Rev. Proc. 79-66
Rev. Proc. 79-66; 1979-2 C.B. 581
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 6041, 6042, 6043, 6047, 6049, 6109;
1.6041-1, 1.6041-4, 1.6041-5, 1.6041-7, 1.6042-2, 1.6042-3,
1.6043-2, 1.6047-1, 301.6047-1, 1.6049-1, 301.6109-1.)
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Superseded by Rev. Proc. 80-52
PART A. -- GENERAL.
Section 1. Purpose
.01 The purpose of this revenue procedure is to provide the requirements and conditions for filing information returns in the Forms 1099 and 1087 series, on magnetic tape instead of paper returns. Specifications for filing the following forms are contained in this procedure:
a) Form 1099R, Statement for Recipients of Total Distributions from Profit-Sharing Retirement Plans, and Individual Retirement Arrangements.
b) Form 1099-DIV, Statement for Recipients of Dividends and Distributions.
c) Form 1099-INT, Statement for Recipients of Interest Income.
d) Form 1099-MISC, Statement for Recipients of Miscellaneous Income.
e) Form 1099-MED, Statement for Recipients of Medical and Health Care Payments.
f) Form 1099-OID, Statement for Recipients of Original Issue Discount.
g) Form 1099-PATR, Statement for Recipients (Patrons) of Taxable Distributions received from Cooperatives.
h) Form 1099L, U.S. Information Return for Distribution in Calendar Year.
i) Form 1099-NEC, Statement for Recipients of Nonemployee Compensation.
j) Form 1099-UC, Statement for Recipients of Unemployment Compensation Payments.
k) Form 1087-DIV, Statement for Recipients of Dividends and Distributions.
l) Form 1087-INT, Statement for Recipients of Interest Income.
m) Form 1087-MISC, Statement for Recipients of Miscellaneous Income.
n) Form 1087-MED, Statement for Recipients of Medical and Health Care Payments.
o) Form 1087-OID, Statement for Recipients of Original Issue Discount.
p) Agriculture Subsidy Payment Report.
.02 This procedure supersedes Rev. Proc. 78-26, 1978-2 C.B. 505.
Sec. 2. Nature of Changes
.01 The Revenue Act of 1978, Pub. L. 95-600, 1978-3 C.B. (Vol. 1) 1, requires states paying unemployment compensation benefits to file Form 1099-UC for each payee that receives such benefits totalling $10 or more. Supplementary unemployment benefits paid from a company-financed supplemental unemployment benefit fund are not considered unemployment compensation for purposes of this filing requirement. The format for filing Forms 1099-UC on magnetic tape are contained in Part B, Sec. 5 of this procedure.
.02 Form 1099-NEC, Statement for Recipients of Nonemployee Compensation, is required to be filed for reporting fees, commissions, or any other form of compensation to non-employees. This form may be filed on magnetic tape and the specifications are contained in Part B, Sec. 4 of this procedure.
.03 Minor format changes have been made to Forms 1099-MISC and 1099-PATR.
Sec. 3. Wage and Pension Information
.01 Section 8(b) of Pub. L. 94-202, 1976-1 C.B. 503, enacted in January 1976, authorized the combined reporting of FICA detailed information (previously reported quarterly on Form 941, Schedule A) and annual W-2 (Copy A), Wage and Tax Statement, information in one consolidated annual W-2 (Copy A) to the Federal Government. As a result, Forms W-2 and W-2P are to be filed with the Social Security Administration (SSA).
.02 SSA will accept magnetic media for filing Forms W-2 and W-2P and has issued TIB-4a, Magnetic Tape Reporting, Submitting wage and tax data to Federal and State Agencies, TIB-4b, Magnetic Tape Reporting, Submitting Annuity, Pension, Retired Pay or IRA Payment to the Federal Government on Magnetic Tape, and TIB-4c, Diskette and Disk Cartridge Reporting, Submitting Wage and Tax Data to the Federal Government on Diskette and Disk Cartridge, for this purpose. Applications for filing Forms W-2 and W-2P on magnetic media appear in TIBs-4a, 4b, and 4c.
.03 Copies of Social Security Administration publications TIB-4a, 4b, and 4c are available from any Internal Revenue Service Center or local Social Security Administration office.
Sec. 4. Application for Magnetic Media Reporting
01. For the purposes of this revenue procedure, the payer is the organization making the payments and the transmitter is the organization which is preparing the tape file. Payers or transmitters who decide to file information returns, in the Forms 1099 and 1087 series, on magnetic tape must complete Form 4419, Application for Magnetic Media Reporting of Information Returns. Instructions for completing the application appear on the reverse side of the form.
.02 The Service will act on an application and notify the applicant of authorization to file within 30 days of receipt of the application. No magnetic tape returns may be filed with the Service until authorization to file is received.
.03 The Service will assist new filers with their initial magnetic tape submission by encouraging the submission of test tapes for review in advance of the filing season. Approved payers or transmitters who wish to submit a test tape should contact the magnetic media coordinator at the service center where the application was filed.
.04 Once authorization to file on magnetic tape has been granted to a payer or transmitter, it will remain in effect in succeeding years, provided that all the requirements of this revenue procedure are met and there are no equipment changes by the filer. If a filer discontinues filing on magnetic tape, a new application must be filed before this method of filing may be resumed.
.05 In accordance with Section 1.6041-7 of the Income Tax Regulations, medical payments from separate departments of a health care carrier may be reported as separate returns on magnetic tape. In this case, the headquarters office will be considered to be the transmitter and the individual departments of the company filing reports will be considered to be payers. A single application form covering all the departments which will be filed on magnetic tape should be submitted.
Sec. 5. Filing of Tape Reports
.01 A magnetic tape reporting package, which includes all the necessary transmittals, labels, and instructions, will be mailed to all approved filers between October and December of each year.
.02 Payers may submit a portion of their information returns on magnetic tape and the remainder on paper forms, provided there is NO DUPLICATE FILING. The magnetic tape records and paper forms must be filed at the same location, but in separate shipments. A Form 1096 must accompany paper submissions and a Form 4804 must accompany magnetic tape submissions.
