Electronic filing requirements for 2008
Rev. Proc. 2008-30, I.R.B. 2008-23, 1056, June 9, 2008.
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE
SEC. 2. NATURE OF CHANGES --CURRENT YEAR (TAX YEAR 2008)
SEC. 3. WHERE TO FILE AND HOW TO CONTACT THE IRS, ENTERPRISE COMPUTING CENTER --MARTINSBURG
SEC. 4. FILING REQUIREMENTS
SEC. 5. VENDOR LIST
SEC. 6. FORM 4419, APPLICATION FOR FILING INFORMATION RETURNS ELECTRONICALLY
SEC. 7. RETENTION REQUIREMENTS AND DUE DATES
SEC. 8. CORRECTED RETURNS
SEC. 9. EFFECT ON PAPER RETURNS AND STATEMENTS TO RECIPIENTS
SEC. 10. COMBINED FEDERAL/STATE FILING PROGRAM
SEC. 11. PENALTIES ASSOCIATED WITH INFORMATION RETURNS
SEC. 12. STATE ABBREVIATIONS
Part B. Electronic Filing Specifications
SEC. 1. GENERAL
SEC. 2. ELECTRONIC FILING APPROVAL PROCEDURE
SEC. 3. TEST FILES
SEC. 4. ELECTRONIC SUBMISSIONS
SEC. 5. PIN REQUIREMENTS
SEC. 6. ELECTRONIC FILING SPECIFICATIONS
SEC. 7. CONNECTING TO THE FIRE SYSTEM
SEC. 8. COMMON PROBLEMS AND QUESTIONS
Part C. Record Format Specifications and Record Layouts
SEC. 1. GENERAL
SEC. 2. TRANSMITTER "T" RECORD --GENERAL FIELD DESCRIPTIONS
SEC. 3. TRANSMITTER "T" RECORD --RECORD LAYOUT
SEC. 4. PAYER "A" RECORD --GENERAL FIELD DESCRIPTIONS
SEC. 5. PAYER "A" RECORD --RECORD LAYOUT
SEC. 6. PAYEE "B" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUTS
(1) Payee "B" Record --Record Layout Positions 544-750 for Form 1098
(2) Payee "B" Record --Record Layout Positions 544-750 for Form 1098-C
(3) Payee "B" Record --Record Layout Positions 544-750 for Form 1098-E
(4) Payee "B" Record --Record Layout Positions 544-750 for Form 1098-T
(5) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-A
(6) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-B
(7) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-C
(8) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-CAP
(9) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-DIV
(10) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-G
(11) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-H
(12) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-INT
(13) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-LTC
(14) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-MISC
(15) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-OID
(16) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-PATR
(17) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-Q
(18) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-R
(19) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-S
(20) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-SA
(21) Payee "B" Record --Record Layout Positions 544-750 for Form 5498
(22) Payee "B" Record --Record Layout Positions 544-750 for Form 5498-ESA
(23) Payee "B" Record --Record Layout Positions 544-750 for Form 5498-SA
(24) Payee "B" Record --Record Layout Positions 544-750 for Form W-2G
SEC. 7. END OF PAYER "C" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT
SEC. 8. STATE TOTALS "K" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT
SEC. 9. END OF TRANSMISSION "F" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT
SEC. 10. FILE LAYOUT DIAGRAM
Part D. Extensions of Time and Waivers
SEC. 1. GENERAL --EXTENSIONS
SEC. 2. SPECIFICATIONS FOR FILING EXTENSIONS OF TIME ELECTRONICALLY
SEC. 3. RECORD LAYOUT --EXTENSION OF TIME
SEC. 4. EXTENSION OF TIME FOR RECIPIENT COPIES OF INFORMATION RETURNS
SEC. 5. FORM 8508, REQUEST FOR WAIVER FROM FILING INFORMATION RETURNS ELECTRONICALLY
Part A. General
Revenue Procedures are generally revised annually to reflect legislative and form changes. Comments concerning this Revenue Procedure, or suggestions for making it more helpful, can be addressed to:
Internal Revenue Service
Enterprise Computing Center --Martinsburg
Attn: Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
Sec. 1. Purpose
.01 The purpose of this Revenue Procedure is to provide the specifications for filing Forms 1098, 1099, 5498, and W-2G with IRS electronically through the IRS FIRE System. This Revenue Procedure must be used for the preparation of Tax Year 2008 information returns and information returns for tax years prior to 2008 filed beginning January 1, 2009. Specifications for filing the following forms are contained in this Revenue Procedure.
(a) Form 1098, Mortgage Interest Statement
(b) Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
(c) Form 1098-E, Student Loan Interest Statement
(d) Form 1098-T, Tuition Statement
(e) Form 1099-A, Acquisition or Abandonment of Secured Property
(f) Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
(g) Form 1099-C, Cancellation of Debt
(h) Form 1099-CAP, Changes in Corporate Control and Capital Structure
(i) Form 1099-DIV, Dividends and Distributions
(j) Form 1099-G, Certain Government Payments
(k) Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
(l) Form 1099-INT, Interest Income
(m) Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
(n) Form 1099-MISC, Miscellaneous Income
(o) Form 1099-OID, Original Issue Discount
(p) Form 1099-PATR, Taxable Distributions Received From Cooperatives
(q) Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)
(r) Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(s) Form 1099-S, Proceeds From Real Estate Transactions
(t) Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
(u) Form 5498, IRA Contribution Information
(v) Form 5498-ESA, Coverdell ESA Contribution Information
(w) Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
(x) Form W-2G, Certain Gambling Winnings
.02 All data received at IRS/ECC-MTB for processing will be given the same protection as individual income tax returns (Form 1040). IRS/ECC-MTB will process the data and determine if the records are formatted and coded according to this Revenue Procedure.
.03 Specifications for filing Forms W-2, Wage and Tax Statement, electronically are only available from the Social Security Administration (SSA). Filers can call 1-800-SSA-6270 to obtain the telephone number of the SSA Employer Service Liaison Officer for their area.
.04 IRS/ECC-MTB does not process Forms W-2. Paper and/or electronic filing of Forms W-2 must be sent to SSA. IRS/ECC-MTB does, however, process waiver requests (Form 8508) and extension of time to file requests (Form 8809) for Forms W-2 as well as requests for an extension of time to provide the employee copies of Forms W-2.
.05 Generally, the box numbers on the paper forms correspond with the amount codes used to file electronically; however, if discrepancies occur, the instructions in this Revenue Procedure must be followed.
.06 This Revenue Procedure also provides the requirements and specifications for electronic filing under the Combined Federal/State Filing Program.
.07 The following Revenue Procedures and publications provide more detailed filing procedures for certain information returns:
(a) 2008 General Instructionsfor Forms 1099, 1098, 5498, and W-2G and individual form instructions.
(b) Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S.
(c) Publication 1239, Specifications for Filing Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, Electronically.
(d) Publication 1187, Specifications for Filing Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.
.08 This Revenue Procedure supersedes Rev. Proc. 2007-51 published as Publication 1220 (Rev. 6-2007), Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically or Magnetically.
Sec. 2. Nature of Changes-Current Year (Tax Year 2008)
.01 In this publication, all pertinent changes for Tax Year 2008 are emphasized by the use of italics. Portions of text that require special attention are in boldface text. Filers are always encouraged to read the publication in its entirety.
a. General
(1) IRS/ECC-MTB no longer accepts any form of magnetic media. Electronic filing through the FIRE System is the only method to report information returns to IRS/ECC-MTB.
(2) Form 4804, Transmittal of Information Returns Reported Magnetically, is obsolete. This form was only required for magnetic media reporting which is no longer a valid method of reporting information returns.
(3) Several sections have been deleted due to the elimination of magnetic media filing and others combined for greater clarity. Please review the entire Publication for all relevant changes.
(4) A toll-free fax number, 877-477-0572, was added to Part A, Sec. 03.
b. Programming Changes
(1) For all Forms, Payment Year, Field Positions 2-5, for the Transmitter "T" Record, Payer "A" Record and Payee "B" Record must be incremented to update the four-digit reporting year (2007 to 2008), unless reporting prior year data.
(2) In the Transmitter "T" Record, two fields, Cartridge Tape File Indicator, positions 409-410 and Transmitter's Media Number, positions 411-416, were deleted. These positions are now blank.
(3) In the Payee "B" Record for Form 1099-CAP, Shareholder Indicator, position 627 was deleted.
(4) For Form 1099-R, the distribution code H was added and new distribution code combinations are allowed. See Form 1099-R Distribution Code Chart 2008 for acceptable combinations.
(5) The requirement for filing Form 8809, Application for Extension of Time To File Information Returns, electronically was reduced from 50 payers to 10 payers. See Part D.
Sec. 3. Where To File and How to Contact the IRS, Enterprise Computing Center --Martinsburg
.01 All information returns filed electronically are processed at IRS/ECC-MTB. General inquiries concerning the filing of information returns should be sent to the following address:
IRS-Enterprise Computing Center --Martinsburg
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430
.02 All requests for an extension of time to file information returns with IRS/ECC-MTB filed on Form 8809 or request for an extension to provide recipient copies, and requests for undue hardship waivers filed on Form 8508 should be sent to the following address:
IRS-Enterprise Computing Center --Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.03 The telephone numbers and web addresses for questions about specifications for electronic submissions are:
Information Reporting Program Customer Service Section
TOLL-FREE 1-866-455-7438 or outside the U.S. 1-304-263-8700
e-mail at mccirp@irs.gov
304-267-3367 --TDD
(Telecommunication Device for the Deaf)
Fax Machine
Toll-free within the U.S. --877-477-0572
Outside the U.S. --304-264-5602
Electronic Filing --FIRE System
http://fire.irs.gov
TO OBTAIN FORMS:
1-800-TAX-FORM (1-800-829-3676)
www.irs.gov --IRS website access to forms (See Note.)
Note: Because paper forms are scanned during processing, you cannot use forms printed from the IRS website to file Form 1096, and Copy A of Forms 1098, 1099, or 5498 with the IRS.
.04 The 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G are included in the Publication 1220 for your convenience. 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 Make requests for paper Forms 1096, 1098, 1099, 5498, and W-2G, and publications related to electronic filing by calling the IRS toll-free number 1-800-TAX-FORM (1-800-829-3676) or ordering online from the IRS website at www.irs.gov.
.06 Questions pertaining to electronic filing of Forms W-2 must be directed to the Social Security Administration (SSA). Filers can call 1-800-772-6270 to obtain the telephone number of the SSA Employer Service Liaison Officer for their area.
.07 Payers should not contact IRS/ECC-MTB 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 telephone number for contact purposes; or the payer may be instructed to respond in writing to the address provided. IRS/ECC-MTB does not issue penalty notices and does not have the authority to abate penalties. For penalty information, refer to the Penalties section of the 2008 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 of Tax Return, to IRS. This form may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). For questions regarding this form, call 1-800-829-1040.
.09 Electronic Products and Services Support, Information Reporting Branch, Customer Service Section (IRB/CSS), answers electronic, paper filing, and tax law questions from the payer community relating to the correct preparation and filing of business information returns (Forms 1096, 1098, 1099, 5498, 8027, and W-2G). IRB/CSS also answers questions about the electronic filing of Forms 1042-S and the tax law and paper filing instructions for Forms W-2 and W-3. Inquiries pertaining to Notices CP2100 and 972CG, backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers (TINS) are also addressed by IRB/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Standard Time, by calling toll-free 1-866-455-7438. IRB/CSS also offers an e-mail address for transmitters and electronic filers of information returns. The address is mccirp@irs.gov. When sending e-mails concerning specific file information, you must include the company name and the electronic filename or Transmitter Control Code. Please do not submit TINS or attachments, because electronic mail is not secure and the information may be compromised. The Telecommunications Device for the Deaf (TDD) toll number is 304-267-3367. Call as soon as questions arise to avoid the busy filing seasons at the end of January and February. Recipients of information returns (payees) should continue to contact 1-800-829-1040 with any questions on how to report the information returns data on their tax returns.
.10 IRB/CSS cannot advise filers where to send state copies of paper forms. Filers must contact the Tax Department in the state where the recipient resides to obtain the correct address and filing requirements.
.11 Form 4419, Application for Filing Information Returns Electronically, Form 8809, Application for Extension of Time To File Information Returns, and Form 8508, Request for Waiver From Filing Information Returns Electronically, may be faxed to IRS/ECC-MTB toll-free at 877-477-0572.
Sec. 4. Filing Requirements
.01 The regulations under section 6011(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 electronically. The 250* or more requirement applies separately for each type of return and separately to each type of corrected return. *Even though filers may submit up to 249 information returns on paper, IRS encourages filers to transmit those information returns electronically.
.02 All filing requirements that follow apply individually to each reporting entity as defined by its separate Taxpayer Identification Number (TIN), which may be either a Social Security Number (SSN), Employer Identification Number (EIN), or Individual Taxpayer Identification Number (ITIN). 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 The following requirements apply separately to both originals and corrections filed electronically:
____________________________________________________________________________________
1098
1098-C 250 or more of any of these forms require electronic filing with IRS.
These are stand-alone documents
1098-E and may not be aggregated for purposes of determining the 250
threshold. For example, if you must
1098-T file 100 Forms 1099-B and 300 Forms 1099-INT, Forms 1099-B need not be
filed electronically since
1099-A they do not meet the threshold of 250. However, Forms 1099-INT must be
filed electronically since
1099-B they meet the threshold of 250.
1099-C
1099-CAP
1099-DIV
1099-G
1099-H
1099-INT
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
5498
5498-ESA
5498-SA
W-2G
____________________________________________________________________________________
.04 The above requirements do not apply if the payer establishes undue hardship (See Part D, Sec. 5).
Sec. 5. Vendor List
.01 IRS/ECC-MTB prepares a list of vendors who support electronic filing. The Vendor List (Pub. 1582) contains the names of service bureaus that will produce or submit files for electronic filing. It also contains the names of vendors who provide software packages for payers who wish to produce electronic files on their own computer systems. This list is compiled as a courtesy and in no way implies IRS/ECC-MTB approval or endorsement.
.02 If filers engage a service bureau to prepare files on their behalf, the filers must not also report this data, as it will create a duplicate filing situation which may cause penalty notices to be generated.
.03 The Vendor List, Publication 1582, is updated periodically. The most recent revision is available on the IRS website at www.irs.gov. For an additional list of software providers, log on to www.irs.gov and go to the Approved IRS e-file for Business Providers link.
.04 A vendor, who offers a software package, or has the capability to electronically file information returns for customers, and who would like to be included in Publication 1582 must submit a letter or e-mail to IRS/ECC-MTB. The request should include:
(a) Company name
(b) Address (include city, state, and ZIP code)
(c) Telephone and FAX number (include area code)
(d) E-mail address
(e) Contact person
(f) Website
(g) Type(s) of service provided (e.g., service bureau and/or software)
(h) Method of filing (only electronic filing is acceptable)
(i) Type(s) of return(s)
Sec. 6. Form 4419, Application for Filing Information Returns Electronically
.01 Transmitters are required to submit Form 4419, Application for Filing Information Returns Electronically, to request authorization to file information returns with IRS/ECC-MTB. A single Form 4419 should be filed no matter how many types of returns the transmitter will be submitting 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) will be filed, the transmitter should not submit a new Form 4419.
Note: EXCEPTIONS --An additional Form 4419 is required for filing each of the following types of returns: Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, and Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. See the back of Form 4419 for detailed instructions.
.02 Electronically filed returns may not be submitted to IRS/ECC-MTB until the application has been approved. Please read the instructions on the back of Form 4419 carefully. 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 website 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. IRS/ECC-MTB uses the TCC to identify payers/transmitters and to track their files through the processing system.
.04 IRS/ECC-MTB encourages transmitters who file for multiple payers to submit one application and to use the assigned TCC for all payers. While not encouraged, multiple TCCs can be issued to payers with multiple TINs. Transmitters cannot use more than one TCC in a file. Each TCC must be reported in separate transmissions.
.05 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 in the file, and send it to IRS/ECC-MTB for the payer. Other service bureaus will prepare the file and return the file to the payer for submission to IRS/ECC-MTB. These service bureaus may require the payer to obtain a TCC, which is coded in the Transmitter "T" Record. Payers should contact their service bureau for further information.
.06 Form 4419 may be submitted anytime during the year; however, it must be submitted to IRS/ECC-MTB at least 15 days before the due date of the return(s) for current year processing. This allows IRS/ECC-MTB the time necessary to process and respond to applications. Form 4419 may be faxed to IRS/ECC-MTB toll-free at 877-477-0572. In the event that computer equipment or software is not compatible with IRS/ECC-MTB, a waiver may be requested to file returns on paper documents (See Part D, Sec. 5).
.07 Once a transmitter is approved to file electronically, it is not necessary to reapply unless:
(a) The payer has discontinued filing electronically for two consecutive years. The payer's TCC may have been reassigned by IRS/ECC-MTB. Payers who know that the assigned TCC will no longer be used, are requested to notify IRS/ECC-MTB so these numbers may be reassigned.
(b) The payer's 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/ECC-MTB and wishes to prepare his or her own files. The payer must request a TCC by filing Form 4419.
.08 In accordance with Regulations section 1.6041-7(b), payments by separate departments of a health care carrier to providers of medical and health care services may be reported on separate returns filed electronically. 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 electronically should be submitted. One TCC may be used for all departments.
.09 Copies of Publication 1220 can be obtained by downloading from the IRS website at www.irs.gov.
.10 If any of the information (name, TIN or address) on Form 4419 changes, please notify IRS/ECC-MTB in writing so the IRS/ECC-MTB database can be updated. The e-mail address, mccirp@irs.gov, may be used for these changes. The transmitter should include the TCC in all correspondence.
.11 Approval to file does not imply endorsement by IRS/ECC-MTB of any computer software or of the quality of tax preparation services provided by a service bureau or software vendor.
