette dump as "TEST DATA" and include identifying information such as name, address, and telephone number of someone familiar with the "test" print or diskette dump who may be contacted to discuss its acceptability. With all "test" data, include a transmittal Form 4804, 4802 or computer generated substitute marked as "TEST DATA" that identifies your five character alpha / numeric Transmitter Control Code and total record and money amounts. The "test" data must be a sample of actual data coded according to the proper revenue procedure. The transmittal Form 4804 and 4802 have been updated for tax year 1986. Agencies who produce a computer generated substitute must include the additional information required on these forms. The Form 4804 now includes a checkbox 1 to indicate the type of file (e.g., original, correction, replacement, test).
.05 If your magnetic media files have been prepared for you in the past by a service agency, and you now have computer equipment compatible with that of IRS and wish to prepare your own files, you must request your own five character alpha / numeric Transmitter Control Code by filing an application, Form 4419, as described above.
.06 If you as an individual or organization are an approved filer on magnetic media and you change your name or the name of your organization, please notify the National Computer Center, in writing, so that your file may be updated to reflect the proper name.
.07 In accordance with section 1.6041-7(b) of the Income Tax Regulations, payments to providers of medical and health care services 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 that will be filing on diskette should be submitted. One five character alpha / numeric Transmitter Control Code may be used for all departments.
.08 Any person required to file original or corrected returns on magnetic media may request a waiver from the filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media, with the IRS National Computer Center if filing on magnetic media would be an undue hardship. Requests for waivers for Forms W 2 and W 2P are due by July 31, 1986, for tax year 1986 for returns to be filed in 1987. For all other returns required to be filed on magnetic media, waiver requests must be filed at least 90 days before the returns are due. This waiver, if approved, will only provide exemption from magnetic media filing for one tax year. Filers may not apply for a waiver for more than one tax year at a time. You must reapply each year that a waiver is necessary. Copies of Form 8508 may be obtained from the IRS National Computer Center. See Part A, Sec. 13 for the address.
.09 Section 1.6045-1(1) of the Income Tax Regulations requires brokers and barter exchanges to use magnetic media in reporting ALL Form 1099 B data to IRS. Generally, NEW brokers and NEW barter exchanges may request an undue hardship exemption by filing a request for waiver with the National Computer Center by the end of the second month following the month in which they became a broker or barter exchange.
.10 All requests for magnetic media related undue hardship exemptions should be submitted to the IRS National Computer Center at least 90 days before the due date of the return except as stated in Sec. 5.09. All magnetic media related undue hardship requests for Forms W 2 and W 2P are to be filed with the IRS National Computer Center, not SSA and must be filed by July 31, 1986, for tax year 1986 for returns to be filed in 1987. Refer to Part A, Sec. 13 for the address.
.11 If you request a waiver from filing on magnetic media and it is approved, do not send a copy of the approved waiver to the service center where you file your paper returns. Keep the waiver for your records. Do not staple, paperclip or use rubberbands on any scannable forms. Paper information returns are read by an optical scanner (OCR) at the service centers.
.12 Waivers are granted on a case-by-case basis and may be approved at the discretion of the National Computer Center. Refer to Part A, Sec. 13 for the address.
.13 If you are required to file on magnetic media but fail to do so, and you do not have an approved waiver on record, you may be subject to a failure to file penalty. Refer to Sec. 6.01 below.
.14 An approved waiver from filing information returns on magnetic media does not provide exemption from filing; you MUST still file your information returns on acceptable paper forms.
.15 A magnetic media reporting package, which includes all the necessary transmittals, labels, and instructions, will be mailed to the last known address of all approved filers each year.
SEC. 6. FILING OF MAGNETIC MEDIA REPORTS AND RETENTION REQUIREMENTS
.01 If you do not file your returns on time, you may be subject to a $50 per document failure to file penalty. If you file without following the instructions in this revenue procedure, you may also be subject to a $50 per document failure to file penalty. The maximum penalty is $50,000. However, there is no maximum penalty for returns of 1099 INT, 1099 OID, 1099 DIV, 1099 PATR, 5498 or if the failure to file is due to intentional disregard of the filing requirements.
.02 Generally, you are now subject to a $50 penalty for each failure to include the payee's correct TIN on an information return unless the payer can demonstrate that the payer met the due diligence requirements. Refer to Part A, Sec. 11.
.03 Rev. Proc. 84-24, 1984-1 C.B. 465, gives detailed information on preparing transmittal documents (Forms 1096 and 4804) for information returns and is available at IRS offices. Specific guidelines are given on how to report the payer's name, address, and TIN on transmittal documents and information returns. Instructions for multiple transmittals and the submission of transmittals by service bureaus or agents are also covered.
.04 THE DISKETTE RECORDS ARE TO BE SUBMITTED TO THE NATIONAL COMPUTER CENTER; HOWEVER, PAPER INFORMATION RETURNS ARE TO CONTINUE TO BE FILED WITH THE APPROPRIATE SERVICE CENTERS. Form 4804, Transmittal of Information Returns Reported on Magnetic Media, must accompany diskette submissions. If you file for multiple payers and have the authority to sign the affidavit on Form 4804, you should also submit Form 4802, Transmittal for Multiple Magnetic Media Reporting.
For IRS to ensure that your actual data records were formatted following THIS revenue procedure, include a hardcopy printout, fast print or diskette dump of the first five and last five blocks of the data that shows a sample of each type of record (A, B, C, K, and F) used on the diskette. This will be reviewed prior to actual processing to ensure that the data is in the proper format. Be sure to include Form 4804, 4802 or computer generated substitute with your diskette shipment. DO NOT MAIL THE DISKETTES AND THE TRANSMITTAL DOCUMENTS SEPARATELY. IRS encourages the use of a computer generated Form 4804 which includes all necessary information requested on the actual form.
Paper information returns must be transmitted to the appropriate service center using Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Do not send information returns filed on paper forms to the National Computer Center.
.05 The affidavit for Form 4804 should be signed by the payer; however, the transmitter, service bureau, paying agent, or disbursing agent may sign the affidavit on behalf of the payer if all of the following 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)(i) It has the responsibility (either oral, written or implied) conferred on it by the payer to request the TINs of recipients (or others for whom information is being reported),
OR
(ii) If the return of more than one payer is included in a single tape submission, covered by a single Form 4804, each payer has attested by affidavit to the transmitter, service bureau, paying agent or disbursing agent that the payer has complied with the law in attempting to secure correct TINs
(c) It signs the affidavit and adds the caption "For: (name of payer)."
.06 Although a duly authorized agent signs the affidavit, the payer is held responsible for the accuracy of the Form 4804, and the payer will be liable for penalties for failure to comply with filing requirements.
.07 DO NOT REPORT THE SAME INFORMATION ON PAPER FORMS THAT YOU REPORT ON MAGNETIC MEDIA. IF YOU REPORT PART OF YOUR RETURNS ON PAPER AND PART ON MAGNETIC MEDIA, BE SURE THAT DUPLICATE RETURNS, WITH THE SAME INFORMATION, ARE NOT INCLUDED ON BOTH. This does not mean that corrected documents are not to be filed. If a return has been prepared and submitted improperly, you must file a corrected return as soon as possible. Refer to Part A, Sec. 10 for requirements and instructions on filing corrected returns.
.08 Reports from different branches or locations for one payer, if submitted on the same file, MUST be consolidated under one Payer / Transmitter "A" Record for each type of information return. For example, all Forms 1099 INT for the same payer on a single file must be sorted together under one Payer / Transmitter "A" Record followed by the appropriate "B" Records and one "C" Record.
.09 Payers are required to retain a copy of the information returns filed with IRS or the ability to reconstruct the data for at least three years.
.10 Before submitting magnetic media files, include the following:
(a) A signed Form 4804 or computer generated substitute.
(b) A Form 4802 (if you transmit for multiple payers).
(c) A hard copy printout or listing of the first five and last five blocks of your file. The listing should show a sample of each type of record (A, B, C, K, and F) used on the magnetic media being submitted.
(d) The magnetic media with an external identifying label as described in Part B, Sec. 1.
(e) On the outside of the shipping container, include a Form 4801 or a substitute for the form which reads "DELIVER UNOPENED TO TAPE LIBRARY-MAGNETIC MEDIA REPORTING-BOX ___ of ___ If there is only one container, mark the outside as Box 1 of 1. For multiple containers, include the sequence (e.g., Box 1 of 33, 2 of 33, etc.).
(f) If you were granted an extension, include a copy of the approval letter with the magnetic media shipment.
.11 IRS will not pay or accept "Collect on Delivery" or "Charged to IRS" shipments of reportable tax information that an individual or organization is legally required to submit.
.12 Files returned to you due to coding or format errors are to be corrected and returned to IRS within 30 days of your receipt or the payer may be subject to a failure to file penalty.
SEC. 7. FILING DATES
.01 The dates prescribed for filing paper returns with IRS also apply to magnetic media filing. Magnetic media reporting to IRS for Forms 1098, 1099, and W 2G must be on a calendar year basis. Form 5498 is used to report amounts contributed during or after the calendar year but not later than April 15.
.02 Information returns filed on magnetic media for Forms 1098, all types of Forms 1099, and W 2G must be submitted to IRS and postmarked by February 28. The due date for furnishing the required copy or statement to the recipient is January 31.
.03 Information returns filed on magnetic media for Form 5498 must be submitted to IRS and postmarked by May 31. Copies of this form or statements are due to the participant by May 31 for contributions made to IRAs and SEPs for the prior calendar year; however, participant copies or statements for DECs are due at the time the contribution is made or January 31, whichever is later. Form 5498 is filed for contributions to be applied to 1986 that are made between January 1, 1986, and April 15, 1987.
SEC. 8. EXTENSIONS OF TIME TO FILE
.01 If a payer or transmitter of returns on magnetic media filed with IRS or SSA is unable to submit their magnetic media file by the dates prescribed in Sec. 7.02 and 7.03 above, submit a letter requesting an extension of up to 30 days to file, as soon as you are aware that an extension will be necessary. In order to be considered, the request MUST be filed before the due date of the return; otherwise, you will be subject to the late filing penalty. The letter should be sent to the attention of the Magnetic Media Reporting Program at the IRS National Computer Center. See Part A, Sec. 13 for the address. The request should include:
(a) The filer's (or transmitter's, if filing for multiple payers) name and address.
(b) The filer's Taxpayer Identification Number (SSN or EIN).
(c) The tax year for which the extension of time is requested: Tax Year 1986.
(d) The name and telephone number of a person to contact who is familiar with the request.
(e) The type of returns and expected volume (e.g., 5000 Forms 1099 INT).
(f) The five character alpha / numeric Transmitter Control Code assigned to the organization or individual requesting the extension (if a number has been assigned).
(g) The reason for the delay and date that you will be able to file.
(h) If you file for multiple payers, the request must include a list of all payers and their TIN (SSN or EIN).
An approved extension for magnetic media filing does not provide additional time for supplying a copy to the payee.
.02 If an extension of time to file on magnetic media is granted by the National Computer Center, a copy of the letter granting the extension MUST be attached to the transmittal Form 4804 or computer generated substitute when the file is submitted.
SEC. 9. PROCESSING OF MAGNETIC MEDIA REPORTS
.01 All data received at the National Computer Center for processing will be given the same protection as individual returns (1040), and will be returned to the originator after processing. Files that are received timely by the National Computer Center will be returned to the filers by August 15 of the year in which submitted.
.02 Due to the volume of input received and the cost to return special containers, special shipping containers should not be used for transmitting data to the National Computer Center since IRS cannot guarantee return of such containers.
.03 Files will be returned to you for correction if they are unprocessable due to format or coding errors, or by the request of the filer. Unprocessable files must be corrected and returned to the National Computer Center within 30 days of your receipt or the payer may be subject to a failure to file penalty. The corrected files will be returned to the filer by the National Computer Center within 6 months of receipt. PLEASE BE SURE THAT YOUR FORMAT AND CODING COMPLY WITH THIS REVENUE PROCEDURE. THIS REVENUE PROCEDURE IS TO BE USED FOR THE PREPARATION OF TAX YEAR 1986 INFORMATION RETURNS ONLY. LEGISLATIVE AND FORMS CHANGES AFFECTING INFORMATION RETURNS MAY OCCUR EACH YEAR. THIS PROCEDURE IS UPDATED TO REFLECT NECESSARY CHANGES. PLEASE READ THIS PUBLICATION CAREFULLY.
SEC. 10. HOW TO FILE CORRECTED RETURNS
.01 The filing requirements listed in Part A, Sec. 1 apply to both original and corrected returns. Corrections should be aggregated and filed as soon as possible but not later than October 1 of each year. ALL FIELDS OR BOXES MUST BE COMPLETED WITH THE CORRECT INFORMATION, NOT JUST THE DATA FIELDS NEEDING CORRECTION. Submit corrections only for the returns filed in error, not the entire file. If your complete file is in error, contact the National Computer Center immediately. If you file corrected returns on paper forms, submit Copy A to the appropriate service center. There are numerous types of errors. It may require more than one transaction to properly correct the initial error. In prior years, diskette position 6 of Sector 1 of the "B" Record was used as the corrected return indicator. This has now been changed to position 7. You must adjust your programs. You are strongly encouraged to read this ENTIRE section before attempting to make ANY correction. If the initial return was filed as an aggregate, you must consider this in filing the corrected return.
.02 Corrected returns submitted to IRS on magnetic media, using a "G" coded Payee "B" Record, may be submitted on the same diskette as those corrections submitted without the "G" code; however, they must be submitted using a separate "A" Record. Corrected returns for different tax years may not be submitted on the same file. Corrected returns are to be identified as corrections on the transmittal document and the EXTERNAL affixed label of the file.
.03 The instructions that follow will provide information on how to file corrected returns on magnetic media. The 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" provide more specific instructions for filing corrections on paper forms and are available from IRS.
.04 If you are not required to file your corrections on magnetic media and you file them on paper forms, do not submit the paper returns to the National Computer Center. All paper returns, whether original or corrected, must be filed with the appropriate service center. Corrected returns filed on magnetic media must be filed with the National Computer Center. Refer to Part A, Sec. 13 for the address.
.05 Statements to the recipient or participant should be identified as "CORRECTED" and should be provided to them as soon as possible.
.06 If you file corrected returns on paper forms, use IRS forms or acceptable OCR scannable paper substitutes. Pinhole feeds on the forms are not acceptable. Always submit Copy A to the appropriate service center. NOTE: Form W 2G is not required to be in OCR scannable format. Publication 1179, "Specifications for Paper Substitutes for Forms 1096, 1098, 1099, 5498, and W 2G" provides requirements and instructions.
.07 For instructions on filing information returns with IRS, refer to the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G." If these instructions are not included in your magnetic media reporting packages, request a copy from IRS.
.08 Type or machine print in black carbon based ink all information on returns filed on paper. Print money amounts without dollar signs ($), ampersands (&), asterisks (*), commas (,), or other special characters. Use decimal points (.) to indicate dollars and cents on paper forms only.
.09 Use the proper form. If you are in doubt, review the instructions noted in .07 above or contact IRS.
.10 Use only the boxes provided on the paper forms. Do not add additional boxes.
.11 Do not change the title of any box on any forms and do not insert data in the untitled shaded areas.
.12 Use the same name and TIN (SSN or EIN) for the filer on the Form 1096 transmittal form and all related forms that follow.
.13 A separate transmittal Form 1096 is required for each type of paper information return filed in the 1098, 5498, W 2G, and 1099 series. DO NOT USE THE SAME TRANSMITTAL DOCUMENT TO FILE ORIGINAL AND CORRECTED RETURNS WHETHER ON PAPER FORMS OR MAGNETIC MEDIA. A transmittal Form 4804 or computer generated substitute is used to transmit magnetic media. A Form 4802 is a continuation form for a Form 4804. Please utilize a Form 4802 if you file on magnetic media for multiple payers and are an authorized agent for the payers.
.14 Do not cut, staple, fold, paperclip, tape, or use rubberbands on any paper information returns filed with IRS. This could impair the OCR scanning process. No photocopies of any forms are allowable.
.15 Use the correct tax year's forms to file information returns with IRS (i.e., do not submit tax year 1986 returns using 1985 forms). The same is true for magnetic media filing. You must submit your returns filed on magnetic media using the revenue procedure for the tax year of the returns. Forms and revenue procedures are normally updated each year to include necessary changes.
.16 Most information returns contain a "VOID" box and a "CORRECTED" box. The "VOID" box is used only if you make an error while typing or printing the paper forms. Mark this box ONLY when you wish the return to be disregarded or passed over. The OCR scanner at the service centers will not read a "VOID" return; it will pass over it and go to the next form if the "VOID" box is marked. Do not confuse the "VOID" box and the "CORRECTED" box.
.17 On magnetic media files, the Payee "B" Record provides space to enter a Payer's Account Number for the Payee. This same account number may be provided on paper forms. In order to properly file corrected returns, this number will help identify the appropriate incorrect return. DO NOT ENTER A TIN (SSN OR EIN). A PAYER'S ACCOUNT NUMBER FOR THE PAYEE MAY BE A CHECKING ACCOUNT NUMBER, SAVINGS ACCOUNT NUMBER, SERIAL NUMBER OR ANY OTHER NUMBER ASSIGNED TO THE PAYEE BY THE PAYER, THAT WILL DISTINGUISH THE SPECIFIC ACCOUNT. THIS NUMBER MUST APPEAR ON THE INITIAL RETURN AND ON THE CORRECTED RETURN IN ORDER TO IDENTIFY AND PROCESS THE CORRECTION PROPERLY.
.18 REVIEW THE GUIDELINES THAT FOLLOW. The types of errors made will normally fall under one of the three categories listed. Next to each type of error made, you will find a list of instructions to tell you how to properly file the corrected return for that type of error. READ ALL OF THE INSTRUCTIONS LISTED AND FOLLOW THEM FOR THE TYPE OF ERROR MADE ON THE INITIAL RETURN. IN SOME CASES TWO TRANSACTIONS ARE REQUIRED TO PROPERLY FILE CORRECTIONS. IF THE ORIGINAL RETURN WAS FILED AS AN AGGREGATE, YOU MUST CONSIDER THIS IN FILING THE CORRECTED RETURNS.
Guidelines for Filing Corrected Returns on Magnetic Media
(PLEASE READ SEC. 10.01 THROUGH 10.18 OF THIS PUBLICATION BEFORE
MAKING ANY CORRECTIONS)
--------------------------------------------------------------------
Error Made on the Original Return How To File the Corrected Return
Filed on Magnetic Media on Magnetic Media
--------------------------------------------------------------------
1. Original return was filed with A. Form 4804 and 4802 (or computer
NO Payee TIN (SSN or EIN), OR generated substitute)
the return was filed with an 1. Prepare a new transmittal
INCORRECT Payee TIN. Form 4804 (and 4802 if you
file for multiple payers),
or a computer generated
substitute, that includes
information related to this
new file.
2. Mark the Correction box in
Block 1 of the 1986 revised
copy of Form 4804. If the
1986 form is not available,
write, type or machine print
in uppercase letters
"MAGNETIC MEDIA CORRECTION"
at the top of the
transmittal form or computer
generated substitute.
3. Provide ALL requested
information correctly.
4. Include a hardcopy print,
listing or diskette dump
exhibiting a small sample of
each type of record (A, B,
C, and F), which can be
reviewed for accuracy and
acceptability of record
format.
5. If you are a Combined
Federal/State filer, IRS
will not transmit corrected
returns to the state. This
will be the responsibility
of the filer.
B. 1098, 1099 Series, 5498 and
W-2G Returns
1. Prepare a new file.
2. Use a separate
Payer/Transmitter "A"
Record for each type of
return being reported. The
information in the "A"
Record will be the same as
it was in the original
submission.
3. The Payee "B" Record must
contain exactly the same
information as submitted
previously EXCEPT insert a
"G" code in diskette
position 7 of the "B"
Record and supply the
correct TIN (SSN or EIN).
(In prior years, diskette
position 6 of Sector 1 of
the "B" Record was used as
the corrected return
indicator. This has now
been changed to position 7.
You must adjust your
programs.)
4. Corrected returns submitted
to IRS using a "G" coded
"B" Record may be submitted
on the same diskette as
those returns submitted
without the "G" code;
however, separate "A"
Records are required.
5. Mark the EXTERNAL label of
the diskette "MAGNETIC
MEDIA CORRECTION."
6. Submit the diskette(s), a
diskette dump showing
sample records coded for
this type of filing, and
the transmittal document to
the National Computer
Center. (Refer to Part A,
Sec. 13 for the address.)
--------------------------------------------------------------------
Error Made on the Original Return How To File the Corrected Return
Filed on Magnetic Media on Magnetic Media
--------------------------------------------------------------------
2. Original return was filed with A. Form 4804 and 4802 (or computer
an incorrect money amount(s) generated substitute)
in the Payee "B" Record, OR a 1. Prepare a new transmittal
money amount was reported using Form 4804 (and 4802 if you
an incorrect Payment Amount file for multiple payers),
Indicator Code in the original or a computer generated
Payer/Transmitter "A" Record. substitute, that includes
Correct Type Of Return information related to this
indicator was used in the "A" new file.
Record. (NOTE: If the wrong 2. Mark the Correction box in
Type Of Return indicator was Block 1 of the 1986 revised
used, see number 3 of this copy of Form 4804. If the
chart.) 1986 form is not available,
write, type or machine print
in uppercase letters
"MAGNETIC MEDIA CORRECTION"
at the top of the
transmittal form or computer
generated substitute.
3. Provide ALL requested
information correctly.
4. Include a hardcopy print,
listing or diskette dump
exhibiting a small sample of
each type of record (A, B,
C, and F), which can be
reviewed for accuracy and
acceptability of record
format.
5. If you are a Combined
Federal/State filer, IRS
will not transmit corrected
returns to the state. This
will be the responsibility
of the filer.
B. 1098, 1099 Series, 5498 and
W-2G Returns
1. Prepare a new file.
2. Use a separate
Payer/Transmitter "A" Record
for each type of return
being reported. The
information in the "A"
Record will be the same as
it was in the original
submission EXCEPT, the
correct Amount Indicators
will be used.
