ELECTRONIC AND MAGNETIC MEDIA SPECS FOR 1995 ARE MODIFIED.
Rev. Proc. 95-29A; 1995-2 C.B. 343
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Rev. Proc. 95-29, 1995-25 I.R.B. 8
For a summary of Rev. Proc. 95-29, see Tax Notes, June 26, 1995, p.
1732; for the full text, see 95 TNT 118-14.
Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.602: Tax forms and instructions.
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation95 TNT 145-40
Superseded by Rev. Proc. 96-36
Rev. Proc. 95-29A
This revenue procedure modifies and amplifies Rev. Proc. 95-29, 1995-25 I.R.B., which provides specifications for filing Forms 1098, 1099, 5498, and W-2G. Revenue Procedure 95-29 is reprinted as Publication 1220, Specifications for Filing Forms 1098, 1099, 5498, and W-2G Magnetically or Electronically.
For TY95, the use of Amount Code 9 for Form 1099-R was changed from "State income tax withheld" to "Total employee contribution." Therefore, state income tax must be reported in the Special Data Entries Field.
Note 5 under the 1099-R amount code field specifies "For the convenience of the payer, state and local income tax withheld may be reported in the Special Data Entries Field in the Payee "B" Record." However, unique field positions in Special Data Entries Field were not designated for this purpose.
To assist in identifying state and local reporting for Form 1099-R, IRS/MCC has designated two specific field positions in both the Payee "B" Records and in the corresponding State "K" Records. If not reporting Form 1099-R, these fields may be used as continuation of the Special Data Entries Field.
For ease of reading, changes are identified by italics and double underline.
PART B CHANGES
Changes to specifications for tape, tape cartridge, 5 1/4- and 3 1/2-inch diskettes found in Part B, Sec. 7.10(1) through Sec. 9 follow.
SECTION 7. PAYEE "B" RECORD GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUTS
(1) FORMS 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, 1099-R, and 5498
RECORD NAME: PAYEE "B" RECORD--Continued
Field
Position Field Title Length Description
---------------------------------------------------------------------
322-349 Blank 28 Enter blanks
350-396 Special Data 47 This portion of the "B" Record may
Entries be used to record information for
state or local government reporting
or for the filer's own purposes.
Payers should contact the state or
local revenue departments for
filing requirements. If this field
is not utilized, enter blanks.
397-406 STATE INCOME 10 STATE INCOME TAX WITHHELD IS FOR
TAX WITHHELD THE CONVENIENCE OF THE FILERS. THIS
(FORM 1099-R INFORMATION DOES NOT NEED TO BE
ONLY) REPORTED TO IRS. THE PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
407-416 LOCAL INCOME 10 LOCAL INCOME TAX WITHHELD IS FOR
TAX WITHHELD THE CONVENIENCE OF THE FILERS. THIS
(FORM 1099-R INFORMATION DOES NOT NEED TO BE
ONLY) REPORTED TO IRS. PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
417-418 Combined 2 If this payee record is to be
Federal/State forwarded to a state agency as a
Code part of the Combined Federal/State
Filing Program, enter the valid
state code from Part A, Sec. 16,
Table 1. For those payers or states
not participating in this program
or for forms not valid for state
reporting, enter blanks.
419-420 Blank 2 Enter blanks, or carriage
return/line feed (cr/lf)
characters.
PAYEE "B" RECORD -- RECORD LAYOUT POSITIONS 322-420
FORMS 1098, 1099-DIV, 1099-G, 1099-INT,
1099-MISC, 1099-PATR, 1099-R, and 5498
STATE INCOME LOCAL INCOME COMBINED
SPECIAL TAX WITHHELD TAX WITHHELD FEDERAL/
BLANK DATA (FORM 1099-R (FORM 1099-R STATE
ENTIRES ONLY) ONLY) CODE
---------------------------------------------------------------------
322-349 350-396 397-406 407-416 417-418
BLANK
-----
419-420
SECTION 8 END OF PAYER "C" RECORD
There are no changes to the Payer "C" Record.