Sec. 7. Retention Requirements and Due Dates
.01 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, except:
(a) Retain for 4 years all information returns when backup withholding is imposed.
(b) 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.
.02 Filing of information returns is on a calendar year basis, except for Forms 5498 and 5498-ESA, which are used to report amounts contributed during or after the calendar year (but no later than April 15). The following due dates will apply to Tax Year 2008:
Due Dates
_____________________________________________________________________________________
Forms 1098, 1099, and W-2G Forms 5498*, 5498-SA and 5498-ESA
Recipient Copy --February 2, 2009 IRS Copy --June 1, 2009
IRS Copy --March 31, 2009 Forms 5498 and 5498-SA Participant Copy --June 1,
2009
Form 5498-ESA Participant Copy --April 30, 2009
* Participants' copies of Forms 5498 to furnish
fair market value information --February 2, 2009
_____________________________________________________________________________________
.03 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.
Sec. 8. Corrected Returns
A correction is an information return submitted by the transmitter to correct an information return that was previously submitted to and successfully processed by IRS/ECC-MTB, but contained erroneous information.
While we encourage you to file your corrections electronically, you may file up to 249 paper corrections even though your originals were filed electronically.
DO NOT SEND YOUR ENTIRE FILE AGAIN. Only correct the information returns which were erroneous.
Information returns omitted from the original file must not be coded as corrections. Submit these returns under a separate Payer "A" Record as original returns.
Be sure to use the same payee account number that was used on the original submission. The account number is used to match a correction record to the original information return.
Before creating your correction file, review the correction guidelines chart carefully.
.01 The electronic filing requirement of information returns of 250 or more applies separately to both original and corrected returns.
E
X If a payer has 100 Forms 1099-A to be corrected, they can be filed on paper
because they fall under the 250
A threshold. However, if the payer has 300 Forms 1099-B to be corrected, they
must be filed electronically
M because they meet the 250 threshold. If for some reason a payer cannot file the
300 corrections electronically,
P to avoid penalties, a request for a waiver must be submitted before filing on
paper. If a waiver is approved for
L original documents, any corrections for the same type of return will be covered
under this waiver.
E
.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 Penalties section of the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.) However, if payers discover errors after August 1, they should file corrections, as prompt correction is a factor considered in determining whether the intentional disregard penalty should be assessed or whether a waiver of the penalty for reasonable cause may be granted. 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.
Note: Do NOT resubmit your entire file as corrections. This will result in duplicate filing and erroneous notices may be sent to payees. Submit only those returns which require correction.
.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 The payee's account number should be included on all correction records. This is especially important when more than one information return of the same type is reported for a payee. The account number is used to determine which information return is being corrected. It is vital that each information return reported for a payee have a unique account number. See Part C, Sec. 6, Payer's Account Number For Payee.
.05 Corrected returns may be included on the same transmission as original returns; however, separate "A" Records are required. 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.
.06 If a payer realizes duplicate reporting has occurred, IRS/ECC-MTB should be contacted immediately for instructions on how to avoid notices. The standard correction process will not resolve duplicate reporting.
.07 If a payer discovers errors that affect a large number of payees, in addition to sending IRS the corrected returns and notifying the payees, IRS/ECC-MTB underreporter section should be contacted toll-free 1-866-455-7438 for additional requirements. Corrections must be submitted on actual information return documents or filed electronically.
.08 Prior year data, original and corrected, must be filed according to the requirements of this Revenue Procedure. When submitting prior year data, use the record format for the current year. Each tax year must be electronically filed in separate transmissions. However, use the actual year designation of the data in Field Positions 2-5 of the "T", "A", and "B" Records. Field position 6, Prior Year Data Indicator, in the Transmitter "T" Record must contain a "P". If filing electronically, a separate transmission must be made for each tax year.
.09 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).
.10 All paper returns, whether original or corrected, must be filed with the appropriate service center. IRS/ECC-MTB does not process paper returns.
.11 If a payer discovers an error(s) in reporting the payer (not recipient) name and/or TIN, write a letter to IRS/ECC-MTB (See Part A, Sec. 3) containing the following information:
(a) Name and address of payer
(b) Type of error (please include the incorrect payer name/TIN that was reported)
(c) Tax year
(d) Payer TIN
(e) TCC
(f) Type of return
(g) Number of payees
(h) Filing method, paper or electronic
.12 The "B" Record provides a 20-position field for a unique Payer's Account Number for Payee. If a payee has more than one reporting of the same document type, it is vital that each reporting is assigned a unique account number. 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.
.13 The record sequence for filing corrections is the same as for original returns.
.14 Review the chart that follows. Errors normally fall under one of the two categories listed. Next to each type of error is a list of instructions on how to file the corrected return.
____________________________________________________________________________________
Guidelines for Filing Corrected Returns Electronically
____________________________________________________________________________________
One transaction is required to make the following corrections properly. (See Note
5.)
____________________________________________________________________________________
Error Made on the Original Return How To File the Corrected Return
____________________________________________________________________________________
ERROR TYPE 1 CORRECTION
____________________________________________________________________________________
1. Original return was filed with one or A. Prepare a new file. The first record
more of the following errors: on the file will be the Transmitter
"T" Record.
(a) Incorrect payment amount codes in B. Make a separate "A" Record for each
the Payer "A" type of return
Record and each payer being reported. Payer
information in
(b) Incorrect payment amounts in the the "A" Record must be the same as it
Payee "B" was in the
Record original submission.
(c) Incorrect code in the C. The Payee "B" Records must show the
distribution code field in correct record
Payee "B" Record information as well as a Corrected
Return Indicator
(d) Incorrect payee address (See Note Code of "G" in Field Position 6.
3.)
(e) Incorrect payee indicator (See
Note 1.)
(f) Incorrect payee name (See Notes 2 D. Corrected returns using "G" coded "B"
& 3.) Records may
(g) Return should not have been filed be on the same file as those returns
submitted without
the "G" coded "B" Records; however,
separate "A"
Note 1: Payee indicators are Records are required.
non-money amount
indicator fields located in the E. Prepare a separate "C" Record for
specific form record each type of return
layouts of the Payee "B" Record and each payer being reported.
between field
positions 544-748.
F. The last record on the file will be
the End of
Transmission "F" Record.
Note 2: For information on errors to
the payer's name and TIN (See Part A,
Sec. 8, .11).
Note 3: To correct a TIN and/or payee
name and address follow the
instructions under Error Type 2.
____________________________________________________________________________________
File layout one step corrections
__________________________________________________________________________________
Transmitter Payer "A" "G" coded "G" coded End of Payer End of
"T" Record Record Payee "B" Payee "B" "C" Record Transmission
Record Record "F" Record
__________________________________________________________________________________
____________________________________________________________________________________
Guidelines for Filing Corrected Returns Electronically (Continued)
____________________________________________________________________________________
Two (2) separate transactions are required to make the following corrections
properly. Follow the directions for both Transactions 1 and 2. (See Note 5.) DO NOT
use the two step correction process to correct money amounts.
____________________________________________________________________________________
Error Made on the Original Return How To File the Corrected Return
____________________________________________________________________________________
ERROR TYPE 2 CORRECTION
____________________________________________________________________________________
1. Original return was filed with one or Transaction 1: Identify incorrect
more of the following errors: returns.
(a) No payee TIN (SSN, EIN, ITIN, A. Prepare a new file. The first record
QI-EIN) on the file will be
(b) Incorrect payee TIN the Transmitter "T" Record.
(c) Incorrect payee name and address B. Make a separate "A" Record for each
type of return
(d) Wrong type of return indicator and each payer being reported. The
information in the
"A" Record will be exactly the same
as it was in the
Note 4: The Record Sequence Number original submission. (See Note 4.)
will be
different since this is a counter
number and is
unique to each file. For 1099-R C. The Payee "B" Records must contain
corrections, if the exactly the
corrected amounts are zeros, certain same information as submitted
indicators will previously, except,
not be used. insert a Corrected Return Indicator
Code of "G" in
Field Position 6 of the "B" Records,
and enter "0"
(zeros) in all payment amounts. (See
Note 4.)
D. Corrected returns 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.
E. Prepare a separate "C" Record for
each type of return and each payer
being reported.
F. Continue with Transaction 2 to
complete the correction.
Transaction 2: Report the correct
information.
A. Make a separate "A" Record for each
type of return and each payer being
reported.
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/ECC-MTB 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.
____________________________________________________________________________________
Note 5: See the 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G for
additional information on regulations affecting corrections and related penalties.
____________________________________________________________________________________
File layout two step corrections
__________________________________________________________________________________
Transmitter Payer "A" "G" coded "G" coded End of Payer Payer "A" Record
"T" Record Record Payee "B" Payee "B" "C" Record
Record Record
__________________________________________________________________________________
____________________________________________________________________________________
"C" coded Payee "B" "C" coded Payee "B" End of Payer "C" End of Transmission
Record Record Record "F" Record
____________________________________________________________________________________
Note 6: If a filer is reporting "G" coded, "C" coded, and/or "Non-coded" (original) returns on the same file, each category must be reported under separate "A" Records.
Sec. 9. Effect on Paper Returns and Statements to Recipients
.01 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/ECC-MTB for any forms filed 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 2008 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, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, W-2G and 1042-S.
Sec. 10. Combined Federal/State Filing Program
Through the Combined Federal/State Filing (CF/SF) Program, IRS/ECC-MTB will forward original and corrected information returns filed electronically to participating states for approved filers.
For approval, the filer must submit a test file coded for this program. See Part B, Sec. 3, Test Files.
Approved filers are sent Form 6847, Consent for Internal Revenue Service to Release Tax Information, which must be completed and returned to IRS/ECC-MTB. A separate form is required for each payer. This form does not have to be filed every year, only when payer information changes.
.01 The Combined Federal/State Filing (CF/SF) Program was established to simplify information returns filing for the taxpayer. IRS/ECC-MTB will forward this information to participating states free of charge for approved filers. Separate reporting to those states is not required. 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 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
.02 To request approval to participate, an electronic test file coded for this program must be submitted to IRS/ECC-MTB between November 1, 2008, and February 15, 2009.
.03 If the test file is coded for the Combined Federal/State Filing Program and is acceptable, an approval letter and Form 6847, Consent for Internal Revenue Service to Release Tax Information, will be sent to the filer.
.04 Form 6847, Consent for Internal Revenue Service to Release Tax Information, must be completed and signed by the payer, and returned to IRS/ECC-MTB before any tax information can be released to the state. Filers must write their TCC on Form 6847.
.05 While a test file is only required for the first year when a filer applies to participate in the Program, it is highly recommended that a test be sent every year you participate in the Combined Federal/State Filing program. Each record, both in the test and the actual data file, must conform to the current Revenue Procedure.
.06 Within 1-2 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a valid e-mail address on the "Verify Your Filing Information" screen. If you are using e-mail filtering software, configure your software to accept e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.gov to determine what the errors are in the file by clicking on CHECK FILE STATUS. If the test file was unacceptable a new file can be transmitted up to February 15, 2009.
.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 on the original form, or it may be photocopied. If 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 If a payee has a reporting requirement for more than one state, separate "B" records must be created for each state. Payers must pro-rate the amounts to determine what should be reported to each state. Do not report the total amount to each state. This will cause duplicate reporting.
.10 Some participating states require separate notification that the payer is filing in this manner. Since IRS/ECC-MTB acts as a forwarding agent only, it is the payer's responsibility to contact the appropriate states for further information.
.11 All corrections properly coded for the Combined Federal/State Filing Program will be forwarded to the participating states. Only send corrections which affect the Federal reporting. Errors which apply only to the state filing requirement should be sent directly to the state.
.12 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.
.13 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 their criteria.
.14 Upon submission of the actual files, the transmitter must be sure of the following:
(a) All records are coded exactly as required by this Revenue Procedure.
(b) A State Total "K" Record(s) for each state(s) being reported follows the "C" Record.
(c) Payment amount totals and the valid participating state code are included in the State Totals "K" Record(s).
(d) The last "K" Record is 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 State Code State Code
__________________________________________________________________________________
Alabama 01 Indiana 18 Nebraska 31
Arizona 04 Iowa 19 New Jersey 34
Arkansas 05 Kansas 20 New Mexico 35
California 06 Louisiana 22 North Carolina 37
Colorado 07 Maine 23 North Dakota 38
Connecticut 08 Maryland 24 Ohio 39
Delaware 10 Massachusetts 25 South Carolina 45
District of
Columbia 11 Minnesota 27 Utah 49
Georgia 13 Mississippi 28 Virginia 51
Hawaii 15 Missouri 29 Wisconsin 55
Idaho 16 Montana 30
__________________________________________________________________________________
* The codes listed above are correct for the IRS Combined Federal/State Filing
Program and may not correspond to the state codes of other agencies or programs.
Sample File Layout for Combined Federal/State Filer
__________________________________________________________________________________
Transmitter Payer "A" Payee "B" Payee "B" Payee "B" End of Payer "C"
"T" Record Record coded Record with Record with Record, no Record
with 1 in state code state code state code
position 26 15 in 06 in
positions positions
747-748 747-748
__________________________________________________________________________________
____________________________________________________________________________________
State Total "K" Record for State Total "K" Record for End of Transmission "F"
"B" records coded 15. "K" "B" records coded 06. "K" Record
record coded 15 in record coded 06 in
positions 747-748. positions 747-748.
____________________________________________________________________________________
Sec. 11. Penalties Associated With Information Returns
.01 The following penalties generally apply to the person required to file information returns. The penalties apply to electronic filers as well as to paper filers.
.02 Failure To File Correct Information Returns by the Due Date (Section 6721). If you fail to file a correct information return by the due date and you cannot show reasonable cause, you may be subject to a penalty. The penalty applies if you fail to file timely, you fail to include all information required to be shown on a return, or you include incorrect information on a return. The penalty also applies if you file on paper when you were required to file electronically, you report an incorrect TIN or fail to report a TIN, or you fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file the correct information return. The penalty is:
$15 per information return if you correctly file within 30 days of the due date of the return (See Part A, Sec. 7.02); maximum penalty $75,000 per year ($25,000 for small businesses).
$30 per information return if you correctly file more than 30 days after the due date but by August 1; maximum penalty $150,000 per year ($50,000 for small businesses).
$50 per information return if you file after August 1 or you do not file required information returns; maximum penalty $250,000 per year ($100,000 for small businesses).
.03 A late filing penalty may be assessed for a replacement file which is not transmitted by the required date. See Part B, Sec. 4 .06, for more information on replacement files.
.04 Intentional disregard of filing requirements. If failure to file a correct information return is due to intentional disregard of the filing or correct information requirements, the penalty is at least $100 per information return with no maximum penalty.
.05 Failure To Furnish Correct Payee Statements (Section 6722). For information regarding penalties which may apply to failure to furnish correct payee statements, see 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.
Sec. 12. 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 State Code State Code
__________________________________________________________________________________
Alabama AL Kentucky KY No. Mariana Islands MP
Alaska AK Louisiana LA Ohio OH
American Samoa AS Maine ME Oklahoma OK
Arizona AZ Marshall Islands MH Oregon OR
Arkansas AR Maryland MD Pennsylvania PA
California CA Massachusetts MA Puerto Rico PR
Colorado CO Michigan MI Rhode Island RI
Connecticut CT Minnesota MN South Carolina SC
Delaware DE Mississippi MS South Dakota SD
District of Columbia DC Missouri MO Tennessee TN
Federated States of
Micronesia FM Montana MT Texas TX
Florida FL Nebraska NE Utah UT
Georgia GA Nevada NV Vermont VT
Guam GU New Hampshire NH Virginia VA
(U.S.) Virgin
Hawaii HI New Jersey NJ Islands VI
Idaho ID New Mexico NM Washington WA
Illinois IL New York NY West Virginia WV
Indiana IN North Carolina NC Wisconsin WI
Iowa IA North Dakota ND Wyoming WY
Kansas KS
__________________________________________________________________________________
.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.
Part B. Electronic Filing Specifications
Note: The FIRE System DOES NOT provide fill-in forms, except for Form 8809, Application for Extension of Time To File Information Returns. Filers must program files according to the Record Layout Specifications contained in this publication. For a list of software providers, log on to www.irs.gov and go to the Approved IRS e-file for Business Providers link. Also, see Part A, Sec. 5.03.
Sec. 1. General
.01 Electronic filing of Forms 1098, 1099, 5498, and W-2G information returns, originals, corrections, and replacements is the method of filing for payers who meet the 250 returns filing requirement. Payers who are under the filing threshold requirement, are encouraged to file electronically.
.02 All electronic filing of information returns are received at IRS/ECC-MTB via the FIRE (Filing Information Returns Electronically) System. To connect to the FIRE System, point your browser to http://fire.irs.gov. The system is designed to support the electronic filing of information returns only.
.03 The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRS/ECC-MTB.
.04 Files submitted to IRS/ECC-MTB electronically must be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting resulting in penalty notices.
.05 See Part C, Record Format Specifications and Record Layouts.
.06 Form 8809, Application for Extension of Time To File Information Returns, is available as a fill-in form via the FIRE System. If you do not already have a User ID and password refer to Section 7. At the Main Menu, click "Extension of Time Request" and then click "Fill-in Extension Form". This option is only used to request an automatic 30-day extension and must be completed by the due date of the return for each payer requesting an extension. Print the approval page for your records. Refer to Part D for additional details.
Sec. 2. Electronic Filing Approval Procedure
.01 Filers must obtain a Transmitter Control Code (TCC) prior to submitting files electronically. Refer to Part A, Sec. 6, for information on how to obtain a TCC.
.02 Once a TCC is obtained, electronic filers assign their own user ID, password and PIN (Personal Identification Number) and do not need prior or special approval. See Part B, Sec. 5, for more information on the PIN.
.03 If a filer is submitting files for more than one TCC, it is not necessary to create a separate logon and password for each TCC.
.04 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 must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, filers who forget their password or PIN, can call toll-free 1-866-455-7438 for assistance. The FIRE System may require users to change their passwords on a yearly basis. However, users can change their passwords at any time from the Main Menu.
