Rev. Proc. 79-33
Rev. Proc. 79-33; 1979-1 C.B. 600
- 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Superseded by Rev.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. 81-55
Part A -- General
Section 1. Purpose.
.01 The purpose of this Revenue Procedure is to state the requirements and conditions under which payers and nominees (hereinafter collectively referred to as payers) and agents thereof (hereinafter referred to as transmitters) can file manual information returns on disk back instead of paper documents. The paper documents affected are:
(a) Form 1099-DIV, Statement for Recipients of Dividends and Distributions.
(b) Form 1099-INT, Statement for Recipients of Interest Income.
(c) Form 1099-MISC, Statement for Recipients of Miscellaneous Income.
(d) Form 1099-MED, Statement for Recipients of Medical and Health Care Payments.
(e) Form 1099-OID, Statement for Recipients of Original Issue Discount.
(f) Form 1099-PATR, Statement for Recipients (Patrons) of Taxable Distributions Received From Cooperatives.
(g) Form 1099L, U.S. Information Return for Distributions in Liquidation During Calendar Year.
(h) Form 1087-DIV, Statement for Recipients of Dividends and Distributions.
(i) Form 1087-INT, Statement for Recipients of Interest Income.
(j) Form 1087-MISC, Statement for Recipients of Miscellaneous Income.
(k) Form 1087-MED, Statement for Recipients of Medical and Health Care Payments.
(l) Form 1087-OID, Statement for Recipients of Original Issue Discount.
(m) Agriculture Subsidy Payment Report.
.02 This Procedure supersedes Rev. Proc. 75-27, 1975-1 C.B. 725.
.03 Revision of Form 1099R has necessitated certain changes in disk pack reporting of Individual Retirement Arrangements.
.04 Forms W-2 and W-2P will no longer be filed with the Internal Revenue Service (IRS) directly. The forms will be submitted to the Social Security Administration (SSA) commencing with tax year 1978. Income tax information will be forwarded to the IRS by SSA.
Sec. 2. Wage and Pension Information.
.01 Section 8(b) of Public Law 94-202, 1976-1 C.B. 503, enacted in January 1976, authorizes 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. By agreement between the Internal Revenue Service and the Social Security Administration, one consolidated W-2 (Copy A) for each employee is to be submitted to SSA by February 28 of the year following to satisfy the reporting requirements of the agencies beginning with tax year 1978 reports.
.02 Form W-2 will provide SSA with FICA information needed to credit employees' accounts.
.03 Form W-2P will also be filed with SSA instead of the IRS.
.04 Income tax information from both W-2s and W-2Ps will be forwarded to the IRS by SSA.
.05 The Social Security Administration 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.
.06 Payers or transmitters who desire to file Forms W-2 and W-2P on magnetic media must submit an application for authorization. An application form appears in the above mentioned TIBs-4a, 4b, and 4c. Previous approval for magnetic media reporting from the IRS will not constitute authorization for magnetic media reporting to SSA.
.07 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. Be sure to obtain the latest versions of the SSA TIBs, as they are subject to change.
Sec. 3. Application for Magnetic Media Reporting.
.01 The above listed statements may be filed on magnetic media by payers or by transmitters acting for a single payer or group of payers. Payers may submit all or part of their information on magnetic media; a combination of magnetic media records and paper documents is acceptable providing there is no duplication or omission of documents.
.02 Payers or transmitters who desire to file statements in the form of magnetic media must file a Form 4419, Application for Magnetic Media Reporting of Information Returns, for approval. A sample application is included at the end of this Procedure.
.03 The Service will act on an application and notify the applicants of authorization or disapproval within 30 days of receipt of the application.
.04 An approved filer will be assigned a Transmitter Control Code which will aid the Service in the identification of payers to appropriate transmitters. This code must be entered on all transmittals and in each Payer/Transmitter "A" Record described in Part B of this Procedure.
.05 Upon approval, filers will receive a Magnetic Media Reporting Package which will include all filing instructions, forms, and labels.
.06 The Service will assist new filers with their initial magnetic media submission by encouraging the submission of test disks for review in advance of the filing period.
.07 Generally, organizations using equipment compatible with the Service's equipment can presume that the application will be approved. Compatible disk characteristics are shown in Part B, Sec. 1.01. If transmitters have the capability to prepare several types of disks, the Service prefers that compatible disks be prepared.
.08 Once authorization to file on magnetic media has been granted to a payer, such approval will continue in effect in succeeding years, provided that the requirements of this Rev. Proc. are met and there are no equipment changes by the transmitter. The service center magnetic media coordinator must be notified before December 31 of the year ending if there has been or will be any change in equipment, if tape reporting is being discontinued, or if there is a deletion or an addition to the list of payers. If tape filing is discontinued, a new application must be filed before it may be resumed.
.09 In accordance with section 1.6041-7 of the Income Tax Regulations, medical payments from separate departments of a health care carrier may be reported as separate returns on magnetic media. In this case, the headquarters office will be considered to be the transmitter and the individual departments of the company filing reports will be considered to be payers. Thus, a single application form is to be submitted to one of the service centers covering all of the individual disk filers, or departments, to be submitted.
Sec. 4. Filing of Disk Reports.
.01 Transmittal instructions will be provided in the authorizing letter issued by the Service in response to an application for disk reporting.
.02 Payers submitting a portion of their statements on magnetic disk and the remainder on paper forms, should file magnetic disk records and paper documents at the same location, but in separate shipments. Form 1096 should accompany paper submissions and Form 4804 should accompany magnetic media submissions.
.03 Form 4804, Annual Summary and Transmittal of Income, Tax and Information Statements on Magnetic Media, will be required with each magnetic media shipment submitted. The affidavit provided on Form 4804 must be signed by the payer. The transmitter, service bureau, paying agent, or disbursing agent may sign on behalf of the payer, however, only if all of the following conditions are met:
(a) the transmitter, service bureau, paying agent, or disbursing officer possesses the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law; and
(b) the transmitter, service bureau, paying agent, or disbursing agent has the responsibility (either oral, written, or implied) conferred upon it by the payer to request the taxpayer identification numbers of payees whose information documents are reported on magnetic media or paper documents; and
(c) the authorized transmitter, service bureau, paying agent, or disbursing agent signs the affidavit and appends the caption:
"For: [name of payer]".
