IRS Releases Electronic And Magnetic Media Filing Requirements.
Rev. Proc. 2000-25; 2000-1 C.B. 1033
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-14440 (76 original pages)
- Tax Analysts Electronic Citation2000 TNT 101-7
Superseded by Rev. Proc. 2001-32
Rev. Proc. 2000-25
Use this Revenue Procedure to prepare Tax Year 2000 and prior year information returns for submission to Internal Revenue Service (IRS) using any of the following:
- Magnetic Tape
- Tape Cartridge
- 8mm, 4mm, and Quarter Inch Cartridges (QIC)
- 3-1/2-Inch Diskette
- Electronic Filing
Caution to filers: Please read this publication carefully. Persons or businesses required to file information returns magnetically or electronically may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this Revenue Procedure.
Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of replacement. See Part A, Sec. 2.03 (a) for details.
Table of Contents
Part A. General
Section 1. Purpose
Section 2. Nature of Changes -- Current Year (Tax Year 2000)
Section 3. Where to File and How to Contact the IRS, Martinsburg
Computing Center
Section 4. Filing Requirements
Section 5. Form 8508, Request for Waiver From Filing Information
Returns on Magnetic Media
Section 6. Vendor List
Section 7. Form 4419, Application for Filing Information Returns
Magnetically/Electronically
Section 8. Test Files
Section 9. Filing of Information Returns
Magnetically/Electronically and Retention Requirements
Section 10. Due Dates
Section 11. Extensions of Time
Section 12. Processing of Information Returns
Magnetically/Electronically
Section 13. Corrected Returns
Section 14. Taxpayer Identification Number (TIN)
Section 15. Effect on Paper Returns and Statements to Recipients
Section 16. Combined Federal/State Filing Program
Section 17. Definition of Terms
Section 18. State Abbreviations
Section 19. Major Problems Encountered
Part B. Magnetic Media Specifications
Section 1. General
Section 2. Tape Specifications
Section 3. Tape Cartridge Specifications
Section 4. 8mm, 4mm, and Quarter-Inch Cartridge Specifications
Section 5. 3 1/2-Inch Diskette Specifications
Section 6. Transmitter "T" Record -- General Field Descriptions
Section 7. Transmitter "T" Record -- Record Layout
Section 8. Payer "A" Record -- General Field Descriptions
Section 9. Payer "A" Record -- Record Layout
Section 10. Payee "B" Record General Field Descriptions and Record
Layouts
(1) Payee "B" Record -- Record Layout Positions 544-750 for
Forms 1098 and 1098-E
(2) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1098-T
(3) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-A
(4) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-B
(5) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-C
(6) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-DIV
(7) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-G
(8) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-INT
(9) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-LTC
(10) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-MISC
(11) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-MSA
(12) Payee "B" Record -- Record Layout Positions 544-750 for
Form OID
(13) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-PATR
(14) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-R
(15) Payee "B" Record -- Record Layout Positions 544-750 for
Form 1099-S
(16) Payee "B" Record -- Record Layout Positions 544-750 for
Form 5498
(17) Payee "B" Record -- Record Layout Positions 544-750 for
Form 5498-MSA
(18) Payee "B" Record -- Record Layout Positions 544-750 for
Form W-2G
Section 11. End of Payer "C" Record -- General Field Descriptions
and Record Layout
Section 12. State Totals "K" Record -- General Field Descriptions
and Record Layout
Section 13. End of Transmission "F" Record -- General Field
Descriptions and Record Layout
Part C. Electronic Filing Specifications
Section 1. Background
Section 2. Advantages of Filing Electronically
Section 3. General
Section 4. Electronic Filing Approval Procedure
Section 5. Test Files
Section 6. Electronic Submissions
Section 7. Transmittal Requirements
Section 8. Electronic Filing Specifications
Section 9. Dial-up Network/Browser Specifications (Web Interface)
Section 10. Communication Software Specifications (Text Interface)
Section 11. Modern Configuration
Section 12. Common Problems Associated with Electronic Filing
Part D. Magnetic/Electronic Specifications for Extensions of Time
Section 1. General
Section 2. Magnetic Tape, Tape Cartridge, 8mm, 4mm, and QIC
(Quarter Inch Cartridge), 3 1/2-inch Diskette, and
Electronic Specifications
Section 3. Record Layout
Part E. Miscellaneous Information
Section 1. Addresses for Martinsburg Computing Center
Section 2. Telephone Numbers for Contacting IRS/MCC
Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Martinsburg Computing Center
Attn: Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
Section 1. Purpose
.01 The purpose of this Revenue Procedure is to provide the specifications for filing Forms 1098, 1099, 5498, and W-2G magnetically or electronically, which includes 1/2-inch magnetic tape; IBM 3480, 3490 or AS400 compatible tape cartridges (including 4mm, 8mm & QIC); or 3 1/2-inch diskette with IRS. IRS/MCC has discontinued processing 8-inch, 5 1/4-inch diskette, and the mainframe electronic filing system. The previously used IRP-BBS (Bulletin Board System) has also been replaced. The new electronic filing system is known as FIRE (Filing Information Returns Electronically.) This Revenue Procedure must be used for the preparation of Tax Year 2000 information returns and information returns for tax years prior to 2000 that are required to be filed. This Revenue Procedure must be used to prepare current and prior year information returns filed beginning January 1, 2001, and received by IRS/MCC or postmarked by December 15, 2001. Specifications for filing the following forms are contained in this Revenue Procedure.
(a) Form 1098, Mortgage Interest Statement
(b) Form 1098-E, Student Loan Interest Statement
(c) Form 1098-T, Tuition Payments Statement
(d) Form 1099-A, Acquisition or Abandonment of Secured Property
(e) Form 1099-B, Proceeds From Broker and Barter Exchange
Transactions
(f) Form 1099-C, Cancellation of Debt
(g) Form 1099-DIV, Dividends and Distributions
(h) Form 1099-G, Certain Government and Qualified State Tuition
Program Payments
(i) Form 1099-INT, Interest Income
(j) Form 1099-LTC, Long-Term Care and Accelerated Death
Benefits
(k) Form 1099-MISC, Miscellaneous Income
(l) Form 1099-MSA, Distributions Form an MSA or Medicare+Choice
MSA
(m) Form 1099-OID, Original Issue Discount
(n) Form 1099-PATR, Taxable Distributions Received From
Cooperatives
(o) Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance
Contracts, etc.
(p) Form 1099-S, Proceeds From Real Estate Transactions
(q) Form 5498, IRA Contribution Information
(r) Form 5498-MSA, MSA or Medicare+Choice MSA Information
(s) Form W-2G, Certain Gambling Winnings
.02 Specifications for filing Forms W-2, Wage and Tax Statements, magnetically/electronically are available from the Social Security Administration (SSA) only. Filers can call 1-800- SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.
.03 IRS/MCC does not process Forms W-2. Paper and/or magnetic media for Forms W-2 must be sent to SSA. IRS/MCC does, however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 and requests for an extension of time to provide the employee copies of Forms W-2.
.04 Generally, the box numbers on the paper forms correspond with the amount codes used to file magnetically/electronically; however, if discrepancies occur, the instructions in this Revenue Procedure govern.
.05 This Revenue Procedure also provides the requirements and specifications for magnetic media or electronic filing under the Combined Federal/State Filing Program.
.06 The following Revenue Procedures and publications provide more detailed filing procedures for certain information returns:
(a) 2000 "General Instructions for Forms 1099, 1098, 5498, and
W-2G" and individual Form instructions.
(b) Publication 1179, Rules and Specifications for Private
Printing of Substitute Forms 1096, 1098, 1099, 5498, and
W-2G
(c) Publication 1239, Specifications for Filing Form 8027,
Employer's Annual Information Return of Tip Income and
Allocated Tips, Magnetically or Electronically
(d) Publication 1187, Specifications for Filing Form 1042-S,
Foreign Person's U.S. Source Income Subject to Withholding,
Magnetically or Electronically
(e) Publication 1245, Specifications for Filing Form W-4,
Employee's Withholding Allowance Certificate, Magnetically
or Electronically.
.07 This Revenue Procedure supersedes Rev. Proc. 99-29 published as Publication 1220 (Rev. 8-99), Specifications for Filing Forms 1098, 1099, 5498, and W-2G, Magnetically or Electronically.
.08 Refer to Part A, Sec. 17, for definitions of terms used in this publication.
Section 2. Nature of Changes -- Current Year (Tax Year 2000)
.01 In this publication, all pertinent changes for Tax Year 2000 are emphasized by the use of italics. Portions of text that require special attention have been bolded. Filers are always encouraged to read the publication in its entirety.
.02 Programming Changes
(a) General
1. The state of Oregon has withdrawn from the Combined/Federal
State Filing Program.
2. The testing period when using the FIRE system is from
November 1st to February 15th. The testing period using
magnetic media remains November 1st to December 31st --
also see Part A, Sec. 8.
(b) Programming Changes -- Transmitter "T" Record
1. For all forms, Payment Year, Field Positions 2-5, must be
incremented to reflect the four-digit report year (1999 to
2000), unless reporting prior year data.
(c) Programming Changes -- Payer "A" Record
1. For all forms, Payment Year, Field Positions 2-5, must be
incremented to reflect the four-digit year (1999 to 2000),
unless reporting prior year data.
2. For Form 1098-E, the title of Amount Code 1 was changed to
"Student loan interest received by lender."
3. For Amount Codes for Form 1099-R, the title of Amount Code
A was changed to Traditional IRA/SEP/SIMPLE distribution or
Roth conversion. Note 4: Form 1099-R now includes
information about Roth conversion.
(d) Programming Changes -- Payee "E" Record
1. For all forms, Payment Year, Field Positions 2-5, must be
incremented to reflect the four-digit reporting year (1999
to 2000), unless reporting prior year data.
2. The IRA/SEP/SIMPLE indicator, position 548 for Form 1099-R,
of the Payee "B" record, should also be used to indicate a
Roth conversion.
.03 Editorial Changes
(a) BEGINNING IN CALENDAR YEAR 2002 FOR TAX YEAR 2001, IRS/MCC
WILL NO LONGER RETURN PROBLEM MEDIA IN NEED OF REPLACEMENT.
Filers will continue to receive a tracking form, listing
and letter detailing the reason(s) their media could not be
processed. Filers will be expected to send in replacement
media within the prescribed time frame. This makes it
imperative that filers maintain backup copies and/or
recreate capabilities for their information return files.
(b) Most references to faxing forms were removed from the
publication. While it is acceptable to send us fax copies
of forms, IRS/MCC discourages faxing forms, especially on
or near due dates, due to the high volume of transmissions
during these times. Mailing forms postmarked by the
required date to the appropriate address is sufficient; see
Part E. The exception to this recommendation is Form
8809, Request for Extension of Time to File Information
Returns. If you file your extension request electronically,
you must fax your Form 8809 the same day as the
transmission. See Part D, Sec. 1.04.
(c) A file format diagram is located at the end of Part E,
Miscellaneous Information, just before the mail labels.
This visual representation of a file layout may be helpful
in understanding IRS/MCC's definition of a file.
Section 3. Where To File and How to Contact the IRS, Martinsburg Computing Center
.01 All information returns filed magnetically or electronically are processed at IRS/MCC, Files containing information returns and requests for IRS magnetic media and electronic filing information should be sent to the following address:
If by Postal Service, truck or air freight:
IRS-Martinsburg Computing Center
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
.02 Send a magnetically filed extension of time request, undue hardship waivers, and requests for extensions of time to file returns or to furnish the statements to recipients to the following address:
If by Postal Service, truck or air freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.03 The telephone numbers for magnetic media inquiries or electronic submissions are:
304-263-8700 -- Call Site -- Part A, Sec 3.09
304-267-3367 -- TDD
(Telecommunication Device for the Deaf)
304-264-5602 -- Fax Machine
Electronic Filing -- FIRE system
304-262-2400
(These are not toll-free telephone numbers.)
TO OBTAIN FORMS:
1-800-TAX-FORM (1-800-829-3676)
www.irs.gov -- INTERNET access to forms (See Note.)
* Note: Because the IRS processes paper forms by machine (optical character recognition equipment), you cannot file the IRS Form 1096 or Copy A of Forms 1098, 1099, or 5498 printed from the IRS's Internet Web Site or the CD-ROM.
.04 The 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G" and the individual Forms instructions have been included in the Publication 1220 for your convenience. The Form 1096 is used only to transmit Copy A of paper Forms 1099, 1098, 5498, and W-2G. If filing paper returns, follow the mailing instructions on Form 1096 and submit the paper returns to the appropriate IRS Service Center.
.05 Requests for paper Forms 1096, 1098, 1099, 5498, and W-2G, and publications related to magnetic media/electronic filing should be made by calling the IRS toll-free number 1-800-TAX-FORM (1-800- 829-3676) or by using the IRS's Internet Web Site at www.irs.gov.
.06 Questions pertaining to magnetic media filing of Forms W-2 must be directed to the Social Security Administration (SSA). Filers can call 1-800-SSA-6270 to obtain the phone number of the SSA Employer Service Liaison Officer for their area.
.07 Payers should not contact IRS/MCC if they have received a penalty notice and need additional information or are requesting an abatement of the penalty. A penalty notice contains an IRS representative's name and/or phone number for contact purposes; or, the payer may be instructed to respond in writing to the address provided. IRS/MCC does not issue penalty notices and does not have the authority to abate penalties. For penalty information, refer to the Penalty section of the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G."
.08 A taxpayer or authorized representative may request a copy of a tax return, including Form W-2 filed with a return, by submitting Form 4506, Request for Copy or Transcript of Tax Form, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829- 3676). For any questions regarding this form, call 1-800-829-1040.
.09 The Information Reporting Program Call Site answers both magnetic media and tax law questions relating to the filing of information returns (Forms 1042-S, 1096, 1098, 1099, 5498, 8027, W- 2G, and W-4). The Call Site also answers tax law and paper filing related questions about Forms W-2 and W-3, as well as handling inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers. The Call Site is located at IRS/MCC and operates in conjunction with the Information Reporting Program. The Call Site provides service to the payer community (financial institutions, employers, and other transmitters of information returns). Recipients of information returns (payees) should continue to contact 1-800-829-1040 or other numbers specified in the tax return instructions with any questions on how to report information on their tax returns. The Call Site accepts calls from all areas of the country. The number to call is 304-263-8700 or Telecommunications Device for the Deaf (TDD) 304-267-3367. These are toll calls. Hours of operation for the Call Site are Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern time. The Call Site is in operation throughout the year to handle the questions of payers, transmitters, and employers. Due to the high demand for assistance at the end of January and February, it is advisable to call as soon as possible to avoid these peak filing seasons.
Section 4. Filing Requirements
.01 The regulations under section 0011(e)(2)(A) of the Internal Revenue Code provide that any person, including a corporation, partnership, individual, estate, and trust, who is required to file 250 or more information returns must file such returns magnetically/electronically. The 258 /*/ or more requirement applies separately for each type of return and separately to each type of corrected return.
/*/ Even though filers with less than 250 information returns are not required to submit the information returns magnetically or electronically and may submit them on paper, IRS encourages filers to transmit those information returns magnetically or electronically.
.02 All filing requirements that follow apply individually to each reporting entity as defined by its separate taxpayer identification number (TIN) [social security number (SSN), employer identification number (EIN), individual taxpayer identification number (ITIN) or adoption taxpayer identification number (ATIN)]. For example, if a corporation with several branches or locations uses the same EIN, the corporation must aggregate the total volume of returns to be filed for that EIN and apply the filing requirements to each type of return accordingly.
.03 Payers who are required to submit their information returns on magnetic media may choose to submit their documents by electronic filing. Payers who submit their information returns electronically by April 2, 2001, are considered to have satisfied the magnetic media filing requirements.
.04 IRS/MCC has one method for filing information returns electronically; see Part C.
.05 The following requirements apply separately to both originals and corrections filed magnetically/electronically:
1098 250 or more of any of these forms require
1098-E /*/ magnetic media or electronic filing with
1098-T /*/ IRS. These are stand alone documents and are
1099-A not to be aggregated for purposes of
1099-B determining the 250 threshold. For example,
1099-C if you must file 100 Forms 1099-B and 300
1099-DIV Forms 1099-INT, Forms 1099-B need not be
1099-G filed magnetically or electronically since
1099-INT they do not meet the threshold of 250.
1099-LTC However, Forms 1099-INT must be filed
1099-MISC magnetically or electronically since they
1099-MSA meet the threshold of 250.
1099-OLD
1099-PATR
1099-R
1099-S
5498
5498-MSA
W-2G
/*/ For Tax Year 2000, Forms 1098-E and 1098-T may be reported on paper regardless of the 250 threshold.
.06 The above requirements do not apply if the payer establishes hardship (see Part A, Sec. 5).
Section 5. Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media
.01 If a payer is required to file on magnetic media but fails to do so (or fails to file electronically in lieu of magnetic media filing) and does not have an approved waiver on record, the payer will be subject to a penalty of $50 per return in excess of 250. (For penalty information, refer to the Penalty section of the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G.")
.02 If payers are required to file original or corrected returns on magnetic media, but such filing would create a hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns on Magnetic Media, to IRS/MCC.
.03 Even though a payer may submit as many as 249 corrections on paper, IRS encourages magnetically or electronically submitted corrections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more magnetically or electronically. However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered under this waiver.
.04 Generally, only the payer may sign the Form 8508. A transmitter may sign if given power of attorney; however, a letter signed by the payer stating this fact must be attached to the Form 8508.
.05 A transmitter must submit a separate Form 8508 for each payer. Do not submit a list of payers.
.06 All information requested on the Form 8508 must be provided to IRS for the request to be processed.
.07 The waiver, if approved, will provide exemption from magnetic media filing for the current tax year only. Payers may not apply for a waiver for more than one tax year at a time; application must be made each year a waiver is necessary.
.08 Form 8508 may be photocopied or computer-generated as long as it contains all the information requested on the original form.
.09 Filers are encouraged to submit Form 8508 to IRS/MCC at least 45 days before the due date of the returns.
.10 File Form 8508 for the W-2 series of forms with IRS/MCC, not SSA.
.11 Waivers are evaluated on a case-by-case basis and are approved or denied based on criteria set forth in the regulations under section 6011(e) of the Internal Revenue Code. The transmitter must allow a minimum of 30 days for IRS/MCC to respond to a waiver request.
.12 If a waiver request is approved, the transmitter should keep the approval letter on file. The transmitter should not send a copy of the approved waiver to the service center where the paper returns are filed.
.13 An approved waiver from filing information returns on magnetic media does not provide exemption from all filing. The payer must timely file information returns on acceptable paper forms with the appropriate service center.
Section 6. Vendor List
.01 IRS/MCC prepares a list of vendors who support magnetic media or electronic filing. The Vendor List (Pub. 1582) contains the names of service bureaus that will produce files on the prescribed types of magnetic media or via electronic filing. It also contains the names of vendors who provide software packages for payers who wish to produce magnetic media or electronic files on their own computer systems. This list is compiled as a courtesy and in no way implies IRS/MCC approval or endorsement.
.02 If filers meeting the filing requirements engage a service bureau to prepare media on their behalf, the filers should be careful not to report duplicate data, which may cause penalty notices to be generated.
.03 The Vendor List, Publication 1582, may be updated in print every other year. The most recently printed copy will be available by contacting IRS/MCC at (304) 263-8700 or by letter (see Part A, Sec. 3). The Vendor List is also available on the IRS's Internet Web Site www.irs.gov.
.04 A vendor who offers a software package, has the ability to produce magnetic media for customers, or has the capability to electronically file information returns, and would like to be included on the list must submit a written request to IRS/MCC. The request should include:
(a) Company name
(b) Address (include city, state, and ZIP code)
(c) Telephone number (include area code)
(d) Contact person
(e) Type(s) of service provided (e.g., service bureau and/or
software)
(f) Type(s) of media offered (e.g., magnetic tape, tape
cartridge, 3 1/2-inch diskette, or electronic filing)
(g) Type(s) of return(s)
Section 7. Form 4419, Application for Filing Information Returns Magnetically/Electronically
.01 Transmitters are required to submit Form 4419, Application for Filing Information Returns Magnetically/Electronically, to request authorization to file information returns with IRS/MCC. A single Form 4419 should be filed no matter how many types of returns the transmitter will be submitting magnetically/electronically. For example, if a transmitter plans to file Forms 1099-INT, one Form 4419 should be submitted. If, at a later date, another type of form (Forms 1098, 1099, 5498 and W-2G) is to be filed, the transmitter does not need to submit a new Form 4419.
EXCEPTIONS
An additional Form 4419 is required for filing each of the
following types of returns:
Forms 1042-S, 8027, and W-4
FORM TITLE EXPLANATION
____________________________________________________________________
1042-S Foreign Person's U.S. Payments subject to
Source Income Subject withholding under
to Withholding Chapter 3 of the Code,
including interest,
dividends, royalties,
pensions and annuities,
gambling winnings and
compensation for
personal services.
8027 Employer's Annual Receipts from operations
Information Return where tipping is
of Tip Income and customary. Used by the
Allocated Tips employers to report
employees' tips or
allocated tips.
W-4 Employee's Withholding Forms received
(See Note) Allowance Certificate during the quarter from
employees still employed
at the end of the
quarter who claim the
following:
(a) More than 10
withholding
allowances or
(b) Exempt status and
wages normally would
be more than $200 a
week.
* Note: Employers are not required to send other Forms W-4 unless notified to do so by the IRS.
.02 Magnetic tape, tape cartridge, diskette, and electronically-filed returns may not be submitted to IRS/MCC until the application has been approved. Please read the instructions on the back of Form 4419 carefully. A Form 4419 is included in the Publication 1220 for the filer's use. This form may be photocopied. Additional forms may be obtained by calling 1-800-TAX-FORM (1-800- 829-3676). The form is also available on the IRS's Internet Web Site at www.irs.gov.
.03 Upon approval, a five-character alpha/numeric Transmitter Control Code (TCC) will be assigned and included in an approval letter. The TCC must be coded in the Transmitter "T" Record. If a transmitter uses more than one TCC to file, each TCC must be reported on separate media or in separate transmissions if filing electronically.
.04 Annually, a Publication 1220 containing the current Revenue Procedure, forms, and instructions will be sent to the attention of the contact person indicated on Form 4419.
.05 If any of the information (name, TIN or address) on the Form 4419 changes, please notify IRS/MCC in writing so the IRS/MCC database can be updated. However, a change in the method by which information returns are being submitted is not information which needs to be updated (e.g., tape to disk). The transmitter should include the TCC in all correspondence.
.06 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/MCC at least 30 days before the due date of the return(s) for current year processing. This will allow IRS/MCC the minimum amount of time necessary to process and respond to applications. In the event that computer equipment or software is not compatible with IRS/MCC, a waiver may be requested to file returns on paper documents.
.07 IRS/MCC encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for all payers.
.08 If a payer's files are prepared by a service bureau, the payer may not need to submit an application to obtain a TCC. Some service bureaus will produce files, code their own TCC on the media, and send it to IRS/MCC for the payer. Other service bureaus will prepare magnetic media and return the media to the payer for submission to IRS/MCC. These service bureaus may require the payer to obtain a TCC to be coded in the Transmitter "T" Record. Payers should contact their service bureaus for further information.
.09 Once a transmitter is approved to file magnetically or electronically, it is not necessary to reapply each year unless:
(a) The payer has discontinued filing magnetically or
electronically for two consecutive years; the payer's TCC
may have been reassigned by IRS/MCC. Payers who are aware
the TCC assigned will no longer be used are requested to
notify IRS/MCC so these numbers may be reassigned; or
(b) The payer's magnetic media files were transmitted in the
past by a service bureau using the service bureau's TCC,
but now the payer has computer equipment compatible with
that of IRS/MCC and wishes to prepare his or her own files.
The payer must request a TCC by filing Form 4419.
.10 One Form 4419 may be submitted regardless of how many types of media or methods are used to file the return. Multiple TCCs will only be issued to payers with multiple TINs. Only one TCC will be issued per TIN unless the filer has checked the application for the following forms in addition to the Forms 1098, 1099, 5498 or W-2G: Forms 1042-S, 8027, and/or W-4. A separate TCC will be assigned for each of these forms.
.11 In accordance with Regulations section 1.60417(b), payments by separate departments of a health care carrier to providers of medical and health care services may be reported on separate returns on magnetic media. In this case, the headquarters will be considered the transmitter, and the individual departments of the company filing reports will be considered payers. A single Form 4419 covering all departments filing on magnetic media should be submitted. One TCC may be used for all departments.
.12 Approval to file does not imply endorsement by IRS/MCC of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.
Section 8. Test Files
.01 IRS/MCC does not require test files, except for filers wishing to participate in the Combined Federal/State Filing Program. See Part A, Sec. 16, for further information concerning the Combined Federal/State Filing Program.
.02 IRS/MCC encourages first-time magnetic media or electronic filers to submit a test. The test file must consist of a sample of each type of record:
(a) Transmitter "T" Record (all fields marked required must
include transmitter information)
(b) Payer "A" Record (must not be fictitious data)
(c) Multiple Payee "B" Records (at least 11 "B" Records per
each "A" Record)
(d) End of Payer "C" Record
(e) State Totals "K" Record, if participating in the Combined
Federal/State Filing Program
(f) End of Transmission "F" Record
(See Part B for record formats.)
.03 Use the Test Indicator "T" in Field Position 28 of the "T" Record to show this is a test file.
.04 IRS/MCC will check the file to ensure it meets the specifications of this Revenue Procedure. For current filers, sending a test file will provide the opportunity to ensure their software reflects any programming changes.
.05 Tests should be sent to IRS/MCC between November 1 and December 15. Tests submitted on magnetic media must be received at MCC by December 15 in order to be processed. Magnetic media filers may begin submitting test tapes and diskettes after October 1; however, the data will not be processed until on or after November 1.
Only tests submitted electronically may be submitted and resubmitted through February 15, 2001.
