Rev. Proc. 2009-30 - electronic filing - full document
I had over 2,000 requests for the full document regarding the IRS specifications for electronic filing of 2009 Forms 1098, 1099, 3921, 3922, 5498, 8935 and W-2G through the IRS FIRE System. The procedures must also be used for the preparation of information returns for tax years prior to 2009 that are filed beginning January 1, 2010.
Rev. Proc. 2009-30 , I.R.B. 2009-27, 27, July 2, 2009.
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Use this Revenue Procedure to prepare Tax Year 2009 and prior year information returns for submission to Internal Revenue Service (IRS) using electronic filing.
Caution to filers:
Please read this publication carefully. Persons or businesses required to file information returns electronically may be subject to penalties for failure to file or include correct information if they do not follow the instructions in this Revenue Procedure.
IMPORTANT NOTES:
IRS/ECC-MTB Internet connection is at http://fire.irs.gov for electronic filing. The Filing Information Returns Electronically (FIRE) System will be down from 2 p.m. EST Dec. 22, 2009, through Jan. 4, 2010 for upgrading. It is not operational during this time. In addition, the FIRE System may be down every Wednesday 3:00 a.m. to 5:00 a.m. EST for maintenance.
The FIRE System does not provide fill-in forms for information returns.
The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the IRS. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of the files.
Rev. Proc. 2009-30
TABLE OF CONTENTS
Part A. General
SEC. 1. PURPOSE
SEC. 2. NATURE OF CHANGES --CURRENT YEAR (TAX YEAR 2009)
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. FILE LAYOUT DIAGRAM
SEC. 2. GENERAL
SEC. 3. TRANSMITTER "T" RECORD --GENERAL FIELD DESCRIPTIONS
SEC. 4. TRANSMITTER "T" RECORD --RECORD LAYOUT
SEC. 5. PAYER "A" RECORD --GENERAL FIELD DESCRIPTIONS
SEC. 6. PAYER "A" RECORD --RECORD LAYOUT
SEC. 7. 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 3921
(22) Payee "B "Record --Record Layout Positions 544-750 for Form 3922
(23) Payee "B" Record --Record Layout Positions 544-750 for Form 5498
(24) Payee "B" Record --Record Layout Positions 544-750 for Form 5498-ESA
(25) Payee "B" Record --Record Layout Positions 544-750 for Form 5498-SA
(26) Payee "B" Record --Record Layout Positions 544-750 for Form 8935
(27) Payee "B" Record --Record Layout Positions 544-750 for Form W-2G
SEC. 8. END OF PAYER "C" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT
SEC. 9. STATE TOTALS "K" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT
SEC. 10. END OF TRANSMISSION "F" RECORD --GENERAL FIELD DESCRIPTIONS AND RECORD LAYOUT
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, 3921, 3922, 5498, 8935, and W-2G with IRS electronically through the IRS FIRE System. This Revenue Procedure must be used for the preparation of Tax Year 2009 information returns and information returns for tax years prior to 2009 filed beginning January 1, 2010. Specifications for filing the following forms are contained in this Revenue Procedure.
(1) Form 1098, Mortgage Interest Statement
(2) Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
(3) Form 1098-E, Student Loan Interest Statement
(4) Form 1098-T, Tuition Statement
(5) Form 1099-A, Acquisition or Abandonment of Secured Property
(6) Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
(7) Form 1099-C, Cancellation of Debt
(8) Form 1099-CAP, Changes in Corporate Control and Capital Structure
(9) Form 1099-DIV, Dividends and Distributions
(10) Form 1099-G, Certain Government Payments
(11) Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments
(12) Form 1099-INT, Interest Income
(13) Form 1099-LTC, Long-Term Care and Accelerated Death Benefits
(14) Form 1099-MISC, Miscellaneous Income
(15) Form 1099-OID, Original Issue Discount
(16) Form 1099-PATR, Taxable Distributions Received From Cooperatives
(17) Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530)
(18) Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(19) Form 1099-S, Proceeds From Real Estate Transactions
(20) Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA
(21) Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b)
(22) Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)
(23) Form 5498, IRA Contribution Information
(24) Form 5498-ESA, Coverdell ESA Contribution Information
(25) Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information
(26) Form 8935, Airline Payments Report
(27) 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 Statements, 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 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) 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G and individual form instructions.
(b) Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 3921, 3922, 5498, 8935, 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 Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically.
.08 This Revenue Procedure supersedes Rev. Proc. 2008-30 published as Publication 1220 (Rev. 07/2008), Specifications for Filing Forms 1098, 1099, 5498, and W-2G Electronically.
Sec. 2. Nature of Changes --Current Year (Tax Year 2009)
.01 In this publication, all pertinent changes for Tax Year 2009 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) Three new forms added. Forms 3921, 3922 and 8935. Form 3921, Exercise of a Qualified Incentive Stock Option Under Section 442(b), Form 3922, Transfer of Stock Acquired Through An Employee Stock Plan Under Section 423(c), and Form 8935, Airline Payments Report.
(2) Form 1099-R renamed distribution code E to Distributions under Employee Plans Compliance System (EPCRS), formerly Excess Annual Additions under Section 415/Certain Excess Amounts Under Section 403(b) Plans.
(3) See Part A, Sec. 8 for changes in correction procedures. Incorrect TIN, payee name and/or address requires a two step correction.
(4) Technical security standards added to Part B, Sec. 7 .06 for the FIRE System.
(5) Stricter edits to Combined Federal State Filing processing were put in place which could cause files to be rejected if not properly coded under the guidelines of Part A, Section 10. Test files are recommended for all filers in the program.
(6) Form 4419 Application for Filing Information Returns Electronically (FIRE), Box 3 must contain an Employer Identification Number (EIN). IRS will no longer issue Tranmitter Control Codes (TCC) to a social security number.
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 (2008 to 2009), unless reporting prior year data.
(2) In the Payee "B" Record, two amount fields added, Payment Amount F in field positions 223-234, and Payment Amount G in field positions 235-246.
(3) In the End of Payer "C" Record and State Totals "K" Record, two amount fields added, Control Total F in field positions 268-285, and Control Total G in field positions 286-303.
(4) For Form 3921 in the Payer "A" Record, added "N" to Type of Return codes to field position 27.
(5) For Form 3921 in the Payer "A" Record, added Amount Code indicators "3" for Exercise price per share and "4" for Fair market value of share on exercise date in field positions 28-41.
(6) For the Form 3921 in the Payee "B" Record, added Date Option Granted, field positions 547-554, formatted as YYYYMMDD, added Date Option Exercised field positions 555-562, formatted as YYYYMMDD, added Number of Shares Transferred field positions 563-570, right justify, zero fill, and added Other than Transferor Information field positions 575-614, right justify, blank fill.
(7) For Form 3922 in the Payer "A" Record, added "Z" to Type of Return codes to field position 27.
(8) For Form 3922 in the Payer "A" Record, added Amount Code indicators "3" for Fair market value per share on grant date, "4" for Fair market value per share on exercise date, and "5" for Exercise price per share in field positions 28-41.
(9) For Form 3922 in the Payee "B" Record, added Date Option Granted to Transferor, field positions 547-554, formatted as YYYYMMDD, added Date Option Exercised by Transferor, field positions 555-562, formatted as YYYYMMDD, added Number of Shares Transferred, field positions 563-570, right-justify and zero fill, and added Date Legal Title Transferred by Transferor, field positions 571-578, formatted as YYYYMMDD.
(10) For Form 8935 in the Payer "A" Record, added "U" to Type of Return codes to field position 27.
(11) For Form 8935 in the Payer "A" Record, added Amount Code indicators "1" for Total amount reported, "2" for First year of reported payments, "3" for Second year of reported payments, "4" for Third year of reported payments, "5" for Fourth year of reported payments, and "6" for Fifth year of reported payments in field positions 28-41. Amounts reported for codes 2-6 should equal the amount reported for code "1".
(12) For Form 8935 in the Payee "B" Record, added Year of First Payment, field positions 547-550, Year of Second Payment, field positions 551-554, Year of Third Payment, field positions 555-558, Year of Fourth Payment, field positions 559-562, Year of Fifth Payment, field positions 563-566. All years are formatted as YYYY.
(13) For the Form 1099-C in the Payee "B" Record, added Personal Liability Indicator in field position 595. Use only a value of "1" if the borrower is personally liable for repayment or a blank if not personally liable.
(14) For Form 1099-G in the Payer "A" Record, added Amount Code indicator "9" for Market gain commodity credit corp loans repaid on or after Jan. 1, 2007 in field positions 28-41.
(15) For Form 1099-R in the Payee "B" Record field positions 545-546 added Distribution Code "U" for Distribution from an ESOP under Section 404(k). Code "U" can be paired with code "B."
(16) For Form W-2G in the Payee "B" Record, changed Field Position 547 Type of Wager code "8" to Poker winnings and added code "9" for Any Other Type of Gambling Winnings.