SECTION 9. STATE TOTALS "K" RECORD--RECORD LAYOUT
.01 The State Totals "K" record is a fixed record length of 420 positions. The control total fields are each 15 positions in length.
.02 The "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used only when state reporting approval has been granted.
.03 The "K" Record will contain the total number of payees and the totals of the payment amount fields filed by a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.
.04 In developing the "K" Record, for example, if a payer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records coded for this state will appear in Control Totals 1, 3, and 6 of the "K" Record.
.05 There must be a separate "K" Record for each state being reported.
.06 Refer to Part A, Sec. 16 for the requirements and conditions that must be met to file via this program.
.07 CONTROL TOTAL FIELDS HAVE BEEN ADDED FOR THE ACCUMULATED TOTALS OF STATE AND LOCAL WITHHOLDING FIELDS FROM THE "B" RECORDS FOR FORM 1099-R ONLY FOR EACH STATE BEING REPORTED.
RECORD NAME: STATE TOTALS "K" RECORD
Field
Position Field Title Length Description
---------------------------------------------------------------------
1 Record Type 1 Required. Enter "K"
2-7 Number of 6 Required. Enter the total number of
Payees "B" Records being coded for this
state. Right justify and fill
unused positions with zeros.
8-10 Blank 3 Enter blanks.
Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported into the appropriate control total fields of the appropriate "K" Record. Control totals must be right justified, and unused control total fields zero-filled. All control total fields are 15 positions in length.
11-25 Control 15
Total 1
26-40 Control 15
Total 2
41-55 Control 15
Total 3
56-70 Control 15
Total 4
71-85 Control 15
Total 5
86-100 Control 15
Total 6
101-115 Control 15
Total 7
116-130 Control 15
Total 8
131-145 Control 15
Total 9
146-386 Blank 241 Reserved for IRS use. Enter blanks.
387-401 CONTROL TOTAL 15 ACCUMULATE TOTALS OF THE STATE
STATE INCOME INCOME TAX WITHHELD FIELD IN THE
TAX WITHHELD PAYEE "B" RECORD. OTHERWISE, ENTER
(FORM 1099-R BLANKS.
ONLY)
402-416 CONTROL TOTAL 15 ACCUMULATE TOTALS OF THE LOCAL
LOCAL INCOME INCOME TAX WITHHELD FIELD IN THE
TAX WITHHELD PAYEE "B" RECORD. OTHERWISE, ENTER
(FORM 1099-R BLANKS.
ONLY)
417-418 Combined 2 Required. Enter the code assigned
Federal/State to the state which to receive
Code the information. (Refer to Part A,
Sec. 16, Table 1.)
419-420 Blank 2 Enter blanks or carriage
return/line feed (cr/lf)
characters.
STATE TOTALS "K" RECORD--RECORD LAYOUT
RECORD NUMBER OF CONTROL CONTROL CONTROL
TYPE PAYEES BLANK TOTAL 1 TOTAL 2 TOTAL 3
--------------------------------------------------------------
1 2-7 8-10 11-25 26-40 41-55
CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL
TOTAL 4 TOTAL 5 TOTAL 6 TOTAL 7 TOTAL 8 TOTAL 9
--------------------------------------------------------------
56-70 71-85 86-100 101-115 116-130 131-145
CONTROL TOTAL
CONTROL TOTAL LOCAL INCOME COMBINED
BLANK STATE INCOME TAX TAX WITHHELD FEDERAL/ BLANK
WITHHELD (FORM (FORM 1099-R STATE
1099-R ONLY) ONLY) CODE
--------------------------------------------------------------
146-386 387-401 402-416 417-418 419-420
PART E CHANGES
Changes to Single Density (8-inch) Diskettes Specifications found in Part E, Sec. 6, Sector 4, Sec. 7, Sec. 14, and Sec. 15 follow.
SECTION 6. PAYEE "B" RECORD--FIELD DESCRIPTIONS
SECTOR 4
The following field descriptions describe the record positions for Sector 4 of the "B" Record for Forms 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, 1099-R, and 5498. If a payer is not a Combined Federal/State Payer, or if they are not utilizing the Special Data Entries Field, Sector 4 can be eliminated for all "B" Records except Forms 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S, and W-2G. See Part E, Secs. 8, 9, 10, 11, 12 and 13 for the field descriptions for Section 4 of Forms 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S and W-2G.