Sec. 3. 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. If filers wish to submit an electronic test file for Tax Year 2008 (returns to be filed in 2009), it must be submitted to IRS/ECC-MTB no earlier than November 1, 2008, and no later than February 15, 2009.
.02 IRS/ECC-MTB encourages first time electronic filers to submit a test. Test files are required for filers wishing to participate in the Combined Federal/State Filing Program. See Part A, Sec. 10, for further information on the Combined Federal/State Filing Program.
.03 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
(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 C for record formats.)
.04 Use the Test Indicator "T" in Field Position 28 of the "T" Record to show this is a test file.
.05 IRS/ECC-MTB 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.
.06 Filers who encounter problems while transmitting the electronic test file can contact IRS/ECC-MTB toll-free 1-866-455-7438 for assistance.
.07 Within 1-2 days after your file has been sent, you will be notified via e-mail as to the acceptability of your file if you provide a valid e-mail address on the "Verify Your Filing Information" screen. If you are using e-mail filtering software, configure your software to accept e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. If the file is bad, the filer must return to http://fire.irs.gov to determine what the errors are in the file by clicking on CHECK FILE STATUS. If your results indicate:
(a) "Good, Federal Reporting" --Your test file is good for federal reporting only. Click on the filename for additional details.
(b) "Good, Federal/State Reporting" --Your file is good for the Combined Federal and State Filing Program (see Part A, Section 10, for further details). Click on the filename for additional details.
(c) "Bad" --This means that your test file contained errors. Click on the filename for a list of the errors. If you want to send another test file, send it as a test (not a replacement, original or correction).
(d) "Not Yet Processed" --The file has been received, but we do not have results available yet. Please allow another day for results.
Sec. 4. Electronic Submissions
.01 Electronically filed information may be submitted to IRS/ECC-MTB 24 hours a day, 7 days a week. Technical assistance is available Monday through Friday between 8:30 a.m. and 4:30 p.m. EST by calling toll-free 1-866-455-7438.
.02 The FIRE System will be down from 2 p.m. EST December 22, 2008, through January 4, 2009. This allows IRS/ECC-MTB to update its system to reflect current year changes.
.03 If you are sending files larger than 10,000 records electronically, data compression is encouraged. When transmitting files larger than 5 million records, please contact IRS/ECC-MTB for additional information. WinZip and PKZIP are the only acceptable compression packages. IRS/ECC-MTB cannot accept self-extracting zip files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon the type of connection to the Internet and if data compression is used. The time required to transmit a file can be reduced up to 95 percent by using compression.
.04 The FIRE System can accept multiple files for the same type of return providing duplicate data is not transmitted. For example, if your company has several branches issuing 1099-INT forms, it is not necessary to consolidate all the forms into one transmission. Each file may be sent separately, providing duplicate data is not transmitted.
.05 Transmitters may create files using self assigned file name(s). Files submitted electronically will be assigned a new unique file name by the FIRE System. 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 IRS/ECC-MTB to identify the file, if assistance is required.
.06 If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted to transmit an acceptable file. If an acceptable file is not received within 60 days, the payer could be subject to late filing penalties. This only applies to files originally submitted electronically.
.07 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/ECC-MTB, but contained erroneous information. (See Note.)
Note: Corrections should only be made to records that have been submitted incorrectly, not the entire file.
A replacement is an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System indicated the original/correction file was bad. After the necessary changes have been made, the file must be transmitted through the FIRE System. (See Note.)
Note: Filers should never transmit anything to IRS/ECC-MTB as a "Replacement" file unless the CHECK FILE STATUS option on the FIRE System indicates the file is bad.
.08 The TCC in the Transmitter "T" Record must be the TCC used to transmit the file; otherwise, the file will be considered an error.
Sec. 5. PIN Requirements
.01 The user will be prompted to create a PIN consisting of 10 numerics when establishing their initial logon name and password.
.02 The PIN is required each time an ORIGINAL, CORRECTION, or REPLACEMENT file is sent electronically and is permission to release the file. It is not needed for a TEST file. An authorized agent may enter their PIN, however, the payer is responsible for the accuracy of the returns. The payer will be liable for penalties for failure to comply with filing requirements. If you forget your PIN, please call toll-free 1-866-455-7438 for assistance.
.03 If the file is good, it is released for mainline processing after 10 calendar days from receipt. Contact us toll-free 1-866-455-7438 within this 10-day period if there is a reason the file should not be released for further processing. If the file is bad, follow normal replacement procedures.
Sec. 6. Electronic Filing Specifications
.01 The FIRE System is designed exclusively for the filing of Forms 1042-S, 1098, 1099, 5498, 8027, and W-2G.
.02 A transmitter must have a TCC (see Part A, Sec. 6) before a file can be transmitted.
.03 After 1-2 business days, the results of the electronic transmission will be e-mailed to you providing you provide an accurate e-mail address on the "Verify Your Filing Information" screen. If you are using e-mail filtering software, configure your software to accept e-mail from fire@irs.gov and irs.e-helpmail@irs.gov. If after receiving the e-mail it indicates that your file is bad, you must log into the FIRE System and go to the CHECK FILE STATUS area of the FIRE System to determine what the errors are in your file.
Sec. 7. Connecting to the FIRE System
.01 Point your browser to http://fire.irs.gov to connect to the FIRE System.
.02 Filers should turn off their pop-up blocking software before transmitting their files.
.03 Before connecting, have your TCC and TIN available.
.04 Your browser must support SSL 128-bit encryption.
.05 Your browser must be set to receive "cookies". Cookies are used to preserve your User ID status.
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 "Submit".
Enter your User ID (most users logon with their first and last name).
Enter and verify your password (the password is user assigned and must be 8 alpha/numerics, containing at least 1 uppercase, 1 lowercase and 1 numeric). FIRE may require you to change the password once a year.
Click "Create".
If you receive the message "Account Created", click "OK".
Enter and verify your 10-digit self-assigned PIN (Personal Identification Number).
Click "Submit".
If you receive the message "Your PIN has been successfully created!", click "OK".
Read the bulletin(s) and/or "Click here to continue".
Subsequent connections to The FIRE System
Click "Log On".
Enter your User ID (most users logon with their first and last name).
Enter your password (the password is user assigned and is case sensitive).
Read the bulletin(s) and/or "Click here to continue".
Uploading your file to the FIRE System
At Menu Options:
Click "Send Information Returns"
Enter your TCC:
Enter your TIN:
Click "Submit".
The system will then display the company name, address, city, state, ZIP Code, telephone number, contact and e-mail address. This information will be used to e-mail the transmitter regarding their transmission. Update as appropriate and/or Click "Accept".
Note: Please ensure that the e-mail is accurate so that the correct person receives the e-mail and it does not return to us undeliverable. If you are using SPAM filtering software, please configure it to allow an e-mail from fire@irs.gov and irs.e-helpmail@irs.gov.
Click one of the following:
Original File
Correction File
Test File (This option will only be available from 11/1/2008 --02/15/2009.)
Replacement File (Click on the file to be replaced.)
Electronic Replacement (file was originally transmitted on this system) Click the file to be replaced.
Mag Media Replacement (file was originally sent on some type of magnetic media) Enter the alpha character from the letter (L-2494) that was returned. It is located on the top right on the letter under "Refer Reply To:" For example, if the letter indicates TCC 44444A, the alpha code that would be entered is "A". Click "Submit".
Enter your 10-digit PIN (not prompted for this if a test is being sent).
Click "Submit".
Click "Browse" to locate the file and open it.
Click "Upload".
When the upload is complete, the screen will display the total bytes received and tell you the name of the file you just uploaded.
If you have more files to upload for that TCC:
Click "File Another?"; otherwise,
Click "Main Menu".
_____________________________________________________________________________________
It is your responsibility to check the acceptability of your file; therefore, be
sure to check back into the system in 1-2 business days using the CHECK FILE STATUS
option.
_____________________________________________________________________________________
Checking your FILE STATUS
If the correct e-mail address was provided on the "Verify Your Filing Information" screen when the file was sent, an e-mail will be sent regarding your FILE STATUS. If the results in the e-mail indicate "Good, not Released" and you agree with the "Count of Payees", then you are finished with this file. If you have any other results, please follow the instructions below.
At the Main Menu:
Click "Check File Status".
Enter your TCC:
Enter your TIN:
Click "Search".
If "Results" indicate:
"Good, Not Released" and you agree with the "Count of Payees", you are finished with this file. The file will automatically be released after 10 calendar days unless you contact us within this timeframe.
"Good, Released" --File has been released to our mainline processing.
"Bad" --Correct the errors and timely 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 you are finished, click on Main Menu.
Click "Log Out".
Close your Web Browser.
Sec. 8. Common Problems and Questions
IRS/ECC-MTB 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/ECC-MTB to request replacement files. This may be important for those payers who have either had their files prepared by a service bureau or who have purchased software packages.
Filers who engage a service bureau to transmit their files on their behalf should be careful not to report duplicate data, which may generate penalty notices.
This section lists some of the problems most frequently encountered with electronic files submitted to IRS/ECC-MTB. These problems may result in IRS/ECC-MTB requesting replacement files.
_____________________________________________________________________________________
1. Discrepancy Between IRS/ECC-MTB Totals and Totals in Payer "C" Records
The "C" Record is a summary record for a type of return for a given payer. IRS
compares the total number of payees and payment amounts in the "B" records with
totals in the "C" Records. The two totals must agree. Do NOT enter negative amounts
except when reporting Forms 1099-B or 1099-Q. Money amounts must be all numeric,
right-justified and zero (0) fill unused positions. Do Not Use Blanks.
_____________________________________________________________________________________
2. The Payment Amount Fields in the "B" Record Do Not Correspond to the Amount Codes
in the "A" Record.
The Amount Codes used in the "A" record MUST correspond with the payment amount
fields used in the "B" records. The amount codes must be left-justified, in
ascending order with the unused positions blank. For Example: If the "B" records
show payment amounts in payment amount fields 2, 4, and 7, then the "A" record must
correspond with 2, 4, and 7 in the amount codes field.
_____________________________________________________________________________________
3. Incorrect TIN in Payer "A" Record.
The Payer's TIN reported in positions 12-20 of the "A" record must be a nine-digit
number. (Do Not Enter Hyphens.) The TIN and the First Payer Name Line provided in
the "A" record must correspond.
_____________________________________________________________________________________
4. Incorrect Tax Year in the Transmitter "T" Record, Payer "A" Record and the Payee
"B" Records.
The tax year in the transmitter, payer and payee records should reflect the tax year
of the information return being reported. For prior tax year data, there must be a
"P" in position 6 of the Transmitter "T" record. This position must be blank for
current tax year data.
_____________________________________________________________________________________
5. Incorrect use of Test Indicator.
When sending a test file, position 28 of the Transmitter "T" record should contain a
"T", otherwise blank fill. Do not populate this Field with a "T" if sending an
original, replacement or correction file.
_____________________________________________________________________________________
6. Incorrect Format for TINs in the Payee "B" Record.
TINs entered in positions 12-20 of the Payee "B" record must consist of nine
numerics only. (Do Not Enter Hyphens.) Incorrect formatting of TINs may result in a
penalty.
_____________________________________________________________________________________
7. Distribution Codes for Form 1099-R Reported Incorrectly.
For Form 1099-R, there must be valid Distribution Code(s) in positions 545-546 of
the Payee "B" record. For valid codes (and combinations), see Guide to Distribution
Codes in Part C. If only one distribution code is required, it must be entered in
position 545 and position 546 must be blank. A blank in position 545 is not
acceptable.
_____________________________________________________________________________________
8. Missing Correction Indicator in Payee "B" Record.
When a file is submitted as a correction file, there must be a correction indicator,
"G" or "C" in position 6 of the Payee "B" record. See Part A, Sec. 8.
_____________________________________________________________________________________
NON-FORMAT ERRORS
_____________________________________________________________________________________
1. SPAM filters are not set to receive e-mail from fire@irs.gov and
irs.e-helpmail@irs.gov.
If you want to receive e-mails concerning your files, processing results, reminders
and notices, set your SPAM filter to receive e-mail from fire@irs.gov and
irs.e-helpmail@irs.gov.
_____________________________________________________________________________________
2. Incorrect e-mail provided.
When the "Verify Your Filing Information" screen is displayed, make sure your
correct e-mail address is listed. If not, please update with the correct e-mail
address.
_____________________________________________________________________________________
3. Transmitter does not check the FIRE System to determine why the file is bad.
The results of your file transfer are posted to the FIRE System within two business
days. If the correct e-mail address was provided on the "Verify Your Filing
Information" screen when the file was sent, an e-mail will be sent regarding your
FILE STATUS. If the results in the e-mail indicate "Good, not Released" and you
agree with the "Count of Payees", then you are finished with this file. If you have
any other results, please follow the instructions in the Check File Status option.
If the file contains errors, you can get an online listing of the errors. Date
received and number of payee records are also displayed. If the file is good, but
you do not want the file processed, you must contact IRS/ECC-MTB within 10 calendar
days from the transmission of your file.
_____________________________________________________________________________________
4. Incorrect file is not replaced timely.
If your file is bad, correct the file and timely resubmit as a replacement.
_____________________________________________________________________________________
5. 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.
_____________________________________________________________________________________
6. Transmitter sends a file and CHECK 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 CHECK
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
toll-free 1-866-455-7438 to see if this is a possibility.
_____________________________________________________________________________________
7. Transmitter sends an original file that is good, and 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.
_____________________________________________________________________________________
8. File is formatted as EBCDIC.
All files submitted electronically must be in standard ASCII code.
_____________________________________________________________________________________
9. Transmitter has one TCC number, but is filing for multiple companies, which TIN
should be used when logging into the system to send the file?
When sending the file electronically, you will need to enter the TIN of the company
assigned to the TCC. When you upload the file, it will contain the TINs of the other
companies for which you are filing. This is the information that will be passed
forward.
_____________________________________________________________________________________
10. Transmitter sent the wrong file, what should be done?
Call us as soon as possible toll-free at 1-866-455-7438. We may be able to stop the
file before it has been processed. Please do not send a replacement for a file that
is marked as a good file.
_____________________________________________________________________________________
Part C. Record Format Specifications and Record Layouts
Sec. 1. General
.01 The specifications contained in this part of the Revenue Procedure define the required formation and contents of the records to be included in the electronic files.
.02 A provision is made in the "B" Records for entries which are optional. If the field is not used, enter blanks to maintain a fixed record length of 750 positions. Each field description explains the intended use of specific field positions.
Sec. 2. Transmitter "T" Record --General Field Descriptions
.01 The Transmitter "T" Record identifies the entity transmitting the electronic file and contains information which is critical if it is necessary for IRS/ECC-MTB to contact the filer.
.02 The Transmitter "T" Record is the first record on each file and is followed by a Payer "A" Record. A file format diagram is located at the end of Part C. A replacement file will be requested by IRS/ECC-MTB if the "T" Record is not present.
.03 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.
.04 All records must be a fixed length of 750 positions.
.05 All alpha characters entered in the "T" Record must be upper-case, except e-mail addresses which may be case sensitive. Do not use punctuation in the name and address fields.
______________________________________________________________________________________________________________
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 "2008". If reporting prior year data,
report the year which applies (2006, 2007, etc.) and
set the Prior Year Data Indicator in field position 6.
______________________________________________________________________________________________________________
6 Prior Year Data 1 Required. Enter "P" only if reporting prior year data;
Indicator otherwise, enter blank. Do not enter a "P" if tax year
is 2008. (See Note.)
Note: Electronic files SENT December 21 or later must be coded with a "P". Current year processing ends in
December and programs are converted for the next processing year.
______________________________________________________________________________________________________________
7-15 Transmitter's TIN 9 Required. Enter the transmitter's nine-digit Taxpayer
Identification Number (TIN). May be an EIN or SSN.
______________________________________________________________________________________________________________
16-20 Transmitter Control 5 Required. Enter the five-character alpha/numeric
Code Transmitter Control Code (TCC) assigned by IRS/ECC-MTB.
A TCC must be obtained to file data with this program.
______________________________________________________________________________________________________________
21-27 Blank 7 Enter blanks.
______________________________________________________________________________________________________________
28 Test File Indicator 1 Required for test files only. Enter a "T" if this is a
test file; otherwise, enter a blank.
______________________________________________________________________________________________________________
29 Foreign Entity 1 Enter a "1" (one) if the transmitter is a foreign
Indicator entity. If the transmitter is not a foreign entity,
enter a blank.
______________________________________________________________________________________________________________
30-69 Transmitter Name 40 Required. Enter the name of the transmitter in the
manner in which it is used in normal business.
Left-justify and fill unused positions with blanks.
______________________________________________________________________________________________________________
70-109 Transmitter Name 40 Required. Enter any additional information that may be
(Continuation) part of the name. Left-justify information and fill
unused positions with blanks.
______________________________________________________________________________________________________________
110-149 Company Name 40 Required. Enter the name of the company to be
associated with the address where correspondence should
be sent.
______________________________________________________________________________________________________________
150-189 Company Name 40 Enter any additional information that may be part of
(Continuation) the name of the company where correspondence should be
sent.
______________________________________________________________________________________________________________
190-229 Company Mailing 40 Required. Enter the mailing address where
Address correspondence should be sent.
Note: Any correspondence relating to problem electronic files will be sent to this address.
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 29 must contain a "1" (one).
______________________________________________________________________________________________________________
230-269 Company City 40 Required. Enter the city, town, or post office where
correspondence should be sent.
______________________________________________________________________________________________________________
270-271 Company State 2 Required. Enter the valid U.S. Postal Service state
abbreviation. Refer to the chart for valid state codes
in Part A, Sec. 12.
______________________________________________________________________________________________________________
272-280 Company ZIP Code 9 Required. Enter the valid nine-digit ZIP 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 of 8 Enter the total number of Payee "B" Records reported in
Payees 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/ECC-MTB encounters problems with the file or
transmission.