(17) For Form 5498 in the Payer "A" Record, added Amount Code indicator "B" for RMD amount, "C" for Postponed contribution, "D" for Repayments and "E" for Other contributions in field positions 28-41.
(18) For Form 5498 in the Payee "B" Record changed field positions 552-555 to Year of Postponed Contribution formatted as YYYY, 556-557 to Postponed Contribution Code, 558-559 to Repayment Code, 560-561 to Bankruptcy Code and 562-569 to RMD Date.
(19) For Form 1098-E in the Payee "B" Record change in field position 547 to enter a 1 if the amount reported in payment amount does not include loan origination fees and/or capitalized interest.
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 requests 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
1-304-579-4827 --TDD
(Telecommunication Device for the Deaf)
Fax Machine
Toll-free within the U.S. --1-877-477-0572
Outside the U.S. --304-579-4105
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, 3921, 3922 or 5498 with the IRS.
.04 The 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 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, 3921, 3922, 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, 3921, 3922, 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 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 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, 3921, 3922, 5498, 8027, 8935 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 1-304-579-4827. 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/ECCMTB toll-free at 1-877-477-0572.
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). 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 requires electronic filing
1098-E with IRS. These are stand-alone documents and are not to be
1098-T aggregated for purposes of determining the 250 threshold. For
1099-A example, if you must file 100 Forms 1099-B and 300 Forms
1099-B 1099-INT, Forms 1099-B need not be filed electronically since
1099-C they do not meet the threshold of 250. However, Forms 1099-INT
1099-CAP must be filed electronically since they meet the threshold of
1099-DIV 250.
1099-G
1099-H
1099-INT
1099-LTC
1099-MISC
1099-OID
1099-PATR
1099-Q
1099-R
1099-S
1099-SA
3921
3922
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 publication of vendors who support electronic filing. Publication 1582, Information Returns Vendor List, 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 Business e-file 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, 3921, 3922, 5498, 8935 and W-2G) will be filed, the transmitter should not submit a new Form 4419. The Form 4419 is subject to review before the approval to transmit electronically is granted and may require additional documentation at the request of the IRS. If a determination is made concerning the validity of the documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the release of files.
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 30 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 by fax or mail so the IRS/ECC-MTB database can be updated. 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:
Due Dates
____________________________________________________________________________________
Forms 1098, 1099, 3921, 3922, and W-2G Recipient Copy --January 31 ( *see
exceptions below)
IRS Paper Filing --February 28
IRS Electronic Filing --March 31
l *February 15, for Forms 1099-B and
1099-S
l *February 15, for Forms 1099-MISC if
substitute payments are reported in box 8
or gross proceeds paid to an attorney are
reported in box 14. If no such payments
are reported, January 31, remains the due
date for furnishing Copy B to recipients.
____________________________________________________________________________________
Forms 5498 *, 5498-SA and 5498-ESA Participant Copy --May 31 *
Forms 5498 and 5498-SA IRS Copy --May 31
Form 5498-ESA Participant Copy --April 30
*Participants' copies of Forms 5498 to
furnish FMV/RMD information --January 31
____________________________________________________________________________________
Form 8935 IRS Copy --Due 90 days from date of
payment
____________________________________________________________________________________
Note: 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
Ÿ 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.
Ÿ While we encourage you to file your corrections electronically, you may file up to 249 paper corrections even though your originals were filed electronically.
Ÿ DO NOT SEND YOUR ENTIRE FILE AGAIN. Only correct the information returns which were erroneous.
Ÿ 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.
Ÿ 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.
Ÿ 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.
EXAMPLE If a payer has 100 Forms 1099-A to be corrected, they can be filed on paper because they fall under the 250 threshold. However, if the payer has 300 Forms 1099-B to be corrected, they must be filed electronically because they meet the 250 threshold. If for some reason a payer cannot file the 300 corrections electronically, to avoid penalties, a request for a waiver must be submitted before filing on paper. If a waiver is approved for original documents, any corrections for the same type of return will be covered under this waiver.
.02 Corrections should be filed as soon as possible. Corrections filed after August 1 may be subject to the maximum penalty of $50 per return. Corrections filed by August 1 may be subject to a lesser penalty. (For information on penalties, refer to the Penalties section of the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 5498, and W-2G.) However, if payers discover errors after August 1, they should file corrections, as a 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
(i) Was Federal income tax withheld
.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
4.)
____________________________________________________________________________________
Error Made on the Original Return How To File the Corrected Return
____________________________________________________________________________________
ERROR TYPE 1 CORRECTION
1. Original return was filed with A. Prepare a new file. The first
one or more of the following record on the file will be the
errors: Transmitter "T" Record.
(a) Incorrect payment amount B. Make a separate "A" Record for
codes in the Payer "A" Record each type of return and each
(b) Incorrect payment amounts in payer being reported. Payer
the Payee "B" Record information in the "A" Record
must be the same as it was in the
original submission.
(c) Incorrect code in the C. The Payee "B" Records must show
distribution code field in Payee the correct record information as
"B" Record well as a Corrected Return
(d) Incorrect payee indicator Indicator Code of "G" in field
(See Note 1.) position 6.
(e) Return should not have been
filed
Note 1: Payee indicators are D. Corrected returns using "G" coded
non-money amount indicator fields "B" Records may be on the same
located in the specific form file as those returns submitted
record layouts of the Payee "B" without the "G" coded "B"
Record between field positions Records; however, separate "A"
544-748. Records are required.
E. Prepare a separate "C" Record for
each type of return and each
payer being reported.
Note 2: To correct a TIN, payee F. The last record on the file will
name and/or payee address follow be the End of Transmission "F"
the instructions under Error Type Record.
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 4.) 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 Transaction 1: Identify incorrect
one or more of the following returns.
errors:
(a) No payee TIN (SSN, EIN, ITIN, A. Prepare a new file. The first
QI-EIN) record on the file will be the
(b) Incorrect payee TIN Transmitter "T" Record.
(c) Incorrect payee name B. Make a separate "A" Record for
(d) Incorrect payee address each type of return and each
(e) Wrong type of return payer being reported. The
indicator information in the "A" Record
will be exactly the same as it
was in the original submission.
(See Note 3.)
Note 3: The Record Sequence C. The Payee "B" Records must
Number will be different since contain exactly the same
this is a counter number and is information as submitted
unique to each file. For Form previously, except, insert a
1099-R corrections, if the Corrected Return Indicator Code
corrected amounts are zeros, of "G" in field position 6 of the
certain indicators will not be "B" Records, and enter "0"
used. (zeros) in all payment amounts.
(See Note 3.)
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.
ERROR TYPE 2 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.
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.
C. Prepare a separate "C" Record for
each type of return and each
payer being reported.
D. The last record on the file will
be the End of Transmission "F"
Record.
Note 4: See the 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 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"
"T" Record Record Payee "B" Payee "B" "C" Record Record
Record Record
__________________________________________________________________________________
____________________________________________________________________________________
"C" coded Payee "B" "C" coded Payee "B" End of Payer "C" End of Transmission
Record Record Record "F" Record
____________________________________________________________________________________
Note 5: 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 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 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, 3921, 3922, 5498, 8935, W-2G and 1042-S.
Sec. 10. Combined Federal/State Filing Program
Ÿ 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.
Ÿ For approval, the filer must submit a test file coded for this program. See Part B, Sec. 3, Test Files.
Ÿ 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, 2009, and February 15, 2010.
.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, 2010.
.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 prorate 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 Federal or affect Federal and State 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
"T" Record Record coded Record with Record with Record, no "C" Record
with 1 in state code 15 state code 06 state code
position 26 in positions in positions
747-748 747-748
__________________________________________________________________________________
___________________________________________________________________________________
State Total "K" Record State Total "K" Record for End of Transmission "F"
for "B" records coded "B" records coded 06. "K" Record
15. "K" record coded 15 record coded 06 in positions
in positions 747-748. 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:
Ÿ $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).
Ÿ $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).
Ÿ $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 2009 General Instructions for Forms 1099, 1098, 3921, 3922, 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
No. Mariana
Alabama AL Kentucky KY 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
South
Connecticut CT Minnesota MN 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 1: 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.
Note 2: The FIRE System may be down every Wednesday from 3:00 a.m. to 5:00 a.m. EST for maintenance.
Sec. 1. General
.01 Electronic filing of Forms 1098, 1099, 3921, 3922, 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. Form 8953, Airline Payment Report, may also be filed 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 for the proper record format.
.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 create 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 user ID 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 created 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 periodically. Users can change their passwords at any time from the Main Menu. Prior passwords cannot be used.
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 2009 (returns to be filed in 2010), it must be submitted to IRS/ECC-MTB no earlier than November 1, 2009, and no later than February 15, 2010.
.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, 2009, through January 4, 2010. This allows IRS/ECC-MTB to update its system to reflect current year changes. In addition, the FIRE System may be down every Wednesday from 3:00 a.m. to 5:00 a.m. EST for maintenance.