.04 Although a duly authorized agent signs the affidavit, the payer will still be held responsible for the accuracy of the Form 4804 and will be liable for penaties for failure to comply with filing requirements.
.05 These affidavit 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 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 only a portion of the returns are submitted on paper documents, include a statement (that the remaining returns are being filed in the form of magnetic media) with the Form 1096. Please note that Form 1096 instructions normally apply to the filing of information returns on paper; however, filers of magnetic media must review the Form 1096 instructions and file Schedule A, Form 1096 if appropriate.
.07 Health care carriers, or their agents, filing Form 1099-MED per Section 3.09 above, may submit part of their returns on paper documents and part on magnetic media if the records of some departments are not maintained on computer files. However, an information return is required if the aggregate amount paid to a health care service provider from all departments equals $600 or more. For Example: Department A pays $200, Department B pays $100, and Department C pays $300, 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 return--one from each department--indicating the amount paid by each department.
.08 If an extension is granted by the Service, a copy of the letter granting the extension should be attached to the Form 4804.
Sec. 5. Processing of Diskpack Statements.
.01 The Service will extract tax information from the disk packs. Normally, the original disk pack received by the Service will be returned to the payers or transmitters by August 15 of the year in which submitted.
.02 If disk packs submitted are unprocessable, they will be returned for correction. The payer will then make the necessary corrections and resubmit acceptable disk packs to the Service as soon as possible. Acceptable disk packs will then be returned by the Service within six months of receipt.
Sec. 6. Corrected Statements.
.01 If a large volume of corrected statements is necessary and the payer or transmitter possesses the capability to provide such corrections on disk, they should contact the magnetic media coordinator of the service center to which the disk statements were or are to be submitted. A corrected Form 4804 must be filed whenever corrections on disk are submitted. Be sure to contact the magnetic media coordinator for format of corrected statements.
.02 If corrections are not submitted on disk, the official paper Form 1099 or 1087 must be used if it is necessary to correct Payee "B" Records in the disk files. Paper corrections for disk pack files should be marked "MAGNETIC MEDIA CORRECTION" on the upper portion of the forms. Rev. Procs. containing specifications for paper documents may be obtained from most Internal Revenue Service Offices.
.03 Form 1096 instructions are to be followed when paper documents are filed to correct statements submitted on disk.
Sec. 7. Effect on Paper Documents.
.01 Disk reporting of the information documents listed in Section 1, above, applies only to the original (Copy A). By filing with the Service on disk, 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 on their tax returns. Payers should also include the message "This information is being furnished on Forms 1099 or 1087 to the Internal Revenue Service" on the payees' copies.
.02 If only a portion of the statements is reported on magnetic media and the remainder is reported on paper forms, those statements not submitted on disk must be filed on the officially prescribed forms, or on paper substitutes meeting the specifications in the appropriate Rev. Proc. on the reproduction of Forms 1099 and 1087 series.
Sec. 8. Filing Dates.
.01 Disk 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 documents with the Service will also apply to magnetic disk filing. Disk packs must be submitted to the service center by February 28. Payee copies must be furnished by January 31.
Sec. 9. Additional Information.
Requests for additional copies of this Rev. Proc., or requests 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
Cornwells Heights, PA 19020
(d) Internal Revenue Service
Atlanta Service Center
Post Office Box 47421
Doraville, GA 30340
(e) Internal Revenue Service
Memphis Service Center
PO Box 1900
Memphis, TN 38101
(f) Internal Revenue Service
Cincinnati Service Center
Post Office Box 267
Covington, KY 41012
(g) Internal Revenue Service
Kansas City Service Center
Post Office Box 5321
Kansas City, KS 64131
(h) Internal Revenue Service
Austin Service Center
Post Office Box 934
Austin, TX 78767
(i) Internal Revenue Service
Ogden Service Center
Post Office Box 9941
Ogden, UT 84409
(j) Internal Revenue Service
Fresno Service Center
Post Office Box 12866
Fresno, CA 93779
Sec. 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 to payers who must report such payments to the Internal Revenue Service. 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 taxpayer identification numbers. If, for legitimate cause, the taxpayer identification number (TIN) of a payee has not been furnished to the payer, the specification of Part C of this Proc. allow for its omission.
.03 The Service associates and verifies payments to payees with corresponding amounts on tax returns, principally through TINs. It is particularly important that correct social security and employer identification numbers for payees be provided on paper forms or magnetic media submitted to the Service. For each omission of a required TIN, section 6676 of the Internal Revenue Code provides that the Service may 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 taxpayer identifying number to be furnished the Service depends primarily upon the manner in which the account is maintained or set up on the records of the payer. The number to be provided must be that of the owner of the record. If the account is recorded in more than one name, furnish the taxpayer identifying number and name of one of the holders of the record. The number provided must be associated with the name of the holder provided in the first name line of the Payee "B" Record of Part B of this Procedure. For those engaged in a trade or business (including employee trusts, retirement systems, etc.) the TIN is the employer identification number, EIN (00-0000-000). For individuals, it is a social security number, SSN (000-00-0000). DO NOT ENTER HYPHENS OR ALPHA CHARACTERS when entering either number on magnetic tape. If a taxpayer identifying number is unavailable, enter blanks--DO NOT ENTER ALL ZEROES.
.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 tape positions In the Payee 1st
12-20 of the Payee Name Line of
"B" Record, enter the Payee "B"
For this type of the Social Security Record, enter
account: Number of-- the Name of--
--------------------------------------------------------------------
1. An individual's The individual. The individual.
account.
2. Joint account of: The actual owner of The individual
a. husband and the account. (If more whose SSN is
wife than one owner, the entered.
principal owner.)
b. adult and minor The actual owner of The individual
the account. (If more whose SSN is
than one owner, the entered.
principal owner.)
c. two or more The actual owner of The individual
individuals the account. (If more whose SSN is
than one owner, the entered.
principal owner.)