______________________________________________________________________________________________________________
344-358 Contact Phone Number 15 Required. Enter the telephone number of the person to
& Extension contact regarding electronic files. Omit hyphens. If no
extension is available, left-justify information and
fill unused positions with blanks. For example, the
IRS/ECC-MTB Customer Service Section phone number of
866-455-7438 with an extension of 52345 would be
866455743852345.
______________________________________________________________________________________________________________
359-408 Contact e-mail 50 Required if available. Enter the e-mail address of the
Address person to contact regarding electronic files.
Left-justify information. If no e-mail address is
available, enter blanks.
______________________________________________________________________________________________________________
409-499 Blank 91 Enter blanks.
______________________________________________________________________________________________________________
500-507 Record Sequence 8 Required. Enter the number of the record as it appears
Number within your file. The record sequence number for the
"T" record will always be "1" (one), since it is the
first record on your file and you can have only one "T"
record in a file. Each record, thereafter, must be
incremented by one in ascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers with leading
zeros in the field. For example, the "T" record
sequence number would appear as "00000001" in the
field, the first "A" record would be "00000002", the
first "B" record, "00000003", the second "B" record,
"00000004" and so on until you reach the final record
of the file, the "F" record.
______________________________________________________________________________________________________________
508-517 Blank 10 Enter blanks.
______________________________________________________________________________________________________________
518 Vendor Indicator 1 Required. Enter the appropriate code from the table
below to indicate if your software was provided by a
vendor or produced in-house.
Indicator Usage
V Your software was purchased
from a vendor or other
source.
I Your software was produced
by in-house programmers.
Note: In-house programmer is defined as an employee or a hired contract programmer. If your software is
produced in-house, the following Vendor information fields are not required.
______________________________________________________________________________________________________________
519-558 Vendor Name 40 Required. Enter the name of the company from whom you
purchased your software.
______________________________________________________________________________________________________________
559-598 Vendor Mailing 40 Required. Enter the mailing address.
Address
For U.S. addresses, the vendor 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.
______________________________________________________________________________________________________________
599-638 Vendor City 40 Required. Enter the city, town, or post office.
______________________________________________________________________________________________________________
639-640 Vendor State 2 Required. Enter the valid U.S. Postal Service state
abbreviation. Refer to the chart of valid state codes
in Part A, Sec. 12.
______________________________________________________________________________________________________________
641-649 Vendor ZIP Code 9 Required. Enter the valid nine-digit ZIP Code assigned
by the U.S. Postal Service. If only the first
five-digits are known, left-justify information and
fill unused positions with blanks.
______________________________________________________________________________________________________________
650-689 Vendor Contact Name 40 Required. Enter the name of the person who can be
contacted concerning any software questions.
______________________________________________________________________________________________________________
690-704 Vendor Contact Phone 15 Required. Enter the telephone number of the person to
Number & Extension contact concerning software questions. Omit hyphens. If
no extension is available, left-justify information and
fill unused positions with blanks.
______________________________________________________________________________________________________________
705-739 Blank 35 Enter Blanks.
______________________________________________________________________________________________________________
740 Vendor Foreign Entity 1 Enter a "1" (one) if the vendor is a foreign entity.
Indicator Otherwise, enter a blank.
______________________________________________________________________________________________________________
741-748 Blank 8 Enter blanks.
______________________________________________________________________________________________________________
749-750 Blank 2 Enter blanks or carriage return/line feed characters
(CR/LF).
______________________________________________________________________________________________________________
Sec. 3. Transmitter "T" Record --Record Layout
__________________________________________________________________________________
Record Type Payment Year Prior Year Transmitter's Transmitter Blank
Data TIN Control Code
Indicator
__________________________________________________________________________________
1 2-5 6 7-15 16-20 21-27
__________________________________________________________________________________
__________________________________________________________________________________
Test File Foreign Transmitter Transmitter Company Name Company Name
Indicator Entity Name Name (Continuation)
Indicator (Continuation)
__________________________________________________________________________________
28 29 30-69 70-109 110-149 150-189
__________________________________________________________________________________
_______________________________________________________________________________
Company Company Company Company Blank Total Contact
Mailing City State ZIP Code Number of Name
Address Payees
_______________________________________________________________________________
190-229 230-269 270-271 272-280 281-295 296-303 304-343
_______________________________________________________________________________
__________________________________________________________________________________
Contact Contact Blank Record Blank Vendor
Phone Number e-mail Sequence Indicator
& Extension Address Number
__________________________________________________________________________________
344-358 359-408 409-499 500-507 508-517 518
__________________________________________________________________________________
__________________________________________________________________________________
Vendor Name Vendor Vendor City Vendor State Vendor ZIP Vendor
Mailing Code Contact Name
Address
__________________________________________________________________________________
519-558 559-598 599-638 639-640 641-649 650-689
__________________________________________________________________________________
_____________________________________________________________________________________
Vendor Contact Blank Vendor Foreign Blank Blank or CR/LF
Phone Number & Entity Indicator
Extension
_____________________________________________________________________________________
690-704 705-739 740 741-748 749-750
_____________________________________________________________________________________
Sec. 4. 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 a reason to know that the property has been abandoned. The payer will be held responsible for the completeness, accuracy, and timely submission of electronic files.
.02 The second record on the file must be an "A" Record. A transmitter may include Payee "B" records for more than one payer in a file. However, each group of "B" records must be preceded by an "A" Record and followed by an End of Payer "C" Record. A single file 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.
.03 The number of "A" Records depends on the number of payers and the different types of returns being reported. 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.
.04 The maximum number of "A" Records allowed on a file is 90,000.
.05 All records must be a fixed length of 750 positions.
.06 All alpha characters entered in the "A" Record must be upper case.
.07 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 position(s) and for the indicated length.
___________________________________________________________________________________
Record Name: Payer "A" Record
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
1 Record Type 1 Required. Enter an "A".
___________________________________________________________________________________
2-5 Payment Year 4 Required. Enter "2008". If reporting
prior year data, report the year which
applies (2006, 2007, etc.).
___________________________________________________________________________________
6-11 Blank 6 Enter blanks.
___________________________________________________________________________________
12-20 Payer's Taxpayer 9 Required. Must be the valid nine-digit
Identification Taxpayer Identification Number assigned
Number (TIN) to the payer. Do 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 Control 4 The Payer Name Control can be obtained
only from the mail label on the Package
1096 that is mailed to most payers each
December. If a Package 1096 has not been
received, you can determine your name
control using the following simple rules
or you can leave the field blank. 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.
___________________________________________________________________________________
25 Last Filing 1 Enter a "1" (one) if this is the last
Indicator year this payer name and TIN will file
information returns electronically or on
paper; otherwise, enter blank.
___________________________________________________________________________________
26 Combined 1 Required for the Combined Federal/State
Federal/State Filer Filing Program. Enter "1" (one) if
approved or submitting a test to
participate in the Combined Federal/State
Filing Program; otherwise, enter a blank.
Note 1: If the Payer "A" Record is coded for Combined Federal/State Filing Program
there must be coding in the Payee "B" Records and the State Totals "K" Records.
Note 2: If you entered "1" (one) in this field position, be sure to code the Payee
"B" Records with the appropriate state code. Refer to Part A, Sec. 10, for further
information.
___________________________________________________________________________________
27 Type of Return 1 Required. Enter the appropriate code from
the table below:
Type of Return Code
1098 3
1098-C X
1098-E 2
1098-T 8
1099-A 4
1099-B B
1099-C 5
1099-CAP P
1099-DIV 1
1099-G F
1099-H J
1099-INT 6
1099-LTC T
1099-MISC A
1099-OID D
1099-PATR 7
1099-Q Q
1099-R 9
1099-S S
1099-SA M
5498 L
5498-ESA V
5498-SA K
W-2G W
___________________________________________________________________________________
28-41 Amount Codes (See 14 Required. Enter the appropriate amount
Note.) codes for the type of return being
reported. In most cases, the box numbers
on paper information returns correspond
with the amount codes used to file
electronically. However, if discrepancies
occur, this Revenue Procedure governs for
filing electronically. Enter the amount
codes in ascending sequence; numeric
characters followed by alphas.
Left-justify, and fill unused positions
with blanks.
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 --Mortgage For Reporting Mortgage Interest Received
Interest Statement From Payers/Borrowers (Payer of Record)
on Form 1098:
Amount Code Amount Type
1 Mortgage interest
received from
payer(s)/borrower(s)
2 Points paid on
purchase of
principal residence
3 Refund (or credit)
of overpaid interest
4 Mortgage Insurance
Premiums
5 Blank (Filer's use)
Amount Codes Form 1098-C --Contributions For Reporting Gross Proceeds From Sales
of Motor Vehicles, Boats, and Airplanes on Form 1098-C:
Amount Code Amount Type
4 Gross proceeds from
sales
Value of goods or
services in exchange
6 for vehicle
Amount Code Form 1098-E --Student Loan For Reporting Interest on Student Loans
Interest Statement on Form 1098-E:
Amount Code Amount Type
1 Student loan
interest received by
lender
Amount Codes Form 1098-T --Tuition For Reporting Tuition Payments on Form
Statement 1098-T:
Amount Code Amount Type
1 Payments received
for qualified
tuition and related
expenses
2 Amounts billed for
qualified tuition
and related expenses
3 Adjustments made for
prior year
4 Scholarships or
grants
5 Adjustments to
scholarships or
grants for a prior
year
7 Reimbursements or
refunds of qualified
tuition and related
expenses from an
insurance contract
Note 1: For Amount Codes 1 and 2 enter either payments received OR amounts billed.
DO NOT report both.
Note 2: Amount Codes 3 and 5 are assumed to be negative. It is not necessary to
code with an over punch or dash to indicate a negative reporting.
Amount Codes Form 1099-A --Acquisition For Reporting the Acquisition or
or Abandonment of Secured Property Abandonment of Secured Property on Form
1099-A:
Amount Code Amount Type
2 Balance of principal
outstanding
4 Fair market value of
property
Amount Codes Form 1099-B --Proceeds For Reporting Payments on Form 1099-B:
From Broker and Barter Exchange Amount Code Amount Type
Transactions
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 2008
(See Note 2.)
7 Unrealized profit
(or loss) on open
contracts
--12/31/2007 (See
Note 2.)
8 Unrealized profit
(or loss) on open
contracts
--12/31/2008 (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 --Cancellation For Reporting Payments on Form 1099-C:
of Debt
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.)
Note: Use Amount Code 7 only if a combined Form 1099-A and 1099-C is being filed.
Amount Code Form 1099-CAP -- For Reporting Payments on Form 1099-CAP:
Changes in Corporate Control and Capital Amount Code Amount Type
Structure
2 Aggregate amount
received
Amount Codes Form 1099-DIV --Dividends For Reporting Payments on Form 1099-DIV:
and Distributions
Amount Code Amount Type
1 Total ordinary
dividends
2 Qualified dividends
3 Total capital gain
distribution
6 Unrecaptured Section
1250 gain
7 Section 1202 gain
8 Collectibles (28%)
rate gain
9 Nondividend
distributions
A Federal income tax
withheld
B Investment expenses
C Foreign tax paid
D Cash liquidation
distributions
E Non-cash liquidation
distributions
Amount Codes Form 1099-G --Certain For Reporting Payments on Form 1099-G:
Government Payments
Amount Code Amount Type
1 Unemployment
compensation
2 State or local
income tax refunds,
credits, or offsets
4 Federal income tax
withheld (backup
withholding or
voluntary
withholding on
unemployment
compensation or
Commodity Credit
Corporation Loans,
or certain crop
disaster payments)
5 Alternative Trade
Adjustment
Assistance (ATAA)
Payments
6 Taxable grants
7 Agriculture payments
Amount Codes Form 1099-H --Health For Reporting Payments on Form 1099-H:
Coverage Tax Credit (HCTC) Advance Amount Code Amount Type
Payments
1 Gross amount of
health insurance
advance payments
2 Amount of advance
payment for January
3 Amount of advance
payment for February
4 Amount of advance
payment for March
5 Amount of advance
payment for April
6 Amount of advance
payment for May
7 Amount of advance
payment for June
8 Amount of advance
payment for July
9 Amount of advance
payment for August
A Amount of advance
payment for
September
B Amount of advance
payment for October
C Amount of advance
payment for November
D Amount of advance
payment for December
Amount Codes Form 1099-INT --Interest For Reporting Payments on Form 1099-INT:
Income
Amount Code Amount Type
1 Interest income not
included in Amount
Code 3
2 Early withdrawal
penalty
3 Interest on U.S.
Savings Bonds and
Treasury obligations
4 Federal income tax
withheld (backup
withholding)
5 Investment expenses
6 Foreign tax paid
8 Tax-exempt interest
9 Specified Private
Activity Bond
Interest
Amount Codes Form 1099-LTC -- For Reporting Payments on Form 1099-LTC:
Long-Term Care and Accelerated Death Amount Code Amount Type
Benefits
1 Gross long-term care
benefits paid
2 Accelerated death
benefits paid
Amount Codes Form 1099-MISC For Reporting Payments on Form 1099-MISC:
--Miscellaneous Income (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
D Section 409A
Deferrals
E Section 409A Income
Note 1: 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.
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-OID --Original For Reporting Payments on Form 1099-OID:
Issue Discount
Amount Code Amount Type
1 Original issue
discount for 2008
2 Other periodic
interest
3 Early withdrawal
penalty
4 Federal income tax
withheld (backup
withholding)
6 Original issue
discount on U.S.
Treasury Obligations
7 Investment expenses
Amount Codes Form 1099-PATR --Taxable For Reporting Payments on Form 1099-PATR:
Distributions Received From Cooperatives
Amount Code Amount Type
1 Patronage dividends
2 Nonpatronage
distributions
3 Per-unit retain
allocations
4 Federal income tax
withheld (backup
withholding)
5 Redemption of
nonqualified notices
and retain
allocations
6 Deduction for
qualified production
activities income
Pass-Through Credits
7 Investment credit
8 Work opportunity
credit
9 Patron's alternative
minimum tax (AMT)
adjustment
A For filer's use for
pass-through credits
and deductions
Amount Codes Form 1099-Q --Payments From For Reporting Payments on a Form 1099-Q:
Qualified Education Programs (Under
Sections 529 and 530)
Amount Code Amount Type
1 Gross distribution
2 Earnings
3 Basis
Amount Codes Form 1099-R --Distributions For Reporting Payments on Form 1099-R:
From Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance
Contracts, etc.
Amount Code Amount Type
1 Gross distribution
2 Taxable amount (See
Note 1.)
3 Capital gain
(included in Amount
Code 2)
4 Federal income tax
withheld
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
2.)
Note 1: If the taxable amount cannot be determined, enter a "1" (one) in position
547 of the "B" Record. Payment Amount 2 must contain zeros.
Note 2: 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) of the Payee "B" Record, and generally, the same amount in
Payment Amount Field 1 (Gross Distribution). The IRA/SEP/SIMPLE indicator should
be set to "1" (one) in Field Position 548 of the Payee "B" Record.
Amount Codes Form 1099-S --Proceeds From For Reporting Payments on Form 1099-S:
Real Estate Transactions
Amount Code Amount Type
Gross proceeds (See
2 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 1099-SA For Reporting Distributions on Form
--Distributions From an HSA, Archer MSA, 1099-SA:
or Medicare Advantage 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 5498 --IRA For Reporting Information on Form 5498:
Contribution Information
Amount Code Amount Type
1 IRA contributions
(other than amounts
in Amount Codes 2,
3, 4, 8, 9, and A)
(See Notes 1 and 2.)
2 Rollover
contributions
3 Roth conversion
amount
4 Recharacterized
contributions
5 Fair market value of
account
6 Life insurance cost
included in Amount
Code 1
8 SEP contributions
9 SIMPLE contributions
A Roth IRA
contributions
Note 1: If reporting IRA contributions for a participant in a military operation,
see 2008 Instructions for Forms 1099-R and 5498.
Note 2: 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 8.
Amount Codes Form 5498-ESA --Coverdell For Reporting Information on Form
ESA Contribution Information 5498-ESA:
Amount Code Amount Type
Coverdell ESA
1 contributions
Rollover
2 contributions
Amount Codes Form 5498-SA --HSA, Archer For Reporting Information on Form
MSA, or Medicare Advantage MSA 5498-SA:
Information
Amount Code Amount Type
1 Employee or
self-employed
person's Archer MSA
contributions made
in 2008 and 2009 for
2008
2 Total contributions
made in 2008 (See
current 2008
Instructions.)
3 Total HSA/MSA
contributions made
in 2009 for 2008
4 Rollover
contributions (See
Note.)
5 Fair market value of
HSA, Archer MSA or
Medicare Advantage
MSA
Note: This is the amount of any rollover made to this MSA in 2008 after a
distribution from another MSA. For detailed information on reporting, see the 2008
Instructions for Forms 1099-SA and 5498-SA.
Amount Codes Form W-2G --Certain For Reporting Payments on Form W-2G:
Gambling Winnings
Amount Code Amount Type
1 Gross winnings
Federal income tax
2 withheld
Winnings from
7 identical wagers
___________________________________________________________________________________
42-51 Blank 10 Enter blanks.
___________________________________________________________________________________
52 Foreign Entity 1 Enter a "1" (one) if the payer is a
Indicator foreign entity and income is paid by the
foreign entity to a U.S. resident.
Otherwise, enter a blank.
___________________________________________________________________________________
53-92 First Payer Name 40 Required. Enter the name of the payer
Line whose TIN appears 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 Payer Name 40 If the Transfer (or Paying) Agent
Line Indicator (position 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 Agent 1 Required. Identifies the entity in the
Indicator Second Payer Name Line Field.
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 Shipping 40 Required. If the Transfer Agent Indicator
Address in position 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 PO
Box if mail is not delivered to a 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. 12.