.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 filename(s). Files submitted electronically will be assigned a new unique filename 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 file name. This information will be needed by IRS/ECC-MTB to identify the file, if assistance is required.
.06 If a file submitted timely is bad, the filer will have up to 60 days from the day the file was transmitted to submit an acceptable replacement file. If an acceptable replacement 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:
Ÿ 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.
Ÿ 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 a previous file is bad.
Sec. 5. PIN Requirements
.01 The user will be prompted to create a PIN consisting of 10 numeric characters when establishing their initial User ID 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, 3921, 3922, 5498, 8027, 8935 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 Before connecting, have your TCC and TIN available.
.02 Filers should turn off pop-up blocking software before transmitting their files.
.03 Your browser must support the security standards listed below.
.04 Your browser must be set to receive "cookies." Cookies are used to preserve your User ID status.
.05 Point your browser to http://fire.irs.gov to connect to the FIRE System.
.06 FIRE Internet Security Technical Standards are:
HTTP 1.1 Specification (http://www.w3.org/Protocols/rfc2616/rfc2616.txt)
SSL 3.0 or TLS 1.0. SSL and TLS are implemented using SHA and RSA 1024 bits during the asymmetric handshake.
SSL 3.0 Specifications (http://wp/netscape.com/eng/ssl3)
TLS 1.0 Specifications (http://www.ief.org/rfc/rfc2246.txt)
The filer can use one of the following encryption algorithms, listed in order of priority, using SSL or TLS:
*AES 256-bit (FIPS-197)
*AES 128-bit (FIPS-197)
TDES 168-bit (FIPS-46-3)
**RC4 128-bit
*IRS intends to start offering this sometime during the period of this publication. If you plan to use it, please contact us to see if it is available.
** IRS intends to drop this non-FIPS algorithm during the period of this publication after the Service starts offering AES.
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."
Create your User ID
Create and verify your password (the password is user created and must be 8 alpha/numerics, containing at least 1 uppercase, 1 lowercase and 1 numeric). FIRE will require you to change the password periodically.
Click "Create."
If you receive the message "Account Created," click "OK."
Create 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.
Enter your password (the password 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:
Uploading your file to the FIRE System
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 address 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, 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 11/1/2009 --02/15/2010.)
Replacement File
Ÿ Electronic Replacement (file was originally transmitted on this system) Click the file to be replaced.
Ÿ 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. Print this page and keep it for your records.
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" --Click on filename to view error message(s). 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 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. 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.
_____________________________________________________________________________________
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. 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.
_____________________________________________________________________________________
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 address 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 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.
_____________________________________________________________________________________
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 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.
_____________________________________________________________________________________
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 sending 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 Specification and Record Layouts
Sec. 1. File Layout Diagram
Sec. 2. 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. 3. 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 beginning 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 Field Title Length Description and Remarks
Position
___________________________________________________________________________________
1 Record Type 1 Required. Enter "T."
___________________________________________________________________________________
2-5 Payment Year 4 Required. Enter "2009." If reporting prior year
data report the year which applies (2007, 2008,
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
Indicator data; otherwise, enter blank. Do not enter a "P"
if tax year is 2009. (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 9 Required. Enter the transmitter's nine-digit
TIN Taxpayer Identification Number (TIN).
___________________________________________________________________________________
16-20 Transmitter 5 Required. Enter the five-character alpha/numeric
Control 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 1 Required for test files only. Enter a "T" if this
Indicator 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
(Continuation) may be 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
associated with the address where correspondence
should be sent.
___________________________________________________________________________________
150-189 Company Name 40 Enter any additional information that may be part
(Continuation) of 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 Code
assigned by the U.S. Postal Service. If only the
first five-digits are known, left-justify
information and fill unused positions with
blanks.
___________________________________________________________________________________
281-295 Blank 15 Enter blanks.
___________________________________________________________________________________
296-303 Total Number of 8 Enter the total number of Payee "B" Records
Payees reported in the file. Right-justify information
and fill unused positions with zeros.
___________________________________________________________________________________
304-343 Contact Name 40 Required. Enter the name of the person to be
contacted if IRS/ECC-MTB encounters problems with
the file or transmission.
___________________________________________________________________________________
344-358 Contact 15 Required. Enter the telephone number of the
Telephone Number person to contact regarding electronic files.
& Extension 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 telephone
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
Address of the 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
Number 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.
___________________________________________________________________________________
508-517 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 40 Required. Enter the name of the person who can be
Name contacted concerning any software questions.
___________________________________________________________________________________
690-704 Vendor Contact 15 Required. Enter the telephone number of the
Telephone Number person to contact concerning software questions.
& Extension 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 1 Enter a "1" (one) if the vendor is a foreign
Entity Indicator entity. 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. 4. Transmitter "T" Record --Record Layout
__________________________________________________________________________________
Record Payment Prior Year Transmitter's Transmitter Blank
Type Year Data Control
Indicator TIN Code
__________________________________________________________________________________
1 2-5 6 7-15 16-20 21-27
__________________________________________________________________________________
__________________________________________________________________________________
Test File Foreign Transmitter Transmitter Company Company
Indicator Entity Name Name Name
Indicator Name (Continuation) (Continuation)
__________________________________________________________________________________
28 29 30-69 70-109 110-149 150-189
__________________________________________________________________________________
____________________________________________________________________
Company Company Company Company Blank Total Contact
Mailing City State ZIP Number Name
Address Code of Payees
_______________________________________________________________________________
190-229 230-269 270-271 272-280 281-295 296-303 304-343
_______________________________________________________________________________
__________________________________________________________________________________
Contact Contact Blank Record Blank Vendor
Phone e-mail Sequence Indicator
Number & Address Number
Extension
__________________________________________________________________________________
344-358 359-408 409-499 500-507 508-517 518
__________________________________________________________________________________
__________________________________________________________________________________
Vendor Vendor Vendor Vendor Vendor ZIP Vendor
Name Mailing City State Code Contact
Address Name
__________________________________________________________________________________
519-558 559-598 599-638 639-640 641-649 650-689
__________________________________________________________________________________
_____________________________________________________________________________________
Vendor Blank Vendor Blank Blank
Contact Foreign or CR/LF
Phone Entity
Number & Indicator
Extension
_____________________________________________________________________________________
690-704 705-739 740 741-748 749-750
_____________________________________________________________________________________
Sec. 5. 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 4 Required. Enter "2009." If reporting prior year
Year data report the year which applies (2007, 2008,
etc.).
__________________________________________________________________________________
6-11 Blank 6 Enter blanks.
__________________________________________________________________________________
12-20 Payer's 9 Required. Must be the valid nine-digit Taxpayer
Taxpayer Identification Number assigned to the payer. Do
Identification not enter blanks, hyphens, or alpha characters.
Number All zeros, ones, twos, etc., will have the effect
(TIN) of an incorrect TIN.
Note: For foreign entities that are not required to have a TIN, this field must
be blank. However, the Foreign Entity Indicator, position 52 of the "A" Record,
must be set to "1" (one).
__________________________________________________________________________________
21-24 Payer Name 4 The Payer Name Control can be obtained only from
Control 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 hyphen (-) 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 year this
Indicator payer name and TIN will file information returns
electronically or on paper; otherwise, enter
blank.
__________________________________________________________________________________
26 Combined 1 Required for the Combined Federal/State Filing
Federal/State Program. Enter "1" (one) if approved or
Filer 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 1 Required. Enter the appropriate code from the
Return 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
3921 N
3922 Z
5498 L
5498-ESA V
5498-SA K
8935 U
W-2G W
__________________________________________________________________________________
28-41 Amount 14 Required. Enter the appropriate amount codes for
Codes (See the type of return being reported. In most cases,
Note.) 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 For Reporting Mortgage Interest Received From
--Mortgage Interest Statement Payers/Borrowers (Payer of Record) on Form 1098:
Amount Code Amount Type
__________________________________________________
1 Mortgage interest
received from
payer(s)/borrower(s)
2 Points paid on purchase
of principal residence
3 Refund (or credit) of
overpaid interest
4 Mortgage Insurance
Premiums
5 Blank (Filer's use)
Amount Codes Form 1098-C For Reporting Gross Proceeds From Sales on Form
--Contributions of Motor 1098-C:
Vehicles, Boats, and Airplanes
Amount Code Amount Type
__________________________________________________
4 Gross proceeds from
sales
6 Value of goods or
services in exchange for
vehicle
Amount Code Form 1098-E For Reporting Interest on Student Loans on Form
--Student Loan Interest 1098-E:
Amount Code Amount Type
__________________________________________________
1 Student loan interest
received by lender
Amount Codes Form 1098-T For Reporting Tuition Payments on Form 1098-T:
--Tuition Statement
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 For Reporting the Acquisition or Abandonment of
--Acquisition or Abandonment of Secured Property on Form 1099-A:
Secured Property
Amount Code Amount Type
__________________________________________________
2 Balance of principal
outstanding
4 Fair market value of
property
__________________________________________________________________________________
Amount Codes Form 1099-B For Reporting Payments on Form 1099-B:
--Proceeds From Broker and
Barter Exchange Transactions
Amount Code Amount Type
__________________________________________________
2 Stocks, bonds, etc. (For
forward contracts, See
Note 1.)