3. The Payee "B" Record must
contain exactly the same
information as submitted
previously EXCEPT: insert a
"G" code in diskette
position 7 of the "B" Record
AND report the correct
payment amounts as they
should have been reported on
the initial return. (In
prior years, diskette
position 6 of Sector 1 of
the "B" Record was used as
the corrected return
indicator. This has now been
changed to position 7. You
must adjust your programs.)
4. Corrected returns submitted
to IRS using a "G" coded "B"
Record may be submitted on
the same diskette as those
returns submitted without
the "G" code; however,
separate "A" Records are
required.
5. Mark the EXTERNAL label of
the diskette "MAGNETIC MEDIA
CORRECTION."
6. Submit the diskette(s), a
diskette dump showing sample
records coded for this type
of filing, and the
transmittal document to the
National Computer Center.
(Refer to Part A, Sec. 13
for the address.)
--------------------------------------------------------------------
Error Made on the Original Return How To File the Corrected Return
Filed on Magnetic Media on Magnetic Media
--------------------------------------------------------------------
3. Original return was filed using TRANSACTION 1: Identify return
the WRONG Type of Return submitted with an incorrect Type
indicator in the Payer/ Of Return indicator
Transmitter "A" Record. A. Form 4804 and 4802 (or computer
(For example, a return was generated substitute)
coded using the Type of Return 1. Prepare a new transmittal
indicator for 1099-DIV and it Form 4804 (and 4802 if you
should have been coded file for multiple payers),
1099-INT.) THIS WILL REQUIRE or a computer generated
TWO SEPARATE TRANSACTIONS TO substitute, that includes
MAKE THE CORRECTION PROPERLY. information related to this
READ AND FOLLOW ALL new file.
INSTRUCTIONS FOR BOTH 2. Mark the Correction box in
TRANSACTIONS 1 AND 2. Block 1 of the 1986 revised
copy of Form 4804. If the
1986 form is not available,
write, type or machine print
in uppercase letters
"MAGNETIC MEDIA CORRECTION"
at the top of the
transmittal form or computer
generated substitute.
3. Provide ALL requested
information correctly.
4. Include a hardcopy print,
listing or diskette dump
exhibiting a small sample of
each type of record (A, B,
C, and F), which can be
reviewed for accuracy and
acceptability of record
format.
5. If you are a Combined
Federal/State filer, IRS
will not transmit corrected
returns to the state. This
will be the responsibility
of the filer.
B. 1098, 1099 Series, 5498 and
W-2G Returns
1. Use a separate Payer/
Transmitter "A" Record for
each type of return being
reported. The information in
the "A" Record will be
exactly the same as it was
in the original submission
using the same incorrect
type of return indicator.
2. The corrected Payee "B"
Record must contain the same
information as submitted
previously EXCEPT: insert a
"G" code in diskette
position 7 of the "B" Record
and for ALL payment amounts
used, enter "0" (zero). (In
prior years, diskette
position 6 of Sector 1 of
the "B" Record was used as
the corrected return
indicator. This has now been
changed to position 7. You
must adjust your programs.)
3. Corrected returns submitted
to IRS using a "G" coded "B"
Record may be submitted on
the same diskette as those
returns submitted without
the "G" code; however,
separate "A" Records are
required.
4. Mark the EXTERNAL label of
the diskette "MAGNETIC MEDIA
CORRECTION."
5. Submit the diskette(s), a
diskette dump showing sample
records coded for this type
of filing, and the
transmittal document to the
National Computer Center.
(Refer to Part A, Sec. 13
for the address.)
TRANSACTION 2: Report correct
information
A. Form 4804 and 4802 (or computer
generated substitute)
1. If you submit records with
the corrected information
on a separate diskette from
those that are "G" coded,
prepare a new transmittal
Form 4804 (and 4802 if you
file for multiple payers),
or a computer generated
substitute, that includes
information related to this
new file.
2. Mark the Correction box in
Block 1 of the 1986 revised
copy of Form 4804. If the
1986 form is not available,
write, type or machine print
in uppercase letters
"MAGNETIC MEDIA CORRECTION"
at the top of the
transmittal form or computer
generated substitute.
3. Provide ALL requested
information correctly.
4. Include a hardcopy print,
listing or diskette dump
exhibiting a small sample of
each type of record (A, B,
C, and F), which can be
reviewed for accuracy and
acceptability of record
format.
5. If you are a Combined
Federal/State filer, IRS
will not transmit corrected
returns to the state. This
will be the responsibility
of the filer.
B. 1098, 1099 Series, 5498 and
W-2G Returns
1. Prepare a new file with the
correct information in ALL
records.
2. Use a separate Payer/
Transmitter "A" Record for
each type of return being
reported and use the correct
Type Of Return indicator.
3. Do not code the Payee "B"
Record as a corrected return
for this type of correction.
(Remove the "G" Code.)
4. Provide all of the correct
information.
5. Mark the EXTERNAL label of
the diskette "MAGNETIC MEDIA
CORRECTION."
6. Submit the diskette(s), a
diskette dump showing sample
records coded for this type
of filing, and the
transmittal document to the
National Computer Center.
(Refer to Part A, Sec. 13
for the address.)
SEC. 11. TAXPAYER IDENTIFICATION NUMBERS
.01 Under section 6109 of the Internal Revenue Code, recipients of all reportable payments on information returns 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. Refer to Part A, Sec. 15 for a definition of taxpayer identification number (TIN).
.02 The recipient's TIN is used to associate and verify amounts reported to IRS with corresponding amounts on tax returns. Therefore, it is particularly important that correct social security and employer identification numbers for payees be provided on magnetic media or paper forms submitted to IRS. DO NOT ENTER HYPHENS, ALPHA CHARACTERS, ALL 9s OR ALL ZEROS.
.03 Under section 6676 of the Internal Revenue Code, a $50 penalty applies for each failure to furnish a TIN to another person who is required to file an information return, and for each failure to include a TIN on an information return. The penalty applies unless the failure to comply is due to reasonable cause and not willful neglect.
.04 With respect to all payers of interest and dividends, section 6676 of the Internal Revenue Code provides that the payer must self-assess a $50 penalty for each failure to include a payee's TIN or each inclusion of an incorrect TIN on an information return, unless the payer can demonstrate that the payer met the due diligence requirements in attempting to acquire correct TINs for payees. Use Form 8210, Self-Assessed Penalties Return.
.05 For any reportable payment, if the payee fails to provide a TIN to the payer, then backup withholding must be instituted for that payee. If the payer receives another TIN in the manner required from the payee within 30 days of notice from IRS, no backup withholding is required. If the payee has applied for a TIN, the payee may certify to this on Form W 9 by noting "Applied For" in the TIN block and by signing the form. This form then becomes an "awaiting TIN certificate." If the TIN is not received and certified, if required, within 60 days, begin withholding and continue until you receive a TIN in the manner required.
.06 The TIN to be furnished to IRS 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 sole proprietors, the payee TIN is the payee's social security number. For other entities, the payee TIN is the payee's employer identification number.
.07 Sole proprietors who are payers should show their employer identification number in the Payer / Transmitter "A" Record. However, sole proprietors who are not otherwise required to have an employer identification number should use their social security number.
.08 Sole proprietors' social security numbers must be used in the Payee "B" Record.
.09 The charts below will help you determine the number to be furnished to IRS for recipients of reportable payments (payees).
CHART 1. Guidelines for Social Security Numbers
--------------------------------------------------------------------
In the Taxpayer In the First Payee
Identification Number Name Line of the
field of the Payee "B" Payee "B" Record,
Record, enter the enter the name
For this type of SSN of-- of--
account--
--------------------------------------------------------------------
1. An individual's The individual. The individual.
account.
2. A joint account The actual owner of the The individual whose
(Two or more account. (If more than SSN is entered.
individuals, one owner, the first
husband and wife). individual on the
account.)
3. Account in the
name of a The ward, minor, or The individual
guardian or incompetent person. whose SSN is
committee for a entered.
designated ward,
minor, or
incompetent
person.
4. Custodian account The minor. The minor.
of a minor
(Uniform Gift to
Minors Act).
5. The usual revo- The grantor-trustee. The grantor-trustee.
cable savings
trust account
(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 proprie- The owner. The owner.
torship.
CHART 2. Guidelines for Employer Identification Numbers
--------------------------------------------------------------------
In the Taxpayer
Identification In the First Payee
Number field of the Name Line of the
Payee "B" Payee "B" Record,
For this account Record, enter the enter the name
type-- EIN of-- of--
--------------------------------------------------------------------
1. A valid trust, Legal entity. 1 The legal trust,
estate, or estate, or pension
pension trust. trust.
2. A corporate The corporation. The corporation.
account.
3. An association, The organization. The organization.
club, religious,
charitable,
educational or
other tax-exempt
organization.
4. A partnership The partnership. The partnership.
account held in
the name of the
business.
5. A broker or The broker or nominee/ The broker or
registered middleman. nominee/middleman.
nominee/
middleman.
6. 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 agri-
culture program
payments.
1 Do not furnish the identification number of the personal
representative or trustee unless the name of the representative or
trustee is used in the account title.
SEC. 12. EFFECT ON PAPER RETURNS
.01 Diskette reporting of the information returns listed in Part A, Sec. 1 applies only to the original (Copy A).
.02 For payments of dividends or interest (reported on Forms 1099 DIV, 1099 PATR, 1099 INT or 1099 OID), the payer is required to furnish an official Form 1099 to a payee either in a separate mailing by First-Class mail or in person. These forms may not be combined or mailed with other information furnished to the recipient except Forms W 8, W 9, or other Forms 1099. The payer may use substitute Forms 1099 if they utilize the proper language, are substantially similar to the official forms and if the payer complies with all revenue procedures relating to substitute Forms 1099 in effect at the time (see Publication 1179). Copy B (For Recipient) of the substitute forms must contain the statement "This is important tax information and is being furnished to IRS. If you are required to file a return, a negligence penalty or other sanction will be imposed on you if this income is taxable and IRS determines that it has not been reported." The substitute form must contain instructions substantially similar to those on the back of Copy B of the official form.
.03 Statements to recipients for Forms 1098, 1099 A, 1099 B, 1099 G, 1099 MISC (except for substitute payments in lieu of dividends and tax-exempt interest), 1099 R, 5498, or W 2G need not be a copy of the paper form filed with IRS. It is important that income items be properly classified for Federal tax purposes on the statement the payer gives to recipients. The message "This information is being furnished to IRS" must appear on the statements. In addition, Form 1098 statements must contain the message "The amount shown is deductible by you for Federal income tax purposes only to the extent it was actually paid by you and not reimbursed by another person. The space provisions on official paper forms do not agree with those used in magnetic media. The amount of space on paper forms is less than that allowed on magnetic media. Filers may wish to seek a substitute form for Copy B (For Recipient) that accommodates the space provisions used in magnetic media. Payers are permitted considerable flexibility in designing Copy B 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 as long as all required information is present and worded properly and the payee's copy is conducive to proper reporting of income on tax returns. (This does not apply to Forms 1099 INT, 1099 OID, 1099 DIV, and 1099 PATR. See .02 above for the requirements for these four forms.) However, when information not requested on the official form is included on these substitute statements, they can no longer be mailed with recipient copies of 1099 DIV, INT, OID, or PATR without violating the separate mailing requirements.
.04 If a portion of the returns is reported on diskette and the remainder is reported on paper forms, those returns not submitted on diskette (including corrected returns) may require a waiver depending on the type of return and volume. Returns filed on paper must be filed on official forms or on acceptable paper substitutes meeting the specifications in Publication 1179.
Do not submit proposed substitutes of Copy A to the National Computer Center.
Your proposed substitutes must comply to the official form and the specifications outlined in Publication 1179. Request a copy of Publication 1179 from an IRS office for information concerning paper substitutes. Do not submit any substitutes for approval. Only those forms that comply with the official form and the specifications in Publication 1179 are acceptable.
SEC. 13. TO CONTACT THE IRS NATIONAL COMPUTER CENTER
.01 Effective January 1, 1986, magnetic media processing for all service centers was centralized at the IRS National Computer Center. Please direct all requests for magnetic media related publications, information, undue hardship waivers, extensions, or forms to the following addresses (if Postal Service or land carrier):
Magnetic Media Reporting
Internal Revenue Service
National Computer Center
Post Office Box 1359
Martinsburg, WV 25401-1359
or
Magnetic Media Reporting
Internal Revenue Service
National Computer Center
Route 9 & Needy Road
Martinsburg, WV 25401
Hours of operation at this address will be 8:30 A.M. until 8:00 P.M. Eastern Time Zone. The telephone number is (304) 263-8700.
Requests for paper returns, publications or forms not related to magnetic media processing should be requested from local IRS offices or by calling the toll-free number in your area.
.02 The National Computer Center will process returns filed on magnetic media only. All information returns, including corrections, filed on paper forms should be submitted to the appropriate service center, not the National Computer Center. Organizations who file their information returns on magnetic media but who submit their corrected returns on paper forms, refer to the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" for the service center addresses.
SEC. 14. COMBINED FEDERAL / STATE FILING
.01 The Combined Federal / State Program was established to simplify information returns filing for the taxpayer. IRS will accept, upon prior approval, diskette files containing state reporting information only for those states listed in Table 1 in this section. FORMS 1098, 1099 A, 1099 B, AND W 2G CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
.02 To request approval to participate in the Combined Federal / State Program, a "test" file, coded for this program, must be submitted by the transmitter to the IRS National Computer Center between August 15 and December 15 using the revenue procedure that will be used for the actual data files. Blanket approval will not be given to software packages. The "test" file is only required for the first year. Once you are approved, you do not need to resubmit "tests" each year, except when notified by IRS. Refer to Part A, Sec. 13 for the address. See Part A, Sec. 5.04 for general guidelines on submission of "test" files. Each record, both in the "test" file and actual data file, must conform exactly to the revenue procedure for the tax year of the actual data. Combined Federal / State records must be coded using each state's dollar criteria from Table 2 of this section for each type of return.
If the "test" diskette is determined to be acceptable, IRS will return it to the filer with Form 6847, Consent For Internal Revenue Service to Release Tax Information. The payer must complete Form 6847. The five character alpha / numeric Transmitter Control Code must be included on the form. The form should then be returned to IRS before IRS will release tax information to any of the participating states.
Form 6847 must be signed by one of the individuals listed at the bottom of the form. If the form is signed by an attorney-in-fact, the written consent from the taxpayer to the attorney-in-fact must be included with the Form 6847. This consent by language and / or scope must clearly indicate that the attorney-in-fact is empowered to authorize release of the information document returns to the state(s). A separate Form 6847 is required for each payer. A transmitter may not combine payers on one Form 6847 even though acting as attorney-in-fact for several payers. Form 6847 may be photocopied if you receive an insufficient number of the form. If you have filed on this program in the past and have not met these requirements, you must resubmit the Form 6847 with the proper signatures as specified. If you file for multiple payers, only code the records to go to the state(s) for those payers that participate and have properly submitted Form 6847. Do not submit actual data records coded for the Combined Federal / State Program without prior approval from IRS.
.03 States that participate in this program and the valid state code assigned to each are listed in Table 1 of this section. If the state that you wish information released to does not participate in the program, do not code your records for that state. If the state participates, if you have received prior approval, and if all other conditions are met, IRS will forward the tax information to the participating state at no charge to the filer.
.04 IF CORRECTIONS MUST BE MADE, IRS WILL NOT TRANSMIT CORRECTED RETURNS TO THE STATES. THIS WILL BE THE RESPONSIBILITY OF THE FILER.
.05 IRS will make no attempt to process files with any deviations. Approval to participate in the Combined Federal / State Program will be revoked if any files are submitted that do not totally conform.
.06 IRS is acting as a forwarding agent ONLY. Some participating states require separate notification that you are filing in this manner. It is your responsibility to contact the appropriate state(s) for further information.
.07 The appropriate state code should be entered for those documents which meet that state's filing requirements. It is the filer's responsibility to determine the state code to be used and to obtain the filing requirements from the appropriate state(s).
.08 If you meet all of the requirements for this program, you must provide the state totals from the "K" Record on a separate Form 4804, Transmittal of Information Returns on Magnetic Media (or Form 4802, Transmittal For Multiple Magnetic Media Reporting) or computer generated substitute for each state, or you must include a listing which identifies each state and the "K" Record totals for each.
.09 If you have met ALL of the above conditions:
(a) You must submit all records using 128 or 256 position sectors which indicate the appropriate coding related to this program.
(b) The "C" Record must be followed by a "K" Record for each state. The "K" Record indicates the number of payees being reported to each particular state.
(c) Payment amount totals and the valid participating state code must be included in the state totals "K" Record. Refer to Part B, Sec. 16 (or Part C, Sec. 14) for a description of the "K" Record.
(d) The "K" Record is followed by an end of transmission "F" Record (if this is the last record of the entire file).
.10 Only those states listed in Table 1 below will receive information from IRS. It is the filer's responsibility to file information returns with states that do not participate in this program.
TABLE 1. PARTICIPATING STATES AND THEIR CODES
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
.11 To simplify filing, several of the participating states have provided lists of their information return reporting requirements (see Table 2). This cumulative list is for information purposes only and represents dollar criteria. For complete information on state filing requirements, contact the appropriate state tax agencies.
TABLE 2. DOLLAR CRITERIA
--------------------------------------------------------------------
1099- 1099- 1099- 1099- 1099- 1099-
STATE 1099-R DIV INT MISC PATR G OID 5498
--------------------------------------------------------------------
Alabama 1500 1500 1500 1500 1500 NR 1500 NR
Arizona /a/ 300 300 300 300 300 300 300 NR
Arkansas 2500 100 100 2500 2500 2500 2500 g
District
of
Columbia /b/ 600 600 600 600 600 600 600 NR
Hawaii 600 10 10 /c/ 600 10 all 10 g
Idaho 600 10 10 600 10 10 10 g
Iowa 1000 100 1000 1000 1000 1000 1000 NR
Minnesota 600 10 10 600 10 10 10 g
Missouri NR NR NR 1200 /d/ NR NR NR NR
Montana 600 10 10 600 10 10 10 g
New Jersey 1000 1000 1000 1000 1000 1000 1000 NR
New York 600 NR 600 600 /c/ NR 600 NR NR
North
Carolina 100 100 100 600 100 100 100 g
Oregon 600 1 10 10 600 10 10 10 NR
Tennessee NR 25 25 NR NR NR NR NR
Wisconsin 500 100 100 100 100 NR NR NR
NR--No filing requirement.
Footnotes:
/a/ These requirements apply to individuals and business entities.
/b/ Amounts are for aggregates of several types of income from the
same payroll.
/c/ State regulation changing filing requirement from $600 to $10 is
pending.
/d/ The state would prefer those returns filed with respect to
non-Missouri residents to be sent directly to the state agency.
/e/ Aggregate of several types of income.
/f/ Return required for state of Oregon residents only.
/g/ Same as Federal requirement for this type of return.
/*/ NOTE: Filing requirements for any state in Table 1 not shown on
the above chart are the same as the Federal requirement.
SEC. 15. DEFINITIONS OF TERMS
Element Description
--------------------------------------------------------------------
b Denotes a blank position. Enter blank(s) when
this symbol is used (do not enter the letter
"b"). This appears in numerous areas throughout
the record descriptions.
Coding Range Indicates the allowable codes for a particular
type of statement.
EIN Employer Identification Number that has been
assigned by IRS.
Excess Golden Parachute payments (also called "golden
Parachute Payment parachutes") are certain payments in the nature
of compensation that corporations make to key
individuals, often in excess of their usual
compensation, in the event that ownership or
control of the corporation changes.
File For purposes of this procedure, a file consists
of all diskette records submitted by a Payer or
Transmitter.
Payee Person(s) or organization(s) receiving payments
from the Payer, or for whom an information
return must be filed.
Payer Includes the person making payments, a
recipient of mortgage interest payments, a
broker, a barter exchange, a trustee or issuer
of an IRA, SEP or DEC, or a lender who acquires
an interest in secured property or who has
reason to know that the property has been
abandoned. The Payer will be held responsible
for the completeness, accuracy and timely
submission of diskette files.
Special Character Any character that is not in numeral, a letter
or a blank.
SSA Social Security Administration.
SSN Social Security Number.
Taxpayer May be either an EIN or SSN.
Identification
Number (TIN)
Transfer Agent The transfer agent or paying agent is the
(Paying Agent) entity who has been contracted or authorized by
the payer to perform the services of paying and
reporting backup withholding (Form 941). The
payer must submit to IRS a Form 2678. Employer
Appointment of Agent under section 3504,
which notifies IRS of the transfer agent
relationship.
Transmitter Person or organization preparing diskette
file(s). May be Payer or agent of Payer.
Transmitter Control A five character alpha/numeric number assigned
Code (TCC) by IRS to the transmitter prior to actual
filing on magnetic media. This number is
inserted in the "A" Record of your files and
must be present before the file can be
processed. An application Form 4419 must be
filed with IRS to receive this number. See Part
A, Sec. 5. (Abbreviation for this term is TCC.)
SEC. 16. U.S. POSTAL SERVICE STATE AND COUNTRY ABBREVIATIONS
.01 You MUST use the following U.S. Postal Service state abbreviations and foreign country codes when developing the state code portion of address fields. (This table provides state abbreviations only and does not represent those states participating in the Combined Federal / State Program. For a list of states that participate in the Combined Federal / State Program, refer to Part A, Sec. 14.10.)
State Code
--------------------------------------------------------------------
Alabama AL
Alaska AK
Arizona AZ
Arkansas AR
California CA
Colorado CO
Connecticut CT
Delaware DE
District of Columbia DC
Florida FL
Georgia GA
Hawaii HI
Idaho ID
Illinois IL
Indiana IN
Iowa IA
Kansas KS
Kentucky KY
Louisiana LA
Maine ME
Maryland MD
Massachusetts MA
Michigan MI
Minnesota MN
Mississippi MS
Missouri MO
Montana MT
Nebraska NE
Nevada NV
New Hampshire NH
New Jersey NJ
New Mexico NM
New York NY
North Carolina NC
North Dakota ND
Ohio OH
Oklahoma OK
Oregon OR
Pennsylvania PA
Rhode Island RI
South Carolina SC
South Dakota SD
Tennessee TN
Texas TX
Utah UT
Vermont VT
Virginia VA
Washington WA
West Virginia WV
Wisconsin WI
Wyoming WY
.02 The following list represents Canadian Provinces and the corresponding code to be associated with each.