___________________________________________________________________________________
216-224 Payer ZIP Code 9 Required. Enter the valid nine-digit ZIP
Code assigned by the U.S. Postal Service.
If only the first five-digits are known,
left-justify information and fill the
unused positions with blanks. For foreign
countries, alpha characters are
acceptable as long as the filer has
entered a "1" (one) in the Foreign Entity
Indicator, located in Field Position 52
of the "A" Record.
___________________________________________________________________________________
225-239 Payer's Phone Number 15 Enter the payer's phone number and
& Extension extension. Omit hyphens. Left-justify
information and fill unused positions
with blanks.
___________________________________________________________________________________
240-499 Blank 260 Enter blanks.
___________________________________________________________________________________
500-507 Record Sequence 8 Required. Enter the number of the record
Number as it appears within your file. The
record sequence number for the "T" record
will always be "1" (one), since it is the
first record on your file and you can
have only one "T" record in a file. Each
record, thereafter, must be incremented
by one in ascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers
with leading zeros in the field. For
example, the "T" record sequence number
would appear as "00000001" in the field,
the first "A" record would be "00000002",
the first "B" record, "00000003", the
second "B" record, "00000004" and so on
until you reach the final record of the
file, the "F" record.
___________________________________________________________________________________
508-748 Blank 241 Enter blanks.
___________________________________________________________________________________
749-750 Blank 2 Enter blanks or carriage return/line feed
(CR/LF) characters.
___________________________________________________________________________________
Sec. 5. Payer "A" Record --Record Layout
__________________________________________________________________________________
Record Type Payment Year Blank Payer TIN Payer Name Last Filing
Control Indicator
__________________________________________________________________________________
1 2-5 6-11 12-20 21-24 25
__________________________________________________________________________________
__________________________________________________________________________________
Combined Type of Amount Codes Blank Foreign First Payer
Federal/State Return Entity Name Line
Filer Indicator
__________________________________________________________________________________
26 27 28-41 42-51 52 53-92
__________________________________________________________________________________
__________________________________________________________________________________
Second Payer Transfer Payer Payer City Payer State Payer ZIP
Name Line Agent Shipping Code
Indicator Address
__________________________________________________________________________________
93-132 133 134-173 174-213 214-215 216-224
__________________________________________________________________________________
_____________________________________________________________________________________
Payer's Phone Blank Record Sequence Blank Blank or CR/LF
Number and Number
Extension
_____________________________________________________________________________________
225-239 240-499 500-507 508-748 749-750
_____________________________________________________________________________________
Sec. 6. Payee "B" Record --General Field Descriptions and Record Layouts
.01 The "B" Record contains the payment information from the information returns. 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 "B" Record, the filer must allow for all fourteen Payment Amount Fields. For those fields not used, enter "0s" (zeros).
.02 The following specifications include a field in the payee records called "Name Control" in which the first four characters of the payee's surname are to be entered by the filer:
(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, 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 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.
.04 All records must be a fixed length of 750 positions.
.05 A field is also provided in these specifications for Special Data Entries. This field may be used to record information required by state or local governments, or for the personal use of the filer. IRS does not use the data provided in the Special Data Entries Field; therefore, the IRS program does not check the content or format of the data entered in this field. It is the filer's option to use the Special Data Entry Field.
.06 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/ECCMTB.
.07 Those payers participating in the Combined Federal/State Filing Program must adhere to all of the specifications in Part A, Sec. 10, to participate in this program.
.08 All alpha characters in the "B" Record must be uppercase.
.09 Do not use decimal points (.) to indicate dollars and cents. Payment Amount Fields must be all numeric characters.
______________________________________________________________________________________________________________
Record Name: Payee "B" Record
______________________________________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
______________________________________________________________________________________________________________
1 Record Type 1 Required. Enter "B".
______________________________________________________________________________________________________________
2-5 Payment Year 4 Required. Enter "2008". If reporting prior year data,
report the year which applies (2006, 2007, etc.).
______________________________________________________________________________________________________________
6 Corrected Return 1 Required for corrections only. Indicates a corrected
Indicator (See Note.) return.
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. 8,
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, 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 Payee 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. A dash (-) and an ampersand (&) are the only
acceptable special characters.
______________________________________________________________________________________________________________
The following examples may be helpful to filers in developing the Name Control:
_____________________________________________________________________________________________________________
Record Name: Payee "B" Record (Continued)
_____________________________________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
_____________________________________________________________________________________________________________
Name Name Control
Individuals:
Jane Brown BROW
John A. Lee LEE*
James P. En, Sr. EN*
John O'Neil 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
Corporations:
The First National Bank FIRS
The Hideaway THEH
A&B Cafe A&BC
11TH Street Inc. 11TH
Sole Proprietor:
Mark Hemlock HEML
DBA The Sunshine Club
Mark D'Allesandro DALL
Partnership:
Robert Aspen and Bess Willow ASPE
Harold Fir, Bruce Elm, and Joyce Spruce et FIR*
al Ptr
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 Organizations:
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.
______________________________________________________________________________________________________________
Record Name: Payee "B" Record (Continued)
______________________________________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
______________________________________________________________________________________________________________
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, some sole
proprietors, or other entity
2 SSN An individual, including some sole
proprietors
2 ITIN An individual required to have a
taxpayer identification number, but
who is not eligible to obtain an SSN
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 Taxpayer 9 Required. Enter the nine-digit Taxpayer Identification Number of
Identification Number the payee (SSN, ITIN, ATIN, or EIN). If an identification number
(TIN) 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.
Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through
Entities on Form 1099, see the 2008 General Instructions for Forms 1099, 1098, 5498 and W-2G for reporting
requirements.
______________________________________________________________________________________________________________
21-40 Payer's Account 20 Required if submitting more than one information return of the
Number For Payee same type for the same payee. Enter any number assigned by the
payer to the payee that can be used by the IRS to distinguish
between information returns. This number must be unique for each
information return of the same type for the same payee. If a
payee has more than one reporting of the same document type, it
is vital that each reporting have a unique account number. For
example, if a payer has 3 separate pension distributions for the
same payee and 3 separate Forms 1099-R are filed, 3 separate
unique account numbers are required. A payee's account number may
be given a unique sequencing number, such as 01, 02 or A, B,
etc., to differentiate each reported information return. Do not
use the payee's TIN since this will not make each record unique.
This information is critical 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. The account number can be any
combination of alpha, numeric or special characters. 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 Code 4 Enter office code of payer; 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 backup withholding notices.
______________________________________________________________________________________________________________
45-54 Blank 10 Enter blanks.
______________________________________________________________________________________________________________
Payment Amount Fields Required. Filers should allow for all payment amounts. For those
(Must be numeric) not used, enter zeros. 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 1099-B or 1099-Q. 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 unit's 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.
______________________________________________________________________________________________________________
55-66 Payment Amount 1* 12 The amount reported in this field represents payments for Amount
Code 1 in the "A" Record.
______________________________________________________________________________________________________________
67-78 Payment Amount 2* 12 The amount reported in this field represents payments for Amount
Code 2 in the "A" Record.
______________________________________________________________________________________________________________
79-90 Payment Amount 3* 12 The amount reported in this field represents payments for Amount
Code 3 in the "A" Record.
______________________________________________________________________________________________________________
91-102 Payment Amount 4* 12 The amount reported in this field represents payments for Amount
Code 4 in the "A" Record.
______________________________________________________________________________________________________________
103-114 Payment Amount 5* 12 The amount reported in this field represents payments for Amount
Code 5 in the "A" Record.
______________________________________________________________________________________________________________
115-126 Payment Amount 6* 12 The amount reported in this field represents payments for Amount
Code 6 in the "A" Record.
______________________________________________________________________________________________________________
127-138 Payment Amount 7* 12 The amount reported in this field represents payments for Amount
Code 7 in the "A" Record.
______________________________________________________________________________________________________________
139-150 Payment Amount 8* 12 The amount reported in this field represents payments for Amount
Code 8 in the "A" Record.
______________________________________________________________________________________________________________
151-162 Payment Amount 9* 12 The amount reported in this field represents payments for Amount
Code 9 in the "A" Record.
______________________________________________________________________________________________________________
163-174 Payment Amount A* 12 The amount reported in this field represents payments for Amount
Code A in the "A" Record.
______________________________________________________________________________________________________________
175-186 Payment Amount B* 12 The amount reported in this field represents payments for Amount
Code B in the "A" Record.
______________________________________________________________________________________________________________
187-198 Payment Amount C* 12 The amount reported in this field represents payments for Amount
Code C in the "A" Record.
______________________________________________________________________________________________________________
199-210 Payment Amount D* 12 The amount reported in this field represents payments for Amount
Code D in the "A" Record.
______________________________________________________________________________________________________________
211-222 Payment Amount E* 12 The amount reported in this field represents payments for Amount
Code E 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 must be followed for electronic filing.
______________________________________________________________________________________________________________
223-246 Reserved 24 Enter blanks.
______________________________________________________________________________________________________________
247 Foreign Country 1 If the address of the payee is in a foreign country, enter a "1"
Indicator (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. Enter information in the following order: city,
province or state, postal code, and the name of the country.
Address information must not appear in the First or Second Payee
Name Line.
______________________________________________________________________________________________________________
248-287 First Payee Name Line 40 Required. Enter the name of the payee (preferably surname first)
whose Taxpayer Identification Number (TIN) was provided in
positions 12-20 of the Payee "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. If reporting
information for a sole proprietor, the individual's name must
always be present 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. Use appropriate
spacing. Extraneous words, titles, and special characters (i.e.,
Mr., Mrs., Dr., period, apostrophe) should be removed from the
Payee Name Lines. A dash (-) and an ampersand (&) are the only
acceptable special characters for First and Second Payee Name
Lines.
Note: If you are required to report payments made through Foreign Intermediaries and Foreign Flow-Through
Entities on Form 1099, see the 2008 General Instruction for Forms 1099, 1098, 5498, and W-2G for reporting
requirements.
______________________________________________________________________________________________________________
288-327 Second Payee Name 40 If there are multiple payees (e.g., partners, joint owners, or
Line 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. Left-justify information and fill unused
positions with blanks. Do not enter address information. It is
important that filers provide as much payee information to
IRS/ECC-MTB as possible to identify the payee associated with the
TIN. Left-justify and fill unused positions with blanks. See Note
above in First Payee Name Line.
______________________________________________________________________________________________________________
328-367 Blank 40 Enter blanks.
______________________________________________________________________________________________________________
368-407 Payee Mailing Address 40 Required. Enter mailing address of payee. Street address should
include number, street, apartment or suite number, or PO Box if
mail is not delivered to street address. This field must not
contain any data other than the payee's mailing address.
______________________________________________________________________________________________________________
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. 12.
______________________________________________________________________________________________________________
490-498 Payee ZIP Code 9 Required. Enter the valid 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 Blank 1 Enter blank.
______________________________________________________________________________________________________________
500-507 Record Sequence 8 Required. Enter the number of the record as it appears within
Number your file. The record sequence number for the "T" record will
always be "1" (one), since it is the first record on your file
and you can have only one "T" record in a file. Each record,
thereafter, must be incremented by one in ascending numerical
sequence, i.e., 2, 3, 4, etc. Right-justify numbers with leading
zeros in the field. For example, the "T" record sequence number
would appear as "00000001" in the field, the first "A" record
would be "00000002", the first "B" record, "00000003", the second
"B" record, "00000004" and so on until you reach the final record
of the file, the "F" record.
______________________________________________________________________________________________________________
508-543 Blank 36 Enter blanks.
______________________________________________________________________________________________________________
Standard Payee "B" Record Format For All Types of Returns, Positions 1-543
___________________________________________________________________________________________________________
Record Type Payment Year Corrected Name Control Type of TIN Payee's TIN Payer's
Return Account Number
Indicator For Payee
___________________________________________________________________________________________________________
1 2-5 6 7-10 11 12-20 21-40
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
Payer's Office Blank Payment Amount Payment Amount Payment Amount Payment Amount Payment Amount
Code 1 2 3 4 5
___________________________________________________________________________________________________________
41-44 45-54 55-66 67-78 79-90 91-102 103-114
___________________________________________________________________________________________________________
______________________________________________________________________________________________________________
Payment Amount 6 Payment Amount 7 Payment Amount 8 Payment Amount 9 Payment Amount A Payment Amount B
______________________________________________________________________________________________________________
115-126 127-138 139-150 151-162 163-174 175-186
______________________________________________________________________________________________________________
____________________________________________________________________________________________________________
Payment Payment Payment Reserved Foreign First Payee Second Payee Blank
Amount C Amount D Amount E Country Name Line Name Line
Indicator
____________________________________________________________________________________________________________
187-198 199-210 211-222 223-246 247 248-287 288-327 328-367
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
Payee Mailing Blank Payee City Payee State Payee ZIP Blank Record Blank
Address Code Sequence
Number
____________________________________________________________________________________________________________
368-407 408-447 448-487 488-489 490-498 499 500-507 508-543
____________________________________________________________________________________________________________
The following sections define the field positions for the different types of returns in the Payee "B" Record (positions 544-750):
(1) Form 1098
(2) Form 1098-C
(3) Form 1098-E
(4) Form 1098-T
(5) Form 1099-A
(6) Form 1099-B
(7) Form 1099-C
(8) Form 1099-CAP
(9) Form 1099-DIV*
(10) Form 1099-G*
(11) Form 1099-H
(12) Form 1099-INT*
(13) Form 1099-LTC
(14) Form 1099-MISC*
(15) Form 1099-OID*
(16) Form 1099-PATR*
(17) Form 1099-Q
(18) Form 1099-R*
(19) Form 1099-S
(20) Form 1099-SA
(21) Form 5498*
(22) Form 5498-ESA
(23) Form 5498-SA
(24) Form W-2G
*These forms may be filed through the Combined Federal/State Filing Program. IRS/ECC-MTB will forward these records to participating states for filers who have been approved for the program. See Part A, Sec. 10, for information about the program, including specific codes for the record layouts.
_______________________________________________________________________________________________________________
(1) Payee "B" Record --Record Layout Positions 544 --750 for Form 1098
_______________________________________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
_______________________________________________________________________________________________________________
544 --662 Blank 119 Enter blanks.
_______________________________________________________________________________________________________________
663 --722 Special Data Entries 60 This portion of the "B" 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 1098
________________________________________________________________________________________________________________
Blank Special Data Entries Blank Blank or CR/LF
________________________________________________________________________________________________________________
544 --662 663 --722 723 --748 749 --750
________________________________________________________________________________________________________________
___________________________________________________________________________________
(2) Payee "B" Record --Record Layout Positions 544 --750 for Form 1098-C
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544 Blank 2 Enter blanks.
--545
___________________________________________________________________________________
546 Transaction 1 Enter "1" (one) if the amount reported in Payment
Indicator Amount Field 4. is an arm's length transaction to
an unrelated party. Otherwise, enter a blank.
___________________________________________________________________________________
547 Transfer After 1 Enter "1" (one) if the vehicle will not be
Improvements transferred for money, other property, or
Indicator services before completion of material
improvements or significant intervening use.
Otherwise, enter a blank.
___________________________________________________________________________________
548 Transfer Below 1 Enter "1" (one) if the vehicle is transferred to
Fair Market a needy individual for significantly below fair
Value Indicator market value. Otherwise, enter a blank.
___________________________________________________________________________________
549 Make, Model, 39 Enter the make, model and year of vehicle.
--587 Year Left-justify and fill un-used positions with
blanks.
___________________________________________________________________________________
588-612 Vehicle or Other 25 Enter the vehicle or other identification number
Identification of the donated vehicle. Left-justify and fill
Number unused positions with blanks.
___________________________________________________________________________________
613 Vehicle 39 Enter a description of material improvements or
--651 Description significant intervening use and duration of use.
Left-justify and fill unused positions with
blanks.
___________________________________________________________________________________
652 Date of 8 Enter the date the contribution was made to an
--659 Contribution organization, in the format YYYYMMDD (e.g.,
January 5, 2008, would be 20080105). Do not enter
hyphens or slashes.
___________________________________________________________________________________
660 Donee Indicator 1 Enter the appropriate indicator from the
following table to report if the donee of the
vehicle provides goods or services in exchange
for the vehicle.
Indicator Usage
1 Donee provided goods or
services
2 Donee did not provide
goods or services
___________________________________________________________________________________
661 Intangible 1 Enter a "1" (one) if only intangible religious
Religious benefits were provided in exchange for the
Benefits vehicle; otherwise, leave blank.
Indicator
___________________________________________________________________________________
662 Deduction $500 1 Enter a "1" (one) if
or Less under law donor cannot
Indicator claim a deduction of
more than $500 for the
vehicle; otherwise,
leave blank.
___________________________________________________________________________________
663 Special Data 60 This portion of the "B" Record may be used to
--722 Entries 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 Date of Sale 8 Enter the date of sale, in the format YYYYMMDD
--730 (e.g., January 5, 2008, would be 20080105). Do
not enter hyphens or slashes.
___________________________________________________________________________________
731 Goods and 18 Enter a description of any goods and services
--748 Services received for the vehicle; otherwise, leave blank.
Left-justify and fill unused positions with
blanks.
___________________________________________________________________________________
749 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
--750 characters.
___________________________________________________________________________________
Payee "B" Record --Record Layout Positions 544 --750 for Form 1098-C
_____________________________________________________________________________________________________________
Blank Transaction Transfer After Transfer Make, Vehicle or Other Vehicle Description
Indicator Improvements Below Fair Model, Identification Number
Indicator Market Year
Value
Indicator
_____________________________________________________________________________________________________________
544 --545 546 547 548 549 --587 588 --612 613 --651
_____________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________
Intangible
Religious Deduction $500
Date of Donee Benefits or Less Special Data Goods and
Contribution Indicator Indicator Indicator Entries Date of Sale Services Blank or CR/LF
____________________________________________________________________________________________________________________________
652 --659 660 661 662 663 --722 723 --730 731 --748 749 --750
____________________________________________________________________________________________________________________________
____________________________________________________________________________________
(3) Payee "B" Record --Record Layout Positions 544 --750 for Form 1098-E
____________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
____________________________________________________________________________________
544 Blank 3 Enter blanks.
--546
____________________________________________________________________________________
547 Origination 1 Enter "1" (one) if the amount reported in Payment
Fees/Capitalized Amount Field 1 includes loan origination fees
Interest and/or capitalized interest. Otherwise, enter a
Indicator blank.