3. Account in the The ward, minor, or The individual
name of a guar- incompetent person. whose SSN is
dian or committee entered.
for a designated
ward, minor, or
incompetent
person.
4. Custodian account The minor. The minor.
of a minor
(Uniform Gifts
to Minor Acts).
5. a. The usual The grantor-trustee. The grantor-
revocable savings trustee.
trust account
(grantor is also
trustee)
b. So-called trust The actual owner. The actual
account that is owner.
not a legal or
valid trust under
State law
6. Sole proprietor- The owner. The owner.
ship.
====================================================================
Chart 2. Guidelines for Employer Identification Numbers
====================================================================
In tape positions
12-20 of the Payee In the Payee 1st
"B" Record enter Name Line of
the Employer the Payee "B"
Identification Record, enter
For this type of account-- Number of-- the name of--
--------------------------------------------------------------------
1. A valid trust, estate Legal entity. 1 The legal trust,
or pension trust. estate, or
pension trust.
2. Corporate account. The corporation. The corporation.
3. Religious, charitable, or The organization. The organiza-
educational organization. tion.
4. Partnership account The partnership. The partnership.
held in the name of the
business.
5. Association, club, or The organization. The organiza-
other tax-exempt tion.
organization.
6. A broker or registered The broker or The broker or
nominee. nominee. nominee.
7. Account 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 govern-
ment, school district or
prison that receives
agriculture program
payments).
====================================================================
1 Do not furnish the identifying number of the personal representative or trustee unless the legal entity itself is not designated in the account title.
/*/ Note: If this type account is related to the filing of Form 706, United States Estate Tax Return, enter a Social Security Number in disk positions 12-20 of the Payee "B" Record and the Decedent's name in the Payee 1st Name Line of the Payee "B" Record.
If this type of account is related to the filing of a Form 1041, U. S. Fiduciary Income Tax Return, enter an Employer Identification Number in disk position 12-20 of the Payee "B" Record and the legal trust or estate in the Payee 1st Name Line of the Payee "B" Record.
Part B -- Disk Pack Specifications
SECTION 1. GENERAL.
.01 These specifications prescribed the required format and content of the record to be included in the file. Usually the Service will be able to process any compatible disk file. To be compatible, a disk file must meet any set of the following specifications in total:
SET 1--SPECIFICATIONS /*/
File Description Requirements for S/360 or S/370 Disk Packs
Item Description
---------------------------------------------------------------------
1 Data set must be structured sequentially;
2 No password (keyword) protection;
3 The Volume Serial of the pack must be VOLIRS, i.e.,
VOL-SER-VOLIRS;
4 The Data Set Name of the file 1 must be INFODOCS;
i.e., DSNAME-INFODOCS;
5 The records may be fixed or variable 2 in length, but
must contain record byte counts and be blocked with
block byte counts, so as to be a variable format; i.e.,
RECFM-VB;
6 Record size will not exceed 360 bytes; i.e.,
LRECL- 360;
7 Block Size: The maximum is 3600 bytes or less. BLKSIZE
= 3600;
8 All of the above items, 1-7, must be compatible with
and retrievable by S/360 sequential access methods-
-BSAM or QSAM;
9 The Volume Table of Contents (VTOC) must be structured
and physically located so as to be compatible with and
accessible by the S/360 full Operating System (OS);
10 Types of Disk Packs:
a. Model 2311 compatible Disk Pack (with a track
capacity of 3625 bytes)
b. Model 2314 compatible Disk Pack (with a track
capacity of 7294 bytes)
c. Model 3330 compatible Disk Pack (with a track
capacity of 13030 bytes)
1 File: See PART B, SECTION 2.01, Definitions. An acceptable disk file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record,
(2) A series of Payee "B" Records, and
(3) An End of Payer "C" Record.
Note: There should also be an End of Disk Pack "D" Record for each pack other than the last pack when the Payee "B" Records of a Payer begin on one pack and end on another pack.
(4) An End of Transmission "F" Record. This includes transmitter files containing multiple payers within a file.
2 For a given "A" Record, all succeeding "B" Records must be the same length.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more than one pack, each additional pack must be identified using these specifications.
SET 2 -- SPECIFICATIONS /*/
Job Control Statement for Honeywill Disk Pack
Item Description
---------------------------------------------------------------------
1 Data Management System-Logical I/O function of MOD I
(MSR).
2 Six (6) Bit (BCD) Recording Code.
3 VOL PREP-One (1) for each Disk Pack
a. Name--IRSINF
b. Device Type--259
c. Day--YYDDD
4 Allocate--One (1) for each File 1
(a) File Name--Type of statement being Processed
(b) Units Name--Type of statement being Processed From
--(C, T,); To--(C, T)
(c) Day--YYDDD
5 Record Serial Number (internally and externally) for
each disk pack where a file or portions of a file are
contained on more than one disk pack; e.g., pack one
(1) for the first pack and increment by one (1) for
each additional pack.
6 All records within a file must be fixed length. The
record requiring the most positions determines the
length of all records in the file; e.g., if an "A"
record equals 360 positions, the subsequent "B," "C"
and "F" records, as well as any "D" records for
multiple packs in a file, must also equal 360
positions.
7 Records may be blocked or unblocked, but must be all
blocked or unblocked within each file.
8 No Password (keyword) protection.
9 File Organization must be Sequential.
Note: Indexed Sequential, Partitioned Sequential and
Direct Access Files are unacceptable.
10 Only one unit of allocation is permitted per volume per
file.
1 File: See PART B, SECTION 2.01, Definitions. An acceptable disk file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record,
(2) A series of Payee "B" Records, and
(3) An End of Payer "C" Record.
Note: There should also be an End of Disk Pack "D" Record for each pack other than the last pack when the Payee "B" Records of a Payer begin on one pack and end on another pack.
(4) An End of Transmission "F" Record. This includes transmitter files containing multiple payers within a file.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more than one pack, each additional pack must be identified using these specifications.