3 Bartering (Do not report
negative amounts.)
4 Federal income tax
withheld (backup
withholding) (Do not
report negative
amounts.)
6 Profit (or loss)
realized in 2009 ( 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
--12/31/2009 ( See Note
2.)
9 Aggregate profit (or
loss) ( See Note 2.)
Note 1: The payment amount field associated with Amount Code 2 may be used to
report a loss from a closing transaction on a forward contract. Refer to the "B"
Record - General Field Descriptions and Record Layouts, Payment Amount Fields,
for instructions on reporting negative amounts.
Note 2: Payment Amount Fields 6, 7, 8, and 9 are to be used for the reporting of
regulated futures or foreign currency contracts.
Amount Codes Form 1099-C For Reporting Payments on Form 1099-C:
--Cancellation 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 Structure
Amount Code Amount Type
__________________________________________________
2 Aggregate amount
received
Amount Codes Form 1099-DIV For Reporting Payments on Form 1099-DIV:
--Dividends 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 For Reporting Payments on Form 1099-G:
--Certain Government Payments
Amount Code Amount Type
__________________________________________________
1 Unemployment
compensation
2 State or local income
tax refunds, credits, or
offsets
4 Federal income tax
withheld (backup
withholding 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
9 Market Gain Commodity
Credit Loans Repaid on
or after January 1,
2007.
Amount Codes Form 1099-H For Reporting Payments on Form 1099-H:
--Health Coverage Tax Credit
(HCTC) Advance Payments
Amount Code Amount Type
__________________________________________________
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 For Reporting Payments on Form 1099-INT:
--Interest 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 Benefits
Amount Code Amount Type
__________________________________________________
1 Gross long-term care
benefits paid
2 Accelerated death
benefits paid
Amount Codes Form 1099-MISC For Reporting Payments on 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 For Reporting Payments on Form 1099-OID:
--Original Issue Discount
Amount Code Amount Type
__________________________________________________
1 Original issue discount
for 2009
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 For Reporting Payments on Form 1099-PATR:
--Taxable 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 -- For Reporting Payments on a Form 1099-Q:
Payments From Qualified
Education Programs (Under
Sections 529 and 530)
Amount Code Amount Type
__________________________________________________
1 Gross distribution
2 Earnings
3 Basis
Amount Codes Form 1099-R -- For Reporting Payments on Form 1099-R:
Distributions 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 For Reporting Payments on Form 1099-S:
--Proceeds
From Real Estate Transactions
Amount Code Amount Type
__________________________________________________
2 Gross proceeds (See
Note.)
5 Buyer's part of real
estate tax
Note: Include payments of timber royalties made under a "pay-as-cut" contract,
reportable under 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 1099-SA:
Distributions From an HSA,
Archer MSA, 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 3921 For Reporting Information on Form 3921:
--Exercise of a Qualified
Incentive Stock Option Under
Section 442(b)
Amount Code Amount Type
__________________________________________________
3 Exercise price per share
4 Fair market value of
share on exercise date
Amount Codes Form 3922 For Reporting Information on Form 3922:
--Transfer
of Stock Acquired Through an
Employee
Stock Purchase Plan Under
Section 423(c)
Amount Code Amount Type
__________________________________________________
3 Fair market value per
share on grant date
4 Fair market value on
exercise date
5 Exercise price per share
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
B RMD amount
C Postponed Contribution
D Repayments
E Other Contributions
Note 1: If reporting IRA contributions for a participant in a military operation,
see 2009 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 -- For Reporting
Coverdell ESA Contribution Information on Form
Information 5498-ESA:
Amount Code Amount Type
__________________________________________________
1 Coverdell ESA
contributions
2 Rollover contributions
Amount Codes Form 5498-SA For Reporting Information on Form 5498-SA:
--HSA,
Archer MSA, or Medicare
Advantage MSA Information
Amount Code Amount Type
__________________________________________________
1 Employee or
self-employed person's
Archer MSA contributions
made in 2009 and 2010
for 2009
2 Total contributions made
in 2009 (See current
2009 Instructions.)
3 Total HSA/MSA
contributions made in
2010 for 2009
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 2009 after a
distribution from another MSA. For detailed information on reporting, see the
2009 Instructions for Forms 1099-SA and 5498-SA.
Amount Codes Form 8935 For Reporting Information on Form 8935
--Airline Payments Report
Amount Code Amount Type
__________________________________________________
1 Total amount reported
2 First year of reported
payments
3 Second year of reported
payments
4 Third year of reported
payments
5 Fourth year of reported
payments
6 Fifth year of reported
payments
Amount Codes Form W-2G For Reporting Payments on Form W-2G:
--Certain Gambling Winnings
Amount Code Amount Type
__________________________________________________
1 Gross winnings
2 Federal income tax
withheld
7 Winnings from identical
wagers
__________________________________________________________________________________
42-51 Blank 10 Enter blanks.
__________________________________________________________________________________
52 Foreign 1 Enter a "1" (one) if the payer is a foreign
Entity entity and income is paid by the foreign entity
Indicator to a U.S. resident. Otherwise, enter a blank.
__________________________________________________________________________________
53-92 First Payer 40 Required. Enter the name of the payer whose TIN
Name Line 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 40 If the Transfer (or Paying) Agent Indicator
Payer Name (position 133) contains a "1" (one), this field
Line must contain the name of the transfer (or paying)
agent. If the indicator contains a "0" (zero),
this field may contain either a continuation of
the First Payer Name Line or blanks. Left-justify
information and fill unused positions with
blanks.
__________________________________________________________________________________
133 Transfer 1 Required. Identifies the entity in the Second
Agent Payer Name Line Field.
Indicator
Code Meaning
__________________________________________________
1 The entity in the Second
Payer Name Line Field is
the transfer (or paying)
agent.
0 (zero) The entity shown is not
the transfer (or paying)
agent ( i.e., the Second
Payer Name Line Field
contains either a
continuation of the
First Payer Name Line
Field or blanks).
__________________________________________________________________________________
134-173 Payer 40 Required. If the Transfer Agent Indicator in
Shipping position 133 is a "1" (one), enter the shipping
Address 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 9 Required. Enter the valid nine-digit ZIP Code
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 15 Enter the payer's telephone number and extension.
Phone Omit hyphens. Left-justify information and fill
Number & unused positions with blanks.
Extension
__________________________________________________________________________________
240-499 Blank 260 Enter blanks.
__________________________________________________________________________________
500-507 Record 8 Required. Enter the number of the record as it
Sequence appears within your file. The record sequence
Number 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. 6. Payer "A" Record --Record Layout
__________________________________________________________________________________
Record Payment Blank Payer Payer Name Last Filing
Type Year TIN Control Indicator
__________________________________________________________________________________
1 2-5 6-11 12-20 21-24 25
__________________________________________________________________________________
__________________________________________________________________________________
Combined Type Amount Blank Foreign First
Federal/State of Codes Entity Payer Name
Return Indicator Line
Filer
__________________________________________________________________________________
26 27 28-41 42-51 52 53-92
__________________________________________________________________________________
__________________________________________________________________________________
Second Payer Transfer Payer Payer Payer Payer
Name Agent Shipping City State ZIP
Line Indicator Address Code
__________________________________________________________________________________
93-132 133 134-173 174-213 214-215 216-224
__________________________________________________________________________________
_____________________________________________________________________________________
Payer's Phone Blank Record Blank Blank
Number and Sequence or CR/LF
Extension Number
_____________________________________________________________________________________
225-239 240-499 500-507 508-748 749-750
_____________________________________________________________________________________
Sec. 7. 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/ECC-MTB.
.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 "2009." If reporting prior year
data report the year which applies (2007, 2008,
etc.).
__________________________________________________________________________________
6 Corrected Return 1 Required for corrections only. Indicates a
Indicator corrected return.
(See Note.) Code Definition
_________________________________________________
G If this is a one-transaction
correction or the first of a
two-transaction correction
C If this is the second transaction of
a two-transaction correction
Blank If this is not a return being
submitted to correct information
already processed by IRS
Note: C, G, and non-coded records must be reported using separate Payer "A"
Records. Refer to Part A, Sec. 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 hyphen (-) 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 hyphen (-) and an ampersand (&) are the only acceptable special
characters.