RECORD NAME: PAYEE "B" RECORD--Continued
Diskette
Position Field Title Length Description and Remarks
---------------------------------------------------------------------
1 Record Sequence 1 Required. Enter a "4" to sequence
the sectors making up a payee
record.
2 Record Type 1 Required. Enter "B."
3-49 Special Data 47 This portion of the "B" Record may
Entries be used to record information for
state or local government reporting
or for the filer's own purposes.
Payers should contact the state or
local revenue departments for
filing requirements. If this field
is not utilized, enter blanks.
50-59 STATE INCOME 10 STATE INCOME TAX WITHHELD IS FOR
TAX WITHHELD THE CONVENIENCE OF THE FILER. THIS
(FORM 1099-R INFORMATION DOES NOT NEED TO BE
ONLY) REPORTED TO IRS. PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
60-69 LOCAL INCOME 10 LOCAL INCOME TAX WITHHELD IS FOR
TAX WITHHELD THE CONVENIENCE OF THE FILERS. THIS
(FORM 1099-R INFORMATION DOES NOT NEED TO BE
ONLY) REPORTED TO IRS. PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
70-71 Combined 2 If this payee record is to be
Federal/State forwarded to a state agency as part
Code of the Combined Federal/State
Filing Program, enter the valid
state code from Part A, Sec. 16,
Table 1. For those payers or states
not participating in this program
or for forms not valid for state
reporting, enter blanks.
72-128 Blank 57 Enter blanks
SECTION 7. PAYEE "B" RECORD--RECORD LAYOUTS FOR SECTORS 1 THROUGH 4 OF FORMS 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, 1099-R, 5498 AND SECTORS 1 THROUGH 3 OF FORMS 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S, AND W-2G.
SECTOR 1
DOCUMENT 2ND
RECORD RECORD PAYMENT SPECIFIC/ TIN
SEQUENCE TYPE YEAR DISTRIBUTION NOTICE
CODE (OPTIONAL)
------------------------------------------------------------
1 2 3-4 5-6 7
CORRECTED DIRECT TYPE TAXPAYER
RETURN NAME SALES BLANK OF IDENTIFICATION
INDICATOR CONTROL /*/ INDICATOR TIN /*/ NUMBER /*/
------------------------------------------------------------------
8 9-12 13 14 15 16-24
PAYER'S PERCENTAGE TOTAL
ACCOUNT NUMBER IRA/SEP OF TOTAL DISTRIBUTION
FOR PAYEE /*/ INDICATOR DISTRIBUTION INDICATOR
-----------------------------------------------------------------
25-44 45 46-47 48
TAXABLE
AMT NOT BLANK PAYMENT PAYMENT PAYMENT PAYMENT
DETERMINED AMOUNT 1 AMOUNT 2 AMOUNT 3 AMOUNT 4
INDICATOR
------------------------------------------------------------------
49 50-51 52-61 62-71 72-81 82-91
PAYMENT PAYMENT PAYMENT
AMOUNT 5 AMOUNT 6 AMOUNT 7 BLANK
--------------------------------------------
92-101 102-111 112-121 122-128
SECTOR 2
FOREIGN
RECORD RECORD PAYMENT PAYMENT BLANK COUNTRY
SEQUENCE TYPE AMOUNT 8 AMOUNT 9 INDICATOR
-------------------------------------------------------------
1 2 3-12 13-22 23-42 43
FIRST SECOND
PAYEE NAME PAYEE NAME BLANK
LINE /*/ LINE /*/
------------------------------------
44-83 84-123 124-128
SECTOR 3
PAYEE
RECORD RECORD MAILING PAYEE PAYEE PAYEE
SEQUENCE TYPE ADDRESS CITY STATE ZIP CODE BLANK
----------------------------------------------------------------
1 2 3-42 43-71 72-73 74-82 83-128
SECTOR 4 (See Note)
STATE INCOME LOCAL INCOME
SPECIAL TAX WITHHELD TAX WITHHELD
RECORD RECORD DATA (FORM 1099-R (FORM 1099-R
SEQUENCE TYPE ENTRIES ONLY) ONLY)
-----------------------------------------------------------
1 2 3-49 50-59 60-69
COMBINED
FEDERAL/STATE BLANKS
CODE
-----------------------
70-71 72-128
Note: See Part E, Secs. 8, 9, 10, 11, 12 and 13 for the Record Layouts for Sector 4 of Forms 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S, and W-2G.