Province Code
--------------------------------------------------------------------
Alberta AB
Manitoba MB
Newfoundland NF
Ontario ON
Quebec PQ
Yukon Territories YK
British
Columbia BC
Nova Scotia NS
Prince Edward
Island PE
Labrador LB
New Brunswick NB
Northwest
Territories NT
Saskatchewan SK
.03 The following list represents foreign countries and the corresponding code to be associated with each.
Foreign
Country Code
--------------------------------------------------------------------
Afghanistan AF
Albania AL
Algeria AG
American Samoa AQ
Andorra AN
Angola AO
Antarctica AY
Antigua & Barbuda AC
Argentina AR
Australia AS
Austria AU
Azores PO
Bahamas, The BF
Bahrain BA
Bangladesh BG
Barbados BB
Belgium BE
Belize (Formerly British Honduras) BH
Benin (Formerly Dahomey) DM
Bermuda BD
Bhutan BT
Bolivia BL
Botswana BC
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burma BM
Burundi BY
Cambodia CB
Cameroon CM
Canada CA
Canton & Enderbury Islands EQ
Canary Islands SP
Cape Verde, Republic of CV
Cayman Islands CJ
Central Africa Republic CT
Chad CD
Channel Islands OC
Chile CI
China (Peking) CH
China (Taiwan) TW
Christmas Island KT
Cocos (Kneeling) Islands CK
Columbia CO
Comoros CN
Congo CF
Cook Islands CW
Costa Rica CS
Cuba CU
Cyprus CY
Czechoslovakia CZ
Denmark DA
Djibouti (Formerly Afars & Issas) DJ
Dominica DO
Dominican Republic DR
Ecuador EC
Egypt EG
El Salvador ES
England UK
Equatorial Guinea EK
Ethiopia ET
Falkland Islands (Also called Islas Malvinas) FA
Faroe Islands FO
Fiji FJ
Finland FI
France FR
French Guiana FG
French Polynesia FP
French Southern & Antarctic Lands FS
Gabon GB
Gambia, The GA
German Democratic Republic (East Germany) GC
Germany, Federal Republic of (West Germany) GE
Ghana GH
Gibraltar GI
Gilbert Islands GS
Greece GR
Greenland GL
Grenada GJ
Guadeloupe GP
Guam GQ
Guatemala GT
Guinea GV
Ginea-Bissau PU
Guyana GY
Haiti HA
Heard Island & McDonald Island HM
Honduras HO
Hong Kong HK
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran (Also called Persia) IR
Iraq IZ
Ireland EI
Isle of Man OC
Israel IS
Italy IT
Ivory Coast IV
--------------------------------------------------------------------
Foreign
Country Code
--------------------------------------------------------------------
Jamaica JM
Japan JA
Johnston Atoll JQ
Jordan JO
Kenya KE
Korea, Democratic Peoples Republic of (North Korea) KN
Korea, Republic of (South Korea) KS
Kuwait KU
Laos LA
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Luxemburg LU
Macao MC
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Martinique MB
Mauritania MR
Mauritius MP
Mexico MX
Midway Islands MQ
Monaco MN
Mongolia MG
Montserrat MH
Morocco MO
Mozambique MZ
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands (also called Hotland) NL
Netherlands Antilles NA
New Caledonia NC
Vanuata (Also called New Hebrides) NH
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
Northern Ireland UK
Norway NO
Oman MU
Pakistan PK
Panama PN
Papua-New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn PC
Poland PL
Portugal PO
Portuguese Timor PT
Puerto Rico RQ
Qatar QA
Reunion RE
Romania RO
Rwanda RW
St. Christopher-Nevis-Anguilla (Also called St. Kitts) SC
St. Helena SH
St. Lucia ST
St. Pierre & Miquelon SB
St. Vincent VC
San Marino SM
Sao Tome and Principe TP
Saudi Arabia SA
Scotland UK
Senegal SG
Seychelles SE
Sierra Leone SL
Singapore SN
Solomon Islands BP
Somalia SO
South Africa SF
Southern Rhodesia RH
South-West Africa (Also called Namibia) WA
Spain SP
Spratly Islands PG
Sri Lanka (Also called Ceylon) CE
Sudan SU
Surinam NS
Svalbard & Jan Mayen JS
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Tanzania TZ
Thailand TH
Togo TO
Tokelau Islands TL
Tonga TN
Trinidad & Tobago TD
Trust Territory of the Pacific Islands TQ
Tunisia TS
Turkey TU
Turks & Caicos Islands TK
Tuvalu (Also called Ellice Islands) TV
Uganda UG
Union of Soviet Socialist Republics UR
United Arab Emirates TC
United Kingdom UK
United States US
Upper Volta UV
Uruguay UY
Vatican City VT
Venezuela VE
Vietnam VM
Virgin Islands of the U.S. VQ
Wake Island WQ
Wales UK
Wallis & Futuna WF
Western Sahara WI
Western Samoa WS
Yemen (South) YS
Yemen (North) YE
Yugoslavia YO
Zaire CG
Zambia ZA
Zimbabwe RH
PART B. SINGLE DENSITY DISKETTE SPECIFICATIONS
SECTION 1. GENERAL
.01 The specifications contained in this part of the revenue procedure define the required format and contents of the records to be included in a single density diskette file. These specifications must be adhered to unless deviations have been specifically granted by IRS.
.02 To be compatible, a single density diskette file must meet the following specifications in total:
(a) 8 inches in diameter.
(b) recorded in EBCDIC.
(c) contain 77 tracks of which:
(1) Track 0 is the index track (the operating system reserves track 0 for the directory information and writes the file name and location in the directory; data cannot be written in track 0).
(2) Tracks 1 through 73 are data tracks.
(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) IRS can process single sided, single density, soft sectored diskettes as well as double sided, double density, soft sectored diskettes. Part C provides specifications for double density diskettes which have sectors of 256 bytes.
(h) an IBM 5360 compatible diskette would meet the above specifications. Hard sectored diskettes are not compatible.
.03 Payers who can substantially conform to these specifications, but who require some minor deviations, MUST contact the National Computer Center. Under no circumstances may diskettes deviating from the specifications in this revenue procedure be submitted without prior approval from IRS. If you file under the Combined Federal / State Program, your files must conform totally to this revenue procedure.
.04 An external affixed label, Form 5064, must appear on each diskette submitted for processing. The following information is needed:
(a) The transmitter's name.
(b) The five character alpha / numeric Transmitter Control Code.
(c) State of sender (e.g., NY).
(d) Density (used by magnetic tape filers only).
(e) Check box (used by magnetic tape filers only).
(f) Track (used by magnetic tape filers only).
(g) Recording Code (e.g., EBCDIC or ASCII). Diskette filers enter EBCDIC.
(h) The tax year of the data (e.g., 1986).
(i) Document types (e.g., 1099 INT).
(j) The total number of "B" Records after each "A" Record (this figure is taken from the "C" Records).
(k) A number assigned by the transmitter to the diskette.
(l) The sequence of each diskette (e.g., 001 of 008).
The external media label, Form 5064, was updated for tax year 1986. You must use the updated label. This information will assist IRS in processing the file or in locating a file, should the transmitter request that it be returned due to errors. IRS advises that special shipping containers not be used for transmitting data since it cannot be guaranteed that they will be returned.
SEC. 2. DISKETTE HEADER LABEL
The header label on the diskette must be formatted as shown in the following layout: If your system automatically creates a header label, this is not necessary.
HDR1 Blank Data Set Name Blank Sector Blank Beginning
(For Trans- Length of Extent
mitter's Use) (BOE)
(a) (b) (c) (b) (d) (b) (e)
--------------------------------------------------------------------
1-4 5 6-13 14-22 23-27 28 29-33
Blank End of Blank Bypass Data Set Write Blank
Extent Data Set Accessibility Protect
(EOE)
(b) (f) (b) (g) (h) (i) (b)
--------------------------------------------------------------------
34 35-39 40 41 42 43 44
Multi- Blank Expiration Verify Blank End of Data
Volume Date Mark (EOD)
YYMMDD
(j) (b) (k) (l) (b) (m)
--------------------------------------------------------------------
45 46-66 67-72 73 74 75-79
(a) Header 1-Positions 1 through 4; enter HDR1.
(b) Unused-Any field marked blank is unused and should contain only blanks.
(c) Data Set Name-Positions 6 through 13; you can use this field to identify your data set.
(d) Sector Length-Positions 23 through 27; enter the sector length 128, right-justify and fill positions 23 and 24 with zeros.
(e) Beginning of Extent (BOE)-Positions 29 through 33; enter the five-digit address designated for the first record of this data set. For example, if the first record is to go in track 01, sector 02, enter 01002, or xx0yy where xx is the track number and yy is the sector number.
(f) End of Extent (EOE)-Positions 35 through 39; enter the five-digit address of the last position of the disk reserved for this data set. For example, to reserve the entire disk for a data set, enter 73026.
(g) Bypass Data Set-Position 41; enter B if you want to bypass this data set; otherwise, enter a blank.
(h) Data Set Accessibility-Position 42; enter a blank. Any other character in this field causes the equipment to refuse the disk.
(i) Write Protect-Position 43; this field defines the protected status of the associated data set. P = read only; blank = read / write. With P in this position, you can only select the Update (U) mode.
(j) Multi-Volume-Position 45; this field indicates whether a complete data set is on a disk. Blank = data set complete; C = data set continued on another disk; L = last disk of a multi-disk data set.
(k) Expiration Date-Positions 67 through 72; may be used to contain the date that the data set expires. The format is YYMMDD where YY is the year, MM is the month and DD is the day.
(l) Verify Mark-Position 73; this single character field shows if the data set is verified. If it is, enter V, if it is not verified, enter a blank.
(m) End of Data (EOD)-Positions 75-79; enter the track number in positions 75 and 76, enter a "0" (zero) in position 77 and enter the sector number in positions 78 and 79.
SEC. 3. PAYER / TRANSMITTER "A" RECORD
.01 Identifies the payer and transmitter of the diskette and provides parameters for the succeeding Payee "B" Records. IRS computer programs rely on the absolute relationship between the parameters and 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. After the header label on the diskette, the first record appearing in the file must be an "A" Record. For diskette filing, the actual record lengths for the "A" and "B" Records must agree with whatever is entered in diskette positions 29-31 and 32-34 of the "A" Record. A transmitter may include Payee "B" Records for more than one payer on a diskette; however, each GROUP of Payee "B" Records must be preceded by an "A" Record. A single diskette may also contain different types of returns, but the returns MUST not be intermingled. A separate "A" Record is required for each payer and each type of return being reported. An "A" Record may be blocked with "B" Records; however, the initial record on a file must be an "A" Record. The IRS will accept an "A" Record after a "C" Record.
.03 All alpha characters entered in the "A" Record should be upper-case.
.04 WHEN REPORTING FORM 1098, "MORTGAGE INTEREST STATEMENT," THE "A" RECORD WILL REFLECT THE NAME OF THE RECIPIENT OF THE INTEREST. THE "B" RECORD WILL REFLECT THE INDIVIDUAL PAYING THE INTEREST AND THE AMOUNT PAID.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
--------------------------------------------------------------------
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1". It is
Sequence 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 information is being
reported (e.g., if payments
were made in 1986, enter "6").
Must be incremented each year.
--------------------------------------------------------------------
4-6 Diskette 3 REQUIRED. Sequence number
Sequence assigned by the Transmitter to
Number each diskette starting with
001. (Blanks are acceptable or
all zeros.)
--------------------------------------------------------------------
7-15 Payer's 9 REQUIRED. Must be the valid
Federal EIN 9-digit number assigned to the
payer by IRS. DO NOT ENTER
HYPHENS, ALPHA CHARACTERS, ALL
9s OR ALL ZEROS. (Also see
Part A, Sec. 11.07.)
--------------------------------------------------------------------
16 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
17 Combined 1 REQUIRED. Enter the
Federal/State appropriate code from the
Filer table below. Prior approval is
required. A Consent Form 6847
must be submitted to IRS
before tax information will be
released to the states. Refer
to Part A, Sec. 14.11 for
money criteria. Not all states
participate in this program.
If the Payer/Transmitter is
not participating in the
Combined Federal/State Filing
Program, enter blanks. (Refer
to Part A, Sec. 14 for the
requirements that must be met
prior to actual participation
in this program.) Forms 1098,
1099-A, 1099-B, and W-2G
cannot be filed on this
program. Filers who
participate in this program
must incorporate state totals
into corresponding "K" Records
as described in Part B, Sec.
16.
Code Meaning
1 Participating in the
Combined
Federal/State Filing
Program
blank Not participating
--------------------------------------------------------------------
18 Type of 1 REQUIRED. Enter appropriate
Return code from table below:
Type of Return Code
1098 3
1099-A 4
1099-B B
1099-DIV 1
1099-G F
1099-INT 6
1099-MISC A
1099-OID D
1099-PATR 7
1099-R 9
5498 L
W-2G W
19-27 Amount Indicators 9 REQUIRED. In most cases, the
boxes or Amount Indicators on
paper information returns
correspond with the Amount
Codes used to file on magnetic
media, however, should you
notice discrepancies, between
this revenue procedure and
paper forms, please disregard
them and program according to
this revenue procedure for
your returns filed on magnetic
media. For specific
instructions on information to
be reported in each Amount
Code, refer to the 1986
"Instructions for Forms 1099,
1098, 5498, 1096, and W-2G."
The amount indicators entered
for a given type of return
indicate type(s) of payment(s)
which were made. For each
Amount Code entered in this
field, a corresponding payment
amount must appear in the
Payee "B" Record. Example: If
position 18 of the
Payer/Transmitter "A" Record
is "6" (for 1099-INT) and
positions 19-27 are
"123bbbbbb", this indicates
that 3 payment amount fields
are present in all of the
following Payee "B" Records.
The first payment amount field
in the Payee "B" Record will
represent Earnings from
savings and loan associations,
credit unions, bank deposits,
bearer certificates of
deposit, etc., the second will
represent Amount of
forfeiture, and the third will
represent Federal income tax
withheld. Enter the Amount
Indicators in ASCENDING
SEQUENCE, (i.e., 1247bbbbb),
left-justify, filling unused
positions with blanks. For any
further clarification of the
Amount Indicator codes, you
may contact the IRS National
Computer Center.
Amount Indicators For Reporting Mortgage
Form 1098-Mortgage Interest Received from
Interest Statement Payer(s) on Form 1098:
Amount Amount Type
Code
1 Mortgage interest
received from
payer(s)
2 Optional field for
items such as real
estate taxes or
insurance paid
from escrow
NOTE: THE PERSON FOR WHOM YOU ARE RECEIVING THE INTEREST
NEED NOT FILE FORM 1098, AND NO ADDITIONAL REPORTING IS
REQUIRED FOR THE TRANSFER OF THE INTEREST FROM THE
SERVICING BANK TO THE LENDER.
Amount Indicators For Reporting the Acquisition
Form 1099-A-- or Abandonment of Secured
Acquisition or Property on Form 1099-A
Abandonment of
Secured Property
Amount
Code Amount Type
2 Amount of debt
outstanding
3 Amount of debt
satisfied
4 Fair market value
of property at
acquisition or
abandonment
Amount Indicators For Reporting Payments on Form
Form 1099-B-- 1099-B:
Proceeds From
Broker and Barter
Exchange Transactions
Amount
Code Amount Type
2 Stocks, bonds,
etc. (For Forward
Contracts see NOTE
below.)
3 Bartering
4 Federal income tax
withheld
6 Profit or loss
realized in 1986
7 Unrealized profit
(or loss) on open
contracts-12/31/85
8 Unrealized profit
(or loss) on open
contracts-12/31/86
9 Aggregate profit
(or loss)
NOTE: The Payment Amount field associated with Amount
Code 2 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,
for instructions in reporting negative amounts.
Amount Indicators For Reporting Payments on Form
Form 1099-DIV-- 1099-DIV:
Dividends and Amount
Distributions 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
8 Cash liquidation
distributions
9 Noncash
liquidation
distributions
(Show fair market
value)
Amount Indicators For Reporting Payments on Form
Form 1099-G-- 1099-G:
Certain Government Amount
Payments Code Amount Type
1 Unemployment
compensation
2 State or local
income tax refunds
4 Federal income tax
withheld
5 Discharge of
indebtedness
6 Taxable grants
7 Agriculture
payments
Amount Indicators For Reporting Payments on Form
Form 1099-INT-- 1099-INT:
Interest Income 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)
5 U.S. Savings
Bonds, etc.
Amount Indicators For Reporting Payments on Form
Form 1099-MISC-- 1099-MISC:
Miscellaneous Income Amount
(See Notes 1, 2 and 3) Code Amount Type
1 Rents
2 Royalties
3 Prizes and awards
4 Federal income tax
withheld
5 Fishing boat
proceeds
6 Medical and health
care payments
7 Nonemployee
compensation
8 Direct sales
"indicator" (see
NOTE 1)
9 Substitute
payments in lieu
of dividends or
interest (see NOTE
2)
NOTE 1: Use Amount Code "8" to report that direct sales of
consumer products of $5,000 or more to the payee on a
buy-sell, deposit-commission, or other basis for resale
were made. Do not use this indicator for sales of less
than $5,000. The use of Amount Code "8" actually reflects
an indicator of direct sales and not an actual payment
amount or amount code. The corresponding payment amount
field in the Payee "B" Record MUST be reflected as
0000000100. This does not mean that a payment of $1.00 was
made or is being reported. The use of Amount Code "8"
relates directly to Sector 1, diskette position "5",
Document Specific Code and NOTE 2 of the Payment Amount
Field in the Payee "B" Record. (If you use Amount Code "8"
in the "A" Record, you will enter a "1" in diskette
position "5" of Sector 1 of the "B" Record. For any other
1099-MISC Amount Codes, you will enter a "0" (zero) in
diskette position "5" of Sector 1 of the "B" Record.)
NOTE 2: Brokers are subject to a reporting requirement for
payments received after 1984. Brokers who transfer
securities of a customer for use in short sale must use
Amount Code 9 to report the aggregate payments received in
lieu of dividends or tax-exempt interest on behalf of a
customer while the short sale was open. Generally, for
substitute payments in lieu of dividends, a broker is
required to file a Form 1099-MISC for each affected
customer who is not an individual. Refer to the 1986
"Instructions for Form 1099, 1098, 5498, 1096, and W2G"
for detailed information. The instructions are available
from IRS offices.
NOTE 3: If you are reporting Excess Golden Parachute
Payments, use paper forms 1099-MISC. Do not report these
payments on magnetic media. See Part A, Sec. 15 for a
definition of an Excess Golden Parachute Payment.
Amount Indicators For Reporting Payments on Form
Form 1099-OID-- 1099-OID:
Original Issue Amount
Discount Code Amount Type
1 Total original
issue discount for
1986
2 Other periodic
interest (the
regular interest
paid on this
obligation without
regard to any
original issue
discount)
3 Amount of
forfeiture
4 Federal income tax
withheld
Amount Indicators For Reporting Payments on Form
Form 1099-PATR-- 1099-PATR:
Taxable Distributions
Received From Amount
Cooperatives 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
(See NOTE)
7 Energy investment
credit (See NOTE)
8 Jobs credit (See
NOTE)
NOTE: The amount shown for Amount Indicators "6," "7" and
"8" must be reported to the payee; however, since these
amounts are not taxable, they need not be reported to IRS.
Amount Indicators For Reporting Payments on
Form 1099-R--Total Form 1099-R:
Distributions From Amount
Profit-Sharing, Code Amount Type
Retirement Plans, 1 Amount includable
Individual Retirement as income (add
Arrangements, amounts in codes
Insurance Contracts, 2 and 3)
etc., (See NOTE) 2 Capital gain (for
lump-sum
distributions
only)
3 Ordinary income
4 Federal income
tax withheld
5 Employee
contributions
(profit-sharing
or retirement
plans) or
insurance
premiums
6 IRA, SEP or DEC
distributions
7 State income tax
withheld
8 Net unrealized
appreciation in
employer's
securities
9 Other
NOTE: A distribution from a KEOGH plan should be reported
in Amount Codes 1, 2, and 3 as appropriate.
Amount Indicators For Reporting Payments on Form
Form 5498--Individual 5498:
Retirement Arrangement Amount
Information Code Amount Type
1 Regular SEP
contributions made
in 1986 and 1987
for 1986. Include
only employer
contributions
here. Enter any
employee
contributions to a
SEP in Code
3.
2 Rollover IRA, SEP
or DEC
contributions
3 Regular IRA or DEC
contributions made
in 1986 and 1987
for 1986
4 Life insurance
cost included in
code 1 or 3 (for
endowment
contracts only)
NOTE: Form 5498 is filed for contributions to be applied
to 1986 that are made between January 1, 1986, and
April 15, 1987.
Amount Indicators For Reporting Payments on Form
Form W-2G--Certain W-2G:
Gambling Winnings Amount
Code Amount Type
1 Gross winnings
2 Federal income tax
withheld
3 State income tax
withheld
7 Winnings from
identical wagers
--------------------------------------------------------------------
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
28 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
29-31 "A" Record 3 REQUIRED. This indicates the
Length Record Length. NOT the Sector
Length. Enter 360.
--------------------------------------------------------------------
32-34 "B" Record 3 REQUIRED This indicates the
Record Length. NOT the Sector
Length Length. Enter 360.
--------------------------------------------------------------------
35 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
36-40 Transmitter 5 REQUIRED. Enter the five
Control Code character alpha/numeric
(TCC) Transmitter Control Code
assigned by IRS. See Part A,
Sec. 15 for a definition of
Transmitter Control Code
(TCC). You must have a TCC to
file actual data on this
program.