.06 For tests filed electronically, the transmitter must send the signed Form 4804. Transmittal of Information Returns Reported Magnetically/Electronically, the same day the transmission is made. Electronic tests may be submitted November 1, 2000, through February 15, 2001. For tests filed on magnetic tape, tape cartridge, 8mm, 4mm, and quarter inch cartridge, and 3 1/4-inch diskette, the transmitter must include the signed Form 4804 in the same package with the corresponding magnetic media. Mark the "TEST" box in Block 1 on the form. Also, mark "TEST" on the external media label.
.07 IRS/MCC will send a letter of acknowledgment to indicate the test results for magnetic media only. Unacceptable magnetic media files, along with documentation identifying the errors, will be returned. Resubmission of magnetic media test files must be received by IRS/MCC no later than December 15. See Part C, Sec. 5.03 for information on electronic test results.
.08 Successfully processed media will not be returned to filers.
Section 9. Filing of Information Returns Magnetically/Electronically and Retention Requirements
.01 Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, Form 4802, Transmittal of Information Returns Reported Magnetically/Electronically (Continuation), or a computer-generated substitute, must accompany all magnetic media shipments. For electronic transmissions, the Form 4804 and Form 4802, if applicable, must be postmarked by the due date of the return, Form 4802, is a continuation of Form 4804 and should only be used if the filer is reporting more than five types of returns and/or more than five payers. Form 4802 is not a stand-alone form; it can only accompany Form 4804.
.02 IRS/MCC allows for the use of computer-generated substitutes for Form 4804/4802. The substitutes must contain all information requested on the original forms including the affidavit and signature line. Photocopies are acceptable but an original signature is required. When using computer-generated forms, be sure to mark very clearly which tax year is being reported. This will eliminate a phone communication from IRS/MCC to question the tax year.
.03 A transmitter may report for any combination of payers and/or documents in a submission. Each file must begin with a "T" Record and end with an "F" record for the end of a transmission. For example, if reporting Forms 1099-INT for Bank A, Forms 1099. DIV for Bank B, and Forms 1098 for Bank C, three separate tapes or diskettes need not be created. All three banks and all types of documents can be coded within a single file on one tape or diskette as long as each bank or type of return has a separate "A" Record. Multiple tapes or diskettes can be sent in one package. For each separate type of media, the first record on the file must be the Transmitter "T" Record. A Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically, must be submitted for every Transmitter "T" Record. Filers must include Form 4804, 4802, or computer- generated substitute with their shipment.
.04 Multiple types of media may be submitted in a shipment. However, submit a separate Form 4804 for each type of media.
.05 Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media, and a separate Form 4804 must be prepared to clearly indicate each tax year.
.06 Filers who have prepared their information returns in advance of the due date are encouraged to submit this information to IRS/MCC no earlier than January 1 of the year the return is due.
.07 Do not report duplicate information. If a filer submits returns magnetically/electronically, identical paper documents must not be filed. This may result in erroneous penalty notices.
.08 Form 4804 may be signed by the payer or the transmitter, service bureau, paying agent, or disbursing agent (all hereafter referred to as agent) on behalf of the payer. Failure to sign the affidavit on Form 4804 may delay processing or could result in the files being returned unprocessed. An agent may sign the Form 4804 if the agent has the authority to sign the affidavit under an agency agreement (either oral, written, or implied) that is valid under state law and adds the caption "FOR: (name of payer)."
.09 Although an authorized agent may sign the affidavit, the payer is responsible for the accuracy of the Form 4804 and the returns filed. The payer will be liable for penalties for failure to comply with filing requirements.
.10 A self-adhesive external media label, created by the filer, must be affixed to each piece of magnetic media. (IRS no longer provides self-adhesive labels for this purpose.) For instructions on how to prepare an external media label, refer to Notice 210 in the forms section of this publication. If diskettes are used, be certain that only MS-DOS compatible operating systems were used to prepare the diskettes. Non-MS-DOS diskettes are no longer acceptable at IRS/MCC.
.11 On the outside of the shipping container, affix or attach a label which reads "IRB Box _____ of _____" reflecting the number of containers in the shipment. (Filers can create a label with this information or cut out one of the labels on the special label page provided in this publication.) If there is only one container, mark the outside as Box 1 of 1. For multiple containers, include the sequence (for example, Box 1 of 3, 2 of 3, 3 of 3).
.12 When submitting files include the following:
(a) A signed Form 4804;
(b) Form 4802, if applicable;
(c) External media label (created by filer) affixed to magnetic
media;
(d) IRB Box _____ of _____ outside label.
* Note: See Part C for Electronic Filing Specifications.
.13 Do not use special shipping containers for mailing media to IRS/MCC. Shipping containers will not be returned.
.14 If returns from different locations (using the same name and TIN) are submitted on the same file, IRS encourages the filer to consolidate each type of information return under one "A" Record. For example, all "B" Records for the same type of return should be together under one "A" Record and followed by the End of Payer "C" Record.
.15 IRS/MCC will not pay for or accept "Cash-on-Delivery" or "Charge to IRS" shipments of tax information that an individual or organization is legally required to submit.
.16 Payers should retain a copy of the information returns filed with IRS or have the ability to reconstruct the data for at least 3 years from the reporting due date, with the exception of Form 1099-C. A financial entity must retain a copy of Form 1099-C, Cancellation of Debt, or have the ability to reconstruct the data required to be included on the return, for at least 4 years from the date such return is required to be filed. Whenever backup withholding is imposed, a 4-year retention is required.
Section 10. Due Dates
.01 The due dates for filing paper returns with IRS also apply to magnetic media. Filing of information returns is on a calendar- year basis, except for Forms 5498 and 5498-MSA, which are used to report amounts contributed during or after the calendar year (but not later than April 15). The following due dates will apply to Tax Year 2000:
Due Dates
Electronic Filing (See Note) Magnetic Filing
Forms 1098, 1099, and W-2G Forms 1098, 1099, and W-2G
Recipient Copy ----- January 31, Recipient Copy -- January 31,
2001 2001
IRS Copy ----- April 2, 2001 /*/ IRS Copy ----- February 28, 2001
/*/ Normal due date of March 31, 2001 falls on a Saturday.
* Note: Electronically filed Forms 1099, 1098, or W-2G are due to the IRS by April 2, 2001. The due date for magnetically filed Forms 1099, 1098, and W-2G remains unchanged (February 28, 2001).
Legislation amended Internal Revenue Code section 6071(b), which eliminates the necessity for electronic filers of Forms 1099, 1098, and W-2G to request an extension of the filing date from February 28 to March 31, effective for returns required to be filed after December 31, 1999.
Electronic/Magnetic Filing
Forms 5498 and 5498-MSA
Participant Copy -- May 31, 2001 /*/
IRS Copy ----- May 31, 2001
/*/ Participants' copy of Form 5498 for education IRA and all
other Forms 5498 to furnish fair market value information -- January
31, 2001
.02 If any due date falls on a Saturday, Sunday or legal holiday, the return or statement is considered timely if filed or furnished on the next day that is not a Saturday, Sunday, or legal holiday.
.03 Information returns filed magnetically for Forms 1098, 1099, and W-2G must be submitted to IRS/MCC postmarked on or before February 28, 2001.
.04 Electronically filed information returns for Forms 1098, 1099 and W-2G must be submitted to IRS/MCC no later than April 2, 2001, and will be considered timely filed if submitted by that date. Electronically filed information returns submitted after April 2, 2000, will be considered late unless an extension has been applied for and approved.
.05 Magnetic media returns postmarked by the United States Postal Service (USPS) on or before February 28, 2001, and delivered by United States mail to the IRS/MCC after the due date, are treated as timely under the "timely mailing as timely filing" rule. A similar rule applies to items delivered by private delivery services (PDSs) designated by the IRS. A PDS must be designated by the IRS before it will qualify for the timely mailing rule. (See Note.) Notice 99-41, 1999-35 I.R.B. 1999 325, provides the list of designated PDSs. Designation is effective until the IRS issues a revised list. Notice 97-26 1997-1 C.B. 413, provides rules for determining the date that is treated as the postmark date. For items delivered by a non-designated PDS, the actual date of receipt by IRS/MCC will be used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in Notice 99-41, the actual date of receipt by IRS/MCC will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients and participants.
* Note: Due to security regulations at MCC, the Internal Revenue police officers will not accept media from PDSs or couriers from 3:00 p.m. to 11:00 p.m., seven days a week, and 11:00 p.m. to 7:00 a.m., Saturday and Sunday.
.06 Statements to recipients must be furnished on or before January 31, 2001, for TY 2000. Form 5498 statements to the participants must be furnished on or before January 31, 2001, for TY 2000 for the fair market value of the account and for contributions to an education IRA and by May 31, 2001 for TY 2000 for contributions made to all other types of IRAs for the prior calendar year.
.07 Forms 5498 and 5498-MSA filed magnetically or electronically must be filed with IRS/MCC on or before May 31, 2001, for TY 2000.
.08 Use this Revenue Procedure to prepare information returns filed magnetically or electronically beginning January 1, 2001, and received by IRS/MCC no later than December 15, 2001.
Section 11. Extensions of Time
.01 An extension of time to file may be requested for Forms 1099, 1098, 5498, 5498-MSA, W-2G, W-2 series 8027 and 1042-S.
.02 Form 8809, Request for Extension of Time To File Information Returns, should be submitted to IRS/MCC at the address listed in .06 of this section. This form may be used to request an extension of time to file information returns submitted on paper, magnetically or electronically.
.03 Requesting an extension of time for multiple payers (50 or less) may be done by submitting Form 8809 and attaching a list of the payer names and associated TINs (EIN or SSN). The listing must be attached to ensure an extension is recorded for all payers. Form 8809 may be computer-generated or photocopied. Be sure that all the pertinent information is included. For Forms 1098, 1099 and W-2G that will be filed electronically, Form 8809 must be submitted on or before April 2, 2001.
.04 Requests for an extension of time to file for more than 50 payers are required to be submitted magnetically or electronically. Requests for an extension of time for 10 to 50 payers are encouraged to be filed magnetically or electronically. (See Part D, Sec. 3, for the record format.) The request may be filed on tape, tape cartridge, 3 1/2-inch diskette, or electronically.
.05 If a filer does not have an IRS/MCC assigned Transmitter Control Code (TCC), a Form 4419, Application for Filing Information Returns Magnetically/Electronically, must be submitted to obtain a TCC. This number must be used to submit an extension request magnetically/electronically.
.06 All requests for an extension of time filed on Form 8809 or filed magnetically on tape, tape cartridge, or 3 1/2 inch diskette should be sent using the following address:
If by Postal Service, truck or air freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.07 Requests for extensions of time for multiple payers will be responded to with one approval letter, accompanied by a list of payers covered under that approval.
.08 As soon as it is apparent that a 30-day extension of time to file is needed, Form 8809 may be submitted. It will take a minimum of 30 days for IRS/MCC to respond to an extension request. Under certain circumstances, a request for an extension of time could be denied. When a denial letter is received, any additional or necessary information may be resubmitted within 20 days.
.09 Form 8809 must be postmarked no later than the due date of the return for which an extension is requested. If requesting an extension of time to file several types of forms, use one Form 8809; however, the Form 8809 must be postmarked no later than the earliest due date. For example, if requesting an extension of time to file both Forms 1099-INT and 5498, submit Form 8809 postmarked on or before February 28, 2001. (See Note.) Complete more than one Form 8809 to avoid this problem.
* Note: For Tax Year 2000, if you will be filing Forms 1098, 1099, or W-2G electronically, the Form 8809 is not required unless an extension is needed beyond April 2, 2001.
.10 If an additional extension of time is needed, a second Form 8809 must be filed by the initial extended due date. Check line 7 on the form to indicate that an additional extension is being requested. A second 30-day extension will be approved only in cases of extreme hardship or catastrophic event. If requesting a second 30-day extension of time, submit the information return files as soon as prepared. Do not wait for MCC's response to your second extension request.
.11 If an extension request is approved, the approval letter should be kept on file. The approval letter or copy of the approval letter for an extension of time should not be sent to IRS/MCC with the magnetic media file or to the service center where the paper returns are filed.
.12 Request an extension for only one tax year.
.13 The extension request must be signed by the payer or a person who is duly authorized to sign a return, statement or other document for the payer.
.14 Failure to properly complete and sign the Form 8809 may cause delays in processing the request or result in a denial. Carefully read and follow the instructions on the back of the Form 8809.
.15 Form 8809 may be obtained by calling 1-800-TAX-FORM (1- 800-829-3676). The form is also available on the IRS's Internet Web Site at www.irs.gov. A copy of the Form 8809 is also provided in the back of Publication 1220.
.16 Request an extension of time to furnish the statements to recipients of Forms 1098, 1099, 5498, W-2G, W-2 series, and 1042-S by submitting a letter to IRS/MCC at the address listed in .06 of this section. The letter should contain the following information:
(a) Payer name
(b) TIN
(c) Address
(d) Type of return
(e) Specify that the extension request is to provide statements
to recipients
(f) Reason for delay
(g) Signature of payer or person duly authorized.
Requests for an extension of time to furnish the statements to recipients for Forms 1098, 1099, 5498, W-2G, W-2 series, and 1042-S are not automatically approved; however, if approved, generally an extension will allow a maximum of 30 additional days from the due date to furnish the statements to the recipients. The request must be postmarked by the date on which the statements are due to the recipients.
Section 12. Processing of Information Returns Magnetically/Electronically
.01 All data received at IRS/MCC for processing will be given the same protection as individual income tax returns (Form 1040). IRS/MCC will process the data and determine if the records are formatted and coded according to this Revenue Procedure.
.02 If the data is formatted incorrectly, the magnetic media will be returned for replacement accompanied by a Media Tracking Slip (Form 9267). When media is returned, it is because IRS/MCC encountered errors (not limited to format) and was unable to process the media, therefore, requiring a replacement. Open all packages immediately, Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of replacement. See Part A, Sec. 2.03(a) for details.
.03 Magnetic media files must be corrected and returned with the Media Tracking Slip (Form 9267) to IRS/MCC within 45 days from the date of the letter IRS/MCC included with the returned files. Refer to Part C, Sec. 6, for procedures for correcting files submitted electronically. A penalty for failure to file correct information returns by the due date will be assessed if the files are not corrected and returned within the 45 days or if the incorrect files are returned by IRS/MCC for replacement more than two times. A penalty for intentional disregard of filing requirements will be assessed if a replacement file is not received. (For penalty information, refer to the Penalty section of the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G.")
.04 Sample records identifying errors encountered will be provided with the returned media. It is the responsibility of the transmitter to check the entire file for similar errors.
.05 The following definitions have been provided to help distinguish between a correction and a replacement:
- A correction is an information return submitted by the
transmitter to correct an information return that was
previously submitted to and processed by IRS/MCC, but
contained erroneous information.
* Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file.
- A replacement is an information return file that IRS/MCC has
returned to the transmitter due to errors encountered during
processing. After necessary changes have been made, the file
must be returned for processing along with the Media Tracking
Slip (Form 9267) which was included in the shipment from
IRS/MCC. (See Note 1).
* Note 1: Filers should never send anything to IRS/MCC marked "Replacement" unless IRS/MCC returned media to them.
* Note 2: Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC will no longer return problem media in need of replacement. Filers will continue to receive a tracking slip, listing and letter detailing the reason(s) their media could not be processed. Filers will be expected to send in replacement media within the prescribed time frame. This makes is imperative that filers maintain backup copies and/or recreate capabilities for their information return files.
.06 IRS/MCC will not return media after successful processing. Therefore, if the transmitter wants proof that IRS/MCC received a shipment, the transmitter should select a service with tracking capabilities or one that will provide proof of delivery. Do not use special shipping containers for transmitting data to IRS/MCC. Shipping containers will not be returned.
.07 IRS/MCC will work with filers as much as possible to assist with processing problems. If the filer is contacted by IRS/MCC, a prompt response is important. IRS/MCC may have information that the filer needs to correct his or her file.
.08 IRS/MCC contacts payers who have submitted payee data with missing TINs in an attempt to prevent errors that could result in penalties. Payers who submit data with missing TINs and have taken the required steps to obtain this information are encouraged to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact from IRS/MCC. This letter, however, will not prevent backup withholding notices (CP2100 or CP2100A Notices) or penalties for missing or incorrect TINs.
Section 13. Corrected Returns
.01 The magnetic media filing requirement of information returns of 250 or more applies separately to both original and corrected returns.
If a payer has 100 Forms 1099-A to be corrected,
E they can be filed on paper because they fall under
X the 250 threshold. However, if the payer has 300
A Forms 1099-B to be corrected, they must be filed
M magnetically or electronically because they meet
P the 250 threshold. If for some reason a payer cannot
L file the 300 corrections on magnetic media, to avoid
E penalties, a request for a waiver must be submitted
before filing on paper. If a waiver is approved for
original documents, any corrections for the same
type of return will be covered under this waiver.
.02 Corrections should be filed as soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of $50 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalty section of the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G.") However, if payers discover errors after August 1, they are still required to file corrections so they will not be subject to a penalty for intentional disregard of the filing requirements. Failure to correct information returns may result in penalties for failure to provide correct information. All fields must be completed with the correct information, not just the data fields needing correction. Submit corrections only for the returns filed in error, not the entire file. Furnish corrected statements to recipients as soon as possible.
.03 There are numerous types of errors, and in some cases, more than one transaction may be required to correct the initial error. If the original return was filed as an aggregate, the filers must consider this in filing corrected returns.
.04 Corrected returns may be included on the same medium as original returns; however, separate "A" Records are required. Corrected returns must be identified on the Form 4804 and the external media label by indicating "Correction." If filers discover that certain information returns were omitted on their original file, they must not code these documents as corrections. The file must be coded and submitted as originals.
.05 If a payer discovers errors for prior years that affect a large number of payees, in addition to sending IRS the corrected returns and notifying the payees, a letter containing the following information should be sent to IRS/MCC:
(a) Name and address of payer
(b) Type of error (please explain clearly)
(c) Tax year
(d) Payer TIN
(e) TCC
(f) Type of return
(g) Number of payees
This information will be forwarded to the appropriate office in an attempt to prevent erroneous notices from being sent to the payees. The correction must be submitted on an actual information return document or filed magnetically/electronically. Provide the correct tax year in Block 2 of the Form 4804 and on the external media label.
.06 Prior year data, original and corrected, must be filed according to the requirements of this Revenue Procedure. If submitting prior year corrections, use the record format for the current year and submit on separate media. However, use the actual year designation of the correction in Field Positions 2-5 of the "T", "A", and "B" Records. If filing electronically, a separate transmission must be made for each tax year.
.07 In general, filers should submit corrections for returns filed within the last 3 calendar years [4 years if the payment is a reportable payment subject to backup withholding under section 3406 of the Code and also for Form 1099-C, Cancellation of Debt].
.08 All paper returns, whether original or corrected, must be filed with the appropriate service center.
.09 Form 4804 and Form 4802 (if applicable), must be submitted with corrected files submitted magnetically or electronically.
.10 The "B" Record provides a 20-position field for the Payer's Account Number for the Payee. This number will help identify the appropriate incorrect return if more than one return is filed for a particular payee. Do not enter a TIN in this field. A payer's account number for the payee may be a checking account number, savings account number, serial number, or any other number assigned to the payee by the payer that will distinguish the specific account. This number should appear on the initial return and on the corrected return in order to identify and process the correction properly.
.11 The record sequence for filing corrections is the same as for original returns.
.12 Review the chart that follows. Errors normally fall under one of the two categories listed. Next to each type of error made is a list of instructions on how to file the corrected return.
Guidelines for Filing Corrected Returns
Magnetically/Electronically
Error Made on the Original Return How To File the Corrected Return
____________________________________________________________________
Two (2) separate transactions are required to make the following
corrections properly. Follow the directions for both Transactions 1
and 2. (See Note 1.)
1. Original return was filed Transaction 1: Identify
with one or more of the incorrect returns
following errors:
A. Prepare a new Form 4804/4802
that includes information
related to this new file.
(a) No payee TIN (SSN, ITIN, B. Mark "Correction" in
ATIN or EIN) Block 1 of Form 4804.
(b) Incorrect payee TIN C. Prepare a new file. The first
(c) Incorrect payee name record on the file will be
(d) Wrong type of return the Transmitter "T" Record.
indicator D. Make a separate "A" Record
for each type of return and
each payer being reported.
The information in the "A"
Record will be exactly the
same as it was in the
original submission with one
exception; the Correction
File Indicator (Field
Position 50) will be set to
"1".
E. The Payee "B" Records must
contain exactly the same
information as submitted
previously, except, insert a
Corrected Return Indicator
Code of "G" in Field Position
6 of the "B" Records, and for
all payment amounts, enter
"0" (zeros).
F. Corrected returns submitted
to IRS/MCC using "G" coded
"B" Records may be on the
same file as those returns
submitted with a "C" code;
however, separate "A" Records
are required.
G. Prepare a separate "C" Record
for each type of return and
each payer being reported.
H. Continue with Transaction 2
to complete the correction.
Transaction 2: Report the
correct information
Guidelines for Filing Corrected Returns
Magnetically/Electronically
Error Made on the Original Return How To File the Corrected Return
____________________________________________________________________
A. Make a separate "A" Record
for each type of return and
each payer being reported.
The Correction File Indicator
(Field Position 50), must be
set to "1" (one).
B. The Payee "B" Records must
show the correct information
as well as a Corrected Return
Indicator Code of "C" in
Field Position 6.
C. Corrected returns submitted
to IRS/MCC using "C" coded
"B" Records may be on the
same file as those returns
submitted with "G" codes;
however, separate "A" Records
are required.
D. Prepare a separate "C" Record
for each type of return and
each payer being reported.
E. The last record on the file
will be the End of
Transmission "F" Record.
F. Indicate "Correction" on the
external media label.
* Note 1: Payers who can show they have reasonable cause (defined in the regulations under section 6724 of the Internal Revenue Code) are not required to make corrections for returns filed with a missing or incorrect name and/or TIN. These payers should change their records in order to submit correct information in the future. Payers who cannot show reasonable cause are encouraged to make corrections for the current processing year by August 1 to reduce applicable penalties. Corrections filed by August 1 will reduce the $50 per return penalty for filing returns with missing or incorrect information to $30. The penalty is further reduced to $15 per return if the corrections are filed within 30 days of the due date. (For penalty information, refer to the Penalty section of the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G.") Corrections filed after August 1 will not reduce the penalty but will allow IRS to update the payee's records. The regulations for section 6724 are available in Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs. The publication may be obtained by calling 1-800-TAX-FORM (1-800- 829-3676) or from IRS's Internet Web Site at www.irs.gov.
One transaction is required to make the following corrections properly (See Note 2).
2. Original return was filed A. Prepare a new Form 4804/4802
one or more of the that includes with
following errors: information relating to this
new file.
(a) Incorrect payment amount B. Mark "Correction" in Block 1
codes in the Payer "A" of Form 4804.
Record C. Prepare a new file. The first
(b) Incorrect payment amount record on the file will be
in the Payee "B" Record the Transmitter "T" Record.
(c) Incorrect code in the Make a separate "A" Record
distribution code field D. for each type of return and
in the Payee "B" Record each payer being reported.
(d) Incorrect payee address Information in the "A"
(e) Incorrect Direct Sales Record may be the same as it
Indicator was in the original
submission. However, the
Correction File Indicator
(Field Position 50) must be
set to "1" (one).
E. The Payee "B" Records must
show the correct record
information as well as a
Corrected Return Indicator
Code of "G" in Field Position
6.
F. Corrected returns submitted
to IRS/MCC using "G" coded
"B" Records may be on the
same file as those returns
submitted without the "G"
coded "B" Records; however,
separate "A" Records are
required.
G. Prepare a separate "C" Record
for each type of return and
each payer being reported.
H. The last record on the file
will be the End of
Transmission "F" Record.
L. Indicate "Correction" on the
external media label.
* Note 2: If a filer is correcting the name and/or TIN in addition to any errors listed in item 2 of the chart, two transactions will be required. If a filer is reporting "G" coded, "C" coded, and/or "Non-coded" (original) returns on the same media, each category must be reported under separate "A" Records.
Section 14. Taxpayer Identification Number (TIN)
.01 Section 6109 of the Internal Revenue Code requires a person to furnish his/her TIN to the person obligated to file the information return.
.02 The payees' TIN and name combination are used to associate information returns reported to IRS/MCC with corresponding information on payees' tax returns. It is imperative that correct Taxpayer Identification Numbers (TINs) for payees be provided to IRS/MCC. Do not enter hyphens or alpha characters. Entering all zeros, ones, twos, etc., will have the effect of an incorrect TIN.
.03 The payer and payee names with associated TINs should be consistent with the names and TINs used on other tax returns. Also, the name and TIN provided must belong to the owner of the account. If the account is recorded in more than one name, furnish the name and TIN of one of the owners of the account. The TIN provided must be associated with the name of the payee provided in the first name line of the "B" Record. For individuals, the payee TIN is generally the payee's Social Security Number (SSN). For other entities, the payee TIN is the payee's Employer Identification Number (EIN). The payee TIN may also refer to an Individual Taxpayer Identification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN). For sole proprietors, the payee TIN may be either an SSN or EIN but the sole proprietor's name (not the business name) must be used on the first name line and the SSN is preferred.
.04 Failure to provide the correct name and corresponding TIN could result in a penalty and/or backup withholding notice (sometimes referred to as a "B" Notice).
.05 The following charts will help payers determine the TIN to be furnished to IRS/MCC for those persons for whom they are reporting information (payees).