FOOTNOTE
/*/ When filing Form 1098, Mortgage Interest Statement, the "B" Record will reflect the individual paying the interest (the borrower/payer of record) and the amount paid.
SECTION 14. END OF PAYER "C" RECORD
There are no changes to the Payer "C" Record.
SECTION 15. STATE TOTALS "K" RECORD--RECORD LAYOUT
.01 The State Totals "K" Record consists of 2 sectors of 128 positions each. The Control Total Fields are each 15 positions in length.
.02 The "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program. Use only when state reporting approval has been granted.
.03 The "K" Record will contain the total number of payees and the totals of the Payment Amount Fields filed for a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.
.04 In developing the "K" Record, for example, if a payer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records coded for this state will appear in Control Totals 1, 3, and 6 of the "K" Record.
.05 There must be a separate "K" Record for each state being reported.
.06 Refer to Part A, Sec. 16 for the requirements and conditions that must be met to file via this program.
.07 CONTROL TOTAL FIELDS HAVE BEEN ADDED FOR THE ACCUMULATED TOTALS OF STATE AND LOCAL WITHHOLDING FIELDS FROM THE "B" RECORDS FOR FORM 1099-R ONLY FOR EACH STATE BEING REPORTED.
RECORD NAME: STATE TOTALS "K" RECORD
SECTOR 1
Diskette
Position Field Title Length Description and Remarks
---------------------------------------------------------------------
1 Record Sequence 1 Required. Enter a "1" (one) to
sequence the sectors making up a
payer record.
2 Record Type 1 Required. Enter "K"
3-8 Number of Payees 6 Required. Enter the total numbers
of "B" Records being coded for this
state. Right justify and zero fill.
9-11 Blank 3 Enter blanks
Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported, into the appropriate control total fields of the appropriate "K" Record. Control totals must be right-justified and unused control total fields zero-filled. All control total fields are 15 positions in length.
12-26 Control 15
Total 1
27-41 Control 15
Total 2
42-56 Control 15
Total 3
57-71 Control 15
Total 4
72-86 Control 15
Total 5
87-101 Control 15
Total 6
102-116 Control 15
Total 7
117-128 Blank 12 Enter blanks
SECTOR 2
1 Record Sequence 1 Required. Enter a "2" to sequence
the sectors making up a payer
record.
2 Record Type 1 Required. Enter "K"
3-17 Control 15
Total 8
18-32 Control 15
Total 9
33-95 Blank 94 Enter blanks
96-110 STATE INCOME TAX 10 STATE INCOME TAX WITHHELD IS FOR
WITHHELD (FORM THE CONVENIENCE OF THE FILER. THIS
1099-R ONLY) INFORMATION DOES NOT NEED TO BE
REPORTED TO IRS. PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
111-126 LOCAL INCOME TAX 10 LOCAL INCOME TAX WITHHELD IS FOR
WITHHELD (FORM THE CONVENIENCE OF THE FILERS. THIS
1099-R ONLY) INFORMATION DOES NOT NEED TO BE
REPORTED TO IRS. PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
127-128 Combined 2 Required. Enter the code assigned
Federal/State to the state which is to receive
Code the information. (Refer to Part A,
Sec. 16, Table 1.)
