ELECTRONIC AND MAGNETIC MEDIA SPECS FOR 1996 ARE PUBLISHED.
Rev. Proc. 96-36; 1996-2 C.B. 237
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 96-18973 (62 original pages)
- Tax Analysts Electronic Citation96 TNT 133-25
Superseded by Rev. Proc. 97-34
Rev. Proc. 96-36
Use this revenue procedure to prepare Tax Year 1996 information return for submission to Internal Revenue Service (IRS) using any of the following:
-- Magnetic Tape
-- Tape Cartridge
-- 8mm (.315-inch) Tape Cartridge
/*/ (Pilot for AS400 Operating Systems)
-- 5 1/4-inch Diskette
-- 3 1/2-inch Diskette
-- Electronic Filing
-- (Bisynchronous)
-- (Asynchronous)
IRS/MCC HAS DISCONTINUED PROCESSING 8-INCH DISKETTES FOR TAX YEAR 1996, CALENDAR YEAR 1997. IF YOU CURRENTLY FILE INFORMATION RETURNS ON 8-INCH DISKETTE, YOU NEED TO CHANGE TO ONE OF THE OPTIONS LISTED ABOVE.
FOOTNOTE
/*/ FOR TAX YEAR 1996, THE PROCESSING OF 8MM TAPE CARTRIDGE AS AN ACCEPTABLE FORM OF MAGNETIC MEDIA IS OFFERED AS A PILOT PROGRAM FOR TRANSMITTERS USING AS400 SYSTEMS ONLY.
Please read this publication carefully. Persons or businesses required to file information returns may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this revenue procedure.
TABLE OF CONTENTS
PART A. GENERAL
Section 1. Purpose
Section 2. Nature of Charges -- Current Year (Tax Year 1996)
Section 3. Where to File and How to Contact the IRS, Martinsburg
Computing Center
Section 4. Filing Requirements
Section 5. Form 8508, Request for Waiver from Filing Information
Returns on Magnetic Media
Section 6. Vendor List
Section 7. Form 4419, Application for Filing Information Returns
Magnetically/Electronically
Section 8. Test Files
Section 9. Filing of Information Returns
Magnetically/Electronically and Retention Requirements
Section 10. Due Dates
Section 11. Extensions of Time
Section 12. Processing of Information Returns
Magnetically/Electronically
Section 13. Corrected Returns
Section 14. Taxpayer Identification Number (TIN)
Section 15. Effect on Paper Returns
Section 16. Combined Federal/State Filing Program
Section 17. Definition of Terms
Section 18. State Abbreviations
Section 19. Major Problems Encountered
PART B. MAGNETIC MEDIA SPECIFICATIONS
Section 1. General
Section 2. Tape Specifications
Section 3. Tape Cartridge Specifications
Section 4. 8mm (.315-inch) TAPE CARTRIDGE SPECIFICATIONS
Section 5. 5 1/4-inch and 3 1/2-inch Diskette Specifications
Section 6. Payer/transmitter "A" Record -- General Field
Descriptions
Section 7. Payer/transmitter "A" Record -- Record Layout
Section 8. Payee "B" Record -- General Field Descriptions and
Record Layouts
Section 9. End of Payer "C" Record -- Record Layout
Section 10. State Totals "K" Record -- Record Layout
Section 11. End of Transmission "F" Record -- Record Layout
PART C. BISYNCHRONOUS (MAINFRAME) ELECTRONIC FILING SPECIFICATIONS
Section 1. General
Section 2. Electronic Filing Approval Procedure
Section 3. Test Files
Section 4. Electronic Submissions
Section 5. Transmittal Requirements
Section 6. IBM 3780 Bisynchronous Communication Specifications
Section 7. Bisynchronous Electronic Filing Record Specifications
PART D. ASYNCHRONOUS (IRP-BBS) ELECTRONIC FILING SPECIFICATIONS
Section 1. General
Section 2. Electronic Filing Approval Procedure
Section 3. Test Files
Section 4. Electronic Submissions
Section 5. Transmittal Requirements
Section 6. Information Reporting Program Bulletin Board System
(IRP-BBS) Specifications
Section 7. IRP-BBS First Logon Procedures
PART E. MAGNETIC/ELECTRONIC SPECIFICATION FOR EXTENSIONS OF TIME
Section 1. General Information
Section 2. Magnetic Tape, Tape Cartridge, 5 1/4- and 3 1/2-inch
Diskette, and IRP-BBS Specifications
Section 3. Record Layout
PART F. MISCELLANEOUS INFORMATION
Section 1. ADDRESSES FOR MCC
Section 2. PHONE NUMBERS FOR CONTACTING IRS/MCC MAGNETIC MEDIA
REPORTING PROGRAM/INFORMATION RETURNS BRANCH
Section 3. PREPARATION INSTRUCTIONS FOR EXTERNAL LABEL
Section 4. RELATED FORMS FOR FILING INFORMATION RETURNS
MAGNETICALLY/ELECTRONICALLY
PART A. GENERAL
Revenue procedures are generally revised annually to reflect legislative and form changes. Comments concerning this revenue procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Martinsburg Computing Center
Attn: IRB, Information Support Section
P.O. Box 1359, MS-360
Martinsburg, WV 25401
SECTION 1. PURPOSE
.01 The purpose of this revenue procedure is to provide the specifications for filing Forms 1098, 1099 series, 5498, and W-2G electronically or on magnetic media, which includes 1/2-inch magnetic tape; IBM 3480, 3490 or AS400 compatible tape cartridges; or 5 1/4- and 3 1/2-inch diskettes with IRS, IRS/MCC HAS DISCONTINUED PROCESSING 8-inch DISKETTES. This revenue procedure must be used for the preparation of Tax Year 1996 information returns and information returns for years prior to 1996 that are required to be filed. This revenue procedure must be used to prepare current and prior year information returns filed between January 1, 1997, and December 31, 1997. Specifications for filing the following forms are contained in this revenue procedure.
(a) Form 1098, Mortgage Interest Statement.
(b) Form 1099-A. Acquisition or Abandonment of Secured Property.
(c) Form 1099-B, Proceeds from Broker and Barter Exchange Transactions.
(d) Form 1099-C, Cancellation of Debt
(e) Form 1099-DIV, Dividends and Distributions.
(f) Form 1099-G, Certain Government Payments.
(g) Form 1099-INT, Interest Income.
(h) Form 1099-MISC, Miscellaneous Income.
(i) Form 1099-OID, Original Issue Discount.
(j) Form 1099-PATR, Taxable Distributions Received from Cooperatives.
(k) Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(l) Form 1099-S, Proceeds from Real Estate Transactions.
(m) Form 5498, Individual Retirement Arrangement Information.
(n) Form W-2G, Certain Gambling Winnings.
.02 Specifications for filing Forms W-2 on magnetic media are available from the Social Security Administration (SSA) ONLY. Filers can call 1-800-SSA-1213 to obtain the phone number of the SSA Magnetic Media Coordinator for their area.
.03 The Internal Revenue Service, Martinsburg Computing Center (IRS/ MCC) has the responsibility for processing Forms 1098, 1099 series, 5498, and W-2G filed magnetically or electronically. IRS/MCC does not process Forms W-2. Paper and/or magnetic media for Forms W-2 must be sent to SSA. IRS/MCC does, however, process waiver requests (Form 8508) and extension of time requests (Form 8809) for filing Forms W-2.
.04 In most cases, the box numbers on the paper forms correspond with the amount codes used to file magnetically/electronically; however, if discrepancies occur, the instructions in this revenue procedure govern.
.05 This revenue procedure also provides the requirements and specifications for magnetic media or electronic filing under the Combined Federal/State Filing Program.
.06 The following revenue procedures and publications provide more detailed filing procedures for certain other information returns.
(a) 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G" provides specific instructions on completing and submitting information returns to IRS.
(b) Rev. Proc. 84-33, 1984-1 C.B. 502, regarding the optional method for agents to report and deposit backup withholding.
(c) Publication 1179, Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099 Series, 5498, and W-2G.
(d) Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, on Magnetic Tape and 5 1/4- or 3 1/2-inch Diskettes.
(e) Publication 1187, Specifications for Filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or on Magnetic Tape, and 5 1/4- or 3 1/2-inch Magnetic Diskettes.
(f) Publication 1245, Specifications for Filing Form W-4, Employee's Withholding Allowance Certificate, on Magnetic Tape, and 5 1/4- or 3 1/2-inch Magnetic Diskette.
.07 This revenue procedure supersedes Rev. Proc. 95-29 and 95-29A published as Publication 1220 (Rev. 6-95), Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically.
.08 Refer to Part A, Sec. 17, for definitions of terms used in this publication.
SECTION 2. NATURE OF CHANGES -- CURRENT YEAR (TAX YEAR 1996)
.01 In this publication, all pertinent changes for TAX YEAR 1996 have been emphasized by the use of ITALICS. This has been done for the convenience of the filers in identifying new information. Filers are still advised to read the publication in its entirety.
.02 PROGRAMMING CHANGES
a. Payer/Transmitter "A" Record Changes:
(1) For all forms, Payment Year, Field Positions 2-3 must be incremented by one (from 95 to 96) unless reporting prior year data.
b. Payer/Transmitter "B" Record Changes:
(1) For all forms, Payment Year, Field Positions 2-3 must be incremented by one (from 95 to 96) unless reporting prior year data.
(2) Part B, Sec. 8: For Form 1099-R Distribution Codes, Field Positions 4-5, acceptable combinations of numeric distribution codes now include codes 8 and 4.
(3) Part B, Sec. 8: For Form 5498, a SEP Indicator has been added in Field Position 44.
.03 EDITORIAL CHANGES -- GENERAL
(a) Eight inch diskette processing has been eliminated by IRS/MCC. All references to 8-inch diskette processing have been deleted from this publication.
(b) Part A, Sec. 4.04 was included to inform payers of electronic filing methods; i.e., Mainframe and Information Reporting Program Bulletin Board System (IRP-BBS) electronic filing, and a brief overview of options available on the IRP-BBS.
(c) Part A, Sec. 5.14: Instructions have been added for obtaining an automatic waiver for filing Form 5498 for participants of Operation Joint Endeavor (Bosnia Region).
(d) Part A, Sec. 7.01: A chart has been added to clarify the GUIDELINES FOR applications for a transmitter control code (TCC).
(e) Part A, Sec. 12.02 and 12.03: Information has been added regarding the Media Tracking Slip (Form 9267) which accompanies media returned to filers due to processing problems.
(f) Part A, Sec. 17: The Definition of Terms section has been expanded.
(g) Part B, Sec. 3.01(a): Tape cartridge specifications have been expanded to include IBM 3490E as acceptable media.
(h) Part F: Information in this part has been provided as a quick reference point for addresses and telephone numbers for IRS/MCC.
(i) Numerous statements have been added and bolded throughout the publication instructing filers not to report duplicate data which may result in erroneous penalty notices being generated.
.04 EDITORIAL CHANGES -- MAGNETIC MEDIA SPECIFICATIONS
(a) Part B, Sec. 4: 8mm (.315-inch) tape cartridge specifications have been added. This is a pilot program for transmitters with AS400 operating systems only.
(b) Part B, Sec. 6: Instructions have been included for reporting IRA contributions for Operation Joint Endeavor (Bosnia Region) participants.
(c) Part B, Sec. 6, Payer/Transmitter "A" Record -- General Field Descriptions -- Field Positions 23-31, Form 5498: A note was added directing the filer to enter "1" in the IRA/SEP Indicator Field (position 44 of the Payee "B" Record) for a simplified employee pension (SEP).
(d) Part B, Sec. 8: A separate Payee "B" Record Layout Position 322-420, has been created for Form 1099-R.
(e) Part B, Sec. 8, Payee "B" Field Positions 4-5, Document Specific Code/Distribution Code for the Tax Year of Refund for 1099-G: A statement has been added to instruct filers to report the distribution code that reflects the tax year for which the REFUND was made, not 1996. Refund Years have been added to identify the valid corresponding code.
(f) Part B, Sec. 8, Payee "B" Record General Field Descriptions and Record Layout -- IRA/SEP Indicator, Field Position 44: Text was added to the Description and Remarks to enter "1" for Form 5498 if reporting a contribution to a simplified employee pension (SEP). A note was also added to reflect the change.
(g) Part C, Sec. 6: IBM 3780 Bisynchronous communication has been expanded to include the specifications and circuit number of 304-264-7045 for Hayes OPTIMA 288 V.FC Smartmodem for 14400 bps transmissions.
(h) Part C, Sec. 7: A Type of File Indicator has been added in Field Position 44 for Extension File in the Bisynchronous Electronic Filing Record Specifications.
(i) Part E, Sec. 3, RECORD LAYOUT, Field Positions 6-14: Reference to the Foreign Entity Indicator has been corrected to read, Field Position 176, must be set to "X."
SECTION 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, MARTINSBURG COMPUTING CENTER (MCC)
.01 All information returns filed magnetically or electronically are processed at IRS/MCC. Files containing information returns. requests for IRS magnetic media and electronic filing information, undue hardship waivers, and requests for extensions of time to file returns or to furnish the statements to recipients are to be sent to the following addresses:
If by Postal Service:
IRS-Martinsburg Computing Center
P.O. Box 1359, MS-360
Martinsburg, WV 25401-1359
or
If by truck or air freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
.02 Send a magnetically filed extension of time request to one of the following addresses:
If by Postal Service:
IRS-Martinsburg Computing Center
ATTN: EXTENSION OF TIME COORDINATOR
P.O. Box 879, MS-360
Kearneysville, WV 25430
If by truck or air freight:
IRS-Martinsburg Computing Center
ATTN: EXTENSION OF TIME COORDINATOR
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
.03 Inquiries may be made between 8:30 a.m. and 4:30 p.m. Eastern time. The telephone numbers for magnetic media inquiries or electronic submissions are:
304-263-8700 -- Call Site -- PART A, Sec 3.19
304-264-7070 -- IRP-BBS (Information Reporting Program Bulletin
Board System) -- PART D
304-264-7080 -- 4.8 Modems -- PART C
304-264-7040 -- 9.6 Modems -- PART C
304-264-7045 -- 14.4 Modems -- PART C
304-267-3367 -- TDD (Telecommunication Device for the Deaf)
304-264-5602 -- FAX MACHINE
(These are not toll-free telephone numbers.)
TO OBTAIN FORMS, CALL:
1-800-TAX-FORM (1-800-829-3676)
.04 The 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G" have been included in the Publication 1220 for transmitter convenience. The Form 1096 is used only to transmit Copy A of paper Forms 1099, 1098, 5498, and W-2G. If filing paper returns, follow the mailing instructions on the Form 1096 and submit the paper returns to the appropriate IRS Service Center.
.05 Requests for paper Forms 1096, 1098, 1099 and W-2G, and publications unrelated to magnetic media/electronic filing should be requested by calling the "Forms Only Number" listed in your local telephone directory or by calling the IRS toll-free number 1-800-TAX-FORM (1-800-829-3676).
.06 Questions pertaining to magnetic media filing of Forms W-2 must be directed to the Social Security Administration (SSA). Filers can call 1-800-SSA-1213 to obtain the phone number of the SSA Magnetic Media Coordinator for their area.
.07 Payers SHOULD not contact IRS/MCC if they have received a penalty notice and need additional information, or are requesting an abatement of the penalty. Penalty notices contain an IRS representative's name and/or phone number for contact purposes; or, the payer may be instructed to respond in writing to the address provided. IRS/MCC does NOT issue penalty notices and does NOT have the authority to abate penalties. For penalty information, refer to the Penalty section of 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G."
.08 A taxpayer or authorized representative may request a copy of a tax return or a Form W-2 filed with a return by submitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).
.09 The IRS Centralized Call Site answers both magnetic media and tax law questions relating to the filing of information returns (Forms 1096, 1098, 1099, 5498, 8027, W-2, W-2G, W-3, Questionable W-4's, and 1042S). The IRS/MCC Call Site also handles inquiries dealing with backup withholding due to missing and incorrect taxpayer identification numbers. The Call Site is located at IRS/MCC and operates in conjunction with the Information Reporting Program. The Call Site provides service to the payer community (financial institutions, employers, and other transmitters of information returns). Recipients of information returns (payees) should continue to contact 1-800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report information returns.
The Call Site accepts calls from all areas of the country. The number to call is 304-263-8700 or Telecommunications Device for the Deaf (TDD) 304-267-3367. These are toll calls. Hours of operation for the Call Site are Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Time. The Call Site is in operation throughout the year to handle payers', transmitters', and employers' questions. Due to the high demand for assistance at the end of January and February, it is advisable to call as soon as possible to avoid these peak filing seasons.
SECTION 4. FILING REQUIREMENTS
.01 Under section 6011(e)(2)(A) of the Internal Revenue Code, any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns magnetically/electronically. THE 250 OR MORE REQUIREMENT APPLIES SEPARATELY FOR EACH TYPE OF RETURN AND ALSO TO EACH TYPE OF CORRECTED RETURN. Even though payers may not be required to file magnetically/electronically, IRS encourages them to do so.
.02 All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification Number (TIN) [Social Security Number (SSN), or Employer Identification Number (EIN)]. For example, if a corporation with several branches or locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly.
.03 Payers who are required to submit their information returns on magnetic media may choose to submit their documents by electronic filing. Payers who submit their information returns electronically are considered to have satisfied the magnetic media filing requirements.
.04 IRS/MCC HAS TWO METHODS BY WHICH PAYERS MAY SUBMIT THEIR FILES ELECTRONICALLY. BISYNCHRONOUS (MAINFRAME) ELECTRONIC FILING, WHICH CAN BE FOUND IN PART C OF THIS PUBLICATION, OR ASYNCHRONOUS (INFORMATION REPORTING PROGRAM BULLETIN BOARD SYSTEM), WHICH IS IN PART D. AN OVERVIEW OF SOME FEATURES PROVIDED ON THE IRP-BBS ARE AS FOLLOWS:
- ELECTRONIC FILING OF INFORMATION RETURNS TO THE IRS USING DIAL-UP MODEMS
- RETURN NOTIFICATION OF THE ACCEPTABILITY OF THE DATA TRANSMITTED WITHIN 24 TO 48 HOURS
- ELECTRONIC COMMUNICATION WITH IRS AND SOCIAL SECURITY BULLETIN BOARD SYSTEMS
- ACCESS TO INFORMATION REPORTING PUBLICATIONS
- ACCESS TO SHAREWARE
- ACCESS TO FORMS RELATING TO THE INFORMATION REPORTING PROGRAM
- NEWS ABOUT THE LATEST CHANGES AND UPDATES THAT AFFECT THE INFORMATION REPORTING PROGRAM AT IRS
- ANSWERS TO MESSAGES AND QUESTIONS LEFT ON THE BULLETIN BOARD
- IRP-BBS IS AVAILABLE FOR PUBLIC USE AND CAN BE REACHED BY DIALING 304-264-7070
- TELEPHONE LINES ARE AVAILABLE 24 HOURS A DAY, 7 DAYS A WEEK. ROUTINE MAINTENANCE IS PERFORMED DAILY, AT APPROXIMATELY 7:00 A.M. EASTERN TIME ZONE.
- QUESTIONS, COMMENTS, OR SUGGESTIONS CAN BE DIRECTED TO THE SYSTEMS OPERATOR (SYSOP) THROUGH IRP-BBS.
.05 The following requirements apply separately to both originals and corrections filed magnetically/electronically:
1098 250 or more of any of these forms require magnetic media
1099-A or electronic filing with IRS. These are stand alone
1099-B documents and are not to be aggregated for purposes of
1099-C determining the 250 threshold. For example, if you must
1099-DIV file 100 Forms 1099-B and 300 Forms 1099-INT, Forms
1099-G 1099-B, need not be filed magnetically or electronically
1099-INT since they do not meet the threshold of 250. However,
1099-MISC Forms 1099-INT must be filed magnetically or
1099-OID electronically since they meet the threshold of 250.
1099-PATR
1099-R
1099-S
5498
W-2G
.06 The above requirements do not apply if the payer establishes undue hardship (see Part A, Sec. 5).
SECTION 5. FORM 8508, REQUEST FOR WAIVER FROM FILING INFORMATION RETURNS ON MAGNETIC MEDIA
.01 If a payer is required to file on magnetic media but fails to do so (or fails to file electronically, in lieu of magnetic media filing) and does not have an approved waiver on record, the payer will be subject to a penalty of $50 per return. (For penalty information refer to the Penalty section of the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G.")
.02 If payers are required to file original or corrected returns on magnetic media, but such filing would create an undue hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media, to IRS/MCC.
.03 Even though a payer may submit up to 249 corrections on paper, IRS/MCC encourages magnetically or electronically submitted corrections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more magnetically or electronically, However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered under this waiver.
.04 Generally, only the payer may sign the Form 8508. A transmitter may sign if given power of attorney; however, a letter signed by the payer stating this fact must be attached to the Form 8508.
.05 A TRANSMITTER MUST SUBMIT A SEPARATE FORM 8508 FOR EACH PAYER. DO NOT SUBMIT A LIST OF PAYERS.
.06 All information requested on the Form 8508 must be provided to IRS for the request to be processed.
.07 The waiver, if approved, will provide exemption from magnetic media filing for the current tax year only. Payers may not apply for a waiver for more than one tax year at a time; application must be made each year a waiver is necessary.
.08 Form 8508 may be photocopied or computer-generated as long as it contains all the information requested on the original form.
.09 Filers are encouraged to submit Form 8508 to IRS/MCC at least 45 days before the due date of the returns. However, new brokers and new barter exchanges may request an undue hardship waiver by the end of the second month following the month in which they became a broker or barter exchange.
.10 FILE FORM 8508 FOR FORMS W-2 WITH IRS/MCC, NOT SSA.
.11 Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth under section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/MCC to respond to a waiver request.
.12 If a waiver request is approved, the transmitter should keep the approval letter on file. THE TRANSMITTER SHOULD NOT SEND A COPY OF THE APPROVED WAIVER TO THE SERVICE CENTER WHERE THE PAPER RETURNS ARE FILED.
.13 AN APPROVED WAIVER FROM FILING INFORMATION RETURNS ON MAGNETIC MEDIA DOES NOT PROVIDE EXEMPTION FROM ALL FILING. The payer must timely file information returns on acceptable paper forms with the appropriate submission processing site.
.14 DESERT STORM/OPERATION JOINT ENDEAVOR (BOSNIA REGION) CONTRIBUTIONS -- If a payer is required to file a Form 5498 magnetically/electronically, the payer may request an AUTOMATIC waiver to file Forms 5498 on paper for participants of Desert Storm OR OPERATIONS JOINT ENDEAVOR. THE PAYER SHOULD CLEARLY MARK DESERT STORM OR OPERATIONS JOINT ENDEAVOR ON THE WAIVER REQUEST FORM.
SECTION 6. VENDOR LIST
.01 IRS/MCC prepares a list of vendors who support magnetic media or electronic filing. The Vendor List (Pub. 1582) contains the names of service bureaus that will produce files on the prescribed types of magnetic media or via electronic filing. It also contains the names of vendors who provide software packages for payers who wish to produce magnetic media or electronic files on their own computer systems. This list is provided, UPON REQUEST, as a courtesy and in no way implies IRS/MCC approval or endorsement.
NOTE: IF FILERS MEET THE FILING REQUIREMENTS AND ENGAGE A SERVICE BUREAU TO PREPARE MEDIA ON THEIR BEHALF, THE FILERS SHOULD BE CAREFUL NOT TO REPORT DUPLICATE DATA, WHICH MAY CAUSE PENALTY NOTICES TO BE GENERATED.
.02 A PAYER MAY REQUEST A VENDOR LIST (PUB. 1582) BY CONTACTING IRS/MCC AT 304-263-8700 or by way of letter (see Part A, Sec. 3). This information is also available from the Information Reporting Program Bulletin Board System (refer to Part D). Vendor names will not be provided over the telephone.
.03 A vendor, who offers a software package, has the ability to produce magnetic media for customers, or has the capability to electronically file information returns, and would like to be included on the list, must submit a written request to IRS/MCC. The request should be submitted by August 15 and must include:
(a) Company name
(b) Address (include city, state, and ZIP code)
(c) Telephone number (include area code)
(d) Contact person
(e) Type(s) of service provided (e.g., service bureau and/or software)
(f) Type(s) of media offered (e.g., magnetic tape or tape cartridge, 5 1/4- or 3 1/2-inch diskettes, or electronic filing)
(g) Type of return
.04 The vendor list is updated annually. Therefore, any changes to information already on the vendor list must also be received by IRS/MCC no later than August 15 to be included on the most current vendor list.
SECTION 7. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY
.01 Transmitters are required to submit Form 4419, Application for Filing Information Returns Magnetically/Electronically, to request authorization to file information returns with IRS/MCC. A single Form 4419 should be filed no matter how many types of returns the transmitter will be submitting magnetically/electronically. For example, if a transmitter plans to file Forms 1099-INT, one Form 4419 should be submitted. If, at a later date, another type of form is to be filed, the transmitter does not need to submit a new Form 4419.
EXCEPTIONS
AN ADDITIONAL FORM 4419 IS REQUIRED FOR FILING EACH OF THE FOLLOWING TYPES OF RETURNS: FORMS 1042-S, 8027, AND QUESTIONABLE W-4.
FORM TITLE EXPLANATION
-------------------------------------------------------------------
1042-S FOREIGN PERSON'S U.S. PAYMENTS SUBJECT TO
SOURCE INCOME SUBJECT TO WITHHOLDING UNDER
WITHHOLDING CHAPTER 3 OF THE CODE,
INCLUDING INTEREST,
DIVIDENDS, ROYALTIES,
PENSIONS AND ANNUITIES,
GAMBLING WINNINGS AND
COMPENSATION FOR
PERSONAL SERVICES.
8027 EMPLOYER'S ANNUAL RECEIPTS FROM FOOD OR
INFORMATION RETURN OF TIP BEVERAGE OPERATIONS,
INCOME AND ALLOCATED TIPS TIPS REPORTED BY
EMPLOYEES, AND
ALLOCATED TIPS.