.03 The affidavit which appears on Forms 1096 and 4804 must be signed by the payer. One of the following may, however, sign the affidavit on behalf of the payer if all of these conditions are met. The transmitter, service bureau, or disbursing agent must:
a. have the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under State law; and
b. have the responsibility (either oral, written, or implied) conferred on it by the payer to request the taxpayer identifying numbers of payees reported on magnetic tape or paper returns; and
c. sign the affidavit and add the caption "For: [name of payer]".
.04 Although a duly authorized agent signs the affidavit, the payer is held responsible for the accuracy of the Form 4804 and will be liable for penalties for failure to comply with filing requirements.
.05 These requirements also apply to paper filers submitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Paper filers are responsible for the filing of a correct, complete, and timely Form 1096. The failure of duly authorized "agents" of paper filers to comply with the filing requirements of Form 1096 and attachments does not relieve the payers of any penalties that may arise as a result of such failure to comply.
.06 If a portion of the returns are submitted on paper documents, include a statement on the Form 1096 that the remaining returns are being filed on magnetic tapes. Please note that Form 1096 instructions normally apply to the filing of information returns on paper; however, filers of magnetic tape must review the Form 1096 instructions and file Form 1096 if appropriate.
.07 Health care carriers, or their agents, filing Form 1099-MED per Section 4.05 above, may submit part of their returns on paper documents and part on magnetic tape if the records of some departments are not maintained on computer files. However, an information return is required if the aggregate amount paid to a health care service provider from all departments equals $600 or more. For example, Department A pays $200, Department B pays $300, and Department C pays $100 to the same health care service provider. The aggregate amount paid from all departments equals $600. The health care carrier or agent must submit either one information return for the aggregate amount of $600 or three separate returns, one from each department, indicating the amount paid by each department.
Sec. 6. Filing Dates
.01 Magnetic tape reporting to the Service for all types of Forms 1099 and 1087 must be on a calendar year basis.
.02 The dates prescribed for filing paper returns with the Service will also apply to magnetic tape filing. Tapes must be submitted to the Service Center by February 28. Copies required to be furnished to recipients must be furnished by January 31.
Sec. 7. Extensions to File
.01 If a payer or transmitter is unable to submit its tape file by the date prescribed in Section 6.02 above, a letter requesting an extension must be filed before February 28. The letter should be sent to the attention of the magnetic media coordinator at the Service Center which will receive the tape file. The request should include the estimated number of returns which will be filed late and the reason for the delay.
.02 If an extension is granted by the Service, a copy of the letter granting the extension must be attached to the transmittal Form 4804 when the file is submitted.
Sec. 8. Processing of Tape Returns
.01 The Service will process tax information from the tapes. Tapes which are timely received by the Service will be returned to the filers by August 15 of the year in which submitted.
.02 All tapes submitted must conform totally to this revenue procedure. If tapes are unprocessable, they will be returned to the filer for correction. Corrected tapes must be filed with the Service as soon as possible. Corrected files will be returned by the Service within six months of receipt.
Sec. 9. Corrected Returns
.01 If a large volume of corrected returns is necessary, and the payer or transmitter possesses the capability to provide such corrections on tape, they are encouraged to do so. The filer must contact the magnetic media coordinator for format and shipping instructions. A corrected Form 4804 must accompany the shipment and be marked "Magnetic Media Correction" on the upper portion of the form.
.02 If corrections are not submitted on tape, payers must submit them on official Forms 1099 or 1087 (Copy A) or on approved paper substitutes. Revenue procedures containing specifications for paper returns are available from most Internal Revenue Service offices.
.03 Form 1096 instructions are to be followed when paper returns are filed to correct returns submitted on magnetic media. An "X" must be entered in the box in the left margin and the caption "Magnetic Media Correction" must appear on the top of the form to the left of "FOR OFFICIAL USE ONLY". Corrections must be sent to the attention of the magnetic media coordinator where the original tape file was filed.
Sec. 10. Taxpayer Identification Numbers
.01 Under Section 6109 of the Internal Revenue Code, recipients of dividends, interest, or other payments are required to furnish taxpayer identification numbers (TINs) to the payer. The number must be furnished to the payer whether or not the payee is required to file a tax return or is covered by Social Security.
.02 The Service expects that payers will keep to a minimum those statements submitted without TINs. It is particularly important that correct social security and employer identification numbers for payees be provided on magnetic media or paper forms submitted to the Service.
.03 For each omission of a required TIN, Section 6676 of the Internal Revenue Code provides that the Service charge a $5 penalty, unless the payer or payee responsible for furnishing the number supplies an explanation, upon request from the Service, that establishes reasonable cause for not having done so.
.04 The TIN to be furnished the Service depends primarily upon the manner in which the account is maintained or set up on the record of the payer. The number to be provided must be that of the owner of record. If the account is recorded in more than one name, furnish the TIN and name of the of the holders of the record. The number provided must be associated with the name of the holder provided in the first name line of the Payee "B" Record of Part B of this procedure. For those engaged in a trade or business (including employee trusts, retirement systems, etc.) the TIN is the employer identification number, EIN (00-0000000). For individuals, it is a social security number, SSN (000-00-0000).
.05 Sole proprietors who are payers should show their employer identification numbers in the Payer/Transmitter "A" Record. However, the payer should use the social security number of a sole proprietor in the Payee "B" Record. The table below will help you determine the number to be furnished to the Service.
Chart 1. Guidelines for Social Security Numbers
===================================================================
In the
Payee 1st
Name Line
of the
In tape positions 12-20 Payee "B"
of the Payee "B" Record, Record,
enter the Social Security enter the
For this type of account: Number of-- Name of--
-------------------------------------------------------------------
1. An individual's account. The individual. The
individual.
2. Joint account of:
a. husband and wife The actual owner of the The
individual account. (If more than whose SSN
one owner, the principal is
owner.) entered.
b. adult and minor The actual owner of the The
individual account. (If more than whose SSN
one owner, the principal is
owner.) entered.
c. two or more individ- The actual owner of the The
uals account. (If more than individual
one owner, the principal whose SSN
owner.) is
entered.
3. Account in the name of The ward, minor, or The
a guardian or committee incompetent person. individual
for a designated ward, whose SSN
minor, or incompetent is
person. entered.
4. Custodian account of a The minor. The minor.
minor (Uniform Gifts to
Minor Acts).