--------------------------------------------------------------------
41 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
42-81 First 40 REQUIRED. Must be present or
Payer Name files will be returned for
correction. 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
82-120 Second 39 REQUIRED. The contents of this
Payer Name field are dependent upon the
TRANSFER AGENT INDICATOR in
position 121 of this record.
If the Transfer Agent
Indicator contains a "1", this
field will contain the name of
the Transfer Agent. If the
Transfer Agent Indicator
contains a "0" (zero), this
field will contain either a
continuation of the First
Payer Name field or blanks.
Left-justify and fill unused
positions with blanks. IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD, FILL WITH BLANKS. (See
Part A, Sec. 15 for a
definition of Transfer Agent.)
--------------------------------------------------------------------
121 Transfer 1 REQUIRED. Identifies the
Agent entity in the Second Payer
Indicator Name field. (See Part A,
Sec. 15 for a definition of
Transfer Agent.)
Code Meaning
1 The entity in the
Second Payer Name
field is the
Transfer Agent.
0 (zero) The entity shown is
not the Transfer
Agent (i.e., the
Second Payer Name
field contains
either a
continuation of the
First Payer Name
field or blanks).
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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 40 REQUIRED. If the TRANSFER
Shipping AGENT INDICATOR in position
Address 121 of Sector 1 is a "1",
enter the shipping address
of the Transfer Agent.
Otherwise, enter the shipping
address of the payer.
Left-justify and fill with
blanks.
--------------------------------------------------------------------
43-82 Payer City, 40 REQUIRED. If the TRANSFER
State and AGENT INDICATOR in position
ZIP Code 121 of Sector 1 is a "1",
enter the City, State and
ZIP Code of the Transfer
Agent. Otherwise, enter the
City, State and ZIP Code of
the payer. Left-justify
and fill with blanks.
--------------------------------------------------------------------
83-128 Blank 46 REQUIRED. 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 OR THIS IS A COMBINED
FEDERAL/STATE FILING PAYER, THE FOLLOWING ITEMS ARE REQUIRED.
--------------------------------------------------------------------
83-122 First 40 REQUIRED. Enter the name of
Name Line of the transmitter in the manner
Transmitter of 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 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3 (Only used if you are transmitting for someone other than
yourself or if you participate in the Combined Federal/
State Program.)
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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 40 REQUIRED. Enter the second
Name Line of name line of the transmitter.
Transmitter Left-justify and fill with
blanks. IF NO ENTRIES ARE
PRESENT FOR THIS FIELD, FILL
WITH BLANKS.
--------------------------------------------------------------------
43-82 Transmitter 40 REQUIRED. Enter the mailing
Mailing address of the transmitter.
Address Left-justify and fill with
blanks.
--------------------------------------------------------------------
83-122 Transmitter 40 REQUIRED. Enter the City,
City, State State, and ZIP Code of the
and ZIP Code transmitter, Left-justify and
fill with blanks.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
SEC. 4. PAYER / TRANSMITTER "A" RECORD-RECORD LAYOUT
[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. 5. PAYEE "B" RECORDS-GENERAL INFORMATION FOR ALL FORMS
.01 This section contains the general information concerning the Payee "B" Record for all information returns. For a detailed description of the record refer to the following:
(a) Sec. 6. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORMS 1098, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R, and 5498.
(b) Sec. 8. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM 1099 A.
(c) Sec. 10. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM 1099 B.
(d) Sec. 12. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORM W 2G.
.02 The Payee "B" Record contains the payment information from the individual statements. When filing information documents on diskette(s), the format for the Payee "B" Records will vary in relation to the number of payment amount fields being reported. The number of payment amount fields will depend upon the number of Payment Amount Indicator Codes used in positions 19-27 of the Payer / Transmitter "A" Record. For example, if you are reporting 1099 INT, position 18 of the Payer / Transmitter "A" Record will be coded with a "6." If the Amount Indicators used to report this interest are Amount Codes "1," "2," and "3," then diskette positions 19-27 of the "A" record will be coded "123bbbbbb" (b represents a blank position). To correspond with Amount Indicators "1," "2," and "3" of the "A" Record, the "B" Record will contain three payment amount fields. Diskette positions 32-41 of the Payee "B" Record will contain the payment amount to be reported for Amount Code "1" (earnings from savings and loan associations, credit unions, bank deposits, bearer certificates of deposits, etc.); diskette positions 42-51 of the "B" Record would contain the payment amount to be reported for Amount Code "2" (amount of forfeiture); and diskette positions 52-61 of the "B" Record would contain the payment amount to be reported for Amount Code "3" (Federal income tax withheld). The First Payee Name Line must begin immediately after the last payment amount that is indicated as being used. In this example, the First Payee Name Line would begin in diskette position 62.
.03 All payee records must contain correct payee name and address information entered in the fields prescribed in this section. Records containing an invalid TIN (SSN or EIN) and having no address data present may be returned for correction. In searching for a payee address, if your efforts fail and you know that the address is invalid, supply the invalid address rather than leave the field blank.
.04 IRS must be able to identify the surname associated with the TIN (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 or last name are to be entered by the payers. The surname or last name should appear first in the First Payee Name Line of all Payee "B" Records; however, if your records have been developed using the first name first, IRS programs will accept this but a blank must appear between the first and last name.
.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 IRS computer programs in generating the Name Control.
(a) The surname of the payee whose TIN (SSN or EIN) is shown in the Payee "B" Record should always appear first. If, however, you enter the first name first, you must leave a blank space between the first and last name.
(b) In the case of multiple payees, only the surname of the payee whose TIN (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 diskette to state or local governments. See Part A, Sec. 14, for the Combined Federal / State filing requirements.
.07 For those filers participating in the Combined Federal / State Filing Program, positions 127 and 128 or 255 and 256 in the Payee "B" Record Sector 2 or 3 must contain the appropriate state code for the state to receive the information. The file should also meet the money criteria described in Part A, Sec. 14.11. Do not code for the states unless prior approval to participate has been granted by IRS. See Part A, Sec. 14 for a list of the valid participating state codes. FORMS 1098, 1099 A, 1099 B, AND W 2G CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM. Your files must meet all of the requirements specified in Part A, Sec. 14 in order to participate in this program.
.08 All alpha characters entered in the "B" Record should be upper-case.
.09 IRS STRONGLY ENCOURAGES FILERS TO REVIEW THEIR DATA FOR ACCURACY BEFORE SUBMISSION TO PREVENT ERRONEOUS NOTICES BEING MAILED TO PERSONS FOR WHOM REPORTS ARE FILED. FILERS SHOULD BE ESPECIALLY CAREFUL THAT THEIR TAXPAYER NAMES, SOCIAL SECURITY NUMBERS (SSNs), ACCOUNT NUMBERS, TYPES OF INCOME, AND INCOME AMOUNTS ARE CORRECT. ALTHOUGH IRS ENCOURAGES PAYERS TO FILL IN THE PAYER'S ACCOUNT NUMBER FOR THE PAYEE FIELD, THEY SHOULD NOT INCLUDE EXTRANEOUS DIGITS AS THE FIELD IS LIMITED, IN MAGNETIC MEDIA FILING, TO 10 POSITIONS.
.10 WHEN REPORTING FORM 1098, "MORTGAGE INTEREST STATEMENT," THE "A" RECORD WILL REFLECT THE NAME OF THE RECIPIENT OF THE INTEREST. THE "B" RECORD WILL REFLECT THE INDIVIDUAL PAYING THE INTEREST AND THE AMOUNT PAID.
SEC. 6. PAYEE "B" RECORD-FIELD DESCRIPTIONS FOR FORMS 1098, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R, AND 5498
.01 This section contains the general payment information from individual statements for Forms 1098, 1099 A, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R, and 5498.
.02 In most instances each Payee "B" Record will be composed of two sectors on the diskette with positions 1-41 being a constant format and the variance occurring in positions 42-128 of the first sector and the entire second sector. In those instances where six or more payment amount fields are reported, each Payee "B" Record will be composed of three sectors on the diskette with positions 1-41 of the first sector being a constant format and the variance occurring in positions 42-128 of the first sector and the entire second and third sectors.
RECORD NAME: PAYEE "B" RECORD
--------------------------------------------------------------------
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1". It is
Sequence 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document 2 REQUIRED for Forms 1099-R,
Specific Code 1099-MISC, and 1099-G. For
Form 1099-R, enter the
appropriate code for the
Category of Total
Distribution. For Form 1099-
MISC, enter the appropriate
code for Direct Sales. For
Form 1099-G, enter the year of
income tax refund. FOR ALL
OTHER FORMS, ENTER BLANK.
If only one code is used,
left-justify and blank
fill.
(In prior years, diskette
position 6 was used as a
corrected return indicator.
This position was needed
for the Document Specific
Code. Diskette position 7
now represents a corrected
return. You must adjust your
programs.)
Category of Use only for reporting on Form
Total 1099-R to identify the
Distribution category of Total
(Form 1099-R Distribution. You may select
only) two codes except when using
Code 9. Enter the applicable
code from the table below.
Code 7 below is not required
for Amount Indicators 1, 2,
and 3. A "0" (zero) is not a
valid code for Form 1099-R. If
you are reporting a
distribution from a KEOGH
plan, or from any other
distribution, to which the
following codes do not apply,
enter blanks in this field.
Category Code
Premature distribution 1
(other than codes 2, 3,
4, 5, 8, or P)
Rollover 2
Disability 3
Death (includes payments 4
to a beneficiary)
Prohibited transaction 5
Other 6
Normal IRA, SEP or DEC 7
distributions
Excess contributions 8
refunded plus earnings
on such excess
contributions
PS 58 Costs (see NOTE) 9
Excess contributions P
refunded plus earnings
on such excess
contributions taxable
in 1985
Qualifies for 10-year A
averaging
Qualifies for death B
benefit exclusion
Qualifies for both A and B C
NOTE: PS 58 Costs may be
reported on Form 1099-R;
however, Form W-2P (filed with
SSA) is preferable. Since this
is not actually a total
distribution, a separate "B"
Record is required to report
PS 58 Costs. These costs may
not be reported in combination
with a total distribution.
Refer to the 1986
"Instructions for Forms 1099,
1098, 5498, 1096, and W-2G,"
available from IRS offices.
Direct Sales Use only for direct sales
(Form 1099-MISC reporting on Form 1099-MISC.
only) If sales to the recipient of
consumer products on a buy-
sell, deposit-commission, or
any other basis for resale,
have amounted to $5,000 or
more, ENTER "1". If you are
filing 1099-MISC, with an
Amount Indicator of "8" in the
"A" Record, you must enter a
code "1" in this field. For
all other 1099-MISC Amount
Codes in the "A" Records,
enter a "0" (zero) in this
field. In Part B, Sec. 3.
information concerning the
direct sales indicator can be
found under Amount Indicators,
Form 1099-MISC, NOTE 1 in the
"A" Record. This code will
appear in position 5. Position
6 will be blank.
Refund is for Use only for reporting the tax
Tax Year year for which the refund was
(Form 1099-G issued. If the payment amount
only) field associated with Amount
Indicator 2. Income Tax
Refunds, contains a refund,
credit or offset that is
attributable to an income tax
which applies exclusively to
income from a trade or
business and is not of general
application, then enter the
ALPHA equivalent of the year
of refund from the table
below. Otherwise, enter the
NUMERIC Year for which the
Refund was issued. This code
should appear in position 5.
Position 6 will be blank.
Year for which Alpha
Refund was Issued Equivalent
1 A
2 B
3 C
4 D
5 E
6 F
7 G
8 H
9 I
0 J
--------------------------------------------------------------------
7 Blank or Corrected 1 REQUIRED. Enter blank.
Return Indicator (Reserved for IRS use.)
Diskette position 7 is used to
indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using magnetic media. IN PRIOR
YEARS, DISKETTE POSITION 6 WAS
USED AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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
embedded blanks should be
removed. IF THE NAME CONTROL
IS NOT DETERMINABLE BY THE
PAYER, SUCH AS IN THE CASE
OF A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the name control:
Name
Name Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-Lopes TORR
Mark D'Allesandro DALL
/*/ Name Controls of less than
four (4) significant
characters must be left-
justified and blank filled.
--------------------------------------------------------------------
12 Type of TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of
TIN TIN Type of Account
1 EIN A business or an
organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number is
unobtainable due
to legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identification
number in this field will be
returned for correction.
--------------------------------------------------------------------
22-31 Payer's Account 10 REQUIRED. Payer may use this
Number for Payee field to enter the payee's
account number. The use of
this item will facilitate easy
reference to specific records
in the payers' file should any
questions arise. DO NOT ENTER
A TAXPAYER IDENTIFICATION
NUMBER IN THIS FIELD. An
account number can be any
account number assigned by the
payer to the payee. (e.g.,
checking account, savings
account, etc.). THIS NUMBER
WILL HELP TO DISTINGUISH THE
INDIVIDUAL PAYEE'S ACCOUNT
WITH YOU AND SHOULD BE UNIQUE
TO IDENTIFY THE SPECIFIC
TRANSACTION MADE WITH THE
ORGANIZATION, SHOULD MULTIPLE
RETURNS TRANSACTION MADE WITH
THE ORGANIZATION. SHOULD
MULTIPLE RETURNS BE FILED.
This information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent upon and must
(must be numeric) agree with the number of
Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. THE FIRST
PAYEE NAME LINE MUST APPEAR
IMMEDIATELY AFTER THE LAST
PAYMENT AMOUNT INDICATED AS
BEING USED. For example, if
you are reporting 1099-INT and
you used only Amount Indicator
"3" in the Payer/Transmitter
"A" Record, then you will only
use one ten position payment
amount in the Payee "B"
Record, right-justified, and
the First Payee Name Line will
begin in position 42. Each
payment field that you allow
for, or use, must contain 10
numeric characters (see NOTE
1). 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 and must be negative
overpunched in the units
position).
Example: If the Amount
Indicators are reflected as
"123bbbbbb", the Payee "B"
Records must have only 3
payment amount fields. If
Amount Indicators are
reflected as "12367bbbb", the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused positions
MUST be zero filled. Federal
income tax withheld is not
reported as a negative amount.
NOTE 1: If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the total
amount MUST be submitted for
the Payee.
NOTE 2: If you file 1099-MISC
and use Amount Code "8" in the
Amount Indicator field of the
Payer/Transmitter "A" Record,
you must enter 0000000100 in
the corresponding Payment
Amount Field. This will not
represent an actual money
amount; this is an indicator
of direct sales. (Refer to
Part B, Sec. 3, NOTE 1, of the
Amount Indicators, Form
1099-MISC, for clarification.)
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of Sector 1 of the
Payer/Transmitter "A" Record.
This amount must always be
present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE
REPORTED WITHIN THE PAYEE "B" RECORD. THIS CAN BE
DETERMINED FROM THE NUMBER OF AMOUNT INDICATORS APPEARING
IN POSITIONS 19-27 OF SECTOR OF THE PAYER/TRANSMITTER "A"
RECORD. FOLLOWING ARE THE FORMATS FOR COMPLETING POSITIONS
42-128 OF SECTOR 1, POSITIONS 1-128 OF SECTOR 2 AND
POSITIONS 1-128 OF SECTOR 3, IF NEEDED, OF THE PAYEE "B"
RECORD. USE THE APPROPRIATE FORMAT AS REQUIRED. SECTOR 3
IS ONLY APPLICABLE IN THE PAYEE "B" RECORD IF YOU USE SIX
OR MORE PAYMENT AMOUNT FIELDS.
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
43-71 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "43"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
72-73 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "43" of the
Payee City field.
--------------------------------------------------------------------
74-82 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "43" in the Payee
City field is a "1".
--------------------------------------------------------------------
83-126 Blank 44 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer then 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098. "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
92-128 Blank 37 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the City,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign county. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A. Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-126 Blank 4 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the combined
Federal/State Filing Program,
enter the valid state code
from Part A. Sec. 14.10. For
those states NOT participating
in this program or for Form
1098. ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME PAYEE "B" RECORD (USING THREE PAYMENTS FIELDS)
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee
Name Line Name Line must appear
immediately after the last
payment amount indicated as
being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name,
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. NOTE:
WHEN REPORTING FORM 1098,
"MORTGAGE INTEREST STATEMENT,"
THE "A" RECORD WILL REFLECT
THE NAME OF THE RECIPIENT OF
THE INTEREST, THE "B" RECORD
WILL REFLECT THE INDIVIDUAL
PAYING THE INTEREST AND THE
AMOUNT PAID.
--------------------------------------------------------------------
102-128 Blank 27 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the
remaining portion of the name
only in this field. If there
are multiple payees (e.g.,
partners or joint owners),
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. Do not enter
address information in this
field. Left-justify and fill
unused positions with blanks.
FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee.
Left-justify and fill unused
positions with blanks. The
address MUST be present. This
field MUST NOT contain any
data other than the payee's
mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviations for the state
or foreign country. You MUST
use valid U.S. Postal Service
abbreviations as shown in
Part A. See. 16. Use this
field for state or country
information only. If the code
used is for a foreign
country, insert a "1" in
position "83" of the Payee
City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by
the U.S. Postal Service. If
only the first 5 digits are
known, left-justify and fill
the unused positions with
blanks. Use this field for
the ZIP Code only. For
foreign countries, alpha
characters are acceptable as
long as position "83" in the
Payee City field is a "1"
--------------------------------------------------------------------
123-126 Blank 4 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee
record is to be forwarded to
a state agency as part of the
Combined Federal/State Filing
Program, enter the valid
state code from Part A, Sec.
14.10. For those states NOT
participating in this program
or for Form 1098, ENTER
BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-111 First Payee 40 REQUIRED. The First Payee
Name Line Name Line must appear
immediately after the last
payment amount indicated as
being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in position 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second Payee Name Line
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. NOTE. WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST, THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
112-128 Blank 17 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee.
Left-justify and fill unused
positions with blanks. The
address MUST be present. This
field MUST NOT contain any
data other than payee's
mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83"of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-126 Blank 4 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-121 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second Payee Name Line
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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee.
Left-justify and fill unused
positions with blanks. The
address MUST be present. This
field MUST NOT contain any
data other than payee's
mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-126 Blank 4 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SIX PAYMENT FIELDS)
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-128 Blank 37 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear after the
last payment amount indicated
as being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer than 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST, THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
43-82 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "3". 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviations for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-126 Blank 84 REQUIRED. Enter blanks
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SEVEN PAYMENT FIELDS)
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-128 Blank 27 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear after the
last payment amount indicated
as being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer than 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
43-82 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "3". 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviations for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-126 Blank 84 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING EIGHT PAYMENT FIELDS)
Sector 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-111 Payment 10 This amount is identified by
Amount 8 the amount indicator in
position 26, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
112-128 Blank 17 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear after the
last payment amount indicated
as being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer than 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
43-82 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "3". 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-126 Blank 84 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)
Sector 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-111 Payment 10 This amount is identified by
Amount 8 the amount indicator in
position 26, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
112-121 Payment 10 This amount is identified by
Amount 9 the amount indicator in
position 27, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear after the
last payment amount indicated
as being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer than 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
43-82 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee.
Left-justify and fill unused
positions with blanks. The
address MUST be present. This
field MUST NOT contain and
data other than the payee's
mailing address.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "3". 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A. Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-126 Blank 84 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
SEC. 7. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORMS 1098, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R AND 5498
[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. 8. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORM 1099 A
.01 This section contains the general payment information from individual statements for Form 1099 A. For detailed explanations of the 1099 A fields request a copy of the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" available from IRS offices.
.02 For Form 1099 A, SECTOR 3 will be required if there is more than one payment field to be reported in the Payee "B" Record.
.03 FORM 1099 A CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
RECORD NAME: PAYEE "B" RECORD
FORM 1099-A
--------------------------------------------------------------------
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "1".
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 last
two digits of the year for
which payments are being
reported (e.g., if payments
were made in 1986, enter
"86"). Must be incremented
each year.
--------------------------------------------------------------------
5-6 Document Specific 2 REQUIRED. For Form 1099-A,
Code enter blanks.
--------------------------------------------------------------------
7 Blank or Corrected 1 REQUIRED. Enter blank.
Return Indicator (Reserved for IRS use).
Diskette position 7 is used to
indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE OF
A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the Name Control:
--------------------------------------------------------------------
Name Name
Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-Lopes TORR
Mark D'Allesandro DALL
/*/ NOTE: Name Controls of
less than four (4) significant
characters must be
left-justified and blank
filled.
--------------------------------------------------------------------
--------------------------------------------------------------------
12 Type of TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of
TIN TIN Type of Account
1 EIN A business or
an organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number
is unobtainable
due to
legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identification
number in this field will be
returned for correction.
--------------------------------------------------------------------
--------------------------------------------------------------------
22-31 Payer's Account 10 REQUIRED. Payer may use this
Number for Payee field to enter the payee's
account number. The use of
this item 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. Enter
blanks if the Payer's Account
Number for Payee is not to be
entered in this field. An
account number can be any
account number assigned by the
payer to the payee (i.e.,
checking account, savings
account, etc.). THIS NUMBER
WILL HELP TO DISTINGUISH THE
INDIVIDUAL PAYEE'S ACCOUNT
WITH YOU AND SHOULD BE UNIQUE
TO IDENTIFY THE SPECIFIC
TRANSACTION MADE WITH THE
ORGANIZATION, SHOULD MULTIPLE
RETURNS BE FILED. This
information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent upon and must
(must be numeric) agree with the number of
Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. The First
Payee Name Line must appear
immediately after the last
payment amount indicated as
being used. For example, if
you are reporting 1099-INT and
you used only Amount Indicator
"3" in the Payer/Transmitter
"A" Record, then you will only
use one ten position payment
amount in the Payee "B"
Record, right-justified, and
the First Payee Name Line will
begin in position 42. Each
payment field that you allow
for, or use, must contain 10
numeric characters (see NOTE
1). 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 and must be negative
overpunched in the units
position).
Example: If the Amount
Indicators are reflected as
"123bbbbbb," the Payee "B"
Records must have only 3
payment amount fields. If
Amount Indicators are
reflected as "12367bbbb," the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused positions
MUST be zero filled. Federal
income tax withheld is not
reported as a negative amount.