Chart 1. Guidelines for Social Security Numbers
In the Taxpayer
Identification
Number Field of In the First Payee
the Payee "B" Name Line of the
For this type of Record, enter the Payee "B" Record,
account-- SSN of-- enter the name of-
____________________________________________________________________
1. Individual The individual The individual
2. Joint account (Two The actual owner of the The individual
or more individuals, account or, if combined whose SSN is
including husband and funds, wife) the first entered
individual on the
account
3. Custodian account The minor The minor
of a minor (Uniform
Gift, or Transfers,
to Minors Act)
4. The usual The grantor-trustee The grantor-
revocable savings trustee
trust account
(grantor is also
trustee)
5. A so-called trust The actual owner The actual owner
account that is not
a legal or valid
trust under state
law
6. Sole The owner The owner, not the
proprietorship (An SSN or EIN) business name (The
filer may enter
the business name
on the second name
line.)
Chart 2. Guidelines for Employer Identification Numbers
In the Taxpayer
Identification
Number Field of In the First Payee
the Payee "B" Name Line of the
For this type Record, enter the Payee "B" Record,
of account- EIN of- enter the name of-
____________________________________________________________________
1. A valid trust, The legal entity 1 The legal trust,
estate, or pension estate, or pension
trust trust
2. Corporate The corporation The corporation
3. Association, club, The organization The organization
religious,
charitable,
educational, or
other tax-exempt
organization
4. Partnership The partnership The partnership
account held in
the name of the
business
5. A broker or The broker or The broker or
registered nominee/ nominee/middleman nominee/middleman
middleman
6. Account with The public entity The public entity
Department of
Agriculture in the
name of a public
entity (such as a
state or local
government, school
district, or
prison) that
receives
agricultural
program payments
7. Sole proprietor- The business The owner, not the
ship (An EIN or SSN) business name (The
filer may enter
the business name
on the second name
line.)
1 Do not furnish the identification number of the personal
representative or trustee unless the name of the representative or
trustee is used in the account title.
Section 15. Effect on Paper Returns and Statements to Recipients
.01 Magnetic/electronic reporting of information returns eliminates the need to submit paper documents to the IRS. CAUTION: Do not send Copy A of the paper forms to IRS/MCC for any forms filed on magnetic media or electronically. This will result in duplicate filing; therefore, erroneous notices could be generated.
.02 Payers are responsible for providing statements to the payees as outlined in the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G." Refer to those instructions for filing information returns on paper with the IRS and furnishing statements to recipients.
.03 Statements to recipients should be clear and legible. If the official IRS form is not used, the filer must adhere to the specifications and guidelines in Publication 1179, "Rules and Specifications for Private Printing of Substitute Forms 1096, 1098, 1099, 5498, and W-2G."
Section 16. Combined Federal/State Filing Program
.01 The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer, IRS/MCC will forward this information to participating states free of charge for approved filers. Separate reporting to those states is not necessary. The following information returns may be filed under the Combined Federal/State Filing Program:
Form 1099-DIV Dividends and Distributions
Form 1099-G Certain Government and Qualified State
Tuition Program Payments
Form 1099-INT Interest Income
Form 1099-MISC Miscellaneous Income
Form 1099-OID Original Issue Discount
Form 1099-PATR Taxable Distributions Received From
Cooperatives
Form 1099-R Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans,
IRAs, Insurance Contracts, etc.
Form 5498 IRA Contribution Information
The following information returns may not be filed under this program:
Form 1098 Mortgage Interest Statement
Form 1098-E Student Loan Interest Statement
Form 1098-T Tuition Payments Statement
Form 1099-A Acquisition or Abandonment of Secured
Property
Form 1099-B Proceeds From Broker and Barter
Exchange Transactions
Form 1099-C Cancellation of Debt
Form 1099-LTC Long-Term Care and Accelerated Death
Benefits
Form 1099-MSA Distributions From an MSA or
Medicare+Choice MSA
Form 1099-S Proceeds From Real Estate Transactions
Form 5498-MSA MSA or Medicare+Choice MSA Information
Form W-2G Certain Gambling Winnings
.02 To request approval to participate, a magnetic media test file coded for this program must be submitted to IRS/MCC between November 1, 2000, and December 15, 2000. Electronic test files coded for this program must be submitted between November 1, 2000, and February 15, 2001.
.03 Attach a letter to the Form 4804 submitted with the test file to indicate a desire to participate in the Combined Federal/State Filing Program.
.04 A test file is only required for the first year. Each record, both in the test and the actual data file, must conform to this Revenue Procedure.
.05 If the test file is acceptable, IRS/MCC will send the filer an approval letter, and a Form 6847, Consent for Internal Revenue Service to Release Tax Information, which the payer must complete, sign, and return to IRS/MCC before any tax information can be released to the state. Filers must write their TCC on Form 6847.
.06 If the test file is not acceptable, IRS/MCC will return the media with a letter indicating the problems. The new test file must be returned to IRS/MCC no later than December 15 or February 15 for electronically filed test.
.07 A separate Form 6847 is required for each payer. A transmitter may not combine payers on one Form 6847 even if acting as Attorney-in-Fact for several payers. Form 6847 may be computer- generated as long as it includes all information that is on the original form or it may be photocopied. If the Form 6847 is signed by an Attorney-in-Fact, the written consent from the payer must clearly indicate that the Attorney-in-Fact is empowered to authorize release of the information.
.08 Only code the records for participating states and for those payers who have submitted Form 6847.
.09 Some participating states require separate notification that the payer is filing in this manner. Since IRS/MCC acts as a forwarding agent only, it is the payer's responsibility to contact the appropriate states for further information.
.10 All corrections properly coded for the Combined Federal/State Filing Program will be forwarded to the participating states.
.11 Participating states and corresponding valid state codes are listed in Table 1 of this section. The appropriate state code must be entered for those documents that meet the state filing requirements; do not use state abbreviations.
.12 To simplify filing, some of the participating states have provided their information return reporting requirements (see Table 2). Each state's filing requirements are subject to change by the state. It is the payer's responsibility to contact the participating states to verify the criteria provided in this table.
.13 Upon submission of the actual files, the transmitter must be sure of the following:
(a) All records should be coded exactly as required by this
Revenue Procedure.
(b) The "C" Record must be followed by a State Totals "K"
Record for each state being reported.
(c) Payment amount totals and the valid participating state
code must be included in the State Totals "K" Record.
(d) The last "K" Record must be followed by an "A" Record or an
End of Transmission "F" Record (if this is the last record
of the entire file).
Table 1. Participating States and Their Codes
State Code
______________________________
Alabama 01
Arizona 04
Arkansas 05
California 06
Delaware 10
District of Columbia 11
Georgia 13
Hawaii 15
Idaho 16
Indiana 18
Iowa 19
Kansas 20
Maine 23
Massachusetts 25
Minnesota 27
Mississippi 28
Missouri 29
Montana 30
New Jersey 34
New Mexico 35
North Dakota 38
South Carolina 45
Tennessee 47
Wisconsin 55
Table 2. Dollar Criteria for State Reporting
1099- 1099- 1099-
STATE DIV G INT
____________________________________________________________________
Alabama $1500 $ NR $1500
Arkansas 100 2500 100
District of
Columbia /b/ 600 600 600
Hawaii 10 /a/ 10
Idaho NR NR NR
Iowa 10 10 10
Minnesota 10 10 10
Mississippi 600 600 600
Missouri NR NR NR
Montana 10 10 10
New Jersey 1000 1000 1000
Tennessee 100 NR 100
Wisconsin NR NR NR
1099- 1099- 1099-
STATE MISC OID PATR
____________________________________________________________________
Alabama $1500 $1500 $1500
Arkansas 2500 2500 2500
District of
Columbia /b/ 600 600 600
Hawaii 600 10 10
Idaho 600 NR NR
Iowa 600 10 10
Minnesota 600 10 10
Mississippi 600 600 600
Missouri 1200 /c/ NR NR
Montana 600 10 10
New Jersey 1000 1000 1000
Tennessee NR NR NR
Wisconsin 600 NR NR
1099-
STATE R 5498
__________________________________________
Alabama $1500 NR
Arkansas 2500 /a/
District of
Columbia /b/ 600 NR
Hawaii 600 /a/
Idaho /a/ /a/
Iowa 10 /a/
Minnesota 600 /a/
Mississippi 600 NR
Missouri NR NR
Montana 600 /a/
New Jersey 1000 NR
Tennessee NR NR
Wisconsin 600 NR
The preceding list is for information purposes only. The state filing requirements are subject to change by the states. For complete information on state filing requirements, contact the appropriate state tax agencies.
Filing requirements for states in TABLE 1 not shown in TABLE 2 are the same as the federal requirement. NR = No filing requirement.
Footnotes: /a/ All amounts are to be reported.
/b/ Amounts are for aggregates of several types of income from the same payer.
/c/ Missouri would prefer those returns filed with respect to non Missouri residents to be sent directly to its state agency.
Section 17. Definition of Terms
Element Description
____________________________________________________________________
Asynchronous Protocols This type of data transmission
is most often used by
microcomputers, PCs and some
minicomputers. Asynchronous
transmissions transfer data at
arbitrary time intervals using
the start-stop method. Each
character transmitted has its
own start bit and stop bit.
ATIN A temporary taxpayer
identification number assigned
to a child who has been placed
by an authorized placement
agency in the household of a
prospective adoptive parent
prior to adoption. When the
adoption becomes final, the
adoptive parent must apply for a
social security number for the
child.
b Denotes a blank position. Enter
blank(s) when this symbol is
used (do not enter the letter
"b"). This appears in numerous
areas throughout the record
descriptions.
Correction A correction is an information
return submitted by the
transmitter to correct an
information return that was
previously submitted to and
processed by IRS/MCC, but
contained erroneous information.
* Note: A correction should not be confused with a replacement.
Only media returned to the filer by IRS/MCC due to processing
problems should be marked replacement.
CUSIP Number A number developed by the
Committee on Uniform Security
Identification Procedures to
serve as a common denominator in
communications among users for
security transactions and
security information.
Employer Identification A nine-digit number assigned by
Number (EIN) IRS for Federal tax reporting
purposes.
Electronic Filing Submission of information
returns using switched
telecommunications network
circuits. These transmissions
use modems, dial-up phone lines,
and asynchronous protocols. See
Parts A and C of this
publication for specific
information on electronic
filing.
File For purposes of this Revenue
Procedure, a file consists of
one Transmitter "T" Record at
the beginning of the file,
followed by a Payer "A" Record,
Payee "B" Records, and an End of
Payer "C" Record after each set
of "B" Records. The last record
on the file will be the End of
Transmission "F" Record. Nothing
should be reported after the End
of Transmission "F" Record. A
file format diagram is located
at the end of Part E,
Miscellaneous Information just
before the mail labels.
Filer Person (may be payer and/or
transmitter) submitting
information returns to IRS.
Filing Year The actual year in which the
information returns are being
submitted to IRS.
Golden Parachute Payment A payment made by a corporation
to a certain officer,
shareholder, or highly
compensated individual when a
change in the ownership or
control of the corporation
occurs or when a change in the
ownership of a substantial part
of the corporate assets occurs.
Incorrect Taxpayer A TIN may be incorrect for
Identification Number several reasons:
(Incorrect TIN) (a) The payee provided a wrong
number or name (e.g., the payee
is listed as the only owner of
an account but provided someone
else's TIN).
(b) A processing error (e.g.,
the number or name was typed
incorrectly).
(c) The payee's status changed
(e.g., a payee name change was
not reported to the IRS or SSA).
Individual Taxpayer A nine-digit number issued by
Identification Number (ITIN) IRS to individuals who are
required to have a U.S. taxpayer
identification number but are
not eligible to obtain a social
security number (SSN).
Information Return The vehicle for submitting
required information about
another person to IRS.
Information returns are filed by
financial institutions and by
others who make certain types of
payments as part of their trade
or business. The information
required to be reported on an
information return includes
interest, dividends, pensions,
nonemployee compensation for
personal services, stock
transactions, sales of real
estate, mortgage interest, and
other types of information. For
this Revenue Procedure, an
information return is a Form
1098, 1098-E, 1098-T, 1099-A,
1099-B, 1099-C, 1099-DIV, 1099-
G, 1099-INT, 1099-LTC, 1099-
MISC, 1099-MSA, 1099-OID, 1099-
PATR, 1099-R, 1099-S, 5498,
5498-MSA or W-2G.
ISDN -- Integrated Services ISDN's basic service is Basic
Digital Network Rate Interface (BRI) which is
made up of two 64Kbps B channels
and one 16Kbps D Channel. If
both channels are combined into
one, called bonding, the total
data rate becomes 128KPBS and is
4 1/2 times the bandwidth of a
28.8 modem.
Magnetic Media For this Revenue Procedure, the
term "magnetic media" refers to
1/2-inch magnetic tape; IBM
3480/3490/3490E or AS400
compatible tape cartridge; 8mm,
4mm, and QIC (Quarter Inch
Cartridge) cartridge or 31/2-
inch diskette.
Media Tracking Slip Form 9267 accompanies media that
(Form 9267) IRS/MCC has returned to the
filer for replacement due to
incorrect format or errors
encountered when trying to
process the media. This must be
returned with the replacement
file.
Missing Taxpayer The payee TIN on an information
Identification Number return is missing if:
(a) there is no entry in the TIN
field, (Missing TIN)
(b) includes one or more alpha
characters (a character or
symbol other than an Arabic
number) as one of the nine
digits, OR
(c) payee TIN has less than nine
digits.
PS 58 Costs The current cost of life
insurance under a qualified plan
taxable under section 72(m) and
Regulations section 1.72-16(b).
(See Part B, Sec. 10(14) Payee
"B" Record, Distribution Code,
Category of Distribution, Code
9.)
Payee Person or organization receiving
payments from the payer, or for
whom an information return must
be filed. The payee also
includes a student (Form 1098-
T), borrower (Forms 1098, 1098-
E, and 1099-A), a debtor (Form
1099-C), a policy-holder or
insured (Form 1099-LTC), any IRA
plan participant (Form 5498) or
MSA or Medicare+Choice MSA
participant (Form 5498-MSA), and
a gambling winner (Form W-2G).
For Form 1099-S, the payee is
the seller or other transferor.
Payer Includes the person making
payments, a recipient of
mortgage or student loan
interest payments, an
educational institution, a
broker, a person reporting a
real estate transaction, a
barter exchange, a creditor, a
trustee or issuer of any IRA or
MSA plan, and a lender who
acquires an interest in secured
property or who has reason to
know that the property has been
abandoned. The payer will be
held responsible for the
completeness, accuracy, and
timely submission of
magnetic/electronic files.
* Note: For Form 1098-T, the eligible educational institution that
received qualified tuition and related expenses is considered the
payer.
Replacement A replacement is an information
return file that IRS/MCC has
returned to the transmitter due
to errors encountered during
processing.
* Note 1: Filers should never submit media to IRS/MCC marked
"Replacement" unless IRS/MCC returned media to the filers. When
sending "Replacement" media, be sure to include the Media Tracking
Slip (Form 9267) which will accompany media returned by IRS/MCC.
Media that has been incorrectly marked as Replacement may result in
duplicate filing.
* Note 2: Beginning in calendar year 2002 for Tax Year 2001, IRS/MCC
will no longer return problem media in need of replacement.
Service Bureau Person or organization with whom
the payer has a contract to
prepare and/or submit
information return files to
IRS/MCC. A parent company
submitting data for a subsidiary
is not considered a service
bureau.
Social Security Number A nine-digit number assigned by
(SSN) SSA to an individual for wage
and tax reporting purposes.
Special Character Any character that is not a
numeric, an alpha, or a blank.
SSA Social Security Administration.
Taxpayer Identification Refers to either an Employer
Number (TIN) Identification Number (EIN)
Social Security Number (SSN),
Individual Taxpayer
Identification Number (ITIN), or
Adoption Taxpayer Identification
Number (ATIN).
Tax Year Generally, the year in which
payments were made by a payer to
a payee.
Transfer Agent The transfer agent, or paying
agent, is the entity who has
been contracted or authorized by
the payer to perform the
services of paying and reporting
backup withholding (Form 945).
Transmitter Refers to the person or
organization submitting file(s)
magnetically/electronically. The
transmitter may be the payer or
agent of the payer.
Transmitter Control Code A five character alpha/numeric
(TCC) number assigned by IRS/MCC to
the transmitter prior to actual
filing magnetically or
electronically. This number is
inserted in the Transmitter "T"
Record of the file and must be
present before the file can be
processed. An application Form
4419 must be filed with IRS/MCC
to receive this number.
Vendor Vendors include service bureaus
that produce information return
files on the prescribed types of
magnetic media or via electronic
filing for payers. Vendors also
include companies who provide
software for payers who wish to
produce their own media or
electronic files.
Section 18. State Abbreviations
.01 The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields. This table provides state and territory abbreviations only, and does not represent those states participating in the Combined Federal/State Filing Program.
State Code
______________________________
Alabama AL
Alaska AK
American Samoa AS
Arizona AZ
Arkansas AR
California CA
Colorado CO
Connecticut CT
Delaware DE
District of Columbia DC
Federated States of
Micronesia FM
Florida FL
Georgia GA
Guam GU
Hawaii HI
Idaho ID
Illinois IL
Indiana IN
Iowa IA
Kansas KS
Kentucky KY
Louisiana LA
Maine ME
Marshall Islands MH
Maryland MD
Massachusetts MA
Michigan MI
Minnesota MN
Mississippi MS
Missouri MO
Montana MT
Nebraska NE
Nevada NV
New Hampshire NH
New Jersey NJ
New Mexico NM
New York NY
North Carolina NC
North Dakota ND
Northern Mariana Islands MP
Ohio OH
Oklahoma OK
Oregon OR
Pennsylvania PA
Puerto Rico PR
Rhode Island RI
South Carolina SC
South Dakota SD
Tennessee TN
Texas TX
Utah UT
Vermont VT
Virginia VA
(U.S.) Virgin Islands VI
Washington WA
West Virginia WV
Wisconsin WI
Wyorning WY
.02 Filers must adhere to the city, state, and ZIP Code format for U. S. addresses in the "B" Record. This also includes American Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the U. S. Virgin Islands.
.03 For foreign country addresses, filers may use a 51 position free format which should include city, province or state, postal code, and name of country in this order. This is allowable only if a "1" (one) appears in the Foreign Country Indicator, Field Position 247 of the "B" Record.
.04 When reporting APO/FPO addresses use the following format:
EXAMPLE:
Payee Name PVT Willard J. Doe
Mailing Address Company F, PSC Box 100
167 Infantry REGT
Payee City APO (or FPO)
Payee State AE, AA, or AP /*/
Payee ZIP Code 098010100
/*/ AE is the designation for ZIPs beginning with 090-098, AA
for ZIP 340, and AP for ZIPs 962-966.
Section 19. Major Problems Encountered
IRS/MCC encourages filers to verify the format and content of each type of record to ensure the accuracy of the data. This may eliminate the need for IRS/MCC to return files for replacement. This may be important for those payers who have either had their files prepared by a service bureau or who have purchased preprogrammed software packages.
Filers who engage a service bureau to prepare media on their behalf should be careful not to report duplicate data which may generate penalty notices.
The Major Problems Encountered lists some of the most frequently encountered problems with magnetic/electronic files submitted to IRS/MCC. These problems may result in media being returned for replacement. Some of the problems resulted from not referring to this publication for instructions.
1. Incorrect Format
READ the Publication 1220 carefully.
- No Transmitter "T" Record -- These files began with a Payer
"A" Record. All files must begin with a Transmitter "T"
Record.
- Incorrect year format -- Data fields having the
year/month/day are 8 characters (YYYYMMDD). Also, if the
month and/or day is one position, i.e., January through
September or 1 through 9 for the day of the month, precede
the month and/or day with a zero. All date fields are
numeric, therefore, blanks, alphas, or special characters are
not acceptable.
EXAMPLE: January 2, 2000 (20000102)
- Invalid record length -- Records not 750 Positions in length.
- Multiple Files on diskettes -- Filers sending multiple files
on diskettes. Please refer to Part B, Section 5. A file
consists of one Transmitter "T" Record followed by a Payer
"A" Record, Payee "B" Records, End of Payer "C" Record, State
Totals "K" Record (if applicable for CF/SF Program), and the
End of Transmission "F" Record. A file can contain multiple
Payer "A" Records, but, only one Transmitter "T" Record. A
file format diagram is located at the end of Part E,
Miscellaneous Information just before the mail labels.
IRS/MCC continues to receive prior year data in prior year format instead of current year format. Never send prior year data in prior year format. Be sure to use the current Revenue Procedure (Publication 1220) for formatting data for prior years.
2. No Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically
Each shipment of media sent to IRS/MCC must include a Form 4804. More than one type of media may be sent in the same shipment, (i.e., a tape, a diskette, or a tape cartridge) but must have a separate Form 4804 to accompany each type of media. In the following example, three separate Forms 4804 would be required in the total shipment. However, multiples of one type of media (i.e., 6 diskettes) may be covered by one Form 4804. For electronically transmitted information returns, the Form 4804 must be post-marked by the due date of the return. Often, electronic files are transmitted and no Form 4804 is sent to MCC.
EXAMPLE:
A & B Company sends in one shipment of the following magnetic media:
1 Magnetic Tape = 1 Form 4804
2 Diskettes = 1 Form 4804 covers both diskettes
3 Tape Cartridges = 1 Form 4804 covers all three
cartridges
Total Number of Forms 4804 for the above shipment = 3 Forms 4804
3. Discrepancy Between IRS/MCC Totals and Totals in Payer "C" Records
The "C" Record is a summary record for a type of return for a given payer as reported in the "B" Records. IRS balances the total number of payees and payment amounts and compares them with totals in the "C" Records. Filers should verify the accuracy of the records because imbalances may necessitate return of files for replacement.
4. The Payment Amount Fields in the "B" Record Do Not Correspond to the Amount Codes in the "A" Record
If codes 2, 4, and 7 appear in the Amount Codes Field of the "A" Record, then the "B" Record must show payment amounts in only Payment Amount Fields 2, 4, and 7, right justified and unused positions must be zero (0) filled.
EXAMPLE: "A" RECORD 247 bbbbbbbbb ("b" denotes a bank)
(Pos. 28-39)
"B" RECORD 000000867599---(Payment Amount 2)
(Pos. 67-78)
000000709097---(Payment Amount 4)
(Pos. 91-102)
000000044985---(Payment Amount 7)
(Pos. 127-138)
5. Blanks or Invalid Characters Appear in Payment Amount Fields in the "B" Record
Money amounts must be right-justified and zero (0) filled. Do not use blanks.
6. Incorrect TIN in Payer "A" Record
The Payer's TIN reported in positions 12-20 of the "A" Record must be nine numeric characters (no alphas or special characters) in order for IRS/MCC to process the media. The TIN provided in the "A" Record must correspond with the name provided in the first payer name line.
7. Incorrect Tax Year in the Transmitter "T" Record, Payer "A" Record and the Payee "B" Record
The tax year in the transmitter, payer and payee records should reflect the year of the information being reported. Filers need to check their files to ensure this information is correct.
8. Incorrect Reporting of Form W-2 Information to IRS
Form W-2 information is submitted to SSA, and not to IRS/MCC. SSA has its own magnetic media reporting program and specifications for wage information, and the media containing Forms W-2 is submitted to SSA. Any media received at IRS/MCC that contains Form W-2 information will be forwarded to SSA. The filer will be notified of this action by letter. To inquire about filing Form W-2 information magnetically, call 1-800-SSA-6270.
9. Excessive Withholding Credits
Generally, for most information returns, other than Forms 1099-MISC, 1099-R, and W-2G, Federal withholding amounts should not exceed 31 percent (backup withholding rate) of the income reported. Validate the total reported in the withholding field against the total income reported.
10. Incorrect Format for TINs in the Payee "B" Record
A check of "B" records should be made to ensure the Taxpayer Identification Numbers (TINs) are formatted correctly. There should be nine numerics, no alphas, hyphens, commas, or blanks. Incorrect formatting of TINs may result in a penalty.
IRS/MCC contacts filers who have submitted payee data with missing TINs in an attempt to prevent errors that could result in penalties. Payers/transmitters who submit data with missing TINs, and have taken the required steps to obtain this information are encouraged to attach a letter of explanation to the required Form 4804. This will prevent unnecessary contact from IRS/MCC. This letter, however, will not prevent backup withholding notices (CP2100 and CP2100A Notices) or penalties for missing or incorrect TINs. For penalty information, refer to the Penalty section of the 2000 "General Instructions for Forms 1099, 1098, 5498, and W-2G."
11. Distribution Codes for Form 1099-R Reported Incorrectly
Distribution codes for Form 1099-R are being reported incorrectly or not being reported. See valid distribution codes for Form 1099-R in the Payee "B" Record Layout, Field Positions 545-546.
12. Incorrect Record Totals Listed on Form 4804
The Combined Total Payee Records listed on the Form 4804 (Block 9) are used in the verification process of information returns. The figure in this block should be the total number of Payee "B" Records contained on the media submitted with the Form 4804. The figures on the Form 4804 are compared against the total number of Payee "B" Records processed on the media. Imbalances may necessitate the return of the files for replacement.
13. Invalid Use of IRA/SEP/SIMPLE Indicator (Form 1099-R)
The IRA/SEP/SIMPLE indicator for Form 1099-R should be used for the reporting of a distribution from a traditional IRA/SEP/SIMPLE or a Roth conversion. It may be used at your option for a distribution from a Roth or Education IRA or for an IRA recharacterization. The total amount distributed from a traditional IRA/SEP/SIMPLE distribution or Roth conversion should be reported in Payment Amount Field A as well as Payment Amount Field 1.
14. Failure To Identify the Rollover Contributions and/or Fair Market Value of the Account for Form 5498.
Rollover contributions (Amount Code 2 of the "A" Record) and/or fair market value of the account (Amount Code 4 of the "A" Record) for Form 5498 must be identified as an IRA (position 547 of the "B" Record), SEP (position 548 of the "B" Record), SIMPLE (position 549 of the "B" Record), Roth IRA (position 550 of the "B" Record), Recharacterization (position 551 of the "B" Record), or Education IRA (position 552 of the "B" Record).