5. a. The usual revocable The grantor-trustee. The
grantor-
savings trust account trustee.
(grantor is also
trustee)
b. So-called trust ac- The actual owner. The actual
count that is not a owner.
legal or valid trust
under State law.
6. Sole proprietorship. The owner. The owner.
===================================================================
Chart 2. Guidelines for Employer Identification Numbers
===================================================================
In the
Payee 1st
Name Line
of the
In tape positions 12-20 Payee "B"
of the Payee "B" Record Record,
enter the Employer Iden- enter the
For this type of account-- tification Number of-- name of--
-------------------------------------------------------------------
1. A valid trust, estate, Legal entity. 1 The legal
or pension trust. trust,
estate, or
pension
trust.
2. Corporate account. The corporation. The corpo-
ration.
3. Religious, charitable, The organization. The organi-
or educational organi- zation.
zation.
4. Partnership account The partnership. The part-
held in the name of nership.
the business.
5. Association, club, or The organization. The organi-
other tax-exempt zation.
organization.
6. A broker or registered The broker or nominee. The broker
or
nominee. nominee.
7. Accounts with the The public entity. The public
Department of Agricul- entity.
ture in the name of a
public entity (such as
a State or local
government, school
district or prison
that receives agri-
culture program
payments).
===================================================================
1 Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.
Sec. 11. Effect on Paper Returns
.01 Magnetic tape reporting of the information returns listed in Section 1 above applies only to the original (Copy A).
.02 Payers are permitted considerable flexibility in designing the copy of the information return to be furnished to the payee. The payer may combine the information return data with other reports or financial or commercial notices, or expand them to include other information of interest to a depositor, patron, or shareholder. This is permissible so long as all required information present on the official form is included and the payees' copies are conducive to proper reporting of income on tax returns. Payers must include the message "This information is being furnished on Form 1099 (or 1087) to the Internal Revenue Service" on the recipients' copies.
.03 If a portion of the returns is reported on magnetic tape and the remainder is reported on paper forms, those returns not submitted on magnetic tape must be filed on official forms or on paper substitutes meeting specifications in the revenue procedure on the reproduction of Forms 1099, 1087, and W-2G. Form W-2G, Statement for Certain Gambling Winnings, cannot currently be filed on magnetic tape.
Sec. 12. Additional Information
Requests for additional copies of this Revenue Procedure or for additional information on tape reporting should be addressed to the attention of the magnetic media coordinator of one of the following:
(a) Internal Revenue Service
Andover Service Center
Post Office Box 311
Andover, MA 01810
(b) Internal Revenue Service
Brookhaven Service Center
P.O. Box 486
Holtsville, NY 11742
(c) Internal Revenue Service
Philadelphia Service Center
Post Office Box 245
Bensalem, PA 19020
(d) Internal Revenue Service
Atlanta Service Center
Post Office Box 47421
Doraville, GA 30362
(e) Internal Revenue Service
Memphis Service Center
P.O. Box 1900
Memphis, TN 38101
(f) Internal Revenue Service
Cincinnati Service Center
Post Office Box 267
Covington, KY 41019
(g) Internal Revenue Service
Kansas City Service Center
Post Office Box 5321
Kansas City, MO 64131
(h) Internal Revenue Service
Austin Service Center
Post Office Box 934
Austin, TX 78767
(i) Internal Revenue Service
Ogden Service Center
Post Office Box 9941
Ogden, UT 84409
(j) Internal Revenue Service
Fresno Service Center
Post Office Box 12866
Fresno, CA 93779
PART B. -- MAGNETIC TAPE SPECIFICATIONS
SEC. 1. GENERAL
.01 The magnetic tape specifications contained in this Part prescribe the required format and contents of the records to be included in the file. These specifications must be adhered to unless deviations have been specifically granted by the Service in writing.
.02 In most instances, the Service will be able to process any compatible tape files. Compatible tape files must meet any one set of the following:
(a) 7 channel BCD (binary coded decimal) with
(1) Either Even or Odd Parity and
(2) A density of 556 or 800 BPI.
(b) 9 channel EBCDIC (Extended Binary Coded Decimal Interchange Code) with
(1) Odd Parity and
(2) A density of 800, 1600, or 6250 BPI.
(c) 9 channel ASCII (American Standard Coded Information Interchange) with
(1) Odd Parity and
(2) A density of 800, 1600, or 6250 BPI.
.03 Although the Service can process, after translation, tapes created at 6250 BPI, it is preferred that filers submit 1600 BPI tapes if possible.
.04 All compatible tape files must have the following characteristics:
(a) Type of tape--1/2 inch Mylar base, oxide coated; and
(b) Interrecord Gap--3/4 inch.
.05 Service programs are capable of accommodating some minor deviations. Payers who can substantially conform to these specifications, but do require some minor deviations, must contact the magnetic media coordinator at the service center where the file will be submitted. Under no circumstances may tapes deviating from the specifications in this revenue procedure be submitted without prior written approval from the Service.
SEC. 2. RECORD LENGTH
.01 The tape records prescribed in these specifications may be blocked or unblocked, subject to the following:
(a) A block must not exceed 4,000 tape positions.
(b) A record must be a minimum of 200 positions and a maximum of 360 positions.
(c) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's. Do not pad a block with blanks.
(d) All records except the Header and Trailer Labels, may be blocked.
.02 Provision is made in the Payee "B" Records for special data entries. These entries are optional. If the field is utilized, it must be present on all Payee "B" Records. The field is intended to serve one or both of these purposes:
(a) Contain information required by state or local governments. Filers who wish to use this option for satisfying state or local reporting requirements should contact their state or local department of revenue for filing instructions.
(b) Facilitate making all records the same length.