NOTE: If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the total
amount MUST be submitted for
the Payee.
--------------------------------------------------------------------
32-41 Payment Amount 1 10 This amount is identified by
the indicator in position 19
of Sector 1 of the
Payer/Transmitter "A" Record.
This amount must always be
present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE REPORTED
WITHIN THE PAYEE "B" RECORD. THIS CAN BE DETERMINED FROM THE NUMBER
OF AMOUNT INDICATORS APPEARING IN POSITIONS 19-27 OF SECTOR 1 OF THE
PAYER/TRANSMITTER "A" RECORD. FOLLOWING ARE THE FORMATS FOR
COMPLETING POSITIONS 42-128 OF SECTOR 1, POSITIONS 1-128 OF SECTOR 2
AND POSITIONS 1-128 OF SECTOR 3, IF NEEDED, OF THE PAYEE "B" RECORD.
FOR FORM 1099-A SECTOR 3 WILL BE REQUIRED IF THERE IS MORE THAN ONE
PAYMENT FIELD TO BE REPORTED IN THE PAYEE "B" RECORD. USE THE
APPROPRIATE FORMAT AS REQUIRED.
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-A
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-42 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
43-71 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "43"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
72-73 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "43" of the
Payee City field.
--------------------------------------------------------------------
74-82 Payee ZIP Code 9 REQUIRED. Enter the valid 9
digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "43" in the Payee
City field is a "1".
--------------------------------------------------------------------
83-88 Lender's Date 6 REQUIRED FOR FORM 1099-A ONLY.
of Acquisition Enter the date of your
or Abandonment acquisition of the secured
property or the date you first
knew or had reason to know
that the property was
abandoned in the format
MMDDYY. DO NOT ENTER HYPHENS
OR SLASHES.
--------------------------------------------------------------------
89 Liability Indicator 1 REQUIRED FOR FORM 1099-A ONLY.
Enter the appropriate
indicator from table below:
Indicator Usage
1 Borrower is
personally liable
for repayment of
the debt.
Blank Borrower is not
liable for
repayment of the
debt.
--------------------------------------------------------------------
90-126 Description 37 REQUIRED FOR FORM 1099-A ONLY.
Enter a brief description of
the property. For example, for
real property, enter the
address, section, lot and
block. For personal property,
enter the type, make and model
(e.g., Car-1986 Buick Regal or
Office Equipment, etc.).
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM 1099-A
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment Amount 2 10 This amount is identified by
the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee Name 40 REQUIRED. The First Payee Name
Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
92-128 Blank 37 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". Used
to sequence the sectors making
up a Service PAYEE Record.
--------------------------------------------------------------------
2 Record Type 2 REQUIRED. Enter "B". Must be
the second position of each
PAYEE Record.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
to sequence the sectors making
Sequence up a Service PAYEE Record.
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "B". Must be
the second position of each
PAYEE Record.
--------------------------------------------------------------------
3-82 Blank 80 REQUIRED. Enter blanks.
--------------------------------------------------------------------
83-88 Lender's Date 6 REQUIRED FOR FORM 1099-A ONLY.
of Acquisition Enter the date of your
or Abandonment acquisition of the secured
property or the date you first
knew or has reason to know
that the property was
abandoned in the format
MMDDYY. DO NOT ENTER HYPHENS
OR SLASHES.
--------------------------------------------------------------------
89 Liability 1 REQUIRED FOR FORM 1099-A ONLY.
Indicator Enter the appropriate
indicator from table below:
Indicator Usage
1 Borrower is
personally liable
for repayment of
the debt.
Blank Borrower is not
liable for
repayment of the
debt.
--------------------------------------------------------------------
90-126 Description 37 REQUIRED FOR FORM 1099-A ONLY.
Enter a brief description of
the property. For example, for
real property, enter the
address, section, lot and
block. For personal property,
enter the type, make and model
(e.g., Car-1986 Buick Regal or
Office Equipment, etc.).
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)
FORM 1099-A
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The first Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
102-128 Blank 27 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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
Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-82 Blank 80 REQUIRED. Enter blanks.
--------------------------------------------------------------------
83-88 Lender's Date 6 REQUIRED FOR FORM 1009-A ONLY.
of Acquisition Enter the date of your
or Abandonment acquisition of the secured
property or the date you first
knew or had reason to know
that the property was
abandoned in the format
MMDDYY. DO NOT ENTER HYPHENS
OR SLASHES.
--------------------------------------------------------------------
89 Liability 1 REQUIRED FOR FORM 1099-A ONLY.
Indicator Enter the appropriate
indicator from the table
below:
Indicator Usage
1 Borrower is
personally liable
for repayment of
the debt.
Blank Borrower is not
liable for
repayment of the
debt.
--------------------------------------------------------------------
90-126 Description 37 REQUIRED FOR FORM 1099-A ONLY.
Enter a brief description of
the property. For example, for
real property, enter the
address, section, lot and
block. For personal property,
enter the type, make and model
(e.g., Car-1986 Buick Regal or
Office Equipment, etc.).
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
SEC. 9. PAYEE "B" RECORD-RECORD LAYOUT FOR FORM 1099-A
[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. 10. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORM 1099-B
.01 This section contains the general payment information from individual statements for Form 1099 B. For detailed explanations of the 1099 B fields request a copy of the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" available from IRS offices.
.02 For Form 1099 B, SECTOR 3 will be required if there is more than one payment field to be reported in the Payee "B" Record.
.03 FORM 1099 B CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
RECORD NAME: PAYEE "B" RECORD
FORM 1099-B
--------------------------------------------------------------------
Diskette Field Title Length Description and Remarks
Position
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1." Used
Sequence 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document 2 REQUIRED. For Form 1099-B,
Specific enter blanks.
Code
--------------------------------------------------------------------
7 Blank or 1 REQUIRED. Enter blank.
Corrected (Reserved for IRS use.)
Return Diskette position 7
Indicator is used to indicate a
corrected return. Refer to
Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE
OF A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the Name Control:
--------------------------------------------------------------------
Name Name Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-
Lopes TORR
Mark D'Allesandro DALL
/*/ Name Controls of less than
four (4) significant
characters must be
left-justified and blank
filled.
--------------------------------------------------------------------
12 Type of TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of Type of Account
TIN TIN
1 EIN A business or
an organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number
is unobtainable
due to
legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
13-21 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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identification
number in this field will be
returned for correction.
--------------------------------------------------------------------
22-31 Payer's 10 REQUIRED. Payer may use this
Account Number field to enter the payee's
for Payee account number. The use of
this item 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. Enter blanks if the
Payer's Account Number for
Payee is not to be entered in
this field. An account number
can be any account number
assigned by the payer to the
payee (i.e., checking account,
savings account, etc.). THIS
NUMBER WILL HELP TO
DISTINGUISH THE INDIVIDUAL
PAYEE'S ACCOUNT WITH YOU AND
SHOULD BE UNIQUE TO IDENTIFY
THE SPECIFIC TRANSACTION MADE
WITH THE ORGANIZATION,
SHOULD MULTIPLE RETURNS BE
FILED. This information will
be particularly necessary if
you need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent on the number of
(must be numeric) Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. The First
Payee Name Line must appear
after the last payment amount
indicated as being used. For
example, if you are reporting
1099-INT and you used only
Amount Indicator "3" in the
Payer/Transmitter "A" Record,
then you will only use one ten
position payment amount in the
Payee "B" Record, right-
justified, and the First Payee
Name Line will begin in
position 42. Each payment
field that you allow for, or
use, must contain 10 numeric
characters (see NOTE 1). 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 and must
be negative overpunched in the
units position). Example: If
the Amount Indicators are
reflected as "123bbbbbb," the
Payee "B" Records must have
only 3 payment amount fields.
If Amount Indicators are
reflected as "12367bbbb," the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused
positions. MUST be zero
filled. Federal income tax
withheld is not reported as a
negative amount.
NOTE: 1 If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the total
amount MUST be submitted for
the Payee.
--------------------------------------------------------------------
32-41 Payment 10 This amount is identified by
Amount 1 the indicator in position 19
of Sector 1 of the Payer/
Transmitter "A" Record. This
amount must always be present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE REPORTED
WITHIN THE PAYEE "B" RECORD. THIS CAN BE DETERMINED FROM THE NUMBER
OF AMOUNT INDICATORS APPEARING IN POSITIONS 19-27 OF SECTOR 1 OF THE
PAYER/TRANSMITTER "A" RECORD. FOLLOWING ARE THE FORMATS FOR
COMPLETING POSITIONS 42-128 OF SECTOR 1, POSITIONS 1-128 OF SECTOR 2,
AND POSITIONS 1-128 OF SECTOR 3, IF NEEDED, OF THE PAYEE "B" RECORD.
FOR FORM 1099-B, SECTOR 3 WILL BE REQUIRED IF THERE IS MORE THAN ONE
PAYMENT FIELD TO BE REPORTED IN THE PAYEE "B" RECORD. USE THE
APPROPRIATE FORMAT AS REQUIRED.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for this name,
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.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners) this
field may be used for those
payees' names who are not
associated with the taxpayer
identification number in
positions 13-21 above. Do not
enter address information in
this field. Left-justify and
fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED Must be a "2." Used
Sequence 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.
--------------------------------------------------------------------
3-42 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
43-71 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "43"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
72-73 Payee State 2 REQUIRED. Enter the
abbreviation for the state of
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "43" of the
Payee City field.
--------------------------------------------------------------------
74-82 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "43" in the Payee
City field is a "1".
--------------------------------------------------------------------
83-85 Blank 3 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.) Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second Payee Name Line
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.
--------------------------------------------------------------------
92-128 Blank 37 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners) 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.
Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-
justify and fill unused
positions with blanks. The
address MUST be present. This
field MUST NOT contain any
data other than payee's
mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is a
foreign country, insert a "1"
in position "83" of the Payee
City field.
--------------------------------------------------------------------
114-122 Payee ZIP Code 9 REQUIRED. Enter the valid 9
digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-85 Blank 83 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedure)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)
FORM 1009-B
SECTOR 1
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
102-128 Blank 27 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-85 Blank 83 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-111 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
112-128 Blank 17 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions
with blanks. The address MUST
be present. This field MUST
NOT contain any data other
than payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-85 Blank 83 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction.
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-121 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
country. You MUST use valid
U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If
only the first 5 digits are
known, left-justify and fill
the unused positions with
blanks. Use this field for the
ZIP Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-85 Blank 83 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SIX PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-128 Blank 37 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear after the
last payment amount indicated
as being used. Do not enter
address information in the
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer than 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
43-82 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-85 Blank 43 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction.
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SEVEN PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-128 Blank 27 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear after the
last payment amount indicated
as being used. Do not enter
address information in the
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 of Sector
1. If fewer than 40 characters
are required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
43-82 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
83-122 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP Code 9 REQUIRED. Enter the valid 9
digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-85 Blank 43 REQUIRED. Enter blanks.
--------------------------------------------------------------------
86 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction.
--------------------------------------------------------------------
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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
93-100 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
SEC. 11. PAYEE "B" RECORD-RECORD LAYOUT FOR 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. 12. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORM W-2G
.01 This section contains the general payment information from individual statements for Form W 2G. For detailed explanations of the W 2G fields, see the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G."
.02 When reporting information for Form W 2G, the Payee "B" Records must contain 3 Sectors.
.03 FORM W 2G CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
RECORD NAME: PAYEE "B" RECORD
FORM W-2G
--------------------------------------------------------------------
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "1". 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document Specific 2 REQUIRED for Form W-2G.
Code Type of Wager Use only for reporting the
(Form W-2G only) Type of Wager on Form W-2G.
This code will appear in
position 5. Position 6 will be
blank.
Category Code
Horse Race Track (or Off 1
Track Betting of a
Horse Track nature)
Dog Race Track (or Off 2
Track Betting of a Dog
Track nature)
Jai-alai 3
State Conducted Lottery 4
Keno 5
Casino Type Bingo. DO NOT 6
use this code for any
other type of Bingo
winnings (i.e, Church,
Fire Dept., etc.).
Slot Machines 7
Any other type of 8
gambling winnings. This
includes Church bingo,
Fire Dept. Bingo,
unlabeled winnings, etc.
--------------------------------------------------------------------
7 Blank or Corrected 1 REQUIRED. Enter blank.
Return Indicator (Reserved for IRS use).
Diskette position 7 is used to
indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE OF
A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the Name Control:
Name Name Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-
Lopes TORR
Mark D'Allesandro DALL
/*/ Name Controls of less than
(4) significant characters
must be left-justified and
blank filled.
--------------------------------------------------------------------
12 Type of TIN 1 REQUIRED. This field is used
to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of
TIN TIN Type of Account
1 EIN A business or
an organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number
is unobtainable
due to
legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
13-21 Taxpayer 9 REQUIRED. Enter the valid
Identification 9-digit Identification
Number Number of the payee (SSN or
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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identifying number
in this field will be returned
for correction.
--------------------------------------------------------------------
22-31 Payer's 10 REQUIRED. Payer may use this
Account field to enter the payee's
Number for account number. The use of
Payee this item 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. An
account number can be any
account number assigned by the
payer to the payee (i.e,
checking account, savings
account, etc.). THIS NUMBER
WILL HELP TO DISTINGUISH THE
INDIVIDUAL PAYEE'S ACCOUNT
WITH YOU AND SHOULD BE UNIQUE
TO IDENTIFY THE SPECIFIC
TRANSACTION MADE WITH THE
ORGANIZATION, SHOULD MULTIPLE
RETURNS BE FILED. This
information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use the field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent on the number of
(must be Amount Indicators present in
numeric) positions 19-27 of Sector 1 of
the "A" Record. The First
Payee Name Line must appear
immediately after the last
payment amount indicated as
being used. For example, if
you are reporting 1099-INT
and you used only Amount
Indicator "3" in the
Payer/Transmitter "A" Record,
then you will only use one ten
position payment amount in the
Payee "B" Record, right-
justified, and the First Payee
Name Line will begin in
position 42. Each payment
field that you allow for,
or use, must contain 10
numeric characters (see NOTE
1). 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 and must
be negative overpunched in the
units position). Example: If
the Amount Indicators are
reflected as "123bbbbbb", the
Payee "B" Records must have
only 3 payment amount fields.
If Amount Indicators are
reflected as "12367bbbb", the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused positions
MUST be zero filled. Federal
income tax withheld is not
reported as a negative amount.
NOTE 1: If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the
total amount MUST be submitted
for the Payee.
32-41 Payment 10 This amount is identified by
Amount 1 the indicator in position 19
of Sector 1 of the
Payer/Transmitter "A" Record.
This amount must always be
present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE REPORTED
WITHIN THE PAYEE "B" RECORD. THIS CAN BE DETERMINED FROM THE NUMBER
OF AMOUNT INDICATORS APPEARING IN POSITIONS 19-27 OF SECTOR 1 OF THE
PAYER/TRANSMITTER "A" RECORD. FOLLOWING ARE THE FORMATS FOR
COMPLETING POSITIONS 42-128 OF SECTOR 1, POSITIONS 1-128 OF SECTOR 2,
AND POSITIONS 1-128 OF SECTOR 3 OF THE PAYEE "B" RECORD. WHEN
REPORTING INFORMATION FOR FORM W-2G THREE SECTORS MUST BE USED TO
MAKE UP A PAYEE "B" RECORD. USE THE APPROPRIATE FORMAT AS REQUIRED.
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM W-2G
SECTOR 1
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-128 Blank 7 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence to the sectors making sequence
up a Service PAYEE Record.
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "B". Must be
the second position of each
PAYEE Record.
--------------------------------------------------------------------
3-42 Payee Mailing 29 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
43-71 Payee City 40 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "43"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
--------------------------------------------------------------------
72-73 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST
use valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "43" of the
Payee City field.
--------------------------------------------------------------------
74-82 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP assigned by the U.S.
Code Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "43" in the Payee
City field is a "1".
--------------------------------------------------------------------
83-128 Blank 46 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-60 Blank 58 REQUIRED. Enter blanks.
--------------------------------------------------------------------
61-66 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
67-81 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable),
machine serial number or any
other information that will
help identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
82-86 Race 5 REQUIRED FOR FORM W-2G ONLY.
The race (or game) applicable
to the winning ticket. If no
entry, enter blanks.
--------------------------------------------------------------------
87-91 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials of
the cashier and/or the window
number making the winning
payment. If no entry, enter
blanks.
--------------------------------------------------------------------
92-96 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
97-111 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
112-126 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM W-2G
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee must
Name Line appear immediately after the
last payment amount indicated
as being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
92-128 Blank 37 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second 40 REQUIRED. If the payee name
Payee requires more space than is
Name Line available in the First Payee
Name Line, enter the
remaining portion of the name
only in this field. If there
are multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee 40 REQUIRED. Enter mailing
Mailing address of payee. Left-justify
Address and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-60 Blank 58 REQUIRED. Enter blanks.
--------------------------------------------------------------------
61-66 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
67-81 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable),
machine serial number or any
other information that will
help identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
82-86 Race 5 REQUIRED FOR FORM W-2G ONLY.
The race (or game) applicable
to the winning ticket. If no
entry, enter blanks.
--------------------------------------------------------------------
87-91 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials of
the cashier and/or the window
number making the winning
payment. If no entry, enter
blanks.
--------------------------------------------------------------------
92-96 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
97-111 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
112-126 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)
FORM W-2G
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
102-128 Blank 27 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A. Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-60 Blank 58 REQUIRED. Enter blanks.
--------------------------------------------------------------------
61-66 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
67-81 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable), machine
serial number or any other
information that will help
identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
82-86 Race 5 REQUIRED FOR FORM W-2G ONLY.
The race (or game) applicable
to the winning ticket. If no
entry, enter blanks.
--------------------------------------------------------------------
87-91 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials
of the cashier and/or the
window number making the
winning payment. If no entry,
enter blanks.
--------------------------------------------------------------------
92-96 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
97-111 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
112-126 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)
FORM W-2G
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-111 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
112-128 Blank 17 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-42 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
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. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
43-82 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-
justify fill unused positions
with blanks. The address MUST
be present. This field MUST
NOT contain any data other
than the payee's mailing
address.
--------------------------------------------------------------------
83-111 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "83"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
112-113 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "83" of the
Payee City field.
--------------------------------------------------------------------
114-122 Payee ZIP Code 9 REQUIRED. Enter the valid 9
digit Zip Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "83" in the Payee
City field is a "1".
--------------------------------------------------------------------
123-128 Blank 6 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 3
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "3". Used
Sequence 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.
--------------------------------------------------------------------
3-60 Blank 58 REQUIRED. Enter blanks.
--------------------------------------------------------------------
61-66 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
67-81 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable), machine
serial number or any other
information that will help
identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
82-86 Race 5 REQUIRED FOR FORM W-2G ONLY.
The race (or game) applicable
to the winning ticket. If no
entry, enter blanks.
--------------------------------------------------------------------
87-91 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials
of the cashier and/or the
window number making the
winning payment. If no entry,
enter blanks.
--------------------------------------------------------------------
92-96 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
97-111 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
112-126 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
127-128 Blank 2 REQUIRED. Enter blanks.
SEC. 13. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORM W 2G
[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. 14. END OF PAYER "C" RECORD
.01 The Control Total fields have been expanded from 12 to 15 positions. Adjust your programs accordingly.
.02 The End of Payer "C" Record is a summary record for a type of return for a given payer. This record will contain the total number of payees and the totals of the payment amount fields filed by a given payer. The "C" Record must be written after the last "B" Record for each type of return for a given payer. For each "A" Record and group of "B" Records on the file, there must be a corresponding "C" Record.
.03 In developing the "C" Record, for example, if you used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records will appear in Control Totals 1, 2, and 3 of the "C" Record. Positions 54-128 would be zero filled in this example.
.04 Payers / Transmitters must verify the accuracy of the totals in the "C" Record and must enter the totals on the transmittal Form 4804, 4802 or computer generated substitute, which will accompany the shipment. The lines used on Forms 4804 and 4802 to record payment amounts correspond with the Amount Codes used in the "A" Record. These forms have been updated for 1986.
.05 The End of Payer "C" Record must be followed by a State Totals "K" Record (if any), 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 Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Enter "1". Must be
Sequence the first character of each
END OF PAYER RECORD.
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "C".
--------------------------------------------------------------------
3-8 Number of 6 REQUIRED. Enter the total
Payees number of Payee "B" Records
covered by the preceding
Payer/Transmitter "A" Record.
Right-justify and zero fill.
--------------------------------------------------------------------
9-23 Control 15 REQUIRED. Please note that all
Total 1 Control Total fields have been
expanded for 12 to 15
positions. Enter accumulated
totals from Payment Amount 1.
Right-justify and zero fill.
IF LESS THAN NINE AMOUNT
FIELDS ARE BEING REPORTED,
ZERO FILL UNUSED CONTROL TOTAL
FIELDS.
--------------------------------------------------------------------
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. Please note that all Control Total fields have
been expanded from 12 to 15 positions.
24-38 Control Total 2 15
39-53 Control Total 3 15
54-68 Control Total 4 15
69-83 Control Total 5 15
84-98 Control Total 6 15
99-113 Control Total 7 15
114-128 Control Total 8 15
--------------------------------------------------------------------
Sector 2 is only applicable in the End of Payer "C" Record if you use
more than eight payment amount fields.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Enter "2".
Sequence
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "C".
--------------------------------------------------------------------
3-17 Control 15 REQUIRED. Enter accumulated
Total 9 totals from Payment Amount 9.
Right-justify and zero fill.
--------------------------------------------------------------------
18-128 Blank 111 REQUIRED. Enter blanks.
SEC. 15. END OF PAYER "C" RECORD-RECORD LAYOUT
[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. 16. STATE TOTALS "K" RECORD
.01 The Control Totals fields have been expanded from 12 to 15 positions. Adjust your programs accordingly.
.02 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.
.03 The "K" Record will contain the total number of payees and the totals of the payment amount fields filed by a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.
.03 There MUST be a separate "K" Record for each state being reported.
