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MAGNETIC DISKETTE REPORTING IS EXPLAINED FOR FORMS 1099, 5498 AND W-2G

OCT. 19, 1984

Rev. Proc. 84-68; 1984-2 C.B. 638

DATED OCT. 19, 1984
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Language
    English
  • Tax Analysts Electronic Citation
    not available
Citations: Rev. Proc. 84-68; 1984-2 C.B. 638

Superseded by Rev. Proc. 85-47

Rev. Proc. 84-68

                              CONTENTS

 

 

PART A. GENERAL

 

 

SECTION 1. PURPOSE

 

SECTION 2. BACKGROUND

 

SECTION 3. NATURE OF CHANGES

 

SECTION 4. WAGE AND PENSION INFORMATION

 

SECTION 5. APPLICATION FOR MAGNETIC MEDIA REPORTING

 

SECTION 6. FILING OF MAGNETIC MEDIA REPORTS

 

SECTION 7. FILING DATES

 

SECTION 8. EXTENSIONS TO FILE

 

SECTION 9. PROCESSING OF MAGNETIC MEDIA RETURNS

 

SECTION 10. CORRECTED RETURNS

 

SECTION 11. TAXPAYER IDENTIFICATION NUMBERS

 

SECTION 12. EFFECT ON PAPER RETURNS

 

SECTION 13. MAGNETIC MEDIA COORDINATOR CONTACTS

 

SECTION 14. COMBINED FEDERAL/STATE FILING

 

SECTION 15. DEFINITIONS

 

SECTION 16. U.S. POSTAL SERVICE STATE ABBREVIATIONS

 

 

PART B. DISKETTE SPECIFICATIONS

 

 

SECTION 1. GENERAL

 

SECTION 2. PAYER/TRANSMITTER "A" RECORD

 

SECTION 3. PAYER/TRANSMITTER "A" RECORD--RECORD LAYOUT

 

SECTION 4. PAYEE "B" RECORD - GENERAL INFORMATION FOR ALL FORMS

 

SECTION 5. PAYEE "B" RECORD - FIELD DESCRIPTIONS FOR FORMS 1099-ASC,

 

           1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,

 

           1099-R and 5498

 

SECTION 6. PAYEE "B" RECORD -- RECORD LAYOUTS FOR FORMS 1099-ASC,

 

           1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR,

 

           1099-R and 5498

 

SECTION 7. PAYEE "B" RECORD - FIELD DESCRIPTIONS FOR FORM 1099-B

 

SECTION 8. PAYEE "B" RECORD -- RECORD LAYOUTS FOR FORM 1099-B

 

SECTION 9. PAYEE "B" RECORD -- FIELD DESCRIPTIONS FOR FORM W-2G

 

SECTION 10. PAYEE "B" RECORD -- RECORD LAYOUTS FOR FORM W-2G

 

SECTION 11. END OF PAYER "C" RECORD

 

SECTION 12. END OF PAYER "C" RECORD -- RECORD LAYOUT

 

SECTION 13. STATE TOTALS "K" RECORD

 

SECTION 14. STATE TOTALS "K" RECORD -- RECORD LAYOUT

 

SECTION 15. END OF TRANSMISSION "F" RECORD

 

SECTION 16. END OF TRANSMISSION "F" RECORD -- RECORD LAYOUT

 

 

PART A. GENERAL

SECTION 1. PURPOSE

01 The purpose of this revenue procedure is to provide the requirements and conditions for filing information returns in the Form 1099 series, the Form 5498 series and the Form W-2G series, on diskette instead of paper returns. Specifications for filing the following forms are contained in this procedure:

(a) Form 1099-ASC, Statement for Recipients of Interest on All-Savers Certificates.

(b) Form 1099-B, Statement for Recipients of Proceeds from Broker and Barter Exchange Transactions.

(c) Form 1099-DIV, Statement for Recipients of Dividends and Distributions.

(d) Form 1099-G, Statement for Recipients of Certain Government Payments.

(e) Form 1099-INT, Statement for Recipients of Interest Income.

(f) Form 1099-MISC, Statement for Recipients of Miscellaneous Income.

(g) Form 1099-OID, Statement for Recipients of Original Issue Discount.

(h) Form 1099-PATR, Statement for Recipients of Taxable Distributions Received From Cooperatives.

(i) Form 1099-R, Statement for Recipients of Total Distributions from Profit-Sharing, Retirement Plans, Individual Retirement Arrangements, etc.

(j) Form 5498, Individual Retirement Arrangement Information.

(k) Form W-2G, Statement for Recipients of Certain Gambling Winnings.

02 This procedure also provides the requirements and specifications for diskette filing under the Combined Federal/State Filing Program.

03 The following revenue procedures and publication provide more detailed filing procedures for information return payer identification, transfer agents and paper substitute specifications, respectively.

(a) Rev. Proc. 84-24, 1984-12 I.R.B. 11, dated March 19, 1984, regarding preparation of transmittal documents for information returns.

(b) Rev. Proc. 84-33, 1984-16 I.R.B. 16, dated April 16, 1984, regarding the optional method for agents to report and deposit backup withholding.

(c) Publication 1179, Requirements for Reproducing Paper Substitutes of Forms 1099, 5498 and W-2G.

04 Form 1096, Annual Summary and Transmittal of U.S. Information Returns, includes the requirements on who must file and when to file the various information returns (Forms 1099 and 5498)

05 This procedure supersedes the following revenue procedure: Rev. Proc. 83-48, 1983-2 C.B. 420, Publication 1220, Requirements and Conditions for Filing Information Returns in the 1099 Series on Magnetic Media.

SECTION 2. BACKGROUND

01 The following section contains a REVIEW of the changes which were described in the revenue procedure last year. Please insure that the necessary re-programming was accomplished in order to comply.

02 There were numerous changes documented in Revenue Procedure 83-48 (Publication 1220) for Tax Year 1983 (processing year 1984). Some of the major changes were:

(a) An effort to consolidate the number of information returns, as well as the incorporation of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, 1982-2 C.B. 462, caused the meaning of many of the "Amount Indicators" in the Payer/Transmitter "A" Record to change. PLEASE VERIFY THAT THESE CHANGES WERE MADE THROUGHOUT YOUR PROGRAMS.

(b) The "Amount Indicator" field in the Payer/Transmitter "A" Record was increased from seven to nine positions. Because of this change, the "Savings and Loan Code" field has been replaced by position eight of Amount Indicators. The "Savings and Loan Code" is no longer used.

(c) Payment Amount "8" and Payment Amount "9" were added to the following records:

(1) Payee "B" Record; and

(2) End of Payer "C" Record; and

(3) State Totals "K" Record.

(d) The usage of the "Document Specific Code" in the Payee "B" Record was expanded to include codes specific to Forms 1099-R, 1099-MISC and 1099-G.

(e) The End of Reel Record ("D" Record) has been deleted from the Revenue Procedure and Service programs. All filers using "D" Records must update their programs to reflect this change.

PLEASE SEE SECTION 3, NATURE OF CHANGES, FOR A LIST OF THE CHANGES CONTAINED IN THIS EDITION OF THE REVENUE PROCEDURE.

SECTION 3. NATURE OF CHANGES

01 The following section contains the changes that must be incorporated into your magnetic media programs for Tax Year 1984 (processing year 1985).

02 The following are general changes.

(a) An explanation of applying for waivers for undue hardship has been added to PART A, SEC. 5.

(b) An explanation of penalties has been added to PART A, SEC. 6.

(c) Reports from different branches for one payer must be consolidated under one Payer/Transmitter "A" Record for each type of information return. For example, all like Form 1099-INT documents must be sorted together under one Payer/Transmitter "A" Record, followed by Payee "B" Records and one End of Payer "C" Record. See PART A, SEC. 6.13.

(d) The explanation of Taxpayer Identification Numbers in PART A, SEC. 11 has been rewritten to clarify changes concerning backup withholding and due diligence requirements.

(e) PART A, SEC. 12 has been rewritten to include the changes made to the requirements concerning the paper copy of the information return furnished to the payee.

(f) A definition for "Transfer Agent" has been added to PART A, SEC. 15.

(g) A list of valid U.S. Postal Service State Abbreviations has been added to aid in developing the State Code portion of Name Line fields. See PART A, SEC. 16.

(h) The size of the block which Service programs can accept has been increased to 10,000.

(i) Records may not span blocks.

03 The following changes have been made to the Payer/Transmitter "A" Record.

(a) Header label UHL1 has been added as one of the standard labels Service programs can process. See PART B, SEC. 3.

(b) Trailer labels EOV1 and EOV2 have been added as standard trailer labels Service programs can process. See PART B, SEC. 3.

(c) Amount Indicator "4" is no longer valid for Form 1099-ASC.

(d) Amount Indicator "2" has been added for Form 5498.

(e) "Type of Return" and "Amount Indicators" have been added for Form W-2G.

(f) The codes for "Type of Payer" and "Payee 'B' Record Surname Indicator" fields should be deleted from your programs. However, the positions in the record SHOULD NOT be deleted! Fill these positions with blanks.

(g) The "Second Payer Name" field has been shortened from 40 characters to 39 characters. The contents of the "Second Payer Name" field, as well as the contents of the "Payer Shipping Address" and the "Payer City, State and Zip Code" fields, is now dependent upon the value in the "Transfer Agent Indicator".

(h) A "Transfer Agent Indicator" has been added following the "Second Payer Name" field. The contents of this field will let the Service programs know if the information in "Second Payer Name", "Payer Shipping Address" and "Payer City, State and Zip Code" pertains to the Payer or to the Transfer Agent. (See Rev. Proc. 84-33, 1984-16, I.R.B. 16, dated April 16, 1984, for information regarding the optional method for agents to report and deposit backup withholding.)

(i) The name of "Payer Mailing Address" has been changed to "Payer Shipping Address". Beginning in Tax Year 1984, the Service will notify payers of any information returns not containing valid Taxpayer Identification Numbers (TINs). This notification will include a payee notice for each such information return. Therefore, we must have an address capable of accepting volume mail.

04 The following changes have been made to the Payee "B" Record.

(a) The meaning of the "Document Specific Code" for Form 1099-G has been expanded.

(b) The use of the "Document Specific Code" has been increased to include Type of Wager for Form W-2G.

(c) PLEASE NOTE: If any one Payment Amount Field exceeds "9999999999" (dollars and cents), as many SEPARATE Payee "B" Records as necessary to contain the total MUST be submitted for the Payee. Example: the total money amount to be reported for Payee ABC is $250,371,491.87. Three Payee "B" Records will have to be submitted for Payee ABC to contain the entire total amount. (DO NOT enter dollar signs, commas, decimal points in the Payee Amount fields.)

(d) There are new field definitions specific to Form W-2G for positions 293-360.

05 There are various editorial changes.

SECTION 4. WAGE AND PENSION INFORMATION

01 Section 8(b), Pub. L. 94-202, 1976-1 C.B. 503, enacted in January 1976, authorized the combined reporting of FICA detailed information in one consolidated annual W-2 (Copy A) to the Federal government. As a result, Forms W-2 and W-2P are to be filed with the Social Security Administration (SSA).

02 SSA will accept magnetic media filing of Forms W-2 and W-2P and has issued the following concerning this: TIB-4a, "MAGNETIC TAPE REPORTING, Submitting FICA wage and tax data to the Social Security Administration"; TIB-4b, "MAGNETIC TAPE REPORTING, Submitting Annuity, Pension, Retired Pay or IRA Payment to the Social Security Administration"; and TIB-4c, "DISKETTE AND DISK CARTRIDGE REPORTING, Submitting FICA wage and tax data to the Social Security Administration". Applications for Filing Forms W-2 and W-2P on magnetic media appear in TIBs-4a, 4b, and 4c.

03 Copies of Social Security Administration publications TIB-4a, 4b, and 4c are available from any local Social Security Administration office.

SECTION 5. APPLICATION FOR MAGNETIC MEDIA REPORTING

01 For the purposes of this revenue procedure, the payer is the organization making the payments and the transmitter is the organization preparing the magnetic disk file. The payer and transmitter may be the same organization. Payers or their transmitters are required to complete Form 4419, Application for Magnetic Media Reporting for Information Returns. Requests for copies of this form or for additional information on cassette or cassette reporting should be addressed to the attention of the Magnetic Media Coordinator at one of the Service Centers listed in SEC. 13 of this revenue procedure.

02 The Service will act on an application and notify the applicant of authorization to file, in writing, within 30 days of receipt of the application. Diskette or returns may not be filed with the Service until the application has been approved.

03 The Service will assist new filers with their initial diskette disk submission by requiring the submission of test files for review in advance of the filing season. Approved payers or transmitters who wish to submit a test file should contact the Magnetic Media Coordinator at the Service Center where the application was filed.

04 If there are hardware or software changes that would affect the characteristics of the diskette or submission, the payer (or its transmitter) is required to submit a new Form 4419.

05 In accordance with section 1.6041-7 of the Income Tax Regulations, medical payments from separate departments of a health care carrier may be reported as separate returns on diskette. In this case, the headquarters office will be considered to be the transmitter and the individual departments of the company filing reports will be considered to be payers. A single application form covering all the departments which will be filing on diskette should be submitted.

06 Section 1.6045-1(l) of the Income Tax Regulations requires magnetic media filing of ALL information returns for broker and barter exchanges (Forms 1099-B) as of January 1, 1984. However, the Secretary is granted authority to relieve filers on a case-by-case basis if the requirement would cause undue hardship.

07 Requests for undue hardship exemptions must be submitted by existing brokers and barter exchanges at least 90 days before the due date of the return; new brokers and barter exchanges by the end of the second month following the month in which the person becomes a broker or barter exchange, but no later than 90 days before the due date of the return.

08 Section 6011(e) of the Internal Revenue Code, as amended by the Interest and Dividend Tax Compliance Act of 1983, Pub. L. 98-67, 1983-2 C.B. 352, requires any person, including individuals, estates and trusts, required to file more than 50 information returns in the aggregate for payments of interest (Forms 1099-INT and 1099-OID), dividends (Form 1099-DIV) or patronage dividends (Form 1099-PATR) for any calendar year, must file such returns on magnetic media. The Secretary is granted authority to relieve filers on a case-by-case basis if imposition of the requirements would cause undue hardship.

09 Filers must submit a written statement requesting an undue hardship waiver from magnetic media filing for a specific period of time, not to exceed one tax year. If the filer requires a waiver for a longer period of time, the filer may reapply at the appropriate time. Filers may not apply for a waiver for more than one tax year at a time. The written statement must contain the following identifying information:

(a) The filer's name;

(b) The filer's address;

(c) The filer's Employer Identification Number (EIN);

(d) The date to which the waiver is requested;

(e) The name and telephone number of a person to contact regarding the information contained in the waiver;

(f) A statement regarding the cost which is causing the undue hardship condition; and

(g) A statement explaining any other reasonable attempts the filer has made to comply with this magnetic media filing requirement.

10 Waivers are granted on a case-by-case basis and may be approved at the discretion of the Service Center Magnetic Media Coordinator.

11 Any filer who files paper forms without an approved waiver from magnetic media reporting on record may be subject to failure to file penalty.