SEC. 3. OPTIONS FOR FILING
.01 For filing convenience, this procedure contains two options for using Header Labels and Payer/Transmitter "A" Records. For the purposes of this procedure the following conventions must be used:
Header Label:
1. Payers may use standard headers, provided they begin with 1HDR, HDR1, VOL1 or VOL2.
2. Consist of a maximum of 80 positions.
3. May not contain the letters A, B, C, D, E, or F in position 9.
Trailer Label:
1. Standard trailer labels may be used provided that they begin with 1EOR, 1EOF, EOR1, or EOF1.
2. Consist of a maximum of 80 positions.
Record Mark:
1. Special character used to separate blocked records on tape.
2. Can be written only at the end of a record or block.
3. For odd parity tapes, use BCD bit configuration 011010 ("A82").
Tape Mark:
1. Used to signify the physical end of the recording on tape:
2. For even parity, use BCD configuration 001111 ("8421").
3. May follow the header label and precede and/or follow the trailer label.
Option 1: When using this option, a correct Payer/Transmitter "A" Record, described in Sec. 4 below, is required as the first record on each reel. Filers using this option may have Header Labels preceding the "A" Record, however, headers are not required. The reel sequence number must appear in positions 3-5 of each "A" Record and must be incremented by 1 on each tape reel of the file after the first reel.
Option 2: Requires a Header Label as the first record on each reel. The Header Label must contain the reel sequence number and it must be incremented by 1 on each reel after the first reel. The "A" Record will contain the location of the reel sequence number in the Header Label. If your system generates a four-digit reel sequence number, ignore the first digit when determining the location for the purposes of the "A" Record.
Example: If your Header Label reel sequence is four digits (e.g. 0001) and is in positions 28-31, enter 29 as the location in positions 3 and 4 of the "A" Record and also enter an "X" in position 5 of the "A" Record.
Example: If your Header Label reel sequence number is 3 digits (e.g. 001) and is in positions 10-12, enter 10 as the location in positions 3 and 4 of the "A" Record and also enter an "X" in position 5 of the "A" Record. This option requires a Trailer Label at the end of each reel. Also, ignore the "D" Record instructions in this Part if you use Option 2.
SEC. 4. PAYER/TRANSMITTER "A" RECORD
Identifies the payer and transmitter of the tape file and provides parameters for the succeeding Payee "B" Records. The Service's computer programs rely on the absolute relationship between the parameters in the "A" Record and the data fields in the "B" Records to which they apply.
The number of "A" Records appearing on tape reel will depend on the number of payers and the different types of returns being reported. A transmitter may include Payee "B" Records for more than one payer on a tape reel, however, each separate payer's Payee "B" Record(s) must be preceded by an "A" Record. A single tape reel may also contain different types of returns, but the returns may not be intermingled. A separate "A" Record is required for each type of return being reported. An "A" Record may be blocked with "B" Records, however, the "A" Record must appear as the first record in the block.
RECORD NAME: PAYER/TRANSMITTER "A" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "A".
2 Payment Year 1 Required. Must be the right
most digit of the year for
which payments are being
reported (e.g. if payments
were made in 1979, enter 9).
This number must be
incremented each year.
3-5 Reel Sequence 3 Required. Sequence number of
Number the reel in the tape file.
(See explanation in Sec. 3
above). Position 5 must
contain an "X" if you are
using Option 2.
6-14 Payer's Federal 9 Required. Must be the valid 9
EIN numerical assigned to the
payer. DO NOT ENTER HYPHENS,
ALPHA CHARACTERS OR ALL 9's or
ZEROES.
15 Type of Payer 1 Required. Enter the
appropriate code from the
table below:
Type of Payer Code
Non-government P
Federal government F
State or local government W
16 Blank 1 Enter blank (Reserved for IRS
Use).
17 Type of Return 1 Required. Enter appropriate
code from the table below:
Type of Return Code
1099R 9
1099-DIV 1
1099-INT 6
1099-MISC A
1099L E
1099-MED C
1099-OID D
1099-PATR 7
1099-NEC Q
1099-UC P
1087-DIV 2
1087-INT M
1087-MISC G
1087-MED K
1087-OID H
Agriculture Subsidy
Payments 4
18-24 Amount Indicator Variable Required. The amount code
entered for a given return
indicates the type(s) of
payment(s) which were made.
Example: If position 17 of the
Payer/Transmitter "A" Record
is 6 (for 1099-INT) and
positions 18-24 are "24bbbbb",
this indicates that two amount
fields are present in all the
following Payee "B" Records.
The first field contains
interest from Savings and Loan
Association and the other
contains Amount of forfeiture.
Amount Indicator For Reporting Payments on Form
Form 1099R 1099R:
Amount
Code Amount Type
1 Amount includable as
income (add amounts
for codes 2, 3, and
4). MUST BE GROSS
AMOUNT.
2 Capital gain (for
lump-sum
distributions only).
3 Ordinary income.
4 Premiums paid by
trustee or custodian
for current
insurance.
5 Employee
contributions to
profit-sharing or
retirement plans.
6 Amount of IRA
distributions (do
not include code 4
amount).
7 Net unrealized
appreciation in
employer's
securities.
8 Other.
Example: If position 17 of the
Payer/Transmitter "A" Record
is 9 (for 1099R), and
positions 18-24 are "1354bbb",
this indicates that 4 amount
fields are present in all the
following Payee "B" Records.
The first field represents
Amount includable as income;
the second, Ordinary income;
the third, Premiums paid by
trustee or custodian for
current insurance; the fourth,
Employee contributions to
profit-sharing or retirement
plans.
Please Note: If you are
reporting IRA
distributions using amount
code 6, only one payment
amount may be present--
all others must be blank.
Amount Indicator For Reporting Payments on Form
Form 1099-DIV 1099-DIV:
Amount
Code Amount Type
1 Gross dividends and
other distributions
on stock (must be
gross amount).
4 Dividends qualifying
for exclusion
(included in amount
for code 1).
5 Dividends not
qualifying for
exclusion (included
in amount for code
1).
6 Capital gain
distributions.
7 Non-taxable
distributions (if
determinable).
8 Foreign tax paid (if
eligible for foreign
tax credit).
Example: If position 17 of the
Payer/Transmitter "A" Record
is 1 (for 1099-DIV) and
positions 18-24 are "16bbbbb",
this indicates that 2 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents Gross
dividends and other
distributions on stock; the
2nd, Capital gain
distributions.
Please Note: The sum of the
amounts for codes 4 and 5
must equal that for code
1. Amounts for codes 6 and
7 must be included in that
code 1; however, they will
not necessarily equal that
for code 1.
18-24 Amount Indicator For Reporting Payments on Form
Form 1099-INT 1099-INT:
Amount
Code Amount Type
2 Earnings from
savings and loan
associations, credit
unions, etc.