QUESTIONABLE W-4 EMPLOYEE'S WITHHOLDING FORMS RECEIVED DURING
(See NOTE) ALLOWANCE CERTIFICATE THE QUARTER FROM
EMPLOYEES STILL
EMPLOYED AT THE END OF
THE QUARTER WHO CLAIM
THE FOLLOWING:
(a) MORE THAN 10
WITHHOLDING ALLOWANCES
OR
(b) EXEMPT STATUS AND
WAGES NORMALLY WOULD BE
MORE THAN $200 A WEEK.
NOTE: EMPLOYERS ARE NOT REQUIRED TO SEND OTHER FORMS W-4 UNLESS NOTIFIED TO DO SO BY THE IRS.
If filers wish to report both electronically and magnetically, only one Form 4419 needs to be submitted.
.02 Magnetic tape, tape cartridge, diskette, and electronically-filed returns may not be submitted to IRS/MCC until the application has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1220 for the filer's use. This form may be photocopied. Additional forms may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).
.03 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval letter. The TCC MUST be coded in the Payer "A" Record. If a transmitter uses more than one TCC to file, each TCC must be reported on separate media or in separate transmissions if filing electronically.
.04 A magnetic media reporting package containing the current revenue procedure, forms, and instructions will be sent to the attention of the contact person indicated on Form 4419. This package will be sent annually.
.05 If ANY of the information on the Form 4419 changes, please notify IRS/MCC in writing so that the IRS/MCC database can be updated. The transmitter should include the TCC in all correspondence.
.06 Form 4419 can be submitted at any time during the year; however, it must be submitted to IRS/MCC at least 30 days before the due date of the return(s). FOR DOCUMENTS TO BE FILED ELECTRONICALLY USING IBM 3780 BI-SYNCHRONOUS PROTOCOLS, FORM 4419 MUST BE SUBMITTED AT LEAST 45 DAYS PRIOR TO THE DUE DATE OF THE RETURNS (See PART C, SEC. 2). This will allow IRS/MCC the minimum amount of time necessary to process and respond to applications. In the event that computer equipment or software is not compatible with IRS/MCC, a waiver may be requested to file returns on paper documents.
.07 IRS/MCC encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for all payers. Include a list of all payers and TINs with the Form 4419. Transmitters are encouraged to provide an updated list to IRS/MCC annually.
.08 If a payer's files are prepared by a service bureau, the payer may not need to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the media, and send it to IRS/MCC for the payer. Other service bureaus will prepare magnetic media and return the media to the payer for submission to IRS/MCC. These service bureaus may require the payer to obtain a TCC to be coded in the "A" Record. Payers should contact their service bureaus for further information.
.09 Once a transmitter is approved to file magnetically or electronically, it is not necessary to reapply each year UNLESS:
(a) The payer has discontinued filing magnetically or electronically for three years; the payer's TCC may have been reassigned by IRS/MCC.
(b) The payer's magnetic media files were transmitted in the past by a service bureau using the service bureau's TCC, but now the payer has computer equipment compatible with that of IRS/MCC and wishes to prepare his or her own files. The payer must request a TCC by filing Form 4419.
.10 One Form 4419 may be submitted regardless of how many types of media or methods used to file the return. A payer may apply for more than one TCC, but must code only one TCC per media. Notify IRS/MCC of any TCCs that will not be used so these numbers may be reassigned.
.11 In accordance with Regulations section 1.6041-7(b), payments by separate departments of a health care carrier to providers of medical and health care services may be reported on separate returns on magnetic media. In this case, the headquarters will be considered the transmitter, and the individual departments of the company filing reports will be considered payers. A single Form 4419 covering all departments filing on magnetic media should be submitted. One TCC may be used for all departments.
.12 Approval to file does not imply endorsement by IRS/MCC of the computer software or of the quality of tax preparation services provided.
SECTION 8. TEST FILES
.01 IRS/MCC does not require test files, EXCEPT for filers wishing to participate in the Combined Federal/State Filing Program (see Part A, Sec. 16, for further information concerning the Combined Federal/State Filing Program).
.02 IRS/MCC encourages first-time magnetic media or electronic filers to submit a test. The test file should consist of a sample of each type of record:
(a) Payer "A" Record (must not be fictitious data)
(b) Multiple Payee "B" Records (AT LEAST 11 "B" RECORDS PER EACH "A" RECORD)
(c) End of Payer "C" Record
(d) State Totals "K" Record, if participating in the Combined Federal/State Filing Program
(e) End of Transmission "F" Record
See PART B for record formats.
.03 Use the Test Indicator in the "A" Record to show that this is a test file.
.04 IRS/MCC will check the file to ensure it meets the specifications of this revenue procedure. For current filers, sending a test file will provide the opportunity to ensure that their software reflects any programming changes.
If unable to submit a magnetic or electronic test file, a hardcopy printout that shows a sample of each record type (A, B, C, and F) may be submitted. THE HARD COPY PRINT TEST IS NOT ACCEPTABLE FOR COMBINED FEDERAL/STATE FILING APPROVAL.
.05 Tests should be sent to IRS/MCC between November 1 and December 31. The test file MUST BE received at MCC by December 31 in order to be processed. Filers may begin submitting test tapes and diskettes after October 1; however, the data will not be processed until on or after November 1.
.06 For tests filed electronically, the transmitter must send the signed Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, the same day the transmission is made. For tests filed on magnetic tape, tape cartridge, 5 1/4- and 3 1/2-inch diskette, the transmitter must include the signed Form 4804 in the same package with the corresponding magnetic media. Mark the "TEST" box in block 1 on the form. Also, check "TEST" on the external media label.
If submitting a hard copy printout, mark the printout as "TEST" and include name, telephone number, and address of a person who can be contacted to discuss its acceptability.
.07 IRS/MCC will send a letter of acknowledgment to indicate the test results. Unacceptable magnetic media files, along with documentation identifying the errors, will be returned. Resubmission of test files must be received by IRS/MCC no later than December 31.
.08 Successfully processed media will not be returned to filers.
SECTION 9. FILING OF INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY AND RETENTION REQUIREMENTS
.01 Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, Form 4802, Transmittal of Information Returns Reported Magnetically/Electronically (Continuation), or computer-generated substitute, must accompany all magnetic media shipments. For electronic transmissions, the Form 4804 and Form 4802, if applicable, must be sent the same day as the electronic transmission. Form 4802, Transmittal of Information Returns Reported Magnetically/Electronically (Continuation), is a continuation of Form 4804 and should only be used if the filer is reporting more than four types of returns and/or more than four payers. Form 4802 is not a stand-alone form; it can only accompany Form 4804.
.02 IRS/MCC encourages the use of computer-generated substitutes for Form 4804/4802 (See Note). The substitutes must contain all information requested on the original forms including the affidavit and signature line. Photocopies are acceptable but an original signature is required.
NOTE: WHEN USING COMPUTER-GENERATED FORMS, BE SURE TO VERY CLEARLY MARK WHICH TAX YEAR IS BEING REPORTED, THIS WILL ELIMINATE A PHONE COMMUNICATION FROM IRS/MCC TO QUESTION THE TAX YEAR.
.03 A transmitter may report for any combination of payers and/or documents in a submission. For example, if reporting Forms 1099-INT for Bank A. Forms 1099-DIV for Bank B, and Forms 1098 for Bank C, three separate tapes or diskettes need not be created. All three banks and all types of documents can be coded on one tape or diskette as long as each filing entity or type of return is separated by an "A" Record. Only one "F" Record may be used at the end of a transmission. Multiple tapes or diskettes can be sent in one package. Filers MUST include Form 4804, 4802, or computer generated substitute with their shipment.
.04 Multiple types of media may be submitted in a shipment. However, submit a separate Form 4804 for each type of media.
.05 Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media, and a separate Form 4804 must be prepared to clearly indicate each tax year.
.06 Filers who have prepared their information returns in advance of the due date are encouraged to submit this information to IRS/MCC no earlier than January 1 of the year the return is due.
.07 DO NOT REPORT DUPLICATE INFORMATION. IF A FILER SUBMITS RETURNS MAGNETICALLY/ELECTRONICALLY, IDENTICAL PAPER DOCUMENTS MUST NOT BE FILED. THIS MAY RESULT IN ERRONEOUS PENALTY NOTICES.
.08 Form 4804 may be signed by the payer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent), on behalf of the payer. An agent may sign the Form 4804 if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption "FOR: (name of payer)."
NOTE: FAILURE TO SIGN THE AFFIDAVIT ON FORM 4804 MAY DELAY PROCESSING OR COULD RESULT IN THE FILES BEING RETURNED UNPROCESSED.
.09 Although an authorized agent may sign the affidavit, the payer is responsible for the accuracy of the Form 4804 and the returns filed. The payer will be liable for penalties for failure to comply with filing requirements.
.10 An external media label, must be affixed to each tape and diskette. If diskettes are used, and the operating system is not MS-DOS compatible, the operating system and hardware information MUST be provided. Failure to provide this information may result in the diskettes being returned to the filer. For instructions on how to prepare an external media label, refer to PART F "Miscellaneous Information."
.11 On the outside of the shipping container, affix or attach a label which reads IRB _____ of _____ reflecting the number of containers in the shipment (See labels in PART F). If there is only one container, mark the outside as Box 1 of 1. For multiple containers, include the sequence (for example, Box 1 of 3, 2 of 3, 3 of 3).
.12 When submitting files include the following:
(a) A SIGNED Form 4804;
(b) Form 4802, if applicable;
(c) External media label affixed to magnetic media;
(d) IRB _____ of _____ outside label.
NOTE: SEE PARTS C AND D FOR ELECTRONIC SUBMISSION REQUIREMENTS.
.13 If returns from different locations (using the same name and TIN) are submitted on the same file, IRS encourages the filer to consolidate each type of information return under one "A" Record. For example, all "B" Records for the same type of return should be together under one "A" Record and followed by the End of Payer "C" Record.
.14 IRS/MCC will not pay for or accept "Cash-on-Delivery" or "Charge to IRS" shipments of tax information that an individual or organization is legally required to submit.
.15 In general, payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least 3 years from the reporting due date, with the exception of Form 1099-C. A financial entity must retain a copy of Form 1099-C, Cancellation of Debt, or have the ability to reconstruct the data required to be included on the return, for at least 4 years from the date such return is required to be filed. Whenever backup withholding is imposed, a 4 year retention is required.
SECTION 10. DUE DATES
.01 The due dates for filing paper returns with IRS also apply to magnetic media or electronic filing. Filing of information returns is on a calendar year basis, except for Form 5498, which is used to report amounts contributed during, or after (but not later than April 15) of the calendar year.
.02 Information returns filed magnetically/electronically for Forms 1098, 1099, and W-2G must be submitted to IRS/MCC postmarked no later than February 28. If using a delivery service other than postal service, THE ACTUAL DATE OF RECEIPT BY IRS/MCC WILL BE USED AS THE SUBMISSION DATE. This should be considered in meeting filing requirements timely.
.03 The due date for furnishing statements to recipients is January 31. Form 5498 statements are due to the participants by January 31 for the fair market value of the account and by May 31 for contributions made to IRAs for the prior calendar year.
.04 Form 5498 filed magnetically/electronically must be submitted to IRS/MCC postmarked no later than May 31. Form 5498 is filed for contributions to be applied to 1996 that are made January 1, 1996, through April 15, 1997, and/or to report the fair market value of the IRA/SEP.
.05 If any due date falls on a Saturday, Sunday, or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday
.06 Use this revenue procedure to prepare information returns filed magnetically or electronically beginning January 1, 1997, and received by IRS/MCC no later than December 31, 1997.
SECTION 11. EXTENSIONS OF TIME
.01 An extension of time to file may be requested for Forms 1099, 1098, 5498, W-2G. W-2, and 1042-S.
.02 Form 8809, Request for Extension of Time to File Information Returns, should be submitted to IRS/MCC. This form may be used to request an extension of time to file information returns submitted on paper, magnetically or electronically.
.03 Requesting an extension of time for multiple payers may be done by submitting Form 8809 and attaching a list of the payer names and their TINs (EIN or SSN). THE LISTING MUST BE ATTACHED TO ENSURE THAT THE EXTENSION IS RECORDED FOR ALL PAYERS. Form 8809 may be computer-generated or photocopied. Be sure that all the pertinent information is included.
.04 Requests for an extension of time to file for more than 50 payers are required to be submitted magnetically or electronically (See NOTE). Requests for an extension of time for 10 to 50 payers are encouraged to be filed magnetically or electronically via IRP-BBS. (See Part E, Sec. 3, for the record format.) The request may be filed on tape, tape cartridge, 5 1/4- or 3 1/2-inch diskette, or electronically through the IRP-BBS or mainframe.
NOTE: FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY, MUST BE COMPLETED IN ORDER TO FILE AN EXTENSION REQUEST MAGNETICALLY/ELECTRONICALLY.
.05 A magnetically filed request for an extension of time should be sent using the following addresses:
If by Postal Service:
IRS-Martinsburg Computing Center
ATTN: EXTENSION OF TIME COORDINATOR
P.O. Box 879, MS-360
Kearneysville, WV 25430
If by truck or air freight:
IRS-Martinsburg Computing Center
ATTN: EXTENSION OF TIME COORDINATOR
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
.06 Requests for extensions of time for multiple payers will be responded to with one approval letter, accompanied by a list of payers covered under that approval.
.07 AS SOON AS IT IS APPARENT THAT a 30 day extension of time to file is needed, Form 8809 may be submitted. It will take a minimum of 30 days for IRS/MCC to respond to an extension request. Under certain circumstances a request for an extension of time could be denied. When a denial letter is received, any additional or necessary information may be resubmitted within 20 days.
.08 If an additional extension of time is needed, a second Form 8809 must be requested before the end of the initial extension. Line 7 on the form should be checked to indicate that an additional extension is being requested. A SECOND 30-DAY EXTENSION WILL BE approved only in cases of extreme hardship or catastrophic events. WHEN REQUESTING A SECOND 30-DAY EXTENSION OF TIME, DO NOT HOLD YOUR FILES WAITING FOR A RESPONSE.
.09 FROM 8809 MUST BE POSTMARKED NO LATER THAN THE DUE DATE OF THE RETURN FOR WHICH AN EXTENSION IS REQUESTED. IF REQUESTING AN EXTENSION OF TIME TO FILE SEVERAL TYPES OF FORMS, USE ONE FORM 8809, BUT THE FORM 8809 MUST BE POSTMARKED NO LATER THAN THE EARLIEST DUE DATE. FOR EXAMPLE, IF REQUESTING AN EXTENSION OF TIME TO FILE BOTH FORMS 1099-INT AND 5498, SUBMIT FORM 8809 POSTMARKED ON OR BEFORE FEBRUARY 28. COMPLETE MORE THAN ONE FORM 8809 TO AVOID THIS PROBLEM.
.10 IF AN EXTENSION REQUEST IS APPROVED, THE APPROVAL LETTER SHOULD BE KEPT ON FILE. (THE APPROVAL LETTER OR COPY OF THE APPROVAL LETTER FOR EXTENSION OF TIME SHOULD NOT BE SENT TO IRS/MCC WITH THE MAGNETIC MEDIA FILE OR TO THE SERVICE CENTER WHERE THE PAPER RETURNS ARE FILED.)
.11 Request an extension for only one tax year.
.12 The extension request must be signed by the payer or a person who is duly authorized to sign a return, statement or other document for the payer.
.13 Failure to properly complete and sign the Form 8809 may cause delays in processing the request or result in a denial. Carefully read and follow the instructions on the back of the Form 8809.
.14 Form 8809 may be obtained by calling 1-800-TAX-FORM (1-800-829-3676).
.15 Request an extension of time to furnish the statements to recipient of Forms 1098, 1099, 5498, W-2G, W-2, and 1042-S by submitting a letter to IRS/MCC or to the payer's local District Director containing the following information:
(a) Payer Name
(b) TIN
(c) Address
(d) Type of Return
(e) Specify that the extension request is to provide statements to recipients.
(f) Reason for Delay
(g) Signature of Payer or Person Duly Authorized
Requests for an extension of time to furnish the statements of Forms 1098, 1099, 5498, W-2G, W-2, and 1042-S to recipients are not automatically approved; however, if approved, generally an extension will allow a maximum of 30 additional days from the due date to furnish the statements to the recipients. If the request is denied, the statements must be sent to the recipients timely. The request must be postmarked by the date on which the statements are due to the recipients
SECTION 12. PROCESSING OF INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY
.01 All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040), IRS/MCC will process the data and determine if the records are formatted and coded according to this revenue procedure.
.02 If the data is formatted incorrectly, the file will be returned for replacement ACCOMPANIED WITH A MEDIA TRACKING SLIP (FORM 9267). If media is returned, it is because IRS/MCC encountered errors (not limited to format) and was unable to process the media, therefore, requiring a replacement. Open all packages immediately.
.03 Files must be corrected and returned WITH THE MEDIA TRACKING SLIP (FORM 9267) to IRS/MCC within 45 days from the date of the letter IRS/MCC included with the returned files. A penalty for failure to file correct information returns by the due date will be assessed if the files are not corrected and returned within the 45 days OR IF THE INCORRECT FILES ARE RETURNED BY IRS/MCC FOR REPLACEMENT MORE THAN TWO TIMES. A penalty for intentional disregard of filing requirements will be assessed if a replacement file is not received. (For penalty information, refer to the Penalty section of the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G.") When possible, IRS/MCC may return only the portion of the file that needs replacement.
.04 Sample records identifying errors encountered will be provided with the returned media. It is the responsibility of the transmitter to check the entire file for similar errors.
.05 The following definitions have been provided to help distinguish between a correction and a replacement:
- A CORRECTION is an information return submitted by the transmitter to correct an information return that was previously submitted to IRS/MCC, but contained erroneous information.
- A REPLACEMENT is an information return file that IRS/MCC has returned to the transmitter due to errors encountered during processing. AFTER NECESSARY CHANGES HAVE BEEN MADE, THE FILE MUST BE RETURNED FOR PROCESSING ALONG WITH THE BLUE AND WHITE MEDIA TRACKING SLIP (FORM 9267) WHICH WAS INCLUDED IN THE SHIPMENT FROM IRS/MCC.
- FILERS SHOULD NEVER SEND ANYTHING TO IRS/MCC MARKED "REPLACEMENT" UNLESS IRS/MCC RETURNED MEDIA TO THEM.
.06 IRS/MCC will not return media after successful processing. Therefore, if the transmitter wants proof that IRS/MCC received a shipment, the transmitter should select a service with tracing capabilities or one that will provide proof of delivery.
.07 IRS/MCC will work with filers as much as possible to assist with processing problems.
NOTE: IF THE FILER IS CONTACTED BY IRS/MCC, A PROMPT RESPONSE IS IMPORTANT. IRS/MCC MAY HAVE INFORMATION THAT THE FILER NEEDS TO CORRECT HIS OR HER FILE.
.08 IRS/MCC contacts payers who have submitted payee data with missing TINs in an attempt to prevent errors that could result in penalties. Payers who submit data with missing TINs and have taken the required steps to obtain this information are encouraged to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact from IRS/MCC. This letter, however, will not prevent backup withholding notices (CP2100 or CP2100A Notices) or penalties for missing or INCORRECT TINs.
.09 Do not use special shipping containers for transmitting data to IRS/MCC. Shipping containers will not be returned.
SECTION 13. CORRECTED RETURNS
.01 The magnetic media filing requirements of 250 information returns applies separately to both original and corrected returns.
E If a payer has 100 Forms 1099-A to be corrected, they can be filed
X on paper since they fall under the 250 threshold. However, if the
A payer has 300 Forms 1099-B to be corrected, they must be filed
M magnetically or electronically since they meet the 250 threshold.
P If for some reason a payer cannot file the 300 corrections on
L magnetic media, to avoid penalties, a request for a waiver must be
E submitted before filing on paper. No waiver is required for
corrections that fall under the required threshold.
.02 Corrections should be filed AS SOON AS POSSIBLE. Corrections filed after August 1 may be subject to the maximum penalty of $50 per return. Corrections filed prior to August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalty Section of the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G.") However, if payers discover errors after August 1, they may still be required to file corrections so that they will not be subject to a penalty for intentional disregard of the filing requirements. Failure to correct information returns may result in penalties for failure to provide correct information. ALL FIELDS MUST BE COMPLETED WITH THE CORRECT INFORMATION, NOT JUST THE DATA FIELDS NEEDING CORRECTION. Submit corrections only for the returns filed in error, not the entire file. Furnish corrected statements to recipients as soon as possible.
.03 There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error. IF THE ORIGINAL RETURN WAS FILED AS AN AGGREGATE, THE FILERS MUST CONSIDER THIS IN FILING CORRECTED RETURNS.
.04 Corrected returns may be included on the same medium as original returns; however, separate "A" Records are required. Corrected returns must be identified on the Form 4804 and the external media label by indicating "Correction."
NOTE: IF FILERS DISCOVER THAT CERTAIN INFORMATION RETURNS WERE OMITTED ON THEIR ORIGINAL FILE, THEY MUST NOT SUBMIT THESE DOCUMENTS AS CORRECTIONS. THEY MUST SUBMIT THEM AS ORIGINALS.
.05 If a payer discovers errors for prior years that affect a large number of payees, in addition to sending IRS the corrected returns and notifying the payees, a letter containing the following information should be sent to IRS/MCC:
(a) Name and address of payer
(b) Type of error (please explain clearly)
(c) Tax year
(d) Payer TIN
(e) TCC
(f) Type of Return
(g) Number of Payees
This information will be forwarded to the appropriate office in an attempt to prevent erroneous notices from being sent to the payees. The correction must be submitted on an actual information return document or filed magnetically/electronically. Provide the correct tax year in Box 2 of the Form 4804 and the external media label.
.06 Prior year data, original and corrected, MUST be filed according to the requirements of this revenue procedure. If submitting prior year corrections, use the record format for the current year and submit on separate media. However, use the actual year designation of the correction in field positions 2-3. If filing electronically, a separate transmission must be made for each tax year.
.07 In general, filers should submit corrections for returns to be filed within the last three calendar years (four years if the payment is a reportable payment subject to backup withholding under section 3406 of the Code).
.08 All paper returns, whether original or corrected, must be filed with the appropriate service center.
.09 Form 4804 and Form 4802, must be submitted with corrected files submitted magnetically or electronically.
.10 The "B" Record provides a 20-position field for the Payer's Account Number for the Payee. This number will help identify the appropriate incorrect return if more than one return is filed for a particular payee. DO NOT ENTER A TIN IN THIS FIELD. A payer's account number for the payee may be a checking account number, savings account number, serial number, or any other number assigned to the payee by the payer that will distinguish the specific account. This number should appear on the initial return and on the corrected return in order to identify and process the correction properly.
.11 The record sequence for filing corrections is the same as for original returns.
.12 Review the chart that follows. Errors normally fall under one of the two categories listed. Next to each type of error made is a list of instructions on how to file the corrected return.
GUIDELINES FOR FILING CORRECTED RETURNS MAGNETICALLY/ELECTRONICALLY
Error Made on the Original Return How To File the Corrected Return
--------------------------------------------------------------------
Two (2) separate transactions are TRANSACTION 1: Identify incorrect
required to make the following returns
corrections properly. Following
directions for both Transactions
1 and 2 (See NOTE 1).
1. Original return was filed with A. Prepare a new Form 4804/4802
one or more of the following that includes information related
errors: to this file.
(a) No Payee TIN (SSN or EIN) B. Mark "Correction" in Block 1
of Form 4804.
(b) Incorrect Payee TIN
C. Prepare a new file.
(c) Incorrect Payee Name Make a separate "A" Record for
each TYPE of return being
(d) Wrong type of return indicator reported. The information in
the "A" Record will be EXACTLY
the same as it was in the
original submission.
D. The Payee "B" Record must
contain EXACTLY THE SAME
information as submitted
previously, except, insert a
"G" in field position 7 of the
"B" Record, and for all
payment amounts, enter "0"
(zero).
E. Corrected returns submitted to
IRS/MCC using a "G" coded "B"
Record may be on the same tape
or diskette as those returns
submitted without the "G"
code; HOWEVER, SEPARATE "A"
RECORDS ARE REQUIRED.
F. Prepare a "C" Record.
TRANSACTION 2: Report the correct
information
A. Prepare a new file with the
correct information in all
records.
B. Make a separate "A" Record for
each type of return and each
payer being reported.
C. The "B " Record must show the
correct Information as well as
a "C" in field position 7.
D. Corrected returns submitted to
IRS/MCC using a "C" coded "B"
Record may be on the same tape
or diskette as those returns
submitted without the "C"
code; HOWEVER, SEPARATE "A"
RECORDS ARE REQUIRED.
E. Prepare a "C" Record.
F. Indicate "Correction" on the
external media label.
NOTE 1: PAYERS WHO CAN SHOW THAT THEY HAVE REASONABLE CAUSE (DEFINED IN THE REGULATIONS UNDER SECTIONS 6721-6724 OF THE INTERNAL REVENUE CODE) ARE NOT REQUIRED TO MAKE CORRECTIONS FOR RETURNS FILED WITH A MISSING OR INCORRECT NAME AND/OR TIN. THESE PAYERS SHOULD CHANGE THEIR RECORDS IN ORDER TO SUBMIT CORRECT INFORMATION IN THE FUTURE. PAYERS WHO CANNOT SHOW REASONABLE CAUSE ARE ENCOURAGED TO MAKE CORRECTIONS FOR THE CURRENT PROCESSING YEAR BY AUGUST 1 TO REDUCE APPLICABLE PENALTIES. CORRECTIONS FILED BY AUGUST 1 WILL REDUCE THE $50 PER RETURN PENALTY FOR FILING RETURNS WITH MISSING OR INCORRECT INFORMATION TO $15 OR $30. (FOR PENALTY INFORMATION, REFER TO THE PENALTY SECTION OF THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G.") CORRECTIONS FILED AFTER AUGUST 1 WILL NOT REDUCE THE PENALTY BUT WILL ALLOW IRS TO UPDATE THE PAYEE'S RECORDS. THE REGULATIONS FOR IRC SECTIONS 6721-6724 ARE AVAILABLE IN PUBLICATION 1586, REASONABLE CAUSE REGULATIONS AND REQUIREMENTS AS THEY APPLY TO MISSING AND INCORRECT TINS. THE PUBLICATION MAY BE OBTAINED BY CALLING 1-800-TAX-FORM (1-800-829-3676).
ONE TRANSACTION IS REQUIRED TO MAKE THE FOLLOWING CORRECTIONS PROPERLY (See Note 2).