15. Media Received Without Data
Transmitters/filers should verify the presence of Form 1099 information returns on the media before sending the shipment to IRS/MCC.
Part B. Magnetic Media Specifications
Section 1. General
.01 The specifications contained in this part of the Revenue Procedure define the required format and contents of the records to be included in the magnetic media/electronic file.
.02 A provision is made in the "B" Records for entries which are optional. If the field is not utilized, enter blanks to maintain a fixed record length of 750 positions. Each field description explains the intended use of specific field positions.
.03 Transmitters should be consistent in the use of recording codes and density on files. If the media does not meet these specifications, it will be returned to the transmitter for replacement. Filers are encouraged to submit a test prior to submitting the actual file. Contact IRS/MCC for further information at 304-263-8700.
Section 2. Tape Specifications
.01 IRS/MCC can process most magnetic tape files if the following specifications are followed:
(a) 9 track EBCDIC (Extended Binary Coded Decimal Interchange
Code) with:
(1) Odd parity.
(2) A density of 1600 or 6250 BPI.
(3) If transmitters use UNISYS Series 1100, they must
submit an interchange tape.
(b) 9 track ASCII (American Standard Coded Information
Interchange) with:
(1) Odd parity.
(2) A density of 1600 or 6250 BPI.
Transmitters should be consistent in the use of recording codes and density on files.
.02 All compatible tape files must have the following characteristics: Type of tape -1/2-inch (12.7 mm) wide, computer- grade magnetic tape on reels of up to 2,400 feet (731.52 m) within the following specifications:
(a) Tape thickness: 1.0 or 1.5 mils and
(b) Reel diameter: 10 1/2-inch (26.67 cm), 8 1/2-inch (21.59
cm), 7-inch (17.78 cm), or 6-inch.
.03 The tape records defined in this Revenue Procedure may be blocked subject to the following:
(a) A block must not exceed 32,250 tape positions.
(b) If the use of blocked records would result in a short
block, all remaining positions of the block must be filled
with 9s; however, the last block of the file may be filled
with 9s or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be
blocked or unblocked. A record may not contain any control
fields or block descriptor fields which describe the length
of the block or the logical records within the block. The
number of logical records within a block (the blocking
factor) must be constant in every block with the exception
of the last block which may be shorter (see item (b)
above). The block length must be evenly divisible by 750.
(d) Records may not span blocks.
.04 Labeled or unlabeled tapes may be submitted.
.05 For the purposes of this Revenue Procedure the following must be used:
Tape Mark:
(a) Signifies the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111 (8421).
(c) May follow the header label and precede and/or follow the
trailer label.
.06 IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
Section 3. Tape Cartridge Specifications
.01 In most instances, IRS/MCC can process tape cartridges that meet the following specifications:
(a) Must be IBM 3480, 3490, 3490E, or AS400 compatible.
(b) Must meet American National Standard Institute (ANSI)
standards, and have the following characteristics:
(1) Tape cartridges will be 1/2-inch tape contained in
plastic cartridges which are approximately 4-inches by
5-inches by 1-inch in dimension.
(2) Magnetic tape will be chromium dioxide particle based
1/2-inch tape.
(3) Cartridges must be 18-track or 36-track parallel (See
Note).
(4) Cartridges will contain 37,871 CPI or 75,742 CPI
(characters per inch).
(5) Mode will be full function.
(6) The data may be compressed using EDRC (Memorex) or
IDRC (IBM) compression.
(7) Either EBCDIC (Extended Binary Coded Decimal
Interchange Code) or ASCII (American Standard Coded
Information Interchange) may be used.
.02 The tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
(a) A block must not exceed 32,250 tape positions.
(b) If the use of blocked records would result in a short
block, all remaining positions of the block must be filled
with 9s; however, the last block of the file may be filled
with 9s or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be
blocked or unblocked. A record may not contain any control
fields or block descriptor fields which describe the length
of the block or the logical records within the block. The
number of logical records within a block (the blocking
factor) must be constant in every block with the exception
of the last block which may be shorter (see item (b)
above). The block length must be evenly divisible by 750.
(d) Records may not span blocks.
.03 Tape cartridges may be labeled or unlabeled.
.04 For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
(a) Signifies the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111 (8421).
(c) May follow the header label and precede and/or follow the
trailer label.
* Note: Filers should indicate on the external media label and transmittal Form 4804 whether the cartridge is 18-track or 36-track.
Section 4. 8mm, 4mm, and Quarter-Inch Cartridge Specifications
.01 In most instances, IRS/MCC can process 8mm tape cartridges that meet the following specifications:
(a) Must meet American National Standard Institute (ANSI)
standards, and have the following characteristics:
(1) Created from an AS400 operating system only.
(2) 8mm (.315-inch) tape cartridges will be 2 1/2-inch by
3 3/4-inch.
(3) The 8mm tape cartridges must meet the following
specifications:
Tracks Density Capacity
1 20 (43245 BPI) 2.3 Gb
1 21 (45434 BPI) 5 Gb
(4) Mode will be full function.
(5) Compressed data is not acceptable.
(6) Either EBCDIC (Extended Binary Coded Decimal
Interchange Code) or ASCII (American Standard Coded
Information Interchange) may be used. However, IRS/MCC
encourages the use of EBCDIC. This information must
appear on the external media label affixed to the
cartridge.
(7) A file may consist of more than one cartridge;
however, no more than 250,000 documents may be
transmitted per file or per cartridge. The filename,
for example, IRSTAX, will contain a three digit
extension. The extension will indicate the sequence of
the cartridge within the file (e.g., 1 of 3, 2 of 3,
and 3 of 3 will appear in the header label as
IRSTAX.001, IRSTAX.002, and IRSTAX.003 on each
cartridge of the file). The Transmitter "T" Record
must only appear on the first cartridge. The End of
Transmission "F" Record should be placed only on the
last cartridge for files containing multiple
cartridges.
.02 The 8mm (.315-inch) tape cartridge records defined in this Revenue Procedure may be blocked subject to the following:
(a) A block must not exceed 32,250 tape positions.
(b) If the use of blocked records would result in a short
block, all remaining positions of the block must be filled
with 9s; however, the last block of the file may be filled
with 9s or truncated. Do not pad a block with blanks.
(c) All records, except the header and trailer labels, may be
blocked or unblocked. A record may not contain any control
fields or block descriptor fields which describe the length
of the block or the logical records within the block. The
number of logical records within a block (the blocking
factor) must be constant in every block with the exception
of the last block which may be shorter (see item (b)
above). The block length must be evenly divisible by 750.
(d) Various COPY commands have been successful; however, the
SAVE OBJECT COMMAND is not acceptable.
(e) Extraneous data following the "F" Record will result in
media being returned for replacement.
(f) Records may not span blocks.
(g) No more than 250,000 documents per cartridge and per file.
.03 For faster processing, IRS/MCC encourages transmitters to use header labeled cartridges. IRSTAX may be used as a suggested filename.
.04 For the purposes of this Revenue Procedure, the following must be used:
Tape Mark:
(a) Signifies the physical end of the recording on tape.
(b) For even parity, use BCD configuration 001111 (8421).
(c) May follow the header label and precede and/or follow the
trailer label.
.05 If extraneous data follows the End of Transmission "F" Record, the file will be returned for replacement. Therefore, IRS/MCC encourages transmitters to use blank tape cartridges, rather than cartridges previously used, in the preparation of data when submitting information returns.
.06 IRS/MCC can only read one data file on a tape. A data file is a group of records which may or may not begin with a tapemark, but must end with a trailer label. Any data beyond the trailer label cannot be read by IRS programs.
.07 4mm (.157-inch) cassettes are now acceptable with the following specifications:
(a) 4 mm cassettes will be 2 1/4-inch by 3-inch.
(b) The tracks are 1 (one).
(c) The density is 19 (61000 BPI).
(d) The typical capacity is DDS (DAT data storage) at 1.3 Gb
(60 meter) or 2 Gb (90 meter), or DDS-2 at 4Gb (120 meter).
(e) The general specifications for 8mm cartridges also apply to
the 4 mm cassettes.
.08 Various Quarter-Inch Cartridges (QIC) (1/4-inch) are also acceptable.
(a) QIC cartridges will be 4" by 6".
(b) QIC cartridges must meet the following specifications:
Size Tracks Density Capacity
QIC-24 8/9 5 (8000 BPI) 45Mb or 60Mb
QIC-120 15 15 (10000 BPI) 120Mb or 200Mb
QIC-150 18 16 (10000 BPI) 150Mb or 250 Mb
QIC-525 26 17 (16000 BPI) 525Mb
QIC-1000 30 21 (36000 BPI) 1Gb
QIC-2Gb 42 34 (40640 BPI) 2Gb
(c) The general specifications that apply to 8mm cartridges
also apply to QIC cartridges.
* Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
Section 5. 3 1/2-Inch Diskette Specifications
IRS/MCC has discontinued processing 5 1/4-inch diskettes. Filers must use other methods by which to submit information returns magnetically/electronically.
.01 To be compatible, a diskette file must meet the following specifications:
(a) 3 1/2-inches in diameter.
(b) Data must be recorded in standard ASCII code.
(c) Records must be a fixed length of 750 bytes per record.
(d) Delimiter character commas (,) must not be used.
(e) Positions 749 and 750 of each record have been reserved for
use as carriage return/line feed (cr/lf) characters, if
applicable.
(f) Filename of IRSTAX must be used. Do not enter any other
data in this field. If a file will consist of more than one
diskette, the filename IRSTAX will contain a three-digit
extension. This extension will indicate the sequence of the
diskettes within the file. For example, if the file
consists of three diskettes, the first diskette will be
named IRSTAX.001, the second will be IRSTAX.002, and the
third will be IRSTAX.003. The first diskette, IRSTAX.001
will begin with a "T" Record and the third diskette,
IRSTAX.003 will have an "F" Record at the end of the file.
(g) A diskette will not contain multiple files as defined in
Part A, Section 17. A file may have only ONE Transmitter
"T" Record.
(h) Failure to comply with instructions will result in media
being returned for replacement.
(i) Diskettes must meet one of the following specifications:
Capacity Tracks Sides/Density Sector Size
1.44mb 96tpi hd 512
1.44 mb 135tpi hd 512
1.2 mb 96tpi hd 512
.02 IRS/MCC encourages transmitters to use blank or currently formatted diskettes when preparing files. If extraneous data follows the End of Transmission "F" Record, the file will be returned for replacement.
.03 IRS/MCC will only accept 31/2-inch diskettes created using MS-DOS.
* Notes: IRS/MCC has discontinued processing 51/4-inch diskettes.
IRS no longer has the capability to process non-MS-DOS compatible diskettes.
3 1/2-inch diskettes created on a System 36 or AS400 are not acceptable.
.04 Transmitters should check media for viruses before submitting it to IRS/MCC.
Section 6. Transmitter "T" Record -- General Field Descriptions
.01 The Transmitter "T" Record identifies the entity transmitting the magnetic media/electronic file and contains information which is supplied on the Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically. The "T" Record has been created to facilitate current magnetic/electronic processing of information returns at IRS/MCC.
.02 The Transmitter "T" Record is the first record on each file and is followed by a Payer "A" Record. See Part A, Sec. 17, Definition of Terms, for the definition of file. A file format diagram is located at the end of Part E, Miscellaneous Information, just before the mail labels. A file will be returned to the transmitter for replacement if the "T" Record is not present. For transmitters with multiple diskettes, refer to Sec. 5, 3 1/2-Inch Diskette Specifications.
.03 No money or payment amounts are reported in the Transmitter "T" Record.
.04 For all fields marked "Required", the transmitter must provide the information described under Description and Remarks. For those fields not marked "Required", a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field positions and for the indicated length.
.05 All records must be a fixed length of 750 positions.
.06 The Transmitter "T" Record must be followed by the Payer "A" Record, which must be followed with Payee "B" Records; however, the initial record on each file must be a Transmitter "T" Record.
.07 All alpha characters entered in the "T" Record must be upper-case.
.08 When transmitting information on magnetic media or electronically, the Transmitter "T" Record must precede the first Payer "A" Record and reflect the person actually transmitting the information to IRS/MCC.
Record Name: Transmitter "T" Record
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required. Enter "T."
2-5 Payment Year 4 Required. Enter "2000"
(unless reporting prior year
data; report the year which
applies [1997, 1998, etc.]
and set the Prior Year Data
Indicator in field position
6).
6 Prior Year 1 Required. Enter "P" only if
Data reporting prior year data;
Indicator otherwise, enter blank. Do
not enter a "P" if tax year
is 2000.
7-15 Transmitter's 9 Required. Enter the
TIN transmitter's nine digit
Tax Identification Number.
May be an EIN, SSN or ITIN.
16-20 Transmitter 5 Required. Enter the five
Control Code character alpha/numeric
Transmitter Control Code
(TCC) assigned by IRS/MCC. A
TCC must be obtained to file
data within this program.
21-22 Replacement 2 Required for replacement
Alpha files only. Enter the alpha/
Character numeric character which
appears immediately
following the TCC number on
the Media Tracking Slip
(Form 9267). The Form 9267
accompanies media that has
been returned by IRS/MCC due
to processing problems. This
field must be blank unless
media has been returned. If
the file is being replaced
magnetically, information is
required in this field. If
the file was originally sent
magnetically, but the
replacement is being sent
electronically, the
information is required in
this field. Otherwise, leave
blank for electronic files.
Left justify information and
fill unused positions with
blanks. If this is not a
replacement file, enter
blanks.
23-27 Blank 5 Enter blanks.
28 Test File 1 Required for test files
Indicator only. Enter a "T" if this is
a test file; otherwise,
enter a blank.
29 Foreign 1 Enter a "1" (one) if the
Enity transmitter is a foreign
Indicator entity. If the transmitter
is not a foreign entity,
enter a blank.
30-69 Transmitter 40 Required. Enter the name of
Name the transmitter in the
manner in which it is used
in normal business. Left
justify and fill unused
positions with blanks.
70-109 Transmitter 40 Enter any additional
Name information that may be part
(Continuation) of the name. Left justify
information and fill unused
positions with blanks.
* Note: Any correspondence relating to problem media or electronic files will be sent to this address.
110-149 Company 40 Required. Enter the name of
Name the company to be associated
with the address where
correspondence should be
sent or media should be
returned due to processing
problems.
150-189 Company 40 Enter any additional
Name information that may be part
(Continuation) of the name of the company
where correspondence should
be sent or media should be
returned due to processing
problems.
190-229 Company 40 Required. Enter the mailing
Mailing address where correspondence
Address should be sent or media
should be returned in the
event IRS/MCC is unable to
process.
230-269 Company 40 Required. Enter the city,
City town, or post office where
correspondence should be
sent or media should be
returned in the event
IRS/MCC is unable to
process.
270-271 Company 2 Required. Enter the valid U.
state S. Postal Service State
abbreviation. Refer to the
chart of valid state codes
in Part A, Sec. 18.
272-280 Company 9 Required. Enter the valid
ZIP Code nine 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.
281-295 Blank 15 Enter blanks.
296-303 Total Number 8 Enter the total number of
of Payees Payee "B" Records reported
in the file. Right justify
information and fill unused
positions with zeros.
304-343 Contact Name 40 Required. Enter the name of
the person to be contacted
if IRS/MCC encounters
problems with the the file
or transmission.
344-358 Contact's Phone 15 Required. Enter the
Number & telephonenumber of
Extension the person to contact
regarding magnetic/
electronic files. Omit
hyphens. If no extension is
available, left justify
information and fill unused
positions with blanks. For
example, the IRS/MCC Call
Site phone number of
304-263-8700 with an
extension of 52345 would
be 304263870052345.
359-360 Magnetic 2 Required for magnetic
Tape File tape/tape cartridge filers
Indicator only. Enter the letters "LS"
(in uppercase only). Use of
this field by filers using
other types of media will be
acceptable but is not
required.
361-375 Electronic 15 Required for a rejected
File Name original or electronic
For a file for which a replacement
Replacement is being sent. Enter the
File ORIGINAL or CORRECTION
electronic file name
assigned by the IRS
electronic FIRE system.
EXAMPLE: If you have sent an original file, the TCC is 44444 and it is your first original file, then the filename would be ORIG.44444.0001.
If you are sending an
original, correction or test
file, then enter blanks.
376-748 Blank 373 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Section 7. Transmitter "T" Record -- Record Layout
Record Type 1
Payment Year 2-5
Prior Year Data Indicator 6
Transmitter's TIN 7-15
Transmitter Control Code 16-20
Replacement Alpha Character 21-22
Blank 23-27
Test File Indicator 28
Foreign Entity Indicator 29
Transmitter Name 30-69
Transmitter Name (Continuation) 70-109
Company Name 110-149
Company Name (Continuation) 150-189
Company Mailing Address 190-229
Company City 230-269
Company State 270-271
Company ZIP Code 272-280
Blank 281-295
Total Number of Payees 296-303
Contact Name 304-343
Contact's Phone Number & Extension 344-358
Magnetic Tape File Indicator 359-360
Electronic File Name For a
Replacement File 361-375
Blank 376-748
Blank or CR/LF 749-750
Section 8. Payer "A" Record -- General Field Descriptions
.01 The Payer "A" Record identifies the person making payments, a recipient of mortgage or student loan interest payments, an educational institution, a broker, a person reporting a real estate transaction, a barter exchange, a creditor, a trustee or issuer of any IRA or MSA plan, and a lender who acquires an interest in secured property or who has reason to know that the property has been abandoned. The payer will be held responsible for the completeness, accuracy, and timely submission of magnetic/electronic files. The Payer "A" Record also provides parameters for the succeeding Payee "B" Records. IRS computer programs rely on the absolute relationship between the parameters and data fields in the "A" Record and the data fields in the "B" Records to which they apply.
.02 The number of "A" Records depends on the number of payers and the different types of returns being reported. The payment amounts for one payer and for one type of return should be consolidated under one "A" Record if submitted on the same file.
.03 Do not submit separate "A" Records for each payment amount being reported. For example, if a payer is filing Form 1099-DIV to report Amount Codes 1, 2, and 3, all three amount codes should be reported under one "A" Record, not three separate "A" Records. For "B" Records that do not contain payment amounts for all three amount codes, enter zeros for those which have no payment to be reported.
.04 When reporting Form 1098, Mortgage Interest Statement, and Form 1098-E. Student Loan Interest Statement, the "A" Record will reflect the name and TIN of the recipient of the interest payment, the filer of Forms 1098 and 1098-E (the payer). The "B" Record will reflect the individual paying the interest (the borrower/payer of record) and the amount paid. For Form 1099-S, Proceeds Form Real Estate Transactions, the "A" Record will reflect the person responsible for reporting the transaction (the filer of the Form 1099-S) and the "B" Record will reflect the seller/transferor. When reporting Form 1098-T, Tuition Payments statement, the "A" Record will reflect the name and TIN of the educational institution receiving tuition payments. The "B" Record will reflect the name and TIN of the student on whose behalf the tuition is being paid.
.05 The second record on the file must be an "A" Record. A transmitter may include "B" Records for more than one payer on a tape or diskette. However, each group of "B" Records must be preceded by an "A" Record and followed by an End of Payer "C" Record. A single tape or diskette may contain different types of returns but the types of returns must not be intermingled. A separate "A" Record is required for each payer and each type of return being reported.
.06 All records must be a fixed length of 750 positions.
.07 The initial record on a file must be a "T" Record followed by an "A" Record. IRS/MCC will accept an "A" Record after a "C" Record to report an additional payer or a different type of return. An "A" Record may be blocked with "B" Records. A file format diagram is located at the end of Part E, Miscellaneous Information just before the mail labels.
.08 Do not begin any record at the end of a block or diskette and continue the same record into the next block or diskette.
.09 All alpha characters entered in the "A" Record must be uppercase.
.10 For all fields marked "Required", the transmitter must provide the information described under Description and Remarks. For those fields not marked "Required", a transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated media position(s) and for the indicated length.
Record Name: Payer "A" Record
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required. Enter "A."
2-5 Payment Year 4 Required, Enter "2000"
(unless reporting prior
year data; report the year
which applies [1998, 1999,
etc.]).
6-11 Blank 6 Enter blanks.
12-20 Payer's 9 Required. Must be the valid
Taxpayer nine-digit Taxpayer
Identification Identification Number
Number assigned to the payer. Do
(TIN) not enter blanks, hyphens,
or alpha characters. All
zeros, ones, twos, etc.,
will have the effect of an
incorrect TIN.
* Note: For foreign entities that are not required to have a TIN,
this field must be blank. However, the Foreign Entity Indicator,
position 52 of the "A" Record, must be set to "1" (one).
21-24 Payer Name 4 The Payer Name Control can
Control be obtained only from the
mail label on the Package
1099 that is mailed to most
payers each December. To
distinguish between Package
1099 and the Magnetic Media
Reporting (MMR) Package, the
Package 1099 contains Form
7018-C, Order Blank for
Forms, and the mail label on
the package contains a four
(4) character name control.
The MMR Package contains
instructions for filing
magnetically or
electronically.
For a business, use the
first four significant
characters of the business
name. Disregard the word
"the" when it is the first
word of the name, unless
there are only two words in
the name. A dash (-) and an
ampersand (&) are the only
acceptable special
characters. Names of less
than four (4) characters
should be left justified,
filling the unused positions
with blanks.
The mail label on the MMR
Package does not contain a
name control. If a Package
1099 has not been received
or the Payer Name Control is
unknown, this field must be
blank filled.
25 Last Filing 1 Enter a "I" (one) if this is
Indicator the last year the payer will
file; otherwise, enter
blank. Use this indicator if
the payer will not be filing
information returns under
this payer name and TIN in
the future either
magnetically,
electronically, or on paper.
26 Combined 1 Required for the Combined
Federal/State Federal/State Filing
Filer Program. Enter "1" (one) if
participating in the
Combined Federal/State
Filing Program; otherwise,
enter blank. Refer to Part
A, Sec. 16, for further
information. The only forms
that may be filed under the
Combined Federal/State
Filing Program are: Forms
1099-DIV, 1099-G, 1099-INT,
1099-MISC, 1099-OID, 1099-
PATR, 1099-R, and 5498.
27 Type of 1 Required. Enter the
Return appropriate code from the
table below:
Type of Return Code
______________ ____
1098 3
1098-E 2
1098-T 8
1099-A 4
1099-B B
1099-C 5
1099-DIV 1
1099-G F
1099-INT 6
1099-LTC T
1099-MISC A
1099-MSA M
1099-OID D
1099-PATR 7
1099-R 9
1099-S S
5498 L
5498-MSA K
W-2G W
28-39 Amount Codes 12 Required. Enter the
(See Note) appropriate amount codes for
the type of return being
reported. Generally, for
each amount code entered in
this field, a corresponding
payment amount must appear
in the Payee "B" Record.
In most cases, the box
numbers on paper information
returns correspond with the
amount codes used to file
magnetically/electronically.
However, if discrepancies
occur, this Revenue
Procedure governs.
Example of Amount Codes:
If position 27 of the Payer "A" Record is "A" (for 1099-MISC)
and positions 28-39 are "1247AC bbbbb", this indicates the payer is
reporting any or all six payment amounts (1247AC) in all of the
following "B" Records. (In this example, "b" denotes blanks in the
designated positions. Do not enter the letter "b".)
The first payment amount field (1) will represent rents;
the second payment amount field (2) will represent royalties;
the third payment amount field (3) will be all "0" (zeros);
the fourth payment amount field (4) will represent Federal
income tax withheld;
the fifth and sixth payment amount fields (5 and 6) will be all
"0" (zeros);
the seventh payment amount field (7) will represent nonemployee
compensation;
the eighth and ninth payment amount fields (8 and 9) will be
all "0" (zeros);
the tenth payment amount field (A) will represent crop
insurance proceeds;
the eleventh payment amount field (B) will be all "0" (zeros);
and the twelfth payment amount field (C) will represent gross
proceeds paid to an attorney in connection with legal services.
Enter the amount codes in ascending sequence (i.e., 1247AC
bbbbb), left justify information, and fill unused positions with
blanks. For further clarification of the amount codes, contact
IRS/MCC.
* Note: A type of return and an amount code must be present in every
Payer "A" Record even if no money amounts are being reported. For a
detailed explanation of the information to be reported in each
amount code, refer to the appropriate paper instructions for each
form.
Amount Codes Form 1098 -- For Reporting Mortgage
Mortgage Interest Interest Received From
Statement Payers/Borrowers (Payer of
Record) on Form 1098:
Amount
Code Amount Type
______ _________________
1 Mortgage interest
received from
payer(s)/
borrower(s)
2 Points paid on
purchase of
principal residence
3 Refund (or credit)
of overpaid interest
4 Blank (Filer's use)
See Note.
* Note: The interest recipient may use this field to furnish other
information, such as real estate taxes or insurance paid from
escrow.
Amount Codes Form 1098-E- For Reporting Interest on
Student Loan Interest Student Loans on Form 1098-E
Statement
Amount
Code Amount Type
______ __________________
1 Student loan
interest
received by lender
* Note: Until regulations are adopted, no penalties will be imposed
under IRC sections 6721 or 6722 for failure to file or furnish
correct Forms 1098-E if you made a good faith effort to file and
furnish them.
Amount Codes Form 1098-T- For Reporting Tuition
Tuition Payments Payments on Form 1098-T (See
Statement Note.)
Amount
Code Amount Type
______ __________________
1 For filer's use (See
Notes.)
2 For filer's use (See
Notes.)
* Note: When reporting Form 1098-T, the filer must use Type of Return Code 8 in position 27, and Amount Codes 1 and 2 in positions 28 and 29 of the Payer "A" Record. However, if no money is being reported, the payment amount fields will contain zeros. There is no requirement for filers to report money amounts on Form 1098-T for Tax Year 2000.
* Note: Until regulations are adopted, no penalties will be imposed under IRC sections 6721 or 6722 for failure to file or furnish correct Forms 1098-T if you made a good faith effort to file and furnish them.