3 Other interest on
bank deposit (Do not
include amounts
reported for code
2).
4 Amount of forfeiture
9 Foreign tax credit
Example: If position 17 of the
Payer/Transmitter "A" Record
is 6 (for 1099-INT), and
positions 18-24 are "34bbbbb",
this indicates that 2 amount
fields are present in all the
following Payee "B" Payee
Records. The 1st field
represents Other interest on
bank deposits, etc.; the 2nd,
Amount of forfeiture.
Please Note: Do not subtract
the amount for code 4 from
the amount in code 2 or 3
(for certificates of
deposit only).
Amount Indicator For Reporting Payments on Form
Form 1099-MISC 1099-MISC:
Amount
Code Amount Type
1 Royalties
2 Prizes and awards
(No Forms W-2 or
1099-NEC items)
5 Rents
6 Other fixed or
determinable income
Example: If position 17 of the
Payer/Transmitter "A" Record
is "A" (for 1099-MISC) and
positions 18-24 are "125bbbb",
this indicates that 3 amount
fields are present in all the
following, Payee "B" Records.
The 1st field represents
Royalties; the 2nd, Prizes and
awards, and the 3rd, Rents.
18-24 Amount Indicator For Reporting Payments on Form
Form 1099L 1099L:
Amount
Code Amount Type
1 Cash
2 Fair market value at
date of distribution
Example: If position 17 of the
Payer/Transmitter "A" Record
is "E" (for 1099L) and
positions 18-24 are "1bbbbbb",
this indicates that 1 amount
field is present in all the
following Payee "B" Records.
This amount field represents
Cash.
Amount Indicator For Reporting Payments on Form
Form 1099-MED 1099-MED:
Amount
Code Amount Type
1 Total medical and
health care payments
Example: If position 17 of the
Payer/Transmitter "A" Record
is "C" (for 1099-MED),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Total
medical and health care
payments. No other coding is
permissible for this type of
payment.
Amount Indicator For Reporting Payments on Form
Form 1099-OID 1099-OID:
Amount
Code Amount Type
1 Total original issue
discount (includes
discount for all
holders)
2 Ratable monthly
portion
3 Issue price of
obligation
4 Stated redemption
price at maturity
Example: If position 17 of the
Payer/Transmitter "A" Record
is "D" (for 1099-OID), and
positions 18-24 are "1234bbb",
this indicates that all four
amount fields are present in
all the Payee "B" Records
following. The 1st field
represents Total original
issue discount; the 2nd,
Ratable monthly portion; the
3rd, Issue price of
obligation; and 4th, Stated
redemption price at maturity.
Amount Indicator For Reporting Payments on Form
Form 1099-PATR 1099-PATR:
Amount
Code Amount Type
1 Patronage dividends
2 Nonpatronage
dividends
3 Per-unit retain
allocations
4 Redemption of
nonqualified notices
and retain
allocations
5 Investment credit
6 Energy investment
credit
Example: If position 17 of the
Payer/Transmitter "A" Record
is "7" (for 1099-PATR) and
positions 18-24 are "134bbbb",
this indicates that 3 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents
Patronage Dividends; the 2nd,
Per-Unit Retain Allocations;
the 3rd, Redemption of
Nonqualified Notices and
Retain Allocations.
Amount Indicator For Reporting Payments on Form
Form 1099-NEC 1099-NEC:
Amount
Code Amount Type
1 Fees, commissions,
and other
compensation
Example: If position 17 of the
Payer/Transmitter "A" Record
is "Q" (for 1099-NEC),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Fees,
commissions and other
compensation. No other coding
is permissible for this type
of payment.
18-24 Amount Indicator For Reporting Payments on Form
Form 1099-UC 1099-UC:
Amount
Code Amount Type
1 Total unemployment
compensation
payments
Example: If position 17 of the
Payer/Transmitter "A" Record
is "P" (for 1099-UC),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Total
unemployment compensation
payments. No other coding is
permissible for this type of
payment.
Amount Indicator For Reporting Payment on Form
Form 1087-DIV 1087-DIV:
Amount
Code Amount Type
1 Gross dividends and
other distributions
on stock
2 Dividends not
qualifying for
exclusion (included
in amount for code
1)
3 Capital gain
distributions
(included in amount
of code 1)
4 Foreign tax paid (if
eligible for foreign
tax credit)
Example: If position 17 of the
Payer/Transmitter "A" Record
is "2" (for 1087-DIV) and
positions 18-24 are "12bbbbb",
this indicates that two amount
fields are present in all the
following Payee "B" Records.
The 1st field represents Gross
dividends and other
distributions on stock; the
2nd, Dividends not qualifying
for exclusion (included in
amount for code 1).
Please Note: The sum of the
amounts for codes 2 and 3
must equal that for code
1.
Amount Indicator For Reporting Payments on Form
Form 1087-INT 1087-INT:
Amount
Code Amount Type
1 Earnings from
savings and loan
associations, credit
unions, etc.
2 Other interest on
bank deposits, etc.
(Do not include
amounts reportable
under Amount Code
1.)
3 Foreign tax paid (if
eligible for foreign
tax credit)
4 Amount of forfeiture
Example: If position 17 of the
Payer/Transmitter "A" Record
is "M" (or 1087-INT) and
positions 18-24 are "123bbbb",
this indicates that all 3
amount fields are present in
all the Payee "B" Records. The
1st field represent Earnings
from savings and loan
associations, credit unions,
etc.; the 2nd, Other interest
on bank deposits, etc.; and
3rd, Foreign tax paid.
Please Note: Do not subtract
the amount for code 4 from
the amount in code 2 or 3.
Amount Indicator For Reporting Payments on Form
Form 1087-MISC 1087-MISC:
Amount
Code Amount Type
1 Royalties
2 Prizes and awards
(No Forms W-2 or
1099-NEC items)
3 Rents
4 Other fixed or
determinable income
Example: If position 17 of the
Payer/Transmitter "A" Record
is "G" (for 1087-MISC) and
positions 18-24 are "13bbbbb",
this indicates that 2 amount
fields are present in all the
following Payee "B" Records.
The 1st field represents
Royalties; the 2nd, Rents.