2. Original return was filed with A. Prepare a new Form 4804/4802
one or more of the following that includes information
errors: relating to this new file.
(a) Incorrect Payment Amount B. Mark "Correction" in Block 1
Codes in the "A" Record of Form 4804.
(b) Incorrect Payment amounts C. Prepare a new file. Make
in the "B" Record separate "A" Records for each
type of return being reported.
(c) Incorrect Code in the Information in the "A" Record
Document may be the same as it was in
Specific/Distribution the original submission.
Code Field in the "B"
Record D. The "B" Record must show the
correct information as well as
(d) Incorrect Payee Address a "G" in field position 7.
(e) Direct Sales Indicator E. Corrected returns submitted to
IRS/MCC using a "G" coded "B"
Record may be on the same tape
or diskette as those returns
submitted without the "G"
code; HOWEVER, SEPARATE "A"
RECORDS ARE REQUIRED.
F. Prepare a "C" Record.
G. Mark "Correction" on the
external media label.
NOTE 2: IF A FILER IS CORRECTING THE NAME AND/OR TIN IN ADDITION TO ANY ERRORS LISTED IN ITEM 2 OF THE CHART, THEN TWO TRANSACTIONS WILL BE REQUIRED. IF A FILER IS REPORTING "G" CODED, "C" CODED, AND/OR "NON-CODED" (ORIGINAL) RETURNS ON THE SAME MEDIA, THEY MUST BE REPORTED UNDER SEPARATE "A" RECORDS.
SECTION 14. TAXPAYER IDENTIFICATION NUMBER (TIN)
.01 Section 6109 of the Internal Revenue Code requires a person to furnish his/her TIN to the person obligated to file the information return.
.02 The payee's TIN and name combination is used to associate information returns reported to IRS/MCC with corresponding information on tax returns. It is imperative that correct Social Security and Employer Identification Numbers for payees be provided to IRS/MCC. DO NOT ENTER HYPHENS OR ALPHA CHARACTERS. Entering all zeros, ones, twos, etc., will have the effect of an incorrect TIN.
.03 The payer and payee names with associated TINs should be consistent with the names and TINs used on other tax returns. Also, the name and TIN provided must belong to the owner of the account. If the account is recorded in more than one name, furnish the name and TIN of one of the owners of the account. The TIN provided must be associated with the name of the payee provided in the first name line of the "B" Record. For individuals, the payee TIN is generally the payee's Social Security Number. For other entities, the payee TIN is the payee's Employer Identification Number. For sole proprietors, the payee TIN may be either an SSN or EIN but the sole proprietor's name (not the business name) must be used.
.04 Failure to provide the correct name and corresponding TIN could result in a penalty and/or backup withholding notice (sometimes referred to as a "B" notice). (For penalty information, refer to the Penalty Section of the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G." For "B" Notice information, refer to the Backup Withholding Section of the same publication.)
.05 The following charts will help payers determine the TIN to be furnished to IRS/MCC for those persons for whom they are reporting information (payees).
CHART 1. GUIDELINES FOR SOCIAL SECURITY NUMBERS
In the Taxpayer
Identification Number In the First Payee
field of the Payee "B" Name Line of the
For this type of Record, enter of the Payee "B" Record,
account -- SSN of -- enter the name of --
--------------------------------------------------------------------
1. Individual The individual The individual
2. Joint account (Two The actual owner of The individual whose
or more individuals, the account or, if SSN is entered
including husband and combined funds, the
wife) first individual on
the account.
3. Custodian account The minor The minor
of a minor (Uniform
Gift, or Transfers,
to Minors Act)
4. The usual revocable The grantor-trustee The grantor-trustee
savings trust account
(grantor is also
trustee)
5. A so-called trust The actual owner The actual owner
account that is not a
legal or valid trust
under state law
6. Sole proprietorship The owner (An SSN or The owner, not the
EIN) business name (the
filer may enter the
business name on the
second name line).
CHART 2. GUIDELINES FOR EMPLOYER IDENTIFICATION NUMBERS
In the Taxpayer
Identification Number In the First Payee
field of the Payee "B" Name Line of the
For this type of Record, enter the EIN Payee "B" Record,
account -- of -- enter the name of --
--------------------------------------------------------------------
1. A valid trust, Legal entity 1 The legal trust,
estate, or pension estate, or pension
trust trust
2. Corporate The corporation The corporation
3. Association, club, The organization The organization
religious, charitable,
educational, or other
tax-exempt
organization
4. Partnership account The partnership The partnership
held in the name of
the business
5. A broker or The broker or nominee/ The broker or nominee/
registered nominee/ middleman middleman
middleman
6. Account with The public entity The public entity
Department of Agri-
culture in the name of
a public entity (such
as a state or local
government, school
district, or prison),
that receives
agriculture program
payments
7. Sole proprietorship The business (An EIN The owner, not the
or SSN) business name (the
filer may enter the
business name on the
second name line).
1 Do not furnish the identification number of the personal representative or trustee unless the name of the representative or trustee is used in the account title.
SECTION 15. EFFECT ON PAPER RETURNS
.01 Magnetic/electronic reporting of information returns eliminates the need to submit paper documents to the IRS. CAUTION! DO NOT SEND COPY A OF THE PAPER FORMS TO IRS/MCC IN ADDITION TO MAGNETIC MEDIA AND ELECTRONIC FILING. This will result in duplicate filing; therefore, erroneous notices could be generated.
.02 Payers are responsible for providing statements to the payees as outlined in the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G." Refer to these instructions for filing information returns on paper with the IRS and furnishing statements to recipients.
.03 Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications and guidelines in Publication 1179, "Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099 Series, 5498, and W-2G."
SECTION 16. COMBINED FEDERAL/STATE FILING PROGRAM
.01 The Combined Federal/State Filing Program was established to simplify information returns filing for the taxpayer. IRS/MCC will forward this information to participating states free of charge for approved filers. Separate reporting to those states is not necessary.
THE FOLLOWING INFORMATION RETURNS MAY NOT BE FILED UNDER THIS PROGRAM:
FORM 1098 -- MORTGAGE INTEREST STATEMENT
FORM 1099-A -- ACQUISITION OR ABANDONMENT OF SECURED PROPERTY
FORM 1099-B -- PROCEEDS FOR BROKER AND BARTER EXCHANGE TRANSACTIONS
FORM 1099-C -- CANCELLATION OF DEBT
FORM 1099-S -- PROCEEDS FROM REAL ESTATE TRANSACTIONS
AND
FORM W-2G -- CERTAIN GAMBLING WINNINGS
.02 To request approval to participate, a magnetic media or electronic test file coded for this program MUST BE submitted to IRS/MCC between November 1 and December 31. HARD COPY PRINT TESTS ARE NOT ACCEPTABLE for Combined Federal/State Filing approval.
.03 Attach a letter to the Form 4804 submitted with the test file to indicate a desire to participate in this program.
.04 A test file is only required for the first year. Each record, both in the test and the actual data file, must conform to this revenue procedure.
.05 If the test file is acceptable, IRS/MCC will send the filer an approval letter, and a Form 6847, Consent for Internal Revenue Service to Release Tax Information, which the payer must complete, sign, and return to IRS/MCC before any tax information can be released to the state. Filers must write their TCC on Form 6847. If the test file is not acceptable, IRS/MCC will return the media with a letter indicating the problems. The replacement test file must be returned to IRS/MCC postmarked on or before December 31.
.06 A separate Form 6847 is required for each payer. A transmitter may not combine payers on one Form 6847 even if acting as Attorney-in-Fact for several payers. Form 6847 may be computer-generated as long as it includes all information that is on the original form or it may be photocopied. If the Form 6847 is signed by an Attorney-in-Fact, the written consent from the payer must clearly indicate that the Attorney-in-Fact is empowered to authorize release of the information.
.07 Only code the records for participating states and for those payers who have submitted Form 6847.
.08 SOME participating states require separate notification that the payer is filing in this manner. Since IRS/MCC acts as a forwarding agent only, IT IS THE PAYER'S RESPONSIBILITY TO CONTACT THE APPROPRIATE STATES FOR FURTHER INFORMATION.
.09 All corrections properly coded for the Combined Federal/ State Filing Program will be forwarded to the participating states.
.10 Participating states and corresponding valid state codes are listed in TABLE 1 of this section. The appropriate state code MUST be entered for those documents that meet the state filing requirements; DO NOT USE STATE ABBREVIATIONS.
.11 To simplify filing, some of the participating states have provided their information return reporting requirements (see TABLE 2). EACH STATE FILING REGULATIONS ARE SUBJECT TO CHANGE BY THE STATE. IT IS THE PAYER'S RESPONSIBILITY TO CONTACT THE PARTICIPATING STATES TO VERIFY THE CRITERIA PROVIDED IN THIS TABLE.
.12 Upon submission of the actual files, the transmitter must be sure of the following:
(a) All records should be coded exactly as required by this revenue procedure.
(b) The "C" Record MUST BE followed by a state total "K" Record for each state being reported.
(c) Payment amount totals and the valid participating state code must be included in the State Totals "K" Record.
(d) The last "K" Record MUST BE followed by an "A" Record or an End of Transmission "F" Record (if this is the last record of the entire file).
TABLE 1. PARTICIPATING STATES AND THEIR CODES
State Code
-----------------------------
Alabama 01
Arizona 04
Arkansas 05
California 06
Delaware 10
District of Columbia 11
Georgia 13
Hawaii 15
Idaho 16
Indiana 18
Iowa 19
Kansas 20
Maine 23
Massachusetts 25
Minnesota 27
Mississippi 28
Missouri 29
Montana 30
New Jersey 34
New Mexico 35
North Carolina 37
North Dakota 38
Oregon 41
South Carolina 45
Tennessee 47
Wisconsin 55
TABLE 2. DOLLAR CRITERIA FOR STATE REPORTING
STATE 1099- 1099- 1099- 1099- 1099- 1099- 1099-
DIV G INT MISC OID FATR R 5498
--------------------------------------------------------------------
Alabama $1500 $ NR $1500 $1500 $1500 $1500 $1500 NR
Arkansas 100 2500 100 2500 2500 2500 2500 /a/
District of
Columbia /b/ 600 600 600 600 600 600 600 NR
Hawaii 10 /a/ 10 600 10 10 600 /a/
Idaho 10 10 10 600 10 10 600 /a/
Iowa 100 1000 1000 1000 1000 1000 1000 NR
Minnesota 10 10 10 600 10 10 600 /a/
Mississippi 600 600 600 600 600 600 600 NR
Missouri NR NR NR 1200/c/ NR NR NR NR
Montana 10 10 10 600 10 10 600 /a/
New Jersey 1000 1000 1000 1000 1000 1000 1000 NR
North Carolina 100 100 100 600 100 100 100 /a/
Tennessee 25 NR 25 NR NR NR NR NR
Wisconsin NR NR NR 600 NR NR 600 NR
NR = No filing requirement
/a/ AN amounts are to be reported
/b/ Amounts are for aggregates of several types of income from the same payer.
/c/ Missouri would prefer those returns filed with respect to non-Missouri residents to be sent directly to their state agency.
The preceding list is for information purposes only. The state filing requirements are subject to change by the states. For complete information on state filing requirements, contact the appropriate state tax agencies.
Filing requirements for any state in TABLE 1 not shown in TABLE 2 are the same as the federal requirement.
SECTION 17. DEFINITION OF TERMS
ELEMENT DESCRIPTION
Asynchronous Protocols This type of data transmission is
most often used by microcomputers,
PCs and some minicomputers.
Asynchronous transmissions transfer
data at arbitrary time intervals
using the start-stop method. Each
character transmitted has its own
start bit and stop bit.
b Denotes a blank position. Enter
blank(s) when this symbol is used
(do not enter the letter "b"). This
appears in numerous areas throughout
the record descriptions.
Bisynchronous Protocols For purposes of this publication,
these are electronic transmissions
made using IBM 3780 protocols. These
transmissions must be in EBCDIC
character code and use the Bell 208B
(4800bps) or AT&T 2296A (9600bps)
modems. Standard IBM 3780 space
compression is acceptable.
Correction A correction is an information
return submitted by the payer to
correct erroneous information
previously submitted to IRS/MCC.
NOTE: A CORRECTION SHOULD NOT BE CONFUSED WITH A REPLACEMENT. ONLY MEDIA RETURNED TO THE FILER BY IRS/MCC DUE TO PROCESSING PROBLEMS SHOULD BE MARKED REPLACEMENT.
CUSIP Number A number developed by the Committee
on Uniform Security Identification
Procedures to serve as a common
denominator in communications among
users for security transactions and
security information.
Employer Identification Number A nine-digit number assigned by IRS
(EIN) Electronic Filing for federal tax reporting purposes.
Submission of information returns
using switched telecommunications
network circuits. These
transmissions use modems, dial-up
phone lines, and asynchronous or
bisynchronous protocols. See Parts
A, C, and D of this publication for
specific information on electronic
filing.
File For purposes of this revenue
procedure, a file consists of all
records submitted by a payer or
transmitter, either magnetically or
electronically.
Filer Person responsible for submitting
information returns to IRS.
FILING YEAR THE YEAR IN WHICH THE INFORMATION
RETURNS ARE BEING SUBMITTED TO
IRS/MCC (IF MAGNETICALLY) OR SERVICE
CENTER (IF PAPER).
Golden Parachute Payment A payment made by a corporation to a
certain officer, shareholder, or
highly compensated individual when a
change in the ownership or control
of the corporation occurs or when a
change in the ownership of a
substantial part of the corporate
assets occurs.
Incorrect Taxpayer A TIN may be incorrect for several
Identification Number reasons:
(Incorrect TIN)
(a) The payee gave a wrong number
(e.g., the payee is listed as the
only owner of an account but
provided someone else's TIN).
(b) A processing error (e.g., the
number was typed incorrectly).
(c) The payee's status changed
(e.g., a payee name change was not
conveyed to the IRS or SSA so that
they could enter the change in their
records).
Information Return The vehicle for submitting required
information about another person to
IRS.
Information returns are filed by
financial institutions and by others
who make certain types of payments
as part of their trade or business.
The information required to be
reported on an information return
includes interest, dividends,
pensions, nonemployed compensation
for personal services, stock
transactions, sales of real estate,
mortgage interest, and other types
of information. For this revenue
procedure, an information return is
Form 1098, 1099-A, 1099-B, 1099-C,
1099-DIV, 1099-G, 1099-INT,
1099-MISC, 1099-OID, 1099-PATR,
1099-R, 1099-S, 5498, or W-2G.
Magnetic Media For this revenue procedure, the term
"magnetic media" refers to 1/2-inch
magnetic tape; IBM 3480/3490/3490E
or AS400 compatible tape cartridge;
or 5 1/4- and 3 1/2-inch diskette.
MEDIA TRACKING SLIP FORM 9267 ACCOMPANIES MEDIA THAT
IRS/MCC HAS RETURNED TO THE FILER
FOR CORRECTION DUE TO FORMAT OR
FATAL ERRORS ENCOUNTERED WHEN TRYING
TO PROCESS MEDIA. THIS MUST BE
RETURNED WITH THE REPLACEMENT FILE.
Missing Taxpayer The payee TIN on an information
Identification Number return is "missing" if:
(Missing TIN)
(a) there is no entry in the TIN
field,
(b) includes one or more alpha
characters (a character or symbol
other than an Arabic number) as one
of the nine digits, OR
(c) payee TIN has less than nine
digits
PS 58 Costs The current cost of life insurance
under a qualified plan taxable under
section 72(m) and Regulations
section 1.72-16(b). (See Part B,
Sec. 7, Payee "B" Record,
Document Specific/Distribution Code,
Category of Distribution, Code 9.)
Payee Person or organization receiving
payments from the payer, or for whom
an information return must be filed.
The payee includes a borrower (Form
1099-A), a debtor (1099-C), a
participant (Form 5498), and a
gambling winner (Form W-2G). For
Form 1098, the payee is the
individual paying the interest. For
Form 1099-S, the payee is the seller
or other transferor.
Payer Includes the person making payments,
a recipient of mortgage interest
payments, a broker, a person
reporting a real estate transaction,
a barter exchange, a creditor, a
trustee, or an issuer of an IRA or
SEP, or a lender who acquires an
interest in secured property or who
has reason to know that the property
has been abandoned. The payer will
be held responsible for the
completeness, accuracy, and timely
submission of magnetic media files.
Replacement A replacement is an information
return file that IRS/MCC has
returned to the transmitter due to
errors encountered during
processing.
NOTE: FILERS SHOULD NEVER SUBMIT MEDIA TO IRS/MCC MARKED "REPLACEMENT" UNLESS IRS/MCC RETURNED MEDIA TO THE FILERS. WHEN SENDING "REPLACEMENT" MEDIA, BE SURE TO INCLUDE THE MEDIA TRACKING SLIP (FORM 9267) WHICH WILL ACCOMPANY MEDIA RETURNED BY IRS/MCC. MEDIA THAT HAS BEEN INCORRECTLY MARKED AS REPLACEMENT MAY RESULT IN DUPLICATE FILING.
Service Bureau Person or organization with whom the
payer has a contract to prepare
and/or submit information return
files to IRS/MCC. A parent company
submitting data for a subsidiary is
not considered a service bureau.
Social Security Number (SSN) A nine-digit number assigned by SSA
to an individual for wage and tax
reporting purposes.
Special Character Any character that is not a numeral,
an alpha, or a blank.
SSA Social Security Administration.
Statement to Recipient For purposes of this revenue
procedure, the copy of Form 1099,
1098, 5498, or W-2G that is required
to be sent by the payer to the
recipient to provide information to
be reported on the recipient's tax
return. When reporting Form 1098,
the payer is the receiver of the
mortgage interest and the recipient
is the person making the interest
payment. When reporting Form 1099-S,
the payer is the entity reporting
the transaction and the recipient is
the seller or other transferor.
Taxpayer Identification May be either an Employer
Number (TIN) Identification Number (EIN) or
Social Security Number (SSN).
TAX YEAR THE YEAR IN WHICH PAYMENTS WERE MADE
BY A PAYER TO A PAYEE.
Transfer Agent The transfer agent, or paying agent,
is the entity who has been
contracted or authorized by the
payer to perform the services of
paying and reporting backup
withholding (Form 945). The payer
may be required to submit to IRS/MCC
a Form 2678, Employer Appointment of
Agent Under Section 3504 of the
Internal Revenue Code, which
notifies IRS/MCC of the transfer
agent relationship.
Transmitter Person or organization submitting
file(s) magnetically/electronically.
May be payer or agent of payer.
Transmitter Control Code (TCC) A five character alpha/numeric
number assigned by IRS/MCC to the
transmitter prior to actual filing
magnetically or electronically. This
number is inserted in the "A" Record
of the files and must be present
before the file can be processed. An
application Form 4419 must be filed
with IRS/MCC to receive this number.
VENDOR SERVICE BUREAUS THAT WILL PRODUCE
INFORMATION RETURN FILES ON THE
PRESCRIBED TYPES OF MAGNETIC MEDIA
OR VIA ELECTRONIC FILING FOR PAYERS
WHO MEET THE 250 THRESHOLD OR MAY BE
UNABLE TO PREPARE THEIR OWN MEDIA.
COMPANIES WHO PROVIDE SOFTWARE FOR
PAYERS WHO WISH TO PRODUCE THEIR OWN
MEDIA OR ELECTRONIC FILES.
SECTION 18. STATE ABBREVIATIONS
.01 The following state abbreviations are to be used when developing the state code portion of address fields. This table provides state abbreviations only, and does not represent those states participating in the Combined Federal/State Filing Program.
State Code
--------------------------------------------------------------------
Alabama AL
Alaska AK
American Samoa AS
Arizona AZ
Arkansas AR
California CA
Colorado CO
Connecticut CT
Delaware DE
District of Columbia DC
Federated States
of Micronesia FM
Florida FL
Georgia GA
Guam GU
Hawaii HI
Idaho ID
Illinois IL
Indiana IN
Iowa IA
Kansas KS
Kentucky KY
Maine ME
Marshall Islands MH
Maryland MD
Massachusetts MA
Michigan MI
Minnesota MN
Mississippi MS
Missouri MO
Montana MT
Nebraska NE
Nevada NV
New Hampshire NH
New Jersey NJ
New Mexico NM
New York NY
North Carolina NC
North Dakota ND
Northern
Mariana Islands MP
Ohio OH
Oklahoma OK
Oregon OR
Pennsylvania PA
Puerto Rico PR
Rhode Island RI
South Carolina SC
South Dakota SD
Tennessee TN
Texas TX
Utah UT
Vermont VT
Virginia VA
Virgin Island VI
Washington WA
West Virginia WV
Wisconsin WI
Wyoming WY
.02 Filers must adhere to the city, state, and ZIP code format for U.S. addresses in the "B" Record. This also includes American Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the Virgin Islands.
.03 For foreign country addresses, filers may use a 40 position free format which should include city, province or state, postal code, and name of country in this order. This is allowable only if a "1" (one) appears in the Foreign Country Indicator Field of the "B" Record.
.04 When reporting APO/FPO addresses use the following format:
EXAMPLE:
Payee Name PVT Willard J. Doe
Mailing Address Company F, PSC Box 100
167 Infantry REGT
Payee City APO (or FPO)
/*/ Payee State AE, AA, or AP
Payee ZIP Code 098010100
/*/ AE is the designation for ZIPs beginning with 090-098, AA for ZIP 340, and AP for ZIPs 962-966.
SECTION 19. MAJOR PROBLEMS ENCOUNTERED
IRS/MCC encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may eliminate the need for IRS/MCC to return files for replacement. This may be important for those payers who have either had their files prepared by a service bureau (see Note) or who have purchased preprogrammed software packages. If a filer purchased a software package for a previous tax year, it may no longer be valid for reporting current tax year information returns. Following are some of the most frequently encountered problems with magnetic/electronic files submitted to IRS/MCC.
SOME OF THE PROBLEMS LISTED IN THE MAJOR PROBLEMS ENCOUNTERED MAY RESULT IN MEDIA BEING RETURNED FOR REPLACEMENT.
NOTE: IF FILERS MEET THE FILING REQUIREMENTS AND ENGAGE A SERVICE BUREAU TO PREPARE MEDIA ON THEIR BEHALF, THE FILERS SHOULD BE CAREFUL NOT TO REPORT DUPLICATE DATA WHICH MAY GENERATE PENALTY NOTICES.
1. DISCREPANCY BETWEEN IRS/MCC TOTALS AND TOTALS IN PAYER "C" RECORDS
The "C" Record is a summary record for a type of return for a given payer as reported in the "B" Records. IRS balances the total number of payees and payment amounts and compares them with totals in the "C" Records. Filers should verify the accuracy of the records because imbalances may necessitate return of files for replacement.
2. THE PAYMENT AMOUNT FIELDS IN THE "B" RECORD DO NOT CORRESPOND TO THE AMOUNT CODES IN THE "A" RECORD
If codes 2, 4, and 7 appear in the Amount Codes Field of the "A" Record, then the "B" Record must show payment amounts in only Fields 2, 4, and 7, right-justified and unused positions MUST BE zero (0) filled.
EXAMPLE: "A" RECORD 247bbbbbb -- ('b' denotes a blank)
(Pos. 23-31)
"B" RECORD 0000867599 -- (Payment Amount 2)
(Pos. 61-70)
0000709097 -- (Payment Amount 4)
(Pos. 81-90)
0000044985 -- (Payment Amount 7)
(Pos. 111-120)
3. BLANKS OR INVALID CHARACTERS APPEAR IN PAYMENT AMOUNT FIELDS IN THE "B" RECORD
Money amounts must be right-justified and zero (0) filled. DO NOT USE BLANKS.
4. INCORRECT TIN IN PAYER "A" RECORD
The Payer's TIN reported in positions 7-15 of the "A" Record must be correct in order for IRS/MCC to process the media. The TIN provided in the "A" Record should correspond with the name provided in the first payer name line.
5. BAD FORMAT
IRS/MCC receives data in prior year format. Be sure to use THE CURRENT REVENUE PROCEDURE (PUBLICATION 1220) for formatting data.
6. INCORRECT TAX YEAR IN THE PAYER "A" RECORD AND THE PAYEE "B" RECORD
The tax year in both the payee and payer record should reflect the year of the information that is being reported. Filers need to check their files to ensure that this information is correct.
7. INCORRECT REPORTING OF FORM W-2 INFORMATION TO IRS
Form W-2 information is submitted to SSA, and not to IRS/MCC. SSA has its own magnetic media reporting program and specifications for wage information, and the media containing Forms W-2 is submitted to SSA. Any media received at IRS/MCC that contains Form W-2 information will be returned to the filer. The local SSA office should be contacted for information concerning filing Forms W-2 on magnetic media.
8. EXCESSIVE WITHHOLDING CREDITS
Generally, for most information returns, other than Forms 1099-MISC, 1099-R, and W-2G, FEDERAL withholding amounts should not exceed 31 percent of the income reported. Validate the total reported in the withholding field against the total income reported.
9. INCORRECT FORMAT FOR TINS IN THE PAYEE "B" RECORD
A check of "B" records should be made to ensure the Taxpayer Identification Numbers (TINs) are formatted correctly. There should be nine numerics, no alphas, hyphens, commas, or blanks. Incorrect formatting of TINs may result in a penalty. (For penalty information, refer to the Penalty section of the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G.")
IRS/MCC contacts filers who have submitted payee data with missing TINs in an attempt to prevent erroneous notices. Payers/transmitters who submit data with missing TINs and have taken the required steps to obtain this information are encouraged to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact from IRS/MCC. This letter, however, will not prevent backup withholding notices (CP2100 and CP2100A Notices) or penalties for missing or incorrect TINs. (For penalty information, refer to the Penalty section of the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G.")
10. DISTRIBUTION CODES FOR FORM 1099-R REPORTED INCORRECTLY
Distribution Codes for Form 1099-R are being reported incorrectly or not being reported. See valid distribution codes for 1099-R in the Payee "B" Record layout.
11. INCORRECT RECORD TOTALS LISTED ON FORM 4804
The Combined Total Payee Records listed on the Form 4804 (Box 9) are used in the verification process of information returns. The figure in this box should be the total number of Payee "B" Records contained on the media submitted with the Form 4804. The figures on the Form 4804 are compared against the total number of Payee "B" Records processed on the media. Imbalances may necessitate the return of the files for replacement.