SET 3 -- SPECIFICATIONS /*/
Job Control Statement for GE-4020 Disk Pack
Externally identify the following:
Item Description
---------------------------------------------------------------------
1 Address location of first record.
2 Number of records.
3 Record Size.
4 Records may be blocked or unblocked, but must be all
blocked or all unblocked within each file. 1
5 Record Type--variable or fixed. 2
6 Blocking Factor:
6 bit--cannot exceed 3840 characters (10 sectors)
8 bit--cannot exceed 2880 characters (10 sectors)
7 Character Set--6 bit or 8 bit; character set must be
specified.
8 Disk Packs--number in shipment.
9 Disk Pack must be compatible with DSC 160 AA-DSU 160.B.
10 File Organization must be Sequential. Indexed
Sequential, Partitioned Sequential and Direct Access
Files are unacceptable.
1 File: See PART B, SECTION 2.01, Definitions. An acceptable disk file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record,
(2) A series of Payee "B" Records, and
(3) An End of Payer "C" Record.
Note: There should also be an End of Disk Pack "D" Record for each pack other than the last pack when the Payee "B" Records of a Payer begin on one pack and end on another pack.
(4) An End of Transmission "F" Record. This includes transmitter files containing multiple payers within a file.
2 For a given "A" Record, all succeeding "B" Records must be the same length.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more than one pack, each additional pack must be identified using these specifications.
SET 4 -- SPECIFICATIONS /*/
File Description Requirements for System/3 Disk Packs
Item Description
---------------------------------------------------------------------
1 Data set must be structured sequentially;
2 No password (keyword) protection;
3 The Volume Serial of the pack must be VOLIRS;
4 The Data Set Name of the file 1 must be INFODOCS;
5 The records must be fixed in length;
6 Record size will not exceed 360 bytes;
7 All of the above items, 1-6, must be compatible with
and retrievable by System/3 sequential access methods.
8 The Volume Table of Contents (VTOC) must be structured
and physically located so as to be compatible with and
accessible by the System/3 full Operating System (OS).
9 Types of Disk Packs:
a. Model 5440 Cartridge Disk Pack (with a track
capacity of 6144 bytes).
1 File: See PART B, SECTION 2.01, Definitions. An acceptable disk file will also contain, for each payer, the following:
(1) A Payer/Transmitter "A" Record,
(2) A series of Payee "B" Records, and
(3) An End of Payer "C" Record.
Note: There should also be an End of Disk Pack "D" Record for each pack other than the last pack when the Payee "B" Records of a Payer begin on one pack and end on another pack.
(4) An End of Transmission "F" Record. This includes transmitter files containing multiple payers within a file.
/*/ Where a Payer/Transmitter's Disk Pack File consists of more than one pack, each additional pack must be identified using these specifications.
SEC. 2. DEFINITIONS AND CONVENTIONS.
.01 Definitions
Element Description
b Denotes a blank position. For compatibility
with IRS equipment, use BCD bit configuration
010000 ("A" bit only) in even parity; 001101
("841" bits) in odd parity.
Special Character Any character that is not a numeral, a letter
or a blank.
Payer Person or organization, including paying agent,
making payments. The Payer will be held
responsible for the completeness, accuracy and
timely submission of disk pack files.
Transmitter Person or organization preparing disk file(s).
May be Payer or agent of Payer. Payee Person(s)
or organization(s) receiving payments from
Payer.
Coding Range Indicates the allowable codes for a particular
type of statement.
Record A group of related fields of information
treated as a unit.
a. Blocked Two or more records grouped together between
interrecord gaps.
b. Unblocked A single record which is written between
interrecord gaps.
Blocking Factor Number of records grouped together to form a
block. Should be "01" if records are not
blocked (unblocked).
File For the purpose of this procedure, a file
consists of all disk records submitted by a
Payer or Transmitter for a specific type of
information document. For example: Payers
reporting data for both Form W-2 and Form 1099
-DIV would submit two files. One file would
contain W-2 data, the other, 1099-DIV data.
Another Example: A Payer transmits data for
Form W-2 from several locations (payroll
office, data center, regional office, etc.)
with data from each on separate disk packs.
The submission from each location would be a
distinct file.
Taxpayer Identifying May be either an EIN or SSN.
Number
SSN Social Security Number assigned by SSA.
EIN Employer Identification Number which has been
assigned by IRS to the employing or reporting
entity.
.02 The Payer/Transmitter ("A" Record), End of Payer ("C" Record), End of Pack ("D" Record) and End of Transmission ("F" Record) perform the functions normally assigned to header and trailer labels and related conventions. The Payer/Transmitter "A" Record serves the purpose of a Header Label, the End of Payer "C" Record indicates that all Payee Records for a Payer have been written on the disk, the End of Pack "D" Record signifies that there will be more Payee "B" Records on the next disk pack for the last Payer on the pack containing the End of Pack "D" Record, and the End of Transmission "F" Record indicates that the end of the file has been reached. In addition to the functions stated above, the End of Payer "C" Records and End of Pack "D" Records are used to balance each payer's records on the pack.
SEC. 3. RECORD LENGTH.
.01 The disk records prescribed in the specifications may be blocked or unblocked.
(a) If the use of blocked records would result in a short block at the end of the file representing all payments made by the payer, all remaining positions of the block must be filled with 9's. However, filling with 9's is allowable only in the last block of returns for a payer.
(b) If payments from more than one payer are reported on the same disk pack, a Payer/Transmitter Record cannot be in the middle of a block, but must be the first record in a block.
.02 Provision has been made for a special data entries field in the Payee "B" Record. These entries are optional. If the field is utilized, it must be present on all Payee "B" Records of a Payer. The field is intended to serve one or both of these purposes:
(a) Carry information required by state or local governments in connection with reporting on disk pack to those jurisdictions when authorized by them.
(b) Facilitate making all records the same length.
SEC. 4. PAYER/TRANSMITTER "A" RECORD.
Identifies the payer and transmitter of the disk files and provides parameters for the succeeding Payee "B" Records. The Service's computer programs rely on the absolute relationship between the parameters in the Payer/Transmitter "A" Record and the data fields in the Payee "B" Records to which they apply.