Amount Indicator For Reporting Payments on Form
Form 1087-MED 1087-MED:
Amount
Code Amount Type
1 Total medical and
health care payments
Example: If position 17 of the
Payer/Transmitter "A" Record
is "K" (for 1087-MED),
positions 18-24 must be
"1bbbbbb". This indicates one
amount field is present in all
the following Payee "B"
Records and represents Total
medical and health care
payments. No other coding is
permissible for this type of
payment.
Amount Indicator For Reporting Payment on Form
Form 1087-OID 1087-OID:
Amount
Code Amount Type
1 Total original issue
discount for year
being reported
(includes discount
for all holders)
2 Ratable monthly
portion
3 Issue price of
obligation
4 Stated redemption
price at maturity
Example: If position 17 of the
Payer/Transmitter "A" Record
is "H" (for 1087-OID), and
positions 18-24 are "1234bbb",
this indicates that all four
amount fields are present in
all the Payee "B" Records. The
1st field represents Total
original issue discount; the
2nd, Ratable monthly portion;
the 3rd, Issue price of
obligations; and 4th, Stated
redemption at maturity.
25 Savings and 1 Enter "S" if the payer is a
Loan Code savings and loan, building and
loan, mutual savings bank, or
credit union. If the payer is
none of these, enter blank.
26 Blank 1 Enter blank.
27 Surname Indicator 1 Enter "1" if the payees'
surnames appear first in the
name line of the "B" Records.
Enter "2" if the payees' names
appear last. If business and
individual entities are
contained in the file, enter
blanks.
28-30 "A" Record Length 3 Required. Enter the number of
positions allowed for the "A"
Record.
31-33 "B" Record Length 3 Required. Enter the number of
positions allowed for the "B"
Records. Include positions
used for the special data
fields, if used.
34 Blank 1 Enter blank.
35-39 Transmitter 5 Required. Enter the 5-digit
Control Code Transmitter Control Code
assigned by the IRS.
40 Blank 1 Enter blank.
41-120 Payer Name 80 Required. Enter the name of
the payer in the manner in
which it is used in normal
business. Any extraneous
information (such as bond
maturity dates) must be
deleted from the name line.
Left justify and fill with
blanks.
121-160 Payer Street 40 Required. Enter the street
Address address of the payer. Left
justify and fill with blanks.
If the payer does not have a
street address, this field
must be blank-filled.
161-200 Payer City, State 40 Required. Enter the city,
and Zip Code state and zip code of the
payer. Left justify and fill
with blanks. DO NOT FILL WITH
ALL BLANKS OR ALL 9's.
201-280 Transmitter's 80 Enter the name of the
Name transmitter in the manner in
which it is used in normal
business. The name of the
transmitter should be constant
through the entire file. Left
justify and fill with blanks.
281-320 Transmitter 40 Enter the street address of
Street Address the transmitter. Left justify
and fill with blanks. If the
transmitter does not have a
street address, this field
must be blank.
321-360 Transmitter City, 40 Enter the city, state, and zip
State and Zip code of the transmitter. Left
Code justify and fill with blanks.
DO NOT FILL WITH ALL BLANKS OR
ALL 9's.
SEC. 5. PAYEE "B" RECORDS
.01 Contains payment record from individual statements. All records must be fixed length. Records may be blocked or unblocked. A block may not exceed 4000 positions. Do not pad unused blocks with blank records.
.02 All payee records must contain correct payee name and address information entered in the fields prescribed in this Part.
.03 The Service must be able to identify the surname associated with the taxpayer identifying number (SSN or EIN) furnished on a statement. The specifications below include a field in the payee records called "Name Control" in which the first four alphabetic characters of the payee surname are to be entered by the payers. In addition, a blank must precede the identifying surname in the first name line of all Payee "B" Records unless the surname begins in the first position of the field.
.04 If payers are unable to provide the first four characters of the surname, the specifications permit the submission of statements on magnetic tape with the Name Control Field left blank; however, compliance with the following will facilitate the Service computer programs required to generate the Name Control.
(a) The surname of the payee whose taxpayer identifying number (SSN or EIN) is shown in the Payee "B" Record, must be the only name in the first name line.
(b) A blank must precede the surname unless the surname begins in the first position of the field.
(c) In the case of multiple payees, only the surname of the payee whose taxpayer identifying number (SSN or EIN) is shown in the Payee "B" Record, must be present in the first name line. Surnames of any other payees in the record must be entered in the second name line.
.05 Provision is also made in these specifications for data entries required by state or local governments. This should minimize the Payer/Transmitter's programming burden should payers desire to report on tape to state or local governments.
RECORD NAME: PAYEE "B" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "B".
2-3 Payment Year 2 Required. Must be the two last
digits of the year for which
payments are being reported
(e.g. if payments were made in
1979, enter "79"). Must be
incremented each year.
4 Category of 1 Use only for Form 1099R.
Distribution Identify the category of
(for reporting distribution and enter the
IRA income applicable code from the table
only) below.
Category Code
Premature distribution 1
(other than codes
2, 3, 4, or 5 below)
Rollover 2
Disability 3
Death 4
Prohibited transaction 5
Other 6
Normal 7
Excess contributions
refunded plus
earnings on such
excess contributions 8
Transfers to an IRA
for a spouse incident
to a divorce 9
5-6 Blank 2 Enter blanks.
7-10 Name Control 4 Enter the first 4 letters of
the surname of the payee. Last
names of less than four (4)
letters should be left
justified, filling the unused
positions with blanks. Special
characters and imbedded blanks
should be removed. If the Name
Control is not determinable by
the payer, leave this field
blank.
11 Type of Account 1 This field is used to identify
the data in 12-20 as to
Employer Identification
Number, Social Security
Number, or the reason no
number is shown. Enter a
"blank" if a taxpayer
identifying number is required
but unobtainable due to
legitimate cause; e.g., number
applied for but not received.
1) Enter the digit "1" if the
payee is a business or any
organization for which an
EIN was provided.
2) Enter the digit "2" if the
payee is an individual and
an SSN is provided in
positions 12-20.
12-20 Taxpayer 9 Required. Enter the taxpayer
Identifying identifying number of the
Number payee (SSN or EIN, as
appropriate). Where an
identifying number has been
applied for but not received
or any other legitimate cause
for not having an identifying
number, enter blanks.