SEC. 6. FILING OF MAGNETIC MEDIA REPORTS

01 Payers must use magnetic media to file information returns reporting payments of interest, dividends or patronage dividends made after December 31, 1983, to more than 50 payees. The returns affected are Forms 1099-INT and 1099-OID for interest, Form 1099-DIV for dividends and Form 1099-PATR for patronage dividends.

02 The penalty for both the failure to timely file MOST information returns and failure to file returns as prescribed by the Service is now $50 a return up to a maximum of $50,000 a year. However, there is not a maximum penalty for returns of interest, dividends or patronage dividends. If the failure to file is due to intentional disregard of the filing requirements, the penalty may be greater than $50 a return and there is no maximum penalty.

03 Payers are now subject to a $50 penalty for EACH failure to include the payee's correct Taxpayer Identification Number (TIN) on an information return unless the payer has exercised due diligence.

04 Rev. Proc. 84-24, 1984-12 I.R.B. 11, which gives detailed information on preparing the transmittal documents for information returns (Forms 1099, 5498 and W-2G) is available at your Internal Revenue Service office. Specific guidelines are given on how to report the payers' names, addresses and TINs on transmittal documents and information returns. Instructions for multiple transmittals and the submission of transmittals by service bureaus or agents are also covered.

05 Any person who is required to file information returns because of payments of dividends, patronage dividends or interest to more than 50 payees (in the aggregate) for any calendar year after 1983, must file the returns with the Service on magnetic media. This requirement shall not apply to any person for any period if such person establishes that this requirement would result in undue hardship. Request for relief because of undue hardship should be sent to the attention of the Magnetic Media Coordinator of the Service Center for your area (see PART A, SEC. 13).

06 Brokers and barter exchanges are required to use magnetic media in reporting Form 1099-B data to the IRS. New brokers and barter exchanges may request an undue hardship exception by filing an application with their Service Center Magnetic Media Coordinator by the end of the second month following the month in which they became a broker or barter exchange.

07 A diskette reporting package, which includes all the necessary transmittals, labels, and instructions will be mailed to all approved filers between October and December of each year.

08 With the Service's concurrence, payers can, IN MOST CASES, submit a portion of their returns on magnetic media and the remainder on paper Forms 1099 (or paper Forms 5498 or paper Forms W-2G). HOWEVER, there are two exceptions. Per the Tax Equity and Fiscal Responsibility Act of 1982, ALL Forms 1099-B must be filed on magnetic media unless a waiver has been approved. Also, per the Interest and Dividend Tax Compliance Act of 1983, the same requirement applies if more than 50 information returns are filed in the aggregate for Forms 1099-DIV, 1099-INT, 1099-OID and 1099-PATR.

09 The diskette records and paper forms must be filed at the same location but in separate shipments. A Form 1096, Annual Summary and Transmittal of U.S. Information Returns, MUST ACCOMPANY paper submissions and a Form 4804, Transmittal of Information Returns Reported on Magnetic Media, MUST ACCOMPANY diskette disk submissions.

10 The affidavit which appears on Forms 1096 and 4804 should be signed by the payer. A transmitter, service bureau, or disbursing agent may, however, sign the affidavit on behalf of the payer if all of these conditions are met:

(a) It has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under the State law.

(b) it has the responsibility (either oral, written, or implied) conferred on it by the payer to request the taxpayer identifying numbers of payees reported on magnetic media or paper returns.

(c) it signs the affidavit and adds the caption "For: (name of payer)".

11 Although a duly authorized agent signs the affidavit, the payer is held responsible for the accuracy of the Form 4804 and will be liable for penalties for failure to comply with filing requirements.

12 If a portion of the returns are submitted on paper documents, include a statement on the Form 1096 that the remaining returns are being filed on diskette.

13 Reports from different branches for one payer MUST be consolidated under one Payer/Transmitter "A" Record for each type of information return. For example, all Forms 1099-INT documents must be sorted together under one Payer/Transmitter "A" Record followed by the appropriate "B" Records and one "C" Record.

14 Health care carriers, or their agents, filing Form 1099-MISC per SEC. 5.05 above, may submit part of their returns on paper documents and part on magnetic disk if the records of departments are not maintained on computer files. However, an information return is required if the aggregate amount paid to a health care service provider from all departments equals $600 or more. For example, Department A pays $200, Department B pays $300, and Department C pays $100 to the same health care service provider. The aggregate amount paid from all departments equals $600. The health care carrier or agent must submit either one information return for the aggregate amount of $600 or three separate returns, one from each department, indicating the amount paid by each department.

SEC. 7. FILING DATES

01 Diskette reporting to the Service for all types of Form 1099, Form 5498 and Form W-2G must be on a calendar year basis.

02 The dates prescribed for filing paper returns with the Service will also apply to diskette filing. Files must be submitted to the Service Center by FEBRUARY 28. The copies of this information required to be furnished to recipients must be furnished by JANUARY 31.

SEC. 8. EXTENSIONS TO FILE

01 If a payer or transmitter is unable to submit its diskette file by the date prescribed in Sec. 7.02 above, a letter requesting an extension must be filed before February 28. The letter should be sent to the attention of the Magnetic Media Coordinator at the Service Center which will receive the diskette file. The request should include the estimated number of returns which will be filed late and the reason for the delay.

02 If an extension is granted by the Service, a copy of the letter granting the extension must be attached to the transmittal Form 4804 when the file is submitted.

SEC. 9 PROCESSING OF MAGNETIC MEDIA RETURNS

01 The Service will process tax information from diskette. Files which are received timely by the Service will be returned to the filers, by August 15 of the year in which submitted.

02 All files submitted must conform totally to this revenue procedure. IF FILES ARE UNPROCESSABLE, THEY WILL BE RETURNED TO THE FILER FOR CORRECTION. Corrected files must be filed with the Service Center within 15 days from receipt. Corrected files will be returned by the Service within six months of receipt.

SEC. 10. CORRECTED RETURNS

01 If returns must be corrected, approved cassette diskette filers are encouraged to file such corrections on diskette. The filer must contact the Magnetic Media Coordinator for format and shipping instructions. A corrected Form 4804 must accompany the shipment and be marked "MAGNETIC MEDIA CORRECTION" on the upper portion of the form.

02 If, upon approval from the Service Center Magnetic Media Coordinator, corrections are not submitted on diskette, payers must submit them on official Form 1099 (Copy A), Form 5498 (Copy A) or Form W-2G (Copy A) or on paper substitutions approved for submission to the Internal Revenue Service. Some paper substitutes approved for submission to payees as originals are not acceptable for submission to the Internal Revenue Service as corrections. Revenue procedures containing specifications for paper returns are available from most Internal Revenue Service offices.

03 Form 1096 instructions are to be followed when paper returns are filed to correct returns previously submitted on diskette. An "X" must be entered in the box in the left top corner and the caption "MAGNETIC MEDIA CORRECTION" must appear on the bottom of Form 1096 below the instructions. Corrections MUST be sent to the attention of the Magnetic Media Coordinator where the original file was filed.

04 Combined Federal/State Filers who submit paper corrections must file directly with the affected state. The Service WILL NOT transship paper corrections to the states.

SEC. 11. TAXPAYER IDENTIFICATION NUMBERS

01 Under section 6109 of the Internal Revenue Code, recipients of all reportable payments on information returns are required to furnish Taxpayer Identification Numbers (TINs) to the payer. The number must be furnished to the payer whether or not the payee is required to file a tax return or is covered by Social Security.

02 The recipients' TINs are used to associate and verify amounts reported to the Service with corresponding amounts on tax returns. Therefore, it is particularly important that correct Social Security and Employer Identification Numbers for payees be provided on magnetic media or paper forms submitted to the Service.

03 For each failure to furnish a TIN to another person who is required to file an information return or for each failure by such person to include a TIN on the information return, section 6676 of the Internal Revenue Code provides for a $50 PENALTY unless the payer or payee of non-interest and dividend payments responsible for furnishing a correct TIN supplies an explanation, upon request from the Service, that establishes reasonable cause for not having done so.

04 With respect to all payers of interest and dividends, section 6676 of the Internal Revenue Code provides that the payer must self-assess a $50 PENALTY for each failure to include a payee's TIN or each inclusion of an incorrect TIN on an information return, unless the payer can demonstrate that the payer met the due diligence requirements in attempting to acquire correct TINs for payees. Payees of interest and dividends are subject to a $50 PENALTY for failing to furnish their correct TINs to payers unless the payee supplies an explanation, upon request from the Service, that establishes reasonable cause for not having done so.

05 For any reportable amount, if the payee fails to provide a TIN to the payer or if the Service shows that the TIN provided is incorrect, then backup withholding must be instituted for that payee. In the case of notice of an incorrect TIN by the Service, the payer must begin withholding 30 days after the day on which the notice is received. If the payer receives certified information from the payee within 30 days of notice from the Service, no withholding is required.

06 The TIN to be furnished to the Service depends primarily upon the manner in which the account is maintained or set up on the payer's record. The TIN to be provided must be that of the owner of the account. If the account is recorded in more than one name, furnish the TIN and name of one of the owners of the account. The TIN provided must be associated with the name of the payee provided in the first name line of the Payee "B" Record. (For individuals, including those individuals operating a business, the payee TIN is the payee's Social Security Number. For other entities, the payee TIN is the payee's Employer Identification Number.)

07 Sole proprietors who are payers should show their Employer Identification Number in the Payer/Transmitter "A" Record. However, sole proprietors that are not required to have an Employer Identification Number should use their Social Security Number.

08 Sole proprietors' Social Security Numbers must be used in the Payee "B" Record.

09 The charts below will help you determine the number to be furnished to the Service for recipients of reportable payments (payees).

      CHART 1. Guidelines for Social Security Numbers:

 

 ___________________________________________________________

 

                                     In the Taxpayer

 

                                     Identifying Number of

 

                                     the Payee "B"

 

                                     Record, enter the

 

 For this account type,              SSN of,

 

 ___________________________________________________________

 

 1. An individual's account.         The individual.

 

 

 2. A joint account (husband         The actual owner

 

    and wife, adult and              of the account. (If

 

    minor, or any two or more        more than one owner,

 

    individuals).                    the principal owner.)

 

 

 3. Account in the name of a         The ward, minor, or

 

    guardian or committee for a      incompetent person.

 

    designated ward, minor, or

 

    incompetent person.

 

 

 4. Custodian account of a minor     The minor.

 

    (Uniform Gifts to Minors

 

    Act).

 

 

 5. The usual revocable savings      The grantor-trustee.

 

    trust account (grantor is

 

    also trustee).

 

 

 6. A so-called trust account        The actual owner.

 

    that is not a legal or

 

    valid trust under State

 

    law.

 

 

 7. A sole proprietorship.           The owner.

 

 

                     (Chart 1 continued)

 

 ___________________________________________________________

 

                                     In the First Payee

 

                                     Name Line of the

 

                                     Payee "B" Record,

 

 For this account type,              enter the name of,

 

 ___________________________________________________________

 

 1. An individual's account.         The individual.

 

 

 2. A joint account (husband         The individual whose

 

    and wife, adult and              SSN is entered.

 

    minor, or any two or more

 

    individuals).

 

 

 3. Account in the name of a         The individual whose

 

    guardian or committee for a      SSN is entered.

 

    designated ward, minor, or

 

    incompetent person.

 

 

 4. Custodian account of a minor     The minor.

 

    (Uniform Gifts to Minors

 

    Act).

 

 

 5. The usual revocable savings      The grantor-trustee.

 

    trust account (grantor is

 

    also trustee).

 

 

 6. A so-called trust account        The actual owner.

 

    that is not a legal or

 

    valid trust under State

 

    law.

 

 

 7. A sole proprietorship.           The owner.

 

 

 ___________________________________________________________

 

   CHART 2. Guidelines for Employer Identification Numbers

 

 ___________________________________________________________

 

                             In the Taxpayer   In the First

 

                             Identifying       Payee Name

 

                             Number of         Line of the

 

                             the Payee "B"     "B" Record,

 

                             Record, enter     enter the

 

    For this account type,   the EIN of,       name of,

 

 ___________________________________________________________

 

 1. A valid trust, estate,   Legal entity. 1 The legal

 

    or pension trust.                          trust,

 

                                               estate, or

 

                                               pension

 

                                               trust.

 

 

 2. A corporate account.     The corporation.  The

 

                                               corporation.

 

 

 3. A religious,             The organization. The

 

    charitable, or                             organization.

 

    educational

 

    organization.

 

 

 4. A partnership            The partnership.  The

 

    account held                               partnership

 

    in the name

 

    of the

 

    business.

 

 

 5. An association,          The organization. The

 

    club, or other                             organization.

 

    tax-exempt

 

    organization.

 

 

 6. A broker or              The broker or     The broker

 

    registered               nominee/          or

 

    nominee/                 middleman.        nominee/

 

    middleman.                                 middleman.

 

 

 7. Account with             The public        The public

 

    the Department           entity.           entity.

 

    of Agriculture

 

    in the name

 

    of a public entity

 

    (such as State or

 

    local government,

 

    school district

 

    or prison that

 

    receives agriculture

 

    program payments).

 

 

      1 Do not furnish the identifying number of the

 

 personal representative or trustee unless the legal entity

 

 itself is not designated in the account title.

 

 

SEC. 12 EFFECT ON PAPER RETURNS

01 Diskette reporting of the information returns listed in Sec. 1 above applies only to the original (Copy A).

02 For payments of dividends or interest (reported on Forms 1099-DIV, 1099-PATR, 1099-INT or 1099-OID) made in 1984 and subsequent years, the payer is required to furnish an official Form 1099 to a payee either in a separate mailing or in person. These forms may not be combined or mailed with other information furnished to the recipient with the exception of the Form W-9 and/or Form W-8 solicitation. The payer may use substitute Forms 1099 if they are substantially similar to the official forms and only if the payer complies with all revenue procedures relating to substitute Forms 1099 in effect at the time (See Publication 1179, Requirements for Reproducing Paper Substitutes of Forms 1099, 5498 and W-2G). Copy B (For Recipient) of the substitute forms must contain the statement "This is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty will be imposed on you if this income is taxable and the Service determines that it has not been reported."

03 Statements to recipients for Forms 1099-B, 1099-G, 1099-MISC, l099-R, 5498 or W-2G need not be a copy of the paper form filed with the Service. It is important that income items be properly classified for Federal tax purposes on the statement the payer gives to recipients. The message "This information is being furnished to the Internal Revenue Service" must appear on the statements. The payer may combine the statement with other reports or financial or commercial notices, or expand them to include other information of interest to the recipient. Also, be sure that all copies of the forms are legible and provide the recipient with any instructions that appear on the back of the recipient's copy of the official Internal Revenue Service form so that the information may properly be used by the recipient in meeting his or her tax obligations.

04 For 1984, brokers reporting Form 1099-B information are asked to voluntarily provide information to their customers as to what amount was or will be reported to the Service, i.e., gross proceeds or gross proceeds less commissions and option premiums.