The number of Payer/Transmitter "A" Records appearing on one disk pack will depend on the number of payers and types of statements being reported. A transmitter may include Payee "B" Records for more than one payer on a disk pack; however, each separate Payer's Payee "B" Records must be preceded by a Payer/Transmitter "A" Record. Separate disk files on separate disk packs must be submitted if the payer is reporting payment data for more than one type of statement (Forms 1099-DIV and 1099-INT, for instance). When multiple disk packs are required for a single file, the correct Payer/Transmitter "A" Record must be repeated as the first record on every succeeding disk pack in the file to which it applies, and the disk pack sequence number must be incremented by 1 on each pack after the first disk pack. Any "A" Record in the same block as a "B" Record must appear only at the beginning of that block.
Disk Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "A." Must be first character
of each Payer/Transmitter "A"
Record.
2 Payment Year The right-most digit of the year
for which payments are being
reported.
3 through 5 Disk Pack Number Serial Number assigned by the
transmitter to each disk
pack starting with 001.
6 through 14 EIN-Payer Enter the 9 numeric characters of
the Employer Identification
Number. Do NOT include the
hyphen, and Do NOT enter any alpha
characters.
15 Type of Payer Enter the appropriate code as
indicated below:
Code Type of Payer
P Non-government
F Federal Government
W State or Local Government
16 Blank Blank
17 Type of Statement Type of Statement Code
reported in the 1099R 9
Payee "B" Records 1099-DIV 1
1099-INT 6
1099-MISC A
1099L E
1099-MED C
1099-OID D
1099-PATR 7
1087-DIV 2
1087-INT M
1087-MISC G
1087-MED K
1087-OID H
Agriculture Subsidy Payment 4
Report
18 through 24 Amount Indicator Enter Amount Codes in the Amount
Indicator positions to show the
type of payments appearing in the
Payment Amount fields and the
position of such payments. The
Amount Indicator Codes will apply
to all succeeding Payee "B" Records
until a "C" Record is noted.
Definition of each type of payment
listed below is the same for disk
pack as for equivalent paper
documents. Except for Form 1099R, a
maximum of seven amounts may be
included in a Payee "B" Record.
Enter codes for the amount fields
which will be present, beginning in
position 18, in ascending sequence
and leaving no blank spaces between
indicators. The fill remainder of
the field with blanks (or zeros for
Agriculture Subsidy Payment
Records). If a particular amount
type will not be used, do not enter
Amount Code in Amount
Indicator. If an Amount Type will
be used for some but not all
records, enter the Amount Code in
the Amount Indicator. Position 18
must always have a code other than
a blank.
The Coding Range for each type of
document is defined and limited as
follows:
Coding Range
Positions
18-24 (plus
Type of position 34
Statement Type of for 1099R
Code Statement Only) 1
9 1099R 1-8 or blank
1 1099-DIV 1, 4-8 or
blank
6 1099-INT 2-4, 9 or
blank
A 1099-MISC 1-2, 5-7 or
blank
E 1099L 1-2 or blank
C 1099-MED 1 or blank
D 1099-OID 1-4 or blank
7 1099-PATR 1-4 or blank
2 1087-DIV 1-4 or blank
M 1087-INT 1-4 or blank
G 1087-MISC 1-5 or blank
K 1087-MED 1 or blank
H 1087-OID 1-4 or blank
4 Agricul- 1000000
ture
Subsidy
Payment
Report 2
1 One additional payment amount
may be used by filers of Form
1099R. This is shown in disk
position 34.
2 This coding range is only
available for Department of
Agriculture in reporting subsidy
payments.
The amount codes for the respective
amount types are as follows:
Amount Indicator Payments Normally
Form 1099R Reported on Form 1099R:
Amount
Code Amount Type
1 Amount includable as income
(add amounts for codes 2,
3, and 4)
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
amounts)
7 Net unrealized appreciation
in employer's securities
8 Other
Example: If position 17 of the
Payer/Transmitter "A" Record is 9
(for 1099R), and positions 18-24
are "1345bbb", this indicates that
4 amount fields are present in all
the following Payee "B" Records.
The first field represents Amount
includable as income; the second,
Ordinary income; the third,
Premiums paid by trustee or
custodian for current insurance;
the fourth, Employee contributions
to profit-sharing or retirement
plans.
Amount Indicator Payments Normally Reported on Form
Form 1099-DIV 1099-DIV:
Amount
Code Amount Type
1 Gross dividends and other
distributions on stock
(total of amounts for
codes 4, 5, 6 and 7)
4 Dividends qualifying for
exclusion
5 Dividends not qualifying
for exclusion
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.
Amount Indicator Payments Normally Reported 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
deposits, etc. (Do not
include amounts reported
under Amount 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"
Records. The 1st field represents
Other interest on bank deposits,
etc.; the 2nd, Amount of
forfeiture.
Amount Indicator Payments Normally Reported on Form
Form 1099-MISC 1099-MISC:
Amount
Code Amount Type
1 Royalties
2 Prizes and awards to non-
employees (No Form W-2
items)
5 Rents
6 Other fixed or determinable
income
7 Commissions and fees to
non-employees (No Form
W-2 items)
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 to non-employees (no Form
W-2 items); the 3rd, Rents.
Amount Indicator Payments Normally Reported 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 Payments Normally Reported 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 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 Payments Normally Reported 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 Payments Normally Reported on Form
Form 1099-PATR 1099-PATR:
Amount
Code Amount Type
1 Patronage Dividends
2 Nonpatronage Distributions
3 Per Unit Retain Allocations
4 Redemption of Nonqualified
Notices and Retain
Allocations
Example: If position 17 of the
Payer/Transmitter "A" Record is "7"
(for 1099-PATR) and positions 18-
24 are "134bbbb", this indicates
that 3 amount fields are present in
all the following Payee "B"
Records. The 1st field represents
Patronage Dividends; the 2nd,
Per-Unit Retain Allocations; the
3rd, Redemption of Nonqualified
Notices and Retain Allocations.
Amount Indicator Payments Normally Reported 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).
Amount Indicator Payments Normally Reported 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"
(for 1087-INT) and positions 18-24
are "123bbbb", this indicates that
all amount fields are present in
all the Payee "B" Records. The 1st
field represents Earnings from
savings and loan associations,
credit unions, etc.; the 2nd, Other
interest on bank deposits, etc.;
and 3rd, Foreign tax paid.