END OF PAYER "K" RECORD -- RECORD LAYOUT
SECTOR 1
NUMBER
RECORD RECORD OF BLANK CONTROL CONTROL
SEQUENCE TYPE PAYEES TOTAL 1 TOTAL 2
-----------------------------------------------------------
1 2 3-8 9-11 12-26 27-41
CONTROL CONTROL CONTROL CONTROL CONTROL
TOTAL 3 TOTAL 4 TOTAL 5 TOTAL 6 TOTAL 7 BLANK
-----------------------------------------------------------
42-56 57-71 72-86 87-101 102-116 117-128
SECTOR 2
RECORD RECORD CONTROL CONTROL
SEQUENCE TYPE TOTAL 8 TOTAL 9 BLANK
------------------------------------------------------
1 2 3-17 18-32 33-95
CONTROL TOTAL CONTROL TOTAL
STATE INCOME LOCAL INCOME COMBINED
TAX WITHHELD TAX WITHHELD FEDERAL/STATE
(FORM 1099-R (FORM 1099-R CODE
ONLY) ONLY)
------------------------------------------------------
96-110 111-126 127-128
PART F CHANGES
Changes to Part F, Double Density (8-inch) Diskette Specifications found in Part F, Sec. 6, Sector 2, Sec. 7 and Sec. 15 follow.
SECTION 6. PAYEE "B" RECORD--FIELD DESCRIPTIONS
SECTOR 2--FORMS 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, 1099-R AND 5498.
See Part F, Secs. 8, 9, 10, 11, 12 and 13 for field descriptions for Sector 2 of Forms 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S and W-2G.
RECORD NAME: PAYEE "B" RECORD--Continued
SECTOR 2 (Continued)
Diskette
Position Field Title Length Description and Remarks
---------------------------------------------------------------------
1 Record 1 Required. Enter a "2" to sequence
Sequence the sectors making up a payee
record.
2 Record Type 1 Required. Enter "B"
3-42 Payee Mailing 40 Required. Enter mailing address of
Address payee. Street address should
include number, street, apartment
or suite number (or P. O. Box if
mail is not delivered to street
address). Left justify information
and fill unused positions with
blanks. This field must not contain
any data other than the payee's
mailing address.
For U.S. addresses, the payee city, state, and ZIP Code must be reported as a 29, 2, and 9 position fields, respectively. FILERS MUST ADHERE TO THE CORRECT FORMAT FOR THE PAYEE CITY, STATE, AND ZIP CODE. For foreign addresses, filers may use the payee city, state and ZIP Code as a continuous 40 position field. Enter information in the following order: city, province or state, postal code, and the name of the country. When reporting a foreign address, the Foreign Country Indicator Field. Sector 1, position 162, must contain a "1" (one).
43-71 Payee City 29 Required. Enter the city, town, or
post office. Left justify
information and fill unused
positions with blanks. Enter APO or
FPO if applicable. Do not enter
state and ZIP Code information in
this field.
72-73 Payee State 2 Required. Enter the valid U.S.
Postal Service state abbreviation
for the state or the appropriate
postal identifier (AA, AE, or AP)
described in Part A, Sec. 18.
74-82 Payee ZIP 9 Required. Enter the valid nine
Code digit ZIP Code assigned by the U.S.
Postal Service. If only the first
five digits are known, left justify
information and fill unused
positions with blanks. For foreign
countries, alpha characters are
acceptable as long as the filer has
entered a "1" (one) in the Foreign
Country Indicator Field located in
position 162 of Sector 1 of the "B"
Record.
83-112 Blank 30 Enter blanks.
113-159 Special Data 47 This portion of the "B" Record may
Entries be used to record information for
state or local government reporting
or for the filer's own purposes.
Payers should contact the state or
local revenue departments for
filing requirements. If this field
is not utilized, enter blanks.
160-169 STATE INCOME 10 STATE INCOME TAX WITHHELD IS FOR
TAX WITHHELD THE CONVENIENCE OF THE FILERS. THIS
(FORM 1099-R INFORMATION DOES NOT NEED TO BE
ONLY) REPORTED TO IRS. PAYMENT AMOUNT
MUST BE RIGHT JUSTIFIED AND UNUSED
POSITIONS MUST BE ZERO-FILLED. IF
NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
170-179 LOCAL INCOME 10 LOCAL INCOME TAX WITHHELD IS FOR
TAX WITHHELD THE REPORTING CONVENIENCE OF THE
(FORM 1099-R FILERS. THIS INFORMATION DOES NOT
ONLY NEED TO BE REPORTED TO IRS. PAYMENT
AMOUNT MUST BE RIGHT JUSTIFIED AND
UNUSED POSITIONS MUST ZERO-FILLED.