21-30 Account Number 10 Optional. Payers may use this
field to enter the payee's
account number. Although this
item is optional, its use will
facilitate easy reference to
specific records in the
payer's file, should any
questions arise.
31-110 Payment Amount The number of payment amounts
Fields is dependent on the number of
Amount Indicators in positions
18-24 of the "A" Record. Each
payment amount field must
contain 10 characters. Do not
provide a payment amount field
when the Amount Indicator is
blank. Each payment amount
must be entered in dollars and
cents. Do not enter dollar
signs, commas, decimal points,
or negative payments. Example:
The Amount Indicator contains
123bbbb. Payee "B" Records in
this field should have only
three payment amount fields.
If Amount Indicator contains
12367bb, the "B" Records
should have 5 payment amount
fields.
31-40 Payment Amount 10 This amount is identified by
Field 1 the amount code in position 18
of the Payer/Transmitter "A"
Record. This entry must always
be present.
41-50 Payment Amount 10 This amount is identified by
Field 2 the amount code in position 19
of the Payer/Transmitter "A"
Record. If position 19 of the
Payer/Transmitter "A" Record
is blank, do not provide for
this payment field.
51-60 Payment Amount 10 This amount is identified by
Field 3 the amount code in position 20
of the Payer/Transmitter "A"
Record. If position 20 of the
Payer/Transmitter "A" Record
is blank, do not provide for
this payment field.
61-70 Payment Amount 10 This amount is identified by
Field 4 the amount code in position 21
of the Payer/Transmitter "A"
Record. If position 21 of the
Payer/Transmitter "A" Record
is blank, do not provide for
this payment field.
71-80 Payment Amount 10 This amount is identified by
Field 5 the amount code in position 22
of the Payer/Transmitter "A"
Record. If position 22 of the
"A" Record is blank, do not
provide for this payment
field.
81-90 Payment Amount 10 This amount is identified by
Field 6 the amount code in position 23
of the Payer/Transmitter "A"
Record. If position of the "A"
Record is blank, do not
provide for this payment
field.
91-100 Payment Amount 10 This amount is identified by
Field 7 the amount code in position 24
of the "A" Record. If position
24 of the "A" Record is blank,
do not provide for this
payment field.
Next 40 Payee Name 40 Required. Enter the name of
positions (1st name line) the payee whose taxpayer
after the (A blank must identifying number appears in
last precede the tape positions 12-20 above. If
Payment surname unless fewer than 40 characters are
Amount the surname required, left justify and
Field begins in the fill unused positions with
used first position blanks. If more space is
of the field) required, utilize the 2nd Name
Line field below. If there are
multiple payees, only the name
of the payee whose taxpayer
identifying number has been
provided can be entered in
this field. The names of the
other payees may be entered in
the 2nd Name Line field. The
order in which the payee's
name appears in this field
must correspond with the
Surname Indicator entered in
tape position 27 of the
Payer/Transmitter "A" Record.
No descriptive or other data
is to be entered in this
field.
Next 40 Payee Name 40 If the payee name requires
positions (2nd Name Line) more space than is available
after the in the 1st Name Line, enter
1st Name the remaining portion of the
Line name in this field. If there
are multiple payees, this
field may be used for those
payees' names who are not
associated with the taxpayer
identifying number provided in
tape positions 12-20 above.
Left justify and fill unused
positions with blanks. Fill
with blanks if this field is
not required.
Next 40 Payee Street 40 Enter street address of payee.
positions Address Left justify and fill unused
after 2nd positions with blanks. Address
Name Line must be present. This field
must not contain any data
other than the payee's street
address.
Next 40 Payee City, State 40 Required. Enter the city,
positions and Zip Code state and ZIP code of the
after the payee, in that sequence. Use
street U.S. Postal Service
address abbreviations for states. Left
justify and fill unused
positions with blanks. City,
state and ZIP code must be
present.
Next Special Data Optional. The last portion of
field Entries the "B" Record may be used to
after record information required
City, for State or local government
State and reporting, or for other
Zip Code purposes. The special data
entries will begin in
positions 201, 211, 221, 231,
241, 251, or 261, depending on
the number of payment amount
fields included in the record.
Special Data Entries may be
used to make all records the
same length however, the
record length may not exceed
360 positions. Payers should
contact their state or local
revenue departments for their
filing requirements.
NOTE 1: The first name of the Payee shown as beginning the tape position 101 must be shifted to the field immediately following the last payment amount field used. For example, if two payment amount fields are used, the first name line field would be shifted to position 51. Succeeding fields would be shifted accordingly. Also see SEC. 11 below for a record layout reflecting 2 payment amount fields.
SEC. 6. END OF PAYER "C" RECORD
.01 The End of Payer "C" Record is a summary record for a given payer. It must be the same length as the "B" Records in the payer's file.
.02 The "C" Record will contain the totals of the payment amount fields and the payees filed by a given payer. The "C" Record must be written after the last payee record for each payer. For each "A" Record on the file, there must be a corresponding "C" Record.
.03 Payers/transmitters must verify the accuracy of the totals in the "C" Record and must enter the totals on the transmittal, Form 4804, which will accompany the shipment.
.04 The "C" Record cannot be followed by a Tape Mark.
RECORD NAME: END OF PAYER "C" RECORD
Tape
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "C".
2-7 Number of Payees 7 Required. Enter the number of
payees covered by the payer on
this tape reel. Right justify
and zero fill.
Totals from Right justify and zero fill
Payment Amount each Control Total amount. If
Fields less than seven amount fields
are being reported, zero fill
tape fields for Control Totals
3, 4, 5, 6, and 7.
Option 1--Enter the grand
total of each payment amount
field for the given payer of
this reel.
Option 2--If the given payer's
file is continued on multiple
reels, enter the grand total
of each payment amount field
for that payer on this tape
reel and on prior reel(s).
8-19 Control Total 1 10
20-31 Control Total 2 10
32-43 Control Total 3 10
44-55 Control Total 4 10
56-67 Control Total 5 10
68-79 Control Total 6 10
80-91 Control Total 7 10
92-end Blanks Enter blanks.
of record
SEC. 7. END OF REEL "D" RECORD--OPTIONAL
.01 The End of Reel "D" Record will be present for Option 1 only. It must be the same length as the "B" Records.