Amount Codes Form 1099-A- For Reporting the
Acquisition or Abandonment Acquisition or Abandonment
of Secured Property of Secured Property on Form
(See Note.) 1099A:
Amount
Code Amount Type
______ __________________
2 Balance of principal
outstanding
4 Fair market value of
property
* Note: If, in the same calendar year, a debt is canceled in
connection with a foreclosure or abandonment of secured property for
one debtor and the filer would be required to file both Forms 1099-A
and 1099-C, Cancellation of Debt, the filer is required to file Form
1099-C only. See the 2000 "Instructions for Forms 1099-A and 1099-C"
for further information on co-ordination with Form 1099-C.
Amount Codes Form 1099-B- For Reporting on Form
Proceeds From 1099-B:
Broker and Barter
Exchange Transactions Amount
Code Amount Type
______ ___________
2 Stocks, bonds, etc.
(For forward
contracts, see Note
1.)
3 Bartering (Do not
report negative
amounts.)
4 Federal income tax
withheld (backup
withholding) (Do not
report negative
amounts.)
6 Profit (or loss)
realized in 2000
(See Note 2.)
7 Unrealized profit
(or loss) on open
contracts-
12/31/1999 (See Note
2.)
8 Unrealized profit
(or loss) on open
contracts-
12/31/2000 (See Note
2.)
9 Aggregate profit (or
loss) (See Note 2.)
* Note 1: The payment amount field associated with Amount Code 2 may
be used to report a loss from a closing transaction on a forward
contract. Refer to the "B" Record -- General Field Descriptions and
Record Layouts, Payment Amount Fields, for instructions on reporting
negative amounts.
* Note 2: Payment Amount Fields 6, 7, 8, and 9 are to be used for
the reporting of regulated futures or foreign currency contracts.
Amount Codes Form 1099-C- For Reporting Cancellation
Cancellation of Debt of Debt on Form 1099-C:
(See Note 1.)
Amount
Code Amount Type
______ ___________
2 Amount of debt
canceled
3 Interest, if
included in Amount
Code 2
7 Fair market value of
property (See Note
2.)
* Note 1: If, in the same calendar year, a debt is canceled in connection with a foreclosure or abandonment of secured property for one debtor and the filer would be required to file both Forms 1099-C and 1099-A, Acquisition or Abandonment of Secured Property, the filer is required to file Form 1099-C only. See the 2000 "Instructions for Forms 1099-A and 1099-C" for further information on coordination with Form 1099-A.
* Note 2: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed.
Amount Codes Form 1099-DIV- For Reporting Payments on
Dividends and Distributions Form 1099-DIV:
Amount
Code Amount Type
_______ ___________
See the 2000 "Instructions 1 Ordinary dividends
for Form 1099-DIV" for 2 Total capital gains
further information. distributions
3 28% rate gain
4 Unrecaptured
section 1250 gain
5 Section 1202 gain
6 Nontaxable
distributions
7 Federal income tax
withheld (backup
withholding)
8 Investment expenses
9 Foreign tax paid
A Cash liquidation
distribution
B Noncash liquidation
distribution
Amount Codes Form 1099-G- For Reporting Payments on
Certain Government and Form 1099-G:
Qualified State Tuition
Program Payments
Amount
Code Amount Type
______ ___________
1 Unemployment
compensation
2 State or local
income tax refunds,
credits, or offsets
4 Federal income tax
withheld
(backupwithholding
or voluntary
withholding on
unemployment
compensation
or Commodity Credit
Corporation Loans,
or certain crop
disaster payments)
5 Qualified state
tuition program
earnings
6 Taxable grants
7 Agriculture payments
Amount Codes Form 1099-INT- For Reporting Payments on
Interest Income Form 1099-INT:
Amount
Code Amount Type
______ ___________
1 Interest income not
included in Amount
Code 3
2 Early withdrawal
penalty
3 Interest on U.S.
Savings Bonds and
Treasury
obligations
4 Federal income tax
withheld
(backupwithholding)
5 Investment expenses
6 Foreign tax paid
Amount Codes Form 1099-LTC- For Reporting Payments on
Long-Term Care and Form 1099-LTC:
Accelerated Death Benefits
Amount
Code Amount Type
______ ___________
1 Gross long-term care
benefits paid
2 Accelerated death
benefits paid
Amount Codes Form 1099-MISC- For Reporting Payments on
Miscellaneous Income Form 1099-MISC:
(See Note 1.)
Amount
Code Amount Type
_______ ___________
1 Rents
2 Royalties (See Note
2.)
3 Other income
4 Federal income tax
withheld (backup
withholding or
withholding on
Indian gaming
profits)
5 Fishing boat
proceeds
6 Medical and health
care payments
7 Nonemployee
compensation
8 Substitute payments
in lieu of dividends
or interest
A Crop insurance
proceeds
B Excess golden
parachute payments
C Gross proceeds paid
to an attorney in
connection with
legal services
* Note 1: If reporting the Direct Sales Indicator only in position
547 of the Payee "B" Record, use Type of Return Code A for 1099-MISC
in position 27, and Amount Code 1 in position 28 of the Payer "A"
record. All payment amount fields in the Payee "B" record will
contain zeros.
* Note 2: Do not report timber royalties under a "pay-as-cut"
contract; these must be reported on Form 1099-S.
Amount Codes Form 1099-MSA- For Reporting Distributions
Distributions From an MSA or from a Medical Savings
Medicare+Choice MSA Account or Medicare+Choice
MSA on Form 1099-MSA:
Amount
Code Amount Type
______ ___________
1 Gross distribution
2 Earnings on excess
contributions
4 Fair market value of
the account on date
of death
Amount Codes Form 1099-OID- For Reporting Payments on
Original Issue Discount Form 1099OID;
Amount
Code Amount Type
______ ___________
1 Original issue
discount for 2000
2 Other periodic
interest
3 Early withdrawal
penalty
4 Federal income tax
withheld (backup
withholding)
6 Original issue
discount on U.S.
Treasury obligations
(See Note.)
7 Investment expenses
(See Note.)
* Note: See the 2000 "Instructions for Forms 1099-INT and 1099-OID" for further reporting information.
Amount Codes Form 1099-PATR- For Reporting Payments on
Taxable Distributions Received Form 1099-PATR:
From Cooperatives Amount
Code Amount Type
_______ ___________
1 Patronage dividends
2 Nonpatronage
distributions
3 Perunit retain
allocations
4 Federal income tax
withheld (backup
withholding)
5 Redemption of
nonqualified
notices and retain
allocations
Pass-Through Credits (See
Note.)
6 For filer's use for
pass-through credits
7 Investment credit
8 Work opportunity
credit
9 Patron's alternative
minimum tax (AMT)
adjustment
* Note: Amount Codes 6, 7, 8, and 9 are reserved for the patron's
share of unused credits that the cooperative is passing through to
the patron. Other credits may be reported in Amount Code 6. The
title of the credit reported in Amount Code 6 may be reported in the
Special Data Entries Field in the Payee "B" Record. The amounts
shown for Amount Codes 6, 7, 8, and 9 must be reported to the payee.
These Amount Codes and the Special Data Entries Field are for the
convenience of the filer. This information is not needed by IRS/MCC.
Amount Codes Form 1099-R- For Reporting Payments on
Distributions From Form 1099-R:
Pensions, Annuities,
Retirement or Profit- Amount
Sharing Plans, IRAs, Code Amount Type
Insurance Contracts, etc. ______ ___________
1 Gross distribution
(See Note 1.)
2 Taxable amount (See
Note 2.)
3 Capital gain
(included in Amount
Code 2)
4 Federal income tax
withheld (See Note
3.)
5 Employee
contributions or
insurance premiums
6 Net unrealized
appreciation in
employer's
securities
8 Other
9 Total employee
contributions
A Traditional
IRA/SEP/SIMPLE
distribution or Roth
conversion (See
Note 4.)
* Note 1: If the payment shown for Amount Code 1 is a total distribution, enter a "1" (one) in position 549 of the "B" Record. An amount must be shown in Payment Amount Field 1 unless reporting an amount ONLY in Payment Amount Field 8. If a distribution is a loss, do not enter a negative amount. For example, if stock is distributed but the value is less than the employee's after-tax contributions, enter the value of the stock in Payment Amount Field 1, enter "0" (zero) in Payment Amount Field 2, and enter the employee's contributions in Payment Amount Field 5.
* Note 2: If the taxable amount cannot be determined, enter a "1" (one) in position 547 of the "B" Record. For a traditional IRA, SEP, or SIMPLE distribution, generally enter in Payment Amount Field A the same amount entered in Payment Amount Field 1.
* Note 3: See the 2000 "Instructions for Forms 1099-R and 5498" for information concerning Federal income tax withheld for Form 1099-R.
* Note 4: For Form 1099-R, report the Roth conversion or total amount distributed from an IRA, SEP, or SIMPLE in Payment Amount Field A (IRA/SEP/SIMPLE distribution or Roth conversion), Field Positions 163-174 of the Payee "B" Record, and generally, the same amount in Payment Amount Field 1 (Gross Distribution), Field Positions 55-66 of the Payee "B" Record. Amount Code A was created to identify the distribution as an IRA/SEP/SIMPLE or Roth conversion. The IRA/SEP/SIMPLE indicator should be set in Field Position 548 of the Payee "B" Record and the money should be reported in Payment Field A as well as Payment Field 1 of the Payee "B" Record; but, not in Payment Amount Field 2.
Amount Codes Form 1099-S- For Reporting Payments on
Proceeds From Form 1099-S:
Real Estate
Transactions Amount
Code Amount Type
______ ___________
2 Gross proceeds (See
Note.)
5 Buyer's part of real
estate tax
* Note: Include payments of timber royalties made under a
"pay-as-cut" contract, reportable under IRC section 6050N. If timber
royalties are being reported, enter "TIMBER" in the description
field of the "B" record.
Amount Codes Form 5498- For Reporting Information on
IRA Contribution Information Form 5498:
(See Note 1.)
Amount
Code Amount Type
______ ___________
1 IRA contributions
(other than amounts
in Amount Codes 2,
3, 7, 8, 9, and A)
(See Note 3.)
2 Rollover
contributions
3 Roth conversion
amount
4 Fair market value of
account
5 Life insurance cost
included in Amount
Code 1
7 SEP contributions
8 SIMPLE contributions
9 Roth IRA
contributions
A Education IRA
contributions
* Note 1: For information regarding Inherited IRAs, refer to the 2000 "Instructions for Forms 1099-R and 5498" and Rev. Proc. 89-52, 1989-2 C.B. 632. Beneficiary information must be given in the Payee Name Line Field of the "B" Record.
* Note 2: If reporting IRA contributions for a participant in a military operation see 2000 "Instructions for Forms 1099-R and 5498".
* Note 3: Also include employee contributions to an IRA under a SEP plan but not salary reduction contributions. DO NOT include EMPLOYER contributions; these are included in Amount Code 7.
Amount Codes Form 5498-MSA- For Reporting Information on
MSA or Medicare+Choice MSA 5498-MSA:
Information
Amount
Code Amount Type
______ ___________
1 Employee or
self-employed
person's MSA
contributions made
in 2000 and 2001 for
2000
2 Total contributions
made in 2000
3 Total MSA
contributions
made in 2001 for
2000
4 Rollover
contributions
(See Note 1.)
5 Fair market value of
MSA or M+C MSA (See
Note 2.)
* Note 1: This is the amount of any rollover made to this MSA in
2000 after a distribution from another MSA. For detailed information
on reporting, see the 2000 "Instructions for Forms 1099-R 5498 and
5498-MSA."
* Note 2: This is the fair market value (FMV) of the account on
December 31, 2000.
Amount Code Form W-2G- For Reporting Payments on
Certain Gambling Form W-2G:
Winnings
Amount
Code Amount Type
______ ___________
1 Gross winnings
2 Federal income tax
withheld
7 Winnings from
identical wagers
40-47 Blank 8 Enter blanks.
48 Original File 1 Required for original files
Indicator only. Enter "1" (one) if the
information is original
data. Otherwise, enter a
blank.
49 Replacement 1 Required for replacement
File Indicator files only. Enter "1" (one)
if the purpose of this file
is to replace a file that
IRS/MCC returned to the
transmitter due to errors
encountered in processing.
This is a file that has not
been successfully processed
by IRS. Otherwise, enter a
blank.
If selecting the Replacement File Indicator in Position 49,
Field Positions 48 and 50 must be blank. Only one indicator may be
selected for each Payer "A" Record.
50 Correction 1 Required for correction
File Indicator files only. Enter "1" (one)
if the purpose of this file
is to correct information
which was previously
submitted to IRS/MCC, was
processed, but contained
erroneous information. Do
not submit original
information as corrections.
Any information return which
was inadvertently omitted
from a file must be
submitted as original.
Otherwise, enter a blank.
51 Blank 1 Enter a blank.
52 Foreign 1 Enter a "1" (one) if the
Entity payer is a foreign entity
Indicator and income is paid by the
foreign entity to a U. S.
resident. If the payer is
not a foreign entity, enter
a blank.
53-92 First 40 Required. Enter the name of
Payer Name the payer whose TIN appears
Line in positions 12-20 of the
"A" Record. Any extraneous
information must be deleted.
Left justify information,
and fill unused positions
with blanks. (Filers should
not enter a transfer agent's
name in this field. Any
transfer agent's name should
appear in the Second Payer
Name Line Field.)
93-132 Second 40 If the Transfer (or Paying)
Payer Name Agent Indicator (position
Line 133) contains a "1" (one),
this field must contain the
name of the transfer (or
paying) agent. If the
indicator contains a "0"
(zero), this field may
contain either a
continuation of the First
Payer Name Line or blanks.
Left justify information and
fill unused positions with
blanks.
133 Transfer 1 Required. Identifies the
Agent entity in the Second
Indicator Payer Name Line Field.
(See Part A, Sec. 17, for a
definition of transfer
agent.)
Code Meaning
____ _______
1 The entity in the
Second Payer Name
Line Field is the
transfer (or
paying) agent.
0 (zero) The entity shown
is not the transfer
(or paying) agent
(i.e., the Second
Payer Name Line
Field contains
either a
continuation of the
First Payer Name
Line Field or
blanks).
134-173 Payer 40 Required. If the Transfer
Shipping Agent Indicator in position
Address 133 is a "1" (one), enter
the shipping address of the
transfer (or paying) agent.
Otherwise, enter the actual
shipping address of the
payer. The street address
should include number,
street, apartment or suite
number (or P. O. Box if mail
is not delivered to street
address). Left justify
information, and fill
unused positions with
blanks.
For U.S. addresses, the payer city, state, and ZIP Code must be
reported as a 40, 2, and 9 position field, respectively. Filers must
adhere to the correct format for the payer city, state, and ZIP
Code.
For foreign addresses, filers may use the payer city, state,
and ZIP Code as a continuous 51 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
Entity Indicator in position 52 must contain a "1" (one).
174-213 Payer City 40 Required. If the Transfer
Agent Indicator in position
133 is a "1" (one), enter
the city, town, or post
office of the transfer
agent. Otherwise, enter the
city, town, or post office
of the payer. Left justify
information, and fill unused
positions with blanks. Do
not enter state and ZIP Code
information in this field.
214-215 Payer State 2 Required. Enter the valid
U.S. Postal Service state
abbreviations. Refer to the
chart of valid state
abbreviations in Part A,
Sec. 18.
216-224 Payer ZIP 9 Required. Enter the valid
Code nine digit ZIP Code assigned
by the U.S. Postal Service.
If only the first five
digits are known, left
justify information and fill
the unused positions with
blanks. For foreign
countries, alpha characters
are acceptable as long as
the filer has entered a "1"
(one) in the Foreign Entity
Indicator, located in Field
Position 52 of the "A"
Record.
225-239 Payer's Phone 15 Enter the payer's phone
Number & number and extension.
Extension
240-748 Blank 509 Enter blanks.
749-750 Blank 2 Enter blanks or carriage
return/line feed (CR/LF)
characters.
Sec. 9. Payer "A" Record -- Record Layout
Record Type 1
Payment Year 2-5
Blank 6-11
Payer's TIN 12-20
Payer Name Control 21-24
Last Filing Indicator 25
Combined Federal/State Filer 26
Type of Return 27
Amount Codes 28-39
Blank 40-47
Original File Indicator 48
Replacement File Indicator 49
Correction File Indicator 50
Blank 51
Foreign Entity Indicator 52
First Payer Name Line 53-92
Second Payer Name Line 93-132
Transfer Agent Indicator 133
Payer Shipping Address 134-173
Payer City 174-213
Payer State 214-215
Payer ZIP Code 216-224
Payer's Phone Number and 225-239
Blank Extension 240-748
Blank or CR/LF 749-750
Section 10. Payee "B" Record -- General Field Descriptions and Record Layouts
.01 The "B" Record contains the payments information from the information returns. When filing information returns, the format for the "B" Records will remain constant and is a fixed length of 750 positions. The record layout for field positions 1 through 543 is the same for all types of returns. Field positions 544 through 750 vary for each type of return to accommodate special fields for individual forms. In the "A" Record, the amount codes that appear in field positions 28 through 39 will be left-justified and filled with blanks. In the "B" Record, the filer must allow for all twelve Payment Amount Fields. For those fields not used, enter "0s" (zeros). For example, a payer reporting on Form 1099-MISC should enter "A" in field position 27 of the "A" Record, Type of Return. If reporting payments for Amount Codes 1, 2, 4, 7, A and C, the payer would report field positions 28 through 39 of the "A" Record as "1247AC bbbbb." (In this example, "b" denotes blanks. Do not enter the letter "b".) In the "B" Record:
Positions 55 through 66 for Payment Amount 1 will represent rents.
Positions 67-78 for Payment Amount 2 will represent royalties.
Positions 79-90 for Payment Amount 3 will be "0's" (zeros).
Positions 91-102 for Payment Amount 4 will represent Federal income tax withheld.
Positions 103-126 for Payment Amounts 5 and 6 will be "0's" (zeros).
Positions 127-138 for Payment Amount 7 will represent nonemployee compensation.
Positions 139-162 for Payment Amounts 8 and 9 will be "0's" (zeros).
Positions 163-174 for Payment Amount A will represent crop insurance proceeds.
Positions 175-186 for Payment Amount B will be "0's" (zeros).
Positions 187-198 for Payment Amount C will represent gross proceeds paid to an attorney in connection with legal services.
.02 The following specifications include a field in the payee records called "Name Control" in which the first four characters of the payee's surname are to be entered by the filer;
(a) If filers are unable to determine the first four characters
of the surname, the Name Control Field may be left blank.
Compliance with the following will facilitate IRS computer
programs in identifying the correct name control:
(1) The surname of the payee whose TIN is shown in the "B"
Record should always appear first, If, however, the
records have been developed using the first name first,
the filer must leave a blank space between the first
and last names.
(2) In the case of multiple payees, only the surname of the
payee whose TIN (SSN, EIN, ITIN, or ATIN) is shown in
the "B" Record must be present in the First Payee Name
Line. Surnames of any other payees may be entered in
the Second Payee Name Line.
.03 See Part A, Sec. 14, for further information concerning Taxpayer Identification Numbers (TINs).
.04 For all fields marked "Required", the transmitter must provide the information described under Description and Remarks. For those fields not marked "Required", the transmitter must allow for the field, but may be instructed to enter blanks or zeros in the indicated field position(s) and for the indicated length.
.05 All records must be a fixed length of 750 positions.
.06 A field is also provided in these specifications for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer's option to use the Special Data Entry Field. This field will not affect the processing of the "B" Records.
.07 Following the Special Data Entries Field in the "B" Record, payment fields have been allocated for State Income Tax Withheld and Local Income Tax Withheld. These fields are for the convenience of the filers. The information will not be used by IRS/MCC.
.08 Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A, Sec. 16, to participate in this program. Filers may not file Forms 1098, 1098-E, 1098-T, 1099-A, 1099-B, 1099-C, 1099-LTC, 1099-MSA, 1099-S, 5498-MSA, and W-2G under the Combined Federal/State Filing Program.
.09 All alpha characters in the "B" Record must be uppercase.
.10 Do not use decimal points (.) to indicate dollars and cents. Ten dollars must appear as 000000001000 in the payment amount field.
.11 IRS strongly encourages transmitters to review the data for accuracy before submission to prevent issuance of erroneous notices. Transmitters should be especially careful that the names, TINs, account numbers, types of income, and income amounts are correct.
.12 When reporting Form 1098, Mortgage Interest Statement and Form 1098-E, Student Loan Interest Statement, the "A" Record will reflect the name and TIN of the recipient of the interest or payment, the filer of the Forms 1098 and 1098-E (the payer). The "B" Record will reflect the individual paying the interest (borrower/payer of record) and the amount paid. For Form 1099-S, Proceeds From Real Estate Transactions, the "A" Record will reflect the person responsible for reporting the transaction (the filer of the Form 1099-S) and the "B" record will reflect the seller/transferor. When reporting Form 1098-T, Tuition Payments Statement, the "A" Record will reflect the name and TIN of the educational institution receiving tuition payments. The "B" Record will reflect the name and TIN of the student on whose behalf the tuition is being paid.
Record Name: Payee "B" Record
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required. Enter "B."
2-5 Payment Year 4 Required. Enter "2000"
(unless reporting prior
year data; report the year
which applies [1998, 1999,
etc.]).
6 Corrected 1 Required for corrections
Return only. Indicates a corrected
Indicator return.
(See Note.) Code Definition
____ __________
G If this is a
one-transaction
correction or the
first of a two-
transaction
correction
C If this is the
second transaction
of a two
transaction
correction
Blank If this is not a
return being
submitted to
correct information
already processed
by IRS.
* Note: C, G, and non-coded records must be reported using
separate Payer "A" Records. Refer to Part A, Sec. 13, for specific
instructions on how to file corrected returns.
7-10 Name Control 4 If determinable, enter the
first four characters of the
surname of the person whose
TIN is being reported in
positions 12-20 of the "B"
Record; otherwise, enter
blanks. This usually is the
payee. If the name that
corresponds to the TIN is
not included in the first or
second payee name line and
the correct name control is
not provided, a backup
withholding notice may be
generated for the record.
Surnames of less than four
characters should be left
justified, filling the
unused positions with
blanks. Special characters
and imbedded blanks should
be removed. In the case of a
business, other than a sole
proprietorship, use the
first four significant
characters of the business
name. Disregard the word
"the" when it is the first
word of the name, unless
there are only two words in
the name. A dash (-) and an
ampersand (&) are the only
acceptable special
characters. Surname prefixes
are considered part of the
surname, e.g., for Van Elm,
the name control would be
VANE. For a sole
proprietorship use the name
of the owner to create the
name control and report the
owner's name in positions
248-287, First Payer Name
Line.
* Note: Imbedded blanks, extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., period [.], apostrophe[']) should be removed from the Payee Name Lines. This information may be dropped during subsequent processing at IRS/MCC. A dash (-) and an ampersand (&) are the only acceptable special characters.
The following examples may be helpful to filers in developing the Name Control:
Name Name Control
Individuals:
Jane Brown BROW
John A. Lee LEE /*/
James P. En, Sr. EN /*/
John O'Neill ONEI
Mary Van Buren VANB
Juan De Jesus DEJE
Gloria A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro Torres-Lopes TORR
Maria Lopez Moreno /**/ LOPE
Binh To La LA /*/
Nhat Thi Pham PHAM
Mark D'Allesandro DALL
Corporations:
The First National Bank FIRS
The Hideaway THEH
A & B Cafe A&BC
11TH Street Inc. 11TH
Sole Proprietor:
Mark Hemlock
DBA The Sunshine Club HEML
Partnership:
Robert Aspen
and Bess Willow ASPE
Harold Fir, Bruce Elm,
and Joyce Spruce et al Ptr FIR /*/
Estate:
Frank White Estate WHIT
Estate of Sheila Blue BLUE
Trusts and Fiduciaries:
Daisy Corporation Employee
Benefit Trust DAIS
Trust FBO The Cherryblossom
Society CHER
Exempt Organization:
Laborer's Union, AFL-CIO LABO
St. Bernard's Methodist
Church Bldg. Fund STBE
/*/ Name Controls of less than four significant characters must
be left-justified and blank-filled.
/**/ For Hispanic names, when two last names are shown for an
individual, derive the name control from the first last name.
11 Type of TIN 1 This field is used to
identify the Taxpayer
Identification Number (TIN)
in positions 12-20 as either
an Employer Identification
Number (EIN), a Social
Security Number (SSN), an
Individual Taxpayer
Identification Number (ITIN)
or an Adoption Taxpayer
Identification Number
(ATIN). Enter the
appropriate code from the
following table:
Code Type of TIN Type of Account
____ ____ __ ___ _______________
1 EIN A business,
organization,
sole
proprietor, or
other entity
2 SSN An individual,
including a
sole proprietor
or
2 ITIN An individual
required to
have a taxpayer
identification
number, but who
is not eligible
to obtain an
SSN
or
2 ATIN An adopted
individual
prior to the
assignment of a
social security
number
Blank N/A If the type of
TIN is not
determinable,
enter a blank.
12-20 Payee's 9 Required. Enter the nine
Taxpayer digit Taxpayer
Identification Identification Number of the
Number (TIN) payee (SSN, ITIN, ATIN, or
EIN). If an identification
number has been applied for
but not received, enter
blanks. Do not enter hyphens
or alpha characters. All
zeros, ones, twos, etc.,
will have the effect of an
incorrect TIN. If the TIN is
not available, enter blanks.
(See Note.)
* Note: IRS/MCC contacts payers who have submitted payee data
with missing TINs in an attempt to prevent errors that could result
in penalties. Payers who submit data with missing TINs, and have
taken the required steps to obtain this information are encouraged
to attach a letter of explanation to the required Form 4804. This
will prevent unnecessary contact from IRS/MCC. This letter, however,
will not prevent backup withholding notices (CP2100 or CP2100A
Notices) or penalties for missing or incorrect TINs.