____________________________________________________________________________________
548 Blank 115 Enter blanks.
--662
____________________________________________________________________________________
663 Special Data 60 This portion of the "B" Record may be used to
--722 Entries 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 Blank 26 Enter blanks.
--748
____________________________________________________________________________________
749 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
--750 characters.
____________________________________________________________________________________
Payee "B" Record --Record Layout Positions 544 --750 for Form 1098-E
_______________________________________________________________________________________________________________
Blank Origination Blank Special Data Blank Blank or CR/LF
Fees/Capitalized Entries
Interest
Indicator
_______________________________________________________________________________________________________________
544 --546 547 548 --662 663 --722 723 --748 749 --750
_______________________________________________________________________________________________________________
____________________________________________________________________________________
(4) Payee "B" Record --Record Layout Positions 544 --750 for Form 1098-T
____________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
____________________________________________________________________________________
544 Blank 3 Enter blanks.
--546
____________________________________________________________________________________
547 Half-time 1 Enter "1" (one) if the student was at least a
Student half-time student during any academic period that
Indicator began in 2008. Otherwise, enter a blank.
____________________________________________________________________________________
548 Graduate Student 1 Enter "1" (one) if the student is enrolled
Indicator exclusively in a graduate level program.
Otherwise, enter a blank.
____________________________________________________________________________________
549 Academic Period 1 Enter "1" (one) if the amount in Payment Amount
Indicator Field 1 or Payment Amount Field 2 includes amounts
for an academic period beginning January through
March 2009. Otherwise, enter a blank.
____________________________________________________________________________________
550 Method of 1 Required. Enter "1" (one) if the method of
Reporting 2007 reporting has changed from the previous year.
Amounts Otherwise, enter a blank.
Indicator
____________________________________________________________________________________
551 Blank 112 Enter blanks.
--662
____________________________________________________________________________________
663 Special Data 60 This portion of the "B" Record may be used to
--722 Entries 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 Blank 26 Enter blanks.
--748
____________________________________________________________________________________
749 Blank 2 Enter blanks or carriage return/line feed (CR/LF)
--750 characters.
____________________________________________________________________________________
Payee "B" Record --Record Layout Positions 544-750 for Form 1098-T
_____________________________________________________________________________________
Blank Half-time Graduate Student Academic Period Method of
Student Indicator Indicator Reporting 2007
Indicator Amounts
Indicator
_____________________________________________________________________________________
544-546 547 548 549 550
_____________________________________________________________________________________
____________________________________________________________________________________
Blank Special Data Entries Blank Blank or CR/LF
____________________________________________________________________________________
551-662 663-722 723-748 749-750
____________________________________________________________________________________
_____________________________________________________________________________________________________________
(5) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-A
_____________________________________________________________________________________________________________
Field Position Field Title Length Description and Remarks
_____________________________________________________________________________________________________________
544-546 Blank 3 Enter blanks.
_____________________________________________________________________________________________________________
547 Personal 1 Enter the appropriate indicator from the table below:
Liability
Indicator
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 of the secured property or the
Lender's date the lender first knew or had reason to know the
Acquisition or property was abandoned, in the format YYYYMMDD (e.g.,
Knowledge of January 5, 2008, would be 20080105). Do not enter hyphens or
Abandonment slashes.
_____________________________________________________________________________________________________________
556-594 Description of 39 Enter a brief description of the property. For real
Property 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" Record may be used to record
Entries 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 for Form 1099-A
______________________________________________________________________________________________________________
Blank Personal Liability Date of Lender's Description of Blank
Indicator Acquisition or Property
Knowledge of
Abandonment
______________________________________________________________________________________________________________
544-546 547 548-555 556-594 595-662
______________________________________________________________________________________________________________
____________________________________________________________________________________
Special Data Entries Blank Blank or CR/LF
____________________________________________________________________________________
663-722 723-748 749-750
____________________________________________________________________________________
_____________________________________________________________________________________________________________
(6) 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" (two) to indicate notification by IRS twice within
Notice three calendar years that the payee provided an incorrect
(Optional) name and/or TIN combination; otherwise, enter a blank.
_____________________________________________________________________________________________________________
545-546 Blank 2 Enter blanks.
_____________________________________________________________________________________________________________
547 Gross Proceeds 1 Enter the appropriate indicator from the following table, to
Indicator identify the amount reported in Amount Code 2; otherwise,
enter a blank.
Indicator Usage
1 Gross proceeds
2 Gross proceeds less commissions
and options premiums
_____________________________________________________________________________________________________________
548-555 Date of Sale or 8 For broker transactions, enter the trade date of the
Exchange 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., January 5, 2008,
would be 20080105). Enter blanks if this is an aggregate
transaction. Do not enter hyphens or slashes.
_____________________________________________________________________________________________________________
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 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. If fewer than 39
characters are required, left-justify information and fill
unused positions with blanks.
_____________________________________________________________________________________________________________
608-615 Number of 8 Enter the number of shares of the corporation's stock which
Shares were exchanged in the transaction. Report whole number only.
Exchanged Right-justify information and fill unused positions with
zeros.
_____________________________________________________________________________________________________________
616-625 Classes of 10 Enter the class of stock that was exchanged. Left-justify
Stock Exchanged the information and fill unused positions with blanks.
_____________________________________________________________________________________________________________
626 Recipient 1 Enter a "1"(one) if recipient is unable to claim a loss on
Indicator their tax return. Otherwise, enter a blank.
_____________________________________________________________________________________________________________
627-662 Blank 36 Enter blanks.
_____________________________________________________________________________________________________________
663-722 Special Data 60 This portion of the "B" Record may be used to record
Entries 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. (See Note.)
_____________________________________________________________________________________________________________
723-734 State Income 12 State income tax withheld is for the convenience of the
Tax Withheld 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 for the convenience of the
Tax Withheld 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.
_____________________________________________________________________________________________________________
Note: Report the Corporation's Name, Address, City, State, and ZIP in the Special Data Entry field.
Payee "B" Record --Record Layout Positions 544-750 for Form 1099-B
___________________________________________________________________________________________________________
Second TIN Blank Gross Proceeds Date of Sale CUSIP Number Description Number of
Notice Indicator or Exchange Shares
(Optional) Exchanged
___________________________________________________________________________________________________________
544 545-546 547 548-555 556-568 569-607 608-615
___________________________________________________________________________________________________________
____________________________________________________________________________________________________________
Classes of Recipient Blank Special Data State Income Local Income Blank Blank or
Stock Indicator Entries Tax Withheld Tax Withheld CR/LF
Exchanged
____________________________________________________________________________________________________________
616-625 626 627-662 663-722 723-734 735-746 747-748 749-750
____________________________________________________________________________________________________________
__________________________________________________________________________________
(7) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-C
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547 Bankruptcy 1 Enter "1" (one) to indicate the debt was
Indicator discharged in bankruptcy, if known.
Otherwise, enter a blank.
__________________________________________________________________________________
548-555 Date 8 Enter the date the debt was canceled in the
Canceled format of YYYYMMDD (e.g., January 5, 2008,
would be 20080105). Do not enter hyphens or
slashes.
__________________________________________________________________________________
556-594 Debt 39 Enter a description of the origin of the
Description 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 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 1099-C
___________________________________________________________________________________________________________
Blank Bankruptcy Date Canceled Debt Description Blank Special Data Entries
Indicator
___________________________________________________________________________________________________________
544-546 547 548-555 556-594 595-662 663-722
___________________________________________________________________________________________________________
____________________________________________________________________________________
Blank Blank or CR/LF
____________________________________________________________________________________
723-748 749-750
____________________________________________________________________________________
___________________________________________________________________________________
(8) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-CAP
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544-547 Blank 4 Enter blanks.
___________________________________________________________________________________
548-555 Date of 8 Enter the date the stock was exchanged for cash,
Sale or stock in the successor corporation, or other
Exchange property received in the format YYYYMMDD (e.g.,
January 5, 2008, would be 20080105). Do not enter
hyphens or slashes.
___________________________________________________________________________________
556-607 Blank 52 Enter blanks.
___________________________________________________________________________________
608-615 Number of 8 Enter the number of shares of the corporation's
Shares stock which were exchanged in the transaction.
Exchanged Report whole number only. Right-justify
information and fill unused positions with zeros.
___________________________________________________________________________________
616-625 Classes of 10 Enter the class of stock that was exchanged.
Stock Left-justify the information and fill unused
Exchanged positions with blanks.
___________________________________________________________________________________
626-662 Blank 37 Enter blanks.
___________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local government
Entries 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 1099-CAP
_____________________________________________________________________________________
Blank Date of Sale or Blank Number of Shares Classes of Stock
Exchange Exchanged Exchanged
_____________________________________________________________________________________
544-547 548-555 556-607 608-615 616-625
_____________________________________________________________________________________
____________________________________________________________________________________
Blank Special Data Entries Blank Blank or CR/LF
____________________________________________________________________________________
626-662 663-722 723-748 749-750
____________________________________________________________________________________
___________________________________________________________________________________
(9) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-DIV
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544 Second TIN 1 Enter "2" (two) to indicate notification by IRS
Notice twice within three calendar years that the payee
(Optional) provided an incorrect name and/or TIN combination;
otherwise, enter a blank.
___________________________________________________________________________________
545-546 Blank 2 Enter blanks.
___________________________________________________________________________________
547-586 Foreign 40 Enter the name of the foreign country or U.S.
Country or possession to which the withheld foreign tax
U.S. (Amount Code C) applies. Otherwise, enter blanks.
Possession
___________________________________________________________________________________
587-662 Blank 76 Enter blanks.
___________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local government
Entries 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 12 State income tax withheld is for the convenience
Income Tax of the filers. This information does not need to
Withheld 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 12 Local income tax withheld is for the convenience
Income Tax of the filers. This information does not need to
Withheld 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 be forwarded to a state
Federal/State agency as part of the Combined Federal/State
Code Filing Program, enter the valid state code from
Part A, Sec. 10, 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 Blank Foreign Country or Blank Special Data Entries
(Optional) U.S. Possession
______________________________________________________________________________________________________________
544 545-546 547-586 587-662 663-722
______________________________________________________________________________________________________________
____________________________________________________________________________________
State Income Tax Local Income Tax Combined Blank or CR/LF
Withheld Withheld Federal/State Code
____________________________________________________________________________________
723-734 735-746 747-748 749-750
____________________________________________________________________________________
_____________________________________________________________________________________________________________
(10) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-G
_____________________________________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
_____________________________________________________________________________________________________________
544-546 Blank 3 Enter blanks.
_____________________________________________________________________________________________________________
547 Trade or 1 Enter "1" (one) to indicate the state or local income tax refund,
Business credit, or offset (Amount Code 2) is attributable to income tax
Indicator that applies exclusively to income from 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 of 4 Enter the tax year for which the refund, credit, or offset
Refund (Amount Code 2) was issued. The tax year must reflect the tax
year for which the payment was made, not the tax year of Form
1099-G. The tax year must be in the four-position format of YYYY
(e.g., 2008). The valid range of years for the refund is 1998
through 2007.
Note: This data is not considered prior year data since it is required to be reported in the current tax
year. Do NOT enter "P" in field position 6 of the Transmitter "T" Record.
_____________________________________________________________________________________________________________
552-662 Blank 111 Enter blanks.
_____________________________________________________________________________________________________________
663-722 Special Data 60 This portion of the "B" Record may be used to record information
Entries 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 for the convenience of the filers.
Tax Withheld 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 for the convenience of the filers.
Tax Withheld 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 be forwarded to a state agency as part
Federal/State of the Combined Federal/State Filing Program, enter the valid
Code state code from Part A, Sec. 10, 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-G
____________________________________________________________________________________________________________
Blank Trade or Business Tax Year of Blank Special Data Entries State Income
Indicator Refund Tax Withheld
____________________________________________________________________________________________________________
544-546 547 548-551 552-662 663-722 723-734
____________________________________________________________________________________________________________
___________________________________________________________________________________
Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF
___________________________________________________________________________________
735-746 747-748 749-750
___________________________________________________________________________________
__________________________________________________________________________________
(11) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-H
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547-548 Number of 2 Required. Enter the total number of months
Months recipient is eligible for health insurance
Eligible advance payments. Right-justify and blank
fill any remaining position.
__________________________________________________________________________________
549-662 Blank 114 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 1099-H
____________________________________________________________________________________________________________
Blank Number of Months Blank Special Data Entries Blank Blank or CR/LF
Eligible
____________________________________________________________________________________________________________
544-546 547-548 549-662 663-722 723-748 749-750
____________________________________________________________________________________________________________
__________________________________________________________________________________
(12) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-INT
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544 Second TIN 1 Enter "2" (two) to indicate notification by
Notice IRS twice within three calendar years that
(Optional) the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
__________________________________________________________________________________
545-546 Blank 2 Enter blanks.
__________________________________________________________________________________
547-586 Foreign 40 Enter the name of the foreign country or U.S.
Country or possession to which the withheld foreign tax
U.S. (Amount Code 6) applies. Otherwise, enter
Possession blanks.
__________________________________________________________________________________
587-662 Blank 76 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 be forwarded to a
Federal/State state agency as part of the Combined
Code Federal/State Filing Program, enter the valid
state code from Part A, Sec. 10, 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-INT
____________________________________________________________________________________________________________
Second TIN Blank Foreign Country Blank Special Data Entries State Income Tax
Notice or U.S. Withheld
(Optional) Possession
____________________________________________________________________________________________________________
544 545-546 547-586 587-662 663-722 723-734
____________________________________________________________________________________________________________
___________________________________________________________________________________
Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF
___________________________________________________________________________________
735-746 747-748 749-750
___________________________________________________________________________________
___________________________________________________________________________________
(13) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-LTC
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544-546 Blank 3 Enter blanks.
___________________________________________________________________________________
547 Type of Payment 1 Enter the appropriate indicator from the
Indicator following table; otherwise, enter blanks.
Indicator Usage
1 Per diem
2 Reimbursed amount
___________________________________________________________________________________
548-556 Social Security 9 Required. Enter the Social Security Number of
Number of the insured.
Insured
___________________________________________________________________________________
557-596 Name of Insured 40 Required. Enter the name of the insured.
___________________________________________________________________________________
597-636 Address of 40 Required. Enter the address of the insured.
Insured Street address should include number, street,
apartment or suite number (or PO 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 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 Insured 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.
___________________________________________________________________________________
677-678 State of Insured 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. 12.
___________________________________________________________________________________
679-687 ZIP Code of 9 Required. Enter the valid nine-digit ZIP Code
Insured 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 from the table
Illness below to indicate the status of the illness
Indicator of the insured; otherwise, enter blank.
(Optional)
Indicator Usage
1 Chronically ill
2 Terminally ill
___________________________________________________________________________________
689-696 Date Certified 8 Enter the latest date of a doctor's
(Optional) certification of the status of the insured's
illness. The format of the date is YYYYMMDD
(e.g., January 5, 2008, would be 20080105).
Do not enter hyphens or slashes.
___________________________________________________________________________________
697 Qualified 1 Enter a "1" (one) if benefits were from a
Contract qualified long-term care insurance contract;
Indicator otherwise, enter a blank.
(Optional)
___________________________________________________________________________________
698-722 Blank 25 Enter blanks.
___________________________________________________________________________________
723-734 State Income Tax 12 State income tax withheld is for the
Withheld 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 Tax 12 Local income tax withheld is for the
Withheld 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 blank or carriage return/line feed
(CR/LF) characters.
___________________________________________________________________________________
Payee "B" Record --Record Layout Positions 544-750 for Form 1099-LTC
____________________________________________________________________________________________________________
Blank Type of SSN of Name of Address of City of State of ZIP Code of
Payment Insured Insured Insured Insured Insured Insured
Indicator
____________________________________________________________________________________________________________
544-546 547 548-556 557-596 597-636 637-676 677-678 679-687
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________________________
Status of Date Certified Qualified Blank State Income Local Income Blank Blank or CR/LF
Illness (Optional) Contract Tax Withheld Tax Withheld
Indicator Indicator
(Optional) (Optional)
____________________________________________________________________________________________________________________________
688 689-696 697 698-722 723-734 735-746 747-748 749-750
____________________________________________________________________________________________________________________________
__________________________________________________________________________________
(14) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-MISC
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544 Second TIN 1 Enter "2" (two) to indicate notification by
Notice IRS twice within three calendar years that
(Optional) the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
__________________________________________________________________________________
545-546 Blank 2 Enter blanks.
__________________________________________________________________________________
547 Direct 1 Enter a "1" (one) to indicate sales of $5,000
Sales or more of consumer products to a person on a
Indicator buy-sell, deposit-commission, or any other
(See Note.) 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 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries government reporting or for the filer's own
purposes. Payers should contact the state or
local revenue departments for filing
requirements. If this field is not used,
enter blanks.