05 If a portion of the returns is reported on cassette or diskette and the remainder is reported on paper forms, those returns not submitted on diskette must be filed on official forms or on paper substitutes meeting specifications in the revenue procedure on the reproduction of Forms 1099, 5498 and W-2G.

SEC. 13 MAGNETIC MEDIA COORDINATOR CONTACTS

Requests for additional copies of this revenue procedure or for additional information on magnetic media reporting should be addressed to the attention of the Magnetic Media Coordinator of one of the following:

     (a) Internal Revenue Service

 

          Andover Service Center

 

          Post Office Box 311

 

          Andover, MA 01810

 

 

     (b) Internal Revenue Service

 

          Brookhaven Service Center

 

          Post Office Box 486

 

          Holtsville, NY 11742

 

 

     (c) Internal Revenue Service

 

          Philadelphia Service Center

 

          Post Office Box 245

 

          Bensalem, PA 19020

 

 

     (d) Internal Revenue Service

 

          Atlanta Service Center

 

          Post Office Box 47-421

 

          Doraville, GA 30362

 

 

     (e) Internal Revenue Service

 

          Memphis Service Center

 

          Post Office Box 1900

 

          Memphis, TN 38101

 

 

     (f) Internal Revenue Service

 

          Cincinnati Service Center

 

          Post Office Box 267

 

          Covington, KY 41019

 

 

     (g) Internal Revenue Service Center

 

          Kansas City Service Center

 

          Post Office Box 24551

 

          2306 East Bannister Rd.

 

          Stop 43

 

          Kansas City, MO 64131

 

 

     (h) Internal Revenue Service

 

          Austin Service Center

 

          Post Office Box 934

 

          Austin, TX 78767

 

 

     (i) Internal Revenue Service

 

          Ogden Service Center

 

          Post Office Box 9941

 

          Ogden, UT 84409

 

 

     (j) Internal Revenue Service

 

          Fresno Service Center

 

          Post Office Box 12866

 

          Fresno, CA 93779

 

 

SEC. 14. COMBINED FEDERAL/STATE FILING

01 The Service will accept, upon prior approval, diskette files containing State reporting information, for those states listed in .05 of this section. The Service will then forward the information to the state indicated at no charge to the filers. FORM 1099B AND FORM W-2G CANNOT BE FILED UNDER THE COMBINED FEDERAL/STATE FILING PROGRAM.

02 Those filers wishing to participate in this program MUST submit a Form 6847, Consent for Internal Revenue Service To Release Tax Information, to the Internal Revenue Service to release tax information. Requests for copies of this form or for additional information on diskette reporting should be addressed to the attention of the Magnetic Media Coordinator of one of the Service Centers listed in PART A, SEC. 13 of this revenue procedure.

03 Those filers who are participating in the Combined Federal/State Filing Program MUST submit a test file prior to receiving permission to file their actual data. Additionally, each record in the file MUST be 360 positions in length. The file MUST conform exactly to the specifications detailed in this revenue procedure, and must meet the money criteria in .06 below. The Service will make no attempt to process files with any deviations and will revoke the filing authorization of any filer who submits files that do not totally conform.

04 The Service is acting as a forwarding agent to simplify information return filing. Some participating States may require separate notification that you are filing in this manner. You should contact the appropriate States for further information.

05 Those filers participating in the Combined Federal/State Filing Program must have 360 position records. Positions 359 and 360 in the Payee "B" Records must contain the state code (see the following table) if the state is to receive the information. DO NOT CODE this UNLESS prior approval to participate has been granted by the Internal Revenue Service.

 ___________________________________________________________

 

 State          Code State        Code  State         Code

 

 ___________________________________________________________

 

 Alabama         01 Iowa           19 New York         36

 

 Arizona         04 Kansas         20 North Carolina   37

 

 Arkansas        05 Maine          23 North Dakota     38

 

 California      06 Massachusetts  25 Oregon           41

 

 Delaware        10 Minnesota      27 South Carolina   45

 

 District

 

  of Columbia    11 Mississippi    28 Tennessee        47

 

 Georgia         13 Missouri       29 Wisconsin        55

 

 Hawaii          15 Montana        30

 

 Idaho           16 New Jersey     34

 

 Indiana         18 New Mexico     35

 

 ___________________________________________________________

 

 

06 To simplify filing, several States have provided lists of their information return reporting requirements (see the following list). This cumulative list is for information purposes only. For complete information on State filing requirements you may want to contact the appropriate State tax agencies.

                State Filing Requirements /*/

 

 ___________________________________________________________

 

                                  1099-   1099-    1099

 

 STATE                   1099R    DIV     INT      MISC

 

 ___________________________________________________________

 

 Alabama                 1500     1500    1500     1500

 

 Arizona /a/              300      300     300      300

 

 Arkansas                2500      100     100     2500

 

 District of

 

  Columbia /c/            600      600     600      600

 

 Hawaii                   600       10      10 /d/  600

 

 Idaho                    600       10      10      600

 

 Iowa                    1000      100    1000     1000

 

 Minnesota                600       10      10 /e/  600 /f/

 

 Missouri                  NR       NR      NR     1200 /g/

 

 Montana                  600       10      10      600

 

 New Jersey              1000     1000    1000     1000

 

 New York                 600       NR     600      600 /h/

 

 North Carolina           100      100     100      600

 

 North Dakota             SAME AS FEDERAL REQUIREMENTS

 

 Oregon                   600 /i/   10      10      600

 

 Tennessee                NR        25      25       NR

 

 Wisconsin                500      100     100      100

 

 NR--No filing requirement.

 

 

         (State Filing Requirements Table continued)

 

 ___________________________________________________________

 

                   1099-    1099-             1099

 

 STATE             PATR     ASC      1099G    OID    5498 /k/

 

 

 Alabama           1500     1500 /e/   NR     1500    NR

 

 Arizona /a/        300      300      300      300    NR

 

 Arkansas          2500      100 /b/ 2500     2500    /j/

 

 District of

 

  Columbia /c/      600      600      600      600    NR

 

 Hawaii              10       10      all       10    /j/

 

 Idaho               10      all       10       10    /j/

 

 Iowa              1000     1000     1000     1000    NR

 

 Minnesota           10       10 /e/   10       10    NR

 

 Missouri            NR       NR       NR       NR    NR

 

 Montana             10       10       10       10    /j/

 

 New Jersey        1000     1000     1000     1000    NR

 

 New York            NR      600      600       NR    NR

 

 North Carolina     100      100      100      100    /j/

 

 North Dakota       SAME AS FEDERAL REQUIREMENTS

 

 Oregon              10       10      10       10    NR

 

 Tennessee           NR       NR      NR       NR    NR

 

 Wisconsin          100      100      NR       NR    NR

 

 NR--No filing

 

   requirement.

 

 

FOOTNOTES:

/a/ These requirements apply to individuals and business entities.

/b/ State does not permit an exclusion for All-Savers Certificates. All income is taxable.

/c/ Amounts are for aggregates of several types of income from the same payroll.

/d/ State regulation changing filing requirement from $600 to $10 is pending.

/e/ $10.01 for Savings and Loan Associations and Credit Unions.

/f/ $600.01 for Rents and Royalties.

/g/ Aggregate both types of returns. The State would prefer those returns filed with respect to non-Missouri residents to be sent directly to the State agency.

/h/ Aggregate of several types of income.

/i/ Return required for State of Oregon residents only.

/j/ Same as Federal requirement.

/k/ The state filing requirement for Form 5498 for Maine and South Carolina is the same as the Federal requirement.

/*/ NOTE: Filing requirements for any state not shown on the above chart are the same as the Federal requirement.

SEC. 15. DEFINITIONS

 ___________________________________________________________

 

 Element Description

 

 ___________________________________________________________

 

 b                        Denotes a blank position.  Enter

 

                          blank(s) when this symbol is used.

 

 

 Coding Range             Indicates the allowable code for a

 

                          particular type of statement.

 

 

 EIN                      Employer Identification Number

 

                          which has been assigned by

 

                          Internal Revenue Service to the

 

                          reporting entity.

 

 

 File                     For the purpose of this procedure,

 

                          a file consists of all diskette

 

                          records submitted by a Payer or

 

                          Transmitter

 

 

 Nominee/middleman        The category of documents whose

 

                          information was previously

 

                          reported on the Form 1087 series.

 

 

 Payee                    Person(s) or organization(s)

 

                          receiving payments from the Payer.

 

 

 Payer                    Person or organization, including

 

                          paying agent, making payments.

 

                          The Payer will be held responsible

 

                          for the completeness, accuracy and

 

                          timely submission of diskette

 

                          files.

 

 

 Special Character        Any character that is not a

 

                          numeral, a letter or a blank.

 

 

 SSA                      Social Security Administration.

 

 

 SSN                      Social Security Number assigned by

 

                          SSA.

 

 

 Taxpayer Identification  May be either an EIN or SSN.

 

 

 Number (TIN)

 

 

 Transfer Agent           The transfer or paying agent who

 

                          has been authorized to report and

 

                          pay backup withholding for the

 

                          payers of reportable payments.

 

 

 Transmitter              Person or organization preparing

 

                          diskette file(s).  May be Payer or

 

                          agent of Payer.

 

 

SEC. 16 U.S. POSTAL SERVICE STATE ABBREVIATIONS

Use the following U. S. Postal Service state abbreviations when developing the state code portion of Name Line fields.

 ___________________________________________________________

 

 State       Code   State         Code    State         Code

 

 ___________________________________________________________

 

 

 Alabama      AL    Kentucky        KY    North Dakota    ND

 

 Alaska       AK    Louisiana       LA    Ohio            OH

 

 Arizona      AZ    Maine           ME    Oklahoma        OK

 

 Arkansas     AR    Maryland        MD    Oregon          OR

 

 California   CA    Massachusetts   MA    Pennsylvania    PA

 

 Colorado     CO    Michigan        MI    Rhode Island    RI

 

 Connecticut  CT    Minnesota       MN    South Carolina  SC

 

 Delaware     DE    Mississippi     MS    South Dakota    SD

 

 District of        Missouri        MO    Tennessee       TN

 

   Columbia   DC    Montana         MT    Texas           TX

 

 Florida      FL    Nebraska        NE    Utah            UT

 

 Georgia      GA    Nevada          NV    Vermont         VT

 

 Hawaii       HI    New Hampshire   NH    Virginia        VA

 

 Idaho        ID    New Jersey      NJ    Washington      WA

 

 Illinois     IL    New Mexico      NM    West Virginia   WV

 

 Indiana      IN    New York        NY    Wisconsin       WI

 

 Iowa         IA    North Carolina  NC    Wyoming         WY

 

 Kansas       KS

 

 

PART B. DISKETTE SPECIFICATIONS

SECTION 1. GENERAL

01 The specifications contained in this part of the revenue procedure define the required format and contents of the records to be included in the diskette file. These specifications must be adhered to unless deviations have been specifically granted by the Service in writing.

02 To be compatible, a diskette file must meet the following specification in total:

(a) 8 inches in diameter

(b) recorded in basic data exchange mode.

(c) contain 77 tracks of which:

(1) Track 0 is the index track

(2) Tracks 1 through 73 are data

(3) Track 74 is unused

(4) Tracks 75 and 76 are alternate data tracks.

(d) each Track must contain 26 sectors

(e) each Sector must contain 128 bytes

(f) data must be recorded on only one side of the diskette

(g) an IBM 3741 compatible diskette would meet the above specifications. Other types of diskettes would have to be tested to determine acceptablility.

SECTION 2. PAYER/TRANSMITTER "A" RECORD

01 Identifies the payer and transmitter of the diskette file and provides parameters for the succeeding Payee "B" Records. The Service's computer programs rely on the absolute relationship between the parameters in the "A" Record and the data fields in the "B" Records to which they apply.

02 The number of "A" Records appearing on a cassette will depend on the number of payers and the different types of returns being reported. A transmitter may include Payee "B" Records for more than one payer on a diskette, however, each payer's Payee "B" Record(s) must be preceded by an "A" Record. A single diskette may also contain different types of returns, but the returns MUST not be intermingled. A separate "A" Record is required for each type of return being reported.

          RECORD NAME: PAYER/TRANSMITTER "A" RECORD

 

 ___________________________________________________________

 

 Diskette

 

 Position   Field Title    Length   Description and Remarks

 

 __________________________________________________________

 

 Sector 1

 

 __________________________________________________________

 

    1    Record Sequence      1  REQUIRED. Must be a "1".

 

                              It is used to sequence the

 

                              sectors making up a Service

 

                              Record.

 

 

    2    Record Type          1  REQUIRED. Enter "A". Must

 

                              be the second position of each

 

                              payer/transmitter record.

 

 

    3    Payment Year         1  REQUIRED. Must be the right

 

                                 most digit of the year for

 

                                 which payments are being

 

                                 reported. (e.g., if

 

                                 payments were made in 1984,

 

                                 enter "4"). Must be

 

                                 incremented each year.

 

 

  4-6 Diskette Sequence       3  REQUIRED. Sequence number

 

      Number                     assigned by the Transmitter

 

                                 to each diskette starting

 

                                 with 001.

 

 

  7-15   Payer's Federal EIN  9  REQUIRED. Must be the VALID

 

                                 9-digit number assigned to

 

                                 the payer by the Internal

 

                                 Revenue Service. DO NOT

 

                                 ENTER HYPHENS, ALPHA

 

                                 CHARACTERS, ALL 9's OR ALL

 

                                 ZEROES.

 

 

   16    Blank                1  REQUIRED. Enter blank.

 

 

   17    Combined Federal/    1  REQUIRED. Enter the

 

         State Filer             appropriate code from the

 

                                 table below. PRIOR APPROVAL

 

                                 is required and the consent

 

                                 to release tax information

 

                                 to the states must be on

 

                                 file with the Internal

 

                                 Revenue Service for those

 

                                 states Participating in the

 

                                 Combined Federal/State

 

                                 Filing Program. If the

 

                                 Payer/Transmitter is not

 

                                 participating in the

 

                                 Combined Federal/State

 

                                 Filing Program, enter

 

                                 blanks.

 

 

                                 CODE   MEANING

 

                                 ____   _______

 

 

                                 1      Participating in the

 

                                        Combined Federal/

 

                                        State Filing Program

 

 

                                 blank  Not participating.