Amount Indicator Payments Normally Reported on Form
Form 1087-MISC 1087-MISC:
Amount
Code Amount Type
1 Royalties
2 Prizes and awards to non-
employees (No Form W-2
items)
3 Rents
4 Other fixed or determinable
income
5 Commissions and fees to
non-employees (No Form
W-2 items)
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 Payments Normally Reported 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 Payments Normally Reported 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 obligation; and
4th, State redemption at maturity.
25 Savings and Enter "S" if a Building and Loan,
Loan Code Savings and Loan, Mutual Savings
Bank, or a Credit Union is the
Payer. Otherwise, leave blank.
26 Blank Each Payer/Transmitter should enter
Identification the binary representation of a
blank as written on the transmitted
disks.
27 Surname Indicator Enter the digit "1" if the surname
appears first in the Payee's 1st
name line of the succeeding "B"
Records. Enter the digit "2" if the
surname appears last in the Payee's
1st name line of the succeeding "B"
Records.
28 through 30 Record Length Enter number of positions allowed
Payer/ for Payer/Transmitter Record.
Transmitter
Record.
31 through 33 Record Length Enter number of positions allowed
Payee Record. for a Payee "B" Record. If Special
Data Field is present in Payee "B"
Record, it must be included in the
count.
34 Amount Indicator Definition of each type of payment
(1099R only). is the same for magnetic disk as
for the equivalent paper Form
1099R. If all eight payment fields
are present, Amount Indicator
positions 18-24 would be "1234567"
and Amount Indicator position 34
would be "8". If seven or less
payment fields are present, enter a
blank in Amount Indicator position
34. Example: If payment fields
12345678 are present, enter
"1234567" in Amount Indicator
positions 18-24 and "8" in Amount
Indicator position 34.
35 through 39 Blanks Enter the Transmitter Control Code
assigned by IRS.
40 Blank Blank.
41 through 80 1st Name Enter first name line of payer.
Line-Payer Left justify and fill with blanks.
81 through 2nd Name Enter second name line of payer.
120 Line-Payer Left justify and fill with blanks.
Leave blank if not used.
121 through Street Enter street address of payer. Left
160 Address-Payer justify and fill with blanks.
161 through City, State, ZIP Enter city, state and ZIP code of
200 Code-Payer. payer. Left justify and fill with
blanks.
Additionally, if Payer and Transmitter are the same, the "A" Record length may be the same as the "B" Record length. Fill positions beyond position 200 with blanks.
The following items are required if the Payer and Transmitter are not the same, or the transmitter includes files for more than one payer:
Disk Position Element Name Entry or Definition
--------------------------------------------------------------------
201 through 1st Name Line- Enter 1st name line of Transmitter.
240 Transmitter. Left justify and fill with blanks.
241 through 2nd Name Line- Enter 2nd name line of Transmitter.
280 Transmitter. Left justify and fill with blanks.
Leave blank if not required.
281 through Street Address- Enter street address of
320 Transmitter. Transmitter. Left justify and fill
with blanks.
321 through City, State, ZIP Enter city, state and ZIP code of
360 code-Transmitter. Transmitter. Left justify and
fill with blanks.
SEC. 5. PAYEE RECORDS ("B" RECORDS).
.01 Contains payment record from individual statements. A block may not exceed one track. 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 disk 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, as well as the Federal Government.
Disk Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "B". Must be 1st character of
each Payee Record.
2 through 3 Payment Year Last 2 digits of the year for which
payments are being reported.
4 Type of Used only for Form 1099R. Identify
Distribution Code the type of distributions using the
following code numbers:
1--Premature Distributions (other
than codes 2, 3, 4, or 5);
2--Rollover; 3--Disability;
4--Death; 5--Prohibited
transaction; 6--Other; 7--Normal
distribution.
5 Blank
6 Pension Indicator Used only for Form W-2. Enter the
digit "1" if the employee was
covered by a qualified pension
plan, etc. Enter the digit "2" if
the employee was not covered. If
unknown, leave blank.
7 through 10 Name Control 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 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.
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.
3) Enter a "blank" if a taxpayer
identifying number is required
but unobtainable due to
legitimate cause; e.g., number
applied for but not received.
12 through 20 Taxpayer Enter the taxpayer identifying
Identifying number of the payee (SSN or
Number of EIN, as appropriate). Where an
Payee identifying number has been of
applied for but not received or any
other legitimate cause for not
having an identifying number, enter
blanks. DO NOT INCLUDE HYPHENS.
21 through 30 Account Number-- Enter Account Number assigned to
assigned to Payee by Payer. This item is
payee by payer optional, but its presence may
facilitate subsequent reference
to a Payer's file(s) if questions
arise regarding specific records
in a file. Enter blanks if there is
no Account Number.
31 through Payment Amounts Record each payment amount in
110 NOTE: Amounts may dollars and cents, omitting dollar
NOTE: See vary from 1-8 sign, commas and periods. Right
detail below. fields as justify and fill unused positions
indicated with zeros. Payment amount fields
below. identified by a code other than
blank in the Amount Indicator
(positions 18-24 of the
Payer/Transmitter "A" Record and,
additionally, position 34 for Form
1099R) should be zero filled when
amounts are not applicable to a
particular record. Do not provide a
payment amount field when the
Amount Indicator is blank. For
example: The Amount Indicator
contains 123bbbb. Payee "B" Records
in this field should have only
three payment amount fields. If
Amount Indicator contains 12367bb,
Payee "B" Records should have five
payment amount fields.
31 through 40 Payment Amount 1 This amount is identified by the
amount code in position 18 of the
Payer/Transmitter "A" Record. This
entry must always be present.
41 through Payment Amount 2 This amount is identified by the
50 /*/ 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 through 40 Payment Amount 3 This amount is identified by 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 through Payment Amount 4 This amount is identified by the
70 /*/ 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 through Payment Amount 5 This amount is identified by the
80 /*/ amount code in position 22 of the
Payer/Transmitter "A" Record. If
position 22 of the Payer/
Transmitter "A" Record is blank, do
not provide for this payment field.