21-40 Payer's 20 Enter any number assigned by
Account Number the payer to the payee
For Payee (e.g., checking or savings
account number). Filers are
encouraged to use this
field. This number helps to
distinguish individual payee
records and should be unique
for each document. Do not
use the payee's TIN since
this will not make each
record unique. This
information is particularly
useful when corrections are
filed. This number will be
provided with the backup
withholding notification and
may be helpful in
identifying the branch or
subsidiary reporting the
transaction. Do not define
data in this field in packed
decimal format. If fewer
than twenty characters are
used, filers may either left
or right justify, filling
the remaining positions with
blanks.
41-44 Payer's Office 4 Enter office code of payer;
Code otherwise, enter blanks.
For payers with multiple
locations, this field may be
used to identify the
location of the office
submitting the information
return. This code will also
appear on back-up
withholding notices.
45-54 Blank 10 Enter blanks.
Payment Required. Filers should
Amount Fields allow for all payment
(Must be amounts. For those not used,
numeric) enter zeros. For example: If
(See Note.) position 27, Type of Return,
of the "A" Record, is "A"
(for 1099-MISC) and
positions 28-39, Amount
Codes, are "1247AC bbbbb",
this indicates the payer is
reporting any or all six
payment amounts in all of
the following "B" Records.
(In this example, "b"
denotes blanks in the
designated positions. Do not
enter the letter "b")
Payment Amount 1 will
represent rents; Payment
Amount 2 will represent
royalties; Payment Amount 3
will be all "0's" (zeros);
Payment Amount 4 will
represent Federal income tax
withheld; Payment Amounts 5
and 6 will be all "0's"
(zeros); Payment amount 7
will represent nonemployee
compensation; Payment
Amounts 8 and 9 will be all
"0's" (zeros); Payment
Amount A will represent crop
insurance proceeds; Payment
Amount B will be all "0's"
(zeros); and Payment Amount
C will represent gross
proceeds paid to an attorney
in connection with legal
services. Each payment field
must contain 12 numeric
characters. Each payment
amount must contain U.S.
dollars and cents. The
right-most two positions
represent cents in the
payment amount fields. Do
not enter dollar signs,
commas, decimal points, or
negative payments, except
those items that reflect a
loss on Form 1099B. Positive
and negative amounts are
indicated by placing a "+"
(plus) or "-" (minus) sign
in the left-most position of
the payment amount field. A
negative over punch in the
units position may be used,
instead of a minus sign, to
indicate a negative amount.
If a plus sign, minus sign,
or negative over punch is
not used, the number is
assumed to be positive.
Negative over punch cannot
be used in PC created files.
Payment amounts must be
right-justified and unused
positions must be
zero-filled. Federal income
tax withheld cannot be
reported as a negative
amount on any form.
* Note: Filers must enter numeric information in all payment
fields when filing magnetically or electronically. However, when
reporting information on the statement to the recipient, the payer
may be instructed to leave a box blank. Follow the guidelines
provided in the paper instructions for the statement to the
recipient.
55-66 Payment 12 The amount reported in this
Amount 1 /*/ field represents payments
for Amount Code 1 in the "A"
Record.
67-78 Payment 12 The amount reported in this
Amount 2 /*/ field represents payments
for Amount Code 2 in the "A"
Record.
79-90 Payment 12 The amount reported in this
Amount 3 /*/ field represents payments
for Amount Code 3 in the "A"
Record.
91-102 Payment 12 The amount reported in this
Amount 4 /*/ field represents payments
for Amount Code 4 in the "A"
Record.
103-114 Payment 12 The amount reported in this
Amount 5 /*/ field represents payments
for Amount Code 5 in the "A"
Record.
115-126 Payment 12 The amount reported in this
Amount 6 /*/ field represents payments
for Amount Code 6 in the "A"
Record.
127-138 Payment 12 The amount reported in this
Amount 7 /*/ field represents payments
for Amount Code 7 in the "A"
Record.
139-150 Payment 12 The amount reported in this
Amount 8 /*/ field represents payments
for Amount Code 8 in the "A"
Record.
151-162 Payment 12 The amount reported in this
Amount 9 /*/ field represents payments
for Amount Code 9 in the "A"
Record.
163-174 Payment 12 The amount reported in this
Amount A /*/ field represents payments
for Amount Code A in the "A"
Record.
175-186 Payment 12 The amount reported in this
Amount B /*/ field represents payments
for Amount Code B in the "A"
Record.
187-198 Payment 12 The amount reported in this
Amount C /*/ field represents payments
for Amount Code C in the "A"
Record.
/*/ If there are discrepancies between the payment amount
fields and the boxes on the paper forms, the instructions in this
Revenue Procedure govern.
199-246 Reserved 48 Enter blanks.
247 Foreign 1 If the address of the payee
Country is in a foreign country,
Indicator enter a "1" (one) in this
field; otherwise, enter
blank. When filers use this
indicator, they may use a
free format for the payee
city, state, and ZIP Code.
Address information must not
appear in the First or
Second Payee Name Line.
248-287 First Payee 40 Required. Enter the name of
Name Line the payee (preferably
(See Notes.) surname first) whose
Taxpayer Identification
Number (TIN) was provided in
positions 12-20 of the "B"
Record. Left justify and
fill unused positions with
blanks. If more space is
required for the name, use
the Second Payee Name Line
Field. The names of any
other payees may be entered
in the Second Payee Name
Line Field. If reporting
information for a sole
proprietor, the individual's
name must always be present,
preferably on the First
Payee Name Line. The use of
the business name is
optional in the Second Payee
Name Line Field. End the
First Payee Name Line with a
full word. Do not split
words.
* Note 1: Extraneous words, titles, and special characters (i.e., Mr., Mrs., Dr., period, apostrophe) should be removed from the Payee Name Lines. This information may be dropped during subsequent processing at IRS/MCC. A dash and an ampersand are the only acceptable special characters.
* Note 2: On Form 5498, for Inherited IRAs, enter the beneficiary's name followed by the word "beneficiary." For example, "Brian Young as beneficiary of Joan Smith" or something similar that signifies that the IRA was once owned by Joan Smith. Filers may abbreviate the word "beneficiary" as, for example, "benef." Refer to the 2000 "Instructions for Forms 1099-R and 5498." The beneficiary's TIN must be reported in positions 12-20 of the "B" Record.
* Note 3: When reporting Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, the Payee Name Line of the "B" Record will reflect the policyholder. The name of the insured will be reported in Field Positions 557-596 of the Payee "B" Record.
288-327 Second Payee 40 If there are multiple payees
Name Line (e.g., partners, joint
owners, or spouses), use
this field for those names
not associated with the TIN
provided in positions 12-20
of the "B" Record, or if not
enough space was provided in
the First Payee Name Line,
continue the name in this
field. Do not enter address
information. It is important
that filers provide as much
payee information to IRS/MCC
as possible to identify the
payee associated with the
TIN. Left justify and fill
unused positions with
blanks. Fill with blanks if
no entries are present for
this field.
328-367 Blank 40 Enter blanks.
368-407 Payee Mailing 40 Required. Enter mailing
Address address of 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 40, 2, and 9 position field, respectively. Filers must
adhere to the correct format for the payee city, state, and ZIP
code.
For foreign addresses, filers may use the payee city, state,
and ZIP Code as a continuous 51 position field. Enter information in
the following order: city, province or state, postal code, and the
name of the country. When reporting a foreign address, the Foreign
Country Indicator in position 247 must contain a "1" (one).
408-447 Blank 40 Enter blanks.
448-487 Payee City 40 Required. Enter the city,
town or post office. Left
justify information and fill
the unused positions with
blanks. Enter APO or FPO if
applicable. Do not enter
state and ZIP Code
information in this field.
488-489 Payee State 2 Required. Enter the valid
U.S. Postal Service state
abbreviations for states or
the appropriate postal
identifier (AA, AE, or AP)
described in Part A,
Sec. 18.
490-498 Payee ZIP 9 Required. Enter the valid
Code ZIP Code (nine or five
digit) assigned by the U.S.
Postal Service. If only the
first five digits are known,
left justify information and
fill the unused positions
with blanks. For foreign
countries, alpha characters
are acceptable as long as
the filer has entered a "1"
(one) in the Foreign Country
Indicator, located in
position 247 of the "B"
Record.
499-543 Blank 45 Enter blanks.
Standard Payee "B" Record Format For All
Types of Returns, Positions 1-543
Record Type 1
Payment Year 2-5
Corrected Return Indicator 6
Name Control 7-10
Type of TIN 11
Payee's TIN 12-20
Payer's Account Number 21-10
Payer's Office Code 41-44
Blank 45-54
Payment Amount 1 55-66
Payment Amount 2 67-78
Payment Amount 3 79-90
Payment Amount 4 91-102
Payment Amount 5 103-114
Payment Amount 6 115-126
Payment Amount 7 127-138
Payment Amount 8 139-150
Payment Amount 9 151-162
Payment Amount A 163-174
Payment Amount B 175-186
Payment Amount C 187-198
Reserved 199-246
Foreign Country Indicator 247
First Payee Name Line 248-287
Second Payee Name Line 288-327
Blank 328-367
Payee Mailing Address 368-407
Blank 408-447
Payee City 448-487
Payee State 488-489
Payee ZIP Code 490-498
Blank 499-543
The following sections define the field positions for the different types of returns in the Payee "B" Record (positions 544-750):
(1) Forms 1098, 1098-E
(2) Form 1098-T
(3) Form 1099-A
(4) Form 1099-B
(5) Form 1099-C
(6) Form 1099-DIV /*/
(7) Form 1099-G /*/
(8) Form 1099-INT /*/
(9) Form 1099-LTC
(10) Form 1099-MISC /*/
(11) Form 1099-MSA
(12) Form 1099-OID /*/
(13) Form 1099-PATR /*/
(14) Form 1099-R /*/
(15) Form 1099-S
(16) Form 5498 /*/
(17) Form 5498-MSA
(18) Form W-2G
/*/ These forms may be filed through the Combined Federal/State Filing Program. IRS/MCC will forward these records to participating states for filers who have been approved for the program. See Part A, Sec. 16, for information about the program, including specific codes for the record layouts.
(1) Payee "B" Record -- Record Layout Positions 544-750 for Forms 1098 and 1098-E
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-662 Blank 119 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record Record Layout Positions 544-750
Forms 1098 and 1098-E
Blank 544-662
Special Data Entries 663-722
Blank 723-748
Blank or CR/LF 749-750
* Note: Until regulations are adopted, no penalties will be
imposed under IRC sections 6721 or 6722 for failure to file or
furnish correct Forms 1098-E or 1098-T if you made a good faith
effort to file and furnish them.
(2) Payee "B" Record -- Record Layout Positions 544-750 for Form 1098-T
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Half-time 1 Enter "1" (one) if the
Student student was at least a half-
Indicator time student during any
academic period that began
in 2000. Otherwise, enter a
blank.
548 Graduate 1 Enter "1" (one) if the
Student student is enrolled
Indicator exclusively in a graduate
level program. Otherwise,
enter a blank.
549-662 Blank 114 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used
to record information for
state or local government
reporting or for the filer's
own purposes. Payers should
contact the state or local
revenue departments for the
filing requirements. If this
field is not utilized, enter
blanks.
723-748 Blank 26 Enter blanks
749-750 Blank 2 Enter blanks or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record Record Layout Positions 544-750
Form 1098-T
Blank 544-546
Half-time Student Indicator 547
Graduate Student Indicator 548
Blank 549-662
Special Data Entries 663-722
Blank 723-748
Blank or CR/LF 749-750
(3) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099A
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Personal 1 Enter the appropriate
Liability indicator from the table
Indicator below:
Indicator Usage
_________ _____
1 Borrower was
personally
liable for
repayment of
the debt.
Blank Borrower was
not personally
liable for
repayment of
the debt.
548-555 Date of 8 Enter the acquisition date
Lender's of the secured property
Acquisition of or the date the lender first
Knowledge of knew or had reason to know
Abandonment the property was abandoned,
in the format YYYYMMDD
(e.g., 20001022). Do not
enter hyphens or slashes.
* For dates with one-digit months (i.e., January-September) or
days (i.e., 1-9), enter a zero before the month or day. January 1,
2000, would be 20000101. Do not enter blanks, alphas or special
characters.
556-594 Description 39 Enter a brief description of
of Property the property. For real
property, enter the address,
or, if the address does not
sufficiently identify the
property, enter the section,
lot and block. For personal
property, enter the type,
make and model (e.g.,
Car-1999 Buick Regal or
Office Equipment). Enter
"CCC" for crops forfeited on
Commodity Credit Corporation
loans. If fewer than 39
positions are required, left
justify information and fill
unused positions with
blanks.
595-662 Blank 68 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for the
filing requirements. If this
field is not utilized, enter
blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record Record Layout Positions 544-750
Form 1099-A
Blank 544-546
Personal Liability Indicator 547
Abandonment
Date of Lender's Acquisition or 548-555
Knowledge of
Description of Property 556-594
Blank 595-662
Special Data Entries 663-722
Blank 723-748
Blank or CR/LF 749-750
(4) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-B
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Second TIN 1 Enter "2" to indicate
Notice notification by IRS twice
(Optional) within three calendar years
that the payee provided an
incorrect name and/or TIN
combination; otherwise,
enter a blank.
545-546 Blank 2 Enter blanks.
547 Gross 1 Enter the appropriate
Proceeds indicator from the following
Indicator table, to identify the
amount reported in Amount
Code 2; otherwise, enter
blanks.
Indicator Usage
_________ _____
1 Gross proceeds
3 Gross proceeds
less commissions
and options
premiums
548-555 Date of 8 For broker transactions,
Sale enter the trade date of
the transaction. For barter
exchanges, enter the date
when cash, property, a
credit, or scrip is actually
or constructively received
in the format YYYYMMDD
(e.g., 20001022). Enter
blanks if this is an
aggregate transaction. Do
not enter hyphens or
slashes.
* For dates with one-digit months (i.e., January-September) or
days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special
characters.
556-568 CUSIP Number 13 For broker transactions
only, enter the CUSIP
(Committee on Uniform
Security Identification
Procedures) number of the
item reported for Amount
Code 2 (stocks, bonds,
etc.). Enter blanks if this
is an aggregate transaction.
Enter "0s" (zeros) if the
number is not available.
Right justify information
and fill unused positions
with blanks.
569-607 Description 39 If fewer than 39 characters
are required, left justify
information and fill unused
positions with blanks. For
broker transactions, enter a
brief description of the
disposition item (e.g., 100
shares of XYZ Corp). For
regulated futures and
forward contracts, enter
"RFC" or other appropriate
description. For bartering
transactions, show the
services or property
provided.
608-662 Blank 55 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
field.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record Record Layout Positions 544-750 for Form 1099-B
Second TIN Notice (Optional) 544
Blank Proceeds Indicator 545-546
Gross Sale 547
Date of Number 548-555
CUSIP 556-568
Description 569-607
Blank 608-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Blank 747-748
Blank of CR/LF 749-750
(5) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-C
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Bankruptcy 1 Enter "1" (one) to indicate
Indicator the debt was discharged in
bankruptcy, if known.
Otherwise, enter a blank.
548-555 Date 8 Enter the date the debt was
Canceled canceled in the format of
YYYYMMDD (e.g., 20001022).
Do not enter hyphens or
slashes.
For dates with one-digit months (i.e., January-September) or
days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special
characters.
556-594 Debt 39 Enter a description of the
Description origin of the debt, such as
student loan, mortgage, or
credit card expenditure. If
a combined Form 1099-C and
1099-A is being filed, also
enter a description of the
property.
595-662 Blank 68 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750 for Form 1099C
Blank 544-546
Bankruptcy Indicator 547
Date Canceled 548-555
Debt Description 556-594
Blank 595-662
Special Data Entries 663-722
Blank 723-748
Blank or CR/LF 749-750
(6) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-DIV
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Second TIN 1 Enter "2" to indicate
Notice notification by IRS twice
(Optional) within three calendar years
that the payee provided an
incorrect name and/or TIN
combination: otherwise,
enter a blank.
545-546 Blank 2 Enter blanks.
547-586 Foreign Country 40 Enter the name of the
or U.S. foreign country or U.S.
Possession possession to which the
withheld foreign tax (Amount
Code 9) applies. Otherwise,
enter blanks.
587-662 Blank 76 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Combined 2 If this payee record is to
Federal/State be forwarded to a state
Code agency as part of the
Combined Federal/State
Filing Program enter the
valid state code from Part
A, Sec. 16, Table 1. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-DIV
Second TIN Notice (Optional) 544
Blank 545-546
Foreign Country or U.S. Possession 547-586
Blank 587-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Combined Federal/ State Code 747-748
Blank or CR/LF 749-750
(7) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-G
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Trade or 1 Enter "1" (one) to indicate
Business the state or local income
Indicator tax refund, credit, or
offset (Amount Code 2) is
attributable to income tax
that applies exclusively to
income from a a trade or
business.
Indicator Usage
_________ _____
1 Income tax
refund applies
exclusively to
a trade or
business.
Blank Income tax
refund is a
general tax
refund.
548-551 Tax Year 4 Enter the tax year for which
of Refund the refund, credit, or
offset (Amount Code 2) was
issued. The tax year must
reflect the year for which
the payment was made, not
the tax year of the Form
1099-G. The tax year must be
in the four position format
of YYYY (e.g., 1998). The
valid range of years for the
refund is 1990 through 1999.
552-662 Blank 111 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. You may
enter your routing and
transit number (RTN) here.
If this field is not
utilized, enter blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Combined 2 If this payee record is to
Federal/State be forwarded to a state
Code agency as part of the
Combined Federal/State
Filing Program enter the
valid state code from Part
A, Sec. 16, Table I. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-G
Blank 544-546
Trade or Business Indicator 547
Tax Year of Refund 548-551
Blank 552-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Combined Federal/ State Code 747-748
Blank or CR/LF 749-750
(8) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-INT
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required. Enter "T."
544 Second TIN 1 Enter "2" to indicate
Notice notification by IRS twice
(Optional) within three calendar years
that the payee provided an
incorrect name and/or TIN
combination; otherwise,
enter a blank.
545-546 Blank 2 Enter blanks.
547-586 Foreign Country 40 Enter the name of the
or U.S. foreign country or U.S.
Possession possession to which the
withheld foreign tax (Amount
Code 9) applies. Otherwise,
enter blanks.
587-662 Blank 76 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. You may
enter your routing and
transit number (RTN) here.
If this field is not
utilized, enter blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Combined 2 If this payee record is to
Federal/State be forwarded to a state
Code agency as part of the
Combined Federal/State
Filing Program, enter the
valid state code from Part
A, Sec. 16, Table I. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750 for Form
1099-INT
Second TIN Notice (Optional) 544
Blank 545-546
Foreign Country or U.S. Possession 547-586
Blank 587-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Combined Federal/State Code 747-748
Blank or CR/LF 749-750
(9) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-LTC
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Type of Payment 1 Enter the appropriate
Indicator indicator from the
following table: otherwise,
enter blanks.
Indicator Usage
1 Per diem
2 Reimbursed
amount
548-556 Social 9 Required. Enter the Social
Security Security Number of the
Number of insured.
Insured
557-596 Name of 40 Required. Enter the name of
Insured the insured.
597-636 Address 40 Required. Enter the address
Insured of the insured. Street
address should include
number, street, apartment or
suite number (or P.O. Box if
not delivered to street
address). Left justify
information and fill unused
positions with blanks. This
field must not contain any
data other than payee's
address.
For U.S. addresses, the payee city, state, and ZIP Code must be
reported as a 40, 2, and 9 position field, respectively. Filers must
adhere to the correct format for the insured's city, state, and ZIP
Code.
For foreign addresses, filers may use the insured's city,
state, and ZIP Code as a continuous 51 position field. Enter
information in the following order: city, province or state, postal
code, and the name of the country. When reporting a foreign address,
the Foreign Country Indicator in position 247 must contain a "1"
(one).
637-676 City of 40 Required. Enter the city,
Insured town, or post office. Left
justify information and fill
the unused positions with
blanks. Enter APO or FPO, if
applicable. Do not enter
state and Zip Code
information in this field.
677-678 State of 2 Required. Enter the valid
Insured U.S. Postal Service state
abbreviations for states or
the appropriate postal
identifier (AA, AE, or AP)
described in Part A, Sec.
18.
679-687 ZIP Code 9 Required. Enter the valid
of Insured nine digit ZIP Code assigned
by the U.S. Postal Service.
If only the first five
digits are known, left
justify information and fill
the unused positions with
blanks. For foreign
countries, alpha characters
are acceptable as long as
the filer has entered a "1"
(one) in the Foreign Country
Indicator, located in
position 247 of the "B"
Record.
688 Status of 1 Enter the appropriate code
Illness from the table below to
Indicator indicate the status of the
(Optional) illness of the insured;
otherwise, enter blank:
Indicator Usage
_________ _____
1 Chronically ill
2 Terminally ill
689-696 Date 8 Enter the latest date of a
Certified doctor's certification of
(Optional) the status of the insured's
illness. The format of the
date is YYYYMMDD (e.g.,
20001022).
For dates with one-digit months (i.e., January-September) or
days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special
characters
697-722 Blank 26 Enter blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 1099-LTC
Blank 544-546
Type of Payment Indicator 547
SSN of Insured 548-556
Name of Insured 557-596
Address of Insured 597-636
City of Insured 637-676
State of Insured 677-678
ZIP Code of Insured 679-687
Status of Illness Indicator
(Optional) 688
Date Certified (Optional) 689-696
Blank 697-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Blank 747-748
Blank or CR/LF 749-750
(10) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099MISC
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Second TIN 1 Enter "2" to indicate
Notice notification by IRS twice
(Optional) within three calendar years
that the payee provided an
incorrect name and/or TIN
combination; otherwise,
enter a blank.
545-546 Blank 2 Enter blanks.
547 Direct Sales 1 Enter a "1" (one) to
Indicator indicate sales of $5,000 or
(See Note.) more of consumer products to
a person on a buy-sell,
deposit-commission, or any
other commission basis for
resale anywhere other than
in a permanent retail
establishment. Otherwise,
enter a blank.
* Note: If reporting a direct sales indicator only, use Type of
Return "A" in Field Position 27, and Amount Code 1 in Field Position
28 of the Payer "A" Record. All payment amount fields in the Payee
"B" Record will contain zeros.
548-662 Blank 115 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Combined 2 If this payee record is to
Federal/ be forwarded to a state
State Code agency as part of the
Combined Federal/State
Filing Program, enter the
valid state code from Part
A, Sec. 16, Table 1. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 1099-MISC
Second TIN Notice (Optional) 544
Blank 545-546
Direct Sales Indicator 547
Blank 548-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Combined Federal/ State Code 747-748
Blank or CR/LF 749-750
(11) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-MSA
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Blank 1 Enter blank.
545 Distribution 1 Required. Enter the
Code applicable code to indicate
the type of payment:
Code Category
____ ________
1 Normal distribution
2 Excess contributions
3 Disability
4 Death distribution
other than code 6
(This includes
distributions to a
spouse, nonspouse, or
estate beneficiary in
the year of death and
to an estate after
the year of death.)
5 Prohibited
transaction
6 Death distribution
after year of death
to a nonspouse
beneficiary (Do not
use for distribution
to an estate.)
546 Blank 1 Enter a blank
547 Medicare+ 1 Enter "1" (one) if
Choice MSA distributions are from a
Indicator Medicare+Choice MSA.
Otherwise, enter a blank.
548-662 Blank 115 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 1099-MSA
Blank 544
Distribution Code 545
Blank 546
Medicare+ Choice MSA Indicator 547
Blank 548-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Blank 747-748
Blank or CR/LF 749-750
(12) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-OID
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Second TIN 1 Enter "2" to indicate
Notice notification by IRS twice
(Optional) within three calendar years
that the payee provided an
incorrect name and/or TIN
combination; otherwise,
enter a blank.
545-546 Blank 2 Enter blanks.
547-585 Description 39 Required, Enter the CUSIP
number, if any. If there is
no CUSIP number, enter the
abbreviation for the stock
exchange and issuer, the
coupon rate, and year (must
be 4 digit year) of maturity
(e.g., NYSE XYZ 12 1/2000).
Show the name of the issuer
if other than the payer. If
fewer than 39 characters are
required, left justify
information and fill unused
positions with blanks.
586-662 Blank 77 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Combined 2 If this payee record is to
Federal/ be forwarded to a state
State Code agency as part of the
Combined Federal/State
Filing Program, enter the
valid state code from Part
A, Sec. 16. Table I. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 1099-OID
Second TIN Notice (Optional) 544
Blank 545-546
Description 547-585
Blank 586-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Combined Federal/ State Code 747-748
Blank or CR/LF 749-750
(13) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-PATR
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Second TIN 1 Enter "2" to indicate
Notice notification by IRS twice
(Optional) within three calendar years
that the payee provided an
incorrect name and/or TIN
combination; otherwise,
enter a blank.
545-662 Blank 118 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Combined 2 If this payee record is to
Federal/ be forwarded to a state
State Code agency as part of the
Combined Federal/State
Filing Program, enter the
valid state code from Part
A, Sec. 16, Table 1. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for 1099-PATR
Second TIN Notice (Optional) 544
Blank 545-662
Special Data Entries 663-722
State Income Tax Withheld 723-746
Local Income Tax Withheld 723-746
Combined Federal/ State Code 747-748
Blank or CR/LF 749-750
(14) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-R
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544 Blank 1 Enter blank.