.04 Refer to Part A, Sec. 14 for the requirements and conditions that MUST be met to file on this program.
RECORD NAME: STATE TOTALS "K" RECORD
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Enter "1". Must be
Sequence the first character for each
STATE TOTALS "K" RECORD.
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "K".
--------------------------------------------------------------------
3-8 Number of 6 REQUIRED. Enter the total
Payees number of Payee "B" Records
being coded for this state.
Right-justify and zero fill.
--------------------------------------------------------------------
9-23 Control 15 REQUIRED. Please note that all
Total 1 Control Total fields have been
expanded from 12 to 15
positions. Enter accumulated
totals from Payment Amount 1.
Right-justify and zero fill.
IF LESS THAN NINE AMOUNT
FIELDS ARE BEING REPORTED,
ZERO FILL UNUSED CONTROL TOTAL
FIELDS.
--------------------------------------------------------------------
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. Please note that all Control Total fields have
been expanded from 12 to 15 positions.
24-38 Control Total 2 15
39-53 Control Total 3 15
54-68 Control Total 4 15
69-83 Control Total 5 15
84-98 Control Total 6 15
99-113 Control Total 7 15
114-128 Control Total 8 15
--------------------------------------------------------------------
Sector 2 is required in all State Totals "K" Records.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Enter "2".
Sequence
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "K".
--------------------------------------------------------------------
3-17 Control 15 REQUIRED. Enter accumulated
Total 9 totals from Payment Amount 9.
Right-justify and zero fill.
Enter zeros if you have less
than nine payment amount
fields.
--------------------------------------------------------------------
18-126 Blank 109 REQUIRED. Enter blanks.
--------------------------------------------------------------------
127-128 State Code 2 REQUIRED. Enter the code
assigned to the state which is
to receive the information.
Refer to Part A, Sec. 14.10.
SEC. 17. STATE TOTALS "K" RECORD-RECORD LAYOUT
[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. 18. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and diskettes in the entire file.
.02 This record should be written after the last "C" Record (or "K" Record, when applicable) of the entire file.
END OF TRANSMISSION "F" RECORD
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "F". Must be
first character of END OF
TRANSMISSION RECORD.
--------------------------------------------------------------------
2-5 Number of 4 REQUIRED. You may enter the
"A" Records total number of
Payer/Transmitter "A" Records
for this transmission. Right-
justify and zero fill or
enter all zeros.
--------------------------------------------------------------------
6-8 Number of 3 REQUIRED. You may enter the
Diskettes total number of diskettes in
this transmission.
Right-justify and zero fill or
enter all zeros.
--------------------------------------------------------------------
9-30 Zero 22 REQUIRED. Enter zeros.
--------------------------------------------------------------------
31-128 Blank 98 REQUIRED. Enter blanks.
SEC. 19. END OF TRANSMISSION "F" RECORD-RECORD LAYOUT
[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. DOUBLE DENSITY DISKETTE SPECIFICATIONS
SECTION 1. GENERAL
.01 The specifications contained in this part of the revenue procedure prescribe the required format and contents of the records to be included in a double density diskette file. These specifications must be adhered to unless deviations have been specifically granted by IRS.
.02 To be compatible, a double density diskette file must meet the following specifications in total:
(a) 8 inches in diameter.
(b) Recorded in EBCDIC.
(c) Contains 77 cylinders (A cylinder refers to both of the tracks available to the read / write heads at any of the 77 locations on the double sided, double density diskette.
(1) Cylinder 00 is the index cylinder (the operating system reserves cylinder 00 for the directory information and writes the file name and location in the directory; data cannot be written in cylinder 00).
(2) Cylinders 1-74 are the primary data cylinders.
(3) Cylinders 75 and 76 are reserved for alternative cylinder assignment.
(d) Each Track contains 26 sectors; therefore, each cylinder contains 52 sectors.
(e) Each sector must contain 256 bytes.
(f) Data may be recorded on both sides of the diskette.
(g) IRS can process single sided, single density, soft sectored diskettes as well as double sided, double density, soft sectored diskettes. Part B provides specifications for single density diskettes which have sectors of 128 bytes.
(h) An IBM 5360 compatible diskette would meet the above specifications. Hard sectored diskettes are not compatible.
.03 Refer to Part B, Sec. 1.03 through Sec. 2 for further information concerning diskette requirements which apply to both single and double density diskettes.
SEC. 2. PAYER / TRANSMITTER "A" RECORD
Refer to Part B, Sec. 3.01 through Sec. 3.03 for a description of the Payer / Transmitter "A" Record.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1". It is
Sequence 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 information is being
reported (e.g., if payments
were made in 1986, enter "6").
Must be incremented each year.
--------------------------------------------------------------------
4-6 Diskette 3 REQUIRED. Sequence number
Sequence assigned by the Transmitter to
Number each diskette starting with
001. (Blanks are acceptable or
all zeros.)
--------------------------------------------------------------------
7-15 Payer's 9 REQUIRED. Must be the valid
Federal EIN 9-digit number assigned to the
payer by IRS. DO NOT ENTER
HYPHENS, ALPHA CHARACTERS, ALL
9s OR ALL ZEROS. (Also see
Part A, Sec. 11.07.)
--------------------------------------------------------------------
16 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
17 Combined 1 REQUIRED. Enter the
Federal/State appropriate code from the
Filer table below. Prior approval is
required. A Consent Form 6847
must be submitted to IRS
before tax information will be
released to the states. Refer
to Part A, Sec. 14.11 for
money criteria. Not all states
participate in this program.
If the Payer/Transmitter is
not participating in the
Combined Federal/State Filing
Program, enter blanks. (Refer
to Part A, Sec. 14 for the
requirements that must be met
prior to actual participation
in this program.) Forms 1098,
1099-A, 1099-B, and W-2G
cannot be filed on this
program. Filers who
participate in this program
must incorporate state totals
into corresponding "K" Records
as described in Part B, Sec.
16.
--------------------------------------------------------------------
Code Meaning
1 Participating in
the Combined
Federal/State
Filing Program
blank Not
participating
--------------------------------------------------------------------
18 Type of 1 REQUIRED. Enter appropriate
Return code from table below:
Type of Return Code
1098 3
1099-A 4
1099-B B
1099-DIV 1
1099-G F
1099-INT 6
1099-MISC A
1099-OID D
1099-PATR 7
1099-R 9
5498 L
W-2G W
--------------------------------------------------------------------
19-27 Amount 9 REQUIRED. In most cases, the
Indicators boxes or Amount Indicators on
paper information returns
correspond with the Amount
Codes used to file on magnetic
media; however, should you
notice discrepancies between
this revenue procedure and
paper forms, please disregard
them and program according to
this revenue procedure for
your returns filed on magnetic
media. For specific
instructions on information to
be reported in each Amount
Code, refer to the 1986
"Instructions for Forms 1099,
1098, 5498, 1096, and W-2G."
The amount indicators entered
for a given type of return
indicate type(s) of payment(s)
which were made. For each
Amount Code entered in this
field, a corresponding payment
amount must appear in the
Payee "B" Record. Example: If
position 18 of the
Payer/Transmitter "A" Record
is "6" (for 1099-INT) and
positions 19-27 are
"123bbbbbb," this indicates
that 3 payment amount fields
are present in all of the
following Payee "B" Records.
The first payment amount field
in the Payee "B" Record will
represent Earnings from
savings and loan associations,
credit unions, bank deposits,
bearer certificates of
deposit, etc., the second will
represent Amount of
forfeiture, and the third will
represent Federal income tax
withheld. Enter the Amount
Indicators in ASCENDING
SEQUENCE (i.e., 1247bbbbb),
left-justify, filing unused
positions with blanks. For
any further clarification of
the Amount Indicator codes,
you may contact the IRS
National Computer Center.
Amount Indicators For Reporting Mortgage
Form 1098--Mortgage Interest Received from
Interest Statement Payer(s) on Form 1098:
Amount
Code Amount Type
1 Mortgage
interest
received from
payer(s)
2 Optional field
for items such
as real estate
taxes or
insurance paid
from escrow
NOTE: THE PERSON FOR WHOM YOU ARE RECEIVING THE INTEREST
NEED NOT FILE FORM 1098, AND NO ADDITIONAL REPORTING IS
REQUIRED FOR THE TRANSFER OF INTEREST FROM THE SERVICING
BANK TO THE LENDER.
Amount Indicators For Reporting the Acquisition
Form 1099-A- or Abandonment of Secured
Acquisition or Property on Form 1099-A:
Abandonment of Amount
Secured Property Code Amount Type
2 Amount of debt
outstanding
3 Amount of debt
satisfied
4 Fair market value
of property at
acquisition or
abandonment
Amount Indicators For Reporting Payments on Form
Form 1099-B- 1099-B:
Proceeds From Amount
Broker and Barter Code Amount Type
Exchange Transactions
2 Stocks, bonds,
etc. (For Forward
Contracts see NOTE
below.)
3 Bartering
4 Federal income tax
withheld
6 Profit or loss
realized in 1986
7 Unrealized profit
(or loss) on open
contracts--
12/31/85
8 Unrealized profit
(or loss) on open
contracts--
12/31/86
9 Aggregate profit
(or loss)
NOTE: The Payment Amount field associated with Amount Code
2 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, for
instructions in reporting negative amounts.
Amount Indicators For Reporting Payments on Form
Form 1099-DIV- 1099-DIV:
Dividends and Amount
Distributions 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
8 Cash liquidation
distributions
9 Noncash
liquidation
distributions
(Show fair market
value)
Amount Indicators For Reporting Payments on Form
Form 1099-G- 1099-G:
Certain Government Amount
Payments Code Amount Type
1 Unemployment
compensation
2 State or local
income tax refunds
4 Federal income tax
withheld
5 Discharge of
indebtedness
6 Taxable grants
7 Agriculture
payments
Amount Indicators For Reporting Payments on Form
Form 1099-INT- 1099-INT:
Interest Income Amount
Code Amount Type
1 Earnings from
savings and loan
association,
credit unions,
bank deposits,
bearer certificate
of deposit, etc.
2 Amount of
forfeiture
3 Federal income tax
withheld
4 Foreign tax paid
(if eligible for
foreign tax
credit)
5 U.S. Savings
Bonds, etc.
Amount Indicators For Reporting Payments on Form
Form 1099-MISC- 1099-MISC:
Miscellaneous Income Amount
(See Notes 1, 2 and 3) Code Amount Type
1 Rents
2 Royalties
3 Prizes and awards
4 Federal income tax
withheld
5 Fishing boat
proceeds
6 Medical and health
care payments
7 Nonemployee
compensation
8 Direct sales
"indicator" (see
NOTE 1)
9 Substitute
payments in lieu
of dividends or
interest (see NOTE
2)
NOTE 1: Use Amount Code "8" to report that direct sales of
consumer products of $5,000 or more to the payee on a buy-
sell, deposit-commission, or other basis for resale were
made. Do not use this indicator for sales of less than
$5,000. The use of Amount Code "8" actually reflects an
indicator of direct sales and not an actual payment amount
or amount code. The corresponding payment amount field in
the Payee "B" Record MUST be reflected as 0000000100. This
does not mean that a payment of $1.00 was made or is being
reported. The use of Amount Code "8" relates directly to
diskette position "5," Document Specific Code and NOTE 2
of the Payment Amount Field in the Payee "B" Record. (If
you use Amount Code "8" in the "A" Record, you will enter
a "1" in diskette position "5" of the "B" Record. For any
other 1099-MISC Amount Codes, you will enter a "0" (zero)
in diskette position "5" of the "B" Record.)
NOTE 2: Brokers are subject to a reporting requirement for
payments received after 1984. Brokers who transfer
securities of a customer for use in a short sale must use
Amount Code 9 to report the aggregate payments received in
lieu of dividends or tax-exempt interest on behalf of a
customer while the short sale was open. Generally, for
substitute payments in lieu of dividends, a broker is
required to file a Form 1099-MISC for each affected
customer who is not an individual. Refer to the 1986
"Instructions for Form 1099, 1098, 5498, 1096, and W-2G"
for detailed information. (The instructions are available
from IRS offices.)
NOTE 3: If you are reporting Excess Golden Parachute
Payments, use paper Forms 1099-MISC. Do not report these
payments to magnetic media. See Part A, Sec. 15 for a
definition of an Excess Golden Parachute Payment.
Amount Indicators For Reporting Payments on Form
Form 1099-OID- 1099-OID:
Original Issue Amount
Discount Code Amount Type
1 Total original
issue discount for
1986
2 Other periodic
interest (the
regular interest
paid on this
obligation without
regard to any
original issue
discount)
3 Amount of
forfeiture
4 Federal income tax
withheld
Amount Indicators For Reporting Payments on Form
Form 1099-PATR- 1099-PATR:
Taxable Distributions Amount
Received From Code Amount Type
Cooperatives
1 Patronage
dividends
2 Non patronage
distributions
3 Per-unit retain
allocations
4 Federal income tax
withheld
5 Redemption of
nonqualified
notices and retain
allocations
6 Investment credit
(See NOTE)
7 Energy investment
credit (See NOTE)
8 Jobs credit (See
NOTE)
NOTE: The amounts shown for Amount Indicators "6," "7" and
"8" must be reported to the payee; however, since these
amounts are not taxable, they need not be reported to IRS.
Amount Indicators For Reporting Payments on Form
Form 1099-R- 1099-R:
Total Distributions Amount
from Profit-Sharing, Code Amount Type
Retirement Plans,
Individual Retirement 1 Amount includable
Arrangements, as income (add
Insurance Contracts, Etc. amounts in codes
(See NOTE) 2 and 3)
2 Capital gain (for
lump-sum
distributions
only)
3 Ordinary income
4 Federal income tax
withheld
5 Employee
contributions
(profit-sharing or
retirement plans)
or insurance
premiums
6 IRA, SEP or DEC
distributions
7 State income tax
withheld
8 Net unrealized
appreciation in
employer's
securities
9 Other
NOTE: A distribution from a KEOGH plan should be reported
in Amount Codes 1, 2, and 3 as appropriate.
Amount Indicators For Reporting Payments on Form
Form 5498- 5498:
Individual Retirement Amount
Arrangement Code Amount Type
Information
1 Regular SEP
contributions made
in 1986 and 1987
for 1986. Include
only employer
contributions
here. Enter any
employee
contributions to a
SEP in Code 3.
2 Rollover IRA, SEP
or DEC
contributions
3 Regular IRA or DEC
contributions made
in 1986 and 1987
for 1986
4 Life insurance
cost included in
code 1 or 3 (for
endowment
contracts only)
NOTE: Form 5498 is filed for contributions to be applied
to 1986 that are made between January 1, 1986, and April
15, 1987.
Amount Indicators For Reporting Payments on Form
Form W-2G- W-2G:
Certain Gambling Amount
Winnings Code Amount Type
1 Gross winnings
2 Federal income tax
withheld
3 State income tax
withheld
7 Winnings from
identical wagers
--------------------------------------------------------------------
28 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
29-31 "A" Record 3 REQUIRED. This indicates the
Length Record Length, NOT the Sector
Length. Enter 360.
--------------------------------------------------------------------
32-34 "B" Record 3 REQUIRED. This indicates the
Length Record Length, NOT the Sector
Length. Enter 360.
--------------------------------------------------------------------
35 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
36-40 Transmitter 5 REQUIRED. Enter the five
Control Code character alpha/numeric
(TCC) Transmitter Control Code
assigned by IRS. See Part A,
Sec. 15 for a definition of
Transmitter Control Code
(TCC). You must have a TCC to
file actual data on this
program.
--------------------------------------------------------------------
41 Blank 1 REQUIRED. Enter blank.
--------------------------------------------------------------------
42-81 First 40 REQUIRED. Must be present or
Payer Name files will be returned for
correction. 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.
NOTE: WHEN REPORTING FORM
1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
82-120 Second 39 REQUIRED. The contents of this
Payer Name field are dependent upon the
TRANSFER AGENT INDICATOR in
position 121 of this record.
If the Transfer Agent
Indicator contains a "1", this
field will contain the name of
the Transfer Agent. If the
Transfer Agent Indicator
contains a "0" (zero), this
field will contain either a
continuation of the First
Payer Name field or blanks.
Left-justify and fill unused
positions with blanks. IF NO
ENTRIES ARE PRESENT FOR
THIS FIELD, FILL WITH BLANKS.
(See Part A, Sec. 15 for a
definition of Transfer Agent.)
--------------------------------------------------------------------
121 Transfer Agent 1 REQUIRED. Identifies the
Indicator entity in the Second Payer
Name field. (See Part A, Sec.
15 for a definition of
Transfer Agent.)
Code Meaning
1 The entity in the
Second Payer Name
field is the
Transfer Agent.
0 (zero) The entity shown
is not the
Transfer Agent
(i.e., the Second
Payer Name field
contains either a
continuation of
the First Payer
Name field or
blanks.).
--------------------------------------------------------------------
122-161 Payer 40 REQUIRED. If the TRANSFER
Shipping AGENT INDICATOR in
Address position 121 is a "1", enter
the shipping address of the
Transfer Agent. Otherwise,
enter the shipping address of
the payer. Left-justify and
fill with blanks.
--------------------------------------------------------------------
162-201 Payer City, 40 REQUIRED. If the TRANSFER
State and AGENT INDICATOR in
ZIP Code position 121 is a "1", enter
the City, State and ZIP Code
of the Transfer
Agent. Otherwise, enter the
City, State and ZIP Code of
the payer. Left-justify and
fill with blanks.
--------------------------------------------------------------------
202-256 Blank 55 REQUIRED. Enter blanks.
--------------------------------------------------------------------
ADDITIONALLY, IF THE PAYER AND THE TRANSMITTER ARE THE SAME, THE "A"
RECORD MAY BE TERMINATED AS DESCRIBED ABOVE. HOWEVER, IF THE PAYER
AND THE TRANSMITTER ARE NOT THE SAME OR THE TRANSMITTER INCLUDES
FILES FOR MORE THAN ONE PAYER OR THIS IS A COMBINED FEDERAL/STATE
FILING PAYER, THE FOLLOWING ITEMS ARE REQUIRED.
--------------------------------------------------------------------
202-241 First 40 REQUIRED. Enter the name of
Name Line of the transmitter in the manner
Transmitter 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.
--------------------------------------------------------------------
242-256 Blank 15 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2 (Only used if you are transmitting for someone other than
yourself or if you participate in the Combined Federal/State
Program.)
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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 40 REQUIRED. Enter the second
Name Line of name line of the transmitter.
Transmitter Left-justify and fill with
blanks. IF NO ENTRIES ARE
PRESENT FOR THIS FIELD, FILL
WITH BLANKS.
--------------------------------------------------------------------
43-82 Transmitter 40 REQUIRED. Enter the mailing
Mailing address of the transmitter.
Address Left-justify and fill with
blanks.
--------------------------------------------------------------------
83-122 Transmitter 40 REQUIRED. Enter the City,
City, State State, and ZIP Code of the
and ZIP Code transmitter. Left-justify and
fill with blanks.
--------------------------------------------------------------------
123-256 Blank 134 REQUIRED. Enter blanks.
SEC. 3. PAYER / TRANSMITTER "A" RECORD-RECORD LAYOUT
[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. 4. PAYEE "B" RECORDS-GENERAL INFORMATION AND FIELD DESCRIPTIONS FOR FORMS 1098, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R and 5498
Refer to Part B, Sec. 5.01 through Sec. 5.08 for a description of the Payee "B" Record. This section contains the general payment information from the individual statements for Forms 1098, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R, and 5498.
RECORD NAME: PAYEE "B" RECORD
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1". It is
Sequence 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document 2 REQUIRED for Forms 1099-R,
Specific 1099-MISC, and 1099-G. For
Code Form 1099-R, enter
the appropriate code for the
Category of Total
Distribution. For Form
1099-MISC, enter the
appropriate code for
Direct Sales. For Form
1099-G, enter the year of
income tax refund. FOR ALL
OTHER FORMS, ENTER BLANK. If
only one code is used,
left-justify and blank fill.
(In prior years, diskette position 6
was used as a corrected return
indicator. This position was needed
for the Document Specific Code.
Diskette position 7 now represents
a corrected return. You must adjust
your programs.)
Category of Use only for reporting on Form
Total 1099-R to identify the
Distribution category of Total
(Form 1099-R Distribution. You may select
only) two codes except when using
Code 9. Enter the applicable
code from the table below.
Code 7 below is not required
for Amount Indicators 1, 2,
and 3. A "0" (zero) is not a
valid code for Form 1099-R. If
you are reporting a
distribution from a KEOGH
plan, or from any other
distribution to which the
following codes do not apply,
enter blanks in this field.
Category Code
Premature distribution 1
(other than codes 2, 3,
4, 5, 8 or P)
Rollover 2
Disability 3
Death (includes payments 4
to a beneficiary)
Prohibited transaction 5
Other 6
Normal IRA, SEP or DEC 7
distributions
Excess contributions 8
refunded plus earnings
on such excess
contributions
PS 58 Costs (see NOTE) 9
Excess contributions P
refunded plus earnings
on such excess
contributions taxable in
1985
Qualified for 10-year A
averaging
Qualifies for death B
benefit exclusion
Qualifies for both A and B C
NOTE: PS 58 Costs may be
reported on Form 1099-R;
however, Form W-2P (filed with
SSA) is preferable. Since this
is not actually a total
distribution, a separate "B"
Record is required to report
PS 58 Costs. These costs may
not be reported in combination
with the total distribution.
Refer to the 1986
"Instructions for Forms 1099,
1098, 5498, 1096, and W-2G"
available from IRS offices.
Direct Sales Use only for direct sales
(Form 1099-MISC reporting on Form 1099-MISC.
only) If sales to the recipient of
consumer products on a
buy-sell, deposit-commission,
or any other basis for resale,
have amounted to $5,000 or
more, ENTER "1". If you are
filing 1099-MISC, with an
Amount Indicator of "8" in the
"A" Record, you must enter a
code "1" in this field. For
all other 1099-MISC Amount
Codes in the "A" Records,
enter a "0" (zero) in this
field. In Part B, Sec. 3,
information concerning the
direct sales indicator can be
found under Amount Indicators,
Form 1099-MISC, NOTE 1 in the
"A" Record. This code will
appear in position 5. Position
6 will be blank.