81 through Payment Amount 6 This amount is identified by the
90 /*/ amount code in position 23 of the
Payer/Transmitter "A" Record. If
position 23 of the Payer/
Transmitter "A" Record is blank, do
not provide for this payment field.
91 through Payment Amount 7 This amount is identified by the
100 /*/ amount code in position 24 of the
Payer/Transmitter "A" Record. If
position 24 of the Payer/
Transmitter "A" Record is blank, do
not provide for this payment field.
101 through Payment Amount 8 This amount is identified by the
110 /**/ amount code in position 34 of the
Payer/Transmitter "A" Record. If
position 34 of the Payer/
Transmitter "A" Record is blank, do
not provide for this payment field.
Next 40 /*/ 1st Name Line-
positions Payee Enter the name of the payee whose
after Last A (blank must taxpayer identifying number appears
Payment precede the in disk positions 12-20 above. If
Amount Field identifying fewer than 40 characters are
being surname unless required, left justify and fill
reported the surname unused positions with blanks. If
begins in the more space is required, utilize the
first position 2nd Name Line field below. If there
of the field.) 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 disk
position 27 of the Payer/
Transmitter "A" Record. No
descriptive or other data is to be
entered in this field.
Next 40 2nd Name If the payee name requires more
positions Line-Payee space than is available in the 1st
after 1st Name Line, enter the remaining
Name Line. portion of the name in this field.
If there are multiple payees, this
field may be used for those payees'
names who are not associated with
the taxpayer identifying number
provided in disk positions 12-20
above. Left justify and fill unused
positions with blanks. Fill with
blanks if this field is not
required.
Next 40 Street Enter street address of payee. Left
positions Address-Payee justify and fill unused positions
after 2nd with blanks. Address must be
Name Line. present. This field must not
contain any data other than the
payee's street address.
Next 40 City, State, Enter the city, state and ZIP code
positions Zip code-Payee of the payee, in that sequence. Use
after Street U.S. Postal Service abbreviations
Address. for states. Left justify and fill
unused positions with blanks. City,
state and ZIP code must be present.
Next field Special Data The last portion of each Payee "B"
after City, Entries, Record may be used to record
State and ZIP Entries Optional information required for State or
code (if 7 or Local Government or for other
less Payment purposes. Special Data Entries will
Amounts are begin in positions 201, 211, 221,
present) may 231, 241, 251, 261 or 271,
have up to depending on the number of payment
160 positions, amount fields included in the
depending upon record. Special Data Entries may
the number of increase the "B" record length to
amount fields any length up to a maximum of 360
being reported. positions. Special Data Entries
may be used to facilitate making
all records the same length.
/*/ FOOTNOTE 1: The first name line of the Payee shown as beginning the disk position 111 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 SECTION 11 below for a record layout reflecting 2 payment amount fields.
/**/ FOOTNOTE 2: (Payment amount 8 may be present only for 1099R.)
SEC. 6. END OF PAYER "C" RECORD.
.01 Write this record after the last payee "B" Record following the last preceding Payer/Transmitter "A" Record. A disk pack will contain more than one (1) End of Payer "C" Record if the last Payee "B" Record for more than one payer is reported on the same disk pack.
.02 Each End of Payer "C" Record must contain a count of the number of Payee "B" Records as well as a total of the payment amounts for all the Payee "B" Records immediately preceding the End of Payer "C" Record and following the preceding Payer/Transmitter "A" Record under which a Payer is reporting payments for a type of document.
To illustrate:
(a) Single disk pack;
Where all the records of a Payer for a particular type of document are reported on a single disk pack, the last preceding Payer/Transmitter "A" Record would be the "A" Record immediately preceding the Payer's Payee "B" Records for which the End of Payer "C" Record has been written.
(b) Multiple disk packs;
Where the reporting of a Payer for a particular type of document begins on one disk pack and ends on another disk pack, the last preceding Payer/Transmitter "A" Record would be the "A" Record immediately preceding all the Payee "B" Records on the disk pack the Payer "C" Record has been written.
.03 The End of Payer "C" Record must be followed by a New Payer/Transmitter "A" Record for the next Payer, if any, an End of Disk Pack "D" Record or an End of Transmission "F" Record.
Disk Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "C". Must be 1st character of
each End of Payer Record.
2 through 7 Number of Payees Enter the total number of Payees
covered by the Payer on this disk
pack. Right justify and zero fill.
8 through 19 Control Total 1. Per Part B, Sec. 4, enter grand
20 through 31 Control Total 2. total of each payment amount
32 through 43 Control Total 3. for each Payer on each disk pack.
44 through 55 Control Total 4. Right justify and zero fill each
56 through 67 Control Total 5. Control Total amount. If less than
68 through 79 Control Total 6. seven amount fields are being
80 through 91 Control Total 7. reported in the Payee "B" Records,
zero fill remaining Control
Total positions. For example: If
only two payment amounts are
being reported, zero fill disk
fields for Control Totals 3, 4, 5,
6 and 7. If eight amounts are being
reported on the Payee "B" Records,
all Control Total positions will
have payment amounts exceeding
zero.
The "C" Record length may be 91
positions for all Forms.
However, Form 1099R records
that have eight payment amount
fields must have a "C" Record
length of at least 103
positions as follows:
92 through Control Total 8.
103
Additionally, the "C" 1 Record length may be the same as the Payee "B" 1 Record length for all forms. Fill positions with blanks.
1 Set 2 -- Specifications (Honeywell), Part B, Section 1.01 prohibits variable length records within a file. Part B, Section 2.01 (see definition of a "File").
SEC. 7. END OF DISK PACK "D" RECORD.
Write this record when the end of the writing area of each pack has been reached, but all records in the file have not been written. This record indicates that there are additional packs in the file. Each End of Pack "D" Record must contain a count of payees and totals of each payment amount reported for all Payee "B" Records not summarized in End of Payer "C" Records which may precede it on the pack.
Disk Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "D." Must be 1st character of
each End of Pack record.
2 through 7 Number of Payees Enter the total number of payees
not summarized in the End of Payer
"C" Records on this disk pack.
Right justify and zero fill.