The following examples may be helpful to filers in developing the Name Control:
Name Name
Control
_________________________________
Individuals:
Jane Brown BROW
John A. Lee LEE *
James P. En, Sr. EN *
John O'Neil ONEI
Mary Van Buren VANB
Juan De Jesus DEJE
Gloria A. El-Roy EL-R
Mr. John Smith SMIT
Joe McCarthy MCCA
Pedro TORR
Torres-Lopes **
Maria Lopez LOPE
Moreno **
Binh To La LA *
Nhat Thi Pham PHAM
Corporations:
The First FIRS
National Bank
The Hideaway THEH
A&B Cafe A&BC
11TH Street Inc. 11TH
Sole Proprietor:
Mark Hemlock HEML
DBA The Sunshine
Club
Mark DALL
D'Allesandro
Partnership:
Robert Aspen and ASPE
Bess Willow
Harold Fir, FIR *
Bruce Elm, and
Joyce Spruce et
al Ptr
Estate:
Frank White WHIT
Estate
Estate of Sheila BLUE
Blue
Trusts and Fiduciaries:
Daisy DAIS
Corporation
Employee
Benefit Trust
Trust FBO The CHER
Cherryblossom
Society
Exempt Organizations:
Laborer's Union, LABO
AFL-CIO
St. Bernard's STBE
Methodist
Church Bldg.
Fund
*Name Controls of less than four significant characters must be left-justified
and blank-filled.
**For Hispanic names, when two last names are shown for an individual, derive the
name control from the first last name.
__________________________________________________________________________________
11 Type of TIN 1 This field is used to identify the Taxpayer
Identification Number (TIN) in positions 12-20
as either an Employer Identification Number
(EIN), a Social Security Number (SSN), an
Individual Taxpayer Identification Number (ITIN)
or an Adoption Taxpayer Identification Number
(ATIN). Enter the appropriate code from the
following table:
Code Type of TIN Type of Account
_________________________________________________
1 EIN A business,
organization, 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 Identification Number of the payee (SSN, ITIN,
Number (TIN) ATIN, or EIN). If an identification number has
been applied for but not received, enter blanks.
Do not enter hyphens or alpha characters. All
zeros, ones, twos, etc., will have the effect of
an incorrect TIN. If the TIN is not available,
enter blanks.
Note: If you are required to report payments made through Foreign Intermediaries
and Foreign Flow-Through Entities on Form 1099, see the 2009 General Instructions
for Forms 1099, 1098, 3921, 3922, 5498, and W-2G for reporting requirements.
__________________________________________________________________________________
21-40 Payer's Account 20 Required if submitting more than one information
Number For Payee return of the 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 4 Enter office code of payer; otherwise, enter
Code 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 Required. Filers should allow for all payment
Fields (Must be amounts. For those not used, enter zeros. Each
numeric) 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.
__________________________________________________________________________________
223-234 Payment Amount F 12 The amount reported in this field represents
* payments for Amount Code F in the "A" Record.
__________________________________________________________________________________
235-246 Payment Amount G 12 The amount reported in this field represents
* payments for Amount Code G 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.
__________________________________________________________________________________
247 Foreign Country 1 If the address of the payee is in a foreign
Indicator country, enter a "1" (one) in this field;
otherwise, enter blank. When filers use this
indicator, they may use a free format for the
payee city, state, and ZIP Code. 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 40 Required. Enter the name of the payee
Line (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. Extraneous words, titles, and special
characters ( i.e., Mr., Mrs., Dr., period,
apostrophe) should be removed from the Payee
Name Lines. A hyphen (-) 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 2009 General Instruction
for Forms 1099, 1098, 3921, 3922, 5498, and W-2G for reporting requirements.
__________________________________________________________________________________
288-327 Second Payee 40 If there are multiple payees ( e.g., partners,
Name Line joint owners, or spouses), use this field for
those names not associated with the TIN provided
in positions 12-20 of the "B" Record, or if not
enough space was provided in the First Payee
Name Line, continue the name in this field.
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 40 Required. Enter mailing address of payee. Street
Address 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
Number 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.
__________________________________________________________________________________
508-543 Blank 36 Enter blanks.
__________________________________________________________________________________
Standard Payee "B" Record Format For All Types of Returns, Positions 1-543
_______________________________________________________________________________
Record Payment Corrected Name Type of Payee's Payer's
Type Year Return Control TIN TIN Account
Indicator Number For
Payee
_______________________________________________________________________________
1 2-5 6 7-10 11 12-20 21-40
_______________________________________________________________________________
_______________________________________________________________________________
Payer's Blank Payment Payment Payment Payment Payment
Office Code Amount Amount Amount Amount Amount
1 2 3 4 5
_______________________________________________________________________________
41-44 45-54 55-66 67-78 79-90 91-102 103-114
_______________________________________________________________________________
__________________________________________________________________________________
Payment Payment Payment Payment Payment Payment
Amount Amount Amount Amount Amount Amount
6 7 8 9 A B
__________________________________________________________________________________
115-126 127-138 139-150 151-162 163-174 175-186
__________________________________________________________________________________
_______________________________________________________________________________
Payment Payment Payment Payment Payment Foreign First
Amount C Amount D Amount E Amount F Amount G Country Payee
Indicator Name
Line
_______________________________________________________________________________
187-198 199-210 211-222 223-234 235-246 247 248-287
_______________________________________________________________________________
_____________________________________________________________________________________
Second Payee Blank Payee Blank Payee
Name Mailing City
Line Address
_____________________________________________________________________________________
288-327 328-367 368-407 408-447 448-487
_____________________________________________________________________________________
_____________________________________________________________________________________
Payee Payee Blank Record Blank
State ZIP Code Sequence
Number
_____________________________________________________________________________________
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 3921
(22) Form 3922
(23) Form 5498 *
(24) Form 5498-ESA
(25) Form 5498-SA
(26) Form 8935
(27) Form W-2G
(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 Blank Blank
Data or CR/LF
Entries
____________________________________________________________________________________
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
___________________________________________________________________________________
544-545 Blank 2 Enter blanks.
___________________________________________________________________________________
546 Transaction 1 Enter "1" (one) if the amount reported in
Indicator Payment 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
Improvements be transferred for money, other property,
Indicator or services before completion of material
improvements or significant intervening
use. Otherwise, enter a blank.
___________________________________________________________________________________
548 Transfer Below Fair 1 Enter "1" (one) if the vehicle is
Market Value transferred to a needy individual for
Indicator significantly below fair market value.
Otherwise, enter a blank.
___________________________________________________________________________________
549-587 Make, Model, Year 39 Enter the make, model and year of
vehicle. Left-justify and fill unused
positions with blanks.
___________________________________________________________________________________
588-612 Vehicle or Other 25 Enter the vehicle or other identification
Identification number of the donated vehicle.
Number Left-justify and fill unused positions
with blanks.
___________________________________________________________________________________
613-651 Vehicle Description 39 Enter a description of material
improvements or significant intervening
use and duration of use. Left-justify and
fill unused positions with blanks.
___________________________________________________________________________________
652-659 Date of Contribution 8 Enter the date the contribution was made
to an organization, in the format
YYYYMMDD (e.g., January 5, 2009, would be
20090105). 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 Religious 1 Enter a "1" (one) if only intangible
Benefits Indicator religious benefits were provided in
exchange for the vehicle; otherwise,
leave blank.
___________________________________________________________________________________
662 Deduction $500 or 1 Enter a "1" (one) if under law donor
Less Indicator cannot claim a deduction of more than
$500 for the vehicle; otherwise, leave
blank.
___________________________________________________________________________________
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 the filing requirements.
If this field is not utilized, enter
blanks.
___________________________________________________________________________________
723-730 Date of Sale 8 Enter the date of sale, in the format
YYYYMMDD ( e.g., January 5, 2009, would
be 20090105). Do not enter hyphens or
slashes.
___________________________________________________________________________________
731-748 Goods and Services 18 Enter a description of any goods and
services received for the vehicle;
otherwise, leave blank. Left-justify and
fill unused positions with 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-C
________________________________________________________________________________
Blank Transaction Transfer Transfer Make, Vehicle or Vehicle
After Below Fair Model, Description
Indicator Improvements Year Other
Market Identification
Indicator Value
Indicator Number
________________________________________________________________________________
544-545 546 547 548 549-587 588-612 613-651
________________________________________________________________________________
____________________________________________________________________________________
Date of Donee Intangible Deduction Special Date of Goods and Blank
Contribution Indicator $500 or Data Sale or CR/LF
Religious Less Entries Services
Benefits Indicator
Indicator
____________________________________________________________________________________
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
___________________________________________________________________________________
544-546 Blank 3 Enter blanks.
___________________________________________________________________________________
547 Origination 1 Enter "1" (one) if the amount reported in
Fees/Capitalized Payment Amount Field 1 does not include loan
Interest Indicator origination fees and/or capitalized interest.
Otherwise, enter a blank.
___________________________________________________________________________________
548-662 Blank 115 Enter blanks.
___________________________________________________________________________________
663-722 Special 60 This portion of the "B" Record may be used to
Data 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.