IF NOT REPORTING FORM 1099-R, THIS
FIELD MAY BE USED AS A CONTINUATION
OF THE SPECIAL DATA ENTRIES FIELD.
180-181 Combined 2 If this payee record is to be
Federal/State forwarded to a state agency as part
Code of the Combined Federal/State
Filing Program, enter the valid
state code from Part A, Sec. 16,
Table 1. For those payers or states
not participating in this program,
or for forms not valid for state
reporting, enter blanks.
182-256 Blank 75 Enter blanks.
SECTION 7. PAYEE "B" RECORD -- RECORD LAYOUTS FOR SECTORS 1 AND 2 OF FORMS 1098, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-PATR, 1099-R, 5498 AND SECTOR 1 OF FORMS 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S AND W-2G.
See Part F, Secs. 8, 9, 10, 11, 12 and 13 for the field descriptions and record layouts for Sector 2 of Forms 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S and W-2G.
PAYEE "B" RECORD--RECORD LAYOUTS
Sector 1
DOCUMENT 2ND
RECORD RECORD PAYMENT SPECIFIC/ TIN
SEQUENCE TYPE YEAR DISTRIBUTION NOTICE
CODE (OPTIONAL)
-----------------------------------------------------------
1 2 3-4 5-6 7
CORRECTED NAME DIRECT TYPE TAXPAYER
RETURN CONTROL /*/ SALES BLANK OF IDENTIFICATION
INDICATOR INDICATOR TIN /*/ NUMBER /*/
---------------------------------------------------------------------
8 9-12 13 14 15 16-24
PAYER'S PERCENTAGE TOTAL TAXABLE
ACCOUNT IRA/SEP OF TOTAL DISTRIBUTION AMT NOT
NUMBER FOR INDICATOR DISTRIBUTION INDICATOR DETERMINED
PAYEE /*/ INDICATOR
---------------------------------------------------------------------
25-44 45 46-47 48 49
PAYMENT PAYMENT PAYMENT PAYMENT PAYMENT
BLANK AMOUNT 1 AMOUNT 2 AMOUNT 3 AMOUNT 4 AMOUNT 5
---------------------------------------------------------------------
50-51 52-61 62-71 72-81 82-91 92-101
FOREIGN
PAYMENT PAYMENT PAYMENT PAYMENT BLANK COUNTRY
AMOUNT 6 AMOUNT 7 AMOUNT 8 AMOUNT 9 INDICATOR
---------------------------------------------------------------------
102-111 112-121 122-131 132-141 142-161 162
FIRST SECOND
PAYEE PAYEE BLANK
NAME NAME
LINE /*/ LINE /*/
--------------------------------
163-202 203-242 243-256
SECTOR 2 (See Note)
PAYEE
RECORD RECORD MAILING PAYEE PAYEE PAYEE
SEQUENCE TYPE ADDRESS CITY STATE ZIP CODE
-----------------------------------------------------------
1 2 3-42 43-71 72-73 74-82
STATE INCOME LOCAL INCOME COMBINED
SPECIAL TAX WITHHELD TAX WITHHELD FEDERAL BLANK
BLANK DATA (FORM 1099-R (FROM 1099-R STATE
ENTRIES ONLY) ONLY) CODE
----------------------------------------------------------------
83-112 113-159 160-169 170-179 180-181 182-256
Note: See Part F, Secs. 8, 9, 10, 11, 12 and 13 for field descriptions for Sector 2 of Forms 1099-A, 1099-B, 1099-C, 1099-OID, 1099-S and W-2G.
FOOTNOTE
/*/ When filing Form 1098, Mortgage Interest Statement, the "B" Record will reflect the individual paying the interest (the borrower/payer of record) and the amount paid.
SECTION 15. STATE TOTALS "K" RECORD -- RECORD LAYOUT
.01 The State Totals "K" Record consists of 2 sectors of 128 positions each. The Control Total Fields are each 15 positions in length.