 

 

   18    Type of Return       1  REQUIRED. Enter appropriate

 

                                 code from table below:

 

 

                                 TYPE OF RETURN         CODE

 

                                 ______________         ____

 

 

                                 1099-ASC                 S

 

                                 1099-ASC (nominee/

 

                                  middleman)              T

 

                                 1099-B                   B

 

                                 1099-B (nominee/

 

                                  middleman)              C

 

                                 1099-DIV                 1

 

                                 1099-DIV (nominee/

 

                                  middleman)              2

 

                                 1099-G                   F

 

                                 1099-G (nominee/

 

                                  middleman)              K

 

                                 1099-INT                 6

 

                                 1099-INT (nominee/

 

                                  middleman)              M

 

                                 1099-MISC                A

 

                                 1099-MISC (nominee/

 

                                  middleman)              G

 

                                 1099-OID                 D

 

                                 1099-OID (nominee/

 

                                  middleman)              H

 

                                 1099-PATR                7

 

                                 1099-PATR (nominee/

 

                                  middleman)              8

 

                                 1099-R                   9

 

                                 5498                     L

 

                                 W-2G                     W

 

  19-27  Amount Indicators    9  REQUIRED. The amount

 

 

                                 indicators entered for a

 

                                 given type of return

 

                                 indicate type(s) of

 

                                 payment(s) which were

 

                                 made. Example: If position

 

                                 18 of the Payer/Transmitter

 

                                 "A" Record is "6" (for

 

                                 1099-INT) and positions

 

                                 19-27 are "123bbbbbb",

 

                                 this indicates that 3

 

                                 payment amount fields are

 

                                 present in all of the

 

                                 following Payee "B"

 

                                 Records. The 1st field

 

                                 represents Earnings from

 

                                 savings and loan

 

                                 associations, credit

 

                                 unions, bank deposits,

 

                                 bearer certificates of

 

                                 deposit, etc., the 2nd

 

                                 represents Amount of

 

                                 forfeiture and the 3rd

 

                                 represents Federal income

 

                                 tax withheld. Enter the

 

                                 Amount Indicators in

 

                                 ASCENDING SEQUENCE, left

 

                                 justify, filling unused

 

                                 positions with blanks. For

 

                                 further clarification

 

                                 of the Amount Indicator

 

                                 codes, you may contact the

 

                                 Service Center Magnetic

 

                                 Media Coordinator.

 

 

         Amount Indicators       For Reporting Payments on

 

         Form 1099-ASC or        Form 1099-ASC:

 

         1099-ASC (nominee/

 

         middleman)              Amount    Amount Type

 

                                 Code

 

 

                                 1       Interest on All

 

                                         Savers Certificates

 

 

                                 2       Interest not

 

                                         qualifying for

 

                                         exclusion

 

 

                                 3       Amount of

 

                                         forfeiture

 

 

         Amount Indicators       For Reporting Payments on

 

         Form 1099-B or 1099-B   Form 1099-B:

 

         (nominee/middleman)

 

 

                          Amount        Amount Type

 

                           Code

 

 

                             2   Stocks, bonds, etc. (For

 

                                 Forward Contracts see NOTE

 

                                 below.)

 

 

                             3   Bartering

 

 

                             4   Federal income tax withheld

 

 

                             6   Profit or (loss) realized

 

                                 in 1984

 

 

                             7   Unrealized profit or (loss)

 

                                 on open contracts--end of

 

                                 prior year

 

 

                             8   Unrealized profit or (loss)

 

                                 on open contracts 12/31/84

 

 

                             9   Aggregate profit or (loss)

 

 

 NOTE: The Payment Amount field associated with this Amount

 

 Indicator may be used to represent a (loss) when the

 

 reporting is for Forward Contracts. Refer to Payee "B"

 

 Record-General Field Descriptions, Payment Amount Fields.

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 1099-DIV or     1099-DIV:

 

         1099-DIV (nominee/

 

         middleman)

 

                         Amount          Amount Type

 

                          Code

 

 

                           1     Gross dividends and other

 

                                 distributions on stock

 

 

                           2     Dividends qualifying for

 

                                 exclusion

 

 

                           3     Dividends not qualifying

 

                                 for exclusion

 

 

                           4     Federal income tax withheld

 

 

                           5     Capital gain distributions

 

 

                           6     Nontaxable distributions

 

                                 (if determinable)

 

 

                           7     Foreign tax paid

 

 

                           8     Cash liquidation

 

                                 distributions

 

 

                           9     Non-cash liquidation

 

                                 distributions (Show fair

 

                                 market value)

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 1099-G or       1099-G:

 

         1099-G (nominee/

 

         middleman)

 

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Unemployment compensation

 

                           2     Income tax refunds

 

                           4     Federal income tax withheld

 

                           5     Discharge of indebtedness

 

                           6     Taxable grants

 

                           7     Agriculture payments

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 1099-INT or     1099-INT:

 

         1099-INT (nominee/

 

         middleman)

 

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Earnings from savings and

 

                                 loan associations, credit

 

                                 unions, bank deposits,

 

                                 bearer certificates of

 

                                 deposits, etc.

 

 

                           2     Amount of forfeiture

 

 

                           3     Federal income tax withheld

 

 

                           4     Foreign tax paid (if

 

                                 eligible for foreign tax

 

                                 credit)

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 1099-MISC or    1099-MISC:

 

         1099-MISC (nominee/

 

         middleman)

 

 

                         Amount

 

                          Code           Amount Type

 

 

                           1     Rents

 

                           2     Royalties

 

                           3     Prizes and awards

 

                           4     Federal income tax withheld

 

                           5     Fishing boat proceeds

 

                           6     Medical and health care

 

                                 payments

 

                           7     Nonemployee compensation

 

                           8     Direct sales indicator (see

 

                                 NOTE)

 

 

 NOTE: Use for DIRECT SALES reporting of sales to the payee

 

 of consumer products on a buy-sell, deposit-commission, or

 

 any other basis for resale, if such sales have amounted to

 

 $5,000 or more.

 

 

 Since this reflects an "INDICATOR" field and not an

 

 "AMOUNT" field, the appropriate Payment Amount Field in the

 

 Payee "B" Record MUST be reflected as 0000000100.

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 1099-OID or     1099-OID:

 

         1099-OID (nominee/

 

         middleman)

 

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Total original issue

 

                                 discount

 

                           2     Stated interest

 

                           3     Amount of forfeiture

 

                           4     Federal income tax withheld

 

 

         Amounts Indicators   For Reporting Payments on Form

 

         Form 1099-PATR or    1099-PATR:

 

         1099-PATR

 

         (nominee/

 

         middleman)

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Patronage dividends

 

                           2     Nonpatronage dividends

 

                           3     Per unit retain allocations

 

                           4     Federal income tax withheld

 

                           5     Redemption of nonqualified

 

                                 notices and retain

 

                                 allocations

 

                           6     Investment credit

 

                           7     Energy investment credit

 

                           8     Jobs credit

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 1099-R          1099-R:

 

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Amount includible as income

 

                                 (add boxes 2 and 3)

 

                           2     Capital gain (for lump-sum

 

                                 distributions only)

 

                           3     Ordinary income

 

                           4     Federal income tax withheld

 

                           5     Employee contributions to

 

                                 profit-sharing or

 

                                 retirement plans

 

                           6     IRA, SEP or DEC

 

                                 distributions

 

                           8     Net unrealized appreciation

 

                                 in employer's securities

 

                           9     Other

 

 

 NOTE: If you are reporting total IRA distributions using

 

 amount indicator "6", only amount indicator "4" may also be

 

 present in Amount Indicators, all others must be blank.

 

 Also, only two Payment Amounts may be present in the payee

 

 "B" Record.

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form 5498            5498:

 

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Regular IRA or SEP

 

                                 contributions

 

 

                           2     Rollover IRA on SEP

 

                                 contributions

 

 

         Amount Indicators    For Reporting Payments on Form

 

         Form W-2G            W-2G:

 

 

                         Amount

 

                          Code            Amount Type

 

 

                           1     Gross winnings

 

                           2     Federal income tax withheld

 

                           7     Winnings from identical

 

                                 wagers

 

 

   28    Blank                1  REQUIRED. Enter blank

 

 

  29-31  "A" Record Length    3  REQUIRED. Enter the number

 

                                 of positions allowed for

 

                                 the "A" Record. RECOMMEND

 

 

                                 360.

 

 

  32-34  "B" Record Length    3  REQUIRED. Enter the number

 

                                 of positions allowed for

 

                                 the "B" Record. RECOMMEND

 

                                 360.

 

 

   35    Blank                1  REQUIRED. Enter blank.

 

 

  36-40  Transmitter Control  5  REQUIRED. Enter the 5 digit

 

         Code                    Transmitter Control code

 

                                 assigned by the Internal

 

                                 Revenue Service.

 

 

   41    Blank                1  REQUIRED. Enter blanks.

 

 

  42-81  First Payer Name    40  REQUIRED. Enter the name of

 

                                 the payer in the manner in

 

                                 which it is used in normal

 

                                 business. Any extraneous

 

                                 information must be deleted

 

                                 from the name line. Left

 

                                 justify and fill with

 

                                 blanks.

 

 

 82-120  Second Payer Name   39  REQUIRED. The contents of

 

                                 this field are dependent

 

                                 upon the TRANSFER AGENT

 

                                 INDICATOR in position 121

 

                                 of this record. If the

 

                                 Transfer Agent Indicator

 

                                 contains a "1" this field

 

                                 will contain the name of

 

                                 the Transfer Agent. If the

 

                                 Transfer Agent Indicator

 

                                 contains a "0" (zero) this

 

                                 field will contain either a

 

                                 continuation of the First

 

                                 Payer Name field or

 

                                 blanks. Left justify and

 

                                 fill unused positions with

 

                                 blanks. IF NO ENTRIES ARE

 

                                 PRESENT FOR THIS FIELD,

 

                                 FILL WITH BLANKS.

 

 

  121    Transfer Agent       1  REQUIRED. Identifies the

 

         Indicator               entity in the Second Payer

 

                                 Name field.

 

 

                                 CODE    MEANING

 

 

                                 1       The entity in the

 

                                         Second Payer Name

 

                                         field is the

 

                                         Transfer Agent.

 

 

                                 0(Zero) The entity shown is

 

                                         the Transfer Agent

 

                                         (i.e., the Second

 

                                         Payer Name field

 

                                         contains either a

 

                                         continuation of the

 

                                         First Payer Name

 

                                         field or blanks).

 

  122-128 Blank               59 REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

   1     Record Sequence      1  REQUIRED. Must be "2". Use

 

                                 to sequence the sectors

 

                                 making up a Service Record.

 

   2     Record Type          1  REQUIRED. Enter "A". Must

 

                                 be the second position of

 

                                 each PAYER/TRANSMITTER

 

                                 Record.

 

   3-42  Payer Shipping      40  REQUIRED. If the TRANSFER

 

         Address                 AGENT INDICATOR in position

 

                                 121 is a "1" enter the

 

                                 shipping address of the

 

                                 Transfer Agent. Otherwise,

 

                                 enter the shipping address

 

                                 of the payer. Left justify

 

                                 and fill with blanks.

 

  43-82  Payer City, State   40  REQUIRED. If the TRANSFER

 

         and Zip Code            AGENT INDICATOR in position

 

                                 121 is a "1" enter the

 

                                 city, state and zip code of

 

                                 the Transfer Agent.

 

                                 Otherwise, enter the city,

 

                                 state and zip code of the

 

                                 payer. Left justify and

 

                                 fill with blanks.

 

  83-128  BLANK              46  REQUIRED. Enter Blanks.

 

 

 ADDITIONALLY, IF THE PAYER AND THE TRANSMITTER ARE THE

 

 SAME, THE "A" RECORD MAY BE TERMINATED WITH SECTOR 2 AS

 

 DESCRIBED ABOVE. HOWEVER, IF THE PAYER AND THE TRANSMITTER

 

 ARE NOT THE SAME OR THE TRANSMITTER INCLUDES FILED FOR MORE

 

 THAN ONE PAYER OR THIS IS A COMBINED FEDERAL/STATE FILING

 

 PAYER, THE FOLLOWING ITEMS ARE REQUIRED.

 

 

  83-122 First Name Line     40  REQUIRED. Enter the name of

 

         of Transmitter          the transmitter in the

 

                                 manner in which it is used

 

                                 in normal business. The

 

                                 name of the transmitter

 

                                 MUST be constant through

 

                                 the entire file. Left

 

                                 justify and fill with

 

                                 blanks.

 

 123-128 BLANK                6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

     1   Record Sequence      1  REQUIRED. Must be a "3".

 

                                 Use to sequence the sectors

 

                                 making up a Service Record.

 

     2   Record Type          1  REQUIRED. Enter "A". Must

 

                                 be the second position of

 

                                 each PAYER/TRANSMITTER

 

                                 Record.

 

   3-42  Second Name Line of 40  REQUIRED. Enter the second

 

         Transmitter             name line of the

 

                                 transmitter. Left justify

 

                                 and fill with blanks. IF

 

                                 NOT ENTRIES ARE PRESENT FOR

 

                                 THIS FIELD FILL WITH

 

                                 BLANKS.

 

  43-82   Transmitter        40  REQUIRED. Enter the mailing

 

          Mailing Address        address of the

 

                                 transmitter. Left justify

 

                                 and fill with blanks.

 

  83-122  Transmitter City,  40  REQUIRED. Enter the city,

 

          State and Zip          state, and zip code of the

 

          Code                   transmitter. Left justify

 

                                 and fill with blanks.

 

 123-128  Blank               6  REQUIRED. Enter blanks.

 

 

SEC. 3. PAYER TRANSMITTER "A" RECORD -- RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 4. PAYEE "B" RECORDS--GENERAL INFORMATION FOR ALL FORMS

01 This section contains the general information concerning the Payee "B" Record for all information returns. For detailed description of the record refer to the following:

(a) Sec. 5. PAYEE "B" RECORDS--FIELD DESCRIPTIONS FOR FORMS 1099-ASC, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R and 5498

(b) Sec. 7. PAYEE "B" RECORDS--FIELD DESCRIPTIONS FOR FORM 1099-B

(c) Sec. 9. PAYEE "B" RECORDS--FIELD DESCRIPTIONS FOR FORM W-2G

02 The Payee "B" Record contains the payment record rom individual statements. When filing information returns on diskette(s) the format for the Payee "B" Record will vary in relation to the number of payment amount fields as indicated by the Amount Indicators in positions 19-27 of the Payer/Transmitter "A" Record.

03 All payee records MUST CONTAIN CORRECT PAYEE NAME AND ADDRESS INFORMATION entered in the fields prescribed in this section. Any records containing an invalid Taxpayer identifying number (SSN or EIN) and having no address data present will be returned for correction.

04 The Service must be able to identify the surname associated with the Taxpayer Identification Number (SSN or EIN) furnished on a statement. The specifications below include a field in the payee records called "Name Control" in which the first four alphabetic characters of the payees surname are to be entered by the payers. In addition, a blank MUST precede the identifying surname in the first name line of all Payee "B" Records unless the surname begins in the first position of the field.

05 If payers are unable to provide the first four characters of the surname, the Name Control Field may be left blank; however, compliance with the following will facilitate the Service's computer programs in generating the Name Control.

(a) The surname of the payee whose Taxpayer Identifying Number (SSN or EIN) is shown in the Payee "B" Record, must be the only name in the first name line.

(b) A blank must precede the surname unless the surname begins in the first position of the field.

(c) In the case of multiple payees, only the surname of the payee whose Taxpayer Identifying Number (SSN or EIN) is shown in the Payee "B" Record, must be present in the first payee name line. Surnames of any other payees in the record must be entered in the second payee name line.

06 Provision is also made in these specifications for data entries required by state or local governments. This should minimize the Payer/Transmitter's programming burden should payers desire to report on diskette to state or local governments.