.02 Write this record when the end of the normal writing area of the reel has been reached, but all the records of the file have not been written. This record indicates that there are additional reels in the file.
.03 Each "D" Record must contain a count of payees and totals of each payment amount reported for all "B" Records not summarized in the preceding "C" Records on the reel.
.04 If you do not wish to use a "D" Record, or your system is unable to generate it, you may delete it; however, the last "B" Record on the tape reel MUST be followed by a Tape Mark.
SEC. 8. END OF TRANSMISSION "F" RECORD
.01 The "F" Record is a summary of the number of payers and tapes in the entire file.
.02 This record should be written after the last "C" Record.
.03 Only a Tape Mark or a Tape Mark and Trailer Label may follow the "F" Record.
.04 The "F" Record must be the same length as the "B" Records.
RECORD NAME: END OF TRANSMISSION "F" RECORD
Tape
Position Field Type Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 Required. Enter "F".
2-5 Number of Payers 4 Required. Enter the total
number of payers in the
transmission. Right justify
and zero fill.
6-8 Number of Tapes 3 Required. Enter the total
number of tapes in the
transmission. Right justify
and zero fill.
9-30 22 Required. Enter zeroes.
31-end Enter blanks.
of record
SEC. 9. TAPE LAYOUTS -- OPTION 1
The following charts show, by type of file, the record types to be used in the first two and the last three records written on a tape reel when only one type of document (file) is reported on a reel or series of reel. /*/
2nd
from Next
1st 2nd last to last Last
record record record record record
Type of File type type type type type
--------------------------------------------------------------------
Single payer, single reel A B B C 1 F
Single payer, multiple reels:
Reel 1 A B B B TM 2
Last reel A B B C 1 F
Multiple payers, single reel:
Payer 1 A B B B C 1
Payer 2 A B B B C 1
Last payer A B B C 1 F
Multiple payers, multiple reels:
First payer's records split
between reel 1 and reel 2;
second payer's records split
between reel 2 and reel 3:
Reel 1: Payer 1 A B B B TM 2
Reel 2:
Payer 1 A B B B C 1
Payer 2 A B B B TM 2
Reel 3:
Payer 2 A B B B C 1
Payer 3 A B B C 1 TM 2
Reel 4: Last Payer A B B C 1 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last reel A B B C 1 F
File 2: Payer 2:
Reel 1 A B B B TM 2
Last reel A B B C 1 F
File 3: Payer 3: Last reel A B B C 1 F
Single payer, multiple
transmitter (payer submits
files from various locations):
Payer 1:
Location 1: Last reel A B B C 1 F
Location 2: Last reel A B B C 1 F
Single payer, multiple
transmitter, etc.:
Location 3:
Reel 1 A B B B TM 2
Reel 2 A B B B TM 2
Last reel A B B C 1 F
1 Must contain "Number of Payers" and "Control Totals" summarizing all Payee Records written for this Payer on this reel.
2 Tape Mark.
/*/ When more than one type of document (file) is reported on a tape reel, there will be a corresponding increase in the series of "A", "B--B" and "C" records since, within a tape reel, a file is equivalent to an "A" record, a series of "B" records and a "C" record for a single payer.
SEC. 10. TAPE LAYOUTS -- OPTION 2
(REEL SEQUENCE NUMBER IS IN THE HEADER LABEL).
Where the Header Label is the first record, the following charts show, by type of file, the record types to be used in the 2nd and 3rd records and the last three records written on a tape reel prior to the Trailer label when only one type of document (file) is reported on a reel or series of reels. /*/
1st 2nd
record record 2nd
type type from Next
after after last to last Last
Header Header record record record
Type of File Label Label type type type
--------------------------------------------------------------------
Single payer, single reel A B B C 1 F
Single payer, multiple reels:
Reel 1 A B B B B
Last reel B B B C 2 F
Multiple payers, single reel:
Payer 1 A B B B C 1
Payer 2 A B B B C 1
Last payer A B B C 1 F
Multiple payers, multiple reels;
first payer's records split
between reel 1 and reel 2;
second payer's records split
between reel 2 and reel 3:
Reel 1: Payer 1 A B B B B
Reel 2:
Payer 1 B B B B C 3
Payer 2 A B B B B
Reel 3:
Payer 2 B B B B C 3
Payer 3 A B B C 3 A
Reel 4:
Payer 4 B B B C 3 F
Multiple payers, single
transmitter, separate files
for each payer:
File 1: Payer 1: Last reel B B B C 2 F
File 2: Payer 2:
Reel 1 A B B B B
Last reel B B B C 2 F
Single payer, multiple
transmitter (payer submits
files from various locations):
Each Location:
1st reel A B B B B
Last reel B B B C 2 F
Single payer, multiple
transmitter, etc.:
Location 3:
Reel 1 A B B B B
Reel 2 B B B B B
Last reel B B B C 2 F
1 Must contain "Number of Payees" and "Control Totals" summarizing all Payee "B" Records written for this payer on this reel.
2 Must contain "Number of Payees" and "Control Totals" summarizing all Payee "B" Records written for this payer on this reel and on prior reel(s).
3 Must contain "Number of Payees" and "Control Totals" summarizing all Payee "B" Records written for this payer on this reel and for this payer on the prior reel(s).
/*/ When more than one type of document (file) is reported on a tape reel, there will be a corresponding increase in the series of "A", "B--B" and "C" records since, within a tape reel, a file is equivalent to an "A" record, a series of "B" records and a "C" record for a single payer.
SEC. 11. EFFECT ON OTHER DOCUMENTS
.01 Rev. Proc. 78-26 is superseded.
- Cross-Reference
26 CFR 601.602: Forms and instructions.
(Also Part I, Sections 6041, 6042, 6043, 6047, 6049, 6109;
1.6041-1, 1.6041-4, 1.6041-5, 1.6041-7, 1.6042-2, 1.6042-3,
1.6043-2, 1.6047-1, 301.6047-1, 1.6049-1, 301.6109-1.)
- Code Sections
- LanguageEnglish
- Tax Analysts Electronic Citationnot available