8 through 19 Control Total 1 Enter grand total of each payment
20 through 31 Control Total 2. not summarized in End of Payer "C"
32 through 43 Control Total 3. Records on this disk pack. Right
44 through 55 Control Total 4. justify and zero fill each Control
56 through 67 Control Total 5. Total amount. If less than 7 amount
68 through 79 Control Total 6. fields are being reported on the
80 through 91 Control Total 7. Payee "B" Records, zero fill
remaining Control Total positions.
For example: If only 1 payment
amount is being reported, zero fill
disk fields for Control Totals 2,
3, 4, 5, 6 and 7.
The "D" Record length may be 91
positions for all forms. However,
Form 1099R records that have 8
payment amount fields must have
a "D" Record length of at least
103 positions as follows:
92 through 103 Control Total 8 If 8 amounts are being reported on
the Payee "B" Records, all Control
Total positions will have payment
amounts exceeding zero.
Additionally the "D" 1 Record length may be the same as the Payee "B" 1 Record length for all forms. Fill positions beyond Control Total Position with blanks.
1 Set 2 -- Specifications (Honeywell), Part B, SECTION 1.01 prohibits variable length records within a file. Part B, SECTION 2.01 (see definition of a "File").
SEC. 8. END OF TRANSMISSION "F" RECORD.
Write this record after the last End of Payer "C" Record in the file.
Disk Position Element Name Entry or Definition
--------------------------------------------------------------------
1 Record Type Enter "F." Must be 1st character of
the End of Transmission Record.
2 through 5 Number of Payers Enter total number of payers on
this file. Right justify and zero
fill.
6 through 8 Number of Packs Enter total number of packs in this
file. Right justify and zero fill.
9 through 30 Zeros Enter zeros.
The "F" 1 Record may be the same length as the Payee "B" 1 Record. In such cases, fill remaining positions with blanks.
1 Set 2 -- Specifications (Honeywell), Part B, SECTION 1.01 prohibits variable length records within a file. Part B, SECTION 2.01 (see definition of a "File").
SEC. 9. DISK LAYOUTS.
The following chart shows by type of file, the record types to be used in the first two and the last three records written on a disk pack when a type of document (file) is reported on a pack or series of packs. /*/
2nd Next
from to
1st 2nd last last Last
record record record record record
Type of file type type type type type
--------------------------------------------------------------------
Single payer, single disk pack A B B C 1 F
Single payer, multiple disk packs
Pack #1 A B B B D 2
Last Pack A B B C 1 F
Multiple payers, single disk pack
Payer 1 A B B B C 1
Payer 2 A B B B C 1
Last payer A B B C 1 F
Multiple payers, multiple packs:
first payer's records split
between pack 1 and pack 2;
second payer's records split
between pack 2 and pack 3:
Pack 1: Payer 1 A B B B D 2
Pack 2:
Payer 1 A B B B C 1
Payer 2 A B B B D 1
Pack 3:
Payer 2 A B B B C 1
Payer 3 A B B C 1 D 3
Pack 4: Last payer A B B C 1 F
Multiple payers, single
transmitter; separate
packs for each payer:
Payer 1: one pack A B B B C 1
Payer 2: two packs
Pack 1 A B B B D 2
Pack 2 A B B B C 1
Payer 3: one pack (End of
Transmission) A B B C 1 F
Single payer, multiple
transmitter; (payer submits
files from various locations):
Payer 1:
Location 1: Last pack A B B C 1 F
Location 2: Last pack A B B C 1 F
Single payer, multiple
transmitter, etc.:
Location 3:
Pack 1 A B B B D 2
Pack 2 A B B B D 2
Last pack A B B C 1 F
1 Must contain "Number of Payees" and "Control Totals" summarizing all Payee Records written for this Payer on this pack.
2 Must contain "Number of Payees" and "Control Totals" summarizing all Payee Records written on this pack.
3 "Number of Payees" and all "Control Totals" fields must be zero filled.
/*/ When more than one type of document (file) is reported on a disk pack, there will be a corresponding increase in the series of "A", "B--B" and "C" records since, within a disk pack, a file is equivalent to an "A" record, a series of "B" records and a "C" record for a single payer.
SEC. 10. RECORD LAYOUTS
[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]
SEC. 11. EFFECT ON OTHER DOCUMENTS.
This Revenue Procedure supersedes Rev. Proc. 75-27, 1975-1 C.B. 725.
Form 4419 Application for IRS Use Only
(Revised September 1978) Magnetic Media
Department of the Treasury Reporting of Information TCC:
Internal Revenue Service Returns
--------------------------------------------------------------------
1. Please fill in this 2. Name and address of
form and send to: organization (street, city,
State and ZIP code)
Internal Revenue
Service Center
3. Payment year for which you 4. Employer identification
plan to begin reporting number
on magnetic
media:_______________
5. Kind of magnetic media you 6. Person to contact about this
plan to submit: (check one) request
__ Tape __ Diskette Name:
__ Disk __ Cartridge disk
Title:
Telephone number: (include
area code)
7. Documents To Be Reported
Estimated Volume Estimated Volume
Form Form
Magnetic Paper Magnetic Paper
media media
___ 1099-DIV ___ 1087-DIV
___ 1099-INT ___ 1087-INT
___ 1099-MISC ___ 1087-MISC
___ 1099-MED ___ 1087-MED
___ 1099-OID ___ 1087-OID
___ 1099-R ___ 1042S
___ 1099-L ___ Other
___ 1099-PATR ___ Other
8. Kind of equipment on which media will be prepared
Main frame (all media types) Drive unit (all media)
Manufacturer Model Manufacturer Model
Tape only All media types
Width Tracks Density Recording code (e.g. EBCDIC, BCD,
or ASCII)
__ 7 __ 9
9. Internal Revenue Service office where paper information returns,
if any, will be filed
Form 1099 Series Form 1087 Series Form W-2G
10. If your firm is acting as agent, please list the name and
employer identification number of each payer on a separate sheet
and attach it to this application.
____________________________________________________________________
11. Person Name (type or print) Title
responsible
for
preparation
of tax
reports.
Signature Date
- 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