545-546 Distribution 2 Required. Enter at least one
Code distribution code from the
table below. More than one
code may apply. If only one
code is required, it must be
entered in position 545 and
(For a detailed position 546 must be blank.
explanation of A blank in position 545 is
distribution not acceptable. Position 545
codes, see the must contain a numeric code
2000 except when using Code D, E,
"Instructions F, G, H, J, L, M, P, R or S.
for Forms 1099-R Distribution Code A, when
and 5498.") applicable, must be entered
in position 546 with the
applicable numeric code in
position 545. When using
Code P for an IRA
distribution under section
408(d)(4) of the Internal
Revenue Code, the filer may
also enter Code 1, 2, or 4
if applicable. Only three
numeric combinations are
acceptable, Codes 8 and 1, 8
and 2, and 8 and 4, on one
return. These three
combinations can be used
only if both codes apply to
the distribution being
reported. If more than one
numeric code is applicable
to different parts of a
distribution, report two
separate "B" Records.
Distribution Codes E, F, and
H cannot be used with any
other codes. Distribution
Code G may be used with
Distribution Code 4 only, if
applicable.
Code Category
____ ________
1 /*/ Early
distribution, no
known exception (in
most cases, under age
59 1/2)
2 /*/ Early
distribution,
exception applies
(Under age 59 1/2)
3 /*/ Disability
4 /*/ Death
5 /*/ Prohibited
transaction
6 Section 1035 exchange
(a tax-free exchange
of life insurance,
annuity, or endowment
contracts)
7 /*/ Normal
distribution
8 /*/ Excess
contributions plus
earnings/excess
deferrals (and/or
earnings) taxable in
2000
9 PS 58 costs (premiums
paid by a trustee or
custodian for current
insurance protection)
A May be eligible for
10-year tax option
D /*/ Excess
contributions plus
earnings/excess
deferrals taxable in
1998
E Excess annual
additions under
section 415
F Charitable gift
annuity
G Direct rollover to
IRA
H /*/ Direct rollover
to qualified plan or
tax-sheltered annuity
or a transfer from a
conduit IRA to a
qualified plan
J Distribution from a
Roth IRA (This code
may be used with Code
1, 2, 3, 4, 5, 8, or
P.)
L Loans treated as
deemed distributions
under section 72(p)
M Distribution from an
education IRA (Ed
IRA)
P /*/ Excess
contributions plus
earnings/excess
deferrals taxable in
1999
R Recharacterized IRA
contribution (See
Note.)
S /*/ Early
distribution from a
SIMPLE IRA in first 2
years, no known
exception
/*/ If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth conversion, use the IRA/SEP/SIMPLE Indicator of "1" (one) in position 548 of the Payee "B" Record.
* Note: The trustee of the first IRA must report the recharacterization as a distribution on Form 1099-R (and the original contribution and its character on Form 5498).
547 Taxable Amount Enter "1" (one) only if the
Not Determined taxable amount of the
Indicator payment entered for Payment
Amount Field 1 (Gross
distribution) of the "B"
Record cannot be computed;
otherwise, enter blank. [If
Taxable Amount Not
Determined Indicator is
used, enter "0's" (zeros) in
Payment Amount Field 2 of
the Payee "B" Record.]
Please make every effort to
compute the taxable amount.
548 IRA/SEP/ 1 Enter "1" (one) for a
SIMPLE traditional IRA, SEP, or
Indicator SIMPLE distribution or Roth
conversion; otherwise, enter
a blank, (See Note.) If the
IRA/SEP/SIMPLE Indicator is
used, enter the amount of
the Roth conversion or
distribution in Payment
Amount Field A of the Payee
"B" Record. Do not use the
indicator for a distribution
from a Roth or education IRA
or for an IRA
recharacterization.
* Note: For Form 1099-R, generally, report the Roth conversion or
total amount distributed from a traditional IRA, SEP, or SIMPLE in
Payment Amount Field A (traditional IRA/SEP/SIMPLE distribution or
Roth conversion), as well as Payment Amount Field 1 (Gross
Distribution) of the "B" Record. Refer to the 2000 "Instructions for
Forms 1099-R and 5498" for exceptions (Box 2a instructions).
549 Total 1 Enter a "1" (one) only if
Distribution the payment shown for Amount
Indicator (See Code 1 is a total
Note.) distribution that closed out
the account; otherwise,
enter a blank.
* Note: A total distribution is one or more distributions within one
tax year in which the entire balance of the account is distributed.
Any distribution that does not meet this definition is not a total
distribution.
550-551 Percentage 2 Use this field when
of Total reporting a total
Distribution distribution to more than
one person, such as when a
participant is deceased and
a payer distributes to two
or more beneficiaries.
Therefore, if the percentage
is 100, leave this field
blank. If the percentage is
a fraction, round off to the
nearest whole number (for
example, 10.4 percent will
be 10 percent; 10.5 percent
will be 11 percent). Enter
the percentage received by
the person whose TIN is
included in positions 12-20
of the "B" Record. This
field must be right
justified, and unused
positions must be
zero-filled. If not
applicable, enter blanks.
Filers need not enter this
information for any IRA
distribution or for direct
rollovers.
552-662 Blank 111 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. The state/payer's
state number, state
distribution, name of
locality, and/or local
distribution can be entered
in this field. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
field.
747-748 Combined 2 If this payee record is to
Federal/State be forwarded to a state
Code agency as part of the
Combined Federal/State
Filing Program, enter the
valid state code from Part
A, Sec. 16, Table 1. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 1099-R
Blank 544
Distribution Code 545-662
Taxable Amount Not Determined
Indicator 547
IRA/SEP/SIMPLE Indicator 548
Total Distribution Indicator 549
Percentage of Total Distribution 550-551
Blank 552-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Combined Federal/State Code 747-748
Blank or CR/LF 749-750
(15) Payee "B" Record -- Record Layout Positions 544-750 for Form 1099-S
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Property or 1 Required. Enter "1" (one) if
Services the transferor received or
Indicator will receive property (other
than cash and consideration
treated as cash in computing
gross proceeds) or services
as part of the consideration
for the property
transferred. Otherwise,
enter a blank.
548-555 Date of 8 Required. Enter the closing
Closing date in the format YYYYMMDD
(e.g., 20001022). Do not
enter hyphens or slashes.
For dates with one-digit months (i.e., January-September) or
days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special
characters.
556-594 Address or 39 Required. Enter the address
Legal of the property transferred
Description (including city, state, and
ZIP Code). If the address
does not sufficiently
identify the property, also
enter a legal description,
such as section, lot, and
block. For timber royalties,
enter "TIMBER." If fewer
than 39 positions are
required, left justify
information and fill unused
positions with blanks.
595-662 Blank 68 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 1099-S
Blank 544-546
Property or Services Indicator 547
Date of Closing 548-555
Address or Legal Description 556-594
Blank 592-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Blank 747-748
Blank or CR/LF 749-750
* Note: When reporting Form 1099-S, the "B" Record will reflect the
seller/transferor information.
(16) Payee "B" Record -- Record Layout Positions 544-750 for Form 5498
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 IRA Indicator 1 Required, if applicable.
(Individual Enter "1" (one) if reporting
Retirement a rollover (Amount Code 2)
Account) or Fair Market Value (Amount
Code 4) for an IRA.
Otherwise, enter a blank.
548 SEP Indicator 1 Required, if applicable.
(Simplified Enter "1" (one) if reporting
Employee rollover (Amount Code 2) or
Pension) Fair Market Value (Amount
Code 4) for a SEP.
Otherwise, enter a blank.
549 SIMPLE 1 Required, if applicable.
Indicator Enter "1" (one) if reporting
(Savings a rollover (Amount Code 2)
Incentive or Fair Market Value (Amount
Match Plan for Code 4) for a SIMPLE.
Employees) Otherwise, enter a blank.
550 Roth IRA 1 Required, if applicable.
Indicator Enter "1" (one) if
reporting a rollover (Amount
Code 2) or Fair Market
Value (Amount Code 4) for a
Roth IRA. Otherwise, enter a
blank.
551 Recharacter- 1 Required, if applicable.
ization Enter "1" (one) if
Indicator reporting any
recharacterization.
Otherwise, enter a blank.
552 Education 1 Required, if applicable.
IRA Indicator Enter "1" (one) if reporting
a rollover (Amount Code 2)
or Fair Market Value (Amount
Code 4) for an Education
IRA. Otherwise, enter a
blank.
553-662 Blank 110 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-746 Blank 24 Enter blanks.
747-748 Combined 2 If this payee record is to
Federal/State be forwarded to a state
Code agency as part of the
Combined Federal/State
Filing Program, enter the
valid state code from Part
A, Sec. 16, Table 1. For
those payers or states not
participating in this
program, enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 5498
Blank 544-546
IRA Indicator 547
SEP Indicator 548
SIMPLE Indicator 549
Roth IRA Indicator 550
Recharacterization Indicator 551
Education IRA Indicator 552
Blank 553-662
Special Data Entries 663-722
Blank 723-746
Combined Federal/State Code 747-748
Blank or CR/LF 749-750
(17) Payee "B" Record -- Record Layout Positions 544-750 for Form 5498-MSA
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Medicare+ 1 Enter "1" for
Choice MSA Medicare+Choice MSA.
Indicator
548-662 Blank 115 Enter blanks.
663-722 Special 60 This portion of the "B"
Data Entries Record may be used to
record information for state
or local government
reporting or for the filer's
own purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-748 Blank 26 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form 5498-MSA
Blank 544-546
Medicare + Choice MSA Indicator 547
Blank 548-662
Special Data Entries 663-722
Blank 723-748
Blank or CR/LF 749-750
(18) Payee "B" Record -- Record Layout Positions 544-750 for Form W-2G
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
544-546 Blank 3 Enter blanks.
547 Type of 1 Required. Enter the
Wager Code applicable type of wager
code from the table below:
Code Category
____ ________
1 Horse race track (or
off-track betting of
a horse track nature)
2 Dog race track (or
off-track betting of
a dog track nature)
3 Jai-alai
4 State-conducted
lottery
5 Keno
6 Bingo
7 Slot machines
8 Any other type of
gambling winnings
548-555 Date Won 8 Required. Enter the date of
the winning transaction in
the format YYYYMMDD (e.g.,
20001022). Do not enter
hyphens or slashes. This is
not the date the money was
paid, if paid after the date
of the race (or game).
For dates with one-digit months (i.e., January-September) or
days (i.e., 1-9), enter a zero before the month or day. January 2,
2000 would be 20000102. Do not enter blanks, alphas or special
characters.
556-570 Transaction 15 Required. For
state-conducted lotteries,
enter the ticket or other
identifying number. For
keno, bingo, and slot
machines, enter the ticket
or card number (and color,
if applicable), machine
serial number, or any other
information that will help
identify the winning
transaction. For all others,
enter blanks.
571-575 Race 5 If applicable, enter the
race (or game) relating to
the winning ticket;
otherwise, enter blanks.
576-580 Cashier 5 If applicable, enter the
initials or number of the
cashier making the winning
payment; otherwise, enter
blanks.
581-585 Window 5 If applicable, enter the
window number or location
of the person paying the
winning payment; otherwise,
enter blanks.
586-600 First ID 15 For other than state
lotteries, enter the first
identification number of the
person receiving the winning
payment; otherwise, enter
blanks.
601-615 Second ID 15 For other than state
lotteries, enter the second
identification number of the
person receiving the
winnings; otherwise, enter
blanks.
616-662 Blank 47 Enter blanks.
663-722 Special Data 60 This portion of the "B"
Entries Record may be used to record
information for state or
local government reporting
or for the filer's own
purposes. Payers should
contact the state or local
revenue departments for
filing requirements. If this
field is not utilized, enter
blanks.
723-734 State Income 12 State income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting state tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
735-746 Local Income 12 Local income tax withheld is
Tax Withheld for the convenience of the
filers. This information
does not need to be reported
to IRS. The payment amount
must be right justified and
unused positions must be
zero-filled. If not
reporting local tax
withheld, this field may be
used as a continuation of
the Special Data Entries
Field.
747-748 Blank 2 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
Payee "B" Record -- Record Layout Positions 544-750
for Form W-2G
Blank 544-546
Type of Wager Code 547
Date Won 548-555
Transaction 556-570
Race 571-575
Cashier 576-580
Window 581-585
First ID 586-600
Second ID 601-615
Blank 616-662
Special Data Entries 663-722
State Income Tax Withheld 723-734
Local Income Tax Withheld 735-746
Blank 747-748
Blank or CR/LF 749-750
Section 11. End of Payer "C" Record -- General Field Descriptions and Record Layout
.01 The End of Payer "C" Record is a fixed record length of 750 positions. The control total fields are each 18 positions in length.
.02 The "C" Record consists of the total number of payees and the totals of the payment amount fields filed by a given payer and/or a particular type of return. The "C" Record must be written after the last "B" Record for each type of return for a given payer. For each "A" Record and group of "B" Records on the file, there must be a corresponding "C" Record. A file format diagram is located at the end of Part E, Miscellaneous Information, just before the mail labels.
.03 In developing the "C" Record, for example, if a payer used Amount Codes 1, 3, and 6 in the "A" Record, the totals from the "B" Records would appear in Control Totals 1 (positions 16-33), 3 (positions 52-69), and 6 (positions 106-123) of the "C" Record. In this example, positions 34-51, 70-105, and 124-231 would be zero filled. Positions 232-748 would be blank filled.
.04 Payers/Transmitters should verify the accuracy of the totals since data with missing or incorrect "C" Records will be returned for replacement.
Record Name: End of Payer "C" Record
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required. Enter "C."
2-9 Number of 8 Required. Enter the total
Payees number of "B" Records
covered by the preceding "A"
Record. Right justify
information and fill unused
positions with zeros.
10-15 Blank 6 Enter blanks.
16-33 Control 18 Required, Accumulate totals
Total 1 of any payment amount
fields in the "B" Records
into the appropriate control
34-51 Control 18 total fields of the "C"
Total 2 Record. Control totals must
be right justified and
unused control total fields
52-69 Control 18 zero-filled. All control
Total 3 total fields are 18
positions in length.
70-87 Control 18
Total 4
88-105 Control 18
Total 5
106-123 Control 18
Total 6
124-141 Control 18
Total 7
142-159 Control 18
Total 8
160-177 Control 18
Total 9
178-195 Control 18
Total A
196-213 Control 18
Total B
214-231 Control 18
Total C
232-748 Blank 517 Enter blanks.
749-750 Blank 2 Enter blanks, or carriage
return/line feed (CR/LF)
characters.
End of Payer "C" Record Record Layout
Record Type 1
Number of Payees 2-9
Blank 10-15
Control Total 1 16-33
Control Total 2 34-51
Control Total 3 52-69
Control Total 4 70-87
Control Total 5 88-105
Control Total 6 106-123
Control Total 7 124-141
Control Total 8 142-159
Control Total 9 160-177
Control Total A 178-195
Control Total B 196-213
Control Total C 214-231
Blank 232-748
Blank or CR/LF 749-750
Section 12. State Totals "K" Record -- General Field Descriptions and Record Layout
.01 The State Totals "K" Record is a fixed record length of 750 positions. The control total fields are each 18 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. A file format diagram is located at the end of Part E, Miscellaneous Information, just before the mail labels.
.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 would 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.
(1) State Totals "K" Record -- Record Layout Forms 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required. Enter "K."
2-9 Number of 8 Required. Enter the total
Payees number of "B" Records being
coded for this state. Right
justify information and fill
unused positions with zeros.
10-15 Blank 6 Enter blanks.
16-33 Control 18 Required. Accumulate totals
Total 1 of any payment amount fields
in the "B" Records for each
state being reported into
34-51 Control 18 the appropriate control
Total 2 total fields of the
appropriate "K" Record.
Control totals must be right
52-69 Control 18 justified and unused control
Total 3 total fields zero-filled.
All control total fields are
18 positions in length
70-87 Control 18
Total 4
88-105 Control 18
Total 5
106-123 Control 18
Total 6
124-141 Control 18
Total 7
142-159 Control 18
Total 8
160-177 Control 18
Total 9
178-195 Control 18
Total A
196-213 Control 18
Total B
214-231 Control 18
Total C
232-706 Blank 475 Enter blanks.
707-724 State Income 18 State income tax withheld
Tax Withheld total is for the convenience
Total of the filers. Aggregate
totals of the state income
tax withheld field in the
Payee "B" Records;
otherwise, enter blanks.
725-742 Local Income 18 Local income tax withheld
Tax Withheld total is for the convenience
Total of the filers. Aggregate
totals of the local income
tax withheld field in
the Payee "B" Records;
otherwise, enter blanks.
743-746 Blank 4 Enter blanks.
747-748 Combined 2 Required. Enter the code
Federal/ assigned to the state which
State Code is to receive the
information. (Refer to Part
A. Sec. 16, Table 1.)
749-750 Blank 2 Enter blanks or carriage
return/line feed (CR/LF)
characters.
State Totals "K" Record -- Record Layout Forms 1099-DIV,
1099-G, 1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R,
and 5498
Record Type 1
Number of Payees 2-9
Blank 10-15
Control Total 1 16-33
Control Total 2 34-51
Control Total 3 52-69
Control Total 4 70-87
Control Total 5 88-105
Control Total 6 106-123
Control Total 7 124-141
Control Total 8 142-159
Control Total 9 160-177
Control Total A 178-195
Control Total B 196-213
Control Total C 214-231
Blank 232-706
State Income Tax Withheld Total 707-724
Local Income Tax Withheld Total 725-742
Blank 743-746
Combined Federal/State Code 747-748
Blank or CR/LF 749-750
Section 13. End of Transmission "F" Record -- General Field Descriptions and Record Layout
.01 The End of Transmission "F" Record is a fixed record length of 750 positions. The "F" Record is a summary of the number of payers in the entire file.
.02 This record should be written after the last "C" Record (or last "K" Record, when applicable) of the entire file.
Record Name: End of Transmission "F" Record
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1 Record Type 1 Required, Enter "F."
2-9 Number of 8 Enter the total number of
"A" Records Payer in the "A" Records
entire file (right justify
and zero fill) or enter all
zeros.
10-30 Zero 21 Enter zeros.
31-748 Blank 718 Enter blanks.
749-750 Blank 2 Enter blanks or carriage
return/line feed (CR/LF)
characters.
End of Transmission "F" Record -- Record Layout
Record Type 1
Number of "A" Records 2-9
Zero 10-30
Blank 31-748
Blank or CR/LF 749-750
Part C. Electronic Filing Specifications
Section 1. Background
01. All electronic filing of information returns are received at IRS/MCC via the FIRE (Filing Information Returns Electronically) System. The FIRE System can be accessed via analog and ISDN BRI connections. The system is designed to support the electronic filing of information returns only. The telephone number for electronic filing is (1-304-262-2400). Publications and forms are no longer available electronically from MCC. Users needing publications and forms will need to download them from the IRS's Internet Web Site at www.irs.gov or order them by calling 1-800-TAX-FORM (1-800-829-3676).
Section 2. Advantages of Filing Electronically
Some of the advantages of filing electronically are as follows:
(1) Results available within 1-2 workdays as to the
acceptability of the data transmitted. It is the filer's
responsibility to dial back in and check results.
(2) Later due date than magnetic media or paper for
electronically filed Forms 1099, 1098, and W-2G (refer to
Part A, Section 10.01).
(3) Allows more attempts than magnetic media filing to correct
bad files before imposing penalties (refer to Part C,
Section 6.05).
(4) Better customer service due to on-line availability of
transmitter's files for research purposes.
(5) Additional 60 days for testing -- November 1, 2000, to
February 15, 2001, instead of November 1, 2000, through
December 15, 2000.
Section 3. General
.01 Electronic filing of Forms 1098, 1099, 5498, and W-2G, originals, corrections, and replacements of information returns is offered as an alternative to magnetic media (tape, tape cartridge, or diskette) or paper filing, but is not a requirement. Transmitters filing electronically will fulfill the magnetic media requirements for those payers who are required to file magnetically. It may also be used by payers who are under the filing threshold requirement, but would prefer to file their information returns this way. If the original file was sent magnetically, but was returned for replacement, the replacement may be transmitted electronically. Also, if the original file was submitted via magnetic media, any corrections may be transmitted electronically.
.02 The electronic filing of information returns is not affiliated with the Form 1040 electronic filing program. These two programs are totally independent, and filers must obtain separate approval to participate in each of them. All inquiries concerning the electronic filing of information returns should be directed to IRS/MCC. IRS/MCC personnel cannot answer questions or assist taxpayers in the filing of Form 1040 tax returns. Filers with questions of this nature will be directed to the Customer Service toll-free number (1-800-829-1040) for assistance.
.03 Files submitted to IRS/MCC electronically must be in standard ASCII code. No magnetic media or paper forms are to be submitted with the same information as the electronically submitted file.
.04 If a request for extension is approved, transmitters who file electronically will be granted an extension of time to file. Part A, Sec. 11, explains procedures for requesting extensions of time. Filers are encouraged to file their data as soon as possible.
.05 The formats of the "T", "A", "B", "C", "K", and "F" Records are the same for electronically filed records as they are for 3 1/2- inch diskettes, tapes, and tape cartridges, and must be in standard ASCII code. For electronically filed documents, each transmission is considered a separate file; therefore, each transmission must begin with a Transmitter "T" Record and end with an End of Transmission (EOT) "F" Record.
Section 4. Electronic Filing Approval Procedure
.01 Filers must obtain, or already have, a Transmitter Control Code (TCC) assigned prior to submitting their files electronically. (Filers who currently have a TCC for magnetic media filing do not have to request a second TCC for electronic filing.) Refer to Part A, Sec. 7, for information on how to obtain a TCC.
.02 Once a TCC is obtained, electronic filers assign their own passwords and do not need prior or special approval.
.03 For all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. Passwords are user assigned at first logon and are up to 8 alpha/numerics, which are case sensitive. However, if filers do forget their password, call 304-263-8700 for assistance.
* Note: Passwords are case sensitive.
Section 5. Test Files
.01 Filers are not required to submit a test file; however, the submission of a test file is encouraged for all new electronic filers to test hardware and software connectivity. If filers wish to submit an electronic test file for Tax Year 2000 (returns to be filed in 2001), it must be submitted to IRS/MCC no earlier than November 1, 2000, and no later than February 15, 2001.
.02 If a filer encounters problems while transmitting the electronic test file, contact IRS/MCC for assistance.
.03 Filers can verify the status of their transmitted test data by dialing the electronic filing system phone number (1-304-262- 2400). This information will be available within 1-2 workdays after their transmission is received by IRS/MCC.
.04 A test file is required from filers who want approval for the Combined Federal/State Filing Program. See Part A, Sec. 16, for further details.
Section 6. Electronic Submissions
.01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week. Technical assistance will be available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time by calling 304-263-8700.
.02 The FIRE System will be down from December 29, 2000, through January 7, 2001. This will allow time for IRS/MCC to update its system to reflect current year changes.
.03 Data compression is encouraged when submitting information returns electronically. WinZip and PKZip are acceptable compression packages. UNIX COMPRESS may be acceptable; however, a test file is recommended to verify compatibility. IRS/MCC cannot accept self- extracting zip files or compressed files containing multiple files.
The time required to transmit information returns electronically will vary depending on the modem speed and the type of data compression used, if any. The time required to transmit a file can be reduced by as much as 95 percent by using software compression and hardware compression.
The following are actual transmission rates achieved in test uploads at MCC using compressed files. The actual transmission rates will vary depending on the modem speeds.
Transmission
Speed in bps 1000 Records 10,000 Records 100,000 Records
____________________________________________________________________
19.2K 34 Sec. 6 Min. 60 Min.
56K 20 Sec. 3 1/2 Min. 33 Min.
128K (ISDN) 8 Sec. 1 Min. 10 Min.
.04 Files submitted electronically will be assigned a unique filename by the FIRE System (the users may name files anything they choose from their end). The filename assigned by the FIRE System will consist of submission type [TEST, ORIG (original), CORR (correction), and REPL (replacement)], the filer's TCC and a four digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is 44444, the IRS assigned filename would be ORIG.44444.0001. Record the filename. This information will be needed by MCC in order to identify the file, if assistance is required, and to complete Form 4804.
.05 If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted or 4 replacement attempts within that 60 day period whichever comes first, to transmit an acceptable file. If an acceptable file is not received within 60 days or within 4 replacement attempts, then the payer could be subject to late filing penalties. This only applies to files originally sent electronically.
.06 Filers are advised not to resubmit an entire file if records were omitted from the original transmission. This will result in duplicate filing. A new file should be sent consisting of the records that had not previously been submitted.
.07 The TCC in the Transmitter "T" Record must be the TCC used to transmit the file; otherwise, the file will be considered an error.
Section 7. Transmittal Requirements
.01 The results of the electronic transmission will be available in the File Status area of the electronic system within 1- 2 workdays; however, no further processing will occur until the signed Form 4804 is received. The Form 4804 must be postmarked by the due date of the return. No return is considered filed until a Form 4804 is received by IRS/MCC.
.02 Form 4804, which is located in the back of this publication, can be ordered by calling the IRS toll-free forms and publications order number 1-800-TAX-FORM (1-800-829-3676), or it may be computer-generated. It may also be obtained from the IRS's Internet Web Site at www.irs.gov. If a filer chooses to computer- generate Form 4804, all of the information contained on the original form, including the affidavit, must also be contained on the computer-generated form.
.03 The TCC used in the Transmitter "T" Record is the TCC which must appear on the transmittal Form 4804.
.04 Forms 4804 should be mailed to the following address:
If by Postal Service, air or truck freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Electronic Filing Coordinator
230 Murall Drive
Kearneysville, WV 25430
Please indicate on the envelope the following message:
CONTAINS FORM 4804 INFORMATION -- NO MAGNETIC MEDIA
Section 8. Electronic Filing Specifications
.01 The FIRE System is designed exclusively for the filing of Forms 1042-S, 1099, 1098, 5498, 8027, W-2G and W-4.
.02 A transmitter must have a TCC before a file can be transmitted. If you have a TCC for magnetic media filing, that TCC can also be used for electronic filing.
.03 It is the filer's responsibility to dial back to verify the acceptability of files submitted by checking the file status area of the system. These reports will be available on the electronic system in 1-2 workdays after the transmission is received by IRS/MCC.