.02 The "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program. Use only when state reporting approval has been granted.
.03 The "K" Record will contain the total number of payees and the totals of the Payment Amount Fields filed for a given payer for a given state. The "K" Record(s) must be written after the "C" Record for the related "A" Record.
.04 In developing the "K" Record, for example, if a payer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records coded for this state will appear in Control Totals 1, 3, and 6 of the "K" Record.
.05 There must be a separate "K" Record for each state being reported.
.06 Refer to Part A, Sec. 16 for the requirements and conditions that must be met to file via this program.
.07 CONTROL TOTAL FIELDS HAVE BEEN ADDED FOR THE ACCUMULATED TOTALS OF STATE AND LOCAL WITHHOLDING FIELDS FROM THE "B" RECORDS FOR FORM 1099-R ONLY FOR EACH STATE BEING REPORTED.
RECORD NAME: STATE TOTALS "K" RECORD
SECTOR 1
Diskette
Position Field Title Length Description and Remarks
---------------------------------------------------------------------
1 Record 1 Required. Enter a "1" (one) to
Sequence sequence the sectors making up a
payer record.
2 Record Type 1 Required. Enter "K"
3-8 Number of 6 Required. Enter the total number of
Payees "B" Records being coded for this
state. Right justify and fill
unused positions with zeros.
9-11 Blank 3 Enter blanks
Required. Accumulate totals of any payment amount fields in the "B" Records for each state being reported, into the appropriate control total fields of the appropriate "K" Record. Control totals must be right-justified and unused control total fields zero filled. All control total fields are 15 positions in length.
12-26 Control 15
Total 1
27-41 Control 15
Total 2
42-56 Control 15
Total 3
57-71 Control 15
Total 4
72-86 Control 15
Total 5
87-101 Control 15
Total 6
102-116 Control 15
Total 7
117-131 Control 15
Total 8
132-146 Control 15
Total 9
147-224 Blank 78 Enter blanks.
225-239 CONTROL TOTAL 15 ACCUMULATE TOTALS OF THE STATE
STATE INCOME TAX INCOME TAX WITHHELD FIELD IN
WITHHELD (FORM THE PAYEE "B" RECORD.
1099-R ONLY) OTHERWISE, ENTER BLANKS.
240-254 CONTROL TOTAL 15 ACCUMULATE TOTALS OF THE LOCAL
LOCAL INCOME TAX INCOME TAX WITHHELD FIELD IN
WITHHELD (FORM THE PAYEE "B" RECORD.
1099-R ONLY) OTHERWISE, ENTER BLANKS.
255-256 Combined 2 Required. Enter the code assigned
Federal/State to the state which is to receive
Code the information. (Refer to Part A,
Sec. 16, Table 1.)
END OF PAYER "K" RECORD--RECORD LAYOUT
SECTOR 1
NUMBER
RECORD RECORD OF BLANK CONTROL CONTROL
SEQUENCE TYPE PAYEES TOTAL 1 TOTAL 2
---------------------------------------------------------
1 2 3-8 9-11 12-26 27-41
CONTROL CONTROL CONTROL CONTROL CONTROL CONTROL
TOTAL 3 TOTAL 4 TOTAL 5 TOTAL 6 TOTAL 7 TOTAL 8
---------------------------------------------------------
42-56 57-71 72-86 87-101 102-116 117-131
CONTROL TOTAL CONTROL TOTAL
STATE INCOME LOCAL INCOME COMBINED
CONTROL BLANK TAX WITHHELD TAX WITHHELD FEDERAL/
TOTAL 9 (FORM 1099-R (FORM 1099-R STATE
ONLY) ONLY) CODE
---------------------------------------------------------
132-146 147-224 225-239 240-254 255-256
- Institutional AuthorsInternal Revenue Service
- Cross-Reference
Rev. Proc. 95-29, 1995-25 I.R.B. 8
For a summary of Rev. Proc. 95-29, see Tax Notes, June 26, 1995, p.
1732; for the full text, see 95 TNT 118-14.
Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.602: Tax forms and instructions.
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation95 TNT 145-40