12. INVALID USE OF IRA/SEP INDICATOR
The IRA/SEP Indicator for Form 1099-R should be used only for the reporting of a distribution from an IRA or SEP. The total amount distributed from an IRA or SEP should be reported in Payment Amount Field 2 (IRA/SEP Distribution).
PART B. MAGNETIC MEDIA SPECIFICATIONS
SECTION 1. GENERAL
.01 The specifications contained in this part of the revenue procedure define the required format and contents of the records to be included in the magnetic media file.
.02 A provision is made in the "B" Records for Special Data Entries. These entries are optional. If the field is not utilized, enter blanks to maintain a fixed record length of 420 positions. 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 the state or local department of revenue for filing instructions. (Also refer to Part A, Sec. 16.)
(b) Contain information for the filer's own personal use and used at the discretion of the filer to include information related to each individual return. IRS/MCC will not use the information supplied in this field. The length of this field will vary depending on the type of return.
.03 Transmitters should be consistent in the use of recording codes and density on files. If the media does not meet these specifications, it could be returned to the transmitter for replacement. Filers are encouraged to submit a test prior to submitting the actual file. Contact IRS/MCC for further information at 304-263-8700.
.04 Use "K" Records only if the payer is an approved Combined Federal/State filer.
SECTION 2. TAPE SPECIFICATIONS
.01 IRS/MCC can process most magnetic tape files if the following specifications are followed:
(a) 9 track EBCDIC (Extended Binary Coded Decimal Interchange Code) with:
(1) Odd parity.
(2) A density of 1600 or 6250 CPI.
(3) If transmitters use UNISYS Series 1100, they must submit an interchange tape.
(b) 9 track ASCII (American Standard Coded Information Interchange) with:
(1) Odd parity.
(2) A density of 1600 or 6250 CPI.
Transmitters should be consistent in the use of recording codes and density on files.
.02 All compatible tape files must have the following characteristics: Type of tape--1/2-inch (12.7 mm) wide, computer-grade magnetic tape on reels of up to 2,400 feet (731.52 m) within the following specifications:
(a) Tape thickness: 1.0 or 1.5 mils and
(b) Reel diameter: 10 1/2-inch (26.67 cm), 8 1/2-inch (21.59 cm), 7-inch (17.78 cm), or 6-inch.
.03 The tape records defined in this revenue procedure may be blocked subject to the following:
(a) A block must not exceed 32,760 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's; however, the last block of the file may be filled with 9's or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item b above). The block length must be evenly divisible by 420.
(d) Records may not span blocks.
.04 Labeled or unlabeled tapes may be submitted.
.05 For the purposes of this revenue procedure the following must be used:
Tape Mark:
(a) Used to signify the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111 (8421).
(c) May follow the header label and precede and/or follow the trailer label.
.06 IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but MUST end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
SECTION 3. TAPE CARTRIDGE SPECIFICATIONS
.01 In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a) Must be IBM 3480, 3490, 3490E, or AS400 compatible.
(b) Must meet American National Standard Institute (ANSI) standards, and have the following characteristics:
(1) Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-inch in dimension.
(2) Magnetic tape will be chromium dioxide particle based 1/2-inch tape.
(3) Cartridges must be 18-track or 36-track parallel (See NOTE).
(4) Cartridges will contain 37,871 CPI or 75,742 CPI (characters per inch).
(5) Mode will be full function.
(6) The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
(7) Either EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) may be used.
.02 The tape cartridge records defined in this revenue procedure may be blocked subject to the following:
(a) A block MUST NOT exceed 32,760 tape positions.
(b) If the use of blocked records would result in a short block, all remaining positions of the block must be filled with 9's; however, the last block of the file may be filled with 9's or truncated. DO NOT PAD A BLOCK WITH BLANKS.
(c) All records, except the header and trailer labels, may be blocked or unblocked. A record may not contain any control fields or block descriptor fields which describe the length of the block or the logical records within the block. The number of logical records within a block (the blocking factor) must be constant in every block with the exception of the last block which may be shorter (see item b above). The block length must be evenly divisible by 420.
(d) Records may not span blocks.
.03 Tape cartridges may be labeled or unlabeled.
.04 For the purposes of this revenue procedure, the following must be used: Tape Mark:
(a) Used to signify the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111 (8421).
(c) May follow the header label and precede and/or follow the trailer label.
NOTE: FILERS SHOULD INDICATE ON THE EXTERNAL MEDIA LABEL AND TRANSMITTAL FORM 4804 WHETHER THE CARTRIDGE IS 36-TRACK OR 18-TRACK.
SECTION 4. 8MM (.315-INCH) TAPE CARTRIDGES
FOR TAX YEAR 1996, THE PROCESSING OF 8MM TAPE CARTRIDGE (ALSO REFERRED TO AS CASSETTE) AS AN ACCEPTABLE FORM OF MAGNETIC MEDIA IS OFFERED AS A PILOT PROGRAM FOR TRANSMITTERS WITH AS400 OPERATIONS SYSTEMS ONLY:
.01 IN MOST INSTANCES, IRS/MCC CAN PROCESS TAPE CARTRIDGES THAT MEET THE FOLLOWING SPECIFICATIONS:
(a) MUST MEET AMERICAN NATIONAL STANDARD INSTITUTE (ANSI) STANDARDS, AND HAVE THE FOLLOWING CHARACTERISTICS:
(1) 8MM (.315-INCH) TAPE CARTRIDGES WILL BE 2 1/2-INCH BY 3 3/4-INCH.
(2) MAGNETIC TAPE WILL BE CHROMIUM DIOXIDE PARTICLE BASED 8MM TAPE.
(3) MODE WILL BE FULL FUNCTION.
(4) COMPRESSED DATA IS NOT ACCEPTABLE.
(5) EITHER EBCDIC (EXTENDED BINARY CODED DECIMAL INTERCHANGE CODE) OR ASCII (AMERICAN STANDARD CODED INFORMATION INTERCHANGE) MAY BE USED. HOWEVER, IRS/MCC ENCOURAGES THE USE OF EBCDIC. THIS INFORMATION MUST APPEAR ON THE EXTERNAL MEDIA LABEL AFFIXED TO THE CARTRIDGE.
(6) A FILE MAY CONSIST OF MORE THAN ONE CARTRIDGE, HOWEVER, NO MORE THAN 250,000 DOCUMENTS MAY BE TRANSMITTED PER FILE OR PER CARTRIDGE. THE FILENAME, FOR EXAMPLE; IRSTAX WILL CONTAIN A THREE DIGIT EXTENSION. THE EXTENSION WILL INDICATE THE SEQUENCE OF THE CARTRIDGE WITHIN THE FILE 1 OF 3, 2 OF 3, AND 3 OF 3 AND WOULD APPEAR IN THE HEADER LABEL IRSTAX.001, IRSTAX.002, AND IRSTAX.003 ON EACH CARTRIDGE OF THE FILE.
.02 THE 8MM (.315-INCH) TAPE CARTRIDGE RECORDS DEFINED IN THIS REVENUE PROCEDURE MAY BE BLOCKED SUBJECT TO THE FOLLOWING:
(a) A BLOCK MUST NOT EXCEED 32,760 TAPE POSITIONS.
(b) IF THE USE OF BLOCKED RECORDS WOULD RESULT IN A SHORT BLOCK, ALL REMAINING POSITIONS OF THE BLOCK MUST BE FILLED WITH 9'S; HOWEVER, THE LAST BLOCK OF THE FILE MAY BE FILLED WITH 9'S OR TRUNCATED. DO NOT PAD A BLOCK WITH BLANKS.
(c) ALL RECORDS, EXCEPT THE HEADER AND TRAILER LABELS, MAY BE BLOCKED OR UNBLOCKED. A RECORD MAY NOT CONTAIN ANY CONTROL FIELDS OR BLOCK DESCRIPTOR FIELDS WHICH DESCRIBE THE LENGTH OF THE BLOCK OR THE LOGICAL RECORDS WITHIN THE BLOCK. THE NUMBER OF LOGICAL RECORDS WITHIN A BLOCK (THE BLOCKING FACTOR) MUST BE CONSTANT IN EVERY BLOCK WITH THE EXCEPTION OF THE LAST BLOCK WHICH MAY BE SHORTER (SEE ITEM B ABOVE). THE BLOCK LENGTH MUST BE EVENLY DIVISIBLE BY 420.
(d) 'COPY' OR 'SAVE' COMMAND MUST BE USED TO STORE DATA ON THE CARTRIDGE.
(e) EXTRANEOUS DATA FOLLOWING THE "F" RECORD WILL RESULT IN MEDIA BEING RETURNED FOR REPLACEMENT.
(f) RECORDS MAY NOT SPAN BLOCKS.
(g) NO MORE THAN 250,000 DOCUMENTS PER CARTRIDGE AND PER FILE.
.03 FOR FASTER PROCESSING, IRS/MCC ENCOURAGES TRANSMITTERS TO USE HEADER LABELED CARTRIDGES. IRSTAX MAY BE USED AS A SUGGESTED FILENAME.
.04 FOR THE PURPOSES OF THIS REVENUE PROCEDURE, THE FOLLOWING MUST BE USED:
TAPE MARK:
(a) USED TO SIGNIFY THE PHYSICAL END OF THE RECORDING ON TAPE.
(b) FOR EVEN PARITY, USE BCD CONFIGURATION 001111 (8421).
(c) MAY FOLLOW THE HEADER LABEL AND PRECEDE AND/OR FOLLOW THE TRAILER LABEL.
.05 IF EXTRANEOUS DATA FOLLOWS THE END OF THE FILE "F" RECORD, THE FILE MUST BE RETURNED FOR REPLACEMENT. THEREFORE, IRS/MCC ENCOURAGES TRANSMITTERS TO USE BLANK TAPE CARTRIDGES RATHER THAN CARTRIDGES PREVIOUSLY USED, IN THE PREPARATION OF DATA WHEN SUBMITTING INFORMATION RETURNS.
.06 IRS/MCC CAN ONLY READ ONE DATA FILE ON A TAPE. A DATA FILE IS A GROUP OF RECORDS WHICH MAY OR MAY NOT BEGIN WITH A TAPEMARK, BUT MUST END WITH A TRAILER LABEL. ANY DATA BEYOND THE TRAILER LABEL CANNOT BE READ BY IRS PROGRAMS.
SECTION 5. 5 1/4-INCH AND 3 1/2-INCH DISKETTE SPECIFICATIONS
.01 To be compatible, a diskette file must meet the following specifications:
(a) 5 1/4- or 3 1/2-inches in diameter.
(b) Data must be recorded in standard ASCII code. For 5 1/4-inch diskettes, data may be recorded using EBCDIC if the diskette is created on an IBM System 36.
(c) Records must be a fixed length of 420 bytes per record.
(d) Delimiter character commas (,) must not be used.
(e) Positions 419 and 420 of each record have been reserved for use as carriage return/line feed (cr/lf) characters if applicable.
(f) Filename of IRSTAX must be used. Do not enter any other data in this field. If a file will consist of more than one diskette, the filename IRSTAX will contain a three-digit extension. This extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named IRSTAX.001, the second diskette will be IRSTAX.002, etc.
(g) A diskette file may consist of multiple diskettes as long as the file naming conventions are followed.
(h) Diskettes must meet one of the following specifications:
Capacity Tracks Sides/Density Sector Size
1.44 mb 96tpi hd 512
1.44 mb 135tpi hd 512
1.2 mb 96tpi hd 512
720 kb 48tpi ds/dd 512
360 kb 48tpi ds/dd 512
320 kb 48tpi ds/dd 512
180 kb 48tpi ss/dd 512
160 kb 48tpi ss/dd 512
.02 IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files (See Note). If extraneous data follows the end of file "F" Record, the file must be returned for replacement.
.03 IRS/MCC prefers that 5 1/4- and 3 1/2-inch diskettes be created using MS-DOS; however, diskettes created using other operating systems may be acceptable.
NOTE: 3 1/2-INCH DISKETTES CREATED ON A SYSTEM 36 OR AS400 ARE NOT ACCEPTABLE.
IRS/MCC has equipment that can convert diskettes created under most operating systems to the appropriate MS-DOS format. IRS/MCC strongly recommends that transmitters submit a test file for 5 1/4- and 3 1/2-inch diskettes, especially if their data was not created using MS-DOS.
.04 Transmitters are encouraged to use high density diskettes. Low density diskettes are acceptable BUT must be formatted in low density.
.05 Transmitters should check media for viruses before submitting media to IRS/MCC.
SECTION 6. PAYER/TRANSMITTER "A" RECORD -- GENERAL FIELD DESCRIPTIONS
.01 The Payer/Transmitter "A" Record identifies the payer and transmitter of the magnetic media file and provides parameters for the succeeding Payee "B" Records. IRS computer programs rely on the absolute relationship between the parameters and data fields in the "A" Record and the data fields in the "B" Records to which they apply.
.02 The number of "A" Records depends on the number of payers and the different types of returns being reported. The payment amounts for one payer and for one type of return should be consolidated under one "A" Record if submitted ON THE SAME FILE.
.03 Do not submit separate "A" Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one "A" Record, not three separate "A" Records. For "B" Records that do not contain payment amounts for all three amount codes, enter zeros for those which have no payment to be reported.
.04 The first record on the file must be an "A" Record. A transmitter may include "B" Records for more than one payer on a tape or diskette. However, each GROUP of "B" Records must be preceded by an "A" Record and followed by an End of Payer "C" Record. A single tape or diskette may contain different types of returns but the types of returns MUST NOT BE intermingled. A separate "A" Record is required for each payer and each type of return being reported.
.05 ALL RECORDS MUST BE A FIXED LENGTH OF 420 POSITIONS.
.06 An "A" Record may be blocked with "B" Records, however, the initial record on a file must be an "A" Record. IRS/MCC will accept an "A" Record after a "C" Record.
.07 Do not begin any record at the end of a block or diskette and continue the same record into the next block.
.08 All alpha characters entered in the "A" Record must be upper-case.
.09 When filing Form 1098, Mortgage Interest Statement, the "A" Record will reflect the name of the recipient of the interest referred to as the payer in these instructions. The "B" Record will reflect the individual paying THE INTEREST (borrower/payer of record) AND THE amount paid.
NOTE: For ALL fields marked REQUIRED, a transmitter must provide the information described under Description and Remarks. For fields NOT MARKED REQUIRED, a transmitter must allow for the field, but may be instructed to enter BLANKS or zeros in the indicated media position(s) and for the indicated length. All records are now a fixed length of 420 positions.
Record Name: Payer/Transmitter "A" Record
Field
Position Field Title Length Description and Remarks
-------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "A."
2-3 Payment Year 2 REQUIRED. Enter "96" (unless
reporting prior year data).
4-6 Reel Sequence 3 The reel sequence number is
Number incremented by 1 for each tape or
diskette on the file starting
with 001. The transmitter may
enter blanks or zeros in this
field. IRS/MCC bypasses this
information. Indicate the proper
sequence on the external media
label.
7-15 Payer's TIN 9 REQUIRED. Must be the valid
nine-digit Taxpayer
Identification Number assigned to
the payer. DO NOT ENTER BLANKS,
HYPHENS, OR ALPHA CHARACTERS. All
zeros, ones, twos, etc., will
have the effect of an incorrect
TIN. For foreign entities that
are not required to have a TIN,
this field may be blank. However,
the Foreign Entity Indicator,
position 49 of the "A" Record,
should be set to "1" (one).
16-19 Payer Name 4 NOT A REQUIRED FIELD. The Payer
Control Name Control can be obtained only
from the mail label on the
Package 1099 that is mailed to
most payers each December. To
distinguish between Package 1099
and the Magnetic Media Reporting
(MMR) Package, the Package 1099
contains instructions for paper
filing only, and the mail label
on the package contains a four
(4) character name control. The
MMR Package contains instructions
for filing magnetically or
electronically. The mail label
DOES NOT contain a name control.
Names of less than four (4)
characters should be
left-justified, filling the
unused positions with blanks. If
a Package 1099 has not been
received or the Payer Name
Control is unknown, this field
must be blank filled.
20 Last Filing 1 Enter a "1" (one) if this is the
Indicator last year the payer will file,
otherwise, ENTER BLANK. Use this
indicator if the payer will not
be filing information returns
under this payer name and TIN in
the future either magnetically,
electronically, or on paper.
21 Combined Federal/ 1 REQUIRED for the Combined
State Filer Federal/State Filing Program.
Enter "1" (one) if participating
in the Combined Federal/State
Filing Program, otherwise, enter
blank. Refer to Part A, Sec. 16,
for further information. Forms
1098, 1099-A, 1099-B, 1099-C,
1099-S, and W-2G cannot be filed
under this program.
22 Type of Return 1 REQUIRED. Enter the appropriate
code from the table below:
TYPE OF RETURN CODE
1098 3
1099-A 4
1099-B B
1099-C 5
1099-DIV 1
1099-G F
1099-INT 6
1099-MISC A
1099-OID D
1099-PATR 7
1099-R 9
1099-S S
5498 L
W-2G W
23-31 Amount Codes 9 REQUIRED. Enter the appropriate
amount codes for the type of
return being (See Note) reported.
Generally, for each amount code
entered in this field, a
corresponding payment amount must
appear in the Payee "B" Record.
IN MOST CASES, THE BOX NUMBERS ON
PAPER INFORMATION RETURNS
CORRESPOND WITH THE AMOUNT CODES
USED TO FILE
MAGNETICALLY/ELECTRONICALLY.
HOWEVER, IF DISCREPANCIES OCCUR,
THIS REVENUE PROCEDURE GOVERNS.
EXAMPLE OF AMOUNT CODES:
If position 22 of the Payer/Transmitter "A" Record is "A"
(for 1099-MISC) and positions 23-31 are "1247bbbbb", this
indicates the payer is reporting any or all four payment
amounts (1247) in all of the following "B" Records. (IN
THIS EXAMPLE, "B" DENOTES BLANKS IN THE DESIGNATED
POSITIONS. DO NOT ENTER THE LETTER 'B'.)
THE FIRST payment amount field will represent rents;
THE SECOND will represent royalties;
THE THIRD will be all "0" (zeros);
THE FOURTH will represent federal income tax withheld;
THE FIFTH AND SIXTH will be all "0" (zeros);
THE SEVENTH will represent nonemployed compensation;
and
THE EIGHTH AND NINTH will be all "0" (zeros).
Enter the amount codes in ASCENDING SEQUENCE (i.e.,
1247bbbbb, left justify information, and fill unused
positions with blanks. For further clarification of the
amount codes, contact IRS/MCC. (IN THIS EXAMPLE, "B"
DENOTES BLANKS IN THE DESIGNATED POSITIONS. DO NOT ENTER
THE LETTER 'B'.)
NOTE: A TYPE OF RETURN AND AN AMOUNT CODE MUST BE PRESENT IN EVERY PAYER "A" RECORD EVEN IF NO MONEY AMOUNTS ARE BEING REPORTED. FOR A DETAILED EXPLANATION OF THE INFORMATION TO BE REPORTED IN EACH AMOUNT CODE, REFER TO THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G."
FORM 1098 -- Amount Codes For Reporting Mortgage
Mortgage Interest Statement Interest Received From Payers/Borrowers
(Payer of Record) on Form 1098:
AMOUNT
CODE AMOUNT TYPE
1 Mortgage interest received
from payer(s) borrower(s)
2 Points paid on purchase of
principal residence
3 Refund of overpaid interest
FORM 1099-A -- Amount Codes For Reporting the Acquisition or
Acquisition or Abandonment Abandonment of Secured Property on
of Secured Property (See Form 1099-A:
NOTE 1)
AMOUNT
CODE AMOUNT TYPE
2 Balance of principal
outstanding
4 Fair market value of property
NOTE 1: IF, IN THE SAME CALENDAR YEAR, A DEBT IS CANCELED IN CONNECTION WITH THE ACQUISITION OR ABANDONMENT OF SECURED PROPERTY AND THE FILER WOULD BE REQUIRED TO FILE BOTH FORMS 1099-A AND 1099-C (CANCELLATION OF DEBT) FOR ONE DEBTOR, THE FILER IS REQUIRED TO FILE FORM 1099-C ONLY. SEE THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR FURTHER INFORMATION ON COORDINATION WITH FORM 1099-C.
FORM 1099-B Amount Codes For Reporting Payments on Form 1099-B:
Proceeds From Broker and
Barter Exchange Transaction
AMOUNT
CODE AMOUNT TYPE
2 Stocks, bonds, etc. (For
forward contracts, See NOTE 1)
3 Bartering (Do not report
negative amounts.)
4 Federal income tax withheld
(backup withholding) (Do not
report negative amounts.)
6 Profit or (loss) realized on
Closed Regulated Futures or
Foreign Currency Contracts in
1996 (See NOTE 2).
7 Unrealized profit or (loss) on
open contracts -- 12/31/95
(See NOTE 2).
8 Unrealized profit or (loss) on
open contracts -- 12/31/96
(See NOTE 2).
9 Aggregate profit or (loss)
(See NOTE 2).
NOTE 1: THE PAYMENT AMOUNT FIELD ASSOCIATED WITH AMOUNT CODE 2 MAY BE USED TO REPRESENT A LOSS FROM A CLOSING TRANSACTION ON A FORWARD CONTRACT. REFER TO THE "B" RECORD -- GENERAL FIELD DESCRIPTIONS, PAYMENT AMOUNT FIELDS, FOR INSTRUCTIONS ON REPORTING NEGATIVE AMOUNTS.
NOTE 2: PAYMENT AMOUNT FIELDS 6, 7, 8, AND 9 ARE TO BE USED FOR THE REPORTING OF REGULATED FUTURES OR FOREIGN CURRENCY CONTRACTS.
FORM 1099 -- Amount Codes For Reporting Cancellation of Debt on
C -- Cancellation of Debt Form 1099-C:
(See NOTE 1)
AMOUNT
CODE AMOUNT TYPE
2 Amount of debt canceled (See
NOTE 2)
3 Interest included in Amount
Code 2
4 Penalties, fines, or
administrative costs included
in Amount Code 2
7 Fair market value of property
(See NOTE 3)
NOTE 1: IF, IN THE SAME CALENDAR YEAR, A DEBT IS CANCELED IN CONNECTION WITH THE ACQUISITION OR ABANDONMENT OF SECURED PROPERTY FOR ONE DEBTOR AND THE FILER WOULD BE REQUIRED TO FILE BOTH FORMS 1099-C AND 1099-A (ACQUISITION OR ABANDONMENT OF SECURED PROPERTY) THE FILER IS REQUIRED TO FILE FORM 1099-C ONLY. SEE THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR FURTHER INFORMATION ON COORDINATION WITH FORM 1099-A.
NOTE 2: A DEBT IS ANY AMOUNT OWED TO THE DEBTOR INCLUDING PRINCIPAL, INTEREST, PENALTIES, ADMINISTRATIVE COSTS, AND FINES, TO THE EXTENT THEY ARE INDEBTEDNESS UNDER SECTION 61(a)(12). THE AMOUNT OF DEBT DISCHARGED OR CANCELED MAY BE ALL OR ONLY PART OF THE TOTAL AMOUNT OWED. SEE THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR FURTHER INFORMATION.
NOTE 3: AMOUNT CODE 7 WILL BE USED ONLY IF A COMBINED FORM 1099-A AND 1099-C IS BEING FILED. SEE THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR FURTHER INFORMATION ON REPORTING THE FAIR MARKET VALUE OF PROPERTY AND COORDINATION WITH FORM 1099-A.
FORM 1099 -- Amount Codes For Reporting Payments on Form
DIV -- Dividends and 1099-DIV:
Distributions
AMOUNT
CODE AMOUNT TYPE
1 Gross dividends and other
distributions on stock (See
NOTE)
2 Ordinary dividends (See NOTE)
3 Capital gain distributions
(See NOTE)
4 Nontaxable distributions (if
determinable) (See NOTE)
5 Investment expenses (See NOTE)
6 Federal income tax withheld
(backup withholding)
7 Foreign tax paid
8 Cash liquidation distributions
9 Noncash liquidation
distributions (show fair
market value)
NOTE: AMOUNT CODE 1 MUST BE PRESENT (UNLESS THE PAYER IS USING AMOUNT CODES 8 OR 9 ONLY) AND MUST EQUAL THE SUM OF AMOUNTS REPORTED FOR AMOUNT CODES 2, 3, 4, AND 5. IF AN AMOUNT IS PRESENT FOR AMOUNT CODE 1, THERE MUST BE AN AMOUNT PRESENT FOR AMOUNT CODES 2-5 AS APPLICABLE.
FORM 1099-G -- Amount Codes For Reporting Payments on Form 1099-G:
Certain Government Payments
AMOUNT
CODE AMOUNT TYPE
1 Unemployment compensation
2 State or local income tax
refunds, credits, or offsets
4 Federal income tax withheld
(backup withholding)
6 Taxable grants
7 Agriculture payments
FORM 1099 -- Amount Codes For Reporting Payments on Form
INT -- Interest Income 1099-INT:
AMOUNT
CODE AMOUNT TYPE
1 Interest income not included
in Amount Code 3
2 Early withdrawal penalty
3 Interest on U.S. Savings Bonds
and Treasury obligations
4 Federal income tax withheld
(backup withholding)
5 Foreign tax paid
FORM 1099 -- Amount Codes For Reporting Payments on Form
MISC -- Miscellaneous 1099-MISC:
Income
AMOUNT
CODE AMOUNT TYPE
1 Rents (See NOTE 1)
2 Royalties (See NOTE 2)
3 Other income
4 Federal income tax withheld
(backup withholding and
withholding on payments of
Indian gaming profits)
5 Fishing boat proceeds
6 Medical and health care
payments
7 Nonemployed compensation or
crop insurance proceeds (See
NOTE 3)
8 Substitute payments in lieu of
dividends or interest
9 Excess golden parachute
payments
(FILERS: SEE NOTE 4)
NOTE 1: IF REPORTING THE DIRECT SALES INDICATOR ONLY, USE TYPE OF RETURN CODE A FOR 1099-MISC IN POSITION 22, AND AMOUNT CODE 1 IN POSITION 23 OF THE PAYER "A" RECORD. ALL PAYMENT AMOUNT FIELDS IN THE PAYEE "B" RECORD WILL CONTAIN ZEROS.