.04 Contact the FIRE System by dialing 304-262-2400. This number supports analog connections from 1200bps to 56Kbps or ISDN BRI 128Kbps connections. The system can be accessed via Dial-up network/web browser (see Section 9) or communications software (see Section 10). The Dial-up network/web browser will provide an Internet-like look without going through the Internet (point-to- point). If you do not have this capability, a text interface is provided that can be accessed via communication software such as Hyperterminal, Procomm, PCAnywhere, etc.
Section 9. Dial-up Network/Browser Specifications (Web Interface)
.01 The following are some general instructions (many of these settings may already be set by default in your software):
Dial-up network settings:
(a) Set dial-up server type to PPP
(b) Set network protocol to TCP/IP
Browser settings:
(a) Set to receive 'cookies'
(b) Enable JavaScript or Jscript
(c) Browser must be capable of file uploads (i.e., Internet
Explorer 4.0, Netscape 2.0 or higher)
(d) Enter the URL address of http://10.225.224.2 (Remember,
this is a point-to-point connection, not the Internet.)
.02 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since most of our filers use Windows 95, 98 or NT software, the following instructions are geared toward those products:
UNLOADING FILES WITH DIAL-UP NETWORKING/WEB BROWSER IN WINDOWS 95/98
Tips
(1) This is a point-to-point connection -- not the Internet.
(2) Your browser must be capable of file uploads, i.e., Internet Explorer 4.0 or Netscape Navigator 2.0 or higher.
(3) If you currently access the Internet via a LAN or a PROXY server, you will need to disable those options in your browser and enable 'Connect to the Internet using a modem'.
Select Programs
Accessories
Communications (Windows 98)
Dial-Up Networking
First time connecting with Dial-Up Network (If you have logged on previously, skip to Subsequent Dial-up Network Connections.)
The first time you dial-in, you will need to configure your Dial-Up Networking.
Select 'Make new connection'.
Type a descriptive name for the system your are calling.
Select your modem.
Click 'Next'.
Enter area code 304 and telephone number 262-2400.
Click 'Next'.
When you receive a message that you have successfully created a
new Dial-Up
Networking connection, click 'Finish'.
Click 'Connect' to dial. If you are prompted for a user name
and password, complete according to local procedures; otherwise,
click 'OK'.
When you receive the message that you have connected to our
system, click on your Web Browser (remember, you are not connecting
via the Internet -- this is a point-to-point connection).
In the URL Address enter http://10.225.224.2 and press ENTER.
Subsequent Dial-Up Network connections
Click 'Connect'.
If prompted for user name and password, complete according to
local procedures; otherwise, click 'OK'.
When you receive 'Connection Complete', click 'OK'.
Click on your Web Browser (remember, you are not connecting via
the Internet).
In the URL Address enter http://10.225.224.2 and press ENTER.
First time connection to The FIRE System (If you have logged on
previously, skip to Subsequent Connections to the FIRE System.)
Click 'Create New Account'.
Fill out the registration form and click 'Create'.
Enter your logon name (most users logon with their first and
last name).
Enter your password (the password is user assigned and is case
sensitive).
Click 'Create'.
If you receive the message 'account created', click 'OK'.
Click 'Start the Fire Application'
Subsequent connections to The FIRE System
Click 'Log On'.
Enter your logon name (most users logon with their first and
last name).
Enter your password (the password is user assigned and is case
sensitive).
At Menu Options:
Click 'Information Returns'
Enter your TCC:
Enter your EIN:
Click 'Submit'.
The system will then display the company name, address, city,
state, ZIP code and phone number. This information will be used to
contact or send any correspondence regarding this transmission.
Update as appropriate and/or click 'Accept'.
Click one of the following:
Original File
Correction File
Test File
Replacement File (if you select this option, select one of the
following):
FIRE Replacement (file was originally transmitted on this
system) Click file to be replaced
Magnetic Media Replacement File
Enter the alpha character from Form 9267, Media Tracking
Slip, that was returned with your magnetic media shipment.
Click 'Submit'.
Enter the drive/path/filename of the file you want to upload or click 'Browse' to locate the file.
Click 'Upload'.
When the upload is complete, the screen will display the total bytesreceived and the file name to be recorded on your Form 4804, Box 7b.
If you have more files to upload for that TCC:
Click 'File Another'; otherwise,
Click 'Back to Main Menu'.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1-2 business days.
At the Main Menu:
Enter 'B' for file status.
Press the Tab key to advance to TCC box; otherwise, enter 'E'
to exit.
Enter your TCC:
Enter your EIN:
Choose the appropriate option.
Tab to the file you want to look at and press ENTER.
If 'Results' indicate:
'File Good' and you agree with the 'Count of Payees' and have
mailed your Form 4804,you are finished with this file. (Form 4804 is
not needed on a replacement file unless the number of payees has
changed from the original/correction file.)
'File Bad' -- Correct the errors and resubmit the file as a
'replacement'.
'Not Yet Processed' -- File has been received, but we do not
have results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your
transmission.
When finished viewing your files, click on 'Main Menu'.
Click 'Log Off'.
Close your Web Browser.
IMPORTANT
Go back into your Dial-Up Network and click 'hang-up'; otherwise, you may stay connected and incur unnecessary phone charges.
Section 10. Communication Software Specifications (Text Interface)
.01 Communications software settings must be:
-- No parity
-- Eight data bits
-- One stop bit
.02 Terminal Emulation must be VT100.
.03 Due to the large number of communication products available, it is impossible to provide specific information on all software/hardware configurations. However, since most of our filers use Windows 95, 98 or NT software, the following instructions are geared toward those products (Procomm, PCAnywhere and many other communications packages are also acceptable and the product does not necessarily need to be Windows based.):
Uploading Files Using Hyperterminal in Windows 95, 98 or NT
Select Programs
Accessories
Communications (Windows 98)
Hyperterminal
The first time you log on, select Hyperterminal,
Hyperterm or Hyperterm.exe, whichever is available on your
system. Thereafter, you can just select the icon that you
have saved.
A box will appear titled 'Connection Description'.
Enter a name and choose an icon for the connection:
Country Code: United States of America
Area Code: 304
Phone Number: 262-2400
Connect Using: (default)
(If you need to modify the phone number, select File, then
Properties to enter defaults for the area code, phone numbers
and/or special access codes.) Click on Dial.
A 'Connect' box will appear to show the status.
Once you have connected to The FIRE System, if you do not
get a menu within a few seconds, press the ENTER key one time.
First Time Logon
When you have connected to the system, enter 'new' to
create your logon name and password. Complete the registration
information and enter 'y' to create account.
Logon Name and Password
Logon Name: Enter a logon name. Most users enter their
first and last name as the logon name.
Password: Enter a password of your choosing (1-8
alpha/numerics -- case sensitive).
After entering the password, you will go to the Main Menu.
Transferring Your Electronic File
Enter 'A' for Electronic Filing.
After reading Information Notice, press ENTER.
Enter 'A' for Forms 1098, 1099, 5498, W-2G, 1042-S, 8027
and Questionable Forms W-4.
Press the Tab key to advance to TCC box; otherwise, enter
'E' to exit.
Enter your TCC:
Enter your EIN:
The system will then display the company name, address,
city, state, ZIP code, and phone number. This information will
be used to contact or send correspondence (if necessary)
regarding this transmission. If you need to update, enter 'n'
to change information; otherwise, enter 'y' to accept.
Select one of the following:
'A' for an Original file
'B' for a Replacement file
'C' for a Correction file
'D' for a Test file
If you selected 'B' for a replacement file, select one of the following:
'A' Replacement Files For This System
This option is to replace an original/correction
file that was submitted electronically on this
system but was bad and needs to be replaced.
Select the file needing replaced.
'B' Magnetic media replacement files
Enter the alpha character from Form 9267, Media
Tracking Slip, that was returned with your
magnetic media shipment.
Choose one of the following protocols (Hyperterminal is normally set to Zmodem by default):
X -- Xmodem
Y -- Ymodem
Z -- Zmodem (Zmodem will normally give you the
fastest transfer rate.)
At this point, you must start the upload from your PC.
To send a file:
Go to the hyperterminal menu bar,
Click on Transfer,
Click on Send file.
A box will appear titled 'Send File'.
Enter the drive/path/filename or click on Browse to locate your file.
Click on Send.
When the upload is complete, the screen will display the total bytes received and the file name to be recorded on your Form 4804, Box 7b.
Press ENTER to continue.
If you have more files to send for the same TCC/EIN, enter 'y'; otherwise, enter 'n'.
It is your responsibility to check the acceptability of your file; therefore, be sure to dial back into the system in 1-2 business days.
At the Main Menu:
Enter 'B' for file status.
Press the Tab key to advance to TCC box; otherwise, enter 'E'
to exit.
Enter your TCC:
Enter your EIN:
Choose the appropriate option.
Tab to the file you want to look at and press ENTER.
If 'Results' indicate:
'File Good' and you agree with the 'Count of Payees' and have
mailed your Form 4804, you are finished with this file, (Form 4804
is not needed on a replacement file unless the number of payees
changes from the original/correction file.)
'File Bad' -- Correct the errors and resubmit the file as a
replacement.
'Not Yet Processed' -- File has been received, but we do not
have results available yet. Please check back in a few days.
When you are finished, enter 'E' from the Main Menu to logoff.
Enter '2' to hang-up.
Section 11. Modem Configuration
.01 Hardware features
(a) Enable hardware flow control
(b) Enable modem error control
(c) Enable modem compression
Section 12. Common Problems Associated with Electronic Filing
.01 Refer to Part A, Section 19, for common format errors associated with magnetic/electronic files.
.02 The following are the major non-format errors associated with electronic filing:
1. No Form 4804, Transmittal of Information Returns Reported Magnetically/Electronically.
Even though you have sent your information returns electronically, you still need to mail a signed Form 4804 by the due date of the return. See Part C, Section 7.04, for the mailing address.
2. Transmitter does not dial back to the electronic system to determine file acceptability.
The results of your file transfer are posted to the FIRE System within two business days. It is your responsibility to verify file acceptability and, if the file contains errors, you can get an online listing of the errors. Data received and number of payee records are also displayed.
3. Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
4. Transmitter compresses several files into one.
Only compress one file at a time. For example, if you have 10 uncompressed files to send, compress each file separately and send 10 separate compressed files.
5. Transmitter sends a file and File Status indicates that the file is good, but the transmitter wants to send a replacement or correction file to replace the original/correction/replacement file.
Once a file has been transmitted, you cannot send a replacement file unless File Status indicates the file is bad (1-2 business days after file was transmitted). If you do not want us to process the file, you must first contact us at 304-263-8700 to see if this is a possibility. However, this will count as a replacement. (See Part A, Sec. 17, for the definition of replacement.)
6. Transmitter sends an original file that is good, then sends a correction file for the entire file even though there are only a few changes.
The correction file, containing the proper coding, should only contain the records needing correction, not the entire file.
7. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code.
Part D. Magnetic/Electronic Specifications For Extensions of Time
Section 1. General
.01 The specifications in Part D include the required 200-byte record format for extensions of time to file requests submitted magnetically or electronically. Also included are the instructions for the information that is to be entered in the record. Filers are advised to read this section in its entirety to ensure proper filing.
.02 Only filers who have been assigned a Transmitter Control Code may request an extension of time magnetically or electronically. If you meet the threshold of more than 50 payers when requesting an extension but are below the 250 documents threshold, you must still submit a Form 4419, Application for Filing Information Returns Magnetically/Electronically. Requests for extensions of time may be made for Forms 1098, 1099, 5498, W-2G, W- 2, 1042-S and 8027.
.03 For Tax Year 2000 (returns due to be filed in 2001), transmitters requesting an extension of time to file for more than 50 payers (not payees) are required to file the extension request magnetically or electronically. Transmitters requesting an extension of time for 10 to 50 payers (not payees) are encouraged to file the request magnetically or electronically. The request may be filed on tape, tape cartridge, 3 1/2-inch diskette, or electronically.
.04 For extension requests filed on magnetic media, the transmitter must mail the completed, signed Form 8809, Request for Extension of Time To File Information Returns, in the same package as the corresponding media or fax it to 304-264-5602. For extension requests filed electronically, the transmitter must fax the Form 8809 the same day the transmission is made.
.05 Transmitters submitting an extension of time magnetically or electronically should not submit a list of payer names and TINs with the Form 8809 since this information is included on the magnetic or electronic file. However, Line 6 of the Form 8809 must be completed with the total number of records included on the magnetic media or electronic file.
.06 To be considered, an extension request must be postmarked or transmitted by the due date of the returns; otherwise, the request will be denied.
.07 A magnetically-filed request for an extension of time should be sent using the following address:
If by Postal Service, truck or air freight:
IRS-Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
* Note: Due to the large volume of mail received by IRS/MCC and the time factor involved in processing the Form 8809, it is imperative that the attention line be present on all envelopes or packages containing Extension of Time (EOT) requests.
.08 Requests for extensions of time to file postmarked by the United States Postal Service on or before the due date of the returns, and delivered by United States mail to the IRS/MCC after the due date, are treated as timely under the "timely mailing as timely filing" rule. A similar rule applies to designated private delivery services (PDSs). See Part A, Sec. 10, for more information on PDSs. For requests delivered by a designated PDS, but through a non-designated service, the actual date of receipt by IRS/MCC will be used as the filing date.
.09 Transmitters who submit their extension of time requests magnetically or electronically will receive a letter from IRS/MCC with an attached list of the payers, based on information contained in the file, specifying approval and/or denial.
.10 Do not submit tax year 2000 extensions of time to file requests on magnetic media before January 1, 2001 or electronically before january 8, 2001.
.11 Filers may request an extension of time as soon as they are aware that an extension is necessary but not later than the due date of the return. It will take a minimum of 30 days for IRS/MCC to respond to an extension request. Under certain circumstances a request for an extension of time could be denied. In such cases, the transmitter receives a denial letter. When this denial letter is received, the transmitter has 20 days to provide the additional or necessary information and resubmit the extension request to IRS/MCC.
.12 Each piece of magnetic media must have an external media label containing the following information:
(a) Transmitter name
(b) Transmitter Control Code (TCC)
(c) Tax year
(d) The words "Extension of Time"
(e) Record count
.13 A request for an extension of time to file is not automatically granted. Approval or denial is dependent on information provided on the Form 8809. If the Form 8809 is not completed properly, processing may be delayed or the request may be denied.
.14 If the first request for an extension of time to file was submitted magnetically or electronically, additional extension requests should be submitted in the same manner.
.15 If an additional extension of time is needed, a second Form 8809 and file may be submitted before the end of the initial extension period with a postmark reflecting the date mailed. Line 7 on the form should be checked to indicate that the original extension has been received and the additional extension is being requested.
.16 See Part A, Sec. 11, for complete information on requesting an extension of time to file information returns. If there are additional questions or concerns, contact IRS/MCC.
Section 2. Magnetic Tape, Tape Cartridge, 8mm, 4mm and QIC (Quarter- Inch Cartridge), 3 1/2-inch Diskette and Electronic Specifications
.01 Tape specifications are as follows:
(a) 9 track.
(b) EBCDIC (Extended Binary Coded Decimal Interchange Code) or
ASCII (American Standard Coded Information Interchange)
recording mode.
(c) 1600 or 6250 BPI.
(d) A block must not exceed 32,600 tape positions and must be a
multiple of 200.
(e) Record length of 200 bytes.
(f) Labeled or unlabeled tapes may be submitted.
.02 Tape cartridge specifications are as follows:
(a) Must be IBM 3480, 3490, or AS400 compatible.
(b) Must meet American National Standard Institute (ANSI)
standards and have the following characteristics:
(1) Tape cartridges will be 1/2-inch tape contained in
plastic cartridges which are approximately 4-inches by
5-inches by 1-inch in dimension.
(2) Magnetic tape will be chromium dioxide particle based
1/2-inch tape.
(3) Cartridges will be 18-track or 36-track parallel.
Indicate on the external media label if the tape
cartridge is 18- or 36- track.
(4) Mode will be full function.
(5) The data may be compressed using EDRC (Memorex) or
IDRC (IBM) compression.
(6) Either EBCDIC or ASCII.
(c) A block must not exceed 32,600 tape positions and must be a
multiple of 200.
(d) Record length of 200 bytes.
(e) Labeled or unlabeled tape cartridges may be submitted.
.03 8mm, 4mm, and Quarter Inch Cartridge Specifications
(a) In most instances, IRS/MCC can process 8mm tape cartridges
that meet the following specifications:
(1) Must meet American National Standard Institute (ANSI)
standards, and have the following characteristics:
(a) Created from an AS400 operating system only.
(b) 8mm (.315-inch) tape cartridges will be 2
1/2-inch by 3 3/4-inch.
(c) The 8mm tape cartridges must meet the following
specifications:
Tracks Density Capacity
1 20 (43245 BPI) 2.3 Gb
1 21 (45434 BPI) 5 Gb
(d) Mode will be full function.
(e) Compressed data is not acceptable.
(f) Either EBCDIC (Extended Binary Coded Decimal
Interchange Code) or ASCII (American Standard
Coded Information Interchange) may be used.
However, IRS/MCC encourages the use of EBCDIC.
This information must appear on the external
media label affixed to the cartridge.
(g) A file may consist of more than one cartridge;
however, no more than 250,000 documents may be
transmitted per file or per cartridge. The
filename, for example; IRSEOT, will contain a
three digit extension. The extension will
indicate the sequence of the cartridge within the
file, 1 of 3, 2 of 3, or 3 of 3, and will appear
in the header label IRSEOT.001, IRSEOT.002, and
IRSEOT.003 on each cartridge of the file.
(2) The 8mm (.315-inch) tape cartridge records defined in
this Revenue Procedure may be blocked subject to the
following:
(a) A block must not exceed 32,600 tape positions.
(b) If the use of blocked records would result in a
short block, all remaining positions of the block
must be filled with 9's; however, the last block
of the file may be filled with 9's or ???uncsted.
Do not pad a block with blanks.
(c) All records, except the header and trailer
labels, may be blocked or unblocked. A record may
not contain any control fields or block
descriptor fields which describe the length of
the block or the logical records within a block.
The number of logical records within a block (the
blocking factor) must be constant in every block
with the exception of the last block which may be
shorter (see item (b) above). The block length
must be evenly divisible by 200.
(d) Various SAVE commands have been successful,
however, the SAVE OBJECT COMMAND is not
acceptable.
(e) Records may not span blocks.
(3) For faster processing, IRS/MCC encourages transmitters
to use header labeled cartridges. IRSEOT may be used
as a suggested filename.
(4) For the purposes of this Revenue Procedure, the
following must be used:
Tape Mark:
(a) Signifies the physical end of the recording on
tape.
(b) For even parity, use BCD configuration 001111
(8421).
(c) May follow the header label and precede and/or
follow the trailer label.
(5) IRS/MCC can only read one data file on a tape. A data
file is a group of records which may or may not begin
with a tapemark, but must end with a trailer label.
Any data beyond the trailer label cannot be read by
IRS programs.
(b) 4mm (157-inch) cassettes are now acceptable with the
following specifications:
(1) 4mm cassettes will be 2 1/4-inch by 3-inch.
(2) The tracks are 1 (one).
(3) The density is 19 (61000 BPI).
(4) The typical capacity is DDS (DAT data storage) at 1.3
Gb or 2 Gb, or DDS-2 at 4 Gb.
(5) The general specifications for 8mm cartridges will
also apply to the 4mm cassettes.
(c) Various Quarter-Inch Cartridges (QIC) (1/4-inch) are also
acceptable.
(1) QIC cartridges will be 4" by 6".
(2) QIC cartridges must meet the following specification:
Size Tracks Density Capacity
QIC-24 8/9 5 (8000 BPI) 45Mb or 60Mb
QIC-120 15 15 (10000 BPI) 120Mb or 200Mb
QIC-150 18 16 (10000 BPI) 150Mb or 250Mb
QIC-525 26 17 (16000 BPI) 525Mb
QIC-1000 30 21 (36000 BPI) 1Gb
QIC-2Gb 42 34 (40640 BPI) 2Gb
(3) The general specifications that apply to 8mm cartridges
will also apply to QIC cartridges.
* Note: Advanced Metal Evaporated (AME) cartridges are not acceptable.
.04 Diskette specifications are as follows:
(a) 3 1/2-inches in diameter.
(b) ASCII recording mode only. Additional specifications
may be found in Part B, Sec. 5, of this Revenue
Procedure.
(c) Record length of 200 bytes.
(d) Diskettes must be created using the MS-DOS operating
system.
(e) Filename of IRSEOT must be used. No other filenames
are acceptable. If a file will consist of more than
one diskette the filename IRSEOT will contain a
three-digit extension. This extension will indicate
the sequence of the diskettes within the file. For
example, the first diskette will be named IRSEOT.001,
the second diskette will be name IRSEOT.002, etc.
(f) Delimiter character commas (,) or quotes (") must not
be used.
(g) Positions 199 and 200 of each record have been reserved
for use as carriage return/line feed (cf/lf)
characters, if applicable.
.05 Electronic Filing spcifications (See Note.)
(a) A transmitter must have a Transmitter Control Code
(TCC).
(b) Filers can determine the acceptability of files
submitted by checking the file status area of the
system. These reports will be available on the
electronic system within 5 business days if the Form
8809 is received timely by IRS/MCC.
Note: See Part C, Electronic Filing Specifications, for detailed information on filing with IRS/MCC electronically.
Section 3. RECORD LAYOUT
.01 Positions 6 through 185 of the following record should contain information about the payer for whom the extension of time to file is being requested. Do not enter transmitter information in these fields. Only one TCC may be present in a file.
____________________________________________________________________
Record Layout for Extension of Time
____________________________________________________________________
Field
Position Field Title Length Description and Remarks
____________________________________________________________________
1-5 Transmitter 5 Required. Enter the five digit
Control Code Transmitter Control Code (TCC)
issued by IRS. Only one TCC per
file is acceptable.
____________________________________________________________________
6-14 Payer 9 Required. Must be the valid
TIN nine-digit EIN/SSN assigned to
the payer. Do not enter blanks,
hyphens or alpha characters. All
zeros, ones, twos, etc. will
have the effect of an incorrect
TIN. For foreign entities that
are not required to have a TIN,
this field may be blank;
however, the Foreign Entity
Indicator, position 187, must
be set to "X."
____________________________________________________________________
15-54 Payer 40 Required. Enter the name of the
Name payer whose TIN appears in
positions 6-14. Left justify
information and fill unused
positions with blanks.
____________________________________________________________________
55-94 Second 40 If additional space is needed
Payer this field may be used to
Name continue name line information
(e.g., c/o First National Bank):
otherwise, enter blanks.
____________________________________________________________________
95-134 Payer 40 Required. Enter the payer's
Address address. Street address should
include number, street,
apartment or suite number (or
P.O. Box if mail is not
delivered to a street address).
____________________________________________________________________
135-174 Payer City 40 Required. Enter payer city,
town, or post office.
____________________________________________________________________
175-176 Payer State 2 Required. Enter the payer valid
U.S. Postal Service state
abbreviation. (Refer to Part A,
Sec. 18.)
____________________________________________________________________
177-185 Payer ZIP 9 Required. Enter payer ZIP Code.
Code If using a five-digit ZIP Code,
left justify information and
fill unused positions with
blanks.
____________________________________________________________________
186 Document 1 Required. Enter the document for
Indicator which you are requesting an
(See Note.) extension of time using the
following codes:
Code Document
1 W-2
2 1098, 1098-B, 1098-T,
1098-A, 1099-B, 1099-C,
1099-DIV, 1099-G,
1099-INT, 1099-LTC,
1099-MISC, 1099-MSA,
1099-OID, 1099-PATR,
1099-R, 1099-S, or W-2G
3 5498
4 1042-S
5 REMIC Documents
(1099-INT or 1099-OID)
6 5498-MSA
Note: Do not enter any other values in this field. Submit a separate
record for each document. For example, if you are requesting an
extension for Form 1099-INT and Form 5498 for the same payer, submit
one record with "2" coded in this field and another record with "3"
coded in this field. If you are requesting an extension for Form
1099-DIV and Form 1099-MISC for the same payer, submit one record
with "2" coded in this field.
____________________________________________________________________
187 Foreign 1 Enter character "X" if the
Entity Indicator payer is a foreign entity.
____________________________________________________________________
188-198 Blank 11 Enter blanks.
____________________________________________________________________
199-200 Blank 2 Enter blanks. Diskette filers
may code the ASCII carriage
return/line feed (CR/LF)
characters.
____________________________________________________________________
Extension of Time Record Layout
____________________________________________________________________
Transmitter Second
Control Payer Payer Payer Payer Payer Payer
Code TIN Name Name Address City State
____________________________________________________________________
1-5 6-14 15-54 55-94 95-134 135-174 175-176
____________________________________________________________________
_____________________________________________________
Payer Foreign
ZIP Document Entity Blank
Code Indicator Indicator Blank or CR/LF
_____________________________________________________
177-185 186 187 188-198 199-200
_____________________________________________________
Part E. Miscellaneous Information
Section 1. Addresses for Martinsburg Computing Center
To submit an application to file, correspondence, and magnetic media files, use the following:
Mailing by U.S. Postal Service, truck or air freight:
IRS -- Martinsburg Computing Center
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
To submit magnetically filed and paper extension and waiver requests, use the following address:
Mailing by U.S. Postal Service, truck or air freight:
IRS -- Martinsburg Computing Center
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
Section 2. Telephone Numbers for Contacting IRS/MCC
Information Reporting Program Call Site: 304-263-8700
Telecommunication Device for the Deaf (TDD): 304-267-3367
Between 8:30 a.m. and 4:30 p.m. Eastern Time
Monday through Friday
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Areas/Tax Topics
- Index Termsfiling, electronic
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-14440 (76 original pages)
- Tax Analysts Electronic Citation2000 TNT 101-7