Refund is for Use only for reporting the tax
Tax Year year for which the refund was
(Form 1099-G issued. If the payment amount
only) field associated with Amount
Indicator 2, Income Tax
Refunds, contains a refund,
credit or offset that is
attributable to an income tax
which applies exclusively to
income from a trade or
business and is not of general
application, then enter the
ALPHA equivalent of the year
of refund from the table
below. Otherwise, enter the
NUMERIC Year for which the
Refund was issued. This code
should appear in position 5.
Position 6 will be blank.
Year for which Alpha
Refund was Issued Equivalent
1 A
2 B
3 C
4 D
5 E
6 F
7 G
8 H
9 I
0 J
--------------------------------------------------------------------
7 Blank or 1 REQUIRED. Enter blank.
Corrected (Reserved for IRS use).
Return Diskette position 7 is used to
Indicator indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE OF
A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (--) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the name control:
Name Name Control
John Brown BROW
John A. Lee LEE/*/
James P. En Sr. EN/*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro
Torres-Lopes TORR
Mark D'Allesandro DALL
/*/Name Controls of less than
four (4) significant
characters must be
left-justified and blank
filled.
--------------------------------------------------------------------
12 Type of 1 REQUIRED. This field is used
TIN to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of Type of
TIN TIN Account
1 EIN A business or
an organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number
is unobtainable
due to
legitimate
cause: e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identification
number in this field will be
returned for correction.
--------------------------------------------------------------------
22-31 Payer's 10 REQUIRED. Payer may use this
Account field to enter the payee's
Number account number. The use of
for Payee this item 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. An
account number can be any
account number assigned
by the payer to the payee
(i.e., checking account,
savings account, etc.). THIS
NUMBER WILL HELP TO
DISTINGUISH THE INDIVIDUAL
PAYEE'S ACCOUNT WITH YOU AND
SHOULD BE UNIQUE TO IDENTIFY
THE SPECIFIC TRANSACTION MADE
WITH THE ORGANIZATION, SHOULD
MULTIPLE RETURNS BE FILED.
This information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent upon and must
(must be numeric) agree with the number of
Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. THE FIRST
PAYEE NAME LINE MUST APPEAR
IMMEDIATELY AFTER THE LAST
PAYMENT AMOUNT INDICATED AS
BEING USED. For example, if
you are reporting 1099-INT and
you used only Amount Indicator
"3" in the Payer/Transmitter
"A" Record, then you will only
use one ten position payment
amount in the Payee "B"
Record, right-justified, and
the First Payee Name Line will
begin in position 42. Each
payment field that you allow
for, or use, must contain 10
numeric characters (see NOTE
1). 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 and must be negative
overpunched in the units
position).
Example: If the Amount
Indicators are reflected as
"123bbbbbb", the Payee "B"
Records must have only 3
payment amount fields. If
Amount Indicators are
reflected as "12367bbbb", the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be
right-justified and unused
positions MUST be zero filled.
Federal income tax withheld is
not reported as a negative
amount.
NOTE 1: If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the total
amount MUST be submitted for
the Payee.
NOTE 2: If you file 1099-MISC
and use Amount Code "8" in the
Amount Indicator field of the
Payer/Transmitter "A" Record,
you must enter 0000000100 in
the corresponding Payment
Amount Field. This will not
represent an actual money
amount; this is an indicator
of direct sales. (Refer to
Part B, Sec. 3, NOTE 1, of the
amount Indicators. Form
1099-MISC, for clarification.)
--------------------------------------------------------------------
32-41 Payment 10 This amount is identified by
Amount 1 the indicator in position 19
of Sector 1 of the
Payer/Transmitter "A" Record.
This amount must always be
present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE
REPORTED WITHIN THE PAYEE "B" RECORD. THIS CAN BE
DETERMINED FROM THE NUMBER OF AMOUNT INDICATORS APPEARING
IN POSITIONS 19-27 OF SECTOR 1 OF THE PAYER/TRANSMITTER
"A" RECORD. FOLLOWING ARE THE FORMATS FOR COMPLETING
POSITIONS 42-256 OF SECTOR 1 AND POSITION 1-256 OF SECTOR
2, IF NEEDED, OF THE PAYEE "B" RECORD. USE THE APPROPRIATE
FORMAT AS REQUIRED. SECTOR 2 IS ONLY APPLICABLE IN THE
PAYEE "B" RECORD IF YOU SEE SEVEN OR MORE PAYMENT AMOUNT
FIELDS.
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-161 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
162-190 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "162"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
191-192 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "162" of the
Payee City field.
--------------------------------------------------------------------
193-201 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "162" in the Payee
City field is a "1".
--------------------------------------------------------------------
202-254 Blank 53 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee
record is to be forwarded to
a state agency as part of the
Combined Federal/State Filing
Program, enter the valid
state code from Part A, Sec.
14.10. For those states NOT
participating in this program
or for Form 1098, ENTER
BLANKS.
RECORD NAME: PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1 of
the Payer/Transmitter
"A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee
Name Line Name Line must appear
immediately after the last
payment amount indicated as
being used. Do not enter
address information in this
field. Enter the name of the
payee (preferably surname
first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name,
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. NOTE:
WHEN REPORTING FORM 1098,
"MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST.
THE "B" RECORD WILL REFLECT
THE INDIVIDUAL PAYING THE
INTEREST AND THE AMOUNT PAID.
--------------------------------------------------------------------
92-131 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
132-171 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
172-200 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "172"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
201-202 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "172" of the
Payee City field.
--------------------------------------------------------------------
203-211 Payee Zip 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If
only the first 5 digits are
known, left-justify and fill
the unused positions with
blanks. Use this field for the
ZIP Code only. For foreign
countries, alpha characters
are acceptable as long as
position "172" in the Payee
City field is a "1".
--------------------------------------------------------------------
212-254 Blank 43 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
102-141 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
142-181 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
182-210 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "182"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
211-212 Payee State 2 REQUIRED. Enter the
abbreviations for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "182" of the
Payee City field.
--------------------------------------------------------------------
213-221 Payee ZIP Code 9 REQUIRED. Enter the valid 9
digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long
as position "182" in the Payee
City field is a "1".
--------------------------------------------------------------------
222-254 Blank 33 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-111 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second Payee Name Line
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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
112-151 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
152-191 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
192-220 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "192"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
221-222 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "192" of the
Payee City field.
--------------------------------------------------------------------
223-231 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "192" in the Payee
City field is a "1".
--------------------------------------------------------------------
232-254 Blank 23 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-121 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second Payee Name Line
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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
122-161 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
162-201 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
202-230 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "202"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
231-232 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "202" of the
Payee City field.
--------------------------------------------------------------------
233-241 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "202" in the Payee
City field is a "1".
--------------------------------------------------------------------
242-254 Blank 13 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SIX PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of
the Payer/Transmitter
"A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-131 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name,
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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
132-171 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
172-211 Payee 40 REQUIRED. Enter mailing
Mailing address of payee. Left-justify
Address and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
212-240 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "212"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
241-242 Payee State 2 REQUIRED. Enter the
abbreviations for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "212" of the
Payee City field.
--------------------------------------------------------------------
243-251 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "212" in the Payee
City field is a "1".
--------------------------------------------------------------------
252-254 Blank 3 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-141 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
142-181 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the
remaining portion of the name
only in this field. If there
are multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
182-221 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
222-250 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "222"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
251-252 Payee State 2 REQUIRED. Enter the
abbreviations for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "222" of the
Payee City field.
--------------------------------------------------------------------
253-256 Blank 4 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence to sequence the sectors making
up a Service PAYEE Record.
--------------------------------------------------------------------
2 Record 1 REQUIRED. Enter "B". Must be
Type the second position of each
PAYEE Record.
--------------------------------------------------------------------
3-11 Payee 9 REQUIRED. Enter the valid 9
ZIP Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "222" in the Payee
City field is a "1".
--------------------------------------------------------------------
12-254 Blank 243 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING EIGHT PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-111 Payment 10 This amount is identified by
Amount 8 the amount indicator in
position 26, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
112-151 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the
name of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
152-191 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
192-231 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
232-256 Blank 25 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is a
foreign country, insert a "1"
in position "3" of the Payee
City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
CODE digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-254 Blank 212 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal/State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098, ENTER BLANKS.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-111 Payment 10 This amount is identified by
Amount 8 the amount indicator in
position 26, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
112-121 Payment 10 This amount is identified by
Amount 9 the amount indicator in
position 27, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
122-161 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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. NOTE: WHEN REPORTING
FORM 1098, "MORTGAGE INTEREST
STATEMENT," THE "A" RECORD
WILL REFLECT THE NAME OF THE
RECIPIENT OF THE INTEREST. THE
"B" RECORD WILL REFLECT THE
INDIVIDUAL PAYING THE INTEREST
AND THE AMOUNT PAID.
--------------------------------------------------------------------
162-201 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
202-241 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
242-256 Blank 25 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A. Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S.Postal Service. If only
the first 5 digits are known
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-254 Blank 212 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. If this payee record
is to be forwarded to a state
agency as part of the Combined
Federal State Filing Program,
enter the valid state code
from Part A, Sec. 14.10. For
those states NOT participating
in this program or for Form
1098. ENTER BLANKS.
SEC. 5. PAYEE "B" RECORD-RECORD LAYOUTS FOR FORMS 1098, 1099 DIV, 1099 G, 1099 INT, 1099 MISC, 1099 OID, 1099 PATR, 1099 R AND 5498
[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. 6. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORM 1099 A
.01 This section contains the general payment information from individual statements for Form 1099 A. For detailed explanations of the 1099 A fields request a copy of the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" available from IRS offices.
.02 FORM 1099 A CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
RECORD NAME. PAYEE "B" RECORD
FORM 1099-A
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1". Used
Sequence 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document 2 REQUIRED. For Form 1099-A,
Specific enter blanks.
Code
--------------------------------------------------------------------
7 Blank or 1 REQUIRED. Enter blank.
Corrected (Reserved for IRS use).
Return Diskette position 7 is used to
Indicator indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE OF
A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the Name Control:
Name Name Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-
Lopes TORR
Mark D'Allesandro DALL
/*/ Name Controls of less than
four (4) significant
characters must be left-
justified and blank filled.
--------------------------------------------------------------------
12 Type of 1 REQUIRED. This field is used
TIN to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of Type of Account
TIN TIN
1 EIN A business or
an organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number
is unobtainable
due to
legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
13-21 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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identification
number in this field will be
returned for correction.
--------------------------------------------------------------------
22-31 Payer's 10 REQUIRED. Payer may use this
Account field to enter the payee's
Number account number. The use of
for Payee this item 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. Enter blanks if the
Payer's Account Number for
Payee is not to be entered in
this field. An account number
can be entered in this field.
An account number can be any
account number assigned by the
payer to the payee (i.e.,
checking account, savings
account, etc.). THIS NUMBER
WILL HELP TO DISTINGUISH THE
INDIVIDUAL PAYEE'S ACCOUNT
WITH YOU AND SHOULD BE UNIQUE
TO IDENTIFY THE SPECIFIC
TRANSACTION MADE WITH THE
ORGANIZATION, SHOULD MULTIPLE
RETURNS BE FILED. This
information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent upon and must
(must be numeric) agree with the number of
Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. The First
Payee Name Line must appear
immediately after the last
payment amount indicated as
being used. For example, if
you are reporting 1099-INT and
you used only Amount Indicator
"3" in the Payer/Transmitter
"A" Record, then you will only
use one ten position payment
amount in the Payee "B"
Record, right-justified, and
the First Payee Name Line will
begin in position 42. Each
payment field that you allow
for, or use, must contain 10
numeric characters (see NOTE
1). 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 and must be negative
overpunched in the units
position).
Example: If the Amount
Indicators are reflected as
"123bbbbbb", the Payee "B"
Records must have only 3
payment amount fields. If
Amount Indicators are
reflected as "12367bbbb", the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused positions
MUST be zero filled. Federal
income tax withheld is not
reported as a negative amount.
NOTE 1: If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the total
amount MUST be submitted for
the Payee.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-A
SECTOR 1 (Continued)
--------------------------------------------------------------------
32-41 Payment 10 This amount is identified by
Amount 1 the indicator in position 19
of Sector 1 of the
Payer/Transmitter "A" Record.
This amount must always be
present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE
REPORTED WITHIN THE PAYEE "B" RECORD. THIS CAN BE
DETERMINED FROM THE NUMBER OF AMOUNT INDICATORS APPEARING
IN POSITIONS 19-27 OF SECTOR 1 OF THE PAYER/TRANSMITTER
"A" RECORD. FOLLOWING ARE THE FORMATS FOR COMPLETING
POSITIONS 42-256 OF SECTOR 1 AND POSITIONS 1-256 OF SECTOR
2, IF NEEDED, OF THE PAYEE "B" RECORD. FOR FORM 1099-A
SECTOR 2 WILL BE REQUIRED IF THERE IS MORE THAN ONE
PAYMENT FIELD TO BE REPORTED IN THE PAYEE "B" RECORD. USE
THE APPROPRIATE FORMAT AS REQUIRED.
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payee's names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-161 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
162-190 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "162"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
191-192 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviation as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "162" of the
Payee City field.
--------------------------------------------------------------------
193-201 Payee ZIP 9 REQUIRED. Enter the valid 9
digit ZIP Code assigned by the
U.S. Code Postal Service. If
only the first 5 digits are
known, left-justify and fill
the unused positions with
blanks. Use this field for the
ZIP Code only. For foreign
countries, alpha characters
are acceptable as long as
position "162" in the Payee
City field is a "1".
--------------------------------------------------------------------
202-210 Blank 9 REQUIRED. Enter blanks.
--------------------------------------------------------------------
211-216 Lender's Date 6 REQUIRED FOR FORM 1099-A ONLY.
of Acquisition Enter the date of your
or Abandonment acquisition of the secured
property or the date you first
knew or had reason to know
that the property was
abandoned in the format
MMDDYY. DO NOT ENTER HYPHENS
OR SLASHES.
--------------------------------------------------------------------
217 Liability 1 REQUIRED FOR FORM 1099-A ONLY.
Indicator Enter the appropriate
indicator from table below:
Indicator Usage
1 Borrower is
personally
liable for
repayment of
the debt.
Blank Borrower is not
liable for
repayment of
the debt.
--------------------------------------------------------------------
218-254 Description 37 REQUIRED FOR FORM 1099-A ONLY.
Enter a brief description of
the property. For example, for
real property, enter the
address, section, lot and
block. For personal property,
enter the type, make and model
(e.g., Car-1986 Buick Regal or
Office Equipment, etc.).
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
92-131 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
132-171 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
172-200 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "172"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
201-202 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "172" of the
Payee City field.
--------------------------------------------------------------------
203-211 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "172" in the Payee
City field is a "1".
--------------------------------------------------------------------
212-256 Blank 45 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record Sequence 1 REQUIRED. Must be a "2". 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.
--------------------------------------------------------------------
3-210 Blank 208 REQUIRED. Enter blanks.
--------------------------------------------------------------------
211-216 Lender's Date 6 REQUIRED FOR FORM 1099-A ONLY.
of Acquisition Enter the date of your
or Abandonment acquisition of the secured
property or the date you first
knew or had reason to know
that the property was
abandoned in the format
MMDDYY. DO NOT ENTER HYPHENS
OR SLASHES.
--------------------------------------------------------------------
217 Liability 1 REQUIRED FOR FORM 1099-A ONLY.
Indicator Enter the appropriate
indicator from table below:
Indicator Usage
1 Borrower is
personally
liable for
repayment of
the debt.
Blank Borrower is not
liable for
repayment of
the debt.
--------------------------------------------------------------------
218-254 Description 37 REQUIRED FOR FORM 1099-A ONLY.
Enter a brief description of
the property. For example, for
real property, enter the
address, section, lot and
block. For personal property,
enter the type, make and model
(e.g., Car--1986 Buick Regal
or Office Equipment, etc.)
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)
FORM 1099-A
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
102-141 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payee's names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
142-181 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
182-210 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "182"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
211-212 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "182" of the
Payee City field.
--------------------------------------------------------------------
213-221 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "182" in the Payee
City field is a "1".
--------------------------------------------------------------------
222-256 Blank 35 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-210 Blank 208 REQUIRED. Enter blanks.
--------------------------------------------------------------------
211-216 Lender's Date 6 REQUIRED FOR FORM 1099-A ONLY.
of Acquisition Enter the date of your
or Abandonment acquisition of the secured
property or the date you first
knew or had reason to know
that the property was
abandoned in the format
MMDDYY. DO NOT ENTER HYPHENS
OR SLASHES.
--------------------------------------------------------------------
217 Liability 1 REQUIRED FOR FORM 1099-A ONLY.
Indicator Enter the appropriate
indicator from the table
below:
Indicator Usage
1 Borrower is
personally
liable for
repayment of
the debt.
Blank Borrower is not
liable for
repayment of
the debt.
--------------------------------------------------------------------
218-254 Description 37 REQUIRED FOR FORM 1099-A ONLY.
Enter a brief description of
the property. For example, for
real property, enter the
address, section, lot and
block. For personal property,
enter the type, make and model
(e.g., Car--1986 Buick Regal
or Office Equipment, etc.).
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
SEC. 7. PAYEE "B" RECORD-RECORD LAYOUT FOR FORM 1099 A
[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. 8. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORM 1099 B
.01 This section contains the general payment information from individual statements for Form 1099 B. For detailed explanations of the 1099 B fields request a copy of the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G" available from IRS offices.
.02 FORM 1099 B CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
RECORD NAME: PAYEE "B" RECORD
FORM 1099-B
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "1". Used
Sequence 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document 2 REQUIRED. For Form 1099-B,
Specific enter blanks.
Code
--------------------------------------------------------------------
7 Blank or 1 REQUIRED. Enter blank.
Corrected (Reserved for IRS use.)
Return Diskette position 7 is used to
Indicator indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE OF
A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the Name Control:
Name Name Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-
Lopes TORR
Mark D'Allesandro DALL
/*/ Name Controls of less than
four (4) significant
characters must be left-
justified and blank filled.
--------------------------------------------------------------------
12 Type of 1 REQUIRED. This field is used
TIN to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of
TIN TIN Type of Account
1 EIN A business or
an organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number
is unobtainable
due to
legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
13-21 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. Refer to
Part A, Sec. 11.
--------------------------------------------------------------------
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identification
number in this field will be
returned for correction.
--------------------------------------------------------------------
22-31 Payer's 10 REQUIRED. Payer may use this
Account field to enter the payee's
Number account number. The use of
for Payee this item will facilitate easy
reference to specific records
in the payer's life, should
any questions arise. DO NOT
ENTER A TAXPAYER
IDENTIFICATION NUMBER IN THIS
FIELD. Enter blanks if the
Payer's Account Number for
Payee is not to be entered in
this field. An account number
can be any account number
assigned by the payer to the
payee (i.e., checking account,
savings account, etc.). THIS
NUMBER WILL HELP TO
DISTINGUISH THE INDIVIDUAL
PAYEE'S ACCOUNT WITH YOU AND
SHOULD BE UNIQUE TO IDENTIFY
THE SPECIFIC TRANSACTION MADE
WITH THE ORGANIZATION, SHOULD
MULTIPLE RETURNS BE FILED.
This information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent on the number of
(must be numeric) Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. The First
Payee Name Line must appear
immediately after the last
payment amount indicated as
being used. For example, if
you are reporting 1099-INT and
you used only Amount Indicator
"3" in the Payer Transmitter
"A" Record, then you will only
use one ten position payment
amount in the Payee "B"
Record, right-justified, and
the First Payee Name Line will
begin in position 42. Each
payment field that you allow
for, or use, must contain 10
numeric characters (see NOTE
1). 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 and must
be negative overpunched in the
units position). Example: If
the Amount Indicators are
reflected as "123bbbbbb," the
Payee "B" Records must have
only 3 payment amount fields.
If Amount Indicators are
reflected as "12367bbbb," the
"B" Records must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused positions
MUST be zero filled. Federal
income tax withheld is not
reported as a negative amount.
NOTE: 1. If any one payment
amount exceeds "9999999999"
(dollars and cents), as many
SEPARATE Payee "B" Records as
necessary to contain the total
amount MUST be submitted for
the Payee.
32-41 Payment 10 This amount is identified by
Amount 1 the indicator in position 19
of Sector 1 of the Payer
Transmitter "A" Record. This
amount must always be present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE
REPORTED WITHIN THE PAYEE "B" RECORD. THIS CAN BE
DETERMINED FROM THE NUMBER OF AMOUNT INDICATORS APPEARING
IN POSITIONS 19-27 OF SECTOR 1 OF THE PAYER/TRANSMITTER
"A" RECORD. FOLLOWING ARE THE FORMATS FOR COMPLETING
POSITIONS 42-256 OF SECTOR 1, AND POSITIONS 1-256 OF
SECTOR 2, IF NEEDED, OF THE PAYEE "B" RECORD. FOR FORM
1099-B, SECTOR 2 WILL BE REQUIRED IF THERE ARE MORE THAN
TWO PAYMENT FIELDS TO BE REPORTED IN THE PAYEE "B" RECORD.
USE THE APPROPRIATE FORMAT AS REQUIRED.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identifying number in
positions 13-21 above. Do not
enter address information in
this field. Left-justify and
fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-161 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
162-190 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position in
"162" of this field and spell
out the name of the city in
the remaining positions.)
--------------------------------------------------------------------
191-192 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "162" of the
Payee City field.
--------------------------------------------------------------------
193-201 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "162" in the Payee
City field is a "1".
--------------------------------------------------------------------
202-213 Blank 12 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
229-254 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
RECORD NAME: PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, utilize
the Second Payee Name Line
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.
--------------------------------------------------------------------
92-131 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
132-171 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
172-200 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "172"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
201-202 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "172" of the
Payee City field.
--------------------------------------------------------------------
203-211 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP assigned by the U.S.
Code Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long
as position "172" in the Payee
City field is a "1".