NOTE 2: DO NOT REPORT TIMBER ROYALTIES UNDER A "PAY-AS-CUT" CONTRACT; THESE MUST BE REPORTED ON FORM 1099-S.
NOTE 3: AMOUNT CODE 7 IS NORMALLY USED TO REPORT NONEMPLOYED COMPENSATION. HOWEVER, AMOUNT CODE 7 MAY ALSO BE USED TO REPORT CROP INSURANCE PROCEEDS. SEE POSITIONS 4-5 OF THE "B" RECORD FOR INSTRUCTIONS. IF NONEMPLOYED COMPENSATION AND CROP INSURANCE PROCEEDS ARE BEING PAID TO THE SAME PAYEE, A SEPARATE "B" RECORD FOR EACH TRANSACTION IS REQUIRED.
NOTE 4: FOR THE CONVENIENCE OF THE PAYER, THE SPECIAL DATA ENTRIES FIELD IN THE PAYEE "B" RECORD MAY BE USED TO REPORT STATE AND LOCAL INCOME TAX WITHHELD. THIS INFORMATION DOES NOT NEED TO BE REPORTED TO IRS.
FORM 1099-OID -- Amount For Reporting Payments on Form
Codes Original Issue 1099-OID:
Discount
AMOUNT
CODE AMOUNT TYPE
1 Original issue discount for
1996
2 Other periodic interest
3 Early withdrawal penalty
4 Federal income tax withheld
(backup withholding)
FORM 1099-PATR -- Amount For Reporting Payments on Form
Codes Taxable Distributions 1099-PATR:
Received From Cooperatives
AMOUNT
CODE AMOUNT TYPE
1 Patronage dividends
2 Nonpatronage distributions
3 Per-unit retain allocations
4 Federal income tax withheld
(backup withholding)
5 Redemption of nonqualified
notices and retain allocations
PASS-THROUGH CREDITS (See
NOTE)
6 For fliers' use
7 Energy investment credit
8 Jobs credit
9 Patron's Alternative Minimum
Tax (AMT) Adjustment
NOTE: AMOUNT CODES 6, 7, AND 8 ARE RESERVED FOR THE PATRON'S SHARE OF UNUSED CREDITS THAT THE COOPERATIVE IS PASSING THROUGH TO THE PATRON. OTHER CREDITS, SUCH AS THE INDIAN EMPLOYMENT CREDIT MAY BE REPORTED IN AMOUNT CODE 6. THE TITLE OF THE CREDIT REPORTED IN AMOUNT CODE 6 SHOULD BE REPORTED IN THE SPECIAL DATA ENTRIES FIELD IN THE PAYEE "B" RECORD. THE AMOUNTS SHOWN FOR AMOUNT CODES 6, 7, 8, AND 9 MUST BE REPORTED TO THE PAYEE. THESE AMOUNT CODES AND THE SPECIAL DATA ENTRIES FIELD ARE FOR THE CONVENIENCE OF THE FILER. THIS INFORMATION IS NOT NEEDED BY IRS/MCC.
FORM 1099-R -- Amount Codes For Reporting Payments on Form 1099-R:
Distributions From
Pensions, Annuities,
Retirement or Profit-Sharing
Plans, IRAs, Insurance
Contracts, etc. (See NOTE 1)
AMOUNT
CODE AMOUNT TYPE
1 Gross distribution (See NOTE
2)
2 Taxable amount (See NOTE 3)
3 Capital gain (included in
Amount Code 2)
4 Federal income tax withheld
(See NOTE 4)
5 Employee contributions or
insurance premiums
6 Net unrealized appreciation in
employers' securities
8 Other
9 Total employee contributions
NOTE 1: ADDITIONAL INFORMATION MAY BE REQUIRED IN THE "B" RECORD. REFER TO POSITIONS 44 THROUGH 48 OF THE "B" RECORD.
NOTE 2: IF THE PAYMENT SHOWN FOR AMOUNT CODE 1 IS A TOTAL DISTRIBUTION, ENTER A "1" (ONE) IN POSITION 47 OF THE "B" RECORD. AN AMOUNT MUST BE SHOWN IN AMOUNT FIELD 1.
NOTE 3: IF A DISTRIBUTION IS A LOSS, DO NOT ENTER A NEGATIVE AMOUNT. FOR EXAMPLE, IF STOCK IS DISTRIBUTED BUT THE VALUE IS LESS THAN THE EMPLOYEE'S AFTER-TAX CONTRIBUTIONS, ENTER THE VALUE OF THE STOCK IN AMOUNT CODE 1, ENTER "0" (ZERO) IN AMOUNT CODE 2, AND ENTER THE EMPLOYEE'S CONTRIBUTIONS IN AMOUNT CODE 5. IF THE TAXABLE AMOUNT CANNOT BE DETERMINED, ENTER A "1" (ONE) IN POSITION 48 OF THE "B" RECORD. IF REPORTING AN IRA/SEP DISTRIBUTION, GENERALLY INCLUDE THE AMOUNT OF THE DISTRIBUTION IN THE TAXABLE AMOUNT (PAYMENT AMOUNT FIELD 2, POSITIONS 61-70) AND ENTER A "1" (ONE) IN THE IRA/SEP INDICATOR FIELD (POSITION 44). A "1" (ONE) MAY BE ENTERED IN THE TAXABLE AMOUNT NOT DETERMINED INDICATOR FIELD (POSITION 48) OF THE PAYEE "B" RECORD, BUT THE AMOUNT OF THE DISTRIBUTION MUST STILL BE REPORTED IN PAYMENT AMOUNT FIELDS 1 AND 2. SEE THE EXPLANATION FOR BOX 2A OF FORM 1099-R IN THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR MORE INFORMATION ON REPORTING THE TAXABLE AMOUNT.
NOTE 4: SEE THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR INFORMATION CONCERNING FEDERAL INCOME TAX WITHHELD FOR FORM 1099-R.
NOTE: FOR PAYERS WHO WISH TO REPORT STATE OR LOCAL INCOME TAX, SEE PART B, SECTION 7 (6) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-R.
FORM 1099-S -- Amount Codes For Reporting Payments on Form 1099-S:
Proceeds From Real
Estate Transactions AMOUNT
CODE AMOUNT TYPE
2 Gross proceeds (See NOTE)
5 Buyer's part of real estate
tax
NOTE: INCLUDE PAYMENTS OF TIMBER ROYALTIES MADE UNDER A "PAY-AS-CUT" CONTRACT, REPORTABLE UNDER SECTION 6050N. IF TIMBER ROYALTIES ARE BEING REPORTED, ENTER "TIMBER" IN THE DESCRIPTION FIELD OF THE "B" RECORD. FOR MORE INFORMATION, SEE ANNOUNCEMENT 90-129, 1990-48 I.R.B. 10.
FORM 5498 -- Amount Codes For Reporting Payments on Form 5498:
Individual Retirement
Arrangement Information
(See NOTE) AMOUNT
CODE AMOUNT TYPE
1 Regular IRA contributions made
in 1996 and 1997 for 1996.
2 Rollover IRA contributions
3 Life insurance cost included
in Amount Code 1
4 Fair market value of the
account
NOTE: FOR INFORMATION REGARDING INHERITED IRAs, REFER TO THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" AND REV. PROC. 89-52, 1989-2 C.B. 632. BENEFICIARY INFORMATION MUST BE GIVEN IN THE PAYEE NAME LINE FIELD OF THE "B" RECORD.
IF REPORTING IRA CONTRIBUTIONS FOR A DESERT STORM/SHIELD PARTICIPANT FOR OTHER THAN 1996 OR AN OPERATIONS JOINT ENDEAVOR (BOSNIA REGION) PARTICIPANT, ENTER "DS," FOR DESERT STORM OR "JE" OF JOINT ENDEAVOR, THE YEAR FOR WHICH THE CONTRIBUTION WAS MADE, AND THE AMOUNT OF THE CONTRIBUTION IN THE SPECIAL DATA ENTRIES FIELD OF THE "B" RECORD. DO NOT ENTER THE CONTRIBUTIONS IN AMOUNT CODE 1.
FOR INFORMATION CONCERNING DESERT STORM/SHIELD PARTICIPANT REPORTING, REFER TO THE 1994 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G," OR NOTICE 91-17, 1991-1 C.B. 319. THE INSTRUCTIONS FOR FILING FORM 5498 FOR DESERT STORM/SHIELD PARTICIPANTS WILL ALSO APPLY TO PARTICIPANTS OF OPERATION JOINT ENDEAVOR OF THE BOSNIA REGION.
FORM W-2G -- Amount Codes For Reporting Payments on Form W-2G:
Certain Gambling
Winnings
AMOUNT
CODE AMOUNT TYPE
1 Gross winnings
2 Federal income tax withheld
3 State income tax withheld (See
NOTE)
7 Winnings from identical wagers
NOTE: STATE INCOME TAX WITHHELD IS ADDED FOR THE CONVENIENCE OF THE PAYER BUT NEED NOT BE REPORTED TO IRS/MCC.
32 Test Indicator 1 REQUIRED. Enter "T" if this is a TEST
file, otherwise enter a blank.
33 Service Bureau 1 Enter "1" (one) if a service was used
to develop and/or transmit files,
Indicator otherwise, ENTER BLANK. See
Part A, Sec. 17 for the definition of
service bureau.
34-41 Blank 8 ENTER BLANKS.
42-43 Magnetic Tape 2 REQUIRED for magnetic tape/tape
Filer Indicator cartridge filers ONLY. ENTER THE
LETTERS "LS" (in UPPERCASE ONLY). Use
of this field by filers using other
types of media will be acceptable but
is not required.
44-48 Transmitter 5 REQUIRED. Enter the five character
Control Code alpha/numeric Transmitter Control Code
(TCC) assigned by IRS/MCC. A TCC must be
obtained to file data on this program.
DO NOT ENTER MORE THAN ONE TCC PER
FILE.
49 Foreign Entity 1 Enter a "1" (one) if the payer is a
Indicator foreign entity and income is paid by
the corporation to a U.S. resident. If
the payer is not a foreign entity,
enter a blank (See NOTE).
NOTE: IF PAYERS ERRONEOUSLY REPORT ENTITIES AS FOREIGN, THEY MAY BE SUBJECT TO A PENALTY FOR PROVIDING INCORRECT INFORMATION TO IRS. THEREFORE, PAYERS MUST BE SURE TO CODE ONLY THOSE RECORDS AS FOREIGN ENTITIES THAT SHOULD BE CODED.
50-89 First Payer 40 REQUIRED. Enter the name of the payer
Name Line whose TIN appears in positions 7-15 of
the "A" Record. Any extraneous
information must be deleted. Left
justify information, and fill unused
positions with blanks. (Filers should
not enter a transfer agent's name in
this field. Any transfer agent's name
should appear in the Second Payer Name
Line Field.)
NOTE: WHEN REPORTING FORM 1098, MORTGAGE INTEREST STATEMENT, THE "A" RECORD WILL REFLECT THE NAME AND TIN OF THE RECIPIENT OF THE INTEREST/THE FILER OF FORM 1098 (THE PAYER). THE "B" RECORD WILL REFLECT THE INDIVIDUAL PAYING THE INTEREST (THE PAYER OF RECORD) AND THE AMOUNT PAID. FOR FORM 1099-S, THE "A" RECORD WILL REFLECT THE PERSON RESPONSIBLE FOR REPORTING THE TRANSACTION (THE FILER OF FORM 1099-S) AND THE "B" RECORD WILL REFLECT THE SELLER/TRANSFEROR.
90-129 Second Payer 40 If the Transfer (or Paying) Agent
Name Line Indicator (position 130) contains a "1"
(one), this field must contain the name
of the transfer (or paying) agent. If
the indicator contains a "0" (zero),
this field may contain either a
continuation of the First Payer Name
Line or blanks. Left justify
information and fill unused positions
with blanks.
130 Transfer Agent 1 REQUIRED. Identifies the entity in the
Indicator Second Payer Name Line Field. (See Part
A, Sec. 17 for a definition of transfer
agent.)
CODE MEANING
1 The entity in the Second Payer
Name Line Field is the
transfer (or paying) agent.
0 (zero) The entity shown is not the
transfer (or paying) agent
(i.e., the Second Payer Name
Line Field contains either a
continuation of the First
Payer Name Line Field or
blanks).
131-170 Payer Shipping 40 REQUIRED. If the Transfer Agent
Address Indicator in position 130 is a "1"
(one), enter the shipping address of
the transfer (or paying) agent.
Otherwise, enter the ACTUAL
shipping address of the payer. The
street address should include number,
street, apartment or suite number (or
P.O. Box if mail is not delivered to
street address). Left justify
information, and fill unused positions
with blanks.
171-210 Payer City, 40 REQUIRED. If the Transfer Agent
State, and ZIP Indicator in position 130 is a "1"
Code (one), enter the city, town, or post
office, state abbreviation and ZIP Code
of the transfer agent. Otherwise, enter
the city, town, or post office, state,
and ZIP Code of the payer. Left justify
information, and fill unused positions
with blanks.
211-290 Transmitter 80 REQUIRED if the payer and the
Name transmitter are not the same. Enter the
name of the transmitter in the manner
in which it is used in normal business.
The name of transmitter must be
reported in the same manner throughout
the entire file. Left justify
information, and fill unused positions
with blanks. If the payer and
transmitter are the same, this field
may be blank.
291-330 Transmitter 40 REQUIRED if the payer and transmitter
Mailing Address are not the same. Enter the mailing
address of the transmitter. Street
address should include number, street,
apartment or suite number (or P.O. Box
if mail is not delivered to street
address). Left justify information, and
fill unused positions with blanks. If
the payer and transmitter are the same,
this field may be blank.
331-370 Transmitter 40 REQUIRED if the payer and transmitter
City, State, are not the same. Enter the city, town,
and ZIP Code or post office, state, and ZIP Code of
the transmitter. Left justify
information and fill unused positions
with blanks. If the payer and
transmitter are the same, this field
may be blank.
371-418 Blank 48 ENTER BLANKS.
419-420 Blank 2 Enter blanks or Carnage Return/Line
Feed (CR/LF).
SECTION 7. PAYER/TRANSMITTER "A" RECORD -- RECORD LAYOUT
Reel Payer Last
Record Payment Sequence Payer's Name Filing
Type Year Number TIN /*/ Control /*/ Indicator
---------------------------------------------------------------
1 2-3 4-6 7-15 16-19 20
Combined Type Amount Test Service
Federal/State of Codes Indicator Bureau
Filer Return Indicator
-------------------------------------------------------
21 22 23-31 32 33
Magnetic First Second
Blank Tape Transmitter Foreign Payer Payer
Filer Control Entity Name Name
Indicator Code Indicator Line /*/ Line /*/
-------------------------------------------------------------------
34-41 42-43 44-48 49 50-89 90-129
Transfer Payer Payer City Transmitter
Agent Shipping State And Transmitter Mailing
Indicator Address /*/ Zip Code /*/ Name Address
------------------------------------------------------------------
130 131-170 171-210 211-290 291-330
Transmitter Blank
City, State, Blank or
and Zip Code CR/LF
-----------------------------------------
331-370 371-418 419-420
NOTE: WHEN REPORTING FORM 1098, MORTGAGE INTEREST STATEMENT, THE "A" RECORD WILL REFLECT THE NAME AND TIN OF THE RECIPIENT OF THE INTEREST (THE PAYER). FOR FORM 1099-S, THE "A" RECORD WILL REFLECT THE PERSON RESPONSIBLE FOR REPORTING THE TRANSACTION.
SECTION 8. PAYEE "B" RECORD -- GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUTS
.01 The "B" Record contains the payment information from the information returns. When filing information returns, the format for the "B" Records will remain constant and is a fixed length of 420 positions. The record layout for positions 1 through 321 is the same for all "B" Records. Positions 322 through 420 vary for Forms 1099-A, 1099-B, 1099-C. 1099-OID, 1099-S, and W-2G to accommodate variations within these forms. In the "A" Record, the amount codes that appear in tape or diskette positions 23 through 31 will be left-justified and filled with blanks. In the "B" Record, the filer must allow for all nine Payment Amount Fields. For those fields not used, enter "O's" (zeros). For example, a payer reporting on Form 1099-MISC, should ENTER "A" in tape position 22 of the "A" Record, Type of Return. If reporting payments for Amount Codes 1, 2, 4, and 7, the payer would report media positions 23 through 31 of the "A" Record as "1247bbbbb." (In this example, "b" denotes blanks. Do not enter the letter 'b'.) In the "B" Record:
POSITIONS 51 THROUGH 60 for Payment Amount 1 will represent Rents.
POSITIONS 61-70 for Payment Amount 2 will represent Royalties.
POSITIONS 71-80 for Payment Amount 3 will be "0's" (zeros).
POSITIONS 81-90 for Payment Amount 4 will represent Federal income tax withheld.
POSITIONS 91-110 for Payment Amounts 5 and 6 will be "0's" (zeros).
POSITIONS 111-120 for Payment Amount 7 will represent Non-employee compensation.
POSITIONS 121-140 Amounts 8 and 9 will be "0's" (zeros).
.02 The following specifications include a field in the payee records called "Name Control" in which the first four characters of the payee's surname are to be entered by the filer.
.03 If filers are unable to determine the first four characters of the surname, the Name Control Field may be left blank. Compliance with the following will facilitate IRS computer programs in generating the name control:
(a) The surname of the payee whose TIN is shown in the "B" Record should always appear first. If, however, the records have been developed using the first name first, the filer must leave a blank space between the first and last names.
(b) In the case of multiple payees, only the surname of the payee whose TIN (SSN or EIN) is shown in the "B" Record must be present in the First Payee Name Line. Surnames of any other payees may be entered in the Second Payee Name Line.
.04 See Part A, Sec. 14 for further information concerning Taxpayer Identification Numbers (TINs).
.05 A field is also provided in these specifications for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries Field, therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer's option to use the Special Data Entry Field. If this field is coded, it will not affect the processing of the "B" Records.
.06 Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A, Sec. 16, in order to participate in this program. Forms 1098, 1099-A, 1099-B, 1099-C, 1099-S, and W-2G cannot be filed under the Combined Federal/State Filing Program.
.07 All alpha characters entered in the "B" Record must be uppercase.
.08 DO NOT USE DECIMAL POINTS (.) to indicate dollars and cents. Ten dollars must appear as 0000001000 in the payment amount field.
.09 IRS strongly encourages transmitters to review the data for accuracy before submission to prevent issuance of erroneous notices. Transmitters should be especially careful that the names, TINs, account numbers, types of income, and income amounts are correct.
.10 When reporting Form 1098, Mortgage Interest Statement, the "A" Record will reflect the name and TIN of the recipient of the interest, the filer of the Form 1098 (the payer). The "B" Record will reflect the individual paying the interest (borrower/payer of record) and the amount paid. For Form 1099-S, the "A" Record will reflect the person responsible for reporting the transaction (the filer of the Form 1099-S) and the "B" Record will reflect the seller/transferor.
NOTE: FOR ALL FIELDS MARKED REQUIRED, THE TRANSMITTER MUST PROVIDE THE INFORMATION DESCRIBED UNDER DESCRIPTION AND REMARKS. FOR THOSE FIELDS NOT MARKED REQUIRED, THE TRANSMITTER MUST ALLOW FOR THE FIELD, BUT MAY BE INSTRUCTED TO ENTER BLANKS OR ZEROS IN THE INDICATED POSITION(S) AND FOR THE INDICATED LENGTH. ALL RECORDS ARE A FIXED LENGTH OF 420 POSITIONS.
Record Name: Payee "B" Record
Field
Position Field Title Length Description and Remarks
-----------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "B."
2-3 Payment Year 2 REQUIRED. Enter "96" (unless
reporting prior year data).
4-5 Document 2 REQUIRED for Forms 1099-G,
Specific/ 1099-MISC, 1099-R and W-2G.
Distribution For all other forms, or if not
Code used, enter blanks.
Tax Year of Refund FOR FORM 1099-G, use only for
(FORM 1099-G ONLY) reporting the tax year for which
the /*/ refund, credit, or
offset (Amount Code 2) was
issued. Enter in position 4;
position 5 must be blank. If the
refund, credit, or offset is not
attributable to income from a
trade or business, enter the
numeric year from the table
below for which the refund,
credit, or offset was issued
(e.g., for 1995, enter 5). If
the refund, credit or offset is
exclusively attributable to
income from a trade or business
and is not of general
application, enter the ALPHA
equivalent of the year from the
table below (e.g., for 1995,
enter E).
CODE FOR TAX YEAR
WHICH REFUND WAS ISSUED
TAX YEAR /*/ CODE /*/ CODE FOR
FOR WHICH FOR TRADE/BUSINESS
REFUND WAS GENERAL REFUND (ALPHA
ISSUED REFUND EQUIVALENT)
1991 1 A
1992 2 B
1993 3 C
1994 4 D
1995 5 E
1986 6 F
1987 7 G
1988 8 H
1989 9 I
1990 0 J
/*/ BE SURE THE DISTRIBUTION CODE REFLECTS THE TAX YEAR FOR WHICH THE REFUND WAS MADE, NOT THE TAX YEAR OF THE FORM 1099-G.
Crop Insurance Proceeds FOR FORM 1099-MISC, Enter "1"
(FORM 1099-MISC ONLY) (one) in position 4 if the
payments reported for Amount
Code 7 are crop insurance
proceeds. Position 5 will be
blank.
Distribution Code FOR FORM 1099-R, enter the
(FORM 1099-R ONLY) appropriate distribution
For a detailed code(s). More than one code may
explanation of the apply for Form 1099-R. If only
Distribution Codes, one code is required, it must be
see the 1996 entered in position 4 and
"Instructions for position 5 must be blank. Enter
Forms 1099, 1098, at least one (1) distribution
5498, and W-2G.") code. A BLANK in position 4 is
NOT acceptable.
Enter the applicable code from
the table that follows. Position
4 must contain a numeric code in
all cases except when using P,
D, E, F, G, or H. Distribution
Code A, B, or C, when
applicable, must be entered in
position 5 with the applicable
numeric code in position 4.
When using Code P for an IRA
distribution under section
408(d)(4) of the Internal
Revenue Code, the filer may also
enter Code 1 if applicable.
Only three numeric combinations
are acceptable, Codes 8 and 1,
Codes 8 and 2 and Codes 8 and 4,
on one return. These three
combinations can be used only if
both codes apply to the
distribution being reported. If
more than one numeric code is
applicable to different parts of
a distribution, report two
separate "B" Records.
Distribution Codes E, F, and H
cannot be used in conjunction
with other codes. Distribution
Code G may be used in
conjunction with Distribution
Code 4 only, if applicable.
CATEGORY CODE
Early (premature) 1 /*/
distribution, no
known exception
Early (premature) 2 /*/
distribution, exception
applies (as defined in
section 72(q), (t), or (v)
of the Internal Revenue
Code (other than disabi-
lity or death)
Disability 3 /*/
Death (includes payments 4 /*/
to an estate or other
beneficiary)
Prohibited transaction 5 /*/
Section 1035 exchange 6
Normal distribution 7 /*/
Excess contributions plus 8 /*/
earnings/excess deferrals
(and/or earnings)
taxable in 1996
PS 58 costs 9
Excess contributions plus P /*/
earnings/excess deferrals
taxable in 1995
May be eligible for 5- or A
10-year tax option
May be eligible for death B
benefit exclusion
May be eligible for C
both A and B
Excess contributions plus D /*/
earnings/excess deferrals
taxable in 1994
Excess annual additions E
under section 415
Charitable gift annuity F
Direct rollover to IRA G
Direct rollover to H
qualified plan or
tax-sheltered annuity
/*/ IF REPORTING AN IRA OR SEP DISTRIBUTION, CODE A "1" (ONE) IN POSITION 44 OF THE "B" RECORD.
Type of Wager FOR FORM W-2G, enter the
(FORM W-2G ONLY) applicable code in position 4,
Position 5 will be blank.
CATEGORY CODE
Horse race track (or
off-track betting of a
horse track nature) 1
Dog race track (or
off-track betting of a
dog track nature) 2
Jai-alai 3
State-conducted lottery 4
Keno 5
Bingo 6
Slot machines 7
Any other type of gambling
winnings 8
6 2nd TIN Notice 1 For Forms 1099-B, 1099-DIV,
1099-INT, 1099-MISC,
1099-OID, and 1099-PATR only.
Enter "2" to indicate
notification by IRS/MCC
twice within three calendar
years that the payee
provided an incorrect name
and/or TIN combination,
otherwise, ENTER A BLANK.
7 Corrected Return 1 Indicate a corrected return.
Indicator
CODE DEFINITION
G If this is a one-
transaction correction or
the first of a two-
transaction correction
C If this is the second
transaction of a two
transaction correction
Blank If this is not a return
being submitted to correct
information already
processed by IRS.
NOTE: C, G, AND NON-CODED RECORDS MUST BE REPORTED USING SEPARATE PAYER "A" RECORDS. REFER TO PART A, SEC. 13, FOR SPECIFIC INSTRUCTIONS ON HOW TO FILE CORRECTED RETURNS.
8-11 Name Control 4 If determinable, enter the first
four (4) characters of the
surname of the person whose TIN
is being reported in positions
15-23 of the "B" Record,
otherwise, enter blanks. This is
usually the payee. IF THE NAME
THAT CORRESPONDS TO THE TIN IS
NOT INCLUDED IN THE FIRST OR
SECOND PAYEE NAME LINE AND THE
CORRECT NAME CONTROL IS NOT
PROVIDED, A BACKUP WITHHOLDING
NOTICE MAY BE GENERATED FOR THE
RECORD. Surnames of less than
four (4) characters should be
left-justified, filling the
unused positions with blanks.
Special characters and imbedded
blanks should be removed. In the
case of a business, other than a
sole proprietorship, use the
first four significant
characters of the business name.
Disregard the word "the" when it
is the first word of the name,
UNLESS there are only two words
in the name. A dash (-) and an
ampersand (&) are the only
acceptable special characters.
Surname prefixes are considered
part of the surname, e.g., for
Van Elm, the name control would
be VANE.