___________________________________________________________________________________
723-748 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-E
__________________________________________________________________________________
Blank Origination Blank Special Data Blank Blank
Fees/Capitalized Entries or CR/LF
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
___________________________________________________________________________________
544-546 Blank 3 Enter blanks.
___________________________________________________________________________________
547 Half-time Student 1 Enter "1" (one) if the student was at least a
Indicator half-time student during any academic period
that began in 2009. 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
Indicator Amount 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 Reporting 1 Required. Enter "1" (one) if the method of
2008 Amounts reporting has changed from the previous year.
Indicator Otherwise, enter a blank.
___________________________________________________________________________________
551-662 Blank 112 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 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 1098-T
_____________________________________________________________________________________
Blank Half-time Graduate Academic Period Method of
Student Student Indicator Reporting 2008
Indicator Indicator Amounts
Indicator
_____________________________________________________________________________________
544-546 547 548 549 550
_____________________________________________________________________________________
____________________________________________________________________________________
Blank Special Blank Blank
Data or CR/LF
Entries
____________________________________________________________________________________
551-662 663-722 723-748 749-750
____________________________________________________________________________________
___________________________________________________________________________________
(5) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-A
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544-546 Blank 3 Enter blanks.
___________________________________________________________________________________
547 Personal 1 Enter the appropriate indicator from the table
Liability below:
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 Lender's 8 Enter the acquisition date of the secured
Acquisition or property or the date the lender first knew or had
Knowledge of reason to know the property was abandoned, in the
Abandonment format YYYYMMDD ( e.g., January 5, 2009, would be
20090105). Do not enter hyphens or slashes.
___________________________________________________________________________________
556-594 Description of 39 Enter a brief description of the property. For
Property real property, enter the address, or, if the
address does not sufficiently identify the
property, enter the section, lot and block. For
personal property, enter the type, make and model
( e.g., Car-1999 Buick Regal or Office
Equipment). Enter "CCC" for crops forfeited on
Commodity Credit Corporation loans. If fewer than
39 positions are required, left-justify
information and fill unused positions with
blanks.
___________________________________________________________________________________
595-662 Blank 68 Enter blanks.
___________________________________________________________________________________
663-722 Special Data 60 This portion of the "B" Record may be used to
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.
___________________________________________________________________________________
723-748 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 Description Blank
Indicator Lender's of
Acquisition or Property
Knowledge of
Abandonment
____________________________________________________________________________________
544-546 547 548-555 556-594 595-662
____________________________________________________________________________________
____________________________________________________________________________________
Special Blank Blank
Data or CR/LF
Entries
____________________________________________________________________________________
663-722 723-748 749-750
____________________________________________________________________________________
___________________________________________________________________________________
(6) Payee "B" Record --Record Layout Positions 544-750 for Form 1099-B
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544 Second TIN Notice 1 Enter "2" (two) to indicate notification
(Optional) by IRS twice within three calendar years
that the payee provided an incorrect name
and/or TIN combination; otherwise, enter
a blank.
___________________________________________________________________________________
545-546 Blank 2 Enter blanks.
___________________________________________________________________________________
547 Gross Proceeds 1 Enter the appropriate indicator from the
Indicator following table, to 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
Exchange date of the transaction. For barter
exchanges, enter the date when cash,
property, a credit, or scrip is actually
or constructively received in the format
YYYYMMDD ( e.g., January 5, 2009, would
be 20090105). 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 Shares 8 Enter the number of shares of the
Exchanged corporation's stock which were exchanged
in the transaction. Report whole number
only. Right-justify information and fill
unused positions with zeros.
___________________________________________________________________________________
616-625 Classes of Stock 10 Enter the class of stock that was
Exchanged exchanged. Left-justify the information
and fill unused positions with blanks.
___________________________________________________________________________________
626 Recipient Indicator 1 Enter a "1" (one) if recipient is unable
to claim a loss on their tax return.
Otherwise, enter a blank.
___________________________________________________________________________________
627-662 Blank 36 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.
(See Note.)
___________________________________________________________________________________
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. If not reporting state
tax withheld, this field may be used as a
continuation of the Special Data Entries
Field.
___________________________________________________________________________________
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. 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 Blank Gross Date CUSIP DescriptionNumber of
TIN Notice Proceeds of Sale Number Shares
(Optional) Indicator or Exchanged
Exchange
_______________________________________________________________________________
544 545-546 547 548-555 556-568 569-607 608-615
_______________________________________________________________________________
____________________________________________________________________________________
Classes of Recipient Blank Special State Local Blank Blank
Indicator Data Income Income or CR/LF
Stock Entries Tax Tax
Exchanged Withheld Withheld
____________________________________________________________________________________
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 Canceled 8 Enter the date the debt was canceled in the format
of YYYYMMDD ( e.g., January 5, 2009, would be
20090105). Do not enter hyphens or slashes.
____________________________________________________________________________________
556-594 Debt Description 39 Enter a description of the origin of the debt,
such as student loan, mortgage, or credit card
expenditure. If a combined Form 1099-C and 1099-A
is being filed, also enter a description of the
property.
____________________________________________________________________________________
595 Personal 1 Enter a "1" (one) if the borrower is personally
Liability liable for repayment or leave blank if not
Indicator personally liable for repayment.
____________________________________________________________________________________
596-662 Blank 67 Enter blanks.
____________________________________________________________________________________
663-722 Special Data 60 This portion of the "B" Record may be used to
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 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 Debt Personally Blank
Indicator Canceled Description Liable
Indicator
__________________________________________________________________________________
544-546 547 548-555 556-594 595 596-662
__________________________________________________________________________________
____________________________________________________________________________________
Special Blank Blank
Data or CR/LF
Entries
____________________________________________________________________________________
663-722 723-748 749-750
____________________________________________________________________________________
___________________________________________________________________________________
(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 Sale or 8 Enter the date the stock was exchanged for
Exchange cash, stock in the successor corporation, or
other property received in the format
YYYYMMDD (e.g., January 5, 2009, would be
20090105). Do not enter hyphens or slashes.
___________________________________________________________________________________
556-607 Blank 52 Enter blanks.
___________________________________________________________________________________
608-615 Number of Shares 8 Enter the number of shares of the
Exchanged corporation's stock which were exchanged in
the transaction. Report whole number only.
Right-justify information and fill unused
positions with zeros.
___________________________________________________________________________________
616-625 Classes of Stock 10 Enter the class of stock that was exchanged.
Exchanged Left- justify the information and fill unused
positions with blanks.
___________________________________________________________________________________
626-662 Blank 37 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 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 Notice 1 Enter "2" (two) to indicate notification by
(Optional) IRS twice within three calendar years that
the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
___________________________________________________________________________________
545-546 Blank 2 Enter blanks.
___________________________________________________________________________________
547-586 Foreign Country or 40 Enter the name of the foreign country or U.S.
U.S. Possession possession to which the withheld foreign tax
(Amount Code C) applies. Otherwise, enter
blanks.
___________________________________________________________________________________
587-662 Blank 76 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.
___________________________________________________________________________________
723-734 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. If not
reporting state tax withheld, this field may
be used as a continuation of the Special Data
Entries Field.
___________________________________________________________________________________
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. 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 Code state agency as part of the Combined
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-DIV
_____________________________________________________________________________________
Second Blank Foreign Blank Special
TIN Country Data Entries
Notice or U.S.
(Optional) Possession
_____________________________________________________________________________________
544 545-546 547-586 587-662 663-722
_____________________________________________________________________________________
____________________________________________________________________________________
State Income Tax Local Income Tax Combined Blank
Withheld Withheld Federal/State or CR/LF
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 Business 1 Enter "1" (one) to indicate the state or
Indicator local income tax refund, credit, or
offset (Amount Code 2) is attributable
to income tax 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 Refund 4 Enter the tax year for which the refund,
credit, or offset (Amount Code 2) was
issued. The tax year must reflect the
tax year for which the refund 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 1999 through 2008.
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 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. You
may enter your routing and transit
number (RTN) here. If this field is not
utilized, 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. If not reporting
state tax withheld, this field may be
used as a continuation of the Special
Data Entries Field.
__________________________________________________________________________________
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. 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
Federal/State Code to a state agency as part of the
Combined 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-G
__________________________________________________________________________________
Blank Trade or Tax Year Blank Special State
Business of Data Income
Indicator Refund Entries Tax
Withheld
__________________________________________________________________________________
544-546 547 548-551 552-662 663-722 723-734
__________________________________________________________________________________
____________________________________________________________________________________
Local Income Combined Blank
Tax Withheld Federal/State or CR/LF
Code
____________________________________________________________________________________
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 Months 2 Required. Enter the total number of
Eligible months recipient is eligible for
health insurance advance payments.
Right-justify and blank fill any
remaining positions.
___________________________________________________________________________________
549-662 Blank 114 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 1099-H
__________________________________________________________________________________
Blank Number of Blank Special Data Blank Blank
Months Entries 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 Notice 1 Enter "2" (two) to indicate
(Optional) notification by IRS twice within
three calendar years that the
payee provided an incorrect name
and/or TIN combination;
otherwise, enter a blank.