--------------------------------------------------------------------
212-213 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of
Sale is the
trade date or
this is an
aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
229-254 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
102-141 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
142-181 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
182-210 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "182"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
211-212 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "182" of the
Payee City field.
--------------------------------------------------------------------
213-221 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "182" in the Payee
City field is a "1".
--------------------------------------------------------------------
222-256 Blank 35 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-213 Blank 211 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
229-254 Description 26 REQUIRED FOR FORM 1099-B ONLY.
Enter a brief description of
the item or service 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-111 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
112-151 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
152-191 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
192-220 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "192"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
221-222 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "192" of the
Payee City field.
--------------------------------------------------------------------
223-231 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "192" in the Payee
City field is a "1".
--------------------------------------------------------------------
232-256 Blank 25 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-213 Blank 211 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of Sale is
the trade date
or this is an
aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedure)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
229-254 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
RECORD NAME: PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-121 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
122-161 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
162-201 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
202-230 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "202"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
231-232 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "202" of the
Payee City field.
--------------------------------------------------------------------
233-241 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "202" in the Payee
City field is a "1".
--------------------------------------------------------------------
242-256 Blank 15 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-213 Blank 211 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of Sale is the
trade date or this
is an aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
229-254 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SIX PAYMENT FIELDS)
FORM 1090-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-131 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
132-171 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
172-211 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
212-256 Blank 45 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use the field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-213 Blank 171 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of Sale is the
trade date or this
is an aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not
available. For CUSIP numbers
with more than 8 characters,
supply the first 8.
--------------------------------------------------------------------
229-254 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING SEVEN PAYMENT FIELDS)
FORM 1099-B
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-81 Payment 10 This amount is identified by
Amount 5 the amount indicator in
position 23, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
82-91 Payment 10 This amount is identified by
Amount 6 the amount indicator in
position 24, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
92-101 Payment 10 This amount is identified by
Amount 7 the amount indicator in
position 25, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
102-141 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
142-181 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
182-221 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
222-256 Blank 35 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-31 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "3"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
32-33 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "3" of the
Payee City field.
--------------------------------------------------------------------
34-42 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "3" in the Payee City
field is a "1".
--------------------------------------------------------------------
43-213 Blank 171 REQUIRED. Enter blanks.
--------------------------------------------------------------------
214 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
blank Date of Sale is
the trade date or
this is an
aggregate
transaction
--------------------------------------------------------------------
215-220 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.
DO NOT ENTER HYPHENS OR
SLASHES.
--------------------------------------------------------------------
221-228 CUSIP No. 8 REQUIRED FOR FORM 1099-B ONLY.
Enter the CUSIP (Committee on
Uniform Security
Identification Procedures)
number of the items reported
for Amount Indicator "2"
(Stocks, bonds, etc.).
Enter blanks if this is an
aggregate transaction. Enter
"0" (zeros) if the number is
not available. For CUSIP
numbers with more than 8
characters, supply the first
8.
--------------------------------------------------------------------
229-254 Description 26 REQUIRED FOR FORM 1099-B ONLY.
Enter a brief description of
the item or service 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 RFC. Enter blanks if
this is an aggregate
transaction.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
SEC. 9. PAYEE "B" RECORD-RECORD LAYOUTS FOR 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. 10. PAYEE "B" RECORDS-FIELD DESCRIPTIONS FOR FORM W 2G
.01 This section contains the general payment information from individual statements for Form W 2G. For detailed explanations of the W 2G fields, see the 1986 "Instructions for Forms 1099, 1098, 5498, 1096, and W 2G."
.02 FORM W 2G CANNOT BE FILED UNDER THE COMBINED FEDERAL / STATE FILING PROGRAM.
RECORD NAME: PAYEE "B" RECORD
FORM W-2G
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
1 Record 1 REQUIRED. Must be a "1". Used
Sequence 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 last two
digits of the year for which
payments are being reported
(e.g., if payments were made
in 1986, enter "86"). Must be
incremented each year.
--------------------------------------------------------------------
5-6 Document 2 REQUIRED for W-2G.
Specific
Code Use only for reporting the
Type of Water Type of Wager on Form W-2G.
(Form W-2G only) This code will appear in
position 5. Position 6 will be
blank.
Category Code
Horse Race Track (or Off 1
Track Betting of a Horse
Track nature)
Dog Race Track (or Off 2
Track Betting of a Dog
Track nature)
Jai-alai 3
State Conducted Lottery 4
Keno 5
Casino Type Bingo. DO NOT 6
use this code for any
other type of Bingo
winnings i.e., Church,
Fire Dept., etc.
Slot Machines 7
Any other types of 8
gambling winnings. This
includes Church Bingo,
Fire Dept. Bingo,
unlabeled winnings, etc.
--------------------------------------------------------------------
7 Black or 1 REQUIRED. Enter blank.
Corrected (Reserved for IRS use).
Return Diskette position 7 is used to
Indicator indicate a corrected return.
Refer to Part A, Sec. 10 for
specific instructions on how
to file corrected returns
using either magnetic media or
paper forms. IN PRIOR YEARS,
DISKETTE POSITION 6 WAS USED
AS THE CORRECTED RETURN
INDICATOR. THIS HAS NOW
CHANGED TO POSITION 7. YOU
MUST ADJUST YOUR PROGRAMS.
--------------------------------------------------------------------
8-11 Name Control 4 REQUIRED. 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, SUCH AS IN THE CASE OF
A BUSINESS NAME, LEAVE THIS
FIELD BLANK. A dash (-) or
ampersand (&) are the only
acceptable special characters.
The following examples may be
helpful to you in developing
the Name Control.
Name Name
Control
John Brown BROW
John A. Lee LEE /*/
James P. En Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
John Diben Edetto DIBE
Juan De Jesus DEJE
John A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-Lopes TORR
Mark D'Allesandro DALL
/*/ Name Controls of less than
four (4) significant
characters must be left
and blank filled.
--------------------------------------------------------------------
12 Type of 1 REQUIRED. This field is used
TIN to identify the Taxpayer
Identification Number (TIN) in
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
following table:
Type of
TIN TIN Type of Account
1 EIN A business or an
organization
2 SSN An individual
blank N/A If the type of
TIN is
undeterminable,
enter a blank.
If the number is
unobtainable due
to legitimate
cause; e.g.,
number applied
for but not
received, enter
a blank.
--------------------------------------------------------------------
13-21 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. Refer to
Part A, Sec. 11.
DO NOT ENTER HYPHENS, ALPHA
CHARACTERS, ALL 9s OR ALL
ZEROS. Any record containing
an invalid identifying number
in this field will be returned
for correction.
--------------------------------------------------------------------
22-31 Payer's 10 REQUIRED. Payer may use this
Account field to enter the payee's
account number. The use of
this item will facilitate easy
reference to specific Number
for records in the payer's
file should any questions
arise. DO NOT ENTER A TAXPAYER
IDENTIFICATION NUMBER IN THIS
FIELD. An account number can
be any account number assigned
by the payer to the payee
(i.e., checking account,
savings account, etc.). THIS
NUMBER WILL HELP TO
DISTINGUISH THE INDIVIDUAL
PAYEE'S ACCOUNT WITH YOU AND
SHOULD BE UNIQUE TO IDENTIFY
THE SPECIFIC TRANSACTION MADE
WITH THE ORGANIZATION, SHOULD
MULTIPLE RETURNS BE FILED.
This information will be
particularly necessary if you
need to file a corrected
return. You are strongly
encouraged to use this field.
You may use any number that
will help identify the
particular transaction that
you are reporting. If a number
is not determinable, enter
blanks. If fewer than ten
characters are required,
right-justify filling the
remaining positions with
blanks.
--------------------------------------------------------------------
Payment The number of payment amounts
Amount Fields is dependent on the number of
(must be numeric) Amount Indicators present in
positions 19-27 of Sector 1 of
the "A" Record. The First
Payee Name Line must appear
immediately after the last
payment amount indicated as
being used. For example, if
you are reporting 1099-INT and
you used only Amount Indicator
"3" in the Payer/Transmitter
"A" Record, then you will only
use one ten position payment
amount in the Payee "B"
Record, right-justified, and
the First Payee Name Line will
begin in position 42. Each
payment field that you allow
for, or use, must contain 10
numeric characters (see NOTE
1). 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 and must
be negative overpunched in the
units position). Example: If
the Amount Indicators are
reflected as "123bbbbbb", the
Payee "B" Records must have
only 3 payment amount fields.
If Amount Indicators are
reflected as "12367bbbb", the
"B" Record must have only 5
payment amount fields. Payment
amounts MUST be right-
justified and unused positions
MUST be zero filled. Federal
income tax withheld is not
reported as a negative amount.
NOTE 1: If any one payment
exceeds "9999999999" (dollars
and cents), as many SEPARATE
Payee "B" Records as necessary
to contain the total amount
MUST be submitted for the
Payee.
32-41 Payment 10 This amount is identified by
Amount 1 the indicator in position 19
of Sector 1 of the
Payer/Transmitter "A" Record.
This amount must always be
present.
--------------------------------------------------------------------
DETERMINE AT THIS POINT THE NUMBER OF PAYMENT FIELDS TO BE REPORTED
WITHIN THE PAYEE "B" RECORD. THIS CAN BE DETERMINED FROM THE NUMBER
OF AMOUNT INDICATORS APPEARING IN POSITIONS 19-27 OF SECTOR 1 OF THE
PAYER/TRANSMITTER "A" RECORD. FOLLOWING ARE THE FORMATS FOR
COMPLETING POSITIONS 42-256 OF SECTOR 1, AND POSITIONS 1-256 OF
SECTOR 2 OF THE PAYEE "B" RECORD. WHEN REPORTING INFORMATION FOR FORM
W-2G TWO SECTORS MUST BE USED TO MAKE UP A PAYEE "B" RECORD. USE THE
APPROPRIATE FORMAT AS REQUIRED.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)
FORM W-2G
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-81 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
82-121 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
122-161 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
162-190 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "162"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
191-192 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "162" of the
Payee City field.
--------------------------------------------------------------------
193-201 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "162" of the Payee
City field is a "1".
--------------------------------------------------------------------
202-256 Blank 55 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-188 Blank 186 REQUIRED. Enter blanks.
--------------------------------------------------------------------
189-194 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
195-209 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable), machine
serial number or any other
information that will help
identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
210-214 Race 5 REQUIRED FOR FORM W-2G ONLY.
The race (or game) applicable
to the winning ticket. If no
entry, enter blanks.
--------------------------------------------------------------------
215-219 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials of
the cashier and/or the window
number making the winning
payment. If no entry, enter
blanks.
--------------------------------------------------------------------
220-224 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
225-239 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
240-254 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-91 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
92-131 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
132-171 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
payee's mailing address.
--------------------------------------------------------------------
172-200 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "172"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
201-202 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A, Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "172" of the
Payee City field.
--------------------------------------------------------------------
203-211 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "172" in the Payee
City field is a "1".
--------------------------------------------------------------------
212-256 Blank 45 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-188 Blank 186 REQUIRED. Enter blanks.
--------------------------------------------------------------------
189-194 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
195-209 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable), machine
serial number or any other
information that will help
identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
210-214 Race 5 REQUIRED FOR FORM W-2G ONLY.
The race (or game) applicable
to the winning ticket. If no
entry, enter blanks.
--------------------------------------------------------------------
215-219 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials of
the cashier and/or the window
number making the winning
payment. If no entry, enter
blanks.
--------------------------------------------------------------------
220-224 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
225-239 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
240-254 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)
FORM W-2G
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-101 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
102-141 Second Payee 40 REQUIRED. If the payee name
Name Line requires more space than is
available in the First Payee
Name Line, enter the remaining
portion of the name only in
this field. If there are
multiple payees (e.g.,
partners or joint owners),
this field may be used for
those payees' names who are
not associated with the
taxpayer identification number
in positions 13-21 above. Do
not enter address information
in this field. Left-justify
and fill unused positions with
blanks. FILL WITH BLANKS IF NO
ENTRIES ARE PRESENT FOR THIS
FIELD.
--------------------------------------------------------------------
142-181 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
182-210 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "182"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
211-212 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A. Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "182" of the
Payee City field.
--------------------------------------------------------------------
213-221 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "182" in the Payee
City field is a "1".
--------------------------------------------------------------------
222-256 Blank 35 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-188 Blank 186 REQUIRED. Enter blanks.
--------------------------------------------------------------------
189-194 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
195-209 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable), machine
serial number or any other
information that will help
identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
210-214 Race 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the race (or
game) applicable to the
winning ticket. If no entry,
enter blanks.
--------------------------------------------------------------------
215-219 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials of
the cashier and/or the window
number making the winning
payment. If no entry, enter
blanks.
--------------------------------------------------------------------
220-224 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
225-239 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
240-254 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)
FORM W-2G
SECTOR 1 (Continued)
--------------------------------------------------------------------
42-51 Payment 10 This amount is identified by
Amount 2 the amount indicator in
position 20, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
52-61 Payment 10 This amount is identified by
Amount 3 the amount indicator in
position 21, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
62-71 Payment 10 This amount is identified by
Amount 4 the amount indicator in
position 22, Sector 1, of the
Payer/Transmitter "A" Record.
--------------------------------------------------------------------
72-111 First Payee 40 REQUIRED. The First Payee Name
Name Line Line must appear immediately
after the last payment amount
indicated as being used. Do
not enter address information
in this field. Enter the name
of the payee (preferably
surname first) whose taxpayer
identification number appears
in positions 13-21 above. If
fewer than 40 characters are
required, left-justify and
fill unused positions with
blanks. If more space is
required for the name, 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.
--------------------------------------------------------------------
112-151 Second Payee 40 REQUIRED. If the payee name
requires more space than is
Name Line available in the
First Payee Name Line, enter
the remaining portion of the
name only in this field. If
there are multiple payees
(e.g., partners or joint
owners), this field may be
used for those payees' names
who are not associated with
the taxpayer identification
number in positions 13-21
above. Do not enter address
information in this field.
Left-justify and fill unused
positions with blanks. FILL
WITH BLANKS IF NO ENTRIES ARE
PRESENT FOR THIS FIELD.
--------------------------------------------------------------------
152-191 Payee Mailing 40 REQUIRED. Enter mailing
Address address of payee. Left-justify
and fill unused positions with
blanks. The address MUST be
present. This field MUST NOT
contain any data other than
the payee's mailing address.
--------------------------------------------------------------------
192-220 Payee City 29 REQUIRED. Enter the city,
left-justified and fill the
unused positions with blanks.
Do not enter state and ZIP
Code information in this
field. (If the payee lives
outside of the United States,
insert a "1" in position "192"
of this field and spell out
the name of the city in the
remaining positions.)
--------------------------------------------------------------------
221-222 Payee State 2 REQUIRED. Enter the
abbreviation for the state or
foreign country. You MUST use
valid U.S. Postal Service
abbreviations as shown in Part
A. Sec. 16. Use this field for
state or country information
only. If the code used is for
a foreign country, insert a
"1" in position "192" of the
Payee City field.
--------------------------------------------------------------------
223-231 Payee ZIP 9 REQUIRED. Enter the valid 9
Code digit ZIP Code assigned by the
U.S. Postal Service. If only
the first 5 digits are known,
left-justify and fill the
unused positions with blanks.
Use this field for the ZIP
Code only. For foreign
countries, alpha characters
are acceptable as long as
position "192" in the Payee
City field is a "1".
--------------------------------------------------------------------
232-256 Blank 25 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SECTOR 2
--------------------------------------------------------------------
1 Record 1 REQUIRED. Must be a "2". Used
Sequence 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.
--------------------------------------------------------------------
3-188 Blank 186 REQUIRED. Enter blanks.
--------------------------------------------------------------------
189-194 Date Won 6 REQUIRED FOR FORM W-2G ONLY.
Enter the date of the winning
event in MMDDYY format. This
is not the date the money was
paid, if paid after the date
of the race (or game). DO NOT
ENTER HYPHENS OR SLASHES.
--------------------------------------------------------------------
195-209 Transaction 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the ticket
number, card number (and
color, if applicable), machine
serial number or any other
information that will help
identify the winning
transaction. If no entry,
enter blanks.
--------------------------------------------------------------------
210-214 Race 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the race (or
game) applicable to the
winning ticket. If no entry,
enter blanks.
--------------------------------------------------------------------
215-219 Cashier 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the initials of
the cashier and/or the window
number making the winning
payment. If no entry, enter
blanks.
--------------------------------------------------------------------
220-224 Window 5 REQUIRED FOR FORM W-2G ONLY.
If applicable, the location of
the person paying the
winnings. If no entry, enter
blanks.
--------------------------------------------------------------------
225-239 First ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the first
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
240-254 Second ID 15 REQUIRED FOR FORM W-2G ONLY.
If applicable, the second
identification number of the
person receiving the winnings.
If no entry, enter blanks.
--------------------------------------------------------------------
255-256 Blank 2 REQUIRED. Enter blanks.
--------------------------------------------------------------------
SEC. 11. PAYEE "B" RECORD -- RECORD LAYOUTS FOR FORM W-2G
[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. 12. END OF PAYER "C" RECORD
.01 The Control Total fields have been expanded from 12 to 15 positions. Adjust your programs accordingly.
.02 The End of Payer "C" Record is a summary record for a type of return for a given payer. This record will contain the total number of payees and the totals of the payment amount fields filed by a given payer. The "C" Record must be written after the last "B" Record for each type of return for a given payer. For each "A" Record and group of "B" Records on the file, there must be a corresponding "C" Record. For example, if you used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records will appear in Control Totals 1, 2, and 3 of the "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, 4802 or computer generated substitute, which will accompany the shipment. The lines used on Forms 4804 and 4802 to record payment amounts correspond with the Amount Codes used in the "A" Record. These forms have been updated for 1986.
.04 The End of Payer "C" Record must be followed by a State Totals "K" Record (if any), 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 Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Enter "1". Must be
Sequence the first character of each
END OF PAYER RECORD.
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "C".
--------------------------------------------------------------------
3-8 Number of 6 REQUIRED. Enter the total
Payees number of Payee "B" Records
covered by the preceding
Payer/Transmitter "A" Record.
Right-justify and zero fill.
--------------------------------------------------------------------
9-23 Control 15 REQUIRED. Please note that all
Total 1 Control Total fields have been
expanded from 12 to 15
positions. Enter accumulated
totals from Payment Amount 1.
Right-justify and zero fill.
IF LESS THAN NINE AMOUNT
FIELDS ARE BEING REPORTED,
ZERO FILL UNUSED CONTROL TOTAL
FIELDS.
--------------------------------------------------------------------
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. Please note that all Control Total fields have
been expanded from 12 to 15 positions.
24-38 Control Total 2 15
39-53 Control Total 3 15
54-68 Control Total 4 15
69-83 Control Total 5 15
84-98 Control Total 6 15
99-113 Control Total 7 15
114-128 Control Total 8 15
129-143 Control Total 9 15
--------------------------------------------------------------------
144-256 Blank 113 REQUIRED. Enter blanks.
SEC. 13. END OF PAYER "C" RECORD-RECORD LAYOUT
[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. 14. STATE TOTALS "K" RECORD
.01 The Control Total fields have been expanded from 12 to 15 positions. Adjust your programs accordingly.
.02 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.
.03 The "K" Record will contain the total number of payees and the totals of the payment amount fields filed by a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.
.04 There MUST be a separate "K" Record for each state being reported.
.05 Refer to Part A, Sec. 14 for the requirements and conditions that MUST be met to file on this program.
RECORD NAME: STATE TOTALS "K" RECORD
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record 1 REQUIRED. Enter "1". Must be
Sequence the first character for each
STATE TOTALS "K" RECORD.
--------------------------------------------------------------------
2 Record Type 1 REQUIRED. Enter "K".
--------------------------------------------------------------------
3-8 Number of Payees 6 REQUIRED. Enter the total
number of Payee "B" Records
being coded for this state.
Right-justify and zero fill.
--------------------------------------------------------------------
9-23 Control 15 REQUIRED. Please note that all
Total 1 Control Total fields have been
expanded from 12 to 15
positions. Enter accumulated
totals from Payment Amount 1.
Right-justify and zero fill.
IF LESS THAN NINE AMOUNT
FIELDS ARE BEING REPORTED,
ZERO FILL UNUSED CONTROL TOTAL
FIELDS.
--------------------------------------------------------------------
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. Please note that all Control Total fields have
been expanded from 12 to 15 positions.
24-38 Control Total 2 15
39-53 Control Total 3 15
54-68 Control Total 4 15
69-83 Control Total 5 15
84-98 Control Total 6 15
99-113 Control Total 7 15
114-128 Control Total 8 15
129-143 Control Total 9 15
--------------------------------------------------------------------
144-254 Blank 111 REQUIRED. Enter blanks.
--------------------------------------------------------------------
255-256 State Code 2 REQUIRED. Enter the code
assigned to the state which is
to receive the information.
Refer to Part A. Sec. 14.10.
SEC. 15. STATE TOTALS "K" RECORD-RECORD LAYOUT
[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. 16. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and diskettes in the entire file.
.02 This record should be written after the last "C" Record (or "K" Record, when applicable) of the entire file.
END OF TRANSMISSION "F" RECORD
--------------------------------------------------------------------
Diskette
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
SECTOR 1
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "F". Must be
first character of END OF
TRANSMISSION RECORD.
--------------------------------------------------------------------
2-5 Number of "A" 4 REQUIRED. You may enter the
Records total number of
Payer/Transmitter "A" Records
for this transmission. Right-
justify and zero fill or enter
all zeros.
--------------------------------------------------------------------
6-8 Number of 3 REQUIRED. You may enter the
Diskettes total number of diskettes in
this transmission. Right-
justify and zero fill or enter
all zeros.
--------------------------------------------------------------------
9-30 Zero 22 REQUIRED. Enter zeros.
--------------------------------------------------------------------
31-256 Blank 226 REQUIRED. Enter blanks.
SEC. 17. END OF TRANSMISSION "F" RECORD-RECORD LAYOUT
[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.]
- LanguageEnglish
- Tax Analysts Electronic Citationnot available