07 Those filers participating in the Combined Federal/State Filing Program must have 2181 position Do not code for the states unless prior approval to participate has been granted by the Internal Revenue Service. See PART A. SEC. 14 for a list of the valid participating state codes. FORMS 1099-B AND W-2G CANNOT BE FILED UNDER THE COMBINED FEDERAL/STATE FILING PROGRAM.

SEC. 5 PAYEE "B" RECORDS--FIELD DESCRIPTIONS FOR FORMS 1099-ASC, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R and 5498.

01 This section contains the general payment information from individual statements for Forms 1099-ASC, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R and 5498.

02 In most instances each Payee "B" Record described in this section will be composed of two sectors on the diskette with positions 1-41 being a constant format and the variance occuring in positions 42-2181 of the first sector and the entire second sector. In those instances where more than five payment amount fields are reported, each Payee "B" Record will be composed of three sectors on the diskette with positions 1-41 of the first sector being a constant format and the variance occurring in positions 42-2181 of the first sector and the entire second and third sectors.

                RECORD NAME: PAYEE "B" RECORD

 

 ___________________________________________________________

 

 Diskette

 

 Position   Field Title    Length   Description and Remarks

 

 ___________________________________________________________

 

 Sector 1

 

 ___________________________________________________________

 

    1    Record Sequence      1  REQUIRED. Must be a "1".

 

                                 It is used to sequence the

 

                                 sectors making up a Service

 

                                 PAYEE Record.

 

    2     Record Type         1 REQUIRED. Enter "B".

 

                                Must be the second position

 

                                of each PAYEE Record.

 

 

   3-4   Payment Year         2  REQUIRED. Must be the last

 

                                 two digits of the year for

 

                                 which payments are being

 

                                 reported (e.g., if payments

 

                                 were made in 1984 enter

 

                                 "84"). Must be incremented

 

                                 each year.

 

 

    5    Document Specific    1  REQUIRED for Forms 1099-R,

 

         Code                    1099-MISC, 1099-G. For FORM

 

                                 1099-R, enter the

 

                                 appropriate value for the

 

                                 Category of Total IRA

 

                                 Distribution. For FORM

 

                                 1099-MISC, enter the

 

                                 appropriate value for

 

                                 Direct Sales. For FORM

 

                                 1099-G, enter the Year of

 

                                 income tax refund.  FOR ALL

 

                                 OTHER FORMS, ENTER BLANK.

 

 

         Category of Total       Use only for reporting on

 

         IRA Distribution        FORM 1099-R to identify the

 

         (Form 1099-R only)      Category of Total IRA

 

                                 Distribution. Enter the

 

                                 applicable code from the

 

                                 table below. Code 7 below

 

                                 is NOT REQUIRED for Amount

 

                                 Indicators 1, 2 and 3.

 

 

                                 CATEGORY              CODE

 

 

                                 Premature distribution   1

 

                                  (other than Category of

 

                                  Total IRA Distribution

 

                                  codes 2,3,4, or 5)

 

                                 Rollover                 2

 

                                 Disability               3

 

                                 Death                    4

 

                                 Prohibited transaction   5

 

                                 Other                    6

 

                                 Normal Distributions     7

 

                                 Excess contributions     8

 

                                  refunded plus earnings

 

                                  on such excess

 

                                  contributions

 

                                 Transfers to an IRA for  9

 

                                  a spouse due to a divorce

 

 

         Direct Sales            Use only for direct sales

 

         (Form 1099-MISC only)   reporting on FORM

 

                                 1099-MISC. If sales to the

 

                                 payee of consumer products

 

                                 on a buy-sell,

 

                                 deposit-commission, or any

 

                                 other basis for resale,

 

                                 have amounted to $5,000 or

 

                                 more, ENTER "1". Otherwise,

 

                                 enter "0" (Zero).

 

 

         Refund is for Tax Year  Use only for reporting the

 

         (Form 1099-G only)      Year of Refund on FORM

 

                                 1099-G. If the payment

 

                                 amount field associated

 

                                 with Amount Indicator 2,

 

                                 Income Tax Refunds,

 

                                 contains a refund, credit

 

                                 or offset that is

 

                                 attributable to an income

 

                                 tax that applies

 

                                 exclusively to income from

 

                                 a trade or business and is

 

                                 not of general application,

 

                                 then enter the ALPHA

 

                                 equivalent of the year of

 

                                 refund from the table

 

                                 below. Otherwise, enter the

 

                                 NUMERIC Year of Refund.

 

 

                                 YEAR OF           ALPHA

 

                                 REFUND          EQUIVALENT

 

 

                                   1                 A

 

                                   2                 B

 

                                   3                 C

 

                                   4                 D

 

                                   5                 E

 

                                   6                 F

 

                                   7                 G

 

                                   8                 H

 

                                   9                 I

 

                                   0                 J

 

 

   6-7   Blank                2  REQUIRED. Enter blanks.

 

                                 (Reserved for Internal

 

                                 Revenue Service use).

 

 

  8-11   Name Control         4  REQUIRED. Enter the first 4

 

                                 letters of the surname of

 

                                 the payee. Surnames of less

 

                                 than four (4) letters

 

                                 should be left justified,

 

                                 filling the unused

 

                                 positions with blanks.

 

                                 Special characters and

 

                                 imbedded blanks should be

 

                                 removed. IF THE NAME

 

                                 CONTROL IS NOT DETERMINABLE

 

                                 BY THE PAYER, LEAVE THIS

 

                                 FIELD BLANK.

 

 

   12    Type of TIN          1  REQUIRED. This field is

 

                                 used to identify the

 

                                 Taxpayer Identification

 

                                 Number (TIN) in positions

 

                                 13-21 as either an Employer

 

                                 Identification Number, a

 

                                 Social Security Number, or

 

                                 the reason no number is

 

                                 shown. Enter the

 

                                 appropriate code from the

 

                                 table below:

 

 

                                 Type of         Type of

 

                                   TIN   TIN     Account

 

 

                                   1     EIN  A business or

 

                                              an

 

                                              organization

 

                                   2     SSN  An individual

 

                                   9     SSN  The payee is a

 

                                              foreign

 

                                              individual and

 

                                              not a U.S.

 

                                              resident

 

                                 blank   N/A  A Taxpayer

 

                                              Identification

 

                                              Number is

 

                                              required but

 

                                              unobtainable

 

                                              due to

 

                                              legitimate

 

                                              cause, e.g.,

 

                                              number applied

 

                                              for but not

 

                                              received.

 

 

  13-21  Taxpayer             9  REQUIRED. Enter the valid

 

         Identification          9-digit Taxpayer

 

         Number                  Identification Number of

 

                                 the payee (SSN or EIN, as

 

                                 appropriate). Where an

 

                                 identification number has

 

                                 been applied for but not

 

                                 received or where there is

 

                                 any other legitimate cause

 

                                 for not having an

 

                                 identification number,

 

                                 ENTER BLANKS.

 

 

                                 DO NOT ENTER HYPHENS, ALPHA

 

                                 CHARACTERS, ALL 9's OR ALL

 

                                 ZEROS.

 

 

  22-31  Payers' Account     10  REQUIRED. Payer may use

 

         Number for Payee        this field to enter the

 

                                 payee's account number. The

 

                                 use of this item will

 

                                 facilitate easy reference

 

                                 to specific records in the

 

                                 payer's file, should any

 

                                 questions arise. DO NOT

 

                                 ENTER A TAXPAYER

 

                                 IDENTIFICATION NUMBER IN

 

                                 THIS FIELD. Enter blanks if

 

                                 the Payer's Account Number

 

                                 for Payee is not to be

 

                                 entered in this field.

 

         Payment Amount          The number of payment

 

         Fields                  amounts is dependent on the

 

                                 number of Amount Indicators

 

                                 present in positions 19-27

 

                                 of the "A" Record. Each

 

                                 payment amount field must

 

                                 contain 10 numeric

 

                                 characters (see NOTE

 

                                 below). Do not provide a

 

                                 payment amount field when

 

                                 the corresponding Amount

 

                                 Indicator in the Payer/

 

                                 Transmitter "A" Record is

 

                                 blank. Each payment amount

 

                                 must be entered in dollars

 

                                 and cents. Do not enter

 

                                 dollar signs, commas,

 

                                 decimal points, or NEGATIVE

 

                                 PAYMENTS (except those

 

                                 items that reflect a (loss)

 

                                 on Form 1099-B and must be

 

                                 negative overpunched in the

 

                                 units position). Example:

 

                                 If the Amount Indicators

 

                                 are reflected as

 

                                 "123bbbbbb", the Payee "B"

 

                                 Records must have only 3

 

                                 payment amount fields. If

 

                                 Amount Indicators are

 

                                 reflected as "12367bbbb",

 

                                 the "B" Records must have

 

                                 only 5 payment amount

 

                                 fields.  Payment amounts

 

                                 MUST be right-justified and

 

                                 unused portions MUST be

 

                                 zero-filled.

 

 

                                 NOTE: If any one payment

 

                                 amount exceeds "9999999999"

 

                                 (dollars and cents), as

 

                                 many SEPARATE Payee "B"

 

                                 Records as necessary to

 

                                 contain the total amount

 

                                 MUST be submitted for the

 

                                 Payee.

 

 

  32-41  Payment Amount 1    10  This amount is identified

 

                                 by the indicator in

 

                                 position 19 of the Payer/

 

                                 Transmitter "A" Record.

 

                                 THIS AMOUNT MUST ALWAYS BE

 

                                 PRESENT.

 

 

 Determine at this point the number of payment fields to be

 

 reported within the Payee "B" Record. This can be

 

 determined from the number of Amount Indicators appearing

 

 in positions 19-27 of the Payer/Transmitter "A" Record.

 

 Following are the formats for completing positions 42-281

 

 of SECTOR 1, positions 1-281 of SECTOR 2 and positions

 

 1-281 of SECTOR 3, if needed, of the Payee "B" Record. Use

 

 the appropriate format as required.

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-81  First Payee         40   REQUIRED. Enter the name

 

          Name Line                of the payee whose

 

                                   taxpayer identifying

 

                                   Number appears in

 

                                   positions 13-21 above. If

 

                                   fewer than 40 characters

 

                                   are required, left

 

                                   justify and fill unused

 

                                   positions with blanks. If

 

                                   more space is required,

 

                                   utilize the Second Payee

 

                                   Name Line field below. If

 

                                   there are multiple

 

                                   payees, only the name of

 

                                   the payee whose taxpayer

 

                                   identifying Number has

 

                                   been provided should be

 

                                   entered in this field.

 

                                   The names of the other

 

                                   payees should be entered

 

                                   in the Second Payee Name

 

                                   Line field.

 

 

   82-121  Second Payee       40   REQUIRED. If the payee

 

           Name Line               name requires more space

 

                                   than is available in the

 

                                   First Payee Name Line,

 

                                   enter the remaining

 

                                   portion of the name in

 

                                   this field. If there are

 

                                   multiple payees, this

 

                                   field may be used for

 

                                   those payees' names who

 

                                   are not associated with

 

                                   the taxpayer identifying

 

                                   number in positions 13-21

 

                                   above. Left justify and

 

                                   fill unused portions with

 

                                   blanks. FILL WITH BLANKS

 

                                   IF NO ENTRIES ARE

 

                                   PRESENT FOR THIS FIELD.

 

 

 122-128   Blank                7  REQUIRED. Enter blanks.

 

 

                RECORD NAME: PAYEE "B" RECORD

 

            (USING ONE PAYMENT FIELD) - Continued

 

 ___________________________________________________________

 

 SECTOR 2

 

 ___________________________________________________________

 

   1     Record Sequence        1  REQUIRED. Must be a "2".

 

                                   Used to sequence the

 

                                   sectors making up a

 

                                   Service PAYEE Record.

 

 

   2     Record Type             1 REQUIRED. Enter "B". Must

 

                                   be the second opsition of

 

                                   each PAYEE Record.

 

 

 3-42    Payee Mailing   40    REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

 43-82   Payee City,      40   REQUIRED. Enter the city,

 

         State and             state and Zip Code of the

 

         Zip Code              payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

 83-126  Blank            44   REQUIRED. Enter blanks.

 

 

 127-128 State             2   REQUIRED. If this payee

 

         Code                  record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

                RECORD NAME: PAYEE "B" RECORD

 

                 (USING TWO PAYMENT FIELDS)

 

 ___________________________________________________________

 

 42-51   Payment           10  This amount is identified by

 

         Amount 2              the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 52-91  First Payee Name   40  REQUIRED. Enter the name of

 

        Line                   the payee whose Taxpayer

 

                               Identification Number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

 92-128  Blank             37  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Second Payee Name 40  REQUIRED. If the payee name

 

         Line                  requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  83-122 Payee City, State 40  REQUIRED. Enter the city,

 

         and Zip Code          state and Zip Code of the

 

                               payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

 123-126 Blank              4  REQUIRED. Enter Blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from PART A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

 RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)

 

 ___________________________________________________________

 

 Diskette

 

 Position  Field Title    Length    Description and Remarks

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  62-101 First Payee Name  40  REQUIRED. Enter the name of

 

         Line                  the payee whose Taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               can be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

 102-128 Blank             27  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence     1 REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type         1 REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Second Payee Name  40 REQUIRED. If the payee name

 

         Line                  requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  83-122 Payee City,       40  REQUIRED. Enter the city,

 

         State and Zip         state and Zip Code of the

 

         Code                  payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

 123-126 Blank             44  REQUIRED. Enter Blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

  RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)

 

 ___________________________________________________________

 

 Diskette  Field Title   Length     Description and Remarks

 

  Position

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71 Payment Amount 4  10  This amount is identified by

 

                               the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  72-111 First Payee       40  REQUIRED. Enter the name of

 

         Name Line             the payee whose taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

 112-128 Blank             17  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 __________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Second Payee      40  REQUIRED. If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing        REQUIRED. Enter mailing

 

          Address              address address of payee.