____________________________________________________________________________________
545-546 Blank 2 Enter blanks.
____________________________________________________________________________________
547-586 Foreign Country or 40 Enter the name of the foreign
U.S. Possession country or U.S. possession to
which the withheld foreign tax
(Amount Code 6) applies.
Otherwise, enter blanks.
____________________________________________________________________________________
587-662 Blank 76 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. You may enter your
routing and transit number (RTN)
here. If this field is not
utilized, enter blanks.
____________________________________________________________________________________
723-734 State Income Tax 12 State income tax withheld is for
Withheld the convenience of the filers.
This information does not need to
be reported to IRS. The payment
amount must be right-justified
and unused positions must be
zero-filled. If not reporting
state tax withheld, this field
may be used as a continuation of
the Special Data Entries Field.
____________________________________________________________________________________
735-746 Local Income Tax 12 Local income tax withheld is for
Withheld the convenience of the filers.
This information does not need to
be reported to IRS. The payment
amount must be right-justified
and unused positions must be
zero-filled. If not reporting
local tax withheld, this field
may be used as a continuation of
the Special Data Entries Field.
____________________________________________________________________________________
747-748 Combined 2 If this payee record is to be
Federal/State Code forwarded to a state agency as
part of the Combined
Federal/State Filing Program,
enter the valid state code from
Part A, Sec. 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 Blank Foreign Blank Special State Income
TIN Country Data
Notice or U.S. Entries Tax Withheld
(Optional) Possession
__________________________________________________________________________________
544 545-546 547-586 587-662 663-722 723-734
__________________________________________________________________________________
____________________________________________________________________________________
Local Combined Blank
Income Federal/State or CR/LF
Tax Code
Withheld
____________________________________________________________________________________
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 Insured Number of the insured.
__________________________________________________________________________________
557-596 Name of Insured 40 Required. Enter the name of the insured.
__________________________________________________________________________________
597-636 Address of Insured 40 Required. Enter the address of the
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 Insured 9 Required. Enter the valid nine-digit ZIP
Code assigned by the U.S. Postal
Service. If only the first five-digits
are known, left-justify information and
fill the unused positions with blanks.
For foreign countries, alpha characters
are acceptable as long as the filer has
entered a "1" (one) in the Foreign
Country Indicator, located in position
247 of the "B" Record.
__________________________________________________________________________________
688 Status of Illness 1 Enter the appropriate code from the
Indicator (Optional) table below to indicate the status of
the illness of the insured; otherwise,
enter blank.
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,
2009, would be 20090105). Do not enter
hyphens or slashes.
__________________________________________________________________________________
697 Qualified Contract 1 Enter a "1" (one) if benefits were from
Indicator (Optional) a qualified long-term care insurance
contract; otherwise, enter blank.
__________________________________________________________________________________
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 blanks 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 City of State of ZIP Code
Payment Insured Insured of Insured Insured of Insured
Indicator Insured
__________________________________________________________________________________
544-546 547 548-556 557-596 597-636 637-676 677-678 679-687
__________________________________________________________________________________
__________________________________________________________________________________
Status of Date Qualified Blank State Local Blank Blank
Illness Certified Income Income or CR/LF
Indicator Contract Tax Tax
(Optional) (Optional)Indicator Withheld Withheld
(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 Notice 1 Enter "2" (two) to indicate notification by
(Optional) IRS twice within three calendar years that
the payee provided an incorrect name and/or
TIN combination; otherwise, enter a blank.
___________________________________________________________________________________
545-546 Blank 2 Enter blanks.
___________________________________________________________________________________
547 Direct Sales 1 Enter a "1" (one) to indicate sales of $5,000
Indicator (See or more of consumer products to a person on a
Note.) buy-sell, deposit-commission, or any other
commission basis for resale anywhere other
than in a permanent retail establishment.
Otherwise, enter a blank.
Note: If reporting a direct sales indicator only, use Type of Return "A" in Field
Position 27, and Amount Code 1 in Field Position 28 of the Payer "A" Record. All
payment amount fields in the Payee "B" Record will contain zeros.
___________________________________________________________________________________
548-662 Blank 115 Enter blanks.
___________________________________________________________________________________
663-722 Special Data 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 used,
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. If not
reporting state tax withheld, this field may
be used as a continuation of the Special Data
Entries Field.
___________________________________________________________________________________
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. 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 Code state agency as part of the Combined
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 Blank Direct Blank Special State Local
TIN Sales Data Income Income
Notice Indicator Entries Tax Tax
(Optional) Withheld Withheld
_______________________________________________________________________________
544 545-546 547 548-662 663-722 723-734 735-746
_______________________________________________________________________________
____________________________________________________________________________________
Combined Blank
Federal/State or CR/LF
Code
____________________________________________________________________________________
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 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.
___________________________________________________________________________________
547-585 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 12/2009). 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 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-OID
__________________________________________________________________________________
Second Blank Description Blank Special State
TIN Data Income
Notice Entries Tax
(Optional) Withheld
__________________________________________________________________________________
544 545-546 547-585 586-662 663-722 723-734
__________________________________________________________________________________
____________________________________________________________________________________
Local Combined Blank
Income Federal/State or CR/LF
Tax Code
Withheld
____________________________________________________________________________________
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 IRS
Notice twice within three calendar years that the payee
(Optional) 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 government
Entries 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 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 1099-PATR
_______________________________________________________________________________
Second Blank Special State Local Combined Blank
TIN Data Income Income Tax Federal/State or CR/LF
Notice Entries Tax
(Optional) Withheld Withheld 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 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, leave blank.
Indicator Usage
__________________________________________________
1 Private program payment
2 State program payment
3 Coverdell ESA
contribution
__________________________________________________________________________________
549 Designated 1 Required. Enter a "1" (one) if the recipient is
Beneficiary 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 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-Q
____________________________________________________________________________________
Blank Trustee to Type of Designated Blank Special Blank Blank
Tuition Data or CR/LF
Trustee Payment Beneficiary Entries
Transfer
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 Distribution 2 Required. Enter at least one distribution
Code code from the table below. More than one
code may apply. If only one code is
(For a detailed necessary, it must be entered in position
explanation of 545 and position 546 will be blank. When
distribution using Code P for an IRA distribution under
codes, see the section 408(d)(4) of the Internal Revenue
2009 Code, the filer may also enter Code 1, 2, 4,
Instructions for B or J if applicable. Only three numeric
Forms 1099-R and combinations are acceptable, Codes 8 and 1,
5498.) 8 and 2, and 8 and 4, on one return.
See chart at the These three combinations can be used only if
end of this both codes apply to the distribution being
record layout reported. If more than one numeric code is
for a diagram of applicable to different parts of a
valid distribution, report two separate "B"
combinations of Records. Distribution Codes 3, 5, 6, 9, E,
Distribution F, N, Q, R, S and T cannot be used with any
Codes. other codes. Distribution Code G may be used
with Distribution Code 4 only if applicable.
Code Category
_____________________________________________
1 *Early distribution,
no known exception
(in most cases, under
age 59 1/2 )
2 *Early distribution,
exception applies
(Under age 59 1/2 )
3 *Disability
4 *Death
5 *Prohibited
transaction
6 Section 1035 exchange
(a tax-free exchange
of life insurance,
annuity, or endowment
contracts)
7 *Normal distribution
8 *Excess contributions
plus earnings/excess
deferrals (and/or
earnings) taxable in
2009
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
2007
E Distributions under
employee plans
compliance system
(EPCRS)
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
2009
P *Excess contributions
plus earnings/excess
deferrals taxable in
2008
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
59 1/2 , has died, or
is disabled.)
R Recharacterized IRA
contribution made for
2008 (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 59 1/2 ,
died or is disabled,
but it is unknown if
the 5-year period has
been met.
U Distribution from
ESOP under
Section 404(k).
* If reporting a traditional IRA, SEP, or SIMPLE distribution or a Roth
conversion, use the IRA/SEP/SIMPLE Indicator of "1" (one) in position 548 of the
Payee "B" Record.
Note: The trustee of the first IRA must report the recharacterization as a
distribution on Form 1099-R (and the original contribution and its character on
Form 5498).
__________________________________________________________________________________
547 Taxable Amount 1 Enter "1" (one) only if the taxable amount
Not Determined of the payment entered for Payment Amount
Indicator Field 1 (Gross distribution) of the "B"
Record cannot be computed; otherwise, enter
blank. (If Taxable Amount Not Determined
Indicator is used, enter "0s" [zeros] in
Payment Amount Field 2 of the Payee "B"
Record.) Please make every effort to compute
the taxable amount.