__________________________________________________________________________________
723-734 State 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 be forwarded to a
Federal/State state agency as part of the Combined
Code Federal/State Filing Program, enter the valid
state code from Part A, Sec. 10, 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 Blank Direct Sales Blank Special Data State Income Local Income
Notice Indicator Entries Tax Withheld Tax Withheld
(Optional)
___________________________________________________________________________________________________________
544 545-546 547 548-662 663-722 723-734 735-746
___________________________________________________________________________________________________________
____________________________________________________________________________________
Combined Federal/State Code Blank or CR/LF
____________________________________________________________________________________
747-748 749-750
____________________________________________________________________________________
__________________________________________________________________________________
(15) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-OID
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544 Second TIN 1 Enter "2" (two) to indicate notification by
Notice IRS twice within three calendar years that
(Optional) 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
12/2008). 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 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 be forwarded to a
Federal/State state agency as part of the Combined
Code Federal/State Filing Program, enter the valid
state code from Part A, Sec. 10, 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-OID
______________________________________________________________________________________________________________
Second TIN Blank Description Blank Special Data State Income Tax
Notice Entries Withheld
(Optional)
______________________________________________________________________________________________________________
544 545-546 547-585 586-662 663-722 723-734
______________________________________________________________________________________________________________
____________________________________________________________________________________
Local Income Tax Withheld Combined Federal/State Code Blank or CR/LF
____________________________________________________________________________________
735-746 747-748 749-750
____________________________________________________________________________________
__________________________________________________________________________________
(16) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-PATR
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544 Second TIN 1 Enter "2" (two) to indicate notification by
Notice IRS twice within three calendar years that
(Optional) the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
__________________________________________________________________________________
545-662 Blank 118 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries government reporting or for the filer's own
purposes. Payers should contact the state or
local revenue departments for filing
requirements. If field is not utilized, enter
blanks.
__________________________________________________________________________________
723-734 State 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 be forwarded to a
Federal/State state agency as part of the Combined
Code Federal/State Filing Program, enter the valid
state code from Part A, Sec. 10, 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 Blank Special Data State Income Local Income Combined Blank or CR/LF
Notice Entries Tax Withheld Tax Withheld Federal/State
(Optional) Code
___________________________________________________________________________________________________________
544 545-662 663-722 723-734 735-746 747-748 749-750
___________________________________________________________________________________________________________
__________________________________________________________________________________
(17) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-Q
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547 Trustee to 1 Required. Enter a "1" (one) if reporting a
Trustee trustee to trustee transfer; otherwise, enter
Transfer a blank.
Indicator
__________________________________________________________________________________
548 Type of 1 Required. Enter the appropriate code from the
Tuition table below to indicate the type of tuition
Payment payment; otherwise, enter a blank.
IndicatorUsage
1 Private program payment
2 State program payment
3 Coverdell ESA contribution
__________________________________________________________________________________
549 Designated 1 Required. Enter a "1" (one) if the recipient
Beneficiary is not the designated beneficiary; otherwise,
enter a blank.
__________________________________________________________________________________
550-662 Blank 113 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 1099-Q
____________________________________________________________________________________________________________
Blank Trustee to Type of Designated Blank Special Data Blank Blank or
Trustee Tuition Beneficiary Entries CR/LF
Transfer Payment
Indicator
____________________________________________________________________________________________________________
544-546 547 548 549 550-662 663-722 723-748 749-750
______________________________________________________________________________________________
__________________________________________________________________________________
(18) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-R
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544 Blank 1 Enter a blank.
__________________________________________________________________________________
545-546 Distribution2 Required. Enter at least one distribution
Code code from the table below. More than one code
may apply. If only one code is necessary, it
(For a must be entered in position 545 and position
detailed 546 will be blank. When using Code P for an
explanation IRA distribution under section 408(d)(4) of
of the Internal Revenue Code, the filer may also
distribution enter Code 1, 2, 4, B, or J if applicable.
codes, see Only three numeric combinations are
the 2008 acceptable, Codes 8 and 1, 8 and 2, and 8 and
Instructions 4, on one return. These three combinations
for Forms can be used only if both codes apply to the
1099-R and distribution being reported. If more than one
5498.) numeric code is applicable to different parts
of a distribution, report two separate "B"
See chart Records. Distribution Codes 3, 5, 6, 9, E, F,
at the end N, Q, R, S and T cannot be used with any
of this other codes. Distribution Code G may be used
record with Distribution Code 4 only if applicable.
layout for
a diagram
of valid
combinations
of
Distribution
Codes.
__________________________________________________________________________________
Code Category
1 *Early distribution, no known
exception (in most cases, under age
591/2 )
2 *Early distribution, exception
applies (Under age 591/2)
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 2008
9 Cost of current life insurance
protection (premiums paid by a
trustee or custodian for current
insurance protection)
A May be eligible for 10-year tax
option
B Designated Roth account distribution
D *Excess contributions plus
earnings/excess deferrals taxable in
2006
E Excess annual additions under section
415/certain excess amounts under
section 403(b) plans
F Charitable gift annuity
G Direct rollover and rollover
contribution
H Direct rollover of distribution from
a designated Roth account to a Roth
IRA
J Early distribution from a Roth IRA.
(This code may be used with Code 8 or
P.)
L Loans treated as deemed distributions
under section 72(p)
N Recharacterized IRA contribution made
for 2008
P *Excess contributions plus
earnings/excess deferrals taxable in
2007
Q Qualified distribution from a Roth
IRA. (Distribution from a Roth IRA
when the 5-year holding period has
been met, and the recipient has
reached 591/2, has died, or is
disabled.)
R Recharacterized IRA contribution made
for 2007 (See Note.)
S *Early distribution from a SIMPLE IRA
in first 2 years, no known exception
T Roth IRA distribution, exception
applies because participant has
reached 591/2 , died or is disabled,
but it is unknown if the 5-year
period has been met.
*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 1 Enter "1" (one) only if the taxable amount of
Amount Not the payment entered for Payment Amount Field
Determined 1 (Gross distribution) of the "B" Record
Indicator 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/SIMPLE1 Enter "1" (one) for a traditional IRA, SEP,
Indicator or 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 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 2008
Instructions for Forms 1099-R and 5498 for exceptions (Box 2a instructions).
__________________________________________________________________________________
549 Total 1 Enter a "1" (one) only if the payment shown
Distribution for Distribution Amount Code 1 is a total
Indicator distribution that closed out the account;
(See Note.) 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 reporting a total
of Total distribution to more than one person, such as
Distribution 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 are not required to enter this
information for any IRA distribution or for
direct rollovers.
__________________________________________________________________________________
552-555 First Year 4 Enter the first year a designated Roth
of contribution was made in YYYY format. If the
Designated date is unavailable, enter blanks.
Roth
Contribution
__________________________________________________________________________________
556-662 Blank 107 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 12 State income tax withheld is for the
Income Tax convenience of the filer. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 be forwarded to a
Federal/State state agency as part of the Combined
Code Federal/State Filing Program, enter the valid
state code from Part A, Sec. 10, 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.
__________________________________________________________________________________
FORM 1099-R DISTRIBUTION CODE CHART 2008
POSITION 546
__________________________________________________________________________________________________________________________________
blank 1 2 3 4 5 6 7 8 9 A B D E F G H J L N P Q R S T
__________________________________________________________________________________________________________________________________
P 1 X X X X X X
__________________________________________________________________________________________________________________________________
O 2 X X X X X
__________________________________________________________________________________________________________________________________
S 3 X
__________________________________________________________________________________________________________________________________
I 4 X X X X X X X X X
__________________________________________________________________________________________________________________________________
T 5 X
__________________________________________________________________________________________________________________________________
I 6 X
__________________________________________________________________________________________________________________________________
O 7 X X
__________________________________________________________________________________________________________________________________
N 8 X X X X X X
__________________________________________________________________________________________________________________________________
9 X
__________________________________________________________________________________________________________________________________
5 A X X
__________________________________________________________________________________________________________________________________
4 B X X X X X X X X X
__________________________________________________________________________________________________________________________________
5 D X X X X X
__________________________________________________________________________________________________________________________________
E X
__________________________________________________________________________________________________________________________________
F X
__________________________________________________________________________________________________________________________________
G X X X
__________________________________________________________________________________________________________________________________
H X
__________________________________________________________________________________________________________________________________
J X X X
__________________________________________________________________________________________________________________________________
L X X X X
__________________________________________________________________________________________________________________________________
N X
__________________________________________________________________________________________________________________________________
P X X X X X X
__________________________________________________________________________________________________________________________________
Q X
__________________________________________________________________________________________________________________________________
R X
__________________________________________________________________________________________________________________________________
S X
__________________________________________________________________________________________________________________________________
T X
__________________________________________________________________________________________________________________________________
X --Denotes valid combinations
Payee "B" Record --Record Layout Positions 544-750 for Form 1099-R
____________________________________________________________________________________________________________
Blank Distribution Taxable Amount IRA/SEP/SIMPLE Total Percentage of Total
Code Not Determined Indicator Distribution Distribution
Indicator Indicator
____________________________________________________________________________________________________________
544 545-546 547 548 549 550-551
____________________________________________________________________________________________________________
___________________________________________________________________________________________________________
First Year of Blank Special Data State Income Local Income Combined Blank or
Designated Roth Entries Tax Withheld Tax Withheld Federal/State CR/LF
Contribution Code
___________________________________________________________________________________________________________
552-555 556-662 663-722 723-734 735-746 747-748 749-750
___________________________________________________________________________________________________________
__________________________________________________________________________________
(19) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-S
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547 Property or 1 Required. Enter "1" (one) if the transferor
Services received or will receive property (other than
Indicator 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 date in the
Closing format YYYYMMDD (e.g., January 5, 2008, would
be 20080105). Do not enter hyphens or
slashes.
__________________________________________________________________________________
556-594 Address or 39 Required. Enter the address of the property
Legal transferred (including city, state, and ZIP
Description 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 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 Property or Date of Closing Address or Legal Blank Special Data
Services Indicator Description Entries
______________________________________________________________________________________________________________
544-546 547 548-555 556-594 595-662 663-722
______________________________________________________________________________________________________________
____________________________________________________________________________________
State Income Tax Local Income Tax Blank Blank or CR/LF
Withheld Withheld
____________________________________________________________________________________
723-734 735-746 747-748 749-750
____________________________________________________________________________________
__________________________________________________________________________________
(20) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-SA
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544 Blank 1 Enter a blank.
__________________________________________________________________________________
545 Distribution1 Required. Enter the applicable code to
Code indicate the type of payment.
Code Category
1 Normal distribution
2 Excess contribution
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 distributions are from a
Advantage Medicare Advantage MSA. Otherwise, enter a
MSA blank.
Indicator
__________________________________________________________________________________
548 HSA 1 Enter "1" (one) if distributions are from a
Indicator HSA. Otherwise, enter a blank.
__________________________________________________________________________________
549 Archer MSA 1 Enter "1" (one) if distributions are from an
Indicator Archer MSA. Otherwise, enter a blank.
__________________________________________________________________________________
550-662 Blank 113 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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-SA
____________________________________________________________________________________________________________
Blank Distribution Blank Medicare HSA Indicator Archer MSA Blank Special Data
Code Advantage MSA Indicator Entries
Indicator
____________________________________________________________________________________________________________
544 545 546 547 548 549 550-662 663-722
____________________________________________________________________________________________________________
____________________________________________________________________________________
State Income Tax Local Income Tax Blank Blank or CR/LF
Withheld Withheld
____________________________________________________________________________________
723-734 735-746 747-748 749-750
____________________________________________________________________________________
__________________________________________________________________________________
(21) Payee "B" Record --Record Layout Positions 544-750 for Form 5498
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547 IRA 1 Required, if applicable. Enter "1" (one) if
Indicator reporting a Rollover (Amount Code 2) or Fair
(Individual Market Value (Amount Code 5) for an IRA.
Retirement Otherwise, enter a blank.
Account)
__________________________________________________________________________________
548 SEP 1 Required, if applicable. Enter "1" (one) if
Indicator reporting Rollover (Amount Code 2) or Fair
(Simplified Market Value (Amount Code 5) for a SEP.
Employee Otherwise, enter a blank.
Pension)
__________________________________________________________________________________
549 SIMPLE 1 Required, if applicable. Enter "1" (one) if
Indicator reporting a Rollover (Amount Code 2) or Fair
(Savings Market Value (Amount Code 5) for a SIMPLE.
Incentive Otherwise, enter a blank.
Match Plan
for
Employees)
__________________________________________________________________________________
550 Roth IRA 1 Required, if applicable. Enter "1" (one) if
Indicator reporting a Rollover (Amount Code 2) or Fair
Market Value (Amount Code 5) for a Roth IRA.
Otherwise, enter a blank.
__________________________________________________________________________________
551 RMD 1 Required. Enter "1" (one) if reporting RMD
Indicator for 2009. Otherwise, enter a blank.
__________________________________________________________________________________
552-662 Blank 111 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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. (See Note.)
Note: For delayed contributions for U.S. Armed Forces, use the Special Data Entry
field to report the year for which the contribution was made, the amount of the
contribution and one of the indicators as outlined in the current Instructions
for Forms 1099-R and 5498.
__________________________________________________________________________________
723-746 Blank 24 Enter blanks.
__________________________________________________________________________________
747-748 Combined 2 If this payee record is to be forwarded to a
Federal/State state agency as part of the Combined
Code Federal/State Filing Program, enter the valid
state code from Part A, Sec. 10, 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 IRA Indicator SEP Indicator SIMPLE Indicator Roth IRA RMD Indicator
Indicator
______________________________________________________________________________________________________________
544-546 547 548 549 550 551
______________________________________________________________________________________________________________
_____________________________________________________________________________________
Blank Special Data Blank Combined Blank or CR/LF
Entries Federal/State
Code
_____________________________________________________________________________________
552-662 663-722 723-746 747-748 749-750
_____________________________________________________________________________________
__________________________________________________________________________________
(22) Payee "B" Record --Record Layout Positions 544-750 for Form 5498-ESA
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-662 Blank 119 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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-ESA
____________________________________________________________________________________
Blank Special Data Entries Blank Blank or CR/LF
____________________________________________________________________________________
544-662 663-722 723-748 749-750
____________________________________________________________________________________
__________________________________________________________________________________
(23) Payee "B" Record --Record Layout Positions 544-750 for Form 5498-SA
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547 Medicare 1 Enter "1" (one) for Medicare Advantage MSA.
Advantage Otherwise, enter a blank.
MSA
Indicator
__________________________________________________________________________________
548 HSA 1 Enter "1" (one) for HSA. Otherwise, enter a
Indicator blank.
__________________________________________________________________________________
549 Archer MSA 1 Enter "1" (one) for Archer MSA. Otherwise,
Indicator enter a blank.
__________________________________________________________________________________
550-662 Blank 113 Enter blanks.
__________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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-SA
____________________________________________________________________________________________________________
Blank Medicare HSA Archer MSA Blank Special Data Blank Blank or
Advantage MSA Indicator Indicator Entries CR/LF
Indicator
____________________________________________________________________________________________________________
544-546 547 548 549 550-662 663-722 723-748 749-750
____________________________________________________________________________________________________________
__________________________________________________________________________________
(24) Payee "B" Record --Record Layout Positions 544-750 for Form W-2G
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
544-546 Blank 3 Enter blanks.
__________________________________________________________________________________
547 Type of 1 Required. Enter the applicable type of wager
Wager Code 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.,
January 5, 2008, would be 20080105). 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).
__________________________________________________________________________________
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 winnings; 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 60 This portion of the "B" Record may be used to
Data record information for state or local
Entries 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 12 State income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 12 Local income tax withheld is for the
Income Tax convenience of the filers. This information
Withheld 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 Type of Wager Date Won Transaction Race Cashier Window First ID
Code
____________________________________________________________________________________________________________
544-546 547 548-555 556-570 571-575 576-580 581-585 586-600
____________________________________________________________________________________________________________
___________________________________________________________________________________________________________
Second ID Blank Special Data State Income Local Income Blank Blank or CR/LF
Entries Tax Withheld Tax Withheld
___________________________________________________________________________________________________________
601-615 616-662 663-722 723-734 735-746 747-748 749-750
___________________________________________________________________________________________________________
Sec. 7. End of Payer "C" Record - General Field Descriptions and Record Layout
.01 The "C" Record consists of the total number of payees and the totals of the payment amount fields filed for each payer and/or particular type of return. The "C" Record must follow the last "B" Record for each type of return for each payer.
.02 For each "A" Record and group of "B" Records on the file, there must be a corresponding "C" Record.
.03 The End of Payer "C" Record is a fixed length of 750 positions. The control fields are each 18 positions in length.
__________________________________________________________________________________
Record Name: End of Payer "C" Record
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
1 Record Type 1 Required. Enter "C".
__________________________________________________________________________________
2-9 Number of 8 Required. Enter the total number of "B"
Payees 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 of any payment
Total 1 amount fields in the "B" Records into the
appropriate control total fields of the "C"
Record. Control totals must be
right-justified and unused control total
fields zero-filled. All control total fields
are 18 positions in length. 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 1099-B or 1099-Q.
Positive and negative amounts are indicated
by placing a "+" (plus) or "-" (minus) sign
in the left-most position of the payment
amount field.
34-51 Control 18
Total 2
52-69 Control 18
Total 3
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
232-249 Control 18
Total D
250-267 Control 18
Total E
__________________________________________________________________________________
268-499 Blank 232 Enter blanks.
__________________________________________________________________________________
500-507 Record 8 Required. Enter the number of the record as
Sequence it appears within your file. The record
Number sequence number for the "T" record will
always be "1" (one), since it is the first
record on your file and you can have only one
"T" record in a file. Each record,
thereafter, must be incremented by one in
ascending numerical sequence, i.e., 2, 3, 4,
etc. Right-justify numbers with leading zeros
in the field. For example, the "T" record
sequence number would appear as "00000001" in
the field, the first "A" record would be
"00000002", the first "B" record, "00000003",
the second "B" record, "00000004" and so on
until you reach the final record of the file,
the "F" record.