NOTE: ALTHOUGH EXTRANEOUS WORDS, TITLES, AND SPECIAL CHARACTERS ARE ALLOWED (i.e., MR., MRS., DR., APOSTROPHE, OR DASH), THIS INFORMATION MAY BE DROPPED DURING SUBSEQUENT IRS/MCC PROCESSING.
The following examples may be helpful to filers in developing the Name Control:
NAME NAME CONTROL
INDIVIDUALS:
Jane BROWN BROW
John A. LEE LEE /*/
James P. EN. SR. EN /*/
John O'NEILL ONEI
Mary VAN BUREN VANB
Juan DE JESUS DEJE
Gloria A. EL-ROY EL-R
Mr. John SMITH SMIT
Joe McCARTHY MCCA
Pedro TORRES-Lopes TORR
Maria LOPEZ Moreno /**/ LOPE
Binh To LA LA /*/
Nhat Thi PHAM PHAM
Mark D'ALLESANDRO DALL
CORPORATIONS:
The FIRST National Bank FIRS
THE HIDEAWAY THEH
A & B CAFE A&BC
11TH Street Inc. 11TH
SOLE PROPRIETOR:
NAME NAME CONTROL
Mark Hemlock DBA
The Sunshine Club HEML
PARTNERSHIP:
Robert Aspen and Bess Willow ASPE
Harold FIR, Bruce Elm, and FIR /*/
Joyce Spruce et al Ptr
ESTATE:
Frank WHITE Estate WHIT
Sheila BLUE Estate BLUE
TRUSTS AND FIDUCIARIES:
DAISY Corporation Employee DAIS
Benefit Trust
Trust FBO The CHERRYblossom CHER
Society
EXEMPT ORGANIZATION:
Laborer's Union, AFL-CIO LABO
ST. BERNARD'S Methodist STBE
Church Bldg. Fund
/*/ Name Controls of less than four (4) significant characters must be left-justified and blank-filled.
/**/ For Hispanic names, when two last names are shown for an individual, derive the name control from the first last name.
12 Direct Sales 1 1099 MISC ONLY. Enter a "1"
Indicator (one) to indicate sales of
$5,000 or more of consumer
products to a person on a
buy/sell, deposit/commission, or
any other commission basis for
resale anywhere other than in a
permanent retail establishment.
Otherwise, enter a blank.
NOTE: IF REPORTING DIRECT SALES ONLY, USE TYPE OF RETURN "A" IN POSITION 22, AND AMOUNT CODE 1 IN POSITION 23 OF THE PAYER "A" RECORD. ALL PAYMENT AMOUNT FIELDS IN THE PAYEE "B" RECORD WILL CONTAIN ZEROS.
13 Blank 1 ENTER BLANK.
14 Type of TIN 1 This field is used to identify
the Taxpayer Identification
Number (TIN) in positions 15-23
as either an Employer
Identification Number (EIN), or
a Social Security Number (SSN).
/*/ Enter the appropriate code
from the following table:
/*/ WHILE NOT A "REQUIRED" FIELD, THIS INFORMATION IS IMPORTANT FOR THE CORRECT PROCESSING OF THE PAYEE'S TIN.
TYPE OF TIN TYPE OF ACCOUNT
1 EIN A business,
organization, sole
proprietor, or other
entity
2 SSN An individual,
including a sole
proprietor
Blank N/A If the type of TIN is
not determinable,
enter a blank.
15-23 Taxpayer 9 REQUIRED. Enter the nine digit
Identification Taxpayer Identification Number
Number of the payee (SSN or EIN). If an
identification number has been
applied for but not received,
enter blanks. DO NOT ENTER
HYPHENS OR ALPHA CHARACTERS. All
zeros, ones, twos, etc. will
have the effect of an incorrect
TIN. If the TIN is not
available, enter blanks (See
NOTE).
NOTE: IRS/MCC CONTACTS PAYERS WHO HAVE SUBMITTED PAYEE DATA WITH MISSING TINS IN AN ATTEMPT TO PREVENT ERRONEOUS NOTICES. PAYERS WHO SUBMIT DATA WITH MISSING TINS, AND HAVE TAKEN THE REQUIRED STEPS TO OBTAIN THIS INFORMATION ARE ENCOURAGED TO ATTACH A LETTER OF EXPLANATION TO THE REQUIRED FORM 4804. THIS WILL PREVENT UNNECESSARY CONTACT FROM IRS/MCC. THIS LETTER, HOWEVER, WILL NOT PREVENT BACKUP WITHHOLDING NOTICES (CP2100 OR CP2100A) OR PENALTIES. (REFER TO THE PENALTY SECTION OF THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR MISSING OR INCORRECT TINS.)
24-43 Payer's Account 20 Enter any number assigned by the
Number for Payee payer to the payee (e.g.,
checking or savings account
number). Filers are encouraged
to use this field. THIS NUMBER
HELPS TO DISTINGUISH INDIVIDUAL
PAYEE RECORDS AND SHOULD BE
UNIQUE FOR EACH DOCUMENT. DO NOT
USE THE PAYEE'S TIN SINCE THIS
WILL NOT MAKE EACH RECORD
UNIQUE. This information is
particularly useful when
corrections are filed. This
number will be provided with the
backup withholding notification
and may be helpful in
identifying the branch or
subsidiary reporting the
transaction. Do not define data
in this field in packed decimal
format. If fewer than twenty
characters are used, filers may
either left or right justify,
filling the remaining positions
with blanks.
44 IRA/SEP 1 FORM 1099-R. Enter "1" (one) if
Indicator reporting a distribution from an
IRA or SEP; otherwise, enter a
blank (See NOTE. FORM 5498.
ENTER "1" (ONE) IF REPORTING
SIMPLIFIED EMPLOYEE PENSION
(SEP).
NOTE: FOR FORM 1099-R, GENERALLY, REPORT THE TOTAL AMOUNT DISTRIBUTED FROM AN IRA OR SEP IN PAYMENT AMOUNT FIELD 2 (TAXABLE AMOUNT), AS WELL AS PAYMENT AMOUNT FIELD 1 (GROSS DISTRIBUTION) OF THE "B" RECORD. FILERS MAY INDICATE THE TAXABLE AMOUNT WAS NOT DETERMINED BY USING THE TAXABLE AMOUNT NOT DETERMINED INDICATOR (POSITION 48) OF THE "B" RECORD. HOWEVER, STILL REPORT THE AMOUNT DISTRIBUTED IN PAYMENT AMOUNT FIELDS 1 AND 2. REFER TO THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR EXCEPTIONS.
45-46 Percentage of 2 FORM 1099-R ONLY. Use this field
Total when reporting a total
Distribution distribution to more than one
person, such as when a
participant is deceased and a
payer distributes to two or more
beneficiaries. Therefore, if the
percentage is 100, leave this
field blank. If the percentage
is a fraction, round off to the
nearest whole number (for
example, 10.4 percent will be 10
percent; 10.5 percent or more
will be 11 percent). Enter the
percentage received by the
person whose TIN is included in
positions 15-23 of the "B"
Record. This field must be
right-justified, and unused
positions must be zero-filled.
IF NOT APPLICABLE, ENTER BLANKS.
Filers need not enter this
information for IRA or SEP
distributions or for direct
rollovers.
47 Total 1 FORM 1099-R ONLY. Enter a "1"
Distribution (one) only if the payment shown
(See NOTE) for Amount Indicator Code 1 is a
total distribution that closed
out the account; otherwise,
enter a blank.
NOTE: A TOTAL DISTRIBUTION IS ONE OR MORE DISTRIBUTIONS WITHIN ONE TAX YEAR IN WHICH THE ENTIRE BALANCE OF THE ACCOUNT IS DISTRIBUTED. ANY DISTRIBUTION THAT DOES NOT MEET THIS DEFINITION IS NOT A TOTAL DISTRIBUTION.
48 Taxable Amount 1 FORM 1099-R ONLY. Enter a "1"
Not Determined (one) only if the taxable amount
Indicator of the payment entered for
Payment Amount Field 1 (Gross
Distribution) of the "B" Record
cannot be computed; otherwise,
enter blank. If Taxable Amount
Not Determined Indicator is
used, enter "0's" (zeros) in
Payment Amount Field 2 of the
Payee "B" Record unless the
IRA/SEP Indicator is present
(See NOTE). Please make every
effort to compute the taxable
amount.
NOTE: IF REPORTING AN IRA OR SEP DISTRIBUTION FOR FORM 1099-R, THE TAXABLE AMOUNT NOT DETERMINED INDICATOR MAY BE USED; BUT, IT IS NOT REQUIRED. IF THE IRA/SEP INDICATOR IS PRESENT, GENERALLY, THE AMOUNT OF THE DISTRIBUTION MUST BE REPORTED IN BOTH PAYMENT AMOUNT FIELDS 1 AND 2. REFER TO THE 1996 "INSTRUCTIONS FOR FORMS 1099, 1098, 5498, AND W-2G" FOR MORE INFORMATION.
49-50 Blank 2 ENTER BLANKS.
Payment Amount REQUIRED. FILERS SHOULD ALLOW
Fields (Must be FOR ALL PAYMENT AMOUNTS. FOR
numeric) (See THOSE NOT USED, ENTER ZEROS. For
NOTE 1) example: If position 22, Type of
Return, of the "A" Record is "A"
(for 1099-MISC) and positions
23-31, Amount Codes, are
"1247bbbbb". This indicates the
payer is reporting any or all
four payment amounts (1247) in
all of the following "B"
Records. (In this example, "b"
denotes blanks in the designated
positions. Do not enter the
letter 'b.') Payment Amount 1
will represent rents; Payment
Amount 2 will represent
royalties; Payment Amount 3 will
be all "0's" (zeros); Payment
Amount 4 will represent Federal
income tax withheld; Payment
Amounts 5 and 6 will be all
"0's" (zeros); Payment amount 7
will represent nonemployed
compensation, and Payment
Amounts 8 and 9 will be all
"0's" (zeros). Each payment
field must contain 10 numeric
characters (See NOTE 2). Each
payment amount must be entered
in U.S. dollars and cents. The
right-most two positions
represent cents in the payment
amount fields. Do not enter
dollar signs, commas, decimal
points, or negative payments,
except those items that reflect
a loss on Form 1099-B. Positive
and negative amounts are
indicated by placing a "+"
(plus) or "-" (minus sign) in
the left-most position of the
payment amount field. A negative
over punch in the units position
may be used, instead of a minus
sign, to indicate a negative
amount. If a plus sign, minus
sign, or negative over punch is
not used, the number is assumed
to be positive. Negative over
punch cannot be used in PC
created files. Payment amounts
must be right-justified and
unused positions must be
zero-filled. Federal income tax
withheld cannot be reported as a
negative amount on any form.
NOTE 1: FILERS ARE INSTRUCTED TO ENTER NUMERIC INFORMATION IN ALL PAYMENT FIELDS WHEN FILING MAGNETICALLY OR ELECTRONICALLY. HOWEVER, WHEN REPORTING INFORMATION ON THE STATEMENT TO RECIPIENT, THE PAYER MAY BE INSTRUCTED TO LEAVE A BOX BLANK. FOLLOW THE GUIDELINES PROVIDED IN THE PAPER INSTRUCTIONS FOR THE STATEMENT TO RECIPIENT.
NOTE 2: IF A PAYER IS REPORTING A /*/ MONEY AMOUNT IN EXCESS OF 9999999999 (DOLLARS AND CENTS), IT MUST BE REPORTED AS FOLLOWS:
(1) The first Payee "B" Record MUST contain /*/ 9999999999.
(2) The second Payee "B" Record will contain the remaining money amount.
/*/ DO NOT SPLIT THIS FIGURE IN HALF.
51-60 Payment 10 The amount reported in this field
Amount 1 /*/ represents payments for Amount
Code 1 in the "A" Record.
61-70 Payment 10 The amount reported in this field
Amount 2 /*/ represents payments for Amount
Code 2 in the "A" Record.
71-80 Payment 10 The amount reported in this field
Amount 3 /*/ represents payments for Amount
Code 3 in the "A" Record.
81-90 Payment 10 The amount reported in this field
Amount 4 /*/ represents payments for Amount
Code 4 in the "A" Record.
91-100 Payment 10 The amount reported in this field
Amount 5 /*/ represents payments for Amount
Code 5 in the "A" Record.
101-110 Payment 10 The amount reported in this field
Amount 6 /*/ represents payments for Amount
Code 6 in the "A" Record.
111-120 Payment 10 The amount reported in this field
Amount 7 /*/ represents payments for Amount
Code 7 in the "A" Record.
121-130 Payment 10 The amount reported in this field
Amount 8 /*/ represents payments for Amount
Code 8 in the "A" Record.
131-140 Payment 10 The amount reported in this field
Amount 9 /*/ represents payments for Amount
Code 9 in the "A" Record.
/*/ If there are discrepancies between the payment amount fields and the boxes on the paper forms, the instructions in this revenue procedure govern.
141-160 Blank 20 ENTER BLANKS.
161 Foreign Country 1 If the address of the payee is in
Indicator a foreign country, enter a "1"
(one) in this field; otherwise,
enter blanks. When filers use this
indicator, they may use a free
format for the payee city, state,
and ZIP Code. Address information
must not appear in the First or
Second Payee Name Line.
162-201 First Payee Name 40 REQUIRED. Enter the name of the
Line payee (preferably surname first)
whose Taxpayer Identification
Number (TIN) was provided in
positions 15-23 of the "B" Record.
Left justify and fill unused
positions with blanks. If more
space is required for the name,
utilize the Second Payee Name Line
Field. If there are multiple
payees, only the name of the payee
whose TIN has been provided should
be entered in this field. The
names of the other payees may be
entered in the Second Payee Name
Line Field. If reporting
information for a sole proprietor,
the individual's name must always
be present, preferably on the
First Payee Name Line. The use of
the business name is optional in
the Second Payee Name Line Field.
NOTE: WHEN REPORTING FORM 1098, MORTGAGE INTEREST STATEMENT, THE "A" RECORD WILL REFLECT THE NAME OF THE RECIPIENT OF THE INTEREST (THE PAYER). THE "B" RECORD WILL REFLECT THE INDIVIDUAL PAYING THE INTEREST (THE BORROWER/PAYER OF RECORD) AND THE AMOUNT PAID. FOR FORM 1099-S, THE "B" RECORD WILL REFLECT THE SELLER/TRANSFEROR INFORMATION.
For Form 5498 Inherited IRAs, enter the beneficiary's name followed by the word "beneficiary." For example, "Brian Young as beneficiary of Joan Smith" or something similar that signifies that the IRA was once owned by Joan Smith. Filers may abbreviate the word "beneficiary" as, for example, "benef." Refer to the 1996 "Instructions for Forms 1099, 1098, 5498, and W-2G." The beneficiary's TIN must be reported in positions 15-23 of the "B" Record.
202-241 Second Payee 40 If there are multiple payees,
Name Line (e.g., partners, joint owners, or
spouses), use this field for those
names not associated with the TIN
provided in position 15-23 of the
"B" Record or if not enough space
was provided in the First Payee
Name Line, continue the name in
this field. DO NOT ENTER ADDRESS
INFORMATION. It is important that
filers provide as much payee
information to IRS/MCC as possible
to identify the payee assigned the
TIN. Left justify and fill unused
positions with blanks. FILL WITH
BLANKS IF NO ENTRIES ARE PRESENT
FOR THIS FIELD.
242-281 Payee Mailing 40 REQUIRED. Enter mailing address of
Address payee. Street address should
include number, street,
apartment or suite number (or P.O.
Box if mail is not delivered to
street address). Left justify
information and fill unused
positions with blanks. This field
MUST NOT contain any data other
than the payee's mailing address.
FOR U.S. ADDRESSES, the payee city, state, and ZIP Code must be reported as a 29, 2, and 9 position field, respectively. FILERS MUST ADHERE TO THE CORRECT FORMAT FOR THE PAYEE CITY, STATE, AND ZIP CODE. FOR FOREIGN ADDRESSES, filers may use the payee city, state, and ZIP Code as a continuous 40 position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Country Indicator in position 161 must contain a "1" (one).
282-310 Payee City 29 REQUIRED. Enter the city, town or
post office. Left justify
information and fill the unused
positions with blanks. Enter APO
or FPO if applicable. Do not enter
state and ZIP Code information in
this field.
311-312 Payee State 2 REQUIRED. Enter the valid U.S.
Postal Service state abbreviations
for states or the appropriate
postal identifier (AA, AE, or AP)
described in Part A, Sec. 18.
313-321 Payee ZIP Code 9 REQUIRED. Enter the valid nine
digit ZIP Code assigned by the
U.S, Postal Service. If only the
first five digits are known, left
justify information and fill the
unused positions with blanks. For
foreign countries, alpha
characters are acceptable as long
as the filer has entered a "1"
(one) in the Foreign Country
Indicator Field, located in
position 161 of the "B" Record.
STANDARD PAYEE "B" RECORD FORMAT FOR ALL TYPES OF RETURNS UP TO POSITION 321
Document 2nd
Record Payment Specific/ TIN Corrected
Type Year Distribution Notice Return
Code (Optional) Indicator
----------------------------------------------------------------
1 2-3 4-5 6 7
Name Direct Type Taxpayer Payer's
Control Sales Blank of Identification Account
Indicator TIN Number Number
For Payee
------------------------------------------------------------------
8-11 12 13 14 15-23 24-43
Percentage of Total Taxable
IRA/SEP Total Distribution Amt Not Blank
Indicator Distribution Indicator Determined
Indicator
-------------------------------------------------------------------
44 45-46 47 48 49-50
Payment Payment Payment Payment Payment
Amount 1 Amount 2 Amount 3 Amount 4 Amount 5
--------------------------------------------------------
51-60 61-70 71-80 81-90 91-100
Payment Payment Payment Payment
Amount 6 Amount 7 Amount 8 Amount 9
--------------------------------------------
101-110 111-120 121-130 131-140
Foreign First Second Payee
Blank Country Payee Name Payee Name Mailing
Indicator Line Line Address
---------------------------------------------------------------
141-160 161 162-201 202-241 242-281
Payee Payee Payee
City State Zip
Code
-------------------------------
282-310 311-312 313-321
THE FOLLOWING SECTIONS DEFINE THE FIELD POSITIONS FOR THE DIFFERENT TYPES OF RETURNS IN THE PAYEE "B" RECORD (POSITIONS 322-420):
(1) Forms 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC,
1099-PATR, and 5498
(2) Form 1099-A
(3) Form 1099-B
(4) Form 1099-C
(5) Form 1099-OID
(6) Form 1099-R
(7) Form 1099-S
(8) Form W-2G
(1) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORMS 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, AND 5498
322-349 Blank 28 ENTER BLANKS.
350-416 Special Data 67 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or for the
filer's own purposes. Payers
should contact the state or
local revenue departments for
filing requirements. If this
field is not utilized, ENTER
BLANKS.
417-418 Combined Federal/ 2 If this payee record is to be
State Code forwarded to a state agency as
part of the Combined
Federal/State Filing Program,
enter the valid state code from
Part A, Sec. 16, Table 1. For
those payers or states not
participating in this program or
for forms not valid for state
reporting, ENTER BLANKS.
419-420 Blank 2 Enter blanks, or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420
FORMS 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, AND 5498
Combined
Special Federal/ Blank
Blank Data State or
Entries Code CR/LF
-------------------------------------------
322-349 350-416 417-418 419-420
(2) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-A
322-349 Blank 28 ENTER BLANKS.
350-370 Special Data 21 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or for the
filer's own purposes. Payers
should contact the state or
local revenue departments for
the filing requirements. If this
field is not utilized, ENTER
BLANKS.
371-376 Date of Lender's 6 FORM 1099-A ONLY. Enter the
Acquisition or acquisition date of the secured
Knowledge of property or the date they first
Abandonment knew or had reason to know the
property was abandoned, in the
format MMDDYY (i.e., 052296). DO
NOT ENTER HYPHENS OR SLASHES.
377 Liability 1 FORM 1099-A ONLY. Enter the
Indicator appropriate indicator from the
table below:
Liability INDICATOR USAGE
Indicator
1 Borrower WAS
personally liable for
repayment of the
debt.
Blank Borrower WAS NOT
liable for repayment
debt.
378-416 Description of 39 FORM 1099-A ONLY. Enter a brief
Property description of the property. For
real property, enter the
address, or if the address does
not sufficiently identify the
property, enter the section, lot
and block. For personal
property, enter the type, make
and model (e.g., Car-1995 Buick
Regal or office equipment).
Enter "CCC" for crops forfeited
on Commodity Credit Corporation
loans. If fewer than 39
positions are required, left
justify information and fill
unused positions with blanks.
417-418 Blank 2 ENTER BLANKS.
419-420 Blank 2 ENTER BLANKS, or carriage
return/line feed (cr/lf)
characters.
Payee "B" Record -- Record Layout Positions 322-420 Form 1099-A
Date of
Special Lender's Liability
Blank Data Acquisition or Indicator
Entries Abandonment
----------------------------------------------------
322-349 350-370 371-376 377
Blank
Description Blank or
of Property Cr/lf
-----------------------------------
378-416 417-418 419-420
(3) PAYEE "B" RECORD -- RECORD LAYOUT POSITION 322-420 FORM 1099-B
Field
Position Field Title Length Description and Remarks
------------------------------------------------------------------
322-349 Blank 28 ENTER BLANKS.
350-359 Special Data 10 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or the
filer's own purposes. Payers
should contact the state or
local revenue departments for
the filing requirements. If this
field is not utilized, ENTER
BLANKS.
360 Gross Proceeds 1 FORM 1099-B ONLY. Enter the
Indicator appropriate indicator from the
following table, otherwise,
ENTER BLANKS.
INDICATOR USAGE
1 Gross proceeds
2 Gross proceeds less
commissions and
option premiums
361-366 Date of Sale 6 FORM 1099-B ONLY. For broken
transactions, enter the trade
date of the transaction. For
barter exchanges, enter the date
when cash, property, a credit,
or scrip is actually or
constructively received in the
format MMDDYY (e.g., 052196).
Enter blanks if this is an
aggregate transaction. DO NOT
ENTER HYPHENS OR SLASHES.
367-379 CUSIP Number 13 FORM 1099-B ONLY. For broker
transactions only, enter the
CUSIP (Committee on Uniform
Security Identification
Procedures) number of the item
reported for Amount Code 2
(stocks, bonds, etc.). Enter
blanks if this is an aggregate
transaction. Enter "0" (zeros)
if the number is not available.
Right justify information and
fill unused positions with
blanks.
380-418 Description 39 FORM 1099-B ONLY. If fewer than
39 characters are required, left
justify information and fill
unused positions with blanks.
For broker transactions, enter a
brief description of the
disposition item (e.g., 100
shares of XYZ Corp.). For
regulated futures and forward
contracts, enter "RFC" or other
appropriate description and any
amount subject to backup
withholding (see NOTE). For
bartering transactions, show the
services or property provided.
NOTE: THE AMOUNT WITHHELD IN THESE SITUATIONS IS TO BE INCLUDED IN AMOUNT CODE 4.
419-420 Blank 2 Enter blanks, or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORDS -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-B
Special Gross
Blank Data Proceeds Date of
Entries Indicator Sale
---------------------------------------------
322-349 350-359 360 361-366
CUSIP Blank
Number Description or
CR/LF
-----------------------------------
367-379 380-418 419-420
(4) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-C
Field
Position Field Title Length Description and Remarks
------------------------------------------------------------------
322-349 Blank 28 ENTER BLANKS.
350-370 Special Data 21 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or for the
filer's own purposes. Payers
should contact the state or
local revenue departments for
filing requirements. If this
field is not utilized, ENTER
BLANKS.
371-376 Date Canceled 6 FORM 1099-C ONLY. Enter the date
the debt was canceled in the
format of MMDDYY (i.e., 052296).
DO NOT ENTER HYPHENS OR SLASHES.
377 Bankruptcy 1 FORM 1099-C ONLY. Enter "1"
Indicator (one) to indicate the debt was
discharged in bankruptcy.
INDICATOR USAGE
1 Debt WAS discharged
in bankruptcy.
Blank Debt WAS NOT
discharged in
bankruptcy.
378-416 Debt Description 39 FORM 1099-C ONLY. Enter a
description of the origin of
debt, such as student loan,
mortgage, or credit card
expenditure. If a combined Form
1099-C and 1099-A is being
filed, also enter a description
of the property.
417-418 Blank 2 ENTER BLANKS.
419-420 Blank 2 ENTER BLANKS, or carriage
return/line feed (cr/lf).
Payee "B" Record -- Record Layout Positions 322-422 Form 1099-C
Special
Blank Data Date Bankruptcy
Entries Canceled Indicator
-----------------------------------------------
322-349 350-370 371-376 377
Blank
Debt Blank Or
Description CR/LF
-----------------------------------
378-416 417-418 419-420
(5) PAYEE "B" RECORD -- RECORD LAYOUT POSITION 322-420 FORM 1099-OID
Field
Position Field Title Length Description and Remarks
------------------------------------------------------------------
322-349 Blank 28 ENTER BLANKS.
350-377 Special Data 28 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or for the
filer's own purposes. Payers
should contact the state or
local revenue departments for
filing requirements. If this
field is not used, ENTER BLANKS.
378-416 Description 39 REQUIRED 1099-OID ONLY. Enter
the CUSIP number, if any. If
there is no CUSIP number, enter
the abbreviation for the stock
exchange and issuer, the coupon
rate, and year of maturity
(e.g., NYSE XYZ 12 1/2 98). Show
the name of the issuer if other
than the payer. If fewer than 39
characters are required, left
justify information and fill
unused positions with blanks.
417-418 Combined 2 If payee record is to be
Federal/State forwarded to a state agency
Code as part of the Combined
Federal/State Filing Program,
enter the valid state code from
Part A, Sec. 16, Table 1. For
those payers or states not
participating in this program
and for forms not valid for
state reporting, ENTER BLANKS.
419-420 Blank 2 Enter blanks or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-OID
Special Combined Blank
Blank Data Description Federal/ or
Entries State Code CR/LF
--------------------------------------------------------------
322-349 350-377 378-416 417-418 419-420
(6) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 1099-R
Field
Position Field Title Length Description and Remarks
--------------------------------------------------------------
322-349 Blank 28 ENTER BLANKS.
350-396 Special Data 47 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or for the
filer's own purposes. Payers
should contact the state or
local revenue departments for
filing requirements. If this
field is not utilized, ENTER
BLANKS.