__________________________________________________________________________________
548 IRA/SEP/SIMPLE 1 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 2009
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 (See distribution that closed out the account;
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 of 2 Use this field when reporting a total
Total distribution to more than one person, such
Distribution as when a participant is deceased and a
payer distributes to two or more
beneficiaries. Therefore, if the percentage
is 100, leave this field blank. If the
percentage is a fraction, round off to the
nearest whole number (for example, 10.4
percent will be 10 percent; 10.5 percent
will be 11 percent). Enter the percentage
received by the person whose TIN is included
in positions 12-20 of the "B" Record. This
field must be right-justified, and unused
positions must be zero-filled. If not
applicable, enter blanks. Filers are not
required to enter this information for any
IRA distribution or for direct rollovers.
__________________________________________________________________________________
552-555 First Year of 4 Enter the first year a designated Roth
Designated Roth contribution was made in YYYY format. If the
Contribution date is unavailable, enter blanks.
__________________________________________________________________________________
556-662 Blank 107 Enter blanks.
__________________________________________________________________________________
663-722 Special Data 60 This portion of the "B" Record may be used
Entries to record information for state or local
government reporting or for the filer's own
purposes. Payers should contact the state or
local revenue departments for filing
requirements. If this field is not utilized,
enter blanks.
__________________________________________________________________________________
723-734 State Income Tax 12 State income tax withheld is for the
Withheld convenience of the filer. 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 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. 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 2009
POSITION 546
_________________________________________________________
blank1 2 3 4 5 6 7 8 9 A B D E F G H J L N P Q R S T U
_________________________________________________________
POSITION
545 1 X X X X X X
_________________________________________________________
2 X X X X X
_________________________________________________________
3 X
_________________________________________________________
4 X X X X X X X X X
_________________________________________________________
5 X
_________________________________________________________
6 X
_________________________________________________________
7 X X
_________________________________________________________
8 X X X X X X
_________________________________________________________
9 X
_________________________________________________________
A X X
_________________________________________________________
B X X X X X X X X X X
_________________________________________________________
D X X X X X
_________________________________________________________
E X
_________________________________________________________
F X
_________________________________________________________
G X X X
_________________________________________________________
H X 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
_________________________________________________________
U X X
_________________________________________________________
X - Denotes valid combinations
Payee "B" Record --Record Layout Positions 544-750 for Form 1099-R
__________________________________________________________________________________
Blank Distribution Taxable IRA/SEP/SIMPLE Total Percentage of
Code Amount Not Indicator Distribution Total
Determined Indicator Distribution
Indicator
__________________________________________________________________________________
544 545-546 547 548 549 550-551
__________________________________________________________________________________
_______________________________________________________________________________
First Year Blank Special State Local Combined Blank or
of Data Income Tax Income Tax Federal/State CR/LF
Designated Entries Withheld Withheld Code
Roth
Contribution
_______________________________________________________________________________
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 Services 1 Required. Enter "1" (one) if the
Indicator transferor received or will receive
property (other than cash and
consideration treated as cash in
computing gross proceeds) or services as
part of the consideration for the
property transferred. Otherwise, enter a
blank.
___________________________________________________________________________________
548-555 Date of Closing 8 Required. Enter the closing date in the
format YYYYMMDD ( e.g., January 5, 2009,
would be 20090105). Do not enter hyphens
or slashes.
___________________________________________________________________________________
556-594 Address or Legal 39 Required. Enter the address of the
Description property transferred (including city,
state, and ZIP Code). If the address does
not sufficiently identify the property,
also enter a legal description, such as
section, lot, and block. For timber
royalties, enter "TIMBER." If fewer than
39 positions are required, left-justify
information and fill unused positions
with blanks.
___________________________________________________________________________________
595-662 Blank 68 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.
___________________________________________________________________________________
723-734 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. If not reporting state
tax withheld, this field may be used as a
continuation of the Special Data Entries
Field.
___________________________________________________________________________________
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. 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 Address or Blank Special Data
Services Closing Legal Entries
Indicator Description
__________________________________________________________________________________
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 Distribution Code 1 Required. Enter the applicable code to
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 Advantage MSA 1 Enter "1" (one) if distributions are from
Indicator a Medicare Advantage MSA. Otherwise,
enter a blank.
___________________________________________________________________________________
548 HSA Indicator 1 Enter "1" (one) if distributions are from
a HSA. Otherwise, enter a blank.
___________________________________________________________________________________
549 Archer MSA Indicator 1 Enter "1" (one) if distributions are from
an Archer MSA. Otherwise, enter a blank.
___________________________________________________________________________________
550-662 Blank 113 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.
___________________________________________________________________________________
723-734 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. If not reporting state
tax withheld, this field may be used as a
continuation of the Special Data Entries
Field.
___________________________________________________________________________________
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. 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 Archer Blank Special
Code Advantage Indicator MSA Data
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 3921
____________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
____________________________________________________________________________________
544-546 Blank 3 Enter Blanks.
____________________________________________________________________________________
547-554 Date Option 8 Enter date option granted as YYYYMMDD (e.g.
Granted January 5, 2009, would be 20090105). Otherwise,
enter blanks.
____________________________________________________________________________________
555-562 Dated Option 8 Enter date option exercised as YYYYMMDD (e.g.
Exercised January, 2009, would be 20090105). Otherwise,
enter blanks.
____________________________________________________________________________________
563-570 Number of Shares 8 Enter Number of Shares Transferred. Right-justify,
Transferred zero fill. Otherwise, enter blanks.
____________________________________________________________________________________
571-574 Blank 4 Enter blanks.
____________________________________________________________________________________
575-614 If Other Than 40 Enter Other Information, left justify and blank
Transferor fill. Otherwise, enter blanks.
Information
____________________________________________________________________________________
615-662 Blank 48 Enter blanks.
____________________________________________________________________________________
663-722 Special Data 60 This portion of the "B" Record may be used to
Entry Field 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 3921
_____________________________________________________________________________________
Blank Date Option Date Option Number of Shares Blank
Granted Exercised Transferred
_____________________________________________________________________________________
544-546 547-554 555-562 563-570 571-574
_____________________________________________________________________________________
_____________________________________________________________________________________
If Other Than Blank Special Data Blank Blank or CR/LF
Transferor Entry Field
Information
_____________________________________________________________________________________
575-614 615-662 663-722 723-748 749-750
_____________________________________________________________________________________
___________________________________________________________________________________
(22) Payee "B" Record --Record Layout Positions 544-750 for Form 3922
___________________________________________________________________________________
Field Field Title Length Description and Remarks
Position
___________________________________________________________________________________
544-546 Blank 3 Enter blanks.
___________________________________________________________________________________
547-554 Date Option Granted to 8 Enter date option was granted to
Transferor transferor as YYYYMMDD (e.g. January 5,
2009 as 20090105). Otherwise, enter
blanks.
___________________________________________________________________________________
555-562 Date Option Exercised by 8 Enter date option exercised by transferor
Transferor as YYYYMMDD (e.g. January 5, 2009, as
20090105). Otherwise, enter blanks.
___________________________________________________________________________________
563-570 Number of Shares 8 Enter Number of Shares Transferred.
Transferred Right-justify and zero fill. Otherwise,
enter blanks.
___________________________________________________________________________________
571-578 Date Legal Title 8 Enter the Date legal title transferred by
Transferred by Tranferor transferor as YYYYMMDD (e.g. January 5,
2009 as 20090105). Otherwise, enter
blanks.
___________________________________________________________________________________
579-662 Blank 84 Enter blanks.
___________________________________________________________________________________
663-722 Special Data Entry Field 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 3922
_____________________________________________________________________________________
Blank Date Option Date Option Number of Shares Date Legal Title
Granted to Exercised by Transferred Transferred by
Transferor Transferor Transferor
_____________________________________________________________________________________
544-546 547-554 555-562 563-570 571-578
_____________________________________________________________________________________
____________________________________________________________________________________
Blank Special Data Entry Blank Blank or CR/LF
Fields
____________________________________________________________________________________
579-662 663-722 723-748 749-750
____________________________________________________________________________________
___________________________________________________________________________________
(23) 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 Indicator ( 1 Required, if applicable. Enter "1" (one)
Individual Retirement if reporting a rollover (Amount Code 2)
Account) or Fair Market Value (Amount Code 5) for
an IRA. Otherwise, enter a blank.
___________________________________________________________________________________
548 SEP Indicator 1 Required, if applicable. Enter "1" (one)
(Simplified Employee if reporting rollover (Amount Code 2) or
Pension) Fair Market Value (Amount Code 5) for a
SEP. Otherwise, enter a blank.
___________________________________________________________________________________
549 SIMPLE Indicator 1 Required, if applicable. Enter "1" (one)
(Savings Incentive Match if reporting a rollover (Amount Code 2)
Plan for Employees) or Fair Market Value (Amount Code 5) for
a SIMPLE. Otherwise, enter a blank.
You have reached the end of Part 01. To reach other parts, please use NEXT.
posted by Return Preparer Tax Law @ Tuesday, July 07, 2009
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