__________________________________________________________________________________
508-748 Blank 241 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 Number of Blank Control Control Control Control Control Control
Payees Total 1 Total 2 Total 3 Total 4 Total 5 Total 6
_______________________________________________________________________________________________________________________
1 2-9 10-15 16-33 34-51 52-69 70-87 88-105 106-123
_______________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
Control Total Control Control Control Control Control Control Control Blank
7 Total 8 Total 9 Total A Total B Total C Total D Total E
_______________________________________________________________________________________________________________________
124-141 142-159 160-177 178-195 196-213 214-231 232-249 250-267 268-499
_______________________________________________________________________________________________________________________
____________________________________________________________________________________
Record Sequence Number Blank Blank or CR/LF
____________________________________________________________________________________
500-507 508-748 749-750
____________________________________________________________________________________
Sec. 8. State Totals "K" Record --General Field Descriptions and Record Layout
.01 The State Totals "K" Record is a summary for a given payer and a given state in the Combined Federal/State Filing Program, used only when state-reporting approval has been granted.
.02 The "K" Record will contain the total number of payees and the total 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 C.
.03 The "K" Record is a fixed length of 750 positions. The control total fields are each 18 positions in length.
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. 10, for the requirements and conditions that must be met to file via this program.
__________________________________________________________________________________
Record Name: State Totals "K" Record --Record Layout Forms 1099-DIV, 1099-G,
1099-INT, 1099-MISC, 1099-OID, 1099-PATR, 1099-R, and 5498
__________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
__________________________________________________________________________________
1 Record Type 1 Required. Enter "K".
__________________________________________________________________________________
2-9 Number of 8 Required. Enter the total number of "B"
Payees 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 of any payment
Total 1 amount fields in the "B" Records for each
state being reported into the appropriate
control total fields of the appropriate "K"
Record. Each payment amount must contain U.S.
dollars and cents. The right-most two
positions represent cents in the payment
amount fields. Control totals must be
right-justified and unused control total
fields zero-filled. All control total fields
are 18 positions in length.
34-51 Control 18
Total 2
52-69 Control 18
Total 3
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
232-249 Control 18
Total D
250-267 Control 18
Total E
__________________________________________________________________________________
268-499 Blank 232 Enter blanks.
__________________________________________________________________________________
500-507 Record 8 Required. Enter the number of the record as
Sequence it appears within your file. The record
Number sequence number for the "T" record will
always be "1" (one), since it is the first
record on your file and you can have only one
"T" record in a file. Each record,
thereafter, must be incremented by one in
ascending numerical sequence, i.e., 2, 3, 4,
etc. Right-justify numbers with leading zeros
in the field. For example, the "T" record
sequence number would appear as "00000001" in
the field, the first "A" record would be
"00000002", the first "B" record, "00000003",
the second "B" record, "00000004" and so on
until you reach the final record of the file,
the "F" record.
__________________________________________________________________________________
508-706 Blank 199 Enter blanks.
__________________________________________________________________________________
707-724 State 18 State income tax withheld total is for the
Income Tax convenience of the filers. Aggregate totals
Withheld of the state income tax withheld field in the
Total Payee "B" Records; otherwise, enter blanks.
__________________________________________________________________________________
725-742 Local 18 Local income tax withheld total is for the
Income Tax convenience of the filers. Aggregate totals
Withheld of the local income tax withheld field in the
Total Payee "B" Records; otherwise, enter blanks.
__________________________________________________________________________________
743-746 Blank 4 Enter blanks.
__________________________________________________________________________________
747-748 Combined 2 Required. Enter the code assigned to the
Federal/State state which is to receive the information.
Code (Refer to Part A, Sec. 10, 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 Number of Blank Control Control Control Control Control Control
Payees Total 1 Total 2 Total 3 Total 4 Total 5 Total 6
_____________________________________________________________________________________________________________
1 2-9 10-15 16-33 34-51 52-69 70-87 88-105 106-123
_____________________________________________________________________________________________________________
_____________________________________________________________________________________________________________
Control Control Control Control Control Control Control Control Blank
Total 7 Total 8 Total 9 Total A Total B Total C Total D Total E
_____________________________________________________________________________________________________________
124-141 142-159 160-177 178-195 196-213 214-231 232-249 250-267 268-499
_____________________________________________________________________________________________________________
___________________________________________________________________________________________________________
Record Sequence Blank State Income Local Income Blank Combined Blank or CR/LF
Number Tax Withheld Tax Withheld Federal/State
Total Total Code
___________________________________________________________________________________________________________
500-507 508-706 707-724 725-742 743-746 747-748 749-750
___________________________________________________________________________________________________________
Sec. 9. End of Transmission "F" Record --General Field Descriptions and Record Layout
.01 The End of Transmission "F" Record is a summary of the number of payers/payees in the entire file.
.02 The "F" Record is a fixed record length of 750 positions.
.03 This record must 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 Field Title Length Description and Remarks
Position
___________________________________________________________________________________
1 Record Type 1 Required. Enter "F".
___________________________________________________________________________________
2-9 Number of "A" 8 Enter the total number of Payer "A"
Records Records in the entire file (right-justify
and zero-fill) or enter all zeros.
___________________________________________________________________________________
10-30 Zero 21 Enter zeros.
___________________________________________________________________________________
31-49 Blank 19 Enter blanks.
___________________________________________________________________________________
50-57 Total Number of 8 Enter the total number of Payee "B"
Payees Records reported in the file.
Right-justify information and fill unused
positions with zeros. If you have entered
this total in the "T" Record, you may
leave this field blank.
___________________________________________________________________________________
58-499 Blank 442 Enter blanks.
___________________________________________________________________________________
500-507 Record Sequence 8 Required. Enter the number of the record
Number as it appears within your file. The
record sequence number for the "T" record
will always be "1" (one), since it is the
first record on your file and you can
have only one "T" record in a file. Each
record, thereafter, must be incremented
by one in ascending numerical sequence,
i.e., 2, 3, 4, etc. Right-justify numbers
with leading zeros in the field. For
example, the "T" record sequence number
would appear as "00000001" in the field,
the first "A" record would be "00000002",
the first "B" record, "00000003", the
second "B" record, "00000004" and so on
until you reach the final record of the
file, the "F" record.
___________________________________________________________________________________
508-748 Blank 241 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 Number of Zero Blank Total Blank Record Blank Blank or
"A" Records Number of Sequence CR/LF
Payees Number
_____________________________________________________________________________________________________________
1 2-9 10-30 31-49 50-57 58-499 500-507 508-748 749-750
_____________________________________________________________________________________________________________
Sec. 10. File Layout Diagram
File Format
Sec. 1. General --Extensions
.01 An extension of time to file may be requested for Forms 1098, 1099, 5498, 5498-SA, 5498-ESA, W-2G, W-2 series, 8027 and 1042-S.
.02 A paper Form 8809, Application for Extension of Time To File Information Returns, should be submitted to IRS/ECC-MTB at the address listed in .09 of this section. This form may be used to request an extension of time to file information returns submitted on paper or electronically to the IRS. Use a separate Form 8809 for each method of filing information returns you intend to use, i.e., electronically or paper.
.03 The fill-in Form 8809 may be completed online via the FIRE System. (See Part B, Sec. 7, for instructions on connecting to the FIRE System.) At the Main Menu, click "Extension of Time Request" and then click "Fill-in Extension Form". This option is only used to request an automatic 30-day extension. Extension requests completed online via the FIRE System receive an instant response. If you are requesting an additional extension, you must submit a paper Form 8809. Requests for an additional extension of time to file information returns are not automatically granted. Requests for additional time are granted only in cases of extreme hardship or catastrophic event. The IRS will only send a letter of explanation approving or denying your additional extension request. (Refer to .12 of this Section.)
.04 To be considered, an extension request must be postmarked, transmitted or completed online by the due date of the returns; otherwise, the request will be denied. (See Part A, Sec. 7, for due dates.) If requesting an extension of time to file several types of forms, use one Form 8809; however, Form 8809 or file must be submitted 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 on or before February 28, 2009.
.05 As soon as it is apparent that a 30-day extension of time to file is needed, an extension request should be submitted. It may take up to 30 days for IRS/ECC-MTB to respond to an extension request. IRS/ECC-MTB does not begin processing extension requests until January. Extensions completed online via the FIRE System receive instant results.
.06 Under certain circumstances, a request for an extension of time may be denied. When a denial letter is received, any additional or necessary information may be resubmitted within 20 days.
.07 Requesting an extension of time for multiple payers (10 or less) may be done by completing the online fill-in form via the FIRE System or mailing Form 8809 and attaching a list of the payer names and associated TINs (EIN or SSN). Each payer must be completed online or included in the listing to ensure an extension is recorded for all payers. Form 8809 may be computer-generated or photocopied. Be sure to use the most recently updated version and include all the pertinent information.
Note: IRS encourages the payer/transmitter community to utilize the online fill-in form in lieu of the paper Form 8809.
.08 Payers/transmitters requesting an extension of time to file for more than 10 payers are required to submit the extensions online via the fill-in form or in a file electronically (see Sec. 3, for the record layout).
.09 All requests for an extension of time filed on Form 8809 must be sent using the following address:
IRS-Enterprise Computing Center --Martinsburg
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/ECC-MTB and the time factor involved in processing Extension of Time (EOT) requests, it is imperative that the attention line be present on all envelopes or packages containing Form 8809.
.10 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 IRS/ECC-MTB 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). Notice 97-26, 1997-17 I.R.B. 6, provides rules for determining the date that is treated as the postmark date. For items delivered by a non-designated Private Delivery Service (PDS), the actual date of receipt by IRS/ECC-MTB will be used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in Notice 2004-83, 2004-2 C.B. 1030, the actual date of receipt by IRS/ECC-MTB will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients and participants.
.11 Transmitters requesting an extension of time via an electronic file will receive an approval or denial letter, accompanied by a list of payers covered under that approval/denial.
.12 If an additional extension of time is needed, a second Form 8809 or file 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 IRS/ECC-MTB's response to your second extension request.
.13 If an extension request is approved, the approval notification should be kept on file. DO NOT send the approval notification or copy of the approval notification to IRS/ECC-MTB or to the service center where the paper returns are filed.
.14 Request an extension for only one tax year.
.15 A signature is not required when requesting a 30-day extension. If a second 30-day extension is requested, the Form 8809 MUST be signed. Failure to properly complete and sign Form 8809 may cause delays in processing the request or result in a denial. Carefully read and follow the instructions on the back of Form 8809.
.16 Form 8809 may be obtained by calling 1-800-TAX-FORM (1-800-829-3676). The form is also available at www.irs.gov. A copy of Form 8809 is also provided in the back of Publication 1220.
Sec. 2. Specifications for Filing Extensions of Time Electronically
.01 The specifications in Sec. 3 include the required 200-byte record layout for extensions of time to file requests submitted 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 If a filer does not have an IRS/ECC-MTB assigned Transmitter Control Code (TCC), Form 4419, Application for Filing Information Returns Electronically, must be submitted to obtain a TCC. This number must be used to submit an extension request electronically. (See Part A, Sec. 6.)
.03 For extension requests filed via an electronic file, the transmitter must fax Form 8809 or send an e-mail though the FIRE System (fire@irs.gov and irs.e-helpmail@irs.gov) the same day as the transmission. The e-mail should contain the same information as the Form 8809 in order to mail a response, check the record count and form types in the file. The e-mail option is only used to request the automatic 30-day extension. If you are requesting an additional extension, you must fax a signed Form 8809 the same day as the transmission. Be sure to include the reason an additional extension is needed.
.04 Transmitters submitting an extension of time via an electronic file should not submit a list of payer names and TINs with Form 8809 or e-mail this information since this information is included on the electronic file. However, Line 6 of Form 8809 must be completed or the total number of records on the extension file must be included within the e-mail. The fill-in Form 8809 cannot be used in lieu of the paper Form 8809 for electronic files.
.05 Do not submit tax year 2008 extension requests filed electronically before January 5, 2009.
Sec. 3. Record Layout --Extension of Time
.01 Positions 6 through 188 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 Field Title Length Description and Remarks
Position
___________________________________________________________________________________
1-5 Transmitter 5 Required. Enter the five-character
Control Code alpha/numeric Transmitter Control Code
(TCC) issued by IRS. Only one TCC per
file is acceptable.
___________________________________________________________________________________
6-14 Payer TIN 9 Required. Must be the valid nine-digit
EIN/SSN assigned to the payer. Do not
enter blanks, hyphens or alpha
characters. All zeros, ones, twos, etc.,
will have the effect of an incorrect TIN.
For foreign entities that are not
required to have a TIN, this field may be
blank; however, the Foreign Entity
Indicator, position 187, must be set to
"X".
___________________________________________________________________________________
15-54 Payer Name 40 Required. Enter the name of the payer
whose TIN appears in positions 6-14.
Left-justify information and fill unused
positions with blanks.
___________________________________________________________________________________
55-94 Second Payer 40 If additional space is needed, this field
Name may be used to continue name line
information (e.g., c/o First National
Bank); otherwise; enter blanks.
___________________________________________________________________________________
95-134 Payer Address 40 Required. Enter the payer's address.
Street address should include number,
street, apartment or suite number (or PO
Box if mail is not delivered to a street
address).
___________________________________________________________________________________
135-174 Payer City 40 Required. Enter the payer's city, town,
or post office.
___________________________________________________________________________________
175-176 Payer State 2 Required. Enter the payer's valid U.S.
Postal Service state abbreviation. (Refer
to Part A, Sec. 12.)
___________________________________________________________________________________
177-185 Payer ZIP Code 9 Required. Enter the payer's ZIP Code. If
using a five-digit ZIP Code, left-justify
information and fill unused positions
with blanks.
___________________________________________________________________________________
186 Document 1 Required. Enter the appropriate document
Indicator (See code that indicates the form for which
Note.) you are requesting an extension of time.
Code Document
1 W-2
2 1098, 1098-C, 1098-E, 1098-T,
1099-A, 1099-B, 1099-C, 1099-CAP,
1099-DIV, 1099-G, 1099-H,
1099-INT, 1099-LTC, 1099-MISC,
1099-OID, 1099-PATR, 1099-Q,
1099-R, 1099-S, 1099-SA, or W-2G
3 5498
4 1042-S
5 REMIC Documents (1099-INT or
1099-OID)
6 5498-SA
7 5498-ESA
___________________________________________________________________________________
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 Entity 1 Enter "X" if the payer is a foreign
Indicator entity.
___________________________________________________________________________________
188 Recipient 1 Enter "X" if the extension request is to
Request furnish statements to the recipients of
Indicator the information return.
Note: A separate file is required for this type of extension request. A file must
either contain all blanks or all X's in this field.
___________________________________________________________________________________
189-198 Blank 10 Enter blanks.
___________________________________________________________________________________
199-200 Blank 2 Enter blanks or carriage return/line feed
(CR/LF) characters.
___________________________________________________________________________________
Extension of Time Record Layout
___________________________________________________________________________________________________________
Transmitter Payer Payer Second Payer Payer Payer
Control TIN Name Payer Name Address City State
Code
___________________________________________________________________________________________________________
1-5 6-14 15-54 55-94 95-134 135-174 175-176
___________________________________________________________________________________________________________
_______________________________________________________________________________________________________________
Payer Document Foreign Recipient Blank Blank
ZIP Code Indicator Entity Request or CR/LF
Indicator Indicator
_______________________________________________________________________________________________________________
177-185 186 187 188 189-198 199-200
_______________________________________________________________________________________________________________
Sec. 4. Extension of Time for Recipient Copies of Information Returns
.01 Request an extension of time to furnish the statements to recipients of Forms 1098, 1099 series, 5498 series, W-2G, W-2 series, and 1042-S by submitting a letter to IRS/ECC-MTB at the address listed in Part D, Sec. 1.09. 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 duly authorized person
.02 Requests for an extension of time to furnish statements to recipients of Forms 1098, 1099 series, 5498 series, 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. The request must be postmarked by the date on which the statements are due to the recipients.
.03 Generally, only the payer may sign the letter requesting the extension for recipient copies. A transmitter must have a contractual agreement with the filers to submit extension requests on their behalf. This should be stated in your letter of request for recipient copy extensions.
.04 Requests for a recipient extension of time to file for more than 10 payers are required to be submitted electronically. (See Sec. 3, for the record layout.)
.05 The fill-in Form 8809 extension option cannot be used to request an extension to furnish statements to recipients.
Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
.01 If a payer is required to file electronically but fails to do so 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 2008 General Instructions for Forms 1099, 1098, 5498, and W-2G.)
.02 If payers are required to file original or corrected returns electronically, but such filing would create an undue hardship, they may request a waiver from these filing requirements by submitting Form 8508, Request for Waiver From Filing Information Returns Electronically, to IRS/ECC-MTB. Form 8508 can be obtained on the IRS website at www.irs.gov or by calling toll-free 1-800-829-3676.
.03 Even though a payer may submit as many as 249 corrections on paper, IRS encourages electronic filing of corrections. Once the 250 threshold has been met, filers are required to submit any returns of 250 or more electronically. However, if a waiver for original documents is approved, any corrections for the same type of returns will be covered under that waiver.
.04 Generally, only the payer may sign 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 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 Form 8508 must be provided to IRS/ECC-MTB for the request to be processed.
.07 The waiver, if approved, will provide exemption from the electronic filing requirement for the current tax year only. Payers may not apply for a waiver for more than one tax year at a time.
.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/ECC-MTB at least 45 days before the due date of the returns. IRS/ECC-MTB does not process waiver requests until January. Waiver requests received prior to January are processed on a first come, first serve basis.
.10 All requests for a waiver should be sent using the following address:
IRS-Enterprise Computing Center --Martinsburg
Information Reporting Program
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 25430
.11 File Form 8508 for the W-2 series of forms with IRS/ECC-MTB, not SSA.
.12 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/ECC-MTB to respond to a waiver request.
.13 If a waiver request is approved, keep the approval letter on file. DO NOT send a copy of the approved waiver to the service center where the paper returns are filed.
.14 An approved waiver only applies to the requirement for filing information returns electronically. The payer must still timely file information returns on the official IRS paper forms or an acceptable substitute form with the appropriate service center.
posted by Return Preparer Tax Law @ Sunday, November 16, 2008
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