 

                               Left justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  83-122 Payee City, State 40  REQUIRED. Enter the city,

 

         and Zip code          state and Zip Code of the

 

                               payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

 123-126 Blank              4  REQUIRED. Enter Blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

  RECORD NAME: PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)

 

 ___________________________________________________________

 

 Diskette  Field Title    Length    Description and Remarks

 

 Position

 

 ___________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71 Payment Amount 4  10  This amount is identified by

 

                               the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81 Payment Amount 5  10  This amount is identified by

 

                               the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  82-121 First Payee       40  REQUIRED. Enter the name of

 

         Name Line             the payee whose taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

 122-128 Blank              7  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Use

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Second Payee      40  REQUIRED. If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  83-122 Payee City,       40  REQUIRED. Enter the city,

 

         State and Zip         state and Zip code of the

 

         Code                  payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

 123-126 Blank              4  REQUIRED. Enter Blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

  RECORD NAME: PAYEE "B" RECORD (USING SIX PAYMENT FIELDS)

 

 __________________________________________________________

 

 Diskette  Field Title   Length   Description and Remarks

 

 Position

 

 __________________________________________________________

 

 SECTOR 1 (continued)

 

 __________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71 Payment Amount 4  10  This amount is identified by

 

                               the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81 Payment Amount 5  10  This amount is identified by

 

                               the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-91 Payment Amount 6  10  This amount is identified by

 

                               the amount indicator in

 

                               position 24, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  92-128 First Payee       37  REQUIRED. Enter the name of

 

         Name Line             the payee whose Taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Second Payee      40  REQUIRED.If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  83-122 Payee City,       40  REQUIRED. Enter the city,

 

         State and Zip         state and Zip Code of the

 

         Code                  payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

 123-126 Blank              4  REQUIRED. Enter Blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

 RECORD NAME: PAYEE "B" RECORD (USING SEVEN PAYMENT FIELDS)

 

 ___________________________________________________________

 

 Diskette  Field Title   Length    Description and Remarks

 

  Position

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71 Payment Amount 4  10  This amount is identified by

 

                               the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81 Payment Amount 5  10  This amount is identified by

 

                               the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-91 Payment Amount 6  10  This amount is identified by

 

                               the amount indicator in

 

                               position 24, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  92-101 Payment Amount 7  10  This amount is identified by

 

                               the amount indicator in

 

                               position 25, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 102-128 Blank             27  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Use

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 First Payee       40  REQUIRED. Enter the name of

 

         Name Line             the payee whose taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   43-82 Second Payee      40  REQUIRED. If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

  83-122 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

 123-128 Blank              6  Required. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1    Record Sequence    1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2    Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Payee City, State 40  REQUIRED. Enter the city,

 

         and Zip Code          state and Zip Code of the

 

                               payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations.) Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  43-126 Blank             44  REQUIRED. Enter Blanks.

 

 

 127-128 State Code        2   REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

 RECORD NAME: PAYEE "B" RECORD (USING EIGHT PAYMENT FIELDS)

 

 ___________________________________________________________

 

 Diskette  Field Title   Length  Description and Remarks

 

 Position

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71 Payment Amount 4  10  This amount is identified by

 

                               the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81 Payment Amount 5  10  This amount is identified by

 

                               the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-91 Payment Amount 6  10  This amount is identified by

 

                               the amount indicator in

 

                               position 24, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  92-101 Payment Amount 7  10  This amount is identified by

 

                               the amount indicator in

 

                               position 25, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 102-111 Payment Amount 8  10  This amount is identified by

 

                               the amount indicator in

 

                               position 26, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 112-128 Blank             17  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Use

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 First Payee Name  40  REQUIRED. Enter the name of

 

         Line                  the payee whose Taxpayer

 

                               Identification Number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose Taxpayer Identification

 

                               Number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   43-82 Second Payee      40  REQUIRED. If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

  83-122 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

 123-128 Blank              6  REQUIRED. Enter Blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "3". Use

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

      2 Record Type         1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42 Payee City, State  40  REQUIRED. Enter the city,

 

        and Zip Code           state and Zip code of the

 

                               payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip Code must be present.

 

 

  43-126 Blank             44  REQUIRED. Enter blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

  RECORD NAME: PAYEE "B" RECORD (USING NINE PAYMENT FIELDS)

 

 ___________________________________________________________

 

 Diskette  Field Title   Length   Description and Remarks

 

  Position

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51 Payment Amount 2  10  This amount is identified by

 

                               the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61 Payment Amount 3  10  This amount is identified by

 

                               the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71 Payment Amount 4  10  This amount is identified by

 

                               the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81 Payment Amount 5  10  This amount is identified by

 

                               the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-91 Payment Amount 6  10  This amount is identified by

 

                               the amount indicator in

 

                               position 24, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  92-101 Payment Amount 7  10  This amount is identified by

 

                               the amount indicator in

 

                               position 25, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 102-111 Payment Amount 8  10  This amount is identified by

 

                               the amount indicator in

 

                               position 26, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 112-121 Payment Amount 9  10  This amount is identified by

 

                               the amount indicator in

 

                               position 27, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

 122-128 Blank              7  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "2". Use

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 First Payee Name  40  REQUIRED. Enter the name of

 

         Line                  the payee whose Taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   43-82 Second Payee Name 40  REQUIRED. If the payee name

 

         Line                  requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

  83-122 Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

 123-128 Blank              6  Required. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-42 Payee City, State 40  REQUIRED. Enter the city,

 

         and Zip Code          state and Zip Code of the

 

                               payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip Code must be present.

 

 

  43-126 Blank             44  REQUIRED. Enter Blanks.

 

 

 127-128 State Code         2  REQUIRED. If this payee

 

                               record is to be forwarded to

 

                               a state agency as part of the

 

                               Combined Federal/State Filing

 

                               Program, enter the valid

 

                               state code from Part A, SEC.

 

                               14.05. For those states NOT

 

                               participating in this

 

                               program, ENTER BLANKS.

 

 

SEC. 6. PAYEE "B" RECORD--RECORD LAYOUTS FOR FORMS 1099-ASC, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R AND 5498

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 7. PAYEE "B" RECORDS--FIELD DESCRIPTIONS FOR FORM 1099-B

01 This section contains the general payment information from individual statements for Form 1099-B. For detailed explanations of the 1099-B fields see "Instructions for Form 1096" which is available at Internal Revenue service centers and district offices.

02 For Form 1099-B, SECTOR 3 will be required if there is more than one payment field to be reported in the Payee "B" Record.

03 FORM 1099-B CANNOT BE FILED UNDER THE COMBINED FEDERAL/STATE FILING PROGRAM.

                RECORD NAME: PAYEE "B" RECORD

 

                         FORM 1099-B

 

 ___________________________________________________________

 

 Diskette

 

 Position  Field Title     Length    Description and Remarks

 

 ___________________________________________________________

 

 Sector 1

 

 ___________________________________________________________

 

    1     Record Sequence    1 REQUIRED. Must be a "1". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               RECORD.

 

 

    2    Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-4   Payment year       2  REQUIRED. Must be the last

 

                               two digits of the year for

 

                               which payments are being

 

                               reported (e.g., if payments

 

                               were made in 1984 enter

 

                               "84"). Must be incremented

 

                               each year.

 

 

    5    Document Specific  1  REQUIRED. For Forms 1099-B

 

         Code                  enter blank.

 

 

   6-7   Blank              2  REQUIRED. Enter blanks.

 

                               (Reserved for Internal

 

                               Revenue Service use).

 

 

   8-11  Name Control       4  REQUIRED. Enter the first 4

 

                               letters of the surname of the

 

                               payee. Surnames of less than

 

                               four (4) letters should be

 

                               left justified, filling the

 

                               unused positions with

 

                               blanks.  Special characters

 

                               and imbedded blanks should be

 

                               removed. IF THE NAME CONTROL

 

                               IS NOT DETERMINABLE BY THE

 

                               PAYER, LEAVE THIS FIELD

 

                               BLANK.

 

 

   12    Type of TIN        1  REQUIRED. This field is used

 

                               to identify the taxpayer

 

                               identifying number (TIN)

 

                               in positions 13-21 as either

 

                               an Employer Identification

 

                               Number, a Social Security

 

                               Number, or the reason no

 

                               number is shown. Enter the

 

                               appropriate code from the

 

                               table below:

 

 

                               Type of       Type of

 

                                 TIN    TIN  Account

 

 

                                  1     EIN  A business or

 

                                             an organization

 

                                  2     SSN  An individual

 

                                  9     SSN  The payee is a

 

                                             foreign

 

                                             individual and

 

                                             not a U.S.

 

                                             resident

 

                                blank   N/A  A Taxpayer

 

                                             Identification

 

                                             Number is

 

                                             required but

 

                                             unobtainable

 

                                             due to

 

                                             legitimate

 

                                             cause; e.g.,

 

                                             number applied

 

                                             for but not

 

                                             received.

 

 

   13-21 Taxpayer Identi-   9  REQUIRED. Enter the valid

 

         fication Number       9-digit Taxpayer

 

                               Identification Number of the

 

                               Payee (SSN or EIN, as

 

                               appropriate). Where an

 

                               identification number has

 

                               been applied for but not

 

                               received or where there is

 

                               any other legitimate cause

 

                               for not having an

 

                               identification number, ENTER

 

                               BLANKS.

 

 

                               DO NO ENTER HYPHENS, ALPHA

 

                               CHARACTERS, ALL 9's OR ALL

 

                               ZEROES.

 

 

   22-31 Payers' Account   10  REQUIRED. Payer may use this

 

         Number for Payee      field to enter the payee's

 

                               account number. The use of

 

                               this item will facilitate

 

                               easy reference to specific

 

                               records in the payer's file,

 

                               should any questions arise.

 

                               DO NOT ENTER A TAXPAYER

 

                               IDENTIFICATION NUMBER IN THIS

 

                               FIELD. Enter blanks if the

 

                               Payer's Account Number for

 

                               Payee is not to be entered in

 

                               this field.

 

 

         Payment Amount        The number of payment amounts

 

         Fields                is dependent on the number of

 

                               Amount Indicators present in

 

                               positions 19-27 of the "A"

 

                               Record. Each payment amount

 

                               field must contain 10 numeric

 

                               characters (see NOTE below).

 

                               Do not provide a payment

 

                               amount field when the

 

                               corresponding Amount

 

                               Indicator in the

 

                               Payer/Transmitter "A" Record

 

                               is blank. Each payment amount

 

                               must be entered in dollars

 

                               and cents. Do not enter

 

                               dollar signs, commas, decimal

 

                               points, or NEGATIVE PAYMENTS

 

                               (except those items that

 

                               reflect a (loss) on Form

 

                               1099-B and must be negative

 

                               overpunched in the units

 

                               position). Example: If the

 

                               Amount Indicators are

 

                               reflected as "123bbbbbb", the

 

                               Payee "B" Records must have

 

                               only 3 payment amount

 

                               fields. If Amount Indicators

 

                               are reflected as "12367bbbb",

 

                               the "B" Records must have

 

                               only 5 payment amount

 

                               fields. Payment amounts MUST

 

                               be right-justified and unused

 

                               portions MUST be zero-filled.

 

 

                               NOTE: If any one payment

 

                               amount exceeds "9999999999"

 

                               (dollars and cents), as many

 

                               SEPARATE Payee "B" Records as

 

                               necessary to contain the

 

                               total amount MUST be

 

                               submitted for the Payee.

 

 

   32-41 Payment Amount 1  10  This amount is identified by

 

                               the indicator in position 19

 

                               of the Payer/Transmitter "A"

 

                               Record. THIS AMOUNT MUST

 

                               ALWAYS BE PRESENT.

 

 

 Determine at this point the number of payment fields to be

 

 reported within the Payee "B" Record. This can be

 

 determined from the number of Amount Indicators appearing

 

 in positions 19-27 of the Payer/Transmitter "A" Record.

 

 Following are the formats for completing positions 42-128

 

 of SECTOR 1, positions 1-128 of SECTOR 2 and positions

 

 1-128 of SECTOR 3 of the Payee "B" Record. FOR FORM 1099-B

 

 SECTOR 3 WILL BE REQUIRED IF THERE IS MORE THAN ONE PAYMENT

 

 FIELD TO BE REPORTED IN THE PAYEE "B" RECORD. Use the

 

 appropriate format as required.

 

 

   RECORD NAME: PAYEE "B" RECORD (USING ONE PAYMENT FIELD)

 

                         Form 1099-B

 

 ___________________________________________________________

 

 Diskette

 

 Position  Field Title    Length    Description and Remarks

 

 ___________________________________________________________

 

 Sector 1 (continued)

 

 ___________________________________________________________

 

   42-81  First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose Taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   82-121 Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

 122-128  Blank             7  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2    Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42  Payee Mailing     40  REQUIRED. Enter mailing

 

         Address               address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   43-82  Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

   83-85  Blank            44  REQUIRED. Enter Blanks.

 

 

    86   Date of Sale       1  REQUIRED. FOR FORM 1099-B

 

         Indicator             ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator  Usage

 

 

                                  S       Date of Sale is

 

                                          the actual

 

                                          settlement date

 

                                Blank     Date of Sale is

 

                                          the trade date or

 

                                          this is an

 

                                          aggregate

 

                                          transaction

 

 

   87-92  Date of Sale      6  REQUIRED. FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate

 

                               transaction. DO NOT ENTER

 

                               HYPHENS OR SLASHES.

 

 

   93-100 CUSIP No.         8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2" (Stocks,

 

                               bonds, etc.). Enter blanks if

 

                               this is an aggregate

 

                               transaction.

 

 

  101-126 Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter

 

                               The customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transactions.

 

 

  127-180 Blank             2  REQUIRED. Enter blanks.

 

 

                RECORD NAME: PAYEE "B" RECORD

 

           (USING TWO PAYMENT FIELDS) FORM 1099-B

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51  Payment Amount   10  This amount is identified by

 

          2                    the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-91  First Payee Name  40 REQUIRED. Enter the name of

 

          Line                 the payee whose taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the

 

                               other payees should be

 

                               entered in the Second Payee

 

                               Name Line field.

 

 

  92-128  Blank            37  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   83-122 Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  123-128 Blank             6  REQUIRED. Enter Blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-85   Blank            83  REQUIRED. Enter Blanks.

 

 

    86    Date of Sale      1  REQUIRED FOR FORM 1099-B

 

          Indicator            ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator  Usage

 

 

                                 S      Date of Sale is the

 

                                        actual settlement

 

                                        date

 

                                 blank  Date of Sale is the

 

                                        trade date or this

 

                                        is an aggregate

 

                                        transaction

 

 

   87-92  Date of Sale      6  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate transaction.

 

                               DO NOT ENTER HYPHENS OR

 

                               SLASHES.

 

 

  93-100 CUSIP No.          8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2" (Stocks,

 

                               bonds, etc.). Enter blanks if

 

                               this is an aggregate

 

                               transaction.

 

 

 101-126  Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter the

 

                               customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transaction.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

 RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)

 

                         FORM 1099-B

 

 ___________________________________________________________

 

 Diskette

 

 Position   Field Title    Length    Description and Remarks

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51  Payment          10  This amount is identified by

 

          Amount 2             the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61  Payment          10  This amount is identified by

 

          Amount 3             the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-101 First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

  102-128 Blank            27  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2    Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42  Second Payee      40  REQUIRED. If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  83-122  Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  123-128 Blank             6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

    3-85  Blank            83  REQUIRED. Enter Blanks.

 

 

    86    Date of Sale      1  REQUIRED FOR FORM 1099-B

 

          Indicator            ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator  Usage

 

 

                                 S      Date of Sale is the

 

                                        actual settlement

 

                                        date

 

                                 blank  Date of Sale is the

 

                                        trade date or this

 

                                        is an aggregate

 

                                        transaction

 

 

   87-92  Date of Sale      6  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate transaction.

 

                               DO NOT ENTER HYPHENS OR

 

                               SLASHES.

 

 

   93-100 CUSIP No.         8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2"

 

                               (Stocks, bonds, etc.). Enter

 

                               blanks if this is an

 

                               aggregate transaction.