397-406 STATE INCOME TAX 10 STATE INCOME TAX WITHHELD IS FOR
WITHHELD (FORM THE CONVENIENCE OF THE FILERS.
1099-R ONLY) THIS INFORMATION DOES NOT NEED
TO BE REPORTED TO IRS. THE
PAYMENT AMOUNT MUST BE RIGHT
JUSTIFIED AND UNUSED POSITIONS
MUST BE ZERO-FILLED. IF NOT
REPORTING STATE TAX WITHHELD,
THIS FIELD MAY BE USED AS A
CONTINUATION OF THE SPECIAL DATA
ENTRIES FIELD.
407-416 LOCAL INCOME TAX 10 LOCAL INCOME TAX WITHHELD IS FOR
WITHHELD (FORM THE CONVENIENCE OF THE FILERS.
1099-R ONLY) THIS INFORMATION DOES NOT NEED
TO BE REPORTED TO IRS. PAYMENT
AMOUNT MUST BE RIGHT JUSTIFIED
AND UNUSED POSITIONS MUST BE
ZERO-FILLED. IF NOT REPORTING
LOCAL TAX WITHHELD, THIS FIELD
MAY BE USED AS A CONTINUATION OF
THE SPECIAL DATA ENTRIES FIELD.
417-418 Combined 2 If this payee record is to be
Federal/State forwarded to a state agency as
Code part of the Combined
Federal/State Filing Program,
enter the valid state code from
Part A, Sec. 16, Table 1. For
those payers or states not
participating in this program or
for forms not valid for state
reporting, ENTER BLANKS.
419-420 Blank 2 ENTER BLANKS, or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-R
STATE INCOME LOCAL INCOME
Special TAX WITHHELD TAX WITHHELD
Blank Data (FORM 1099-R (FORM 1099-R
Entries ONLY) ONLY)
-----------------------------------------------------
322-349 350-396 397-406 407-416
Combined Blank
Federal/State or
Code CR/LF
-------------------------
417-418 419-420
(7) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-S
Field
Position Field Title Length Description and Remarks
------------------------------------------------------------------
322-349 Blank 28 ENTER BLANKS.
350-372 Special Data 23 This portion of the "B" Record
Entries may be used to record
information for state or local
government reporting or for the
filer's own purposes. Payers
should contact the state or
local revenue departments for
filing requirements. If this
field is not utilized, ENTER
BLANKS.
373-378 Date of Closing 6 REQUIRED FORM 1099-S ONLY. Enter
the closing date in the format
MMDDYY (e.g., 052296). Do not
enter hyphens or slashes.
379-417 Address or Legal 39 REQUIRED FORM 1099-S ONLY. Enter
Description the address of the property
transferred (including city,
state, and ZIP Code). If the
address does not sufficiently
identify the property, also
enter a legal description, such
as section, lot, and block. For
timber royalties, enter
"TIMBER." If fewer than 39
positions are required left
justify information and
fill unused positions with
blanks.
418 Property or 1 REQUIRED FORM 1099-S ONLY. Enter
Services "1" (one) if the transferor
To Be Received received or will receive
property (other than cash and
consideration treated as cash in
computing gross proceeds) or
services as part of the
consideration for the property
transferred. Otherwise, ENTER A
BLANK.
419-420 Blank 2 ENTER BLANKS or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM 1099-S
Address
Special Or
Blank Data Date of Legal
Entries Closing Description
-----------------------------------------------
322-349 350-372 373-378 379-417
Property
Or Blank
Services or
Received CR/LF
--------------------
418 419-420
NOTE: WHEN REPORTING FORM 1099-S, THE "B" RECORD WILL REFLECT THE SELLER/TRANSFEROR INFORMATION.
(8) PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM W-2G
Field
Position Field Title Length Description and Remarks
------------------------------------------------------------------
322-352 Blank 31 ENTER BLANKS.
353-358 Date Won 6 REQUIRED FORM W-2G ONLY. Enter
the date of the winning event in
the format MMDDYY (e.g.,
052296). Do not enter hyphens or
slashes. This is not the date
the money was paid, if paid
after the date of the race (or
game).
359-373 Transaction 15 REQUIRED FORM W-2G ONLY. For
state-conducted lotteries, enter
the ticket or other identifying
number. For keno, bingo, and
slot machines, enter the ticket
or card number (and color, if
applicable), machine serial
number, or any other information
that will help identify the
winning transaction. All others,
ENTER BLANKS.
374-378 Race 5 FORM W-2G ONLY. If applicable,
enter the race (or game)
relating to the winning ticket.
Otherwise, ENTER BLANKS.
379-383 Cashier 5 FORM W-2G ONLY. If applicable,
enter the initials of the
cashier making the winning
payment; otherwise, ENTER
BLANKS.
384-388 Window 5 FORM W-2G ONLY. If applicable,
enter the window number or
location of the person paying
the winnings; otherwise, ENTER
BLANKS.
389-403 First ID 15 FORM W-2G ONLY. For other than
state lotteries, enter the first
identification number of the
person receiving the winnings;
otherwise, ENTER BLANKS.
404-418 Second ID 15 FORM W-2G ONLY. For other than
state lotteries, enter the
second identification number of
the person receiving the
winnings; otherwise, ENTER
BLANKS.
419-420 Blank 2 ENTER BLANKS, or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420 FORM W-2G
Blank Date Won Transaction Race Cashier
------------------------------------------------------------
322-352 353-358 359-373 374-378 379-383
Blank
Window First Second or
Id Id CR/LF
-------------------------------------------
384-388 389-403 404-418 419-420
SECTION 9. END OF PAYER "C" RECORD -- RECORD LAYOUT
.01 THE END OF PAYER "C" RECORD IS A FIXED RECORD LENGTH OF 420 POSITIONS. The control total fields are each 15 positions in length.
.02 The "C" Record consists of the total number of payees and the totals of the payment amount fields filed by a given payer and/or a particular type of return. The "C" Record MUST BE written after the last "B" Record for each type of return for a given payer. For each "A" Record and group of "B" Records on the file, there must be a corresponding "C" Record.
.03 In developing the "C" Record, for example, if a payer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records will appear in Control Totals 1, 3, and 6 of the "C" Record. In this example, positions 26-40, 56-85, and 101-145 would be zero filled. Positions 146-420 would be blank filled.
.04 Payers/Transmitters should verify the accuracy of the totals since data with missing or incorrect "C" Records may be returned for replacement.
Field
Position Field Title Length Description and Remarks
------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "C."
2-7 Number of Payees 6 REQUIRED. Enter the total number
of "B" Records covered by the
preceding "A" Record. Right
justify information and fill
unused positions with zeros.
8-10 Blank 3 ENTER BLANKS.
REQUIRED. Accumulate totals of any payment amount fields in the "B" Record into the appropriate control total fields of the "C" Record. CONTROL TOTALS MUST BE RIGHT-JUSTIFIED AND UNUSED CONTROL TOTAL FIELDS ZERO-FILLED. All control total fields are 15 positions in length.
11-25 Control 15
Total 1
26-40 Control 15
Total 2
41-55 Control 15
Total 3
56-70 Control 15
Total 4
71-85 Control 15
Total 5
86-100 Control 15
Total 6
101-115 Control 15
Total 7
116-130 Control 15
Total 8
131-145 Control 15
Total 9
146-420 Blank 275 ENTER BLANKS. Filers may enter
carriage return/line feed
(cr/lf) characters in positions
419-420.
END OF PAYER "C" RECORD -- RECORD LAYOUT
Record Number of Control Control
Type Payeest Blank Total 1 Total 2
------------------------------------------------------
1 2-7 8-10 11-25 26-40
Control Control Control Control Control
Total 3 Total 4 Total 5 Total 6 Total 7
-------------------------------------------------------
41-55 56-70 71-85 86-100 101-115
Blank
Control Control or
Total 8 Total 9 CR/LF
-------------------------------
116-130 131-145 146-420
SECTION 10. STATE TOTALS "K" RECORD -- RECORD LAYOUT
.01 The State Totals "K" Record is a fixed record length of 420 positions. The control total fields are each 15 positions in length.
.02 The "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used only when state reporting approval has been granted.
.03 The "K" Record will contain the total number of payees and the totals of the payment amount fields filed by a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.
.04 In developing the "K" Record, for example, if a payer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records coded for this state will appear in Control Totals 1, 3, and 6 of the "K" Record.
.05 There MUST be a separate "K" Record for EACH state being reported.
.06 Refer to Part A, Sec. 16 for the requirements and conditions that MUST be met to file via this program.
.07 CONTROL TOTAL FIELDS HAVE BEEN ADDED FOR THE ACCUMULATED TOTALS OF STATE AND LOCAL WITHHOLDING FIELDS FROM THE "B" RECORDS FOR FORM 1099-R ONLY FOR EACH STATE BEING REPORTED.
(1) STATE TOTALS "K" RECORD -- RECORD LAYOUT FORMS 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, AND 5498
Field
Position Field Title Length Description and Remarks
-----------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "K."
2-7 Number of 6 REQUIRED. Enter the total number
Payees of "B" Records being coded for
this state. Right justify
information and fill unused
positions with zeros.
8-10 Blank 3 ENTER BLANKS.
REQUIRED. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. CONTROL TOTALS MUST BE RIGHT-JUSTIFIED, AND UNUSED CONTROL TOTAL FIELDS ZERO-FILLED. All control total fields are 15 positions in length.
11-25 Control 15
Total 1
26-40 Control 15
Total 2
41-55 Control 15
Total 3
56-70 Control 15
Total 4
71-85 Control 15
Total 5
86-100 Control 15
Total 6
101-115 Control 15
Total 7
116-130 Control 15
Total 8
131-145 Control 15
Total 9
146-416 Blank 271 Reserved for IRS use. ENTER
BLANKS.
417-418 Combined 2 REQUIRED. Enter the code
Federal/ assigned to the state which is
State Code to receive the information.
(Refer to Part A, Sec. 16 Table
1.)
419-420 Blank 2 ENTER BLANKS or carriage
return/line feed (cr/lf)
characters.
STATE TOTALS "K" RECORD -- RECORD LAYOUT
Record Number of Blank Control Control Control
Type Payees Total 1 Total 2 Total 3
-------------------------------------------------------------------
1 2-7 8-10 11-25 26-40 41-55
Control Control Control Control Control Control
Total 4 Total 5 Total 6 Total 7 Total 8 Total 9
------------------------------------------------------------------
56-70 71-85 86-100 101-115 116-130 131-145
Combined Blank
Blank Federal/ or
State Code CR/LF
-------------------------------
146-416 417-418 419-420
(2) STATE TOTALS "K" RECORD -- RECORD LAYOUT FORM 1099-R
Field
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "K."
2-7 Number of 6 REQUIRED. Enter the total number
Payees of "B" Records being coded for
this state. Right justify and
fill unused positions with
zeros.
8-10 Blank 3 ENTER BLANKS.
REQUIRED. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. CONTROL TOTALS MUST BE RIGHT JUSTIFIED, AND UNUSED CONTROL TOTAL FIELDS ZERO-FILLED. All control total fields are 15 positions in length.
11-25 Control 15
Total 1
26-40 Control 15
Total 2
41-55 Control 15
Total 3
56-70 Control 15
Total 4
71-85 Control 15
Total 5
86-100 Control 15
Total 6
101-115 Control 15
Total 7
116-130 Control 15
Total 8
131-145 Control 15
Total 9
146-386 Blank 241 Reserved for IRS use. ENTER
BLANKS.
387-401 CONTROL TOTAL 15 ACCUMULATE TOTALS OF THE STATE
STATE INCOME INCOME TAX WITHHELD FIELD IN THE
TAX WITHHELD PAYEE "B" RECORD. OTHERWISE,
(FORM 1099-R ENTER BLANKS.
ONLY)
402-416 CONTROL TOTAL 15 ACCUMULATE TOTALS OF THE LOCAL
LOCAL INCOME INCOME TAX WITHHELD FIELD IN THE
TAX WITHHELD PAYEE "B" RECORD. OTHERWISE,
(FORM 1099-R ENTER BLANKS.
ONLY)
417-418 Combined 2 REQUIRED. Enter the code
Federal/State assigned to the state which is
Code to receive the information.
(Refer to Part A, Sec. 16, Table
1.)
419-420 Blank 2 ENTER BLANKS or carriage
return/line feed (cr/lf)
characters.
STATE TOTALS "K" RECORD -- RECORD LAYOUT -- 1099-R
Record Number of Blank Control Control Control
Type Payees Total 1 Total 2 Total 3
-------------------------------------------------------------
1 2-7 8-10 11-25 26-40 41-55
Control Control Control Control Control Control
Total 4 Total 5 Total 6 Total 7 Total 8 Total 9
--------------------------------------------------------------
56-70 71-85 86-100 101-115 116-130 131-145
Control Total
State Income Control Total Combined
Blank Tax Withheld Local Income Federal/ Blank
(Form 1099-R Tax Withheld State or
Only (Form 1099-R Code CR/LF
Only)
-------------------------------------------------------------
146-386 387-401 402-416 417-418 419-420
SECTION 11. END OF TRANSMISSION "F" RECORD -- RECORD LAYOUT
.01 THE END OF TRANSMISSION "F" RECORD IS A FIXED RECORD LENGTH OF 420 POSITIONS. The "F" Record is a summary of the number of payers in the entire file.
.02 This record should be written after the last "C" Record (or last "K" Record, when applicable) of the ENTIRE file.
Record Name: End of Transmission "F" Record
Field
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1 Record Type 1 REQUIRED. Enter "F."
2-5 Number of "A" 4 Enter the total number of "A"
Records Records Payer in the entire file
(right justify and zero fill) or
enter all zeros.
6-30 Zero 25 Enter zeros.
31-420 Blank 390 ENTER BLANKS. Filers may enter
carriage return/line feed
(cr/lf) characters in positions
419-420.
End of Transmission "F" Record -- Record Layout
Record Number of Blank
Type "A" Records Zeros or
CR/LF
--------------------------------------------------
1 2-5 6-30 31-420
PART C. BISYNCHRONOUS (MAINFRAME) ELECTRONIC FILING SPECIFICATIONS
SECTION 1. GENERAL
.01 Bisynchronous electronic filing of Forms 1098, 1099, 5498, and W-2G information returns is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. This method uses IBM 3780 communications protocols and is used primarily by mainframe filers. Electronic filing will fulfill the magnetic media requirements for those payers who are required to file magnetically. It may also be used by payers who are under the filing threshold requirement, but would prefer to file their information returns this way.
.02 The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist taxpayers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Taxpayer Service toll free number (1-800-829-1040) for assistance.
.03 Filers participating in the electronic filing program for information returns will submit their returns to IRS/MCC by way of modems, and not through magnetic media or paper filing.
.04 If a request for extension is approved, transmitters who file electronically will be granted an extension of 30 days to file. Part A, Sec. 11, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.
.05 The formats of the "A", "B", "C", "K", and "F" Records are the same for electronically filed records as they are for 5 1/4- and 3 1/2-inch diskettes, tapes, and tape cartridges. For electronically filed documents, each transmission is considered a separate file; therefore, each transmission must have an End of Transmission (EOT) "F" Record.
SECTION 2. ELECTRONIC FILING APPROVAL PROCEDURE
.01 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically. (Filers who currently have a TCC for magnetic filing do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 7, for information on how to obtain a TCC.
.02 Filers using bisynchronous protocols must obtain an IRS/MCC-assigned password prior to submitting test or actual data files. To obtain a password, the following steps must be taken:
(a) Bisynchronous filers who already have a TCC must submit either Form 4419 or a letter to indicate that they wish to file information returns electronically. Another TCC will not be assigned. If a letter is submitted, it must contain the following:
1) Name and address of transmitter.
2) Transmitter Control Code.
3) Name and phone number of a contact person within the filer's organization to whom a password will be assigned.
(b) Within 30 days of receiving the application or letter, IRS/ MCC will send Form 6086, Time Sharing Operation (TSO) Password Assignment, to the filer which will contain the password to be used for electronic submissions.
(c) Upon receipt of Form 6086, the user (person who will actually transmit the data) will separate the acknowledgment from the password. Both the user and the user's manager must sign the acknowledgment and mail to:
Chief, Security and Disclosure Branch
IRS, Martinsburg Computing Center
P. O. Box 1208, MS-370
Martinsburg, WV 25401
(d) The users or filers should retain a copy of the signed acknowledgment for their records. It is the filer's responsibility to ensure that the password is not compromised. Access to IRS/ MCC computers will not be allowed without a valid password. After a password is received and the acknowledgment returned, the filer may submit a data file.
(e) For security reasons, all bi-synchronous passwords will expire periodically, and a new password will automatically be assigned. If filers have any questions relating to the security procedures, and/or they need to report their password has been compromised, they must contact IRS/MCC as soon as possible at:
IRS/MCC
Information Returns Branch
P. O. Box 1359, MS-360
Martinsburg, WV 25401
or by calling: 304-263-8700.
.03 It is the user's responsibility to remember the password and not allow the password to be compromised.
SECTION 3. TEST FILES
.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for first time electronic filers in order to resolve any data or communication problems prior to the filing season. If filers wish to submit an electronic test file for Tax Year 1996 (returns to be filed in 1997), it MUST BE submitted to IRS/MCC NO EARLIER THAN November 1, 1996, through December 31, 1996.
.02 If a filer encounters problems while transmitting electronic test files, contact IRS/MCC for assistance.
.03 A password must be obtained before submitting an electronic test file.
.04 Bisynchronous electronic test files will be processed and filers will be notified as to the acceptability of their data within 5 workdays of the date the data and transmittal Form 4804 are received by IRS/MCC.
.05 A test file is required from filers who want approval for the Combined Federal/State Filing Program. See Part A, Sec. 16, for further details.
SECTION 4. ELECTRONIC SUBMISSIONS
.01 Electronically filed information may be submitted to IRS/MCC 7 days a week, 24 hours a day, except for routine maintenance/backup which is performed at 4:00 a.m. Eastern Time. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by calling 304-263-8700.
.02 Lengthy transmissions (100,000 or more records) are not encouraged since the transmission may be interrupted by line noise problems. It is advisable to break lengthy files into multiple transmissions.
.03 The time required to transmit information returns electronically will vary depending on the modem speed, if IBM 3780 data compression is used, and if the records are blocked. The following transmission rate was based on an actual test file received at MCC using 4800 bps, no compression, and one record per block:
4500 RECORDS 50 MINUTES
SECTION 5. TRANSMITTAL REQUIREMENTS
.01 All data submitted electronically is verified by transmittal Form 4804. The transmitter must send the signed Form 4804 the same day the transmission is made. No return is considered filed until a Form 4804 is received by IRS/MCC.
.02 Form 4804 can be ordered by calling the IRS toll free forms and publications order number 1-800-TAX-FORM (1-800-829-3676) or it may be computer-generated. If a filer chooses to computer-generate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.
.03 The filer whose TCC is used in the "A" Record is responsible for submitting the transmittal Form 4804.
.04 Forms 4804 may be mailed to the following addresses:
If by Postal Service:
IRS-Martinsburg Computing Center
ATTN: ELECTRONIC FILING COORDINATOR
P. O. 1359, MS-360
Martinsburg, WV 25401-1359
If by track or air freight:
IRS-Martinsburg Computing Center
ATTN: ELECTRONIC FILING COORDINATOR
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
.05 A signed Form 4804 submitted for electronically filed information returns may be faxed to IRS/MCC at the following number: 304-264-5602. Faxed transmittals will allow IRS/MCC to begin processing the file immediately; however, a filer must still send the actual signed Form 4804 the same day as the electronic submission.
SECTION 6. IBM 3780 BISYNCHRONOUS COMMUNICATION SPECIFICATIONS
.01 Transmissions using IBM 3780 bisynchronous protocols must be in EBCDIC character code. Modems must be compatible with either Bell 208B for 4800 bps transmissions, AT&T 2296A for 9600 bps transmissions, or HAYES OPTIMA 288 V.FC SMARTMODEM FOR 14400 BPS TRANSMISSIONS. These modems are dial-up type modems using the Public Switched Telephone Network. IBM 3780 data compression is acceptable for any bisynchronous transmission. Records may be blocked up to 4096 bytes with INTER RECORD SEPARATORS.
.02 IRS/MCC will accept information returns filed electronically over switched telecommunications network circuits. For 4800 bps, the circuit will be 304-264-7080. For 9600 bps, the circuit will be 304-264-7040. FOR 14400 BPS, THE CIRCUIT WILL BE 304-264-7045. These circuits are equipped for bisynchronous transmission using the IBM 3780 protocol.
.03 The 4800 bps line terminates at a Bell 208B modem. The Bell 208B modem uses phase-shift keying and eight-phase modulation to transmit binary serial data signals over the telephone line in half-duplex mode. The following options have been selected:
-- Transmit Level set to -4 dBm
-- Compromise Equalizer in (4 -- Db Slope)
-- DSR off in Analog Loop Mode
-- Automatic Answer
-- Transmitter Internally Timed
-- RS-CS Interval of 50 ms
.04 The 9600 bps line terminates at an AT&T Dataphone II 2296A modem. The AT&T 2296A modem is a full-duplex, CCITT V.32 compatible unit which operates at 9600 bps or 4800 bps (fallback). The following options have been selected:
-- Receiver Responds to Remote Loopback
-- Loss-of-Carrier Disconnect
-- Received-Space Disconnect
-- Send-Space Disconnect
-- Automatic Answer
-- Answer on Ring 1
-- DTR Interlock
-- Retrain Enable
-- Internal Timing
-- CTS Controlled by RTS
-- 0-1 ms RTS to CTS Delay
-- CTS Dependent on Carrier
-- RR Indicates Carrier
-- 9600 Trellis Coding
-- 4800 bps Fallback
-- 4 dB Compromise Equalization
.05 THE 14400 BPS LINE TERMINATES AT A HAYES OPTIMA 288 V.FC SMARTMODEM. THE HAYES OPTIMA SMARTMODEM IS A HALF-DUPLEX. ITU-T (FORMERLY CCITT) V.32 AND V.32 BIS COMPATIBLE UNIT WHICH OPERATES AT 14400 BPS, 9600 BPS, OR 4800 BPS (FALLBACK). THE FOLLOWING OPTIONS HAVE BEEN SELECTED:
-- MONITOR DTR SIGNAL
-- ASSERT DSR SIGNAL AFTER HANDSHAKE NEGOTIATION, BUT BEFORE CONNECT RESULT CODE
-- RING CONTROL S=1
SECTION 7. BISYNCHRONOUS ELECTRONIC FILING RECORD SPECIFICATIONS
.01 For bisynchronous filing there are two additional identifier records which must be used to transmit data. These records are 420 positions in length and are the first ($$REQUEST) and second ($$ADD) records sent in an electronic transmission. The purpose of these records is to provide the password and identity of the transmitter. The $$REQUEST, $$ADD, and the data file should be transmitted as one file. In some cases, filers have attempted to send the $$REQUEST and $$ADD as separate files. Doing this will result in a failed transmission.
.02 With the exception of these additional records, the file format for electronic filing is the same as for magnetic media filing. The format of each of these records is as follows:
Record Name: $$REQUEST
Field
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1-20 $$REQUEST 20 Enter the following characters:
Identifier $$REQUEST ID=MSGFILE
Record
21-420 Blank 400 ENTER A BLANKS.
Electronic Filing Identifier $$REQUEST RECORD -- Record Layout
$$REQUEST
Identifier Blank
Record
1-20 21-420
.03 Upon making contact with IRS/MCC and furnishing a valid password in the $$ADD identifier record, a data transmission session will commence. The transmission will continue until an End of Transmission (EOT) "F" record is received. At the end of each transmission, the following message should be received electronically by the filer: "DATA RECEIVED AT MCC" and the line will be disconnected. If this message is not received, there was a problem with the submission, and the filer should contact IRS/MCC immediately.
.04 Upon receiving a data file and transmittal Form 4804, IRS/MCC will release the data for further processing. If the media cannot be processed, the filer will be notified by either letter or telephone that the data must be retransmitted. This file name, if necessary, will be provided by IRS/MCC and is to be placed in positions 45-51 of the $$ADD record when the file is retransmitted.
Record Name: $$ADD
Field
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1-9 $$ADD 9 Enter the following characters:
Identifier $$ADD ID=
Record
10-17 Password 8 Enter the password assigned by
IRS/MCC. For information
concerning the password, see
Part C, Sec. 2.
18 Blank 1 Enter a blank.
19-26 BATCHID 8 Enter the following characters:
BATCHID=
27 Quote 1 Enter a single quote (').
28-43 Transmitter Name 16 Enter the transmitter's name.
This name should remain
consistent in all Enter the
transmitter's name. This name
should remain consistent in all
transmissions. If the
transmitter's name exceeds 16
positions, truncate the name.
44 Type of File 1 Enter the Type of File Indicator
Indicator from the list below:
O = Original filing
T = Test File
C = Correction file
R = Replacement file
E = EXTENSION FILE
45-51 Replacement File 7 USE THIS FIELD ONLY IF THIS IS A
REPLACEMENT FILE. Enter the
replacement file Name name which
IRS/MCC has assigned to this
file. This file name will be
provided to the filer in the
letter notifying them that a
replacement file is necessary.
If contact is made by telephone,
the replacement file name will
be given to the filer by IRS/MCC
at that time. For other than
replacement files this field
will contain blanks.
52 Quote 1 Enter a single quote (').
53-420 Blanks 368 Enter blanks.
Electronic Filing Identifier $$ADD Record -- Record Layout
$$ADD Transmitter
Identifier Password Blank Batchid Quote Name
Record
---------------------------------------------------------------
1-9 10-17 18 19-26 27 28-43
Type of Replacement Quote Blanks
File File Name
Indicator
----------------------------------------------
44 45-51 52 53-420
PART D. ASYNCHRONOUS (IRP-BBS) ELECTRONIC FILING SPECIFICATIONS
SECTION 1. GENERAL
.01 Asynchronous electronic filing of Forms 1098, 1099, 5498, and W-2G, originals, corrections, and replacements of information returns is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. Electronic filing using the Information Reporting Program Bulletin Board System (IRP-BBS) will fulfill the magnetic media requirements for those filers who are required to file magnetically. It may also be used by those payers who are under the filing threshold requirement, but would prefer to file their information returns this way. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically. Also, if the original file was submitted via magnetic media, any corrections may be transmitted electronically.