 

 

  101-126 Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter the

 

                               customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transactions.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

 RECORD NAME: PAYEE "B" RECORD (USING FOUR PAYMENT FIELDS)

 

                         FORM 1099-B

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

 Diskette

 

 Position    Field Title  Length   Description and Remarks

 

 ___________________________________________________________

 

   42-51  Payment          10  This amount is identified by

 

          Amount 2             the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61  Payment          10  This amount is identified by

 

          Amount 3             the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71  Payment          10  This amount is identified by

 

          Amount 4             the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-111 First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose Taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

  112-128 Blank            17  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

  Diskette

 

 Position   Field Title   Length     Description and Remarks

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42  Second Payee      40  REQUIRED. If the payee name

 

         Name Line             requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   83-122 Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  123-128 Blank            58  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-85   Blank            83  REQUIRED. Enter Blanks.

 

 

    86    Date of Sale      1  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator  Usage

 

 

                                 S        Date of Sale is

 

                                          the actual

 

                                          settlement date

 

                                 blank    Date of Sale is

 

                                          the trade date or

 

                                          this is an

 

                                          aggregate

 

                                          transaction

 

 

   87-92  Date of Sale      6  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate transaction.

 

                               DO NOT ENTER HYPHENS OR

 

                               SLASHES.

 

 

   93-100 CUSIP No.         8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2" (Stocks,

 

                               bonds, etc.). Enter blanks if

 

                               this is an aggregate

 

                               transaction.

 

 

  101-126 Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter the

 

                               customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transaction.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

  RECORD NAME: PAYEE "B" RECORD (USING FIVE PAYMENT FIELDS)

 

                         FORM 1099-B

 

 ___________________________________________________________

 

 Diskette

 

 Position   Field Title   Length     Description and Remarks

 

 ___________________________________________________________

 

 SECTOR 1 (Continued)

 

 ___________________________________________________________

 

   42-51  Payment          10  This amount is identified by

 

          Amount 2             the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61  Payment          10  This amount is identified by

 

          Amount 3             the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71  Payment          10  This amount is identified by

 

          Amount 4             the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81  Payment          10  This amount is identified by

 

          Amount 5             the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-121 First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose Taxpayer

 

                               Identification Number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identification

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

  122-128 Blank             7  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       2  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   83-122 Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  123-128 Blank             6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Use

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-85   Blank            83  REQUIRED. Enter Blanks.

 

 

    86   Date of Sale       1  REQUIRED FOR FORM 1099-B

 

         Indicator             ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator     Usage

 

 

                                S      Date of Sale is the

 

                                       actual settlement

 

                                       date

 

                                blank  Date of Sale is the

 

                                       trade date or this is

 

                                       an aggregate

 

                                       transaction

 

 

   87-92  Date of Sale      6  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate transaction.

 

                               DO NOT ENTER HYPHENS OR

 

                               SLASHES.

 

 

  93-100  CUSIP No.         8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2" (Stocks,

 

                               bonds, etc.). Enter blanks if

 

                               this is an aggregate

 

                               transaction.

 

 

  101-126 Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter the

 

                               customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transaction.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

  RECORD NAME: PAYEE "B" RECORD (USING SIX PAYMENT FIELDS)

 

                         FORM 1099-B

 

 ___________________________________________________________

 

 Diskette

 

 Position   Field Title   Length    Description and Remarks

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51  Payment          10  This amount is identified by

 

          Amount 2             the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61  Payment          10  This amount is identified by

 

          Amount 3             the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71  Payment          10  This amount is identified by

 

          Amount 4             the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81  Payment          10  This amount is identified by

 

          Amount 5             the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-91  Payment          10  This amount is identified by

 

          Amount 6             the amount indicator in

 

                               position 24, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   92-128 First Payee      37  REQUIRED. Enter the name of

 

          Name Line            the payee whose taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

  129-180 Blank            59  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   83-122 Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  123-128 Blank             6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       2  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-85   Blank            83  REQUIRED. Enter Blanks.

 

 

    86    Date of Sale      1  REQUIRED FOR FORM 1099-B

 

          Indicator            ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator   Usage

 

 

                               S         Date of Sale is the

 

                                         actual settlement

 

                                         date

 

                               blank     Date of Sale is the

 

                                         trade date or this

 

                                         is an aggregate

 

                                         transaction

 

 

   87-92  Date of Sale      6  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate transaction.

 

                               DO NOT ENTER HYPHENS OR

 

                               SLASHES.

 

 

   93-100 CUSIP No.         8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2" (Stocks,

 

                               bonds, etc.) Enter blanks if

 

                               this is an aggregate

 

                               transaction.

 

 

  101-126 Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter the

 

                               customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transaction.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

     RECORD NAME:  PAYEE "B" RECORD (USING SEVEN PAYMENT

 

                     FIELDS) FORM 1099-B

 

 ___________________________________________________________

 

 Diskette

 

 Position   Field Title   Length    Description and Remarks

 

 ___________________________________________________________

 

 SECTOR 1 (continued)

 

 ___________________________________________________________

 

   42-51 Payment           10  This amount is identified by

 

         Amount 2              the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61  Payment          10  This amount is identified by

 

          Amount 3             the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-71  Payment          10  This amount is identified by

 

          Amount 4             the amount indicator in

 

                               position 22, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   72-81  Payment          10  This amount is identified by

 

          Amount 5             the amount indicator in

 

                               position 23, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   82-91  Payment          10  This amount is identified by

 

          Amount 6             the amount indicator in

 

                               position 24, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   92-101 Payment          10  This amount is identified by

 

          Amount 7             the amount indicator in

 

                               position 25, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

  102-128 Blank            27  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 ___________________________________________________________

 

    1    Record Sequence    1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   43-82  Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   83-122 Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

  123-128 Blank             6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 ___________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

   43-85  Blank            44  REQUIRED. Enter Blanks.

 

 

    86    Date of Sale      1  REQUIRED FOR FORM 1099-B

 

          Indicator            ONLY. Enter appropriate

 

                               indicator from table below:

 

 

                               Indicator  Usage

 

 

                               S       Date of Sale is the

 

                                       actual settlement

 

                                       date

 

                               blank   Date of Sale is the

 

                                       trade date or this is

 

                                       an aggregate

 

                                       transaction

 

 

   87-92  Date of Sale      6  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the trade date or

 

                               the actual settlement date of

 

                               the transaction in the format

 

                               MMDDYY. Enter blanks if this

 

                               is an aggregate transaction.

 

                               DO NOT ENTER HYPHENS OR

 

                               SLASHES.

 

 

   93-100 CUSIP No.         8  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter the CUSIP number

 

                               of the items reported for

 

                               Amount Indicator "2" (Stocks,

 

                               bonds, etc.). Enter blanks if

 

                               this is an aggregate

 

                               transaction.

 

 

  101-126 Description      26  REQUIRED FOR FORM 1099-B

 

                               ONLY. Enter a brief

 

                               description of the item or

 

                               services for which the

 

                               proceeds are being reported.

 

                               If fewer than 26 characters

 

                               are required, left justify

 

                               and fill unused positions

 

                               with blanks. For regulated

 

                               futures contracts, enter the

 

                               customer account number.

 

                               Enter blanks if this is an

 

                               aggregate transaction.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

SEC. 8 PAYEE "B" RECORD--RECORD LAYOUTS FOR FORM 1099-B

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 9. PAYEE "B" RECORDS -- FIELD DESCRIPTIONS FOR FORM W-2G.

01 This section contains the general payment information from individual statements for Form W-2G. For detailed explanations of the W-2G fields, see W-3G, Transmittal of Certain Information Returns, which is available at Internal Revenue Service centers and district offices.

02 When reporting information for Form W-2G, the Payee "B" records must contain 3 Sectors.

03 FORM W-2G CANNOT BE FILED UNDER THE COMBINED FEDERAL/STATE FILING PROGRAM.

                RECORD NAME: PAYEE "B" RECORD

 

                          FORM W-2G

 

 ___________________________________________________________

 

 Diskette   Field Title    Length    Description and Remarks

 

 Position

 

 ___________________________________________________________

 

 Sector 1

 

 ___________________________________________________________

 

       1 Record Sequence    1  REQUIRED. Must be a "1".

 

                               Used to sequence the sectors

 

                               making up a Service PAYEE

 

                               RECORD.

 

 

       2 Record Type        1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

     3-4 Payment Year       2  REQUIRED. Must be the last

 

                               two digits of the year for

 

                               which payments are being

 

                               reported. (e.g., if payments

 

                               were made in 1984, enter

 

                               "4"). Must be incremented

 

                               each year.

 

 

       5 Document Specific  1  REQUIRED for Form W-2G, enter

 

         Code                  the Type of Wager.

 

                               Use only for reporting the

 

         Type of Wager         type of Wager on Form W-2G.

 

         (Form W-2G only)

 

                               Category                Code

 

 

                               Horse Race Track          1

 

                               (or Off Track Betting

 

                               of a Horse Track nature)

 

 

                               Dog Race Track (or        2

 

                               Off Track Betting of a

 

                               Dog Track nature)

 

 

                               Jai-alai                  3

 

 

                               State Conducted Lottery   4

 

 

                               Keno                      5

 

 

                               Casino Type Bingo.        6

 

                               DO NOT use this code for

 

                               any other type of Bingo

 

                               winnings (i.e., Church,

 

                               Fire Dept. etc.).

 

 

                               Slot Machines             7

 

 

                               Any other types of        8

 

                               gambling winnings. This

 

                               includes Church Bingo,

 

                               Fire Dept. Bingo, unlabeled

 

                               winnings, etc.

 

 

     6-7 Blank             2   REQUIRED. Enter blanks.

 

                               (Reserved for Internal

 

                               Revenue Service use).

 

 

    8-11 Name Control       4  REQUIRED. Enter the first 4

 

                               letters of the surname of the

 

                               payee. Surnames of less than

 

                               four (4) letters should be

 

                               left justified, filling the

 

                               unused positions with blanks.

 

                               Special characters and

 

                               imbedded blanks should be

 

                               removed. IF THE NAME CONTROL

 

                               IS NOT DETERMINABLE BY THE

 

                               PAYER, LEAVE THIS FIELD

 

                               BLANK.

 

 

      12 Type of TIN        1  REQUIRED. This field is used

 

                               to identify the Taxpayer

 

                               Identification Number (TIN)

 

                               in position 13-21 as either

 

                               an Employer Identification

 

                               Number, a Social Security

 

                               Number, or the reason no

 

                               number is shown. Enter the

 

                               appropriate code from the

 

                               table below:

 

 

                               Type of          Type of

 

                                 TIN     TIN    Account

 

 

                                  1      EIN  A business

 

                                                or an

 

                                                organization

 

                                  2      SSN  An individual

 

                                  9      SSN  The payee is a

 

                                              foreign

 

                                              individual and

 

                                              not a U.S.

 

                                              resident

 

                               blank     N/A  A Taxpayer

 

                                              Identification

 

                                              Number is

 

                                              required but

 

                                              unobtainable

 

                                              due to

 

                                              legitimate

 

                                              cause; e.g.,

 

                                              number applied

 

                                              for but not

 

                                              received.

 

 

   13-21 Taxpayer           9  REQUIRED. Enter the valid

 

         Identification        9-digit Taxpayer

 

         Number                Identification Number of the

 

                               payee (SSN or EIN, as

 

                               appropriate). Where an

 

                               identification number has

 

                               been applied for but not

 

                               received or where there is

 

                               any other legitimate cause

 

                               for not having an

 

                               identification number, ENTER

 

                               BLANKS.

 

 

                               DO NOT ENTER HYPHENS, ALPHA

 

                               CHARACTERS, ALL 9'S OR ALL

 

                               ZEROES.

 

 

   22-31 Payers' Account   10  REQUIRED. Payer may use this

 

         Number for            field to enter the payee's

 

         Payee                 account number. The use of

 

                               this item will facilitate

 

                               easy reference to specific

 

                               records in the payer's field,

 

                               should any questions arise.

 

                               DO NOT ENTER A TAXPAYER

 

                               IDENTIFICATION NUMBER IN THIS

 

                               FIELD. Enter blanks if the

 

                               Payers' Account Number for

 

                               Payee is not to be entered in

 

                               this field.

 

 

         Payment Amount        The number of payment amounts

 

         Fields                is dependent on the number of

 

                               Amount Indicators present in

 

                               positions 19-27 of the "A"

 

                               Record. Each payment amount

 

                               field must contain 10 numeric

 

                               characters (see NOTE below).

 

                               Do not provide a payment

 

                               amount field when the

 

                               corresponding Amount

 

                               Indicator in the

 

                               Payer/Transmitter "A" Record

 

                               is blank. Each payment amount

 

                               must be entered in dollars

 

                               and cents. Do not enter

 

                               dollar signs, commas, decimal

 

                               points, or NEGATIVE PAYMENTS

 

                               (except those items that

 

                               reflect a (loss) on Form

 

                               1099-B and must be negative

 

                               overpunched in the units

 

                               position). Example: If the

 

                               Amount Indicators are

 

                               reflected as "123bbbbbb", the

 

                               Payee "B" Records must have

 

                               only 3 payment amount fields.

 

                               If Amount Indicators are

 

                               reflected as "12367bbbb", the

 

                               "B" Records must have only 5

 

                               payment amount fields.

 

                               Payment amounts MUST be

 

                               right-justified and unused

 

                               portions MUST be zero-filled.

 

 

                               NOTE: If any one payment

 

                               amount exceeds "999999999"

 

                               (dollars and cents), as many

 

                               SEPARATE Payee "B" Records as

 

                               necessary to contain the

 

                               total amount MUST be

 

                               submitted for the Payee.

 

 

   32-41 Payment Amount 1  10  This amount is identified by

 

                               the indicator in position 19

 

                               of the Payer/Transmitter "A"

 

                               Record. THIS AMOUNT MUST

 

                               ALWAYS BE PRESENT.

 

 

 Determine at this point the number of payment fields to be

 

 reported within the Payee "B" Record. This can be

 

 determined from the number of Amount Indicators appearing

 

 in positions 19-27 of the Payer/Transmitter "A" Record.

 

 Following are the formats for completing positions 42-128

 

 of SECTOR 1, positions 1-128 of SECTOR 2 and positions

 

 1-128 of SECTOR 3, of the Payee "B" Record. WHEN

 

 REPORTING INFORMATION FOR FORM W-2G THREE SECTORS MUST BE

 

 USED TO MAKE UP A PAYEE "B" RECORD. Use the appropriate

 

 format as required.

 

 

 SECTOR 1 (continued)

 

 __________________________________________________________

 

   42-81  First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   82-121 Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

  122-128 Blank             7  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 __________________________________________________________

 

 Diskette

 

 Position   Field Title   Length    Description and Remarks

 

 __________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   43-82  Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

   83-281 Blank            46  REQUIRED. Enter Blanks.

 

 

 SECTOR 3

 

 __________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-60   Blank            57  REQUIRED. Enter blanks.

 

 

   61-66  Date Won          6  REQUIRED FOR FORM W-2G ONLY.

 

                               Enter the date of the winning

 

                               event in MMDDYY format. This

 

                               is not the date the money was

 

                               paid, if paid after the date

 

                               of the race (or game). DO NOT

 

                               ENTER HYPHENS OR SLASHES.

 

 

   67-81  Transactions     15  REQUIRED FOR FORM W-2G ONLY.

 

                               The ticket number, card

 

                               number (and color, if

 

                               applicable), machine serial

 

                               number or any other

 

                               information that will help

 

                               identify the winning

 

                               transaction.

 

 

   82-86  Race              5  REQUIRED FOR FORM W-2G ONLY.

 

                               The race (or game) applicable

 

                               to the winning ticket.

 

 

   87-91  Cashier           5  REQUIRED FOR FORM W-2G ONLY.

 

                               The initials of the cashier

 

                               and/or the window number

 

                               making the winning payment.

 

 

   92-96  Window            5  REQUIRED FOR FORM W-2G ONLY.

 

                               The location of the person

 

                               paying the winnings.

 

 

   97-111 First ID         15  REQUIRED FOR FORM W-2G ONLY.

 

                               The first identification

 

                               number of the person

 

                               receiving the winnings.

 

 

  112-126 Second ID        15  REQUIRED FOR FORM W-2G ONLY.

 

                               The second identification

 

                               number of the person

 

                               receiving the winnings.

 

 

 127-128  Blank             2  REQUIRED. Enter blanks.

 

 

  RECORD NAME; PAYEE "B" RECORD (USING TWO PAYMENT FIELDS)

 

                          FORM W-2G

 

 __________________________________________________________

 

 Diskette

 

 Position   Field Title   Length    Description and Remarks

 

 __________________________________________________________

 

 SECTOR 1 (continued)

 

 __________________________________________________________

 

   42-51  Payment          10  This amount is identified by

 

          Amount 2             the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-91  First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose taxpayer

 

                               identification number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

   92-128 Blank            37  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 __________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       2  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those

 

                               payees' names who are not

 

                               associated with the taxpayer

 

                               identifying number in

 

                               positions 13-21 above. Left

 

                               justify and fill unused

 

                               portions with blanks. FILL

 

                               WITH BLANKS IF NO ENTRIES ARE

 

                               PRESENT FOR THIS FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   83-122 Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip code must be present.

 

 

  123-128 Blank             6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 __________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-60   Blank            57  REQUIRED. Enter blanks.

 

 __________________________________________________________

 

 

   61-66  Date Won          6  REQUIRED FOR FORM W-2G ONLY.

 

                               Enter the date of the winning

 

                               event in MMDDYY format. This

 

                               is not the date the money was

 

                               paid, if paid after the date

 

                               of the race (or game). DO NOT

 

                               ENTER HYPHENS OR SLASHES.

 

 

   67-81  Transaction      15  REQUIRED FOR FORM W-2G ONLY.

 

                               The ticket number, card

 

                               number (and color, if

 

                               applicable), machine serial

 

                               number or any other

 

                               information that will help

 

                               identify the winning

 

                               transaction.

 

 

   82-86  Race              5  REQUIRED FOR FORM W-2G ONLY.

 

                               The race (or game) applicable

 

                               to the winning ticket.

 

 

   87-91  Cashier           5  REQUIRED FOR FORM W-2G ONLY.

 

                               The initials of the cashier

 

                               and/or the window number

 

                               making the winning payment.

 

 

   92-96  Window            5  REQUIRED FOR FORM W-2G ONLY.

 

                               The location of the person

 

                               paying the winnings.

 

 

   97-111 First ID         15  REQUIRED FOR FORM W-2G ONLY.

 

                               The first identification

 

                               number of the person

 

                               receiving the winnings.

 

 

  112-126 Second ID        15  REQUIRED FOR FORM W-2G ONLY.

 

                               The second identification

 

                               number of the person

 

                               receiving the winnings.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

 RECORD NAME: PAYEE "B" RECORD (USING THREE PAYMENT FIELDS)

 

                          FORM W-2G

 

 __________________________________________________________

 

 Diskette

 

 Position   Field Title   Length    Description and Remarks

 

 __________________________________________________________

 

 SECTOR 1 (continued)

 

 __________________________________________________________

 

   42-51  Payment          10  This amount is identified by

 

          Amount 2             the amount indicator in

 

                               position 20, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   52-61  Payment          10  This amount is identified by

 

          Amount 3             the amount indicator in

 

                               position 21, Sector 1, of the

 

                               Payer/Transmitter "A" Record.

 

 

   62-101 First Payee      40  REQUIRED. Enter the name of

 

          Name Line            the payee whose taxpayer

 

                               identifying number appears

 

                               in positions 13-21 above. If

 

                               fewer than 40 characters are

 

                               required, left justify and

 

                               fill unused positions with

 

                               blanks. If more space is

 

                               required, utilize the Second

 

                               Payee Name Line field below.

 

                               If there are multiple payees,

 

                               only the name of the payee

 

                               whose taxpayer identifying

 

                               number has been provided

 

                               should be entered in this

 

                               field. The names of the other

 

                               payees should be entered in

 

                               the Second Payee Name Line

 

                               field.

 

 

  102-128 Blank            29  REQUIRED. Enter blanks.

 

 

 SECTOR 2

 

 __________________________________________________________

 

    1     Record Sequence   1  REQUIRED. Must be a "2". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-42   Second Payee     40  REQUIRED. If the payee name

 

          Name Line            requires more space than is

 

                               available in the First Payee

 

                               Name Line, enter the

 

                               remaining portion of the name

 

                               in this field. If there are

 

                               multiple payees, this field

 

                               may be used for those payees'

 

                               names who are not associated

 

                               with the taxpayer identifying

 

                               number in positions 13-21

 

                               above. Left justify and fill

 

                               unused portions with blanks.

 

                               FILL WITH BLANKS IF NO

 

                               ENTRIES ARE PRESENT FOR THIS

 

                               FIELD.

 

 

   43-82  Payee Mailing    40  REQUIRED. Enter mailing

 

          Address              address of payee. Left

 

                               justify and fill unused

 

                               positions with blanks.

 

                               Address MUST be present. This

 

                               field MUST NOT contain any

 

                               data other than the payee's

 

                               mailing address.

 

 

   83-122 Payee City,      40  REQUIRED. Enter the city,

 

          State and Zip        state and Zip Code of the

 

          Code                 payee, in that sequence. Use

 

                               U.S. Postal Service

 

                               abbreviations for states (see

 

                               PART A, SEC. 16 for a list of

 

                               the valid Postal Service

 

                               abbreviations). Left justify

 

                               and fill unused positions

 

                               with blanks. City, state and

 

                               Zip Code must be present.

 

 

  123-128 Blank             6  REQUIRED. Enter blanks.

 

 

 SECTOR 3

 

 __________________________________________________________

 

 

    1     Record Sequence   1  REQUIRED. Must be a "3". Used

 

                               to sequence the sectors

 

                               making up a Service PAYEE

 

                               Record.

 

 

    2     Record Type       1  REQUIRED. Enter "B". Must be

 

                               the second position of each

 

                               PAYEE Record.

 

 

   3-60   Blank            57  REQUIRED. Enter blanks.

 

 

   61-66  Date Won          6  REQUIRED FOR FORM W-2G ONLY.

 

                               Enter the date of the winning

 

                               event in MMDDYY format. This

 

                               is not the date the money was

 

                               paid, if paid after the date

 

                               of the race (or game). DO NOT

 

                               ENTER HYPHENS OR SLASHES.

 

 

   67-81  Transaction      15  REQUIRED FOR FORM W-2G ONLY.

 

                               The ticket number, card

 

                               number (and color, if

 

                               applicable), machine serial

 

                               number or any other

 

                               information that will help

 

                               identify the winning

 

                               transaction.

 

 

   82-86  Race              5  REQUIRED FOR FORM W-2G ONLY.

 

                               The race (or game) applicable

 

                               to the winning ticket.

 

 

   87-91  Cashier           5  REQUIRED FOR FORM W-2G ONLY.

 

                               The initials of the cashier

 

                               and/or the window number

 

                               making the winning payment.

 

 

   92-96  Window            5  REQUIRED FOR FORM W-2G ONLY.

 

                               The location of the person

 

                               paying the winnings.

 

 

   97-111 First ID         15  REQUIRED FOR FORM W-2G ONLY.

 

                               The first identification

 

                               number of the person

 

                               receiving the winnings.

 

 

  112-126 Second ID        15  REQUIRED FOR FORM W-2G ONLY.

 

                               The second identification

 

                               number of the person

 

                               receiving the winnings.

 

 

  127-128 Blank             2  REQUIRED. Enter blanks.

 

 

SEC. 10. PAYEE "B" RECORD--RECORD LAYOUTS FOR FORM W2-G

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 11. END OF PAYER "C" RECORD

01 Write this record after the last payee "B" Record following the last Payer/Transmitter "A" Record. A diskette will contain more than (1) End of Payer "C" Record if the last Payee "B" Record for more than one payer is reported on the same diskette.

02 Each End of Payer "C" Record must contain a count of the number of Payee "B" Records immediately preceding the End of Payer "C" Record and following the preceding Payer/Transmitter "A" Record under which a Payer is reporting payments for a type of return. To illustrate:

(a) Single diskette; where all the records of a Payer for a particular type of return are reported on a single diskette, the last preceding Payer/Transmitter "A" Record would be the "A" Record immediately preceding the Payer's Payee "B" Records for which the End of Payer "C" Record has been written.

(b) Multiple diskette; where the reporting of a Payer for a particular type of return begins on one diskette and ends on another diskette, the last preceding Payer/Transmitter "A" Record immediately preceding all the Payee "B" Records on the diskette for which the Payer "C" Record has been written.

03 The End of Payer "C" Record must be followed by a State Totals "K" Record, or new Payer/Transmitter "A" Record for the next Payer, if any, or an End of Transmission "F" Record.

 ___________________________________________________________

 

             RECORD NAME: END OF PAYER "C" RECORD

 

 ___________________________________________________________

 

 Diskette

 

 Position     Field Title   Length   Description and Remarks

 

 ___________________________________________________________

 

    1         Record Type     1      REQUIRED. Enter "C".

 

                                     Must be the 1st

 

                                     character of each END

 

                                     OF PAYER RECORD.

 

 

   2-7      Number of       6     REQUIRED. Enter the total

 

             Payees               number of payees ("B"

 

                                  Records) covered by the

 

                                  preceding

 

                                  Payer/Transmitter "A"

 

                                  Record. Right justify and

 

                                  zero fill.

 

 

  8-19      Control        12     REQUIRED. Enter

 

             Total 1              accumulated totals from

 

                                  Payment Amount 1. Right

 

                                  justify and zero fill each

 

                                  Control Total amount. IF

 

                                  LESS THAN NINE AMOUNT

 

                                  FIELDS ARE BEING REPORTED,

 

                                  ZERO FILL UNUSED CONTROL

 

                                  TOTAL FIELDS.

 

 

 Control Total 2 through Control Total 9 are OPTIONAL. If

 

 any corresponding Payment Amount files are present in the

 

 Payee "B" Records, accumulate into the appropriate Control

 

 Total field. ZERO FILL UNUSED CONTROL TOTAL FIELDS.

 

 

  20-31    Control        12      68-79  Control Total 6  12

 

            Total 2

 

 

  32-43    Control        12      80-91  Control Total 7  12

 

            Total 3

 

 

  44-55    Control        12      92-103 Control Total 8  12

 

            Total 4

 

 

  56-67    Control        12     104-115 Control Total 9  12

 

            Total 5

 

 

 116-128   Blank          13         REQUIRED. Enter blanks.

 

 

SEC. 12. END OF PAYER "C" RECORD--RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 13. STATE TOTALS "K" RECORD

01 The State Totals "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used ONLY when State Reporting approval has been granted.

02 The "K" Record will contain the totals of the payment amount fields and the total number of payees filed by a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.

03 There MUST be a separate "K" Record for EACH STATE being reported.

 ___________________________________________________________

 

 

            RECORD NAME: STATE TOTALS "K" RECORD

 

 ___________________________________________________________

 

 

 Diskette

 

 Position    Field Title   Length  Description and Remarks

 

 ___________________________________________________________

 

 

    1        Record Type     1     REQUIRED. Enter "K". Must

 

                                   be the 1st character for

 

                                   each STATE TOTALS "K"

 

                                   RECORD.

 

 

   2-7      Number of        6     REQUIRED. Enter the

 

             Payees                number of payees being

 

                                   reported to this state.

 

                                   Right to justify and zero

 

                                   fill.

 

 

  8-19      Control Total 1   12     REQUIRED. Enter totals

 

                                     from payment amount

 

                                     field. Right justify

 

                                     and zero fill each

 

                                     control Total amount.

 

                                     IF LESS THAN NINE

 

                                     AMOUNT FIELDS ARE BEING

 

                                     REPORTED, ZERO FILL

 

                                     UNUSED CONTROL TOTAL

 

                                     FIELDS.

 

 

 Control Total 2 through Control Total 9 are OPTIONAL. If

 

 any corresponding Payment Amount fields are present in the

 

 Payee "B" Records, accumulate into the appropriate Control

 

 Total field. ZERO FILL UNUSED CONTROL TOTAL FIELDS.

 

 

 20-31   Control Total 2    12

 

 32-43   Control Total 3    12

 

 44-55   Control Total 4    12

 

 56-67   Control Total 5    12

 

 68-79   Control Total 6    12

 

 80-91   Control Total 7    12

 

 92-103  Control Total 8    12

 

 104-115 Control Total 9    12

 

 

 116-126  Blank             11      REQUIRED. Enter blanks

 

 

 127-128  State Code         2      REQUIRED. Enter the code

 

                                    for the state to receive

 

                                    the information.

 

 

SEC. 14. STATE TOTALS "K" RECORD-RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

SEC. 15. END OF TRANSMISSION "F" RECORD

01 The "F" Record is a summary of the number of payers and diskettes in the entire file.

02 This record should be written after the last "C" Record (or "K" Record, when applicable).

03 Only a Tape Mark or a Tape Mark and Trailer Label may follow the "F" Record.

               END OF TRANSMISSION "F" RECORD

 

 ___________________________________________________________

 

 

 Diskette

 

 Position    Field Title    Length  Description and Remarks

 

 ___________________________________________________________

 

 

    1        Record Type      1     REQUIRED. Enter "F".

 

                                    Must be first character

 

                                    of END OF TRANSMISSION

 

                                    RECORD.

 

 

   2-5      Number of Payers  4     REQUIRED. Enter the

 

                                    total number of payers

 

                                    in the transmission.

 

                                    Right justify and zero

 

                                    fill.

 

 

   6-8      Number of         3     REQUIRED. Enter the

 

             Diskettes              total number of

 

                                    diskettes in this

 

                                    transmission. Right

 

                                    justify and zero fill.

 

 

   9-30     Zero              22    REQUIRED. Enter zeroes.

 

 

  31-128    Blank             98    REQUIRED. Enter blanks.

 

 

SEC. 16 END OF TRANSMISSION "F" RECORD--RECORD LAYOUT

[Editor's note: These record layouts are graphic representations of the file specifications described above. They have been omitted because they provide no additional information and are not suitable for clear on-screen presentation.]

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Language
    English
  • Tax Analysts Electronic Citation
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