.02 The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist taxpayers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Taxpayer Service toll-free number (1-800-829-1040) for assistance.
.03 Filers participating in the electronic filing program for information returns will submit their returns to IRS/MCC by way of modems and not through magnetic media or paper filing. FILES SUBMITTED IN THIS MANNER MUST BE IN STANDARD ASCII CODE.
.04 If a request for extension is approved, transmitters who file electronically will be granted an extension of 30 days to file. Part A, Sec. 11, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.
.05 The formats of the "A", "B", "C", "K", and "F" Records are the same for electronically filed records as they are for 5 1/4- and 3 1/2-inch diskettes, tapes, and tape cartridges and MUST BE IN STANDARD ASCII CODE. For electronically filed documents, each transmission is considered a separate file; therefore each transmission must have an End of Transmission (EOT) "F" Record.
SECTION 2. ELECTRONIC FILING APPROVAL PROCEDURE
.01 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned to them prior to submitting their files electronically. (Filers who currently have a TCC for magnetic filing do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 7 for information on how to obtain a TCC.
.02 Once a TCC is obtained, filers using IRP-BBS assign their own passwords and do not need special approval.
.03 With all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. However, if filers do forget their password, call 304-263-8700 for assistance.
NOTE: PASSWORDS ON THE IRP-BBS ARE CASE SENSITIVE.
SECTION 3. TEST FILES
.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for first time electronic filers in order to resolve any data or communication problems prior to the filing season. If filers wish to submit an electronic test file for Tax Year 1996 (returns to be filed in 1997), IT MUST BE submitted to IRS/MCC NO EARLIER THAN November 1, 1996, through December 31, 1996.
.02 If a filer encounters problems while transmitting the electronic test files, contact IRS/MCC for assistance.
.03 Filers can verify the status of their transmitted test data by dialing the IRP-BBS. This information will be available within two workdays after their transmission is received by IRS/ MCC.
.04 A TEST FILE IS REQUIRED from filers who want approval FOR THE COMBINED FEDERAL/STATE FILING PROGRAM. See Part A, Sec. 16 for further details.
SECTION 4. ELECTRONIC SUBMISSIONS
.01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern Time by calling 304-263-8700.
.02 Filers may submit as many documents as they choose electronically. Filers are allowed 240 minutes a day; however, more time may be requested if needed. It may be advantageous to break down large files (FILES IN EXCESS OF TWO HOURS OF TRANSMISSION TIME) into several smaller files. For example, if large files contain several types of returns or payers, transmit each return or payer as a separate file. As a result, if only one of the files is incorrect, a replacement would be needed for only the incorrect file.
.03 DO NOT TRANSMIT DATA USING IRP-BBS JANUARY 1 THROUGH JANUARY 7. This will allow time for the IRP-BBS to be updated to reflect current year changes.
.04 Data compression is encouraged when submitting information returns by way of the IRP-BBS. MCC has the ability to decompress files created using several popular software compression programs such as ARC, LHARC, and PKZIP. Software data compression can be done alone or inconjunction with V.42bis hardware compression.
The time required to transmit information returns electronically will vary depending on the modem speed and the type of data compression used, if any. However, transmissions to IRP-BBS will be significantly faster than electronic filing to the mainframe. THE TIME REQUIRED TO TRANSMIT A FILE CAN BE REDUCED BY AS MUCH AS 85 PERCENT BY USING SOFTWARE COMPRESSION AND HARDWARE COMPRESSION.
The following are actual transmission rates achieved in test uploads at MCC using compressed files (PKZIP) and the xmodem protocol. The actual transmission rates will vary depending on the protocol that is used. (Uploads will be approximately 25 percent faster when using the XMODEM-1K or ZMODEM protocols.)
TRANSMISSION
SPEED IN BPS 500 RECORDS 2500 RECORDS 10000 RECORDS
-------------------------------------------------------------
2400 2 MIN 55 SEC 10 MIN 25 SEC 55 MIN 10 SEC
9600 1 MIN 5 SEC 4 MIN 35 SEC 21 MIN 20 SEC
19200 41 SEC 2 MIN 51 SEC 13 MIN 23 SEC
38400 25 SEC 1 MIN 55 SEC 9 MIN 10 SEC
.05 Files submitted to IRP-BBS must have a unique filename; therefore, the IRP-BBS will build the filename that must be used. The name will consist of the filer's TCC. submission type (T Test, P = Production, C = Correction, and R = Replacement) and a sequence number. Filers may call the file anything they choose on their end. The sequence number will be incremented every time they send, or attempt to send, a file. Record the upload date, time, and filename. This information will be needed by MCC in order to identify the file if assistance is required and to complete Form 4804.
SECTION 5. TRANSMITTAL REQUIREMENTS
.01 The results of the electronic transmission will be posted to the (F)ile Status area of the IRP-BBS, however, no further processing will occur until the signed Form 4804 is received. The transmitter must send the signed Form 4804 the same day the electronic transmission is made. No return is considered filed until a Form 4804 is received by IRS/MCC.
.02 Form 4804 can be ordered by calling the IRS toll-free forms and publication order number 1-800-TAX-FORM, (1-800-829-3676), downloaded from the IRP-BBS, or it may be computer-generated. A copy of the form is also available in the back of this publication. If a filer chooses to computer-generate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.
.03 The filer whose TCC is used in the "A" Record is responsible for submitting the transmittal Form 4804.
.04 Forms 4804 may be mailed to the following addresses:
If by Postal Service:
IRS-Martinsburg Computing Center
ATTN: ELECTRONIC FILING COORDINATOR
P. O. Box 1359, MS-360
Martinsburg, WV 25401-1359
If by truck or air freight:
IRS-Martinsburg Computing Center
ATTN: ELECTRONIC FILING COORDINATOR
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
SECTION 6. INFORMATION REPORTING PROGRAM BULLETIN BOARD SYSTEM (IRP-BBS) SPECIFICATIONS
.01 The IRP-BBS is an electronic bulletin board system available to filers of information returns. In addition to filing information returns electronically, the IRP-BBS provides other capabilities. Some of the advantages of IRP-BBS are as follows:
(1) Notification within two workdays as to the acceptability of the data transmitted.
(2) Immediate access to the latest changes and updates that affect the Information Reporting Program at IRS/MCC (program, legislative, etc.).
(3) Access to publications such as the Publication 1220 as soon as they are available.
(4) Capability to communicate with IRS/MCC personnel.
(5) Ability to retrieve information and files applicable to the IRP-BBS.
.02 The IRP-BBS is available for public use and accessible using various personal computer communications equipment; however, electronic submission of information returns is limited to holders of valid TCCs. A TCC is not needed to access those portions of the IRP-BBS that contain forms and publications or to leave questions or messages for IRS/MCC personnel.
.03 Filers using IRP-BBS can determine the acceptability of files submitted by checking the file status area of the bulletin board. These reports are not immediately available but will be available two workdays after the transmission is received by IRS/MCC.
.04 Contact the IRP-BBS by dialing 304-264-7070. The communication software settings for IRP-BBS are:
-- No parity
-- Eight data bits
-- One stop bit
-- Full duplex
The communication software should be set up to use the fastest speed allowed by the filer's modem.
.05 Due to the large number of communication products available, it is impossible to provide specific information on a particular software package or hardware configuration. Filers should contact their software or hardware supplier for assistance.
.06 IRP-BBS software provides a menu-driven environment allowing access to different parts of IRP-BBS. Whenever possible, IRS/MCC personnel will provide assistance in resolving any communication problems with IRP-BBS.
.07 IRP-BBS can be accessed at speeds from 1200 to 28,800 bps. The speed is automatically negotiated for connection at the speed of the calling modem. The communication standards supported include Industry Standard 212A, V.22bis, V.32, V.32bis, V.34, and V.FC. Point-to-point error control is supported using the V.42 ITU-T standard or MNP 2-4. Data compression is supported using V.42bis ITU-T standard or MNP5.
SECTION 7. IRP-BBS FIRST LOGON PROCEDURES
.01 The following information will be requested to set up the filer's user profile when logging onto the IRP-BBS for the first time.
(A) Enter the letter, that corresponds to the filer's terminal, from the following:
< A > IBM PC < B > IBM w/ANSI < C > Atari
< D > ADM-3 < E > H19/Z19/H89 < F > Televid 925
< G > TRS-80 < H > Vidtex < I > VT-52
< J > VT-100 < CR > if none of the above
Most PCs, clones, etc., will select the IBM PC emulation. Machines with color, CGA, EGA, or VGA should select IBM w/ANSI.
(B) Upper/lower case, line feed needed, 0 (zero) nulls after each < CR >, do you wish to modify this? (Most users answer no.)
COMMON USER PROBLEMS
PROBLEM PROBABLE CAUSE SOLUTION
-------------------------------------------------------------------
File does not Not starting Start upload/download
upload/download communication when on filers end
prompted by 'Awaiting
Start Signal'
All files not Compressing several Compress only one file
processed files into one for every filename
filename
Replacement needed Original data Replacement must be
incorrect submitted within 45
days of original
transmission
Cannot determine file Not dialing back thru Within 24 to 48 hours
status IRP-BBS to check the after sending a file,
status of the file check under (F)ile
Status for
notification of
acceptability
Loss of carrier during Incorrect modem Reference your modem
session setting on user's end manual about
increasing the value
of the S10 register
Unreadable screens ANSI.SYS driver not Select non ANSI under
after selecting "IBM loaded in the user's (Y)our settings
PC
IRS ENCOUNTERED PROBLEMS
PROBLEM PROBABLE CAUSE SOLUTION
-----------------------------------------------------------------
IRS cannot complete User did not mail the Mail completed Form
final processing of Form 4804 complete final 4804
data the same day as the
electronic
transmission
IRS cannot determine User did not indicate Must enter the
the type of file which file is being filename that is being
being replaced replaced being replaced under
the replacement option
IRS cannot determine User did not indicate When prompted, enter
the type of file being T, P, C, or R for the the correct type of
sent type of file file for data being
sent
Incorrect file not User did not dial back IRP-BBS Within two
replaced within 45 thru IRP-BBS to check workdays check under
days the status of file (F)ile Status for
notification of
acceptability
Duplicate data Transmitter sends Only submit
corrections for corrections for
entire file icorrect records
PART E. MAGNETIC/ELECTRONIC SPECIFICATION FOR EXTENSIONS OF TIME
SECTION 1. GENERAL INFORMATION
.01 The specifications in Part E include the required 200-byte record format for extensions of time to file requests submitted on magnetic media or via electronically. Also included are the instructions for the information that is to be entered in the record. FILERS ARE ADVISED TO READ THIS SECTION IN ITS ENTIRETY TO ENSURE PROPER FILING.
.02 ONLY FILERS WHO HAVE BEEN ASSIGNED A TRANSMITTER CONTROL CODE MAY REQUEST AN EXTENSION OF TIME MAGNETICALLY OR ELECTRONICALLY. IF YOU MEET THE THRESHOLD OF MORE THAN 50 PAYERS WHEN REQUESTING AN EXTENSION BUT ARE BELOW THE 250 DOCUMENTS THRESHOLD, YOU MUST STILL SUBMIT A FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS MAGNETICALLY/ELECTRONICALLY. Requests for extensions of time may be made for Forms 1098, 1099, 5498, W-2G, W-2, and 1042-S.
.03 For Tax Year 1996 (returns due to be filed in 1997), transmitters requesting an extension of time to file FOR MORE THAN 50 PAYERS (NOT PAYEES) ARE REQUIRED TO FILE THE EXTENSION REQUEST ON MAGNETIC MEDIA OR ELECTRONICALLY. Transmitters requesting an extension of time for 10 to 50 payers (not payees) are encouraged to file the request magnetically or electronically. The request may be filed on tape, tape cartridge, 5 1/4- and 3 1/2-inch diskette, or electronically through the IRP-BBS.
.04 For extension requests filed on magnetic media, the transmitter must fax the completed, signed Form 8809, Request for Extension of Time to File Information Returns, in the same package as the corresponding media. For extension requests filed electronically, the transmitter must FAX the Form 8809 the same day the transmission is made.
.05 TRANSMITTERS SHOULD NOT SUBMIT A LIST OF PAYER NAMES AND TINS WITH THE FORM 8809 WITH THE MAGNETIC MEDIA OR ELECTRONIC FILES. BOX 6 OF THE FORM 8809 MUST BE COMPLETED WITH THE TOTAL NUMBER OF PAYER RECORDS (TOTAL NUMBER OF PAYERS) ON THE TRANSMITTER'S EXTENSION OF TIME FILE.
.06 To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the request will be denied.
.07 The extension record format is also on the IRP-BBS and can be downloaded. SEE PART D FOR MORE INFORMATION ON HOW TO CONTACT THE IRP-BBS.
.08 A magnetically-filed request for an extension of time should be sent using the following addresses:
If by Postal:
IRS-Martinsburg Computing Center
ATTN: EXTENSION OF TIME COORDINATOR
P. O. Box 879, MS-360
Kearneysville, WV 25430
If by truck or air freight:
IRS-Martinsburg Computing Center
ATTN: EXTENSION OF TIME COORDINATOR
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
NOTE: DUE TO THE LARGE VOLUME OF MAIL RECEIVED BY IRS/MCC AND THE TIME FACTOR INVOLVED IN PROCESSING THE FORM 8809, IT IS IMPERATIVE THAT THE ATTENTION LINE BE PRESENT ON ALL ENVELOPES OR PACKAGES CONTAINING EXTENSION OF TIME (EOT) REQUESTS.
.09 If using a delivery service other than postal service, the actual date of receipt by IRS/MCC will be used as the submitted date. This should be considered in meeting filing requirements timely.
.10 Transmitters who submit their extensions of time requests magnetically or electronically will receive a letter from IRS/MCC with an attached list of the payers specifying approval and/or denial.
.11 Do not submit tax year 1996 extensions of time to file requests on magnetic media or electronically before January 1, 1997.
.12 Filers may request an extension of time AS SOON AS THEY ARE AWARE that an extension is necessary but not later than the due date of the return. It will take a minimum of 30 days for IRS/ MCC to respond to an extension request. Under certain circumstances a request for an extension of time could be denied. In such cases, the transmitter receives a denial letter. When this denial letter is received, the transmitter has 20 days to provide the additional of necessary information and resubmit the extension request to IRS/MCC.
.13 Each piece of magnetic media MUST have an external media label containing the following information:
(a) Transmitter name
(b) Transmitter Control Code (TCC)
(c) Tax year
(d) The words "Extension of Time"
(e) Record count
.14 A request for an extension of time to file is not automatically granted. Approval or denial is dependent on information provided on the Form 8809.
.15 If the first request for an extension of time to file was submitted magnetically or electronically, additional extension requests should be submitted in the same manner.
.16 If an additional extension of time is needed, a second Form 8809 may be submitted before the end of the initial extension with a postmark reflecting the date mailed. Line 7 on the form should be checked to indicate that the original extension has been received and the additional extension is being requested.
.17 See Part A, Sec. 11, for complete information on requesting an extension of time to file information returns. If there are additional questions or concerns, contact IRS/MCC.
SECTION 2. MAGNETIC TAPE, TAPE CARTRIDGE, 5 1/4- AND 3 1/2-INCH DISKETTE AND IRP-BBS SPECIFICATIONS
.01 Tape specifications are as follows:
(a) 9 track.
(b) EBCDIC (Extended Binary Coded Decimal Interchange Code) or ASCII (American Standard Coded Information Interchange) recording mode.
(c) 1600 or 6250 BPI.
(d) A block must not exceed 32,600 tape positions and must be a multiple of 200.
(e) Record length of 200 bytes.
(f) Labeled or unlabeled tapes may be submitted.
.02 Tape cartridge specifications are as follows:
(a) Must be IBM 3480, 3490, or AS400 compatible.
(b) Must meet American National Standard Institute (ANSI) standards and have the following characteristics:
(1) Tape cartridges will be 1/2-inch tape contained in plastic cartridges which are approximately 4-inches by 5-inches by 1-inch in dimension.
(2) Magnetic tape will be chromium dioxide particle based 1/2-inch tape.
(3) Cartridges will be 18-track or 36-track parallel. INDICATE ON THE EXTERNAL MEDIA LABEL IF THE TAPE CARTRIDGE IS 18-OR 36-TRACK.
(4) Mode will be full function.
(5) The data may be compressed using EDRC (Memorex) or IDRC (IBM) compression.
(6) Either EBCDIC or ASCII.
(c) A block must not exceed 32,600 tape positions and must be a multiple of 200.
(d) Record length of 200 bytes.
(e) Labeled or unlabeled tape cartridges may be submitted.
.03 Diskette specifications are as follows:
(a) 5 1/4- or 3 1/2-inches in diameter.
(b) ASCII recording mode only. Additional specifications may be found in Part B, Sec. 3, of this revenue procedure.
(c) Record length of 200 bytes.
(d) Diskettes must be created using the MS-DOS operating system.
(e) Filename of IRSEOT must be used. No other filenames are acceptable. If a file will consist of more than one diskette, the filename IRSEOT will contain a three-digit extension. This extension will indicate the sequence of the diskettes within the file. For example, the first diskette will be named IRSEOT.001, the second diskette will be named IRSEOT.002, etc.
(f) Delimiter character commas (,) must not be used.
(g) Positions 199 and 200 of each record have been reserved for use as carriage return/line feed (cr/lf) characters, if applicable.
.04 Bisynchronous electronic specifications include:
(a) Transmitter must have Transmitter Control Code number (TCC).
(b) Access phone numbers:
4800 bps 304-264-7080
9600 bps 304-264-7040
14400 BPS 304-265-7045
(c) Datacompression is encouraged.
NOTE: SEE PART C, BISYNCHRONOUS (MAINFRAME) ELECTRONIC FILING SPECIFICATIONS, FOR DETAILED INFORMATION ON FILING WITH IRS/MCC VIA HI-SYNCHRONOUS PROTOCOLS.
.05 IRP-BBS specifications include:
(a) Transmitter must have Trans-witter Control Code number (TCC).
(b) IRP-BBS access phone number is 304-264-7070.
(c) Communications software settings are:
-- No parity
-- Eight data bits
-- One stop bit
-- Full duplex
(d) Access speeds from 1200 to 28,800 bps.
(e) Data compression is encouraged.
NOTE: SEE PART D, IRP-BBS ELECTRONIC FILING SPECIFICATIONS, FOR DETAILED INFORMATION ON FILING WITH IRS/MCC VIA IRP/BBS.
SECTION 3. RECORD LAYOUT
.01 Positions 6 through 174 of the following record should contain information about the payer for whom the extension of time to file is being requested. Do not enter transmitter information in these fields. ONLY ONE TCC MAY BE PRESENT IN A FILE.
RECORD LAYOUT
Field
Position Field Title Length Description and Remarks
--------------------------------------------------------------------
1-5 Transmitter 5 REQUIRED. Enter the five digit
Control Code Transmitter Control Code issued
(TCC) by IRS. ONLY ONE TCC PER FILE IS
ACCEPTABLE.
6-14 Payer TIN 9 REQUIRED. Must be the valid
nine-digit EIN/SSN assigned to
the payer. DO NOT ENTER BLANKS,
HYPHENS OR ALPHA CHARACTERS. All
zeros, ones, twos, etc. will
have the effect of an incorrect
TIN. For foreign entities that
are not required to have a TIN,
this field may be blank;
however, the Foreign Entity
Indicator, position 176, must be
set to "X."
15-54 Payer Name 40 REQUIRED. Enter the name of the
payer whose TIN appears in
positions 6-14. Left justify
information.
55-94 Second Payer 40 If additional space is needed,
Name this field may be used to
continue name line information
(e.g., % First National Bank),
otherwise, ENTER BLANKS.
95-134 Payer Address 40 REQUIRED. Enter the payer's
address. Street address should
include number, street,
apartment or suite number (or
P.O. Box if mail is not
delivered to a street address).
135-163 Payer City 29 REQUIRED. Enter payer city,
town, or post office.
164-165 Payer State 2 REQUIRED. Enter payer valid U.S.
Postal Service state
abbreviation (refer to Part A,
Sec. 18).
166-174 Payer ZIP Code 9 REQUIRED. Enter payer ZIP code.
If using a five-digit ZIP code,
left justify information and
fill unused positions with
blanks.
175 Document 1 REQUIRED. Enter the document you
Indicator (See are requesting an extension of
Note) time for using the following
code:
CODE DOCUMENT
1 W-2
2 1098, 1099-A, 1099-B,
1099-C, 1099-DIV, 1099-G,
1099-INT, 1099-MISC,
1099-OID, 1099-PATR,
1099-R, 1099-S, or W-2G
3 5498
4 1042-S
5 REMIC Documents (1099-INT
or 1099- OID)
NOTE: DO NOT ENTER ANY OTHER VALUES IN THIS FIELD. SUBMIT A SEPARATE RECORD FOR EACH DOCUMENT. FOR EXAMPLE, IF YOU ARE REQUESTING AN EXTENSION FOR 1099-INT AND 5498 FOR THE SAME PAYER, SUBMIT ONE RECORD WITH "2" CODED IN THIS FIELD AND ANOTHER RECORD WITH "3" CODED IN THIS FIELD. IF YOU ARE REQUESTING AN EXTENSION FOR 1099-DIV AND 1099-MISC FOR THE SAME PAYER, SUBMIT ONE RECORD WITH "2" CODED IN THIS FIELD.
176 Foreign Entity 1 Enter character "X" if Indicator
Indicator the payer is a foreign entity.
177-198 Blank 22 ENTER BLANKS.
199-200 Blank 2 ENTER BLANK. Diskette filers may
code the ASCII carriage
return/line feed (cr/lf)
characters.
EXTENSION OF TIME RECORD LAYOUT
Transmitter Second
Control Payer Payer Payer Payer Payer
Code EIN Name Name Address City
-----------------------------------------------------------
1-5 6-14 15-54 55-94 95-134 135-163
Payer
Payer Zip Document Foreign Entity
State Code Indicator Indicator Blank
------------------------------------------------------------
164-165 166-174 175 176 177-198
Blank or
CR/LF
--------
199-200
PART F. MISCELLANEOUS INFORMATION
SECTION 1. ADDRESSES FOR MARTINSBURG COMPUTING CENTER
TO SUBMIT AN APPLICATION TO FILE, WAIVER REQUEST (FORMS), CORRESPONDENCE, AND MAGNETIC MEDIA FILES, USE THE FOLLOWING:
Mailing by U. S. Postal Service:
IRS -- Martinsburg Computing Center
P. O. Box 1359, MS-360
Martinsburg, WV 25401-1359
Shipping by truck or air freight:
IRS -- Martinsburg Computing Center
Information Reporting Program
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
TO SUBMIT A MAGNETICALLY FILED EXTENSION OF TIME REQUEST, USE THE FOLLOWING:
Mailing by U.S. Postal Service:
IRS -- Martinsburg Computing Center
ATTN: Extension of Time Coordinator
P. O. Box 879, MS-360
Kearneysville, WV 25430
Shipping by truck or air freight:
IRS -- Martinsburg Computing Center
ATTN: Extension of Time Coordinator
Route 9 and Needy Road, MS-360
Martinsburg, WV 25401
SECTION 2. TELEPHONE NUMBERS FOR CONTACTING IRS/MCC
PHONE NUMBERS FOR CONTACTING THE MARTINSBURG COMPUTING CENTER
INFORMATION REPORTING PROGRAM CALL SITE:
304-263-8700
Between 8:30 a.m. and 4:30 p.m. Eastern Time
304-267-3367
Telecommunication Device for the Deaf (TDD)
INFORMATION RETURNS FAX MACHINE:
304-264-5602
ELECTRONIC FILING:
(IRP-BBS)
(Asynchronous)
304-264-7070
Mainframe Filing -- (Bisynchronous Filing)
4.8 Modems 304-264-7080
9.6 Modems 304-264-7040
14.4 Modems 304-264-7045
HOURS OF OPERATION --
24 HOURS A DAY
7 DAYS A WEEK
SECTION 3 PREPARATION INSTRUCTIONS FOR MEDIA LABEL
Media label, Form 5064, has been obsoleted. It is no longer necessary to use special labels from IRS for your media. Any pressure sensitive label can now be used as long as it contains the following information:
TYPE OF FILING: Indicate whether data is ORIGINAL, REPLACEMENT, TEST OR CORRECTION.
TAX YEAR: Indicate tax year for which media is submitted.
IRS TCC: (Transmitter Control Code): Provide TCC assigned to the transmitter. (See Part A, Section 7.)
TRANSMITTER'S NAME
OPERATING SYSTEM/HARDWARE:
For 5 1/4 and 3 1/2 inch diskette files, indicate the type of personal computer operating system, and software package used to create the media (for example: IBM.PC/AT-MSD/DOS, Apple Macintosh/ MacWrite V2.2).
Recommended label format:
Type of filing ______________________________________
Tax Year _____________________ IRS TCC _____________
Transmitter name ____________________________________
Operating system/Hardware ___________________________
Number of payees ____________________________________
Transmitter number for media ________________________
Media sequence ______________________ of ____________
For tape, indicate either EBCDIC or ASCII.
For tape cartridge, indicate operating system, either EBCDIC or ASCII, and either 18- or 36-track.
For 8mm tape cartridge, indicate operating system, and either EBCDIC or ASCII.
NUMBER OF PAYEES: Indicate the total number of Payee "B" Records, Recipient "Q" Records for Form 1042S, or total number of establishments for Form 8027 REPORTED ON THE MEDIA.
TRANSMITTER NUMBER FOR MEDIA: If available, provide the in-house number assigned by your organization to the tapes, tape cartridges or diskettes.
MEDIA SEQUENCE: Indicate sequence number of media and total number of media in file (FOR EXAMPLE: MEDIA SEQUENCE 1 OF 3, 2 OF 3, 3 OF 3).
PLEASE AFFIX EXTERNAL LABEL TO APPROPRIATE AREA ON MAGNETIC MEDIA. DO NOT HINDER THE ABILITY TO PROCESS MEDIA WHEN AFFIXING LABEL.
THIS IS THE END OF PUBLICATION 1220 FOR TAX YEAR 1996.
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 96-18973 (62 original pages)
- Tax Analysts Electronic Citation96 TNT 133-25